Report of the State Auditor of Georgia, year ended June 30, 1964 [June 30, 1964]

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Text

Collection:: Georgia Government Publications
Serial:: Report of State Auditor.
Title:: Report of the State Auditor of Georgia, year ended June 30, 1964 [June 30, 1964]
Creator:: Georgia. Department of Audits and Accounts
Contributor to Resource:: Georgia. Department of Audits and Accounts
Publisher:: Atlanta, Ga. : Georgia. Department of Audits and Accounts
Date of Original:: 1964-12-31
Subject:: Georgia
Location:: United States, Georgia, 32.75042, -83.50018
Medium:: publications (documents)
Type:: Text
Format:: application/pdf
Description:: 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006-
External Identifiers:: Call Number GA A800 .A1 1964
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1964
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1964
Language:: eng
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

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THE LIBRARIES
THE
UNIVERSITY OF GEORGIAAmREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
19 64
State AuditorSTATE 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 1964
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 Au
ditor 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
State Auditor
Atlanta Ga
December 31 1964
LIBRARIES
of RnRGLTABLE OF CONTENTS
Page
Statistics xi
State Fixed Debt xix
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 53
Receipts and Payments Federal Income Tax All Units 57
Receipts and Payments State Income Tax All Units 63
Receipts and Payments Retirement Contributions All Units 69
Receipts and Payments Operating Funds
Aging Commission on 79
Agriculture Department of 83
Art Commission 99
Audits Department of 103
Banking Department of 109
Capitol Square Improvement Committee 115
Comptroller General 121
Corrections Board of 131
Defense Department of 141
Education Department of 151
Division of Vocational Rehabilitation 163
School for the Deaf 169
Academy for the Blind 175
North Ga Voc School Clarkesville 183
South Ga Voc School Americus 189
Educational Improvement Council Georgia 647
Employees Retirement System 195
Executive Department
Budget Bureau 209
Governors Office 213
Governors Emergency Fund 219
Family and Children Services Department of
Administration Public Assistance 221
Institutions 237
Confederate Soldiers Home 241
Training School for Girls 247
Georgia Youth Center Atlanta 253
Georgia Training School Augusta 257
Training School for Boys Milledgeville 263
Factory for the Blind 269
Forest Research Council 277
Forestry Commission 283
Game and Fish Commission 291
General Assembly 303
Geology Mines Department of 331
Highway Department 337
Highway Dept StateAid Grants to Incorporated Municipalities 353
Historical Commission Georgia 357
Industry and Trade Department of 363
Jekyll Island Committee 373
Judicial System
Supreme Court 377
Court of Appeals 383
Superior Courts 389
Judicial Council 395
Library State 399
iVI
TABLE OF CONTENTS Continued
Page
Budget FundsContinued
Receipts and Payments Operating FundsContinued
Labor Department of 405
Labor Employment Security Agency 411
Law Department of 419
Medical Education Board 425
Mineral Leasing Commission 431
Pardons and Paroles Board of 435
Parks Department of 441
Personnel Board 451
Pharmacy State Board of 461
Ports Committee Georgia 467
Probation State Board of 471
Properties Control Commission State 477
Public Health Department of 481
Alcoholic Rehabilitation Service 491
Battey State Hospital 497
Gracewood State School and Hospital 505
Milledgeville State Hospital 513
Public Safety Department of 521
Public Service Commission 531
Purchases Supervisor of 537
Real Estate Investment Board Georgia 541
Recreation Commission Georgia 547
Revenue Department of 553
Secretary of State 567
Secretary of State Public Buildings and Grounds Fund 575
Soil and Water Conservation Committee State 581
Stone Mountain Memorial Committee 587
Teachers Retirement System 593
Treasury State
Administration 601
Sinking Fund 605
State Aid to Counties for Roads 607
Ty Cobb Baseball Memorial Commission 609
Veterans Service Board 613
Veterans Service Department of 617
Warm Springs Memorial Commission 625
Waterways Commission 637
Workmens Compensation Board of 641
University System of Georgia
Regents Central Office 649
Albany State College Albany 665
Fort Valley State College Fort Valley 677
Savannah State College Savannah 687
Georgia Southwestern College Americus 697
Augusta College Augusta 705
Brunswick College Brunswick 713
Middle Georgia College Cochran 719
Columbus College Columbus 727
South Georgia College Douglas 737
Armstrong College Savannah 747
Abraham Baldwin Agr College Tifton 755
University of Georgia Athens 763
Georgia Institute of Technology Atlanta 793
Georgia State College Atlanta 805
Medical College of Georgia Augusta 815
West Georgia College Carrollton 827
North Georgia College Dahlonega 837
Womans College of Georgia Milledgeville 845
Georgia Southern College Statesboro 855
Valdosta State College Valdosta 865
All Units Consolidated 875Vll
TABLE OF CONTENTS Continued
Page
Public Corporations
Georgia Rural Roads Authority
State Toll Bridge Authority
Georgia State Highway Authority
Georgia Farmers Market Authority
State Penal and Rehabilitation Authority
Herty Foundation h
State Hospital Authority
Jekyll IslandState Park Authority jS
Stone Mountain Memorial Association
Georgia Development Authority
Brunswick Port Authority 6
Georgia Ports Authority g2
State Office Building Authority dh
State School Building Authority g m
University System Building Authority u
Agricultural Commodity Commission for Apples g
Agricultural Commodity Commission for Eggs nig
Agricultural Commodity Commission for Milk 2 3
Agricultural Commodity Commission for Peaches a
Agricultural Commodity Commission for Peanuts ts2
Agricultural Commodity Commission for Sweet Potatoes g s
Agricultural Commodity Commission for Tobacco ara
xn
Other Units
Georgia Tech Revenue Bonds Trust Account
WGSTGeorgia Tech Broadcasting Station
Peace Officers Annuity and Benefit Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Ordinaries Retirement Fund of Georgia
Georgia Firemens Pension Fund
Sheriffs Retirement Fund of GeorgiaSTATISTICS
X
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1964
SOURCE Total
Taxes Fines and Forfeits
Property Tax General 131191365
Property Tax Utility 43107756
Property Tax Intangible 2755216
Estate Tax 2 927 506 62
Income Tax 9706611853
Motor Fuel Tax 10047583507
Alcoholic Beverage Tax 16 304 518 27
Malt Beverage Tax 12124 225 24
Wine Tax 151564227
Cigar and Cigarette Tax 2799629031
Sales 3 Sales and Use Tax 19032659164
Insurance Premium Tax 1376873485
Kerosene Tax 29587149
Business License Taxes 1 855 860 92
Motor Vehicle Tax 2162677795
Title Registration Tax 260 56600
Motor Drivers License Tax 1 698 28325
Motor Boat Reg Lie Tax 9040350
Hunting and Fishing License Tax 1 552 587 75
Corporation Franchise Tax 2 361262 50
Fines and Forfeits 39 72103
Unemployment Compensation Tax
Penalties 10306176
Total Taxes Fines and Forfeits494160 402 32
Grants from U S Government
Highways 8810907998
Education 2341679105
Public Assistance and Relief 85934403 92
Health 706834739
Agriculture Development Other 175191503
Total Grants from U S
Government206 280 537 37
Grants from Counties and Cities
Public Assistance and Relief 3 528 46213
Education 338950 35
Agriculture Development Other 111631697
Highways 207720062
Percentage Per
To Total C apita
17 033
06 11
00 01
38 74
12 72 2462
1317 2548
214 414
1 59 307
20 38
3 67 710
24 94 4827
1 81 349
04 08
24 47
2 83 548
04 07
22 43
01 02
20 39
31 60
00 01
01 03
64 75 125 32
1154 2235
3 07 594
11 26f 2179
93 179
23 44
27 03 52 31
46 89
05 09
15 28
37 53
Total Grants from Counties
7 060 930 07
93 1 79XI
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1984
SOURCE Total
Donations for Operations
Education 6 602 959 70
Health Hospitals 70761876
Agriculture Development Other 283265
Total Donations for Operations 7 31341111
Rents on Investment Properties
State Railroad 495 000 00
Other 223 840 88
Total Rents on Investment
Properties 71884088
Interest 2 297 09290
Contributions from Public Trust Funds 601 567 93
Operating Earnings by Fees Rents and
Sales for Services
General Government 1 766 533 36
Protection Services 3 790 220 96
Health Services 1 279 40913
Development Natural Resources
Services 3120 386 62
Highway Services 975 789 90
Hospital Services 1 997140 90
Educational Services 29 896 559 89
Corrections Services 1 391 083 61
Recreational Services 49081535
Total Operating Earnings 4470793972
Total Revenue Receipts 763140 722 30
Percentage To Total C Per apita
87 09 00 168 18 00
96 186
06 03 012 06
09
30
08
018
58
15
23 045
50 96
17 32
41 79
13 25
26 51
92 758
18 35
06 13
5 86 1134
100 00 193 53
Note 1960 Pop 3 943 116STATE REVENUE RECEIPTS
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xiv
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1964
OBJECT Total
EXPENSE
Personal Services13808888348
Travel 688056857
Supplies Materials 24075915 57
Communication 2 60374491
Heat Light Power Water 337262518
Publications Printing 279092263
Repairs 341926657
Rents 3141947995
Insurance 366738585
Indemnities 506385 33
Pensions Benefits 12864945720
Grants to Civil Divisions 230 27403922
Equipment 8749186 49
Miscellaneous 40618996
Total Expense Payments58490405091
Percentage Per
To Total Capita
1810 3502
90 174
315 611
34 66
44 86
37 71
45 87
4 11 797
48 93
07 13
16 86 3262
3017 5840
1 15 222
05 10
76 64 14834
xv
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1964
Percentage Per
OBJECT Contd Total To Total Capita
OUTLAYS
Lands Improvements
Personal Services1161103523 152 294
Travel 96858304 13 25
Supplies Materials 302427571 40 76
Communication 3593721 00 00
Heat Light Power Water 1675149 00 00
Publications Printing 377450 00 00
Repairs 58360822 07 15
Rents 29875415 04 08
Insurance 211059 00 00
Pensions Benefits 94764553 12 24
Contracts 10736213005 1407 2723
Miscellaneous 402284604 53 102
Equipment 1087870877 143 276
Total Outlay Payments13975616053 1831 3543
Total Payments from Revenue 724 660 211 44 94 95 183 77
To State General Fund
Cash Balance 1852890539 243 470
State Revenue
Collections Unfunded 36511687 04 09
Spending Agencies
Cash Balance 2031672234 266 515
Totals76314072230 10000 19353
Note 1960 Pop 3943116xvii
STATE FIXED DEBT
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 30 1964 June 30 1963
0 due but not presented 1550500 1550500
Less Cash Reserve 1550500 1550500
Net Negotiable State Debt 000 000
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 000 000
SUMMARY
Total State Debt Outstanding 1560500 1560500
Less Cash Reserve 1560500 15 605 00
Net State Fixed Debt 000 000
For Revenue Bonds issued by Public Corporations created by Acts
of the General Assembly see separate reports of each
Corporation or Authority on file in the State
Auditors OfficeggmgggmBBSflffiSSSSmBfiBSUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEARS ENDED JUNE 30 1964 AND 1963
iHtUHiiKauiiiiiii
HHHHBB

2
RKCEIPTS
CONSOLIDATION OF ALL STATE AGENCIES
REVENUE 1964 1963
Transfers into Treasury 49373008120 44574711523
Add Held by Coll Unit at June 30 393 436 67 758 553 54
Deduct Held by Coll Unit at July 1 758 553 54 861120 27
Retentions by Collecting and Spending Units 269 775 757 97 238 810 430 37
Total Revenue Receipts 763140722 30 684 454 978 87
NONREVENUE
Public Trust Funds 8899701187 8183159258
Private Trust Funds 6645114083 5837065122
Total NonRevenue Receipts 155 448152 70 140 202 243 80
CASH BALANCES JULY 1st
Budget Funds
In State Treasury 5350013140 5673976530
In Spending Units 11591821384 11856430239
In Collecting Units Unfunded 75855354 86112027
Public Trust Funds
In Spending Units and U S Treasury 153074 092 44 142 725102 54
Private Trust Funds
In Spending Units 558588514 484666581
Sinking Fund
In State Treasury 1550500 1550500
In Spending Units 10000 10000
Total Cash Balances July 1st 328 852 481 36 323 752 561 31
Totals124744135636 114840978398
Includes undrawn balances in Treasury Custody Accounts3
PAYMENTS
CONSOLIDATION OF ALL STATE AGENCIES
GOVERNMENTAL COSTS 1964 1963
Expense 58490405091 55252564213
Outlays 13975616053 13790762592
Total Cost Payments 72466021144 69043326805
NONCOST
Public Trust Funds 7240195026 7148260268
Private Trust Funds 6479135630 5763143189
Loans Payable 1000000
Total NonCost Payments 13719330656 12912403457
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury 7202903679 5350013140
In Spending Units 13623493618 11591821384
In Collecting Units Unfunded 39343667 75855354
Public Trust Funds
In Spending Units and U S Treasury 169 66915405 153074 092 44
Private Trust Funds
In Spending Units 724566967 558588514
Sinking Fund
In State Treasury 1550500 1550500
In Spending Units 10000 10000
Total Cash Balances June 30 38558783836 32885248136
Totals124744135636 114840978398
Includes undrawn balances in Treasury Custody AccountswmaBaamwammSTATE REVENUE RECEIPTSSUMMARY OF STATE REVENUE RECEIPTS
REVENUE 1964 1963
Taxes Fines and Forfeits
Property Tax General 131191365 119505786
PropertyTax Utility 43107756 41510413
Property Tax Intangible 2755216 2521290
Estate Tax 292750662 222614249
Income Tax 9706611853 8532127190
Motor Fuel Tax 10047583507 9512257037
Alcoholic Beverage Tax 16 304 518 27 11 91748819
Malt Beverage Tax 1212422524 965449902
Wine Tax 151564227 133092149
Cigar and Cigarette Tax 27 996 290 31 22892 816 96
Sales 3 Sales and Use Tax 190326 591 64 177 071 665 34
Insurance Premium Tax 13 768734 85 12 648 75738
Kerosene Tax 29587149 33114381
Business License Tax 185586092 196846031
Motor Vehicle Tax 2162677795 1939006228
Title Registration Tax 26056600 15763927
Motor DriversLicense Tax 169828325 104100562
Motor Boat Registration License Tax 90 403 50 179 280 52
Hunting and Fishing License Tax 155258775 137501122
Corporation Franchise Tax 236126250 222563033
Fines andForfeits 3972103 4907029
Unemployment Compensation Tax
Penalties 10306176 6358797
Total Taxes Fines and Forfeits494160 40232 446 602 399 65
Grants from U S Government
Highways 8810907998 6517412355
Education 2341679105 1485008113
Public Assistance and Relief 85934 403 92 82 757 348 35
Health 706834739 835117274
Agriculture Development Other 175191503 567699754
Total Grants from U S Governments206 280 537 37 176 809 723 31
Grants from Counties and Cities
Public Assistance and Relief 3 528 46213
Education 33895035
Agriculture Development Other 111631697
Highways 207720062
Total Grants from Counties and Cities 7060 93007 6 580 497 57
3 457 573 99
1 219 605 74
1 069 185 83
834132 01SUMMARY OF STATE REVENUE RECEIPTS
REVENUE Continued 1964 1963
Donations for Operations
Education 660295970 474006746
Health Hospitals 70761876 63094727
Agriculture Development Other 283265 72436358
Total Donations for Operations 731341111 609537831
Rents on Investment Properties
State Railroad 49500000 54000000
Other 22384088 22738271
Total Rents on Investment Properties 71884088 76738271
Interest 229709290 220150665
Contributions from Public Trust Funds 60156793 88307881
Operating Earnings by Fees Rents and Sales
For Services
General Government 176653336 164089962
Protective Services 379022096 371127281
Health Services 127940913 94467999
Development Natural Resources Services 3120386 62 2 962 865 85
Highway Services 97578990 492779647
Hospital Services 199714090 200742971
Educational Services 29 896 559 89 26 620 352 26
Corrections Services 139108361 141069708
Recreational Services 49081535 28901807
Total Operating Earnings 4470793972 4451501186
Total Revenue Receipts76314072230 684 45497887DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
TAXES
General Property 1963 Levy
On County Digests
Net to State 115354607
Refunds 2594
Fees retained at source
Assessing 48 635 69
Collecting 56 722 36
Interest 91089 125978907
On Public Utilities Digests 151 077 56
On Intangible Digests n 102 61
Federal Housing Agencies
Contributions
SB 49 997 01
5 168 12
212 92
7 022 23
450 98
General Property Prior
Years Levies
On County Digests
Net to State
Refunds
Fees retained at source
Assessing
Collecting
Interest
On Intangible Digests
Intangible TaxRecording
Property Public Service Corp
Levy for operating cost of
the Public Service Com
Estate Tax
Refunds
Income
Corporations
Returns Addtl Tax Int
and Pen 4168894121
Refunds 64023171
Individuals
Returns Addtl Tax Int
and Pen 1300975887
Estimates on 1964 Taxes 13 287 892 57
Withholding Tax 40073 535 70
Refunds1035377811
35 40 1 422 004 64
52 089 18
225 10
2 929 937 77
2 431 15
41 048 709 50
52 314 28
16 224 45
28000000 I
2 927 506 62
56 017 409 03 97 066 118 539
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
TAXESContinued
Sales Motor Fuels
Net to State 10288629294
Allowance retained by
taxpayer 87485963
Refunds to Farmers
Act 1946 161806342
Refunds to Retailers
Act 1947 81776172
Refunds to Water and Air
Craft Act 1950 399 847 01
Refunds to Motor Carriers 449060 35
Refunds to Others 585 00 100475 835 07
Sales Alcoholic Beverages
Stamps 8 13274826
Refunds 874355 812400471
Warehouse charges 8186 888 79
Refunds 637523 818051356 1630451827
Sales Beer 1212422524
Sales Wine 150456026
Refunds 3531400
Collecting Fees retained at
source 4639601 151564227
Sales Cigar and Cigarette
Net to State 2716899362
Refunds 21164
Collecting Fees retained at
source 82750833 2799629031
Sales 3 Sale and Use 18489569524
Refunds 15663432
Interest Penalties 68514066
Collecting Fees retained at
source 490239006 19032659164
Sales Insurance Premiums 1376873485
Sales Kerosene
Net to State 29270523
Allowance retained by
taxpayer 316626 29587149
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
TAXESContinued
Business License Alcoholic
Beverages
Distillers 1245000
Retailers 11400000
Wholesalers 3500000
Business License Beer
Retailers 12303750
Wholesalers 3700000
Business License Wine
Retailers 1242500
Wholesalers 11 250 00
Business License Commercial
Fishing Canning 1930907
Fish Dealers 597500
Business License Spear
Fishing
Business License Fur
Trappers
Business License Quail
Breeders
Business License Insurance
Agents Adjusters
Business License Rolling
Stores
Business License Other
Occupations through County
Tax Officers and State
Deputies
NettoState 6300
Fees Retained at Source
Collecting 150
Business License Chauffeurs
Business License Cigar and
Cigarette Vending Machine
Dealers
Business License Cigar and
Cigarette Dealers
Business License Cigar and
Cigarette Mfgr
Representatives
Business License Industrial
Loan Co
Private Employment Agencies
161 450 00
160037 50
23 675 00
25 284 07
4275
2 378 00
2 450 00
127 552 00
7 662 50
64 51
222 360 00
18811 XI
12 250 00
1 750 00
080 393 60
9700 00
11
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
TAXESContinued
NonBusiness License Motor
Vehicle Registration 2069083786
Other RevenueTag Dept 308 819 84
Fees Retained by County
Tax Collectors 62712025 2162677795
NonBusiness License Title
Registration 20621825
Fees Retained by Tag Agents 5434775 26056600
NonBusiness License Motor
Boat Registration 9040350
NonBusiness License
Auto Drivers 169828325
NonBusiness License
Hunting Fishing
NettoState 134185534
Collecting Fees retained at
source 21073241 155258775
Corporation Franchise
Domestic Net to State 1 67854439
Refunds 598890 167255549
Foreign Net to State 68870701 236126250
Unemployment Compensation
Penalties Interest 10306176
FINES FORFEITS
Cigar and Cigarette 791952
Liquor Wine Beer 2715096
Feed Penalties 465055 3972103
Total Taxes Fines Forfeits 494160 402 3212
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
GRANTS FROM U S GOVERNMENT
Defense Department of 379 940 97
Education Department for Special Funds 235886 13
Education Department for Natl Defense Education 2 542 799 60
Education Department for Veterans Training Program 4 143 qo
Education Department for Lunch Program 5 496 128 99
Education Department for Vocational Education 2 794 047 06
Education Department for Vocational Rehabilitation 6 68e 8O5 51
Family and Child Serv Dept Public Assistance Child Welfare 80 00e 90s 54
Forestry Commission for Fire Protection 004 7qn R9
Game and Fish Commission XT Z
Highway Department for Regular Allotment 10 703 03q 7
Highway Department for Secondary Roads 7 340
Highway Department for Planning Survey 86o Z
Highway Department for Urban Highways 3 681 12 Z
Highway Department for Interstate Highways 65 051 07 m
Highway DepartmentOther
Industry and Trade Dept of 138900 r
Labor Dept for Employment Security Admin 5 64q 41 1
Public Health Dept for Childrens Bureau 74i ZZ Z
Public Health Dept for Public Health Services 677 lz Z
Public Health Dept for Hospital Building Program 3 570 lm Z
Public Health Dept for Alcoholic Rehab Service lo II
Public Health Dept for Gracewocd State School and HospitaL 55 40o 00
VeteransService Board re m
Veterans Service Dept of
University System M
Albany State College Albany
Fort Valley State College Fort Valley fr
Georgia Southwestern College Americus Z
University of Georgia Athens s Z Z
Medical College of Georgia Augusta f J Z Z
North Georgia College Dahlonega ZZ J
Womans College of Georgia Milledgeville w 7 op
Georgia Southern College Statesboro 37 7oy Z
Total Grants from U S Government 20680537
GRANTS FROM COUNTIES AND CITIES
Forestry Commission
Highway Department 53924
Family and Child Serv Dept b2
Participation Public Assistance SOQ no
industry and Trade Dept of to J
University System m 73
Albany State College Albany
Fort Valley State College Fort Valley ZZ
Armstrong College Savannah ZZ Z
Institute of Technology Atlanta
Ga State College Atlanta f
Womans College of Georgia Milledgeville t ZZ Z
Georgia Southern College Statesboro 64 278 14
Total Grants from Counties and Cities To6b79300713
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
DONATIONS FOR OPERATIONS
Education Dept of 5638000
Vocational Rehabilitation 1500000
Public Health MilledgevUle State Hospital 63419718
Public Health Battey State Hospital 2400148
Public Health Dept Gracewood State Sch and Hospital 4942010
Ty Cobb Baseball Memorial Commission 190084
Warm Springs Memorial Commission 931 81
University System
Savannah State College Savannah 4220246
Georgia Southwestern College Americus 000
Augusta College Augusta 2699379
Brunswick College Brunswick 1 740 00
Armstrong College Savannah 15133 62
Columbus College Columbus 533312
South Georgia College Douglas 1138816
University of Georgia Athens 430885633
Georgia Institute of Technology Atlanta 154108109
Georgia State College Atlanta 10833612
Medical College of Georgia Augusta 439 61837
West Georgia College Carrollton 1078030
North Ga College Dahlonega 280000
Womans College of Georgia MilledgevUle 929800
Georgia Southern College Statesboro8018 34
Total Donations for Operations 731341111
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta 4350000
Western and Atlantic Railroad 49500000
Chattanooga Hotels 1609884
Secretary of State 2005500
University System 14418704
Total Rents 71884088
INTEREST EARNED
State Treasury 33918511
Department of Parks 156250
Dividends on Railroad and Telegraph Stocks 237243
Georgia Forestry Commission 1 625 00
Medical Education Board 934577
Highway Department 124042500
Personnel Board 27 601 68
Department of Labor 40 83
Department of Public Health 7531250
Ty Cobb Baseball Memorial Commission 83 53
University System All Units 599 538 55
Total Interest Earned 229709290
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System 16422512
Labor Dept Emp Security Agency 261 995 27
University System Endowments 175 347 54
Total Contributions 6015679314
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
EARNINGS GENERAL GOVERNMENT SERVICES
Audits Dept of
Capitol Square Improvement Committee
Comptroller General
Employees Retirement System
Executive Department Governors Office
Historical Commission
Industry and Trade Dept of
Judiciary
Supreme and Appeal Court Fees
Library State Sales Acts Court Reports
Labor Dept for Employment Security Agency
Personnel Board
Real Estate Investment Board
Revenue Department
Secretary of State
State Treasury
Workmens Compensation Board of
12 50000
5 36800
4 36154
105 782 04
2400
15 629 76
67 344 78
81
59
82
05
Total Earnings General Government Services l 766 533 36
29 865
7 038
2130
220 872
18 285
242 195
23 255
11 516
363
31
83
36
47
00
EARNINGS PROTECTION SERVICES
Building Safety Inspection Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Industrial Loan Co Investigating Fees
Notary Public Fees
Assess on Insurers for Workmens Compensation Board
Corporation Registration Fees
B L Association Filing Examining Fees
Charter Issuing Fees
Securities Issuers Dealers AgentsFees
Landscape Architects Examining Fees
Architects Examining Fees
Engineers Examining Fees
Public Accountants Examining Fees
Veterinarians Examining Fees
Real Estate Agents Examining Fees
Motor Carriers Fees
Bank Examining Fees
Credit Union Examining Fees
Banking Department of
Defense Dept of
Public Safety Department of
Warm Air Heating Contractors Fees
Trade Mark Reg Fees
Warehouse Licenses and Inspection
Used Car Dealers Examining Fees
Oversized Overweight and Overlength Vehicle Permits
46 720
468 773
514 843
324 769
4150
26 201
452 356
32 145
1 930
82 387
72132
2 060
12 035
32 690
28 395
1 470
97 525
334 045
332 260
31 648
151
482
217 628
13767
1906
2 670
14 458
640 617
10
55
75
00
00
00
83
05
00
85
98
00
00
00
00
00
00
50
00
59
07
56
77
00
10
00
52
74
Total Earnings Protection Services 3
790 220 9615
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
EARNINGS HEALTH SERVICES
Alcoholic Rehabilitation Service 2444840
Cosmetology Examining Fees 17780785
Drug Inspection1 7600
Dairy Inspection Fees 725700
Mattress Inspection Fees 4722000
Vital Statistics Fees 4503647
Barbers and Beauticians Examining Fees 7603700
Podiatrists Examining Fees 103000
Chiropractors Examining Fees 139600
Practical Nurses Examining Fees 2409920
Dentists Examining Fees 1940800
Funeral Service Examining Fees 1873560
Medicine Examining Fees 37 62700
Nurses Examining Fees 6974000
Optometrists and Opticians Examining Fees 698000
Osteopaths Examining Fees 66300
Pharmacists Examining Fees 4240300
Physical Therapy Examining Fees 129500
Public Health Department of 66215361
Psychologists Examining Fees 85800
Pest Control Examining Fees 1415400
Sanitation Examining Fees98400
Total Earnings Health Services 127940913
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agricultural Department 7267030
Agricultural DepartmentFarmers Mkt Auth 38939164
Farmers Market Rents 16002988
Forestry Examining Fees 241150
Insecticides Fees 2976050
Egg Inspection Fees 45 300 63
Milk Producers Regulatory Fees 10691703
Milk Distributors Regulatory Fees 10319599
Milk ProducersDistributors Regulatory Fees 5221002
Game and Fish Commission 9622425
Mineral Leasing Commission 85829
Department of Mines Geology 5137037
Forestry Commission 340 81833
University of Georgia Athens 166922789
Total Earnings Development Services 312038662
EARNINGS HIGHWAY SERVICES
Highway Department
Sales Rents and Misc Participation 97578990
EARNINGS HOSPITAL SERVICES
Family and Child Serv Dept Factory for the Blind 995 32812
Public Health Battey State Hospital 17647100
Public Health Milledgeville State Hospital 64124148
Public Health Dept Gracewood State Sch and Hospital 18410030
Total Earnings Hospital Services 19971409016
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1964
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm and Other 85440350
Industrial 30040605
Road Construction 203 55630
Training School for Boys Milledgeville 2 914 86
Georgia Training Schools Augusta 29 531 65
Training School for Girls White 27125
Total Earnings Corrections Services 1391083 61
EARNINGS EDUCATIONAL SERVICES
Librarians Examining Fees 68 00
Education Department 1 229 376 29
Education Department Vocational Rehabilitation Division 151474 00
Education Department North Ga Voc School 12763313
Education Department South Ga Voc School 14501913
Education Department School for the Deaf 36 899 57
Education Department Academy for the Blind 1109300
University System
Regents 84 00
Albany State College Albany 563 622 29
Fort Valley State College Fort Valley 72782782
Savannah State College Savannah 480101 97
Georgia Southwestern College Americus 31146365
Augusta College Augusta 21426099
Brunswick College Brunswick 645 00
Middle Georgia College Cochran 46832897
Columbus College Columbus 148 644 73
South Georgia College Douglas 361 688 53
Armstrong College Savannah 125 827 78
Abraham Baldwin Agr College Tifton 51098306
University of Georgia Athens 8 03316815
Georgia Institute of Technology Atlanta 8916143 20
Georgia State College Atlanta 1035762 35
Medical College of Georgia Augusta 1994 904 09
West Georgia College Carrollton 77971343
North Georgia College Dahlonega 814 650 69
Womans College of Georgia Milledgeville 820 643 65
Georgia Southern College Statesboro 1 317 24510
Valdosta State College Valdosta 56928732
Total Earnings Educational Services 29 896 55989
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission 124 520 94
State Parks 36617847
Jekyll Island State Park 11594
Total Earnings Recreational Services 490 815 35
Total Revenue Receipts7631407223017
DISTRIBUTION OF STATE REVENUE RECEIPTS18
SUMMARY OF STATE REVENUE DISTRIBUTION
13
6 088

270
303
3 666
792
5 876
1186
200 080
7 243
999
402
1015
741
172
DISTRIBUTION FOR OPERATIONS 1964 1963
Aging Commission On 1854774
Agriculture Dept of 615659265
Art Commission 60 40
Audits Dept of 53784000
Banking Dept of 33522952
Capitol Square Improvement Committee 2121 720 87
Comptroller General 789 32104
Corrections Dept of 501778398
Defense Dept of 107779430
Education Dept of 21627570301
Div of Vocational Rehab 876940380
School for the Deaf 801 806 72
Academy for the Blind 452 007 00
North Ga Voc School 95300917
South Ga Voc School 94838114
Employees Retirement System 26703880
Executive Department
Budget Bureau 7722050 59
Governors Emergency Fund 89067483
Governors Office 31562367 276
Family and Children Services Dept of 106162 359 61 100 928
State Institutions 355295754 3325
Forestry Commission 442087945 5164
Forest Research Council 19894640 216
Game and Fish Commission 226293924 2251
General Assembly 327786251 2006
Geology Mines Dept of 30969309 305
Highway Dept 17546815390 152259
Highway Dept Aid to Municipalities 100000000
Historical Commission 18862767 362
Industry and Trade Dept of 260052259 2565
Jekyll Island Committee 74511594 1450
Judicial System
Supreme Court 34249000
Court of Appeals 49521000
Superior Courts 151497000
Judicial Council 1 771 80
Library 9407428
Labor Dept of
Employment Security Agency 589923998 5645
Administrative Office 17701558 171
Law Dept of 45845374 563
Medical Education Board 15934577 155
Pardons and Paroles Board of 58011549 512
Parks Dept of 160495333 1637
Personnel Board 3 230 751 92 3081
Ports Committee 000
Pharmacy Board of 7931646 74
Probation State Board of 52081681 472
Public Health Dept of 2090369363 20750
Public Health Battey State Hospital 351899816 3411
323 75
297 95
482 23
01500
726 76
974 87
094 90
913 74
618 22
842 42
513 81
780 83
41313
264 03
133 55
255 26
630 07
000
782 48
26033
01814
086 20
44314
554 45
644 82
68719
650 86
000
295 99
167 75
00000
184 607 57
450 606 59
1 309 692 98
1178 70
47 284 48
124 14
10065
037 31
301 94
171 36
685 08
355 05
000
303 70
493 23
515 90
855 3819
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONSContinued 1964 1963
Public Health Milledgeville State Hosp 1752312325 1575498518
Public Health Gracewood State Sch and Hosp 4 378019 63 3842 680 42
Public Health Alcohol Rehab Service 39026868 35093412
Public Safety Dept of 576419265 614359043
Public Service Commission 429 275 93 433 548 58
Purchases Supervisor of 26896056 26485252
Real Estate Inv Board 1820700 499600
Recreation Commission 2482000 000
Revenue
State Department 800763222 911427458
Fees Retained by Outside Agents 7 448 859 80 7 384 695 00
Secretary of State 197386794 188931593
Secretary of StateBldgs and Grds Fund 47186516 29364234
Soil And Water Conservation Committee 29760000 000
Treasury State
Administration 10065611 10492054
Grants to Counties 931701303 931701303
Grants to Municipalities 000 100000000
Stone Mt Memorial Com 30000000 33139384
Teacher Retirement System 1550768809 1264803843
Ty Cobb Baseball Mem Com 198437 784300
University System 8568467516 7883548257
VeteransService Board 1485818 1870314
Veterans Service Department 939 669 99 952 973 87
Warm Springs Memorial Commission 12417268 9750613
Waterways Commission 000 550000
Workmens Compensation Board of 44420568 39754933
Total Distribution for Operations744 976 933 78 687797179 50
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of 2500 2500
Comptroller General 597300 11753415
Forestry Commission 000 83063
Game and Fish Commission 33117893 27239155
Highway Dept 5632600 5422100
Supreme Court 120995 44350
Court of Appeals 185935 201850
Library 47192 13783
Labor Dept of Admin and Insp 000 40000
Labor Dept ofE S A 1037199 1379086
Public Service Commission 7500 3700
Public Health Dept of 26312 3518
Public Safety Dept of 000 4474025
Revenue Dept of 8600546 3344810
Secretary of State 289393 693951
University System 000 12922151
Total Distribution Unfunded
Collections 36511687 10256673
Distribution Totals744 611 816 91 687 694 612 7720
SUMMARY OF STATE REVENUE DISTRIBUTION
1964
1963
BALANCE
To State General Fund Cash Balance 1852890539 3 239 63390
Totals 76314072230 6844549788721
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 196422
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1964
RECEIPTS
GENERAL FUND Revenue Funding Accounts
Transfers from Revenue Collecting Units
Net 49373008120
Allotments to Spending Units 475 201175 81
Surplus Increase in Year 18 528 905 39
PRIVATE TRUST FUNDS Treas handled as
Custodian
From General Fund to Set Up Allotments 475 201175 81
Federal Grants for
Education Dept Vocational Funds 2 828 809 27
Education Dept Voc Rehab Funds 509691554
Education DeptNat Def Ed Funds 254279960
Labor Dept Emp Security Agency 553846200
National Flood Control Fund 56 345 36
National Forest Reserve Fund 246 277 09
Civil Def ense Funds 42816516 1673777402
Payroll Withholdings
Federal Income Tax 722 138 43
State Income Tax 7g 773 93
OASI Under Social Security Law 6108600
Superior Court Judges Retirement Fund 63852 02
Solicitors General Retirement Fund 18 73525
Bureau of Safety Responsibility Fund 140 455 61
Land Title Guaranty Fund 319 70
493 022 309 77
CASH BALANCES JULY 1 1963
General Fund
Available for Allotment31 858 877 27
Working Reserve 21 641 25413 5350013140
Private Trust Funds
Undrawn Budget Allotments15 914185 76
Federal Funds for
Education Dept Vocational Funds 630 96778
Educ DeptVoc Rehab Funds 29409499
Educ DeptNat Def Educ Funds 25173327
Civil Defense Funds 44 090 29
Federal Income Tax 79 413 40
State Income Tax 1882540
OASI Under Social Security Law 1218314
Superior Court Judges Retirement Fund 232 558 66
Solicitors General Retirement Fund 128 04342
Bureau of Safety Responsibility 125 034 64
Land Title Guaranty Fund 1019005 1774132080
71241452T20
582792 6673623
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1964
PAYMENTS
PRIVATE TRUST FUNDS
Allotments Drawn by Spending Units 46787788656
Federal Grants to
Education Dept Vocational Funds 2 001 71621
Educational Dept Voc Rehab Funds 450121000
Educ DeptNat Def Educ Funds 199413625
Labor Dept Emp Security Agency 553846200
Counties in National Flood Control Area 56 345 36
Counties in Nat Forest Reserve Area 24627709
Dept of Def Civil Defense Funds 46381605 1480196296
V S Govt Internal Revenue Service
Federal Income Tax 73727921
State Department of Revenue
State Income Tax 7576624
Employees Retirement System
OASI Under Social Security Law 6126617
Superior Court Judges Retirement Fund
Withdrawals 3784443
Solicitors General Retirement Fund
Withdrawals 1738558
Bureau of Safety Responsibility Fund
Withdrawals 13530616
48374469731
CASH BALANCES JUNE 30 1964
General Fund
Available for Allotment50387 782 66
Working Reserve2164125413 7202903679
Private Trust Funds
Undrawn Budget Allotments2323747501
Federal Funds for
Education Dept Vocational Funds 145806084
Educ DeptVoc Rehab Funds 88980053
Educ DeptNat Def Educ Funds 80039662
Civil Defense Funds 843940
Federal Income Tax 6427262
State Income Tax 1983209
OASI Under Social Security Law 1200297
Superior Court Judges Retirement Fund 25856625
Solicitors General Retirement Fund 12939309
Bureau of Safety Responsibility 13018409
Land Title Guaranty Fund 10509 75 27018 93326
99 047 970 05
582 792 667 3624
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1964
ASSETS
CASH BALANCE STATE TREASURY
General Fund
Available for Allotment5038778266
Working Reserve2164125413 7202903679
Private Trust Funds
Undrawn Budget Allotments2323747501
Federal Funds for
Education Dept Vocational Funds 1 458060 84
Education Dept Voc Rehab Funds 88980053
Education DeptNat Def Educ Funds 80039662
Civil Defense Funds 8 43940
Federal Income Tax 64 372 62
State Income Tax 19 332 09
OASI Under Social Security Law 1200297
Superior Court Judges Retirement Fund 258 566 25
Solicitors General Retirement Fund 129 393 09
Bureau of Safety Responsibility 130184 09
Land Title Guaranty Fund 10 509 75 27018 93326
Total Assets 9904797005
RESERVES AND SURPLUS
RESERVES
For Working Reserve 21 641 25413
For Private Trust Funds
Undrawn Budget Allotments23 237 47501
Federal Funds for
Education Dept Vocational Funds 1 458 060 84
Education DeptVoc Rehab Funds 88980053
Education DeptNat Def Educ Funds 80039662
Civil Defense Funds 8 439 40
Federal Income Tax 64 272 62
State Income Tax 19 332 09
OASI Under Social Security Law 12 002 97
Superior Court Judges Retirement Fund 258 566 25
Solicitors General Retirement Fund 12939309
Bureau of Safety Responsibility 13018409
Land Title Guaranty Fund 1050975 2701893326
Total Reserves 48 660187 39
SURPLUS Available for Allotments
Balance July 1 19633185887727
Increase in Year 1852890539
Balance June 30 1964 50 387 782 66
Total Reserves and Surplus 99 047 970 0525
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
SUMMARY
INTRODUCTION
GENERAL FUND
This report covers all State Revenue collections paid into the State Treas
ury General Fund Revenue refunds paid out of the Treasury and transfers
to the various State Agencies for operating costs in the fiscal year ended June
30 1964
TRUST FUNDS
Payroll withholdings are private trust funds The other accounts reported
under this heading are Stateowned but are treated as private trust funds here
because spending and accounting controls are vested in other units the State
Treasury acting as banker or custodian
OTHER FUNDS HANDLED BY THE TREASURY reported in
separate audits are
Sinking Fund
Treasury Administration Account
General Assembly Account
Art Commission
State Properties Control Commission
Supreme Court of Georgia
Court of Appeals of Georgia
Superior Courts of Georgia
The Superior Court Judges Retirement Fund the Solicitors General Re
tirement Fund and the Land Title Guaranty Fund for which the State Treas
ury acts as custodian are reported as Public Trust Funds in the audit of the
accounts of the Superior Courts of Georgia
CURRENT FUNDED REVENUE
Revenue receipts paid into the State Treasury by the various revenue col
lecting units of the State in the fiscal year ended June 30 1964 amounted to
49373008120
These receipts are compared with those of the two previous fiscal periods
as follows
YEAR ENDED JUNE 30
Revenue Receipts
1964 1963 1962
493 730 081 20 445 747115 23 406 004 813 0326
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ALLOTMENTS TO SPENDING UNITS
The 49373008120 revenue receipts together with the General Fund
Cash Balance of 5350013140 at the beginning of the fiscal year including
2164125413 that is reserved as a Working Reserve Fund made a total of
54723021260 funds available
From the 54723021260 General Fund available 47520117581 was
allotted to the departments and agencies of the State Government through
budget approvals for operating costs in the fiscal year ended June 30 1964
The General Fund Cash Balance remaining in the State Treasury on June
30 1964 was 7202903679 and is divided as follows 5038778266 will be
available for allotment as appropriated for the next fiscal period ending June
30 1965 and 2164125413 is held as a Working Reserve Fund
This Working Reserve Fund of 2164125413 is not available for appro
priation The present Constitutional provision allowing 400000000 tem
porary borrowing to meet temporary deficiencies in income is not sufficient
to meet the fluctuation in the States income during the various months in a
fiscal year Failure to maintain this Working Reserve Fund will cause the
State to revert to the financial position of not being able to meet its monthly
obligations promptly as due This condition existed in some years prior to the
establishment of the fund in 1942
The 47520117581 allotted to the various spending units in the fiscal
year ended June 30 1964 compares with 44898674913 allotments for the
previous fiscal year ended June 30 1963 and 41998843055 allotted two
years ago
REVENUE COLLECTIONS
Collections by the State Treasury as a revenuecollecting agency in the
fiscal year ended June 30 1964 amounted to 35307436 and consisted of
11086 from sale of waste paper 18155 from sale of land in DeKalb County
237243 dividends on investments 33918511 interest earned on funds on
time deposit 1070700 bond custody fees 48141 from telephone pay sta
tion rents and 3600 for Use of Public Lands27
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
TRUST FUNDS
Private Trust Funds held June 30 1964 were 314825799 Federal
Grants to the Department of Education 843940 Federal Civil Defense
Funds 6427262 U S Income Tax Withholdings 1983209 State Income
Tax Withholdings 1200297 OASI under Social Security Law Withholdings
25856625 Superior Court Judges Retirement Fund 12939309 Solicitors
General Retirement Fund 13018409 Bureau of Safety Responsibility Fund
1050975 Land Title Guaranty Fund and 2323747501 for undrawn budg
et allotments making a total of 2701893326
GENERAL
Books and records of the Treasury Department were found in good con
dition all receipts disclosed by examination were properly accounted for
and disbursements were within the provisions of State law
Appreciation is expressed to the State Treasurer the Assistant State
Treasurer and the staff of the Treasury Department for the cooperation and
assistance given the State Auditors office during this examination and
throughout the year28
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30 1964
COLLECTING UNIT
Agriculture Department of
Banking Department of
Comptroller General
Education Department of
Executive DepartmentGovernors Office
Forestry Commission
Game and Fish Commission
Geology Mines and Mining Department of
Highway Department State
Judicial
Court of Appeals 1964901
Supreme Court 9 566 90
Library 6 566 91
Labor Department of
Administration 780000
Employment Security Agency 113 733 75
Mineral Leasing Commission
Parks Department of
Properties Control Commission State
Public Health Department of
Public Safety Department of
Public Service Commission
Revenue Department of 482 591 820 59
Refunds through State Treasury 1426980888
Secretary of State
Treasury State
Interest on Deposits 339 185 n
Dividends on Stock 2 372 43
Bond Custody Fees 1070700
Use of Public Lands 3600
RentsTelephone Pay Stations 481 41
Sale of Land in DeKalb County isi 55
Sale of Waste Paper HO 86
Workmens Compensation Board of
Total
From
Collecting
Unit
1 501 894 84
363 908 59
15 350 708 09
95400
2400
1 625 00
1 787 831 59
5000
1 298 502 49
35 782 82
121 533 75
858 29
1 760 86
554 598 84
174 047 22
2 138 272 02
333 970 50
468 322 Oil 71
936 315 40
353 074 36
452 356 83
493 730 081 2029
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1964
SPENDING UNIT Appropriations
Aging Commission on 1500000
Agriculture Department of
Operations 515000000
Cost of Acquiring Farmers
Market from Authority 650 000 00
Art Commission 10000
Audits Department of 52000000
Banking Department of 34000000
Capitol Square Imp Committee
Operations 150 000 00
Capital OutlayAuth Rents 1 977 75287
Comptroller General 800000 00
Conservation
Forestry Commission 227500000
Forest Research Council 290 000 00
Game and Fish Commission 1 585 000 00
Geology Mines and Mining 25600000
Parks Department of
Operations 90000000
Capital OutlayAuth
RentalsStone Mountain 35000000
Jekyll Island Committee 74500000
Soil and Water Conservation
Committee 300 000 00
Corrections State Board of
Operations 328000000
Capital OutlayPrisons
Authority Rentals 400000 00
Defence Department of 62500000
Education
State Board of Education
Operations 18912747000
Capital Outlay 2035000000
Georgia Educ Imp Council 1500000
Medical Education Board 15000000
Teacher Retirement System 15 509 67800
University System
Operations 3841700000
Operations E Talmadge
Memorial Hospital 3 600 00000
Budget Balancing Adjustments Total Allotments
3 795 68 18 795 68
15 000 00 5 165 000 00 650 000 00
39 60 6040 520 000 00
02 339 999 98 150 000 00 1 977 752 87 800 000 00
845 00 9 500 00 2 274 155 00 290 000 00 1 594 500 00 256 000 00 900 000 00 350 000 00 745 000 00 300 000 00
13 476 00 3 293 476 00 400 000 00
114 319 55 739 319 55
522 05912 1500000 188 605 410 88 20 350 000 00 150 000 00 15 509 678 00
38 417 000 00
3 600 000 00
30
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1964
Budget
Balancing
SPENDING UNIT Appropriations Adjustments
Emergency FundGovernor
General Purposes 200000000 1109 3251
Executive Department
OperationsGovernors Office 275 000 00 6 00000
Mansion Allowance 25 000 00
Budget Bureau 12500000 5000000
Family and Children Services
Department of
OperationsState Dept 1000 000 00 48 627 81
OperationsCounty Depts 240000000 3269544
Benefits 1940000000 2511155
OperationsState Insts 2 686 000 00 128 374 51
Highways
Maint and Betterments 1878101100
Planning and Construction 39 886 68800 1 673 783 98
Authority Rentals 1730368900
General Operations 671159900
Grants to Counties for Roads 4 817 01303
Special Grants to Cys for Rds 4 500 00000
Grants to Municipalities 1 000 000 00
Historical Commission 17500000 980588
Industry and Trade Dept of
Operations 100000000 16998582
Capital OutlayAuth Rents 1155 000 00
Judicial
Supreme Court 34500000
Court of Appeals 50000000
Superior Courts 153000000
LibraryCourt Reports 35000 00
Judicial Council 250000 72820
Labor Department of
Operations 17500000 291775
Employment Security Adm 85 000 00
Law Dept of 46500000 185
Legislative Department
Operations 330000000
Library State 6000000
Literature Commission 1500000 222674
Total
Allotments
890 674 83
281 000 00
25 000 00
75 COO 00
951 372 19
2 367 304 56
19 374 888 45
2 557 625 49
18 781 011 00
41 560 471 98
17 303 689 00
6 711 599 00
4 817 013 03
4 500 000 00
1 000 000 00
184 805 88
1 169 985 82
1155 000 00
345 000 00
500 000 00
1 530 000 00
35 000 00
1 771 80
177 917 75
85 000 00
464 99815
3 300 000 00
6000000
12 773 2631
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1964
Budget
Balancing Total
SPENDING UNIT Appropriations Adjustments Allotments
Pardons and Paroles Board of 58500000 3 290 94 588290 94
Pharmacy Board of 8000000 8000000
Probation Board of 50000000 2841000 52841000
Public Health
Department of Public Health
Operations 824000000 2500000 826500000
Cost of Acqrng E Talmadge
Hospital Auth 84000000 84000000
Medical Facilities Construe 2 000 000 00 300 000 00 2 300 00000
Capital OutlayAuth Rents
Mental Health Const 161000000 161000000
Mental Health Center 250 00000 250 000 00
T B Sanitorium 370000000 280 43774 341956226
Alcoholic Rehab Operations 35000000 35000000
Gracewood State School and
Hospital 413500000 413500000
Milledgeville State Hospital 1600000000 8647000 1608647000
Public Safety Department of 577500000 6763147 584263147
Public Service Commission 46000000 2795567 43204433
Recreation Commission 2500000 2500000
Revenue Department of
Operations 800000000 5500000 805500000
Grants to CountiesTax
Reevaluation 10000000 6000000 4000000
Secretary of State
OperationsExamining Boards 472 80000 157008 474 37008
OperationsArchives and Hist 1 06310000 10149 1062 998 51
Other Operations 40490000 894353 41384353
Public Bldgs and Grounds
Operations 33920000 3595382 37515382
Repairs 10000000 10000000
Stone Mtn Mem Committee 30000000 30000000
Supervisor of Purchases 27500000 126592 27373408
Treasury State
Operations 12250000 2054389 10195611
Veterans Service Office
Operations 80000000 11587 79988413
Paymts of Confed Pensions 14574000 2096400 12477600
Veterans Home Commission 26000000 2600000032
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1964
SPENDING UNIT
Budget
Balancing Total
Appropriations Adjustments Allotments
Workmens Comp Board of 47500000 2300000 45200000
Totals47493974090 26143491 4752011758133
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS
YEAR ENDED JUNE 30 1964
NATIONAL FOREST RESERVE FUND
Net Total
Forest For For Payments
Area Schools Roads To
COUNTY Acres 50 50 Counties
Chattahoochee Forest
Rate Per Acre 2418048719
Banks 379 4582 4582 9164
Catoosa 6 72 73 145
Chattooga 12537 151576 151575 303151
Stephens 21566 260738 260738 521476
Dawson 5249 63462 63462 126924
Fannin 96087 1161715 1161716 2323431
Floyd 6491 78478 78477 156955
Gllmer 23483 283915 283915 567830
Gordon 6941 83918 83919 167837
Habersham 39374 476042 476041 952083
Jones 4592 55518 55519 111037
Lumpkin 57174 691248 691247 1382495
Murray 35742 432129 432130 864259
Rabun 142933 1728095 1728094 3456189
Towns 55817 674841 674842 1349683
Union 92773 1121648 1121648 2243296
Walker 15395 186129 186129 372258
White 42607 515129 515129 1030258
Whitneld 22437 271269 271269 542538
681583 8240504 8240505 16481009
Oconee Forest
Rate Per Acre 8507325530
Green 23643 1005693 1005693 2011386
Oglethorpe 3768 160278 160278 320556
Jasper 24073 1023985 1023984 2047969
Jones 13875 590195 590196 1180391
Morgan 436 18546 18546 37092
Oconee 254 10804 10805 21609
Putnam 29712 1263849 1263848 2527697
95761 4073350 4073350 8146700
Totals 777344 12313854 12313855 24627709
Distribution of 246 27709 representing National Forest Reserve fees re
ceived from United States Treasury for fiscal year ended June 30 1963 based
upon the National Forest Areaacres by counties located in the Chattahoochee
and Oconee National Forests furnished by the United States Department of
Agriculture Forest Service from which the calculations above were made
the law requiring that the amount be prorated 50 for schools and 50 for
roads in accordance with the areaacres in each county34
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS
YEAR ENDED JUNE 30 1964
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Clay
Cobb
Columbia
Decatur
Elbert
Forsyth
Gwinnett
Hall
Hart
Lincoln
McDuffie
Quitman
Seminole
Stewart
Wilkes
For For Total
Schools Roads Payments
50 50 to Counties
4 85712 4 85713 9 714 25
5 063 28 506328 10126 56
5316 5316 106 32
29831 298 31 596 62
2 41111 2 41110 4 822 21
1 47717 1 47717 2 954 34
22424 22424 44848
3 97654 3 976 55 7 953 09
469 468 937
6 046 40 6 046 40 12 092 80
3750 3750 7500
1 821 92 1 821 92 3 643 84
165 85 165 84 331 69
16341 163 41 326 82
916 64 916 65 833 29
486 59 486 59 97318
16875 16875 33750
2817268 2817268 5634536
Payments representing 75 of receipts from Flood Control Funds for Fiscal
Year 196335
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SPENDING UNITS ALLOTMENT BALANCES
YEAR ENDED JUNE 30 1964
Balances
6301964 6301963
Aging Commission on 110000
Agriculture Dept of
FarmersMarket Development 7500000
Entomology Division 10000000
Audits Department of 20050000
Conservation
Forestry Commission 160220
Game and Fish Commission 23200000
Parks Department of 5000000 35000000
Corrections State Board of
Operations 17927704 10033786
Cap OutlayPrisonsAuth Rents 7000000
Education
State Board of Education
Operations 338553807 145184131
Capital Outlay 283858535 399818087
Teacher Retirement System 121 95617
University System
Operations 50000000
Executive Department
Operations 806582
Contingent Fund 2 678 41
Governors Emergency Fund 890 674 83
Family and Children Service Dept of
OperationsState Dept 100 01845 23 21408
OperationsCounty Depts 78 87201 1303628
Benefits 35216597 12831759
OperationsState Institutions 64577349 234 93546
Bldgs and Equip State Institutions 530 30630 547 93028
Highways
Matching Federal Aid 348952494
General Fund Operations 10204838
Planning and Construction 6181 24517
Industry and Trade Dept of
OperationsA 16499553 22050000
Judicial
Supreme Court 6 864 99
Court of Appeals 2255453
Superior Courts 5903279
LibraryCourt Reports 348721
Law Department of 750000036
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SPENDING UNITS ALLOTMENT BALANCES
YEAR ENDED JUNE 30 1964
Balances
SPENDING UNIT 6301964 6301963
Legislative Department
Operations 30512467 3375546
Repairs and Equipment 118 765 00
Literature Commission 214078
Pardons and Paroles Board of 633044 5840214
Probation Board of1 635216
Public Health Dept of
Operations 131000000
T B Sanatorium 31956226 19004194
Hospital Program 3 911 274 37 2 28644925
Gracewood State School and Hospital 30000000 20000000
Capital OutlayAuthority Rents
Mental Health Construction 170 000 00
Mental Health Center 6650000
Milledgeville State Hospital 521 472 50
Recreation Commission 2 000 00
Revenue Department of 24246401 122316649
Grants to CountiesTax Reevaluation 40 000 00
Loans to CountiesTax Reevaluation 151 634 47
Secretary of State
Public Bldgs and GroundsRepairs 51184 39
Treasury State
OperationsDepartment 683010
PrincipalPublic Debt 1550500 1550500
InterestPublic Debt 1147500 1147500
Veterans Home Commission 3708896
Totals 2323747501 159141857637
STATE TREASURY
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3
m
3
o
5
o
3
en
o
a
oS
M
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i
fa

o53
BUDGET FUNDS
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES54
ALL STATE SPENDING UNITS
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 47493974090 41956717690
Budget Balancing Adjustments Lapses 26143491 2941957223
Total Appropriations 47520117581 44898674913
Revenues Retained for Operations
Taxes 765959221 757233875
Grants U S Government 20628053737 17680972331
Grants Counties and Cities 706093007 658049757
Donations 731341111 609537831
Rents 14418704 16538387
Interest Earned 63661036 47350639
Earnings from Services 4007892188 4023052336
Transfers from Public Trust Funds 601 56793 88307881
Total Revenues Retained 26977575797 23881043037
Total Income Receipts 74497693378 68779717950
NONINCOME
Public Trust Funds
Unemployment Compensation Tax 3146941924 3026292467
U S Treas Interest on Comp Tax Fund 511703108 445215076
U S Treas Fed Emp Benefits 207298150 220696550
Gifts Contributions 3743401619 3299615652
Income on Investments 1284826636 1196734413
Transfers to Budget Funds 60156793 f 88307881
Investments 65686543 82912981
Total Public Trust Funds Receipts 8899701187 8183159258
Private Trust Funds 6645114083 5837065122
State Revenue Collections Unfunded 36511687 10256673
Total NonIncome Receipts 15508303583 14009967707
CASH BALANCES JULY 1st
Budget Funds 11591821384 11856430239
Public Trust Funds 15307409244 14272510254
Private Trust Funds 558588514 484666581
State Revenue Collections Unfunded 75855354 861120 27
SinkingFunds 1560500 1560500
Total Cash Balances 27535234996 26701279601
Totals117541231957 109490965258ALL STATE SPENDING UNITS
55
PAYMENTS 1964 1963
EXPENSE
Personal Services 13808888348 12981965603
Travel 688056857 562915865
Supplies Materials 2407591557 2247410701
Communication 260374491 229347549
Heat Light Power Water 337262518 314049090
Publications Printing 279092263 270019949
Repairs 341926657 482733320
Rents 3141947995 3451186814
Insurance 366738585 275798983
Interest 50762407
Indemnities 50638533 3289416
Pensions Benefits 12864945720 12042883862
Grants to Civil Divisions 230 274039 22 216794124 67
Equipment 874918649 646844993
Miscellaneous 40618996 13943194
Total Expense Payments 58490405091 55252564213
OUTLAYS
Lands Improvements
Personal Services 1161103523 1106690588
Travel 96858304 104615078
Supplies Materials 302427571 285256597
Communication 2593721 3927937
Heat Light Power Water 1675149 1483728
Publications Printing 377450 688342
Repairs 58360822 46806281
Rents 29875415 10580011
Insurance 211059
Pensions Benefits 94764553 86467832
Contracts 10736213005 10778273928
Miscellaneous 402284604 401798688
Equipment 1087870877 964173582
Total Outlay Payments 13975616053 13790762592
Total Cost Payments 72466021144 69043326805
NONCOST
Public Trust Funds
Investments 939818361 3798476772
Expense Objects of Trust 1820208 1255576
Pensions Benefits 3298556457 3348527920
Total Public Trust Funds 7240195026 714826026856
ALL STATE SPENDING UNITS
PAYMENTS Contd 1964 1963
NONCOST Contd
Private Trust Funds 6479135630 5763143189
Loans Payable 1000000
Total NonCost Payments 13719330656 12912403457
CASH BALANCES JUNE 30th
Budget Funds 13623493618 11591821384
PublicTrust Funds 16966915405 15307409244
Private Trust Funds 724566967 558588514
State Revenue Collections Unfunded 39343667 75855354
SinkingFund 1560500 1560500
Total Cash Balances 31355880157 27535234996
Totals117541231957 10949096525857
FEDERAL INCOME TAX
ALL STATE UNITS58
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS 1964 1963
NONINCOME
Private Trust Funds
Federal Tax Withheld
Departments Institutions 958151527 946497013
University System 610321043 590297930
15 684 725 70 15 367 949 43
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 11234723 10596604
University System 46950563 40507789
58185286 51104393
1626657856 1587899336
PAYMENTS
NONCOST
Private Trust Funds
Federal Tax to U S Government
Departments Institutions 959878750 945858894
University System 615096598 583855156
15 749 753 48 15 297 140 50
CASH BALANCES JUNE 30th
Private Trust Funds
Department Institutions 9507500 11234723
University System 42175008 46950563
51682508 58185286
1626657856 1587899336ANALYSIS
BY STATE UNITS
FEDERAL INCOME TAX ACCOUNTS
59
State Unit
Aging Commission on
Agriculture Dept of
Audits Dept of
Banking Dept of
ComptrollerGenerali
Corrections Board of
Defense Dept of
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc School
So Ga Voc School
Employees Ret System
Executive Department
Budget Bureau
Governors Office
Family and Ch Serv
ofAll Units
Forest Research Council
Forestry Commission
Game and Fish Com
Geology Dept of
Highway Dept
Historical Commission
Industry and Trv Dept of
Judicial System
Supreme Court
Court of Appeals
Library State
Labor Department of
Administration
Employ Security Agency
Law Department of
Medical Education Board
Pardons and Paroles
Bd of
Parks Department of
Personnel Board
Pharmacy Board of
Probation State Bd of
Cash Cash
Balance Receipts Payments Balance
July 1 Withhold To U S June 30
1963 ings Gov 1 631 10 1964
1 63110
308 291 36 308 291 36
28 535 09 28 535 09
31 809 35 31 809 35
1670 65 298 72 65 298 72 1670
138 39916 138 39916
272 60 51 899 31 52 074 91 9700
456 681 79 456 681 79
4 643 90 54 547 63 55 254 96 3 936 57
2 537 60 30 449 75 30 757 35 2 230 00
45 504 40 45 504 40
29 441 20 29 441 20
19 81212 17 99016 1 821 96
9 221 21 9 221 21
1000 23 485 67 23 485 67 1000
24 052 30 289 634 67 291 719 22 21 967 75
3 2S4 62 3 294 62
254 188 23 254 188 23
114 225 94 114 225 94
8 012 80 8 012 80
2 543 222 24 2 543 222 24
10 392 80 10 392 80
41 593 45 41 593 45
281 93 1 114 40 1 144 83 251 50
12 274 00 12 274 00
5 148 69 5 148 69
16 762 00 16 762 00
495 601 99 495 601 99
52 941 28 52 941 28
599 40 1 179 90 1 817 60 3830
49 049 68 49 049 68
49 279 78 49 279 78
42 904 83 42 904 83
7105 60 7 105 60
43 53614 43 53614
60
ANALYSIS
BY STATE UNITS
FEDERAL INCOME TAX ACCOUNTS
State Unit
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital
Gracewood State School
and Hospital
Milledgeville St Hosp
Public Safety Dept of
Public Service Commission
Purchase Supv of
Real Estate Inv Board
Recreation Commission
Revenue Dept of
Secretary of State
Secretary of State Bldgs
and Grounds Fund
State Soil and Water
Conservation Committee
State Treasury
Administration 103226
EducationVocational
EducationVoc Rehab 18 934 62
EducC S S Salaries 960220
General Assembly 25 593 73
CourtsSupreme 433325
CourtsCt of Appeals 4 965 35
CourtsSuperior 14 95199
Teacher Retirement Sys
Veterans Service Board
Veterans Serv Dept of
Warm Springs Mem Com 456 80
Workmens Compensation
Board of
Cash Cash
Balance Receipts Payments Balance
July 1 Withhold To U S June 30
1963 ings Gov 1964
525 387 41 525 387 41
27 299 86 27 299 86
2700 245 069 52 245 075 52 2100
251 648 89 251 648 89
1130 485 45 1130 485 45
417 833 48 417 833 48
49 748 24 49 748 24
29 589 70 29 589 70
8900 460 00 427 20 121 80
1 162 70 1197 90 3520
595 967 90 595 967 90
88 079 30 88 079 30
17 589 00 17 589 00
788 80
788 80
11 174 76 11 402 46 804 56
13 865 93 13 865 93
235 910 33 236 903 52 17 941 43
112 56112 113 948 42 8 214 90
74 778 13 82 981 91 17 389 95
50 233 40 50 619 60 3 947 05
57 067 16 57 802 95 4 229 56
166 547 60 169 754 42 11 74517
12 543 86 12 543 86
2 222 44 2 222 44
72 079 41 72 079 41
5 525 60 5 527 40 455 00
49 424 38 49 424 38
TotalsDepts
Institutions
112 347 23 9 581 515 27 9 598 787 50 95 075 0061
ANALYSIS
BY STATE UNITS
FEDERAL INCOME TAX ACCOUNTS
Cash Cash
Balance Receipts Payments Balance
July 1 Withhold To U S June 30
State Unit 1963 ings Got 1964
University System
Regents Central Office 3057428 3057428
Albany State College
Albany 270 9569810 9569810 270
Ft Valley State College
Ft Valley 10896774 10896774
Savannah State College
Savannah 10056697 10056697
GaSWCol Americus 4302802 4302802
Augusta Col Augusta 5458002 5458002
Brunswick College
Brunswick 118718 118718
Middle Ga College
Cochran 4941393 4941393
Columbus College
Columbus 3852354 3852354
So Ga Col Douglas 75 3878754 3878679
Armstrong Col
Savannah 5070120 5070120
Ab Baldwin Ag Col
Tifton 5518266 5518266
Univ of Ga Athens228 957 43 2 331 939 80 2 35312104 207 77619
Inst of Tech Atlanta 184155 22 1 507 722 96 1 528 46201 163 41617
Georgia State Col
Atlanta 35926315 35926315
Med Col of Ga
Augusta 5640926 68166604 68751488 5056042
West Ga Col
Carrollton 1283 10108566 10107283
No Ga Col Dahlonega 7798169 7798169
Womens College of Ga
Milledgeville 12614877 12614877
Ga Southern Col
Statesboro 17800034 17800034
Valdosta State Col
Valdosta 7219084 7219084
TotalUniv Sys469 505 63 6103 210 43 6150 96598 421 75008
TotalsState Govt581 852 86 15 684 72570 15 749753 48 516 8250863
STATE INCOME TAX
ALL STATE UNITS64
ALL STATE UNITS
STATE INCOME TAX
RECEIPTS 1964 1963
NONINCOME
Private Trust Funds
State Income Tax Withheld
Departments Institutions 60600526 54108373
University System 54262049 44860939
1148 625 75 989 693 12
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 6169836 5242296
University System 8774470 3950237
14944306 9192533
129806881 108161845
PAYMENTS
NONCOST
Private Trust Funds
State Income Tax to State Government
Departments Institutions 60045386 53180833
University System 52498859 40036706
1125 442 45 932175 39
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 6724976 6169836
University System 10537660 8774470
17262636 14944306
1 298 068 81 1 081 618 45ANALYSIS
BY STATE UNITS
STATE INCOME TAX ACCOUNTS
65
Cash
Balance
July 1
State Unit 1963
Aging Commission on
Agriculture Dept of
Audits Dept of 61854
Banking Dept of 69168
Comptroller General
Corrections Board of 149761
Defense Dept of 220
Education Dept of
School for the Deaf 68060
Acad for the Blind 37932
No Ga Voc School
So Ga Voc School
EmployeesRet System 48458
Executive Department
Budget Bureau
Governors Office
Family and Ch Serv
Dept ofAll Units 474379
Forest Research Council
Forestry Commission
Game and Fish Com
Geology Dept of
Highway Dept 31 802 89
Historical Commission
Ind and Trade Dept of
Judicial System
Supreme Court 1788
Court of Appeals 37050
Library State
Labor Department of
Administration
Employ Security Agency
Law Dept of
Pardons and Paroles Bd of 79309
Parks Dept of
Personnel Board
Pharmacy Board of
Probation State Bd of 67619
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital
Gracewood St Sch and
Hospital
Milledgeville State Hosp
Cash
Receipts Payments Balance
With To State June 30
holdings Gov 1964
130 92 13092
14 918 49 14 91849
3 491 90 3192 67 91777
2 697 30 3 388 98
4 308 95 4 308 95
7 064 43 6 662 63 1 89941
4 098 08 4 099 78 50
25 221 96 25 221 96
3 02913 2 91292 796 81
1 786 33 167361 492 04
2 635 71 2 635 71
1 407 68 1 407 68
1 998 58 1 947 29 535 87
1156 57 1156 57
2 38957 238957
21 325 51 20 335 58 5 733 72
279 88 279 88
8 342 83 8 342 83
4 625 95 4 625 95
685 44 685 44
135 436 03 132425 34 34 81358
435 94 435 94
3 501 55 3 501 55
7532 7437 1883
1 41508 1 447 06 338 52
426 76 426 76
1 060 80 1 060 80
33 658 27 33 658 27
5 972 38 5 972 38
3 565 41 3 420 26 938 24
2 488 71 2 488 71
3 386 51 3 386 51
574 86 574 86
2 952 24 2 825 20 803 23
46 724 86 46 724 86
2 414 52 2 414 52
13 941 62 13 941 62
13 599 26 13 599 26
61 310 37 61 310 37
66
ANALYSIS
BY STATE UNITS
STATE INCOME TAX ACCOUNTS
Cash
Balance
July 1
State Unit 1963
Public Safety Dept of
Public Service Commission
Purchases Supv of 07
Real Estate Inv Board 1 60
Recreation Commission
Revenue Dept of
Secretary of State
Secy of State Bldgs and
Grounds Fund
State Soil and Water
Conservation Committee
State Treasury
Administration 338 67
EducationVocational 21448
EducationVoc Rehab 3 388 25
Educ C S S Salaries 1 636 50
General Assembly 182175
C ourtsSupreme 2 248 05
CourtsCt of Appeals 2 529 04
CourtsSuperior 664866
Teacher Retirement Sys
Veterans Service Boards
Veterans Service Dept of
Warm Springs Mem Com 112 56
Workmens Compensation
Board of
Cash
Receipts Payments Balance
With To State June 30
holdings Gov 22 041 54 1964
22041 54
5 61916 5 61916
2 846 98 2 846 98 07
832 768 224
9545 9545
35 097 39 35 097 39
7 629 30 7 629 30
821 74
821 74
888
1 303 04 1 316 48 325 23
1 206 98 1 280 46 14100
15 795 88 14 925 51 4 258 62
6 823 25 6 605 80 1 853 95
6 047 52 5 963 07 1 906 20
8 928 76 8 939 71 2 23710
9 979 22 10 081 02 2 427 24
26 688 28 26 65419 6 682 75
1 149 65 1 149 65
143 94 143 94
3 733 73 3 733 73
493 90 479 48 126 98
5 006 65 5 006 65
TotalsDepts
Institutions
61 698 36 606 005 26 600 453 86 67 249 76ANALYSIS
BY STATE UNITS
STATE INCOME TAX ACCOUNTS
67
Cash
Balance
July 1
State Unit 1963
University System
Regents Central Office
Albany St Col Albany
Ft Valley State Col
Ft Valley
Savannah State Col
Savannah 217950
Ga S W Col Americus
Augusta Col Augusta
Brunswick College
Brunswick
Middle Ga Col Cochran 32
Colum Col Columbus
So Ga Col Douglas 100
Armstrong Col
Savannah
Ab Baldwin Ag Col
Tifton
Univ of Ga Athens 3986151
Inst of Tech Atlanta 36 209 79
Ga State Col Atlanta
Med Col of Ga
Augusta 499473
West Ga Col Carrollton
No Ga Col Dahlonega
Womans College of Ga
Milledgeville
Ga Sou Col Statesboro 3129 88
Val St Col Valdosta 136797
TotalsUniv Sys 8774470
TotalsState Govt149 44306
Cash
Receipts Payments Balance
With To State June 30
holdings Gov 4 410 26 1964
4 41026
717323 7 173 23
8 429 22 8 429 22
8 165 22 7 825 86 2 518 86
2 565 34 2 565 34
4 238 40 4 238 40
108 69 108 69
3 365 65 3 365 65 32
3 041 76 3 041 76
2 722 08 2 723 08
4 849 23 4 849 23
3 986 09 3 986 09
184 209 56 175 22812 48 842 95
153 989 79 147 540 90 42 658 68
39 563 27 39 563 27
66 834 01 65 933 44 5 895 30
8 412 98 8 412 98
6 836 36 6 836 36
10 701 77 10 701 77
13 93713 1325319 3 813 82
5 080 45 4 801 75 1 646 67
542 620 49 524 988 59 105 376 60
114862575 1 125 442 45 172 626 36
G9
RETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEES70
TEACHERS RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1964 1963
NONINCOME
Private Trust Funds
Member Contributions Withheld
Departments Institutions 417198 504724
University System 244092627 212230011
2 445 098 25 2127 347 35
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 000 49915
University System 17305472 15291904
17305472 15341819
2 618152 97 2 280 765 54
PAYMENTS
NONCOST
Private Trust Funds
To Teachers Retirement System
Departments Institutions 417198 554639
University System242326794 2102 16443
2 427 439 92 2107 710 82
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions oOO 000
University System 19071305 17305472
19071305 S 17305472
2 618152 97 2 280 765 5471
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO TEACHERS RETIREMENT SYSTEM
ii State Unit
II Agriculture Dept of
Education Dept of
Div of Voc Rehab
K State Soil and Water
Conservation Committee
TotalsDept Insts
University System
Regents Central Office
Albany St Col Albany
Ft Valley State College
Ft Valley
Savannah St College
Savannah 093
Ga S W Col Americus
Augusta College Augusta
Bruns Col Brunswick
Middle Ga Col Cochran
ColumbusCol Columbus
So Ga Col Douglas 865
Armstrong Col Savannah
Ab Baldwin Ag Col
Tifton
Univ of Ga Athens 9049420
Inst of Tech Atlanta 6557954
Ga St Col Atlanta
Med Col of Ga Augusta 16 98870
West Ga Col Carrollton
No Ga Col Dahlonega
Womans Col of Ga
Milledgeville
Ga Sou Col Statesboro
Valdosta St Col Valdosta
Cash Cash
Balance Receipts Payments Balance
July 1 With ToT R June 30
1963 holdings System 1964
43632 43632
3150 42 3150 42
426 84 426 84
158 40
158 40
4 171 98 4171
11 885 69
42741 63
50 324 66
40 333 63
18 275 32
23283 88
557 67
1923475
16 28012
16 328 28
20 005 04
22 715 78
062 847 62
521 943 21
128 885 25
218 69472
42 931 60
30 815 37
46 355 96
76 43613
30 049 96
B 11 885 69
42 741 63
50 324 66
40 21613
18 275 32
23 283 88
557 67
19 234 74
16 28012
16 328 34
20005 04
22 71578
105141154
517104 35
128 885 25
217 428 78
42 931 60
30 815 37
46 355 96
76 43613
30 049 96
118 43
01
871
10193028
70 418 40
18 254 64
TotalsUniv System17305472 244092627 242326794 19071305
TotalsState Govt 17305472 244509825 242743992 1907130572
EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1964 1963
NONINCOME
Private Trust Funds
Member Contributions Withheld
Departments Institutions3 394 37751 3 294 222 49
University System 66426 64 63 606 63
3 460 80415 3 357 82912
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 8275127 8723974
University System 20279 19212
8295406 8743186
3 543 758 21 3 445 260 98
PAYMENTS
NONCOST
Private Trust Funds
To Employees Retirement System
Departments Institutions3 391 63871 3 298 71096
University System 6642703 6359596
3 458 065 74 3 362 306 92
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 8549007 8275127
University System 20240 20279
8569247 8295406
3 543 758 21 3 445 260 9873
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
Cash
Balance
July 1
State Unit 1963
Aging Commission on
Agriculture Dept of
Audits Dept of
Banking Dept of
Comptroller General
Corrections Board of
Defense Dept of
Education Dept of
Div of Voc Rehab
School for the Deaf 151960
Academy for the Blind 88270
North Ga Voc Sch
South Ga Voc Sch
EmployeesRet System
Executive Department
Budget Bureau
Governors Office
Family and Ch Serv Dept
ofAll Units 757724
Forest Research Council
Forestry Commission
Game and Fish Com
General Assembly
Geology Dept of
Highway Dept 8349330
Historical Com 03
Industry and Trade Dept
of 890
Judical System
Supreme Court
Court of Appeals
Library State
Labor Dept of
Administration
Employ Security Ag
Law Dept of
Pardons and Par Bd of
Parks Dept of
Personnel Board
Pharmacy State Bd of
Probation State Bd of
Public Health Dept of
Alcoholic Rehab Serv
Battey State Hospital
Cash
Receipts Payments Balance
With ToE R June 30
holdings System S 13680 1964
136 80
115 377 03 115 377 03
8 696 58 8 696 58
9 929 63 9 929 63
18 095 38 18 095 38
56 380 03 56 380 03
17129 30 17129 30
97 957 25 97 S57 25
78 622 40 78 622 40
18 838 70 18 737 00 1 621 30
10 751 00 10 689 70 944 00
15 712 90 15 1290
12 07710 12 077 10
5 663 52 5 663 52
2 304 40 2 304 40
8 075 86 8 075 86
271 305 47 270 330 03 8 552 68
1 074 30 107430
78 913 54 78 913 54
41 058 05 41 058 05
4 00375 4 003 75
2 528 32 2 528 32
1 013112 32 1 011 323 97 85 281 65
3 097 94 310287 4 90
12 453 20 12 46210
318 00 318 00
3186 90 3 186 90
1 265 70 1 265 70
4 553 70 4 553 70
157 246 20 157 246 20
1642817 1642817
17 937 90 17 937 90
11 250 55 11 250 55
10 825 51 10 825 51
2106 30 2106 30
1301988 13 019 88
163 883 69 163 883 69
7 569 21 7 569 21
88 858 85 88 858 85
74
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
Cash Cash
Balance Receipts Payments Balance
Julyl With ToE R June 30
State Unit 1963 holdings System 1964
Public Health Dept of Contd
Gracewood St School and
Hosp 8817251 8817251
Milledgeville St Hosp 427 670 60 427 670 60
Public Safety Dept of 16299508 16299508
Public Service Com 12 57916 1257916
Purchases Supv of 867206 867206
Revenue Dept ofll000 00 21741259 217412 59 ll00000
Secretary of State 2520272 2520272
Secretary of State Bldgs
and Grounds Fund 140 541613 540699 774
State TreasuryAdm 150948 150948
Teacher Retirement Sys 383371 383371
VeteransService Board 64090 64090
VeteransService Dept of 2304835 2304835
Warm Springs Mem Com 270 90 111250 129580 87 60
Workmens Compensation
Board of 1436639 1436639
TotalsDepts
Institutions8275127 339437751 339163871 8549007
University System
Univ of Ga Athens 1310 6406444 6406324 1430
Inst of Tech Atlanta 8010 100200 99860 8350
Med Col of Ga Augusta 10959 125520 126019 10460
Val State Col Valdosta 10500 10500
TotalsUniv Sys 20279 6642664 6642703 20240
TotalsState Govt 82 95406 3460 80415 3458 065 74 85 6924775
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER THE SOCIAL SECURITY LAW
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1964 1963
NONINCOME
Private Trust Funds
Member Contributions Withheld
Departments Institutions2414 650 91 214594327
University System 147565816 131948433
3 890 309 07 3 465 427 60
CASH BALANCES JULY 1st
I Private Trust Funds
Departments Institutions 27991071 21930876
University System 50721 84 11844140
43063255 33775016
4 320 941 62 3 803177 76
PAYMENTS
NONCOST
Private Trust Funds
i To Employees Retirement System Trustee
Departments Institutions2 399 974 67 2085 341 32
University System 146841595 128720389
3 868 390 62 3 372 545 21
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 29458695 27991071
University System 15796405 15072184
45255100 43063255
4 320 941 62 3 803177 7676
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER THE SOCIAL SECURITY LAW
Cash
Balance
July 1
State Unit 1963
Aging Commission on
Agriculture Dept of
Audits Dept of
Banking Dept of
Comptroller General
Corrections Board of 1552769
Defense Dept of
Education Dept of 1691325
Div of Voc Rehab
School for the Deaf 402914
Academy for the Blind 2 47645
North Ga Voc Sch 360760
South Ga Voc Sch 233094
EmployeesRet System
Executive Department
Budget Bureau
Governors Office
Family and Ch Services
Dept ofAll Units 1979377
Forest Research Council
Forestry Commission
Game and Fish Com
Geology Dept of
Highway Dept 19663333
Historical Com
Ind and Trade Dept of
Judicial System
Supreme Court 8042
Court of Appeals 64250
Library State
Labor Dept of
Administration
Employ Security Agency
Law Dept of
Pardons and Paroles Bd of 2 439 09
Parks Dept of
Personnel Board
Pharmacy State Bd of
Probation State Bd of 290755
Cash
Receipts Payments Balance
With ToE R June 30
holdings System 1964
387 39 38739
96 34714 96 34714
310615 3 10615
5 93011 593011
14 691 60 14 691 60
60 628 49 60 376 54 15 779 64
10 976 55 10 976 55
56 944 01 56 474 46 17 382 80
49 367 33 49 367 33
16 246 54 15 907 04 4 368 64
9 078 32 9 146 03 2 408 74
11 557 41 11 676 02 3 488 99
8 550 48 8 35715 2 524 27
2 712 87 2 712 87
1113 77 1 113 77
3 746 40 3 746 40
76 428 95 74 124 83 22 097 89
626 22 626 22
59 971 60 59 971 60
35 906 05 35 906 05
1 353 46 1 353 46
738 610 37 732 948 34 202 295 36
2 853 05 2 853 05
9 410 74 9 410 74
281 18 361 60
2108 00 2 134 60 615 90
1 03012 1 030 12
2 398 45 2 398 45
99 369 57 99 369 57
8 205 01 8 205 01
10 748 36 10124 72 3 062 73
10 42722 10 427 22
7 342 48 7 342 48
1139 34 1139 34
11 379 45 11182 29 3 104 71
77
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER THE SOCIAL SECURITY LAW
Cash
Balance
July 1
State Unit 1963
Public Health Dept of
Alcohol Rehab Service
Battey State Hospital
Gracewood St Sch and
Hosp
Milledgeville State Hosp
Public Safety Dept of
Public Service Commission
Purchases Supv of
Revenue Dept of
Secretary of State
Secretary of State Bldgs
and Grounds Fund 125
State Soil and Water
Conservation Committee
State Treasury
Administration
Employee Contr 28581
Employer C ontr 28547
General Assembly
Employee Contr 90911
Employer Contr 103454
C ourtsSupreme
Employee Contr 853 45
Employer Contr 85345
CourtsCt of Appeals
Employee Contr 989 61
Employer Contr 989 65
CourtsSuperior
Employee C ontr 3185 22
Employer Contr 279683
Teacher Retirement Sys
Veterans Service Board
Veterans Service Dept of
Warm Springs Mem Com 34709
Workmens Compensation
Board of
TotalsDepartments
Institutions279 910 71
Cash
Receipts Payments Balance
With ToE R June 30
holdings System 1964
89 283 63 89 283 63
6 355 05 635505
73 489 10 73 48910
81 550 02 81 550 02
331 095 75 331 095 75
86 456 90 86 456 90
6 619 59 6 619 59
4 635 31 4 635 31
190 017 83 190 017 83
16 281 23 1628123
5 254 61
278 16
5 254 61
27816
125
1 096 74 911 09 471 46
1 096 74 910 49 47172
4 476 60 4 044 37 1 341 34
4 381 57 3 823 85 1 592 26
3 246 23 3 149 91 949 77
3 24613 3 149 85 949 73
3 972 09 4 051 54 91016
3 972 05 4051 51 91019
1935817 20 334 68 2 208 71
16 239 68 16 838 88 2 197 63
2100 61 2 100 61
58415 58415
19 263 48 14146 55 5 116 93
1 330 84 1 339 30 338 63
799447 7 994 47
2 414 650 91 2 399 974 67 294 58695
78
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER THE SOCIAL SECURITY LAW
Cash
Balance
July 1
State Unit 1963
University System
Regents Central Office
Albany St Col Albany
Ft Valley St College
Ft Valley
Savannah St College
Savannah 843866
Ga S W Col Americus
Augusta College Augusta
Brunswk Col Brunswick
Middle Ga Col Cochran
Columbus Col Columbus
So Ga College Douglas
Armstrong Col Savannah
Ab Baldwin Ag Col
Tifton
Univ of Ga Athens 9325250
Inst of Tech Atlanta 129798
Georgia State College
Atlanta
MedColofGa Augusta 12 205 91
West Ga Col Carrollton
No Ga Col Dahlonega
Womans College of Ga
Milledgeville 916275
Ga Southern College
Statesboro 1430428
Valdosta St Col Valdosta 1205976
Cash
Receipts Payments Balance
With ToE R June 30
holdings System 1964
4 004 76 400476
23 947 72 23 947 72
29 059 70 29 059 70
22 715 33 31185 43 S 3144
11 125 04 11125 04
12 788 22 12 788 22
388 02 38802
11 66111 11 66111
8 749 73 8 749 73
10 353 39 10 353 39
9 83714 9 83714
15 832 32 15 832 32
727 205 33 716 714 78 103 743 05
239 658 67 239 569 57 1 387 08
50 971 40 50 971 40
160 20814 159 150 50 13 263 55
23 771 79 23 771 79
20 605 09 20 605 09
31152 00 30 622 97 9 691 78
44 978 72 42 672 25 16 610 75
16 644 54 15 405 02 13 299 28
TotalsUniv System15072184 147565816 146841595 15796405
TotalsState Govt 430 632 55 389030907 3 868 390 62 452 5510079
STATE COMMISSION ON AGING80
STATE COMMISSION ON AGING
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1500000 000
Budget Balancing Adjustment 379568 1354660
Revenues Retained
Transfers Other Spending Units 24794 22285
Total Income Receipts 1854774 1332375
NONINCOME
Private Trust Funds 11138 2688
CASH BALANCE JULY 1st
Budget Funds 58420 000
1924332 1335063
PAYMENTS
EXPENSE
Personal Services 1247717 1058550
Travel 86273 59232
Supplies Materials 32978 34891
Communication 79845 50407
Printing Publications 151568
Repairs 2800
Pensions Benefits 108245 26675
Equipment 30865 40050
Miscellaneous 3750 1350
Total Expense Payments 1741241 1273955
NONCOST
Private Trust Funds 11138 2688
CASH BALANCE JUNE 30th
Budget Funds 171953 58420
1924332 133506381
STATE COMMISSION ON AGING
SUMMARY
I INTRODUCTION
The State Commission on Aging was created by Act of the General
L Assembly approved March 6 1962 to be effective July 1 1962 and is com
U posed of fourteen members appointed by the Governor for terms of four
H years each
Provisions of the Act of the General Assembly creating the Commis
I sion are quoted in part in the unit report
Members of the State Commission on Aging appointed under provision
ty of Legislative Act of March 6 1962 are as follows
TERM
Dr John T Mauldin Chairman Atlanta Ga71062 7165
Mr L C Butcher ViceChairman Atlanta Ga71062 7166
Dr John H Venable Atlanta Ga71062 7166
Mr Frank A Constangy Atlanta Ga71062 7166
Mr W E Pafford Atlanta Ga92563 7166
Mr T W Earle Savannah Ga71062 7165
Mr John S Seigle Atlanta Ga71062 7165
Brigadier John D Needham Atlanta Ga71062 7165
Mr Hugh W Gaston Albany Ga71062 7165
Mr Calvin Stovall Cornelia Ga71764 7168
Mr M Norman Burkett Dalton Ga71764 7168
Rev John D Lasater Atlanta Ga71764 7168
Dr Lloyd A Moll Americus Ga71764 7168
Mrs Bruce Schaefer Atlanta Ga21263 7166
The Commission Executive Committee is composed of Dr John T
Mauldin Mr L C Butcher Mr John S Seigle and Mrs Elsie C Alvis
who is employed as Executive Director
Mr Ernest B Davis Budget Director is disbursing officer
FINANCIAL CONDITION
The State Commission on Aging had a surplus of 110056 on hand at
June 30 1964 after reserving 61897 for liquidation of current accounts
payable82
STATE COMMISSION ON AGING
AVAILABLE INCOME AND OPERATING COSTS
State appropriations for the operation of the Commission on Aging in
the year ended June 30 1964 was 1500000 To meet expenditures approved
on budget 379568 was transferred to the Commission from the States
Emergency Fund as provided by law making total allotment for the year
1879568
From the 1879568 received 24794 was transferred to the State
Employees Health Insurance Fund leaving net income of 1854774
The net income of 1854774 and the 58420 Cash Balance at the be
ginning of the fiscal period made a total of 1913194 available to cover
expense of operating the Commission on Aging for the year
1741241 of the available funds was expended in the year for budget
approved items of expense and 171953 remained on hand June 30 1964
the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the past two years are compared in the following
statement
YEAR ENDED JUNE 30
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication
Printing
Repairs
Pensions
Employees Retirement
Social Security
Equipment
Miscellaneous
GENERAL
1964 1963

12 477 17 10 585 50
862 73 592 32
329 78 348 91
798 45 50407
1 515 68 00
00 2800
69510 166 80
387 35 9995
308 65 40050
3750 1350
17 412 41 12 739 55
Financial records of the operation of the State Commission on Aging are
kept in the office of the Budget Director and were found in excellent con
dition
Appreciation is expressed to the Director and the staff of the Commis
sion on Aging for their cooperation and assistance given the State Auditors
office during this examination and throughout the year83
DEPARTMENT OF
AGRICULTURE84
DEPARTMENT OF AGRICULTURE
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 580000000
Budget Balancing Adjustment 1500000
Revenues Retained
Earnings Development Services 46177600
Transfers Other Spending Units12018335
Total Income Receipts 6156 592 65
NONINCOME
Private Trust Funds 79 33017
State Revenue Collections Unfunded 25 00
CASH BALANCES JULY 31st
Budget Funds 49754346
Private Trust Funds 54875
State Revenue Collections Unfunded 2500
1963
5 543 000 00
319 800 00
464 453 96
238 956 01
6088297 95
672538 88
2500
820 763 53
1 113 00
6 734 015 03 7 582 738 36
PAYMENTS
EXPENSE
Personal Services 326020888
Travel 61893045
Supplies Materials 29993351
Communication 10904337
Heat Light Power Water 8124282
Publications Printing 20454673
Repairs 4979297
Rents 65107410
Insurance 3 31705
Indemnities 10492363
Pensions Benefits 27344336
Equipment 8481093
Miscellaneous 42798388
Total Expense Payments 616925168
OUTLAYS
Lands Improvements
Personal Services 805459
Contacts 26050174
Miscellaneous
Equipment 2985922
NONCOST
Private Trust Funds 7927692
CASH BALANCES JUNE 30th
Budget Funds 18646888
Private Trust Funds 60200
State Revenue Collections Unfunded
2
871 274 92
636 997 84
181 966 36
93 970 61
84 985 31
164169 63
46105 09
652 571 85
25 320 47
122 561 92
235 603 10
70 666 49
652146 84
5 838 340 43
12 224 86
558 643 55
3 986 15
5 034 62
673121 88
490 831 87
530 00
25 00
7 582 738 36
85
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH IN BANKS
Budget Funds
Operating Account 9992183
Payroll Account 2116880
Atlanta Farmers Market 1491570
Construction and Improvement
Account 5046255
Private Trust and Agency Funds
Employees Savings Bond Fund
ACCOUNTS RECEIVABLE
Reimbursement due from Georgia
Farmers Market Authority
186 468 88
602 00 187 070 88
35 467 72
222 538 60
LIABILITIES AND RESERVES
LIABILITIES
Accounts Payable11069627
Purchase Orders Outstanding 894416 11964043
RESERVES
For Advances for Operating Atlanta Farmers
Market 24 626 78
For Operating Atlanta Farmers Market 2575664
For Penalties 145020
For Contracts to Mature 5046255
For Private Trust and Agency Funds 60200 10289817
222 538 60
Note On June 30 1964 the Department of Agriculture was due the Georgia
Farmers Market Authority a balance of 24 626 78 on advance made
to the Department at the beginning of operation of the Atlanta Farm
ers Market On the same date the Georgia Farmers Market Author
ity was due the Department of Agriculture 3546772 as reimburse
ment of cost of operating the Atlanta Farmers Market for the month
of June 196486
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 30
1964 with no surplus for operations after providing the necessary reserve
of 11964043 for liquidation of outstanding purchase orders and accounts
payable and reserving 5046255 for contracts for improvements to Farm
ers Markets 145020 for food penalties 60200 for Employees bond
purchases 2462678 for balance of advance made to the Department by
the Georgia Farmers Market Authority and 2575664 for operating the
Atlanta Farmers Market
The 2462678 due the Georgia Farmers Market Authority is the un
liquidated balance on June 30 1964 of advance made to the Department of
Agriculture by the Authority at the beginning of operation of the Atlanta
Farmers Market
On the same date of June 301964 the Georgia Farmers Market Author
ity was due the Department of Agriculture 3546772 for reimbursement of
cost of operating the Atlanta Farmers Market for the month of June 1964
under terms of contract between the Department and the Authority
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 year ended June 30 1964 150186984 was collected from
licenses and fees This 150186984 together with 2500 on hand July 1
1963 made a total of 150189484 all of which had been transferred to the
State Treasury on June 30 1964
Revenue collections for the past three years are compared in the state
ment following87
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30
REVENUE COLLECTIONS 1964 1963 1962
Fish DealersLicenses 597500 780000 722500
Fertilizer Fees 46877355 47685313 45868033
Feed Fees 51012715 51347108 50273107
Dairy Poultry Fees 725700 983400 558400
FarmersMarkets 16002988 14933018 15006455
Egg Stamps 4530063 4534425 4255761
Warehouse Licenses 267000 293000 293000
Cotton Seed Meal Revenue 645474 654475 673777
Transfer of Food Penalties from
Operating Account 319835 357927 580030
Insecticides and Miscellaneous 2976050 2962529 3458850
Georgia Milk Commission
FeesDevelopment Services
Milk Producers 10691703 11808615 12345144
Milk Distributors 10319599 11963728 12925613
Milk ProducersDistributors 5221002 3458941 4334707
1 501 869 84 1 517 624 79 1 512 953 77
AVAILABLE INCOME AND OPERATING COSTS
The amount of State appropriated funds provided through budget ap
provals for the fiscal year ended June 30 1964 was 581500000 The
appropriations reflecting the amount appropriated by the General Assembly
and the additional allotments from the State Emergency Fund to meet
expenditures approved on budgets as provided by law
In addition to the 581500000 provided as the current years appropri
ation 46177600 was received from fees penalties and other sources mak
ing total income for the year 627677600
From the 627677600 total receipts 12018335 was transferred to
other State Units leaving net income of 615659265
Transfer of feed penalties to the Revenue Collection account was made
under provisions of Act of the General Assembly approved February 27
1956
The 615659265 net income together with 49754346 cash balance at
the beginning of the fiscal period made a total of 665413611 available
616925168 of the available funds was expended under budget ap
provals in the year for current operating expenses 29841555 was paid
for buildings and equipment and 18046888 remained on hand June 30
1964 the end of the fiscal yearDEPARTMENT OF AGRICULTURE
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past two years are compared
in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963
Lab and Inspection Division 76665101 65041078
Seed and Plant Division 61443492 82407989
Entomology 76849619 69895402
Commissioners Office 32589981 26831585
Information and Education 18899518 196 301 70
Marketing Division 50460876 46568296
Livestock Disease Control 137944925 167110128
Georgia Milk Commission 22236943 20500801
4 770 904 55 4 979 854 49
Farmers Markets
Americus 783706 476424
Athens 1163034 1420888
Atlanta
Operating Cost 39957286 37716404
Annual RentalMarket Authority 65000000 65000000
Augusta 3030998 7000532
Blue Ridge 2088621 4590287
Cairo 3684535 3518788
Columbus 3253175 2975156
Cordele 2997838 2797741
Dillard 620381 522997
Donalsonville 3961933 3219056
EUijay 10927853 8377418
Glennville 237636 334638
Imlac 00 125975
Jesup 1241300 317144
Macon 6710496 3615518
Millen 1405 2909755
Moultrie 7064586 2851383
Nashville 581851 651002
Ocilla 483408 578546
Pelham 469428 550612
Pitts 449174 335189
Riddleville 1087980 876386
Rome 730726 144449789
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963
Farmers MarketsContinued
Savannah 6052393 5570865
Statesboro 700 686075
Thomasville 4159853 3015369
Tifton 1650429 1861365
Valdosta 1285543 998303
1 696 762 68 1 643 38313
Total646766723 662323762
BY OBJECT
Personal Services326020888 301115339
Travel Expense 61893045 66234092
Supplies Materials 29993351 18466779
Communications 10904337 9817953
Heat Lights Power Water 8124282 8498531
Printing Publicity 20454673 18061419
Repairs Alterations 4979297 4701685
Rents 65107410 65288227
Insurance Bonding 331705 2532047
Indemnities
Workmens Compensation 1159166 637658
Livestock Disease Control 9333197 116185 34
Pensions
Employees Retirement 17709788 16282164
Social Security 9634548 8427740
Equipment 8481093 7410442
Miscellaneous 42798388 65242234
6169 251 68 6 043 348 44
Outlay
Land Buildings and Improvements 29841555 57988918
6 467 667 23 6 623 237 62
Number of Employees on Payroll June 30 811 78790
DEPARTMENT OF AGRICULTURE
FARMERS MARKETS
The operating cost of the Farmers Markets in the fiscal year ended
June 30 1964 exclusive of payments for new construction and improve
ments and Atlanta Farmers Market payments was 35886699 Revenue
collected from the operation of the markets in the same period amounted to
16002988
ATLANTA FARMERS MARKET
The operating cost of the Atlanta Farmers Market incurred by the
Department of Agriculture acting as agent for the Georgia Farmers Market
Authority in the fiscal year ended June 30 1964 amounted to 39957286
In addition to operating expense incurred rent payments were made to the
Farmers Market Authority in the amount of 65000000 in the year
Reimbursements of operating cost to the Department of Agriculture by
the Georgia Farmers Market Authority in the year ended June 30 1964
amounted to 38939164
Gross Revenue of the Atlanta Farmers Market amounted to 61661374
in the year ended June 30 1964 all of which was handled by the Department
of Agriculture as Agent for the Lessor and paid to the Georgia Farmers
Market Authority in the period under review in accordance with terms of
contract
MARKET BULLETIN
Printing cost of the Market Bulletin published by the Department of
Agriculture in the year ended June 30 1964 was 9958995 and postage
on bulletins mailed from the Covington Post Office amounted to 1335375
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 1963 10444445
and postage 1300000 In the fiscal year ended June 30 1962 printing cost
was 9806085 and postage 1263375
GEORGIA MILK COMMISSION
In the fiscal year under review the books of the Georgia Milk Commis
sion were incorporated into the Department of Agricultures operating ac
count and in this report the Milk Commission is treated as a division of
the Department of Agriculture91
DEPARTMENT OF AGRICULTURE
Act of the General Assembly approved February 17 1959 abolished the
Georgia Milk Commission and transferred the administration of the Milk
Control Act to the Department of Agriculture of the State of Georgia
effective as of April 1 1959 Provisions of this Act are quoted in part in
the unit report
GENERAL
Code Section 401805 provides that the State Auditor shall audit all
accounts and make reports thereon and in which report the State Auditor
shall call special attention to any illegal improper or unnecessary expendi
ture or failures to keep records and vouchers required by law and all in
accuracies irregularities and shortages and shall file same for the use of
the Press of the State
In compliance with the provisions of the Code Section quoted a record
of the findings of officials of the Department of Agriculture with reference
to irregular transactions of Lawrence N Zachary resulting in a shortage
of 861000 while serving as Manager of the Columbus State Farmers
Market was made in audit report covering examination of the Department
of Agriculture for the fiscal year ended June 30 1959
In the fiscal year ended June 30 1960 553662 was received by the
Department of Agriculture from the bonding company on this shortage and
suit has been filed by the State Department of Law for recovery of the re
maining 307338 balance outstanding on June 30 1960 This 307338
remained uncollected at June 30 1964
The Commissioner of Agriculture J Phil Campell Jr is bonded in the
amount of 10000000 with the Hartford Accident and Indemnity Com
pany their bond Number 2886386B This bond was originally for 5000000
but was raised to 10000000 by Increase Rider dated March 10 1959
although said change was not required by law The condition of the obli
gation under this bond is quoted in the unit report
Schedule bond covering employees of the Department of Agriculture is
with the Hartford Accident and Indemnity Company their bond 3652136
dated May 14 1964 premium paid for the three year period beginning
January 1 1962 as shown on rider attached to original bond Liability on
each employee is 5000000 except on the Comptroller CashierTreasurer
on whom it has been increased by an additional indemnity of 5000000 by
rider attached to bond effective coverage beginning January 1 1962 In
suring agreement on this bond is quoted in the unit report
The Department of Agriculture also has filed with the Governor of the
State a Faithful Performance Blanket Position Bond covering Georgia Milk92
DEPARTMENT OF AGRICULTURE
Commission employees with limit of liability on each employee 1500000
Bond is with the Hartford Accident and Indemnity Company their bond
Number 3388514 dated June 30 1959 effective for the period beginning
April 1 1962 and ending April 1 1965
As previously stated in comments the Milk Commission was abolished
and the administration of the Milk Control Act transferred to the Depart
ment of Agriculture effective April 1 1959 by provisions of Act of the
General Assembly approved February 17 1959
Members of the Milk Control Commission on June 30 1964 serving
under provisions of Legislative Act approved February 17 1959 were
Clifton A Ward Chairman 2937 Gena Drive Decatur Georgia
W J Smith Warner Robins Georgia
N R Bennett Madison Georgia
John Kinnett Sr 1243 Sixth Avenue Columbus Georgia
M C Cooper Wells Dairy Coop 917 Brown Avenue Columbus
Georgia
J Floyd Anderson 2221 Bonnevit Ct N E Atlanta Georgia
J A Stewart 1114 East Washington Street Thomasville Georgia
J D Matthews Matthews SuperMarket 3457 Peachtree Road N E
Atlanta Georgia
The Department of Agriculture has entered into several contracts with
various units and these contracts are quoted in Appendix to the unit report
Books and records of the Department of Agriculture were found in ex
cellent condition
All receipts for the fiscal year ended June 30 1964 disclosed by examina
tion have been accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the Commissioner of Agriculture and the
staff of his office for the cooperation and assistance given the State Auditors
office during this examination and throughout the yearDEPARTMENT OF AGRICULTURE
ANALYSIS OF MISCELLANEOUS PAYMENTS
YEAR ENDED JUNE 30 1964
93
Georgia Poultry Improvement AssociationContract
County Boards of Health
BibbContract
MuscogeeContract
UpsonContract
WareContract
FederalState Cooperative Inspection Service
Agricultural Market ServiceNews Service
Agricultural Commodity CommissionPeaches
Insecticide SprayingAirplanes
Pest Control Service
Maintenance ServiceAtlanta Market
Building Maintenance Service Inc
Maintenance ServiceOther
Ratcliff J T
Banks Aubrey
Garbage Disposal ServiceAtlanta Market
City of College Park
Jones Land Fill
Burns Diseased Bees
Credit Report
Titles Licenses etc
Grain Samples
Dues and Subscriptions
Freight Express Drayage
Laundry
1 100 00 1 650 00 675 00 4 545 00 160 000 00 7 970 00
144 00 1750 40 616 50 17 56518 15 000 00 153 920 82 738 75 20 472 00 16150
1 709 50 962 50 2 672 00

400
800
5475
300
5 393 68
964 26
2 439 44

427 983 88
04
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100
ART COMMISSION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 10000 10000
Budget Balancing Adjustment 3960 58223
CASH BALANCE JULY 1st
Budget Funds 000 48223
6040 000
PAYMENTS
EXPENSE
Travel 6040 000
Total Expense Payments 6040 000
CASH BALANCE JUNE 30th
BudgetFunds 000 000
6040 000101
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 exofncio and ten persons appointed by him
At the close of the fiscal year on June 30 1964 members appointed by
the Governor and serving on the Art Commission were
Almyda Joseph
Ansley Mrs Bradford
Bryan Dr Wilhelmus B
Carter Mrs J D
Dodd Lamar
Finch James H
Owens Hubert B
Reece Roy W Jr
Ross Edward
Sellers Ezra
Atlanta Georgia
Columbus Georgia
Atlanta Georgia
Gainesville Georgia
Athens Georgia
Atlanta Georgia
Athens Georgia
Atlanta Georgia
Roswell Georgia
LaGrange Georgia
FINANCIAL CONDITION
The Commission had no undrawn allotment funds in the State Treas
ury at the end of the fiscal year on June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Commission in the year
ended June 30 1964 was 10000 A Budget balancing adjustment in the
amount of S3960 was made in this account leaving a net appropriation of
6040
The 6040 available funds for operations during this period verespent
for travel expenses
102
ART COMMISSION
GENERAL
The State Treasurer is disbursing officer for the Art Commission
The Act of the General Assembly creating the Commission provides that
Commission members shall receive no compensation for their services but
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
office103
DEPARTMENT OF
AUDITS104
DEPARTMENT OF AUDITS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 52000000
Earnings from Services 1250000
Transfers Other Spending Units 534000
Total Income Receipts 53784000 27001500
NONINCOME
Private Trust Fund 2 68118
CASH BALANCE JULY 1st
Budget Funds 6257972
603 100 90 317066 74
1963
250 000 00
12 515 00
7 500 00
5186 50
41 865 24
PAYMENTS
EXPENSE
Personal Services 27948314 20295251
Travel 1994562 1842347
Supplies Materials 1022833 744780
Communication 344774 202034
Publications Printing 182400 116800
Repairs 158377 104460
Rents 114000 137725
Insurance 8750 3500
Pensions Benefits 1542302 1429372
Miscellaneous 7400 5000
Equipment 1846009 48783
Total Expense Payments 35169721 24930052
OUTLAYS
Equipment 1231738
NONCOST
Private Trust Funds 268118 518650
CASH BALANCE JUNE 30th
Budget Funds 23640513 6257972
60310090 31706674
From Audit Report by John G Martin Certified Public Accountant105
DEPARTMENT OF AUDITS
JOHN G MARTIN
Certified Public Accountant
Decatur Georgia
July 18 1964
Honorable Ernest B Davis
State Auditor
State Capitol
Atlanta Georgia
Sir
I have examined the accounting records of the Department of Audits of
the State of Georgia for the year ended June 30 1964 and submit herewith
my report
A comparative statement of receipts and payments for the years ended
June 30 1963 and June 30 1964 is presented on pages 1 and 2 of the unit
report The regular appropriation was 25000000 and was supplemented
by an additional appropriation of 27000000 The appropriations and
payments received from the State Treasurer were verified by inspection of
records in his office
Services were rendered to authorities and other departments and the
following amounts were received for these services
Capitol Square Improvement Committee 750000
State Office Building Authority 750000
State Hospital Authority 250000
Georgia Farmers Market Authority 250000
2000000
Cash on deposit was verified by communication with the depositories
The balances were as follows
On Deposit with the State Treasurer20050000
The Fulton National Bank of Atlanta Atlanta Georgia 2682290
The First National Bank of Atlanta Atlanta Georgia 1000000
23732290106
DEPARTMENT OF AUDITS
The funds are reserved to pay accounts payable at June 30 1964 of
11282 private trust accounts 91777 contracted audits 2000000 and
the first phase of the reevaluation appraisal by Cole LayerTrumble Com
pany 21629231
Funds on deposit with The Fulton National Bank of Atlanta 2682290
are secured by 5000000 of Treasury Notes C1965 due May 15 1965
held in escrow by the Federal Reserve Bank of Atlanta Funds on deposit
with The First National Bank of Atlanta 1000000 are secured by
2000000 of iy2 Treasury Bonds of 196570 due March 15 1970 held in
escrow by the Federal Reserve Bank of Atlanta
Cancelled checks were compared with the book entries and the supporting
vouchers were examined
The following statement presents a comparison of expenses and outlay
for the current year as compared with those of the previous year
For the Year Ended June 30
Personal Services
Travel
Supplies and Materials
Communication Services
Stamping Binding Printing and
Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Miscellaneous
Equipment and Replacements
Employees Retiremen t
Outlay
Increase
1963 1964 Decrease
20295251 279 483 14 76 530 63
18 423 47 19 945 62 152215
7447 80 10 228 33 2 780 53
202034 3 447 74 1 427 40
1168 00 1 824 00 65600
1 044 60 1 583 77 539 17
1 377 25 1140 00 237 25
3500 8750 5250
5000 7400 2400
487 83 18 460 09 17 972 26
14 293 72 15 423 02 1129 30
000 12 317 38 12 317 38
24930052 364 014 59 11471407
I have examined the accompanying statement of receipts and payments
for the Department of Audits of the State of Georgia for the year ended
June 30 1964 My examination was made in accordance with generally
accepted auditing standards and accordingly included such tests of ac
counting records and such other auditing procedures as I considered neces
sary under the circumstances107
DEPARTMENT OF AUDITS
In my opinion the accompanying statement of receipts and payments
fairly presents the results of operations of the Department of Audits for
the year ended June 30 1964 in conformity with generally accepted ac
counting principles applied on a basis consistent with that of the preceding
year
The records for the year under review were kept efficiently and I appre
ciate the cooperation and courtesies extended to me during the course of
my examination
Respectfully submitted
JOHN G MARTIN
Certified Public Accountant109
DEPARTMENT OF
BANKING110
DEPARTMENT OF BANKING
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 34000000 30500000
Budget Balancing Adjustment 02 306619
Revenues Retained
Earnings 151 07 237 45
Transfers Other Spending Units4921 53 4576 88
Total Income Receipts 33522952 30372676
NONINCOME
Private Trust Funds 301983 263394
CASH BALANCES JULY 1st
Budget Funds 150730 1563327
Private Trust Funds 773109 7 287 39
34748774 32928136
PAYMENTS
EXPENSE
Personal Services 23607208
Travel 5979698
Supplies Materials 2 39328
Communication g 344 63
Publications Printing 6 43237
Repairs 59337
Rents if 17758
Insurance 917 25
Pensions Benefits 20 294 49
Equipment 151a 80
Miscellaneous 357 35
Total Expense Payments 33589208
NONCOST
Private Trust Funds 259976
CASH BALANCES JUNE 30th
Budget Funds 84474
Private Trust Funds 815116
226 535 43
55455 75
1 417 67
4 083 42
3 708 26
632 23
1 140 41
951 45
21 057 01
2 301 20
569 90
31785273
2 190 24
1 507 30
7 731 09
34748774 32928136Ill
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June 30 1964
with a surplus of 3374 in operating funds after providing reserve of 81100
for liquidation of outstanding accounts payable and reserving 815116 for
private trust and agency funds held by the Department on this date
REVENUE COLLECTIONS
This Department is the revenuecollecting agency for fees and assess
ments levied on the institutions coming under the jurisdiction of the De
partment of Banking as provided by law
In the fiscal year ended June 30 1964 565000 was collected from fees
for investigations of new banks and branch offices 61000 for private bank
registration fees 32600000 for open bank examinations 1836614 for
credit union examinations and 1328245 for credit union supervision fees
making total revenue collections for the year 36390859 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 30
REVENUE COLLECTIONS
Fees for New Bank Investigations
Fees for Private Bank Registrations
Fees for Open Bank Investigations
Fees for Credit Union Examinations
Fees for Credit Union Supervision
1964
5 650 00
610 00
326 000 00
18 36614
13 282 45
1963
6 000 00
520 00
306 290 00
20166 72
12 285 20
1962
3 250 00
620 00
293 690 00
16 623 55
11141 31
36390859 34526192 32532486
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department for the year
ended June 30 1964 was 34000000 which with budget adjustment of
002 was decreased to 33999998
In addition to the 33999998 provided as the current years appropri
ation 15107 was received from sales of banking laws and other sources
making total income for the year 34015105112
DEPARTMENT OF BANKING
From the 34015105 received 70153 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration and
422000 for State Employees Health Insurance leaving net income of
33522952
The 33522952 income and the 150730 cash balance on hand at the
beginning of the period made a total of 33673682 available with which to
meet expenditures approved on budget for the fiscal year
33589208 of the available funds was expended for budget approved
items of current expense and 84474 remained on hand June 30 1964 Of
this amount 81100 was earmarked for Accounts Payable outstanding at
June 30 1964 and 3374 was paid into the State Treasury in July 1964
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
EXPENSE
Personal Services 23607208 22653543 20955063
Travel Expense 5979698 5545575 5408040
Supplies 239328 141767 306411
Communication 634463 408342 412393
Printing Publicity 643237 370826 404684
Repairs Alterations 59337 63223 116769
Rents 117758 114041 70933
Insurance Bonding 91725 95145 98975
Pensions 2029449 2105701 1718259
Indemnities
Equipment 151280 230120 273144
Miscellaneous 35725 56990 38991
Total Cost Payments 33589208 31785273 29803662
Number of Employees on Payroll
June 30 36 34 34
PRIVATE TRUST AND AGENCY FUNDS
There was on deposit June 30 1964 in the name of the State Department
of Banking 815116 representing accumulated deposits from liquidation of
banks and credit unions that have not been claimed including interest
thereon to June 30 1964113
DEPARTMENT OF BANKING
The Department of Audits is without authority to audit the accounts
pertaining to the liquidation of closed banks handled by the State Depart
ment of Banking The Superior Courts of the State have exclusive jurisdic
tion over the distribution of funds received in liquidation of banks and same
is governed by court order
GENERAL
The Superintendent of Banks Mr W D Trippe resigned effective July
15 1963 Mr William M Jackson Assistant Superintendent was appointed
to the position of Acting Superintendent of Banks on July 16 1963 and then
to Superintendent of Banks on February 17 1964 Mr Jacksons surety bond
No 2396799 Hartford Accident and Indemnity Company was increased
from 1000000 to 15000000 on July 16 1963 The condition and obligation
of the bond is quoted in the unit report
The Assistant Superintendent of Banks examiners and assistant exam
iners are bonded for 1000000 each with the Hartford Accident and In
demnity Company and bonds meet with legal requirements of Georgia
Code Sections 13306 and 13311
Salaries of the Superintendent and the Assistant Superintendent are
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 Department personnel under the State Personnel Board
superseded the Act of the General Assembly approved February 10 1949
which fixed the compensation of the Assistant Superintendent of Banks
was quoted in audit report covering the fiscal year ended June 30 1951
It was noted in the course of this examination that a payment of 930
was made for insurance on Mr W M Jackson covering his trip to the
Bankers Association Convention Since this was not a proper expenditure
of State funds it was brought to Mr Jacksons attention and reimburse
ment was made before completion of examination
Books and records of the Department of Banking presented for exami
nation were well kept all receipts disclosed by examination have been
accounted for and expenditures were within the limits of budget approvals
and provisions of State law with the exception noted above
Appreciation is expressed to the Superintendent of Banks and the staff
of the Department of Banking for the cooperation and assistance given the
State Auditors office during this examination and throughout the year115
CAPITOL SQUARE
IMPROVEMENT COMMITTEE116
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation212775287 212775287
Budget Balancing Adjustment 152986400
Revenues Retained
Earnings 536800 2075800
Transfers Other Spending Units11400 00 11400 00
Total Income Receipts212172087 366697487
CASH BALANCE JULY 1st
Budget Funds 935629 2805984
2131 077 16 3 695 034 71
PAYMENTS
EXPENSE
Persona Services 100 00
Supplies Materials 862748 810619
Heat Light Power Water 1029210 9809 75
Repairs 1544 93204
Rents 197775287 2017752 87
Insurance 18 qq 70 00
Miscellaneous 10356973 10490757
Total Expense Payments210022418 368567842
OUTLAY
Equipment 168770
CASH BALANCE JUNE 30th
Budget Funds 2916528 935629
2131 077 16 3 695 034 71

From Audit Report by John G Martin Certified Public Accountant117
CAPITOL SQUARE IMPROVEMENT COMMITTEE
JOHN G MARTIN
Certified Public Accountant
Decatur Georgia
July 23 1964
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
I have made an examination of the accounting records of the Capitol
Square Improvement Committee of the State of Georgia for the year ended
June 30 1964 and submit herewith my report
The Committee supervises the operations and maintenance of the State
Office Building located across the street from the State Capitol Building on
the south side of Mitchell Street in Atlanta Georgia It also acts as liaison
between the State of Georgia and the State Office Building Authority
The Committee is composed of the following members
Mrs W Bruce Schaefer
Dr J H Venable
Honorable Hiram K Undercofler
Honorable Eugene Cook
Honorable Ben T Huiet
Dr Claude Purcell
Honorable Ernest B Davis
SecretaryTreasurer
A comparative statement of receipts and payments for the years ended
June 30 1963 and June 30 1964 is presented on page 1 of the unit report
Income from State revenue allotments was verified by inspection of the
State Treasurers records The regular appropriations were as follows
APPROPRIATIONS
Operations
Outlay
Regular appropriation 15000000 197775287118
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Revenue retained 536800 represents rent received from Big Apple
Supermarket 552500 less 15700 paid for repairs to the roof
State Parking Facility 1 owned by the Committee was operated by
the State Office Building Authority for the year under review and is in
cluded in the operations of the Authority
Transfers to other spending units were as follows
Department of Audits 750000
Department of Mines and Geology 390000
1140000
Year Ended June 30
Supplies and materials
Building cleaning contracts
1964
8 497 48
96 086 23
1963
7 99619
89 510 08
Funds available for operations and outlay amounted to 213107716
which consisted of the preceding receipts 213312087 less 1140000 I
transferred to other spending units and 935629 budget funds on hand
July 1 1963
In the year payments were made for expenses in the amount of
210022418 Budget funds on hand June 301964 amounted to 2916258
Cancelled checks were compared with the book entries and supporting
vouchers were examined The cash balance 2916528 was verified by
communication with The First National Bank of Atlanta Atlanta Georgia
the depository and the account is reserved to pay accounts payable at June
30 1964 The account is secured by 60000000 2J Treasury Bonds of
196772 due August 13 1965 held in escrow by the Federal Reserve Bank
of Atlanta Georgia The account is secured also by 2500000 of 24
Treasury Bonds of 196469 due June 15 1969 held by the Federal Reserve
Bank of Atlanta Georgia
The following statement presents a comparison of payments by the I
Committee for operating expenses of the Old State Office Building for the I
years ended June 30 1964 and June 30 1963 and shows the increases and I
decreases in the various accounts
Increase
Decrease
6 50129 I
657615 3
10458371 9750620 707744 k119
CAPITOL SQUARE IMPROVEMENT COMMITTEE
I have examined the accompanying statement of receipts and payments
of the Capitol Square Improvement Committee of the State of Georgia for
the year ended June 30 1964 My examination was made in accordance with
generally accepted auditing standards and accordingly included such tests
of accounting records and such other auditing procedures as I considered
necessary under the circumstances
In my opinion the accompanying statement of receipts and payments
fairly presents the results of operations of the Capitol Square Improvement
Committee for the year ended June 30 1964 in conformity with generally
accepted accounting principles applied on a basis consistent with that of
the preceding year
The records for the current year were kept efficiently and I appreciate
the courtesies extended me during the course of my examination
Respectfully submitted
JOHN G MARTIN
Certified Public Accountant121
COMPTROLLER GENERAL122
COMPTROLLER GENERAL
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 80000000 80000000
Budget Balancing Adjustment
Revenues Retained
Earnings from Services 000 135181
Transfers Other Spending Units 10 67896 9256 91
Total Income Receipts 78932104 79209490
NONINCOME
Private Trust Funds 913864 827949
Revenue Collections Unfunded 597300 11742415
CASH BALANCES JULY 1st
Budget Funds 3531884 3160764
Revenue Collections Unfunded 16 890 00 13442415
Private Trust Funds 302 302
85663850 84897901COMPTROLLER GENERAL
123
PAYMENTS 1964
EXPENSE
Personal Services 54213700
Travel 9245999
Supplies Materials 1594404
Communication 29 94513
Publications Printing 2201298
Repairs 2978587
Rents 31114
Insurance 27257
Indemnities
Pensions Benefits 4404341
Equipment 3869210
Miscellaneous 303009
Total Expense Payments 81863432
NONCOST
Private Trust Funds 913864
CASH BALANCES JUNE 30th
Budget Funds 600556
Private Trust Funds 302
Revenue Collections Unfunded 2286300
856 638 50
1963
478138 19
134 716 23
12 55610
24 598 96
41 845 98
24 813 04
2000
699 92
3 412 26
34 449 15
21 427 34
11 706 53
788 383 70
8 279 49
35 318 84
3 02
17 000 00
848 979 01124
COMPTROLLER GENERAL
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds
Revenue Collections
Private Trust or Agency Funds
U S Income Tax Fund
Group Insurance Fund

1670
302
ACCOUNTS RECEIVABLE
Revenue Collections Unaccounted for
Eastern Air Lines Lost Ticket
Travel Overpayments
W C Baggs
Mrs T O Monfort
Total Assets
6 005 56
22 863 00
1972 2884884
5000
9860
768
360
159 88
29 008 72
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
5984 79
RESERVES
Revenue FundsTo be transferred into State
Treasury 2291300
Private Trust or Agency Funds 1972 2289328
SURPLUS
Available for Operations Subject to Budget
Approval
130 65
Total Liabilities Reserves and Surplus 29 008 72125
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller Generals office had an operating surplus of 13065 on
June 30 1964 after making provision for liquidation of 598479 accounts
payable and purchase orders outstanding and reserving 2291300 balance of
revenue collections which should have been transmitted to the State Treasury
by June 30 1964 and which should be transferred to the State Treasury
immediately and 1972 for Private Trust and Agency Funds
The surplus of 13065 referred to above arose through travel overpay
ments which are carried on the Balance Sheet as accounts receivable on
June 30 1964
REVENUE COLLECTIONS
The Comptroller Generals office is the revenuecollecting agency for
taxes and fees pertaining to the administration of the insurance laws fire
safety and prevention laws and industrial loan laws of the State
In the fiscal year under review 1535668109 was collected from taxes
and fees These collections and the 1689000 on hand not paid to the State
Treasury before the beginning of the fiscal year on July 1 1963 made a total
of 1537357109 to be accounted for
1535070809 of the total to be accounted for was transferred to the State
Treasury in the year and the 2286300 that should have been paid to the
State Treasury by June 30 1964 will be paid to the State Treasury in the
next fiscal period
Revenue collections the past three years are compared in the following
statement
YEAR ENDED JUNE 30
32907000 31157276
REVENUE COLLECTIONS 1984 1963 1962
Insurance Regulatory Fees 325129 00
Insurance Agents Occup Tax and
License Fees 12755200 39439300 39018700
Insurance Premium Tax1376873705 1264875738 1150272493
Sale of Manuals and Other 400154 476901 538325
Safety Fire Prevention Fees 4672010 4453145 4402675
Industrial Loan Fees 21935000 23104122 20715538
Industrial Loan Tax 86519140 79278746 70133896
15 356 681 09 14 445 349 52 13 162 389 03126
COMPTROLLER GENERAL
It will be noted that there is a substantial decrease in the revenue collec
tions for insurance agents occupational tax and license fees There was a
complete change in the billing system for these items during the period under
review which delayed the revenue collections until July and August 1964
Collections for these two months indicate an amount in excess of 28000000
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Comptroller Generals office
in the fiscal year ended June 301964 was 80000000 From this 80000000
1067896 was transferred to the State Personnel Board for the pro rata cost
of Merit System Administration and Employees Health Insurance leaving net
income available to the Comptroller Generals office of 78932104
The 78932104 net income and the 3531884 cash balance at the begin
ning of the fiscal year made a total of 82463988 available with which to
meet expenditures approved on budget for the period under review
81863432 of the available funds was expended in the fiscal year for ex
pense of operating the Comptroller Generals office and 600556 remained
on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
BY ACTIVITY
1964
1963
1962
Comptroller General and Ins Commr 501558 25
Safety Fire Commissioner 205 594 6
Industrial Loan Commissioner 11148140
396 467 12
275 470 29
116 446 29
315 112 96
306 67539
148 961 75
81863432 78838370 770750 10127
COMPTROLLER GENERAL
YEAR ENDED JUNE 30
BY OBJECT 1964
Personal Services 54213700
Travel Expense 9245999
Supplies 1594404
Communication 2994513
Printing Publicity 2201298
Repairs Alterations 29785 87
Rents 31114
Insurance Bonding 27257
Pensions Social Security 1461705
Pensions Emp Ret System 2942636
Indemnities
Equipment 3869210
Miscellaneous 303009
1963
1962
Number of Employees on Payroll
June 30th
Comptroller Gen and Ins Comm
Safety Fire Commissioner
Industrial Loan Commissioner
47813819 448 862 21
134 716 23 153 941 35
12 55610 12 810 71
24 598 96 33 409 06
41 845 98 69 900 74
24 81304 3 771 72
2000
699 92 460 80
12 468 89 10 246 68
21 980 26 19 443 09
3412 26 272 50
21 427 34 5 420 28
11 706 53 12 210 96
81863432 78838370
770 750 10
59 59 51
33 25 38
17 12 20
109
96
109
GENERAL
In the course of the examination of the Comptroller Generals office for
the fiscal year ended June 30 1963 the examiners from the Department of
Audits were informed by Mr Jack Perdue Deputy Insurance Commissioner
that there appeared to be discrepancies in the records of Insurance Agents
licenses and examination fees prior to January 15 1963 From an examination
of copies of receipts on file in the Insurance Commissioners office for licenses
and examination fees it appeared these were in order However examination
of the alphabetical file folders of all insurance agents licensed to do business in
the State of Georgia revealed numerous instances in which agents had been
issued licenses without any record in the Insurance Commissioners office of
the particular agents having taken the examination to qualify for license or
having paid the examination fee
Letters were mailed to numerous agents advising them that they had been
issued licenses without taking the examination required by law and that the
records of the Insurance Commissioners office did not show receipt of exam
ination fees In response to these letters a number of these agents voluntarily
surrendered their licenses while some others advised they had paid the license128
COMPTROLLER GENERAL
and examination fee in cash but could not produce receipts or other evidence
of such payments There were several instances however in which the agents
were able to produce cancelled checks or sworn affidavits supporting the pay
ment of the fees required by law
Eight instances in which cancelled checks or sworn affidavits have been
produced are itemized in the unit report
The discrepancies reported in the eight transactions show a total of 13000
of Revenue Funds unaccounted for Mr H B Christian was the Agents Li
cense Deputy in charge of the Insurance Licensing Division prior to January
15 1963 Mr Christian was bonded in the amount of 1000000 with the
Firemans Fund Insurance Company their bond F4041379
Examiners from the Department of Audits contacted Mr Christian and he
stated that he could not explain the discrepancies or errors nor could he say
who was responsible for them He further stated that without admitting re
sponsibility for any of the discrepancies or errors he was giving the Insurance
Department of the Comptrollers office his check for 8000 to clear the first
six items listed in the preceding paragraphs This he did and said check was
deposited on January 10 1964 This leaves item 7 1963 License 52853
issued to J W Mailey showing 3000 and item 8 1962 License 19169
issued to Donald E Cheeks showing 2000 for a total of 5000 unaccounted
for This 5000 is carried on the Balance Sheet as Accounts Receivable Rev
enue Collections unaccounted for
No indication of discrepancies of any sort in the Insurance License Divi
sion of the Insurance Commissioners office were found after January 15
1963
Under the laws of the State of Georgia if the State is not successful in
collecting all of the funds due the State from the person or persons involved
in the misappropriation or loss of the 5000 State Revenue Funds as covered
in the foregoing paragraphs the Comptroller General at the date of the misap
propriation or loss of the funds is made responsible for the proper accounting
to the State of the uncollected portion of the funds unaccounted for
Under Code Section 89417 Paragraph 2 every official bond executed is
obligatory on the principal and sureties thereon for any breach of the condi
tion by a deputy although not expressed unless otherwise declared by law
The provisions of law violated by the falsification of public documents and
the misappropriation of State funds by person or persons unknown as report
ed in preceding paragraphs are covered by Code Sections 262801 899903
and 263901129
COMPTROLLER GENERAL
There are approximately 25000 insurance agents in the State of Georgia
To check one agents license required checking the office copy with alphabet
ical file folders and then from there to the cash book If anything appeared to
be irregular it was necessary then to contact the agent by letter
Examiners found in most instances where irregularities occurred that
temporary license numbers or old license numbers were assigned to new
agents
On October 281963 payroll check 53820 in the amount of 14676 was
issued to Otis Head Said check was confiscated and cashed by Ulysses Touch
stone porter by forging the signature of Mr Head It was the custom to
have the porter deliver the payroll checks prepared in the Comptrollers
office to 7 Hunter Street Building the location of the Georgia Fire Safety
Commissioners office It was at the time of such delivery that the check was
stolen All employees are bonded under blanket bond issued by the Aetna
Insurance Company their bondHS27066 The Aetna Insurance Company
paid the Comptroller General the sum of 14676 on November 26 1963
On December 10 1963 check 54338 in the amount of 1000 was issued to
the Atlanta Spirit for advertising This is not a proper expenditure of State
funds and should be refunded to the Comptroller Generals general fund ac
count
All known receipts were traced into the Departments bank accounts ex
cept as noted and the accounts were reconciled with amount shown by the
banks as being on deposit June 30 1964
Expenditures were supported by vouchers on file in the Comptroller Gen
erals office and appeared to be in proper order with exceptions as mentioned
Appreciation is expressed to the Comptroller General and his staff for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year131
STATE BOARD OF
CORRECTIONS132
STATE BOARD OF CORRECTIONS
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation368000000 290000000
Budget Balancing Adjustment 1347600 164051986
Revenues Retained
Earnings 135836585 137002503
Transfers Other Spending Units3405787 33 63115
Total Income Receipts501778398 587691374
NONINCOME
Private Trust Funds 121654073 49097355
CASH BALANCES JULY 1st
Budget Funds 21938070 120903972
Private Trust Funds 8819354 6411552
6 541 898 95 7 641 042 53
PAYMENTS
EXPENSE
Personal Services178662390 167731687
Travel 9783459 9762303
Supplies Materials 193966256 189435239
Communication 2527297 2232676
Heat Light Power Water 12243656 11954876
Publications Printing 375367 510417
Repairs 3177366 2948118
RentsRegular 71730 57660
RentsState Penal and Rehab Auth 40000000 250000000
Insurance 4401223 48552
Indemnities 2408345 1455748
Pensions Benefits 20330750 18739336
Equipment 8016229 14396207
Miscellaneous 201454 140741
Total Expense Payments4761 655 22 6 694135 60
OUTLAYS
Lands Buildings
Personal Services 80000 2020675
Supplies Materials 5440406 11869672
Printing Publicity 3438
Repairs 176320 33075
Rents 250
Contracts 392800
Equipment 4209899 3316856
NONCOST
Private Trust Funds 80373636 46689553
CASH BALANCES JUNE 30th
Budget Funds 37251271 21938070
Private Trust Funds 50099791 8819354
541 898 95 7 641 042 53133
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Funds
Private Trust and Agency Funds
Reidsville State Prison 9657242
Special FundState Penal and
Rehabilitation Authority 40442549
Georgia Income Tax 189941
Social Security 1577964
Accounts Receivable List on File
Inmate Labor and Misc Sales
Accounts in Litigation
City of Baxley
37251271
518 676 96 891 189 67
44 584 30
16 605 57
Total Current Assets
61189 87
95237954
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 25525609
Social SecurityEmployer Contribution 1555556
RESERVES
Private Trust and Agency Funds
270 811 65
518 676 96
SURPLUS
For Operations Subject to Budget Approval
162890 93
952 379 54134
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 301964 with
a surplus of 162 89093 for administration and prison institution operations
after providing the necessary reserve of 25525609 to cover outstanding
accounts payable 1555556 for employer contributions to Social Security
and reserving 51867696 for Private Trust and Agency funds held on this
date
REVENUE COLLECTIONS
The State Board of Corrections is a revenuecollecting agency for receipts
from farmings manufacturing and other activities at the Prison
Total revenue collected in the year ended June 301964 was 135836585
which was retained by the Board as reimbursement of expense incurred in
operations as authorized by Legislative Act approved February 25 1949
Revenue receipts retained the past year are compared with collections by
the Board in the two previous fiscal periods as follows
YEAR ENDED JUNE 30
1964 1963 1962
Farm Sales
0otton 1043160 1750797
HMes and Fats 137346 159753 225191
Hides and iats 374298
Cows and Hogs V
Tobacco 240132 53816 245833
Surplus Horses and Mules 4970 00 1000
Peanuts and Pecans 74750 00 257197
Cottonseed
Other 50000 00 00
co54566
1550358 2018932 1103519
XTaJdMeS 30040605 30757050 S 30390889
Printing 654455 676095 697345
30695060 31433145 31088234
inmate Laborl23L75 12157305 16364070
Road Contracts 85440350 82432665 82307030135
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30
1964 1963 1962
Other Sales and Income
Utility Services 1682942 1772432 1432000
Insurance Recoveries 1368357 58000 00
CrushedStone 128359 4102579 3069268
Other Receipts 3947984 3027445 1466864
Sale of Furniture 00 00 159905
7127642 8960456 6128037
Total Revenue1358 365 85 137002503 1369 908 90
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Board for administration and prison institu
tions in the fiscal year ended June 30 1964 was 328000000 To meet ex
penditures given budget approval 1347600 was transferred from the State
Emergency Fund under provisions of State law making total allotment for
the year 329347600
Appropriation for outlay in the fiscal year ended June 30 1964 was
40000000
In addition to the 369347600 total funds provided by allotment of
State funds for administrative expense of the Board and operating expense
of the Prison Institutions the Board collected and retained revenue amount
ing to 135836585 as previously referred to making total income for the
year 505184185
From the 505184185 received 41245 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration and
3364542 for Employees Health Insurance leaving available net income of
501778398
The 501778398 net income receipts and the 21938070 cash balance
on hand at the beginning of the fiscal period made a total of 523716468
available
476165522 of the available funds was expended in the year for budget
approved items of expense 10299675 was paid for land buildings and equip
ment and 37251271 remained on hand June 30 1964 the end of the fiscal
year
The first lien on this remaining cash balance is for liquidation of outstand
ing accounts payable and the remainder will be available for expenditure in
the next fiscal period subject to budget reapprovals136
STATE BOARD OF CORRECTIONS
COMPARISON OF OPERATING COSTS
The Boards expenditures for operations for the past three years are com
pared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
1964
Administration 22179939
Main Institution 173592799
Industries 9504670
Soap Factory 3953386
Garment Factory 9668799
Farms 36017012
Correctional DetentionRome
State Penal and Rehabilitation Auth 400000 00
Ga Indus lustAlto 60344967
Desk Plant FactoryAlto
Rock QuarryBuford
Prison Branches 131203625
Total Cost486465197
1963
B 166 007 36
1 600 78113
152 806 20
33 604 53
109 575 73
318 775 58
2 500 000 00
641 482 66
2 956 64
225 699 17
1114 883 76
1962
i 170 749 24
1 981 907 68
174 947 14
36 829 14
54 070 73
292 205 74
33 704 94
515 227 27
5152 83
236 947 34
1 085 521 21
866 572 76 4 587 263 26
BY OBJECT
EXPENSE
Personal Services178662390
Travel Expense 9783459
Supplies Materials 193966256
Communication 25 272 97
Lights Power Water 12243656
Printing Publicity 375367
Repairs Alterations 3177366
Rents 40071730
Insurance Bonding 4401223
Pensions 20330750
Indemnities 2408345
Equipment 80 16229
Miscellaneous 201454
Total Expense Payments4761 655 22
1 677 316 87
97 623 03
1 894 352 39
22 326 76
119 548 76
5104 17
29 48118
2 500 576 60
485 52
187 393 36
14 557 48
143 962 07
1407 41
1 524 677 21
95 290 89
1 952 342 03
21183 37
107 825 72
3 05017
28 40717
593 65
3 029 59
238 904 36
19 416 69
115 576 31
2 045 63
S 694135 60 4112 342 79 137
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
OUTLAY
Land and Buildings 6089776 139 268 60 47233842
Equipment Total Outlay 42 098 99 33168 56 2 582 05
10299675 172437 16 47492047
Total Cost
4 864 651 97 6 866 572 76 4 587 263 26
1 Average Daily Inmate Count

All Units 4951 4624 4440
Number of Employees June 30

Administration 24 22 23
Institutions 527 516 510
551 538 533
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 from 4624 to 4951 a net increase of 327 in the year
ended June 30 1964
Operating expense payments for the same period decreased from
669413560 to 476165522 or 193248038 This decrease was due
largely to the 40000000 payment for rental to the State Penal and Rehabil
itation Authority in the fiscal year ended June 30 1964 as compared with
250000000 rental payment in the year ended June 30 1963
The Board of Corrections still assigns tubercular prisoners and approxi
mately one hundred colored women prisoners to the Battey Tubercular Hos
pital 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 handled at the Tattnall Prison in
the year ended June 30 1964 amounted to 53085918 which with a balance
of 8819354 on hand at the beginning of the period made a total of
61905272 to be accounted for Of this amount 52248030 was disbursed
for objects of trust and 9657242 remained on hand June 30 1964 the end
of the fiscal year138
STATE BOARD OF CORRECTIONS
These funds are composed of Inmate deposits Prison Stores accounts
County deposits for discharge of prisoners and other similar accounts and
are not a part of the funds for the maintenance and operation of the Prison
Institutions
Purchases are made at the Prison Stores 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 No reports are made to the office of
the State Board of Corrections of inmate deposits held at the various Prison
branches
Stores are being operated at the various Prison branches The Store ac
counts are investigated by Charles E Hall Investigator for the State Board
of Corrections and reports are made to the State Board of Corrections How
ever the Store accounts are not included in the accounts of the State Board
of Corrections and these accounts have not been audited by the State Depart
ment of Audits
In addition to the above private trust and agency funds the Board held
404 425 49 of State Penal and Rehabilitation Authority Funds 189941
State of Georgia income tax withholdings and 1577964 contributions by
employees to Social Security The State of Georgia income tax withholdings
and the Social Security contributions were remitted in July 1964
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 again called to the following
transactions which were reported in audit for year ended June 30 19o8139
STATE BOARD OF CORRECTIONS
Account Receivable due from the City of Baxley Georgia in the amount
of 1660557 now in litigation Invoices supporting this charge copies of
which are on file in the office of the State Auditor are as follows
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
Invoice No
1 dated April 30 1958 530180
2 dated April 30 1958 324000
3 dated April 30 1958 105600
4 dated April 30 1958 103457
5 dated April 30 1958 137800
6 dated April 30 1958 78680
7 dated April 30 1958 28000
8 dated April 30 1958 93040
9 dated April 30 1958 7000
10 dated April 30 1958 140000
11 dated April 30 1958 96000
12 dated April 30 1958 16800
1660557
Copies of letters and statements of investigations made in determining the
above charge against the City of Baxley by the State Board of Corrections are
on file in the office of the State Auditor
Correspondence regarding equipment reported as stolen from the shop at
the Rock Quarry Prison Branch was quoted in audit report for the fiscal year
ended June 30 1963 and is not repeated The equipment reportedly stolen
had not been recovered at the time of making examination for the fiscal year
ended June 30 1964
In the fiscal year ended June 30 1964 one 1964 Fourdoor Chevrolet
Station Wagon was purchased by the State Board of Corrections
Information regarding the purchase and use of this station wagon as to
whether or not it was acquired as a passengercarrying vehicle which is pro
hibited by law and the Attorney Generals opinion in reference to a previous
purchase are quoted in Appendix of the Unit Report
All officials and employees of the State Board of Corrections should be
advised of Code Sections 402003 and 409902 regarding motor vehicles
These Code Sections are quoted in Appendix140
STATE BOARD OF CORRECTIONS
Members of the State Board of Corrections on June 30 1964 were
Mr Richard W Watkins Chairman
Mr J Cliff Kennedy ViceChairman
Mr John B Stanley Secretary
Mr C 0 Nixon Member
Mr L J Norris Sr Member
Jackson Georgia
Reidsville Georgia
Louisville Georgia
Covington Georgia
Thomson Georgia
Mr Fred Hallford served as Director of the Department of Corrections
from June 111963 to October 31963 Mr Robert H Burson was elected as
Director by the Board effective November 1 1963 succeeding Mr Hallford
Public Employees Blanket Bond was on file and presented for examination
written by the American Casualty Company No 422992 dated February 28
1962 under insuring agreement No 4 covering Robert H Burson as Director
for 2500000 J B Hatchett as Assistant Director for 1000000 M H
Doyle as Assistant Director of Finance and Purchasing for 2500000 R P
Balkcom Jr as Warden of Georgia State Prison for 2500000 Nestor Quian
for 2500000 as Construction Superintendent and C Edwin Hall as Investi
gator for 2500000 All other employees and officials are bonded for
1000000 with the exception of Board Members who are specifically ex
cluded
It was noted in the course of this and previous examinations at Reidsville
State Prison that cash recepts from all sources together with petty cash
were being kept together and that numerous cash payments were being made
It is recommended that all cash be kept separate by fund petty cash in
mates deposits stores etc in order that cash can be verified by fund at any
time and that large amounts of cash not be held undeposited
Also all payments should be made by check if possible and show from
which fund made
Examiner was advised that inmates being released were paid in cash for
funds they had on deposit because they sometimes had difficulty in getting
checks cashed This being the case if released inmates desired cash the check
issued them could be cashed from the funds held in cash at the prison
Financial books and records of the Board of Corrections for the current
year are well kept All known recepts for the period under review have been
accounted for and expenditures were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Board of Correc
tions for the cooperation and assistance given the State Auditors office during
this examination and throughout the year141
DEPARTMENT OF DEFENSE142
DEPARTMENT OF DEFENSE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 62500000 54500000
Budget Balancing Adjustment 11431955 34719017
Revenues Retained
Grants from U S Government 37994097 31453624
Donations 1479837
Earnings Recoveries 48256 248315
Transfers Other Spending Units41 948 78 3738971
Total Income Receipts107779430 118661822
NONINCOME
Private Trust Funds 888912 597353
CASH BALANCES JULY 1st
Budget Funds State Defense Corps 297591 297591
Budget Funds 300 519 20 308 553 62
Total139017853 150412128
PAYMENTS
EXPENSE
Personal Services 44418929 40895172
Travel 2887618 3755188
Supplies Materials 2015079 3207697
Communication 1855410 1866398
Heat Light Power Water 682193 729625
Publications Printing 176084 200891
Repairs 309026 252061
Rents 446531 338444
Insurance 1952710 3117018
Indemnities 2800
Pensions Benefits 3653296 3275739
Equipment 2677331 701166
Miscellaneous 285240 212167
Grants to Civil Divisions 42343525 37995555
Total Expense Payments103702972 96549921
OUTLAYS
Lands Buildings
Contracts 289590 229153 43
Equipment 21963775
NONCOST
Private Trust Funds 886354 597353
CASH BALANCES JUNE 30th
Budget Funds State Defense Corps 2 97591 2 975 91
Budget Funds 11875013 30051920
Private Trust Funds 2558
Total139017853 150412128
State Defense Corps Account inactive143
DEPARTMENT OF DEFENSE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
AVAILABLE CASH
Budget Funds
Military Division 9302864
Civil Defense Division 1401099
Georgia Military Institute 494212
Office of Emergency Planning 676838 11875013
Private Trust and Agency Funds
Georgia Military Institute
U S Income Tax 9700
State of Ga Income Tax 50
Office of Emergency Planning
EmployeesHealth Insurance 2558 12308
Accounts Receivable
Civil DefenseDue from U S Government 369799
122 571 20
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
1037191
RESERVES
For Armory Contracts to Mature Schedule
For Armory Construction Unspecified Armories
For Civil Defense
State Emergency Fund 157734
Federal 843940
For Georgia Military Institute
For Office of Emergency Planning
For Private Trust and Agency Funds
Georgia Military Institute3
Office of Emergency Planning
SURPLUS
For Operations
9750
2558
81 894 74
8 513 36
10 016 74
4 942 12
6 512 68
123 08 112 002 72
196 57
122 571 20144
DEPARTMENT OF DEFENSE
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Depart
ment of Defense combining the Military Agency and the Civil Defense
Agency as created under provisions of Act of the General Assembly approved
February 2 1955 This Department was previously reported as the Depart
ment of Public Defense and prior to the year ended June 30 1957 activities of
the Military Division and the Civil Defense Division were shown separately
FINANCIAL CONDITION
The Department of Defense ended the fiscal year on June 30 1964 with a
surplus of 19657 available for operations subject to budget approvals after
providing the necessary reserve of 1037191 to cover outstanding accounts
payable and reserving 9040810 for construction of new armories throughout
the State 1001674 for Civil Defense funds 494212 for Georgia Military
Institute 651268 for Office of Emergency Planning and 12308 for Private
Trust and Agency Funds held on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of all divisions of the Department of
Defense in the fiscal year ended June 30 1964 was 62500000 To meet ex
penditures approved on budget 11431955 was transferred from the States
Emergency Fund under provisions of State law making total allotment of
State funds for the fiscal year 73931955
In addition to the 73931955 funds provided as the current years appro
priation the Department of Defense received 48256 from sale of used ve
hicles and 37994097 from the U S Government for Civil Defense making
111974308 total receipts for the fiscal year
From the 111974308 received 4194878 was transferred to other units
of the State Government leaving net income of 107779430
The 107779430 net income and the 30051920 cash balance at the be
ginning of the period made a total of 137831350 available with which to
meet expenditures approved on budget for the fiscal year
103702972 of the available funds was expended for current expenses of
operating the Department 22253365 was paid for equipment and construc
tion of armories and 11875013 remained on hand June 30 1964 the end of
the fiscal year145
DEPARTMENT OF DEFENSE
Operating costs the past year include payments of 17507852 for National
Guard Unit allowances and 24835673 Grants to Cities and Counties from
Federal funds for Civil Defense equipment
Federal Civil Defense Funds from which Grants to Cities and Counties
were made were handled by the State Treasurer as Custodian and payments
were made on authorizations signed by the State Adjutant General
comparison of operating costs
Expenditures for the operating costs of the Department of Defense for the
past three years are compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964
Office and Administration State
Armories Ga Mil Inst and Office
of Emergency Planning 81077337
Natl Guard Organizations 17507852
Constr of ArmoriesBldgs 289590
State Active Duty Serv 22458 85
Grants to CitiesCounties 24835673
1963
568 234 65
195 410 10
229153 43
17 309 01
184 54545
1982
508 125 09
195 210 12
272 529 62
28 431 28
389184 13
1 259 563 37 SI 194 652 64 1 393 480 24
BY OBJECT
EXPENSE
Personal Services 44418929
Travel Expense 2887618
Supplies 2015079
Communications 1855410
Heat Light Power Water 682193
Printing Publicity 1 760 84
Repairs 309026
Rents 446531
Insurance and B onding 1952710
Equipment 2677331
Natl Guard Units 17507852
Pensions 3653296
Indemnities
Grants to Cities and Counties for
Equipment 24835673
Miscellaneous 285240
Total Expense Payments1037029 72
40895172 398 784 08
37 551 88 41 463 79
32 076 97 20 915 74
18 663 98 17 661 89
7 296 25 6 630 23
2 008 91 893 40
2 520 61 3 717 92
3 384 44 2 734 90
3117018 2 438 63
7 011 66 10 430 80
195 410 10 195 210 12
32 757 39 28 808 92
2800 11998
184 545 45 389184 13
2121 67 1 956 09
965 499 21 1 120 950 62146
DEPARTMENT OF DEFENSE
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
OUTLAY
Equipment 21963775
Armory Construction 289590 22915343 27252962
Total Cost Payments125956337 119465264 139348024
Number of Employees on Payroll
June 30 84 83 78
SERVICE CONTRACT DIVISION
On pages 27 through 31 of the unit report are reported as a memorandum
account only the operations of the Service Contract Division to which the
U S Government contributed 30652498 and the Department of Defense
6200000
AUTOMOBILES USED BY THE DEPARTMENT OF DEFENSE
The Department of Defense does not own any automobiles However
U S Governmentowned cars are used by the Military Division of the De
partment and repairs and upkeep of these cars paid for by the Department of
Defense
The Civil Defense Division of the Department of Defense owns the follow
ing vehicles The unit or individual assignment of each vehicle is indicated
LIST OF VEHICLES CIVIL DEFENSE DIVISION
5 Trucks Chevrolet Panel 1963 Model C1405 V8 Engine
Mfgs ID No 3C145A131384Louis F Hightower Thomaston
Assigned to Area Director
3C145A131403R E Harper Tifton
Assigned to Area Director
3C145A131851Herbert A Peavy Tennille
Assigned to Area Director
3C145A131326W Lewis Brown Cartersville
Assigned to Area Director
3C145A131659D P Dawson Jesup
Assigned to Area Director147
DEPARTMENT OF DEFENSE
1 Internationatl Scout Truck 4 x 2Assigned to State Civil Defense
Hq Atlanta SC80 Chassis 93771
1 Internatl Scout Truck 4 x 4Murray Keene GainesvilleAssigned to
Area Director FC92954A
lTruck Commo 2398LocationAssigned to CD Hq Shop Serial
P500130 Dual
lRescue Vehicle Truck Ford F700 M1954Serial F71Z4816856
Assigned to Fire Dept Forest Park
1 Truck Ford 1960 6 cyl Ranch Wagon Mtr 0A69V 14390Assigned
to Mrs Audrey C Starke Asst Womens Defense Act Coordinator
Savannah Ga
1 Volkswagen 1961 639284 Manf Model 231 KombiBodyAs
signed to State Hq
1 Volkswagen 1961 Manf639284 KombiBodyAssigned to Maint
Shop
1 Truck Communications 2398 and 1 Rescue Vehicle Truck Ford
F700 purchased with 50 matching Federal Funds
BUILDING PROGRAM
A building program for constructing new armories was begun during the
year ended June 30 1954 and on page 11 of the unit report will be found a
schedule of payments that have been made from beginning of contracts
through June 30 1964
When the building program was first begun no local aid was furnished and
the State paid all of the cost above the threefourths provided by the Federal
Government
GENERAL
Bond of Adjutant General Hearn is written by the Fidelity and Casualty
Company of New York F95315 dated January 12 1959 for 1000000
Earl Bodron Service Contract Officer is bonded for 1000000 with the
United States Fidelity and Guaranty Company Bond 231910759555
dated April 8 1955 covering faithful performance of duties
Mrs Daisy B Sills Accountant for the Department of Defense is not
under bond148
DEPARTMENT OF DEFENSE
Unit Commanders of the Georgia National Guard and the Air National
Guard are bonded for 200000 each for faithful performance of duties under
schedule bond 622573 Seaboard Surety Company effective for the period
beginning June 1 1963 and in the period ended June 30 1963 premium was
paid for a period of four years
Executive Order under date of July 1 1963 relative to the Emergency
Resources Planning Committee is quoted in the unit report
As of June 1964 the Office of Emergency Planning was set apart as a
separate unit of the Department of Defense and is reported as such
After the close of the period ended June 30 1964 this operation was fur
ther implemented by issuance of Executive Order under date of July 24 1964
and this Executive Order is quoted also in the unit report
In the period under review 5 panel trucks were purchased by the Civil
Defense Division of the Department of Defense and were assigned to various
Area Directors for use which involved travel under official orders in the dis
charge of their duties However expense reports submitted for reimbursement
for subsistence while in such travel status did not in all cases include beginning
and ending mileage and there were cases of discrepancies between ending
mileage reported and the beginning mileage indicated on the subsequent ex
pense report submitted Explanation or justification for travel performed in
such instances was not submitted or made a part of the appropriate expense
report
This was brought to the attention of the Administrative Officer and his
letter pertaining to this is quoted in the unit report
Information regarding the use of the five panel trucks as to whether or not
they were acquired as passenger carrying vehicles which is prohibited by law
was furnished to the Department of Audits in letter dated November 41964
from Jack L Grantham Deputy Director
All officials and employees should be advised of the following Sections of
the Code of the State of Georgia regarding motor vehicles
402003 Officials to furnish own automobiles mileage All officers
officials or employees of the State and of the various departments
institutions boards bureaus and agencies of the State required to
travel by automobile in the performance of their official duties shall
themselves furnish out of their own personal funds such automobiles
as may be necessary for their official use 149
DEPARTMENT OF DEFENSE
409902 Penalty for violating Chapter 4020 Any person or persons
violating any provision of Chapter 4020 relating to purchase of auto
mobiles with State funds and use of automobiles by State officers or
employees shall be guilty of a misdemeanor and shall be removed
from office
In the fiscal year ended June 30 1964 71733 was paid to the Dempsey
Hotel Macon Georgia 5135 to Yates Flower Shop and 12500 to Donald
Toland Orchestra a total of 89368 for cost of Cadet Graduation Dinner
Dance As a unit of the State Department of Defense the Georgia Military
Institute cannot legally make expenditures for entertainment and the above
listed payments totaling 89368 should be refunded to the account from
which payments were made
There was paid also in the year 1700 to General Specialties for two beauty
sashes for Miss GMI which is an improper expenditure of State funds and
jl should be refunded
Included in expenditures for the fiscal year ended June 30 1964 is a pay
ment of 1500 for 250 Christmas cards voucher 439 dated December 30
1963 Requisition for purchases is signed by Gene L Hodges Purchase of
Christmas cards or personal greeting cards is an improper expenditure of State
funds and the amount of 1500 should be refunded to the account from which
payment was made
Officials of the Department of Defense have advised the State Department
of Audits that assessments are collected from cadets attending the Georgia
Military Institute to cover costs of graduation dances beauty contests greet
ing cards etc but have been deposited in the Departments General Fund
Account without showing source or purpose for which collected In the future
cadet funds for items of a personal nature such as dances beauty contests
etc will be handled as Agency fund and not commingled with State funds

i
Books and records of the Department of Defense were found in good con
dition all receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher However Purchase Orders sub
mitted through the Supervisor of Purchases were not attached to the paid
vouchers of the Georgia Military Institute
Appreciation is expressed to the officials and staff of the units of the De
partment of Defense for the cooperation and assistance given the office of the
State Auditor during this examination and throughout the year151
DEPARTMENT OF
EDUCATION152
DEPARTMENT OF EDUCATION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 20947747000
Budget Balancing Adjustment 52205912
Revenues Retained
Grants from U S Government
Vocational Education 2 794 047 06
Lunch and Milk Programs 549612899
Veterans Training Program 414300
National Defense Program 2542 799 60
Rural Library Extension 212 626 00
Science Youth Activities 306395
Graduate Fellowships io 200 00
Civil Defense Adult Educ 999618
Donations 5638000
Earnings Educational Services 122937629
Transfers Other Spending Units 5 038 468 94
Total Income Receipts 21627570301
NONINCOME
Private Trust Funds 4103205
CASH BALANCE JULY 1st
Budget Funds 1072014786
1963
188 100 000 00
8 092 976 82
1 948 086 94
4 781 010 79
12 829 61
993 232 17
177 556 00
1 500 00
12 600 00
85 000 00
18 894 43
955 525 73
5 098 370 07
200 080 842 42
28 849 56
10 335 430 30
22703688292 21044512228DEPARTMENT OF EDUCATION
153
PAYMENTS 1964
EXPENSE
Personal Services 2 627 824 97
Travel 25334108
Supplies Materials 10159538
Communication 123 509 60
Heat Light Power Water 2148435
Publications Printing 8704958
Repairs 2058801
Rents 7053751
Insurance 6929707
Benefits Pensions 20170871
Grants to Civil Divisions 205326530 93
Equipment 15721283
Miscellaneous 738126 76
Total Expense Payments 209 798806 78
OUTLAY
Building Improvements
Personal Services 250000
Supplies Materials Other Costs 82108
Contracts 71328611
Equipment Text and Library Books 578068183
NONCOST
Private Trust Funds 4103205
CASH BALANCE JUNE 30th
Budget Funds 1069975507
227 036 882 92
1963
2 502 005 77
254 313 57
98 727 88
117 919 13
14 299 84
117175 81
18 602 35
192 374 41
5 227 39
199 313 71
190150 547 79
129 714 08
517 467 27
194 317 689 00
419 51
24 067 36
5 353 948 99
28 849 56
10 720 147
210 445 122 28154
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
AVAILABLE CASH
Budget Funds
In Banks
State Funds
Administration 130 754 43
Inst and Instr Material 36726602
Vocational Funds 23587506
Lunchroom and Milk Program 256618
Surplus Commodity Div 709222
Surplus Property Div 25851699
Scholarships for Prospective Teachers 4 797 21
Tuition Grants 19727
Special Funds 6150980
Federal Funds
Vocational Funds 1458 060 84
Veterans Training Program 14593788
Lunchroom and Milk Funds 1 002 66113
National Defense Funds 800 396 62
In State Treasury
General School Funds 338553807
Capital Outlay Funds 283858535
Trust Funds
In BanksFor Social Security
106857518
3 407 056 47
6 224 123 42
1069975507
17 382 80
10 717137 87
ACCOUNTS RECEIVABLE
Due from U S Government
Administration 7 500 00
Vocational 144655295
National Defense 100624606
2 460 299 01
13 177 436 iDEPARTMENT OF EDUCATION
155
2 958 095 15
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES
CASH LIABILITIES
Accts Payable and Pur Orders Outstanding
Administration 20146693
Instruction and Instructional Material 1 552708 44
Vocational 404684626
Veterans Related Training 8700
School Lunch Division 1006 986 31
Surplus Commodity Division 61409
Surplus Property Division 285528
School Administration 1184358
National Defense and Testing Programs 1878452 22
Tuition Grants 509334 870695345
RESERVES
Special Commitments
Capital OutlaySch Systs and Insts 2 838585 35
Operating Funds for Institutions 6000 00
Operating Funds for Voc Rehab 45000 00
Gen Adm Funds for Area Trade Schools 7 000 00
Special Funds 6150980
Contracts to Mature
Administration 2052 23
Instruction and Instructional Material 4050 93
Veterans Training 3000000
Surplus Commodity Division 908 80
School Administration 41638096
Program Colleges and Universities 130 999 69
Tuition Grants 1751176
Federal FundsUnearned Income
Administration 51095
Instruction and Instructional Material 45514311
Veterans Related Training 14585088
School Lunch Division 24100
Surplus Commodity 416948
Surplus Property Division 255 661 71
National Defense and Testing Program 26 726 77
Program CollegesUniversities 479721
Private Trust and Agency Funds
Social Security
SURPLUS
For Operations
601904 37
893 10111
17 382 80
00
13177436 88156
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fiscal year
ended June 30 1964 are reported herein covering the following Divisions and
Funds
Grants to Institutions and School Systems
AdministrationState Department
Instruction and Instructional Material
Vocational Education
Veterans Training Division
Lunchroom and Milk Program
National Defense Fund
Surplus Commodity Division
Surplus Property Division
Scholarship for Prospective Teachers
Tuition Grants
Special Funds
Cerebral Palsy Fund
Conferences and Workshops
Science Youth Activities
National Teachers Examinations
Georgia Volunteer Teachers Scholarships
Graduate Fellowship Program
Civil DefenseAdult Education
Governors Honor Program
Separate reports have been filed covering institutions and divisions oper
rated by the Department of Education as follows
North Georgia Trade and Vocational SchoolClarkesville
South Georgia Trade and Vocational SchoolAmericus
Academy for the Blind
School for the Deaf
Vocational Rehabilitation Division including
Georgia Rehabilitation Center at Warm Springs
FINANCIAL CONDITION
The Department of Education ended the fiscal year on June 30 1964 with
no operating surplus after providing reserves of 870695345 for liquidation
of accounts payable and purchase orders outstanding 295809515 for special
commitments including capital outlay allotments undrawn 60190437 for157
DEPARTMENT OF EDUCATION
contracts to mature and 89310111 for Federal funds on hand and unearned
income Private Trust Funds Social Security held by the Department on
June 30 1964 amounted to 1738280
Total undrawn appropriation funds in the State Treasury on June 30
1964 were 622412342 of which 338553807 was for current operations
and 283858535 for capital outlay allotments These amounts are gross
credit balances before taking into consideration provisions for liquidation of
outstanding encumbrances
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of all of the units of the Department
of Education in the fiscal year ended June 30 1964 was 18912747000
which was decreased to 18860541088 by budget adjustments
Appropriation for capital outlay for the year ended June 30 1964 was
2035000000
In addition to the income from appropriations the Department received
1107300478 in grants from the U S Government 79889353 from the
State School Building Authority 5638000 from gifts and 43048276 from
earnings and other income making total receipts for the year 22131417195
From the 22131417195 funds received 503846894 was transferred to
and from various units as listed below leaving 21627570301 net income
available to the Department of Education
To Institutions
Academy for the Blind 448100 96
School for the Deaf 77731826
North Ga Trade and Voc School 83156786
South Ga Trade and Voc School 813 954 44
Vocational Rehabilitation Unit
For Case Benefits 191148800
For Ga Rehabilitation Center Warm Springs 55410 00
University Branches
State Personnel Board
For Merit System Administration 9429 22
State Employees Health Ins Fund 48 387 76
2 870 941 52
1 966 898 00
169 759 06
57 816 98
5 065 415 56158
DEPARTMENT OF EDUCATION
From Units of the Department of Family and
Children Services
Administrative Fund 1894378
Training School for Boys 28893 1923271
Unit of the Dept of Public Health
Milledgeville State Hospital
Battey State Hospital
Gracewood State School and Hospital 771391
Net Transfers to Other State Units 5 038 468 94
The 21627570301 net income together with 1072014786 cash bal
ance at the beginning of the fiscal year made total funds available
22699585087
From the 22699585087 funds available 447227585 was expended for
administration and supervision 20532653093 for Grants to County and
City School Systems including lunchroom or milk funds to private schools
577712916 for library and textbooks and 72015986 for buildings and
improvements and 1069975507 remained on hand June 30 1964 the end
of the fiscal year
Of this remaining cash balance plus 246029901 accounts receivable
870695345 is reserved for liquidation of accounts payable and purchase
orders outstanding 295809515 for special commitments and 149500548
for other restricted purposes leaving no surplus to carry over to the next
fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the past three
fiscal years are compared in the statement followingDEPARTMENT OF EDUCATION
159
YEAR ENDED JUNE 30
1964 1963 1962
200386474 1 832 420 00 2121 706 42
6 394 499 15 6 012 306 68 6 216 395 72
581 919 96 583 789 78 547 794 53
15 989 52 29 530 64 35 76315
139 010 75 144 911 57 122 983 81
89 653 96 89 571 66 86 028 18
299 770 67 287 446 70 308 504 28 668 00
518 679 37 295 252 84 266 655 30
115 878 73 107 374 66
109 095 03 77 693 44 53 919 78
701 202 99 85 27910 68 776 00
BY ACTIVITY
Administration
Instruc and Instruc Mat
Vocational Educ
VeteransonJob Training
Lunchroom Program
Surplus Commodities
Surplus Property
Scholarships
For Teachers
For Prospective Teachers
Tuition Grants
Special Funds
TV StationsRentals to State
School Bldg Auth and
Contracts
1096956487 954557707 982785917
Grants to Civil Divisions
City and Cy School Systems 205 326 530 93 190150 54779 181 06211715
BY OBJECT
Personal Services 2
Travel Expense
Supplies Materials
Communication
Heat Lights Water
Printing and Publicity
Repairs
Rents
RentsSpecial Rental
Insurance Bonding
Pensions Retirement
PensionsSocial Security
Equipmen t
Miscellaneous
216 296 095 80 199 696 124 86 190 889 976 32
2 627 824 97 2 502 005 77 2 380 591 23
253 341 08 254 313 57 245 285 36
101 595 38 98 727 88 92 463 88
123 509 60 117 91913 114 369 24
21 484 35 14 299 84 10 465 00
87 049 58 117 175 81 96 574 60
20 588 01 18 602 35 12 023 68
70 537 51 130 508 96 61 865 45 5 227 39 148 125 97 51187 74 66 032 34
68 776 00
69 297 07 3 727 40
145189 77 141 397 84
56 518 94 42 831 16
157 212 83 129 714 08 517 467 27 91 108 71
738 126 76 384168 56

447227585 4 167141 21 3 749 815 00
160
DEPARTMENT OF EDUCATION
BY OBJECT Contd
1964
YEAR ENDED JUNE 30
1963
1962
OUTLAY
Buildings Improvements 71660719 2448687 49294979
Equipment 578068183 535394899 558509438
10 969 564 87 9 545 577 07 S 9 827 859 17
Grants to Civil Divisions
City and Cy School Systems 205326 530 93 190150547 79 18106211715
Number of Employees on Payroll
Administrative
Instruc and Instruc Material
Vocational Educ
VeteransonJob Training
Lun chroom Division
Surplus Commodity
Surplus Property
Special Funds
216 296 095 80 199 696 124 86 190 889 976 32
L 219 208 206
L 100 95 97
71 68 66
1 3 5
23 22 24
12 13 12
47 45 42
3 4 4
476
458
456
GENERAL
In the fiscal year ended June 30 1964 payments totaling 340600 were
made to the law firm of Arent Fox Kintner Plotkin and Kahn of Washing
ton D C for services rendered in obtaining licenses and in other matters
coming before the Federal Communications Commission in regard to various
television stations operated by the State Department of Education
On advice from the office of the States Attorney General the payments to
Arent Fox Kintner Plotkin and Kahn in the fiscal year ended June 30 1964
were classified as consultants fee and classification of payments made to this
firm in previous years changed from attorneys fee to consultants fee
See Comments in report of examination for year ended June 30 1962 and
also in prior years reports in regard to account against Johnson County Board
of Education for overpayments to that school system in the fiscal year ended
June 30 1956 No change was made in the status of that account during the
period under review1G1
DEPARTMENT OF EDUCATION
Membership of the State Board of Education is as follows
First District
Second District
Third District
Fourth District
Fifth District
Sixth District
Seventh District
Eighth District
Ninth District
Tenth District
J Brant ley Johnson
Statesboro Georgia
Robert Byrd Wright
Moultrie Georgia
Thomas Nesbitt
Cordele Georgia
James S Peters Chairman
Manchester Georgia
David F Rice
Atlanta Georgia
McGrath Keen
Dublin Georgia
Henry A Stewart Jr ViceChairman
Cedartown Georgia
Lonnie E Sweat
Blackshear Georgia
Cliff C Kimser Jr
Cornelia Georgia
Zack Daniel
Lavonia Georgia
Claude L Purcell is bonded as State Superintendent of Schools in the
amount of 1000000 as required by law with the Columbia Casualty Com
pany Bond No SB228528 dated January 14 1958
All employees of the State Department of Education are bonded for
10000000 each under Public Employees Blanket Bond No 449121 written
by the American Casualty Company dated January 31 1963 but covering
period beginning January 1 1963 for a threeyear period
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher162
DEPARTMENT OF EDUCATION
Excellent records are kept of all financial transactions of the Department
of Education
Appreciation is expressed to the members of the Board of Education the
State Superintendent of Schools the Superintendent Emeritus and the offi
cials and staff of the Department for the cooperation and assistance given the
State Auditors office during this examination and throughout the year163
DEPARTMENT OF
EDUCATION
Division of Vocational
Rehabilitation164
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Grants from U S Government668680551 533662188
Donations 1500000
Earnings from Services 15052000
Transfers Other Spending Units 1917078 29 1 906 891 93
Total Income Receipts876940380 724351381
NONINCOME
Private Trust Funds 3783799 2589136
CASH BALANCE JULY 1st
Budget Funds 909 16500 80542973
9 716 406 79 8 074 834 90
PAYMENTS
EXPENSE
Personal Services1 992 86718
Travel 20431490
Supplies Materials 8207219
Communications 81 333 73
Printing Publications 869947
Repairs 1514915
Rents 11225770
Insurance 834 33
Indemnities 485 00
Pensions Benefits452307167
Equipment 22595855
Miscellaneous 7538 98
Total Expense Payments7 254582 85
OUTLAY
Buildings Improvements
Personal Services 3832511
Supplies Materials 1264702
Insurance 175 00
Contracts 102069447
Equipment 115488
NONCOST
Private Trust Funds 37837 99
CASH BALANCE JUNE 30th
Budget Funds 135098947
1 699 630 76
218 793 10
56 716 33
69 621 14
8440 62
10007 23
99 412 64
1357 26
3 909 189 69
140 364 08
4 514 85
6 218 047 70
60 300 90
83 51
850 227 56
11 118 87
25 891 36
909 165 00
3 716 406 79 8 074 834 90165
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash in Banks and in Transit
Budget Funds
State Funds 22192362
Federal Funds
RegularIn State Treasury 889 818 31
OASI 22190999 111172830
Georgia Rehabilitation Center
17 337 55 1 350 989 47
Private Trust and Agency Funds
U S Income Tax 1610
Georgia Income Tax 168
1778
Accounts Receivable
Dept of Education on Approved Budgets 4500000
U S Government and Other Agencies 69 246 99
1350 971 69
114246 99
1 465 218 68
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
110515331
RESERVES
For Contracts to Mature 7365444
For Federal Funds on Hand
Regular 6451872
OASI 22190999 28642871
For Private Trust an d Agency Funds 1778 360 065 37
SURPLUS
For Operations
00
1 465 218 68166
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
SUMMARY
FINANCIAL CONDITION
The Vocational Rehabilitation Division of the State Department of Edu
cation ended the fiscal year on June 30 1964 with no surplus after providing
the necessary reserve of 110515331 for liquidation of outstanding accounts
payable and reserving 7365444 for contracts to mature 28642871 for
Federal Funds and 1778 for Private Trust and Agency Funds
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation Funds to the Vocational Rehabilitation
Division by the Department of Education in the year ended June 30 1964
was 196689800
Federal Funds received by the Vocational Rehabilitation Division in the
year ended June 30 1964 amounted to 668680551 Of this amount
509691554 was received through the State Treasury 103069376 was
received directly from the U S Government and 55919621 was received
through the State Department of Public Health for Hospital Construction
Other funds received were 15000000 from the Board of Corrections as
Agent for the State Penal Authority 1500000 donation from Association
for Retarded Children and 52000 Insurance claim
Total Income Receipts in the fiscal year ended June 30 1964 amounted to
881922351
From the 881922351 received 459166 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration 3664775 to the State Employees Health Insurance Fund and
858030 net to the University of Georgia leaving net income of
876940380
The 876940380 net income and the 90916500 cash balance at the
beginning of the fiscal year made a total of 967856880 available with which
to meet expenditures approved on budget for the fiscal year ended June 30
1964
288306735 of the available funds was expended in the fiscal year for
current operating expenses 437151550 was expended for Case Service
Benefits and 107299648 was expended for Capital Outlay leaving a balance
of 135098947 on hand at June 30 1964 the end of the fiscal year167
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Vocational Rehabilitation
Division for the past three years are compared in the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services199286718 169963076 148330047
Travel Expense 20431490 21879310 15349859
Supplies Materials 8207219 5671633 3817246
Communications 8133373 6962114 4988065
Printing and Publicity 869947 844062 509570
Repairs and Alterations 1514915 1000723 816401
Rents 11225770 9941264 8670436
Insurance Bonding 83433 135726 1650
PensionsEmployeesRet 10578522 10949655 8466714
Social Security 4577095 3777013 2790830
Case ServiceBenefits437151550 376192301 335898423
Indemnities 48500
Equipment 22595855 14036408 5285441
Miscellaneous 753898 451485 875081
Total Expense Payments7 25458285
OUTLAY
New Buildings Improvements and
Equipment 107299648
8 327579 33
Number of Employees on Payroll
June 30 418 330 302
S 218 047 70 5 357 997 63
921 730 84
7139 778 54 5 357 997 63

GENERAL
All employees of the Vocational Rehabilitation Division of the Depart
ment of Education are bonded for 10000000 each under Public Employees
Blanket Bond 449121 written by the American Casualty Company dated
January 1 1963
Prior to the year ended June 30 1962 activities of the Vocational Rehabil
itation Division were shown in audit report of the State Department of Ed
ucation168
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
All receipts disclosed by examination have been accounted for and expend
itures 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 Vocational Reha
bilitation Division and the State Department of Education for the cooperation
and assistance given the State Auditors office during this examination and
throughout the year1G9
DEPARTMENT OF
EDUCATION
School for the Deaf
Cave Spring170
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 76490715 96713764
Revenues Retained
Earnings Educational Services 3689957 3264319
Total Income Receipts 80180672 99978083
NONINCOME
Private Trust Funds 1127111 985685
CASH BALANCES JULY 1st
Budget Funds 674743 3254994
Private Trust Funds 87459 58728
820 699 85 1 042 774 90
PAYMENTS
EXPENSE
Personal Services 50481181 49610730
Travel 331923 254039
Supplies Materials 12401555 10888614
Communication 402618 387149
Heat Light Power Water 1456353 1527237
Publications Printing 680 9581
Repairs 295512 523191
Rents 000 19390
Insurance 000 31411
Indemnities 279752 000
Pensions Benefits 4457105 4233587
Equipment 2267620 1298997
Miscellaneous 127252 80195
Total Expense Payments 72501551 68864121
OUTLAYS
Lands Buildings
Personal Services 603400 870725
Supplies Materials 000 24496
Contracts 4418648 32650100
Equipment 000 148892
NONCOST
Private Trust Funds 1078593 956954
CASH BALANCES JUNE 30th
Budget Funds 3331816 674743
Private Trust Funds 135977 87459
820 699 85 1 042 774 90171
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds 3331816
Private Trust and Agency Funds 1208309 4540125
Undrawn Allotments Held by Dept of Education
Operations 400000
Capital Outlay 35000000 35400000
399 401 25
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Employees RetirementEmployer Contr
Social SecurityEmployer Contr
State Employees Health InsEmployer Contr
RESERVES
For Purchase Orders Outstanding
For School Lunch and Milk Program
For Undrawn Capital Outlay
For Private Trust and Agency Funds
U S Income Tax
Georgia Income Tax
Employees Retirement
Social Security
State Employees Health Ins
Group Insurance
Credit Union
SURPLUS
For Operations
2480 96
4368 64
803 45
7 653 05
27 338 85
2 326 26
350 000 00
3 936 57
796 81
1 621 30
4 368 64
718 86
303 91
337 00
12 083 09 391 748 20
00
399 401 25172
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 Vocational Rehabilitation Division ended the fiscal year on June
30 1964 with no surplus after providing reserves of 765305 for liquidation of
Accounts Payable and reserving 2733885 for purchase orders outstanding
232626 for School Lunch and Milk Program 35000000 for undrawn Cap
ital Outlay allotment and 1208309 for Private Trust and Agency Funds
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the School by the Department of Education in the year
ended June 30 1964 was 77731826 of which 71697680 was for Opera
tions 5022048 Capital Outlay Funds and 1012098 Federal Lunchroom
and Milk Program Funds
In addition to allotment of 77731826 by the Department of Education
the School received 3689957 from earnings making total income receipts
81421783
From the 81421783 received 256815 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration and
984296 to the State Employees Health Insurance Fund leaving 80180672
net income available to the School
The 80180672 net income and the 674743 cash balance on hand at the
beginning of the fiscal year made a total of 80855415 funds available
72501551 of the available funds was expended in the fiscal year for
budget approved items of expense 5022048 was paid for permanent im
provements and 3331816 remained on hand June 30 1964 the end of the
fiscal year173
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 50481181 49610730 45812593
TravelExpense 331923 254039 2 09425
Supplies Materials 12401555 1088864 13069442
Communication 402618 387149 373330
Heat Lights Power Water 1456353 1527237 1412794
Printing Publicity 680 958 91966
Hpnair 295512 523191 950213
Repairs m 9Q m 22
Lnce Bonding gj qfi
Pensions 4457105 4233587 3632113
Indemnities 279752
Equipment 2267620 1298997 4462087
Miscellaneous 1252 JDL 951 OCT 0B
Total Expense Payments 72501551 68864121 70188957
OUTLAY
Buildings improvements 5022048 J33694213 JSW
Total Cost Payments 77523599 102558334 71196443
Number of Employees on Payroll
11 108 100
June 30 ldi
Average Enrollment of Deaf Children
in School for Year Ended June 30
452
442
442
nnual Student Per Capita Cost 1 604 02 111 11 1 558 01 762 31 1 587 99
2279
1 71513 2 320 32 1 610 78
174
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
GENERAL
It is the policy of the State Department of Education to pay the Director
of the School for the Deaf a salary as approved by the Merit System and also
full family maintenance In the fiscal year ended June 30 1964 the main
tenance allowance paid to the Director Fred L Sparks Jr was as follows
Meals 94500
Rents 66000
Laundry 144 00
174900
Onehalf Salary of Maid 1 26600
301500
Employees of the State Department of Education are bonded under a
10000000 Public Employees Blanket Bond effective January 1 1963 This
bond written by the American Casualty Company 449121 dated January
31 1963
Books and records of the School are maintained in the Department of
Education Vocational Rehabilitation Division and were found in good condi
tion All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the School for the
Deaf and the Department of Education for their cooperation with the office of
the State Auditor and the representatives from this office175
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon176
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 44091400
Revenues Retained
Earnings Educational Services 1109300
Total Income Receipts 45200700
NONINCOME
Public Trust Funds
Interest on Investments 61700
Private Trust Funds 494974
CASH BALANCES JULY 1st
Budget Funds 4 214 66
Public Trust Funds 192112
Private Trust Funds 56807
464 277 59
1963
381 296 98
2111615
402 413 13
578 00
4 910 88
23 418 76
1 349 12
325 28
432 995 17
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
177
PAYMENTS 196
EXPENSE
Personal Services 29183589
Travel 260920
Supplies Materials 5795721
Communication 293348
Heat Light Power Water 2622963
Publications Printing 51640
Repairs 8 2la 87
Rents 85592
Insurance 1500
Indemnities m 00
Pensions Benefits 2547474
Equipment i53408
Miscellaneous 0iu10
Total Expense Payments 43686057
OUTLAYS
Lands Improvements
Supplies Materials 00
Contracts a0
NONCOST
Public Trust Funds
Expense 600
Private Trust Funds 489266
CASH BALANCES JUNE 30th
Budget Funds 1936109
Public Trust Funds 253212
Private Trust Funds 62515
46427759
1963
i 289 667 61
2 549 63
59 756 08
2 33712
25 063 80
1 613 84
2 453 30
157 73
269 43
24 447 63
5 429 20
3 400 32
417 145 69
3217
4 439 37
600
4 668 09
4 214 66
192112
568 07
432 99517
178
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash in Banks and in Transit
Budget Funds
General Fund 1936109
Private Trust and Agency Funds 6 699 93
Public Trust Funds
Budget Funds Held by Department
of Education
Investments
Public Trust Funds
U S Savings BondsSeries H
State School Bldg Auth Bonds
26 061 02
2 532 12 28 593 14
12 500 00
3 000 00
2 000 00
15 500 00
46 093 14
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableCurrent
Purchase Orders Outstanding
Employees RetirementEmployer
Contr
Social SecuiityEmployer Contr
State Employees Health Ins
Employer Contr
RESERVES
For Public Trust Funds
For Lunchroom and Milk Program
For Private Trust and Agency Funds
U S Income Tax 223000
Georgia Income Tax 492 04
Employees Retirement 94400
Social Security 240874
State Employees Health Ins 463 72
Group Insurance 16143
SURPLUS
For Operations
15 82586
1 436 08
2 408 74
441 87 S 20 112 55
18 032 12
1 248 54
6 699 93
25 980 59
000
46 093 14179
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under control of the State Depart
ment of Education Vocational Rehabilitation Division ended the fiscal year
on June 30 1964 with no surplus for operations after providing reserve ot
20 112 55 for outstanding accounts payable and purchase orders outstanding
1 248 54 for Lunchroom and Milk Program 1803212 for public trust funds
held on this date and 669993 for Private Trust and Agency Funds
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the Academy by the Department of Education in the year
ended June 30 1964 was 44810096 of which 44447415 was from regular
appropriation funds and 362681 Federal Lunchroom Program and Milk
Program funds
In addition to the allotment of 44810096 by the Department of Educa
tion the Academy received 1109300 from earnings making total income
receipts for the year 45919396
From the 45919396 received 718696 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration and
State Employees Health Insurance Fund leaving 45200700 net income
available to the Academy
The 452 007 00 net income and the 421466 cash balance on hand at the
beginning ofthe fiscal year made a total of 45622166 funds available
436 860 57 of the available funds was expended in the fiscal year for
budget approved items of expense and 1936109 remained on hand June 30
1964 the end of the fiscal year180
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the following
statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 29183589 28966761 27054270
Travel Expense 260920 254963 235734
Supplies Materials 5795721 5975608 5901966
Communication 293348 233712 217551
Heat Lights Power Water 2622963 2506380 2220904
Printing Publicity 51640 161384 115479
Repairs 821087 245330 625091
Rents 85592 15773 73791
Insurance Bonding 1500 26943 25614
Pensions 2547474 2444763 2100302
Equipment 1953408 542920 1543778
Indemnities 16800
Miscellaneous 52015 340032 360850
43686057 417 14569 40475330
OUTLAY
Land Buildings Improvements
Equipment 443937 117250
43686057 42158506 40592580
Number of Employees on Payrolls
June 30 74 58 65
Average Enrollment of Blind Pupils in
Academy 186 200 198
Annual Student Per Capita Cost
Expense 234870 208573 204370
Outlay 2220 592
2 348 70 2 107 93 2 049 62
PUBLIC TRUST FUNDS
In the Pupils Trust Fund a fund established many years ago for the bene
fit of blind children at the Academy there were investments of 1550000 in
U S Savings and State School Building Authority bonds and 253212 in
the Public Trust Fund bank account on June 30 1964 making the corpus of
the fund on this date 1803212181
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
GENERAL
It is the policy of the State Department of Education to pay the Director
of the Academy for the Blind a salary as approved by the Merit System of
Personnel Administration and also full family maintenance In the fiscal
year ended June 30 1964 the maintenance allowance paid to Director W Lee
Jones was as follows
Meals114750
Rent 66000
Laundry 14400
195150
Onehalf Salary of Maid 96000
291150
Employees of the State Department of Education are covered by a
10000000 Public Employees Blanket Bond effective January 1 1963 This
bond written by the American Casualty Company their number 449121
dated January 31 1963
Books and records of the Academy for the Blind are maintained in the
Department of Education Vocational Rehabilitation Division and were
found in good condition
All receipts disclosed by examination have been accounted for and expendi
tures 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
Blind and Department of Education for their cooperation with the office of
the State Auditor and its representatives183
DEPARTMENT OF
EDUCATION
North Georgia
Trade and
Vocational School
Clarkesville
184
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 82537604 85457607
Revenues Retained
Earnings Educational Services 12763313 16068796
Total Income Receipts 95300917 101526403
NONINCOME
Private Trust Funds 859593 833456
CASH BALANCE JULY 1st
Budget Funds 12584314 10279505
1 087 448 24 1 126 393 64
PAYMENTS
EXPENSE
Personal Services 41509684
Travel 712852
Supplies Materials 13488088
Communication 3 119 92
Heat Light Water Power 2751483
Publications Printing 75539
Repairs 497127
Rents 49800
Insurance 4833
Indemnities 112 50
Pensions Benefits 3533729
Equipment 12967502
Miscellaneous 1856 95
Total Expense Payments 76099574
OUTLAY
Lands Improvements
Personal Services 3 870 50
Supplies Materials 1185433
Printing 000
Contracts 28810109
Equipment 879652
NONCOST
Private Trust Funds 859593
CASH BALANCE JUNE 30th
Budget Funds 523413
41359170
6 986 97
123 619 21
3 368 36
20 922 86
352 50
4 925 31
596 61
607 35
35 228 88
45 529 63
1 528 23
657 257 61
30 084 90
12 346 93
13104
291 409 69
985 77
8 334 56
125 843 14
1 087 448 24 1 126 393 64185
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds J 23413
Private Trust and Agency Funds 34S99 872312
Accounts Receivable
Dept of Education on Approved Budget 4000 00
U S Govt and Other Agencies 3329076 3729076
Undrawn Capital Outlay Allotment
Held by Dept of Education V0b8
48 08202
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableCurrent 24 922 76
Social SecurityEmployer Contr 348871 284114
RESERVES
For Purchase Orders Outstanding 1379713
For Unearned Income 21
For Undrawn Capital Outlay Allotment 2 06814
For Private Trust and Agency Funds
Social Security 3o in m iw
For Milk Fund Check in Transit 78 19 67055
SURPLUS qq
For Operations
48 C8202186
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
1964 with no surplus after providing the necessary reserve of 2841147 for
liquidation of outstanding accounts payable and Social Security and reserving
1379713 for purchase orders outstanding 2151 for unearned income
206814 for undrawn Capital Outlay Allotment 348899 for Private Trust
and Agency Funds held on this date and 29478 for Milk Funds in transit on
this date
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation Funds to the School by the Department
of Education in the year ended June 30 1964 was 52649238 In addition 1o
this allotment the Department of Education transferred to the School
24571305 for Capital Outlay 304401 for Lunchroom and Milk Program
and 5631842 for VocationalNDEA Funds
Income from tuition rents sales and other sources amounted to
12763313 and 339500 transfer was received from the South Georgia
Trade and Vocational School which with funds received from the Department
of Education made total receipts for the period 96259599
From the 96259599 received 156797 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration and 801885 to the State Employees Health Insurance Fund leaving
net income of 95300917 available to the school
The 95300917 net income and the 12584314 cash balance on hand at
the beginning of the fiscal year made total funds available 107885231 with
which to meet expenditures approved on Budget for the fiscal year
76099574 of the available funds was expended in the fiscal year for
current expense of operating the school 31252244 was paid for Buildings
Improvements and new Equipment and 523413 remained on hand June 30
1964 the end of the fiscal year187
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 30
EXPENSE J964 1963 1962
Personal Services 41509684 41359170 38817201
Travel Expense 712852 698697 606500
Supplies Materials 13488088 12361921 11822996
Communication 311992 336836 351428
Heat Lights Water 2751483 2092286 1827723
Printing Publicity 75539 35250 118497
Repairs 497127 492531 524903
Rents 49800 59661 49000
insurance Bonding 4833 60735 46524
Pensions
To Retirement System 2366143 2447103 2339100
For Social Security 1167586 1075785 954822
Indemnities 11250
Equipment 12967502 4552963 11620002
Miscellaneous L85695 162888 187990
Total Expense Payments 76099574 65725761 69266686
OUTLAY
New Buildings Improvements and
Equipment 31262244 33495833 20056063
Total Cost Payments107361818 99221594 89322749
Number of Employees on Payroll
JuneSO 72 82 77
Average Number of Students 422 479 465
AExpnsetUdentPerCaPitaC0St L 80331 137215 S 148961
IZZ m 43131
254412 207144 192092188
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
GENERAL
The State School Superintendent acts as Disbursing Officer for the North
Georgia Trade and Vocational School and is bonded in the amount of
1000000 Detail of this bond is reflected in report covering examination of
the State Department of Education
All employees of the State Department of Education are bonded for
10000000 each under Public Employees Blanket Bond 449121 written by
the American Casualty Company dated January 1 1963
All receipts disclosed by examination have been accounted for and expend
itures 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 year189
DEPARTMENT OF
EDUCATION
South Georgia
Trade and
Vocational School
Americus190
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 80336201 62197295
Revenues Retained
Earnings Educational Services 14501913 11916060
Total Income Receipts 94838114 74113355
NONINCOME
Private Trust Funds 571237 543987
CASH BALANCE JULY 1st
Budget Funds 7291233 21632876
1 027 005 84 962 902 18
PAYMENTS
EXPENSE
Personal Services 31351218
Travel 691845
Supplies Materials 11706989
Communication 2 52308
Heat Light Power Water 5129531
Publications Printing 288750
Repairs 170134
Rents 17120
Insurance 29470
Indemnities 168 50
Pensions Benefits 2638069
Equipment 11893996
Miscellaneous 767741
Total Expense Payments 64954021
OUTLAY
Lands Buildings
Personal Services 568276
Supplies Materials 16726
Contracts 34934804
Equipment 5130 81
NONCOST
Private Trust Funds 571237
CASH BALANCE JUNE 30th
Budget Funds 1142439
306 383 93
7 357 56
107 382 85
2 390 48
33191 36
21300
1 696 92
178 08
362 90
25 652 68
141116 83
4 881 83
630 808 42
24 345 04
2 541 04
223 913 20
2 942 28
5 439 87
72 912 33
1027005 84 96290218191
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds 1142439
Private Trust and Agency Funds
Social Security 252427 1394866
Accounts Receivable
Dept of Educ on Approved Budget 300000
U S Govt and Other Agencies 2236341 2536341
Undrawn Capital Outlay Allotment
Held by Dept of Education 1336412
52 67619
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Current 1539251
Social SecurityEmployer Contr 252398 1791649
RESERVES
For Unearned Income 415517
For Undrawn Capital Outlay Allotment 13 36412
For Private Trust and Agency Funds
Social Security 252427
For Purchase Orders Outstanding 1442223
ForVoc NDEA Funds in Transit 29391 3475970
SURPLUS
For Operations
52 67619192
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 301964
with no surplus after providing the necessary reserve of 1791649 for liquida
tion of accounts payable and Social Security and reserving 415517 for
unearned income 1336412 for undrawn capital outlay allotment 252427
for Private Trust and Agency Funds held on this date 29391 for NDEA
unds in transit and 1442223 for purchase orders outstanding
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the Department
of Education in the year ended June 30 1964 was 42549248 In addition to
this allotment the Department of Education transferred to the school
34363465 for capital outlay 4368366 vocationalNDEA funds and
114365 for Milk Program Income from tuition sales and other sources in
the year amounted to 14501913 which with funds received from the De
partment of Education made total receipts for the year 95897357
From the 95897357 received 126096 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration 593647 to the State Employees Health Insurance Fund and
339500 to North Georgia Trade Vocational School leaving net income
of 94838114 available to the school
The 94838114 net income and the 7291233 cash balance at the be
ginning of the fiscal year made a total of 102129347 available with which
to meet expenditures approved on budget for the fiscal year ended June 30
1964
64954021 of the available funds was expended in the year for the current
expense of operating the school 36032887 was paid for land buildings
improvements and new equipment and 1142439 remained on hand June 30
1964 the end of the fiscal year193
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 30
EXPENSE 1964
Personal Services 31351218
Travel Expense 691845
Supplies Materials 11706989
Communication 252308
Heat Lights Power 5129531
Printing Publicity 288750
Repairs 170134
Rents 17120
Insurance Bonding 29470
Indemnities 168 50
Pensions
Employees Retirement 1802413
Social Security 835656
Equipment 11893996
Miscellaneous 7 677 41
Total Expense Equipment 649 540 21
OUTLAY
Lands Buildings Improvements
Equipment 36032887
Number of Employees on Payroll
June 30 65
Average Enrollment 548
Annual Student Per Capita Cost
Expense 118528
Outlay 65754
1963
306 383 93
7 357 56
107 382 85
2 390 48
33191 36
213 00
1 696 92
178 08
362 90
17 926 03
7 726 65
141116 83
4 881 83
253 741 56
66
419
1 505 51
605 59
1962
303 780 45
8 338 68
116 230 36
2 308 62
24 094 70
11200
1 671 60
3400
284 87
17 800 26
7163 82
123 02319
5 617 43
63080842 61045998
238 064 48
100986908 88454998 84852446
65
539
1 132 02
441 68
1 842 82
2 111 10
1 573 70194
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
GENERAL
The State Superintendent of Schools acts as disbursing officer for the South
Georgia Trade and Vocational School and is bonded for 1000000 State
School Superintendents bond is more fully described in audit report covering
examination of the State Department of Education
All employees of the State Department of Education are bonded for
10000000 each under Public Employees Blanket Bond 449121 written by
the American Casualty Company dated January 1 1963
Books and records of the South Georgia Trade and Vocational School were
found in good condition All receipts disclosedby 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 South Georgia
Trade and Vocational School and the Department of Education for the coop
eration and assistance given the State Auditors office during this examination
and throughout the year195
EMPLOYEES RETIREMENT SYSTEM196
EMPLOYEES RETIREMENT SYSTEM
RECEIPTS 1964
INCOME
Transfers Other Spending Units 2 968 36
Transfers Public Trust Funds 16422512
Revenues Retained
Earnings 10578204
Total Income Receipts 267 038 80
1963
2 614 57
105 008 97
69 860 86
172 255 26
NONINCOME
Public Trust Funds
Contributions from
Employees231133415 278808586
Employers 635645401 552868052
Income from Investments289538083 266926460
Transfers to Budget Fund16422512 105 008 97
Private Trust Funds2510758475 2091367013
CASH BALANCES JULY 1st
BudgetFunds 615312 181804
Public Trust Funds 1035901 10567527
Private Trust Funds 107239270 93680315
37 850166 01 33 007 607 78
From Audit Report by Osborn Clary Co Certified Public AccountantsEMPLOYEES RETIREMENT SYSTEM
197
PAYMENTS 1964 1963
EXPENSE
Personal Services 15139047 12790983
Travel 1169085 1430921
Supplies 552263 272970
Communication 607874 416918
Publications Printing 93638 22560
Repairs 83338 42132
Rents 2020810 1109982
Insurance 18500 84054
Pensions Benefits 1106097 989116
Miscellaneous 64342 3000
Total Expense Payments 20854994 17162636
OUTLAY
Equipment 1312590 496398
NONCOST
Public Trust Funds
Investments 873027560 813407554
Pensions Benefits 260087220 284026273
Expense of Trust 339428 200000
Private Trust Funds2468551111 2077808058
CASH BALANCES JUNE 30th
Budget Funds 3920984 615312
Public Trust Funds 7476080 1035901
Private Trust Funds 149446634 107239270
37 850166 01 33 007 607 78198
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
BALANCE SHEET
JUNE 30 1964
ASSETS
Current Assets
Cash on Deposit
Investments
117 276 03
7188131272
71 998 588 75
LIABILITIES
Current Liabilities
Annuity Savings Fund2284502020
Due to the State Employees Assurance Department
Insurance Premiums 1 06909801
Withheld from Employees Salaries
Federal Income Tax 182196
State Income Tax 53587
Hospitalization Insurance 1813 51 4171 34
Earnest Money on Loan Commitments 9809600
24 016 385 55
Fund Liabilities
Annuity Reserve Fund 254887509
Pension Reserve Fund 29 534 39
Pension Accumulation Fund 45 338 583 88
Administrative Expense Fund 3920984
Undistributed Agency Payment
Fourth Quarterly Report 2600000
71 998 588 75
Note
Among the Systems receivables all of which are omitted from this cash
basis balance sheet is 1 782 88 of past due interest
The Systems actuarial valuation as of June 30 1964 reflected an unfunded
accrued liability of 18 306 59400 including prior service in addition to the
fund liabilities199
EMPLOYEES RETIREMENT SYSTEM TRUSTEE
SOCIAL SECURITY TRUST FUND
BALANCE SHEET
JUNE 30 1964
ASSETS
Current Assets
Cash on Deposit
149265283
LIABILITIES
Current Liabilities
Social Security Contributions
Due to Social Security Administrator 35967155
Total Current Liabilities 35967155
Deposits by Local Governments 64753824
Contribution Income Fund 33062429
Contingent Fund Balance 15481875
149265283200
EMPLOYEES RETIREMENT SYSTEM
STATE EMPLOYEES ASSURANCE DEPARTMENT
BALANCE SHEET
JUNE 30 1964
ASSETS
Current Assets
Cash on Deposit 86595
Investments 250000000
Due from Employees Retirement System of Georgia
Survivors Benefit Fund Insurance Premiums 106909801
3 569 963 96
LIABILITIES
Fund Liability
Reserve for Policyholders Obligations
356996396
3 569963 96201
EMPLOYEES RETIREMENT SYSTEM
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
August 28 1964
Honorable E B Davis
State Auditor
State of Georgia
Atlanta Georgia
Sir
We have made an audit of the accounting records of the Employees Re
tirement System of Georgia Benefit Fund and Expense Fund for the year
ended June 30 1964 and submit herewith our report
The law creating the Employees Retirement System of Georgia was
enacted by the General Assembly of the State of Georgia during the 1949
Session
The Board of Trustees consisting of seven members serves without com
pensation however the members are reimbursed for expenses incurred while
on business of the System The members at June 30 1964 were as follows
Honorable E B Davis Ex Officio State Auditor
Honorable James L Bentley Ex Officio State Insurance Commissioner
Honorable Edwin L Swain St Ex Officio Director State Merit System
Honorable P T McCutchen St Attorney
Honorable Ben T Huiet Commissioner of Labor
Honorable Paul E Manners Vice President First National Bank of
Atlanta
Honorable William M Williams Treasurer State Highway Department
The officers elected by the Board were as follows
Honorable E B Davis Chairman
Honorable P T McCutchen St Vice Chairman
Honorable W Frank DeLamar Secretary and Treasurer
Our examination consisted of verification of the assets and liabilities at
June 30 1964 and receipts and payments for the year then ended
The financial position of the System at June 30 1964 is presented in the
balance sheet202
EMPLOYEES RETIREMENT SYSTEM
ASSETS
Cash on deposit 11727603 was reconciled with the balances certified to
us by the depositories
Investments 7188131272 were composed of stocks bonds and mort
gage loans
Verification of securities consisted of an inspection of trust receipts stock
certificates and bonds Mortgage loans were verified by inspection of loan
documents and reconciliation with statements of agents servicing the loans
The System had past due interest due on or prior to June 30 1964 of
178288 composed of 118601 on thirty mortgages and 59687 on five
savings and loan share balances Of the past due mortgage interest 111284
on twentyeight mortgages was received prior to completion of this examina
tion while the remaining two mortgages having past due interest of 7317
are involved in foreclosure proceedings All past due interest on savings and
loan shares was received during early July 1964
LIABILITIES
Annuity savings fund 2284502020 represents the accumulated contri
butions and interest of active members at June 30 1964
Due to the State Employees Assurance Department 106909801
represents insurance premiums and interest thereon through June 30 1964
which had not been remitted
By an act of the General Assembly of the State of Georgia during its 1963
Session the State Employees Assurance Department was created and all
monies and investments held by the Employees Retirement System of
Georgia in its Survivors Benefit Fund became vested in the new department
The Employees Retirement System of Georgia has contracted for the State
Employees Assurance Department to provide group life insurance yearly
renewable termnonparticipating policies covering certain employees of the
State of Georgia and certain members of the General Assembly of the State of
Georgia This group life insurance is provided in lieu of the Survivors Benefits
as provided under provisions of Section 17 Employees Retirement System
Amounts withheld from employees salaries 417134 represent federal
income tax 182196 state income tax 53587 and hospitalization insur
ance deductions 181351203
EMPLOYEES RETIREMENT SYSTEM
Earnest money on loan commitments totals 9809600 Of this amount
500000 is refundable when the loans are executed 1809600 is a deposit
being held for the 14th and 15th annual mortgage payments of the Sylvester
Worth County Industrial Development Corporation and 7500000 of the
C L Chandler loan is being withheld pending rentals reaching a specified
level
Annuity reserve fund 254887509 represents the accumulated contri
butions and interest allocated thereon of retired members as reduced by an
nuities paid
Pension reserve fund 2953439 consists of transfers from pension
accumulation for members without prior service less benefits paid therefrom
The pension reserve for members with prior service is held in and paid from
the pension accumulation fund
Pension accumulation fund 4533858388 represents accumulated em
ployer contributions and net earnings on investments etc as reduced by op
erating expense allowances and pensions paid
Administrative expense fund 3920984 represents the excess of expense
allowances over actual expenditures through June 30 1964
Undistributed agency payments 2600000 represent receipts from an
agency which is paying contributions monthly and reporting quarterly In
addition to the fund liabilities the Systems actuarial valuation as of June 30
1964 reflects an unfunded accrued liability of 1830659400 including prior
service which is being funded over a twentyseven year period under present
conditions
RECEIPTS AND PAYMENTS
A comparative statement of receipts and payments for the years ended
June 30 1964 and June 30 1963 is presented in Exhibit C of the unit report
The net income for the year under review was 1121394387 as compared with
1086312245 for the preceding year A reconciliation of contributions and
other income is presented in Schedule 1 of the unit report Contributions by
departments are presented in Schedule 4 of the unit report
EXPENSE FUND
A comparative statement of receipts and payments for the years ended
June 30 1964 and June 30 1963 is presented in Exhibit D of the unit report
Payments amounting to 22167584 were verified by comparison with cash
book entries and inspection of vouchers and other supporting data204
EMPLOYEES RETIREMENT SYSTEM
An analysis of payments for personal services and travel expense is pre
sented in Schedule 6 Payments for expense by objective classification and
payments for outlay are presented in Schedules 7 and 8 respectively of the
unit report
GENERAL
The minutes of meetings held by the Board of Trustees during the current
year were reviewed and found to be in order
In our opinion the accompanying balance sheet and related statements
correctly present the financial position of the Employees Retirement System
of Georgia at June 30 1964 resulting from cash transactions and the results
of its operations for the year then ended in conformity with generally accepted
accounting principles applied on a basis consistent with that of the preceding
year
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants205
EMPLOYEES RETIREMENT SYSTEM
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
September 15 1964
Honorable E B Davis
State Auditor
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the accounting records of the Employees
Retirement System of GeorgiaTrustee Social Security Trust Fund for the
year ended June 30 1964 and submit herewith our report together with the
si atements
Employees Retirement System of Georgia is the State Agency designated
to administer the Enabling Act passed by the General Assembly in 1951 This
Act with subsequent amendments provides for extension on a voluntary basis
of Federal Social Security coverage to employees of political subdivisions of
the State Contributions for social security are received from each participat
ing unit The contributions are then combined and reported to the Social
Security Administrator
Our examination consisted of a verification of the asset and liability ac
counts at June 30 1964 and receipts and payments for the year then ended
The financial position of the Fund at June 30 1964 is presented in the
Balance Sheet
ASSETS
Cash on deposit 149265283 was verified by direct communication with
the depositories206
EMPLOYEES RETIREMENT SYSTEM
LIABILITIES
Social security contributions due the Social Security Administrator
35967155 represent the net of 35973718 which had not been reported
at June 30 1964 less contributions overpaid in the amount of 6563
Deposits by Local Governments 64753824 represent deposits by poli
tical subdivisions as security for the Fund in event of failure to fulfill their
obligations Deposits are not required of political subdivisions receiving State
funds for roads andor education and in the event of default these funds
shall be withheld until full restitution has been made to the Fund
Contribution income fund 33062429 represents accumulated income
received on monies invested and interest received on deposits
The contingent fund balance at June 30 1964 amounted to 15481875
In our opinion the accompanying balance sheet and related statements
present fairly the financial position of the Employees Retirement System of
GeorgiaTrustee Social Security Trust Fund at June 30 1964 and the e
sults of its operations for the year then ended in conformity with genera ly
accepted accounting principles applied on a basis consistent with that of l he
preceding year
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants207
EMPLOYEES RETIREMENT SYSTEM
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
August 27 1964
Honorable E B Davis
State Auditor
State of Georgia
Atlanta Georgia
Dear Sir
We have made an audit of the accounting records of the State Employees
Assurance Department for the year ended June 30 1964 and submit herewith
our report
The law creating the State Employees Assurance Department was en
acted by the General Assembly of the State of Georgia during the 1963
Session
The Board of Trustees consisting of five members serves without com
pensation however the members may be reimbursed for expenses incurred
while on business of the Department The members at June 30 1964 were as
follows
Honorable E B Davis Ex Offieio State Auditor
Honorable Ben T Huiet Ex Offieio Commissioner of Labor
Honorable Edwin L Swain Ex Offieio Director State Merit System
Honorable James L Bentlcy Ex Offieio Insurance Commissioner
Honorable P T McCutchen Attorney
The officers elected by the Board were as follows
Honorable E B Davis Chairman
Honorable Ben T Huiet Vice Chairman
Honorable Edwin L Swain Secretary
Honorable P T McCutchen Treasurer
Honorable W Frank DeLamar Assistant Treasurer
Our examination consisted of verification of the assets and liabilities at
June 30 1964 and receipts and payments for the year then ended
The financial position of the Department at June 30 1964 is presented in
the balance sheet208
EMPLOYEES RETIREMENT SYSTEM
ASSETS
Cash on deposit 86595 was reconciled with the balance certified to us by
the depository
Investments 250000000 were composed of bonds and notes details of
which are presented in Schedule 2 of the unit report
Due from Employees Retirement System of Georgia 106909801 re
presents the accumulated fund balance of the Survivors Benefit Fund in the
retirement system at October 1 1963 plus insurance premiums subsequent to
that date which had not been remitted Also included in this balance is a factor
for interest on the funds not transferred
LIABILITIES
Reserve for policyholders obligations 356996396 represents the unex
pended fund balance being held to pay death benefits under the group life
insurance yearly renewable termnonparticipating policies covering certain
employees of the State of Georgia and certain members of the General Assem
bly of the State of Georgia This group life insurance is provided in lieu of
Survivors Benefits as provided under provisions of Section 17 Employees
Retirement System Act
The reserve for policyholders obligations bears no necessary relationship
to reserves required to provide the guaranteed death benefits as actuarily
computed based on mortality and interest assumptions
RECEIPTS AND PAYMENTS
A statement of receipts and payments is presented as Exhibit B of the
unit report In addition to the cash income reflected in Exhibit B Schedule 1
of the unit report shows the premiums earned which had not been remitted at
June 30 1964
GENERAL
The minutes of meetings held by the Board of Trustees during the current
year were reviewed and found to be in order
In our opinion the accompanying balance sheet and related statements
fairly present the financial position of the State Employees Assurance De
partment at June 30 1964 resulting from cash transactions and the results of
its operations for the year then ended in conformity with generally accepted
accounting principles
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants209
EXECUTIVE DEPARTMENT
BUDGET BUREAU210
EXECUTIVE DEPARTMENT
BUDGET BUREAU
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 12500000 10000000
Budget Balancing Adjustment50 00000 33 450 80
TransfersOther Spending Units 2 220 50 6 91913
Total Income Receipts 7722050 5963007
NONINCOME
Private Trust Funds 32094 29736
CASH BALANCE JULY 1st
Budget Funds 148259 1914565
7902403 7907308
PAYMENTS
EXPENSE
Personal Services 6162304 3 5387404
Travel 412775 246886
Supplies Materials 120408 182549
Communication 165287 168563
Printing Publications 78675 113286
Repairs 69107 21320
Rents 83300 121182
Insurance 000 8750
Pensions Benefits 443465 379685
Equipment 000 1069583
Miscellaneous 37550 30105
Total Expense Payments 7572871 7729313
OUTLAY
Equipment 233455
NONCOST
Private Trust Funds 32094 29736
CASH BALANCE JUNE 30th
Budget Funds 63983 148259
7902403 7907308211
EXECUTIVE DEPARTMENT
BUDGET BUREAU
JOHN G MARTIN
Certified Public Accountant
Decatur Georgia
August 21 1964
Honorable Ernest B Davis
State Auditor
State Capitol
Atlanta Georgia
Sir
I have examined the balance sheet of the Budget Bureau Division of
Executive Department of the State of Georgia as of June 30 1964 and the
related statement of receipts and payments for the year then ended My
examination was made in accordance with generally accepted auditing stand
ards and accordingly included such tests of accounting records and such other
auditing procedures as I considered necessary under the circumstances
FINANCIAL CONDITION
The Budget Bureau Division of the Executive Department ended the
year June 30 1964 with a cash balance of 163983 which was reserved to pay
accounts payable of 63983 leaving no surplus at June 30 1964
OPERATIONS
The State appropriation for the fiscal year was 12500000 of which
15000000 was undrawn and lapsed as of June 30 1964 The 7500000 ap
proved on budget was supplemented by a transfer of 300000 from the
State Department of Revenue and 77950 was transferred to the State Per
sonnel Board for Merit System operations and Employees Health Insurance
which left a net income of 7722050
The net income of 7722050 and the cash balance at June 30 1963 of
148259 made a total of 7850309 available to meet expenditures
wm
m
212
EXECUTIVE DEPARTMENT
BUDGET BUREAU
Expenses for the year under review were 7572871 and payments for
equipment were 233455 which left a balance of 63983 at June 30 1964
In my opinion the accompanying balance sheet and statement of receipts
and payments present fairly the financial position of the Budget Bureau
Division of the Executive Department at June 30 1964 and the results of
its operations for the year then ended in conformity with generally accepted
accounting principles applied on a basis consistent with that of the preceding
year
I appreciate the cooperation and courtesies extended me by the personnel
of the Budget Bureau during my examination
Respectfully submitted
John G Martin
Certified Public Accountant213
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE214
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 31500000 25500000
Budget Balancing Adjustment 377326 2457387
Transfers Other Spending Units 3149 59 2 791 39
Total Income Receipts 31562367 27678248
NONINCOME
Private Trust Funds 118958451 10984215
CASH BALANCES JULY 1st
Budget Funds 1593179 1997261
Private Trust Funds 1142 84 70146
Total151999713 40589578
PAYMENTS
EXPENSE
Personal Services 17712648 16541230
Travel 1861334 1485064
Supplies Materials 1845342 1588028
Communication 3049354 2148224
Publications Printing 822728 78188
Repairs 275528 152873
Rents 345337 265882
Insurance 47047 58786
Equipment 1770663 861474
Miscellaneous 2813559 3531281
Pensions 1544066 1371300
Indemnities 25 00
Total Expense Payments 32090106 28082330
NONCOST
Private Trust Funds 746 731 94 110 283 53
CASH BALANCES JUNE 30th
Budget Funds 1065440 1593179
Private Trust Funds 44170973 114284
Total151999713 40589578215
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Funds
Private Trust or Agency Funds
Insurance Fund 44170973
U S Income Tax Fund 1000
Accounts Receivable
Insurance Fund
10 654 40
441 699 73 452 35413
11 702 61
464 056 74
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
RESERVES
Private Trust and Agency Funds
Insurance Funds
Funds Held by Insurance Fund
for Purchase of Insurance 44446859
For Interest Received by Ins
Fund on Time Deposits 894375 45341234
U S Income Tax Fund 1000
SURPLUS
For General Operations
4 397 63
453 402 34
6 256 77
464 056 74
Note There is also a contingent liability of 1157261 due former Governor
Herman E Talmadge under provisions of the Act of the General Assembly
approved March 12 1953216
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Executive
Department Governors Office for the fiscal year ended June 30 1964
FINANCIAL CONDITION
The Office of the Governor of the State of Georgia which has under its
control numerous activities ended the fiscal year on June 30 1964 with a
surplus of 625677 after providing reserves of 439763 for liquidation of
accounts payable and reserving 45340234 for Private Trust and Agency
Funds
Assets on June 30 1964 consisted of 45235413 cash in bank and State
Treasury and 1170261 due from various State Departments for insurance
premiums
In addition to the liabilities referred to in preceding paragraph of this
Summary there is shown as a contingent liability 1157261 due former
Governor Herman E Talmadge which has been carried on the Balance Sheet
for several years and commented on in previous audit reports
REVENUE COLLECTIONS
In the year ended June 30 1964 the Governors Office collected 2400 in
extradition and other fees which was transferred to the State Treasury in the
period under review
AVAILABLE INCOME AND OPERATION COSTS
State Appropriations and Allotments for the operation of the Executive
Department for the fiscal year ended June 30 1964 totaled 31877326 and
the several appropriations are detailed on Page 2 of the unit report
The current periods appropriation of 31877326 less 314959 trans
ferred to the State Personnel Board left net income in the amount of
31562367 The 31562367 net income plus balance of 1593179 at July 1
1963 made 33155546 to be accounted for217
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
In the fiscal year ended June 30 1964 32090106 was expended for ex
pense of operating the Office of the Governor of the State of Georgia leaving a
balance of 1065440 in Budget Funds at June 30 1964 the end of the year
Mr D Douglas Barnard was appointed Executive Secretary on January
16 1963 Mr Barnard is bonded for 1000000 with the Fidelity and Deposit
Company of Maryland Bond No 5582449 effective from January 16 1963
Mr Charles F Swint is bonded as Bookkeeper in the Executive Depart
ment for 10000 with the Maryland Casualty Company Bond Number
92581567 premium paid from February 1 1964 to February 1 1965
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and the staff of the Executive
Department for the cooperation and assistance given the State Auditors
office during this examination and throughout the year219
EXECUTIVE DEPARTMENT
GOVERNORS EMERGENCY FUND220
EXECUTIVE DEPARTMENT
GOVERNORS EMERGENCY FUND
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 200000000
Budget Balancing Adjustment 110932517
Transfers Other Spending Units 000
Total Income Receipts 89067483
NONINCOME
Private Trust Funds 000
CASH BALANCES JULY 1st
Budget Funds 000
Private Trust Funds 000
Total 89067483
PAYMENTS
EXPENSE
Personal Services o 00
Total Expense Payments o 00
NONCOST
Private Trust Funds 000
CASH BALANCES JUNE 30th
Budget Funds 89067483
Private Trust Funds 0 00
Total 890 674 83
1963
000
000
000
000
000
000
000
000
000
000
000
000
000
000
The Governors Emergency Fund was activated July 1 1963221
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
BENEFITS AND
ADMINISTRATIVE FUNDS222
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 2280000000 22
Budget Balancing Adjustment 10643480 1
Revenues Retained
Grants from U S Government 8000690854 77
County Participation 352846213 3
Transfers Other Spending Units 6657626
Total Income Receipts 10616235961 100
NONINCOME
Private Trust Funds 3016330
CASH BALANCES JULY 1st
Budget Funds 894803123 8
Private Trust Funds 157239
Total 11514212653 109
1963
035 000 00
851 520 38
346 035 86
457 573 99
58 82914
928 260 33
27 926 92
265 912 04
1 432 91
223 532 20
PAYMENTS
EXPENSE
Personal Services 1170 510 86
Travel 77 069 82
Supplies Materials 3232533
Communication 119 434 95
Publications Printing 68414 00
Repairs 35 203 28
Rents 68 30617
Insurance 395 00
Pensions Retirement Systems 9668655
Grants to Counties 553619193
E quipment 54 501 25
Miscellaneous 2407283
Benefits 9845134422
Total Expense Payments 105 734 456 23
NONCOST
Private Trust Funds 2954376
CASH BALANCES JUNE 30th
Budget Funds 937593461
Private Trust Funds 2191 93
Total 11514212653
983 973 33
64 C40 60
30 08513
105 724 04
53131 23
9 16212
69 496 08
15 006 68
81 717 38
4 989 28416
34 977 37
11 722 28
93 797 820 74
100 246 141 14
27 787 44
8 948 031 23
1 572 39
109 223 532 20223
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds
State Funds221700579
Federal Funds 715852715
County Funds 40167 937593461
Private Trust and Agency Funds 60 543 97 9436 47858
Accounts Receivable
State Funds
Norene M Milburn and Recipients
For Public Assistance Over
paymentsGlascock Cy
13 558 67
450 037 25
There is an additional 59 52500 due State for overpayment to recipients
of Public Assistance Benefits in two counties by reason of erroneous certifica
tions made by the County Directors as follows
Glascock County Mrs Norene M Milburn
Telfair CountyMrs Madie W Spurlin
22 973 00
3655200
59 525 00224
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET
JUNE 30 1964

LIABILITIES RESERVES
CURRENT LIABILITIES
Accts Payable and Encumbrances
State Office
Grants to Cy Depts for Adm
187 728 27
609 000 00
796 728 27
RESERVES
State Funds
For Public Assistance Benefits
Federal Funds
For Public Assistance704189587
Child Welfare 8640228
Day Care 2855602
Cuban Refugee Relief 1 60794
Repatriated Citizens Relief 65 04
County Funds
For Public Assistance
Private Trust or Agency Funds
For Doubtful Accounts Receivable
1 420 277 52
7158 52715
401 67
60 543 97
13 558 67
653 308 98
9 450 037 25225
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY
INTRODUCTION
The within report covers an examination of the Benefits and Administra
tive Funds of the Department of Family and Children Services for the fiscal
year ended June 30 1964 The State Institutions coming under the control of
the Department are reported under separate cover The name of this Depart
ment was changed from the Department of Public Welfare to the Department
of Family and Children Services by Act of the General Assembly approved
March 22 1963
FINANCIAL CONDITION
The Department ended the fiscal year on June 30 1964 with no surplus
after providing reserves of 79672827 for accounts payable and encum
brances 857920634 for unallotted State Federal and County funds held on
this date 1355867 for doubtful accounts receivable and 6054397 for
Private Trust and Agency Funds
Federal funds for benefit payments and administrative expenses are ad
vanced to the State for deposit in special bank accounts and are subject to
withdrawal only when expenditures are made chargeable to the activity for
which the funds have been allotted Unexpended Federal funds are reported
as unallotted funds on deposit with the State
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for payment of benefits in the year ended June 30
1964 was 1940000000 The amount provided with which to meet expendi
tures approved on budget was 1937488845 and the remaining 2511155
was lapsed to the States General Fund as provided by law
Appropriation for the administrative expense of the State Office was
100000000 This amount was decreased to 95137219 by budget balanc
ing adjustments and the remaining 4862781 was lapsed to the States
General Fund under provisions of State law
Appropriation for Administrative Grants to Counties for the fiscal year
ended June 30 1964 was 240000000 This amount was decreased to
236730456 by budget balancing adjustments and the remaining 3269544
was lapsed to the States General Fund under provisions of State law226
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Receipts from the Federal Government for benefits and administration
amounted to 8000690854 and 352846213 was received from Counties for
participation in public assistance benefits and 547520 transfer from the
Department of Defense
Total receipts from the State the Federal Government and the Counties
in the year ended June 30 1964 amounted to 10623441107
From the funds received 5310768 was transferred to the State Person
nel Board for the pro rat a share of the cost of Merit System Administration
and Employees Health Insurance and 1894378 to the State Department of
Education leaving 10616235961 net income available for paying benefits
administrative expenses and Grants to County Welfare Departments in the
fiscal year
The 10616235961 net income together with the cash balance of
894803123 on hand at the beginning of the fiscal year made total funds
available in the period under review 11511039084
From the 11511039084 funds available 9845134422 benefits were
paid 553619193 Grants were made to County Welfare Departments for
Administration 174692008 used for administrative expense of the State
Office and 937593461 remained on hand June 30 1964 the end of the
fiscal year
Of this 937593461 remaining cash balance 221700579 was in State
funds and available for expenditure in the next fiscal period subject to budget
reapprovals after providing for liquidation of outstanding accounts payable
and encumbrances and 715892882 was the net amount of unallotted Fed
eral and County funds on deposit with the State
BENEFIT PAYMENTS
Benefit payments for the year were 9802564844 for public assistance
less 1000000 recovered from prior year benefits overpaid 42735140 for
child welfare benefits and 834438 for Cuban relief and Repatriated Citizens
relief making a total of 9845134422
Public assistance benefit payments of 9802564844 for the year ended
June 30 1964 are summarized as follows227
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
PUBLIC ASSISTANCE Old Age Blind STATE FUNDS 11194 653 67 449 904 01 3 008 300 57 3 742 240 51 COUNTY FUNDS 2 110 505 81 83 902 60 662 024 88 66419617 FEDERAL FUNDS 47 919121 43 1 663 149 96 12 880 296 55 13 647 352 28 TOTAL FUNDS 61 224 280 91 2 196 956 57
Dependent Children Disabled 16 550 622 00 18 053 788 96
Totals 18 395 098 76 3 520 629 46 76109 920 22 98 025 648 44
PERCENTAGES Old Age Blind Dependent Children Disabled 18 28 20 48 1818 20 73 3 45 3 82 400 3 59 78 27 75 70 77 82 77 64 100 00 100 00 100 00 100 00
18 77 3 59 77 64 100 00
On pages iiiv of the unit report is a summary of public assistance benefit
payments under the four categories Old Age Blind Dependent Children and
Disabled showing the amount and the number of individuals by months and
average allowances In this schedule the number of individuals and amounts
paid as benefits are the net numbers and amounts after deducting for checks
returned for cancellation
The number of recipients of Old Age Assistance Aid to the Blind Aid to
Dependent Children and Aid to the Disabled together with unit amount of
payments for the month of October 1963 as compiled by the Welfare De
partments Division of Research and Statistics are shown in statement in the
unit report
Child Welfare benefits for foster home care of children were paid by the
County Departments in the amount of 73372133 and of this amount the
State Department reimbursed the County Departments 2596788 from
Federal funds and 34089717 from State funds Psychiatric and Psycholog
ical Examinations and Treatments were paid by the County Departments in
the amount of 1346950 and of this amount the State Department reim
bursed the County Departments 673475 from Federal funds In addition
to these payments maternity home care payments of 5361500 were made
by the State Department from State funds and 13660 for return of runaway
children from Federal funds The Benefit payments are distributed as follows228
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
BENEFITS
STATE
FUNDS
FEDERAL COUNTY
FUNDS FUNDS
Foster Home Care
for Children 34089717 25 967 88 366 856 28
Maternity Care
Unwedded Mothers 53 615 00
Return of Runaway
Children
Psychiatric and
Psychol Exams
Less Paymts from
County Funds
State and Fed
Funds
136 60
6 73475
6 734 75
394 512 17 32 839 23 373 591 03
TOTAL
733 721 33
53 615 00
136 60
13 469 50
800 942 43
373 591 03
427 351 40
The total of 42735140 expended the past year for Child Welfare benefits
compares with 32379281 for the previous year and 25921283 two years
ago
Schedule on pages 16 through 18 of the unit report is a statement by Coun
ties of Public Assistance and Child Welfare benefits paid in the year ended
June 30 1964 and Grants to County Welfare Departments for salaries and
other administrative expenses
COMPARISON OF BENEFIT PAYMENTS
Benefits paid for the past three years are compared in the following state
ment
YEAR ENDED JUNE 30
PUBLIC ASSISTANCE 1964 1963 1962
Old Age61 224 280 91 5762939234 5331605075
Blind 219695657 205533579 217914200
Dependent Children1655062200 1726346400 1723492360
Disabled 1805378896 1651996910 1455287430
Total9802564844 9346816123 8728299065229
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30
CHILD WELFARE 1964 1963 1962
Foster Home Care of Children 36686505 27016497 21689198
Return of Runaway Children 136 60 32478 17085
Maternity Home Care of
Unmarried Mothers 5361500 5058156 4215000
Psychiatric and Psychological
Exams 673475 272150 00
Total 42735140 32379281 25921283
A comparison of Public Assistance Benefits paid in the month of June
1964 with payments for the same month in 1963 and 1962 is shown as follows
JUNE 1964
Old Age
Blind
Dependent Children
Disabled
JUNE 1963
Old Age
Blind
Dependent Children
Disabled
JUNE 1962
Old Age
Blind
Dependent Children
Disabled
Average
Number Net Allowance
of Amount Per
Individuals Paid Individual
91 639 5168 641 56 5640
3177 186 141 65 5859
63 106 1 404 180 00 2225
26 038 1 551 240 92 5958
183 960 8 310 20413 4517
91 751 503729974 5490
3074 180 952 13 5887
60 133 1 403 537 00 2334
25 390 1 478 885 74 5825
180 348 8 100 674 61 4492
92 618 4 563 930 92 4928
3208 167 449 00 5220
61 753 1 431 300 00 2318
24 395 1 252 488 00 5134
181 974 7 415167 92 4075
The number of individuals shown under Dependent Children includes
adults receiving assistance under program and figures shown for prior years
have been revised to include the adults230
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Since the beginning of the Program in 1937 117042485611 has been
paid in Public Assistance Benefits Old Age Assistance Aid to the Blind Aid
to Dependent Children and Aid to Disabled 309073048 for Crippled
Children Benefits in the form of medical and hospital care furnished
218612416 Child Welfare for foster home care and other expense of chil
dren 720329 Civilian War Assistance Benefits 1691974 Cuban relief
and 54921 Repatriated Citizens relief a grand total of 117572638299 and
these payments are tabulated by fiscal years as follows
Year Public Crippled Child Civilian Repatriated
Ended Assistance Children Welfare War Citizens and
June 30 Benefits Benefits Benefits Assist Cuban Relief
1938 3 240 577 72 22 292 01
1939 4 715 550 00 162 663 25
1940 3 455 784 50 165 053 04
1941 5 328 710 50 182 932 23
1942 7 473 435 00 213 886 07
1943 9 394 335 50 127 585 59 B 250 K
1944 10 363 311 50 148 421 49 435 50
1945 10 589 295 00 139 672 99 346 40
1946 11 262 813 93 167 92214 1 251 77
1947 16 413 752 00 233 932 43 4 919 62
1948 20 437 031 50 317 248 88
1949 27 212 894 00 366 295 77
1950 33 709 923 00 392 258 56 1141148
1951 39 738 089 50 450 566 03 39 428 29
1952 46 819 156 89 00 52 823 79
1953 52 868 662 30 74 090 95
1954 58 471 209 00 85 559 46
1955 62 247 685 98 85 470 50
1956 65 084 889 00 63 230 70
1957 71 717 209 41 91 309 51
1958 75 301 511 39 133 929 54
1959 83 403 545 00 170 831 04
1960 85 928 141 69 168 366 82
1961 86 480 541 48 199 315 04
1962 87 295 863 60 259 212 83 3 257 87
Less
Recovered 12 872 95
1963 93 468161 23 323 792 81 5 866 70
1964 98 025 648 44 427 351 40 8 344 38
Less
Recovered 10 000 00
1 170 424 856 11 3 090 730 48 2186124 16 7 203 29 17 468 95
Crippled Children Program reported under State Department of Public
Health since year ended June 30 1951231
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
ADMINISTRATIVE EXPENSE AND GRANTS TO COUNTIES
The cost of administering all operations of the Welfare Program by the
Department in the year ended June 30 1964 was 728311201 of which
174692008 was for State Office expense and 553619193 Grants to
County Welfare Departments
The cost of administrative operations of the State Office of the Depart
ment amounting to 174692008 consists of 126617682 expense incurred
in administering the Public Assistance Program 45691327 for Child Wel
fare Services 378084 for adoption services 23076 for General Relief
870438 cost of administering the State Institutions under the control of the
Department and 1111401 Emergency Welfare Services
Grants to Counties for administrative expenses amounting to
553619193 represent payments of 449961301 to County Departments
of Family and Children Services based upon their approved budgets for
salary and travel of the County Director and other staff members when en
gaged in the performance of welfare duties for which the State makes appro
priation plus 39355028 for Child Welfare Special Program representing
Federal participation in salaries and travel plus 23271142 representing
Federal 50 participation in other administrative expenses of the County
Welfare Departments disbursed to public assistance program and 41031722
paid as employers contributions to the Employees Retirement System for
member employees of the County Welfare Departments
By other administrative expense in which the Federal Government will
participate to the extent of 50 of such expenditures chargeable to old age
assistance aid to the blind aid to dependent children and aid to disabled is
meant those expenses in addition to salaries and travel that are necessary for
the effective and efficient operation of the County Departments These in
clude office supplies communication services equipment etc together with
certain expenditures in connection with the establishment and maintenance
of eligibility of applicants and recipients of Special Public Assistance
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Family and Children
Services and Grants to County Departments of Family and Children Services
for the past three years are compared in the following statement232
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30
BY ACTIVITY 1964
Public Assistance Program6 231 297 72
Child Welfare Service 90163172
Other Relief Programs 2478109
State Institutions 870438
Adoption Service 11669710
Totals728311201
1963
5 711 967 26
574 644 56
27 393 69
29 484 36
104 830 53
1962
5 341 220 93
430 337 66
24 260 38
20 023 91
96115 99
6 448 320 40 5 911 958 87
BY OBJECT
State Office
Personal Services117051086 98397333 87320478
Travel 7706982 6404060 4848114
Supplies 3232533 3008513 2963317
Communication 11943495 10572404 9195365
Printing Publicity 6841400 5313123 5771611
Repairs 3520328 916212 734379
Rents 6830617 6949608 6215545
Insurance Bonding 39500 1500668 16031
Indemnities 00 00 6525
Pensions Ret System 9668655 8171738 6775778
Equipment 5450129 3497737 6489014
Miscellaneous 2407283 1172228 1115962
Subtotals174692008 145903624 131452119
Grants to Cys For Administration 5 536191 93 4 989 28416 4 597 437 68
Totals728311201 644832040 591195887
BY FUNDS
State Funds299591271 281257769 262088439
FederalFunds428719930 363574271 329107448
Totals728311201 644832040 591195887
Number of Employees on Payroll
June 30 233 187 174233
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds handled by the Department in the year
ended June 30 1964 were 28963467 U S Income Taxes withheld from
salaries 68464672 contributions by employers and employees to the Em
ployees Retirement System 15053630 Social Security contributions
2132551 State Income Tax Withholdings and 3016330 State Employees
Health Insurance
From the 28963467 U S Income Tax withheld from salaries plus
2405230 on hand at the beginning of period 29171922 was remitted to
the Director of Internal Revenue leaving a balance of 2196775 at June 30
1964
The 68464672 contributions by employers and employees to the
Retirement System and 15053630 Social Security contributions together
with a balance of 2737101 on hand at the beginning of the fiscal period
made a total of 86255403 to be accounted for
Of this 86255403 to be accounted for 27033003 was remitted to the
Employees Retirement System for employees contributions 41334125 for
employers contributions 7412483 employees contributions to Social Se
curity and 7410735 employers contributions to Social Security leaving a
net balance of 3065057 on hand June 30 1964 due to Employees Retire
ment System
The Department also collected or withheld from salaries 2132551 for
State Income Tax in the year under review This together with a balance of
474379 on hand at the beginning of the fiscal period made a total of
2606930
Of this 2606930 to be accounted for 2033558 was remitted to the
Department of Revenue Income Tax Unit leaving a net balance of 573372
on hand June 30 1964 due to Department of Revenue
A balance of 303 was on hand for group insurance withholdings at July
1 1963 There were no withholdings or remittances made in the period under
review leaving a balance of 303 on hand at June 30 1964
The Department collected or withheld 3016330 for State Employees
Health Insurance This together with a balance of 156936 on hand at July
1 1963 made a total of 3173266 to be accounted for
Of the 3173266 to be accounted for 2954376 was remitted to the State
Employees Health Insurance Fund leaving a net balance of 218890 on
hand June 30 1964 due to Employees Health Insurance Fund234
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS
Code Section 401805 provides that the State Auditor shall audit all
accounts and make reports thereon and in which report the State Auditor
shall call special attention to any illegal improper or unnecessary expenditure
or failures to keep records and vouchers required by law and all inaccuracies
irregularities and shortages and shall file same for the use of the Press of the
State
GLASCOCK COUNTY
In compliance with provisions of the Code Section quoted overpayments
of Public Assistance Benefits in Glascock County made on erroneous and
fraudulent certifications by Mrs Norene M Milburn County Director
Glascock County Welfare Department were cited in the audit report for the
fiscal year ended June 30 1960 No evidence was found to show that the funds
or any part thereof involved in the overpayments were diverted to the person
al use of Mrs Milburn See Summary of Audit of the Department of Public
Welfare for the fiscal year ended June 30 1960 for complete report of findings
Audit and investigation of the records and affairs of the Glascock County
Welfare Department by members of the staff of the State Department of
Public Welfare revealed that overpayments of Public Assistance benefits had
been made aggregating 4198950 of which the Federal Governments por
tion was 12907220 and the States portion 1291730
Complying with demand made by the Federal Government 2907220
was refunded by the State Department of Public Welfare to the Federal Assist
ance Account on June 27 1960 thus resulting in the entire amount of
4198950 in overpayments in Glascock County being charged to State funds
The Director of the Glascock County Welfare Department was bonded
for 500000 and this amount was recovered in the fiscal year ended June 30
1960 from the Lumbermans Mutual Casualty Company when claim was
filed on bond The State recovered an additional 45783 by withholding salary
due Mrs Milburn reducing the 1901650 loss due to fraudulent certifications
to 1355867
The 1355867 referred to in preceding paragraph is carried on the
Balance Sheet of the Department of Family and Children Services on June 30
1963 as an account receivable due from Mrs Norene M Milburn and recip
ients of Public Assistance overpayments There is an additional amount of
2297300 shown as a footnote on the Balance Sheet This 2297300 repre
sents overpayments to recipients of Public Assistance benefits by reason of
erroneous certifications but in which no evidence of fraud was found235
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
TELFAIR COUNTY
Audit and investigation of the records and affairs of the Telfair County
Department of Family and Children Services by members of the staff of the
State Department of Family and Children Services revealed that overpay
ments of Public Assistance benefits had been made totaling 4655200 by
reason of erroneous certifications by Mrs Madie W Spurlin County Director
of the Department of Family and Children Services of Telfair County
Complying with demand made by the Federal Government 3024290 of
the 4655200 was refunded to the Federal Assistance account thus resulting
in the entire 4655200 in overpayments in Telfair County being charged to
State funds
There was no evidence of any fraudulent certifications in the above
amount but the surety bond covering County Directors provided for recovery
for failure to faithfully discharge the duties of the office and the Department
of Family and Children Services collected 1000000 from the Surety Com
pany in this case
The remaining 3655200 is shown in footnote on the Balance Sheet
along with the 2297300 overpayments in Glascock County covered in these
Comments which is repeating Comments in previous audits on this item
The entire files on the matter of overpayments of Public Assistance Bene
fits in Glascock and Telfair Counties have been turned over to the States
Attorney General for whatever action is necessary to protect the State
against loss
GENERAL
Mrs Bruce Schaefer succeeded Mr Alan O Kemper as Director of the
Department of Public Welfare on January 15 1963
Mr Kemper was bonded as Director as set out in audit report for the
previous fiscal year ended June 30 1962
Mrs Bruce Schaefer is bonded in the amount of 5000000 as Director of
the State Department of Welfare Bond is written by the United States Fi
delity and Guaranty Company Number 230170720963 dated January 15
1963
Mr Thomas M Parham Jr Director of the Division of Children and
Youth is bonded in the amount of 5000000 Bond is written by Lumber
mens Mutual Casualty Company Bond Number 3S 113239 dated July 1
1963236
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
There is also on file Public Employees Faithful Performance Blanket
Position Bond with Lumbermens Mutual Casualty Company 3Slll430
covering employees of the Department of Family and Children Services for
1000000 each with additional indemnity on each of the following employ
ees as follows
Director Division of Business Administration
State Office Atlanta 9000000
Accounts Executive II Accounting Section
State Office Atlanta 4000000
Principal Accountant Accounting Section
State Office Atlanta 1000000
Chief Accounting Section
State Office Atlanta 4000000
Public Employees Faithful Performance Blanket Position Bond referred
to in preceding paragraph is written by the Lumbermens Mutual Casualty
Company Bond Number 3S111430 dated February 15 1960 and the term
of the bond begins with the 15th day of February 1963 for a threeyear
period
County Welfare Directors are bonded for 3000000 each under Public
Official and Public Employees Position Schedule Bond written by the Lum
bermens Mutual Casualty Company Bond Number 3S111429 dated Feb
ruary 15 1960 and the term of the bond begins with the 15th day of February
1963 for a threeyear period This bond is payable to Honorable Carl E
Sanders Governor of the State of Georgia and his successors in office andor
the State Department of Public Welfare of the State of Georgia andor the
County Departments of Public Welfare of the State of Georgia
Books and records of this Agency 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 Salary payments to all employees of the De
part merit coming under the provisions of the Merit System are supported by
payrolls certified as correct under Merit System rules and regulations by the
Director of the Merit System of Personnel Administration as provided by law
Appreciation is expressed to the Director of the Department and Director
of the Division of Business Administration and the staff of the Departmenl
of Family and Children Services for the cooperation and assistance given the
State Auditors office during this examination and throughout the year237
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Institutions238
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
INSTITUTIONS DIVISION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 268600000 225000000
Budget Balancing Adjustment 12837451 6205944
Transfer Other Spending Units 2 55762549 2 620 803 01
Total Income Receipts 000 30874357
CASH BALANCE JULY 1st
Budget Fund 000 30874357
Total 000 000
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds
In State Treasury
NotAllocated 000 000239
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
INSTITUTIONS DIVISION
SUMMARY
This report shows receipts and disposition of State budget funds for In
stitutions under the supervision and control of the Department of Family
and Children Services
Funds included in transfers but in State Treasury are as follows
Confederate Soldiers Home
For OperationsOverdrawn 4229 35
Georgia Training SchoolAugusta
For Operations 183 33093
Georgia Youth Center
For Operations 26400000
For Improvements 53030630 79430630
Factory for the Blind
For Operations 6149648
Training School for BoysMilledgeville
For Operations 11819118
Training School for Girls
For Operations 2298425
117607979
IN STATE TREASURY
For Operations 64577349
For Improvements 53030630
117607979241
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Confederate Soldiers Home
Atlanta242
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 36 854 62 31 90671
Total Income Receipts 3685462 3190671
NONINCOME
Private Trust Funds 13728 41184
CASH BALANCE JULY 1st
Budget Funds 102981 1096957
Total 3802171 4328812
PAYMENTS
EXPENSE
Personal Services 777849 2269443
Travel 15000 000
Supplies Materials 284942 972109
Communication 6928 17771
Heat Light Power Water 70736 408019
Repairs 6395 43513
Insurance 000 20095
Indemnities 000 3750
Pensions Benefits 111516 204059
Equipment 000 26146
Miscellaneous 2275077 219742
Total Expense Payments 3548443 4184647
NONCOST
Private Trust Funds 13728 41184
CASH BALANCE JUNE 30th
Budget Funds 240000 102981
Total 3802171 4328812243
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30 1964
with no surplus after providing the necessary reserve of 240000 to cover
outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Family and
Children Services to the Confederate Soldiers Home in the fiscal year ended
June 30 1964 was 3725422 From this amount 20911 was transferred to
the State Personnel Board for the pro rata share of the cost of Merit System
Administration and 19049 was transferred to Employees Health Insurance
Fund leaving 3685462 net income available to the Confederate Soldiers
Home
The 3685462 net income and the 102981 cash balance at the beginning
of the fiscal year made a total of 3788443 available
3548443 of the available funds was expended in the year for budget
approved items of expense and 240000 remained on hand June 30 1964 the
end of the fiscal year
The first lien on this remaining cash balance is for liquidation of out
standing accounts payable and encumbrances
COMPARISON OF OPERATING COSTS
Expenditures for operations of the Confederate Soldiers Home for the
past three years are compared in the following statement244
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME ATLANTA
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
Personal Services 777849 2269443 2054702
Travel 15000
Supplies Materials 284942 972109 911887
Communications 6928 17771 20121
Heat Light Water 70736 408019 373293
Repairs and Alterations 6395 43513 23046
Insurance and Bonding 20095
Pensions To Retirement System 111516 2040 59 1 890 09
Equipment 26146 23368
Miscellaneous 2275077 219742 224941
Indemnities 37 50
3548443 4184647 3820367
Number of Employees on Payroll
at End of Payroll Period 0 10 10
Confederate Veterans in Home on
June 30th 0 0 0
Veterans Widows in Home
at June 30th 4 6 5
Annual Per Capita Cost 709689 697441 764073
Ladies were residents of Georgia Warm Springs Foundation under an
agreement between that agency and this department
One of the inmates died on April 7 1964 The average inmate census was
five for the year while the resident inmates numbered four at June 30 1964
Shown under Miscellaneous Expense is 2187000 paid to Georgia Warm
Springs Foundation The Department of Family and Children Services
entered into an agreement of October 1 1933 with this Foundation to care
for the remaining inmates at a cost of 2000 per day per patient Five patients
were transferred on October 14 1963 One patient died on April 7 1964 and
one patient spent four days in another hospital for medical attention The
Department of Family and Children Services paid for a total of 1092 days
at 2000 per day or a total of 2184000 from October 14 1963 through May
31 1964 240000 was due for June and was paid in July 1964
Provisions of the contract with the Georgia Warm Springs Foundation
are quoted in Appendix of the unit report245
DEPARTMENT OF FAMILY AND CHILDRENS SERVICES
CONFEDERATE SOLDIERS HOME ATLANTA
GENERAL
By executive order of the Governor dated April 15 1964 the premises
known as the Confederate Soldiers Home located at 959 East Confederate
Avenue S E Atlanta Georgia were transferred to the Georgia State De
partment of Public Safety Provisions of this order are quoted in Appendix to
the unit report
Books and records of the Soldiers Home are maintained by the Central
Accounting Office of the Department of Family and Children Services and
were found in excellent condition
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Family and Children Services Benefit and
Administrative Funds
All receipts disclosed by examination have been accounted for and expend
itures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Family and Children Services and the Confederate Soldiers Home for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year247
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Training School for Girls
Atlanta248
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS 1964 1963
INCOME FROM REVENUE ALLOTMENTS
Transfers Other Spending Units 421 308 31 374774 56
Revenues Retained
Earnings Corrections 27125 18700
Total Income Receipts 42157956 37496156
NONINCOME
Private Trust Funds 1127802 1073445
CASH BALANCES JULY 1st
Budget Funds 101 781 64 57 43213
Private Trust Funds 171682 303513
Total 53635604 44616327
PAYMENTS
EXPENSE
Personal Services 25987855 21426409
Travel 96394 124704
Supplies Materials 4606824 4788652
Communication 507444 455719
Heat Light Power Water 1855839 1716401
Publications Printing 51451 90112
Repairs 5034915 342569
Rents 99980 59070
Insurance 000 549258
Indemnities 7422 15250
Pensions Benefits 2172941 1569232
Equipment 274163 976606
Miscellaneous 60706 17451
Total Expense Payments 40755934 32131433
OUTLAY
Equipment 000 929772
NONCOST
Private Trust Funds 1075601 1205276
CASH BALANCES JUNE 30th
Budget Funds 11580186 10178164
Private Trust Funds 223883 171682
Total 53635604 44616327249
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS ATLANTA
CURRENT BALANCE SHEET
ASSETS
AVAILABLE CASH
Operating Account 9281761
Division of Institutions Accounts 22 984 25
Private Trust and Agency Funds
Pupils Deposit and Canteen Funds 223883
118 040 69
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Encumbrances
Operations 11580186
RESERVES
Private Trust and Agency Funds 223883
SURPLUS
None 00
118040 69250
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS ATLANTA
SUMMARY
FINANCIAL CONDITION
The Training School for Girls White Division which is under the control
of the Department of Family and Children Services ended the fiscal year on
June 30 1964 with no surplus after providing the necessary reserve of
11580186 for liquidation of accounts payable and encumbrances outstand
ing and reserving 223883 for Pupils Deposit and Canteen Funds
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Family
and Children Services to the School in the year ended June 30 1964 was
42707437 for operations In addition to the allotment of State Appropria
tion funds the School received 27125 from the sale of meals making total
receipts for the year 42734562
From the 42734562 received 114286 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration and 462320 for State Employees Health Insurance leaving
42157956 net income available to the Training School for Girls
The 42157956 net income and the 10178164 cash balance on hand at
the beginning of the fiscal year made a total of 52336120 available
40755934 of the available funds was expended in the year for current
operating expenses and 11580186 remained on hand June 30 1964 the end
of the fiscal year
The first lien on this remaining cash balance is for liquidation of out
standing accounts payable and encumbrances in the amount of 11580186
COMPARISON OF OPERATING COSTS
Expenditures for operating the Training School for Girls White Division
for the past three years are compared in the following statement251
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS ATLANTA
EXPENSE
YEAR ENDED JUNE 30
1964
1963
1962
Personal Services 25987855
Travel Expense 96394
Supplies Materials 4606824
Communication 507444
Heat Light Power Water 1855839
Printing Publicity 51451
Repairs Alterations 5034915
Rents 99980
Insurance Bonding
Pensions To Ret System 2172941
Indemnities 7422
Equipment 274163
Miscellaneous 60706
Total Expense Payments 407 55934
214 264 09
1 247 04
47 886 52
4 55719
17164 01
90112
3 425 69
590 70
5 492 58
15 692 32
152 50
9 766 06
174 51
158 294 96
569 30
42 436 09
2 965 38
14 493 46
429 32
3 856 55
245 25
481 68
12 068 53
14 284 48
512 17
32131433 25063717
OUTLAY
Buildings Improvements
Personal Services
Contracts
Equipment
9297 72
2 458 03
140 492 00
1 785 82
40755934 33061205 39537302
Number of Employees End of Payroll
Period 66 58 41
Average Number of White Girls in
School Year Ended June 30 87 86 93
Annual Per Capita Cost
Expense 468459 373621 269502
Outlay 10811 155630
468459 384432 425132252
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS ATLANTA
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Training School for Girls
White Division on June 30 1964 amounted to 223883 and consisted of
93138 in the Canteen Fund and 130745 in the Pupils Deposit Fund
Books and records of these funds are handled at the Schools Business Office
The Canteen Fund reflected a balance of 82723 at July 1 1963 which
with receipts of 303442 in the fiscal period ended June 30 1964 made a
total of 386165 to be accounted for
From the 386165 total 293027 was expended for purposes as shown
on Page 4 of the unit report leaving a balance of 93138 in the Canteen
Fund Account at June 30 1964
A balance of 88959 was on hand in the Pupils Deposit Fund on July 1
1963 which with receipts of 564734 in the fiscal period ended June 30 1964
made a total of 653693 to be accounted for 522948 was withdrawn from
the Fund in the fiscal year and 130745 remained on hand June 30 1964
GENERAL
Books and records of the Training School for Girls White Division are
maintained in the Central Accounting Office of the Department of Family and
Children Services and were found in excellent condition
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Family and Children Services Benefits and
Administrative Fund
All receipts disclosed by examination have been accounted for and expend
itures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Family and Children Services and the Training School for Girls White Divi
sion for the cooperation and assistance given the State Auditors office during
this examination and throughout the year253
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Georgia Youth Center
Atlanta254
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA YOUTH CENTER ATLANTA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 18100000 61330630
NONINCOME
Private Trust Funds 00 00
CASH BALANCE JULY 1st 61330630 00
79430630 61330630
PAYMENTS
EXPENSE
Personal Services 000 000
NONCOST
Private Trust Funds 00 00
CASH BALANCE JUNE 30th 79430630 61330630
79430630 61330630255
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA YOUTH CENTER ATLANTA
SUMMARY
INTRODUCTION
During the period ended June 30 1963 funds were allotted to the Depart
ment of Family and Children Services for the construction and operation of
the Georgia Youth Center to be constructed in Atlanta Georgia In the fiscal
year ended June 30 1964 additional funds amounting to 18100000 were
allotted for the same purposes
FINANCIAL CONDITION AND AVAILABLE INCOME
Allotment of State Appropriation funds by the Department of Family and
Children Services to the Georgia Youth Center in the fiscal year ended June
30 1964 was 18100000
Available funds on hand at the beginning of the year amounted to
61330630
The 18100000 allotment and the 61330630 fund balance on hand at
the beginning of the fiscal year made a total of 79430630 available
There was no activity in this account in the fiscal period under review and
79430630 remained on hand June 30 1964 in the Division of Institutions
Account in the State Treasury This entire amount is reserved on the Balance
Sheet for operating and constructing this facility

GENERAL
Books and records of the Georgia Youth Center are kept in the Central
Accounting Office of the Department of Family and Children Services257
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Georgia Training Schools
Augusta258
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS AUGUSTA
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 71039894
Revenues Retained
Earnings Corrections Service 2953165
Total Income Receipts 73993059
NONINCOME
Private Trust Funds 846430
CASH BALANCE JULY 1st
Budget Funds 12876708
Total 877 16197
PAYMENTS
EXPENSE
Personal Services 26118410
Travel 147328
Supplies Materials 169 668 80
Communication 406554
Heat Light Power Water 1888902
Printing Publications 5025
Repairs 784454
Rents 24792
Insurance 000
Indemnities 103 96
Pensions Benefits 1963540
Equipment 4415572
Miscellaneous 1 434 70
Total Expense Payments
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Fund
Total
1963
516 219 46
3999805
556 217 51
2 524 16
376 396 21
935137 88
175143 00
514 85
118 817 34
1 524 03
15 759 82
495
2 662 07
520 73
7134 39
000
16 141 36
36 622 95
105 79
52875323 374 951 28
000 4 840 95
51 493 87 23 948 75
000 342 028 93
14 669 72 58 076 73
6 330 09 2 524 16
273 780 85 128 767 08
2134 21 000
877 161 97 935137 88
259
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS AUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
AVAILABLE CASH IN BANKS AND IN DIVISION OF
INSTITUTION ACCOUNTS
Budget Funds
Operating Account 9044992
Division of Institutions Account 183 330 93
Private Trust and Agency Funds
Pupils Deposit and Canteen Funds 2134 21
27591506
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Encumbrances
Operations 4611499
Improvements 22766586 27378085
RESERVES
Private Trust and Agency Funds 2134 21
SURPLUS
None 00
27591506
260
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS AUGUSTA
SUMMARY
FINANCIAL CONDITION
The Georgia Training Schools Augusta Georgia which is under the con
trol of the Department of Family and Children Services ended the fiscal year
on June 30 1964 with no surplus after providing the necessary reserves of
4611499 to cover accounts payable and purchase orders outstanding
reserving 22766586 for improvements to be made at the School and
213421 for Private Trust Funds on hand
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Family and
Children Services to the School in the fiscal year ended June 30 1964 was
71566507 In addition to the allotment of State Appropriation funds
the School received 2953165 from sales of milk and livestock making total
receipts of the year 74519672
From the funds received 412572 was transferred to the State Personnel
Board for State Employees Health Insurance and 114041 for the pro rata
share of the cost of Merit System Administration leaving net income of
73993059
The 73993059 net income and the 12876708 cash balance on hand at
the beginning of the fiscal year made a total of 86869767 available
375323 of the available funds was expended in the year for budget
approved items of expense 6616359 for improvements and 27378085
remained on hand June 30 1964 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of 4611499
in accounts payable and purchase orders outstanding and 22766586 is re
served for additions and improvements
COMPARISON OF OPERATING COSTS
On October 31 1962 the Accounting Records of the Colored Boys and
Girls Training Schools were combined These accounts combined are now
called the Georgia Training Schools
A comparative summary of expenditures for the past three fiscal years is
presented below In this comparative statement the accounts of the colored
boys and girls schools have been combined for the fiscal year ended June 30
1962261
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS AUGUSTA
YEAR ENDED JUNE 30
1964
1963
1962
EXPENSE
Personal Services 26118410 17514300 16388255
Travel Expense 147328 51485 70400
Supplies Material 16966880 11881734 12299266
Communication 406554 152403 172340
Heat Lights Power Water 1888902 1575982 567889
Printing and Publicity 5025 495 00
Repairs Alterations 784454 266207 397506
Rents 24792 52073 93250
Insurance Bonding 00 713439 00
Pensions Ret System 1963540 1614136 1322897
Indemnities 10396 00 20750
Equipment 4415572 3662295 2419318
Miscellaneous 143470 10579 102526
52875323 37495128 33854397
OUTLAY
Bldgs Perm Improvements 6616359 42889536 47672805
59491682 80384664 81527202
Number of Employees on Payroll
End of Payroll Period
Average Number of Boys and Girls in
School Year Ended June 30
Annual Per Capita Cost Exclusive of
Outlay
71
296
60
223
53
218
178633 168140 155295
262
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS AUGUSTA
GENERAL
Books and records of the Georgia Training Schools Augusta Georgia are
kept in the Central Accounting Office of the Department of Family and Chil
dren Services and were found in excellent condition
Our examination at the Schools revealed that funds have been received
from the operation of a canteen as well as deposits received from pupils These
are trust funds and adequate records must be maintained to reflect all trans
actions It is suggested that supervisory personnel of the department install a
system of records similiar to those maintained at the Training School for Girls
and the Training School for Boys
A shortage of 190 was reflected by our examination of the canteen fund
However an overage of 110 existed between the actual balance of individual
pupils accounts and the controls
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Family and Children Services Benefits and
Administrative Funds
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Family and Children Services and the Georgia Training Schools Augusta
Georgia for the cooperation and assistance given the State Auditors office
during this examination and throughout the year263
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Training School for Boys
Milledgeville
264
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units1046 271 59 879 64325
Revenues Retained
Earnings Corrections Service 291486 48700
Donations 000 1505
Total Income Receipts 104918645 88014530
NONINCOME
Private Trust Funds 3966023 3323154
CASH BALANCES JULY 1st
Budget Funds 9816359 21597665
Private Trust Funds 1001717 886199
Total119702744 113821548
PAYMENTS
EXPENSE
Personal Services 55263482 54866409
Travel 209862 269052
Supplies Materials 18661724 18514824
Communication 900815 315305
Heat Light Power Water 3289064 3361269
Publications Printing 30361 30463
Repairs 2022600 496483
Rents 104911 73021
Insurance 1000 1565633
Indemnities 41706 29190
Pensions Benefits 5228477 4957156
Equipment 4133146 3408837
Miscellaneous 157418 134064
Total Expense Payments 90044566 88021706
OUTLAY
Buildings Improvements
Personal Services 000 1885631
Supplies Materials 1349114 5970899
Equipment 000 3917600
NONCOST
Private Trust Funds 3646962 3207636
CASH BALANCES JUNE 30th
Budget Funds 23341324 9816359
Private Trust Funds 1320778 1001717
Total119702744 113821548265
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS MILLED GEVILLE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
AVAILABLE CASH
Budget Funds
Operating Account 11522206
Division of Institutions Account 11819118 23341324
Private Trust and Agency Funds
Canteen Fund 1114821
Pupils Deposit Fund 205957 1320778
246 62102
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Encumbrances
Operations 12003888
RESERVES
For Capital Improvements 11335931
For Private Trust and Agency Funds 1320778
For Restricted Purpose 1505 12658214
SURPLUS
None 00
246 62102266
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
The Training School for Boys Milledgeville Georgia which is under con
trol of the Department of Family and Children Services ended the fiscal year
on June 30 1964 with no surplus after providing the necessary reserve of
12003888 to cover outstanding accounts payable and encumbrances and
reserving 11335931 for capital improvements and 1322283 for Restricted
Funds and Private Trust and Agency Funds held on this date
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Family and
Children Services to the School in the year ended June 30 1964 was
106013535 for operations In addition to the allotment of State Appropria
tion funds the School received 291485 from sales and other miscellaneous
receipts making total receipts for the year 106305021
From the funds received 278288 was transferred to the State Personnel
Board for the pro rata cost of Merit System Administration 1079195 to the
State Employees Health Insurance Fund and 28893 to the State Depart
ment of Education leaving 104918645 net income available to the Training
School for Boys Milledgeville Georgia
The 104918645 net income and the 9816359 cash balance on hand at
the beginning of the fiscal year made a total of 114735004
90044566 of the available funds was expended in the year for budget
approved items of current expense 1349114 for building and improvements
and 23341324 remained on hand June 30 1964 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
12003888 in outstanding accounts payable and encumbrances 11335931
for capital improvements and 1505 is reserved for restricted purposes
COMPARISON OF OPERATING COSTS
Expenditures for the past three years by the Training School for Boys
Milledgeville Georgia are compared in the following statement267
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
YEAR ENDED JUNE 30
EXPENSE 1964
Personal Services 55263482
Travel Expense 209862
Supplies Materials 186 617 24
Communication 900815
Heat Light Water 3289064
Printing Publicity 30361
Repairs Alterations 2022600
Rents 104911
Insurance Bonding 1000
Pensions Ret System 52 28477
Indemnities 41706
Equipment 4133146
Miscellaneous 1 57418
1963
548 664 09
2 690 52
185 148 24
3153 05
33 612 69
304 63
4 964 83
730 21
15 656 33
49 571 56
291 90
34 088 37
1 340 64
1962
495 871 66
2 107 36
193 226 26
4 058 90
34 719 63
1118 03
11 324 48
754 90
1750
41 842 90
592 27
40 966 38
1 419 51
Total Expense Payments 90044566
D 217 06 828 019 78
OUTLAY
Bldg Permanent Improvements
1349114
117 741 30
254 258 59
Total Cost Payments 91393680 99795836 108227837
Number of Employees on Payroll at
End of Payroll Period
Average Number of Boys in the School
at Milledgeville in Year Ended June
30
Annual Per Capita Cost Exclusive of
Outlay
137
428
146
423
210385 208089
139
404
2 049 55268
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Training School for Boys at
Milledgeville Georgia on June 30 1964 amounted to 1320778 and con
sisted of 1114821 in the Canteen Fund 205957 in the Pupils Deposit
Fund Books and records of these two funds are handled at the Schools
office in Milledgeville Georgia
The Canteen Fund reflected a balance of 875825 at July 1 1963 which
with receipts of 1520435 in the fiscal year ended June 30 1964 made a total
of 2396260 to be accounted for
From the 2396260 total 1281439 was expended for purposes as shown
on Page 4 of the unit report leaving a balance of 1114821 in the Canteen
Fund account on June 30 1964
A balance of 125892 was on hand in the Pupils Deposit Fund on July 1
1963 which with receipts of 1732266 in the fiscal year ended June 30 1964
made a total of 1858158 to be accounted for 1652201 was withdrawn
from the fund in the fiscal year and 205957 remained on hand June 30 1964
GENERAL
Books and records of the general accounts of the Training School for Boys
Milledgeville Georgia are maintained in the Central Accounting Office of the
Department of Family and Children Services in Atlanta and were found in
excellent condition
Surety bond coverage of officials and employees of the School is under
schedule bond detail of which will be found in report of the Department of
Family and Children Services Benefits and Administrative Fund
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Family and Children Services and the Training School for Boys Milledgeville
Georgia for the cooperation and assistance given the State Auditors office
during this examination and throughout the year269
DEPARTMENT OF
FAMILY AND CHILDREN SERVICES
Factory for the Blind
Bainbridge
270
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12907820 17523917
Revenues Retained
Earnings 99532812 100198517
Total Income Receipts1124406 32 1177 224 34
NONINCOME
Private Trust Funds 1283793 1270542
CASH BALANCES JULY 1st
Budget Funds 28270552 25290226
Private Trust Funds 8496 4514
Total142003478 144287716
PAYMENTS
EXPENSE
Personal Services 36085089 38202434
Travel 1327029 1105038
Supplies Materials 58924404 67636953
Communication 392424 375440
Heat Light Power Water 883679 918235
Publications Printing 88002 132368
Repairs 5132644 717097
Rents 62416 9600
Insurance 15360 387409
Indemnities 96833 228333
Pensions Benefits 3175135 3234837
Equipment 2552297 1057216
Miscellaneous 825802 737148
Total Expense Payments109561114 114742108
NONCOST
Private Trust Funds 12 82012 12 665 60
CASH BALANCES JUNE 30th
Budget Funds 31150070 28270552
Private Trust Funds 10282 8496
Total142003478 144287716271
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Cash in Bank and Division of Institution Account
311 60352
OTHER ASSETS
Accounts Receivable 201 62739
Less Reserve for Doubtful Accts 4820000 15342739
Inventories
TOTAL ASSETS
269 681 74
423 10913
73471265
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 1310369
Encumbrances 29839701
RESERVES
Trust and Agency Funds
Sales Tax Collections
SURPLUS
Surplus Invested in Inventories and
Accounts Receivable
TOTAL LIABILITIES RESERVES SURPLUS
311 500 70
102 82
42310913
734 712 65272
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
SUMMARY
INTRODUCTION
The within report covers an examination of both the records kept in the
office of the State Department of Family and Children Services in Atlanta
covering the cash receipts and disbursements for the Factory for the Blind
and the income cost and inventory records maintained at the factory in
Bainbridge Georgia
The Factory for the Blind was created by Legislative Act approved March
30 1937 which was amended February 14 1949 providing that the said fac
tory should be a State Institution under the control and direction of the State
Department of Public Welfare Name of Department of Public Welfare was
changed to Department of Family and Children Services by Legislative Act
approved March 22 1963
Management of the Factory is by the Board of Managers appointed by
the Governor composed of seven citizens of the State at least four of whom
shall be experienced manufacturers interested in relief of the blind and one
blind citizen of the State of Georgia and in addition thereto the following
shall be exofficio members of the Board
Director of the Board of Social Security
State Treasurer
State Superintendent of Schools
Supervisor of Purchases
Director of Division of Vocational Rehabilitation
Members of the Board of Managers on June 30 1964 in addition to the
exofficio members above were
Hon Henry Tichenor Walton County Monroe Georgia
Hon Wayne K Rivers Fulton County 18 W Andrews Drive N W
Atlanta Georgia
Hon George W Henderson Jr Fulton County 3708 Castlegate Drive
N W Atlanta Georgia273
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
Hon Frank Gross Stephens County Toccoa Georgia
Dr J T Holt Appling County Baxley Georgia
Hon Walter McDonald Richmond County Commissioner Public Serv
ice Commission Room 162 New State Office Bldg Atlanta 3
Georgia
Hon Tom J Vereen Colquitt County Moultrie Georgia
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30 1964 with no
cash surplus but had 42310913 invested in inventories and accounts receiv
able after providing the necessary reserve of 31150070 to cover outstanding
accounts payable and encumbrances and reserving 4820000 for doubtful
accounts receivable and 10282 for sales tax collections to be remitted
AVAILABLE INCOME AND OPERATING COSTS
In the fiscal year ended June 30 1964 the Factory for the Blind received
13649648 from the Department of Family and Children Services for opera
tions 99285343 from sales of manufactured products 233115 from the
Trainees Fund of the Division of Vocational Rehabilitation of the State
Department of Education and 14354 for sales tax collections making a
total of 113182460 income received
From the 113182460 received 43319 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration of 698509 to the State Employees Health Insurance Fund leaving
112440632 net income available to the Factory for the Blind
The 112440632 net income and the 28270552 cash balance at the
beginning of the fiscal year made a total of 140711184 available
109561114 of the available funds was expended in the year for budget
approved items of expense and 31150070 remained on hand June 30 1964
the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of accounts
payable and encumbrances
The net loss from operations in the fiscal year ended June 30 1964 by
application of accounts receivable accounts payable and inventories to the
cash receipts and disbursements was 13565732 as shown in the following
statement of operations274
DEPARTMENT OF CHILDREN AND FAMILY SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
INCOME
Collection in Period
Sale of Manufactured Products 99285343
Trainee Fees Vocational Rehab 233115
Earnings Sales Tax 14354 99532812
Add Accts Receivable 63064 Net 15342739
1148 755 51
Deduct Accts Receivable 7163
Net 13208505
1 016 670 46
COST
Purchase and Cost Payments i 095 61114
Transfer to State Personnel Boards 43319
Transfer to State Emp Health Ins
Fund 698509
1103 02942
Add Inventory 63063 31171215
Accounts Payable 63064 13103 69 324 815 84
1 427 845 26
Deduct Inventory 63064 26968174
Accounts Payable 63063 5835 74 275 517 48 1152 327 78
NET LOSS FROM OPERATIONS 13565732
RECONCILIATION WITH SURPLUS
SurplusBeginning of Period 443 797 20
Loss from Operations in Period 135 657 32
308139 88
Deduct Encumbrances 63064 298 397 01
9 742 87
Add Encumbrances 7163 276 869 78
286 612 65
Funds Transferred from Department of Family and Children
ServicesFor Operations 136 496 48
BALANCE JUNE 30 1964 42310913275
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
Cost records maintained by the State Department of Family and Children
Services for the Factory for the Blind show a net loss of 10557408 for the
years operations
The cost records may be reconciled with the net loss as shown above by
adding depreciation to the loss deducting expenditures capitalized by making
provision for doubtful accounts and considering debit to allowance for de
preciation involving sale of equipment
COMPARISON OF OPERATING COST PAYMENTS
Expenditures of the Factory for the Blind for the past three years are
compared in the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 36085089 38202434 41275281
TravelExpense 1327029 1105038 1149243
Supplies Materials 58924404 67636953 100587638
Communications 392424 375440 382942
Heat Lights Power Water 883679 9182 35 9159 29
Printing Publicity 88002 132368 69907
jrs 5132644 717097 4100136
Rents 62416 96 96
insurance Bonding 15360 387409 00
Indemnities 96833 228333 217708
Pensions5 System 3175135 32 348 37 3322478
Eduipment 355297 15
Miscellaneous 825802 i6Lw
109561114 114742108 153169058
Number of Employees on Payroll
or 149 154 175
June 30 a
Average Number of Blind Persons
Employed in the Factory for the
Blind in Year Ended June 30 106 HI H6
276
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
GENERAL
Books and records of the Factory for the Blind have been well kept 11
receipts disclosed by examination have been accounted for The expenditures
tor the period under review were within the limits of budget approvals and
supported by proper voucher
Surety bond coverage is under schedule bond detail of which will be found
m report of the Department of Family and Children Services Benefits and
Administrative Fund
Appreciation is expressed to the officials and staff of the Department of
family and Children Services and the Factory for the Blind for the coopera
tion and assistance given the State Auditors office during this examination and
throughout the year277
GEORGIA FOREST RESEARCH COUNCIL278
GEORGIA FOREST RESEARCH COUNCIL
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 29000000 29000000
Budget Balancing Adj ustment 11 600 00
Revenues Retained
Transfers Other Spending Units91053 60 85156 86
Total Income Receipts 19894640 21644314
NONINCOME
Private Trust Funds 65084 56480
CASH BALANCE JULY 1st
Budget Funds 1641581 907043
21601305 22607837
PAYMENTS
EXPENSE
Personal Services 13809416 16209834
Travel 385312 375155
Supplies Materials 1293688 1084365
CommunicationJ 388041 293483
Heat Light Power Water 877148 955388
Printing Publicity 891709 457073
Repairs 803287 288646
Rents 25500 15900
Insurance 9500 239336
Pensions Benefits 219703 109712
Equipment 114647 40013
Miscellaneous 177566 172971
Total Expense Payments 18995517 20241876
OUTLAY
Equipment 1332318 667900
NONCOST
Private Trust Funds 65084 56480
CASH BALANCE JUNE 30th
Budget Funds 1208386 1641581
21601305 22607837279
GEORGIA FOREST RESEARCH COUNCIL
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Cash In Bank
Budget Funds 1208386
LIABILITIES RESERVES SURPLUSDEFICIT
LIABILITIES
Accounts Payable
Eastern Air Lines 10985
Graphic Design Studio 29000 39985
RESERVES
For Purchase Orders Outstanding
List on File 642579
For Contracts to Mature
Recordak Corporation 40100
University of Georgia
Printing Department 485722 525822 1168401
SURPLUSDEFICIT
For Operations 00
12 083 86280
GEORGIA FOREST RESEARCH COUNCIL
SUMMARY
INTRODUCTION
The Georgia Forest Research Council was created by Act of the General
Assembly approved December 10 1953 and is under the direction and super
vision of a Board of Commissioners composed of seven members appointed
by the Governor
Membership of the Board at June 30 1964 was as follows
Wallace Adams Chairman Glenwood Georgia
B M Jones Vice Chairman Dallas Georgia
Dr Herbert I Conner Vidalia Georgia
J F Mathis Jr Twin City Georgia
Downing Musgrove Homerville Georgia
A R Shirley Director Georgia Forestry Commission
Macon Georgia
Kirk Sutlive Sr co Union Bag and Paper Corp
Savannah Georgia
FINANCIAL CONDITION
The Georgia Forest Research Council ended the fiscal year on June 30
1964 with no surplus for operations after providing the necessary reserve of
39985 to cover outstanding Accounts Payable and reserving 642579 for
purchase orders to be liquidated and 525822 for contracts to mature
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Council in the fiscal year
ended June 30 1964 was 29000000
The 29000000 provided as the current years appropriation was reduced
by 9105360 net transfers to other State units leaving net income available
for the Councils operations 19894640
The 19894640 net income together with 1641581 cash balance on
hand at the beginning of the period made a total of 21536221 funds availa
ble in the year ended June 30 1964281
GEORGIA FOREST RESEARCH COUNCIL
18995517 of the available funds was expended for budget approved items
of current expense 1332318 was paid for new equipment and 1208386
remained on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following
YEAR ENDED JUNE 30
EXPENDITURES
1964
Personal Services 138 09416
Travel Expense 385312
Supplies Materials 1293688
Communications 3 880 41
Heat Lights Water 877148
Printing Publicity 891709
Repairs and Alterations 803287
Rents 25500
Insurance and Bonding 9500
Pensions 219703
Equipment 114647
Miscellaneous 1 775 66
Total Expense Payments 189 95517
OUTLAY
Buildings Improvements 00
Equipment 13 32318
Total Cost Payments 20327835
Number of Employees on Payroll
June 30 6
1963
1962
162 098 34 123 487 05
3 751 55 3 002 00
10 843 65 11 630 64
2 934 83 2 970 41
9 553 88 8 79411
4 570 73 7 337 09
2 886 46 8 332 57
159 00 147 60
2 393 36 9500
1 09712
40013 52 25317
1 729 71 1 62013
202 418 76 219 669 77
00 25 891 44
6 679 00 10 979 99
209 097 76 256 541 20
282
GEORGIA FOREST RESEARCH COUNCIL
GENERAL
Mr H E Ruark Director Secretary and Treasurer is bonded for
2000000 Bond is written by the Maryland Casualty Company their bond
No 90581918 dated April 15 1959 and effective for an indefinite term be
ginning May 1 1959
Mr Luther B Huffman Administrative Assistant is bonded for
1000000 Bond is dated March 1 1961 with premium paid to March 1
1965 and is written by the Maryland Casualty Company their bond No
90709989F
Books and records of this Agency 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 Forest Research
Council for the cooperation and assistance given the State Auditors office
during this examination and throughout the year283

GEORGIA FORESTRY COMMISSION284
GEORGIA FORESTRY COMMISSION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation227500000
Budget Balancing Adjustment 84500
Revenues Retained
Grants from U S Government 83479062
Grants from Counties 1039 53924
Earnings Development Services 34081833
Transfers Other Spending Units68 423 74
Total Income Receipts442087945
NONINCOME
Private Trust Funds 67 493 88
State Revenue Collections Unfunded o 00
CASH BALANCES JULY 1st
Budget Funds 37579608
Private Trust Funds 30 00
State Revenue Collections Unfunded o 00
1963
2 275 000 00
311 104 20
1200 009 47
1001 841 31
449 887 82
73 756 60
5164 086 20
89 643 70
830 63
468 312 83
466 11
830 63
4 864199 41 5 722 508 84GEORGIA FORESTRY COMMISSION
285
PAYMENTS 1964 1963
EXPENSE
Personal Services308574440 346987158
Travel 7965884 7775377
Supplies Materials 48447857 73517861
Communication 6361773 6646393
Heat Light Power Water 8229647 8282837
Publications Printing 915477 1361058
Repairs 11357877 13355687
Rents 497651 858339
Insurance 000 1263335
Indemnities 2833768 3287901
Pensions Benefits 17920401 17062991
Equipment 21625773 42269116
Miscellaneous 266594 299185
Total Expense Payments4 34997142 5229 67238
OUTLAY
Lands Improvements
Supplies Materials 1342807 1241619
Contracts 5222271 1423958
Equipment 699952 27480
NONCOST
Private Trust Funds 6745138 9007981
CASH BALANCES JUNE 30th
Budget Funds 37405381 37579608
Private Trust Funds 7250 3000
4 864199 41 5 722 508 84286
GEORGIA FORESTRY COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Budget Funds 37405381
Private Trust and Agency Funds
U S Bond Purchases for Employees 7250 37412631
ACCOUNTS RECEIVABLE
Due from U S Government 3626374
OTHER ASSETS
Warehouse Inventory 148 884 75
Total Current Assets 55927480
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableCurrent 3965811
RESERVES
For Purchase Orders Outstanding 297 894 85
For Contracts to Mature 1 504 00
For County Operating Funds on Hand 4303877
For County Reserve Funds 2440869
For State TreasuryUnexpended Surplus
Refunded July 22 1964 381313
For Private Trust and Agency Funds 72 50
For Warehouse Inventory 14888475 51961669
SURPLUS
For Operations 00
Total Liabilities and Reserves 55927480287
GEORGIA FORESTRY COMMISSION
SUMMARY
FINANCIAL CONDITION
The current Balance Sheet reflects the cash position of the Georgia Forestry
Commission on June 30 1964 and shows no surplus for operations after pro
viding the necessary reserve of 3965811 to cover outstanding accounts
payable and reserving 29789485 for purchase orders to be liquidated
150400 for contracts to mature 4303877 for county operating funds on
hand 2440869 for county reserve funds on hand 381313 for unexpended
surplus funds returned to the State Treasury on July 22 1964 7250 for
employees U S Bond purchases and 14888475 for warehouse inventories of
supplies and equipment on June 30 1964

AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for operation of the Commission in the fiscal year
ended June 30 1964 was 227500000 The amount provided with which to
meet expenditures approved on budget was 227415500 and the remaining
84500 was lapsed to the States General Fund under provisions of State law
In addition to the 227415500 provided as the current years appropria
tion 83479062 was received from the U S Government 103953924
from assessments on County Protective Units and 34081833 from Earnings
making total income receipts in the amount of 448930319
From the total receipts of 448930319 transfers in the amount of
1000000 were made to the Georgia Forest Research Council and 5842374
to the State Personnel Board leaving net income receipts of 442087945
The 442087945 net income receipts and the 37579608 cash balance on
hand at the beginning of the fiscal period on July 1 1963 made a total of
479667553 available with which to meet expenditures approved on budget
for the fiscal year
434997142 of the available funds was expended for budget approved
items of current expense 7265030 was paid for Building Improvements and
Outlay Equipment and 37405381 remained on hand June 30 1964 the end
of the fiscal year
The first lien on this remaining cash balance is for liquidation of Accounts
Payable and Purchase Orders outstanding and payment of County Protective
Units Deposits and the remainder will be available for expenditure in the
next fiscal period subject to budget reapprovals288
GEORGIA FORESTRY COMMISSION
COMPARISON OF INCOME AND EXPENDITURES
Income Receipts and Expenditures for operations in the past three years
are compared in the statement following
YEAR ENDED JUNE 30
INCOME RECEIPTS 1964
State Revenue Allotments227415500
Federal Grants 834 790 62
County Protective Units 1 039 539 24
Other Income 34081833
Transfers68 423 74
1963
2 586 104 20
1 200 009 47
1 001 841 31
449 887 82
73 756 60
1962
2 525 000 00
873 421 42
940 611 91
501 530 08
27 356 52
442087945 516408620 481320689
EXPENDITURES BY ACTIVITY
Administration 25428921
Counties Fire Control 348697673
Management 32392462
Nurseries 26256453
Waycross State Forest 94 866 63
246 718 84
676 800 68
920 907 40
324 993 19
87182 84
230 168 09
615 309 61
465 248 60
357 086 25
60 695 61
442262172 525660295 472850816
EXPENDITURES BY OBJECT
EXPENSE
Personal Services3 085 744 40 3 469 871 58 3 007 821 60
Travel Expense 7965884 7775377 8284517
Supplies Materials 48447857 73517861 582 284 87
Communications 6361773 6646393 58 13962
Heat Lights Water 8229647 8282837 7702939
Printing and Publicity 915477 1361058 839532
Repairs and Alterations 113 578 77 133 556 87 116 817 24
Rents 497651 858339 448987
Insurance and Bonding 1263335 67547
Pensions Ret System 17920401 17062991 15375216
Indemnities 2833768 3287901 17 58398
Equipment 21625773 42269116 57108120
Miscellaneous 266594 299185 268474
Total Expense Payments4 349 971 42 5 229 672 38 4 683 600 63289
GEORGIA FORESTRY COMMISSION
EXPENDITURES BY OBJECT Contd YEAR ENDED JUNE 30
OUTLAY 1964 963 1962
Lands Buildings and Permanent
Improvements 6565078 2665577 1836053
Equipment 699952 27480 2654700
Total Cost Payments442262172 525660295 472850816
Number of Employees on Payroll
June 30 806 833 798
GENERAL
The Georgia Forestry Commission is composed of the following members
C M Jordan Jr Chairman Vidalia Georgia
Andrew J Aultman Sylvester Georgia
Alexander Sessoms Cogdell Georgia
W George Beasley Lavonia Georgia
Luke H Morgan Eastman Georgia
Mr A Ray Shirley Director of the Georgia Forestry Commission is
bonded in the amount of 1000000 with the General Insurance Company of
America their Bond Number 412664 dated January 20 1960 with premium
paid to January 20 1966
Employees of the Commission are under Public Employees Blanket Bond
for 250000 each written by the American Casualty Company of Reading
Pennsylvania their Bond Number 422995 dated March 81962 with premium
paid to March 12 1965 with additional coverage as follows
Principal Accounts Clerk Macon Georgia 7500000
General Services Asst Macon Georgia 250000
Coverage under Bond Number 422995 is under insuring agreement Num
ber 4 faithful performance bond coverage290
GEORGIA FORESTRY COMMISSION
Books and records of the Commission were found in excellent condition
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Commission for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year291
GAME AND FISH
COMMISSION292
STATE GAME AND FISH COMMISSION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 158500000 159500000
Budget Balancing Adjustment 950000 2589135
Revenues Retained
Taxes 21073241 18764375
Grants U S Government 39828327 50923484
Earnings Development Services 9601025 2147555
Transfers Other Spending Units 3658669 3590834
Total Income Receipts 226293924 225155445
NONINCOME
Private Trust Funds 2007802 2114474
Revenue Collections Unfunded 33117893 272 391 55
CASH BALANCES JULY 1st
Budget Funds 29055965 27955188
Revenue Collections Unfunded 48348022 21108867
272587820 303573129STATE GAME AND FISH COMMISSION
293
PAYMENTS 1964
EXPENSE
Personal Services
Fees Retained at Source 21073241
Departmental 119889937
Travel 3500010
Supplies Materials 29352489
Communication 4220754
Heat Light Power Water 1358809
Publications Printing 3778392
Repairs 59 K816
Rents 2098825
Insurance 1097007
Indemnities 590983
Equipment 22952086
Miscellaneous 1 386 92
Pensions Benefits 9884198
Total Expense Payments 2 258 502 39
OUTLAY
Lands Improvements
Personal Services
Travel
Supplies Materials
Other Expense
Contracts
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
1963
187
192
28
285
39
12
42
49
15
9
13
189
1
98
643 75
987 24
862 93
482 65
594 57
569 03
430 52
779 92
572 61
301 93
799 98
314 51
928 50
607 94
216787608
13 604 43 3 508 38
127 90
1117372 9 39811
356 68
211 596 41 59 279 53
20 078 02 21144 74
58 621 94 290 559 65
152 301 29 483 480 22
272587820 303573129
294
STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds 5862194
Revenue Collections 15230129 21092323
Accounts Receivable
Due from U S Government for Reim
bursements 9582237
306 745 60
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable
RESERVES
Revenue Collections Unfunded 15230129
Contracts to Mature 14 11879
Federal Funds 4321567
Deposits on Badges 222650
SURPLUS
Available for Operations
9449108
211 862 25
392 27
30674560295
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on June 30
1964 with a surplus of 39227 available for operations after providing the
necessary reserve of 9449108 to cover accounts payable and purchase orders
outstanding and reserving 1411879 for contracts to mature 15230129 for
revenue collections to be transferred to the State Treasury 4321567 for
Federal Funds and 222650 for deposits on Ranger badges
Assets on this date consisted of 21092323 cash on hand and in bank and
9582237 accounts receivable
REVENUE COLLECTIONS
Legislative Act approved February 25 1949 transferred the duties of
issuing and selling Hunting and Fishing Licenses from the State Revenue De
partment to the State Game and Fish Commission
In the fiscal year ended June 30 1964 146834875 was collected from
sale of Hunting and Fishing Licenses and 19903632 from other licenses and
permits making a total of 166738507
The 166738507 revenue collected in the fiscal year ended June 30 1964
together with 48348022 held by the Commission at the beginning of the
period made a total of 215086529 to be accounted for
Of this 215086529 in revenue funds to be accounted for 21073241
was retained at the source as collecting fees by agents and 178783159 was
transferred to the State Treasury leaving 15230129 on hand June 30 1964
to be funded in the next fiscal period
For summary and comparative purposes Hunting and Fishing Licenses
sold in the past three years before deductions for collecting costs retained at
the sources are compared in the following statement
YEAR ENDED JUNE 30
1964 1963 1962
Hunting and Fishing Licenses Sold1 468 348 75 1 300 267 72 1 256 260 55296
STATE GAME AND FISH COMMISSION
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Game and Fish Commis
sion for the year ended June 30 1964 was 158500000 This amount was
increased in the amount of 950000 by Budget Adjustment making net
appropriation in the amount of 159450000
In addition to the 159450000 provided as the current years appropri
ation the Commission received 29645288 from the U S Government for
reimbursements of PittmanRobertson Projects 9983039 from the Dingell
Johnson Fund 100000 from Tennessee Valley Authority 100000 from
U S Army Corps of Engineers and 9601025 from other sources making
total receipts of 208879352
From the 208879352 received 963636 was transferred to the Univer
sity of Georgia for studies of Wild Life Conservation 514215 was trans
ferred to the State Personnel Board for the pro rata cost of Merit System Ad
ministration and 2180818 for Employees Insurance Fund leaving net
income of 205220683
The 205220683 income and the 29055965 cash balance on hand at
the beginning of the period made a total of 234276648 available with which
to meet expenditures approved on budget for the fiscal year
204776998 of the available funds was expended in the year for budget
approved items of current expense 23637456 was paid for land buildings
and improvements and 5862194 remained on hand June 30 1964 the end
of the fiscal year
The first lien on this remaining cash balance is for liquidation of outstand
ing accounts payable and the remainder represents funds which have been
provided in excess of obligations incurred and will be available for expendi
tures in the next fiscal period subject to budget reapprovals
In addition to the 228414454 expenses paid by the Commission from its
operating funds there is also considered as cost the 21073241 in fees re
tained at the source by agents selling Hunting and Fishing Licenses and Per
mits as provided by law
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Commission for the past three
years are compared in the following statement297
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
Administration 18043885 14627100 15988477
Education 6331834 9549355 9926192
Law Enforcement 103669276 98900253 109014214
Eish Management 36036182 15399321 13796050
Game Management 2418517 2574812 2024653
SubTotals166499694 141050841 150749586
PittmanRobertson Proj ects 382176 37 411 250 94 440 420 57
DingellJohnson Projects 23697123 23114358 22529996
TJ S Study Commission 00 00 458519
Totals228414454 205290293 217780158
BY OBJECT
Personal Services1195 299 37 1189 387 24 1122 497 87
Subsistence Allowance 360000 360000 360000
Travel Expense 3500010 2886293 3010120
Supplies Materials 29352489 28548265 30341249
Communication 4220754 3959457 3391413
Heat Light Power Water 1358809 1256903 1139737
Printing Publicity 3778392 4243052 7916377
Repairs Alterations 5914816 4977992 4486729
Rents 2098825 1557261 1370687
Insurance Bonding 1097007 930193 882797
Pensions Ret System 6290954 6422076 5732193
Pensions Soc Security 35 932 44 34 38718 28 420 47
Indemnities 590983 1379998 999269
Equipment 22952086 18931451 36821812
Miscellaneous 138692 192850 125851
Total Expense Payments204776998 1 980 232 33 2116 700 68
OUTLAY
Land Buildings Improvements and
Equipment 23637456 7267060 6110090
Total Cost Payments228414454 205290293 217780158
Fees Retained at Source
By Agents Selling Hunting and
Fishing Licenses 21073241 18764375 18044350
Total Costs249487695 224054668 235824508
Number of Employees on Payroll
June 30 244 247 250298
STATE GAME AND FISH COMMISSION
GENERAL
Members of the State Game and Fish Commission on June 30 1964 wore
James Darby Vice Chm Vidalia Georgia First District
Richard Tift Box 765 Albany Georgia Second District
William E Smith Americus Georgia Third District
William Z Camp Sec Newnan Georgia Fourth District
Charles L Davidson Jr Lithonia Georgia Fifth District
C Flannery Pope Dublin Georgia Sixth District
James B Langford Chm Calhoun Georgia Seventh District
Harley Langdale Valdosta Georgia Eighth District
John B Wikle Clarkesville Georgia Ninth District
Leonard Bassford 2125 Gardner Augusta Georgia Tenth District
Jimmy Williamson Darien Georgia Coastal District
The eleven members of the State Game and Fish Commission are bonded
for 100000 each as required by law Bond Number FID 3136 written by the
General Insurance Company of America covers each member of the Com
mission and replaces the individual bonds given by each member prior to
April 1 1962 Their bond covers faithful performance of duties and accounting
for all monies securities and other property
The former Director of the State Game and Fish Commission Fulton
Lovell was bonded for 1000000 with the General Insurance Company of
America Bond Number 412669 dated February 11 1960
Mr Rosser Malone Acting Director of the State Game and Fish Commis
sion is bonded for 1000000 with the Hartford Accident and Indemnity
Company Bond Number N3615040 dated October 1 1963
The following named employees are bonded with Surety Bonds covering
the faithful performance of duties and the honest accounting for all moneys
securities and other property coming into the possession of the said employee
as principal
Mr David H Gould Bond Number 412638 written by the General In
surance Company of America for 1000000
Miss Vennie M Jones Retired Bond Number 412635 was written by
the General Insurance Company of America for 1000000 Bond cancelled
as of March 6 1964299
STATE GAME AND FISH COMMISSION
Mr Robert W Busby Bond Number FD11679 written by the General
Insurance Company of America for 1000000
Mr R S Lowell Bond Number 426809 written by the General Insurance
Company of America for 100000
Mrs Gertrude C Dooly is bonded for 100000 and is covered under Bond
Number FID 3136 written by the General Insurance Company of America
covering the members of the State Game and Fish Commission
All other employees of the State Game and Fish Commission were placed
under Public Employees Blanket Bond written by the American Casualty
Company effective beginning May 13 1962 Bond Number 437740 dated
May 16 1962 Coverage is under Insuring Agreement 4 Faithful Performance
Blanket Position Bond for 1000000 This bond replaces like bond written
by Hartford Accident and Indemnity Company effective date May 13
1959 Bond No 3388532
Agents of the Game and Fish Commission selling hunting andor fishing
licenses were covered by Faithful Performance Schedule Bond written by the
American Fire and Casualty Company Bond Number S33007 effective date
December 21 1961 expiration date December 21 1963 This bond was re
placed by new bond as of December 21 1963 written by Travelers Indemnity
Company Bond 1107386 These bonds cover agents in various amounts as
set out in the bonds
Salary of the former Director of the Game and Fish Commission Fulton
Lovell was in accordance with Merit System classification under authority of
Executive Order on file in the office of the Merit System of Personnel Admin
istration Executive Order and ruling by the States Attorney General relative
thereto were quoted in audit report for the fiscal year ended June 30 1959
Salary of the Acting Director Rosser Malone was fixed by the State Game
and Fish Commission in compliance with letter from the Attorney General
dated October 24 1963 and by Act of General Assembly approved March 10
1964 as quoted in Appendix to the unit report
Legislative Act approved March 7 1960 repealed the Act authorizing
payment of subsistence allowances to wildlife rangers and provided that they
be paid for actual expenses incurred by the rangers in the performance of
duties
For the past several years in each years audit it has been necessary to
repeat the following paragraph because the Department has not yet received
reimbursement300
STATE GAME AND FISH COMMISSION
The salary overpayment in the amount of 52769 made to J C Cal
houn former Director of the Game and Fish Commission and reported
in audit for the year ended June 30 1951 has not been refunded and
at the time of the examination was in the hands of the State Attorney
General for collection
There is no authority to charge this account off without an act of the
General Assembly Since there has been no collection or legal action filed on
this item in the past thirteen years it will not be shown as an asset in the cur
rent balance sheet but will be kept on file as an account receivable until col
lected or charged off by the General Assembly
Hunting andor fishing licenses are sold by various agents in each of the
counties of the State with accounting control in the office of the State Game
and Fish Commission The agents are allowed a commission of 25 for each
license sold Bonded agents remit to the State Game and Fish Commission
after licenses are sold others remit for licenses at the time they receive them
and return any unsold licenses at the end of the season for a refund or exchange
for next seasons license
Schedule on Pages 9 through 11 of the unit report shows total sales of
hunting andor fishing licenses by counties for the fiscal year ended June 30
1964 The total for the county represents sales by all agents within that county
for the year as shown on the agents account records kept by the State Game
and Fish Commission
Under the laws of the State of Georgia Code Section 401805 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 special attention is called to the following
conditions and transactions disclosed by examination
Records in the office of the State Game and Fish Commission show pur
chase of one 15 Bell Boy boat 21007 from the Griffins Marine Inc by
the State Game and Fish Commission Invoice is dated November 17 1958
and the price of the boat is shown as 102000 less 15 or a net price of
86700 Check for 86700 was issued to the Griffins Marine Inc dated
November 19 1958 by the Game and Fish Commission in payment of this
invoice No record could be located showing where a boat of this description
had been listed in the inventory records maintained by the State Game and
Fish Commission301
STATE GAME AND FISH COMMISSION
Boat Registration Certificate GA4343A dated June 4 1963 was issued
to James W Wheeler as owner of one Bell Boy 15 1958 model boat but no
record could be located in the office of the State Game and Fish Commission
of sale of a Bell Boy 15 boat nor could any record be found of receipt of any
funds from sale of such boat
Mr Wheeler has made statements that he bought the boat from the State
Game and Fish Commission and had paid Mr Fulton Lovell former Direc
tor the sum of 60000 for the boat Mr Lovell was indicted by the Fulton
County Grand Jury for misappropriation of the funds received from sale of
the boat to Mr Wheeler Mr Lovell was tried in Fulton Superior Court on
this indictment but the trial jury was unable to reach a verdict and the case
is still pending in that Court
Since Mr Lovell was the Director of the State Game and Fish Commission
at the time the boat was found missing and was responsible for the property
of the Commission he or his surety bondsman should be required to produce
the boat or reimburse the Commission for the value of the boat
A payment of 15000 was made to Ellard and Frankum for representing
Joe Kight a wildlife Biologist with the State Game and Fish Commission in
a case brought against this employee for shooting a dog in carrying out his
duties of protecting the deer in his area The case was brought in the name of
the State vs Joe Kight and since the Attorney General is the legal officer to
represent the State it was felt that his office could not represent a defendant
in a case brought by the State Therefore the State Game and Fish Commis
sion on advice of the Attorney Generals office employed an outside attorney
to represent their agent in this case It is vital for the State Game and Fish
rangers to have authority to destroy dogs that are found molesting wildlife
and the State Game and Fish Commission was trying to protect this right by
providing legal counsel for their employee
Section 4 of Act of the General Assembly Georgia Laws 1943 Page 284
provides as follows
The Department of Law is hereby vested with complete and exclusive
authority and jurisdiction in all matters of law relating to every depart
ment of the State other than the judicial and legislative branches there
of The several departments commissions institutions officers and
boards of the State Government are hereby prohibited from employing
counsel in any manner whatsoever However the Governor with the
concurrence of the Attorney General in specific instances and on special
causes may appoint therein and thereto for such temporary and specific
services Deputy Assistant Attorneys General to be compensated there
for as the Governor may direct302
STATE GAME AND FISH COMMISSION
To comply with the above provision for employing outside counsel on a
temporary basis an executive order should have been obtained covering this
case
Recommendations were made to the Bookkeeping Department that will
improve the accounting records of the State Game and Fish Commission Pay
ments for construction and outlay projects should be posted on ledger sheets
separate from expense payments Ledger cards should be kept for receipts as
well as payments showing source and classification
State Purchase Order Number 45929B was issued on August 27 1963 to
Murray Motor Company Monroe Georgia for a 1964 Pontiac Star Chief
4 door sedan at a cost of 312994 for use by the State Game and Fish Com
mission during the administration of former Director Fulton Lovell This car
was not delivered until October 9 1963 Before delivery the Commissions
request for a cancellation of the purchase order was refused on grounds that
the order called for special equipment and color and could not be cancelled
Mr Iiosser Malone the Acting Director on October 10 1963 in letter to the
Supervisor of Purchases declared the car surplus and requested that it be
sold The car was sold to Dr J H Lamm the highest bidder as authorized
by the Supervisor of Purchases on October 21 1963 for 335100
The use of Jeeps as to whether or not they were acquired as passenger
carrying vehicles has been covered in Comments of previous audit reports
Prior to the passage and approval of the Legislative Act of April 6 1961
quoted in Appendix to the unit report the purchase of passenger carrying
automobiles from State funds was prohibited by State law with the exception
of one automobile for use of the Governor and motor vehicles for use of the
Department of Public Safety
The examiners encountered some difficulty in accounting for items on the
inventory due to the fact that inventories are not centrally located but are
kept by each division
The examiners recommend that some person be responsible for all inven
tory items and a central record of all inventory items be maintained on a
current basis
Appreciation is expressed to Mr Malone the Director and to his staff for
the courtesy and cooperation shown the examiners from this office during the
examination and to this Department throughout the year303

GENERAL ASSEMBLY304
GENERAL ASSEMBLY
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation330000000 124810000
Budget Balancing Adjustment 77766597
Transfers Other Spending Units2213749 1912115
Total Income Receipts327786251 200664482
NONINCOME
Private Trust Funds 1207716 1453624
CASH BALANCE JULY 1st
Budget Funds 15252046 24008606
Totals344246013 226126712
PAYMENTS
EXPENSE
Personal Services 92586167 146311691
Travel 135239734 13032001
Supplies 10862096 7716343
Communication 6714476 6316711
Heat Light Power Water 1448
Publications
Acts and Journals 15604552 13627075
Constitutional Amendments 9000 6257598
Other 19035305 7105813
Repairs 19798027 1540007
Rents 22 626 79 13 318 34
Insurance 13134 16613
Equipment 6007514 1639327
Miscellaneous 2499703 3311810
Pensions Benefits 1891995 1214219
Total Expense Payments3125 258 30 2 094 210 42
NONCOST
Private Trust Funds 1207716 1453624
CASH BALANCE JUNE 30th
Budget Funds 30512467 15252046
Totals344246013 226126712
The State Treasurer is disbursing agent for the General Assembly305
GENERAL ASSEMBLY OF GEORGIA
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1964 the accounts of the General
Assembly showed a balance of 30512467 in the State Treasury available to
pay outstanding obligations and for operations in the next fiscal year as es
tablished by action of each respective body of the General Assembly
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the General Assembly for operations in the year
ended June 30 1964 was 330000000
From the 330000000 received 2213749 was transferred to the State
Personnel Board for State Employees Health Insurance Fund leaving net
income receipts of 327786251
The 327786251 net income together with the cash balance of
15252046 in the accounts of the General Assembly at the beginning of the
fiscal year made total funds available 343038297 in the period covered by
the report
From the 343038297 available funds 312525830 was expended for
budget approved items of legislative expense and 30512467 remained on
hand June 30 1964 the end of the fiscal year
In the period covered by this report the General Assembly was in regular
session forty daysJanuary 13 1964 to February 21 1964 and in extraor
dinary session fiftythree daysMay 4 1964 to June 25 1964
COMPARISON OF OPERATING COSTS
Operating costs of the General Assembly for the past three years are com
pared in the following statement306
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
GENERAL ASSEMBLY
Personal Services and Travel1 623 214 84
Supplies 10354331
Communications 41 811 71
Lights and Water 1448
Printing and Publications 346 402 67
Repairs 19725850
Rents 2190279
Pensions Retirement Soc Sec 1120360
Insurance Bonding 13134
Equipment 5826299
Miscellaneous
DuesCouncil of State Govts 1600000
DuesAtlantic States Marine
Fisheries 1 20000
DuesNatl Conf of State Legis
Leaders 200000
DuesNatl Conf of Comssrs on
Uniform State Laws 160000
Subscriptions 16832
Credit Reports 1800
Freight Express Drayage 314310
Cleaning Services 713 66
Decorating Capitol Steps for
Inauguration
1963
1 035 639 91
72 430 02
33 81517
266 586 06
13 302 07
12 939 51
7 871 35
7863
9 673 04
14 000 00
1 200 00
1 000 00
2 138 37
13 841 32
576 75
1962
914 637 02
47 427 38
27 753 44
204 883 06
164 615 98
11 567 85
22 333 23
62 223 09
14 000 00
340000
2042
2 277 26
9 272 36
2 428 589 31 1 485 092 20 1 484 411 09
OFFICE OF LIEUTENANT GOVERNOR
Personal Services and Travel 65 936 52
Supplies 227352
Communications 14 830 57
Repairs 22800
Rents 35400
Equipment 34800
Miscellaneous 14945
61 058 77 65 989 49
1 939 16 2 26410
17 415 40 13 508 27
387 47 220 88
7600 302 00
1 134 79 29815
18218
84 120 06 82 193 77 82 582 89307
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
OFFICE OF SPEAKER OF THE HOUSE
Personal Services and Travel 43 64105
Supplies 24590
Communications 6 303 63
Repairs
Rents 37000
Equipment 289 65
Miscellaneous
1963
1962
50 850 23
44 944 61 49 165 80
816 43 43217
5 529 33 4 074 22
466 69 475 55
202 83 4850
574 69 81818
1607 1 109 91
52 550 65 56124 33
LEGISLATIVE COUNSEL
Personal Services and Travel 10411914
Supplies 255823
Communications 4198 85
Printing Publications 8590
Repairs 49377
Pensions Retirement Soc Sec 7 716 35
Equipment 117450
Miscellaneous 4 50
80 471 65 58 463 49
541 15 213919
3 950 07 2 372 29
2 825 80
1106 84
4 270 84 2 995 92
1 402 70 3 804 00
163 41 2 244 29
12035124 9473246 7201918
ABANDONMENT AND ILLEGITIMACY
STUDY COMMITTEE
Personal Services and Travel
AD VALOREM TAX STUDY COMMITTEE
Personal Services and Travel
ADMINISTRATIVE LAW AND
PROCEDURES COMMITTEE
Personal Services and Travel 288 64
AGRICULTURAL AND NATURAL
RESOURCES STUDY COMMITTEE
Personal Services and Travel
AGRICULTURAL COMMODITY ACT
STUDY COMMITTEE
Personal Services and Travel
ALCOHOL CONTROL DEPARTMENT
FEASIBILITY STUDY COMMITTEE
Personal Services and Travel 21216
67320
224 00
3 40240
1115 60308
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
1963
1962
ALCOHOL CONTROL STUDY
COMMITTEE
Personal Services and Travel
APPROPRIATIONS COMMITTEE
Personal Services and Travel
APPROPRIATIONS STUDY COMMITTEE
Personal Services and Travel
AUDITING ENROLLING AND
ENGROSSING COMMITTEE
Personal Services and Travel
BARBER AND BEAUTICIANS BOARD
STUDY COMMITTEE
Personal Services and Travel
BLACK SHANK STUDY COMMITTEE
Personal Services and Travel
BUDGET STUDY COMMITTEE
Personal Services and Travel
BUDGETARY SYSTEM STUDY
COMMITTEE
Personal Services and Travel
Supplies
COMMERCIAL CODE STUDY
COMMITTEE
Personal Services and Travel
COMMITTEE ON AGRICULTURAL
RESEARCH
Personal Services and Travel
COMMITTEE OF ONE TO STUDY
DEFENSE AND VETERANS AFFAIRS
Personal Services and Travel
COMMITTEE OF ONE TO STUDY
HEALTH CODE
Personal Services and Travel
51440
35 23458
69800
242720 362880 524000
1 378 40
2 450 60
6 020 76
4 584 20
25 385 60
3200
25 417 60
893 20
1 613 28
1 550 81
2 625 12GENERAL ASSEMBLY OF GEORGIA YEAR ENDED JUNE 309 30
COMMITTEE OF ONE TO STUDY LUMBER AND FOREST PRODUCTS Personal Services and Travel 1964 1963 89596 1962

COMMITTEE OF ONE TO STUDY PERMANENT AUTO PLATES Personal Services and Travel 47200

COMMITTEE OF ONE TO ATTEND ATLANTIC STATES MARINE FISHERIES Personal Services and Travel 200 00
COMMITTEE TO ATTEND COUNCIL OF STATE GOVERNMENTS CONFERENCE Personal Services and Travel 411 70

COMMITTEE OF ONE TO ATTEND FLUECURED TOBACCO MEETING RALEIGH N C Personal Services and Travel f 219 92

COMMITTEE OF ONE TO ATTEND HIGHWAY OFFICIALS CONVENTION PORTLAND OREGON Personal Services and Travel 1 204 20

COMMITTEE TO ATTEND INSURANCE DEPT WORKSHOP Personal Services and Travel 808 80

COMMITTEE OF ONE TO ATTEND INTERSTATE MEETING AT STATE DEPT OF REVENUE Personal Services and Travel 8880

COMMITTEE OF ONE TO ATTEND NATIONAL LEGISLATIVE CONFERENCE Personal Services and Travel 33737

COMMITTEE TO ATTEND AND OBSERVE STATE SPONSORED INSURANCE WORKSHOP Personal Services and Travel 747 92

310
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
1963
1962
COMMITTEE TO ATTEND SOUTH
EASTERN REGIONAL MEETING
OF U S TRAFFIC SAFETY
COUNCIL
Personal Services and TravelS
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION September 5
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION September 26
Personal Services and Travel3
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION October 9
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION October 17
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION October 17
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION October 22
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION November 1
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION November 8
Personal Services and Travel
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION November 13
Personal Services and Travel
COMMITTEE TO STUDY AND
EXPLAIN CONSTITUTIONAL
AMENDMENTS OF 1962
Personal Services and Travel
COMMITTEE TO ATTEND COUNCIL
OF STATE GOVTS CONFERENCE
Personal Services and Travel
749 92
401 92
972 48
1 007 91
1 375 20
189 60
853 60
1 132 40
1 177 64
961 76
1 323 92
9040311
GENERAL ASSEMBLY OF GEORGIA
COMMITTEE ON YOUTH STUDY
Personal Services and Travel
Communications
Rents
COMMITTEE ON ECONOMY
EFFICIENCY AND REORGANI
ZATION IN STATE GOVERNMENT
Personal Services and Travel
YEAR ENDED JUNE 30
1964 1963 1962
4 474 08
22214
10000
4 796 22
1 247 00
COMMITTEE TO INSPECT GEORGIA
STATE COLLEGE MEDICAL
COLLEGE UNIVERSITY OF
GEORGIA AND GEORGIA TECH
Personal Services and Travel
COMMITTEE TO INSPECT OFFICE
AND OPERATION OF GEORGIA
FORESTRY COMMISSION AT
MACON
Personal Services and Travel
COMMITTEE TO INSPECT GEORGIA
TECH GEORGIA STATE NORTH
GEORGIA COLLEGE AND
SOUTHERN TECH
Personal Services and Travel
COMMITTEE TO INSPECT
OPERATION AND MAINTENANCE
AT STATE HOSPITALS
MILLEGEVILLE AND GRACEWOOD
Personal Services and Travel
COMMITTEE TO INSPECT
OPERATION AND MAINTENANCE
AT STATE HOSPITAL
MILLEDGEVILLE
Personal Services and Travel
COMMITTEE TO INSPECT STATE
PRISONS AT REIDSVILLE AND
BUFORD
Personal Services and Travel
1 99308
79352
16000
278 40
2 069 68
2 336 24312
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
COMMITTEE TO STUDY
AGRICULTURAL PROJECTS OF
VOCATIONAL EDUCATION
Personal Services and Travel 104936
COMMITTEE TO STUDY COST OF
IMPLEMENTING 1963 FINANCIAL
ACT
Personal Services and Travel 1 076 80
COMMITTEE TO STUDY THE
DISPOSITION OF UNCLAIMED
PROPERTY
Personal Services and Travel 143072 27312
COMMITTEE OF ONE TO STUDY
HOUSE RULES CHANGES
Personal Services and Travel 196 00
COMMITTEE TO VISIT GEORGIA
STATE HOSPITAL AT
MILLEDGEVILLE
Personal Services and Travel 53360
COMMITTEE TO INSPECT RURAL
ROADS
Personal Services and Travel 31200
COMMITTEE TO STUDY LOCATION
OF GBACEWOOD TYPE FACILITY
Personal Services and Travel 953 60
COMMITTEE TO STUDY MAINTE
NANCE UPKEEP AND
CONDITIONS OF STATE PARK
PROPERTY IN NORTH GEORGIA
Personal Services and Travel 156496
COMMITTEE TO STUDY MAINTE
NANCE UPKEEP AND CONDITION
OF STATE PARK PROPERTY IN
SOUTH GEORGIA
Personal Services and Travel 1116 24
COMMITTEE TO STUDY MUNICIPAL
BOUNDARIES
Personal Services and Travel 4138 56313
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
1963
1962
COMMITTEE OF ONE TO STUDY
POSSIBLE LEGISLATION
AFFECTING DEPARTMENT OF
CORRECTIONS
Personal Services and Travel 1 417 60
COMMITTEE TO STUDY RETIRE
MENT PROGRAM FOR DEPT
OF PUBLIC SAFETY
Personal Services and Travel 2 580 96
COMMITTEE TO STUDY SCHOOL
DROPOUTS
Personal Services and Travel 1 765 60
COMMITTEE TO STUDY REMOVAL
OF BILLBOARDS FROM FEDERAL
HIGHWAYS
Personal Services and Travel
COMMITTEE TO VISIT CAVE
SPRING SCHOOL FOR DEAF
Personal Services and Travel 40400
COMMITTEE TO VISIT GEORGIA
SCHOOL FOR THE DEAF
Personal Services and Travel 573 44
COMMITTEE TO VISIT GEORGIA
SCHOOL FOR BLIND
Personal Services and Travel 106 40
COMMITTEE TO VISIT GEORGIA
TRAINING SCHOOL AT ALTO
Personal Services and Travel 53976
COMMITTEE TO VISIT SECRETARY
OF AGRICULTURE IN REGARDS
TO TOBACCO
Personal Services and Travel 8400
CONGRESSIONAL APPORTIONMENT
STUDY COMMITTEE
Personal Services and Travel 7 253 26
CONSTITUTION REVISION STUDY
COMMITTEE
Personal Services and Travel 4480
51440
134 80314
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
CONSTITUTION REVISION COMMITTEE
Personal Services and Travel 13 47646
CONSTITUTION REVISION
COMMISSION
Personal Services and Travel 1555570 637528
Supplies 9171
Communications 7000
Printing Publications 36600
1555570 690299
CRIMINAL LAW STUDY COMMITTEE
Personal Services and Travel 21 692 26 21 978 26 18 079 07
Supplies 12800
Communications 58448 46113
Equipment 2 222 42
Miscellaneous 400
2169226 2256274 2089462
CRIMINAL LAW PROCEDURES
Personal Services and Travel 108240
DEFENSE AND VETERANS AFFAIRS
STUDY COMMITTEE
Personal Services and Travel 591786 534252
DISBARMENT LAW STUDY
COMMITTEE
Personal Services and Travel 312360 303676
DORMITORY CONSTRUCTION
MAINTENANCE AND MANAGE
MENT UNDER UNIVERSITY OF
GEORGIA STUDY COMMITTEE
Personal Services and Travel 255148
EACH MEMBER OF THE SENATE
APPOINTED AS A COMMITTEE
OF ONE TO STUDY REAPPOR
TIONMENT
Personal Services and Travel 1401084 980416
ECONOMIC DEVELOPMENT STUDY
COMMITTEE
Personal Services and Travel 32515GENERAL ASSE EDUCATION LIAISON COMMITTEE Personal Services and Travel VIBL EE Y OF 1964 15 784 GE rEA 67 ORGIA R ENDED JU1 1963 53088 E 315 30 1962 19 705 65

EDUCATION STUDY COMMITTEE Personal Services and Travel 1 014 00

EDUCATIONAL RIGHTS STUDY COMMITTEE Personal Services and Travel 2501 60

EDUCATIONAL MATTERS STUDY COMMITTEE Personal Services and Travel 77640 7420 9 259 42

ELECTION LAWS STUDY COMMIT Personal Services and Travel 3 238 42 702 55
Supplies Printing Publications
15 784 67 85060 3 940 97
FEDERALSTATE INCOME TAX FORM CONFORMITY Personal Services and Travel 179 20 78615

FINANCE COMMISSION Personal Services and Travel TEE

FIRE INSURANCE PROCEDURE STUDY COMMITTEE Personal Services and Travel 1 372 20

FIREWORKS STUDY COMMITTEE Personal Services and Travel 1 619 22

FLOOD CONTROL STUDY COMMIT Personal Services and Travel 665 40

FORESTRY AND SOIL CONSERVATION STUDY COMMITTEE Personal Services and Travel 69718

GAME AND FISH STUDY COMMITTEE Personal Services and Travel 345 60

7 719 02
316
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
GEORGIA HOUSING STUDY
COMMITTEE
Personal Services and Travel 682248
GEORGIA NUCLEAR ADVISORY
COMMISSION
Personal Services and Travel 83900
GOVERNMENT OPERATIONS STUDY
COMMITTEE
Personal Services and Travel
GOVERNORS COMMISSION FOR
SCIENTIFIC RESEARCH AND
DEVELOPMENT
Personal Services and Travel 26 500 00
GOVERNORS COMMISSION FOR
EFFICIENCY AND IMPROVE
MENT IN GOVERNMENT
Personal Services and Travel 7367828 449631
Supplies 127076
Communications 1 58052
Printing Publications 12700
Repairs 13700
Insurance Bonding 8750
Equipment 3 60805
7367828 1130714
GOVERNORS COMMISSION TO
IMPROVE EDUCATION
Personal Services and Travel 6988129
GOVERNORS MANSION ADVISORY
COMMITTEE
Personal Services and Travel 13760 108129 131366
HEALTH AND WELFARE STUDY
COMMITTEE
Personal Services and Travel
HEALTH CODE CONSOLIDATED
COMMITTEE
Personal Services and Travel 147840
HEALTH CODE STUDY COMMITTEE
Personal Services and Travel 580464 890936 437756
2470 68317
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
HIGHWAY BILLBOARD STUDY
COMMITTEE
Personal Services and Travel 104080
HIGHWAY STUDY COMMITTEE
Personal Services and Travel 20700
HOUSE EDUCATION STUDY
COMMITTEE
Personal Services and Travel 2648470 1222758
HOUSE FACILITIES STUDY
COMMITTEE
Personal Services and Travel 86800 68000
HOUSE INTERSTATE COOPERATION
COMMITTEE
Personal Services and Travel 858846 740855 337918
HOUSE SEATING STUDY
COMMITTEE
Personal Services and Travel 141264
HUNTING AND FISHING LICENSES
STUDY COMMITTEE
Personal Services and Travel 31192
HYGIENE AND SANITATION STUDY
COMMITTEE
Personal Services and Travel 750029 568112
INDUSTRIAL LOAN BUSINESS
STUDY COMMITTEE
Personal Services and Travel 926717 76350
INDUSTRY AND LABOR STUDY
COMMITTEE
Personal Services and Travel 618508 1501693
INSTRUCTIONS STANDARDS FOR
HIGHER EDUCATION IN THE
UNIVERSITY SYSTEM STUDY
COMMITTEE
Personal Services and Travel 187620318
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
LEGISLATIVE SERVICES COMMITTEE
Personal Services and Travel
Supplies
LEGISLATIVE MATTERS STUDY
COMMITTEE
Personal Services and Travel
LIQUOR CODE STUDY COMMITTEE
Personal Services and Travel
LONG RANGE HIGHWAY PLANNING
STUDY COMMITTEE
Personal Services and Travel
LUMBER AND FOREST PRODUCTS
STUDY COMMITTEE
Personal Services and Travel
LUMBER GRADING STUDY
COMMITTEE
Personal Services and Travel
MENTAL HEALTH STUDY
COMMITTEE
Personal Services and Travel
MENTALLY RETARDED STUDY
COMMITTEE
Personal Services and Travel
MILK AND MILK PRODUCTS
STUDY COMMITTEE
Personal Services and Travel
MILK PRODUCTION STUDY
COMMITTEE
Personal Services and Travel
MOTOR VEHICLE TAX STUDY
COMMITTEE
Personal Services and Travel
MOTOR VEHICLE TITLE ACT
STUDY COMMITTEE
Personal Services and Travel
BE 1964 1 557 59 1963 2 666 23 1962 4 102 33 950
155759 2 666 23 S 411183
2 451 84 5 063 34
409 20
r 5 973 76
5 747 60
8 144 74
717 52
316 2 230 64
6 284 04
282 60
728 96
5 912 38GENERAL ASSEMBL MOTOR VEHICLE TITLE REGISTRATION ACT STUDY COMMITTEE Personal Services and Travel Y OF GE YEA 1964 31200 DRGIA R ENDED JU1 1963 1 747 36 rE 30 319 1962 6191 69

MUNICIPAL GOVERNMENT STUDY COMMITTEE Personal Services and Travel 8 787 99

NATURAL RESOURCES COASTAL INSPECTION TRIP Travel 14000
NATURAL RESOURCES STUDY COMMITTEE Personal Services and Travel 6110 120 64

NEWS GALLERY STUDY COMMITTEE Personal Services and Travel 2 35112 212 80

OIL MINERALS AND GAS LEASES STUDY COMMITTEE Personal Services and Travel 2 908 00

ORDINARIES RETIREMENT STUDY COMMITTEE Personal Services and Travel 5 23216

ORGANIZATIONAL MEETING COMMITTEE Personal Services and Travel 7 598 80

OSTEOPATHIC PROFESSION STUDY COMMITTEE Personal Services and Travel 4710 64

PEACE OFFICERS ANNUITY STUDY COMMITTEE Personal Services and Travel 2 027 08
PEACH INDUSTRY STUDY COMMITTEE Personal Services and Travel 2145 38

PENAL AND CORRECTIONAL AFFAIRS STUDY COMMITTEE Personal Services and Travel 9 943 86

320
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
PERMANENT AUTO LICENSE PLATE
STUDY COMMITTEE
Personal Services and Travel
PORT FACILITIES STUDY
COMMITTEE
Personal Services and Travel
PRACTICIES OF LAW STUDY
COMMITTEE
Personal Services and Travel
PRESERVING PROPERTY STUDY
COMMITTEE
Personal Services and Travel
PRIVATE EDUCATION STUDY
COMMITTEE
Personal Services and Travel
PUBLIC ADDRESS SYSTEM STUDY
COMMITTEE
Personal Services and Travel
PUBLIC TRAVEL PROMOTION
COMMITTEE
Personal Services and Travel
RADIO TRANSIT STUDY
COMMITTEE
Personal Services and Travel
REAPPORTIONMENT STUDY
COMMITTEE
Personal Services and Travel
REGIONAL FOREST FIRE PROTEC
TION COMPACT STUDY
COMMITTEE
Personal Services and Travel
RETIREMENT DEPT OF PUBLIC
SAFETY STUDY COMMITTEE
Personal Services and Travel
RULES COMMITTEE
Personal Services and Travel
1964
1963
1 455 20
2 991 20
1 587 28
15
1 732 08
645 04
2 246 56 1 092 56
3 508 54 1 242 83
4 729 80
200 96
2 693 40
1962
795 28
446 16
7 573 60
110 12
1 25712321
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
RURAL ROADS STUDY COMMITTEE
Personal Services and Travel
SCHOOL BUS DRIVERS RETIRE
MENT STUDY COMMISSION
Personal Services and Travel
SENATE ADMINISTRATIVE AFFAIRS
COMMITTEE
Personal Services and Travel
SENATE APPROPRIATIONS
COMMITTEE
Personal Services and Travel
SENATE AGRICULTURAL
COMMITTEE
Personal Services and Travel
SENATE COMMITTEE ON BUSINESS
TRADE AND COMMERCE
Personal Services and Travel
SENATE ECONOMY REORGANIZA
TION AND EFFICIENCY IN
STATE GOVERNMENT
COMMITTEE
Personal Services and Travel
SENATE EDUCATIONAL STUDY
COMMITTEE
Personal Services and Travel
SENATE EDUCATIONAL MATTERS
STUDY COMMITTEE
Personal Services and Travel
SENATE GOVERNMENT OPERATIONS
STUDY COMMITTEE
Personal Services and Travel
Communications
SENATE GOVERNMENT STUDY
COMMITTEE
Personal Services and Travel
1964
4200
8000
1963
8 285 08
392 00
3 998 36 1 975 42
170 00
1962
190 64
3 420 00
252104 327248 200000
5 482 32 1 854 64
12 53123 20 874 42 299 41
12 531 23 21 173 83
1 803 28322
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
SENATE INTERSTATE COOPERA
TION COMMITTEE
Personal Services and Travel 4 59215 4 852 42 25756 97
SPECIAL AGRICULTURAL STUDY
COMMITTEE
Personal Services and Travel 36992 58570
SPECIAL BARBER BEAUTICIAN
BOARD STUDY COMMITTEE OF
ONE
Personal Services and Travel 56272
SPECIAL BUDGET STUDY
COMMITTEE
Personal Services and Travel 229556
SPECIAL COMMERCE COMMITTEE
Personal Services and Travel 188710
SPECIAL COMMERCE COMMITTEE
OF ONE
Personal Services and Travel 95596
SPECIAL COMMITTEE ON NATURAL
RESOURCES
Personal Services and Travel 1 794 76
SPECIAL COMMITTEE TO ATTEND
NATIONAL LEGISLATIVE
CONFERENCE
Personal Services and Travel 2 437 64
SPECIAL COMMITTEE TO ATTEND
NATIONAL CONFERENCE OF
COMMISSIONERS
Personal Services and Travel 289115
SPECIAL COMMITTEE TO INSPECT
ARMSTRONG SAVANNAH STATE
SOUTH GEORGIA AND
VALDOSTA STATE COLLEGES
Personal Services and Travel 391 20323
GENERAL ASSEMBLY OF GEORGIA
SPECIAL COMMITTEE TO INSPECT
GEORGIA CENTER TOR CON
TINUING EDUCATION GEORGIA
EXPERIMENT STATION AND
UNIVERSITY OF GEORGIA
Personal Services and TravelS
SPECIAL COMMITTEE TO INSPECT
GEORGIA TECH GEORGIA
STATE COLLEGE NORTH
GEORGIA COLLEGE AND
SOUTHERN TECH
Personal Services and Travel
SPECIAL COMMITTEE TO INSPECT
COLUMBUS COLLEGE AND
WEST GEORGIA COLLEGE
Personal Services and Travel
SPECIAL COMMITTEE TO INSPECT
MIDDLE GEORGIA COLLEGE
FORT VALLEY STATE COLLEGE
AND WOMENS COLLEGE OF
GEORGIA
Personal Services and Travel
SPECIAL COMMITTEE TO MEET
WITH ADMINISTRATIVE FLOOR
LEADER
Personal Services and Travel
SPECIAL COMMITTEE TO WORK
WITH GOVERNOR TO IMPROVE
EDUCATION
Personal Services and Travel
SPECIAL CONSTITUTION REVISION
OF THE HOUSE OF
REPRESENTATIVES
Personal Services and Travel
SPECIAL CONSTITUTION REVISION
STUDY COMMITTEE
Personal Services and TravelI
SPECIAL CONSTITUTION REVISION
INTERIM COMMITTEE
Personal Services and Travel
YEAR ENDED JUNE 30
1964 1963 1962
551 68
3 022 08
160 00
516 48
204 00
4 902 48
4 774 04
1 973 44
2 18416324
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
SPECIAL CRIMINAL LAW STUDY
COMMITTEE
Personal Services and Travel
SPECIAL ELECTION LAWS STUDY
COMMITTEE
Personal Services and Travel
SPECIAL ELECTION LAWS STUDY
FROM THE GEORGIA HOUSE OF
REPRESENTATIVES
Personal Services and Travel
SPECIAL ELECTION MATTERS
STUDY COMMITTEE
Personal Services and Travel
SPECIAL FEDERAL AND STATE
GOVERNMENT RELATIONS
STUDY COMMITTEE
Personal Services and Travel
SPECIAL FISH HATCHERIES STUDY
COMMITTEE
Personal Services and Travel
SPECIAL FLOOD CONTROL STUDY
COMMITTEE
Personal Services and Travel
SPECIAL HEALTH CODE STUDY
COMMITTEE
Personal Services and Travel
SPECIAL HEALTH AND WELFARE
STUDY COMMITTEE
Personal Services and Travel
SPECIAL HIGHWAY AUTHORITY
STUDY COMMITTEE
Personal Services and Travel
SPECIAL HIGHWAY STUDY
COMMITTEE
Personal Services and Travel
1964
1963
1962
761 74
2 967 20
3 732 40
632 00
476 78
599 04
3 080 59
l 648 00
1 224 62
3 129 31
53600
82960
259 40325
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964
SPECIAL HOG CHOLERA ERADI
CATION COMMITTEE
Personal Services and Travel 7040
SPECIAL HOUSING STUDY
COMMITTEE
Personal Services and Travel
SPECIAL HUNTING AND FISHING
LICENSES STUDY COMMITTEE
Personal Services and Travel
SPECIAL HYGIENE AND SANITA
TION STUDY COMMITTEE
Personal Services and Travel
SPECIAL INDUSTRIAL DEVELOP
MENT STUDY COMMITTEE
Personal Services and Travel
SPECIAL INDUSTRY AND LABOR
TO STUDY LOSS OF INDUSTRY
TO ALABAMA
Personal Services and Travel
SPECIAL INDUSTRY STUDY
COMMITTEE
Personal Services and Travel
SPECIAL INSURANCE STUDY
COMMITTEE
Personal Services and Travel
SPECIAL INTERIM OF MEMBERS
OF STANDING COMMITTEES ON
RULES JUDICIARY AND
SPECIAL JUDICIARY TO STUDY
CONSTITUTION
Personal Services and Travel 2 756 96
SPECIAL LABOR AND INDUSTRY
STUDY COMMITTEE
Personal Services and Travel
SPECIAL LUMBER AND FORESTRY
PRODUCTS STUDY COMMITTEE
Personal Services and Travels
1963
1962
6 175 29
2108 40
3 443 72
1 204 44
441 92
462 50 2 467 44
2 650 52
22612
26400326
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
SPECIAL MENTAL HEALTH STUDY
COMMITTEE
Personal Services and Travel
SPECIAL MISDEMEANOR STUDY
COMMITTEE
Personal Services and Travel
SPECIAL NATURAL RESOURCES
STUDY COMMITTEE
Personal Services and Travel
SPECIAL OIL AND GAS INTERIM
COMMITTEE
Personal Services and Travel
SPECIAL PATIENTS PAY STUDY
COMMITTEE
Personal Services and Travel
SPECIAL PORTS FACILITIES
COMMITTEE OF ONE
Personal Services and Travel
SPECIAL POULTRY MATTERS
STUDY COMMITTEE
Personal Services and Travel
SPECIAL PRIMARY AND URBAN
ROADS STUDY COMMITTEE
Personal Services and Travel
SPECIAL PUBLIC TRAVEL
PROMOTION COMMITTEE
Personal Services and Travel
SPECIAL RULES COMMITTEE
Personal Services and Travel
SPECIAL STATE INSTITUTIONS
AND PROPERTY STUDY
COMMITTEE
Personal Services and Travel
SPECIAL TOBACCO ADVISORY
BOARD STUDY COMMITTEE
Personal Services and Travel
1964
1963
1962
3 82513
2 507 04
1401796 2274538
2 259 26
1 540 00
43104
3 901 80
2 708 90
672 24
136 00
375 62
460240 149034
220 06
327
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
SPECIAL TOBACCO PRODUCTION
INVESTIGATION COMMITTEE
Personal Services and Travel 87056
SPECIAL UNIVERSITY SYSTEM
STUDY COMMITTEE
Personal Services and Travel 41632 40530
SPECIAL WATER POLLUTION
STUDY COMMITTEE
Personal Services and Travel 83150 183920
SPECIAL WELFARE COMMITTEE
OF ONE
Personal Services and Travel 57200
STATE GAME AND FISH FIELD
TRIP COMMITTEE
Personal Services and Travel 21600 33280
STATE INSTITUTIONS AND
PROPERTY COMMITTEE
Personal Services and Travel 1345310
STATE LEASED PROPERTIES
STUDY COMMITTEE
Personal Services and Travel 42 64734 983 20
TAX EQUALIZATION STUDY
COMMITTEE
Personal Services and Travel 191040 341354 281736
TEACHER RETIREMENT STUDY
COMMITTEE
Personal Services and Travel 244464
TOBACCO ADVISORY BOARD
COMMITTEE
Personal Services and Travel 184976 209736 167938
TRAFFIC LAWS STUDY COMMITTEE
Personal Services and Travel 276240
UNIFORM COMMERCIAL CODE
STUDY COMMITTEE
Personal Services and Travel 1639002
328
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30
1964 1963 1962
UNIFORM STATE LAWS STUDY
COMMITTEE
Personal Services and Travel 290606
UNIFORM TRAFFIC CODE STUDY
COMMITTEE
Personal Services and Travel 1364992
UNINSURED MOTORISTS STUDY
COMMITTEE
Personal Services and Travel 439200 371940
UNIVERSITY OF GEORGIA
INSTRUCTIONAL STANDARD
COMMITTEE
Personal Services and Travel 100000
UNIVERSITY SYSTEM STUDY
COMMITTEE
Personal Services and Travel 60090 1523763 2672481
WATER POLLUTION STUDY
COMMITTEE
Personal Services and Travel 162200 201680
YOUTH STUDY COMMITTEE
Personal Services and Travel 99680
Totals312525830 209421042 212706690
Number of Days in Session
Regular Session 40 45 40
Extra Session 53 ig 2
93 57 52
Number on Payroll June 30 30 25 23329
GENERAL ASSEMBLY OF GEORGIA
GENERAL
Additional compensation of members of the 1964 General Assembly was
paid under authority of resolutions quoted in the unit report
George D Stewart is bonded as Secretary of the Senate in the amount of
500000 effective to December 31 1964 Bond is written by the National
Surety Corporation and covers faithful performance of duties and accounting
for all funds coming into his possession by virtue of his office
Glen W Ellard is bonded for 500000 as Clerk of the House of Repre
sentatives effective to January 14 1965 Bond is with the Fidelity and Cas
ualty Company of New York Bond F95351 dated January 14 1959 and
covers faithful performance of duties and accounting for all money coming
into his hands in his official capacity
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of provisions of State
Law and resolutions of the General Assembly which were enacted in confor
mity therewith
The State Treasurer acts as disbursing officer for the General Assembly
and appreciation is expressed to the Treasurer and the staff of his office for
the cooperation given the State Auditors office during this examination and
throughout the year331
DEPARTMENT OF GEOLOGY MINES AND MINING
332
DEPARTMENT OF GEOLOGY MINES AND MINING
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 25600000
Revenues Retained
Earnings Development Services 5132037
Transfers Other Spending Units 237272
Total Income Receipts 30969309
NONINCOME
Private Trust Funds 42736
CASH BALANCE JULY 1st
Budget Funds 8556488
1963
256 00000
4713000
2 55719
305 687 19
384 40
89199 95
39568533 39527154
PAYMENTS
EXPENSE
Personal Services 25300450
Travel 317538
Supplies Materials 5 41345
Communication 3 61361
Heat Light Power Water 2615
Publications Printing 22 29121
Repairs 32a 19
Rents 456600
Insurance 140 52
Pensions Benefits 5 05829
Equipment 2G 495 38
Miscellaneous 359 60
Total Expense Payments 32447328
NONCOST
Private Trust Funds 42736
CASH BALANCE JUNE 30th
Budget Funds 70 784 69
251 829 34
2 960 72
5151 55
6 073 59
1200
17117 41
1 296 31
4 453 40
586 02
4 748 37
14 80319
290 36
309 322 26
384 40
85 564 88
39568533 39527154333
DEPARTMENT OF GEOLOGY MINES AND MINING
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash in Bank
Unauthorized Checks Issued
Authorized Signature of Department Director
Forged and Funds Embezzled andor
Fradulently Taken by Grady C Archer 50 20000
Less Part Restitution by Grady C Archer
August 4 1959 648826
27072 95
43 711 74
70 784 69
LIABILITIES AND SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
27072 95
SURPLUS
For Operations
4371174
70 78469334
DEPARTMENT OF GEOLOGY MINES AND MINING
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Depart
ment of Geology Mines and Mining for the fiscal year ended June 30 1964
FINANCIAL CONDITION
The Department of Geology Mines and Mining ended the fiscal year on
June 30 1964 with a surplus of 4371174 after providing the necessary re
serve of 2707295 to cover accounts payable and purchase orders outstand
ing The surplus of 4371174 represents the amount due from Grady C
Archer for unauthorized checks issued see balance sheet
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 the Department of Geology Mines
and Mining collected 5000 from permits to drill test oil wells These funds
had been transferred to the State Treasury on June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Geology
Mines and Mining in the fiscal year ended June 30 1964 was 25600000
In addition to the 25600000 provided as the current years appropria
tion 4801250 was received from water resources projects 330787 from
map sales and 390000 transfer from the Capitol Square Improvement Com
mittee making total income for the year 31122037
From the 31122037 received 22924 was transferred to the State Per
sonnel Board for the pro rata expense of Merit System Administration and
129804 to the State Employees Insurance Fund leaving net income of
30969309
The net income of 30969309 and the 8556488 cash balance at the
beginning of the fiscal period made a total of 39525797 available to cover
expense of operating the Department of Geology Mines and Mining for the
year
32447328 of the available funds was expended in the year for budget
approved items of expense and 7078469 remained on hand June 30 1964
the end of the fiscal year335
DEPARTMENT OF GEOLOGY MINES AND MINING

COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following state
ment
YEAR ENDED JUNE 30
BY OBJECT 1964
Personal Services 253 004 50
Travel Expense 3175 38
Supplies Materials 541345
Communication 3 613 61
Heat Light Power Water 2615
Printing Publicity 2229121
Repairs 32919
Rents 456600
Insurance Bonding 14052
Pensions Ret System 505829
Equipment 2649538
Miscellaneous 359 60
Total Expense Payments 32447328
Number of Employees on Payroll
June 30 12
1963
251 829 34
2 960 72
5 151 55
6 073 59
1200
17 117 41
1 296 31
4 453 40
586 02
4 748 37
14 803 19
290 36
1962
238 838 11
3 18519
4 682 18
2 878 87
1200
21 733 10
581 68
4 459 00
135 52
3 801 36
3 414 71
333 30
30932226 28405502
12
11
GENERAL
Litigation against the Trust Company of Georgia and the Bank of Forest
Park by the State to recover the balance of 4371174 embezzled andor
fraudulently taken by Grady C Archer in previous years had not been con
summated at the close of the fiscal year on June 30 1964 Suits against these
two banking institutions by the State were in the hands of the States Attor
ney General at the time of this examination
Director Garland Peyton of the Department of Geology Mines and
Mining is bonded in the amount of 1000000 with the Hartford Accident and
Indemnity Company bond No R2104277F effective for the period ending
January 1 1965
Schedule bond covering employees of the Department of Geology Mines
and Mining effective beginning September 1 1959 with premium paid to
September 1 1965 is with the Hartford Accident and Indemnity Company
their bond No 3414408 dated September 4 1959 Liability on each employee
is 2000000 under Insuring Agreement No 4336
DEPARTMENT OF GEOLOGY MINES AND MINING
All receipts disclosed by examination for the fiscal year ended June 30
1964 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 Director and the staff of the Department
of Geology Mines and Mining for the cooperation and assistance given the
State Auditors office during this examination and throughout the year337
i
K
DEPARTMENT OF
HIGHWAYS338
STATE HIGHWAY DEPARTMENT OF GEORGIA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8268298700 7571531100
Budget Balancing Adjustments 167378398 544081010
Revenues Retained
Grants from U S Government 8810907998 6517412355
Grants from Counties and Cities 207720062 83413201
Miscellaneous Sales Rents Participation 150200415 564744822
Transfers Other Spending Units 576 901 83 55217402
Total Income Receipts17546815390 15225965086
NONINCOME
Private Trust Funds 256225254 260172642
State Revenue Collections Unfunded 5632600 5422100
CASH BALANCES JULY 1st
Budget Funds 5500922146 5435849902
Sinking Fund 10000 10000
Private Trust Funds 17192434 19159000
State Revenue Collections Unfunded 320000 5742100
Total23327117824 20941476630STATE HIGHWAY DEPARTMENT OF GEORGIA
339
PAYMENTS 1964 1963
EXPENSE
Personal Services 1600782286 1535097248
Travel 98404785 93544359
Supplies Materials 406067475 344863711
Communication 17124504 20179481
Heat Light Power Water 9890394 8738402
Publications Printing 5668098 4310459
Repairs 108566180 112999850
RentsRegular 29268696 22510498
RentsGeorgia Highway Authority 861848128 840477868
RentsRural Roads Authority 826011562 820494511
RentsState Office Building Authority 35225800 35225800
Insurance 95582 3543615
Indemnities 22217936 22541922
Pensions Benefits 137288831 138220168
Miscellaneous3974 94625 3 914755 64
Total Expense Payments 3760965632 3611272328
OUTLAYS
Lands Improvements
Personal Services 1077367318 1049016267
Travel 96783105 104547918
Supplies Materials 239127605 206695845
Communication 3568625 3927587
Heat Light Power Water 1638772 1483728
Indemnities 1 349 35
Publications Printing 107824 43139
Repairs 15298884 17452554
Insurance 566 24
Rents 3358725 3296462
Pensions Benefits 94733694 86425270
Contracts 9686313257 9507591199
Miscellaneous 402278068 401145926
Equipment 238254298 167994619
Total Outlay Payments11859016734 11549620514
NONCOST
Private Trust Funds 236853688 262139208
CASH BALANCES JUNE 30th
Budget Funds 7427755170 5500922146
Sinking Fund 10000 10000
Private Trust Funds 36564000 17192434
State Revenue Collections Unfunded 5952600 320000
Total23327117824 20941476630340
STATE HIGHWAY DEPARTMENT OF GEORGIA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
AVAILABLE CASH
Budget Funds in BanksChecking Accts 23271 256 53
Budget Funds in BanksTime Deposits 44 81500000
Budget Funds in State Treasury 6181 24517
Petty Cash 1005000
ACCOUNTS RECEIVABLE
U S GovernmentVouchers in Transit
Other Accounts Receivable
11139894 80
13 929 38
74 277 551 70
11153 82418
OTHER ASSETS
InventorySupplies and Materials
UndistributedSign Shop
100 573 43
24941011
349 983 54
Total Current AssetsBudget Funds
85 781 359 42
REVENUE COLLECTIONS
Available Cash
59 526 00
SINKING FUND
Available Cash
10000
PRIVATE TRUST AND AGENCY FUNDS
Available Cash
688 030 59
CAPITAL INVESTMENTS
Lands
Buildings
Equipment Net
Road Equip and Trucks 423895998
Office Equipment 100326782
Other Equipment 128669166
705 657 53
5 319 615 55
6 528 919 46
12 554 192 54
Roads and Bridges
Completed Proj ects847151 045 68
Payment on Uncompleted
Projects to June 30 1964 50459693159 135174797727 136430216981
1 450 831185 82341
STATE HIGHWAY DEPARTMENT OF GEORGIA
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES AND SURPLUS
BUDGET FUNDS
CURRENT LIABILITIES
Accounts Payable
Purchase Orders
Outstanding
600
4 889 438 29 4 889 432 29
ALLOTMENTS TO COMPLETE
CONSTRUCTION
Federal Aid Contracts 148 805 406 71
State Aid Contracts
Regular 182343488
Post Roads 13 265 82777
State ForcesConstr 1 780 552 69
For RightsofWay 16 362 57200
Engr Serv Authors 581 560 99
Less Fed Partic 13324728613
Other Partic 1 364 629 87
ALLOTMENT BALANCES
Special Maintenance
RentsAuthorities
SurveysState Funds
UNRECORDED COMMITMENTS
Federal Funds 19 825063 95
Less
Estimated Federal
Fund Participa
tion Receivable
June 30 1964 1497649400 484856995
State Funds 9 596 55050
APPROPRIATION BALANCES
General Operations 180933428
Maint and Betterment by State Forces 280767508
Planning and Construction 11 016 57441
For Matching Federal Aid 3 968 607 22
182 619 355 04
134 611 916 00
158 656 72
2 250 647 88
784 003 79
48 007 439 04
1 625 300 81
14 445 120 45
19 602 190 99342
STATE HIGHWAY DEPARTMENT OF GEORGIA
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES AND SURPLUS Contd
BUDGET FUNDS
RESERVES
Unapplied Other Cash Participation 75 395 38
Unapplied City Grant Participation 7 83317
Revolving Funds 101 758 42
For Board of Corrections Proj ect 40000 00
Unpaid Cancelled Checks 24124 70
Emergency Fund 327 397 61
Petty Cash Advances 10050 00
Warehouse Stock Purchase Orders 6737979
For ClaimsState Forces 589 21318
Buildings and Equipment 453 380 62
For Inventories and Doubtful Accounts 363 912 92
2 060 445 79
For Excess of Federal Aid Unrecorded
Commitments Over Estimated Federal
Fund Participation Receivable as of
June30 1964 4 848569 95 2 78812416
Total Budget Funds 8578135942
REVENUE COLLECTIONS
Reserve for Revenue Collections
Unfunded 5952600
SINKING FUND
Reserve for Highway Refunding
CertificatesUnpresented loo 00
PRIVATE TRUST OR AGENCY FUNDS
Contractors Deposit Account 35050000
Truckers Escrow Deposit Account 1514000
State Withholding Tax Account 34 813 58
Annuity Savings Fund Account 85 281 65
Social Security Account 202 295 36 688 030 59
CAPITAL INVESTMENT
Surplus Invested in Plant and Equipment 12 554192 54
Surplus Invested in Roads and Bridges1 351 74797727 1 364 302169 81
1 450 831 185 82343
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY
FINANCIAL CONDITION
BUDGET FUNDS
The State Highway Department of Georgia ended the fiscal year on June
30 1964 with cash and currently realizable assets of 8578135942 con
sisting of 7426750170 cash in banks and in State Treasury 1005000
employees petty cash 1113989480 vouchers in transit due from the United
States Government 1392938 accounts receivable and 34998354 in in
ventories and other assets These funds were sufficient to liquidate every
known obligation of the Department on this date and provide appropriations
and reserves including the State matching funds for all existing Federal
programs as follows
ACCOUNTS PAYABLE AND PURCHASE
ORDERS OUTSTANDING 488943229
ALLOTMENTS TO COMPLETE
CONSTRUCTION
Active Contracts 4800743904
Unrecorded Commitments 14 445120 45 62 452 559 49
ALLOTMENT BALANCES
Surveys Rentals and Special Maintenances
APPROPRIATION BALANCES
Funds which had been appropriated to and
held by the Department on June 30 1964
but which had not been allotted for
constructions maintenances admin
istration etc
RESERVES
Unapplied City Grant Participation 7 83317
Unapplied Other Cash Participation 75 395 38
Revolving Funds 101758 42
For Board of Corrections Project 4000000
Unpaid Cancelled Checks 24124 70
Emergency Fund 32739761
Petty Cash Advances 1005000
Warehouse StockPurchase Orders 6737979
For ClaimsState Forces 589 21318
For Buildings and Equipment 453 380 62
For Inventories and Doubtful Accounts 363 912 92
1 625 300 81
19 602 190 99
2 060 445 79
For Excess of Federal Aid Unrecorded
Commitments Over Estimated Federal
Fund Participation Receivable as of
June 30 1964
4 848 569 95 2 788124 16
85 781 359 42344
STATE HIGHWAY DEPARTMENT OF GEORGIA
Federal Funds which had been authorized and appropriated but against
which no contract had been made at June 30 1964 amounted to
1497649400 distributed as follows
Federal AidPrimary 451765146
Federal AidSecondary 1 126 873 48
Federal AidUrban Highways 4 95453619
Federal AidInterstate 6040 17280 38
Federal AidInterstate 9010 3 268 66049
Federal AidEmergency Fund 731 942 91
Federal AidEmergency Fund Advance 394109 85
14 976 494 00
Federal Aid Unrecorded Commitments as reflected on the Current
Balance Sheet amounted to 1982506395 which was 484856995 in ex
cess of the 1497649400 Federal Funds authorized and appropriated at
June 30 1964 These Commitments are treated as a contingent liability as
no actual liability would exist until contracts were signed and work orders
issued authorizing commencement of work To complete the contracts and
authorize performance of work before funds were made available would be in
violation of provisions of the States budget and appropriation laws
REVENUE COLLECTION
In the period under review the Highway Department kept over 50 of
its operating cash balance on time deposits with the various banks throughout
the State and collected 124042500 in interest in the fiscal year under review
The Highway Department also collected 11440349 from counties for the
States part of fines and forfeits levied for use of highways by oversized over
weight and overlength vehicles without permits
This 135482849 in revenue collections plus 320000 on hand at July
1 1963 made 135802849 to account for 129850249 was transferred to
the State Treasury in the period under review and 5952600 remained on
hand at June 30 1964 to be funded to the State Treasury in the next fiscal
period
Minutes of the State Highway Board dated June 7 1962 directed the
Secretary and Treasury of the Highway Department to treat revenue from
sale of permits for oversize overweight and overlength vehicles as agency
income These minutes were quoted in part in report of audit for the previous
fiscal year ended June 30 1963
In compliance with directive from the Highway Board the Secretary and
Treasurer discontinued transferring receipts from sale of permits for oversize
overweight and overlength vehicles to the State Treasury345
STATE HIGHWAY DEPARTMENT OF GEORGIA

Article 7 Section 2 Paragraph III of the State Constitution provides
that all money collected from taxes fees and assessments for State purposes
as authorized by revenue measures enacted by the General Assembly shall
be paid into the General Fund of the State Treasury
General Appropriation Act Ga Laws 1963 Session Page 238 provides
in part as follows Provided that the above appropriation shall be in addi
tion to funds realized by the Highway Department from Administrative
Charges as provided in the Budget Report
52621425 revenue from sale of permits for oversized overweight and
overlength vehicles was collected by the Highway Department in the period
under review and was retained by the Highway Department and deposited
in the Departments Budget Fund accounts for expenditure under budget
approval
Revenue received by the Highway Department from sale of permits for
oversized overweight and overlength vehicles should have been transferred
to the State Treasury and withdrawn on requisition as other allotment funds
are withdrawn Attorney General rulings are quoted in Appendix to the unit
report
SINKING FUND
On June 30 1964 a sinking fund of 10000 was shown representing a
reserve fund set up to pay off a 1940 Refunding Certificate of Indebtedness
that had not been presented for payments
I
I
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held on June 30 1964 amounted to
68803059 made up of deposits by Contractors of 35050000 Truckers
Escrow Deposits of 1514000 and funds for remittances to Retirement
Board for Employees Retirement and Social Security contributions and for
State income tax withholdings in the amount of 32239059
CAPITAL INVESTMENT
Capital Investments of the Highway Department at the close of the fiscal
year on June 30 1964 were
Land 70565753
Buildings 531961555
Equipment 652891946
Roads and Bridges 135174797727
Total 136430216981346
STATE HIGHWAY DEPARTMENT OF GEORGIA
The investment in roads and bridges represents the amount that has been
expended for construction since the beginning of the Department in 1917
through June 30 1964 including payments made on both open and closed
projects without provision for depreciation Also the capital investment
accounts have not been credited with roads and bridges taken out of the State
Highway System in U S Government lake areas and army camps
Schedule on Page 137 of the unit report summarizes construction cost of
roads and bridges by years beginning with the fiscal year ended June 30
1953 and with accumulated total for the period from beginning of construc
tion in 1917 through June 30 1952
Land Buildings and Equipment are more fully described in Schedule on
Pages 64 through 71 of the unit report with detail of Land Buildings and
Equipment purchased in the year ended June 30 1964 shown on Pages 40
through 45 of the unit report
AVAILABLE INCOME AND OPERATING COSTS
The amount of State appropriated funds provided through budget appro
vals for the fiscal year ended June 30 1964 was 8435677098 The several
appropriations reflecting the amount appropriated by the General Assembly
and the additional allotments from the State Emergency Fund to meet ex
penditures approved on budgets as provided by law will be found on Page 6
of the unit report
In addition to the 8435677098 provided as the current years appro
priations 8810907998 was received from the U S Government
246745118 from counties cities railroads and others for participation on
projects 30000000 from the Georgia Rural Roads Authority 25681688
from the Georgia State Highway Authority for engineering services
52621425 from Sale of Permits for oversize overweight and overlength
vehicles 2872246 from junk sales old checks cancelled and other sources
and 465045 from the Department of Defense making total receipts for the
fiscal year of 17604970618
From the 17604970618 received 58155228 was transferred to the
State Personnel Board for the pro rata cost of Merit System Administration
and Employees Health Insurance leaving net income of 17546815390
The 17546815390 net income and the 5500922146 cash balance on
hand at the beginning of the fiscal year made a total of 23047737536
available to cover the expense of operating the Highway Department in the
fiscal year ended June 30 1964
3760965632 of the available funds was expended in the year for ad
ministration highway planning general field engineering and maintenance347
STATE HIGHWAY DEPARTMENT OF GEORGIA
11507548946 for construction and surveys and 351467788 for land
buildings and equipment and 7427755170 remained on hand June 30 1964
the end of the fiscal year Expenditures are detailed more fully in schedules
in the unit report
The 7427755170 cash balance 1113989480 vouchers in transit
from the U S Government and 36391292 in other assets represent the
currently realizable assets of the Department on June 30 1964 and the
total of 8578135942 is sufficient to liquidate all known obligations of the
Department and provide allotments and reserves as already referred to in
the first paragraph of this summary on page 343
Funds allotted for Grants to Counties for Maintenance of Secondary
Roads by Legislative Acts are paid through the State Treasury and are
reported under separate cover
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
1964
1963
1962
Administration 233299067 232317226 240470351
Preparation of Plans 28563826 53264777 00
Research and Analysis 36977877 24508353 37246442
Highway Planning 152403663 140065645 134499564
General Field Engr 230097698 200811476 210120480
Maintenance 1356538011 1264106672 1143954272
Authority Rentals 1723085490 1696198179 1456511088
Construction 9724913271 9643229941 9888875967
Construction and
Reconstruction 317087606 258157392 00
Rights of Way 982639982 1011900721 00
Surveys 482908087 422680327 521287699
Lands and Buildings 113213490 45657514 33285333
Equipment 238254298 167994619 201423654
156 199 823 66 151 608 928 42 138 676 748 50348
STATE HIGHWAY DEPARTMENT OF GEORGIA
YEAR ENDED JUNE 30
BY OBJECT 1964 1963
EXPENSE
Personal Services1600782286 1535097248
Travel Expense 98404785 93544359
Supplies and Material 4 060 674 75 3 448 63711
Communication 17124504 20179481
Heat Light Power Water 9890394 8738402
Printing and Publicity 56 680 98 43104 59
Repairs 108566180 112999850
RentsRegular 29268696 22510498
State Office Building
Authority 35225800 35225800
Georgia State Highway
Authority 861848128 840477868
Rural Roads Authority 8 260115 62 8204 94511
Insurance and Bonding 95582 3543615
Indemnities 22217936 22541922
PensionsRet and Soc Sec 137288831 138220168
Miscellaneous
Expense 13358118 3497904
Inter Department Billings 4108 52743 3 949 734 68
1962
14 119 034 86
832178 69
3 267 743 70
191 442 63
75 209 45
62 601 69
955 817 87
155 610 98
352 258 00
6 342 538 80
7 870 314 08
13 705 40
215 028 40
1 249 714 56
46 479 65
3 521 656 79
37 609 656 32 36 112 723 28 32 228 021 97
OUTLAY
Roads Land Buildings and
Improvements
Personal Services 10773 67318
Travel Expense 96783105
Supplies Materials 239127605
Communication 35 686 25
Heat Light Power Water 1638772
Printing and Publicity 1 078 24
Repairs 15298884
Rents 3358725
Insurance and Bonding 566 24
Pensions 94733694
Indemnities i 349 35
Contracts
Roads and Bridges 95 841 034 53
Land 3509340
Buildings 98700464
Miscellaneous 402273068
Equipment 2 382 542 98
Total Outlay Payments118
Total Cost Payments156
Number of Employees on Payroll
at End of Payroll Period
June 15 5726
10 490 162 67
1 045 479 18
2 066 958 45
39 275 87
14 837 28
431 39
174 525 54
32 964 62
00
864 252 70
00
94 670 766 04
18 423 65
386 722 30
4 011 459 26
1 679 946 19
9 979 904 37
877 315 46
3 528 756 32
36 415 05
12 63811
340 77
300 099 60
27 35617
00
756 283 32
00
85 080 321 72
48 483 35
253 609 16
3 532 966 59
2 014 236 54
59016734 11549620514 10644872653
19982366 15160892842 13867674850
5709
5629349
STATE HIGHWAY DEPARTMENT OF GEORGIA

The number of employees shown above does not include employees on
common labor payrolls
CONSTRUCTION ALLOTMENTS
On Pages 138 through 140 of the unit report is a schedule of construction
allotments by counties from the beginning of the Highway Department
through June 30 1964 showing State Funds Federal Funds and other funds
participating and the total allotments
Blfl
The total allotted for construction in all the counties for the period from
1917 through the year ended June 30 1964 was 153624096384 of which
135174797727 has actually been paid on open and closed projects
18261935504 is the cost to complete construction in progress and
187363153 encumbrances to be applied as liquidated
CONSTRUCTION CONTRACTS
All recorded construction contracts and commitments awarded by the
Highway Department during the fiscal year ended June 30 1964 are listed
in schedules on Pages 73 through 98 of the unit report showing project
number county class of contract name of contractor and amount and
these contracts are summarized on Page 72 of the unit report
Hi
GEORGIA STATE HIGHWAY AUTHORITY
The Georgia State Highway Authority was created by Legislative Act
approved January 18 1961 This Act abolished the State Bridge Building
Authority and combined its activities with the Georgia State Highway
Authority
The activities of this Agency for the fiscal year ended June 30 1964 are
reported under separate cover
RURAL ROADS AUTHORITY
The Rural Roads Authority was created by Act of the General Assembly
approved February 8 1955 and amended by Legislative Act of February 3
1959 and the activities of this Agency to June 30 1964 are reported under
separate cover
SPECIALTRUCK WEIGHING DIVISION
Act of the General Assembly approved March 17 1960 Ga Laws 1960
Page 1122 amending previous Act approved March 27 1941 relating to
the use of the public roads and highways of this State by providing for di
mensions length and weights of motor vehicles and providing penalties for350
STATE HIGHWAY DEPARTMENT OF GEORGIA
the violation of same reads as follows SECTION 1 A The State High
way Board of Georgia is hereby invested with the authority to exercise
certain police powers and by appropriate resolution to designate deputize
and delegate to an appropriate member of a truck weighing crew of the
State Highway Department the necessary authority to enforce the provision
of this Act with respect to dimensions length and weights of motor vehicles
permitted to be operated upon the public roads and highways of this State
Minutes of the State Highway Board of Georgia for April 16 1962 and
June 7 1962 relative to the Truck Weighing Division issuing permits for
oversize overweight and overlength vehicles are quoted in Appendix to the
unit report
Act of the General Assembly approved February 17 1964 Ga Laws 1964
pp 8384 provides that a fee not to exceed 1100 be collected for vehicles
exceeding certain lengths weights and dimensions that use the public roads
and highways of the State of Georgia This 100 fee replaced the adminis
trative charges approved by the Highway Department on April 21 1960
Records kept by the Highway Department on the permits issued appeared
to be in good order Selected groups of permits were test checked and all
permits checked appeared to be in proper order
GENERAL
Act of the General Assembly approved January 25 1963 Georgia Laws
1963 known as the State Highway Board Reorganization Act was quoted
in audit report for the previous fiscal year ended June 30 1963
The members of the State Highway Board at June 30 1964 were as
follows
CONGRESSIONAL TERM
NAME DISTRICT ENDS
Mr L C McClurkin 1st April 16 1968
Chatham County
co Savannah Electric Power Co
Savannah Georgia
Mr Hugh D Broome
Seminole County
Donalsonville Georgia
Mr Clarke W Duncan
Marion County
Buena Vista Georgia
2nd
3rd
April 16 1968
April 16 1967351
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONGRESSIONAL TERM
DISTRICT ENDS
4th April 16 1967
5th April 16 1966
6th
7th
8th
9th
10th
April 16 1966
April 16 1965
NAME
Mr John R Hines
Troup County
Hogansville Georgia
Mr Robert H White
Fulton County
co Southern Wood Preserving Co
P 0 Box 10798 Station A
Atlanta 10 Georgia
Mr Reginald Trice Chairman
Bibb County
501 First National Bank Building
Macon Georgia
Mr N N Burnes Jr ViceChairman
Floyd County
co Rome Manufacturing Company
Box 191
Rome Georgia
Mr E J Gayner
Glynn County
co Brunswick Pulpwood Paper Co
Brunswick Georgia
Mr Lloyd F Strickland
Hall County
Chestnut Mountain Georgia
Mr George A Sancken Sr
Richmond County
763 Aumond Road
Augusta Georgia
Mr Jim L Gillis Sr was appointed Director of the State Highway De
partment of Georgia
Mr Willis N Harden was elected Secretary of the Board and Mr W M
Williams was elected Assistant Secretary
Bond of Jim L Gillis Sr as Director of the State Highway Department
is written by the United States Fidelity and Guaranty Company dated 16th
day of April 1963 for 5000000
Act of the General Assembly approved February 2 1950 Senate Bill No
34 Georgia Laws 1950 Page 66 provides that the Treasurer of the State
Highway Department shall be appointed by a majority of the State High
April 16 1965
April 16 1969
April 16 1969
352
STATE HIGHWAY DEPARTMENT OF GEORGIA
way Board Legislative Act of February 2 1950 further provides that Im
mediately upon the appointment and qualification of the Treasurer of the
State Highway Department he shall enter upon his duties which shall be
to receive and receipt for all funds from all sources to which the State High
way Department is entitled and to perform such other duties as may be re
quired of him by the Chairman of the State Highway Board
W M Williams is bonded as Treasurer of the State Highway Depart
ment of Georgia for 10000000 with the Saint Paul Fire and Marine Insur
ance Company Bond is dated November 7 1961
Employees of the State Highway Department of Georgia beginning
November 26 1962 are under Public Employees Blanket Bond number
417088 written by American Casualty Company dated November 16 1962
effective beginning November 26 1962 covering the period November 26
1962 to November 26 1966 Limit of liability is 10000000 under Insuring
Agreement 4Faithful Performance Blanket Position Bond coverage
Books and records of the Highway Departments Accounting Division
kept under the supervision of the Treasurer of the Highway Department
were found in good condition
The examiners in the course of the examination made selected test checks
of various projects Such tests included checking bids to see that low bidder
received contract checking to see that allotment had been provided on books
for projects and checking payments to contractors to see that payments were
certified by Highway Engineers Projects that were tested appeared to the
examiners to be in proper order
All receipts disclosed by examination were traced into the Departments
bank account and the accounts were reconciled with amounts shown by the
banks as being on deposit June 30 1964
The Treasurer and the State Highway Board are due congratulations for
their efforts to earn interest on funds on deposit to meet the payments due
on Highway contracts 124042500 was earned on time deposits in the
fiscal period under review
Expenditures are supported by vouchers on file in the Treasurers office
of the Highway Department However the vouchers covering construction
andor maintenance of roads and bridges arc based on certifications by the
highway engineers as to work performed and material used Therefore the
Treasurer of the Highway Department and the State Auditor have no way of
knowing whether or not these certifications are correct as they apply to the
original contracts
Appreciation is expressed to the officials and staff of the Highway Depart
ment for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearm
I
353
STATE HIGHWAY DEPARTMENT
OF GEORGIA
STATEAID GRANTS TO INCORPORATED MUNICIPALITIES354
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEAID GRANTS TO INCORPORATED MUNICIPALITIES
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation100000000 000
Budget Balancing Adjustment 000 100000000
Total Income Receipts100000000 100000000
PAYMENTS
EXPENSE
StateAid Grants to Incorporated Municipalities
Under 1962 Act100000000 100000000
Total Expense Payments100000000 100000000
355
STATE HIGHWAY DEPARTMENT OF GEORGIA
StateAid Grants to Incorporated Municipalities
SUMMARY
StateAid Grants to Incorporated Municipalities for construction and
maintenance of streets and bridges thereon of the Incorporated Municipali
ties of this State incident to providing and maintaining an adequate system
of public roads and bridges in this State for the fiscal year ended June 30
1964 were made by the Director of the State Highway Department under
provisions of Act of the General Assembly approved October 8 1962 and
Amendment thereto approved April 9 1963
Appropriation for StateAid Grants to Incorporated Municipalities in
the fiscal year ended June 30 1964 was 100000000 and this amount was
distributed by the Director of the State Highway Department to the Incor
porated Municipalities in the State qualifying for grants in accordance with
provisions of the Act of the General Assembly approved October 8 1962 and
Amendment thereto approved April 9 1963
StateAid Grants are listed in the unit report showing name of incor
porated municipality population of incorporated municipality as per 1960
Federal Census and amount of Grant
Legislative Acts of October 8 1962 and April 9 1963 are quoted in
Appendix to the unit report
357
GEORGIA HISTORICAL
COMMISSION358
GEORGIA HISTORICAL COMMISSION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 17500000
Budget Balancing Adjustment 980588
Revenues Retained
Earnings 1562976
Transfers Other Spending UnitsU 807 97
Total Income i88 62767
NONINCOME
Private Trust Funds 2 21312
CASH BALANCE JULY 1st
Budget Funds 22252649
Private Trust Funds 7326
1963
125 000 00
225 783 28
13 259 85
L 74714
362 295 99
1 879 78
153 179 40
269 12
41344054 51762429
PAYMENTS
EXPENSE
Personal Services 10303568
Travel 651194
Supplies Materials g 759 63
Communication 4 713 0g
Heat Light Power Water 406740
Printing Publications 4450 80
Repairs 1375873
Rents 248715
Insurance 365700
Pensions Benefits 7 7Q3 33
Equipment 10046 87
Miscellaneous 2 103 05
Total Expense Payments 17129467
OUTLAY
Lands Improvements
Personal Services 1 913 90
Contracts 169 95363
Equipment 520100
NONCOST
Private Trust Funds 1 g75 16
CASH BALANCES JUNE 30th
Budget Funds 6279096
Private Trust Funds 41122
Totals 41344054
111 318 93
10 56700
7 660 77
3 845 51
371142
2102 99
7 044 43
3 541 26
2413
5 751 37
14 693 39
640 96

170 853 90
8 626 92
110 029 83
3 438 25
2 075 64
222 52649
7326
517 624 29
359
GEORGIA HISTORICAL COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash in Banks
Budget Funds
Private Trust and Agency Funds
Employees Retirement 4 90
State Employees Health Insurance 3122
Employees Savings Bonds 38000
62 79096
406 32
63197 28
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Eor Contracts to Mature 39 30000
For Private Trust and Agency Funds
Employees Retirement 490
State Employees Health Ins 3122
EmployeesSavings Bonds 38000 40632
SURPLUS
For Operations
Subject to Budget Approval
23 469 66
39 706 32
2130
63197 28360
GEORGIA HISTORICAL COMMISSION
SUMMARY
INTRODUCTION
The Georgia Historical Commission was created within the Department
of the Secretary of State by Legislative Act approved February 21 1951
FINANCIAL CONDITION
The Georgia Historical Commission ended the fiscal year on June 30
1964 with a surplus of 2130 available for operations subject to budget
approvals after providing the necessary reserve of 2346966 to cover out
standing accounts payable and reserving 3930000 for contracts to mature
and 40632 for private trust funds held on this date
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Georgia Historical Com
mission in the year ended June 30 1964 was 17500000 An additional
allotment of 1000000 was requested and upon receipt by the Historical
Commission was transferred to the Secretary of State for monument at
Kennesaw
The 17500000 appropriation to the Commission was 19412 in excess
of requirements and this amount was transferred back to the States General
Fund as provided by law leaving net allotment to the Historical Commis
sion of 17480588
In addition to the 17480588 provided as the current years appropria
tion 1562976 was received from fees at various historical sites making
19043564 total income receipts
From the 19043564 income received 180797 was transferred to the
State Personnel Board for employer contributions to the State Employees
Health Insurance Fund leaving net income of 18862767
The 18862767 net income and the 22252649 cash balance at the
beginning of the period made a total of 41115416 available with which to
meet expenditures approved on budget for the fiscal year
From the 41115416 available funds 17129467 was expended for
current operating expenses and 17706853 was paid for buildings markers
and improvements leaving a cash balance of 6279096 on hand at June 30
1954361
GEORGIA HISTORICAL COMMISSION
COMPARISON OF OPERATING COSTS
The Commissions expenditures for the past three years are compared
in the following statement
YEAR ENDED JUNE 30
EXPENSE
1964
Personal Services l3i 35 68
6511 94
875963
471309
4 067 40
4 450 80
Travel Expense
Supplies Materials
Communication
Heat Lights Water
Printing and Publicity
Repairs and Alterations 1375873
Rents 248715
Insurance Bonding 365700
Pensions 170333
Equipment 1004687
Miscellaneous 2 10305
1963
5 111 318 93
10 567 00
7 660 77
3 845 51
3 711 42
2102 99
7 044 43
3 541 26
2413
5 751 37
14 693 39
640 96
1962
99 64918
5 793 32
8 223 50
2 85306
3187 30
1 455 64
17 867 23
10 354 50
5390
390740
9 862 32
2 887 69
Total Expense Payments 17129467 17085390 16609504
OUTLAY
Lands Buildings and Improvements
Personal Services 191390 862692
Contracts 16995363 11002983
Equipment 520100 343825
3 756 94
Total Cost Payments 34836320 29294890 16985198
Number of Employees on Payroll
June 30
34
43
40
GENERAL
The Georgia Historical Commission is composed of the following members
Joseph B Cumming Chairman 909 Marion Building Augusta Georgia
Beverly M DuBose Jr 739 Trust Co of Ga Bldg Atlanta 3 Georgia
Milton L Fleetwood Daily Tribune News Cartersville Georgia
Dr A R Kelly RFD1 Bogart Georgia
Alex A Lawrence Liberty Bank Building Savannah Georgia
All employees of the Georgia Historical Commission are bonded for
250000 under Public Employees Blanket Bond 3415263 issued by the
Hartford Accident and Indemnity Company dated November 4 1959
Coverage is under Insurance Agreement 4362
GEORGIA HISTORICAL COMMISSION
Rider 1 attached to Bond 3415263 raises the amount of indemnity on
the Executive Secretary of the Georgia Historical Commission from 2 500 00
to 500000
The premium on the above bond has been paid by the Secretary of State
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that Public Employees
Blanket Bond covering employees be increased to an amount of not less than
1000000 coverage each on all employees of the office of the Secretary of
State and Georgia Historical Commission
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
Books and records of the Georgia Historical Commission were found in
excellent condition All receipts disclosed by examination have been accounted
lor and expenditures for the period under review were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Commission for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year363
DEPARTMENT OF
INDUSTRY AND TRADE364
DEPARTMENT OF INDUSTRY AND TRADE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 215500000 65000000
Budget Balancing Adjustment 16998582 1 637 094 79
Revenues Retained
Grants f rom U S Government 13890017 214 506 01
Grants from Counties and Cities 76 777 73 67 344 52
Earnings from Services 6734478 369s15
Transfers Other Spending Units 7j 485 91 7 475 72
Total Income Receipts260052259 2 565167 75
NONINCOME
Private Trust Funds 3 407 u g m og
CASH BALANCE JULY 1st
Budget Funds 49993519 19915577
Private Trust Funds 6 96
3103 871 88 2 766 800 60
PAYMENTS
EXPENSE
Personal Services 623 74918 488 378 95
a 6376231 6136361
Supplies Materials 27 631 13 2
Communications 40 338 58
Printing Publicity 369 742 99 f
Heat Light Power Water 2 loa 23
Repairs
Rents sl 365533
Insurance 4 7m
T 84890 113302
Indemnities a
Pensions Benefits 28 409 24
Equipment 5
Miscellaneous 22762043 9732981
Total Expense Payments145326196 SLOMSt
OUTLAY
Lands Buildings
contrcis8068 324485
contracts 122890713 120325017
NONCOST
Private Trust Funds 3 414 1Q g
CASH BALANCE JUNE 30th
Budget Funds 41504284 499935 19
Private Trust Funds H
3 103 871 88 2 766 800 60365
DEPARTMENT OF INDUSTRY AND TRADE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds
In Banks
Operating Account 19925061
Planning Division Accounts 50 796 70
In State Treasury
250047 31
164 995 53
415 042 84
ACCOUNTS RECEIVABLE
U S Government701 Program 16638300
Cities and Counties701 Program 366200
Bowen and Watson Inc
170 04500
10799
170152 99
585195 83
LIABILITIES RESERVES SURPLUS
LIABILITIES
Purchase Orders and Contracts
375 652 03
RESERVES
For Planning Division701 Program 220 841 70
Due to Operating Account17 66700
For Georgia Movie Production
SURPLUS
For Operations
Subject to Budget Approvals
203174 70
6 26111
209435 81
107 99
585195 83366
DEPARTMENT OF INDUSTRY AND TRADE
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Depart
ment of Industry and Trade for the fiscal year ended June 30 1964
Act of the General Assembly approved March 17 1959 abolished the
Board of Commissioners of the Department of Commerce and provided that
the Secretary of the Board of Commissioners serving at the time the Legisla
tive Act became effective should be the Director of the Department of
Commerce
Legislative Act of February 17 1959 transferred the powers duties and
functions of the State Planning Commission to the Board of Commissioners
of the Department of Commerce
The Department of Industry and Trade was created in lieu of and as
successor to the Department of Commerce under provisions of Act of the
General Assembly approved March 2 1962 and Constitutional Amend
ment ratified at the General Election in 1962 The Legislative Act and Con
stitutional Amendment referred to also provide for a Board of Commissioners
of the Department of Industry and Trade
The provisions of law relative to the Department of Commerce the
Director of the Department of Commerce and the Advisory Board of the
Department of Commerce remained in effect until April 1 1963 as provided
in Legislative Act and Constitutional Amendment of 1962
Members of the Board of Commissioners of the Department of Industry
and Trade on June 30 1964 were
First Congressional District
Honorable Kirk Sutlive
Vice President
Union BagCamp Paper Corp
Savannah Georgia
Honorable James A Crockett
SecretaryTreasurer
Piggly Wiggly Southern Inc
Vidalia Georgia
Second Congressional District
Honorable B T Burson
Publisher
Camilla Enterprise
Camilla Georgia
Honorable John E Parkerson
President
Bank of Tifton
Tifton Georgia367
DEPARTMENT OF INDUSTRY AND TRADE
Third Congressional District
Honorable William T Roberts
Attorney
Montezuma Georgia
Honorable Robert T Davis Jr
Vice President
Swift Spinning Mills
Columbus Georgia
Fourth Congressional District
Honorable Roger Schoerner Honorable C Jay Smith
Executive Vice President President
Southwire Company Manufacturers National Bank
Carrollton Georgia
Newnan Georgia
Fifth Congressional District
Honorable Clark E Harrison Jr
President
Clark Harrison Company Inc
Decatur Georgia
Honorable John J McDonough
President
Georgia Power Company
270 Peachtree Street N W
Atlanta Georgia
Sixth Congressional District
Honorable Tom E Greene Jr
Honorable Ben Tarbutton
President
Sandersville Railroad
Sandersville Georgia
President
First National Bank Trust Co
Macon Georgia

Seventh Congressional District
Honorable John P Pickett Honorable James V Carmichael
Owner
Pickett Chevrolet Company
Cedartown Georgia
President
Scripto IncChairman
Marietta Georgia
Honorable Stanley Brooks
Owner
Brooks Auto Supply Company
McRae Georgia
Eighth Congressional District
Honorable George M Bazemore
President
First National Bank of Waycross
Waycross Georgia
Honorable Allyn J Morse
926 E Tugalo Street
Toccoa Georgia
Ninth Congressional District
Honorable Ralph Cleveland
President
Gainesville Milling Company
Gainesville Georgia368
DEPARTMENT OF INDUSTRY AND TRADE
Tenth Congressional District
Honorable Peter S Knox
President
Knox Corporation
Thomson Georgia
Honorable Julius F Bishop
Livestock Producer
Athens GeorgiaV Chairman
At its meeting on July 15 1963 the Board of Commissioners of the De
partment of Industry and Trade increased the salary of Mr Jack Minter
Director of the Department of Industry and Trade to 1625000 per year
FINANCIAL CONDITION
The Department of Industry and Trade ended the fiscal year on June 30
1964 with a surplus of 10799 for operations after providing the necessary
reserve of 37565203 for liquidation of outstanding accounts payable and
reserving 20317470 for Planning Division701 Program and 626111 for
Georgia Movie production
AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Department for the fiscal year ended June
301964 for operations was 100000000 This was increased to 116998582
by transfers of 16998582 from the States Emergency Fund to meet expendi
tures approved on budget as provided by law In addition to the allotment of
116998582 for regular operation 115500000 was allotted to the Depart
ment for Capital OutlayGeorgia Ports Authority Rents
In addition to the 232498582 provided as the current years appro
priation 13890017 was received in Federal Grants 7677773 from cities
and counties for the 701 Program under the Planning Commission 884478
from the sale of photographs and Georgia Manufacturers Directories and
5850000 from sponsors of Georgia Movie production making a total of
260800850
From the 260800850 received 105964 was transferred to the State
Personnel Board for the pro rata cost of the Merit System administration
and 642627 was transferred to the State Personnel Board for the employers
contribution to State Health Insurance leaving net income of 260052259
The 260052259 net income and the 49993519 cash balance on hand
at the beginning of the period made a total of 310045778 available with
which to meet expenditures approved on budget for the fiscal year
268541494 of the available funds was expended for budget approved
items of current expense and outlay and 41504284 remained on hand
the end of the fiscal year369
DEPARTMENT OF INDUSTRY AND TRADE
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for the past
three years in the following statement
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
EXPENSE
Personal Services 62374918 48837895 34179962
Travel Expense 6376231 6136361 6760820
Supplies Materials 2763113 2702790 2209187
Communications 4033858 2927223 2570651
Heat Lights Water 210623 127841 50052
Printing Publicity 36974299 29536847 29346910
Repairs Alterations 594467 365533 180686
Rents 418583 715001 295868
Insurance Bonding 84890 113302 92920
Pensions Ret Systems 28 409 24 19182 55 18058 31
Indemnities 341300 4900 1000
Equipment 5551047 2839398 894709
Miscellaneous
Research 21136344 8747225 18055765
other 1625699 985756 1232160
Total Expense Payments145326296 105958327 97676521
OUTLAY
New BuildingsLand 7715198 4980506 1758720
Ports Authority Services 115500000 115500000 96000000
268541494 226438833 195435241
Number of Employees on Payroll
June 30 73 56 48
GENERAL
Mr Jack J Minter was bonded Director of the Department of Commerce
in the amount of 1000000 by the United States Fidelity and Guaranty
Company Bond No 231180796260
Mr Chester K Harding Administrative OfficerPlanning Division
is bonded in the amount of 1000000 by the United States Fidelity and
Guaranty Company Bond No 2311807145158370
DEPARTMENT OF INDUSTRY AND TRADE
Mrs Clara Caudell Killcrease is bonded for 1000000 as Treasurer of
the Department of Commerce Bond is written by the United States Fidelity
and Guaranty Company No 2311807186358 dated November 21 1958
and covers faithful performance of duties of the office of Treasurer of the
Department
Effective November 17 1959 the condition of the obligation of the bond
filed by Mrs Killcrease was amended as follows
The conditions of this obligation are such that if the Principal Clara
Caudell Killcrease shall well and faithfully perform all the duties of
her office and faithfully account for all moneys coming into her hands
as Treasurer during the time she continues therein or discharges any
of the duties thereof then this obligation to be void otherwise to remain
in full force and effect
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that all officials and emplo
yees of the Department of Industry and Trade not bonded individually as
shown in preceding paragraph be placed under Public Employees Blanket
Bond in an amount of not less than 1000000 coverage on each
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
The Department of Industry and Trade was created in lieu of and as
successor to the Department of Commerce and Mr Jack Minter was ap
pointed Director by the newly created Board of Commissioners of the De
partment of Industry and Trade Surety Bonds are to be corrected to cover
these changes
Overpayment to Bowen and Watson Inc contractor for Lavonia Tourist
Welcome Station contract 185 is shown as follows
Payments for Year Ended June 30 1963 449217
Payments for Year Ended June 30 1964 45 723 81
Total Contract Payments 5021598
Total Amount of Contract 50107 99
Overpayment of Contract 107 99371
DEPARTMENT OF INDUSTRY AND TRADE
A refund in the amount of 10799 is due from Bowen and Watson Inc
for overpayment of this contract
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
Appreciation is expressed to the members of the Board of Commissioners
and the staff of the Department for the cooperation and assistance given the
State Auditors office during this examination and throughout the period
under review373
JEKYLL ISLAND
COMMITTEE374
JEKYLL ISLAND COMMITTEE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 74500000 120000000
Budget Balancing Adjustment 00 25000000
Revenue Retained
Earnings from Services 115 94
Total Income Receipts 74511594 145000000
CASH BALANCE JULY 1st
Budget Funds 00 37500000
Total 745i H594 182500000
PAYMENTS
OUTLAY
Buildings Improvements
Contracts 68291666 182500000
Total Cost Payments 68291666 182500000
CASH BALANCE JUNE 30th
Budget Funds 6219928 00
Total 74511594 182500000
From report by Osborn Clary Co C P A375
JEKYLL ISLAND COMMITTEE
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
Jekyll Island Committee
State of Georgia
Atlanta Georgia
Gentlemen
In accordance with your request we have made an audit of the accounting
records of the Jekyll Island Committee for the year ended June 30 1964 and
submit herewith our report together with the statements enumerated below
Balance Sheet June 30 1964
Comparative Statement of Receipts and Payments
years ended June 30 1964 and June 30 1963
The Jekyll Island Committee was appointed by the Governor to be in
charge of expenditures of State appropriated funds for operating repairing
and improving the buildings and grounds of Jekyll Island
The members of the Committee at June 30 1964 were as follows
Ben W Fortson Jr Secretary of State
Eugene Cook Attorney General
Crawford L Pilcher Chairman Public Service Commission
E B Davis State Auditor
Horace G Caldwell Director Department of State Parks
State funds amounting to 74500000 were appropriated by the General
Assembly for operations and developments in the fiscal year ended June 30
1964
The funds available to the Committee during the current year amounted
to 74511594
The expenses of operating and developing Jekyll Island are shown in
the separate audit for the Jekyll Island State Park Authority376
JEKYLL ISLAND COMMITTEE
In our opinion the accompanying balance sheet and related statement of
receipts and payments correctly present the financial position of the Jekyll
Island Committee at June 30 1964 and the results of its operations for the
year then ended in conformity with generally accepted accounting princi
ples applied on a basis consistent with that of the preceding year
Respectfully submitted
Osborn Clary Company
Certified Public Accountants
September 15 1964378
SUPREME COURT
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 34500000 32500000
Budget Balancing Adjustment 00 137 872 43
Transfers Other Spending Units 2 51o 00 2 52000
Total Income Receipts 34249000 18460757
NONINCOME
State Revenue Collections Unfunded 1209 95 443 50
Private Trust Funds l 52610 154672
CASH BALANCES JULY 1st
BudgetFunds 304 50 145 324 87
State Revenue Collections Unfunded i 173 70 730 20
Private Trust Funds 920 g g6
Totals 34529355 332 659 82
PAYMENTS
EXPENSE
Personal Services 312 047 86
Supplies Materials 2 207 26
Communication 3 042 34
Printing Publications l 389 89
RePairs 27634
Insurance 29 10
Pensions Benefits 15 562 03
Equipment 2 34820
Miscellaneous 15 60
Total Expense Payments 33591862
NONCOST
Private Trust Funds x 525 12
CASH BALANCES JUNE 30th
BudgetFunds 7 875 gg
State Revenue Collections Unfunded 36 25
Private Trust Funds 1018
Totals 34529355
304681 41
1549 76
3 148 87
2366 83
237 41
24 00
12 598 77
3 997 2
23 60
328 627 94
1 544 48
1 304 50
1 173 70
920
332 659 82379
SUPREME COURT
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH IN BANK AND IN STATE TREASURY
Budget Funds
Revenue Collections Unfunded
Private Trust and Agency Funds
U S Income Tax
State Income Tax
State Employees Health Insurance
7 875 88 3625
25150 1883 1018 280 51
8 12014
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Current
RESERVES
For Revenue Collections Overpaid
To Be Refunded by State Treasury 36 25
For Private Trust and Agency Funds
U S Income Tax 25150
State Income Tax 1883
State Health Insurance 1018 28051
SURPLUS
For Operations
7685
244 26
7 799 03
812014380
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
The accounts of the Supreme Court of Georgia reflected a surplus of
779903 at the close of the fiscal year on June 30 1964 after providing the
necessary reserve of 7685 to cover outstanding accounts payable and
reserving 3625 for revenue collections and 28051 for private trust and
agency funds held on this date
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 earnings from services of the Clerks
Office amounted to 835695 The amount collected together with 117370
held at the beginning of the year made a total of 953065 to be accounted
for 956690 was transferred to the State Treasury creating an overpay
ment of 3625 which is to be corrected in the next fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the Supreme Court for the year ended June 30
1964 was 34500000
The 34500000 appropriation together with cash balance of 130450
on hand at the beginning of the year made a total of 34630450 available
with which to meet expenditures approved on budget for the fiscal period
under review
From the 34630450 available funds 251000 was transferred to the
State Personnel Board for Employer contributions to the State Employees
Health Insurance Fund and 33591862 was expended for Budget approved
items of expense leaving a cash balance of 787588 on hand June 30 1964
This remaining cash balance will be available for expenditure in the next
fiscal period subject to budget reapprovals after making provision for
commitments previously referred to
COMPARISON OF OPERATING COSTS
Cost Payments of 33591862 in the year ended June 30 1964 compare
with 32862794 for the previous fiscal year and 30633853 two years ago
Legislative Act approved January 18 1962 fixed the salaries of Justices
of the Supreme Court at 2250000 per year and limited the salaries of
Justices Emeritus to 1200000 per year381
SUPREME COURT
GENERAL
The State Treasurer is Disbursing Officer for salaries of Justices and
Attaches of the Supreme Court of Georgia fixed by law and the Clerk of the
Court is Disbursing Officer for other expense payments
Mr Henry H Cobb was appointed Clerk of the Supreme Court of Georgia
effective June 4 1962 Mr Cobb is bonded with the United States Fidelity
and Guarantee Company their bond No 2338907110562 in the amount of
200000 This bond is dated August 6 1962 In the period under review
premium was paid to December 7 1964
Deputy Clerk Eva F Townsend and Special Deputy Clerk Florene B
Cobb are covered by United States Fidelity and Guaranty Company Public
Employees Faithful Performance Bond No 2302407113862 in the amount
of 200000 each In the period under review premiums were paid to August
13 1964
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 provisions of State law
Appreciation is expressed to the Clerk of the Court and the State Treas
urer and his staff for the cooperation and assistance given the State Auditors
office during this examination and throughout the year384
COURT OF APPEALS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 50000000
Budget Balancing Adjustment 00
Transfers Other Spending Units 479000
Total Income Receipts 49521000
NONINCOME
State Revenue Collections Unfunded 185935
Private Trust Funds 239166
CASH BALANCES JULY 1st
Budget Funds 1130682
State Revenue Collections Unfunded oo
Private Trust Funds 5072
Totals 51081855
1963
350 000 00
105 006 59
4 400 00
450 606 59
2 018 50
2 317 44
29 089 53
2 018 50
5992
482 07348
PAYMENTS
EXPENSE
Personal Services 43470644
Supplies Materials 415062
Communication 4 76I 66
Printing Publications 632425
Repairs 106324
Insurance 00
Pensions Benefits 2274411
Eauipment 763535
Miscellaneous 71 73
Total Expense Payments 48145740
NONCOST
Private Trust Funds 244238
CASH BALANCES JUNE 30th
Budget Funds 2505942
State Revenue Collections Unfunded 1859 35
Private Trust Funds 00
Totals 51081855
424 879 35
3 520 65
4 796 61
6 998 41
1141 50
13875
20 74219
6 143 07
2877
468 389 30
2 326 64
11 306 82
5072
48207348385
COURT OF APPEALS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH IN BANK AND STATE TREASURY
Budget Funds
In Bank 250489
In State Treasury 2255453 2505942
Revenue Collections Unfunded
Private Trust and Agency Funds
State Income Tax Withholdings 33852
Social Security Withholdings 61590
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Current 36165
Social SecurityEmployer Contributions
For April May June 1964 61526
RESERVES
For Revenue Collections Unfunded 185935
For State Income Tax Withholdings 33852
For Social Security Withholdings 61590
SURPLUS
For Operations
1 859 35
95442
27 87319
976 91
2 813 77
24 082 51
27 87319386
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals of Georgia reflected a surplus of
108251 at the close of the fiscal year on June 30 1964 after providing
the necessary reserve of 97691 to cover outstanding accounts payable and
reserving 185935 for Revenue collections to be transferred to the State
Treasury and 95442 for Private Trust and Agency funds held on this date
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 earnings from services of the
Clerks office amounted to 2150836 of which 1964901 was transferred to
the State Treasury and 185935 remained on hand June 30 1964 to be
transferred in the next fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the Court of Appeals for the year ended June 30
1964 was 50000000
The 50000000 provided as the current years appropriation together
with cash balance of 1130682 at the beginning of the year made a total of
51130682 available with which to meet the years operating expenses
From the 51130682 available funds 479000 was transferred to the
State Personnel Board for Employer Contributions to the State Employees
Health Insurance Fund and 48145740 was expended for Budget approved
items of expense leaving a cash balance of 2505942 on hand June 30 1964
This remaining cash balance will be available for expenditure in the next
fiscal period subject to budget reapprovals after making provision for li
quidation of outstanding Accounts Payable
COMPARISON OF OPERATING COSTS
Cost Payments of 48145740 in the year ended June 30 1964 compare
with 46838930 for the previous fiscal year and 43039790 two years ago
Legislative Act approved January 18 1962 fixed the salaries of Judges of
the Court of Appeals at 2250000 and limited the salaries of Judges Emeritus
to 1200000 per year387
COURT OF APPEALS
GENERAL
The State Treasurer is disbursing officer for salaries of Judges and Attaches
of the Court of Appeals fixed by law and the Clerk of the Court is disbursing
officer for other expense payments
Mr Morgan Thomas Clerk of the Court of Appeals of Georgia is bonded
in the amount of 500000 with the Home Indemnity Company their Bond
No N341453
Deputy Clerk Ralph E Carlisle and Special Deputy Clerk Edna E
Bennett filed Bonds No N341454 and No N341455 respectively for
500000 each written by the Home Indemnity Company dated September
29 1960 with coverage of the same conditions stated above The expiration
date of these bonds is December 31 1966 and in the period under review
premiums were paid to December 31 1964
Books and records were found in excellent condition All receipts disclosed
by examination have been accounted for and expenditures for the period
under review were within the limits of budget approvals and provisions of
State Law
Appreciation is expressed to the Clerk of the Court and the State Treas
urer and his staff for the cooperation and assistance given the State Auditors
office during this examination and throughout the year389
SUPERIOR COURTS390
SUPERIOR COURTS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation153000000
Budget Balancing Adjustment 00
Transfers Other Spending UnitsC1503000
Total Income Receipts1514 970 00
NONINCOME
Public Trust Funds
Judges Retirement Fund 6385202
Solicitors General Retirement Fund 1873525
Land Title Guaranty Fund 31970
Private Trust Funds 1019806
CASH BALANCES JULY 1st
Budget Funds 00
Public Trust Funds
Judges Retirement Fund 23255866
Solicitors General Retirement Fund 12804342
Land Title Guaranty Fund 1019005
Totals19 8 86716
1963
875 000 00
445 482 98
10 790 00
1 309 692 98
47 897 64
17122 90
252 95
6 562 96
131172 14
203 493 41
110 920 52
9 93710
1 837 052 60
PAYMENTS
EXPENSE
Personal Services137586126
Travel 2703791
Pensions Benefits 5303804
Total Expense Payments145593721
NONCOST
Public Trust Funds
Judges Retirement Fund 3784443
Solicitors General Retirement Fund 1738558
Private Trust Funds 1019806
CASH BALANCES JUNE 30th
Budget Funds 5903279
Public Trust Funds
Judges Retirement Fund 25856625
Solicitors General Retirement Fund 129 39309
Land Title Guaranty Fund 10 50975
Totals197886716
1 368 569 35
18 626 16
53 669 61
1 440 865 12
18 832 39
00
6 562 96
00
232 558 66
128 043 42
10190 05
1 837052 60391
SUPERIOR COURTS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH IN BANKS AND STATE TREASURY
Public Trust Funds
Superior Court Judges Retirement Fund 258 566 25
Solicitors General Retirement Fund 12939309
Land Title Guaranty Fund 1050975
398 469 09
Budget FundsIn State Treasury 5903279
457 501 88
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Employees Retirement System
Employers Contribution on Salaries of City
Court Judges for April May and June 1964
RESERVES
For Public Trust Funds
Superior Court Judges Retirement Fund 258 566 25
Solicitors General Retirement Fund 129 39309
Land Title Guaranty Fund 1050975
SURPLUS
For Operations
9100 80
398 469 09
49 93199
457 501 88392
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The accounts of the Superior Courts of Georgia reflected a surplus of
4993199 at the close of the fiscal year on June 30 1964 after providing
reserve of 910080 for outstanding accounts payable and reserving
25856625 for Superior Court Judges Retirement Fund 12939309 for
Solicitors General Retirement Fund and 1050975 for Land Title Guaranty
Fund
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of operating the Superior Courts for
the year ended June 30 1964 was 153000000
From the 153000000 received 1503000 was transferred to the State
Personnel Board covering employers contribution to State Employees
Health Insurance Fund leaving net income available of 151497000
121974502 of the available funds was expended for salaries of Judges
Solicitors General Criminal Law Study Committee and Constitution Re
vision Committee 15611624 for Contingent Expense Allowances of Soli
citors General and Court Reporters 2703791 for travel expense of Judges
Criminal Law Study Committee and Constitution Revision Committee
5303804 was paid to the Employees Retirement System as Employers
contributions to Retirement for City Court Judges and Social Security for
Superior Court Judges and Solicitors General and 5903279 was left on
hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Total cost payments of 145593721 in the year just closed compare
with 144086512 for the previous fiscal period and 120090192 two years
ago
Act of the General Assembly approved March 7 1957 fixed salaries of
Superior Court Judges at 1250000 per annum
Act of the General Assembly approved February 15 1962 raised the
salaries of Superior Court Judges from 1250000 to 1600000 per annum
Legislative Act approved April 5 1961 and Amendatory Act of 1962
provide for payment of a contingent expense and travel allowance to Court
Reporters393
SUPERIOR COURTS
Mileage of Judges of the Superior Courts on official business away from
home county was paid at the rate of 64 per mile through June 30 1963
under provisions of Georgia Laws 1961 Vol I page 359 and 8 per mile
through June 30 1964 under provisions of Georgia Laws 1963 Vol I page
416
PUBLIC TRUST FUNDS
Public Trust Fund receipts in the period under review were 6385202
for Judges Retirement Fund 1873525 for Solicitors General Retirement
Fund and 31970 Land Title Registration Fees a total of 8290697
From the Judges Retirement Fund 3784443 was reimbursed to the
States General Fund for salaries of Judges Emeritus to apply on payments to
Retirees from General Funds of the State Treasury
In the year ended June 30 1964 1738558 was reimbursed to the
States General Fund for salaries of Solicitors General Emeritus to apply on
payments to Retirees from General Funds of the State Treasury
Public Trust Fund balances in the State Treasury for the three accounts
at June 30 1964 were as follows
Superior Court Judges Retirement Fund25856625
Solicitors General Retirement Fund 12939309
Land Title Guaranty Fund 1050975
39846909
GENERAL
Disbursements for the cost to the State of operating the Superior Courts
are made by the State Treasurer
Records were found in good condition All funds were properly accounted
for and expenditures for the period under review were within the limits of
budget approvals and provisions of State law
Appreciation is expressed to the Treasurer and the staff of his office for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year
395
JUDICIAL COUNCIL396
JUDICIAL COUNCIL
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 250000 250000
Budget Balancing Adjustment 72820 367870
Total Income Receipts 177180 117870
CASH BALANCE JULY 1st
Budget Funds 00 288000
Totals 177180 170130
PAYMENTS
EXPENSE
Personal Services 90o 00 90000
Travel 1680 8L 30
Rents 85500 72000
Total Expense Payments 177180 170130
CASH BALANCE JUNE 30th
Budget Funds 00 00
Totals 177180 170130397
JUDICIAL COUNCIL
SUMMARY
INTRODUCTION
The Judicial Council of Georgia was created by Legislative Act of 1945
and is composed of the Chief Justice of the Supreme Court the Chairman of
the Judiciary Committees of the Senate and House of Representatives a
Justice of the Supreme Court and Judge of the Court of Appeals two trial
Court Judges five lawyers in active practice and three laymen the last
twelve to be appointed by the Governor
FINANCIAL CONDITION
The Judicial Council ended the fiscal year on June 30 1964 with no funds
on hand and reported no outstanding accounts payable or other liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of the Council in the fiscal year
ended June 30 1964 was 250000
The amount provided with which to meet expenditures approved on
budget was 177180 and the remaining 72820 was lapsed to the States
General Fund under provisions of State Law
Expenditures for operation of the Council in the fiscal year ended June
30 1964 amounted to 177180 which compares with 170130 cost of
operating the Council the previous fiscal year ended June 30 1963 and
162000 two years ago
GENERAL
The State Treasurer is the disbursing officer for the Judicial Council and
the accounts were found in good condition All receipts disclosed by exam
ination have been accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher399
STATE LIBRARY400
STATE LIBRARY
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations
Budget Balancing Adj ustments
TransfersOther Spending Units
1964
1963
95 000 00 79 000 00
00 30 908 79
92572 80673
Total Income Receipts 9407428 4728448
NONINCOME
Private Trust Funds
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
382 76 31110
471 92 137 83
592 47 27 890 71
137 83
Total 9565926 7562412
PAYMENTS
EXPENSE
Personal Services
Supplies Mat erials
Communication
Publications Printing
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Equipment
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust Funds
Total 9565926
38 053 04 32 934 49
923 17 310 57
74046 618 15
32 418 22 26 773 57 1
202 81 133 50
3550 1000
3 022 82 2 668 47 1
1 48212 1835 1
6300
76 941 14 63 46710
12 858 72 1111562
354 56 311 10
4 866 89 59247 1
609 75 13783 1
2820
95 659 26 75 62412
401
I
STATE LIBRARY
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Budget Funds
In Bank 1 379 68 3 487 21
In State Treasury 4 866 89

State Revenue Collections Unfunded 60975
Private Trust and Agency Funds 2820

5 504 84
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Contracts to Mature
For State Revenue Collections
Unfunded to State Treasury
For Private Trust and Agency Funds
Sales Tax Collections 540
Postage Collections 2280
SURPLUS
For Operations
3 48721
60975
2820
1 379
412516
00
5 504 84402
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The Current Balance Sheet reflects the cash position of the State Library
on June 30 1964 and shows no surplus for operations after providing reserve
of 137968 for liquidation of outstanding accounts payable and reserving
348721 for contracts to mature 60975 for revenue collections to be
transferred to the State Treasury and 2820 for private trust and agency
funds held on this date
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 revenue collections made by this
Agency as authorized by law were 703883 The amount collected together
with 13783 held at the beginning of the year made a total of 717666 to be
accounted for of which 656691 was transferred to the State Treasury and
60975 remained on hand June 30 1964 to be transferred in the next fiscal
period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the library for operations in the fiscal year was
6000000
From the 6000000 provided as the current years appropriation 16546
was transferred to the State Personnel Board for the pro rata cost of Merit
System Administration and 76026 for State Employees Health Insurance
Fund leaving net income of 5907428 for general operations
Appropriation for the cost of printing court reports in the fiscal year was
3500000
The 5907428 net income for general operating expenses and 3500000
appropriation for printing court reports together with 59247 cash balance
at the beginning of the fiscal year made a total of 9466675 available to
cover expense of operating the Library and printing court reports in the
year
4542835 of the available funds was expended for operating expenses
1285872 was paid for Library books and 3151279 for printing court
reports leaving a balance on hand at June 30 1964 of 486689 in budget
funds
This cash balance is for the liquidation of accounts payable and purchase
orders outstanding at June 30 1964403
STATE LIBRARY
COMPARISON OF OPERATING COSTS
years are compared in the following
Expenditures for the past three
statement
YEAR ENDED JUNE 30
1962
EXPENSE 1964 1963
Personal Services 3805304 3293449
Travel Expense
Supplies 92317 31057
Communications 74046 61815
Printing
Court Reports 3151279 2598192
Other 90543 79165
Repairs and Alterations 20281 13350
Insurance and Bonding 3550 1000
Pensions 302282 266847
Equipment 148212 1835
Miscellaneous 6300
7694114 6346710
OUTLAY
Library Books 1285872 1111562
8979986 7458272 8708466
Number of Employees on Payroll
June30 9 9 9
32 375 93
12439
323 97
618 59
42 229 03
4286
650
500
2 50414
37531
78 605 72
8 478 94
GENERAL
Mr John D M Folger State Librarian is bonded in the amount of
200000 with the Fidelity and Deposit Company of Baltimore Maryland
their bond number 7678105 dated October 25 1963 In the period under
review premium on the above bond was paid to October 1 1967
Books and records presented for examination were well kept and all
receipts disclosed by examination have been accounted for and expenditures
were within the limits of budget approval and supported by proper voucher
Appreciation is expressed to the State Librarian and his staff for their
cooperation with the office of the State Auditor and its representatives405
DEPARTMENT OF
LABOR
ADMINISTRATION406
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 17500000 17500000
Budget Balancing Adjustment 291775 291775
TransfersOther Spending Units 94300 C 1 023 00
Revenue Retained
Interest Earned 4083 4140
Total Income Receipts 17701558 17110065
NONINCOME
Private Trust Funds 219226 1 99519
State Revenue Collections Unfunded 160000 40000
CASH BALANCES JULY 1st
Budget Funds 86794 88141
State Revenue Collections Unfunded 00 400 00
Private Trust Funds 00 6053
Total 17993990 17403778
PAYMENTS
EXPENSE
Personal Services 12068336 12287500
Travel 26 38991 25 801 47
Supplies Materials 57017 11100
Communication 91114 l 044 78
Publications Printing 21000 140600
Repairs 1300
Rents 1679576 1080407
Insurance 1750 5250
Pensions Benefits 1025400 1067618
Equipment 202 80
Miscellaneous 10000 7900
Total Expense Payments 17614764 17285000
NONCOST
Private Trust Funds 2192 26 2055 72
CASH BALANCES JUNE 30th
BudgetFunds 00 86794
State Revenue Collections Unfunded 160000
Total 17993990 17403778407
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
SUMMARY
FINANCIAL CONDITION
The Division of Administration and Inspection of the Department of
Labor ended the fiscal year on June 30 1964 with no surplus remaining
for operations
REVENUE COLLECTIONS
The Division of Administration and Inspection in the fiscal year ended
June 30 1964 collected 970000 in License Fees for Private Employment
Agencies under provisions of Act of the General Assembly approved March
17 1959 In the period under review 810000 was transferred to the State
Treasury leaving a balance of 160000 unfunded to the State Treasury at
June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of this Division of the Labor
Department for the year ended June 30 1964 was 17500000 A budget
balancing adjustment of 291775 made a total of 17791775
In addition to the 17791775 provided as the current years appropria
tion 112700 was transferred to the Division by the Board of Workmens
Compensation and 4083 interest was earned on special rental account
making total income receipts for the year 17908558 From the total income
received 207000 was transferred to the State Personnel Board for Em
ployees Health Insurance leaving net income in the amount of 17701558
The 17701558 net income receipts less overdraft of 86794 at the be
ginning of the fiscal year made net funds available with which to meet ex
penses of the Division in the period under review 17614764
Expenditures in the year for the Divisions operating expenses were
17614764 thereby leaving no balance at June 30 1964 the end of the fiscal
year
COMPARISON OF OPERATING COSTS
The Divisions expenditures for operations for the past three years are
compared in the following statement408
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
YEAR ENDED JUNE 30
1964
Personal Services 120 683 36
Travel Expense 2638991
RentsTo State Office Bldg Auth 16 795 76
Other Expense 1227861
176147 64
Number of Employees on Payroll
June 30 19
1963
122 875 00
25 801 47
10 804 07
13 369 46
1962
113 000 06
22 518 09
32 991 90
1123145
17285000 17974150
17
17
GENERAL
The Department of Labor consists of the Division of Administration and
Factory Inspection and the Employment Security Agency the latter being
reported under separate cover
Commissioner of Labor Ben T Huiet is bonded in the amount of
500000 Bond is written by the National Surety Corporation dated De
cember 12 1962 and covers faithful performance and accounting of all funds
coming into the Commissioners hands by virtue of said office of Commissioner
of Labor In the period under review bond premium was paid to January 11
1965
The Director and SecretaryTreasurer of the Department are bonded for
250000 each under Honest Insurance Position Schedule Bond issued by
the National Surety Corporation their bond 403 786 dated August 4 1959
In the period ended June 30 1963 premium was paid to August 4 1964 and
after the close of the period ended June 30 1964 premium was paid to
August 4 1965
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any State
department or agency shall be liable for the failure of an employee of any
such department or agency for any public money coming into the hands of
such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that all employees of the
Department of Labor Administration and Inspection Division be placed
under Public Employees Blanket Bond for an amount of not less than
1000000 coverage on each409
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
In the fiscal year ended June 30 1964 4083 interest was earned on
Special Rental Funds of the Department of Labor in the Fulton County
Federal Savings and Loan Association This 4083 interest was not remitted
to the State Treasury See Audit Report for the fiscal year ended June 30
1963 wherein pertinent portions of Legislative Act approved March 23 1960
relative to Interest earned on State Funds withdrawn from the Treasury
on approved budgets are quoted In the period ended June 30 1964 the
account with the Fulton County Federal Savings and Loan Association was
closed out
Books and records of this Division 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 Commissioner and the staff of the Di
vision for the cooperation and assistance given the office of the State Auditor
during this examination and throughout the year411
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY412
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8500000
Revenues Retained
Grants from U S Government 564942120
Earnings 2130 36
Transfers Other Spending Units 99 30685
Transfers from Public Trust Funds 26199527
Total Income Receipts 5 899 239 98
NONINCOME
Public Trust Funds
Contribution by Employers 3354240074
Interest from U S Treasury 511703108
Income on Investments 7217288
Transfer to Budget Funds 26199527
Private Trust Funds 12171541
State Revenue Collections Unfunded 10 371 99
CASH BALANCES JULY 1st
Budget Funds 7614251
Public Trust Funds 14843025092
Private Trust Funds 206228
State Revenue Collections Unfunded 3898753
Total19287535105
1963
85 000 00 0
5 174 661 87 6 070 34 9909111 478 483 04 i I t
5 645 12414 i
32 469 89017 1
4 452150 76
47 716 43 1
478 483 04
118 154 73
13 790 86
180 640 55 1
137 303 818 23
2174 08
25196 67
17978017358
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
413
PAYMENTS 1964
EXPENSE
Personal Services 393414833
Travel 12345159
Supplies Materials 13885706
Communication 5975217
Heat Light Power Water 4624295
Publications Printing 4833155
Repairs 2153609
Rents 69824462
Insurance 223954
Indemnities 372489
Pensions Benefits 34029031
Equipment 3133401
Miscellaneous 962007
Total Expense Payments 5457 77318
OUTLAY
Land Building
Personal Services 18 373 21
Travel
Printing 22560
Repairs 154446
Contracts 22730368
Miscellaneous 2750
Equipment 2983088
NONCOST
Public Trust Eunds
Unemployment Benefits 23 567 63072
Private Trust Funds 12142537
CASH BALANCES JUNE 30th
Budget Eunds 8801896
Public Trust Funds 16333222963
Private Trust Funds 235232
Revenue Collections Unfunded 2861554
Total19287535105
1963
3 964 287 35
144 122 72
102144 78
61 909 81
38 996 31
106 449 90
11 063 70
606 366 79
1 585 88
755 21
345 997 48
27 079 99
10180 73
5 420 940 65
33 803 20
473 45
673 45
400 646 25
45 370 20
25 364 841 63
118 266 53
f 76 142 51
148 430 250 92
2 062 28
38 987 53
179 780 173 58414
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash in Banks and in U S Treasury
State Revenue Collections
Budget Funds
Public Trust Funds
InU S Treasury16295278560
Benefit Funds 35914801
Area Development Funds 178200
Manpower Development and Tng Funds 5 200 58
Clearing Account 13 313 44
Private Trust and Agency Funds
Employees Bond Purchase Fund
Accounts Receivable
Due from U S Government
28 615 54
88 018 96
163 332 229 63
2 352 32
163 451 216 45
28 685 36
163 479 901 81
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Purchase Orders Outstanding
Purchase Orders Outstanding
Operations
Title IX
99 886 24
7452 79
RESERVES
Public Trust Funds
Unemployment Benefits Area Redevelop
ment and Manpower Development and
Tng16333222963
Private Trust and Agency Funds 2 352 32
State Revenue Collections
To Be Funded to State Treasury 28 615 54
For Court Costs 27200
Federal Funds in Operating Account
Title III 1116286
ARA 305219
MDTA 177014
DMOB 134145
Dept of Comm 37500
TitlelX 506807 909329
SURPLUS
For General Operations
107 339 03
163 372 562 78
00
163 479 901 81415
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY

SUMMARY
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
AREA REDEVELOPMENT ACT TRUST FUND AND MANPOWER
DEVELOPMENT AND TRAINING ACT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers for
paying benefits to eligible unemployed and is treated as a Public Trust Fund
administered by an agency of the State Government although the contribu
tions to the fund are transmitted to the U S Treasury Department
The Area Redevelopment Act Trust Fund and the Manpower Develop
ment and Training Act Trust Fund represent funds that have been sent to
the State by the U S Government Disbursements from this fund are made
by the Employment Security Agency according to U S Government rules
and regulations
Included in the Public Trust Fund balances are funds that have been
returned to the State under Section 903A of the Social Security Act as
amended These funds are advanced to the General Account for constructing
and equipping local offices As these offices are completed the Employment
Security Agency repays the Public Trust Fund by paying rents over a period
of years until the advances are repaid
The balance in Public Trust Funds at the end of the fiscal year on June
30 1964 was 16333222963 of which 16295278560 was held in the
U S Treasury and 37944403 was on deposit in banks This compares
with 14843025092 in the Fund at the beginning of the fiscal period the
increase of 1490197871 representing the excess of contributions grants
and rents over benefit payments and transfers as follows
Contributions and Grants3865943182
RentsFrom General Fund 7217288
3873160470
Less
Benefits paid to Employees and Subsistence
Payments12356763072
Transfers to General Fund 26199527
Increase1490197871416
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FINANCIAL CONDITION
There was no surplus in the General Operating Fund of the Division at
the end of the fiscal year on June 30 1964 after providing the necessary
reserve of 10733903 for liquidation of purchase orders outstanding 27200
for court costs and 909329 for Federal funds in the operating account at
June 30 1964
PRIVATE TRUST FUNDS
Private Trust Funds held by the Department on June 30 1964 amounted
to 235232 which was for purchase of U S Bonds for employees
REVENUE COLLECTIONS
Interest and penalties collected from employers in the year amounted to
10306176 which with a balance of 3898753 on hand at the beginning of
the period made a total of 14204929 to be accounted for Of this amount
11343375 was paid into the State Treasury as provided by law and
2861554 remained on hand June 30 1964 to be transferred to the State
Treasury in the next fiscal year
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for that part of the cost of operations of the Employ
ment Security Agency as authorized by Act approved March 8 1945 for
the year ended June 30 1964 was 8500000
Grants to the Department by the U S Government were 562990020
for the year 1952100 was received from the Bureau of Labor Statistics
24250 from the Tennessee Valley Authority 181892 from sale of equip
ment 6894 for telephone commissions and other sources and 26199527
was transferred from the Benefit Account making total income receipts of
599854683
From the 599854683 received 454138 was transferred to the De
partment of Revenue for expense of collecting delinquent accounts and
9476547 to the State Personnel Board for pro rata cost of Merit System
Administration and cost of Employees Health Insurance leaving net income
available to the Department of Labor Employment Security Agency of
589923998
The 589923998 income less 7614251 overdraft at the beginning of
the fiscal period made a net of 582309747 funds available for general
operations417
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
573507851 was expended in the year for budgetapproved items of
expense and outlay leaving a balance of 8801896 on June 30 1964 the
end of the fiscal year
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30
EXPENDITURES
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Light Water
Printing Publicity
Repairs Alterations
RentsBldgs Offices and Equipment
RentsAdvance to State Office
Bldg Auth
Insurance Bonding
Pensions To Ret System
Indemnities
I Equipment
Miscellaneous
Lands Buildings Per Imp
Equipment
3
1964 1963 1962
934148 33 3 964 28735 3 911 08798
123 451 59 144122 72 146 37916
138 857 06 102144 78 121 825 95
59 75217 61 909 81 50 655 02
46 242 95 38 996 31 27 52213
48 331 55 106 449 90 73 42515
21 536 09 11 063 70 10 934 76
632 418 91 542 672 66 497 51614
65 825 71 63 69413 69 711 51
2 239 54 1 585 88 1 807 95
340 290 31 345 997 48 314 910 89
3 724 89 755 21 5900
31 33401 27 079 99 109 502 20
9 620 07 10180 73 10 33016
277 305 33 480 966 55
467 70502
5 735 078 51 5 901 907 20 5 813 373 02
dumber of Employees on Payroll
June 30
739
824
821
1ENERAL
The Department of Labor consists of the Employment Security Agency
and the Division of Administration and Inspection the latter division being
reported under separate cover
Mr Ben T Huiet Commissioner is bonded as Administrator of the
Manpower Development Training Act with Treasurer of the United States
of America obligee This bond 230020788562 dated June 18 1962 in the
amount of 2500000 is written by the United States Fidelity and Guaranty
Company Baltimore Maryland and covers faithful performance of all the
duties of his office In the period under review premium was paid to June 15
1965418
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
Fidelity bond Name Schedule with Automatic Coverages is on file
issued by the United States Fidelity and Guaranty Company Number
2300207227744 Schedule attached to and forming part of bond
2300307227744 effective for term beginning September 10 1960 lists
names of employees and positions covered Current coverage on each of two
accountants is 500000 and other employees are covered for 100000 as
listed in schedule
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands I
of such employee if such employee is bonded in an amount deemed adequate I
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that all employees of the I
Department of Labor Employment Security Agency be placed under Public I
Employees Blanket Bond for an amount of not less than 1000000 coverage I
on each
Provisions of Legislative Act of March 10 1964 are quoted in Appendix I
to the unit report
Travel voucher 273 paid from the Special Fund included 150 road I
tolls Reimbursement for travel by privately owned automobile should be at I
the approved rate of 8 per mile and should not include road or bridge tolls I
or items of like nature Reimbursement of this overpayment was effected I
and deposit was made to the Special Fund on September 23 1964
Machine records are being kept by the Department of Labor Employment I
Security Agency so that the transaction register now shows the employer
number total number date total taxable wages amount due on taxable
wages by tax rate amount received from employer and amount charged to
employer If the employer pays too much or too little the register shows a
debit or credit balance to the employer and all this information goes into the
employers individual account
All receipts disclosed by examination were accounted for and payments
were within the limits of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Agency for the I
cooperation and assistance given the State Auditors office during this examl
ination and throughout the year419
DEPARTMENT OF LAW420
DEPARTMENT OF LAW
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 46500000 45000000
Budget Balancing Adjustment 185 11927126
Revenues Retained
Transfers Other Spending Units 6 544 41 6 233 95 I
Total Income Receipts 45845374 56303731
NONINCOME
Private Trust Funds
3 31024
282876 I
CASH BALANCE JULY 1st
Budget Funds
75 001 86
64491 I
Total9 53676584 56651098 I
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications Printing
Repairs
Rents
Insurance
Equipment
Miscellaneous
Pensions Benefits
Total Expense Payments 52526841
NONCOST
Private Trust Funds
CASH BALANCE JUNE 30th
Budget Funds
Total 53676584
43908841 40940576 1
8 160 58 700464 1
6 757 22 325417 1
13 534 39 1166681 1
11 839 66 1347641 1
1 208 71 28669 1
2 650 85 260980 1
132 50 12189 I
8 576 74 1136967 1
741 20 466 11 1
32 578 15 2901841 1
52526841 48868036 1
3 310 24 2 828 76 I
8187 19 75 001 86 1
53676584 566 510 98 1
421
3
si
DEPARTMENT OF LAW
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
ni
CURRENT ASSETS
Available Cash in Bank
Budget Funds
818719
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Xerox
16000
RESERVES
For Purchase Order Outstanding
Longino Porter
SURPLUS
For Operations
7 745 75
281 44
818719422
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1964 with a
surplus of 28144 in operating funds after reserving 16000 for accounts
payable and 774575 for purchase orders outstanding
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Law in the
fiscal year ended June 30 1964 was 46500000 This was decreased to
46499815 by a budget balancing adjustment of 185
From the funds provided as the current years appropriation 654441
was transferred to the State Personnel Board for the pro rata expense of
Merit System Administration and Employees Health Insurance leaving
net income of 45845374
The 45845374 income and the 7500186 cash balance at the beginning
of the period made a total of 53345560 available with which to meet budget
approved expenditures
52526841 of the available funds was expended in the year for items of
expense which had been approved on budget and 818719 remained on
hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures by the Department of Law for the past three years are
compared in the statement following423
DEPARTMENT OF LAW
YEAR ENDED JUNE 30
EXPENDITURES 1964
Personal Services 43908841
Travel Expense 816058
Supplies 675722
Communication 1353439
Printing Publications 1183966
Repairs 120871
Rents 265085
Insurance Bonding 13250
Pensions To Ret System 2434779
Pensions To Social Security 8230 36
Equipment 857674
Miscellaneous 74120
52526841
Number of Employees on Payroll
June 30 58
1963
1962
409 405 76 372 504 58
7004 64 5 958 37
3 25417 4 027 89
11 666 81 11 828 66
13 476 41 7 951 30
286 69 158 77
2 609 80 316 80
121 89 5250
22 59294 20 020 79
6 425 47 5 549 24
11 369 67 7 921 78
46611 387 20
48868036 43667788
52
51
The Departments expenditures for operations the past year had a net
increase of 3658805 accounted for by an increase of 2968265 in personal
services and an increase of 690540 in total of other expense payments
Included in personal services for the fiscal year under review was the
amount of 2771580 net fees paid to Deputy Assistant Attorneys General
appointed under Executive Orders to represent the State in specific matters
In the previous fiscal year fees paid to Deputy Assistant Attorneys General
amounted to 5019455
GENERAL
The Attorney General Eugene Cook is bonded in the amount of
2500000 with the National Surety Corporation bond 4063229 dated
December 17 1962 rider increasing coverage from 1000000 to 2500000
executed May 7 1963 Premium on this bond has been paid to January 1
1965
Mrs Virginia S Miles Fiscal and Service Supervisor is bonded in the
amount of 1000000 with the National Surety Corporation bond 4065852
effective May 2 1963 Premium on this bond has been paid to May 2 1965
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of any State department
or agency shall be liable for the failure of an employee of any such department424
DEPARTMENT OF LAW
or agency for any public money coming into the hands of such employee if
such employee is bonded in an amount deemed adequate by the head of the
department or agency and the State Auditor
It is the recommendation of the State Auditor that in addition to the
surety bond of the Attorney General all employees of the Department of
Law be bonded in an amount of not less than 1000000 under schedule bond
All receipts disclosed by examination have been accounted for and
expenditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the Attorney General and the staff of the
Department of Law for the cooperation and assistance given the office of the
State Auditor during this examination and throughout the year425
MEDICAL EDUCATION BOARD426
MEDICAL EDUCATION BOARD
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 15000000 15000000
Revenues Retained
Interest Earned 934577 530194
Total Income Receipts 15934577 15530194
CASH BALANCE JULY 1st
Budget Funds 2000797 2854955
Total 17935374 18385149
PAYMENTS
EXPENSE
Personal Services 864377 802662
Travel 10366 8794
Supplies 9206 49040
Communication 32933 28842
Printing Publications 54911
Rents 2500 4000
Equipment 742 36
Insurance and Bonding 5000 5000
Scholarships 15456547 15431103
Total Expense Payments 16455165 16384352
CASH BALANCE JUNE 30th
Budget Funds 1480209 2000797
Total 17935374 18385149MEDICAL EDUCATION BOARD
CURRENT BALANCE SHEET
JUNE 30 1964
427
ASSETS
CASH ASSETS
Available Cash in Bank
Budget Funds
Private Trust and Agency Funds
U S Income Tax
14 80209
3830
14 763 79
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported 000
RESERVE
Private Trust and Agency Funds
U S Income Tax 3830
SURPLUS
For Operations 1480209
14763 79428
MEDICAL EDUCATION BOARD
SUMMARY
INTRODUCTION
The State Medical Education Board was created by Amendment to the
State Constitution as proposed in Resolution No 32 approved February 21
1951 for the purpose of providing loans and scholarships to students desiring
to study medicine and to engage in the practice of medicine
Members of the Board are
Dr George Dillinger 808 Gordon Avenue Thomasville Georgia
Dr J G McDaniel 157 Peachtree Street N E Atlanta Georgia
Dr John N Shearouse Lavonia Georgia
Dr Hubert Milford Hartwell Georgia
Dr Edward K Russell 573 W Peachtree St N E Atlanta Georgia
Mr L R Siebert Secretary of the Board of Regents of the University
System serves as Secretary and Treasurer of the Medical Board as provided
in the Act creating the Board
FINANCIAL CONDITION
The Board ended the fiscal year on June 30 1964 with a cash surplus of
1480209 after reserving 3830 for Private Trust and Agency Funds held
on this date No outstanding accounts payable or other liabilities were
reported on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Medical Board in the fiscal
year ended June 30 1964 was 15000000 In addition to the appropriation
funds provided the Board received and retained 5112 interest on funds
deposited in savings account and 929465 interest on Scholarships refunded
making total available income for the year 15934577
The 15934577 income receipts together with the 2000797 cash
balance on hand at the beginning of the period made total funds available
17935374
998618 of the available funds was expended for personal services
travel and other operating costs 15456547 net was paid to medical students
as scholarships and 1480209 remained on hand June 30 1964 the end of
the fiscal year429
MEDICAL EDUCATION BOARD
This remaining cash balance of 11480209 represents funds which have
been provided in excess of obligations incurred and will be available for ex
penditure in the next fiscal year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
The expenditures for the past year are compared with those for the past
two years in the statement following
YEAR ENDED JUNE 30
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication
Printing and Publicity
Equipment Purchased
Rent
Insurance Bonding
SubTotals
Scholarships 15456547
Totals
Number of Employees on Payroll
June 30 6
1964 1963 1962
8 64377 8 026 62 7 416 21
103 66 8794 6138
9206 490 40 187 97
329 33 288 42 54911 21777
742 36
2500 4000
5000 5000 5000
9 98618 9 532 49 7 933 33
154 565 47 154 311 03 146 308 27
164 551 65 163 843 52 154 241 60
GENERAL
The amendment to the State Constitution which created the State Medical
Education Board states that
The said loans or scholarships to be granted to each applicant shall be
based upon the condition that the full amount thereof shall be repaid to
the State of Georgia in cash in full with 4 interest from the date of
each payment by the State on such loan or scholarship same to be pay
able annually the first annual payment to be due on or before one year
from the date the applicant completes his internship or same may be
repaid to the State of Georgia in services to be rendered by the applicant
by practicing his profession at some place within the State of Georgia
to be approved by the Board
Upon agreement for a scholarship recipient to refund or repay his scholar
ship by making cash payments the bookkeeper for the Medical Education
Board calculates the interest due at 4 from the date of each payment to430
MEDICAL EDUCATION BOARD
the recipient thereby arriving at the amount of interest accumulated on the 1
recipients scholarship
In the period under review initial payments on scholarships were applied I
to accumulated interest and additional payments should be applied to ac I
cumulated interest until the accumulated interest on each loan has been
liquidated
Mr L R Siebert SecretaryTreasurer of the Board is bonded in the 1
amount of 1000000 for the faithful performance of the duties of his office I
and the proper accounting for all funds coming into his hands as such Sec
retaryTreasurer as required by law This bond is written by the Royal
Indemnity Company Bond No 007644 dated April 1 1953 on which
premiums have been paid to April 1 1965
Appreciation is expressed to the Board Members and the Secretary I
Treasurer and his staff for the cooperation and assistance given the State I
Auditors office during this examination and throughout the year
431
MINERAL LEASING COMMISSION432
MINERAL LEASING COMMISSION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Revenue Retained
Rent on Investment Properties 000
NONINCOME
State Revenue Collections Unfunded 00
CASH BALANCE JULY 1st
State Revenue Collections Unfunded 00
Total 000
PAYMENTS
EXPENSE
None 000
CASH BALANCE JUNE 30th
State Revenue Collections Unfunded 00
Total 000
1963
000
00
00
000
000
00
000433
MINERAL LEASING COMMISSION
SUMMARY
INTRODUCTION
The Mineral Leasing Commission was created by Act of the General
Assembly approved March 9 1945 and Code Sections and Legislative Acts
pertaining to the Commission are quoted in Appendix to the unit report
Members of the Mineral Leasing Commission on June 30 1964 were
Honorable Carl E Sanders Governor
Honorable Eugene Cook Attorney General
Honorable Ben W Fortson Jr Secretary of State
Honorable Garland Peyton Director Department of Geology Mines
and Mining
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 the Mineral Leasing Commission
collected 85829 in State Revenue from rents and leases all of which was
transferred to the State Treasurys General Fund in the period under review
GENERAL
Honorable Ben W Fortson Jr Secretary of State serves as Secretary of
the Mineral Leasing Commission
Lease contracts executed by the Mineral Leasing Commission in the
fiscal year ended June 30 1964 are quoted in Appendix to the unit report435
BOARD OF PARDONS AND PAROLES436
BOARD OF PARDONS AND PAROLES
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 58500000
Budget Balancing Adj ustment 3 290 94
Transfers Other Spending Units 8175 45
Total Income Receipts 58011549
NONINCOME
Private Trust Funds 1144602
CASH BALANCES JULY 1st
Budget Funds 9035829
Private Trust Funds 1899888
Total 70091868
1963
320 000 00
198 452 09
f 6 280 73
512 171 36
11 892 74
88 607 24
16 538 88
629 210 22
PAYMENTS
EXPENSE
Personal Services 400 30784
Travel 8092763
Supplies Materials 650070
Communication 12 522 99
Publications Printing 410167
Repairs 2691925
Insurance 4500
Pensions Benefits 3490127
Equipment 5320048
Miscellaneous 22930
Rents 141750
Heat Light Power Water 7971
Indemnities 208 62
Total Expense Payments 62136196
NONCOST
Private Trust Funds 977602
CASH BALANCES JUNE 30th
Budget Funds 4911182
Private Trust Funds 2066888
Total 70091868
296 571 56
72 790 04
3 154 68
10 311 54
471351
78 52618
3500
21 339 66
21 644 93
754 96
578 25
51042031 I
9 432 74
90 358 29
18 998 88
629 210 22437
II
BOARD OF PARDONS AND PAROLES
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash in Bank and in State Treasury
Budget Funds
Private Trust and Agency Funds
Restitution Bond Fund 20 668 88
Georgia Income Tax 93824
Social Security 3062 73
49 111 82
24 669 85
73 781 67
LIABILITIES RESERVES
SURPLUSDEFICIT
CURRENT LIABILITIES
Accounts Payable
Purchase Orders Outstanding
Social SecurityEmployer Contribution
ij RESERVES
Private Trust and Agency Funds
Restitution Bond Fund
Georgia Income Tax
Social Security
SURPLUSDEFICIT
For General Operations
Subject to Budget Approvals
4604909
3 062 92
20 668 88
93824
3 062 73
49 112 01
24 669 85

19
73 781 67438
BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June
30 1964 with a deficit of 019 after providing the necessary reserve of
4911201 to cover outstanding accounts payable and reserving 2066888
for Restitution Bond Deposits 306273 for employees contributions to
Social Security and 93824 State income tax withholdings held on this date
This 019 deficit incurred through failure of the Board to reserve sufficient
funds to cover Employers Social Security cost for the three months period
ended June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board of Pardons and Paroles j
for the year ended June 30 1964 was 58500000 This was increased to
58829094 by transfer of 329094 from the States Emergency Fund to
meet expenditures approved on budget as provided by law
From the 58829094 funds provided as the current years appropriation
29 was transferred to the State Personnel Board for the pro rata cost of
Merit System Administration and 759516 for Employees Health Insurance
leaving net income of 58011549
The 58011549 net income together with the 9035829 cash balance
on hand at the beginning of the fiscal period made a total of 67047378
available with which to meet expenditures approved on budget for the year
ended June 30 1964
62136196 of the available funds was expended for budget items of
expense and 4911182 remained on hand June 30 1964 the end of the
fiscal year
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement439
BOARD OF PARDONS AND PAROLES
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
Personal Services 40030784 29657156 24676830
Travel Expense 8092763 7279004 5859040
Supplies 650070 315468 293220
Communication 1252299 1031154 827171
Heat Light Power 7971 00 00
Printing Publicity 410167 471351 350142
Repairs 2691925 7852618 40923
Rents 141750 57825 55200
Insurance Bonding 4500 3500 130213
Pensions To Retirement System 34 901 27 21 339 66 18 678 94
Indemnities 20862 00 00
Equipment 5320048 2164493 824157
Miscellaneous 22930 75496 5648
Total Cost Payments 62136196 51042031 34930438
Number of Employees on Payroll
June 30 88 80 58
GENERAL
Membership of the Board of Pardons and Paroles is as follows
Mrs Rebecca L Garrett Chairman Butler Georgia
Mr Walter O Brooks 155 Little John Trail N E Atlanta Georgia
Mr Joseph W Claxton Member Wrightsville Georgia
Mrs Rebecca L Garrett Chairman of the Board of Pardons and Paroles
is bonded in the amount of 1000000 Bond is written by the Pennsylvania
Insurance Company 427259 dated August 2 1962 Bond covers faithful
performance of duties and honest accounting for all money coming into the
hands of Mrs Rebecca L Garrett in her official capacity
Mr Marion H Doyle is bonded as Senior Accountant of the State Board
of Pardons and Paroles in the amount of 13000000 with the Hartford Acci
dent and Indemnity Company bond N3491092 dated July 1 1961 Bond
covers faithful performance of duties and the honest accounting for all money
that may come into the hands of Mr M H Doyle in this official capacity
Mr Walter O Brooks Board Member is bonded for 1000000 by the
Hartford Accident and Indemnity Company bond N3491090 dated April
1 1961 Bond covers faithful performance of duties and the honest accounting
for all money that may come into the hands of Mr Walter O Brooks in his
official capacity440
BOARD OF PARDONS AND PAROLES
Mr J W Claxton Board Member is bonded for 1000000 by the Hart
ford Accident and Indemnity Company bond N3538559 dated February
14 1962 Bond covers faithful performance of duties and the honest account
ing for all money that may come into the hands of Mr J W Claxton in his
official capacity
All other employees of the State Board of Pardons and Paroles are bonded
in the amount of 250000 by Public Employees Blanket Bond under in
suring agreement 4 with the Hartford Accident Indemnity Company bond
3491093 dated July 1 1961 Mr Elijah J Calhoun Jr is bonded for an
additional 750000 by additional indemnity rider 1 attached to this bond
Books and records of the Board of Pardons and Paroles were found in
excellent condition All receipts disclosed by examination have been accounted
for and expenditures for the period under review were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Board for the I
cooperation and assistance given the State Auditors office during this exami I
nation and throughout the year441
DEPARTMENT OF PARKS
HISTORICAL SITES AND
MONUMENTS442
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation125000000 105000000
Budget Balancing Adjustments 43074750
Revenues Retained
Earnings Recreational Services 36598011 16789858
Transfers Other Spending Units11026 78 10 96100
Total Income Receipts160495333 163768508
NONINCOME
Private Trust Funds 1477214 1081163
CASH BALANCES JULY 1st
Budget Funds 64432155 90074941
Private Trust Funds 1124 69 831 80
Total226517171 255007792
PAYMENTS
EXPENSE
Personal Services 47826635 50561907
Travel 2235889 2249981
Supplies Materials 9513693 9171180
Communication 1273479 1293489
Heat Light Power Water 2873678 2053873
Publications Printing 1298132 1281904
Repairs 2095411 17852 16
RentsRegular 649726 334539
RentsStone Mtn 35000000 70000000
RentsJekyll Island State Park Auth 170 50000
Insurance 30703 1477238
Indemnities 231715 285849
Pensions Benefits 2908989 3034658
Equipment 6706573 4293097
Miscellaneous 463861 435005
Total Expense Payments130158484 148257936443
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
PAYMENTS Contd 1964 1963
OUTLAYS
Lands Improvements
Personal Services 3986870 505290
Travel 42769 7025
Supplies Materials 6409776 2638415
Printing Publicity 57126 253128
Repairs 35760
Rents 469680 298240
Contracts 50842009 30948394
Equipment 5082298 6502866
Total Outlay Payments 66926288 41153358
Total Cost Payments197084772 189411294
NONCOST
Private Trust Funds 1332031 1051874
CASH BALANCES JUNE 30th
Budget Funds 27842716 64432155
Private Trust Funds 257652 1124 69
Total226517171 255007792444
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds
In Bank 22842716
In State Treasury 5000000 27842716
Private Trust or Agency Funds
Georgia Sales Tax 257652
Accounts Receivable
Due from ParksOn Concessions 3216
280 971 52
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
RESERVES
For Outlay Contracts to Mature 24076132
For Private Trust and Agency Funds
Georgia Sales TaxJune Collections 257652
DEFICIT
Operating Deficit
40 249 32
243 337 84
2 615 64
280 971 52445
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
SUMMARY
FINANCIAL CONDITION
The Department of Parks Historical Sites and Monuments ended the
fiscal year on June 30 1964 with a deficit of 261564 after providing the
necessary reserves of 14024932 for accounts payable and purchase orders
outstanding 24076132 for outlay contracts to mature and 257652 for
Private Trust and Agency Funds held on this date
The 261564 deficit shown was caused by 1 The Departments failure
to provide a reserve of 257652 for the payment of Georgia sales tax collected
at State Parks in June 1964 and not remitted until July 1964 2 a 696
overstatement of accounts payable 3 3216 overpayments made by vari
ous Park Superintendents to the General Accounting Office
Provisions of Acts of the General Assembly of 1943 page 96 which were
continued in force by the Constitution of the State adopted in 1945 Article
VII Section IX Paragraph 2 are as follows
No payment shall be made and no obligation shall be incurred against
any fund allotment or appropriation unless same has been included
in the budget of the respective agency and approved as provided by
law Every expenditure or obligation authorized or incurred in violation
of the provisions of this section shall be void Every payment made in
violation of the provisions of this section shall be deemed illegal and
every official authorizing or making such payment or taking part
therein and every person receiving such payment or any part thereof
shall be jointly and severally liable to the State for the full amount so
paid or received
REVENUE COLLECTIONS
In the fiscal year ended June 30 1964 19836 was received by the De
partment of Parks Historical Sites and Monuments from sale of pulpwood
and 156250 from interest on Time Deposits a total of 176086 all of
which was transferred to the State Treasury within the fiscal year
AVAILABLE INCOME AND OPERATING COST
State Appropriation to the Department for operations in the year ended
June 30 1964 was 90000000 State appropriation to the Department for
special rentals due Stone Mountain Memorial Association was 35000000
for the year446
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
In addition to the funds provided as the current years appropriation
the Department had 27440160 income from earnings from the several
State Parks and 9157851 from other sources as listed in report making
total receipts for the year 161598011
From the 161598011 received 140691 was transferred to the State
Personnel Board for Merit System Administration and 961987 for Employ
ees Health Insurance Fund leaving net income of 160495333
The 160495333 income and the 64432155 cash balance at the be
ginning of the period made a total of 224927488 available with which to
meet expenditures approved on budget for the fiscal year
L08484 of the available funds was expended for budget approved
items of current expense 35000000 rental to Stone Mountain Memorial
Committee 17050000 rental to the Jekyll Island Park Authority and
66926288 was paid for land buildings and improvements as scheduled
in report leaving a cash balance of 27842716 on hand June 30 1964 the
end of the fiscal year This remaining cash balance is reserved for liquidation
of outstanding accounts payable and contracts to mature
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
General Of fice Admin 22842047 23736454 19151859
Maintenance 58046646 75193006 4879067
AllatoonaG W Carver 751208 1851330 2735724
AllatoonaRed Top Mountain 14092136 5792951 4611802
Amicalola Falls 1051688 1259504 1839987
Bainbridge Area 643824 894223 686358
Black Rock Mountain 1183681 1763581 1781895
Bobby Brown Park 569097 1939233 716071
Chehaw State Park 1524273 1793373 2232721
Cloudland Canyon 1183759 1932847 1772651
Chatuge 22318 00 66165
Crooked River 1992285 2584890 5694044
Jefferson Davis Memorial 473007 523755 340734
Elijah ClarkLincoln County 8448404 5028469 5779388
Fairchild 55460 49686 17806
Fort Mountain State Park 3482977 1757855 1916117
Fort King George 00 00 250
Fort Yargo State Park 24796231 7539081 1485037
Georgia VeteransMemorial 3489525 4488552 5536980
Hard Labor Creek 6211619 3583462 3732259447
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963 1962
Indian Springs State Park 5688154 3512482 3141765
Keg Creek 387655 1818251 1336008
Kolomoki Mounds 2485517 3383823 2336151
Little Ocmulgee 1916598 2329191 2847420
Lincoln Park 253860 339387 919789
Magnolia Springs 1752382 2778416 1859423
Hawkinsville Area 00 00 114031
F D Roosevelt Park 13528766 7983477 223185
Reidsville 627025 2448540 1243902
Seminole County 2369845 2700378 1334880
Senoia 84086 1511205 29454
A H Stephens Memorial 3247893 4615400 5307458
Stephens Foster Park 1789616 343595 406310
Victoria Bryant State Park 995396 1159747 705724
Vogel State Park 5416126 663523 4764436
Laura S Walker State Park 3393715 8962693 5881812
Unicoi 2097354 2824311 3220674
Yam Grande 154820 219267 169097
Nancy Hart 35779 105356 114579
Totals197084772 189411294 100933013
BY OBJECT
Personal Services 47826635 50561907 40788380
Travel Expense 2235889 2249981 1843292
Supplies Materials 9513693 9171180 6551392
Communication 1273479 1293489 1179935
Heat Light Power Water 2873678 2053873 1738915
Printing Publicity 1298132 1281904 1781693
Repairs Alterations 2095411 1785216 1380513
Rents 52699726 70334539 423508
Insurance Bonding 30703 1477238 24032
Indemnities 231715 285849 486966
PensionsEmployeesRetirement 1865058 1917996 1720277
PensionsSocial Security 1043931 1116662 849498
Equipment 6706573 4293097 3683666
Miscellaneous 463861 435005 253876
Total Expense Payments130158484 148257936 62705943
Outlay
Lands Bldgs Improvements 61843990 34650492 35452246
Equipment 5082298 6502866 2774824
Total Cost Payments197084772 189411294 100933013
Number of Employees on Payroll
June 30 117 115 93448
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
PARKS AND CONCESSIONS
A summary of the operations of the concessions and other activities at
the various State Parks is shown on pages 7 through 9 with a statement of
the receipts and payments at each Park on Pages 32 through 67 of the unit
report
These statements on the Parks operations were made from the account
books and records submitted by the Superintendents of the Parks on those
Parks where the concessions were operated by the Department of Parks and
from weekly reports submitted by the lessee on those Parks operated under
lease agreements An employee of the Department of Parks makes routine
audits of the various Park accounts
The Parks operating under lease agreement are as follows
ALLATOONARED TOP MOUNTAIN
Marina facilities leased to John M King Jr at a fixed rental of 250000
per year This lease has been assigned to Park Marina Inc Lease expires
May 31 1975
Old Marina area leased to Mildred Archer at a fixed rental of 6200 per
month or 74400 per year Lease expires December 31 1964
BAINBRIDGE AREA
From July 1 1963 to December 18 1963 the concession facilities were
leased to Mrs Charles Scandalis at a monthly rental of 5 of gross proceeds
payable monthly
Effective March 1 1964 restaurant leased to Mrs Lamar E Graves at
a monthly rental of 10 of gross sales payable monthly Lease expires mid
night February 28 1965
GEORGE WASHINGTON CARVER
This concession agreement is for the term of one year commencing the
first day of January 1963 and ending midnight December 31 1963 for an
annual rental of 65000 payable as follows
Starting January 1 1963 and running through May 31 1963 the con
cessionaire will pay five percentum and fifty percentum of the gross sales on
all concession sales as specified and set forth on Exhibit A attached hereto
and made a part of this agreement The balance of the 65000 after the per
centage has been deducted and paid to the Department will be prorated and
paid during the following months June July and August of 1963 All pay449
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
I
I
ments are to be made within ten dajs after the last day of each month The
concessionaire is granted the right to operate all concessions at George
Washington Carver State Park Since December 31 1963 George Wash
ington Carver has been operated by the Parks Department
CLOUDLAND CANYON
Concessions stand leased to Mrs J M Crawford for a monthly rental of
10 of the gross sales Lease expires midnight October 1 1964
STEPHEN C FOSTER MEMORIAL
All Park facilities leased to George A Sirmans for a monthly rental of
5 of gross receipts Lease covered period from September 1 1962 to Sep
tember 1 1967 but with agreement of both parties was terminated February
1 1964
Effective May 1 1964 concession facilities rented to Mrs Talmadge Lee
for 6250 per month payable in advance
I
GEORGIA VETERANS MEMORIAL
Rights to operate restaurant tackle box and concession stand leased to
Sam Leverett for 10 of gross sales Lease to begin April 10 1963 and end
April 10 1964 Upon the agreement of both parties this lease was terminated
August 10 1963 and these facilities have been operated by the Parks De
partment
LINCOLN
Concessions leased to Mrs Cleophus Plummer for fixed rental of 50000
per year payable not less than 4250 per month in advance lease to begin
June 1 1963 and end August 15 1964
SEMINOLE
Concession leased to Mrs Emmett C Johnson at a monthly rental of
10 of the gross sales payable monthly for the 1963 season June 1 1963
through October 1 1963 and also for the 1964 season May 15 1964 through
October 1 1964
200 acres of Woodruff Reservoir leased to Ellison Dunn Dunns Fishing
Camp for 5 of gross receipts on any facility operated on this site450
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
SENOIA
Swimming pool and concession leased to Senoia Veterans Association for
10 of net profits for each months operation New lease covers period from
May 1 1964 to April 13 1965
VOGEL
All facilities at Park leased to Bonnell Akin for an annual rental of
450000 payable 90000 monthly in the months of May through September
of each year Lease covers period September 15 1958 through September
14 1963 Since September 14 1963 Vogel has been operated by the Parks
Department
OTHER PARKS
All other State Parks are operated by the Department of Parks with the
Park Superintendent in charge Net profit from each facility is transferred
to the Departments General Operating Account
GENERAL
Mr Horace G Caldwell Director of Parks Historical Sites and Monu
ments has filed bond for 2500000 written by the St Paul Fire and Marine
Insurance Company bond 400AN 4260 dated January 14 1963
The Department of Parks has public employees blanket bond written by
the American Motorist Insurance Company Bond No 25M112 782 dated
August 14 1962 covering other employees of the Department under Insuring
Agreement 4faithful performance blanket position bond coverage
1000000 The Deputy Director Chief Engineer and the Personnel and
Accounting Officer are bonded for an additional 1500000 each as provided
by riders to bond
All receipts of the State Parks Department 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 Director and the staff of the Parks De
partment for the cooperation and assistance given the State Auditors office
during this examination and throughout the year451
STATE PERSONNEL BOARD
MERIT SYSTEM
OF
PERSONNEL ADMINISTRATION452
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units1 982 277 77 1 885 331 41
Earnings 122087247 118084449
Interest Earned 2760168 1517915
Total Income Receipts3 230 751 92 3 081 35505
NONINCOME
Private Trust Funds 3 920 64 2 50648
CASH BALANCES JULY 1st
Budget Funds 73765858 26946265
Private Trust Funds 00 8508240
Total397233114 343840658
PAYMENTS
EXPENSE
Personal Services 29864821 25917768
Travel 564773 393233
Supplies Materials 1227891 650615
Communication 1397733 935868
Publications Printing 462824 383050
Repairs 51251 538 49
Rents 359404 188997
Insurance 267138089 229643271
Pensions Benefits 2607328 20221 63
Equipment 824113 8719 05
Miscellaneous 325255 255193
Total Expense Payments3 048 234 82 2 61315912
NONCOST
Private Trust Funds 392064 8758888
CASH BALANCE JUNE 30th
Budget Funds 92017568 73765858
Total397233114 343840658453
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Merit System Administration 3313384
State Employees Health Insurance Fund 887041 84
920175 68
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Merit System Administration 17 753 65
State Employees Health Insurance Fund 423 63
RESERVES
State Employees Health Insurance
For Special Deposit Account 786 71213
For Insurance PremiumsEmployer
Contrib in Transit 4914752
SURPLUS
For Operations
Subject to Budget Approvals
Merit System Administration 15 38019
State Employees Health Insurance 50758 56
1817728
835 859 65
6613875
920175 68454
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
The State Personnel Board Merit System of Personnel Administration
ended the fiscal year on June 30 1964 with a surplus of 1538019 after
providing reserve of 1775365 for liquidation of outstanding accounts
payable
STATE EMPLOYEES HEALTH INSURANCE FUND
Surplus available for operation and maintenance of the State Employees
Insurance Fund was 5075856 after providing reserve of 42363 for li
quidation of outstanding accounts payable and reserving 78671213 for
special deposit account through agreement between the State of Georgia and
the Travelers Insurance Company of Hartford Connecticut and 4914752
for Insurance Premiums which represents Employer Contributions in transit
at June 30 1964
OPERATING ACCOUNTMERIT SYSTEM ADMINISTRATION
AVAILABLE INCOME AND OPERATING COSTS
Income of the Merit System of Personnel Administration is derived from
assessments on the Departments served based on a pro rata share of the
Boards operating costs Receipts from assessments in the year ended June
30 1964 amounted to 32565356 as follows
Agriculture Department of 1054369
Banking Department of 70153
Budget Bureau 79 50
Comptroller General 6186
Corrections Board of 41245
Defense Department of
Civil Defense 91445
Military Division 599 96
Education Department of 22 856 85
Employees Retirement System 392 06
Family and Children Services Dept of 3096618
Georgia Factory for the Blind 43319
Confederate Soldiers Home 20911
Training School for Boys 2 782 88
Training School for Girls 1142 86
Georgia Training School 114041 36 674 63STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
455
Forestry Commission
Game and Fish Commission
Geology Mines and Mining
Governors Administrative Offices
Highway Department of
Industry and Trade Department of
Labor Dept Employment Security Agency
Law Department of
Library State
Pardons and Parole Board of
Parks Department of
Pharmacy Board of
Probation Board of
Public Health Department of
Public Health Alcoholic Rehab Division
Public Health Battey State Hospital
Public Health Gracewood State School and Hosp
Public Health Milledgeville State Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
State Employees Health Insurance
Teachers Retirement System
Veterans Services Department of
Warm Springs Memorial Commission
Workmens Compensation Board
1 466 97
514215
22924
1954
69 541 40
1 059 64
16 315 41
434 41
165 46
580 29
1 406 91
1954
12109
33 705 01
886 53
14 314 75
11 42711
55 343 07
14161 98
990 74
762 09
20 949 75
598 68
20911
289 91
1 823 77
328 90
12313
325 653 56
The 32565356 income from assessments less transfers in the amount of
528075 to the State Employees Health Insurance Fund with a transfer of
23000 for salary of Mr Swain from the State Employees Health Insurance
Fund left net income receipts of 32060281 for the fiscal year The
32060281 net income receipts together with the cash balance of 2132048
at the beginning of the fiscal period made a total of 34192329 available
30878945 of the available funds was expended in the year for budget
approved items of expense and 3313384 remained on hand at June 30 1964
the end of the fiscal year
The first lien on this 3313384 cash balance is for liquidation of 1775365
in accounts payable and the remainder of 1538019 represents funds which
have been provided in excess of obligations incurred and will be available
for expenditure in the next fiscal period subject to budget reapprovals456
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
OPERATING ACCOUNT
STATE EMPLOYEES HEALTH INSURANCE FUND
The State Employees Health Insurance Unit was created by Act 154
Georgia Laws 1961 House Bill 514
In the period under review Employer contributions from the participating
State Departments at the rate of two per cent of the total outlay for personal
services as specified in the above captioned act amounted to 167252951
Employee contributions in the period for insurance premiums were
121149622 and the special deposit account earned 2760168 interest
which made total income of 291162741
From the 291162741 total income receipts 20911 was transferred to
the Merit System Administration for pro rata share of operating costs 23000
was transferred for salary of Mr Swain and 103919 was transferred to
the State Employees Health Insurance Fund to cover premium costs
of the Employees Health Insurance Unit thereby leaving net income of
291014911 The 291014911 net income receipts together with the cash
balance of 71633810 at the beginning of the fiscal period made a total of
362648721
Of the 362648721 available funds 6838181 was expended for ad
ministrative costs 267106356 for state employees insurance premiums
under terms of the group policy and 88704184 remained on hand in the
operating account of the State Employees Health Insurance Fund at June
30 1964
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Board for the past three years
are compared in the statement following457
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
I
I
I
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
MERIT SYSTEM ADMINISTRATION
Regular Employees 24033723 21039642 19915901
Special and Temporary 597524 586129 555561
Monitorial Services 241600 229900 171250
24872847 21855671 20642712
Travel Expense 502087 368874 331342
Supplies 1183061 628308 487645
Communication 894648 768741 722172
Printing Publicity 370207 324902 176563
Repairs 51251 53149 68992
Rents 42092 39594 39614
Insurance Bonding 8750 2062 10500
Pensions Ret System 21 46318 16 977 39 15 379 22
Equipment 503058 590165 441822
Miscellaneous 304626 249749 241123
Total Expense Payments 30878945 26578954 24700407
Number of Employees on Payroll
June 30 49 48 43
Expenditures for the operating costs of the State Employees Health
Insurance Fund for the past two years are compared in the statement fol
lowing
YEAR ENDED JUNE 30
EXPENSE 1964 1963
STATE EMPLOYEES HEALTH INSURANCE
Personal Services 4991974 4062097
Travel Expense 62686 24359
Supplies Materials 44830 22307
Communications 503085 167127
Printing and Publicity 92617 58148
Repairs 700
Rents 317312 149403
Insurance and Bonding 22983 32850
EmployeesHealth Ins Premiums267106356 229608359
Pensions Ret System 461010 324424
Equipment 321055 281740
Miscellaneous 20629 5444
2 739 445 37 2 347 369 58
Number of Employees on Payroll June 30 13 10458
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
GENERAL
The State Personnel Board is composed of the following members
Dr Hugh A Goodwin Chairman Summerville Georgia
Mr T H Milner Jr ViceChairman Athens Georgia
Mr L E Bowen St Tifton Georgia
The Personnel Board administers the Merit System laws rules and reg
ulations and registers qualified applicants for positions in the Departments
coming under the provisions of the Merit System Administration The Board
also serves as the coordinating unit between the operating agencies of the
State Government and the Travelers Insurance Company of Hartford Con
necticut the insurance carrier for health insurance for State employees
Merit System Director Mr Edwin L Swain is bonded in the amount
of 1000000 with the United States Fidelity and Guaranty Company bond
23389148255 dated July 6 1961 Premium has been paid for period ending
July 15 1965
Mr Swain is bonded as Executive Officer and Custodian of the State of
Georgia Employees Health Insurance Fund in the amount of 3500000
with the Maryland Casualty Company Baltimore bond 90 824536 dated
May 29 1962 Premium has been paid to July 1 1965
Mr Ralph C Moor is bonded as Merit System Deputy Director in the
amount of 1000000 with the United States Fidelity and Guaranty Com
pany Baltimore Maryland bond 233890719463 dated December 12
1962 Premium has been paid for the period ending July 15 1965
Mrs Olga P Mounts Fiscal Officer in the period under review was
bonded in the amount of 500000 with the United States Fidelity and
Guaranty Company bond No 2338907159653 dated July 6 1961 Pre
mium was paid for period ending July 1 1964
Mrs Bobbie Jean Bennett Accountant is bonded in the amount of
500000 with the United States Fidelity and Guaranty Company Bal
timore Maryland their bond 233890774964 effective July 1l964
Premium has been paid for the period ending July 1 1965
The State Employees Health Insurance Fund has Public Employees
Blanket Bond in the amount of 1000000 with the Maryland Casualty
Company Baltimore bond No 90824476 dated July 13 1962 Premium
has been paid to July 1 1965459
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
The following is an excerpt from the minutes of the meeting of the State
Personnel Board on May 27 1964
Mr Bowen moved that the class Merit System Director be reassigned
from the 36th to the 37th compensation grade effective May 1 1964
and that the additional amount of funds required be paid to the State
Merit System from the State Employees Health Insurance Fund
Without objection the ViceChairman declared the motion carried
I
I
All receipts disclosed by examination were properly accounted for and
expenditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Board for their
cooperation with the office of the State Auditor and its individual examiners
Ell
1461
STATE BOARD
OF
PHARMACY
Drug Inspection462
STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS 1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8000000 4800000
Budget Balancing Adj ustment 27159 07
Revenues Retained
Earnings 7600 3000
Transfers Other Spending Units 75954 88537
Total Income Receipts 7931646 7430370 I
NONINCOME
Private Trust Funds
51975
59004 I
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
1 78301
3 790 64
2536
Total 8161922 7870974 I
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
C ommunication
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
50 797 00
17 448 93
1 494 08
1 588 35
7850
4 308 66
1 431 78
7325
51 785 75
15 778 85
341 07
1 524 91
6300
4800
3500 I
462648 I
205927 I
4900 I
Total Expense Payments 7722055
76 311 33
NONCOST
Private Trust Fund
CASH BALANCE JUNE 30th
Budget Funds
519 75
3 878 92
615 40
1 783 01
Total 8161922 7870974463

The Drug Inspection Division of the Georgia State Board of Pharmacy
ended the fiscal year on June 30 1964 with a surplus in operating funds
of 242322 after providing the necessary reserve of 145570 for liquidation
of outstanding Accounts Payable The surplus funds of 242322 were
transferred to the States General Fund account in July 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board for the year ended
June 30 1964 was 8000000

STATE BOAED OF PHARMACY
DRUG INSPECTION DIVISION
SUMMARY
FINANCIAL CONDITION
In addition to the 8000000 provided as the current years appropriation
00 was received from sales of Druggists Lists making total Income
Receipts of 8007600
From the 8007600 received 1954 was transferred to the State Per
sonnel Board for the pro rata expense of Merit System Administration and
y 74000 for State Employees Health Insurance leaving net income of
7931646
The 7931646 net income together with the 178301 cash balance at
the beginning of the fiscal period made a total of 8109947 available
7722055 of the available funds was expended in the year for budget
approved items of expense and 387892 remained on hand June 30 1964
Of this amount 145570 was earmarked for Accounts payable outstanding
at June 30 1964
COMPARISON OF OPERATING COSTS
The Divisions operating costs for the past three years are compared in
the statement following464
STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 5079700 5178575 3530835
Travel Expense 1744893 1577885 971503
Supplies and Materials 149408 34107 602 98
Communications 158835 152491 91225
Repairs and Alterations 7850 6300 7051
Rents 4800
Insurance Bonding 3500
Pensions
EmployeesRetirement 316860 333132 210082
Social Security 114006 129516 82249
Equipment 143178 205927 88309
Miscellaneous 7325 4900 5900
7722055 7631133 5047452
Number of Employees on Payroll
June 30 7 8 6
GENERAL
The State Board of Pharmacy is composed of the following members
L H Atherton 100 Whitlock Marietta Georgia
T Mills Harrison 2396 Ingleside Avenue Macon Georgia
B B Kelley 402 Abercorn Street Savannah Georgia
Henry A King 2929 Peachtree Road Atlanta Georgia
H D Moseley Dozier Drug Company Dawson Georgia
Mr P D Horkan retired as Chief Drug Inspector on August 31 1963
Mr Horkan was bonded for 500000 with the Hartford Accident Indem
nity Company Bond N3584799
Mr S L Threadgill was made Chief Drug Inspector after the retirement
of Mr Horkan At the time of this examination Mr Threadgill was not under
bond
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands465
STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that the Chief Drug In
spector be bonded in an amount not less than 1000000 and that all other
employees of the State Board of Pharmacy be placed under a schedule bond
for a like amount
Provisions of Legislative Aet of March 10 1964 are quoted in Appendix
to unit report
Books and records of this agency 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 Division of Drug
Inspection of the Board of Pharmacy for the cooperation and assistance given
the State Auditors office during this examination and throughout the year467
GEORGIA PORTS COMMITTEE468
GEORGIA PORTS COMMITTEE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 000 000
Budget Balancing Adjustment
Total Income Receipts 000 000
CASH BALANCE JULY 1st
Budget Funds 3067349 3602522
Total 3067349 3602522
PAYMENTS
EXPENSE
Insurance 000 400340
Miscellaneous 25 33
Total Expense Payments 000 402873
OUTLAYS
Lands Improvements
Contracts 1848211
Equipment 00 132300
CASH BALANCE JUNE 30th
Budget Funds 1219138 3067349
Total 3067349 3602522469
GEORGIA PORTS COMMITTEE
SUMMARY
INTRODUCTION
I
This report covers the operations of the Georgia Ports Committee for
the fiscal year ended June 30 1964 Operations of the Georgia Ports Au
thority are being covered in a report filed under separate cover
The members of the Committee were appointed and constituted the agents
of t he Governor of the State of Georgia as set out in Executive Order dated
November 14 1956 to act collectively to make capital improvements and
purchases of necessary equipment of the Georgia Ports Authority deemed
advisable by them and to appropriate within and subject to the funds made
available for such purposes by said Order the expenditure of such funds to
be controlled by and subject to all laws and regulations now in force and effect
applicable to departments of the State Government
Membership of the Georgia Ports Committee is as follows
Robert C Norman Chairman Southern Finance Building Augusta
Georgia
W D Trippc ViceChairman Commercial National Bank Cedartown
Georgia
Thomas M Johnson Johnson Lane Space Company Savannah
Georgia
A M Harris First National Bank Brunswick Georgia
Howell Hollis 1238 Second Avenue Columbus Georgia
Samuel J Gardner Jr SecretaryTreasurer P O Box 68 Moultrie
Georgia
FINANCIAL CONDITION
At the close of the year on June 30 1964 the Committee had 1219138
deposited in bank which has been reserved for completion of construction of
buildings terminals and other port facilities in Chatham County470
GEORGIA PORTS COMMITTEE
AVAILABLE INCOME AND OPERATING COST
There were no appropriations from the State to the Georgia Ports Com
mittee in the fiscal year ended June 30 f 964
A balance of 3067349 was on hand at July 1 1963 In the fiscal year
ended June 30 1964 1848211 was paid for engineering services leaving
a balance of 1219138 on hand at June 30 1964
Expenditures for the previous year were 402873 for operating expense
and 132300 for equipment472
STATE BOARD OF PROBATION
RECEIPTS 1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 50000000 43000000
Budget Balancing Adjustment 2841000 4967721
Transfers Other Spending Units759319 7183 98
Total Income Receipts 52081681 47249323
NONINCOME
Private Trust Funds
5 833 53
5 839 27
CASH BALANCE JULY 1st
Budget Funds
547218
545302
Total 53212252 48378552
PAYMENTS
EXPENSE
Personal Services 37642316
Travel Expense 6629999
Supplies and Material 433112
Communication 1250796
Printing Publicity 450590
Repairs 87660
Insurance and Bonding 2764
Pensions Benefits 3455775
Equipment 13063 38
Miscellaneous 515 94
Rents 136500
Indemnities 21300
Total Expense Payments 51468744
NONCOST
Private Trust Funds 583353
CASH BALANCE JUNE 30th
Budget Funds 1160155
Total 53212252
348154 25
66 377 24
4 08141
1110794
3 323 97
476 03
350 96
29 766 65
6 783 80
636 82
141500
472 474 07
5 839 27
5 47218
483 785 52473

SURPLUS
For General Operations
STATE BOARD OF PROBATION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Funds
Private Trust and Agency Funds
Georgia Income Tax
Social Security
80323
310471
11 60155
3 907 94
15 509 49
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable
Purchase Orders Outstanding
Social SecurityEmployer Contribution
RESERVES
For Georgia Income Tax
For Social Security
8496 84
3104 20
803 23
3104 71
11 601 04
3 907 94
51
15 509 49
474
STATE BOARD OF PROBATION
SUMMARY
INTRODUCTION
The State Board of Probation was created by Act of the General Assembly
approved February 8 1956 and amended by House Bill No 667 Georgia
Laws 1958 approved February 14 1958 and House Bill No 1136 Georgia
Laws 1960 approved March 17 1960 to administer the Statewide Probation
Act The Board is composed of the members of the State Board of Pardons
and Paroles acting in exofficio capacity but is not administered as part
of the duties and activities of the Board of Pardons and Paroles under pro
visions of the Legislative Act referred to
FINANCIAL CONDITION
The State Board of Probation ended the fiscal year on June 30 1964 with
a surplus of 051 after providing the necessary reserve of 1160104 to
cover outstanding accounts payable and reserving 390794 for private
trust and agency funds held on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board of Probation for the
fiscal year ended June 30 1964 was 50000000 Additional funds allotted
to the Department from the States Emergency Fund to meet expenditures
approved on budget as provided by law amounted to 2841000 making
a total of 52841000 From this amount 12109 was transferred to the State
Personnel Board for pro rata cost of Merit System Administration and
747210 for State Employees Health Insurance leaving net income for
operations of 52081681
The 52081681 net income together with the cash balance of 547218
on hand at the beginning of the fiscal year made a total of 52628899 avail
able with which to meet expenditures approved on budget for the fiscal year
ended June 30 1964
51468744 of the available funds was expended for budget approved
items of expense and 1160155 remained on hand June 30 1964
COMPARISON OF OPERATING COSTS
The Boards expenditures for operations the past three years are shown
in the following statement475
STATE BOARD OF PROBATION
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
Personal Services 37642316 34815425 33952346
Travel Expense 6629999 6637724 5271563
Supplies Materials 433112 408141 229138
Communications 1250796 1110794 1036149
Printing Publicity 450590 332397 309687
Repairs Alterations 87660 47603 3698803
Rent 136500 141500 141000
Insurance Bonding 2764 35096 425781
Pensions Ret System 2339409 1994385 1873969
Pensions Social Security 1116366 982280 885520
Indemnities 21300 00 00
Equipment 1306338 678380 410290
Miscellaneous 51594 63682 22400
Total Cost Payments 51468744 47247407 48256646
Number on Payroll June 30 100 92 91
I
I P
T
GENERAL
Members of the State Board of Probation who are also the members of
the State Board of Pardons and Paroles are as follows
Mrs Rebecca L Garrett Chairman Butler Georgia
J W Claxton Member Wrightsville Georgia
Mr Walter O Brooks Member 155 Little John Trail N E Atlanta
Georgia
Mrs Rebecca L Garrett Chairman is bonded for 1000000 with The
Pennsylvania Insurance Company bond No 427252 dated July 31 1962
his bond covers faithful performance of duties and honest accounting for
all moneys coming into her hands
J W Claxton is bonded for 1000000 with the Hartford Accident and
Indemnity Company bond No N3538559 dated February 14 1962 covering
faithful performance of duties and honest accounting for all moneys coming
into his hands
Walter O Brooks is bonded for 1000000 with the Hartford Accident
and Indemnity Company bond No N3491089 dated April 1 1961 covering
faithful performance of duties and honest accounting for all moneys coming
into his hands
Marion H Doyle is bonded as Senior Accountant of the State Board
of Probation for 4000000 with the Hartford Accident and Indemnity Com
pany bond No N3491091 dated July 1 1961 Bond covers faithful per476
STATE BOARD OF PROBATION
formance of duties and honest accounting for all moneys coming into his
hands
The Director of the Department William H Burson is bonded for
2500000 the Examiner William R Boswell for 1000000 the Field
Supervisor J T Middlebrooks for 1000000 Five probation officers for
1000000 and one for 2000000 other probation officers for 500000 each
and fortythree 43 clerks for 250000 each under Public Official Position
Schedule Bond written by the Hartford Accident and Indemnity Company
bond N3491094 dated July 13 1961 Bond covers faithful performance
of duties and honest accounting for all moneys and property coming into the
hands of the respective principals by reason of positions covered
Fines and support money are collected and disbursed by the Probation
Officers as directed by the Superior Court Judges of the respective Judicial
Circuits of the State under provisions of State law and these funds are not
reflected in the records of the State Board of Probation
Legislative Act approved March 17 1960 provides for examination of
these funds by an examiner in the employ of the State Board of Probation
and is quoted in part in the unit report
Books and records of the Board were found in excellent condition All
receipts disclosed by examination have been accounted for and expenditures
for the period under review were within the limits of budget approvals and
supported by proper voucher
Appreciation is expressed to the officials and staff of the Board for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year477
STATE PROPERTIES CONTROL
COMMISSION
478
STATE PROPERTIES CONTROL COMMISSION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Revenue Retained
Rent on Investment Properties 000 000
NONINCOME
State Revenue Collections Unfunded 00 00
CASH BALANCE JULY 1st
State Revenue Collections Unfunded 00 00
Total oOO 000
PAYMENTS
EXPENSE
Miscellaneous
TaxesState County City Tennessee 000
CASH BALANCE JUNE 30th
State Revenue Collections Unfunded 00
Total oOO 000
000
00479
STATE PROPERTIES CONTROL COMMISSION

SUMMARY
INTRODUCTION
The State Properties Control Commission was created by Act of the
General Assembly approved February 21 1964 to provide for the leasing of
all or any part of the Western and Atlantic Railroad certain State property
within the City of Chattanooga Tennessee the old Governors Mansion
site within the City of Atlanta Georgia and certain surplus State property
to provide for the control management and preservation of such property
and to authorize the negotiation of a lease or leases of the Western and At
lantic Railroad property to be operated for railroad purposes
Provisions of Act of the General Assembly approved February 21 1964
are quoted in Appendix to the unit report
Members of the State Properties Control Commission on June 30 1964
were as follows
Honorable Carl E Sanders Governor Chairman
Honorable E B Davis State Auditor ViceChairman
Honorable Ben W Fortson Jr Secretary of State Secretary
Honorable Jack B Ray State Treasurer
Honorable Crawford L Pilcher Chairman Public Service Commission
Honorable Peter Zack Geer Lieutenant Governor President of the
Senate
Honorable George T Smith Speaker of the House
Honorable Warren Frank Branch Chairman State Institutions and
Property Committee of the House of Representatives
Honorable Joseph E Loggins Chairman Public Utilities and Trans
portation Committee of the Senate
Honorable Robert E Lee Jr Senator 47th District
Member from the House of Representatives had not been elected to the
Commission at June 30 1964
REVENUE COLLECTIONS
In the year ended June 30 1964 4350000 was received from Henry
Grady Hotel Old Governors Mansion Site ground rents 1369884 from
Plaza Hotel Chattanooga Tennessee lease 240000 from Eastern Hotel480
STATE PROPERTIES CONTROL COMMISSION
Chattanooga Tennessee lease and 49500000 from the Western and At
lantic Railroad lease making a total of 55459884 all of which was trans
ferred to the State Treasurys General Fund in the period under review
Rents received in the fiscal year ended June 30 1964 from Henry Grady
Hotel Old Governors Mansion Site ground rents and from the Plaza Hotel
lease cover the twelve months period from July 1 1963 to June 30 1964
those from the Eastern Hotel property lease cover six months period from
January 1 1964 to June 30 1964 and rents from the Western and Atlantic
Railroad lease cover eleven months period from August 11963 to June 30
1964
The June 1964 payment of 4500000 on Western and Atlantic Rail
road lease covering July 1964 rent was not received by the State until July
1964 and will be shown as a receipt in report for the fiscal year ending June
30 1965
GENERAL
Prior to the current fiscal year ended June 30 1964 receipts from the
Plaza Hotel and Eastern Hotel leases were reflected in audit report of the
State Properties Commission and receipts from Henry Grady Hotel Old
Governors Mansion Site ground rents and Western and Atlantic Railroad
lease were deposited directly in the State Treasurys General Fund account
and reported only in the Treasury Funding and Custody Account audit
li
lb
481

DEPARTMENT OF
PUBLIC HEALTH
I
ail482
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1294000000
Budget Balancing Adjustment 32500000
Revenues Retained
Grants from U S Government 699008614
Earnings Recoveries 65541224
Transfers Other Spending Units 6 804 75
Total Income Receipts 2090369363
NONINCOME
Private Trust Funds 22584435
State Revenue Collections Unfunded 26312
CASH BALANCES JULY 1st
Budget Funds 547372908
State Revenue Collections Unfunded 476 88
Private Trust Funds 383333
Total 2660784039
1963
1289000000
600 000 00
8 059 524 77
471 340 62
7034949
20 750 515 90
184 759 67
3518
8 131 868 70
44170
3 966 37
29 071 587 52
DEPARTMENT OF PUBLIC HEALTH
483
I
PAYMENTS 1964
EXPENSE
Personal Services 405989575
Travel 42467427
Supplies Materials 38282045
Communication 16702799
Heat Light Power Water 1473309
Publications Printing 3540204
Repairs 7439228
Rents 10739554
Rents State Hospital Authority 213000000
Insurance 1855 33
Indemnities 20518
Pensions Benefits 298057850
Grants to Civil Divisions 859322956
Equipment 63999600
Miscellaneous 7013295
Total Expense Payments 19 682 33893
OUTLAYS
Land Buildings
Personal Services 23314953
Contracts 28000000
Equipment 00
NONEXPENSE
Private Trust Funds 22607159
CASH BALANCES JUNE 30th
Budget Funds 618193425
State Revenue Collections Unfunded 74000
Private Trust Funds 360609
Total 2660784039
1963
4 069 556 09
461 492 91
500 936 39
138 254 44
15103 90
88155 61
57 891 53
105 86816
2 880 000 00
6 043 77
252 00
3 212 708 46
10 300 648 89
40 005 80
52 508 37
21 929 426 32
00
427 959 23
1 051 269 97
184 892 71
5 473 729 08
476 88
3 833 33
29 071 587 52484
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Revenue Collections
Budget Funds
State
Regular Operations 1 359 962 46
Ga Mental Hlth Ctr 68 683 58
Mental Hlth Const 156 449 21
Medical Facilities Const 4 487 880 63
Federal
USPHSRegular 192 45218
USCBRegular 3204582
Mental Hlth Const 119047 81
Other
ParkeDavis Co Fund
Private Trust and Agency Funds
EmployeesAssn Fund
740 00
6 072 975 88
105 450 19
3 508 18
6 181 934 25
3 606 09
6186 280 34
Accounts Receivable
County Health Units 77289
State Hosp Authority
Mental Health Const 92 341 46
Federal Government
Mental Health Planning 20 27500
Mental Health Const 125 693 50
Medical Facilities Const 17131065 87 17 277 034 37
17 370 148 72
23 556 429 06485
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable and Purchase
Orders in Process
State Funds
Regular Operations 1015 48682
Ga Mental Hlth Cntr 50 81614
Mental Hlth Const 8101067 114731363
Federal Funds
Regular Operations 9740572
Mental Hlth Const 6 645 69 104 05141
Private Funds 6600 125143104
Allocated BalancesMedical
Facilities Const
StateFunds 448788063
Federal Funds 1713106587 2161894650
22 870 377 54
RESERVES
For Revenue Collections 74000
For Contracts to Mature
State
Regular Operations 94 426 45
Ga Mental Health Center 17 00000
Mental Health Const 167 78000 279 206 45
Federal
Regular Operations 3260000
For Special Projects
Federal Funds 114 767 28
Private Funds 344218 11820946
For Private Trust and Agency
Fund
Employees Assn Fund 360609 43436200
SURPLUS
For Operations Subject to
Budget Approval
Regular Operations 25082208
Ga Mental Health Center 86744 25168952
23 556 429 06486
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30 1964
with a surplus of 25168952 available for operations subject to Federal
directives and State Budget approvals after providing the necessary reserves
of 125143104 for accounts payable and purchase orders in process
2161894650 for funds allocated for medical facilities construction and re
serving 74000 for Revenue Collections to be transferred to State Treasury
31180645 for contracts to mature 11820946 for special projects and
360609 in Agency Funds
REVENUE COLLECTIONS
This Department as a revenuecollecting agency collected in the year
ended June 30 1964 4818605 in vital statistics fees 4722000 bed in
spection fees 7531250 interest on time deposits from operating funds
674137 for timber sales and made refunds of 314958 leaving net revenue
of 17431034 The 17431034 net receipts together with the balance of
47688 on hand at July 1 1963 made a total of 17478722 to be accounted
for
17404722 was funded to the State Treasury in the period under review
and a balance of 74000 remained on hand at June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriations to the Department for operations medical facilities
construction Georgia Mental Health Center and crippled children benefits
in the year were 1294000000
This was increased to 1326500000 by transfers of 32500000 from
the State Emergency Fund as a special appropriation under provision of
State law
In addition to the 1326500000 provided as the current years appro
priation 699008614 was received from the several U S Government
Grants for Public Health services 8800997 for Crippled Children services
860000 from private sources 55506727 from the State Hospital Au
thority 323500 from Veterans Administration 50000 from rent and a
net amount of 680475 was transferred to other agencies making net
income receipts for the year 2090369363
The 2090369363 income and the 547372908 cash balance at the
beginning of the year made a total of 2637742271 available with which
to meet expenditures approved on budget for the fiscal year487
DEPARTMENT OF PUBLIC HEALTH
19548846 of the available funds was expended for budget approved
items of expense and outlay leaving cash balance of 618193425 on hand
June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department the past three
years are compared in the following statement
YEAR ENDED JUNE 30
BY FUND 1964
OPERATIONS
Regular Operations
State 820600672
U S Public Hlth Service 164197884
U S Children Bureau 174007025
Other Funds 9422589
Georgia Mental Hlth Service 18102410
Mental Health Const and
Auth Rentals 201529736
Talmadge Memorial Hosp 840 00000
Medical Facilities Const
State 208940925
Federal 338747605
BY OBJECT
EXPENSE
Personal Services 4059 895 75
Travel Expense 42467427
Supplies Materials 38282045
Communication 167027 99
Heat Lights Power Water 1473309
Printing and Publicity 35 40204
Repairs Alterations 7439228
RentsState Hosp Authority 2130 00000
RentsOtherI 10739554
Insurance and Bonding 1 855 33
Pensions 63800673
Benefits 234257177
GrantsInAidCounty Hlth
Units 314049872
Grants to Counties for
Social Security 11495091
GrantsMedical Facilities
Const 532513746
Other Grants 1264247
Indemnities 20518
1963
9193 06315
1 468 908 95
1 562 383 40
79 249 35
2 952 578 69
840 000 00
2 297 567 67
5 014 904 31
1962
7 850 432 17
1 301 528 45
1 507 228 27
62 938 73
649 611 18
840 000 00
261196191
5 315 903 87
20195 488 46 23 408 655 52 20139 604 58
4 069 556 09 3 646 579 03
461 492 91 362 705 32
500 936 39 431 504 47
138 254 44 134 899 77
15103 90 11 842 84
88155 61 59 008 42
57 891 53 72 402 25
2 880 000 00 1 455 000 00
105 86816 65 796 20
6 043 77 1 860 65
604 428 95 521 50414
2 608 279 51 2 343 895 07
2 997 984 72 2 755 899 55
107 408 33 81 540 22
7 174 847 24 7 803 713 26
20 408 60 198 219 49
252 00 499 71
488
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
EXPENSE Contd
Equipment 63999600 4000580 3546388
Miscellaneous 7013295 5250837 4385174
S 19 682 338 93 21 929 426 32 20 026186 01
OUTLAY
Land Bldg and Imps 51314953 42795923 430062
Equipment 105126997 10911795
20195 488 46 23 408 655 52 20139 604 58
Number of Employees on Payroll
June 30
General 710 690 705
Ga Mental Hlth Center 2
Ga Trainees 33 13 28
745 703 733
PRIVATE TRUST AND AGENCY FUNDS
Included with the Private Trust and Agency Fund is the Employees
Association Fund an agency fund account handled by the Treasurer of the
StatejDepartment of Public Health
There were no receipts in this fund in the fiscal year ended June 30 1964
22724 of the 383333 balance on hand at July 1 1963 was expended in
the fiscal year leaving a balance of 360609 on hand June 30 1964
GENERAL
Members of the State Board of Health on June 30 1964 were
Virgil B Williams M D Chairman 571 So 9th St Griffin Ga
Maurice F Arnold M D Chairman Taylor Mem Hospital Hawk
insville Ga
M C Adair M D Gordon Street Washington Ga
T Sterling Clairborne M D Medical Arts Bldg 384 Peachtree St
Atlanta Ga
P K Dixon M D 304 Enota Dr N E Gainesville Ga
B W Forester M D 724 Hemlock St Macon Ga
A G Funderburk M D 317 So Main St Box 631 Moultrie Ga489
DEPARTMENT OF PUBLIC HEALTH
J M Hawley D D S 1355 13th St Suite 1 Biggers Bldg Colum
bus Ga
Bernard Holland M D 237 Woodruff Memorial Bldg Emory U
School of Medicine Atlanta Ga
A G Little Jr M D 206 Doctors Bldg Valdosta Ga
Julian K Quattlebaum Sr M D 3710 Waters Ave Savannah Ga
J V Riley Ph G 476 Peachtree St N E Marshall Bell Inc
Atlanta Ga
Fred H Simonton M D 16 Euclid Ave Chickamauga Ga
Tyre Watson Jr Ph G 309 East College Decatur Ga
J G Williams D D S Medical Arts Bldg Atlanta Ga
The State Board of Health was reorganized as of July 1 1964 and the
new Board is as follows
John M Martin M D Chairman 10th District Augusta
P K Dixon M D Vice Chairman 9th District Gainesville
J Frank Myers Secretary StateatLarge Americus
Fred L Allman M D 5th District Atlanta
Wesley A Carr D D S StateatLarge Augusta
B W Forester M D 6th District Macon
A G Funderburk M D 2nd District Moultrie
Roy L Gibson M D 3rd District Columbus
S Lanier Hardman StateatLarge Covington
J M Hawley D D S StateatLarge Columbus
Erin W Johnson StateatLarge Way cross
John D Marshall StateatLarge Camilla
J T Mercer D V M StateatLarge Elberton
Carl E Pruett StateatLarge Griffin
Julian K Quattlebaum Sr M D 1st District Savannah
Fred H Simonton M D 7th District Chickamauga
Richard H Smoot M D 4th District Decatur
A G Little M D Resigned 8th District Valdosta490
DEPARTMENT OF PUBLIC HEALTH
The Georgia Commission on Alcoholism was abolished by Act of General
Assembly approved March 7 1960 effective as of July 1 1960 and all its
functions powers and duties transferred to the State Department of Public
Health A unit or division was set up within the Department to be known
as the Alcoholic Rehabilitation Service and the financial accounts of this
unit are kept with the regular accounts of the Health Department but set
up so that a separate report can be made on this activity
By Act of General Assembly approved March 17 1960 all of the author
ity duties functions and responsibility for the administration control
conduct and operation of the Georgia Training School for Mental Defectives
was transferred to the Department of Public Health effective as of July 1
1960 The name of this institution was changed to the Gracewood State
School and Hospital by Act of General Assembly approved April 5 1961
The Director of the Department of Public Health Dr John H Venable
is bonded for 10000000 with the United States Fidelity and Guaranty
Company bond 233520712460 Bond is dated January 11 1960
Mr Frank C Smith is bonded as Director of the Division of Adminis
tration of the Georgia Department of Public Health for 10000000 with
the United States Fidelity and Guaranty Company bond number 2335207
99861 dated May 15 1961
Employees of the Department of Public Health the Battey State Hos
pital the Milledgeville State Hospital and the Gracewood State School and
Hospital are bonded for 1000000 each under Public Employees Honesty
Blanket Position Bond This bond is written by the Lumbermens Mutual
Casualty Company 1S112002 dated January 1 1961
Accounting records of the Battey State Hospital at Rome Georgia the
Milledgeville State Hospital at Milledgeville Georgia the Gracewood State
School and Hospital at Augusta Georgia and the Alcoholic Rehabilitation
Service at Atlanta Georgia under the control of the Department of Public
Health are kept in the office of the Department of Public Health in Atlanta
but reports of examination of these accounts are filed under separate cover
Books and records of the Department of Public Health were found in
excellent condition all receipts disclosed by examination were properly
accounted for and expenditures for the period under review were within the
limits of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Public Health for the cooperation and assistance given the State Auditors
office during this examination and throughout the year491
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE492
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 35000000
Budget Balancing Adjustment
Revenues Retained
Grants U S Government 2286125
Earnings 2444840
Transfers Other Spending Units 7040 97
Total Income Receipts 39026868
NONINCOME
Private Trust Funds 343756
CASH BALANCES JULY 1st
Budget Funds 3268444
Private Trust Funds 619030

1963
275 000 00
37 000 00
17106 85
27 879 33
6 052 06
350 93412
3 523 97
36 166 94
5 283 25
43258098 39590828
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications Printing
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
E quipment
Miscellaneous
Total Expense Payments
OUTLAY
Equipment
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
261 962 67 252 082 48
5 341 54 2 623 94
38121 45 39 28619
5 586 72 5 516 82
11449 99 9 782 35
1 613 57 1 68207
8 248 80 7 797 56
3 624 35 3 61811 119791 791
17 874 86 16 882 94
8084 22 5 137 43
7 420 72 7 057 68
369 328 89 352 673 39 1 743 23
2 55215 2 616 92
53 624 23 32 68444
7 075 71 6 190 30
432 580 98 395 908 28
493
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds 5362423
Private Trust and Agency Funds 707571
Inventories
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable and Purchase Orders in
Process
SURPLUS
Available for Operations
Subject to Budget Approval
60 699 94
8 94618
69 64612
RESERVES Federal Funds Short Term Training Project 21 870 00 7 075 71 8 94618
Private Trust and Agency Funds McWilliams Welfare Fund
For Inventories 37 891 89

20 660 07
69 646 12494
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
SUMMARY
The Georgia Commission on Alcoholism was abolished by Act of the
General Assembly approved March 7 1960 Georgia Laws 1960 pages
205210 effective as of July 1 1960 and its functions powers and duties
transferred to the State Department of Public Health An Advisory Com
mittee was created under the Act to advise with the Department of Public
Health
A unit or division was set up within the Department of Public Health
to be known as the Alcoholic Rehabilitation Service and the financial ac
counts of this unit are kept with the regular accounts of the Health Depart
ment but set up so that a separate report can be made on this activity
FINANCIAL CONDITION
The Alcoholic Rehabilitation Service of the Department of Public Health
ended the fiscal year on June 30 1964 with a surplus of 2066007 after
providing reserves of 1109416 to cover accounts payable and purchase
orders in process 2187000 for special projects 894618 for inventories
and 707571 for Private Trust and Agency Funds held on this date
AVAILABLE INCOME AND OPERATING COST
State Appropriation for the operation of the Alcoholic Rehabilitation
Service for the fiscal year was 35000000 and in addition to this 35000000
provided as the current years appropriation 4730965 was collected and
retained from fees and grants making total income of 39730965 for the
year ended June 301964 From this 39730965 a net amount of 704097
was transferred to other State Units leaving 39026868 available income
for the year
The 39026868 income and the 3268444 cash balance at the beginning
of the year made a total of 42295312 available with which to meet expendi
tures approved on budget for the fiscal year
36932889 of the available funds was expended for budget approved
items of expense and outlay leaving cash balance of 5362123 on hand
June 30 1964 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of accounts
payable in the amount of 1109416 and as previously stated 2187000
is reserved for special projects
mmmam495
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
COMPARISON OF OPERATING COSTS
The expenditures for operations of the Alcoholic Rehabilitation Service
for the year are compared in the following statement with the expenditures
for this unit for the two previous fiscal years
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 26196267 25208248 23446251
Travel 534154 262394 321837
Supplies 3812145 3928619 3592212
Communication 558672 551682 451840
Heat Lights Water 1144999 978235 9859 68
Printing Publicity 161357 168207 320435
Repairs 824880 779756 294200
Rents 362435 361811 391825
Pensions Emp Retirement 11 52050 1114884 1010770
Pensions Social Security 6 354 36 5 73410 4 873 27
Insurance Bonding 00 119791 69 34
Indemnities 00 791 5500
Equipment 808422 513743 36155
Miscellaneous 742072 705768 697153
Total Expense Payments 36932889 35267339 320 484 07
OUTLAY
Land Bldgs Improvements 00 174323 121508
Total Cost Payments 36932889 35441662 32169915
Number of Employees on Payroll
June 30 75 69 65
The per capita cost of this unit for the year ended June 30 1964
based on the actual cash cost payments adjusted by the differences in the
accounts payable and inventories at the end of the period over the beginning
and deducting miscellaneous income is as follows
CHATHAM
GEORGIAN CLINIC CLINIC
In Patient Out Patient Out Patient
Net Operating Cost 17127952 12367325 5417300
Average Daily Cost 46926 33883 21844
Average Daily Census 328 48 225
Average Daily Per Capita Cost 1430 7 06 971
Based on 248 Days
The above was submitted by the Department of Public Health as they
use a percentage basis in figuring the cost between InPatients and Out
patients496
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
GENERAL
The Advisory Committee for the Alcoholic Rehabilitation Service is as
follows
Rev T S Boehm Augusta Georgia
Mr Frank Cheatham 6014 Industrial Building Savannah Georgia
Rev Charles C Duncan MeCayesville Georgia
Judge J Henry Howard Sylvania Georgia
Dr Arthur P Richardson Dean Emory University School of Medicine
Atlanta 22 Georgia
Dr T F Sellers Director Emeritus Department of Public Health
Mrs Mamie K Taylor P 0 Box4545 Atlanta 2 Georgia
Employees of this unit of the Department of Public Health are bonded
for 1000000 each under Public Employees Honesty Blanket Position Bond
This bond is written by the Lumbermens Mutual Casualty Company bond
number 1S112002
Books and records of the Department of Public Health including this
unit were found in excellent condition All receipts disclosed by examination
were properly accounted for and expenditures for the period under review
were within the limits of budget approval and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Public Health and of this unit for the cooperation and assistance given the
State Auditors office during this examination and throughout the year497

DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME498
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 370000000 S 400000000
Budget Balancing Adjustment 280 437 74 726 624 72
Revenues Retained
Earnings Hospital Services 17647100 18494940
Donations 2400148 2858781
Transfers Other Spending Units 101 036 58 7505711
Total Income Receipts 351899816 341185538
NONINCOME
Private Trust Funds 3408979 3711659
CASH BALANCES JULY 1st
Budget Funds 36503459 125447038
Private Trust Funds 15314 13963
Total 391827568 470358198DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
499
I
PAYMENTS
1964
EXPENSE
Personal Services 239400703
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications Printing
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
5 202 36
485 483 72
25 427 77
98 262 38
4 026 52
62126 13
6 531 54
34612
1 41971
20942636
144 89915
22 816 43
OUTLAYS
Lands Buildings
Contracts
Equipment
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
34122 43
424 057 53
120 50
1963
2 583055 01
4 978 81
676 210 87
3017910
104150 78
4 817 52
250 416 45
8170 59
25 958 94
4 343 72
255 330 25
58 718 53
23 591 77
Total Expense Payments 345997522 402992234
207 51911
63 849 72
37 103 08
365 034 59
153 14
Total 391827568 4703581500
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds 389 452 62
Store Account 3460491
Private Trust and Agency Funds 14150
Accounts Receivable
Dixie Cheese Company 7682
Floyd Hospital 7200
Georgia Renderers Inc 12157
Inventories
General Operations 3927089
Store 778278
Total Assets
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders in Process
General Operations 30878482
Store 245155
RESERVES
StoreCash and Inventory 3993614
Private Trust and Agency Funds 141 50
InventoryOperations 39 27089
SURPLUS
For Operations
Total Liabilities Reserves and Surplus
42419903
270 39
47053 67
47152309
311 236 37
79 348 53
80 938 19
47152309501
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
SUMMARY
FINANCIAL CONDITION
The Battey State Hospital at Rome Georgia which is under the control
of the Department of Public Health ended the fiscal year on June 30 1964
with a surplus of 8093819 available for operations subject to budget ap
provals after providing the necessary reserve of 31123637 for liquidation
of outstanding accounts payable and purchase orders in process 3993614
for stores accounts 14150 for private trust and agency funds held on this
day and 3927089 for funds invested in inventories
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Hospital in the year ended
June 30 1964 was 370000000 The amount provided with which to meet
expenditures approved on budget was 341956226 and the remaining
28043774 was lapsed to the States General Fund under provisions for
State law
In addition to the 341956226 provided as the current years appro
priation 3516736 was received from employees subsistence 10048769
for patients board and treatment 2061900 from store operations
1645850 from rooms and meals 2400148 in donated commodities and
373845 from sales and other sources making total receipts for the year
362003474
From the 362003474 received 4039568 was transferred to the De
partment of Public Health 1431475 to the State Personnel Board for pro
rata cost of Merit System Administration 4617603 for Employees Health
Insurance Fund and 15012 to the Department of Education for pro rata
share of operating Surplus Property Division leaving net income of
351899816
The 351899816 income and the 36503459 cash balance at the be
ginning of the period made a total of 388403275 available with which to
meet expenditures approved on budget for the fiscal year
345997522 of the available funds was expended for budget approved
items of current operating expenses of the Hospital and 42405753 remained
on hand June 30 1964 the end of the fiscal year
Of this 42405753 remaining cash balance 30878482 is reserved for
outstanding accounts payable 3460491 for the Patients Store Account
leaving a balance of 8066780 This amount together with the 27039502
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
invested in accounts receivable represents the surplus available for operations
8093819
COMPARISON OF OPERATING COSTS
Expenditures by the Hospital for the past three years are compared in
the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services2 39400703 2 583 055 01 2574161 43
Travel Expense 520236 497881 454364
Supplies Materials 48548372 67621087 84271190
Communication 2542777 3017910 1943670
Heat Light Water 9826238 10415078 11466862
Printing Publicity 402652 481752 499246
Repairs 6212613 25041645 3802686
Rents 653154 817059 422916
Insurance Bonding 34612 2595894 224716
Pensions Ret System 20942636 25533025 20717861
Indemnities 141971 434372 189818
Equipment 14489915 5871853 10063154
Benefits and Miscellaneous 2281643 2359177 2251639
Total Expense Payments3 459 975 22 4 029 922 34 3 937 242 65
OUTLAY
Land Bldg and Improvements 00 20751911 00
Equipment 00 6384972 5440108
Total Cost Payments345997522 4301291 17 399164373
Number of Employees on Payroll
June30 577 726 826
The net operating cost for the year ended June 30 1964 by application
of accounts payable and inventories to the cash disbursements was
344713766 This net operating cost the total patient days the net average
daily population and the per capita cost per day is compared with previous
years in the following statement
YEAR ENDED JUNE 30
1964 1963 1962
Net Operating Cost344713766 391477849 395122287
Total Patient Days 203700 252360 304200
Average Daily Census 558 701 845
Per Capita Cost Per Day 1692 1530 1281503
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
GENERAL
Financial records of the Battey State Hospital are maintained in the office
of the Department of Public Health in Atlanta and were found in excellent
condition
All employees of the Hospital are covered for 1000000 each under
Public Employees Honesty Blanket Position Bond Bond is written by the
Lumbermans Mutual Casualty Company H1 SI 12002 dated January 1
1961 and covers any loss or losses sustained by the Insured the amount of
indemnity on each of the employees being 1000000 through any fraudu
lent or dishonest act or acts committed by any one or more of such employees
acting alone or in collusion with others
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Hospital and
Department of Public Health for the cooperation and assistance given the
State Auditors office during this examination and throughout the year505
DEPARTMENT OF
PUBLIC HEALTH
Gracewood State School
and Hospital506
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation413500000
Budget Balancing Adjustment
Revenues Retained
Grants U S Government 5540000
Earnings Hospital Services 18410030
Donations 4942010
Transfers Other Spending Units4590077
Total Income Receipts4378019 63
NONINCOME
Private Trust Funds 166 702 35
CASH BALANCES JULY 1st
Budget Funds 72270602
Private Trust Funds 11946087
Total538688887
1963
283500000
600 000 00
27454112
151 805 04
36547 46
55 213 20
3 842 680 42
129 288 23
872 456 58
93 673 80
4 938 099 03DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
507
PAYMENTS 1964
EXPENSE
Personal Services2456 86171
Travel 1505555
Supplies Materials 102131925
Communication 3 506 40
Heat Light Power Water 12005601
Publications Printing 288793
Repairs 12431991
Rents 350602
Insurance 1 401 81
Indemnities t 751 99
Pensions Benefits 21758785
Equipment 31191152
Miscellaneous 16 518 69
Total Expense Payments4 326 684 64
OUTLAYS
Lands Improvements
Contracts 53614704
Equipment
NONCOST
Private Trust Funds 120 373 85
CASH BALANCES JUNE 30th
Budget Funds 23789397
Private Trust Funds 165 789 37
Total538688887
1963
1 947 356 79
9 045 29
845 301 38
24 044 89
108 24 90
1 475 37
78 38617
3 008 48
34 250 02
1 517 65
170 011 24
44 35117
19 974 51
3 286 847 86
649 810 93
55 772 19
103 50116
722 706 02
119 460 87
4 938 099 03508
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds 23789397
Private Trust and Agency Funds
Patients Deposit Fund 14614985
PatientsBenefit Fund 1963952 16578937
Accounts Receivable
Federal Government
Inventories
Total Assets
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders in Progress
Regular Operations 18166755
Improvement Fund 1724734
RESERVES
Private Trust and Agency Funds 16578937
Inventories 40820358
SURPLUS
For Operations
Total Liabilities Reserves and Surplus
403 683 34
75 000 42
408 203 58
886 887 34
198 914 89
573 992 95
113 979 50
886 887 34509
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
SUMMARY
INTRODUCTION
The Georgia Training School for Mental Defectives was under the control
of the Department of Public Welfare until Act of the General Assembly
approved March 17 1960 transferred all of the authority duties functions
and responsibility for the administration control conduct and operation
of this institution to the State Board of Health effective as of July 1 1930
Act of the General Assembly approved April 5 1961 changed the name
of the institution to The Gracewood State School and Hospital
FINANCIAL CONDITION
The Gracewood State School and Hospital ended the fiscal year on June
30 1964 with a surplus of 11397950 available for operations subject to
budget approvals after providing the necessary reserve of 19891489 to
cover outstanding accounts payable purchase orders in process and encum
brances for improvements and reserving 16578937 for Private Trust and
Agency Funds held on this dale
In addition to the surplus the School had 40820358 invested in inven
tories
AVAILABLE INCOME AND OPERATING COSTS
The State allotment to the Department of Public Health for operating
the Gracewood State School and Hospital for year ended June 30 1964
was 413500000
In addition to this allotment of State appropriated funds the School
received 5887444 from the Department of Public Health as the Federal
Governments portion on the construction of the Rehabilitation and Evalua
tion Center 5540000 from the Federal Government on the construction
of sewage disposal plant 9338255 from pay patients 6303481 deducted
from employees salaries for subsistence 822683 from the Federal Govern
ment for milk reimbursement 1945611 from sales rents and miscellaneous
income and 4942010 was received in donated commodities making total
receipts for the year of 448279484
From the total receipts 4568997 was transferred to the Department
of Public Health for administrative cost and laboratory services 24456
to the State Department of Education for food distribution cost and
5884068 to the State Personnel Board for the pro rata share of the cost of510
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
Merit System Administration and Employees Health Insurance Fund
leaving net income available of 437801963 This net income added to
the cash balance of 72270602 on hand at the beginning of the fiscal year
made a total of 510072565 available with which to meet expenditures
approved on budget
432668464 of the available funds was expended in the year for budget
approved items of current operating expenses 53614704 was paid for land
buildings improvements and equipment and 23789397 remained on hand
June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures by the Gracewood State School and Hospital for the past
three years are compared in the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services24568617 194735679 158432500
Travel 1505555 904529 480241
Supplies Materials 102131925 84530138 72357428
Communication 3350640 2404489 2078614
Heat Lights Power Water 12005601 10812490 9156570
Printing Publicity 288793 147537 42369
Repairs Alterations 12431991 7838617 2350053
Rents 350602 300848 266716
Insurance Bonding 140181 3425002 46944
Pensions Ret System 21758785 17001124 147125 90
Benefits 286 00
Indemnities 175199 151765 366452
Equipment 31191152 4435117 3482660
Miscellaneous 1651869 1997451 1675016
Total Expense Payments4 326 684 64 3 286 847 86 2 654 767 53
OUTLAY
Land Bldgs and Permanent
Improvements 33614704 64981093 22595153
Equipments 5577219 5329755
Total Outlay Payments 53614704 70558312 27924908
Total Cost Payments486283168 399243098 293401661
Number of Employees on Payroll 793 608 500
Average Daily Census 1771 i 658 569511
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
The net operating cost for the year ended June 30 1964 by application
of accounts payable and inventories to the cash disbursements and deducting
miscellaneous income receipts and donated commodities was 402974944
exclusive of amounts expended for land buildings and permanent improve
ments The average daily census was 1771 for the year giving an average
daily cost per capita of 623 The actual cash payment cost per capita
exclusive of outlay payments was 6693 which compares with 5431 for
the previous year ended June 30 1963
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Gracewood State School
and Hospital at the close of the fiscal year on June 30 1964 amounted to
16578937 and consisted of 1963952 in Patients Canteen and Entertain
ment Funds and 14614985 in Patients Deposit Fund
The Patients Canteen and Entertainment Funds reflected a balance of
SI 119363 at July 1 1963 which with receipts of 5417825 in the fiscal
year ended June 30 1964 made a total of 6537188 to be accounted for
From the 6537188 total 4573236 was expended for purposes as shown
on Page 9 of the unit report leaving a balance of 1963952 in the Patients
Canteen and Entertainment Fund accounts at June 30 1964
A balance of 10826724 was on hand in the Patients Deposit Fund on
July 1 1963 which with receipts of 7751398 in the fiscal year ended June
30 1964 made a total of 18578122 to be accounted for 3963137 was
withdrawn from the fund in the fiscal year and 14614985 remained on hand
June 30 1964
GENERAL
Books and records of the operating accounts of the Gracewood State
School and Hospital are kept in the Central Accounting Office of the Depart
ment of Public Health and were found in excellent condition
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Public Health512
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
All receipts disclosed by examination were properly accounted for and
expenditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Public Health and the Gracewood State School and Hospital for the coopera
tion and assistance given the State Auditors office during the course of this
examination and throughout the yearDEPARTMENT OF
PUBLIC HEALTH
Milledgeville State Hospital
513514
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation i6
Budget Balancing Adj ustment
Revenues Retained
Earnings Hospital Services
Donations
Transfers Other Spending Units
Total Income Receipts 17
NONINCOME
Private Trust Funds 1
CASH BALANCES JULY 1st
Budget Funds 1
Private Trust Funds
Total 20
1964
000 000 00
86 470 00
641 241 48
63419718
161 214 59
187 717 23
320 422 24
564 366 84
1963
14 000 000 00
356 000 00
668 690 10
565 812 00
164 483 08
523 123 25 15 754 985 18
1 083 834 54
2 108 178 77
502 410 34
59562956 1944940883DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
515

I
PAYMENTS 1964
EXPENSE
Personal Services 1117115875
Travel 2714705
Supplies Materials 419558792
Communication 24 494 74
Heat Light Power Water 47280855
Publications Printing 576999
Repairs 122 916 64
Rents 1178805
Insurance 17003269
Indemnities 25545 34
Pensions Benefits 98297287
Equipment 58503509
Miscellaneous 42448 60
Total Expense Payments 1783770628
OUTLAY
Lands Improvements
Supplies Materials
Contracts 12238711
Repairs
Equipment
NONCOST
Private Trust Funds 108704220
CASH BALANCES JUNE 30th
Budget Funds1 88345210
Private Trust Funds 66504187
Total20 595 629 56
1963
1013873829
24 762 48
3 983 586 24
23 335 47
434 927 49
7 323 98
138 874 73
7 932 00
6 858 98
15 349 89
990 67117
322 05714
28 696 60
16123 114 46
22 208 27
159 959 04
18 358 56
219101 38
1 021 878 04
1 320 422 24
564 366 84
19 449 408 83516
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds
Regular Operations 853 226 76
Patients Collection Fund 3022534
Private Trust or Agency Funds
Patients Benefit Fund 7930418
Patients Deposit Fund 585 737 69
Accounts Receivable
Federal FundsChildrens Home
InventoriesSupplies and Materials
Total Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
Regular Operations 84599518
Contracts for Improvements 361 350 82
RESERVES
Private Trust and Agency Funds 66504187
Inventories 119293841
SURPLUS
For Operations
Total Liabilities Reserves and Surplus
883 45210
665 041 87
1 548 493 97
329 999 60
1 192 938 41
3 071 431 98
1 207 346 00
1 857 980 28
6 105 70
3 071 431 98517
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
FINANCIAL CONDITION
The Milledgeville State Hospital had a cash surplus of 610570 on June
30 1964 after providing the necessary reserve of 84599518 for accounts
payable and purchase orders outstanding and reserving 36135082 for
contracts to mature
In addition to the cash surplus the Hospital had 119293841 invested
in inventories on this date and held 66504187 in private trust and agency
funds
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Milledgeville State Hospital for operations in
the fiscal year ended June 30 1964 was 1600000000 This was increased
to 1608647000 by transfer of 8647000 from the States Emergency
Fund to meet expenditures approved on budget as provided by law
This 1608647000 allotment of State Appropriation funds was supple
mented by 63419718 in donated commodities 64124148 from sales
rents pay patients employee subsistence and other sources and 52352853
transfer from the Veterans Home Commission making total receipts for the
period 1788543719
From the 1788543719 received 5534307 was transferred to the
State Personnel Board for pro rata share of the cost of State Merit System
Administration 21843662 to Employees Health Insurance Fund 731923
to the State Department of Education for pro rata share of the cost of dis
tributing surplus commodities and 8121502 to the State Department of
Public Health for laboratory services Research and Training Program and
administrative costs leaving net income of 1752312325
The 1752312325 income together with 132042224 cash balance on
hand at the beginning of the fiscal period made a total of 1884354549
available
1783770628 of the available funds was expended in the year for budget
approved items of expense 12238711 was paid for buildings improvements
and equipment and 88345210 remained on hand June 30 1964 the end
of the fiscal year518
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
The first lien on this 88345210 cash balance is for liquidation of
84599518 in accounts payable and purchase orders outstanding 36135082
has been reserved for contracts to mature in the construction of the Rehabil
itation Center for Children of which the Federal Government is to pay
32999960 and the State 3135122 Commitment of the 84599518 for
operating expenses and 3135122 for construction contracts leaves 610570
of the funds on hand available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures of the Milledgeville State Hospital for the past three years
are compared in the statement following
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 11171158 75 10138738 29 9 018 505 24
Travel Expense 2714705 2476248 2014108
Supplies and Materials 4195 587 92 3 983 586 24 3 781 659 53
Communication 2449474 2333547 2044403
Heat Light Water 472 808 55 434 927 49 454 83914
Printing Publicity 576999 732398 45o811
Repairs Alterations 12291664 13887473 4105228
Rents 1178805 793200 673158
Insurance Bonding 17003269 685898 434466
Pensions Ret System 98297287 99067117 73738208
Indemnities 2554534 1534989 1707359
Equipment 58503509 32205714 25552324
Miscellaneous 4244860 2869660 2057542
Total Expense Payments 17 837 706 28 16123114 46 14 382 809 98
OUTLAY
New Buildings and
Improvements 12238711 20052587 40406426
Equipment 21910138 22982473
Total Outlay Payments 12238711 41962725 63388899
Total Cost Payments 1796009339 1654274171 1501669897
Number of Employees on Payroll
End of Payroll Period 3000 2775 2586
Average Daily Hospital Population
for Year Ended June 30 11756 11611 11873519
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
The net operating cost for the year ended June 30 1964 by application
of accounts payable and inventories to the cash disbursements and deducting
miscellaneous receipts and donated commodities was 1643816196 ex
clusive of amount expended for land buildings and permanent improvements
This net operating cost the average daily census and the average daily per
capita cost is compared with the previous year in the following statement
YEAR ENDED JUNE 30
1964 1963 1962
Net Operating Cost 1643816196 1564535293 1454584027
Average Daily Cost 4503606 4286398 3985162
Average Daily Census 11756 11611 11882
Average Daily Per Capita Cost 383 369 335
The Hospital operates several productive units such as abattoir dairy
farm and bakery to provide the food department with food products at a
substantial saving over the cost of acquiring such items from other producers
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of
the fiscal year on June 30 1964 amounted to 66504187 and consisted of
58573769 deposits to inmates personal accounts and 7930418 in the
Patients Benefit Fund 53000000 of these funds are on time deposit No
memorandum was available to the auditor from the depository reflecting
the deposit of these funds but we were able to ascertain from interest pay
ments that such funds do exist It is suggested that Hospital obtain certif
icates statements or other memoranda from the depository to be kept in
file in the office of the business administrator We were not furnished a list
of the individual patients account balances as of June 30 1964 but were
able to determine that such balances do reconcile with the control as of that
date It is suggested that the State Auditor be furnished an individual account
balance list after posting entries at cutoff at end of June each year in the future
GENERAL
Accounts Receivable at the end of the fiscal year on June 30 1964
amounted to 32999960 which is due from the Federal Government on the520
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
construction of Rehabilitation Center for Children Under House Resolution
158429 adopted by the General Assembly and approved April 9 1963 old
accounts receivable from former employees and the C C Cato Nursery
were written off the books during the period under review
All receipts disclosed by examination for the period under review have
been accounted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Books and records of the cash receipts and disbursements of the Milledge
ville State Hospital are maintained in the Central Accounting Office of the
Department of Public Health in Atlanta with cost accounts and Patients
Benefit and Deposits Funds carried at Milledgeville and all were found in
excellent condition
Surety bond coverage is under schedule bond detail of which will be
found in report of the Department of Public Health
Appreciation is expressed to the officials and staff of both the Depart
ment of Public Health and the Milledgeville State Hospital for the coopera
tion and assistance given the State Auditors office during this examination
and throughout the year521

DEPARTMENT OF
PUBLIC SAFETY522
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation577500000 522500000
Budget Balancing Adjustment 6763147 100359855
Revenues Retained
Earnings 00 350000
TransfersOther Spending Units7843882 88 50812
Total Income Receipts576419265 614359043
NONINCOME
Private Trust Funds 16704481 14476152
State Revenue Collections Unfunded 44 740 25
CASH BALANCES JULY 1st
Budget Funds 38725882 17286198
State Revenue Collections Unfunded 4474025
Total631849628 646121393
PAYMENTS
EXPENSE
Personal Services379024853 370379641
Travel 2340999 1910072
Supplies Materials 50428270 45299795
Communication 9165011 8030765
Heat Light Power Water 5834605 5202959
Printing Publications 2643913 2585348
Repairs 17866859 19728297
Rents 831271 821690
Insurance 445531 446781
Indemnities 5026997 4366762
Pensions Benefits 32549009 31576413
Equipment 53911395 31328098
Miscellaneous 1117360 940170
Total Expense Payments561186073 522616791
OUTLAY
Lands Improvements
Supplies Materials 28 112 6t
Contracts 10682635 67491304
NONCOST
Private Trust Funds 15136981 14476152
CASH BALANCES JUNE 30th
Budget Funds 43276439 38725882
Private Trust Funds 1567500
Total631849628 646121393523
DEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds 43276439
Private Trust and Agency Funds 1567500 44843939
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable 4764249
RESERVES
For Purchase Orders Outstanding 320857 47
For Barracks Construction 45 761 60
For ConstructionMaint ShopHdqts 3 50000
For PlansPolice Academy Building 1000000
Private Trust and Agency Fund 15 67500 395 794 07
SURPLUS
Surplus as of June 30 1964 Returned to State
Treasury July 1964 500283
44843939524
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30 1964
with a surplus of 500283 after providing 4764249 for Accounts Payable
32085747 for Purchase Orders Outstanding 5926160 for construction
projects and 1567500 for Agency Fund This surplus was transferred to
the State Treasury in July 1964
REVENUE COLLECTIONS
The Department of Public Safety is the agency of the State to issue and
make the collection for Drivers Licenses from operators of motor vehicles
under provision of the Drivers License Act
In the fiscal year ended June 30 1964 the Department collected
192064325 from sale of Drivers Licenses and 21762877 from fees for
Drivers Licenses checks accident reports and other sources making total
Revenue Collection of 213827202 for the year This 213827202 was
transferred to the State Treasurer in the period under review
The 213827202 collected in the fiscal year just closed compares with
125343712 collected in the previous fiscal year ended June 30 1963 and
191110325 collected two years ago
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Public Safety for the year
ended June 30 1964 was 577500000 To meet expenditures approved on
budget 6763147 was transferred from the State Emergency Fund as a
special appropriation under provision of State law making total allotment
for the year 584263147
In addition to the 584263147 funds provided as the current years
appropriation 469051 was transferred from the State Department of Public
Defense making total receipts of 584732198
The Department sold equipment as follows that was deducted from pay
ments of a like nature
Used Cars 21016751546
Tires and Tubes 1727680
Radio Sets and Other Equipment 74048
553274525
DEPARTMENT OF PUBLIC SAFETY
The sale of used cars tires and equipment had the approval of the State
Supervisor of Purchases as required by law
From the 584737198 total income received 1416198 was transferred
to the State Personnel Board for the pro rata cost of Merit System and
6896735 for the Employee Health Insurance Fund leaving net income of
576419265
The 576419265 net income and the 38725882 cash balance on hand
at the beginning of the fiscal year made a total of 615145147 available
with which to meet the years operating expense
561186073 of the available funds was expended in the year for budget
approved items of expense 10682635 was paid for new buildings and im
provements and 43276439 remained on hand June 30 1964 the end of
the fiscal year
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for the past
three years in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
1964
Ga Bureau of Investigation 954180 27
Drivers License Bureau 93944023
Georgia State Patrol3 825066 58
Police Academy 00
1963
I 927178 52
975 605 60
3 476 409 47
550 000 00
1962
936 283 85
922 830 29
3 509 015 44
00
5 718 687 08 5 929 193 59 5 368 129 58
BY OBJECT
EXPENSE
Personal Services379024853
Travel Expense 2340999
Supplies Materials 50428270
Communication 91 65011
Heat Light Water 5834605
Printing and Publicity 26 43913
Repairs and Alterations 178 668 59
Rents1 831271
Insurance and Bonding 4455 31
PensionsEmp Retirement 23905356
PensionsSocial Security 86 436 53
Indemnities 5026997
Equipment 53911395
Miscellaneous 11173 60
Total Expense561186073
703 796 41
19100 72
452 997 95
80 307 65
52 029 59
25 853 48
197 282 97
8 216 90
4 467 81
238 407 74
77 356 39
43 667 62
313 280 98
9 401 70
3 637 105 84
20 987 98
468 80712
75 792 91
46101 94
27 283 58
179 325 26
8 220 45
112181
230 640 72
64196 20
34 717 90
520 491 60
6 067 99
5 226167 91 5 320 861 30526
DEPARTMENT OF PUBLIC SAFETY
BY OBJECT Contd
YEAR ENDED JUNE 30
1964 1963 1962
OUTLAY
Land Building and Improvements 10682635 70302568 4726828 I
Total57181
5 929 193 59 5 368129 58
Number of Employees on Payroll
June 30
737
707
708
MOTOR VEHICLE EQUIPMENT
Inventory of automobiles shows that the Department owned 361 cars at
the beginning of the period under review and that 290 new ears were pur
chased in the period and 210 used cars were sold leaving a total of 441 cars
on hand at June 30 1964 A detail of the cars bought and sold are shown in
the unit report with other equipment purchased
The 441 cars and trucks owned by the Department on June 30 1964
were reported as to distribution and location as follows
LOCATION MAKE
Headquarters Staff
Director1964
Deputy Director1963
Commanding Officer1962
Personnel Officer1961
Asst Personnel Officer1963
G B I Director1963
G B I Asst Director1963
Treasurer1964
Assistant Treasurer1964
Civil Defense Staff Officer1964
Supervisor Training1963
Supervisor Safety Education1964
Supervisor Firearms Division1963
Supervisor Radio Division1962
Asst Supervisor Radio Division1961
Supervisor Accident Reporting1963
Director Crime Lab1964
Supervisor Driver License Division1962
Asst Supervisor G L Division1963
Supervisor Motor Vehicle Inspection1963
Pontiac
Oldsmobile
Oldsmobile
Pontiac
Plymouth
Pontiac
Ford
Ford
Plymouth
Pontiac
Ford
Ford
Plymouth
Pontiac
Chevrolet
Plymouth
Pontiac
Pontiac
Pontiac
Pontiac527
LOCATION
DEPARTMENT OF PUBLIC SAFETY
MAKE
Headquarters Staff Continued
Supervisor Safety Responsibility1962 Pontiac 1
For Use of Governor1963 Oldsmobile 1
For Use of the Lieutenant Governor1964 Pontiac 1
23
Field Officers 12
Georgia State Patrol 35 Stations215
Georgia Bureau of Investigation63
Crime Lab 5
Safety Education 12
Safety Responsibility 3
Motor Vehicle Inspection Division25
DriversLicenses H
License Pickup 5
Radio Maintenance 4
G S P GarageII 7
State PrisonReidsville1963 Plymouth 1
Mail Car1963 Plymouth 1
New Cars Unassigned1964 Fords 2
1964 Plymouths 18
1964 Pontiacs 14
Cars Awaiting Sale 20
441
All of the automobiles listed above are in the custody of the Department
of Public Safety with the following exceptions
One 1963 Oldsmobile is assigned by the Department of Public Safety for
use of the Governor of the State one 1964 Pontiac is assigned by the Depart
ment for use of the Lieutenant Governor and one 1963 Plymouth to the War
den of the Georgia State Prison at Reidsville
The Code Sections which apply to purchase and use of passenger auto
mobiles are quoted in the unit report
MOTOR VEHICLE SAFETY RESPONSIBILITY
The Director of the Department of Public Safety is charged with carrying
out the provisions of the Motor Vehicle Safety Responsibility Law passed
by the General Assembly and approved February 21 1951528
DEPARTMENT OF PUBLIC SAFETY
Under this Act those drivers involved in an accident who have no lia
bility insurance are required to make a deposit of funds with the Depart
ment covering the amount of damage that might arise in case it is determined
that they were responsible for the accident If it is determined that they are
not liable or when they have made satisfactory settlement with the other
party or parties involved the funds are returned to the depositor
Should a claim be established against the depositor then the amount of
the depositors fund or the amount of the claim is paid to the claimant and
the remainder if any refunded to the depositor
The account is handled by the State Treasurer as an agency transaction
Funds received by the Department of Public Safety for this account are
deposited with the State Treasurer and all refunds and payments are made
by the State Treasurer on orders of the Director of the Department of Public
Safety
Records kept at the office of the Department of Public Safety for the
Bureau of Safety Responsibility were examined and found to be in agreement
with the State Treasurers records
Summary of this account which is carried as the Bureau of Safety
Responsibility is as follows
Funds on Hand July 1 1963 In State Treasury12503464
Deposits in Year Ended June 30 1964 14045561
26549025
Less
Payments and Refunds in Year Ended June 30 196413530616
Funds on Hand June 30 1964 In State Treasury13018409
Section 18 of the Motor Vehicle Safety Responsibility Act as amended
Georgia Laws 1956 Page 560 is quoted in part in the unit report
651142 of unclaimed deposits were deposited in the General Fund of
the State Treasury in the period under review after provisions of the above
Section were complied with529
DEPARTMENT OF PUBLIC SAFETY
GENERAL
Department of Public Safety Board members on June 30 1964 were
Honorable Carl Sanders Governor
Chairman of Board State Capitol Atlanta Georgia
Honorable Eugene Cook State Attorney General
Judicial Building Room 132 Atlanta Georgia
Honorable Jimmy L Bentley Comptroller General
State Capitol Atlanta Georgia
Honorable Jim L Gillis Sr
Director State Highway Department Atlanta Georgia
Honorable George J Hearn Adjutant General
P 0 Box 4839 Atlanta 2 Georgia
Honorable L L Wyatt
Sheriff Greene County Greensboro Georgia
Honorable Virgil Bledsoe
Sheriff Heard County Franklin Georgia
Hubert Lowell Conner Director is bonded in the amount of 1000000
with the Fidelity and Deposit Company of Maryland bond 5581425
dated November 1 1961
E B Harbin is bonded for 500000 as Deputy Director with the Fidelity
and Deposit Company of Maryland bond 7678326 dated November 1
1963
Roger H Weaver is bonded as Treasurer and Disbursing Officer of the
Department for 1000000 with the Fidelity and Deposit Company of Mary
land bond5582566 dated June 16 1963 Bond covers faithful performance
of duties and honest accounting for all moneys coming into his hands by
virtue of the office
The Department of Public Safety also holds Public Employees Blanket
Bond issued by the Fidelity and Deposit Company of Maryland bond
5379284 Coverage is for 250000 each on positions under Insuring
Agreement 2Honesty Blanket Position Bond Coverage Riders are at
tached to bond providing an additional 500000 indemnity on the Principal
Accounting Clerk the Accountant Supervisor of Drivers License Bureau
the Assistant Treasurer the Supervisor of Bureau of Safety Responsibility
and the Assistant Supervisor of Bureau of Safety Responsibility Bond is
effective from the beginning of the period on January 1 1960530
DEPARTMENT OF PUBLIC SAFETY
The Department of Public Safety also held a Money and Securities
Broad Form policy which covers loss inside and outside of premises This
bond was for various amounts for different locations and also covers 45
license examiners in the amount of 180000 each for loss outside of the
premises This bond was written by the Fidelity and Casualty Company of
Maryland bond No 5537408A and was effective as of April 15 1961 for
a three year term ending April 15 1964
This bond was replaced by a Mercantile Robbery and Safe Burglary bond
covering robbery inside the premise in the amount of 500000 and outside
the premises in the amount of 180000 and 500000 for safe burglary
This bond is written by the American Motorist Insurance Company bond
No 459277 and is effective as of April 15 1964 for a three year term ending
April 15 1967
Financial records of the Department were found to be in good condition
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review appeared to be within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Department of
Public Safety for the cooperation and assistance given the State Auditors
office during this examination and throughout the year531

PUBLIC SERVICE
COMMISSION532
PUBLIC SERVICE COMMISSION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 46000000 40000000
Budget Balancing Adjustment27 955 67 3639755
Transfers Other Spending Units 2 768 40 2 848 97
Total Income Receipts 42927593 43354858
NONINCOME
Private Trust Funds 266596 267954
State Revenue Collections Unfunded 7500 3700
CASH BALANCES JULY 1st
Budget Funds 00 324053
State Revenue Collections Unfunded 3700
Total 43201689 43946865
PAYMENTS
EXPENSE
Personal Services 34665754
Travel 2276932
Supplies Materials 724922
Communication 14 207 96
Publications Printing 2171 72
Repairs 352 55
Rents 15210
Insurance 66 50
Pensions Benefits 2929112
Equipment 342267
Miscellaneous 1 818 84
Indemnities 333 50
Total Expense Payments 428 493 04
NONCOST
Private Trust Funds 266596
CASH BALANCES JUNE 30th
Budget Funds 78289
State Revenue Collections Unfunded 75 00
Total 43201689
338 517 91
27 361 96
7 966 87
18 355 86
7 733 25
62512
15210
7700
29 212 24
4 931 44
1 855 3b
436 78911
2 679 54
439 468 65PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1964
533
ASSETS
CURRENT ASSETS
Available Cash in Bank and in Transit
Revenue Collections
Budget Funds
Accounts Receivable
Budget Funds
A J FortOverpayment of Travel Expense
T S TysonOverpayment of Travel Expense
7500 78289 85789
392 80 472
862 61
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
1 RESERVE
Revenue Collections Unfunded
SURPLUS
For Operations
78289
7500
472
86261534
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30 1964
with a surplus of 472 available for operations subject to budget approvals
after providing reserve of 78289 for accounts payable and 7500 for Un
funded Revenue Collections
The surplus of 472 represents accounts receivable at June 30 1964
REVENUE COLLECTIONS
The Public Service Commission is the revenuecollecting agency for
licenses and fees levied against Motor Carriers coming under the jurisdiction
of this office as provided by law
In the year ended June 30 1964 32994800 was collected from licenses
issued to Motor Carriers and 409750 from Certificates of Public Conven
ience making a total of 33404550 to be accounted for 33397050 was
transferred to the State Treasury in the period under review and 7500
remained on hand at June 30 1964 to be funded to the Treasury iu the next
fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Public Service Commission
in the year ended June 30 1964 was 46000000 Budget balancing adjust
ments of 2795567 reduced the total allotment for the year to 43204433
In addition to the 43204433 funds provided as the current years appro
priation 368234 was transferred from the State Department of Public
Defense making total receipts of 43572667
From the 43572667 total income received 645074 was transferred
to the State Personnel Board of which 99074 was for the pro rata cost of
Merit System Administration and 546000 for Employees Health Insurance
Fund leaving net income available to the Public Service Commission
42927593
42849304 of the available funds was expended in the year for budget
approved items of expense and 78289 remained on hand June 30 1964
the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for operating costs of the Commission in the past three years
are compared in the statement following535
PUBLIC SERVICE COMMISSION
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 34665754 33851791 33543290
Travel Expense 2276932 2736196 2648698
Supplies Materials 724922 796687 841547
Communication 1420796 1835586 1630979
Stamping Printing 217172 773325 377382
Repairs Alterations 35255 62512 45245
Rents 15210 15210 15210
Insurance and Bonding 6650 7700 11780
Pensions 2929112 2921224 2607209
Indemnities 33350
Equipment 342267 493144 265266
Miscellaneous 181884 185536 160216
42849304 43678911 42146822
Number of Employees on Payroll
June 30 45 47 48
GENERAL
The Commission has on file with the Governor of the State Public Official
Schedule Bond No 1157245 of the National Surety Corporation covering
faithful performance of duties and accounting for funds with premium paid
to June 1 1965 and amount of coverage as follows
Crawford L Pilcher Chairman250000
A O Randall Secretary250000
Robert N Fellows Cashier200000
A J Fort Inspector 200000
T S Tyson Inspector 200000
W E Doolittle Inspector 200000
Donald J Lawrence Inspector 200000
Herbert R Daugherty Inspector 200000
James H Hooks Jr Inspector 200000
1900000
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor536
PUBLIC SERVICE COMMISSION
It is the recommendation of the State Auditor that Public Employees
Blanket Bond covering officials and employees be increased to an amount
of not less than 1000000 coverage each on all officials and employees of
the Public Service Commission
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
In the fiscal year ended June 30 1964 there were overpayments in the
amount of 472 in the reimbursement of Travel Expense Overpayment was
due to errors in computations These overpayments of 392 to A J Fort
and 080 to T S Tyson should be refunded by the respective employees
and deposited to the Public Service Commission account
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher with exception as noted
Books and records of the Public Service Commission were found in good
condition and appreciation is expressed to the officials and staff for the cooper
ation and assistance given to the office of the State Auditor during this
examination and throughout the year537
lal
SUPERVISOR OF
PURCHASES538
SUPERVISOR OF PURCHASES
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 27500000
Budget Balancing Adj ustment 1265 92
TransfersOther Spending Units 4773 52
Total Income Receipts 26896056
NONINCOME
Private Trust Funds 339554
CASH BALANCE JULY 1st
Budget Funds 126599
Total 27362209
1963
240 000 00
25 792 61
940 09
264 852 52
3 402 80
1 770 85
270 026 17
PAYMENTS
EXPENSE
Personal Services 20152699
Travel 265018
Supplies Materials 575352
Communication 25450 90
Publications Printing 1052229
Repairs 139293
Rents 15600
Insurance 189 n
Pensions Benefits 1731532
Equipment 365952
Miscellaneous i 377 50
Total Expense Payments 26999426
NONCOST
Private Trust Funds 339554
CASH BALANCE JUNE 30th
Budget Funds 23229
Total B73 62209
200 632 27
3 595 41
7 281 44
16 984 01
13 764 52
1 052 93
14916
397 89
16 888 99
3 262 96
1 347 80
265 357 38
3 402 80
1 265 99
27002617539
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June
30 1964 with a cash surplus of 23222 and reported no outstanding lia
bilities 22222 was paid to the State Treasury in July 1964 as a refund of
unallocated budget funds An error by the Trust Company of Georgia in
June amounting to 1000 was reported to that depository in August 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the office of the Supervisor of
Purchases for the year ended June 30 1964 was 27500000 The amount
provided with which to meet expenditures approved on budgets was
27373408 and the remaining 126592 was lapsed to the States Gen
eral Fund under provisions of State law
From the 27373408 income 76209 was transferred to the State Per
sonnel Board for the pro rata cost of Merit System Administration and
401143 for the Employees Health Insurance Fund leaving net income of
26896056
The 26896056 net income together with cash balance of 126592 on
hand July 1 1963 made 27022648 funds available with which to meet
the years operating expenses
99426 of the available funds were expended in the year for budget
approved items of expense and 23222 remained on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past three years
are compared in the following statement540
SUPERVISOR OF PURCHASES
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
Personal Services 20152699 20063227 19052247
Travel Expense 265018 359541 413203
Supplies Materials 575352 728144 582079
Communications 2545090 1698401 1449935
Printing Publicity 1052229 1376452 691331
Repairs 139293 105293 246206
Rents 15600 14916 15600
InsuranceBonding 18911 39789 24161
Pensions Retirement 1731532 1688899 1555872
Equipment 365952 326296 127462
Miscellaneous 137750 134780 132370
26999426 26535738 24290466
Number of Employees on Payroll
June 30 33 36 37
Mr W T Jay became Supervisor of Purchases on January 16 1963 and
filed bond in this capacity as required by law Bond is in the amount
of 11500000 written by the Travelers Indemnity Company Hartford
Connecticut Public Official Bond Definite Term Bond 1026070 dated
February 7 1963 The premium for the entire term of this bond was paid
during the fiscal year ended June 30 1963
Mr S Franklin Skrine Deputy Supervisor of Purchases is bonded for
1500000 with the Travelers Indemnity Company Hartford Connecticut
Public Official Bond Indefinite Term Bond 1026069 dated February 7
1963 The annual premium was paid during the current fiscal year in the
amount of 5250
Public Employees Blanket Bond coverage on employees of the office of
Supervisor of Purchases is with the American Casualty Company Bond
437741 dated May 16 1962 Annual premium installment was paid in the
current fiscal year ended June 30 1964
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
proval and supported by proper voucher
Appreciation is expressed to the Supervisor of Purchases and his staff for
their cooperation with the Department of Audits and the representative
from this department541
GEORGIA REAL ESTATE INVESTMENT BOARD542
GEORGIA REAL ESTATE INVESTMENT BOARD
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 000 620000
Revenues Retained
Earnings 1828500 123000
Transfers Other Spending Units 7800 2600
Total Income Receipts 1820700 499600
NONINCOME
Private Trust Funds 8500 2088
CASH BALANCE JULY 1st
Budget Fund 599886 1851967
2429086 1354455
PAYMENTS
EXPENSE
Personal Services 945000 698375
Travel Expense 63541 9969
Supplies Materials 1514 6497
Communication 27435 23755
Printing Publications 4485
Repairs 2800 1400
Insurance 1750 8000
Total Expense Payments 1042040 752481
NONCOST
Private Trust Funds 8500 2088
CASH BALANCE JUNE 30th
Budget Funds 1378546 599886
2429086 1354455543
GEORGIA REAL ESTATE INVESTMENT BOARD
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash in Bank
Budget Funds
Private Trust and Agency Funds
13 78546
12404
13 909 50
RESERVES AND SURPLUS
RESERVES
Private Trust and Agency Funds
U S Income Tax
State of Georgia Income Tax
SURPLUS
For Operations
121 80
224
124 04
13 785 46
13 909 50544
GEORGIA REAL ESTATE INVESTMENT BOARD
SUMMARY
The Georgia Real Estate Investment Board was created by Act of the
General Assembly approved March 1 1963 see Ga Laws 1963 Session
Pages 3439 This Board is composed of five members appointed by the
Governor
Provisions of the Act of the General Assembly creating the Board are
quoted in part in the unit report
Members of the Georgia Real Estate Investment Board appointed under
provision of Legislative Act of March 1 1963 are as follows
William C Clary Jr Chairman Bank of Toccoa Toccoa Georgia
W Lawton Brannen ViceChairman Metter Georgia
N Rountree Youmans SectyTreas Citizens Southern National
Bank Atlanta Georgia
J C Palmer Jr First National Bank Waynesboro Georgia
Cleon E Moore Citizens Bank Fort Valley Georgia
FINANCIAL CONDITION
The Georgia Real Estate Investment Board had a surplus of 1378546
on June 30 1964 available for operations after reserving 12404 for Private
Trust and Agency Funds held on this date
AVAILABLE INCOME AND OPERATING COSTS
In the fiscal year ended June 30 1964 there was no State Appropriation
however 1828500 was received from loan application fees
From the 1828500 income received 7800 was transferred to the State
Employees Health Insurance Fund leaving available net income of 1820700
The 1820700 net income and the 599886 cash balance at the beginning
of the fiscal year made a total of 2420586 available to the Board with which
to meet current expenses
1042040 of the available funds was expended in the fiscal year for
expense of operating the Board and 1378546 remained on hand June 30
1964 the end of the fiscal year545
GEORGIA REAL ESTATE INVESTMENT BOARD
COMPARISON OF OPERATING COSTS
Operating costs of the Board for the past three years are compared in
the following statement
EXPENDITURES
Personal Services
Travel Expense
Supplies Materials
Communications
Printing Publications
Repairs
Insurance
Equipment
Miscellaneous
Number of Employees on Payroll
June 30
YEAR ENDED JUNE 30
1964 1963 1962

9 450 00 6 983 75 8 237 50
635 41 9969 29810
1514 6497 2822
274 35 237 55 4485 329 95
2800 1400
1750 8000 5000 1 415 40 240
10 420 40 7 524 81 10 361 57
GENERAL
Checks are signed by the office secretary
SecretaryTreasurer of the Board
and either the Chairman or
At the April 18 1963 meeting of the Georgia Real Estate Investment
Board Mr N Rountree Youmans was duly elected SecretaryTreas
urer and is bonded in this position in the amount of 500000 Bond
233870357763 is written by the United States Fidelity and Guaranty
Company Baltimore Maryland with effective date of April 241963 In the
fiscal year ended June 301963 premiums were paid for a period of three years
At the above stated meeting of the Georgia Real Estate Investment
Board Mr William C Clary Jr was duly elected Chairman and is bonded
in this position in the amount of 500000 with the Firemans Fund Insurance
Company San Francisco This bond 406578 effective April 17 1963 is
dated May 7 1963 with premium paid to April 17 1965
Mr Lawrence J McEvoy Executive Secretary of the Board is not
bonded nor is the office secretary whose signature appears on the checks of
the Board along with the signature of the Chairman or SecretaryTreasurer546
GEORGIA REAL ESTATE INVESTMENT BOARD
Appreciation is expressed to the members officials and employees of
the Georgia Real Estate Investment Board for the cooperation and assistance
given the State Auditors office during this examination and throughout the
year547

GEORGIA RECREATION COMMISSION548
GEORGIA RECREATION COMMISSION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 2500000
Transfer Budget Funds 18000
Total Income Receipts 24 820 00
NONINCOME
Private Trust Funds 74 58
CASH BALANCE JULY 1st
Budget Funds 00
Totals 2489458
PAYMENTS
EXPENSE
Personal Services 1057096
Travel 450265
Supplies Materials 60415
Communication 916 37
Heat Light Power Water 45111
Rents 67 55
Insurance 28 00
Equipment 4 m 93
Miscellaneous 92 45
Total Expense Payments 2134517
NONCOST
Private Trust Funds 7458
CASH BALANCE JUNE 30th
Budget Funds 3j 474 33
Total 2489458
1963
000
000
00
00
000
000
000
000549
GEORGIA RECREATION COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds
In Bank 147483
In State Treasury 200000 347483
Private Trust and Agency Funds
U S Income Tax 3520
3 439 63
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable Purchase Orders Outstanding
3 489 63
RESERVES
For Private Trust and Agency Funds
U S Income Tax
SURPLUS
For Operations
35 20
1480
3 439 63550
GEORGIA RECREATION COMMISSION
SUMMARY
INTRODUCTION
The Georgia Recreation Commission was created by Act of the General
Assembly approved April 9 1963 This Act as found in Vol 1 Georgia Laws
1963 Session No 350 House Bill No 202 Pages 445449 is quoted in the
unit report
Members of the Georgia Recreation Commission are as follows
District
Mr Frank M Hobgood
Chairman
108 Buena Vista
Calhoun Georgia
Mr James C Abbot
Louisville Georgia
Rev Robert T Baggott Jr
First Baptist Church
Newnan Georgia
Mrs W A Bowen
co Bowen Furniture Co
Statesboro Georgia
District
Mr Verne J Pickren 8
700 Kingsland Drive
Folkston Georgia
Mr Luke L Rushton Sr 9
Young Harris College
Young Harris Georgia
Mr D Thomas Shirley 5
Atlanta Merchandise Mart
240 Peachtree St N W
Atlanta Georgia
Mr J W Stone 3
Crisp County Recreation Dept
Cordele Georgia
Mr William R Tiller
Evans Georgia
10
Advisory Council Members of the Georgia Recreation Commission are
as follows
District
Mr James A Colley
Supt of Parks Recreation
226 S Madison Ave
Douglas Georgia
Mr James E Brown
Printing Management
Brown Printing Co
Dalton Georgia
Mr Roy A Hammond
Supt of Recreation
Dublin Recreation Dept
Dublin Georgia
Mr Jim Goff
Supt of Recreation
Moultrie Recreation Dept
City Hall
Moultrie Georgia
District
6GEORGIA RECREATION COMMISSION
District
Mr Charles M Graves 5
Park Recreation Specialist
Planner
2195 Monroe Drive N E
Atlanta Georgia
Charles Eaves 9
Elberton Georgia
Mr A C Cliff Kerby 4
Director of Employee Activities
Callaway Mills Co Inc
LaGrange Georgia
Mr Ralph G Turner
Athletic Director
Recreation Department
Fair Road
Statesboro Georgia
Dr Hugh Burton Masters
Director
The Ga Center for Contin
uing Education
University of Georgia
Athens Georgia
551
District
1
10
Mr John H Davis is Executive Director of the Georgia Recreation
Commission
FINANCIAL CONDITION
The Georgia Recreation Commission had a deficit of 1480 at June 30
1964 after reserving 348963 for liquidation of accounts payable and pur
chase orders outstanding and reserving 3 520 for Private Trust and Agency
Funds held on this date This deficit has been caused by failure to provide
sufficient funds to cover U S Income Taxes which had been withheld but
not remitted at June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Georgia Recreation Commission for the fiscal
year ended June 30 1964 for operations was 2500000 A transfer of 18000
to the State Employees Health Insurance Fund left net income of 2482000
Expenditures in the period under review for operating the Commission
were 2134517 leaving a cash balance of 347483 on hand at June 30 1964
GENERAL
Mr John H Davis was asked by unanimous agreement of the Georgia
Recreation Commission to serve as Executive Director effective October 15
1963 The within report covers the fiscal operations of the Commission from
this date to the end of the fiscal year June 30 1964
Mr Davis is bonded as Executive Director by the American Motorists
Insurance Company Chicago Illinois their Bond No 3SM113355 dated552
GEORGIA RECREATION COMMISSION
October 18 1963 in the amount of 1000000 Premium was paid in the
period under review to October 18 1964
Travel voucher 22 dated December 3 1963 which involved travel by
air included a reimbursement of 200 for insurance Life or other insurance
is not considered a reimbursable travel expense and this amount should be
refunded to the Georgia Recreation Commission and deposited to its operating
account
In some instances considerable time had elapsed between the date of
travel and the date that vouchers were submitted requesting reimbursement
This resulted in the approximation of cost of meals in some cases Travel
vouchers should be submitted for payment on the next following 15th or
30th day of the month following completion of a specific travel assignment
Exact cost of meals should be indicated and should be listed per meal per
day and not the listing of one figure for meals which might include several
days
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 staff of the Georgia Recreation Commis
sion for their cooperation with the office of the State Auditor and its examining
representative553
DEPARTMENT OF
REVENUE554
DEPARTMENT OF REVENUE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 810000000 667000000
Budget Balancing Adjustment 500000 254668024
Revenues Retained
Taxes Retained at Source 7 448 859 80 7 384 69500
Earnings from Services 2985000
Transfers Other Spending Units117 21778 102405 66
Total Income Receipts15456 492 02 16 498 969 58
NONINCOME
State Revenue Collections Unfunded 86 00546 33 448 10
Private Trust Funds 564 948 42 26449093
CASH BALANCES JULY 1st
Budget Funds 144052405 68834979
State Revenue Collections Unfunded 142 28694 175 735 04
Private Trust Funds 17 777 33 6 108 17
Total1753602330 1760020541
PAYMENTS
EXPENSE
Personal Services
Departmental 509158876 4927353 57
Retained at Source 744885980 738469500
Travel 61715184 64814048
Supplies Materials 21003481 157 780 66
Communication 29559999 253012 63
Heat Light Power Water 343318 3 238 30
Publications Printing 639 09315 630j 23Q 2g
Repairs 7141486 2o76937
Rents 31394195 28600551
Insurance 2078187 25 322 75
Indemnities 2464269 22 073 48
Pensions Benefits 62490498 601714 49
Equipment 86008444 9271 16
Miscellaneous 5139125 37 512 38
Grants to Civil Divisions 7763852 65667525
Total Expense Paymentsi6 350 562 09 15 746 795 32
NONCOST
Private Trust Funds 56382815 25282177
CASH BALANCES JUNE 30th
Budget Funds 54645398 144052405
State Revenue Collections Unfunded 56 281 48 142 286 94
Private Trust Funds is 897 60 17 77733
Tota11753602330 1760020541555
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash on Hand and in Banks
Budget Funds
Revenue Collections
Cash on Hand and in Banks 919763
Collections Due from County Tag Agent 3301225
Private Trust or Agency Funds
Revenue Accounts 3296920
Employees RetirementAdvance for County
Tax Officials 1100000
Accounts Receivable
Revenue Collections
Due from Jim E Jones Former Director of
The Motor Fuel Tax Unit See Report for
Year Ended June 30 1960
Private Trust or Agency Funds
Due from County Tax Officials for
Retirement
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable
Employers Contributions Ret Soc Sec
546 453 98
42209 88
21 969 20
610 63306
69 610 40
11 000 00
57 266 00
82 112 69
80 610 40
691 243 46
139 378 69
RESERVES
Budget Funds
Payroll and Travel Expense Acct 6000 00
For CountiesTax ReEvaluation
Program37909748
Revenue Collections
To Be Transferred to State Treasury
Private Trust or Agency Funds
385 097 48
111 820 28
32 969 20
529 886 96
SURPLUS
Available for OperationsSubject to Budget
Approval
DEFERRED ASSETS
Due from Counties for Grants Loans for
ReEvaluation and Equalization Program
21977 81
691 243 46
130276852556
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue ended the fiscal year on June 30 1964
with a surplus of 2197781 in operating funds after providing reserves of
5726600 for liquidation of outstanding accounts payable 8211269 for
employers contribution on Employees Retirement and Social Security
Cost 37909748 for Grants Loans to Counties under the Reevaluation
and Equalization Program 600000 for Payroll and Travel Expense ac
counts 11182028 for Revenue Collections to be transferred to the State
Treasury and 3296920 for Private Trust or Agency Funds as follows
1889760 for adjustment account for County Motor Vehicle Tag Sales
and 1407160 for funds held in escrow
On August 19 1964 check in the amount of 1097781 was drawn to
the State Treasury for surplus funds on hand June 30 1964 The remaining
1100000 of surplus funds on hand at June 30 1964 represents funds ad
vanced to the Employees Retirement Fund for County Tax Officials Retire
ment and Social Security
The Revenue Department handles the Employee Retirement and Social
Security Funds for the County Tax Officials of the State These officials
send in the employees contribution to these funds quarterly and the De
partment pays the employers portion The Department advances 1100000
during each quarter to the Employees Retirement System on the tax official
contribution and adjustments are made after the end of the quarter when
collections are received from the tax officials The 1100000 advance as of
June 30 1964 is shown as an account receivable
The deferred assets of 130276852 represent Grants or Loans to Counties
under Act of General Assembly approved February 28 1961 Georgia Laws
1961 page 107 for reevaluation and equalization of taxable property in the
Counties The amount due by the Counties is to be repaid in four yearly
installments Twentynine of the States one hundred fiftynine Counties
have participated in the program in the last three fiscal years
REVENUE COLLECTIONS
This Department is the principal tax collecting agency of the State
Government
In the year ended June 30 1964 the Department collected or had ac
counting control of 47569145272 of which 38570050 was from business
license taxes 2188734395 nonbusiness license taxes 236126250 cor
poration franchise taxes 292750662 estate taxes 9706611853 incometaxes 177054337 property taxes 34904556096 from taxes based on
sales and 24741629 from earnings fines and forfeits
The gross revenue collections of the Department of Revenue for the past
three years before deduction of collection cost retained at the source are
compared in the following statement
557
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30
REVENUE COLLECTIONS
1964
1963
1962
Taxes Based on Sales
Sales and Use Tax190 326 591 64
Alcoholic Beverages
Beer 1212422524
Liquor 1630451827
Wine 1 522 228 94
Cigar and Cigarette 27 996 29031
Kerosene 29587149
Motor Fuel 10047583507
SubTotal34904556096
Business Licenses Taxes 385 700 50
NonBusiness License
Motor Vehicle Tax 21 626 777 95
Motor Vehicle Titles 260 56600
Corp Franchise Tax 236126250
Estate Tax 292750662
Income Tax 9706611853
Property Tax 177054337
Earnings 21234581
Fines and Forfeits 3507048
177 071 665 34 162 000 020 60
9 654 499 02
11 917 48819
1 334 732 09
22 892 816 96
331143 81
95120 565 37
9 823 31715
11 591 25801
1341 464 56
21 818 467 48
383 55915
90 423160 08
318 322 910 78 297 381 24703
385 899 45
19 390 062 28
157 639 27
2 225 630 33
2 226142 49
85 321 271 90
1 635 374 89
207 451 20
44 970 40
396 455 05
18 540 718 89
00
211412724
1 63519847
68 557 867 80
1 542 651 86
185 482 08
47 504 32
475 691 452 72 429 917 352 99 390 401 252 74
The fees and allowances authorized by law to the Collectors of State Rev
enue before the revenue reaches the Department of Revenue and which are
deducted from the various sources are as follows558
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30
FOR COLLECTING 1964
Sales and Use Tax
Vendors 4 902 39006
Cigar and Cigarette Dealers 827 508 33
Wine TaxDealers 4639601
Motor Fuel Distributors 874 859 63
Kerosene Distributors 3166 26
Motor Vehicle Tags
County Agents 627120 25
Motor Vehicle Title
Registrations 54 347 75
Property TaxDigest Acct
and Intangible Recording 64 647 24
Occupation Tax 1 50
1963
5 106 19917
686 090 54
40 446 06
827 546 26
3 627 56
582 862 50
37 016 25
56 891 86
2360
1962
4 670 879 45
523 474 61
39 863 62
786 832 25
3 94714
557 907 25
00
57 994 35
1 559 05
740043703 734070380 664245772
FOR ASSESSING
Property TaxDigest Acct
48 422 77
43 991 20 40 881 66
744885980 738469500 668333938
The revenue collections compared in the foregoing statements are net
after deducting the following refunds made through the State Treasury to
taxpayers as authorized by law
YEAR ENDED JUNE 30
1964
Retailers Gasoline Tax 817 761 72
Farm Use Gasoline Tax 1 618 063 42
Aircraft Gasoline Tax 399 847 01
Water Craft Gasoline Tax 00
Motor Carriers Gasoline Tax 449060 35
Other Gasoline Tax 585 00
Refunds Cancelled 1054189
Motor Carrier Registration Fees 793 00
Income TaxCorporation 64023171
Income TaxIndividuals 10 340 394 45
Property Tax 519406
Estate Tax 243115
Corporation Franchise 5 988 90
Occupations Tax 00

1963
841 043 06
727 961 75
362 565 95
13 316 86
345 83715
2 883 64
21 280 41
428 95
335129 20
7 368 416 43
3 021 67
18 63514
2 180 85
00
1962

738 218 90
792 368 08
339 147 90
10 492 38
360198 70
7 064 93
7 032 41
565 21
495 378 29
7 972 934 73
1 852 29
18 403 69
898 61
1300
14 269 808 88 11 000 140 24 11 730 504 30559
DEPARTMENT OF REVENUE
In addition to refunds paid through the State Treasury the Department
of Revenue makes refunds to taxpayers to correct errors in payments for
motor vehicle tags for beer liquor wine cigar and cigarette licenses and
stamps liquor warehouse charges and sales tax
DISPOSITION OF REVENUE COLLECTIONS
The 47569145272 revenue collected in the fiscal year ended June 30
1964 together with 12162867 held by the Department at the beginning
of the period made a total of 47581308139 to be accounted for
Of this 47581308139 in revenue funds 46832201171 was funded in
the State Treasury 744885980 was retained as collecting and assessing
fees and allowances by outside agencies and 4220988 remained on hand
June 30 1964 to be paid into the State Treasury in the next fiscal period
In addition to the 4220988 in revenue collections held by the Depart
ment of Revenue on June 30 1964 to be transferred to the State Treasury
there is an account receivable of 6961040 due from Jim E Jones former
Director of the Motor Fuel Tax Unit of the Department of Revenue for
public funds embezzled andor fraudulently diverted to his personal use
A special audit was made of the Motor Fuel Tax Units accounts and
report thereof filed dated April 24 1959 covering a shortage of 8057397
of which 1095357 was recovered in the fiscal year ended June 30 1960
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for operating the Department of Revenue in the
year ended June 30 1964 was 800000000 To meet expenditures approved
on budget this was increased to 805500000 by transfer of 5500000 from
the State Emergency Fund as authorized by law for operations A 4000000
net appropriation was made for Grants Loans to Counties for Reevaluation
and Equalization of Taxable Property making total appropriation for the
year amount to 809500000
In addition to the 809500000 provided as the current years appro
priation 454138 was received from the Department of Labor Employ
ment Security Agency for expense of collecting delinquent accounts 85916
from the Department of Defense and 2985000 was received from the sale
of confiscated liquor making total receipts for the fiscal year 813025054
From the 813025054 received 2094975 was transferred to the State
Personnel Board for the pro rata expense of Merit System Administration
9866857 for Employees Health Insurance Fund and 300000 to the
State Budget Bureau leaving net income of 800763222560
DEPARTMENT OF REVENUE
The net income of 1800763222 and the 144052405 cash balance on
hand at the beginning of the fiscal period made a total of 944815627 avail
able to cover the expense of operating the Department of Revenue in the
fiscal year ended June 30 1964
882406377 of the available funds was expended in the year for budget
approved items of expense 7763852 net Grants to Counties Loans for
Reevaluation and Equalization and 54645398 remained on hand June 30
1964 the end of the fiscal period
In addition to the 882406377 expenses paid by the Department from
its Operating Accounts there is also considered as cost the 744885980 fees
and allowances retained at the source by outside agencies as provided by
law
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30
EXPENDITURES
BY DEPARTMENTAL UNITS
Executive Office
Genera
Miscellaneous Tax
Fuel Oil Inspection
Income Tax
Alcohol Tax
Motor Fuel Tax
Motor Vehicle Tax
Property Tax
Sales Tax
Fraud and Intelligence
Data Processing
SubTotal
County Tax Officials
RetirementSocial Security
Grants to Counties
Reevaluation and Equaliza
tion Program
1964 1963 1962
322515 20 162 850 24 164 558 05

516 932 84 396 633 39 306 755 82 393 601 17 254 31117 375 702 28
147140 46 120 968 97 98 910 71
1 447 118 05 1 521 044 95 1 474 385 57
1 027 549 05 985 242 51 886 118 34
336 74811 424 812 39 409 431 49
1 053 243 63 1143 525 31 923 938 46
299 795 55 312 304 48 284 291 90
1 803 79112 1 858 555 41 1 832 440 55
74 041 01 80 477 63 60 544 79
1 218 562 50 220 385 26 211 286 60
8 64407091 7 530 524 14 6 975 919 91
179 992 86 174 900 93 16417312
882406377 770542507 714009303
77 638 52 656 675 25 568 454 75
890170229 836210032 770854778561
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30
BY OBJECT OF EXPENDITURE
Personal Services
Travel Expense
Supplies
Communication
Heat Lights Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
PensionsRetirement
Indemnities
Equipment
Miscellaneous
Grants to Counties
Revaluation and Equalization
Program
Pees and Allowances Retained
at Source by Collecting
1964 1963 1962
5 091 588 76 4 927 353 57 4 589 319 68
617151 84 648140 48 577 770 78
210 034 81 157 780 66 125 550 94
295 599 99 253 012 63 227123 86
3 43318 3 238 30 2 898 95
639 09315 630 230 29 627 903 95
71 414 86 20 769 37 16 34217
313 941 95 286 005 51 261 224 56
20 781 87 25 322 75 35 594 81
624 904 98 601 714 49 534 70902
24 642 69 22 073 48 25025 68
860 084 44 92 27116 73 97718
51 391 25 37 512 38 42 651 45
8 824 063 77 7 705 42507 7140 093 03
l 77 638 52 656 675 25 568 454 75
8 901 702 29 8 362100 32 7 708 547 78
7 448 859 80 7 384 695 00 6 683 339 38
1635056209 S 1574679532 14 391 88716
Number of Employees on Payroll
June 30
1107
1090
1101
The cost to collect 47569145272 revenue in the period under review
was 882406377 in direct expense of the Revenue Department or 1855
of total collections Fees and allowances allowed by law and retained by out
side collecting agencies before the funds reached the Revenue Department
amounted to 744885980 or 1565 of the total collections making total
cost of collecting the revenue 1627292357 which is 3420 of the total
collections
In the fiscal year ended June 30 1963 revenue collections were
42991731299 and were collected at a departmental cost of 770542507
or 1792 and fees and allowances retained by outside agencies amounted to
738469500 or 1718 making the total collection cost 1509012007
or 3510 of the total collections562
DEPARTMENT OF REVENUE
In the fiscal year ended June 30 1962 revenue collections were I
39040125274 and were collected at a departmental cost of 714009303
or 1829 and fees and allowances retained by outside agencies amounted to I
668333938 or 1712 making the total collection cost 1382343241
or 3541
RETURNED CHECKSSALES TAX DIVISION
Excellent records are kept for handling of returned checks in the Sales
Tax Unit and these records show the following transactions for the fiscal
year ended June 30 1964
Returned Checks on Hand July 1 1963 2516981 I
Checks Returned in Year Ended June 30 1964 668 228 04
69339785 I
Less
Returned Cheeks Collected through
Revolving Fund 62961809
Returned Cheeks Charged to General
Accounting Office for Collection 3520743 66482552
Returned Checks on Hand June 30 1964 2857233
In collecting the returned checks an additional 8857793 was collected
for penalties interest and additional tax from those who had given the origi
nal bad check
RETURNED CHECKSINCOME TAX DIVISION
Since the adoption of the revolving fund method there has been a vast
improvement in the keeping of records of returned checks
A summary of transactions involving returned checks in the Income Tax
Division for the fiscal year ended June 30 1964 follows
Returned Checks on Hand July 1 1963
Regular 1993463
In Suspense Account 312327 2305790
Add Checks Returned in Year Ended June 301964 9163767
114 695 57
Less Checks Redeemed in Year Ended June 301964 76 241 59
Checks Charged to Tax PayersAccounts 1563840 9187999
Returned Checks on Hand June 30 1964
Regular 1920071
In Suspense Account 361487 2281558
In collecting returned checks an additional 354631 was collected for
penalties from those who had given the original bad checks563
DEPARTMENT OF REVENUE

MOTOR VEHICLE TAX TAG UNIT
The following recommendations are made concerning the Motor Vehicle
Tag Unit with the view of improving the system
1 Tags sold in the Atlanta office should be sold in numerical order
2 When duplicate tags are issued the original tag receipt should be
voided
3 When refunds are made for tags the tags should be filed in some type
of order
4 The adjustment account should be closed at periodic intervals
The examiners when checking the tag inventory could not locate 1963
HJ 3992 This tag according to the records had not been sold The full value
of this tag is 55000 Employees of the Tag Department are still making
efforts to locate this tag
The Tag Unit held 941650 in returned checks as of June 30 1964 that
are included as part of the cash balance on hand as of that date 240950 of
these checks were on hand July 1 1963 Every effort should be made to col
lect these checks Bond of the Director of the Motor Vehicle Unit would be
liable for these returned checks should they prove to be uncollectible
As of June 30 1964 there was no change in the amount due by J T
Hobbs former Tag Agent in Laurens County On July 1 1964 2500000
was received from the Peerless Insurance Company on the 3301225 due
the State by Mr Hobbs This receipt will be reflected in the next fiscal period
Funds due from J L Futch and W J Pollock as shown in the previous
report of examination were settled in full in the period under review
4
SALES TAX UNIT
A detailed check was made of all receipt books issued to the various Sales
Tax Pegional Offices and all receipt numbers were accounted for
Receipt numbers 111757 through 111800 reported missing in the audit
report for year ended June 30 1959 and receipt numbers 108786 and 108788
through 108800 reported missing in the audit report for the year ended June
30 1958 are still unaccounted for at the close of the present audit
The infernal control and check system as employed by the Sales and Use
Tax Unit of the Department appears to be in good order Once a return gets
into the office of the Sales and Use Tax Unit of the Department of Revenue
it would be difficult for anyone to make any alterations to records unless
there were several persons in collusion564
DEPARTMENT OF REVENUE
INCOME TAX UNIT
An examination of the accounting methods employed by this unit were
found in good order Internal checks are made to insure a proper handling
of all funds and tax returned coming into the office
Since the withholding tax plan was adopted the number of tax refunds
has steadily increased A separate bank account is maintained for refunds of
withholding tax from the normal income tax refunds The large volume of
checks written on this account presents a problem in reconciling the bank
account each month Utilization of machine reconciliation has helped with
this task Refund checks not presented within a specified time are cancelled
and the funds returned to the State Treasury The taxpayer is then required
to file a new claim for the refund as required by law
MOTOR FUEL TAX UNIT
No change was made in this period of the 6961040 due from Jim E
Jones former Director of the Motor Fuel Tax Unit This account is in the
hands of the Law Department for settlement See special report dated April
24 1959 for details covering this item
Recommendations made in the previous year concerning truck registra
tions and sale of decals were followed and a great improvement was noted in
the keeping of these records
GENERAL
The Fraud and Intelligence Unit is a special unit of the Revenue Depart
ment to make investigations of any misconduct or wrongdoing on the part of
any of the employees of the Department or anyone dealing with the De
partment
Travel expense vouchers are approved by the Director of each unit and
submitted to the Comptrollers office for payment
The examiners experienced some difficulty with the payroll due to pro
gramming difficulties with data processing equipment These difficulties have
been pointed out to the programmers of the Data Processing Unit and correc
tive measures have been taken
Mr Hiram K Undercofler the Revenue Commissioner has filed surety
bond in the sum of 10000000 written by the Fidelity and Deposit Company
of Maryland Bond Number 5582433565
DEPARTMENT OF REVENUE
Mr Martin B Roberts Deputy Revenue Commissioner has filed bond in
the sum of 10000000 written by the Fidelity and Deposit Company of
Maryland bond 5582446 dated January 14 1963
All other employees of the Department of Revenue are bonded for
10000000 under Insuring Agreement 3Faithful Performance Blanket
Bond Coverage Public Employees Blanket Bond 341512 written by the
Hartford Accident and Indemnity Company
Tag agents are bonded in varying amounts from 500000 to 2500000
Bond coverage on tag agents is with the Peerless Insurance Company of
Keene New Hampshire bond dated November 21 1958
The Department of Revenue also holds policy BBF46967 issued by the
Fidelity and Casualty Company of New York covering loss of money and
securities
All receipts disclosed by examination for the period under review have
been accounted for except as noted and expenditures were within the limits
of budget approvals and supported by proper voucher
Books and records presented for examination in the Cashiers Office of
the Department of Revenue were found in excellent condition
Appreciation is expressed to the Revenue Commissioner and the staff of
the Revenue Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year568
SECRETARY OF STATE
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation194080000
Budget Balancing Adjustment 10 41212
Revenues Retained
Rents 2005500
Earnings 463477
TransfersOther Spending Units 2033 95
Total Income Receipts1973 867 94
NONINCOME
Private Trust Funds 1852936
State Revenue Collections Unfunded 2 893 93
CASH BALANCES JULY 1st
Budget Funds 9858196
Private Trust Funds 10572
State Revenue Collections Unfunded 71 895 44
Totals216008649
1963
1 417 500 00
453 652 69
28 336 77
2136 40
12 309 93
1 889 315 93
15 929 49
6 939 51
137 758 98
698 42
78 834 95
2115 598 26
PAYMENTS
EXPENSE
Personal Services 73737322 67177881
Travel 9091921 6699162
Supplies Materials 5114301 5447009
Communication 8068991 7055950
Heat Light Power Water 973235 937620
Publications Printing 7494214 8714197
Repairs 2500521 2286169
Rents 82928969 82748784
Insurance 96613 19445
Indemnities 71 50
Pensions Benefits 5360490 4715734
Equipment 8141709 6455569
Miscellaneous 598349 591775
Total Expense Payments204113785 192849295
NONCOST
Private Trust Funds 1855091 1652219
CASH BALANCES JUNE 30th
Budget Funds 31 31205 98 581 96
Private Trust Funds 8417 10572
State Revenue Collections Unfunded 6900151 71895 44
Totals216008649 211559826569
SECRETARY OF STATE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH IN BANKS
Budget Funds
Combined Divisions 13 21850
Archives and Records 882385
Examining Boards 926970
Revenue Funds
Unfunded to State Treasury
Private Trust and Agency Funds
Employees Health Insurance 398
Group Insurance 94
U S Bonds for Employees 7925
ACCOUNTS RECEIVABLE
Excise Tax on Travel Paid in Error
Annis L U
Bennett Paule
Duke Dr Hoyt B
Eve WilliamD
Loflin William F
Lyle Mrs Lee H
Parham J R
Rooks B Stafford
Thompson Louis A

Travel OverpaymentLucas Cicero
31 312 05
69 001 51
8417
100 397 73
3032
164
1084
104
1552
581
215
215
117
6830
160
390
100 467 63
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding 2470755
RESERVES
For Contract to Mature 660450
For Revenue FundsUnfunded to State Treasury 6900151
For Private Trust and Agency Funds 8417 7569018
SURPLUS
For Operations
Subject to Budget Approval 69 90
100 467 63570
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
The office of the Secretary of State ended the fiscal year on June 30 1964
with a surplus of 6990 after providing reserves of 2470755 for Accounts
Payable and purchase orders outstanding 660450 for contracts to mature
i00151 for Revenue Collections to be funded in the State Treasury and
117 for Private Trust and Agency Funds
REVENUE COLLECTIONS
The office of the Secretary of State is the Revenue Collecting Agency for
certain fees for certifications registrations and examinations as provided by
law
Total revenue collected by the office for the year ended June 30 1964
amounted to 93342147
The 93342147 revenue collected together with 7189544 on hand
July 1 1963 made a total of 100531691 to be accounted for Of this
100531691 to be accounted for 93631540 was transferred to the State
Treasury and 6900151 remained on hand June 30 1964 to be transferred
to the State Treasury in the next fiscal period
Revenue collections the past three years are compared in the following
statement
YEAR ENDED JUNE 30
1963
REVENUE COLLECTIONS 1964
General Fee 1862082 1988421
Corporation Registration Fees 3214505 3022275
Corporation Charter Fees
Domestic 7183885 5967525
Foreign 1054900 1000000
Building and Loan Assn Fees 193000 179500
Notary Public Fees 2620100 2423125
Trade Mark Registration Fees 190610 238920
Security Fees 7213298 7043524
Fees from Applicants for Examination
and Registration for Professions
through the Office of the Joint
Secretary of Examining Boards 69809767 54711520
1962
18 233 22
29114 61
68 042 64
10181 00
1 820 00
23 434 50
1 684 25
113 778 80
498 609 99
93342147 76574810 76489901571
SECRETARY OF STATE
AVAILABLE INCOME AND OPERATING COSTS
State Appropriations for the operation of the several divisions of the office
of the Secretary of State in the fiscal year ended June 30 1964 were
194080000 To meet expenditures approved on budget for operating ex
penses 1041212 was transferred from the State Emergency Fund as pro
vided by law making total funds allotted to the office of the Secretary of
State 195121212
In addition to the 195121212 provided as the current years appropria
tion 2468977 was received from rents sales and refunds and 1000000
was transferred from the Historical Commission making total funds received
for operations in the fiscal period 198590189
From the 198590189 received 1203395 was transferred to the State
Personnel Board 59868 for the pro rata share of the cost of the Merit Sys
tem Administration and 1143527 for Employees Health Insurance leaving
net income of 197386794
The 197386794 net income and the 9858196 Cash Balance at the
beginning of the fiscal period made a total of 207244990 available with
which to meet expenditures approved on budget in the fiscal year
204113785 of the available funds was expended for budget approved
items of expense in the fiscal year and 3131205 remained on hand June 30
1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30
BY DIVISION 1964 1963 1962
Constitutional Office
Expense 34785780 37880098 33190694
Securities 3409681 3500614 3319057
Commissions 2255393 2597767 1945380
Office Building 3975148 3670951 3447118
Bldg and Loan Associations 139817 185371 118756
SubTotals 44565819 47834801 42021005
Archives and History 101734421 98019185 95061369
Microfilms of Records 6624499 6976106 6157723
Museum 3204233 2661328 2568142
Examining Boards for Professions 479 84813 373 57875 375139 67
2 041 137 85 1 928 492 95 1 833 222 06572
SECRETARY OF STATE
YEAR ENDED JUNE 30
BY OBJECT
1964
1963
1962
EXPENSE
Personal Services 737
Travel Expense 90
Supplies Materials 51
Communications 80
Heat Lights Water 9
Printing Publicity 74
Repairs 25
RentsRegular 14
RentsState Office Bldg Auth 815
Insurance Bonding
Pensions 53
Indemnities
Equipment 81
Miscellaneous 5
37322 671 778 81 625 574 82
91921 66 991 62 72 881 49
14301 54 470 09 54110 67
689 91 70 559 50 58 671 64
732 35 9 376 20 9 072 49
94214 87141 97 77 092 53
00521 22 861 69 18 171 56
289 69 12 487 84 8 323 35
00000 815 000 00 815 000 00
96613 194 45 45092
604 90 47157 34 42 827 67
7150 64300
417 09 64 555 69 44 768 72
983 49 591775 563320
2 041137 85 1 928 492 95 1 833 222 06
Number of Employees on Payroll
June 30
118
127
123
Rents received from commercial concerns occupying portions of the Kitch
ens Building as tenants have been retained by the office of the Secretary of
State to apply on cost of maintaining the building Rents received by the
office of the Secretary of State from the Kitchens Building property in the
fiscal year ended June 30 1964 amounted to 2005500 while expenses
charged to this activity totaled 3975148
GENERAL
The Secretary of State Ben W Fortson Jr is bonded in the amount of
1000000 as required by law Bond is written by the Hartford Accident and
Indemnity Company number 2226144 dated February 25 1946
Mr Cecil Lamar Clifton JointSecretary State Examining Boards is
bonded in the amount of 1500000 with the Hartford Accident and Indem
nity Company their bond number N2932830 dated October 28 1955
All employees of the office of the Secretary of State are bonded for
250000 under Public Employees Blanket Bond 3415263 issued by the
Hartford Accident and Indemnity Company dated November 4 1959
Coverage is under Insuring Agreement 4573
SECRETARY OF STATE
Rider 1 attached to bond 3415263 raises the amount of indemnity on
the Executive Secretary of the Georgia Historical Commission from 250000
to 500000
Under provisions of Act of the General Assembly approved March 10
1954 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of any employee of
any such department or agency for any public money coming into the hands
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that Public Employees
Blanket Bond covering employees be increased to an amount of not less
than 1000000 coverage each on all employees of the office of the Secretary
of State
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
At the beginning of the fiscal period on July 1 1963 8120 was due in
refunds for excise tax on air line tickets in the period under review and 1290
was refunded to Secretary of States Operating Account leaving a balance of
6830 due on June 30 1964 which should be refunded by the individuals
shown in the Balance Sheet
Mileage vouchers for Cicero G Lucas Aide to Secretary of State show
speedometer readings and miles traveled as follows
May 1617 Start 27934End 28790Total Miles 856
May 2124 Start 28770End 30043Total Miles 1273
Total Mileage May 1 524 2129
The above readings show duplicate payments from speedometer readings
28770 to 28790 or mileage overpayments in the amount of 160 for 20 miles
A refund should be made in the amount of
merit
50 to cover this overpay
It was noted that in some cases mileage on travel vouchers had been
summarized on one figure for several days travel with no speedometer
readings shown Travel vouchers should be submitted in detail with each
days mileage properly recorded574
SECRETARY OF STATE
Books and records of the office of the Secretary of State were found in
good condition All receipts disclosed by examination have been accounted
for and expenditures were within the limits of budget approvals and supported
by proper voucher with exceptions as noted
Appreciation is expressed to the Secretary of State and the staff of his
office for the cooperation and assistance given the State Auditors office during
this examination and throughout the year575
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND576
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 43920000 35500000
Budget Balancing Adjustment 35953 82 60129 55
Transfers Other Spending Units 3288 66 1 22811
Total Income Receipts 47186516 29364234
NONINCOME
Private Trust Funds
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
3 261 34
49 187 30
19 72
2 53219
166 889 77
185 20
Totals3 52433352 46324950
PAYMENTS
EXPENSE
Personal Services 20680260
Travel 285680
Supplies Materials
Communication
Printing Publications
Heat Light Power Water
Repairs Alterations
Regular
Special
Rents
Insurance
Pensions Benefits
Indemnities
Equipment
Miscellaneous
18 342 78
1 13919
5 679 00
42 771 15
8 013 86
34 622 32
85105 50
13 645 76
1 326 00
17 213 29
1161 55
177 623 09
271167
16 590 26
527 26
43 902 36
13 743 66
74 221 42
886 25
32 761 01
11198 38
1 326 00
35 844 75
870
Total Expense Payments3 43867980 41134481
NONCOST
Private Trust Funds
3 257 44
CASH BALANCES JUNE 30th
Budget Funds 8237266
Private Trust Funds 23 62
2 697 67
49 187 30
1972
Totals 52433352
463 249 50577
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
AVAILABLE CASH
Budget Funds
For Operations
Private Trust and Agency Funds
Employees Retirement
SooialSecurity
Employees Health Insurance
Employees Bond Purchases
774
125
1987
375
82 372 66
3011
82 402 77
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
For Operating Fund
RESERVES
Funds Held by State TreasurerSpecial Repairs 5118439
Employees Retirement 774
Social Security 125
Employees Health Insurance 1987
Employees Bonds 375
SURPLUS
For Operations
31188 27
51 214 50
00
82 402 77578
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
SUMMARY
INTRODUCTION
Prior to January 15 1955 the activities of the Public Buildings and
Grounds Fund were handled through the States Executive Department
but were transferred to the Secretary of States Office by Executive Order
dated January 11 1955
FINANCIAL CONDITION
There was no surplus in the Buildings and Grounds Fund at the close of
the fiscal year ended June 30 1964 after providing reserves of 3118827 for
liquidation of outstanding accounts payable 5118439 in the State Treas
ury for special repairs and reserving 3011 for Private Trust and Agency
Funds
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the fiscal year ended June 30 1964 for the cost
of operating the Buildings and Grounds at the State Capitol the Executive
Mansion and Confederate Cemeteries including utilities repairs and equip
ment was 33920000 An additional appropriation of 10000000 was made
for special repairs making total Buildings and Grounds Appropriation of
43920000 To meet expenditures approved on budget for operating expenses
3595382 was transferred from the State Emergency Fund as provided by
law making total funds allocated to the office of the Secretary of State
Buildings and Grounds Fund 47515382
From the 47515382 received 328806 was transferred to the State
Merit Board for Employees Health Insurance leaving net income of
47186516
The 47186516 net income and the 4918730 cash balance at the be
ginning of the period made a total of 52105246 available cash with which
to meet expenditures approved on budget for the fiscal year
From the 52105246 available funds 43867980 was expended for
regular operations leaving a cash balance at June 30 1964 of 8237266
COMPARISON OF OPERATING COSTS
Expenditures for the Public Buildings and Grounds for he past three
years are compared in the statement following579
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
Capitol 30994225 31834410 38724971
Mansion 12416547 8230386 819154
Confederate Cemeteries 457208 1069685 653598
43867980 41134481 40197723
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Lights Water
Printing
Repairs Alterations
Regular
Special
RentsRegular
RentsSpecial
Pensions Retirement
Indemnities
Insurance Bonding
Equipment
Miscellaneous
Number of Employees on Payroll
June 30 54
206802 60 177 623 09 155 09817
2 856 80 2 711 67 1 262 95
18 342 78 16 590 26 14 840 71
1 13919 527 26 491 44
42 77115 43 902 36 39 923 82
5 679 00
8 013 86 13 743 66 12116 15
34 622 32 74 221 42 156 673 29
105 50 886 25 231 94
85 000 00
13 645 76 11198 38 9 899 25
1 326 00 1 326 00 32 761 01 1 326 00
17 213 29 35 844 75 8 265 28
1 161 55 870 1 848 23
438 67980 411 344 81 401 977 23
49
44
GENERAL
Books and records of the Public Buildings and Grounds Fund 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 Secretary of
States office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year581
STATE SOIL AND WATER CONSERVATION COMMITTEE582
STATE SOIL AND WATER CONSERVATION COMMITTEE
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 30000000
Budget Balancing Adjustment 00
Revenues Retained
Transfers Other Spending Units 2 40000
Total Income Receipts 297 60000
CASH BALANCE JULY 1st
Budget Funds 2905753
32665753
PAYMENTS
EXPENSE
Personal Services 48716 97
Travel 637043
Supplies Materials 10998 75
Communication 2063 78
Printing Publications 10339 50
Repairs 45195
Pensions Benefits 28101
Equipment 2507280
Total Expense Payments 104 29519
OUTLAY
Equipment 20010926
CASH BALANCE JUNE 30th
Budget Funds 2225308
326 657 53
1963
000
00
00
000
00
000
000
00
00
00
00
00
00
00
000
00
00
000583
STATE SOIL AND WATER CONSERVATION COMMITTEE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget Funds
Accounts Receivable
Franklin LamarOverpayment TravelTax on
Airline Ticket
22 253 08
361
22 256 69
LIABILITIES AND SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
3 63171
SURPLUS
For Operations
18 624 98
22 256 69584
STATE SOIL AND WATER CONSERVATION COMMITTEE
FINANCIAL CONDITION
The State Soil and Water Conservation Committee ended the fiscal year
on June 30 1964 with a surplus of 1862498 after providing 363171 for
outstanding purchase orders
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Soil and Water Conser
vation Committee in the year ended June 30 1964 was 30000000 This
was decreased to 29760000 by transfer of 240000 to the Regents of the
University System of Georgia for bookkeeping services rendered by that
office The 29760000 receipts together with the 2905753 cash balance at
the beginning of the period made a total of 32665753 available with which
to meet expenditures approved on budget for the fiscal year ended June 30
1964
10429519 of the 32665753 available funds was expended for budget
approved items of expense and 20010926 for Outlay in the year and
2225308 remained on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the State Soil and Water Conser
vation Committee for the past three years are compared in the following
statement
YEAR ENDED JUNE 30
EXPENSE 1964
Personal Services 4871697
Travel Expense 6 370 43
Supplies 1099875
Communications 206378
Printing and Publicity 10 33950
Repairs and Alterations 45195
Rents 00
Pensions Retirement System 28101
Equipment 2507280
Miscellaneous
Freight Express 00
Total Expense Payments 10429519
1963
1962
45 340 96 44 037 00
7 46510 6 296 87
13 819 81 11 663 00
2 555 43 1 871 56
11 777 73 8 492 97
165 31 3000
00 15000
246 37 223 31
30 874 21 9 984 78
207 34 00
112 452 26 82 749 49
585
STATE SOIL AND WATER CONSERVATION COMMITTEE
OUTLAY
Lands Bldgs and Improvements
Number of Employees on Payroll
June 30
YEAR ENDED JUNE 30
1964 1963 1962
20010926 22829563 7101044
30440445 34074789 15375993
GENERAL
Outlay payments for lands buildings and improvements in the year ended
June 30 1964 amounted to 20010926 19970926 was paid to the U S
Department of Agriculture Soil Conservation Service for watershed planning
and 40000 to Carl Stancil Jr for earth and concrete hunk moving The
agreement between the State Soil and Water Conservation Committee and the
Soil Conservation Service USDA for the planning and development of wa
tersheds for the period July 1 1963 to June 30 1964 is quoted in the unit
report
The State Soil and Water Conservation Committee is composed of the
following members Each members term expires January 1965
Jim L Gillis Jr Chairman Soperton Georgia
B Fred Statham ViceChairman Americus Georgia
David Kistner Member Logansville Georgia
C M Higginbotham Member Royston Georgia
Lamar Franklin Member Marietta Georgia
Books and records of the State Soil and Water Conservation Committee
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 Committee for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year587
STONE MOUNTAIN MEMORIAL COMMITTEE588
STONE MOUNTAIN MEMORIAL COMMITTEE
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 30000000 30000000 I
Budget Balancing Adjustments 00 3139384 I
Total Income Receipts 30000000 33139384 I
CASH BALANCE JULY 1st
Budget Funds
00
146 390 20
30000000 47778404
PAYMENTS
EXPENSE
Rents 30000000
Interest 00
Total Expense Payments 30000000
OUTLAY
Personal Services
Supplies Materials
Printing
Repairs
Rents
Contracts
Miscellaneous
Equipment
Total Cost Payments 30000000
332 570 89
24 912 21
357 48310
1 046 82
71 526 33
518 67
856 77
1 558 01
3412415
2 420 51
8 249 68
477 784 04
CASH BALANCE JUNE 30th
Budget Funds
00
00
30000000 47778404589
STONE MOUNTAIN MEMORIAL COMMITTEE
SUMMARY
INTRODUCTION
The Stone Mountain Memorial Association was created as a body corpo
rate and politic and an instrumentality and public corporation of the State
under provisions of Act of the General Assembly approved February 21
1958 and amendment thereto approved March 17 1959
The Legislative Act creating the Association provides that the Association
shall be composed of the Secretary of State the Attorney General the Chair
man of the Public Service Commission the Commissioner of Agriculture and
three members to be appointed by the Governor the first three appointees so
named to be appointed for terms of one two and three years as designated
by the Governor and all appointments made thereafter for terms of three
years
Under provisions of Act of the General Assembly approved February 21
1958 House Bill No 946 the Governor of Georgia and Stone Mountain
Memorial Association a body corporate and politic created by said Act
were authorized to acquire property including Stone Mountain and property
adjacent thereto consisting of not more than 2500 acres at an expense of
one and onehalf million 150000000 dollars located in DeKalb County
Legislative Act of February 21 1958 was amended by Act of the General
Assembly approved March 17 1959 which reads in part as follows
b To acquire Stone Mountain and such surrounding area as the As
sociation may deem necessary for the proper development of Stone
Mountain by purchase from the owner or owners thereof and to pay
therefor such price as may be agreed upon
By Executive Order issued under authority of Section 40305 Georgia
Code Annotated on the 17th day of March 1958 the Secretary of State the
Attorney General the Chairman of the Public Service Commission the Com
missioner of Agriculture Mrs L H Lyle Scott Candler and Price Gilbert
Jr were appointed and constituted the agents of the Governor of Georgia
to act collectively to acquire property subject to the laws pertaining to the
acquisition of property by the State and to disburse funds for these purposes
Members of the Stone Mountain Memorial Committee
were
Phil Campbell Chairman
Commissioner of Agriculture
Agriculture Building
Atlanta Georgia
June 30 1964590
STONE MOUNTAIN MEMORIAL COMMITTEE
Ben W Fortson Jr ViceChairman
214 State CapitolSecretary of State
Atlanta Georgia
Julius A McCurdy SecretaryTreasurer
250 Ponce de Leon Ave
Decatur Georgia
Mills B Lane
Citizens Southern National Bank
Atlanta Georgia
Crawford Pilcher
Public Service Commission Chairman
Crawfordville Georgia
Eugene Cook
Attorney General
132 Judicial Building
Atlanta Georgia
Mrs L H Lyle
Box 265
Jonesboro Georgia
The within report covers an examination of the accounts of the Stone
Mountain Memorial Committee for the fiscal year ended June 30 1964
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1964 the Committee had ex
pended all funds appropriated to it by the State and reported no outstanding
liabilities
AVAILABLE INCOME AND OPERATING COSTS
State funds allotted to the Stone Mountain Memorial Committee with
which to meet expenditures approved on budget as provided by law
amounted to 30000000 for the fiscal year ended June 30 1964
This 30000000 was the total amount of funds handled by the Stone
Mountain Memorial Committee during the period under review and was
paid to the Stone Mountain Memorial Association as rent under agreement
between the Stone Mountain Memorial Committee and the Stone Mountain
Memorial Association as quoted in the unit report591
STONE MOUNTAIN MEMORIAL COMMITTEE
I GENERAL
J Phil Campbell Commissioner of Agriculture was bonded as Secretary
I and Treasurer of the Stone Mountain Memorial Committee for 5000000
I This bond was written by the Hartford Accident and Indemnity Company
bond Xo 3333781 dated May 13 1958
At June 30 1964 Julius A McCurdy was bonded for 5000000 as Sec
retary and Treasurer of the Stone Mountain Memorial Committee Bond is
written by the Hartford Accident and Indemnity Company 3651268 dated
April 13 1964
In addition to these bonds the Committee holds Public Employees Blanket
Bond No 3635188 written by the Hartford Accident and Indemnity Com
pany covering Insuring Agreement 2 Honesty Blanket Position Bond Cov
erage in the amount of 5000000 on all employees of the Committee This
bond is dated February 17 1964 and is effective from February 1 1964
until terminated or cancelled By rider to the bond the term employees does
not include Board Members
The blanket bond terminates bond No 3359756 covering A Q Atkinson
individual bond as Accountant for the Stone Mountain Memorial Committee
All funds disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the members and staff of the Committee for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year593
TEACHERS RETIREMENT SYSTEM594
TEACHERS RETIREMENT SYSTEM
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1550967800 1167100000
Budget Balancing Adjustment 00 97900000
Transfers Other Spending Units 198991 196157
NONINCOME
Public Trust Funds
Contributions
Members 1265684712
State Contra Budget Fund Payment 15 317 22411
Interest on Investments 9141 54805
Private Trust Funds 37500
CASH BALANCES JULY 1st
Budget Funds 863033
Public Trust Funds 3 524184 69
Private Trust Funds
Total 5615649739
11 525 535 33
12 463 434 89
8 607 425 68
368 75
3 624 49
4 343 252 42
4375
49 591 723 74595
TEACHERS RETIREMENT SYSTEM
PAYMENTS 1964
EXPENSE
Personal Services 14228672
Travel 174947
Supplies Materials 612663
Communication 7917 55
Publications Printing 137372
Repairs 646 21
Rents 1409634
Insurance 40000
Pensions Benefits To Public Trust Fund 15 317 22411
Pensions Benefits To Emp Ret System 771914
Equipment 541850
Miscellaneous 108 53
Total Expense Payments 15 505 066 92
OUTLAY
Equipment 4 228 23
NONCOST
Public Trust Funds
Benefits Pensions 676183164
Investments 2899223147
Private Trust Funds 37500
CASH BALANCES JUNE 30th
Budget Funds 702327
Public Trust Funds 488574086
Total 5615649739
1963
144 146 70
1 327 33
4 612 60
4 740 91
69414
552 06
13 970 00
3156
12 463 434 89
7 731 95
143 00
192 80
12 641 577 94
1 454 65
5 261 342 45
2815412118
412 50
8 630 33
3 524184 69
49 591 723 74
From report by Osborn Clary Co C P A596
TEACHERS RETIREMENT SYSTEM
BENEFIT FUND
BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash on Deposit
Investments
4 885 740 86
230 356104 53
235 241 845 39
LIABILITIES
CURRENT LIABILITIES
Due to State of Georgia
Annuity Savings Fund
Active Members 7944551045
Lost Membership 74192503
Special Annuity Savings 9 437 58
Members in Local Systems 40892040
Inactive MembersVested Interest 201 914 39
No Membership Numbers 9 063 68
Pension Accumulation
8 320 46
80 816 771 53
154 416 753 40
235 241 845 39597
TEACHERS RETIREMENT SYSTEM
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
Honorable E B Davis
State Auditor
State of Georgia
Atlanta Georgia
Sir
We have made an audit of the accounting records of the Teachers Retire
ment System of Georgia Expense Fund for the year ended June 30 1964 and
submit herewith our report
Our examination consisted of a verification of receipts and payments of the
Expense Fund for the year ended June 30 1964 as hereinafter described A
comparative statement of receipts and payments for the years ended June 30
1964 and June 30 1963 is presented in Exhibit A to unit report Cash
available by regular appropriation was 1484700000 Cash received was
verified by direct communication with the State Treasurer
Payments amounting to 21207387 for the year ended June 30 1964
were verified by comparison of paid checks with the cash book entries The
vouchers and supporting data were inspected
An analysis of personal services and travel expense is shown in Schedule
2 to unit report
An analysis of payments for outlay is shown in Schedule 3 to unit report
The cash balance 702327 on demand deposit is detailed in Schedule
4 to unit report and was verified by direct communication with the deposi
tory The Fulton National Bank Atlanta Georgia
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants
September 16 1964598
TEACHERS RETIREMENT SYSTEM
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
September 29 1914
Honorable E B Davis
State Auditor
State of Georgia
Atlanta Georgia
Sir
In accordance with your instructions we have made an audit of the ac
counting records of the Teachers Retirement System of Georgia Benefit
Fund for the year ended June 30 1964 and submit herewith our report
The Georgia Teachers Retirement Law was enacted b3T the General As
sembly of the State of Georgia in its 1943 regular session A constitutional
amendment was adopted authorizing the State to carry out the provisions of
the Retirement Act which was ratified in the August 1943 General Election
The provisions in the new constitution ratified in he August 1945 General
Election are the same as in the 1943 Amendment
The Act as passed by the General Assembly provides for a retirement
system for aged and incapacitated teachers who qualify for benefits a board
of trustees to serve as a governing body and a method of financing the system
All teachers in the public schools of the State are automatically admissible as
members and it has been determined by proper legal authority that certain
State employees actively engaged in educational work are also eligible to
participate
The board of trustees consists of seven members If a vacancy occurs it
shall be filled for the unexpired term by the remaining trustees The trustees
serve without compensation but shall be reimbursed for all necessary expenses
that may be incurred through service on the board of trustees The board of
trustees shall elect one of its members as chairman and shall elect a secretary
who is not one of its members The elected and qualified members of the board
of trustees at June 30 1964 were as follows
Honorable E B Davis State Auditor
Honorable James L Bentley Comptroller General599
TEACHERS RETIREMENT SYSTEM

Honorable Ralph K Tyson Dean Georgia Southern College
Mrs Esalee Burdette Classroom Teacher
Honorable Frank M Hughes Secretary Georgia Education Association
Honorable Ralph E Hood Superintendent Glynn County Schools
Honorable Frank Block Vice President The Citizens and Southern
National Bank Atlanta Georgia
The officers elected by the board of trustees were as follows
Mrs Esalee Burdette Chairman
Honorable Frank M Hughes ViceChairman
Honorable G E Pittman Executive SecretaryTreasurer
Our examination consisted of a verification of asset and liability accounts
and receipts and payments as hereinafter described for the fiscal year ended
June 30 1964 We made verification of controls and postings of system reports
to the books of original entry We also balanced salaries paid and contributions
received with control accounts
ASSETS
The balance sheet showing the financial condition of the System at June
30 1964 is presented in Exhibit A to the unit report
The cash balances on demand deposit 488574086 are detailed in Sched
ule 6 and were verified by direct communication with the depositories The
account with the Citizens and Southern National Bank Atlanta Georgia
is partially secured by 50100000 of U S Government obligations on deposit
with the Federal Reserve Bank of Atlanta Atlanta Georgia
Investments 23035610453 are comprised of stocks bonds deposits
in Federal Savings and Loan Associations promissory notes and mortgages
secured by security deeds All stocks bonds notes certificates of deposit and
mortgages held for safekeeping by the Trust Department of the Citizens and
Southern National Bank Atlanta Georgia were inspected by us Securities
held for safekeeping by the Custody Division Morgan Guaranty Trust Com
pany of New York New York were confirmed by direct communication with
the Custodian
The balance due to the State of Georgia 832046 represents the excess
of State contribution of matching fund on State salaries reported by local
systems600
TEACHERS RETIREMENT SYSTEM
LIABILITIES
The Annuity Savings Fund 8081677153 represents an accumulation
of contributions from members with interest earned through June 30 1964
Interest in the amount of 232041767 has been credited to the individual
members for the year ended June 30 1964
The Pension Accumulation Fund 15441675340 is the accumulation of
employers contributions State matching funds investment income and
profit or loss on sale or recall of investments after adjustments for interest
overpayments benefits refunds etc
RECEIPTS AND PAYMENTS
Comparative statements of receipts and payments for the years ended
June 30 1964 and June 30 1963 are presented in Exhibit C The net income
for the year under review was 3727108630 and is itemized in Exhibit C
and Schedule 3 to the unit report
Bonds covering employees of the System were presented for our inspection
and were as follows
Name
Position
Coverage
Amount
G E Pitti
Executive Secty
TreasurerFaithful Performance 5000000
W II RuckerDeputy Executive
SectyTreasFaithful Performance 5000000
Martha W PirkleSenior Accountant Faithful Performance 2500000
C H SkipperTabulating Exec Faithful Performance 2500000
Donna B WattsSenior Accounting
ClerkFaithful Performance 2500000
All Other EmployeesFaithful Performance 1000000
GENERAL
The minutes of the meetings held by the board of trustees for the year un
der review were examined and found to be in order
lu our opinion the accompanying balance sheet statement of funds and
statement of receipts and payments correctly present the financial position
of the Teachers Retirement System of Georgia at June 30 1964 and the re
sults of its operations for the year then ended in conformity with generally
accepted accounting principles applied on a basis consistent with that of the
preceding year
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants601
nil
STATE TREASURY
ADMINISTRATION
I602
STATE TREASURY
ADMINISTRATION
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 12250000 10000000
Budget Balancing Adjustment20 543 89 629054
Transfers Other Spending Units 1 30000 1 370 00
Total Income Receipts 10065611
104 920 54
NONINCOME
Private Trust Funds
1104 42
907 84
CASH BALANCE JULY 1st
Budget Funds
7 833 52
1 251 46
Totals 10959405 10707984
PAYMENTS
EXPENSE
Personal Services 7706104
Travel 118825
Supplies Materials 151233
Communication 3 64216
Publications Printing 313836
Repairs 149252
Insurance 100782
Pensions Benefits 329116
Equipment 251507
Miscellaneous 50 00
Total Expense Payments 9489871
OUTLAY
Land Improvements
Repairs 709544
NONCOST
Private Trust Funds 110442
CASH BALANCE JUNE 30th
Budget Funds 649548
Totals 10959405
80 973 09
2 286 36
111201
3 312 55
2 559 47
1 390 03
1123 52
3 400 53
2 095 92
8500
3 338 48
907 84
7 833 52
107 079 84603
STATE TREASURY
ADMINISTRATION
SUMMARY

FINANCIAL CONDITION
The State Treasury Administration Account reflected a cash balance of
649548 on hand June 30 1964 of which 210658 has been reserved for
liquidation of outstanding accounts payable leaving a surplus of 438890 at
June 30 1964 This surplus of 438890 was transferred to the State Treas
ury General Fund Account on July 1 1964 as provided by law
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the cost of operating the Treasury Department for
the year ended June 30 1964 was 12250000 This was reduced to
10195611 by budget adjustment of 2054389 under provisions of State
law
From the 10195611 provided as the current years appropriation
130000 was transferred to the State Personnel Board for State Employees
Health Insurance Fund leaving net income of 10065611
The net income of 10065611 together with the cash balance of 783352
on hand at the beginning of the fiscal period made a total of 10848963
available
10199415 of the available funds was expended in the year for budget
approved items of current expense and 649548 remained on hand June 30
1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Administrative costs of the Treasury Department for the past three years
are compared in the statement following601
STATE TREASURY
ADMINISTRATION
YEAR ENDED JUNE 30
EXPENDITURES 1964 1963 1962
EXPENSE
Personal Services 7706104 8097309 7881957
Travel Expense 118825 228636 55266
Supplies 151233 111201 121573
Communication 364216 331255 278500
Printing Publicity 313836 255947 352268
Repairs 858796 139003 152497
Insurance Bonding 100782 112352 570113
Pensions Retirement Systems 329116 3 400 53 336115
Equipment 251507 209592 521386
Miscellaneous 5000 8500 47250
Total Expense Payments 10199415 9833848 10316925
Number of Employees on Payroll
June 30 10 11 12
GENERAL
The State Treasurer Mr Jack B Hay is bonded for 20000000 as
required by law Bond is written by the Continental Casualty Company
Bond 3005430 expires January 14 1907
All employees of the State Treasury are under Public Employees Blanket
Bond written by the Continental Casualty Company Bond 3003677 dated
April 27 1962 Bond is effective for the period beginning May 1 1962 and
continuing until cancelled with premium paid to May 1 1965
Books and records of the State Treasury Administration Account were
found in good condition all receipts disclosed by examination have been ac
counted for and expenditures for the period under review were within the
limits of budget approvals and supported by proper voucher
Appreciation is expressed to the State Treasurer the Assistant Treasurer
and the staff of the Treasury Department for the cooperation and assistance
given the State Auditors office during this examination and throughout the
year605
STATE TREASURY
SINKING FUND606
STATE TREASURY
SINKING FUND
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Budget Balancing Adjustments
CASH BALANCES JULY 1st
Budget Funds
Sinking Funds
1964
000
11 475 00
15 505 00
1963
000
11 475 00
15 505 00
2698000 2698000
PAYMENTS
EXPENSE
Interest
On Fixed Debt
NONCOST
Fixed Debt
Bonds General
CASH BALANCES JUNE 30th
Budget Funds
Sinking Funds
000
00
11 475 00
15 505 00
000
00
11 475 00
15 505 00
2698000 2698000
Note There was no activity in this account in the fiscal year ended June 30
1963 nor the fiscal year ended June 30 1964607
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS608
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Regular4 81701303 4 817 013 03
Appropriation Special 450000000 450000000
Total Income Receipts9 317 01303 9 317 01303
PAYMENTS
EXPENSE
Grants to Counties
Under 1945 Fixed Distribution4 81701303 4 817 01303
Under 1951 State Road Mileage Ratio 4 500 00000 4 500 000 00
Total Expense Payments9 317 013 03 9 317 01303
SUMMARY
StateAid Grants to Counties are made through the office of the State
Treasurer but prior to the year ended June 30 1951 were reflected in the
reports of the State Highway Department
Funds for these payments in the fiscal year ended June 30 1964 were
provided by State Appropriation of 481701303 for Grants to Counties
under 1945 Act providing fixed distribution and 450000000 under 1951
Act making distribution based on Public Road Mileage Ratio
In the Schedule of these Grants in the unit report are shown by
Counties
1Grants under 1945 Fixed Distribution Act
2Grants under 1951 Public Road Mileage Ratio Act
3Total Grants in Year ended June 30 1964
4Accumulated total January 1 1924 to June 30 1964
5Public Road Mileage in County as of July 1 1963609
TY COBB BASEBALL
MEMORIAL COMMISSIONG10
TY COBB BASEBALL MEMORIAL COMMISSION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations
Interest Earned
Total Income Receipts
1964
1963
190084 784300 I
8353
198437 784300 I
CASH BALANCE JULY 1st
Budget Funds
4478278 5000000 I
4676715 5784300 I
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Printing Publicity
Insurance
Miscellaneous
Total Expense Payments
1 680 68 4 300 00 1
658 44 5205 1
8546 28770 1
145 52 342047 1
2300
200
2 595 10 8 060 22
OUTLAY
Lands Improvements
Personal Services
00
5 000 00
CASH BALANCE JUNE 30th
Budget Funds
44172 05
44 782 78
4676715 5784300611
TY COBB BASEBALL MEMORIAL COMMISSION
SUMMARY
INTRODUCTION
The Ty Cobb Baseball Memorial Commission was created by Act of the
General Assembly approved March 7 1962 See Georgia Laws 1962 pages
706710
Members of the Ty Cobb Baseball Memorial Commission appointed under
provision of Legislative Act of March 7 1962 are as follows
Stewart D Brown Jr M D Chairman Royston Georgia
L Roberts Greer SecTreas Royston Georgia
Romeo Adams Royston Georgia
D Bruce Barnes Royston Georgia
F Burt Barnes Royston Georgia
Reed A Blackwell Atlanta Georgia
Ed L Bridges Atlanta Georgia
D W Brooks Atlanta Georgia
Hubert L Dyar Royston Georgia
John C Etheridge Elberton Georgia
C M Higginbotham Royston Georgia
Andy J Hill Lavonia Georgia
Clete D Johnson Royston Georgia
Earl Mann Atlanta Georgia
Parker Purcell Carnesville Georgia
Harvey J Sanders Royston Georgia
Hugh W Whitworth Lavonia Georgia
J A Willams Royston Georgia
James W Woodruff Jr Columbus Georgia
Honorary Members of the Commission are
Governor Carl E Sanders Atlanta Georgia
S Ernest Vandiver Atlanta GeorgiaG12
TY COBB BASEBALL MEMORIAL COMMISSION
FINANCIAL CONDITION
The Ty Cobb Baseball Memorial Commission had a surplus of 593338
on June 30 1964 available for operations after reserving 3823867 for Build
ing Program
AVAILABLE INCOME AND OPERATING COSTS
In the fiscal year ended June 30 1964 190084 was received from dona
tions and 8353 from interest on investments This income together with the
balance of 4478278 available at July 1 1963 made a total of 4676715
to be accounted for
259510 was expended in the period under review for expenses of operat
ing the Commission leaving a balance on hand of 4417205 at June 30 1964
GENERAL
L Roberts Greer SecretaryTreasurer of the Commission is bonded in
the amount of 1000000 with the Aetna Insurance Company Hartford
Connecticut their bond F104713
Appreciation is expressed to Dr Stewart D Brown Chairman and Mr L
Roberts Greer SecretaryTreasurer for their cooperation and assistance
during the course of this examination613
VETERANS SERVICE BOARDG14
VETERANS SERVICE BOARD
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 26000000 11200000
Budget Balancing Adjustments 00 11557414 I
Revenues Retained
Grants from TJ S Government 24902683 20886324 I
Transfers Other Spending Units52388501 455140 52 I
Total Income Receipts1485818 1870314 I
NONINCOME
Private Trust Funds 19492 13728 I
CASH BALANCE JULY 1st
BudgetFunds 3708896 7053951
2242570 5197365 I
PAYMENTS
EXPENSE
Personal Services 1782285 1264500
Travel 32950 30909
Supplies Materials 17950 9170
Communication 63933 55931
Printing Publications 00 800
Rents 1125 00
Pensions Benefits 155614 113431
Total Expense Payments 2053857 1474741
NONCOST
Private Trust Funds 19492 13728
CASH BALANCE JUNE 30th
BudgetFunds 169221 3708896
2242570 5197365 II615
VETERANS SERVICE BOARD
SUMMARY
The Veterans Service Board is designated as the Agency of the State of
Georgia to receive Federal Aid under Title 24 U S Code Annotated Section
134 and is authorized and directed to receive from the U S Veterans Ad
ministration or any other agency of the United States Government author
ized to pay Federal Aid to States for soldiers homes under provisions of the
Act of Congress of August 27 1888 as amended 1934 Edition U S Code
Title 24 Section 134 and of any other Federal Law or Act of Congress pro
viding for the payment of funds to States for the care of or support of disabled
soldiers and sailors in the State Homes The Veterans Service Board is au
thorized to receive from any source gifts contributions bequests and indivi
dual reimbursements but not excluding any other source of revenue All funds
received by the Veterans Service Board shall be expended for the care and
support of disabled war veterans including veterans of the Korean hostilities
FINANCIAL CONDITION
The Veterans Service Board ended the fiscal year on June 30 1964 with
out a surplus after providing the necessary reserve of 169221 to cover
outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Veterans Service Board in
the fiscal year ended June 30 1964 was 26000000
Receipts from the Federal Government in the fiscal year amounted to
24902683 which with the 26000000 provided as the current years
appropriation made total income receipts for the year of 50902683
The 50902583 total income together with the 3708896 cash balance
at the beginning of the fiscal year made a total of 54611579 available
From the 54611579 available funds 52352853 was transferred by the
Board to the Milledgeville State Hospital under terms of contract between
the Veterans Service Board of Georgia and the Georgia Department of
Public Health 35648 was transferred to the State Personnel Board for
employers contribution to State Health Insurance and 2053857 was
expended for budget approved items of expense leaving a cash balance on
hand June 30 1964 of 169221
The remaining cash balance of 169221 has been reserved to cover out
standing accounts payable at June 30 1964616
VETERANS SERVICE BOARD
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Board for the past three years
are compared in the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 1782285 1264500 1175641
Travel Expense 32950 30909 40108
Supplies Materials 17950 9170 00
Communications 63933 55931 54220
Printing Publicity 00 800 00
Rent 1125 00 00
Pensions
EmployeesRetirement 97220 71062 64660
Social Security 58394 42369 35769
2053857 1474741 1370398
Number of Employees on Payroll
June 30 7 5 4
GENERAL
The Veterans Service Board is composed of the following members
Hugh H Howell Jr Chairman 511 Mark Building Atlanta 3 Georgia
Randolph Medlock 6484 Memorial Drive Stone Mountain Georgia
Henry A Moses Uvalda Georgia
Lee Roy Lunsford Richland Georgia
B L Hawkins P O Box 543 Gainesville Georgia
James T Green 527 E 52nd Street Savannah Georgia
E E Griffin Jr Gibson Georgia
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Books and records of the Veterans Service Board were found in good
condition and appreciation is expressed to the Director of the State Depart
ment of Veterans Service as Executive Secretary and Administrative Officer
of the Board and his staff for the cooperation and assistance given the State
Auditors office during this examination and throughout the year617
DEPARTMENT OF
VETERANS SERVICE618
DEPARTMENT OF VETERANS SERVICE
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 94574000 95800000
Budget Balancing Adjustments 21079 87 18 523 50
Revenues Retained
Grants from U S Government 2904735 2778738
Transfers Other Spending Units14037 49 14 29001
Total Income Receipts 93966999 95297387
NONINCOME
Private Trust Funds 1327011 1295906
CASH BALANCES JULY 1st
Budget Funds 190754 33005
Private Trust Funds 6597 7823
Totals 95491361 96568111
PAYMENTS
EXPENSE
Personal Services 63183480
Travel 4333834
Supplies Materials 12 671 77
Communication 32 87896
Heat Light Power Water 146880
Publications Printing 623561
Repairs 365417
Rents 1135402
Insurance 520 61
Pensions To Ret Systems 5070157
Pensions Confederate Widows 124 558 00
Equipment 748075
Miscellaneous 87760
Indemnities 188 75
Total Expense Payments 92776675
NONCOST
Private Trust Funds 1330487
CASH BALANCES JUNE 30th
Budget Funds 1381078
Private Trust Funds 3121
Totals 95491361
629 91407
46 703 02
9 750 25
33 757 88
1 56519
6 330 48
2 755 23
11 042 70
636 42
54 506 67
149190 50
3 076 30
1 507 57
950 736 28
12 971 32
1 907 54
6597
965 681 11
619
DEPARTMENT OF VETERANS SERVICE
CURRENT BALANCE SHEET
JUNE 30 1964
2157 23
2111615
ASSETS
I CURRENT ASSETS
Cash in Bank
Budget Funds 1381078
Private Trust and Agency Funds 514814 1895892
Accounts Receivable
U S Government
LIABILITIES RESERVES DEFICIT
I LIABILITIES
Accounts Payable 1265196
Social SecurityEmployer Contribution 511725 1776921
9 RESERVES
For Private Trust and Agency Funds
Social Security 511693
Employees Savings Bonds 31 21
J DEFICIT
Operating Deficit
514814
1 801 20
2111615620
DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
OPERATING ACCOUNT
The Department of Veterans Service ended the fiscal year on June 30
1964 with a deficit of 180120 after providing the necessary reserve of
1776921 to cover outstanding Accounts Payable and reserving 514814
for Private Trust and Agency Funds held on this date
This 180120 deficit was incurred through failure of the Department to
reserve sufficient funds to cover Employers Contribution to Social Security
cost for the three months period ended June 30 1964
AVAILABLE INCOME AND OPERATING COSTS
OPERATING ACCOUNT
State Appropriation for the operation of the Department of Veterans
Service in the year ended June 30 1964 was 80000000 This amount was
reduced in the amount of 11587 by budget adjustment leaving net appro
priation in the amount of 79988413
Receipts from the Federal Government in the year amounted to
2904735 which with the 79988413 State allotment made total income for
the year 82893148
From the 82893148 total income for the year 182377 was transferred
to the State Personnel Board for the pro rata share of the cost of Merit Sys
tem Administration and 1221372 was transferred to the State Personnel
Board for Employers contribution to State Employees Health Insurance
leaving net income to the Department of 81489399
The 81489399 net income and the 190754 cash balance at the be
ginning of the fiscal period made a total of 81680153 available with which
to meet expenditures approved on budget for the fiscal year
80299075 of the available funds was expended in the year for budget
approved items of expense leaving a cash balance of 1381078 on June 30
1964 the end of the fiscal year
CONFEDERATE PENSIONS
State Appropriation for payment of pensions and ordinaries fees in the
fiscal year ended June 30 1964 was 14574000 The amount provided with
which to pay pensions and ordinaries fees was 12477600 and the remaining
2096400 was lapsed to the States General Fund as provided by law621
DEPARTMENT OF VETERANS SERVICE
From the 12477600 available funds 21800 was paid in fees to County
Ordinaries and 12455800 pensions paid to widows of Confederate Soldiers
leaving no cash balance on June 30 1964
COMPARISON OF OPERATING COSTS
OPERATING ACCOUNT
Expenditures for the operating costs of the Department for the past three
years are compared in the following statement
YEAR ENDED JUNE 30
EXPENSE 1964 1963 1962
Personal Services 63161680 62962807 62122575
Travel Expense 4333834 4670302 4552825
Supplies Materials 1267177 975025 1280598
Communications 3287896 3375788 3127097
leat Lights Water 146880 156519 151092
Printing Publicity 623561 633048 852181
Repairs Alterations 365417 275523 658460
Rents 1135402 1104270 1076666
Insurance Bonding 52061 63642 86052
Indemnities I8875
Pensions
EmployeesRetirement 3656351 3622994 3540168
Social Security 1414106 1827673 1589707
Equipment 748075 307630 1408129
Miscellaneous S7760 150757 167171
80299075 80125978 80612721
Number of Employees on Payroll
June 30 151 148 157
Pension Payments and Ordinaries Fees are compared in the following
statement
YEAR ENDED JUNE 30
PENSION PAYMENTS
1964
1963
ORDINARIES FEES
Fees Based on 200 per Year per
Pensioner
21800
1962
Widows of Confecerate Soldiers 12425300 14888050 18590000
Widows of Confederate Soldiers in
SoldiersHome 30500 31000 40500
12455800 14919050 18630500
28600
33400622
DEPARTMENT OF VETERANS SERVICE
YEAR ENDED JUNE 30
Number on Pension Rolls at June 1
Widows of Confederate Soldiers
Widows of Confederate Soldiers in
Soldiers Home
1964
90
4
94
1963
99
5
104
1962
129
5
134
GENERAL
Members of the Board of the State Department of Veterans Service are
Mr Hugh H Howell Jr Chairman 511 Mark Building Atlanta 3
Georgia
Mr Randolph Medlock 6484 Memorial DrStone Mountain Georgia
Mr Henry A Moses Uvalda Georgia
Mr Lee Roy Lunsford Richland Georgia
Mr B L Hawkins P O Box 543 Gainesville Georgia
Mr James T Greene 527 E 52nd Street Savannah Georgia
Mr E E Griffin Jr Gibson Georgia
The Director of the Department Peter Wheeler is bonded in the amount
of 2000000 with the Fidelity and Casualty Company of New York their
bond No F25960 dated February 26 1957
Lena Vivian Dixon is bonded as Treasurer of the Department for
2000000 with the Fidelity and Casualty Company of New York bond
No F26471 dated February 18 1957 Bond is payable to Peter Wheeler
Director State Department of Veterans Service or his successors in office
All employees of the Department of Veterans Service are bonded for
250000 under Employees Blanket Bond issued by the Fidelity and Cas
ualty Company of New York Bond No F158951 effective January 18 1961
except the following named employees who are bonded under the same blank
et bond for 750000
Florence Adams
Elmer L Barfield
Martha J Florence
Earl E Griffin Jr
Fred N Phillips623
DEPARTMENT OF VETERANS SERVICE

Bond is payable to Peter Wheeler Director of the Georgia State Depart
ment of Veterans Service or his successors in office
All bonds referred to in the preceding paragraphs include as a condition
of the obligation the faithful accounting of all moneys received as well as
faithful performance of duties
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Books and records of the Department were found in good condition and
appreciation is expressed to the Director and the staff of the Department of
Veterans Service for the cooperation and assistance given the State Auditors
office during this examination and throughout the year625
FRANKLIN D ROOSEVELT
WARM SPRINGS
MEMORIAL COMMISSION626
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 000 000
Budget Balancing Adjustment 00 82400
Revenues Retained
Earnings from Services 12452094 9605419
Donations 93181 178002
Transfers Other Spending Units 128007 115208
Total Income Receipts 12417268 9750613
NONINCOME
Private Trust Funds
5 282 88
4 212 26
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
15 23711
503 57
83 163 64
43627 I
Total 14519624 18531830627
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
PAYMENTS 1964
EXPENSE
Personal Services 5719980
Travel 43322
Supplies Materials 585436
Communication 218691
Heat Lights Power Water 399812
Publications Printing 1683414
Repairs 545368
Rents 15060
Insurance 2 750 40
Miscellaneous 1 42498
Pensions Benefits 337337
Interest
Total Expense Payments 9965958
OUTLAY
Lands Improvements
Contracts
Equipment
NONCOST
Private Trust Funds
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Total 14519624
1963
52 22372
3 84807
4 415 34
1 882 49
4 032 72
13 739 69
8 783 59
859 47
2 018 22
1 082 92
3 410 33
25000
96 546 56
3 553 36 39 371 43
5 246 26 19 514 67
5 092 86 4144 96
10 000 00
30 950 59 15 237 11
693 59 503 57
14519624 185 318 30
From report by Osborn Clary Co C P A628
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash
Budget Funds
On Hand 50000
On Deposit 2964570
Due from Estate Louise Street 80489
Private Trust Funds on Deposit 170180 3265239
Inventories of Merchandise for Resale 30233 02
Total Current Assets 6288541
PREPAID EXPENSE
Insurance 957 92
FIXED ASSETS
Land and Land Improvements 95 79280
Buildings and Structures 22833801
Equipment and Fixtures 70 783 78
Roads and Bridges 89710
395 811 69
LessReserves for Depreciation 54 99182 340 819 87
404 663 20
LIABILITIES
CURRENT LIABILITIES
Trust Funds Payable
Federal Excise Tax 8715
State Sales Tax 60644
EmployeesPayroll Deductions 100821 170180
Bank Loans 00
Accounts Payable
Trade 742941
Others 24850 767791
Total Current Liabilities 937971
DEFERRED LIABILITIES
State Treasurer 20000000
SURPLUS
Available Funds 14553638
Invested in Land and Land Improvements Bldgs
and Structures Equipment and Fixtures Roads
and Bridges 34081987 19528349
404 663 20629
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
OSBORN CLARY COMPANY
Certified Public Accountants
Atlanta 3 Georgia
September 15 1964
Honorable E B Davis
State Auditor
State Capitol
Atlanta Georgia
Sir
In accordance with your instructions we have made an audit of the ac
counting records of Franklin D Roosevelt Warm Springs Memorial Com
mission of the State of Georgia for the year ended June 30 1964 and submit
herewith our report
The Commission was created by the 1946 General Assembly of Georgia
to serve as an agency to accept deeds to a portion of the property of Georgia
Warm Springs Foundation Warm Springs Georgia for the State of Georgia
and to develop and maintain a memorial to perpetuate the memory of the
late Franklin D Roosevelt The Commission was granted perpetual existence
and received deeds in the name of the State of Georgia on June 23 1947
The Commission consists of seventeen members The original members
were appointed by the Governor in 1946 As their respective terms expire
their successors are chosen by a majority of the members of the Commission
for terms of seven years each except that any person chosen to fill a vacancy
shall serve only for the unexpired term The present members and the expira
tion of their respective terms are as follows
Member of the Board
Ivan Allen
W Tap Bennett
Lawrence Wood Robert Jr
John A Sibley
Thomas W Starlin
C F Palmer
Expiration Date
January 1 1965
January 1 1965
January 1 1965
January 1 1965
January 1 1965
January 1 1967630
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Member of the Board
Henry J Tombs
Max L Segall
Earl Staples
C Dexter Jordan
Robert H Jordan
G Clarence Thompson
J J Baggett
Howard H Callaway
Wingate Dykes
Homer F Ray Jr
George W Woodruff
Expiration Date
January 1 1967
January 1 1967
January 1 1967
January 1 1967
January 1 1968
January 1 1968
January 1 1970
January 1 1970
January 1 1970
January 1 1970
January 1 1970
Officers duly elected by the Board are as follows
Basil OConnor Honorary Chairman
C F Palmer Chairman
G C Thompson Vice Chairman
Frank W Allcorn Jr SecretaryTreasurer
The asset and liability accounts of the Commission at June 30 1964
were examined as hereinafter described We made a detailed examination of the
cash receipts and payments and reviewed all income and expense accounts
FINANCIAL POSITION
The financial position of the Commission at June 30 1964 is set forth in
detail in the Balance Sheet The following statement is a condensed balance
sheet at June 30 1963 as compared with that at June 30 1964631
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
CONDENSED BALANCE SHEET
ASSETS 63063
CURRENT ASSETS
Cash on Hand 50000
Cash on Demand Deposit 15 52314
Accounts Receivable 10000
Due from Louise Street 80489
Inventories 3210656
Total Current Assets 49034 59
Prepaid Expenses 144757
Fixed Assets 39470961
Reserves for Depreciation
Fixed Assets 5318228
63064
Increase
Decrease
500 00 0 00
3134750 1582436
00 10000
804 89 00
30 233 02 1 873 54
392 009 49
6288541 1385082
95792 48965
395 811 69 1102 08
54 991 82
1 809 54
40466320 1265371
LIABILITIES
CURRENT LIABILITIES
Trust Funds Payable 169092 170180 1088
Accounts Payable 456772 767791 311019
Total Current Liabilities 625864 937971 312107
DEFERRED LIABILITIES
State Treasurer 20000000 20000000 00
SURPLUS
Available Funds 155776 48 145 536 38 10 24010
Invested in Fixed Assets 34152733 34081987 70746
39200949 40466320 1265371
Working Capital 4277595 5350570 1072975632
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
OPERATIONS
After meeting all operating expenses including maintenance of physical
properties and provision for their depreciation the net profit amounted to
953264 as compared with a net loss of 829208 for the previous year The
following is a condensed statement of operations for the two years together
with a table of percentages based on gross income
YEAR ENDED YEAR ENDED
63063 63064 63063 63064
Sales 11129952 14704557 10000 10000
Cost Of Sales 2043965 2740741 1836 1864
Gross Profit 9085987 11963816 8164 8136
Direct Operating Expenses 3206006 37 22556 28 81 2532
Direct Operating Profit 5879981 8241260 5283 5604
General and Administrative
Expenses 7105955 7569831 6384 5148
Operating Profit Loss 1225974 671429 1101 456
Otherlncome 396766 281835 356 192
Net Profit Loss 829208 953264 745 648
APPLICATION OF FUNDS
Working funds derived from various sources and their application are
summarized as follows
FUNDS PROVIDED
Net Profit for Year Ended June 30 1964 9 532 64
Charges Not Requiring FundsDepreciation 9919 54
Decrease in Prepaid Expenses 48965 1994183
FUNDS APPLIED
Outlay
Buildings and Structures 355336
Equipment and Fixtures 565872 921208
Increase in Working Capital 1072975
NoteCurrent accounts payable include 41246633
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
ASSETS
Petty cash change funds on hand 50000 were verified by count
We made a detailed examination of the records and supporting data of the
receipts and disbursements pertaining to the Bank of Manchester Georgia
and the Citizens and Southern National Bank of Atlanta Georgia Verifica
tion was made of transfers in and out of savings account where a portion of
the State appropriation had been deposited in order to earn interest on the
funds not currently required in the construction program Our reconciliation
of the Bank of Manchester at June 30 1964 is shown in detail in Schedule
4 of the unit report and was as follows
Balance per Bank 2026007
Deposit in Transit 140330
2166337
Checks Outstanding 106722
Balance per Books 2059615
Reconciliation of the accounts with Citizens and Southern National Bank
of Atlanta Georgia and Meriwether Federal Savings and Loan Association
Manchester Georgia are also shown in Schedule 4 to the unit report The
balances per bank confirmations and per books were the same
The count of petty cash and change funds was made on the morning of
July 28 1964 and the deposit covering cash receipts of July 27 1964 was
immediately prepared and sent to the Bank of Manchester and the receipt
therefor was verified In order to verify the June 301964 deposit in transit
we examined the cash receipts for the period from July 11964 to July 31
1964 and reconciled the banks statement for the one month
The fund balances at June 30 1964 were as follows
Cash on Hand
Bank of Manchester
Citizens and Southern National Bank
Meriwether Federal Savings and Loan
Association
ShortageLouise Street
Private
Budget Trust
Fund Fund Total
50000 000 50000
18 894 35 1 701 80 20 59615
31804 00 318 04
10 433 31 00 10 433 31
804 89 00 804 89
30 950 59 1 701 80 32 652 39
634
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Inventories of merchandise for resale 3023302 represent merchandise
located in the Souvenir Shop and Snack Bar at entrance to Little White
House or stored in adjacent buildings The inventories were taken and
priced by employees of the Commission and were not verified by us
Prepaid expenses 95792 represent portions of insurance applicable to
periods subsequent to June 30 1964
Fixed assets are stated at cost or appraisal value 39581169 less ade
quate reserve for depreciation in the amount of 5499182
Additions to outlay are as follows
Buildings and Structures355336
Equipment and Fixtures524626
Payments for Outlay879962
Account Payable for Outlay 41246
921208
LIABILITIES
The records were examined as to liabilities at June 30 1964 and we be
lieve that all liabilities are fully disclosed in the balance sheet
The current liabilities 937971 represent amounts due as follows
Trust Accounts
Federal excise tax 8715
State sales tax 60644
Employees payroll deductions 100821
Trade Accounts Payable742941
Other Accounts Payable 24850
937971
Other accounts payable represent commission due Mrs Elizabeth Shouma
toff 22600 and royalty due to Mrs Ruth Stevens on sales of Hi Ya Neigh
bor books sold 2250
Amount due the State Treasurer 20000000 represents an appropriation
approved January 31 1946 which is treated as a loan and is to be repaid to
the State of Georgia from the first funds available for this purpose
Statements of surplus accounts for the year ended June 30 1964 are
presented in Exhibit B to the unit reportB
635
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
GENERAL
Each employee of the Commission is covered under a public employees
fidelity blanket bond in the amount of 1000000 Mr Frank W Allcorn Jr
is covered under public officials fidelity bond in the amount of 2000000
The bonds were reported to be in the hands of Commissioner G Clarence
Thompson and were not inspected by us The invoice for premiums paid
indicate the name of the insurer policy numbers and period of coverage
as follows
No 5490727Fidelity Deposit Company of Maryland
November 7 1963 to November 7 1964
No 5582435Fidelity Deposit Company of Maryland
October 16 1963 to October 16 1964
Appreciation is expressed to the officials and employees of the Commis
sion for the cooperation and assistance given us during the course of our
examination
Respectfully submitted
OSBORN CLARY COMPANY
Certified Public Accountants637
GEORGIA WATERWAYS COMMISSION638
GEORGIA WATERWAYS COMMISSION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations o 00 50000
Budget Balancing Adjustments 00 6 000 00
Total Income Receipts o 00 5 500 00
CASH BALANCE JULY 1st
Budget Funds 177391 727391
Total 177391 177391
PAYMENTS
EXPENSE
Travel 000 000
Total Expense Payments o 00 000
CASH BALANCE JUNE 30th
Budget Funds 177391 177391
Total 177391 177391639
GEORGIA WATERWAYS COMMISSION
SUMMARY
INTRODUCTION
The Georgia Waterways Commission was created by the General Assem
bly of Georgia approved December 10 1953 and further expanded by an
Act of the General Assembly approved March 13 1957
It is an agency of the State of Georgia to which is assigned the respon
Isibility of coordination with individual river development associations and
groups and serves as the official agency of the State of Georgia in liaison with
the Congress with appropriate Federal agencies and with other branches
of the Federal Government whose functions relate to the development of
Americas Waterways
Members of the Board are
Mr Raymond Morris Fort Games Georgia
Mr Valene Bennett Alma Georgia
Mr Clarence Campbell Lavonia Georgia
Mr Nat Hardin Forsyth Georgia
Mr Ralph Prim Rome Georgia
Mr Ray Tyner Cordele Georgia
Mr J W Woodruff Jr is Chairman of the Georgia Waterways Commis
sion
I FINANCIAL CONDITION

The Georgia Waterways Commission ended the fiscal year on June 30
1964 with a surplus of 177391 available for operations Since no State
appropriation and no expenditures were made in the fiscal year ended June
30 1964 the cash balance of 177391 at the beginning of the fiscal period
remained on hand in the bank on June 30 1964 and will be available for
expenditure in the next fiscal period subject to budget reapprovals641
BOARD OF
WORKMENS COMPENSATION042
BOARD OF WORKMENS COMPENSATION
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 47500000 39900000
Budget Balancing Adjustment 2300000 621628
Transfers Other Spending Units 815737 7 965 77
Earnings 36305 29882
Total Income Receipts 44420568 39754933
NONINCOME
Private Trust Funds 343220 324858
CASH BALANCES JULY 1st
Budget Funds 00 12294
Private Trust Funds 1250 1250
Totals 44765038 40093335
PAYMENTS
EXPENSE
Personal Services 34740020
Travel 848759
Supplies Materials 745341
Communication 13 426 84
Publications Printing 80174
Repairs 533 54
Rents 2836896
Insurance 246 50
Pension Benefits 2948400
Equipment 129635
Miscellaneous 257 00
Total Expense Payments 43775613
NONCOST
Private Trust Funds 343220
CASH BALANCES JUNE 30th
Budget Funds 644955
Private Trust Funds 1250
Totals 44765038
338 042 39
7158 89
5 637 38
10 94518
1 614 28
1 379 02
3 131 27
140 00
28 99216
1170
620 00
397 672 27
3 248 58
00
1250
400 933 35643
BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal year on
June 30 1964 with a surplus of 644955 which was refunded to the State
Treasurys General Fund on July 15 1964
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on employers
electing to come under the provisions of the Workmens Compensation Act as
provided by law
In the fiscal year ended June 30 1964 45235683 was collected after
deductions for refunds and adjustments all of which was transferred to the
State Treasury
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board in the year
ended June 30 1964 was 47500000 Budget balancing adjustments of
2300000 reduced the initial appropriation to 45200000
In addition to the 45200000 provided as the current years appropriation
36305 was received from sale of court reports and penalties making total
receipts of 45236305
From the 45236305 received 112700 was transferred to the Depart
ment of Labor for rent on space used in the Labor Building and 703037 to
the State Personnel Board 12313 for pro rata share of the cost of Merit
System Administration 690724 for Employees Health Insurance Fund
leaving net income to the Board of 44420568
From the 44420568 available funds 43775613 was expended in the
year for budget approved items of expense and a cash balance of 644955
remained on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are compared in the
statement following644
BOARD OF WORKMENS COMPENSATION
YEAR ENDED JUNE 30
Personal Services 34740020
Travel Expense
Supplies
Communication
Printing Publicity
Repairs
Rents
Insurance Bonding
Pensions Retirement
Pensions Social Security
Equipment
Miscellaneous
1964 1983 1962
34740020 338 042 39 312 942 24
8 487 59 7158 89 8 644 79
7 45341 5 63738 10 392 95
13 426 84 10 94518 12 007 62
801 74 1 614 28 888 70
533 54 1 37902 1 430 89
28 368 96 3131 27 2300
246 50 140 00 117 00
21 623 89 21197 83 18176 81
7 86011 7 794 33 6 467 97
1 29635 1170 6 209 93
257 00 620 00 31000
43775613 397 672 27 377 611 90
Number of Employees on Payroll
June 30
55
56
54
GENERAL
On June 30 1964 the Board of Workmens Compensation was composed
of the following members
M Roscoe Lowery Chairman 791 Crandall Court Deeatur Georgia
W E Buckner Director 800 Moores Mill Road N W Atlanta
Georgia
Frank L Gross Director Toccoa Georgia
Marion Roscoe Lowery is bonded as Chairman and Member of the State
Board of Workmens Compensation for the term beginning May 1 1961 and
ending May 1 1965 in the amount of 1000000 Bond is written by the
Aetna Casualty and Surety Company Hartford Connecticut 11S24957
dated May 1 1961 In the period under review premium was paid to May 1
1965
W E Buckner is bonded as Director of the Workmens Compensation
Act in and for the State of Georgia in the amount of 1000000 Bond is
written by the St Paul Fire and Marine Insurance Company St Paul
Minn400AV2092 dated December 9 1963 with premium paid in the period
under review to January 12 1968645
BOARD OF WORKMENS COMPENSATION
Frank L Gross is bonded as Director of the Workmens Compensation
Board in and for the State of Georgia in the amount of 1000000 Bond is
written by the Hartford Accident and Indemnity Company Hartford
Conn N3482600 with premium paid in the period under review to Decem
ber 5 1964
James C Pullin is bonded for 1000000 as SecretaryTreasurer of the
State Board of Workmens Compensation Bond is written by the Insurance
Company of North America M338609 dated April 18 1963 with effective
date of April 1 1963 and covers faithful performance of duties and the honest
accounting for all funds coming into his hands as such SecretaryTreasurer
In the period under review premium was paid to April 1 1965
Mrs Mary Lou Pope is bonded for 1000000 as Assistant Secretary
Treasurer of the State Board of Workmens Compensation Bond is written
by the General Insurance Company of America Seattle Washington
FID 11677 dated April 1 1963 and covers faithful performance of duties
and the honest accounting for all funds coming into her hands as such assist
ant SecretaryTreasurer In the period under review premium was paid to
April 1 1965
Under provisions of Act of the General Assembly approved March 10
1964 neither the principal nor the surety on the bond of the head of any
State department or agency shall be liable for the failure of an employee of
any such department or agency for any public money coming into the hands
of such employee if such employee is bonded in an amount deemed adequate
by the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that all employees of the
State Board of Workmens Compensation be placed under Public Employees
Blanket Bond for an amount of not less than 1000000 coverage on each
Provisions of Legislative Act of March 10 1964 are quoted in Appendix to
the unit report
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals
Appreciation is expressed to the officials and staff of the Board for the
cooperation and assistance given the office of the State Auditor during the
course of this examination and throughout the year647
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL648
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
RECEIPTS 196
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1500000
Budget Balancing Adjustment1500000
000
CASH BALANCE JULY 1st
Budget Funds 00
Totals
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds 0
Totals O00
1963
000
00649
UNIVERSITY SYSTEM
REGENTS OFFICE650
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS 1964
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4201700000
Budget Balancing Adjustments 00
Transfers Other Spending Units37 41642728
Revenues Retained
Grants Counties and Cities 00
Interest 9816339
Earnings Educational Services 8400
Total Income Receipts 469882011
NONINCOME
Public Trust Funds
Investments 150108
Income on Investments 415 75
Private Trust Funds 48037806
State Revenue Collections Unfunded 00
CASH BALANCES JULY 1st
Budget Funds 415662008
Public Trust Funds 1601857
Private Trust Funds 656
State Revenue Collections Unfunded 00
Totals 935376021
1963
3522500000
3 662 000 00
35 443889 62
870 000 00
67 905 77
15900
4 38117515

1 950 05
461 54
723107 89
129 221 51
4 473 308 23
13 606 98
129 22151
9 593 60984UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
651

t
51
5i
m
PAYMENTS 1964
Personal Services 22450831
Travel 3159653
Supplies Materials 642438
Communication 8 629 61
Publications Printing 572224
Repairs 69120
Rents 454142634
Insurance 3837284
Pensions Benefits 376644
Equipment 555854
Miscellaneous 369841 66
Total Expense Payments 5 236 538 09
OUTLAY
Lands Buildings
Contracts 19069693
NONCOST
Public Trust Funds
Investments 00
Private Trust Funds 48023397
CASH BALANCES JUNE 30th
Budget Funds 342820517
Public Trust Funds 1793540
Private Trust Funds 15065
Totals 935376021
1963
23175611
29 57422
17 700 45
8 867 44
19 954 41
1 036 86
3 524 509 74
671 820 03
3 745 22
32 995 50
383 605 94
3 581 92586
216879 91
72310133
5055 677 61
16018 57
656
9 593 609 84652
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget FundsIn Bank
Public Trust Funds
Private Trust and Agency Funds
Group Insurance 426
Portrait Fund 15491
173 20517
7 935 40
150 65 181 291 22
Investments
Budget FundsU S Treasury Securities325500000
Public Trust Funds
Student Notes 657903
Georgia Tech Dormitory Revenue Bonds 1000000 327157903
3 452 870 25
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
1727 30
RESERVES
For Plant Funds 15051401
For Dormitory Funds
For Insurance Funds3
For Graduate Education
For Ga Higher Education Facilities Commission
For Public Trust FundsWm H Black Fund
For Private Trust and Agency Funds
Group Insurance 426
Chancellors Portrait Fund 15491
6 326 38
254 871 56
354 32
14411 60
24 51443
150 65 3 451142 95
SURPLUS
For Operations
00
3452870 25653
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
SUMMARY
FINANCIAL CONDITION
The Regents Office of the University System of Georgia ended the fiscal
year on June 30 1964 without a surplus after providing reserves as follows
For Accounts Payable 172730
For Plant Funds 15051401
For Dormitory Funds 632638
For Insurance Fund325487156
For Graduate Education 35432
For Georgia Higher Education Facilities Commission 1441160
For Public Trust Funds
Wm H Black Fund 2451443
For Private Trust and Agency Funds
Group Insurance 426
Chancellors Portrait Fund 15491
45287025
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Regents Office of the Univer
sity System of Georgia in the year ended June 30 1964 was 3841700000
Appropriation for the operation of the Eugene Talmadge Memorial Hospital
in the year ended June 30 1964 was 360000000 In addition to the funds
provided as the current years appropriations the office received 9413214
from interest on insurance account funds invested 403125 from interest
on architectural fee funds invested 8400 from the sale of transcripts and
fees and 240000 from the State Soil and Water Conservation Committee
for bookkeeping services making total receipts for the year 4211764739
The 4211764739 receipts together with the 415662008 cash balance
at the beginning of the period made a total of 4627426747 available
Transfers from available funds to the various branches of the University
System by the Regents amounted to 3741882728 leaving 885544019
funds available with which to meet expenditures approved in budget for
the fiscal year ended June 30 1964
523653809 of the 885544019 available funds was expended for budget
approved items of expense and 19069693 for outlay in the year and
42820517 remained on hand June 30 1964
654
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
The cash balance of 342820517 remaining on hand June 30 1964 has
been reserved for budgeted items of expense for the fiscal year ended June 30
1964
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents Office for the past
three years are compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
Central Office 28935823 23668954 20523543
Plant Funds
Rentals 453951434 352287774 370321887
Architect Fees Surveys 19069693 1141572 147 351 29
Sou Regional Educ Board 6425000 6500000 6500000
Regents Scholarships 10000000 10929513 9085387
Graduate Education 204 524 21 207 525 87 236124 73
Insurance Fund 3830291 671 914 68 636 854 72
GaHigherEducFacilCom 58840 00 00
Totals 542723502 345805788 351622689
BY OBJECT
Personal Services 22450831 18641515 16271150
Travel Expense 3159653 2210912 1483454
Supplies 642438 388064 341345
Communication 862961 631201 544842
Printing Publications 5 72224 8176 68 5 60904
Repairs 69120 87155 74124
RentsRegular 191200 163200 336300
RentsBldgs Building Auth 453951434 352287774 370321887
Fire Ins for Units Ins Fund 3830291 671 914 68 636 854 72
Insurance Other 6993 9465 199910
Pensions Retirement Systems 376644 3 498 85 2 823 95
Equipment 555854 212129 217574
Miscellaneous
Sou Regional Educ Board 6425000 6500000 6500000
Graduate Educ for Negroes 20452421 20752587 23612473
RegentsScholarships 10000000 10929513 9085387
Subscriptions Dues 106745 157500 21725
Freight Express 260 16620
Other 173200
Total Expense Payments 523653809 346947360 366357818655
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
YEAR ENDED JUNE 30
BY OBJECT Contd
OUTLAY
Land Bldgs and Imps
1964
1963
19069693 1141572
1962
147 351 29
542723502 345805788 351622689
Number of Employees on Payroll
June 30
GENERAL
25
22
21
The Southern Regional Education Board was created in 1949 replacing
the Regional Council of Education which was incorporated in 1948 The
purpose of this Board is to assist States Institutions and Agencies concerned
with higher education to advance knowledge and to improve the social and
economic level of the region by means of interstate collaboration in the sup
port expansion or establishment of regional services or schools for graduate
professional and technical education
of the Southern Regional Education Board are
Term Term
Expires Expires
ALABAMA
The Hon Geo C Wallace 1967
Governor of Alabama
State Capitol
Montgomery Ala
The Hon O J Goodwyn 1967
State Representative
325 Bell Building
Montgomery Ala
Dr Ralph B Draughon 1964
President
Auburn University
Auburn Ala
Mr Warner L Mathis 1966
Vice President
Southern Sash of Montgomery
P O Box 446
Montgomery Ala
ALABAMAContinued
Dr Frank A Rose 1965
President
University of Alabama
University Ala
ARKANSAS
The Hon Orval E Faubus 1965
Governor of Arkansas
State Capitol
Little Rock Arkansas
The Hon L H Autry 19G6
State Representative
Burdette Arkansas
Dr David W Mullins 1964
President
University of Arkansas
Fayetteville Arkansas656
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
Term Term
Expires Expires
ARKANSASContd FLORIDAContd
Dr Carl R Reng 1967 Dr J Broward Culpepper 19C
President Executive Director
Arkansas State College Board of Control of Florida
State College Arkansas Tallahassee Florida
The Hon Clifton Wade 1965
State Senator
20 East Center Street
Fayetteville Arkansas
DELAWARE
The Hon Elbert N Carvel 1965
Governor of Delaware
State Capitol Dover Del
The Hon Calvin McCullough 1965
State Senator
605 Central Ave Holloway Ter
New Castle Delaware
Mr John N McDowell 1963
McDowellMitchell Associates
919 Washington St
Wilmington Delaware
Dr M A Tammianz 1964
State Psychiatrist
Farnhurst Delaware
Mr Daniel W Wood 1962
Administrative Asst to
the President
Univ of Delaware
Newark Delaware
FLORIDA
The Hon Farris Bryant 1965
Governor of Florida
State Capitol
Tallahassee Fla
Dr Doak S Campbell 1965
President Emeritus of
Fla State University
1001 High Road
Tallahassee Fla
The Hon Wilson Carraway 1966
State Senator
Tallahassee Bank Tr Co
P O Box 870
Tallahassee Fla
Dr Geo W Gore Jr 1967
President
Fla A M University
Tallahassee Fla
GEORGIA
The Hon Carl E Sanders 1967
Governor of Georgia
State Capitol
Atlanta Georgia
Dr O C Aderhold 1967
President
University of Georgia
Athens Georgia
The Hon Geo B Brooks 1966
State Representative
Crawford Georgia
Dr Harmon W Caldwell 1965
Chancellor Emeritus
University System of Georgia
244 Washington St S W
Atlanta GeorgiaUNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
657
Term
Expires
GEORGIAContd
The Hon Chappelle Matthews 1968
State Representative
116 Shackelford Building
Athens Georgia
KENTUCKY
The Hon Edward T Breathitt 1967
Governor of Kentucky
State Capitol
Frankfort Kentucky
The Hon Mitchell Denham 1967
State Representative
Maysville Kentucky
Dr Adron Doran 1966
President
Morehead State College
Morehead Kentucky
Dr Robert R Martin 1968
President
Eastern State College
Richmond Kentucky
Dr John W Oswald 1965
President
Univ of Kentucky
Lexington Kentucky
LOUISIANA
The Hon John J McKeithen 1968
Governor of Louisiana
State Capitol
Baton Rouge La
Mr Kenneth H Cagle
Cagle Chevrolet Co
P 0 Box 1148
Lake Charles La
1966
Term
Expires
LOUISIANAContd
Dr John A Hunter 1964
President
Louisiana State Univ
Baton Rouge La
Dr Ralph W E Jones 1965
President
Grambling College
Grambling La
MARYLAND
The Hon J Millard Tawes 1967
Governor of Maryland
State Capitol
Annapolis Maryland
Dr Wilson H Elkins 1968
President
University of Maryland
College Park Md
Dr William E Henry 1967
President
Bowie State College
Bowie Maryland
The Hon Mary L Nock 1966
State Senator
914 Camden Avenue
Salisbury Md
Miss May Russell 1965
President
St Marys College of Maryland
St Marys City Md
MISSISSIPPI
The Hon Paul Johnson 1967
Governor of Mississippi
State Capitol
Jackson Mississippi658
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
Term
Expires
Term
Expires
MISSISSIPPIContd
The Hon Joseph Bailey Jr 1966
State Representative
Coffeeville Mississippi
The Hon Geo Payne Cossar 1968
State Representative
Cossar Building
Charleston Mississippi
Dr William D McCain 1967
President
Univ of Southern Miss
Hattiesburg Mississippi
Dr J D Williams 1965
Chancellor
University of Mississippi
University Mississippi
NORTH CAROLINA
The Hon Terry Sanford 1965
Governor of North Carolina
State Capitol
Raleigh North Carolina
Dr William C Archie 1968
Director
North Carolina Board of
Higher Education
1307 Glenwood Avenue
Raleigh North Carolina
Dr Chas F Carroll 1965
State Supt of Public Instruction
Raleigh North Carolina
The Hon W Lunsford Crew 1966
State Senator
Roanoke Rapids North Carolina
NORTH CAROLINAContd
Dr William Friday 19671
President
University of North Carolina
Chapel Hill North Carolina
OKLAHOMA
The Hon Henry Bellmon
Governor of Oklahoma
Box 3367
Oklahoma City 5 Okla
The Hon J Thomas Taggart
State Representative
420 North West 18th St
Oklahoma City Okla
Mr J Leland Gourley
State Capitol Box 3404
Oklahoma City 18 Okla
Dr Oliver S Willham
President
Oklahoma State University
Stilhvater Oklahoma
The Hon Leland Wolf
State Representative
Box 495
Noble Oklahoma
SOUTH CAROLINA
The Hon Donald S Russell
Governor of South Carolina
State Capitol
Columbia South Carolina
Dr Marshall W Brown
President Emeritus
Presbyterian College
Clinton South Carolina
1967
1967 t
1966
1968
1965
1967
1967UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
659
Term
Expires
I SOUTH CAROLINAContd
The Hon Edward Cushman Jr 1968
I State Senator
1 P 0 Box 270
I Aiken South Carolina
I Dr Neill W Macaulay 1965
I 12 Clement Road
I Columbia South Carolina
I Dr Robert L Sumwalt 1966
I 733 Sweetbriar Road
I Columbia South Carolina
Itennessee
I The Hon Frank G Clement 1967
I Governor of Tennessee
I State Capitol
I Nashville Tennessee
I Dr Quill E Cope
I President
I Middle Tenn State College
I Murfreesboro Tenn
The Hon David Givens
State Representative
422 North Main Street
Somerville Tenn
Dr Andrew D Holt
President
University of Tennessee
Knoxville Tenn
1967
1966
1965
3
Dr Felix C Robb
President
1968
Geo Peabody College for
Teachers
1 Nashville 5 Tennessee
Term
Expires
TEXAS
The Hon John B Connally 1965
Governor of Texas
State Capitol
Austin Texas
Mr B H Dewey Jr 1966
P O Box 347
Bryan Texas
Dr E B Evans 1965
President
Prairie View A M College
Prairie View Texas
Dr John A Guinn 1967
President
Texas Womans University
Denton Texas
Hon Geo T Hinson 1964
State Representative
Box 387
Mineola Texas
VIRGINIA
The Hon A S Harrison Jr 1966
Governor of Virginia
State Capitol
Richmond Va
The Hon Lloyd C Bird 1966
State Senator
8847 Riverside Drive
Richmond Va
Dr Robert P Daniel 1968
President
Virginia State College
Petersburg Va660
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
Term
Expires
VIRGINIAContd
Mr Frederick T Gray L965
Williams Mullen Christian
1309 State Planters Bank Bldg
Richmond 19 Va
Dr Edgar F Shannon Jr
President
University of Virginia
Charlottesville Va
WEST VIRGINIA
The Hon W W Barron
Governor of West Va
State Capitol
Charleston 5 W Va
The Hon Walter A Holden
State Senator
342 Lee Avenue
Clarksburg W Va
1967
1965
Term
Expires
WEST VIRGINIAContd
Mr Joseph C Jefferds Jr
President
Jefferds Moore Inc
P 0 Box 4398
Charleston W Va
Dr Paul A Miller
President
West Virginia University
Morgantown West Va
Mr Rex M Smith
State Supt of Schools
Department of Education
State Capitol Building
1967 Charleston 5 W Va
1966
1965
1968
In the fiscal year ended June 30 1964 6425000 was paid by the Regents
of the University System to the Southern Regional Board of which 2300000
was for Administrative expense 3375000 for fourteen medical students at
Meharry Medical College and 750000 for five students in veterinary medi
cine at Tuskegee Institute Payments to the Board for the students are not
considered as scholarships but are to relieve the respective students of out
ofstate fees in those cases where the State is without facilities in a given
field
Expenditures by the Regents of the University System in the fiscal year
ended June 30 1964 for graduate education for Negroes amounted to
20452421 A list of these payments is on file in the office of the State Audi
tor showing the name and address of the student the college or university
attended college degree and amount of expenditure for each student
The Graduate Education for Negroes activity was begun in the fiscal year
ended June 30 1944 and expenditures for this program since its begin661
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
ning through June 30 1964 amounted to
as follows
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Fiscal
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Year
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
Ended
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
June 30
1944
1945
1946
1947
1948
1949
1950
1951
322078027 distributed by years
104400
325451
2500000
2633105
3110503
4742877
6172817
8843032
1952 12071824
1953 14748718
1954 17612077
1955 20821790
1956 25794079
1957 27179944
1958 28853800
1959 26726638
1960 28319103
1961 26700388
1962 23612473
1963 20752587
1964 20452421
322078027
Under provisions of Article VII Section I Paragraph II of the Constitu
tion of the State of Georgia as amended Georgia Laws 1957 the Board of
Regents of the University of Georgia in the period under review was allotted
10000000 for Regents Scholarships
The total of 10000000 was paid to units of the University System
Analysis of Regents Scholarships shows the amount paid to each unit of the
University System Individual units of the University System under the
terms of the scholarship program issued checks to each scholarship recipient
enrolled at each specific institution A list of students receiving scholarship
aid should be maintained by the office of the Comptroller at each unit of the
University System
Rent payments to the University System Building Authority represent
rents paid by the Regents on buildings being erected and to be erected at the662
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
various units of the University System by the Building Authority and leased
to the University System by the Authority
In the year ended June 30 1964 56829874 was collected from units of
the University System for fire insurance premiums and 9413214 interest
was earned on funds invested From the amount collected and the balance of
319904233 on hand at the beginning of the period 60660165 was paid
for insurance premiums The net excess of receipts over disbursements in
creased the 319904233 balance in the Insurance Fund at the beginning
of the fiscal year to 325487156 on June 30 1964 2288112 received from
insurance companies for fire losses was transferred to the units of the Univer1
sity System
The Insurance Fund was set up as provided for in resolution adopted by
the Board of Regents on May 12 1954 as quoted in the unit report
Outlay payments for lands buildings and improvements in the year
ended June 30 1964 were 36873483 for plans surveys and soil testing
17803790 was reimbursed to the Regents Office by the University System
Building Authority in the period under review for advance payments to
Architects and Engineering Firms in this and prior periodsmaking net
payment of 19069693 for plans surveys and soil testing
Membership of the Board of Regents of the University System of Georgia
is as follows
District
State at Large
State at Large
State at Large
State at Large
State at Large
First
Regent
James A Dunlap
Feb 19 1960Jan 1 1967
T Hiram Stanley
Jan 13 1964Jan 1 1971
Roy V Harris
Feb 19 1960Jan 1 1967
Dr John A Bell Jr
Jan 1 1963Jan 1 1970
Carey Williams
Jan 1 1962Jan 1 1969
Anton F Solms Jr
Jan 1 1962Jan 1 1969
Address
Home Federal Bldg
Gainesville
2501 Lookout Drive
Columbus
Southern Finance Bldg
Augusta
Dublin Medical Art
Center Dublin
Greensboro
Realty Bldg Suite 820
Savannah663
District
Seventh
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
Regent
3 Second John I Spooner
Jan 1 1961Jan 1 1968
1 Third Howard H Callaway
Jan 1 1958Jan 1 1965
Fourth James C Owen Jr
a Jan 1 1963Jan 1 1970
l Fifth Jesse Draper
Jan 1 1961Jan 1 1968
J Sixth G L Dickens Jr
Jan 13 1964Jan 1 1971
Ernest L Wright
Feb 6 1959Jan 1 1966
Address
Seldom Rest Farms
Donalsonville
Pine Mountain
301 Commercial Bank
Trust CoBldg Griffin
DraperOwens Realty
Grant Bldg Atlanta
Milledgeville Banking
Co Bldg Mville
203 Mimosa Drive
Rome
Eighth John W Langdale Box 980
m Jan 13 1964Jan 1 1971 Valdosta
1 Ninth Morris M Bryan Jr President The
lllji Feb 3 1959Jan 1 1966 Mills Jeffers
1 Tenth W Roscoe Coleman Keysville Road
fei Jan 1 1958Jan 1 1965 Hephzibah
FFICERS AND STAFF OF THE BOARD OF REGENTS
James A Dunlap Chairman
Morris M Bryan Jr Vice Chairman
Harmon W Caldwell Chancellor
S Walter Martin Vice Chancellor
John E Sims Asst to Chancellor
J H Dewberry Dir Plant Bus Operations
L R Siebert Exec Secretary
James A Blissit Treasurer
John R Hills Dir Test Guid
Harry S Downs Assoc Dir Testing Guid
On leave664
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
L R Siebert is bonded as Executive Secretary of the Board of Regents
of the University System of Georgia in the amount of 10000000 Bond is
written by the American Motorist Insurance Company Chicago Illinois
1SM112 239 dated July 17 1961 effective July 1 1961 for a period of 3
years and covers faithful performance of the duties of the office of Executive
Secretary
James A Blissit is bonded for 10000000 as Treasurer of the Board of
Regents of the University System of Georgia with the American Motorist
Insurance Company Chicago Illinois 1SM112 238 dated July 17 1961
effective from July 1 1961 for a period of 3 years and covers faithful perj
formance of duties
On file and presented for examination is schedule bond covering all em I
ployees of the University System for 10000000 each Bond is written hy
the American Motorist Insurance Company Chicago Illinois 1SM 112 240 I
dated July 17 1961 effective from July 1 1961 for a period of 3 years
Coverage is under Item 4 Insuring Agreement 4 Faithful Performance
Blanket Position Bond Coverage 10000000
Books and records of the Regents Office have been well kept all receipts
disclosed by examination have been accounted for and expenditures for the
period under review were within the limits of budget approvals and supported
by proper voucher with exceptions noted
Appreciation is expressed to the officials and staff of the Regents Office
for the cooperation and assistance given the State Auditors Office during
this examination and throughout the year665
UNIVERSITY SYSTEM
ALBANY STATE COLLEGE
ALBANY666
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 70250000
Revenues Retained
Earnings Educational Services 56362229
Grants U S Government 6928670
Grants Counties and Cities 4013464
Interest Earned 00
Total Income Receipts137554363
NONINCOME
Public Trust Funds
Income on Investments 105 58
Gifts Contributions 2793408
Investments 151616
Private Trust Funds 37958558
CASH BALANCES JULY 1st
Budget Funds 11003721
Public Trust Funds 484413
Private Trust Funds 2421493
Totals192378130
1963
602 000 00
505 257 23
21 767 07
36 891 84
60000
1 166 51614
2 90
23 338 03
459 85
354 872 49
149 283 78
4 558 35
18 819 98
1717 851 52
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
667

PAYMENTS 1964 1963
EXPENSE
Personal Services 88740428 81291244
Travel 1692013 1525889
Supplies Materials 14335796 12708639
Communication 1434381 1325378
Heat Light Power Water 5094756 4803558
Publications Printing 959080 1029048
Repairs 1471289 1514924
Rents 89465 313363
Insurance 1852960 1854999
Pensions Benefits 2338893 1934592
Equipment 2983405 3072593
Miscellaneous 1693252 1967087
Total Expense Payments122685718 113341314
OUTLAY
Lands Improvements
Personal Services 222220 79372
Supplies Materials 27258 26512
Repairs 47900 286410
Rents 2590337 1852644
Contracts 7133947 1995442
Equipment 1327269 2994577
Total Outlay Payments 11348931 7234957
Total Cost Payments134034649 120576271
NONCOST
Public Trust Funds
Investments 3067534 2351500
Private Trust Funds 37979614 34947754
CASH BALANCES JUNE 30th
Budget Funds 14523435 11003721
Public Trust Funds 3 724 61 4 84413
Private Trust Funds 2400437 2421493
Totals192378130 17178515208
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Educational and General 8720201
Auxiliary Enterprises 5803234
Public Trust Funds 372461
Private Trust and Agency Funds 2400167 17296063
ACCOUNTS RECEIVABLE
Educational and General
National Science Foundation 29 082 34
Students 908097
Dougherty County 663764
Other 208003 4688098
Auxiliary Enterprises
Students 1087765
Other 191170 1278935 5967033
NOTES RECEIVABLE
Educational and GeneralPlant Funds 1440638
Public Trust Funds 12507099 13947737
INVENTORIES
Educational and GeneralWarehouse 7952 41
Auxiliary Enterprises 1427723 2222964
394 337 97669
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Educational and General 406085
Auxiliary Enterprises 1252055 1658140
RESERVES
For Unearned Income
Educational and General 21 26417
Auxiliary Enterprises 19 38370
For National Science Foundation 29 082 34
For Plant Improvements
Educational and General 72 35212
Auxiliary Enterprises 1771158
For Public Trust Funds 12879560
For Private Trust and Agency Funds 24 001 67
For Inventories 2222964 33482082
SURPLUS
For Operations
Educational and General 2172989
Auxiliary Enterprises 2120586 4293575
394 337 97
7 065 79 due from Athletic Association for scholarships granted in prior
years not included in above670
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Albany State College at Albany Georgia ended the fiscal year on
June 30 1964 with a surplus of 2172989 in its educational and general
fund after providing the necessary reserve of 406085 for accounts payable
and purchase orders outstanding and reserving 2126417 for unearned
income 7235212 for plant improvements 12879560 for public trust
funds 2400167 for private trust and agency funds held on this date
795241 for inventories in warehouse and 2908234 for National Science
Foundation Funds
AUXILIARY ENTERPRISES
There was a surplus of 2120586 in the Auxiliary Enterprises account
at the College on June 30 1964 after making provision for liquidation of
1252055 in accounts payable and purchase orders outstanding and re
serving 1938370 for unearned income 1771158 for plant improvements
and 1427723 for inventories in dining hall book store and snack bar
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general operating
expenses amounted to 109104225 and was provided by allotment of
70250000 made to the College by the Regents of the University System
34475821 from fees rents and other sources and 4378404 transfer
from the auxiliary enterprises account
The 109104225 income provided and the 5668786 cash balance on
hand at the beginning of the period made a total of 114773011 available
with which to meet educational and general costs in the year
94703879 of the available funds was expended for educational and gen
eral operating expenses 11348931 was paid for additions and improve
ments and 8720201 remained on hand June 30 1964 the end of the fiscal
year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from operation of the auxiliary enterprises in the year was
32828542 of which 18187815 was from dining halls 36415 from faculty
671
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
housing 10598189 from dormitory rents 1524143 from laundry
221270 from post office box rentals 592175 from book store and snack
bar and 1668535 from health services
From the 32828542 received 4378404 was transferred to the educa
tional and general fund for plant additions and improvements leaving net
income of 28450138
The 28450138 net income and the 5334935 cash balance on hand at
the beginning of the fiscal year made a total of 33785073 available
27981839 of the available funds was expended in the year for curent
operating expenses of the auxiliary enterprises leaving 5803234 cash
balance on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration and General
Student Welfare
Plant Operations
Library
Instruction
Columbus Center
Research
StoresWarehouse
1964
152 03611
24 838 99
98 965 46
47 82514
544 466 99
16 375 22
63 204 74
67386
1963
141 986 49
37 945 90
104 942 29
43 79713
491 174 25
19 542 21
63 282 01
745 32
94703879 90341560
Plant ImprovementOutlay 113 48931 72 349 57
1962
127 483 51
31 065 90
90 537 41
3513671
438 747 34
18 961 52
58 77818
1 265 04
801 975 61
46 322 39
106052810 97576517 84829800
AUXILIARY ENTERPRISES
Dining Hall 15024066
Dormitories
Book Store
Snack Bar
Post Office
Laundry
Health Services
50 240 66 131164 95 118 465 78
93132 08 76194 62 74157 69
4 494 51 4 205 52 3 912 70
8 29118 7 581 39 7 027 05
1 550 45 1 73313 1 645 23
9 824 26 9 117 93 6 759 47
12 285 25
27981839 22999754 21196792
1 340 346 49 1 205 762 71 1 060 265 92672
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
Personal Services 88740428 81291244 70518659
Travel Expense 1692013 1525889 624158
Supplies Materials 14335796 12708639 11632886
Communications 1434381 1325378 1193229
Heat Lights Water 5094756 4803558 4061942
Printing Publicity 959080 1029048 716157
Repairs Alterations 1471289 1514924 1063745
Rents 89465 313363 1975130
Insurance 1852960 1854999 1237217
Pensions 2338893 1934592 1679089
Scholarship Grants 371000 3838024
Equipment 2983405 3072593 1527127
Miscellaneous 1693252 1596087 1326990
1 226 85718 1 133 41314 1 013 943 53
Land Buildings Improvements 10021662 4240380 2400491
Equipment 1327269 2994577 2231748
1 340 346 49 1 205 762 71 1 060 265 92
Number of Employees on Payroll
June 30 155 149 139
Average Student Enrollment
Fall Quarter 1036 926 916
Winter Quarter 1076 935 893
Spring Quarter 1046 909 873
Average Regular Quarter 1053 923 894
Summer School 371 345 405
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense120765502 111500081 99546456
Outlay 11348931 7234957 4632239
1 321144 33 1 187 350 38 1 041 786 95
Summer School Cost Payments 19 202 16 18 412 33 18 478 97
1 340 346 49 1 205 762 71 1 060 265 92673
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
nnual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense 1 146 87 1 208 02 1 113 46
Outlay 107 78 7838 5181
1 254 65 1 286 40 1165 27
PUBLIC TRUST FUNDS
In the year ended June 30 1958 the Student Loan Fund was closed into
the Educational and General Fund of the College as follows
Cash Balance in Loan Fund 832879
Student Loans 1962438
Total2795317
This transfer of the Loan Fund to the Educational and General Fund was
authorized by the Board of Regents as shown in the following excerpts from
minutes of the meeting of the Board of Regents held June 111958
The Committee on Finance and Business Operations reported further
that in a letter dated May 6 1958 President William H Dennis Jr of the
Albany State College requested authority to use funds derived from the sale
of sand and the sale of a part of the Sand Hill property for the development
of the Physical Education Field
The Committee reported further that the Board of Regents at its meeting
on February 12 1958 received a report from Attorney General Eugene Cook
that the Sand Hill property was not a trust fund and that the funds from the
sale of the sand and land could not be used as a loan fund for students at the
Albany State College
Therefore upon motion properly made variously seconded and unani
mously adopted it was
RESOLVED That the Board of Regents of the University System of
Georgia shall and it does hereby authorize the funds derived from the sale of
a part of the Sand Hill property to be used for the development of the Phy
sical Education Field at the Albany State College674
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
In the period under review no principal amount due and no interest was
collected on these loans and there remained a balance of 1440638 on loans
made from proceeds of sand sales to be credited to Educational and General
Account as collected
In the year ended June 30 1964 2447900 was received from the U S
Government and 356066 from Alumni Interest on Loans and other sources
for Student Loan Fund and 151616 was collected on loans making total
receipts of 2955582 This amount added to the balance on hand at the
beginning of the period of 484413 made 3439995 to account for
3067534 was loaned to students in the period leaving a balance of 372461
in the Public Trust Fund Account at June 30 1964
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the
fiscal year on June 30 1964 amounted to 2400167 Several of these accounts
show a debit balance indicating Funds have been disbursed to various or
ganizations which did not have sufficient funds to cover the disbursement
Immediate action should be taken to correct these accounts
GENERAL
ON June 30 1964 there were accounts receivable due from students of
908097 for tuition and fees and 1087765 for room and board making a
total of 1995862 This is in addition to a balance of 706579 due from the
Athletic Association for scholarships granted students in prior years that
has not been settled as athletic fund receipts have not been sufficient to date
to pay these scholarships As has been pointed out in previous reports the
officials granting credit to students or Athletic Association beyond the ability
of the student or organization to pay should be held personally responsible
for the collection of these accounts
In the Cash Balance at June 30 1964 was a total of 143706 in checks
given by students that had been returned by the bank unpaid A number of
these checks were on hand at the time of the last audit June 30 1963 and
were also on hand at the time this examination was made In the period
under review bad checks outstanding were reduced from 186381 to
143706675
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
In addition to the 143706 in bad checks the following shortage from
previous periods was shown by the records
Agency Funds
Deposit for 1261 Rec No 1218
10000
All employees of the University System are covered in a blanket surety
bond for 10000000 which is handled through the Central Office of the Re
gents of the University System and bond data can be found in report covering
examination of the Regents Central Office
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the examiners during this examinationG77
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY678
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 93669044 102503016
Transfers from Public Trust Funds 353168 170000
Revenues Retained
Grants U S Government 8350725 8350725
Grants Counties and Cities 71 562 31 73 610 37
Earnings Educational Services 72782782 64834682
interest Earned 88750 607500
Total Income Receipts1 831 90700 1 838 269 60
NONINCOME
Public Trust Funds
Gifts Contributions 4235105 3264890
Income on Investments 3 331 92 3 454 82
Transfers to Budget Funds 3 531 68 170000
Investments 277953 354000
Private Trust Funds 18181943 15728548
CASH BALANCES JULY 1st
Budget Funds 56251481 27554682
Public Trust Funds 2442880 1553038
Private Trust Funds 7465705 6637048
Totals 2 720 25791 2 390 94648679
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
PAYMENTS 1964
EXPENSE
Personal Services109434126
Travel 1475486
Supplies Materials 26876291
Communication 10 409 92
Heat Light Power Water 7153557
Publications Printing 670819
Repairs 1098485
Rents 1235595
Insurance 2884809
Pensions Benefits 2891411
Equipment 3803732
Miscellaneous 15 45181
Total Expense Payments1 601104 84
OUTLAY
Lands Improvements
Personal Services 7187814
Supplies Materials 1307146
Rents 121910
Printing Publicity 17514
Contracts 00
Miscellaneous 00
Equipment 4349350
NONCOST
Public Trust Funds
Investments 4959693
Private Trust Funds 17189556
CASH BALANCES JUNE 30th
Budget Funds 66347963
Public Trust Funds 1976269
Private Trust Funds 8458092
Totals272025791
1963
1 037 445 93
14913 34
240 521 86
8 473 42
70 899 03
3 377 42
7 528 04
9 348 01
30 43519
24 937 61
39123 36
10 861 24
1 497 864 45
11 363 81
20 214 69
11600
1 189 76
2770
20 525 20
29 045 30
148 998 91
562 514 81
24 428 80
74 657 05
2 390 946 48680
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1964
Educational
and Auxiliary
ASSETS Totals General Enterprises
CASH ASSETS
Educational and General 11833952 11833952
Plant Funds 32609625 32609625
Auxiliary Enterprises 21904386 21904386
Public Trust Funds 1976269 1976269
Private Trust and Agency Funds 84 580 92 84 580 92
76782324 54877938 21904386
ACCOUNTS RECEIVABLE
Student and Faculty Accounts 4 48201 1 521 56 2 960 45
University of Georgia 615743 615743
Vocational Rehabilitation 199660 150000 49660
Vocational Education 14904 14904
1278508 932803 345705
INVENTORIES
Campus Stores 1647368 1647368
PUBLIC TRUST FUNDS
Investments 20181495 20181495
99889695 75992236 23897459681
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS Totals
Educational
and
General
LIABILITIES
Accounts Payable
Rental of Duplexes
34 794 51 26 835 22
2 432 38
3722689 2683522
RESERVES
For Plant Improvements 349 61576
For Public Trust Funds 221 577 64
For Private Trust and Agency Funds 84 580 92
For Unearned Income 41 873 73
For Working Capital 3500000
For Stores Inventories 16 473 68
326 096 25
221 577 64
84 580 92
29 587 53
35 000 00
Auxiliary
Enterprises
7 959 29
2 432 38
10 391 67
23 519 51
12 286 20
16 473 68
74912173 69684234 5227939
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
36 244 80
176 303 53
36 244 80
176 303 53
21254833 3624480 17630353
99889695 75992236 23897459682
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Fort Valley State College ended the fiscal year on June 30 1964 with I
a surplus of 3624480 in its Educational and General Fund after providing I
the necessary reserve of 2683522 to cover Accounts Payable and Purchase I
Orders outstanding and reserving 32609625 for Plant Improvements I
22157764 for Public Trust Funds 8458092 for Private Trust and Agency
Funds 2958753 for unearned income and 3500000 for working capital I
AUXILIARY ENTERPRISES
There was a surplus of 17630353 in the Auxiliary Enterprises Fund at I
the College on June 30 1964 after making provision for liquidation of I
1039167 in Accounts Payable and reserving 2351951 for Plant Improve I
ments 1228620 for unearned income and 1647368 for stores inventories I
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the College by the State Board of Regents in the year I
ended June 30 1964 were 86400000 for Operations and 5625000 for I
Plant Funds making total allotments of 92025000
In addition to the allotments by the State Board of Regents 11 75199 I
was received from the State Board of Education 7156231 from the Peach I
County Board of Education 8350725 from U S Government Morrill I
Nelson Grants 26600200 from Tuition Fees and Other Income as shown on I
Page 7 of unit report 712083 from the University of Georgia for Research I
27800 from the University System Building Authority and 3722534 was I
transferred from other accounts making total income receipts for the Educa I
tional and General Fund in the amount of 139769772 for the fiscal year I
The 139769772 total income receipts and the 39059971 Cash Balance I
at the beginning of the fiscal period on July 1 1963 made 178829743 I
Funds available with which to meet Educational and General costs for the I
fiscal year June 30 1964
121402432 of the Available Funds was expended for Educational and I
General operating expenses in the year ended June 30 1964 12983734 was I
paid for Buildings and Permanent Improvements and 44443577 remained I
on hand June 30 1964683
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
OPERATING COSTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Receipts from Auxiliary Enterprises in the fiscal year were 47033532
of which 12246952 was from Dormitory Rents 20916389 from Dining
Hall 2444113 from Laundry 707387 from Property Rentals 8679141
from Book Store and other sales and 2039550 from Health Service fees
From the 47033532 received 3369366 was transferred to the Educa
tional and General Account and 243238 to the State Board of Regents
leaving net income receipts in the amount of 43420928
The 43420928 Net Receipts in addition to the Cash Balance of
17191510 at the beginning of the fiscal year made a total of 60612438
available with which to meet operating expenses of the Auxiliary Enterprises
Fund in the year ended June 30 1964
38708052 was expended from Auxiliary Enterprises funds during the
fiscal year leaving a cash balance of 21904386 on June 30 1964 the end
of the period under review
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration and General 18739581
Student Welfare 2445039
Plant Maintenance 205 308 50
Plant Improvements 129 837 34
Library 10588479
Instructions 66708291
Farm Instruction 1183277
Research 658594
Related Services 548321
1963
159 149 89
33166 38
183 446 04
52 247 40
93 497 60
654 123 87
14 721 77
11 818 90
6225 65
1962
146 758 98
27090 34
168 494 88
62 905 37
80 80111
603 428 33
13 065 01
6 422 89
6 484 44
1 343 861 66 1 208 397 50 1115 451 35684
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963 1962
AUXILIARY ENTERPRISES
Dormitories 8494918 7884099 6209448
Dining Hall 18447610 16846914 16355755
Faculty Housing 308106 275011 182783
Laundry 1740897 1774769 1752242
Campus Store 8458914 7509618 6108789
Infirmary 1257607
38708052 34290411 30609017
1 730 942 18 1 551 301 61 1 421 541 52
BY OBJECT
EXPENSE
Personal Services109434126 103744593 94151474
Travel Expense 1475486 1491334 1385042
Supplies and Materials 268 762 91 240 521 86 208 840 28
Communications 1040992 847342 904799
Heat Lights Water 7153557 7089903 6423472
Printing Publicity 670819 337742 765928
Repairs Alterations 1089485 752804 1088223
Rents 1235595 934801 467190
Insurance Bonding 2884809 3043519 2860120
Pensions 2891411 2493761 2420228
Grants 205000
Equipment 3803732 3912336 3389543
Miscellaneous 1340181 1086124 1104592
Total Expense Payments1 60110484 1497 864 45 1 357 446 39
OUTLAY
Land Buildings
Improvements 8634384 3291196 1645612
Equipment 4349350 2052520 4763901
1 730 942 18 1 551 301 61 1 421 541 52
Number of Employees on Payroll June 30 Regular Labor 131 131 132 84 85 70
215
216
202JH
Vi

685
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Average Enrollment
Fall Quarter 1246 1035 1029
Winter Quarter 1161 1000 926
Spring Quarter 1156 977 896
Average General Term 1188 1004 950
Summer School Average 615 569 472
Cost Payments Regular Term
Fall Winter Spring Quarters
Expense1 545812 84 1 448 292 25 1 306 45118
Outlay 12983734 5343716 6409513
Regular Term167565018 150172941 137054631
Summer School 5529200 4957220 5099521
173094218 155130161 142154152
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense 130120 144252 137522
Outlay 10929 5322 6746
141049 149574 144268
PUBLIC TRUST FUNDS
Public Trust Funds at the College on June 30 1964 amounted to
22157764 and consisted of the following assets
Cash on Hand and in Banks 1976269
Investments
Stocks 1202646
U S Bonds 4010000
University System Building Authority Bonds 1189423
Student Loans 13779426
22157764686
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
Under authority by the State Board of Regents as explained in previous
reports of examinations for the years ended June 30 1949 and June 30 1957
payments were made from Public Trust Funds as follows
Scholarship Allowances to StudentsPage 8329168
Pension PaymentsTimothy R Roberts 24000
353168
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Bond is handled through the Central Office of the
Regents of the University System and bond date will be found in report
covering audit of the Regents Central Office
Recommendations were made by the examiners that analysis of cash I
balances be made in detail at the end of each month with a complete list of
outstanding check numbers and amounts to be accurately reconciled with
each fund balance
Recommendations were also made that complete ledger card records be
kept for U S Income Tax State Income Tax Teachers Retirement Social
Security Group Insurance and all other payroll withholdings and payments
A detail of bad checks outstanding is shown on Page 26 of the unit report
In the period under review bad checks outstanding were reduced from
114268 to 112618
In the fiscal year ended June 30 1964 Federal taxes were paid on airplane
tickets to the following individuals on approved expense vouchers
No 3034 Clarence R White462
No 4850 Missouri S Hilson 404
No 5067 H E Bryant 307
1173
The State is not liable for this Federal tax and the 1173 should be re
funded and deposited to the Fort Valley State College Operating Account
All receipts disclosed by examination have been accounted for except
receipt numbers 8959 9039 9079 9565 13394 13395 11057 and 12223 all
of which were reported lost by students during registration 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 College for the
cooperation and assistance given the State Auditors Office during this exam
ination and throughout the year687
UNIVERSITY SYSTEM
SAVANNAH STATE COLLEGE
SAVANNAH688
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 898 58000
Revenues Retained
Donations 4220246
Interest Earned 175000
Earnings Educational Services 48010197
Total Income Receipts142263443
NONINCOME
Public Trust Funds
Gifts Contributions 4455021
Income on Investments 17158
Investments 79606
Private Trust Funds 16026522
CASH BALANCES JULY 1st
Budget Funds 131134 84
Private Trust Funds 3701549
Public Trust Funds 275253
Totals179932036
1963
85945000
719500
1 813 20
476 034 73
1 344 49293
37 410 30
6400
1 66827
157 284 42
109 647 62
23 667 43
9158 64
1 683 393 61gB
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
689
PAYMENTS 1964
EXPENSE
Personal Services 92259836
Travel 2689666
Supplies Materials 17230256
Communication 1333333
Heat Light Power Water 4574087
Publications Printing 1191842
Repairs 1735517
Rents 829512
Insurance 1292727
Pensions Benefits 2206210
Equipment 4471837
Miscellaneous 4130947
Total Expense Payments1 33945770
OUTLAYS
Lands Improvements
Personal Services 20676
Supplies Materials
Printing Publicity
Repairs 260760
Rents 1268663
Contracts 3469009
Equipment 4453826
NONCOST
Public Trust Funds
Investments 3947467
Private Trust Funds 16104905
CASH BALANCES JUNE 30th
Budget Funds 11958223
Public Trust Fund 879571
Private Trust Funds 3623166
Totals179932036
1963
84685012
14996 42
189 048 26
11751 93
35 421 80
15 211 75
12 235 02
16 335 33
19 25716
19 871 86
46116 84
25143 41
1 252 239 90
513753
8 67927
2190
12300
16 038 35
4076576
45 548 68
143 936 36
13113484
275253
3701549
1 683 39361690
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash on Hand and in Bank
Educational and General
Regular Operations 63 99918
Plant Improvements 4419203
Restricted Funds 227700 11046821
Auxiliary Enterprises 911402
Public Trust Funds 879571
Private Trust and Agency Funds 38837 51
INVESTMENTSPUBLIC TRUST FUNDS
Student Notes
ACCOUNTS RECEIVABLE
Educational and General 3158252
Auxiliary Enterprises 1766087
INVENTORIES
Educational and GeneralWarehouse 487596
Auxiliary EnterprisesStores 27068 46
167 215 45
158 535 87
49 243 39
31 944 42
406 93913
LIABILITIES RESERVES SURPLUSDEFICIT
CURRENT LIABILITIES
Accounts payable
Educational and General 1041264
Auxiliary Enterprises 1013649 2054913
RESERVES
For Unearned Income 28 945
For Working Capital 3500000
For Plant Improvements 4419203
For Restricted Funds 227700
For Public Trust Funds 167 33L 58
For Private Trust and Agency Funds 38 837 51
For Inventories 31 944 42
SURPLUS FOR OPERATIONS
Educational and General 2126861
Auxiliary Enterprises 1663840
348 482 99
37 907 01
406 93913691
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
At the close of the fiscal year on June 30 1964 the Savannah State Col
lege Colored at Savannah had a surplus of 2126861 in educational and
general funds after providing the necessary reserve of 1041264 to cover
outstanding accounts payable and reserving 2890045 for unearned income
4419203 for plant improvements 3500000 for working capital 487596
for inventories and 227700 for restricted funds
AUXILIARY ENTERPRISES
There was a surplus of 1663840 in the accounts of the Auxiliary Enter
prises at the end of the year on June 30 1964 after reserving 1013649 for
liquidation of outstanding accounts payable and 2706846 for stores
inventories
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Total income with which to meet the years educational and general oper
ating expenses and plant improvements was provided by 89600000 allot
ment by the Regents 697246 Restricted Fund Grants 3523000 Gifts
and Donations 23945887 student fees 2679568 transfer from Auxiliary
Funds and 316887 from other sources making total receipts of
120762588
The 120762588 receipts and the beginning balance of 11794287 in
the account at the beginning of the year made 132556875 net funds
available with which to meet educational and general operating expenses
111567574 of the available funds was expended in the year for Educa
tional and General Operating expenses 469546 was paid from Restricted
Funds 9472934 was paid for buildings and improvements and 11046821
remained on hand June 30 1964 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of the Auxiliary Enterprises in the year was
24180423 of which 13401907 was from dining halls 6730493 from dor
mitories 1166858 from laundry 1057529 from College Inn operations
16720 from Health fees and 6916 from other sources692
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
The 24180423 income receipts were reduced 2679568 by transfers
to Plant Fund leaving a net of 21500855 available for operation of the
Auxiliary Enterprises
The 21500855 net receipts and the beginning balance of 1319197 in
the account at the beginning of the fiscal year made 22820052 available
with which to meet operating costs of the Auxiliary Enterprises in the year
21908650 was expended for cost of operating the Auxiliary Enterprises
in the year which left a balance in the account of 911402 at the end of the
year on June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
EDUCATIONAL AND GENERAL
Administrative and General 16557353 14995406 14171171
Student Welfare 3197911 3339298 3330808
PlantOperations 18605746 16758798 17319946
PlantImprovements 9472934 7076581 3325524
Library 7343547 7112005 6704489
Instruction 61754702 59106251 55767989
Extension 1553329 1296186 1355193
Research 2554986 697898 183485
Restricted Projects 469546 00 00
Total Educational and General 1 215100 54 1103 824 23 1021 58605
AUXILIARY ENTERPRISES
Dormitories 4043029
Health Service 1125813
Dining Hall 13791388
Faculty Cottages 33737
College Center 1809475
Laundry 1105208
Total Auxiliary Enterprises 219086 50
Total Cost Payments143418704
5267184 3398067
00 00
140 164 59 128 616 42
556 61 366 09
14 810 59 12 804 67
10 977 85 9 437 55
21918148 18520540
1 323 005 71 1 206 791 45693
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
EXPENSE
Personal Services 92259836 84685012 80140109
Travel Expense 2689666 1499642 1625290
Supplies Materials 17230256 18904826 17380568
Communication 1333333 1175193 1061678
Heat Light Power Water 4574087 3542180 5005532
Printing Publicity 1191842 1521175 784415
Repairs 1735517 1223502 850751
Rent 829512 1633533 912981
Insurance Bonding 1292727 1925716 1971663
PensionsRetirement Systems 2206210 19 871 86 1729746
Equipment 4471837 4611684 5589669
Miscellaneous 4130947 2514341 301219
Total Expense Payments1 339 45770 1 252 239 90 1173 536 21
OUTLAY
Land Bldgs Improvements and
Equipment 9472934 7076581 3325524
1 434 187 04 1 323 005 71 1 206 791 45
Number of Employees on Payroll
June 30 161 147 150
Average Enrollment
Regular Term 1130 1114 1038
Summer School 454 427 506
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense128690470 118800930 111987823
Outlay 9472934 7076581 3325524
138163404 125877511 115313347
Cost PaymentsSummer School 5255300 6423060 5365798
Total Cost Payments1 43418704 1 32300571 1 20679145
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense 113885 106644 107888
Outlay 8383 6352 3204

1 222 68 1129 96 1 110 92694
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
PUBLIC TRUST FUNDS
Public Trust Funds held by the College at the close of the year on June 30
1964 were 879571 cash in bank and 15853587 student loans receivable
Analysis of receipts and payments of Public Trust funds will be found on
Page 9 of the unit report
It was reported that in the past the Student Loan Association Fund has
not been administered by the office of the Comptroller A responsible staff
member should be designated to give official approval of loans from this
fund but receipts and payments relative to this particular account as with
other such Public Trust Funds should be handled by the office of the Comp
troller with complete accurate and uptodate records being maintained at
all times Student loan cards should be promptly and correctly posted so that
these cards reflect at all times the total amount of notes receivable
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1964
were 3883751 These accounts are detailed on Pages 7 and 8 of the within
report
The following is quoted from the audit report for the period ended June
30 1962
It is noted that the Student Activities Account and some other Student
Organization accounts carried a debit balance at June 30 1962 Immediate
steps should be taken to correct this situation and to prevent its occurrence
In the period under review general improvement was noted particularly
in the Student Activities Account however at June 30 1964 the following
accounts carried debit balances as indicated
Campus Traffic Control
Campus Chest
Class of 1960 Summer
Class of 1963
Home Coming Committee
Mens Glee Club
Western Union
Y M C A Fund
Student Insurance
Year Book
1155
35566
800
6000
20971
39508
3341
4275
70947
260632
695
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE SAVANNAH
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Bond is handled through the Central Office of the
Regents of the University System and bond date can be found in report
covering audit of the Regents Central Office
At the time of this audit it was noted that all ledger card postings had not
been completed The Comptroller should take immediate action to determine
the cause for this and take prompt corrective measures
Under Auxiliary Enterprises in the period under review it was noted
that the Bookstore had a loss of 171088 This denotes a laxity in the
bookstore operations Special study should be given to the bookstore opera
tion to insure maximum operating efficiency
Appreciation is expressed to the officers and staff of the College for their
cooperation with the office of the State Auditor and the examining represen
tatives from this office697
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS698
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 45106132
Revenues Retained
Grants from U S Government 5700
Donations 00
Interest Earned 308749
Earnings Educational Services 31146365
Total Income Receipts 76566946
NONINCOME
Public Trust Funds
Gifts for Principal 1129556
Income on Investments 157717
Investments 2430 68
Private Trust Funds 8236538
CASH BALANCES JULY 1st
Budget Funds 15740535
Public Trust Funds 399257
Private Trust Funds 492061
Totals102965678
1963
265 60000
7500
1 500 00
2 433 96
284 906 37
554 515 33
6 553 00
1 41211
3 520 45
69 287 23
139 523 79
2 534 81
5 359 28
782 706 00UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
699
PAYMENTS 1964
EXPENSE
Personal Services 37740632
Travel 362248
Supplies Materials 6466933
Communication 4s 484 06
Heat Light Power Water 2731304
Publications Printing 366974
Repairs 8 957 29
Rents 2527082
Insurance 1086243
Pensions Benefits 1117162
Equipment s 39803
Miscellaneous 4i 169 57
Total Expense Payments 54999473
OUTLAY
Lands Improvements
Personal Services 636380
Supplies Materials 263594
Miscellaneous 3 45
Repairs 100123
Contracts ii 97310
Equipment g 054 65
Total Outlay Payments 2003217
Total Cost Payments 57002690
NONCOST
Public Trust Funds
Investments jt 69500
Private Trust Funds 7481981
CASH BALANCES JUNE 30th
Budget Funds 35304791
Public Trust Funds 11 600 98
Private Trust Funds 1246618
Totals102965678
1963
360 071 31
2 83812
66 514 62
4 076 37
23 619 36
762 37
5 838 31
13 703 02
7 77733
10445 71
20 982 97
4 973 70
521 60319
546 18
1 544 99
12 939 41
15 030 58
536 633 77
10 027 80
69 725 90
157 405 35
3 992 57
4 920 61
782 706 00700
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Educational and General 29495572
Auxiliary Enterprises 5809219
Public Trust Funds 1160098
Private Trust or Agency Funds 1246618
Accounts Receivable
Educational and General 41500
Auxiliary Enterprises 57606
InvestmentsPublic Trust Funds
U S Bonds 2800000
Student Notes 6876114
InventoriesAuxiliary Enterprises
Dining Hall 634150
Campus Store 1646218
37711507
99106
96 76114
22 803 68
497 670 95
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Educational and General 104512
Auxiliary Enterprises 964509 1069021
RESERVES
For Plant Improvements Plant Funds 23633981
For Unearned Income
Educational and General 2173100
Auxiliary Enterprises H 64300
For Working Capital
Educational and General 1500000
For Public Trust Funds 10836212
For Private Trust and Agency Funds 1246618
For Inventories 2280368 42834579
SURPLUS
For Operations
Educational and General 2125479
Auxiliary Enterprises 3738016 5863495
497 670 95701
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Southwestern College at Americus ended the fiscal year on
June 30 1964 with a surplus of 2125479 in its educational and general
fund after providing the necessary reserve of 104512 for accounts payable
and purchase orders outstanding and reserving 2173100 for unearned
income 23633981 for plant additions and improvements and 1500000 for
working capital
AUXILIARY ENTERPRISES
Surplus available for operation of the dining hall dormitories and other
Auxiliary Enterprises at the College on June 30 1964 was 3738016 after
providing reserve 964509 for liquidation of accounts payable and purchase
orders outstanding and reserving 1164300 for unearned income and
180368 for inventories
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Regents in the year ended June 30 1964
was 44521966
In addition to the funds provided through allotment 584166 was
received from the State Department of Public Health 9917813 from tui
tion fees and rents 687671 from hospitals for nurses program 209374
from interest earned 5700 from U S Government for veterans program
47788 from transcripts and car fines and 1196885 was transferred from
the Auxiliary Enterprises account making total reeipts for the year
57171363 for educational and general purposes
The 57171363 income and the 12281576 cash balance on hand at
the beginning of the period made total funds available 69452939 with which
to meet educational and general operating expenses
37954150 of the available funds was expended for the current expenses
of educational and general activities at the College 2003217 was paid for
plant additions and improvements and 29495572 remained on hand June
30 1964 the end of the fiscal year702
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Auxiliary Enterprises income from earnings in the year was 20592468
from which 1196885 was transferred to the educational and general fund
account for plant improvements leaving net income of 19395583
The 19395583 income and the 3458959 cash balance at the beginning
of the year made a total of 22854542 funds available for operation of the
auxiliary enterprises at the College in the year ended June 30 1964
17045323 of the available funds was expended for cost of operating the
Auxiliary Enterprises in the year and 5809219 remained on hand June 30
1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration 77 241 65
PlantMaintenance 4640827
PlantImprovements 2003217
Library 1679194
Instruction and Research 23159433
Student Welfare 750531
Total Educational and Generals 399 573 67
1963
85 906 62
45 611 47
15 030 58
13 534 19
211 981 96
11 187 46
1962
70 565 13
39 331 96
18 080 72
11 277 70
158 556 38
2 045 54
38325228 29985743
AUXILIARY ENTERPRISES
Dining Hall 8303719
Dormitories 7437029
Campus Store 943125
Farm 83372
Student Health 84812
ApartmentsDwellings 1932 66
Total Auxiliary Enterprises 170453 23
Total Cost Payments 57002690
84 950 12 83 937 22
57 562 21 45 594 08
9 275 44 7 510 90
21 25 175 00
1 572 47
2148 i
15338149 13936608
53663377 43922351703
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
EXPENSE
Personal Services 37740632 36007131 278 504 07
Travel Expense 362248 283812 3 154 35
Supplies Materials 64 669 33 66 514 62 66 959 05
Communication 448406 407637 3451 25
Heat Light Water 2731304 2361936 19909 61
Printing Publicity 366974 76237 2 803 66
Repairs and Alterations 895729 583831 6 056 99
Rents 2527082 1370302 90529
Insurance 1086243 777733 8522 14
PensionsSocial Security 1117162 1044571 724423
Equipment 839803 2098297 2203906
Miscellaneous 416957 497370 159309
Total Expense Payments 54999473 52160319 42114279
OUTLAY
Buildings Improvements 1197752 209117 502077
Equipment 805465 1293941 1305995
Total Outlay Payments 2003217 1503058 1808072
Total Cost Payments 57002690 53663377 43922351
Number of Employees on Payroll
June 30 82 70 63
Average Enrollment
Fall Quarter 593 610 645
Winter Quarter 543 573 572
Spring Quarter 541 490 464
Average Enrollment 559 558 560
Summer School 209 216 189
Cost PaymentsRegular Term
Fall Winter and Spring Quarters
Expense 54423973 51272319 41450779
Outlay 2003217 1503058 1808072
56427190 52775377 43258851
Summer School 575500 888000 663500
57002690 53663377 43922351704
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30
BY OBJECT Contd nnual Student Per Capita Cost Regular Term Tall Winter Spring Quarters Expense 1964 97359 3584 1963 918 86 2693 1962 74019 3229
100943 945 79 77248
PUBLIC TRUST FUNDS
On June 30 1964 the College held 10836212 for Student Loan Funds
consisting of 2800000 invested in bonds 6876114 in student notes and
1160098 cash in bank
PRIVATE TRUST FUNDS
Private Trust Funds on deposit in bank at the close of the year on June
30 1964 amounted to 1246618
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this ex
amination and throughout the year705
UNIVERSITY SYSTEM
AUGUSTA COLLEGE
AUGUSTA706
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 44000000 185537660
Revenues Retained
Donations 2699379 300300
Interest Earned 523107 398172
Earnings from Services 21426099 21455909
Total Income Receipts 68648585 207692041
NONINCOME
Private Trust Funds 5357544 4218320
CASH BALANCES JULY 1st
Budget Funds 33333583 11550931
Private Trust Funds 1988448 2905146
Totalg 109328160 226366438UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
707
PAYMENTS 1964
EXPENSE
Personal Services 489i 192 83
Travel 8 182 g2
Supplies Materials 21 772 00
Communication 6539 63
Heat Light Water Power 21284 04
Printing Publications l092 35
Repairs 2 led 03
RentsUniv Syst Bldg Auth 00
Rents Other 1 235 07
Insurance 682168
Pensions Benefits 12598 44
Equipment 3s77g19
MiscellaneousY 26i563so
Total Expense Payments 63622198
OUTLAY
Lands Improvements
Personal Services 5 7g2 26
Supplies Materials 2642 80
Printing Publicity 00
Insurance 20 00
Rents
Miscellaneous 00
Contracts 17324600
Equipment 4523248
NONCOST
Private Trust Funds 4937559
CASH BALANCES JUNE 30th
Budget Funds 156 666 lfl
Private Trust Funds 24 084 33
Totals109328160
1963
445171 87
6 304 40
16 867 00
4 41517
19 616 56
3 698 84
356 46
1 250 000 00
7000
9 483 64
10 710 02
42 191 56
13 032 21
1 821 917 73
6 798 36
1 872 29
850
276 00
4936
28 171 65
51 350 18
333 335 83
19 884 48
2 263 664 38708
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Educational and General 11763720
Restricted Funds 651581
Auxiliary Enterprises 32 51315
Private Trust and Agency Funds 24 084 33
Accounts Receivable
Educational and General 6266
Auxiliary Enterprises 1 331 51
Inventory
Auxiliary EnterprisesBookstore
LIABILITIES RESERVES SURPLUS
180 750 49
1 39417
7 868 56
190 013 22
CURRENT LIABILITIES
Accounts Payable
Educational and General
Auxiliary Enterprises
RESERVES
Unearned Income
Educational and General 1852770
Auxiliary Enterprises 18000
InventoryBookstore
Restricted Funds
For ReplacementsAuxiliary
Enterprises
Plant Funds
Private Trust and Agency Funds
Reserve for Working Capital
SURPLUSFOR OPERATIONS
Educational and General
Auxiliary Enterprises
317188
2 30057
5 472 45
18 707 70
7 868 56
6 515 81
6 338 85
39 663 75
24 084 33
20 000 00
36 336 53
25 025 24
123179 00
61 361 77
190 013 22709
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Augusta College Augusta ended the fiscal year period on June 30
1964 with a surplus of 3633653 in educational and general funds after
providing the necessary reserve of 317188 to cover outstanding accounts
payable and reserving 1852770 for unearned income 3966375 for plant
improvements 651581 for Restricted Funds and 2000000 for Working
Capital
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enter
prises at the College on June 30 1964 was 2502524 after making provision
for liquidation of 230057 accounts payable and reserving 18000 for
unearned income 786856 for inventory of bookstore and 633885 for
replacements
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet educational and general operating expenses in
the year period ended June 30 1964 was 65912276 of which 440 000 00
was provided by allotment made to the College by the Board of Regents
18689790 from tuition and fees 523107 income from investments
599143 in gifts for Library and 2100236 Restricted Gifts
The 65912276 income and the 30979624 cash balance on hand at the
beginning of the year on July 1 1963 made a total of 96891900 funds
available for educational and general purposes
61783245 of the available funds was expended for educational and
general operating expenses 22693354 was paid for improvements and equip
ment and 12415301 remained on hand June 30 1964 the end of the period
covered by the unit report710
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net sales of the College Center Book Store and Snack Bar in the period
under review were 2300887 rentals received were 386338 parking
receipts were 47500 and 1584 was received from interest on savings
making total income receipts of 2736309
The 2736309 receipts and the beginning balance of 2353959 in the
account at the beginning of the fiscal year made 5090268 available with
which to meet operating costs of the Auxiliary Enterprises in the year
1838953 was expended for cost of operating the Auxiliary Enterprises
in the year which left a balance in the account of 3251315 at the end of
the year on June 30 1964
COMPARISON OF OPERATING COSTS
A comparative statement of operations for the past three years will be
found below together with average enrollment and student per capita cost
for the three fiscal years
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963
EDUCATIONAL AND GENERAL
Administration 6726702 6036550
General 3325557 2827676
Student Welfare 3103204 3149954
PlantOperations 9492651 9144844
PlantImprovements 22693354 128717616
Library 6630607 6044701
Instruction 30149846 27305390
Extension and Public Service 2 852 57 00
Total Educational and General 82407178 1 832 267 31
RESTRICTED FUNDS 2069421 918319
AUXILIARY ENTERPRISES 18 389 53 17 643 39
Total Cost Payments 86315552 185909389
1962
57 090 73
24 952 57
18 784 04
86 372 35
21 051 32
44 065 37
266 87305
00
51918943
00
13 892 70
533 08213
711
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
YEAR ENDED JUNE 30
I
BY OBJECT 1964 1963
EXPENSE
Personal Services 48919283 44517187
Travel Expense 818292 630440
Supplies Materials 2177200 1686700
Communications 653963 441517
Heat Light Power Water 2128404 1961656
Printing Publicity 109235 369884
Repairs 216003 35646
Rents 123507 7000
Insurance 682168 948364
Pensions Benefits 1259844 1071002
Equipment 3877919 4219156
Miscellaneous 2656380 1303221
Total Expense Payments 63622198 57191773
OUTLAY
Land Buildings Improvements 18170106 125900451
Equipment 4523248 2817165
Total Cost Payments 86315552 185909389
Number of Employees on Payroll
June30 86 81
Average Student Enrollment
Fall Quarter 1204 843
Winter Quarter 1065 782
Spring Quarter 940 736
Average Regular Term 1070 787
Cost Payments Regular Term
Fall Winter Spring Quarters
Expense 60063403 54196811
Outlay 22693354 128717616
Total Cost Payments
Regular Term 82756757 182914427
Cost Payments Summer School 35 587 95 29 949 62
Total Cost Payments 86315552 185909389
1962
39887562
4 93831
19 82300
3 72441
19167 81
1 894 50
2 657 67
458 00
10 426 93
9 302 38
35 39614
5 366 04
512 030 81
5 436 54
15 61478
533 08213
79
810
741
691
747
484 712 03
21 051 32
505 763 35
27 318 78
533 082 13712
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE AUGUSTA
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters 56134 21209 688 65 1 635 54 64888 2818
77343 2 32419 67706
PRIVATE TRUST AND AGENCY FUNDS
Statement of Receipts and Payments of Private Trust and Agency Funds
administered by the College are exhibited on Page 7 of the unit report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the period under review713
UNIVERSITY SYSTEM
BRUNSWICK COLLEGE
BRUNSWICKPAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Printing Publications
Rents
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments 3445926
OUTLAY
Lands Improvements
Personal Services 48 618 38
Contracts 51248200
Total Cost Payments 59555964
NONCOST
Private Trust Funds 15136
CASH BALANCES JUNE 30th
Budget Funds 36259532
Private Trust Funds 1694
958 32326
000
00
714
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE BRUNSWICK
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balance Adjustments 00
Appropriation Available 00
Revenue Retained for Operations
Donations 174000
Interest Earned 3576996
Earnings from Services 64500
Transfers Other Spending Units 5000000
Total Income Receipts 8815496
NONINCOME
Private Trust Funds 16830
CASH BALANCE JULY 1st
Budget Funds 87000000
95832326 000
000
00
00
00
00
000
00
00
18 66616 000
2 421 64 00
2 284 47 00
68095 00
932 00 00
31000 00
652 67 00
7 726 00 00
785 37 00

000
00
00
000
00
00
00
000715
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE BRUNSWICK
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Budget FundsIn Bank 82595 32
Private Trust and Agency Funds
AdvaloremTax 16 94 8261226
Investments
Budget FundsU S Treasury Bills 28000000
36261226
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accts Payable and Purchase Orders Outstanding
For Operation 10j61704
For Construction 41 399 97
RESERVES
Educational and General
For Unearned Income 645 00
For Restricted Scholarship Funds 1 740 00
Plant Funds 29455831
Private Trust and Agency Funds
For Advalorem Tax 16 g4
SURPLUS
For Operations
52017 01
296 960 25
13 63500
362 612 26
716
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE BRUNSWICK
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Brunswick
College Brunswick for the fiscal year ended June 30 1964 The Board of
Regents of the University System of Georgia authorized the establishment
of this junior college under the provisions of the Junior College Act of 1958
Georgia Laws 1958 Pages 4757 and excerpts from Minutes of the Board
with reference thereto are quoted in the unit report
Once the Board of Regents had approved the location of the college in
Brunswick the citizens of Glynn County demonstrated their desire for such
an institution by approving the million dollar bond issue requested by the
Glynn County Board of Education for the original buildings of the college
The vote on November 7 1961 approved the bond issue by an overwhelming
majority of 5 to 1 The City Commission of Brunswick and the Glynn County
Commissioners passed resolutions promising substantial help to the college
while many other groups and organizations joined enthusiastically in support
of the college
87000000 of the proceeds of this bond issue was allocated to the Board
of Regents to start the building program
On July 30 1963 the Board of Regents awarded the contract in the
amount of 75850000 for the construction of the first college buildings
The money remaining from the million dollar bond issue was used to pur
chase land and to equip the buildings More than half of the approximately
100 acre campus was given to the college by the Brunswick City Commis
sioners and the Glynn County Commissioners The initial buildings were
the Clara Wood Gould Memorial LibraryAdministration Building the
classroom building the student center building and the maintenance build
ing The physical education building was to be under construction before
the end of 1964
The first President and Dean were elected by the Board of Regents on
December 11 1963 Dean Pope A Duncan of Southeastern Baptist Theolo
gical Seminary assumed duties on January 1 1964 and President Earl F
Hargett of Freeport Community College in June 1964
Classes are to begin with the Fall Quarter of 1964717
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE BRUNSWICK
FINANCIAL CONDITION
The Brunswick College at Brunswick Georgia ended the fiscal year on
June 30 1964 with a surplus of 1363500 after providing the necessary
reserve of 5201701 for accounts payable 29455831 for plant additions
64500 for unearned income 174000 for restricted scholarship funds and
1694 for private trust and agency funds
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet expenses for the year ended June 30 1964
was 8815496 of which 5000000 was provided by allotment made to the
College by the State Board of Regents 64500 from student applications
for admission 174000 from contributions for scholarships and 3576996
from interest on invested funds
The 8815496 total income receipts and the cash balance of 87000000
on hand at the beginning of the fiscal period on July 1 1963 made 95815496
funds available with which to meet expenses for the fiscal year ended June
30 1964
3445926 of the available funds was expended for operating expenses
56110038 for plant construction and 36259532 remained on hand June
30 1964 the end of the fiscal year
GENERAL
The books and records of the College were maintained in the office of the
State Board of Regents until July 1 1964 at which time they were transferred
to the College in Brunswick All payments were made through the Regents
Office until that time
Books and records of the College were found in good condition All receipts
disclosed by examination have been accounted for and expenditures for the
period under review were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the officials and staff of the college for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year719
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN720
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 32600000
Transfers from Public Trust Funds 83333
Revenues Retained
Earnings Educational Services 46832897
Interest 516026
Total Income Receipts 80032256
NONINCOME
Private Trust Funds 7039541
Public Trust Funds
Gifts Contributions 2576936
Income on Investments 265 66
Investments 1 33303
CASH BALANCES JULY 1st
Budget Funds 24563042
Private Trust Funds 1125104
Public Trust Funds 520995
Totals116017743
1963
341 000 00
416 67
398 399 09
4 948 93
74476469
54103 97
21 548 35
125 24
1 000 50
146 82107
15 479 24
5 119 86
988 96292
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
721
PAYMENTS 1964 1963
EXPENSE
S1 36877648
suppUsMateHW 2
STSw Si
srte 2S 1S
Rents 48441 346719
Insurance 2248a 69
t 594486 1260111
EaulZLTdBenefltS H13066 8 390
Equipment
Miscellaneous 7 043 96
Total Expense Payments6697oi3 71452
OUTLAY
Lands Improvements
Personal Services Q ftRfl
r o ODD Id
tTIS H 595 66 1550300
74 00
Printing Publications 7200
Bents
Equipment
NONCOST
Investments 52Q 3g
CASH BALANCES JUNE 30th
SrrVui
taa tag
Totals116017743 98896293722
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ON HAND AND IN BANKS
Educational and General Fund 132 68717
Auxiliary Enterprises Fund 88 90419
Public Trust Funds 405768
Private Trust and Agency Funds 1530637 24095541
INVENTORIES
Educational and General Stores 1205948
Auxiliary Enterprises
Dining Hall 1144893
Student Center 1152800 2297693 3503641
INVESTMENTS
Public Trust FundsStudent Loans 83 003 98
358 995 80
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Educational and General 293800
Auxiliary Enterprises 1419200 1713000
RESERVES
For Inventories 35 036 41
For Unearned Income
Educational and General 26 364 50
Auxiliary Enterprises 3478040 6114490
For Working Capital
Educational and General 1500000
For Plant Improvements
Educational and General 8148162
For Public Trust Funds 87 06L 66
For Private Trust and Agency Funds 15 306 37 295 03096
SURPLUS
For Operations
Educational and General 690305
Auxiliary Enterprises 3993179 4683484
358 995 80723
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Middle Georgia College at Cochran ended the fiscal year on June 30
1964 with a surplus of 690305 in educational and general funds after
reserving 8148162 for plant improvements 293800 for accounts payable
2636450 for unearned income 1500000 for working capital and 1205948
for stores inventory
AUXILIARY ENTERPRISES
Surplus available for operation of the auxiliary enterprises at the College
at the close of the year on June 30 1964 was 3993179 after reserving
2297693 for Dining Hall and Student Center inventories 3478040 for
unearned income and 1419200 for accounts payable
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general operating
expenses amounted to 49955238 and was provided by 32600000 allotment
made to the College by the Regents together with earnings of 12382215
from sales and fees 313166 from interest on savings and 4659857 trans
fer from the Auxiliary Enterprises account
The 49955238 income and the 19411573 cash balance at the beginning
of the period made a total of 69366811 funds available with which to meet
educational and general costs in the year
563259 of the available funds was expended for educational and
general operating expenses 15534835 was paid for new construction and
equipment and 13268717 remained on hand June 30 1964 the end of the
fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income receipts from the Auxiliary Enterprises in the year ended June
30 1964 was 34736875 of which 11656674 was from dormitory rents
20095798 from dining hall 1810543 net from the book store and campus724
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
store sales 971000 from infirmary fees and 202860 from interest on
savings From the 34736875 received 4659857 was transferred to the
educational and general plant funds accounts leaving net income of
30077018 for Auxiliary Enterprises
This net income of 30077018 together with the cash balance of
5151469 at the beginning of the year made a total of 35228487 funds
available with which to meet operating costs of the Auxiliary Enterprises
26338068 of the available funds was expended for current operating
expenses of the Auxiliary Enterprises in the fiscal year leaving a cash balance
on hand June 30 1964 of 8890419
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration and General 68 557 57
Student Welfare 422765
Plant Maintenance 6438298
General Stores 359947
Plant Improvements 155 348 35
Library 2034431
Instruction 24452061
Total Educ and General 56098094
AUXILIARY ENTERPRISES
Dormitories 7623643
Dining Hall 16982547
Campus Store 1025240
Infirmary 706638
Total Auxiliary Enterprises 263 380 68
Total Cost Payments 82436162
1963
70 65202
8 730 39
54 051 96
51 331 29
18 410 88
210 641 85
1962
6312175
6 43214
46 446 80
45 980 30
12 570 86
171 335 58
41381839 34588743
71 210 59 69 353 18
151 276 63 137 402 56
9 649 73 9 511 59
23213695 21626733
64595534 56215476725
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
Personal Services 44578110 36377648 322 848 36
Travel Expense 3 64996 4 293 4
Supplies Materials 16413385 14346089 126 589 58
Communications 398L22 3 232 45
Heat Lights Water 1373668 1336900 10 3W40
Printing and Publicity 2 73065 3 164 58 3
Repairs and Alterations 484 41 346719 15784 09
Rents 2161929 2248669 14488 21
Insurance and Bonding 594486 1260111 12 412 69
PensionsSocial Security 1113066 839022 5 387 30
Equipment 4152932 5064440 3s754 37
Miscellaneous 7i04396 imBi 5 63e47
Contracts 10259566 1550300
Total Cost Payments 82436162 64595534 56215476
Number of Employees on Payroll
June 30 90 7g Q
Average Student Enrollment
Fall Quarter 755 645 62Q
Winter Quarter 730 625 5g0
Spring Quarter 655 55 53Q
Average Regular Term 713 615 57Q
Summer School Average 315 225
Cost PaymentsRegular Term 80683212 63515334 55374476
Cost PaymentsSummer School 1752950 1080200 841000
Total Cost Payments 82436162 64595534 56215476
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters 113160 103277 97143
PUBLIC TRUST FUNDS
On June 30 1964 the College held 8706166 in Public Trust Funds of
which 405768 was cash in bank and 8300398 invested in National Defense
Student Loans
726
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1964
were 1530637
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Bond is handled through the Central Office of the
Regents of the University System and bond date will be found in report
covering audit of the Regents Central Office
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year727
UNIVERSITY SYSTEM
COLUMBUS COLLEGE
COLUMBUS728
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 36681440
Transfers from Public Trust Funds 2118 53
Donations 533312
Interest Earned 288117
Earnings Educational Services 148 64473
Total Income Receipts 52579195
NONINCOME
Public Trust Funds
Investments 3 83682
Gifts Contributions 123722
Income on Investments 2 218 44
Transfers to Spending Units 211853
Private Trust Funds 3087641
CASH BALANCES JULY 1st
Budget Funds 8794412
Public Trust Funds 403709
Private Trust Funds 1495092
66877444
1963
251 524 40
1 576 36
5 632 45
3 714 33
132130 77
394 578 31
3 187 03
5 38815
1 576 36
41 075 48
173 232 92
26 374 29
8 765 74
651 025 56729
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
PAYMENTS 1964
EXPENSE
Personal Services 326 07g
VVf7 393584
Supplies Materials 1R 9QO iK
lb 99 45
Communication 3 823 g2
Heat Light Power Water 15 821 03
Printing Publications l46990
Repairs iwW
Rents 312804
Insurance
Pensions Benefits 8 802 1Q
Equipment VL9I9U
Miscellaneous 8 293 23
Total Expense Payments 40534526
OUTLAY
Lands Improvements
Personal Services 4 963 70
Communication i2 0n
Supplies Materials 10 41335
Miscellaneous nr
Rents 38aoo
Contracts u 741 65
Equipment u 26063
NONCOST
Public Trust Funds
Investments 256900
Private Trust Funds 31 763 26
CASH BALANCES JUNE 30th
Budget Funds 16661648
Public Trust Funds 6 642 04
Private Trust Funds 14064 07
1963
297 446 86
3 203 56
10 409 38
3 497 90
14 615 42
1 924 66
4 53010
2 797 00
333 59
8107 51
7 49819
5 611 67
35997584
2 455 34
7 36315
1694
31 27447
78 781 37
29 336 02
34 890 30
87 94412
4 037 09
14 950 92
66877444 65102556730
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Educational and General 5047056
Auxiliary Enterprises 1304921
Plant Fund 10309671
Public Trust Fund 6 64204
Private Trust and Agency Fund 1406407
Accounts Receivable
Educational and General 29
Auxiliary Enterprises 31191
Investments
Public Trust Fund
Real Estate Mortgages 3099194
Student NotesLoans 288923
Other Assets
Campus StoreInventory
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accts Payable and Purchase Orders Outstanding
Educational and General
RESERVES
Educational and General
Restricted FundsScholarships 5 447 99
Restricted FundsSchwob Library Fund 120 86
Unearned Income 1421164
Plant FundFor Improvements 103 096 71
Auxiliary Enterprises
Campus Store Inventory H 195 91
Public Trust Fund 4052321
Private Trust and Agency Fund 1406407
SURPLUS
For Operations
Educational and General 30 60907
Auxiliary Enterprises 13 36L 12
187 32259
34091
3388117
1419591
23574058
11000
191 660 39
43 97019
23574058731
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Columbus College at Columbus Georgia ended the fiscal year on
June 30 1964 with a surplus of 3060907 in its Educational and General
Fund after providing the necessary reserves of 11000 for accounts payable
and purchase orders outstanding 1421164 for unearned income 5 447 99
for restricted scholarship funds and 12086 for the Schwob LibraryFund
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enter
prises on June 30 1964 was 1336112 after reserving 1419591 for inven
tories of campus stores
PLANT FUND
The 10309671 in the plant fund account at June 30 1964 is reserved
for plant improvements
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet Educational and General operating expenses
for the year ended June 30 1964 was 42362983 of which 279000 00 was
provided by allotment made to the College by the State Board of Regents
13425761 from student fees 722385 from contributions and trust fund
earnings for scholarships 22780 for the Schwob Library Fund 314 40 for
use of buildings by the University of Georgia and 260617 from interest on
savings account
From this 42362983 total income receipts 3308500 was transferred
to the Plant Fund account for improvements and equipment leaving net
income receipts in the amount of 39054483
The net income receipts of 39054483 and the cash balance of 55894 09
on hand for operations in the Educational and General Fund at the beginning
of the fiscal period on July 1 1963 made 44643892 funds available with
which to meet Educational and General operating expenses for the fiscal year
ended June 30 1964732
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
39596836 of the available funds was expended for Educational and
Generaloperating expenses and 5047056 remained on hand June 30 1964
the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net sales of the bookstore and snack bar in the fiscal year were 1438712
From the 1438712 sales 346047 was transferred to the Plant Fund
account for improvements leaving net income receipts in the amount of
1092665
The net income receipts of 1092665 in addition to the cash balance of
1149946 at the beginning of the fiscal year made a total of 2242611
available with which to meet operating expenses of the Auxiliary Enterprises
Fund in the year ended June 30 1964
937690 of the available funds was expended in the year leaving a cash
balance of 1304921 on June 30 1964 the end of the period under review
PLANT FUND ACCOUNTS
AVAILABLE INCOME AND OPERATING COST
Income for plant improvements and equipment purchases was 12432047
for the fiscal year ended June 30 1964 of which 8750000 was from the
State Board of Regents 3308500 from the Educational and General opera
ting account 346047 from the Auxiliary Enterprises account and 27500
interest earned on savings account
This 12432047 income and the 2055057 cash balance in Plant Fund
account at July 1 1963 made 14487104 available for Capital Outlay cost
in the fiscal year ended June 30 1964
3051370 of the available funds was expended for additions to buildings
and improvements to grounds and 1126063 for purchase of equipment
leaving 10309671 on hand at June 30 1964 in the Plant Fund Accounts
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the following statement733
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
EDUCATIONAL AND GENERAL
Administration 7923042 7232911 5767702
Student Welfare 936042 893017 806780
Plant Operations 59 21117 49 53016 30 39996
Library 2605190 2358345 2320491
Instruction 21431843 19267508 16327336
Extension 168932 238707 481729
Student Aid Scholarships 610670 360400 296063
39596836 35303904 29040097
AUXILIARY ENTERPRISES
Bookstore and Snack Bar 937690 693680 510276
PLANT FUNDS
Plant Improvements 30 51370 41109 90
Equipment 1126063 7878137
447 11959 479867 11 29550373
BY OBJECT
EXPENSE
Personal Services 32607977
Travel Expense 393584
Supplies and Materials 1629945
Communications 3 823 82
Heat Lights Water 1582103
Printing and Publicity 1 469 90
Repairs and Alterations 2 04706
Rents 312804
Insurance 3 66587
Pensions 880210
Equipment 1197915
Miscellaneous 829323
Total Expense 40534526
OUTLAY
Plant Improvements 30 513 70
Equipment 1126063
Total Cost 44711959
Number of Employees on Payroll
June 30 62
29744686 236 515 31
3 203 56 3 122 06
10 409 38 10 70017
3 497 90 2 267 64
14 615 42 9 059 21
1 924 66 1 152 73
4 53010 497 48
2 797 00 2 715 00
333 59 1 934 37
8107 51 6 455 59
7 498 19 16 780 99
5 611 67 4 303 18
35997584 295 503 73
41 109 90
78 781 37
47986711 295 503 73
57
44734
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
YEAR ENDED JUNE 30
BY OBJECTContd 1964 1963 1962
Average Student Enrollment
Fall Quarter 622 597 569
Winter Quarter 572 569 498
Spring Quarter 520 507 433
Average Regular Term 571 558 500
Summer School 213 187 262
EXPENSE
Regular Term 39120026 34506534 28070373
Summer Term 1414500 1491050 1480000
40534526 35997584 29550373
OUTLAY 4177433 11989127 00
44711959 47986711 29550373
Per Capita Cost
Regular Term
Expense 68511 61839 56142
Outlay 7316 21486
75827 83325 56142
The enrollment is figured on fulltime student load
PUBLIC TRUST FUNDS
Public Trust Funds at the College on June 30 1964 amounted to
4052321 and consisted of the following assets
GreentreeSevier Trust Fund
Cash in Bank 429414
Investments3099194
3528608
National Defense Loan Fund
Cash in Bank 201222
Student Loans 256023
457245735
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
Emergency Student Loan Fund
Cash in Bank 33568
Student Loans 32900
66468
4052321
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the
fiscal year on June 30 1964 amounted to 1406407
In the previous year 500000 was received from the Illges Foundation
and deposited in a special savings account and shown as an agency fund
pending agreement between the College and the Foundation as to the use of
the fund
It was decided that this fund would be donated to the Columbus College
Foundation Incorporated that was organized and granted a charter by the
Superior Court of Muscogee County on December 23 1963 This Foundation
was organized to promote the growth and development of Columbus College
to expand educational opportunities to finance capital improvements to
acquire real estate and to acquire and administer funds
This Foundation is administered by a Board of Trustees made up of
private citizens and is not considered as a part of the College The Comptroller
of Columbus College has assisted the Treasurer of the Foundation in keeping
books on the receipts and payments in the Fund but not as an official of the
College
The receipts and payments in this fund for the year ended June 30 1964
as disclosed on the books held by the Comptroller is shown in the statement
below for information only736
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE COLUMBUS
RECEIPTS
INCOME
Donations
Illges FoundationOriginal Gift 500000
J P and Dorothy Illges Foundation Inc 10 00000
A and M L Illges Memorial Foundation 100000
Hollis Foundation 25000
C W Curry 27000
OscarF Miller 50000
Interest EarnedSavings Account
17 020 00
37387
17 393 87
PAYMENTS
EXPENSE
Incorporation Expense
BALANCE JUNE 30 1964
The Fourth National BankColumbus
Savings AccountBalance June 30 1964
8266
17 311 21
17 393 87
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
Books and records of the College were found in good condition All receipts
disclosed by examination have been accounted for and expenditures for the
period under review were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year737
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLAS738
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 280 000 00
Revenues Retained
Earnings Educational Services 36168853
Interest Earned 697608
Donations 1138816
Total Income Receipts 66005277
NONINCOME
Public Trust Funds
Gifts Contributions 1140500
Income on Investments 167 98
Investments 2 33690
Private Trust Funds 10573924
CASH BALANCES JULY 1st
Budget Funds 14479043
Public Trust Funds 845321
Private Trust Funds 5739719
1963
260 500 00
35614206
2 215 20
61885726
14 868 56
1400
1 620 00
116 239 37
114 889 94
815413
44 416 16
99034272 91905942UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
739
PAYMENTS 1964
EXPENSE
Personal Services 36825820
Travel 324842
Supplies Materials 11290772
Communication 3 575 61
Heat Light Power Water 1470823
Printing Publications 421829
Repairs 378308
Rents 181520
Insurance 628413
Pensions Benefits 1030372
Equipment 591080
Miscellaneous 16 49305
Total Expense Payments 55150645
OUTLAY
Lands Improvements
Personal Services 298 50
Supplies Materials 793613
Pensions Benefits 263
Repairs 00
Rents 1826250
Contracts 108320
Equipment 1859893
NONINCOME
Public Trust Funds
Investments 10 734 91
Private Trust Funds 11197898
CASH BALANCES JUNE 30th
Budget Funds 20715486
Public Trust Funds 1162818
Private Trust Funds 5115745
1963
348 529 80
2 26914
128 623 84
3 430 49
10 844 42
2 829 49
3 184 63
9 769 80
9 64111
6 047 80
7 05519
8 185 93
540 411 64
7187 00
24 824 01
5 765 39
300 00
305 00
10163 73
16 203 48
103 258 34
144 790 43
8 453 21
57 39719
99034272 91905942740
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Educational and General Fund
Auxiliary Enterprises Fund
Restricted Funds
Public Trust Funds
Private Trust and Agency Funds
INVENTORIES
Educational and General Fund 7 292 98
Auxiliary Enterprises
Dining Hall 893570
Student Center 1949527 2843097
PUBLIC TRUST FUNDS
Notes ReceivableStudent Loans
148 282 83
53 358 83
5 513 20
11 62818
51148 74
26993178
35 723 95
44 555 00
350 210 73UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1964
741
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Educational and General Fund 2 70702
Soc SecEmployer Share 319973 590675
Auxiliary Enterprises Fund 9 75030
Soc Sec Employer Share 80879 1055909
RESERVES
Educational and General
For Plant Funds 8297640
For Unearned Income 686500
For Inventories 7 29298
For Working Capital 1500000 11213438
Auxiliary Enterprises
For Plant Fund 1440350
For Unearned Income 7 56000
For Inventories 2843097 5039447
For Restricted Funds 551320
For Public Trust Funds 5618318
For Private Trust and Agency Funds 5114874
SURPLUS
For Operations
Educational and General 37 534 68
Auxiliary Enterprises 20 836 24
16 46584
275 373 97
58 370 92
350 21073742
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The South Georgia College at Douglas ended the fiscal year on June 30
1964 with a current educational and general fund surplus of 3753468
after making the necessary provisions for liquidation of 590675 in outstand
ing accounts payable and reserving 8297640 for plant improvements and
additions 686500 for unearned income 1500000 for working capital
551320 for restricted funds and 729298 for store inventory held on this
date
AUXILIARY ENTERPRISES
There was a surplus of 2083624 in the accounts of the auxiliary enter
prises at the end of the year on June 30 1964 after providing reserve
of 1055909 for liquidation of outstanding accounts payable 1440350 for
plant improvements and additions 756000 for unearned income and
43097 for inventories
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1964 amounted to
5618318 of which 1162818 was cash in bank and 4455500 invested
in student loans
In the year ended June 30 1964 16798 interest was earned on student
notes and 233690 student notes collected 86300 was received from Nat
tional Defense Student Loan Matching Funds 776700 was received from
the National Defense Student Loan Fund and 277500 from the Cuban
Refugees Loan Fund which with the cash balance of 845321 on hand at
the beginning of the period made a total of 2236309 to be accounted for
Of this amount 1073491 was used for loans to students leaving a cash
balance of 1162818 on hand at the end of the fiscal year on June 30 1964
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1964
amounted to 5114874 consisting of 5094169 for student activities room
reservations student bank deposits and other funds as detailed on page 11 of
the unit report 14096 sales tax collected to be remitted and 6609 for net
withholdings743
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Total income of the Educational and General Fund was 45549647 of
which 28000000 was provided by the Regents of the University System
11298675 from tuition and fees 30000 from rents 1150000 from agency
funds 697608 from interest on savings 1138816 from contributions for
restricted funds and 3234548 transferred from the Auxiliary Enterprises
account
The 45549647 total income together with the 10135172 cash balance
on hand at the beginning of the period made a total of 55684819 available
with which to meet Educational and General costs in the year
35099531 of the available funds was expended for Educational and
General operating expenses 4618189 was paid for Buildings and Improve
ments 587496 for restricted purposes and 15379603 remained on hand
June 30 1964 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the Auxiliary Enterprises at the College
in the year ended June 30 1964 was 23690178 of which 8254674 was
from dormitory rents 13491327 from dining hall 150000 from farm rent
als 987164 from health fees 635713 from Student Center and 171300
from rent of Proctor apartments
From the total income receipts of 23690178 transfers in the amount of
3234548 were made to the Educational and General Account leaving net
income of 20455630 with which to meet the years educational and general
operating costs
The 20455630 net income together with the 4343871 cash balance at
the beginning of the period made a total of 24799501 available with which
to meet Auxiliary Enterprises costs in the year
19463618 of the available funds was expended in the year for cost of
operating the Auxiliary Enterprises and 5335883 remained on hand June
30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the activities at the College for the past three years are
compared in the statement following744
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration and General 75 810 69
Plant Operations 4390520
Plant Improvements 4618189
Student Welfare 821668
Library 1833208
Instruction 204 730 66
ScholarshipsRestricted Funds 5874 96
Summer School
1963
71171 72
46 607 59
48 545 13
16 820 51
184 872 24
10 65000
1962
71 74584
47 853 96
48 797 87
6 429 32
14 759 17
161 279 28
Total Educational and General 40305216 37866719 35086544
AUXILIARY ENTERPRISES
Dormitories 6435270
Dining Hall 11262738
Student Center 667104
Farm 2754
Watchmans Cottage
Proctor Apartments 1 83081
Infirmary 912671
68 995 51 59127 59
124 889 30 110 033 07
5 53500 5 092 24
12310 5021
1858
10 746 67
19463618 21028958 17432169
59768834 58895677 52518713
BY OBJECT
EXPENSE
Personal Services 36825820
Travel Expense 324842
Supplies Materials 11290772
Communication 357561
Heat Lights Water 1470823
Printing and Publicity 4 21829
Repairs Alterations 378308
Rents 181520
Insurance 6 28413
PensionsSocial Security 10 303 72
Equipment 591080
Miscellaneous 1649305
Total Expense Payments 551 50645
348 529 80
2 26914
128 623 84
3 430 49
10 844 42
2 829 49
3 184 63
9 769 80
9 64111
6 047 80
7 055 19
8185 93

309 356 28
2 509 84
113 824 85
2 873 03
9 759 94
2 418 33
3 01513
185 50
9 975 66
8 172 65
9 105 92
5 56313
54041164 47638926745
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
OUTLAYPermanent Improvements
BuildingsContractsEquipment 2791939 4854513 4879787
Authority Lease Rental 1826250
59768834 58895677 52518713
Number of Employees on Payroll
June 30
Regular 50 50 46
Labor 26 24 22
76 74 68
Average Enrollment
Fall Quarter 675 688 692
Winter Quarter 580 638 632
Spring Quarter 512 540 526
Average Enrollment 589 622 617
Summer School 100 103
Cost PaymentsRegular Term
Fall Winter and Spring Quarters
Expense 53944145 52976164 47638926
Outlay 4618189 4854513 4879787
58562334 57830677 52518713
Summer School 1206500 1065000
597 68834 58895677 52518713
Annual Student Per Capita Cost
Regular Term
Fall Winter and Spring Quarters
Expense 91586 85171 77210
Outlay 7841 7804 7909
Student Per Capita Cost 99427 92975 85119746
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
It was noted in the course of this examination that 1150000 was trans
ferred from the Private Trust and Agency Funds to the Educational and Gen
eral Plant Fund for the purpose of purchasing a bus which was bought from
the Bluebird Bus Company for 1076055
The above transfers and purchase were approved as shown by documents
quoted in the unit report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each
Bond is handled through the Central Office of the Regents of the Univer
sity System and bond data will be found in report covering audit of the Re
gents Central Office
All receipts disclosed by examination have been accounted for and expendi
tures 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 exam
ination and throughout the year747
UNIVERSITY SYSTEM
ARMSTRONG COLLEGE
SAVANNAH748
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
RECEIPTS 1964 1963
INCOME FROM STATE RESERVE ALLOTMENTS
Transfers Other Spending Units 36800000 35600000
Revenue Retained
Grants from Counties and Cities 1875000 3750000
Donations 1513362 25550000
Interest Earned 1843146 1430318
Earnings Educational Services 12582778 11867489
Total Income Receipts 54614286 78197807
NONINCOME
Private Trust Funds 2182918 4117440
CASH BALANCES JULY 1st
Budget Funds 51792557 42862293
Private Trust Funds 1342130 1432162
1 099 318 91 1 266 097 02UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
749
PAYMENTS 1964 1963
EXPENSE
Personal Services 38280223 36243007
Travel 589112 606193
Supplies Materials 1316272 800166
Communication 472807 451154
Heat Light Power Water 857197 1119821
Printing Publications 205312 234098
Repairs 117201 154167
Rents 426064 267900
Insurance 391595 582890
Pensions Benefits 989333 898109
Equipment 2492699 1855395
Miscellaneous 1402625 229261
Total Expense Payments 47540440 43442161
OUTLAY
Lands Improvements
Personal Services 81250 500000
Travel 32430
Printing Publicity 00 77300
Contracts 1841275 25248082
NONCOST
Private Trust Funds 2816687 4207472
CASH BALANCES JUNE 30th
Budget Funds 56911448 51792557
Private Trust Funds 708361 1342130
Totals109931891 126609702750
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Educational and General
Operating Funds 11052730
Plant Funds 44284240
Restricted Funds 439312 55776282
Auxiliary Enterprises 1135166
Private Trust or Agency Funds 7083 61
Inventory
Auxiliary Enterprises
576198 09
1350670
589 704 79
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Educational and General
RESERVES
For Plant Funds 44284240
For Restricted Funds 4 39312
For Private Trust or Agency Funds 7083 61
For Unearned IncomeEducational and General 12 98428
For Working Capital 1500000
For InventoryAuxiliary Enterprises 13 50670
SURPLUS
For Operations
Educational and General 7649144
Auxiliary Enterprises 1135166
6051 58
495 81011
87 84310
58970479751
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Armstrong
College Savannah for the fiscal year ended June 30 1964
The Board of Regents of the University System assumed the control
management and operation of the Armstrong Junior College as of January
1 1959 subject to the agreement on the part of local governmental authorities
that an amount totaling 49500000 would be paid to the Board of Regents
for the purpose of making necessary improvements Excerpts from minutes
of the Board of Regents covering this agreement are quoted in the unit report
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
Armstrong College Savannah ended the fiscal year on June 30 1964 with
a surplus of 7649144 in educational and general funds after providing the
necessary reserve of 605158 to cover accounts payable 44284240 for
improvements and reserving 1298428 for unearned income 1500000 for
working capital 439312 for restricted funds and 708361 for private
trust and agency funds held on this date
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enter
prises at the College on June 30 1964 was 1135166 after reserving
1350670 for inventories
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the educational and general operating expenses
for the fiscal year ended June 30 1964 was 53669821 of which 36800000
was provided by allotment made to the College by the Board of Regents
1875000 from City of Savannahfor improvements 11493313 from tuition
and fees 1843146 from interest 1293362 from gifts and grants and
365000 from miscellaneous sales and services
The 53669821 income provided and the 50934335 cash balance on
hand at the beginning of the period made a total of 104604156 available
with which to meet educational and general costs in the fiscal year
46018869 of the available funds was expended for educational and gen
eral operating expenses 1954955 was paid for land buildings and improve752
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
merits 854050 was paid from restricted funds and 55776282 remained
on hand June 30 1964 the end of the period covered by the unit report
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net sales of the College Center in the year ended June 30 1964 were
942150 and 2315 was received from other sources making total amount
received 944465 This amount plus the 858222 on hand July 1 1963
made 1802687 to be accounted for Of this amount 667521 was paid for
operating expenses leaving a balance of 1135166 on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration 7226812
General 2387718
Student Welfare 2631182
Library 3453306
Plant Operations 4600049
Plant Improvements 19 549 55
Instruction 24599836
Community Services 11199 66
479 738 24
RESTRICTED FUNDS 854050
AUXILIARY ENTERPRISES 667521
Total Cost Payments 49495395
1963
1962
70 496 66 64 783 66
21 194 54 20 641 54
26 874 61 25 341 97
28 532 03 21 209 47
42 674 49 57 980 62
258 253 82 70 872 08
222 367 36 225 819 71
15 561 92 9 90516
685 955 43 496 554 21
00 00
6 720 00 6 551 64
692 675 43 503105 85
753
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
YEAR ENDED JUNE 30
BY OBJECT 1964
EXPENSE
Personal Services 38280223
Travel Expense 589112
Supplies 1316272
Communication 4 728 07
Lights Heat Water 857197
Printing 205312
Repairs 117201
Rent 426064
Insurance 391595
PensionsSocial Security 9 893 33
Equipment 2492699
Miscellaneous 14 026 25
Total Expense Payments 475 404 40
OUTLAY
Land Buildings Improvements 1954955
Total Cost Payments 49495395
Number of Employees on Payroll
June 30 65
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
Average
Summer School
Annual Student Per Capita Cost
Expense
Outlay
1963
362 430 07
6 061 93
8 001 66
4 511 54
11 198 21
2 340 98
1 541 67
2 679 00
5 828 90
8 981 09
18 553 95
2 292 61
434 421 61
1962
359 310 56
7 420 67
13 116 86
4180 59
10 341 36
1 611 73
1 421 56
2 626 50
6 077 96
8 519 62
15 590 60
2 015 76
432 233 77
25825382 7087208
69267543 50310585
68
626 56 568 25 536 56 605 50 551 69 486 70 764 47 622 53 508 07
577 12 547 96 631 69
265 00 2625 3277
823 75 3387 792 74 471 27 684 25 112 20
857 62 1 264 01 796 45
754
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG COLLEGE SAVANNAH
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Bond is handled through the Central Office of the
Regents of the University System and bond date will be found in report to be
filed covering audit of the Regents Central Office
Books and records of the Armstrong College were found in good condition
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the period under review755
I
I
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON756
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 44490689
Revenues Retained
Donations 0
Earnings Educational Services 51098306
Interest Earned 3 035 53
Total Income Receipts 95892548
NONINCOME
Public Trust Funds
Gift Contributions 890533
Income from Investments 127 21
Investments 135425
Private Trust Funds 10895407
CASH BALANCES JULY 1st
Budget Funds 23328755
Public Trust Funds 522251
Private Trust Funds 3150192
Totals134827832
1963
393 512 55
1 274 20
432 692 76
2 901 98
830 381 49
7 831 66
107 32
74300
95 538 34
190 394 24
2 980 86
22 601 94
1150 578 85WjfflMmtiMBfflBfflBBwBHB
757
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
PAYMENTS 1964
EXPENSE
Personal Services 53032453
Travel 853018
Supplies Materials 180138 63
Communication 9 718 95
Heat Light Power Water 3643177
Publications Printing 290278
Repairs 763284
Rents 357351
Insurance 9 526 56
Pensions Benefits 1642137
Equipment 2812314
Miscellaneous 866086
Total Expense Payments 84198512
OUTLAY
Lands Improvements
Personal Services 1077858
Supplies Materials 1460842
Printing 2400
Repairs 1020812
Rents 2354828
Contracts 3544660
Pensions Benefits 30596
Miscellaneous 00
Equipment 3066899
NONCOST
Public Trust Funds
Investments 1072244
Private Trust Funds 10727884
CASH BALANCES JUNE 30th
Budget Funds 22463896
Public Trust Funds 488686
Private Trust Funds 3317715
Totals134827832
1963
420 856 70
7 610 36
143 474 70
6 784 80
28 533 69
2 576 46
518412
2 529 43
12 951 67
13104 61
17 544 75
5 115 69
666 266 98
11 448 55
21 710 09
8625
5 143 46
15 340 68
26 202 40
302 45
567
40 981 65
6 440 33
86 638 36
233 287 55
5 222 51
31 501 92
1150 578 85758
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Cash on Hand and in Banks
Educational and General Fund 163133 96
Auxiliary Enterprises Fund 6150500
Public Trust Funds 488686
Private Trust and Agency Funds 3317715 26270297
ACCOUNTS RECEIVABLE
Educational and General Fund 215a 81
NOTES RECEIVABLE
Public Trust Funds uaoaii
INVENTORIES
Educational and General Stores 9041 92
Auxiliary Enterprises
Student Stores 1353793
Dining Hall 1117054 24708 3375039
Total Current Assets 31586834
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Auxiliary Enterprises Fund
RESERVES
For Unearned Income
Educational and General 1102275
Auxiliary Enterprises 1334559 2436834
For Working Capital
Educational and General 20 000 00
For Stores Inventories 3375039
For Plant Improvements
Educational and General 109 638 37
For Public Trust Funds 22 14503
For Private Trust and Agency Funds 3317715
SURPLUS
For Operations
Educational and General Fund 24 629 65
Auxiliary Enterprises Fund 4810941
5000
243 079 28
72 739 06
315 868 34759
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Abraham Baldwin Agricultural College at Tifton ended the fiscal
year on June 30 1964 with a surplus of 2462965 in Educational and General
Funds after providing reserves of 904192 for inventories 1102275 for
unearned income 2000000 for working capital and 10963837 for additions
and improvements to Plant
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enter
prises at the College was 4810941 on June 30 1964 after reserving
1334559 for unearned income 2470847 for inventories and 5000 for
Accounts Payable
OPERATING COSTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years Educational and General operating
costs amounted to 68325491 and was provided by allotments of 43700000
made to the unit by the Regents of the University System 790689 from the
State Department of Education 13388800 from tuition and fees 1280109
from sales and services 303553 from interest on savings and 8862340
from the Auxiliary Enterprises Account
The 68325491 income together with the 15322653 Cash Balance at
the beginning of the period made a total of 83648144 available with which to
meet Educational and General costs in the year
54775853 of the available funds was expended for Educational and
General operating expenses 12558895 was paid for additions and improve
ments to plant and 16313396 remained on hand June 30 1964 the end of
the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the Auxiliary Enterprises at the College
in the year ended June 30 1964 was 36429397 of which 11575917 was
dormitory rents 22001921 from dining hall and 2851559 from book store
and other sources760
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
From the 36429397 income receipts 8862340 was transferred to the
Educational and General Fund account for plant improvements leaving net
income of 27567057
The
beginning
27567057 net income together with 8006102 cash balance at the
of the fiscal year made a total of 35573159 available
29422659 of the available funds was expended for current operating
expenses of the Auxiliary Enterprises in the year leaving 6150500 cash bal
ance on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the last three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration 6801867
General 3070027
Student Welfare 9 846 93
PlantOperations 73 095 53
PlantImprovements 125 588 95
Library 2810413
Instruction 30790901
Home Management
Related Activities 1575467
Extension 1432932
Total Educational and General 673 347 48
1963
66 135 17
24181 08
6 318 36
70 021 97
121 221 20
18 426 01
241 320 72
15 283 53
13 925 76
1962
49 279 36
17 946 68
4 611 87
60 329 91
44 85112
17 506 71
208 915 91
1 755 51
22 455 32
21 241 44
57683380 44889383
AUXILIARY ENTERPRISES
Dormitories 26917 5172625 5977567
Dining Hall 19119342 14873631 14288310
otnrp 1916619 676558 00
HealthService 659781 348634 328332
Total Auxiliary Enterprises 29422659 21065438 20594209
Total Cost Payments 96757407 78748818 65483592761
I
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
EXPENSE
Personal Services 53032453 42085670
Travel Expense 853018 761036
Supplies Materials 18013863 14347470
Communication 971895 678480
Heat Light Water 3643177 2853369
Printing Publicity 290278 257646
Repairs 763284 518412
Rents 357351 252943
Insurance Bonding 952656 1295167
Pensions Ret Systems 1642137 1310461
Equipment 2812314 1754475
Miscellaneous 866086 511569
Total Expense Payments 84198512 66626698
OUTLAY
Land Bldgs Improvements 9491996 8023955
Equipment 3066899 4098165
Total Cost Payments 96757407 78748818
Number of Employees on Payroll
June 30 83 69
Average Enrollment
Fall Quarter 835 808
Winter Quarter 812 761
Spring Quarter 734 692
AverageRegular Term 794 753
Summer School 253 215
Cost PaymentsRegular Term
Fall Winter Spring Quarters
ExpenseT 82690109 65857675
Outlay 12558895 12122120
TotalRegular Term 95249004 77979795
Summer School 1508403 769023
Total Cost Payments 96757407 78748818
361 464 78
5 379 67
155 237 77
7 046 59
12 973 86
1 578 30
8 894 10
14 849 47
12 952 11
9 973 26
15 765 27
3 869 62
609 984 80
36 693 79
8 157 33
654 835 92
63
702
674
584
653
123
603 984 80
44 85112
648 835 92
6 000 00
654 835 92762
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
BY OBJECT Contd
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense
Outlay
YEAR ENDED JUNE 30
1964 1963 1962
1 041 44
15817
87460
160 99
119961 103559
924 94
6868
993 62
PUBLIC TRUST FUNDS
Student Loan Funds held on June 30 1964 amounted to 2214503 of
which 488686 was cash in bank and 1725817 invested in loans to students
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1964
amounted to 3317715
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
Books and records of the Abraham Baldwin Agricultural College have
been well kept All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year703

UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENSJCA
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12 651 091 02
Transfers from Public Trust Funds 44 68b Ji
Revenues Retained
Grants from U S Governments 3848 50b 03
Donations 4 856 33
interest Earned 8 033 168 15
Earnings Educational Services 8 03d ib 10
Earnings Development Services 1 669 227 89
Total income Receipts 3071120881
NONINCOME
Public Trust Funds
Transfers to Spending Units 3d i
Transfers to Other Trust Funds 1759 i2
T 26547192
ScSr 44389270
GiftTfor Principal J 03442
Private Trust Funds 158205125
CASH BALANCES JULY 1st
BudgetFunds
Public Trust Funds 30917979
Private Trust Funds 395747 96
Totals4045327466
1963
B 12 051 585 46
45 713 88
3 648 927 21
3 323 455 10
118 764 38
6 910148 69
1 480 216 72
27 578 811 44
4978634
2 856 72
511 016 59
395 562 26
30092 88
1 071 665 36
6 039 752 77
204 631 01
350 649 27
36129 538 52UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
765
PAYMENTS 1964
ss
Ppn vTp I
SuppneMatea
Communication
Heat Light Power Waters 6473004
Publications Printings J
P8 16731162
fents 17707078
Insurance
Pensions Benefits
Ssm
Total Expense Payments aUKU83
OUTLAYS
Lands Improvements
Personal Services J
Supplies Materials 1388
Communication
Sts 81868832
Contracts 74034967
Equipment
Total Outlay Payments 1 841 87674
Total Cost Payments 3029274057
NONCOST
Public Trust Funds
Investments io kaq 7q
Expenses Ob j ects of Trust 13
Private Trust Funds 153085989
CASH BALANCES JUNE 30th
Budget Funds oIloS
Public Trust Funds 370 4101b
Private Trust Funds 4693932
Totals 4045327466
1963
7 570 763 56
587 752 76
2 663 400 45
134 523 27
630 840 99
241 339 07
390 719 06
150 355 62
242 666 01
332 363 39
1351 750 94
1 054 362 19
25 350 837 31
i 82 040 99
106 528 42
180 348 45
89101389
274 009 90
1 533 941 65
26 884 778 96
769 271 24
10 208 65
1 026 566 67
6 733 785 25
309179 79
395 747 96
36129 538 52766
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
CONSOLIDATED BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash Assets
Cash on Hand and in Banks
Budget Funds 686245836
Public Trust Funds 37041016
Private Trust Funds 90745246
Escrow Funds 1 793 63
8142114 61
Funds Held by Univ System Bldg Auth
For Construction 28979513
Accounts Receivable
Inventories
PUBLIC TRUST FUNDS
Investments
Bonds 261117250
Stocks 5572710
BuildingsUniversity of Georgia 754355 36
Fraternity Homes 641757
Real Estate 1000 00
Savings Accounts 8 651 20
North Ga College 2208339
Catholic Student Center 684537
Student Notes 179508100
PLANT
Land 295982471
Buildings 4814100520
Improvements 1 93110344
Equipment 1629870340
Four H ClubRock Eagle 225066709
Four H ClubWahsega 899500
Four H ClubDublin 37157600
8 431 909 74
335 346 65
566 075 03
9 333 331 42
5 261 333 49
71 961 874 84
86 556 539 75767
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
CONSOLIDATED BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable 212130
Purchase Orders Outstanding 278 659 50 280 780 80
RESERVES
Dorm Deposits 27293300
Unearned Income 478 204 91
Inventories Maximum amount approved for
investment in Inventories 783 276 99
Working Capital 45324515
Repairs and Replacement 110 724 58
Plant Additions and Improvements 281844111
Seed Revolving Fund 687319
Sou Piedmont Exp Station 406493
Restricted Funds 166563602
Department of Agriculture 2 27704
Cow Testing 191990
Ga Crop Improvement Assn 27388
Visual Aid 833638
Corn Meal Enrichment 66110
Agri Commod Com for Peanuts 73861
Agri Commod Com for Tobacco 132550
Four H Club Projects 7052920
Federal FundsVarious 28 602 84 6706 58711
FUND BALANCES
Public Trust Funds
For Obj ects of Trust 17277847
For Investments 545896518 563174365
Private Trust Funds 907 452 46
Escrow Funds 179363 654098974
SURPLUS
Invested in Plant 71 961874 84
For Operations 106630726 7302818210
86 556 539 75768
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University of Georgia at Athens ended the fiscal year on June 30
1964 with a surplus of 30846422 for general operations after providing
the necessary reserve of 21358023 for liquidation of accounts payable and
outstanding purchase orders and reserving 33559582 for unearned income
112476571 for restricted funds 240245735 for plant additions and im
provements 35000000 for inventories and 35000000 for working capital
AUXILIARY ENTERPRISES
The Auxiliary Enterprises Account ended the fiscal year on June 30 1964
with a surplus of 37591692 after providing the necessary reserves of
12792759 for unearned income 27293300 for dormitory deposits
11072458 for repairs and replacements 1282952 for liquidation of ac
counts payable and outstanding purchase orders and 31133004 for inven
tories
DIVISION OF CONTINUING EDUCATION
The Division of Continuing Education ended the fiscal year on June 30
1964 with available surplus of 13879763 after providing reserve of
4667478 to cover outstanding purchase and reserving 1468150 for un
earned income 19694695 for other reserves and 911281 for restricted
funds
EXPERIMENT STATIONSGENERAL
The accounts of the Experiment Stations General at the close of the fiscal
year on June 30 1964 reflected a cash surplus of 969242
FINANCIAL CONDITION
BRANCH EXPERIMENT STATIONS
The activity covering operations of three substations at Calhoun Mid
ville and Americus had a surplus of 55881 on June 30 1964 after providing
reserve of 1999080 for plant additions and improvements 62218 for
purchase orders outstanding 187034 for restricted funds and 2824515
for working capitalm
769
i
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
COLLEGE EXPERIMENT STATION
The accounts of the College Experiment Station reflected a surplus of
2404663 June 30 1964 after providing reserve of 707409 to cover out
standing purchase orders and accounts payable and reserving 28344453 for
restricted funds and 3872627 for plant additions and improvements
OPERATING ACCOUNTS
AVAILABLE INCOME AND OPERATING COSTS
Income receipts of the six funds referred to in the foregoing summary of
financial condition amounted to 2254947579 and consisted of 1039780342
allotments by the Regents 4468621 income from Public Trust Funds
21021623 grants from the U S Government 402477087 gifts for re
stricted purposes 328987261 student fees 249309006 sales and services
228135939 from dormitories and dining halls and 86419100 from print
ing department university stores and other sources less transfers of
105651400 to other funds of the University
These receipts are distributed by funds as follows
Educational and General Fund 1564664543
Auxiliary Enterprises 231693207
Division of Continuing Education 178773366
Experiment Stations General 6072817
Branch Experiment Stations 46117645
College Experiment Station 227626001
2254947579
Analysis of income receipts by funds and by source of income will be found
on pages 28 through 39 of the unit report
The 2254947579 income provided and the 576676248 cash balance
at the beginning of the period made 2831623827 funds available with which
to meet operating costs in the year
2040064258 of the available funds was expended for operating expenses
and 167821903 paid for land buildings improvements and equipment
leaving cash balance on hand June 30 1964 of 623737666770
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
Cost payments for the year are distributed to the various funds as follows
Educational and General
Expense 1380698852
Outlay 158672419 1539371271
Auxiliary Enterprises
Expense 221067072
Division of Continuing Education
Expense 172531328
Experiment Stations General
Expense 5813140
Branch Experiment Stations
Expense 45206668
Outlay 1264569 46471237
College Experiment Station
Expense 214747188
Outlay 7884915 222632113
Total 2207886161
Cost payments are further analyzed on pages 40 through 63 of the unit
report
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of all activities at the University
the past year are compared in the following statement with the previous
years cost payments
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963
UNIVERSITY OF GA ATHENS
EDUCATIONAL AND GENERAL
Administration and General 85395582 75541379
Student Welfare 26603454 23947549
PlantMaintenance 1 35974119 1 337 625 37
PlantOutlay 1 58672419 1 305 786 52
Library 69293372 59505031
Instruction 644308773 572500415
Activities Related to Inst 97 476 88 57 444 70
Research 310619595 246901698
Extension 63731371 62529058
Restricted Funds 35024898 26412764
Total Educational and General 15 393 712 71 13 374235 53771
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY Contd
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Dorm and Dining HallsGeneral
Printing Department
Student HealthInfirmary
Book Store and Student Union
University Theatre
1964
615 793 30
962 407 02
67 312 56
252 27014
184 998 27
122 824 60
5 064 83
1963
504 259 86
715 777 89
49182 13
194 346 38
157 272 40
135 901 09
4 819 45
221067072 176155920
DIVISION OF CONTINUING EDUCATION
Administration 118 378 85
Communications 310743 98
Evaluation Service 2180918
Extension Classes 17684866
Conferences and Institutes 17093627
Gift Shop 2506003
Instruction Service
Civil Defense InstrTV 3371411
Home Study 4898845
Outdoor Recreation 164402
WX G ATV 157
Albany Center 3328647
Gainesville Center 1602992
Marietta Center 14929661
Rome Center 1266514
Waycross Center 3154664
Continuing EducationRooms 199 055 58
Continuing EducationFood 25123943
Liberal StudiesFord Adult Ed 3736 90
N H DSafety Leadership
U S D CTourist 414731
General 2018465
Basis Issues Prog 00
U S Dept Health Educ and WelfareMedia 865959
U S Dept Health ServiceTeacher Asst
VRA Alcoholic 145571
U S Dept Health ServiceTeach Asst VRA
Public Client 364432
Plant Operations 8223989
Total Div of Continuing Educ 172531328
105 83109
280168 49
18 071 34
168 480 44
143 049 81
23 947 24
00
00
43 751 32
6 545 44
745 22
32 907 26
13 422 93
102 775 50
13 219 77
30 99215
177 073 07
239 548 81
14 659 45
14 498 64
17 916 21
18 098 75
00
8 222 74
00
00
43 347 31
1 517 272 98772
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963
EXPERIMENT STATIONSGENERAL
Administration and General 5813140 6641870
Total Exp StationsGeneral 5813140 6641870
BRANCH EXPERIMENT STATIONS
Administration and General 6827656 5910640
Americus Nurseries and Branches 383 79012 413 604 95
PlantOutlay 1264569 1056211
Total Branch Exp Stations 46471237 48327346
COLLEGE EXPERIMENT STATION
Administration and General 5001539 4462918
Plant MaintenanceGeneral 3078085 3202437
Research 165452036 130127887
Services Related to Research 412155 38 390 882 60
PlantOutlay 7884915 3758487
Total College Exp Stations 222632113 180639989
Total Cost PaymentsUniv of Ga AthensS 22 078 861 61 19 009159 76
GEORGIA EXPERIMENT STATION
EXPERIMENT GA
Business Office 1780000
Directors Office 2176802
General Institution 7007523
Physical Plant 8450197
Library 1871421
Research 170135922
PlantOutlay 2 88316
17 239 12
20 807 73
61 240 82
80 399 31
19110 08
698 801 53
89 237 03
Total Cost PaymentsGa Experiment Sta 191710181 198683562
GEORGIA COASTAL PLAIN EXPERIMENT
STATION TIFTON GA
Administration and General 8556452 7497889
Plant Operations and Improvements 7293844 6338501
Library 14759 56 13 67317
Agricultural Engineering 2207978 21 60415
Agronomy 5102625 4406017
Animal Husbandry 12948889 13167254
Animal Pathology 37 549 80 31 549 88773
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY Contd
GEORGIA COASTAL PLAIN EXPERIMENT
STATION TIFTON GA Contd
Apiculture
Plant Pathology
Dairy
Entomology
Forage and Pasture
Grass Breeding
Horticulture
Range Grazing
Shade Tobacco
Soils
Restricted Funds
Tobacco
TobaccoBlack Shank
Turf
PlantOutlay
Total Cost Payments
Ga Coastal Plain Experiment Station
1964
000
18 349 88
33 211 00
16 674 96
18 894 92
17 03118
81 008 03
20 53419
33 562 31
23 759 50
257 09915
15 022 70
38 949 79
00
88 664 73
1963
4 600 00
17 258 64
39 369 57
8 950 00
17 462 83
11 195 41
63 328 52
23 562 31
34 316 32
19 492 38
189 395 85
13 404 00
37 593 96
00
59 697 77
1 076 169 58 920 551 37
AGRICULTURAL EXTENSION SERVICE
Administration 19160299
Information 19532767
County Operations 324970210
Home Economics 122 49411
Agriculture Production Development 653 212 47
Agriculture Production Management 6 577 01
Agriculture Marketing 69 67375
4H Club WorkYouth Program 147143 25
Public Affairs 2202870
Entomology Survey 00
Civil Defense 3146515
Marketing and Utilization 2882509
Peanut Production and Mechanization 12 53018
Agriculture Comm Com for Tobacco 1253340
4H Club Projects 47749170
Total Cost PaymentsAg Ext Service 5 220 607 57
Total Cost Payments 3029274057
179
191
3136
120
616
6
100
162
21
10
12
19
12
5
373
291 93
574 93
515 49
001 34
489 85
649 92
253 05
517 51
339 64
293 40
71216
430 97
455 48
64110
065 44
4 968 232 21
26 884 778 96774
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30
BY OBJECT 1964 1963
Personal Services 1971505160 1757076356
Travel Expense 61762869 58775276
Supplies Materials 292985716 266340045
Communication 22148484 13452327
Heat Light Power Water 64730045 63084099
Printing Publications 245 409 91 241 33907
Repairs 44304507 39071906
Rents 16731162 15035562
Insurance and Bonding 220 28915 242 66601
Pensions 33099860 33236339
Equipment 168923232 135175094
Miscellaneous 122325442 105436219
Total Expense Payments28 450 86383 25350 83731
Outlay
Land Bldg Improvements 110152707 125993175
Equipment 74034967 27400990
Total Cost Payments 3029274057 2688477896
Number of Employees on Payroll at end of
Payroll Period 3449 3507
Average Student Enrollment
Fall Quarter 10589 9421
Winter Quarter 10579 9450
Spring Quarter 10021 8903
AverageRegular 10396 9291
Summer School 4942 4455
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Educ and General Expense 13806988 52 12 06844901
Less Summer School CostNot Available 34098279
13 806 988 52 11 727 466 22
Auxiliary EnterprisesExpense 2210 670 72 1 761 55920
16017 659 24 13 48902542
Educational and GeneralOutlay 158672419 1305786 52
Total Cost PaymentsRegular Term 17 60438343 14794 81194775
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30
BY OBJECT Contd
Annual Student Per Capita Cost Based on
Educational and General Fund and Auxiliary
Enterprises Cost
Expense
Outlay
1964
1 540 75
152 63
1 693 38
1963
1 451 94
140 54
1 592 48
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds and Endowment or
nonexpendable funds
Receipts of Student Loan Funds and Endowment Funds in the year ended
June 30 1964 were 26547192 from investments realized 44389270
income of trusts and 6203442 gifts for principal a total of 77139904
which with a cash balance of 30917979 on hand at the beginning of the
period made a total of 108057883 to be accounted for
From the 108057883 to be accounted for 4833802 was transferred to
State spending units and 175942 to other Public Trust Funds in ac
cordance with trust agreements leaving net of 103048139
Of the 103048139 net funds 64652250 was reinvested 1354873
was expended for objects and expense of trusts and a balance of 37041016
remained on hand June 30 1964
Student Loan Funds on June 30 1964 were invested as follows
Stocks and Bonds 32180425
BuildingsUniversity of Georgia 24406633
BuildingsNorth Ga College Dahlonega 2208339
Fraternity Homes 6 417 57
Catholic Student Center 684537
Savings Account 373228
Student Notes 179508100
Total InvestmentsLoan Funds2 40003019
Cash on Hand and in Bank
For Loans to Students 7990718
For Investment 10015746
2 580 094 83776
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
Endowment Funds held on June 30 1964 totaled 305164822 consisting
of 286130330 invested as shown below and 19034552 cash balance on
hand
Stocks and Bonds234509535
BuildingsUniversity of Georgia 510 289 03
Real Estate 100000
Savings Account 4 918 92
Total InvestmentsEndowment Funds2 861 303 30
Cash on Hand and in Bank
For Objects of Trust 9287129
For Investment 9747423
3 051 648 82
The investment of Public Trust Funds in buildings of the University of
Georgia and other units of the University System of Georgia as well as
Fraternity Homes is being liquidated under an amortization plan as shown
on schedules on pages 94 through 107 of the unit report
In the year ended June 30 1964 1518859 net of Loan Funds was trans
ferred to the Educational and General Fund of the University to be used for
scholarships awards and endowment income in accordance with trust in
dentures and resolution adopted by the Regents of the University System at
the March 11 1953 meeting as follows
Therefore upon the recommendation of the Committee on Loan Funds
with motion by Regent John J McDonough variously seconded and unani
mously adopted it was
Resolved That the Board of Regents of the University System of Georgia
shall and it does hereby authorize 1800000 to be deducted from trust
funds of the University of Georgia which are unrestricted as to loans or
scholarships and used for the purpose of establishing at the University one
hundred annual scholarships in the amount of 18000 each for Georgia Resi
dents and authorize the details of the scholarships to be worked out under
the direction of the President of the University of Georgia
Resolved Further That the Board of Regents shall and it does hereby
authorize the balance of the trust funds of the University of Georgia which
are unrestricted as to loans or scholarships to be invested and the income
therefrom used for similar scholarships The balance in this fund will be
approximately 62700000777
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
Resolved Further That the Board of Regents shall and it does hereby
authorize the University of Georgia to change its regulations governing its
loan funds so that the maximum loan to any student at the University of
Georgia shall be limited to fees room and board and so that the minimum rate
of interest on such loans shall be two per cent and the maximum rate shall be
five per cent with every effort to standardize at three per cent for the present
Resolved Further That the Board of Regents shall and it does hereby
authorize and direct Deputy Assistant Attorney General G Arthur Howell
Jr to secure a court order on the Mitchell Fund at the University of Georgia
similar to the court order secured by Vanderbilt University in Tennessee
Resolved Further That the Board of Regents shall and it does hereby
authorize the Loan Fund Committee to continue and complete the work for
which it was established
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30 1964
amounted to 80994166 of which 42141924 was for student organiza
tions and other 17087609 U S withholding taxes to be remitted to the
Director of Internal Revenue 8116559 contributions for remittance to the
Teacher Retirement System 1430 contributions to be remitted to the Em
ployees Retirement System 9575168 Social Security Contributions to be
remitted to the Employees Retirement System and 4071476 State of
Georgia Income Tax to be remitted to the Department of Revenue Income
Tax Unit
PLANT
On June 30 1964 the University of Georgia had an investment of
7196187484 in land buildings and equipment as follows
Land 295982471
Buildings 4814100520
Improvements Other Than Buildings 1 93110344
Equipment 1629870340
FourH Club Rock Eagle 225066709
FourH Club Wahsega 899500
Negro FourH Club Dublin 37157600
71 961 874 84
m778
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
These plant fund assets are distributed to the several funds or divisions
of the University as follows
University of Georgia 5897186909
Experiment StationsGeneral 1212279
Branch Experiment Stations 113570496
College Experiment Station 187686138
Georgia Experiment Station 453773118
Coastal Plain Experiment Station 237696751
Agriculture Extension Service 3 050 61793
71 961 874 84
GENERAL
All employees in the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the University of
Georgia for the cooperation and assistance given the State Auditors office
during this examination and throughout the year779
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA EXPERIMENT STATIONEXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds
Escrow Funds
Accounts Receivable
Small Bus Adminis
U S D A
Quartermaster
TVA
FIXED ASSETS
Invested in Plant
Land
Buildings
Improvements Other Than Bldgs
Equipment
454 573 02 1 793 63
456 366 65
2 200 00
3 67418
20519
3 500 00 9 579 37
1 637 468 56
1 287 614 73
69018 82
1 543 629 07
453773118
5003 67720
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
For Southern Piedmont Exp Station
For Seed Revolving Fund
For Escrow Funds
For Commercial Funds for Research
For Plant Improvements
SURPLUS
Invested in Plant
For Operations
4064 93
687319
1793 63
6711604
357 266 68
00
43711447
53773118
28 83155 4 56656273
5003 67720780
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA EXPERIMENT STATION EXPERIMENT
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment Georgia ended the
fiscal year on June 30 1964 with a surplus of 2883135 after providing
reserves of 179363 for funds held in escrow 35726668 for plant additions
and improvements 6711604 for commercial fund projects and 1093812
for other restricted funds
AVAILABLE INCOME AND OPERATING COSTS
Income receipts in the fiscal year ended June 30 1964 were 195979739
of which 52098200 was State aid 112761600 from U S Government
grants 11467237 donations for research and 19652702 earnings from
sales rents and other sources
The 195979739 income together with the cash balance of 41187744 on
hand at the beginning of the fiscal year made a total of 237167483 avail
able
191421865 of the available funds was expended in the year for current
operating expenses 288316 was paid for new buildings and improvements
and 45457302 remained on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following state
ment781
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA EXPERIMENT STATIONEXPERIMENT
YEAR ENDED JUNE 30
BY ACTIVITY 196 1963 1964
Administration 9479089 9928767 10964325
Plant 8649268 16625374 8738513
Litrary 1794263 1911008 1871421
Research 155747800 170218413 170135922
Total Cost Payments175670420 198683562 191710181
BY OBJECT
EXPENSE
Personal Services130519971 1 424 927 68 1 472207 76
Travel Expense 2943138 3494203 2842772
Supplies Materials 17945830 19329158 18090469
Communications 995724 823713 901647
Heat Lights Power Water 2061430 2520823 2522039
Printing and Publicity 795048 722480 300843
Repairs 2035270 3255997 3212659
Rents 2462221 2489367 3069619
Insurance Bonding 1578867 1311856 1372128
PensionsSocial Security 2619296 2392707 2849220
Equipment 10273606 9861509 7514580
Miscellaneous 707799 1065278 1525113
Total Expense Payments174938200 1897 598 59 191421865
OUTLAY
Land Bldgs Improvements 732220 8908668 254416
Equipment 15035 33900
Total Cost Payments1 756704 20 1986835 62 191710181
Number of Employees on Payroll
June30 188 194 219
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
The Georgia Experiment Station is operated in cooperation with and
under the supervision of the Division of Experiment Stations of the U S
Department of Agriculture for the purpose of agricultural research782
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA EXPERIMENT STATIONEXPERIMENT
The Station used purchase orders of the State Purchasing Department for
purchases made from State funds but does not secure purchase orders for
expenditures made from Federal funds citing as authority the following ruling
United States Department of Agriculture miscellaneous publication
No 515 issued March 1943 revised September 1946
Federal Legislation rulings and regulations affecting the State Agricul
tural Experiment Stations
Section Use of FederalGrant Funds
Responsibility of the State Director
Page 34 Last Paragraph
While the Experiment Stations may take advantage of State con
tracts and the services of State officials in the purchase of supplies and
equipment from the FederalGrant funds the Solicitor of the Depart
ment of Agriculture under date of December 17 1936 rendered the
opinion that
It would seem to be obvious that State contract for the purchase of
supplies which must necessarily be concerned with and limited in appli
cation to expenditures of State funds can have no control over or appli
cability to expenditures of Federal funds such as all these various funds
are by those with whom such funds have been placed in trust for the
accomplishment of specified purposes even though such persons may be
officers or employees of the State
The within report covers the operations of the Station at Experiment
Georgia with substations at Blairsville and the project at Eatonton as well
as Southern Piedmont Experiment Station Sales Fund
All receipts disclosed by examination have been accounted for and expend
itures for the period under review were within the limits of budget approvals
and supported by proper voucher
Books and records of the Experiment Station were found in excellent
condition
Appreciation is expressed to the officials and staff of the Station for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year783
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATIONTIFTON
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget Funds
General 2768930
Restricted 12912985
Plant 4214974
198 968 89
Accounts Receivable
U S Dept of Agriculture 861409 20758298
FIXED ASSETS
Invested in Plant
Land 22447770
Buildings 1 36312211
Equipment 75101208
Improvements Other 3835562 237696751
2 584 550 49
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported o 00
RESERVES
For Restricted Funds 12912985
For Plant Funds 4214974
For Working Capital 804700 17932659
SURPLUS
Invested in Plant237696751
For Operations 2825639 240522390
2 584 550 49784
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATIONTIFTON
SUMMARY
FINANCIAL CONDITION
The Georgia Coastal Plain Experiment Station at Tifton ended the fiscal
year on June 30 1964 with a surplus of 2825639 after providing reserves
of 12912985 of funds donated for restricted purposes 4214974 for plant
improvement funds and 804700 for working capital
AVAILABLE INCOME AND OPERATING COSTS
Transfers to the Station in the year ended June 30 1964 were 53553200
from the University of Georgia and 4000000 from the State Department of
Agriculture under terms of contracts for animal pathology In addition to the
funds received through transfers 16076313 was received in gifts and grants
and 22999756 earnings from sales and services making total receipts for
the year 96629269
The 96629269 income receipts and the 30884578 cash balance at the
beginning of the fiscal year made a total of 127513847 funds available
98750485 of the available funds was expended for the general operating
expenses of the Station in the year 8866473 was paid for improvements to
the plant and 19896889 remained on hand June 30 1964 the end of the
fiscal period under review
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following
statement785
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATIONTIFTON
YEAR ENDED JUNE 30
BY ACTIVITY 1962 1963 1964
Administration and General 6823101 7497889 8556452
PlantOperations 6089429 6338501 7293844
PlantImprovements 3611235 5969777 8866473
Library 1433572 1367317 1501361
Agricultural Engineering 2125406 3157951 2903080
Agronomy 5427164 5527462 6857028
Animal Husbandry 14158825 13167254 13065851
Animal Pathology 8622851 13791621 18762076
Apiculture 408790 475358
Agriculture 00 00 00
Plant Pathology 1789164 1988243 2493053
Dairy 2961282 3936957 3321100
Entomology 1140000 1908672 2287375
Forage and Pasture 1628764 1822639 1984664
Grass Breeding 2147617 2582065 3023443
Horticulture 7213050 6437629 8398596
Range Grazing 2359684 2356231 2053419
Shade Tobacco 3466166 3431632 3356231
Soils 1969762 2072627 2457767
Tidewater 374507 347896
Tobacco 1436090 2559173 4239324
TobaccoBlack Shank 3654078 4698497 5297275
Pelleting Lab 2025 4471
Turf 393360 591110 546179
Total Cost Payments 78859390 92055137 107616958
BY OBJECT
EXPENSE
Personal Services 44494998
Travel Expense 1228425
Supplies Materials 132 79213
Communications 11076 61
Heat Lights Power Water 1793944
Printing and Publicity 1 539 21
Repairs and Alterations 941618
Rents 829255
Insurance Bonding 1402097
Pensions Ret Systems 1553490
Equipment 8085552
Miscellaneous 377981
Total Expense Payments 75248155
511 262 55
15 21001
155 624 62
12 42416
21 811 41
2 331 50
13 792 23
11 76514
14 300 01
18 773 28
78 659 40
5 399 29
585 947 95
17 64812
164 878 76
13 405 67
24 632 21
2 582 31
16 711 95
15170 53
7152 62
21 486 93
101154 22
16 733 58
86085360 98750485786
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATIONTIFTON
YEAR ENDED JUNE 30
BY OBJECT Contd 1962 1963 1964
OUTLAY
Lands Buildings Improvements
and Equipment 3611235 5969777 8866473
Total Cost Payments 78859390 92055137 107616958
Number of Employees on Payroll
June30 78 85 100
GENERAL
The Georgia Coastal Plain Experiment Station serves the southern part
of the State in experimental work on plants suitable for farms in the section
development of new projects for use of farm and range land in analysis of
soils in study of plant diseases and in working for elimination and control
of disease as well as work on breeding cattle and grazing facilities working
in conjunction with the U S Department of Agriculture in these activities
All employees of the University System are covered in a blanket surety
bond for 10000000 each Bond is handled through the Central Office of the
Regents of the University System and bond data will be found in report filed
covering audit of the Regents Central Office1
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Station for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year787
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Budget FundsFederal 28 602 84
Budget FundsState and Other 232 73208 261334 92
Private Trust and Agency Funds 97 510 80
358 845 72
Accounts Receivable
Air Travel Southern Airways 42500
Tennessee Valley Authority 243139
StateGa Commod Com for
Peanuts 73861 359500
Total Current Assets
FIXED ASSETS
Invested in Plant
FourH ClubRock Eagle 225066709
FourH ClubWahsega 899500
FourH ClubDublin 37157600
Equipment 41937984
Total Fixed Assets
Total Assets
362 440 72
3 050 617 93
3 413 058 65UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableNone Reported
RESERVES
Dept of Agriculture
Cow Testing
Ga Crop Improvement Assoc
Visual Aid
Corn Meal Enrichment
Ga Commod Com for Peanuts
Agric Commod Com for Tobacco
FourH Club Projects
Federal FundsVarious
Private Trust and Agency Funds
SURPLUS
Invested in Plant
For Operations
Total Liabilities Reserves
Surplus
000
2 277 04
1 919 90
273 88
8 336 38
66110
738 61
1 325 50
70 529 20
28 602 84
97 510 80 210 698 03
3 050 617 93
151 742 69 3 202 360 62
3 413 058 65
789
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
SUMMARY
FINANCIAL CONDITION
The Agricultural Extension Service of the University of Georgia at
Athens ended the fiscal year on June 30 1964 with a surplus of 15174269
after providing reserves of 7052920 for Four H Club Projects 833638
for Visual Aid Program 66110 for Corn Meal Program 227704 for De
partment of Agriculture 9751080 for Private Trust and Agency Funds
278067 for funds reserved for other special purposes and 2860284 for
various Federal Funds
Current Assets on this date consisted of 35884572 cash in banks and
accounts receivable of 359500
AVAILABLE INCOME AND OPERATING COSTS
Federal Grants to the Extension Service in the year ended June 30 1964
were 251067380 allotment of State Appropriation funds by the Regents
of the University System was 220800200 and 51696714 was received
from Four H Club Projects and other sources making total income receipts
for the year 523564294
The 523564294 income together with the 24629955 cash balance at
the beginning of the fiscal period made a total of 548194249 available
514849775 of the available funds was expended in the year for budget
approved items of expense 7210982 was paid for buildings and improve
ments and 26133492 remained on hand June 30 1964 the end of the fiscal
year
COMPARISON OF OPERATING COSTS
Expenditures of the Agricultural Extension Service for the past three
years are compared in the following statement790
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
YEAR ENDED JUNE 30
BY ACTIVITY 1962 1963 1964
Administration 16371400 17929193 19160299
Information 16854916 19157493 19532767
Agric Production Development 48926456 61648985 65321247
Home Economics 11363194 12000134 12249411
4H Club Youth Program 14809612 16251751 14714325
County Operations 2 802 53803 3136 51549 3249 70210
Agricultural Marketing 10666495 10025305 6967375
Entomology Survey 1019964 1029340
Civil Defense 1271216 3146515
Marketing and Utilization 1943097 2882509
Public Affairs 1998534 2133964 2202870
Agric Production Management 664992 657701
Peanut Production and
Mechanization 144228 1245548 1253018
Agric Commod Com for Tobacco 564110 1253340
Cotton Utilization 3889664
Economics and Marketing 9 30000
Special Cow Testing 1197290
4 084 255 56 4 595166 77 4 743 115 87
FourH Club Projects 39722615 37306544 47749170
4 481 481 71 4 968 232 21 5 220 607 57
BY OBJECT
EXPENSE
Personal Services374371999 414950886 437081352
Travel Expense 22497042 25101131 26159875
Supplies and Materials 22817527 21913570 23586879
Communications 2161298 2313478 2666187
Heat Lights Water 4055024 4108143 4996772
Printing and Publicity 5276955 7066207 6506742
Repairs Alterations 2616320 5215517 5153490
Rents 82305 57365 65938
Insurance and Bonding 1412712 1640005 1043852
Equipment 3921933 7121581 3986214
Pension PaymentsSocial Security 2363840 2656781 3119288
Miscellaneous 372764 1571222 483186
441949719 493715886 514849775791
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
YEAR ENDED JUNE 30
BY OBJECT Contd
OUTLAY
Repairs
Equipment
Insurance and Bonding
Printing and Publicity
Plans and Specifications
Contract2 New Buildings
Contract2 Swimming Pools
ContractBath House
Miscellaneous
1962 1963 1964
37 906 74 20 864 61 3 644 34
71712 3 986 79 891 33
1 763 83 3900
3683
6000
21 500 00 6 260 95 58 57915 8 995 00
61 984 52 3107335 72109 82
4 481 481 71 496823221 5220 60757
Number of Employees on Payroll
June 30
816
818
840
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Agricultural Extension
Service at the close of the fiscal year on June 30 1964 amounted to 9751080
consisting of the following accounts
U S Income Tax Withholdings3690010
State Income Tax Withholdings 812819
State Retirement 2076469
Federal Retirement2372645
Social Security Withholdings 799137
9751080
FOURH CLUB PARK PROJECTS
At June 30 1964 the Agricultural Extension Service had three FourH
Club Projects viz Rock Eagle Project in Putnam County the Negro FourH
Club Camp in Laurens County and Camp Wahsega in Lumpkin County792
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY Or GEORGIA ATHENS
AGRICULTURAL EXTENSION SERVICE
GENERAL
In the period covered by this report expenditures amounting to
135629224 were made by the various counties of the State as County
NonOffset items directly to employees in Agricultural Extension Service
and were shown on the books as receipts and payments for the fiscal year
ended June 30 1964 for accounting purposes These funds were not received
or disbursed by the Comptroller of the University and therefore have not been
included in this report
Books and records of the Agricultural Extension Service are kept in the
office of the Comptroller of the University of Georgia Athens Georgia and
were found in excellent condition
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper vouchers
Appreciation is expressed to the officials and staff of the Agricultural
Extension Service for the cooperation and assistance given the State Auditors
office during this examination and throughout the year793
im
UNIVERSITY SYSTEM
GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA794
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 8 502344 01
Transfers from Public Trust Funds 105 519 91
Revenues Retained
Grants from Counties and Cities 62000 00
Donations 154108109
Rents 8264725
Interest Earned 6814269
Earnings Educational Services 891614320
Total Income Receipts 1927787815
NONINCOME
Public Trust Funds
Income from Investment 244 46840
Gifts for Principal 16393183
Investments 31775407
Transfers Other Trust Funds 87971
Transfers to College Income 104 686 57
Private Trust Funds 199969801
Total NonIncome Receipts 2 622 045 45
CASH BALANCES JULY 1st
Budget Funds 365298945
Public Trust Funds 23742151
Private Trust Funds 101336433
Total Cash Balances 4903775 29
Totals26 803 698 89
1963
6 445 383 28
232 824 34
50 000 00
1 269 790 40
78 468 09
74 660 30
8687 360 21
16 838 486 62
203 549 93
171 786 09
245 90314
1 428 36
231 991 01
1 706 229 49
2 096 906 00
5157 732 92
260 491 27
873 995 94
6 292 220 13
25 227 612 75795
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
PAYMENTS 1964
EXPENSE
Personal Services 12 242 806 87
Travel 20668571
Supplies Materials 120544869
Communication 176702 29
Heat Light Power Water 35566220
Publications Printing 11412955
Repairs 12586860
Rents 44515992
Insurance I34 578 77
Pensions Benefits 22259696
Equipment 725 226H
Miscellaneous 411742 92
Total Expense Payments 1636660859
OUTLAYS
Lands Improvements
Personal Services 123 480 89
Supplies Materials 10873858
Heat Light Power Water 2507
Publications Printing 145608
Repairs 3929849
Rents 46943
Contracts 107694137
Miscellaneous 6 46
Equipment 94562997
Total Outlay Payments 229604634
Total Cost Payments 1866265493
NONCOST
Public Trust Funds
Investments 46993392
Expense Objects of Trust 96807
Private Trust Funds 214032703
Total NonCost Payments 2 611229 02
CASH BALANCES JUNE 30th
Budget Funds 426821267
Public Trust Funds 38886696
Private Trust Funds 87273531
Total CashBalances 552981494
Totals 2680369889
1963
11 310
197
1178
162
333
108
111
678
193
221
1095
453
644 78
636 38
62210
581 61
572 43
659 70
007 86
430 29
674 99
798 22
915 20
853 93
16 046 397 49
143 048 01 144 478 01 624 60 2 262 62 642 50 1 886 846 92 442 11893436
2 296 832 60
18 343 230 09
413 746 27 1 566 86110
1 980 607 37
3 652 989 45 237 421 51 1 013 364 33
4 903 775 29
25227 61275
796
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
AVAILABLE CASH
Educational and General
Plant Funds
Auxiliary Enterprises
Public Trust Funds
Private Trust or Agency Funds
INVESTMENTS
Education and General
Plant Funds
Public Trust Funds
Private Trust or Agency Funds
242 652 41
661905 03
229 355 23
204 290 31
71103 61 1 409 306 59
1 259 300 00
1 875 000 00
2052 92735
1 075100 00
6 262 327 35
ACCOUNTS RECEIVABLE
Education and General
Ga Tech Foundation 11995886
Sponsored Research 27 474 82
Insurance Claims 1636570
GTRIResearch Proj ects 221 559 57
Other Research 17626055
Miscellaneous 1293955
Auxiliary Enterprises
Voc Rehab and Other
INVENTORIES
Education and General
Physical Plant 18834751
Office Supplies 1647410
Auxiliary Enterprises
Bookstore 31960856
Dining HalL 4 888 88
574 559 05
25 758 50
204 821 61
324 497 44
600 317 55
529 319 05
S 801 270 54
Note Records at Georgia Tech indicate a net investment of 4444579633 in
the Physical Plant at June 30 1964797
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
ACCOUNTS PAYABLE
Education and General 10 230 84
Auxiliary Enterprises 14 44011
PURCHASE ORDERS OUTSTANDING
Education and General 351 461 72
Auxiliary Enterprises 8407 29
RESERVES
EDUCATION AND GENERAL
Restricted FundsRegular 674 904 50
Restricted FundsStudent Aid 163 95512
Unearned Income 4239437
For Working Capital 580 000 00
For Inventories 204 821 61
PLANT FUNDS
For Improvements
AUXILIARY ENTERPRISES
Unearned Income 17200
For Inventories 32449744
For Infirmary 229 678 20
PUBLIC TRUST FUNDS
Fund Balances
PRIVATE TRUST FUNDS
Fund Balances
SURPLUS
FOR OPERATIONS
Education and General
Auxiliary Enterprises
24 670 95
35986901 38453996
1 666 075 60
2 536 905 03
554 347 64
2 257 217 66
1146 203 61
253 564 91
2 416 13
8 160 749 54
255 981 04
S 801 270 54798
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Georgia Institute of Technology Atlanta ended the fiscal year on
June 30 1964 with a surplus of 25356491 in its educational and general
fund after providing the necessary reserve of 36169256 to cover accounts
payable and purchase orders outstanding and reserving 253690503 for
plant additions and improvements 83885962 for restricted funds
4239437 for unearned income 58000000 for working capital and
20482161 for inventories
Assets on this date consisted of 403885744 cash on hand in banks and
invested in Time Deposits and U S Bonds and 77938066 in accounts
receivable and inventories
AUXILIARY ENTERPRISES
The Auxiliary Enterprises ended the fiscal year June 30 1964 with a
surplus of 241613
Reserves provided on the Balance Sheet consist of 2284740 for accounts
payable and purchase orders outstanding 17200 for unearned income
32449744 for stores inventories and 22967820 for infirmary
Assets on this date consisted of 22935523 cash on hand in bank and
invested in Time Deposits and 35025594 invested in stores inventories
and accounts receivable
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
INCLUDES PLANT FUNDS
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the Georgia Institute of Technology by the Regents of the
University System of Georgia in the fiscal year ended June 30 1964 were
483500000 for general operations 50600000 for Southern Technical
Institute 98600000 for research engineering and experiment station and
212900000 for additions and improvements to plant making total allot
ments for the year of 845600000799
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
Income from tuition and fees in the year was 306555295 research
income 355888324 and 200106770 income from other sources and inter
fund transfers which with the allotments from the Regents made total
receipts for educational and general fund purposes 1708210389
From the 1708210389 total income 2500000 was transferred to Public
Trust Funds leaving net income in the amount of 1705710389
The 1705710389 net income and the 343306539 balance on hand at
beginning of the period made a total of 2049016928 available with which
to meet expenditures approved on budget for the year ended June 30 1964
1415526550 of the available funds was expended for current operating
expenses 229604034 was paid for land buildings improvements and equip
ment and 403885744 remained on hand June 30 1964 the end of the fiscal
year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Earnings from dormitories and apartment rentals were 95876338 in the
the year ended June 30 1964 70933781 was received from dining halls
16860532 from the College Inn net sales 8264725 from property rentals
9291026 from military uniforms and 20851024 from other sources making
a total of 222077426
The 222077426 net income and the 21992406 balance on hand at the
beginning of the fiscal year made a total of 244069832 available for operat
ing the auxiliary enterprises in the period under review
221134309 of the available funds was expended for operation of the
auxiliary enterprises in the year including 16630145 deposited in the
Sinking Fund as rent on dormitories and apartments built on the campus
in accordance with the terms of Trust Indenture and 22935523 remained
on hand June 30 1964
The 16630145 paid as rent to the Trustee Account together with other
receipts and payments handled through that account are covered in a sep
arate report
COMPARISON OF OPERATING COSTS
Expenditures for the Educational and General Activities and the Auxi
liary Enterprises the past two years are compared in the statement following800
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963
EDUCATIONAL AND GENERAL
EXPENSE
Administration 106338735 91385637
Student Welfare 11343927 10719832
Instruction 497571490 469129365
Academic Research 66033625 57662801
Extension Division 52235833 49627826
Libraries 44612991 44208272
Plant Operations 122716371 133792438
PlantUniv Sys Bldg Auth 250 000 00
Student AidRestricted Funds 345 977 42 382 437 26
935450714 919769897
Southern Technical Institute 811 743 53 814 613 59
Engineering Experiment Station 3 989014 83 3 882 275 68
1415526550 1389458824
OUTLAY
Plant Improvements 229604634 229683260
16 451 311 84 16 191 420 84
AUXILIARY ENTERPRISES
EXPENSE
General Administration 8209773 6157674
Dining Halls 710987 04 659 059 61
Dormitories and Apartments 88566865 90416685
Other Rental Property 2678461 3251649
Infirmary 20490873 18984678
College Inn 20374586 19819397
Military Uniforms 9715047 10644881
221134309 215180925
Total Cost Payments 18 662 654 93 18343 230 09801
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30
BY OBJECT 1964 1963
EXPENSE
Personal Services 1224280687 1131064478
Travel Expense 20668571 19763638
Supplies Materials 120544869 117862210
Communication 17670229 16258161
Heat Lights Power Water 35566220 33357243
Printing Publications 11412955 10865970
Repairs 12586860 11100786
Rents 44515992 67843029
Insurance Bonding 13457877 19367499
Pensions Ret and Soc Sec 22259696 22179822
Equipment 72522611 109591520
Miscellaneous 41174292 45385393
Total Expense Payments 1636660859 1604639749
OUTLAY
Lands Bldgs Improvements
Personal Services 12348089 14304801
Supplies Materials 10873858 14447801
Heat Lights Water 2507
Printing Publicity 145608 62460
Repairs 3929849 226262
Rents 46943 64250
Contracts Purchases 107694137 188684692
Equipment 94562997 11893436
Miscellaneous 646 442
Total Outlay Payments 229604634 229683260
Total Cost Payments 18 662 654 93 18 343 230 09
Number of Employees on Payroll
June30 2162 1992
Average Enrollment
Regular Term
General College 5929 5638
Extension Division 1577 1356
Southern Tech Institute 910 899802
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30
BY OBJECT Contd
1964
1963
Cost PaymentsRegular Term
Fall Winter and Spring Quarters
General College
College Expense 1077366490
Experiment Station 398901483
Outlay 229604634
1705872607
Extension Division 522358 33
Southern Tech Institute 753227 53
1833431193
Summer School
General College 26982700
Southern Tech Institute 5851600
10 562 912 25
3 882 275 68
2 296 832 60
16 742 020 53
496 278 26
764 899 84
18 003 198 63
290 317 71
49 713 75
18 662 654 93 18 343 230 09
Annual Student Per Capita Cost
General College
Expense
Experiment Station
Outlay
Extension Division
Southern Tech Institute
817 11 1 876 85
672 80 689 81
387 26 40811
2 877 17 2 974 77
331 24 365 99
827 77 839 71
GEORGIA TECH RESEARCH INSTITUTE ACCOUNT
Included in the unit report in memorandum form only on pages 31
through 35 is a summary of an account related to the Georgia Institute of
Technology the Georgia Tech Research Institute a nonprofit corporation
The income credited to this account is restricted to research by the Engin
eering Experiment Station of the School and the funds are not included in
the operating account or the balance sheet of Tech except that shown as
paid to the Georgia Institute of Technology in the amount of 228841661803
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
PUBLIC TRUST FUNDS
Public Trust Funds held by Georgia Institute of Technology at June 30
1964 amounted to 225721766 and consisted of 20429031 cash on hand
and in banks and 205292735 investments
Receipts and payments of the trust funds for the year ended June 30
1964 are shown on pages 4041 of the unit report and are summarized as
follows
RECEIPTS
INCOME
For Objects of Trust 20983269
Gifts for Principal 16393183
Income for Principal62 38088 31138364
To Georgia Tech from Income Net 104 686 57
NONINCOME
Investment Realized 272 754 07
BALANCE JULY 1 1963
For Income 5246384
For Principal 14327732 19574116
67519230
PAYMENTS
EXPENSE
For Objects of Trust 96807
NONEXPENSE
Investments Made 46993392
BALANCE JUNE 30 1964
For Income 12905176
For Principal 7523855 20429031
67519230
I
ill
ill804
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal year on
June 30 1964 amounted to 114620361 and these accounts are detailed on
pages 82 through 88 of the unit report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been properly accounted for
and expenditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Georgia Institute
of Technology for the cooperation and assistance given the State Auditors
office during this examination and throughout the year805

UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
ATLANTA806
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units2 255 995 43 2 385 980 27
Transfers from Public Trust Funds 25000 94445
Revenues Retained
Donations 10833612 8878431
Earnings Educational Services 103576235 82917086
Interest 4341761 3292583
Grants Counties and Cities 2500000 2500000
Rents on Property 6153979 5857901
Total Income Receipts353030130 342138473
NONINCOME
Private Trust Funds 28402691 20119663
CASH BALANCES JULY 1st
Budget Funds 167341308 124466278
Private Trust Funds 7589700 4940309
Totals556363829 491664723UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
807
PAYMENTS 1964 1963
EXPENSE
Personal Services260231818 240161553
Travel 2208318 1753111
Supplies Materials 8944849 7629148
Communication 3072670 2674825
Heat Light Power Water 5258974 4731421
Publications Printing 2690482 2660522
Repalrs 2578219 2426350
Rents 4693759 3739183
Insurance 1680313 2500773
Pensions Benefits 5132186 4875306
Equipment 17571123 14794651
Miscellaneous 2333598 2360052
Total Expense Payments316396309 290306895
OUTLAY
Lands Buildings
Personal Services 1107205 2303402
Supplies Materials 2291716 838339
Printing Publicity 10494 1278
Repairs 593065 450
Contracts 26970975 2180049
Equipment 8667836 3633030
NONCOST
Private Trust Funds 24375247 17470272
CASH BALANCES JUNE 30th
Budget Fund 164333838 167341308
Private Trust Funds 11617144 7589700
Totals 556363829 491664723808
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Educational and General
General Operations 56587928
Restricted Funds 3128196
Plant Funds 73763384 133479508
Auxiliary Enterprises 308 523 35
Agency Funds 11617144 175948987
Advance Deposits
Educational and General
U S Supt of Documents 1995
Accounts Receivable
Educational and General
General Operations 495759
Restricted Funds 175572 671331
OTHER ASSETS
Auxiliary Enterprises
Stores Inventories 43 810 80
1 810033 93UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1964
809
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Educational and General
Auxiliary Enterprises
RESERVES
Educational and General
Purchase Orders Outstanding
Unearned Income
DepositFor Razing Building
Restricted Funds
For Scholarships 389778
Other 2913990
For Plant Improvements
Auxiliary Enterprises
Reserve for Stores Inventories
Agency Funds
Student Activities
Student Scholarships and Loan
Funds
Other
SURPLUS
Educational and General
Auxiliary Enterprises
Stores and Refectory 232 01476
Office Rental Fund 7148522
1 934 57
5023 37
31 906 33
172 219 86
200 00
6 957 94
33 037 68
737 633 84 974 997 71
75 291 42
33 002 75
7 877 27
364 596 06
43 810 80
116 171 44
303 499 98 668 096 04
1 810 033 93810
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia State College at Atlanta ended the fiscal year on June 30
1964 with a surplus of 36459606 in its Educational and General Fund after
providing the necessary reserve of 3384090 for accounts payable and pur
chase orders outstanding and reserving 17241986 for unearned income
73763384 for plant improvements and 3303768 for restricted and other
funds
AUXILIARY ENTERPRISES
The College had a surplus of 30349998 in the Auxiliary Enterprises
account after reserving 502337 for accounts payable and 4381080 for
stores inventory
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COST
Allotments to the College by the Board of Regents in the year ended June
30 1964 was 225200000 for operations in addition to which the College
received 96482757 from student fees 13333612 from gifts and grants
placed in agency funds 6977417 from interest on investments and other
income 399543 transferred from other State units for research making
total income received for the year 342393329
The 342393329 income together with the 144769368 cash balance on
hand at the beginning of the fiscal year made a total of 487162697 available
with which to meet the years operating expenses and payment on plant
improvement projects
314039903 of the available funds was expended for current operating
expenses of the Educational and General activities at the College 39641291
for plant improvements and 133481503 remained on hand June 30 1964
the end of the fiscal vear
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
The net income from store sales office rental and interest on time deposits
held by the Auxiliary Enterprises fund for the year was 10636801 This811
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
added to the cash on hand of 22571940 made a total of 33208741 to
account for in the Auxiliary accounts
2356406 of the available funds were expended for current operating
expense of the Auxiliary Enterprises at the College and 30852335 remained
on hand at the end of the fiscal year June 30 1964
COMPARISON OF OPERATING COST
Expenditures for all activities at the College for the past three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
1964
1963
1962
EDUCATIONAL AND GENERAL
Administrative and General 436 982 45
Student Welfare 12050809
PlantMaintenance 30014107
PlantImprovements 396 412 91
Library 25230659
Instruction 185397678
Research 15126771
Extension 2371080
Student AidScholarships 1 07693
OtherNursing School 428 61
393 856 70
103 42011
297196 74
89 565 48
243 788 99
690 894 26
122 364 36
23 560 51
4 537 02
686 54
Total Educational and General 3 536 81194 2969 870 71
B 358 059 27
87 10278
270 094 50
431 973 71
221 700 02
1 453 246 26
120 592 83
15 257 08
9 350 23
64899
2 968 025 67
AUXILIARY ENTERPRISES
Bookstore 1066600 1069552 1075720
Refectory 293931 229761 147283
Office Rental 995875 977059 982965
Total Auxiliary Enterprises 2356406 2276372 2205968
Total Cost Payments3 560376 00 2992 63443 2990 085 35812
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
EXPENSE
Personal Services2 602 31818 2 401 615 53 2105 957 63
Travel Expense 2208318 1753111 1959477
Supplies and Materials 8944849 7629148 7278694
Communication 3072670 2674825 2187573
Heat Light Power Water 5258974 4731421 4325956
Printing and Publicity 2690482 2660522 2748022
Repairs and Alterations 2578219 24 263 50 11 413 25
Rents 4693759 3739183 2988703
Insurance 1680313 2500773 2629088
PensionsSocial Security Cost 5132186 48753 06 40 26817
Equipment 17571123 14794651 13420869
Miscellaneous 2333598 2360052 2508877
Total Expense Payments3163 96309 2 903 068 95 2 558 111 64
OUTLAY
Land Buildings Improvements 30973455 5323518 41278613
Equipment 8667836 3633030 1918758
Total Cost Payments3 560 37600 2 992 634 43 2 990 085 35
Number of Employees on Payroll
June 30 359 348 341
Average Enrollment
Fall Quarter 4509 3873 3447
Winter Quarter 4433 3730 3272
Spring Quarter 4309 3629 3273
Average Regular Term 4417 3744 3331
Summer School 2696 2234 2084
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense297614427 274537495 240337191
Outlay 39641291 8956548 43197371
Total CostRegular Term3 372 55718 2 834 940 43 2 835345 62
Summer School 18781882 15769400 15473973
3 560 376 00 2 992 634 43
990 085 35813
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE ATLANTA
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Average Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters 673 79 8974 733 27 2392 721 52
129 68
763 53 75719 85120
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds receipts and payments and balances
held by the College at the close of the fiscal year on June 30 1964 amounted
to 11617144 are shown by fund on pages 15 through 16 of the unit report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
Books and records of the College were found in good condition All receipts
disclosed by examination have been accounted for and expenditures for the
period under review were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year815
UNIVERSITY SYSTEM
MEDICAL COLLEGE OF GEORGIA AUGUSTA816
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 5 296 000 00 5 514 500 00
Revenues Retained
Grants from U S Government 155544296 108752454
Donations 43961837 44924746
Interest1 7800000 6593612
Earnings Educational Services 199490409 154527886
Transfers from Public Trust Funds 657281 669309
Total Income Receipts 937053823 866918007
NONINCOME
Public Trust Funds
Gifts Contributions 2451704
Income on Investments 8598 47
Investments 1051623
TransfersBudget Funds 6 572 81
Private Trust Funds 18967398
CASH BALANCES JULY 1st
Budget Funds 236569146
Public Trust Funds 13391 95
Private Trust Funds 5567551
Totals 1203203006
7161300
8 548 84
12 229 24
6 693 09
179 220 27
2 184 93810
4 090 37
28 807 26
11 151 934 06817
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
PAYMENTS 1964
EXPENSE
Personal Services 639050169
Travel 9733880
Supplies Materials 134610275
Communication 7894674
Heat Light Power Water 19208683
Publications Printing 6053565
Repairs 7709708
Rents 4414916
Insurance 5863592
Pensions Benefits 16003487
Equipment 51741661
Miscellaneous 11047244
Total Expense Payments 9133 318 54
OUTLAYS
Lands Buildings
Personal Services 173833
Rents 3937300
Contracts
NONCOST
Public Trust Funds
Investments 2589500
Expense Objects of Trust
Private Trust Funds 16186007
CASH BALANCES JUNE 30th
Budget Funds 256179982
Public Trust Funds 2455588
Private Trust Funds 8348942
Totals 1203203006
1963
5 746 506 18
88 748 33
1 090 317 91
71 221 80
171 565 93
38 52017
124 975 50
44 991 33
86 414 99
135 418 35
639 888 00
92164 58
8 330 733 07
157 693 64
76 362 00
3441
152 352 02
2 365 691 46
13391 95
55 675 51
1115193406818
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Available Cash
Medical CollegeOperating Funds1 292 693 41
Medical CollegeRestricted Funds 638 819 35
Eugene Talmadge Memorial Hospital 589 230 92
Auxiliary Enterprises 4105614
Public Trust Funds 2455588
Private Trust or Agency Funds 171 567 93
Accounts Receivable
Restricted Funds 21722277
Hospital Accounts 64336820
INVESTMENTS PUBLIC TRUST FUNDS
Real Estate 1400000
Student Notes 7852623
U S Bonds 26829
Univ System Bldg Auth Bonds 1719935
City of BrunswickWater Revenue Certificates 50000 00
BankSavings Certificates 500000
Mutual Funds and Other Investments 10 540 21
INVENTORIES
Hospital StoresWarehouse 39114064
Auxiliary Enterprises 45 62917
2 757 923 63
860 590 97
175 534
436 769 81
4 230 818 49810
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Purchase Orders Outstanding
Medical College 1407306
Eugene Talmadge Memorial Hospital 152 285 85
RESERVES
For Plant ImprovementsCollege 984 934 67
For Plant ImprovementsHospital 49 610 89
For Working CapitalCollege 6000000
For Working CapitalHospital 17500000
Restricted Funds 85604212
For Accounts ReceivableHospital 643 368 20
Stores Inventories 436 769 81
Public Trust Funds 20008996
Private Trust or Agency Funds 171 567 93
SURPLUS
For Operations
Medical College 233 685 68
Eugene Talmadge Memorial Hospital 212 33418
Auxiliary Enterprises 41 05614
166 358 91
3 577 383 58
487 076 00
4 230 818 49820
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Medical College of Georgia ended the fiscal year on June 30 1964
with a general fund surplus of 23368568 after providing the necessary
reserve of 1407306 to cover outstanding accounts payable and reserving
85604212 for restricted funds 98493467 for additions and improvements
to plant and 6000000 for working capital
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enter
prises at the College on June 30 1964 was 4105614 after providing reserve
of 4562917 for stores inventory
EUGENE TALMADGE MEMORIAL HOSPITAL
Surplus available for operation of the Eugene Talmadge Memorial Hos
pital on June 30 1964 was 21233418 after providing reserves of 15228585
for liquidation of outstanding accounts payable 4961089 for additions and
improvements to plant 17500000 for working capital 39114064 for
stores inventory and 64336820 for Hospital accounts receivable
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Total income with which to meet the years educational and general
operating expenses and plant improvements was provided by 169600000
allotment by the Regents 185153435 gifts and grants 9902298 grant
overhead 26693953 student fees 657281 transfer from Public Trust
Funds 819500 transfer from Auxiliary Funds and 16513494 from other
sources making total receipts of 409339961
The 409339961 income and the 154431980 cash balance on hand at
the beginning of the fiscal year made 563771941 funds available with
which to meet educational and general costs in the year
203770375 of the available funds was expended in the year for educa
tional and general operating expenses 166676457 was paid from restricted
funds 178333 was paid for plant additions and improvements and
193151276 remained on hand June 30 1964 the end of the fiscal year821
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Receipts from Auxiliary Enterprises in the fiscal year were 29073933
from which 4334000 was transferred to the Eugene Talmadge Memorial
Hospital and 819500 was transferred to the Medical College leaving net
income of 23920433
The 23920433 net income together with the 5630406 cash balance at
the beginning of the year made a total of 29550839 available with which
to meet operating costs of the Auxiliary Enterprises in the period under re
view
25445225 of the available funds was expended for current operating
expenses of the Auxiliary Enterprises in the fiscal year leaving a cash balance
on hand June 30 1964 of 4105614
OPERATING ACCOUNTS
HOSPITAL
EUGENE TALMADGE MEMORIAL
AVAILABLE INCOME AND OPERATING COSTS
Total income of the Eugene Talmadge Memorial Hospital in the year
ended June 30 1964 amounted to 503793429 of which 360000000 was
provided by allotment by the Regents of the University System 111058318
was received for hospital fees 8448282 from sales and services 4334000
transfers from Auxiliary Enterprises and 19952829 from other sources
The 503793429 income and the 76506760 cash balance at the be
ginning of the year made total funds available for the operation of the Hos
pital 580300189 in the year ended June 30 1964
517439797 of the available funds was expended in the year for operating
expenses 3937300 was paid for plant additions and improvements and
58923092 remained on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for all the activities at the College for the past three years
are compared in the statement following822
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
BY ACTIVITY
YEAR ENDED JUNE 30
1964 1963 1962
EDUCATIONAL AND GENERAL
Administration and General 363 326 62
Research Coordination 15 605 50
Veterinary Service and Research 00
Student Welfare 00
PlantOperations 155 317 60
PlantImprovements 1 738 33
Library 7199493
Instruction 143145910
Restricted Proj ects 1 666 764 57
353 279 82 233 645 02
00 00
9 393 84 00
8 029 64 5 281 23
146 615 55 118 030 39
156 473 00 935133
51 671 42 47 992 78
329 57712 1 234 855 27
560 795 94 1 051 347 70
Total Education and General3706 206 65 3 615 836 33 2 700 503 72
AUXILIARY ENTERPRISES
Print Shop 2890818
Student Health 6 694 74
Auxiliary Administration 4 818 74
Veterinary Services 76 534 55
Bookstore 598976
Residence I 2229870
Residence II 2509154
Residence III 1413524
Snack Bar 3688862
Brace Shop 1639649
Parking 1669569
Total Auxiliary Enterprises 254 452 25
E TALMADGE MEMORIAL HOSPITAL
Administration and General 62889982
Research Coordination 3 037 45
Employee Welfare 00
PlantOperations 324 269 88
PlantImprovements 39 373 00
Patient Care331964399
Services 89854683
Total E Talmadge Mem Hosp5 213770 97
Total Cost Payments917442987
4 84511
34 095 42
35 003 09
38 371 86
4 767 68
24 857 77
34 081 25
36 379 35
11231548 10008605
B 53409447 46473626
00 00
1 886 04 2 360 54
332 247 69 307 784 52
1 220 64 11 934 44
3 011 046 26 2 936 27613
879 779 80 798 070 91
760 274 90 4 521 162 80
3 488 426 71 7 321 752 57823
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
YEAR ENDED JUNE 30
BY OBJECT
1964
EXPENSE
Personal Services6 390 501 69
Travel Expense 9733880
Supplies Materials 134610275
Communication
78 946 74
Heat Light Power Water 19208683
Printing Publicity 60 535 65
Repairs Alterations 7709708
Rents 4414916
Insurance Bonding 5863592
Pensions Ret Systems 16003487
Equipment 517 416 61
Miscellaneous 110 472 44
1963
5 746 506 18
88 748 33
1 090 317 91
71 221 80
171 565 93
38 52017
124 975 50
44 991 33
86 414 99
135 418 35
639 888 00
92164 58
1962
5 313 580 60
78 376 63
918 200 94
66 155 45
153 901 29
33 571 02
70 585 43
29 217 17
93 236 72
117 94511
393 586 42
32 110 02
Total Expense Payments 9133 318 54
4111133
OUTLAY
Land Bldgs Improvements Equip
330 733 07 7 300 466 80
157 693 64 21 285 77
Total Cost Payments9 174 429 87 8 488 426 71 7 321 752 57
Number of Employees on Payroll
June 30
Average Enrollment
Medical School Including Med
Art and Tech
School of Nursing
1754
432
103
535
COST PAYMENTS
Educational and General
Expense
Auxiliary Enterprises
Expense 254 452 25
1673
401
83
484
1584
394
77
471
3 704 468 32 3 459 363 33 2 691 152 39
112 315 48 100 086 05
Educational and General
Outlay
3 958 920 57 3 571 678 81 2 791 238 44
1 738 33 156 473 00 9 351 33
3 960 658 90 3 728151 81 2 800 589 77
ExpenseE Talmadge Hospital 5174397 97 4 759 054 26 4 509 228 36
OutlayE Talmadge Hospital 3937300 122064 1193444
174 429 87 8 488 426 71 7 321 752 57824
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
BY OBJECT Contd
COST PAYMENTS Contd
Annual Student Per Capita Cost
Based on Educational and General
Fund and Auxiliary Enterprises
Cost Exclusive of Cost of
Operating the Eugene Talmadge
Memorial Hospital
Expensei
Outlay
YEAR ENDED JUNE 30
1964 1963 1962
739885 737950 592620
325 32329 1985
7 402 10 7 702 79 5 946 05
Prior to the year ended June 30 1956 the University Hospital which is
maintained by the City of Augusta and situated on ground adjacent to the
Medical College was used as a teaching hospital by the Medical College of
Georgia In the latter part of the year ended June 30 1956 the Eugene
Talmadge Memorial Hospital was put into operation and is now being used
as a teaching hospital by the Medical College
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1964 amounted to
20008996 of which 2455588 was cash in bank 26829 in U S Bonds
1719935 in University System Building Authority Bonds 7852623 in
student notes 1400000 invested in real estate in Augusta 5000000 in
City of BrunswickWater Revenue Certificates 500003 in Bank Savings
Certificates and 1054021 in Mutual Funds and other investments
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand June 30 1964 amounted to
17156793 and consisted of student breakage deposits student activity
binds and others as detailed on page 34 of the unit report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in audit report
covering the Central Office of the Regents of the University System of
Georgia825
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA AUGUSTA
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exam
ination and throughout the year827
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON828
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS
1964
1963
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 74923697 61570793
Transfers from Public Trust Funds 25000 25000
Revenues Retained
Earnings Educational Service 779 71343 619075 32
Donations 1078030 1101306
Interest 693750 734649
Total Income Receipts1 546 918 20 1253392 80
NONINCOME
Public Trust Funds
Gifts Contributions 6481400 5033000
Income on Investments 13260 63105
Investments 632086 340066
Private Trust Funds 20942505 15530847
CASH BALANCES JULY 1st
Budget Funds 29936327 30225529
Public Trust Funds 394373 229802
Private Trust Funds 4185073 2279300
Total217276844 179040929UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
829
PAYMENTS
1964
1963
EXPENSE
Personal Services 912 524 78
Travel 1369542
Supplies Materials 20589507
Communications 11 459 76
Heat Light Power Water 3938559
Publications Printing 562532
Repairs 474822
Rents 7543792
Insurance 8 587 23
Pensions Benefits 2386520
Equipment 5103730
Miscellaneous 2015287
Total Expense Payments1 372 414 68
OUTLAY
Lands Improvements
Personal Services 17 348 66
Supplies Materials 2777498
Printing Publicity
Repairs 1 552 50
Contracts 9 432 00
Equipment 45 667 94
NONCOST
Public Trust Funds
Investments 71 760 00
Private Trust Funds 20893201
CASH BALANCES JUNE 30th
Budget Funds 37209071
Public Trust Funds 345119
Private Trust Funds 4234377
Totals217276844
752 569 70
10 388 61
174 902 79
9 400 87
34 287 36
5 210 05
6 94113
37 277 60
11 505 67
24 995 51
59 69213
19 429 85
1146 601 27
3 974 19
15183 23
1800
138 50
48 318 02
42 051 61
52 716 00
136 250 74
299 363 27
3 943 73
41 850 73
1 790 409 29830
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash
Educational and General 14938651
Auxiliary Enterprises 93197 88
Plant Funds 12950632
Public Trust Funds 345119
Private Trust and Agency Funds 42343 77
Accounts Receivable
Educational and General 299500
Auxiliary Enterprises 6211 00
417 885 67
9 206 00
OTHER ASSETS
Inventories
Educational and GeneralWarehouse 12000 00
Auxiliary EnterprisesBookstore 11 85816
Auxiliary EnterprisesDining Hall 10 566 45
Notes Receivable
Public Trust FundsStudent Notes
34 424 61
218 920 64
680 436 92831
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable and Purchase Orders Outstanding
Educational and General 1212400
Auxiliary Enterprises 768500 1980900
RESERVES
Eor Plant Improvements 12950632
Eor Restricted FundsScholarships 7 93498
For Restricted FundsExtension 2 459 34
For Unearned Income
Educational and General 70 882 22
Auxiliary Enterprises 72 81180
For Inventories 3442461
For Public Trust Funds 222 371 83
For Private Trust and Agency Funds 42 34377 582734 87
SURPLUS FOR OPERATIONS
Educational and General 5898097
Auxiliary Enterprises 1891208 7789305
680 436 92832
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The West Georgia College at Carrollton ended the fiscal year on June 30
1964 with a surplus of 5898097 in its educational and general fund after
providing the necessary reserve of 1212400 for accounts payable and pur
chase orders outstanding and reserving 7088222 for unearned income ap
plicable to summer school and fall of 1964 12950032 for plant improve
ments 205369 for Coop Program for Elementary Education 793498 for
scholarships 40505 for unexpended funds donated by the Fund for Adult
Education and 1200000 for warehouse inventory
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls dormitories and other
auxiliary enterprises at the College on June 30 1904 was 1891208 after
providing reserves of 708500 for accounts payable 7281180 for unearned
income and 2242401 for inventories
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year ended June
30 1904 was 08000000 for operations in addition to which the College
received 73097 vocational funds from the State Department of Education
29353755 was collected in tuition and fees 1078030 from private dona
tions for scholarships 693750 for interest earned on Savings Accounts
making total receipts for the year 99799232 From this 99799232 received
100000 was transferred to Plant Funds for improvements leaving net in
come receipts of 99099232
The 99699232 income together with the 10891176 cash balance on
hand at the beginning of the fiscal year made a total of 110590408 available
with which to meet the years operating expenses for educational and general
purposes
95651757 of the available funds was expended for current operating
expenses of the educational and general activities at the College and
14938151 remained on hand June 30 1964 the end of the fiscal year833
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income receipts from dormitories dining halls and other auxiliary enter
prises at the College in the year ended June 30 1964 were 48627588 From
the 48627588 received 5164360 was transferred to the plant funds for
improvements leaving net income receipts of 43453228
The 43463228 net income and the 7446271 cash balance on hand at
the beginning of the year made a total of 50909499 available for operating
the auxiliary enterprises in the year
41589711 of the available funds was expended for operation of the
auxiliary enterprises in the period under review and 9319788 remained on
hand June 30 1964
PLANT FUNDS
AVAILABLE INCOME AND IMPROVEMENT COST
Allotment to the College by the Board of Regents in the year ended June
30 1964 for improvements to the Plant was 6250000 In addition to this
6250000 received from the Board of Regents 100000 was transferred
from the Educational and General fund 5164360 from the Auxiliary En
terprises account and 15000 was received for rent of equipment making
total receipts for the year for Plant Funds 11529360
The 11529360 income and the 11598880 cash balance on hand at
July 1 1963 made a total of 23128240 available for plant improvements
10177608 of the available funds was expended for plant improvements
and purchase of equipment and 12950632 remained on hand at June 30
1964
COMPARISON OF OPERATING COST
Expenditures for all activities at the College for the past three years are
compared in the following statement834
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration and General 16091125
Student Welfare 2206826
Plant Operations 85019 87
Library 6265842
Instruction 61457590
Extension and Adult Education 805 87
Scholarships 1047800
1963
149 832 74
17 948 49
92 212 55
57 983 37
492 599 98
60913
10149 81
AUXILIARY ENTERPRISES
DiningHall 22267901 18546836
Dormitories 15421478 10664533
Apartments 155281 240186
Bookstore 2243117 1918711
Health Service Note 1501934 1156254
Total Auxiliary Enterprises 41589711 32526520
PLANT FUNDS
Plant Improvements 10177608 10968355
Total Cost Payments1 474190 76 1 256 284 82
NoteHealth Service Shown Under
Student Welfare in Prior Years
Reports
1962
112 221 49
11 084 40
69 988 71
47 185 22
356 653 54
1 093 07
3 323 45
Total Educational and General 956 517 57 821 336 07 601 549 88
188 797 44
79 682 03
3 934 42
13 666 29
8188 08
294 268 26
29 887 73
925 705 87
BY OBJECT
EXPENSE
Personal Services
Travel Expense
Supplies and Materials 205
Communication
Heat Lights Water
Printing Binding Publicity
Repairs Alteration
RentsRegular
RentsBuilding Authority
Insurance
PensionsSocial Security
Equipment
Miscellaneous
91252478 75256970 8 578 394 85
13 695 42 10 388 61 1010271
205 895 07 174 902 79 166 742 68
11 459 76 9 400 87 7 916 26
39 385 59 34 287 36 29 707 33
5 625 32 5 210 05 3 261 04
4 748 22 6 94113 6 409 03
11 761 62 551 60 272 28
63 67630 36 726 00 17 520 00
8 587 23 11 505 67 11 926 23
23 865 20 24 995 51 8 792 32
51 037 30 59 69213 43303 41
20152 87 19 42985 11 470 00
137241468 114660127 89581814835
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
OUTLAY
Additions Improvements 5610814 6763194 1647782
Equipment 4566794 4205161 1340991
Total Cost Payments 1 474190 76 1 256284 82 925705 87
Number of Employees on Payroll
June30 167 150 131
Average Enrollment
Pali Quarter 1220 1129 1089
Winter Quarter 1352 1159 1063
Spring Quarter 1209 1068 1008
Average Regular Term 1260 1119 1053
Summer School 559 519 512
Cost PaymentsRegular Term
Expense132957968 111528753 87857663
Outlay 10177608 10968355 2988773
Total CostRegular Term1 431 355 76 1 224 971 08 908 464 36
Summer School Cost 42 83500 31 313 74 17 241 51
Total Cost Payments147419076 125628482 92570587
Average Student Per Capita Cost
Regular Term
Expense 105522 99668 83436
Outlay 8077 9802 2838
113599 109470 86274
PUBLIC TRUST FUNDS
Public Trust Funds Student Loan Funds held by the College on June 30
1964 amounting to 22237183 consist of 345119 cash in bank and
21892064 in student notes for loans836
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the
fiscal year on June 30 1964 amounted to 4234377 and these accounts are
listed further on pages 12 through 14 of the unit report
GENERAL
The College uses the Sand Hill School in the Carroll County school system
for teacher training and in the year ended June 30 1964 paid 850000 to
the Carroll County Board of Education for supplement to salaries of County
teachers in this laboratory school This cost is classified as personal services
in the within report The total cost of the Practice School was 1366750 for
the year under review
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year837
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA838
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 61102400
Transfers from Public Trust Funds 1 48514
Revenues Retained
Grants U S Government 374715
Earnings Educational Services 81465069
Interest 1874037
Donations 280000
Total Income Receipts1 452 447 35
NONINCOME
Public Trust Funds
Gift Contributions 4851355
Income on Investments 97801
Investments 971241
Private Trust Funds 23963044
CASH BALANCES JULY 1st
Budget Funds 63453752
Public Trust Funds 887020
Private Trust Funds 9398432
Totals248867380
1963
645 612 00
1 378 01
6 266 85
707 505 49
15 410 43
3 205 19
1 379 377 97
49 696 52
447 75
6 907 01
233 531 95
515 022 02
6 675 42
64 519 48
2 25617812UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
839
PAYMENTS 1964
EXPENSE
Personal Services 74929488
Travel 704207
Supplies Materials 30106402
Communication 7 617 60
Heat Light Power Water 2784624
Publications Printing 811968
Repairs 734374
Rents 211299
Insurance 26316 35
Pensions Benefits 2018841
Equipment 2849483
Miscellaneous 1290479
Total Expense Payments1198 345 60
OUTLAYS
Lands Improvements
Personal Services 18 364 90
Supplies Materials 2210678
Printing 6300
Repairs 29317746
Rents 2769560
Contracts 1828859
Equipment 58 507 40
NONCOST
Public Trust FundsInvestments 49493 01
Private Trust Funds 22889701
CASH BALANCES JUNE 30th
Budget Funds 45043554
Public Trust Funds 1858116
Private Trust Funds 10471775
Totals248867380
1963
694 585 92
5 961 81
275 317 79
6 805 45
25 568 79
10 338 72
11 837 42
2 080 34
25 488 82
16 639 54
32 461 01
10 998 05
1118 083 66
8 061 75
6 672 73
154 50
73 938 66
25 470 96
1 251 06
26 229 15
54 856 50
204 067 11
634 537 52
8 870 20
93 984 32
2 256 178 12Auxiliary
Enter
prises
840
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1964
Educ
and
ASSETS General
CASH ON HAND AND IN BANK
Budget Funds
For Operations 11017278 10501013
For Plant Funds Outlay 23525263
Public Trust Funds 1858116
Private Trust Funds 10471775
INVESTMENTS
Public Trust Funds
U S Bonds 538400
Student Loans 20477398
ACCOUNTS RECEIVABLE
67888230 10501955
942
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts PayableNone Reported
RESERVES
For Purchase Orders Outstanding
Operations 1490324 658563
Plant Fund 1570243
For Unearned Income 1884895 2118014
For Public Trust Funds 22873914
For Private Trust Funds 10471775
For Plant Funds 21955020
For Working Capital 2500000
For Research Project 391763
SURPLUS
For Operations 4750296 7725378
67888230 10501955
Note Inventories of 4416279 for Canteen Stores are not included in above
figures841
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The North Georgia College at Dahlonega ended the fiscal year on June 30
1964 with a surplus of 4750296 in educational and general funds after
providing reserve of 3060567 to cover purchase orders outstanding
1884895 for unearned income 21955020 for plant additions and improve
ments 3917S3 for research and special equipment and 2500000 for
working capital
AUXILIARY ENTERPRISES
There was a surplus of 7725378 in the accounts of the Auxiliary Enter
prises at the end of the year on June 30 1964 after reserving 658563 for
purchase orders outstanding and 2118014 for unearned income
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment by the Regents to the North Georgia College in the year ended
June 30 1964 was 61700000 of which 56100000 was for general fund
operations 1700000 for plant improvements and 3900000 for faculty
housing Faculty housing amortization refunds of 597600 were made
making net allotments 61102400
Income from tuition fees interest on investments rents gifts and other
sources was 20548999 and 148514 received from Public Trust Funds
8253986 was transferred from the Auxiliary Enterprises account which
with allotment from the Regents and other income made total income from
all sources 90053899
The 90053899 income together with the cash balance of 59648583
at the beginning of the fiscal year made total funds available for educational
and general purposes 149702482
71339568 of the available funds was expended for the current operating
expenses of the educational and general activities at the College 43820373
was paid for buildings improvements and equipment and there remained
on hand June 30 1964 34542541842
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of auxiliary enterprises at the College in the
year ended June 30 1964 was 63444822 from which 8253986 was
transferred to the educational and general fund account leaving net income
receipts of 55190836
The 55190835 income receipts and the 3805169 cash balance on hand
at the beginning of the fiscal year made a total of 58996005 available for
operation of the auxiliary enterprises at the College
48494992 was expended for current operating expenses of the auxiliary
enterprises in the fiscal year leaving a cash balance in the auxiliary enter
prises account of 10501013at the end of the fiscal year on June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years are com
pared in statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
EDUCATIONAL AND GENERAL
Administration 11753471 9597043 8476551
Plant Maintenance 13420334 13438349 14082769
Plant Improvements 43820373 14177881 8422030
Library 4629443 5151107 4012946
Instruction 39097033 37407350 34381350
Student Welfare 2414287 3870411 3566677
Scholarships 25000 25000 50000
Total Educational and General 1151 599 41 83667141 72992323
AUXILIARY ENTERPRISES
Dining Halls 29990848 26837652 26106662
Dormitories 12286492 11748971 11881054
Faculty Housing 1339843 1283618 1268708
Other Agencies 4877809 2448865 2555744
Total Auxiliary Enterprises 48494992 42319106 41812168
Total Cost Payments163654933 125986247 114804491UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
843
YEAR ENDED JUNE 30
BY OBJECT 1964 1963 1962
EXPENSE
Personal Services1 74929488 69458592 64020175
Travel Expense 704207 596181 626439
Supplies Materials 30106402 27531779 27798754
Communication 761760 680545 588447
Heat Light Power and Water 27 846 24 25 568 79 25 963 86
Printing Publicity 811968 1033872 902775
Repalrs 4 734374 1183742 1752058
Rents 211299 208034 184592
Insurance Bonding 2631635 2548882 2610675
Pensions Social SecurityRet 2018841 1663954 1463960
Equipment 2849483 3246101 2831799
Miscellaneous 1290479 1099805 1006401
119834560 111808366 106382461
OUTLAY
Land Buildings Improvements 37969633 11554966 8372680
Equipment 5850740 2622915 49350
163654933 125986247 114804491
BY TERMS
Fall Winter Spring Quarters
Expense 116373060 108655316 103363351
Outlay 43820373 14177881 8422030
Total CostRegular1 601 934 33 1 228 331 97 1117 853 81
SummerSchool 3461500 3153050 3019110
Total Cost Payments163654933 125986247 114804491
Number of Employees on Payroll
June 30 159 144 144
Average Enrollment
Regular Term
Fall Winter Spring Quarters 897 846 843
SummerSchool 385 257 248844
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30
BY TERMS Contd 1964 1963 1962
Annual Student Per Capita Cost
Regular Term 1 29736 1 284 34 1 22614
488 52 167 59 9991

1 785 88 1 451 93 1 326 05
PUBLIC TRUST FUNDS
Student Loan Funds on June 30 1964 amounted to 22873914 of which
1858116 was cash in bank 538400 invested in U S Bonds and
20477398 in student notes
PRIVATE TRUST FUNDS
Private Trust Funds had a cash balance of 10471775 on June 30 1964
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System
Books and records of the College 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 College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year845
UNIVERSITY SYSTEM
WOMANS COLLEGE OF GEORGIA
MILLEDGEVILLE84i
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfer Other Spending Units 85208924
Revenues Retained
Donations 929800
Earnings Educational Services 82064365
GrantsU S Government 5872592
GrantsCounties and Cities 57 225 26
Interest 1030759
Transfer from Public Trust Funds 10 099 93
Total Income Receipts181838959
NONINCOME
Public Trust Funds
Income on Investments 16 04313
Gifts for Principal 8567726
Investments 1490810
Transfers Other Units P T F 87971
Transfers to Budget Funds1009993
Private Trust Funds 17704142
CASH BALANCES JULY 1st
Budget Funds 59838859
Public Trust Funds 8072694
Private Trust Funds 4013477
Totals282208958
1963
871 929 51
1 500 00
770 366 78
85 883 80
54 773 78
6 967 97
7 840 00
179926184
13 501 63
59160 01
28 084 39
1 428 36
784000
148 366 47
460 198 29
70 125 93
35 402 71
2 607 689 63847
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
PAYMENTS 1964
EXPENSE
Personal ServicesL148 03215
Travel 1452477
Supplies Materials 17869818
Communication H 98 58
Heat Light Power Water 7078920
Publications Printing 1303544
Repairs 2613822
Rents 275676
Insurance 24 296 20
Pensions Benefits 2893479
Equipment 4169202
Miscellaneous 21 77 31
Total Expense PaymentsSI 582 648 62
OUTLAYS
Lands Improvements
Personal Services 13 174 66
Supplies Materials 2292957
Printing
Rents 1523100
Contracts 6729539
Equipment 3060931
NONCOST
Public Trust Funds
Investments 132 552 50
Private Trust Funds 17411677
CASH BALANCES JUNE 30th
Budget Funds 68488963
Public Trust Funds 5558271
Private Trust Funds 4305942
Totals282208958
1963
SI 091 690 56
1410310
180 755 98
12 25517
71147 79
4 542 46
20 219 00
2 995 40
37 501 70
25 689 26
35 869 64
17 485 31
1 514 255 37
13 881 27
24175 58
3600
7 615 50
31 460 50
69 647 32
83 733 38
143 634 41
598 388 59
80 726 94
40134 77
2 607 689 63848
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ASSETS
Available Cash in Banks and in Transit
Educational and General
Operations 20694134
Plant Funds 28251918
Auxiliary Enterprises 18663111
Public Trust Funds 5558271
Private Trust Funds 5275120 78442554
INVESTMENTS
Public Trust Funds 64531939
Plant Funds166 Shares Common
Stock 879800 65411739
ACCOUNTS RECEIVABLE
Educational and General 1977910
Auxiliary Enterprises 51550 2029460
INVENTORIES
Educational and GeneralStores 2517383
Auxiliary EnterprisesBookstore 19 628 99
Auxiliary EnterprisesDining Room 2528216
Auxiliary EnterprisesLaundry 3737 65 73 822 63
1 532 66016UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1964
849
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
Educational and General 1344363
Auxiliary Enterprises 1340901 2685264
RESERVES
For Plant ImprovementsPlant Funds 29131718
For Restricted Funds 5655574
Unearned Income
Educational and General 7548334
Auxiliary Enterprises 34050 56
For Inventories 73822 63
Public Trust Funds 70090210
Private Trust or Agency Funds 5275120 128488275
SURPLUS
Educational and General 8123773
Auxiliary Enterprises 13968704 22092477
1 532 66016850
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Womans College of Georgia at Milledgeville ended the fiscal year
on June 30 1964 with a surplus of 8123773 in its educational and general
fund after providing the necessary reserve of 1344363 to cover outstanding
accounts payable and purchase orders and reserving 7548334 for unearned
income 5655574 for restricted funds 29131718 for plant additions and
improvements and 2517383 for investments in inventories
Educational and general fund assets on this date consisted of 48946052
cash on hand and in banks 1977910 accounts receivable 2517383
invested in inventories and 879800 in common stock of the South Carolina
National Bank of Charleston which was a gift for the restoration of the
Old Governors Mansion Presidents home
AUXILIARY ENTERPRISES
Auxiliary Enterprises assets on June 30 1964 consisted of 18663111
cash on hand 4864880 invested in inventories and 51550 accounts
receivable After reserving 1340901 for liquidation of outstanding accounts
payable and purchase orders 3405056 for unearned income and 4864880
for investment in inventories a surplus of 13968704 is shown at June 30
1964
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general operating
expenses amounted to 128538047 and was provided by allotment of
84100000 made to the College by the Regents of the University System
868924 from the State Department of Education 240000 from University
of Georgia General Extension 5722526 from Baldwin County Board of
Education 23638841 from tuition and fees 5279603 transfer from the
Auxiliary Enterprises account and 8688153 from other sources
The 128538047 income provided and the 49755013 cash balance at
the beginning of the period made 178293060 available with which to meet
educational and general costs in the year
113543215 of the available funds was expended for educational and
general operating expenses 14923993 was paid for land buildings and
and improvements and 49825852 remained on hand June 30 1964851
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from earnings of auxiliary enterprises at the College in the year
just closed was 58580515 of which 18923912 was from dormitory and
apartment rents 28463251 from dining halls 2663217 from Health Ser
vice 5648312 from laundry 2653226 net from student union and
228597 interest on time deposit From the 58580515 income received
5279603 was transferred to Educational and General Plant Fund for
plant additions and improvements leaving net income in the amount of
53300912
The 53300912 net income and the 10083846 cash balance at the be
ginning of the fiscal year made a total of 63384758 available with which
to meet operating costs of the auxiliary enterprises in the period under review
44721647 of the available funds was expended in the year for current
operating expenses and outlay costs of the auxiliary enterprises and
18663111 remained on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for all the activities at the College for the past three years
are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
EDUCATIONAL AND GENERAL
Adminis and Student Welfare 21734649 21981253 20825427
Plant Maintenance 14043189 13958730 14040847
Library 5514155 5000756 4628025
Instruction 52257162 50211989 46513436
Activities Related to Instr 9660220 8938198 8158618
Extension 1540638 1543083 1522998
Research1 77191 53933 66831
Natl Defense Educ Act
Lang Lab 7706018 7193135 7547959
ScholarshipsTrust Funds 1009993 784000 976500
Plant Additions 14923993 14681617 11434240
Total Educ and General128467208 124346694 115714881852
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963 1962
AUXILIARY ENTERPRISES
DiningHall 21193902 21627228 20925908
Dormitories and Apartments 14103707 13788170 12983491
Laundry 5417925 4889930 3927313
Health Service 2141747 00 00
Student Union 1864366 1455132 1192965
Total Auxiliary Enterprises 44721647 41760460 39029677
Total Cost Payments173188855 166107154 154744558
BY OBJECT
EXPENSE
Personal Services114803215 1091 69056 1014 68542
Travel Expense 1452477 1410310 1592243
Supplies and Materials 17869818 18075598 18417183
Communications 1198058 1225517 1000087
Heat Lights Water 7078920 7114779 6239435
Printing and Publicity 1303544 454246 3905 51
Repairs 2613822 2021900 2083826
Rents 275676 299540 308036
Insurance and Bonding 24296 20 37 50170 38090 97
Pensions Social Security 2893479 25 689 26 2324849
Equipment 4169202 3586964 3682874
Miscellaneous 2177031 1748531 1993595
Total Expense Payments
1 582 648 62 1 514 255 37 1 433103 18
OUTLAY
Lands Buildings andImprovements 11863062 7716885 9618778
Equipment 3060931 6964732 1815462
Total Outlay Payments 14923993 14681617 11434240
Total Cost Payments173188855 166107154 154744558
Number of Employees on Payroll at
June 30 143 137 141
Average Enrollment
Fall Quarter 1012 936 848
Winter Quarter 922 850 826
Spring Quarter 897 862 839
Average Regular Term 944 883 838853
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Cost PaymentsRegular Term
Expense Payments1 582 648 62 1 514255 37 143310318
Less Summer School and
Language Laboratory
Summer Program 12847318 13227759 13290725
Expense PaymentsRegular Term 145417544 1 381 977 78 1 30019593
Outlay 14923993 14681617 11434240
1 603 415 37 1 528 793 95 1 414 538 33
Annual Student Per Capita Cost
Regular Term
Expense 154044 156509 155155
Outlay 15809 16627 13645
169853 173136 168800
PUBLIC TRUST FUNDS
On June 30 1964 the College held 70090210 in public trust funds of
which 5558271 was cash in bank 34834186 invested in stocks and bonds
20528675 was in student notes and 9169078 was equity in apartment
building
The 9169078 investment in the Parkhurst Apartment Building is being
amortized over a period of thirty years with interest at 24 as shown in
schedule on Page 15 of the unit report
Receipts and payments for loan funds and scholarship and endowment
funds are shown in schedule on pages 12 and 13 of the unit report
PRIVATE TRUST FUNDS
Private Trust and Agency Funds being administered by the College on
June 30 1964 amounted to 5275120854
UNIVERSITY SYSTEM OF GEORGIA
WOMANS COLLEGE OF GEORGIA MILLEDGEVILLE
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
The 39352 paid for entertainment in the fiscal year ended June 30 1963
was refunded to the Colleges Educational and General Fund however in
the fiscal year ended June 30 1964 the following expenditures were made
from the Educational and General Fund
Atkinson Dining Hall
New Student and Faculty Reception 6933
Governors Luncheon 10700
Luncheon for Legislators 600
Group interested in School Housing and Food Service 700
Summer School Reception 1339
20272
As a unit of the University System the Womans College cannot legally
make expenditures from General Funds for purposes of entertainment Ex
penditures of this nature should be paid by the respective organizations or
individuals The above listed payments totaling 20272 should be refunded
to the Educational and General Fund account of the Womans College of
Georgia
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 with exceptions as mentioned
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year855
UNIVERSITY SYSTEM
GEORGIA SOUTHERN COLLEGE
STATESBORO856
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units108176012
Revenues Retained
Earnings Educational Services 131724510
Grants Counties and Cities 6427814
Grants U S Government 3770775
Interest 1225000
Donations 801834
Transfer from Public Trust Funds
Total Income Receipts2521 259 45
NONINCOME
Private Trust Funds 27234037
Public Trust Funds
Gifts for Principal 96 666 67
Income on Investments 54435
Investments 485929
CASH BALANCES JULY 1st
Budget Funds 48971744
Private Trust Funds 3097735
Public Trust Funds 81070
Totals341717562
1963
885 821 25
1 191 94618
71 829 75
6 40300
10 364 57
25000
2 166 614 75
232 126 79
56 54113
150 61
1 308 96
445 37240
27 059 96
2 9291741UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
857
PAYMENTS 1964
EXPENSE
Personal Services158493188
Travel 2769699
Supplies Materials 34364329
Communication 20 564 76
Heat Light Power Water 7828232
Publications Printing 993777
Repairs 8 699 63
Rents 5480
Insurance 18 74314
Pensions Benefits 3864330
Equipment 8347405
Miscellaneous 32 372 25
Total Expense Payments224704418
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Printing Publicity
Repairs 3394181
Rents 7412560
Contracts 2570704
Equipment 4359875
NONCOST
Private Trust Funds 26399342
Public Trust Funds
Investments 9561300
CASH BALANCES JUNE 30th
Budget Funds 58655951
Private Trust Funds 3932430
Public Trust Funds 726801
Totals341717562
1963
1 312 088 21
22 404 61
271 60315
16 500 01
68 496 43
10 424 47
12 578 33
70 342 71
27 747 99
30 698 79
90 721 24
21 432 04
1 955 037 98
9 577 59
3189 30
327 94
1 657 62
118 234 35
34 244 93
228 209 40
57190 00
489 717 44
3097735
810 70
2 929174 60858
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Educational and General
Restricted Funds
Auxiliary Enterprises
Public Trust Funds
Private Trust or Agency Funds
Accounts Receivable
Educational and General
Auxiliary Enterprises
Inventories
Educational and GeneralStores
Auxiliary Enterprises
Student Center 6744845
Dining Hall 2602878
Student Loans
Public Trust FundsNDEA
344 199 25 365 34 241 994 92 7 268 01 59 748 87 653 576 39
16134 62 152 04 16 286 66
14 291 29 93 477 23 107 768 52
241131 31
1 018 762 88
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1964
859
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders
Educational and General 985705
Social SecurityEmployer Contrib 14 98651
Auxiliary Enterprises 3204 66
Social SecurityEmployer Contrib 1 65727
RESERVES
For Unearned Income
Educational and General 9634600
Auxiliary Enterprises 6899462
For Inventories
Educational and General 14 291 29
Auxiliary Enterprises 93 477 23
For Educ and General Fed Funds
For Plant Funds
For Working CapitalEduc and Gen
For Restricted Funds
For Public Trust Funds
For Private Trust or Agency Funds
SURPLUS FOR OPERATIONS
Educational and General
Auxiliary Enterprises
24 843 56
4 861 93 29 705 49
165 340 62
107 768 52
18 209 58
124 750 81
50 000 00
365 34
248 399 32
59 748 87
46183 92
168 290 41
774 583 06
214 474 33
1 018 762 88860
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Southern College at Statesboro ended the fiscal year on June
30 1964 with a surplus of 4618392 in its Educational and General Fund
after providing the necessary reserve of 2484356 to cover accounts payable
and purchase orders outstanding and reserving 9634600 for unearned in
come applicable to summer school 1820958 for Federal funds 12475081
for plant additions and improvements 5000000 for working capital and
1429129 for investment in inventories
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enter
prises at the College on June 30 1964 was 16829041 after providing re
serve of 486193 for liquidation of accounts pa3able and purchase orders
outstanding and reserving 6899462 for unearned income and 9347723
for investment in inventories
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the College by the Regents in the year were 106200000
for general operations and 1800000 for plant additions In addition to the
allotments 52437195 was received in tuition and fees 6427814 from
Bulloch County 801834 from gifts and grants 3770775 from the United
States Government 12013820 transferred from the Auxiliary Enterprises
account to the plant fund and 1903117 from other sources making total
receipts for the period of 185354555
From the 185354555 receipts 395100 was transferred to the Auxiliary
Enterprises account leaving a net income of 184959455
The 184959455 net income and the 31686620 cash balance on hand
at the beginning of the period made 216646075 in funds available with
which to meet educational and general costs in the year
163686996 of the available funds was expended for educational and
general operating expenses in the year 17737320 was paid for buildings and
improvements 765300 for restricted purposes and 34456459 remained
on hand June 30 1964 the end of the fiscal year861
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the auxiliary enterprises for the year
ended June 30 1964 was 79180310 of which 24736217 was from dor
mitories and housing 47858251 from dining hall 3146200 from health
services 2434932 from student stores 241980 from sale of old equipment
to Fort Valley College 395100 transferred from the Educational and Gen
eral Fund account and 367630 from other sources
From the 79180310 income receipts 12013820 was transferred to
the Educational and General Fund account of which 4601260 was for
plant additions and improvements and 7412560 was for Authority Lease
Rentals leaving a net income of 67166490
The 67166490 net income and the 17285124 cash balance at the be
ginning of the period made a total of 84451614 available
60252122 of the 84451614 available funds was expended in the year
for operating the auxiliary enterprises at the College and 24199492 re
mained on hand June 30 1964
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are
are compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1964 1963 1962
EDUCATIONAL AND GENERAL
Administration 9122298 7302746 6539566
General 9550573 8808763 5904532
Student Welfare 5178926 5188923 4503223
Library 8045855 5841039 5619760
PlantOperations 17057860 17660804 16599584
PlantImprovements 17737320 16723173 23027707
Instruction 99957652 81578581 60629043
Activities Related to Instruction 128 94931 12313102 123062 52
Research 1878901 00 00
RestrictedScholarships 765300 00 00
Total Educational and General1 821 89616 1 554171 31 1 351 296 67862
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963 1962
AUXILIARY ENTERPRISES
Dormitories 18267322 22585299 12367391
Health Cottage 1924673 00 00
DiningHall 36886130 32081368 28438723
Student Stores 3173997 2143173 1897563
Total Auxiliary Enterprises 60252122 56809840 42703677
Total CostPayments242441738 212226971 177833344
BY OBJECT
EXPENSE
Personal Services158493188 131208821 106618171
Travel Expense 2769699 2240461 1551943
Supplies 34364329 27160315 24552439
Communication 2056476 1650001 1189319
Heat Lights Water 7828232 6849643 5699820
Printing Publicity 993777 1042447 609120
Repairs 869963 1257833 1551183
Rents 5480 7034271 74205
Insurance 1874314 2774779 2875865
Pensions 3864330 3069899 2389908
Equipment 8347405 9072124 6655236
Scholarships 765300 00 211670
Miscellaneous 2471925 2143204 826758
Total Expense Payments224704418 195503798 154805637
OUTLAY
Buildings Improvements 5964885 13298680 20360136
Equipment 4359875 3424493 2667571
Bldg Authority Lease Rental 7412560
2 424 417 38 2122 269 71 1 778 333 44
Number of Employees on Payroll
June 30
221
178
147863
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Average Enrollment
Regular Term
Fall Quarter 2381 2121 1627
Winter Quarter 2376 2050 1583
Spring Quarter 2166 1873 1542
AverageRegular Term 2308 2014 1584
Summer School 1326 1093 1063
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense214165118 186233405 147481188
Outlay 17737320 16723173 23027707
Total CostRegular Term2 319024 38 202956578 1705 088 95
Cost PaymentsSummer School 10539300 9270393 7324449
2 424 417 38 2 122 269 71 1 778 333 44
Annual Student Per Capita Cost
Regular Term
Expense 92792 92469 93107
Outlay 7685 8304 14538
100477 100773 107645
PUBLIC TRUST FUNDS
On June 30 1964 investments in the amount of 24113131 for student
notes in the National Defense Student Loan Fund were held by the College
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1964
amounted to 5974887 consisting of 3430570 for student activities
application deposits student bank deposits and other funds as detailed on
page 10 of the report 1661075 social security withholdings 381382
Georgia income tax 435095 group insurance and 66765 sales tax collec
tions to be remitted864
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE STATESBORO
GENERAL
All employees of the University System are covered in a blanket surety
bond of 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors Office during this exami
nation and throughout the year
5iF
865
UNIVERSITY SYSTEM
VALDOSTA STATE COLLEGE
VALDOSTA866
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 50920000
Revenues Retained
Earnings Educational Services 56928732
Interest Earned 1679570
Total Income Receipts109528302
NONINCOME
Public Trust Funds
Gifts for Principal 445525
Income on Investments 700 65
Investments 943804
Private Trust Funds 114 33276
CASH BALANCES JULY 1st
Budget Funds 51666878
Public Trust Funds 7280 39
Private Trust Funds 4177059
Total178992948
1963
48390000
502 908 43
9 714 54
996 522 97
665 27
2 590 67
107 848 04
367 314 87
10 326 15
30 55015
1 515 81812UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
867
PAYMENTS 1964
EXPENSE
Personal Services 64812016
Travel 724408
Supplies Materials 10275944
Communication
Heat Light Power Water 3848413
Publications Printing 275670
Repairs 9264
Rents 2687700
Insurance 2068380
Pensions Benefits 1691097
Equipment 28 7595
Miscellaneous 790a26
Total Expense Payments 91645843
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials 542089
Printing Publicity
Repairs 3 27812
Rents 34580
Pensions Benefits
7 Q5
Miscellaneous
Contracts 2446a 20
Equipment Jll
Total Outlay Payments 8103052
Total Cost Payments 99748895
NONCOST
Public Trust Funds
Investments 391800
Expense and Objects of Trust 28500
Private Trust Funds 11656698
CASH BALANCES JUNE 30th
Budget Funds 61446285
Public Trust Funds 1767133
Private Trust Funds 3953637
Totals178992948
1963
57436417
6 227 75
104193 93
6 372 33
28 248 59
774 31
8 636 05
13 438 50
16 391 82
14 934 46
23 154 88
13 60510
810 341 89
4 361 50
3 873 30
173 19
322 90
123 17
2571
4 409 97
23 537 43
36 827 17
847 169 06
5 995 00
306 70
96 627 60
516 668 78
7 280 39
41 770 59
1 515 818 12
868
UNIVERSITY SYSTEM Or GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1964
ASSETS
CASH ON HAND AND IN BANK
Educational and General 120 550 63
Plant Funds 18125804
Auxiliary Enterprises 312 65418
Public Trust Funds 1767133
Private Trust and Agency Funds 54482 32
INVESTMENTS AND LOANSPUBLIC TRUST FUNDS
Investments 1299912
Student Loans 979573
ACCOUNTS RECEIVABLE
Educational and General 513 75
Auxiliary Enterprises 375 00
STORES INVENTORIES
Educational and General 7 448 27
Auxiliary Enterprises
Bookstore 1478674
DiningHall 471141 1949815
686 616 50
22 794 85
888 75
26 946 42
737 246 52869
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1964
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase
Orders Outstanding
Educational and General
Auxiliary Enterprises
RESERVES
For Educational and General
Unearned Income 2726200
Registration Deposits 577000
Bus Depreciation 1400753
Stores Purchases 1755173
Working Capital 2500000
Equipment 1600000
For Auxiliary Enterprises
Unearned Income 1604740
Breakage Deposits 4 07500
Room Reservations L 37500
For Plant Improvements
For Stores Inventories
For Public Trust Funds
For Private Trust and Agency Funds
SURPLUS FOR OPERATIONS
Educational and General
Auxiliary Enterprises
12 527 35
2572710
38254 45
105 591 26
21 497 40
181 258 04
26 946 42
40 46618
54 482 32
2 945 77
265 804 68
430 241 62
268 750 45
73724652870
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Valdosta State College at Valdosta ended the fiscal year on June 30
1964 with a surplus of 294577 in its Educational and General Fund after
providing the necessary reserve of 1252735 for outstanding accounts pay
able and reserving 2726200 for unearned income 1400753 for bus de
preciation 1755173 for stores purchases 577000 for registration de
posits 2500000 for working capital 18125804 for additions and improve
ments to plant 744827 for stores inventory and 1600000 for equipment
AUXILIARY ENTERPRISES
Surplus available for operation of the Dining Halls Dormitories and
other Auxiliary Enterprises at the College on June 30 1964 was 26580468
after providing reserve of 2572710 for outstanding accounts payable and
reserving 1604740 for unearned income 407500 for Breakage Deposits
137500 for room reservations and 1949815 for Stores Inventory
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year was
50800000 and 24554650 was received from tuition and fees 78600
from sales of used trucks 50000 from insurance recovered 969949 from
interest on savings 120000 from the University of Georgia Division of
General Extension and 3301090 from the auxiliary enterprises account
making total income receipts for the period 79874289
The 79874289 income together with the cash balance of 27621596
on hand at the beginning of the year made 107495885 funds available with
which to meet educational and general operating expenses
69211966 of the available funds was used for operating expenses of
educational and general activities at the College 8103052 was paid for
plant additions and improvements and 30180867 remained on hand June
30 1964UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
871
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from auxiliary enterprises in the year was 32955103 of which
9020562 was from dormitory rents 15359355 from dining halls
3755835 from the student center 1211950 from laundry 708650 from
campus license fees 2189130 from health services and 709621 from
interest on savings
From the 32955103 income received 3301090 was transferred to the
educational and general fund account leaving net income of 29654013
The 29654013 income together with the 24045282 cash balance at
the beginning of the fiscal year made a total of 53699295 available with
which to meet operating costs of the auxiliary enterprises in the period under
review
22433877 of the available funds was expended for current operating
expenses of the auxiliary enterprises in the year and 31265418 remained
on hand June 30 1964 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years
are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1964
EDUCATIONAL AND GENERAL
Administration and General 12813822
Student Welfare 1677502
PlantOperations 106 36424
PlantImprovements 8102052
Library 3625976
Instructions 37485698
InstructionSummer School 2804250
Stores Warehouse L 68294
Total Education and General 77315018
1963
1962
11126541 94 766 50
25170 34 19 984 45
97 809 93 93 726 90
36 82717 61 516 86
31 066 59 28 00647
322 43279 277 747 91
24 205 00 19 670 00
629 52 615 74
649406 75 594 803 35
872
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1964 1963 1962
AUXILIARY ENTERPRISES
Dormitories 6856369 5372490 3679278
Dining Hall 10945267 11277551 10486453
Laundry 578535 740690 589096
Student Center 1990535 1829246 1847572
Student Hospital 1573895
General 489276 556254 182603
Total Auxiliary Enterprises 22433877 19776231 16785002
Total Cost Payments 99748895 84716906 76265337
BY OBJECT
EXPENSE
Personal Services 64812016 57436417 49830930
Travel Expense 724408 622775 517089
Supplies Materials 10275944 10419393 9976433
Communication 738147 637233 559616
Heat Light Water 3848413 2824859 2394044
Printing Publicity 275670 77431 195350
Repairs 926447 863605 660385
Rents 2687700 1343850
Insurance Bonding 2068380 1639182 1612924
Pensions 1691097 1493446 1220726
Equipment 2807595 2315488 2120335
Miscellaneous 790026 1360510 1025819
Total Expense Payments 91645843 81034189 70113651
OUTLAY
Land Bldgs Improvements 3351296 1328974 3546422
Equipment 4751756 2353743 2605264
Total Cost Payments 99748895 84716906 76265337
Number of Employees on Payroll
June 30 125 119 104
Average Student Enrollment
Fall Quarter 1146 1010 917
Winter Quarter 1068 905 804
Spring Quarter 1 no 981 919
AverageRegular Term 1108 965 880
Summer School 987 871 601873
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
YEAR ENDED JUNE 30
BY OBJECT Contd 1964 1963 1962
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense 88841593 78613689 68146651
Outlay 8103052 3682717 6151686
Total CostRegular Term 96944645 82296406 74298337
Cost PaymentsSummer School
Expense Salaries 2804250 2420500 1967000
Total Cost Payments 99748895 84716906 76265337
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense 80182 81465 77439
0utlay 7313 3816 6991
87495 85281 84430
PUBLIC TRUST FUNDS
Endowment and Student Loan Funds held by the College on June 30
1964 amounted to 4046618 of which 1767133 was cash in bank
1299912 invested in stocks and bonds and 979573 in student notes
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being handled by the College at the
close of the year on June 30 1964 amounted to 5448232 consisting of
student deposits and other agency accounts as detailed on page 7 of the unit
report
GENERAL
All employees of the University System are covered in a blanket surety
bond for 10000000 each Detail of bond will be found in report covering
examination of the Regents Office of the University System of Georgia874
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
Books and records of the College were found in good condition All receipts
disclosed by examination have been accounted for and expenditures for the
period under review were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the year875

UNIVERSITY SYSTEM
OF
GEORGIA876
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATED
RECEIPTS 1964 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 4201700000 3522500000
Budget Balancing Adj ustments 3 662 000 00
Transfers Other Spending Units
Department of Agriculture 5460000 22234300
Forest Research Council 10050050
Forestry Commission 102160 67
State Game and Fish Commission 963636 963636
State Department of Public Health 1321549 1326122
State Department of Education 16975906 25085145
Voc Rehab Div Dept of Ed 675515 1002109
Milk Commission 5825000
Soil and Water Conservation Com 240000
Transfers from
University System Public Trust Funds 175 347 54 299 586 80
Revenues Retained
Grants U S Government 565698076 494035472
Grants Counties and Cities 33895035 121960574
Donations 653157970 542110017
Interest 59953855 45298390
Rents on Inv Properties 14418704 13704710
Earnings Educational Services 2819499677 2533106363
Earnings Development Services 166922789 148021672
Total Income Receipts 8568467516 7883548257
NONINCOME
Public Trust Funds
Gifts for Principal 72405783 63341843
Investments 65686543 82912981
Income on Investments 72373960 63408742
Transfers to Budget Funds 175 34754 299 586 80
Total Public Trust Funds 1 929 315 32 1 797048 86
Private Trust Funds 674417191 588764574
State Revenue Collections Unfunded 129221 51
Total NonIncome Receipts 867348723 755547309
CASH BALANCES JULY 1st
Budget Funds 2451518105 2303403009
Public Trust Funds 73658457 64665647
Private Trust Funds 207862405 173203419
State Revenue Collections Unfunded 129 221 51
Total Cash Balances 2733038967 2554194226
Totals12168855206 11193289792UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATED
877
PAYMENTS 1964 1963
EXPENSES
Personal Services 5205227882 4698207630
Travel 114359045 105807831
Supplies Materials 786920707 710711463
Communication 65111372 51870405
Heat Light Power Water 1 808 51746 1 687195 59
Publications Printing 539 391 32 512 545 61
Repairs 79796805 77122949
Rents Y 541337510 589466527
Insurance 63141460 12143938
Pensions Benefits 116277616 98497815
Equipment 360340064 379083219
Miscellaneous 232652045 218699070
Total Expense Payments 7799955384 7161584967
OUTLAYS
Lands Improvements
Personal Services 46194047 33816363
Travels 32430
Supplies Materials 40024099 39795876
Communications 39 76
Publications Printing 189516 235266
Heat Light Power Water 2507
Repairs 41966318 27399119
Eents 26046760 6829508
Insurance 2000
Pensions Benefits 30859 42562
Contracts 346723011 374085697
Miscellaneous 1786 12096
Equipment 223615977 88725954
Total Outlay Payments 724833286 570942441
Total Cost Payments 8524788670 7732527408
NONCOST
Public Trust Funds
Investments 167567654 169657100
Expense Objects of Trust 1480180 1054976
Total Public Trust Funds 169047834 170712076
Private Trust Funds 673215549 554105588
Total NonCost 842263383 724817664878
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATED
PAYMENTS Contd 1964 1963
CASH BALANCES JUNE 30th
Budget Funds 2495196951 2454423858
Public Trust Funds 97542155 73658457
Private Trust Funds 209064047 207862405
28 018 031 53 27 359 447 20
Totals12168855206 11193289792

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ftUNIVERSITY OF GEORGIA LIBRARIES
3 51DS D5357 3211