Report of the State Auditor of Georgia, year ended June 30, 1965 [June 30, 1965]

OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1965
State Auditor

'
THE LIBRARIES THE
UNIVERSITY OF GEORGIA

4A
ht/o



REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30,
1965
State Auditor

STATE OF GEORGIA
To the General Assembly of Georgia
Greetings:
The annual report of this office, summarizing the reports of examinations of all the State agencies, is submitted to the public in this and in a supplemental volume, for the fiscal year ended June 30, 1965.
The volume under this cover reports the financial operations of the State government, and the supplemental volume lists the personnel of the civil establishment, with the amount paid to each in the year for services and for travel expenses.
The undersigned State Auditor continues the policy of requiring a firm of Georgia Certified Accountants to audit any accounts that the State Auditor is required by law to administer or to have part in the administration of, such as the Department of Audits funds and all the funds of the various boards and authorities on which the State Auditor, by law, is required to act as a board member. These signed audits are reproduced herein.
Unit reports of all State Agencies with fuller detail and analysis, are on file in this office, and are open to public inspection.
Respectfully,

Atlanta, Ga. December 31, 1965

State Auditor

.,. ,:.,-..-......


TABLE OF CONTENTS
Statistics State Fixed Debt
All Funds, Consolidated: Receipts and Payments All Agencies
State Revenues: Receipts by Class of Revenue Distribution of Revenue to Budget Accounts
State Treasury Funding and Custody Accounts: Receipts and Payments
Budget Funds: Receipts and Payments, Operating Funds of All Spending Units Receipts and Payments, Federal Income Tax, All Units Receipts and Payments, State Income Tax, All Units Receipts and Payments, Retirement Contributions, All Units Receipts and Payments, Operating Funds: Aging, State Commission on Agriculture, Department of Art Commission Audits, Department of Banking, Department of Capitol Square Improvement Committee Comptroller General Corrections, State Board of Defense, Department of Education: Education, Department of Vocational Rehabilitation Services School for the Deaf, Cave Spring Academy for the Blind, Macon North Ga. Technical and Voc. School, Clarkesville South Ga. Technical Voc. School, Americus Georgia Educational Improvement Council Georgia Higher Education Assistance Committee Georgia Science and Technology Commission Georgia State Scholarship Commission Higher Education Facilities Commission State Medical Education Board University System of Georgia (see next page) Employees' Retirement System Executive Department: Budget Bureau Governor's Office Governor's Emergency Fund Family and Children Services, Department of: Benefits and Administrative Funds Institutions Fund Confederate Soldiers' Home Training School for Girls, White Division Georgia Youth Center, Atlanta Georgia Training School, Augusta Training School for Boys, Milledgeville Factory for the Blind, Bainbridge Office of Economic Opportunity Forest Research Council, Georgia Forestry Commission, Georgia Game and Fish Commission, State General Assembly of Georgia Geology, Mines and Mining Department of Grants, State-Aid To Counties To Incorporated Municipalities

Page xi
xix
1
5 17
21
53 57 63 69
79 83 93 97 103 109 113 121 131
139 149 155 161 171 177 183 189 193 201 207 213
219
233 239 245
247 263 267 273 279 283 289 295 303 309 315 323 335 367 373 374 375

^^^1 HjlHH -":--

TABLE OP CONTENTS (Continued)

Budget Funds--Continued:

Receipts and Payments, Operating Funds--Continued:

State Highway Department of Georgia...

Historical Commission, Georgia

"_

Industry and Trade, Department of...

Jekyll Island Committee Judicial System:

Supreme Court Court of Appeals

-------

Superior Courts

~~

Judicial Council

""

Library, State Labor, Department of:

~~" " "

Division of Administration and Inspection

Employment Security Agency

Law, Department of

'"_'

Mineral Leasing Commission

~~

Pardons and Paroles, State Board of

Parks, Historical Sites and Monuments, Department of"'

Personnel Board, State--Merit System of Personnel Admn""

Pharmacy, Georgia State Board of Ports Committee, Georgia

Probation, State Board of

Properties Control Commission, State

Public Health Department of

"""

Alcohohc Rehabilitation Services

_

Battey State Hospital

Gracewood State School and Hospital Milledgeville State Hospital.

Public Safety, Department of..__ _ Public Service Commission

Purchases, Supervisor of

Real Estate Investment Board, Georgia. Recreation Commission, Georgia

Revenue, Department of. _ Secretary of State

Secretary of State--Public Buildings and~Grounds Fund " Soil and Water Conservation Committee, State Stone Mountain Memorial Committee Teachers' Retirement System Treasury, State:

Adminstation..

_

SinkingFund

Ty Cobb Baseball Memorial Commission

"

Veterans'Service Board..

Veterans'Service, Department of. _

Warm Springs Memorial Commission, Franklin D. Roosevelt Waterways Commission, Georgia.

Workmen's Compensation, State Board of.

University System of Georgia Regents'Office

Albany State College, Albany

Fort Valley State College, Fort Valley Savannah State College, Savannah. Albany Junior College, Albany .

Georgia Southwestern College, Americus "

Augusta, College, Augusta..

"'

Brunswick College, Brunswick

Middle Georgia College, Cochran Columbus College, Columbus

South Georgia College, Douglas. _ ""

Gainesville College, Gainesville.

Kennesaw Junior College, Marietta.

Armstrong State College, Savannah

age
377 395 401
413
417
" 429
435 439
445 451
459
4R7
471
477 487 495
501
505
511
515
KQ^
531 537 ^4= "553
563 569
577 503 cfiq gQ3 611 617 23 """ RP7
,, g4? R43 pTq "" 655 663 675
67Q
fi8c 703 "" 71m 727 737 741 7=1 7TM 769 770 700 """ 799 am 807

vu
TABLE OF CONTENTS (Continued)
Budget Funds (Continued) Receipts and Payments, Operating Funds--Continued: University System of Georgia--Continued Abraham Baldwin Agr. College, Tifton University of Georgia, Athens Georgia Institute of Technology, Atlanta Georgia State College, Atlanta Medical College of Georgia, Augusta West Georgia College, Carrollton North Georgia College, Dahlonega Woman's College of Georgia, Milledgeville Georgia Southern College, Statesboro Valdosta State College, Valdosta All Units (Consolidated)
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 State Hospital Authority Jekyll Island--State Park Authority Stone Mountain Memorial Association Georgia Development Authority Brunswick Port Authority Georgia Ports Authority State Office Building Authority State School Building Authority University System Building Authority Agricultural Commodity Commission for Apples Agricultural Commodity Commission for Eggs Agricultural Commodity Commission for Milk Agricultural Commodity Commission for Peaches Agricultural Commodity Commission for Peanuts Agricultural Commodity Commission for Sweet Potatoes Agricultural Commodity Commission for Tobacco North Georgia Mountain Commission Georgia Higher Education Assistance Corporation
Other Units: Georgia Tech Revenue Bonds, Trust Account WGST---Georgia Tech Broadcasting Station Peace Officers Annuity and Benefit Fund of Georgia Superior Court Clerks' Retirement Fund of Georgia Ordinaries' Retirement Fund of Georgia Georgia Firemen's Pension Fund Sheriffs' Retirement Fund of Georgia

Page
815 825 855 867 877 887 897 905 915 926 935
a "~ g ^ o^ A g ""g "g M ^ g g S ag * P ^ g.g aS TM< g



ix
STATISTICS

STATE REVENUE RECEIPTS YEAR ENDED JUNE 30, 1965

SOURCE
Taxes, Fines and Forfeits Property Tax, General Property Tax, Utility Property Tax, Intangible Estate Tax Income Tax Motor Fuel Tax Alcoholic Beverage Tax Malt Beverage Tax Wine Tax Cigar and Cigarette Tax Sales, 3% Sales and Use Tax Insurance Premium Tax Kerosene Tax Business License Taxes Motor Vehicle Tax Title Registration Tax Motor Drivers' License Tax Motor Boat Reg. Lie. Tax Hunting and Fishing License Tax Corporation Franchise Tax Fines and Forfeits Unemployment Compensation Tax (Penalties)

Total

Percentage Per To Total Capita

$ 1,448,403.64 445,479.48 32,789.25
2,028,063.32 112,407,108.76 107,685,708.15 16,951, 726. 90 13,498,517.00 -- 1,683,491.68 36,491, 564. 99 209,954,512.90
15,226,130.30 264,896.07
2, 649, 935. 42 22,473,321.31
337,214.45 1,866,887.53
78,341. 25 1,657, 569.13 2, 558, 241.15
25,825.31
111,886.01

.18% $ .05% .00% .24% 13. 54% 12. 97% 2.04% 1. 63% .20% 4. 40% 25. 30% 1.84% 03% 32% 2. 71% .04% .23% 01% .20% 31% .00%
01%

0.37 .11 .01 .51
28.51 27.31
4.30 3.42
.43 9.25 53.25 3.86
.07 .67 5.70 .09 .47 .02 .42 .65 .00
.03

Total Taxes, Fines and Forfeits $549,877, 614.00 66.25% $ 139. 45

Grants from U. S. Government Highways Education Public Assistance and Relief Health Agriculture, Development, Other

$ 79,383,421.19 27,754,680.63 84,946, 655.34 12,603,237.05 1,917,794.23

9.57% $ 3.34% 10. 23% 1.52%
23%

20.13 7.04
21.54 3.20 .49

Total Grants from U. S. Government

$206,605,788.44 24.89% $ 52.40

Grants from Counties and Cities Public Assistance and Relief Education Agriculture, Development, Other Highways

$ 3, 605, 520. 69 4,410,196.55 1,040,457.10 1,841,808.90

.43% $ 53%
13% 22%

0.91 1.12 .26
.47

Total Grants from Counties

$ 10,897,983.24

1.31% $ 2.76

STATE REVENUE RECEIPTS YEAR ENDED JUNE 30, 1965

SOURCE
Donations for Operations Education Health, Hospitals Agriculture, Development, Other
Total Donations for Operations

Total

Percentage Per To Total (3 apita

$ 7,523,682.97 592,182.73 1,245.00
$ 8,117,110.70

0. 91% $ 1.91

.07%

.15

00%

.00

.98% $ 2.06

Rents on Investment Properties State Railroad Other

$ 585,000.00 243,318.15

Total Rents on Investment Properties

$ 828,318.15

Interest

$ 2,859,182.38

Contributions from Public Trust Funds_.-$ 349,904.70

07% $

0.15

.03%

.06

.10% $ .35% $ .04% $

0.21 0.72 0.09

Operating Earnings by Fees, Rents and Sales for Services
General Government Protection Services Health Services Development Natural Resources
Services Highway Services Hospital Services Educational Services Corrections Services
Recreational Services

$ 2,040, 664.17 3,914,216.96 824,128.84
3,531,443.11 1,050,306.88 2,208,020.06 34, 981>735-51 1,355,430.54
529>912-67

Total Operating Earnings

$50,435,858. 74

Total Revenue Receipts

$829,971,760.35

.25% $ 0.52

.47%

.99

.10%

.21

43%
13% .27% 4. 21% 16% .06%

.90 .27 .56 8.87 .34 .13

6.08% $ 12.79

100. 00% $ 210. 48

Note: 1960 Pop., 3,943,116.

DISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE YEAR ENDED JUNE 30, 1965

PURPOSE

per_ centage Per of Total Capita

Total

State Appropriation
from Taxes, Fees, etc.

Grants from U. S. Gov.

Agency Earnings

Grants from Counties, Cities

Other Agency Income

Education--
Grammar, High Schools- 33. 02% $ 69. 50 $ 274, 039, 966. 20 $ 251, 384, 905. 25 $ 21, 849,057.06 $ 1,106, 928. 35 $

oa
jj*
*i 0.00 $(-) 300, 924.46 M

Education-- College

12.26%

Public Roads.._ 21.91%

Pensions and Benefits

13 71%

Public HealthGeneral, Hospitals

6.67%

25.80 101,738,059.36 46.11 181,813,168.25 28. 85 113, 775, 231.17
14.03 55,329,780.22

46,441,643.61 99,961,392.72
24, 832, 863. 79

5,905,623.57 35,823,458.44 79,383,421.19 1,250,410.88
84,871, 655. 34 1,115,124. 65

M 4,410,196.55 9,157,137.19 3 g.

H

1,841,808.90 (-) 623,865.44 w

O

,

W "

3, 605, 520. 69 (-) 649, 933.30 *

CO

40,881,451.20 12,603,237.05 1,335,089.89

.00

510,002.08

Corrections-- Penal

1.00%

2.11 8,334,618.55

7,081,802.55

.00 1,355,430.54

.00 (-) 102,614.54

^ev^lopSent. 2.29%

4.82 19,020,530.62

16,192,301.32 1,177,271.16 1,008,724.76 1,035,482.14 (-) 393,248.76

Military and Police

.92%

1.94 7,636,106.91

7,256,537.06

573,289.27

1,384.85

.00 (--) 195,104.27

Judiciary

.35%

.74 2,929,449.14

2,958,730.66

.00

29.98

.00 (--) 29,311.50

Assessment and
Collection, Revenue

1.72%

3.63 14,297,245.70

8,881,695.29

.00

13,550.75

.00 5,401,999.66*

All Other Agencies

2.50%

5.26 20,751,248.22

15,721,676.29

242,233.80 2,456,127.75

4,974.96 2,326,235.42

State General

>

Fund, Cash

S

Balance _-- 3.60%

7.59 29,912,407.45

29,912,407.45

W

State Revenue

<

Collections,

^

Unfunded

.05%

.10

393,948.56

393,948.56

d

H

Totals

100.00% $ 210. 48 $ 829,971,760. 35 $ 551,901, 355. 75 $206, 605, 788. 44 $45, 466, 260.84 $10, 897,983. 24 $ 15,100, 372.08 g

-

= ===== =

= Q

H H

Assessment and Collection Allowances to Outside Agencies.

g

Note: 1960 Pop., 3,943,116.

STATE REVENUE RECEIPTS DISTRIBUTIONjOF REVENUE BY OBJECT
YEAR ENDED JUNE 30, 1965

OBJECT
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Grants to Civil Divisions Equipment Miscellaneous
Total Expense Payments

Total

Percentage To Total

Per Capita

$153,426,270.79 6,805,317.70 25,870, 202.21 2,838,436.99 3,637,359.98 2,934, 524. 56 3,434,351.20 34,654,935.13 3,838,052.93 467,194.90
137,883,508.61 261,697,064. 63
8,664,764.53 1,067,948.68
$647,219,932.84

18. 49% 82%
3.12% 34% .44% .35% .41% 4.18% .46% 06%
16. 61% 31.53%
1.04% 13%
77.98%

$ 38.91 1.73 6.56 .72 .92 .74 .87 8.79 .97 .12 34.97 66.37 2.20 .27
$ 164.14

STATE REVENUE RECEIPTS DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30, 1965

OBJECT (Cont'd)
OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Indemnities Insurance Pensions, Benefits Contracts Miscellaneous Equipment

Total

Percentage To Total

Per Capita

$12,711,724.82 935,934.83
3,991,900.77 14,252.72 6,723.49 4,381.80 385,588.68
1,548,786.19 63.10
2,509.50 1,100,824.36 112,818,242.93 3,999,588.58 10,295,262.97

1.53% $ .12% .48% .00% .00% .00% .05% .19% .00% .00% .13%
13.59% .48% 1.24%

3.22 .24
1.01 -00 -00 -00 -10 -39 -00
-00 -28 28.61 1-02 2.61

Total Outlay Payments

$147,815,784.74 17.81% $ 37.48

Total Payments from Revenue...$795,035,717.58 95.79% $ 201.62

To: State General Fund Cash Balance
State Revenue Collections Unfunded
Spending Agencies Cash Balance
Totals..

29,912,407.45 393,948.56
4,629,686.76 $829,971,760.35

3.60% .05% ^56% 100.00%

7.58 "> 1.18 $ 210.48

Note: 1960 Pop., 3,943,116.

*""* .,

^

xix STATE FIXED DEBT (Does not include Current Operation Obligations) PLEDGE OF FULL FAITH AND CREDIT

NEGOTIABLE BONDS 0% due but not presented Less Cash Reserve
Net Negotiable State Debt

June 30, 1964 June 30, 1965
$ 15,505.00 $ 15,505.00 (--)15,505.00 (--)15,505.00

$

0.00 $

0.00

PLEDGE OF ROAD REVENUE APPROPRIATION

Certificates of Debt to Counties (No Interest) Due but not presented Less Cash Reserve

$

100.00 $

100.00

(--) 100.00 (--) 100.00

Net Debt to Counties

$

0.00 $

0.00

Total State Debt Outstanding Less Cash Reserve
Net State Fixed Debt

SUMMARY

$ 15,605.00 $ 15,605.00 (--)15,605.00 (--)15,605.00

$

0.00 $

0.00

(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 Auditor's Office.)

SUMMARY OF RECEIPTS AND PAYMENTS
OF ALL STATE AGENCIES YEARS ENDED JUNE 30, 1964 AND 1965

2
RECEIPTS CONSOLIDATION OF ALL STATE AGENCIES

REVENUE

1964

1965

Transfers into Treasury

$ 493,730,081.20 $ 551,507,407.19

Add Held by Coll. Unit at June 30

393,436. 67

787, 385. 23

Deduct Held by Coll. Unit at July 1

(--)758,553.54 (--)393,436.67

Retentions by Collecting and Spending Units^ 269,775,757.97 278,070,404. 60

Total Revenue Receipts

$ 763,140,722.30 $ 829,971,760.35

NON-REVENUE Public Trust Funds Private Trust Funds
Total Non-Revenue Receipts

$ 88,997,011.87 $ 100,414,531.18

66,451,140.83

74,447,082.89

$ 155,448,152.70 $ 174,861,614.07

CASH BALANCES, JULY 1st

Budget Funds

In State Treasury

$ 53,500,131.40 $ 72,029,036.79

*In Spending Units

115,918,213.84 136,234,936.18

In Collecting Units Unfunded

758,553.54

393,436.67

Public Trust Funds

In Spending Units (and U. S. Treasury) . 153,074,092.44 169, 669,154.05

Private Trust Funds

In Spending Units

5,585,885.14

7,245,669.67

Sinking Fund

*In State Treasury

15,505.00

15,505.00

In Spending Units

100.00

100.00

Total Cash Balances, July 1st

$ 328,852,481.36 $ 385,587,838.36

Totals

$1,247,441,356.36 $1,390,421,212.78

Includes undrawn balances in Treasury Custody Accounts.

PAYMENTS CONSOLIDATION OF ALL STATE AGENCIES

GOVERNMENTAL COSTS Expense Outlays
Total Cost Payments

1964

1966

$ 584,904,050.91 $ 647,219,932.84 139,756,160.53 147,815,784.74

$ 724,660,211.44 $ 795,035,717.58

NON-COST Public Trust Funds Private Trust Funds
Total Non-Cost Payments

$ 72,401,950.26 $ 78,544,138.23

64,791,356.30

74,839,916.73

$ 137,193,306.56 $ 153,384,054.96

CASH BALANCES, JUNE 30th

Budget Funds In State Treasury

$ 72,029,036.79 $ 101,941,444.24

*In Spending Units

136,234,936.18 140,864,622.94

In Collecting Units Unfunded

393,436.67

787,385.23

Public Trust Funds In Spending Units (and U. S. Treasury) . 169,669,154.05

191,539,547.00

Private Trust Funds In Spending Units

7,245,669.67

6,852,835.83

Sinking Fund *In State Treasury

15,505.00

15,505.00

In Spending Units

100.00

100.00

Total Cash Balances, June 30

$ 385,587,838.36 $ 442,001,440.24

Totals

$1,247,441,356.36 $1,390,421,212.78

Includes undrawn balances in Treasury Custody Accounts.

STATE REVENUE RECEIPTS

SUMMARY OF STATE REVENUE RECEIPTS

REVENUE
Taxes, Fines and Forfeits Property Tax, GeneralProperty Tax, Utility Property Tax, Intangible Estate Tax Income Tax Motor Fuel Tax Alcoholic Beverage Tax Malt Beverage Tax Wine Tax Cigar and Cigarette Tax Sales, 3% Sales and Use Tax Insurance Premium Tax Kerosene Tax Business License Tax Motor Vehicle Tax Title Registration Tax Motor Drivers'License Tax Motor Boat Registration License Tax Hunting and Fishing License Tax Corporation Franchise Tax Fines and Forfeits Unemployment Compensation Tax (Penalties).

1964

1965

$ 1,311,913.65 $ 1,448,403.64

431,077.56

445,479.48

27,552.16

32,789.25

2,927,506.62 2,028,063.32

97,066,118.53 112,407,108.76

100,475,835.07 107,685,708.15

16,304,518.27 16,951,726.90

12,124,225.24 13,498,517.00

1,515,642.27 1,683,491.68

27,996,290.31 36,491,564.99

190, 326,591.64 209,954,512.90

13,768,734.85 15,226,130.30

295,871.49

264,896.07

1,855,860.92 2,649,935.42

21,626,777.95 22,473,321.31

260,566.00

337,214.45

1,698,283.25 1,866,887.53

90,403.50

78,341.25

1,552,587.75 1, 657,569.13

2, 361,262.50 2,558, 241.15

39,721.03

25,825.31

103,061.76

111,886.01

Total Taxes, Fines and Forfeits

$494,160,402.32 $549,877,614.00

Grants from U. S. Government Highways Education,._ Public Assistance and Relief Health Agriculture, Development, Other

$ 88,109,079.98 $ 79,383,421.19 23,416,791.05 27,754,680.63 85,934,403.92 84,946, 655. 34 7,068,347.39 12,603,237.05 1,751,915.03 1,917,794.23

Total Grants from U. S. Government, .$206,280,537. 37 $206,605,788.44

Grants from Counties and Cities Public Assistance and Relief Education Agriculture, Development, Other Highways

$ 3,528,462.13 $ 3,605,520.69 338,950.35 4,410,196.55
1,116,316.97 1,040,457.10 2,077,200.62 1,841,808.90

Total Grants from Counties and Cities. .$ 7,060,930.07 $10,897,983.24

SUMMARY OF STATE REVENUE RECEIPTS

REVENUE--Continued
Donations for Operations Education Health, Hospitals Agriculture, Development, Other

1964
$ 6,602,959.70 707,618.76 2,832.65

1965
7, 523, 682. 97 592,182. 73 1, 245.00

Total Donations for Operations

$ 7,313,411.11 $ 8,117,110. 70

Rents on Investment Properties State Railroad Other

$ 495,000.00 $ 585,000.00

223,840.88

243, 318.15

Total Rents on Investment Properties-_$ 718,840.88 $ 828, 318.15

Interest Contributions from Public Trust Funds

$ 2,297,092.90 $ 2, 859,182. 38 $ 601,567.93 $ 349,904. 70

Operating Earnings by Fees, Rents and Sales

For Services

General Government

Protective Services

Health Services

Development Natural Resources Services

Highway Services

Hospital Services

Educational Services

Corrections Services

Recreational Services

-

$ 1,766, 533. 36 3,790,220.96 1,279,409.13 3,120, 386. 62 975,789.90 1,997,140.90 29,896,559.89 1. 391,083.61 490,815.35

$ 2, 040, 664.17
3, 914, 216. 96 824,128.84
3, 531, 443.11 1,050, 306.88 2, 208,020.06 34,981, 735. 51 1,355,430.54
539,912. 67

Total Operating Earnings

$ 44,707,939.72 $ 50,435, 858. 74

Total Revenue Receipts

$763,140,722. 30 $829, 971, 760. 35

!|HJinmiiiii uiaiiHUirr

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1965

TAXES

W

General Property, 1964 Levy-

On County Digests:

Net to State

$ 1,274,296.54

Refunds

(--) 6,031.23

Fees retained at source:

Assessing

52,714.01

Collecting

65,788.70

Interest

681.11 $ 1,387,449.13

On Public Utilities Digests On Intangible Digests Federal Housing Agencies Contributions

165,491.64 14,957.04
37. 39 $ 1, 567, 935.20

General Property, Prior Years' Levies
On County Digests: Net to State Refunds Fees retained at source: Assessing Collecting
Interest

$ 57, 575. 30 (--) 3,635.78
.70 6,551.24
425.66

60,917.12

On Intangible Digests

265.27

61,182.39

Intangible Tax-Recording . Property, Public Service Corp.
Levy for operating cost of the Public Service Com
Estate Tax Refunds

17,566.94

$ 2,034,591.72 (--) 6,528.40

279,987.84 2,028,063.32

Income

Corporations

Returns, Addt'l. Tax, Int.

and Pen

$ 49,279,082.06

Refunds

(-)l, 153,825.10 $

48,125,256.96

Individuals

Returns, Addt'l. Tax, Int.

and Pen

$ 14,508,039.06

Estimates on 1964 Taxes

13,717,163.62

Fiduciary Returns

501,710.58

Withholding Tax

48, 666,170.20

Refunds

(--)13,111,231.66

64,281,851.80 112,407,108.76

9

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

TAXES--Continued Sales, Motor Fuels Net to State Allowance retained by taxpayer Refunds to Farmers (Act 1946)
Refunds to Retailers (Act 1947)
Refunds to Water and Air Craft (Act 1950)
Refunds to Motor Carriers.._ Refunds to Others

$ 110,123,918.84

932,867.41

(--) 1,437,810.09

(--) 888,312.80

(--) 536, 621.12

(--) 507, 513. 79

(--)

820.30 $107, 685,708.15

Sales, Alcoholic Beverages Stamps Refunds

$ 16,957,874.48 (--) 6,147.58 16,951,726.90

Sales, Beer
Sales, Wine Refunds Collecting Fees retained at source

13,498,517.00

$ 1,652,712.70 (--) 19,517.57
50,296.55

1,683,491.68

Sales, Cigar and Cigarette Net to State Refunds Collecting Fees retained at
source

$ 35,398,215.44 (-) 1,267.60
1,094,617.15 36,491,564.99

Sales, 3% Sale and Use
Refunds Interest, Penalties
Collecting Fees retained at source

$ 206,641,446.36 (-) 125,519.46 1,048,148.73
2,390,437.27 209,954,512.90

Sales, Insurance Premiums
Sales, Kerosene Net to State Allowance retained by taxpayer

15> 226> 13-30

$

261,472.52

3,423.55

264,896.07

^^'ii^.l-iihiiiiiihtmlmuil

10

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1965

TAXES--Continued Business License, Alcoholic Beverages Distillers Retailers... Wholesalers Consumption on Premises-..
Business License, Beer Retailers Wholesalers

$

13,785.00

120,500.00

34,000.00

12,100.00 $ 180,385. 00

$

131,537.50

35,500.00

167,037.50

Business License, Wine Retailers Wholesalers.-
Business License, Commercial Fishing, Canning Fish Dealers
Business License, Spear Fishing
Business License, Fur Trappers
Business License, Quail Breeders
Business License, Insurance Agents, Adjusters
Business License, Rolling Stores
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. _
Business License, For Sale of Checks & Money Orders

$

13,335.00

11,000.00

24,335.00

$

20,596.86

6,400.00

26,996.86

40.50 1,757.00 2,025.00 683,538.81 7,375.00 249, 908. 00

18,812. 00 11,150.00

2,020.00 1,263,054.75
10,000.00 1,500.00

11

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1965

TAXES--Continued Non-Business License, Motor Vehicle Registration
Other Revenue--Tag Dept Fees Retained by County Tax Collectors

$ 21,407,460.15 420, 674. 66 645,186.50 $ 22,473,321.31

Non-Business License, Title Registration Fees Retained by Tag Agents.

$

275,134.45

62,080.00

337,214.45

Non-Business License, Motor Boat Registration
Non-Business License, Auto. Drivers
Non-Business License, Hunting, Fishing
Net to State Collecting Fees retained at
S0UrCe

78,341.25 1,866,887.53
$ 1,430,032.13 227,537.00 1,657,569.13

Corporation Franchise Domestic, Net to State Refunds

$ 1,830,310.43 (--) 901.45

Foreign, Net to State Refunds

$ 729,781.17 (--) 949.00

Unemployment Compensation Penalties, Interest

1,829,408.98 728,832.17 2,558,241.15 111,886.01

FINES, FORFEITS Cigar and Cigarette Liquor, Wine, Beer Feed, Penalties
Total Taxes, Fines, Forfeits

$

14,271.70

7,000.00

4,553.61

25,825.31

$549,877,614.00

ps^^^^BHUHH m

12
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1965

GRANTS FROM U. S. GOVERNMENT

Defense, Department of

$ 573,289.27

Education, Department of, for Special Funds

173,118.05

Education, Department of, for Nat'l Defense Education

2,667,158.21

Education, Department of, for Veterans'Training Program

27.33

Education, Department of, for Lunch Program

5,119,217.15

Education, Department of, for Vocational Education

4,699,741.00

Education, Department of, for Manpower and Develop. Trng... 1,185,951.95

Education, Department of, for Area Development

2,265.35

Education, Department of, for Library Funds

660,153. 00

Education--Higher Education Facilities Commission

19,835.00

Education, Department of, for Vocational Rehabilitation

7,341,425.02

Executive Department--Governor's Office

21,898.56

Family and Child Serv., Dept. of, Public Assist., Child Welfare, 78,527,790.13

Family and Child Serv., Dept. of, Off. of Economic Opport

53,101.44

Forestry Commission, Georgia, for Fire Protection

767, 660. 50

Game and Fish Commission, State

409,610.66

Highway Department for Regular Allotment

7,446,580.30

Highway Department for Secondary Roads

7,406, 968. 03

Highway Department for Planning Survey

1,257,934. 50

Highway Department for Urban Highways

4,021, 744.99

Highway Department for Interstate Highways

59,239, 210.36

Highway Department--Other Industry and Trade, Dept. of Labor, Dept. of, for Employment Security Admin. Public Health, Dept. of, for Children's Bureau Public Health, Dept. of, for Public Health Services

10,983.01 167,233.80 6,064,579.75 1,947,330. 30 1,771,939.92

Public Health, Dept. of, for Hospital Building Program Public Health, Dept. of, for Alcoholic Rehab. Service Public Health, Dept. of, for Gracewood St. Sch. and Hosp Public Health, Dept. of, for Milledgeville State Hospital Veterans' Service Board Veterans'Service, Dept. of University System

8,356,378.50 73,435.00 181,515.00 272,638.33 260,002. 68 19,282.78

Albany State College, Albany Fort Valley State College, Fort Valley Georgia Southwestern College, Americus University of Georgia, Athens.-Georgia State College, Atlanta Medical College of Georgia, Augusta. _ West Georgia College, Carrollton Woman's College of Georgia, Milledgeville Georgia Southern College, Statesboro

85,699.46 142, 280.25
71.00 4,098,511.33
40,960.00 1,376,087.62
33,387.70 106,537.73
2,253.48

Total Grants from U. S. Government

$206, 605,788.44

GRANTS FROM COUNTIES AND CITIES

Family and Child Serv., Dept. of

$ 3,605,520.69

Participation Public Assistance

1,035,482.14

Forestry Commission, Georgia, St. Highway Dept. of Georgia.. 1,841,808. 90

Industry and Trade, Dept. of

4,974.96

University System

Albany State College, Albany

42,768.14

Fort Valley State College, Fort Valley Columbus College, Columbus Georgia Institute of Technology, Atlanta

81, 222.47 71,489.88 50, 500.00

13 DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30, 1965

GRANTS FROM COUNTIES AND CITIES--Cont'd University System--Cont'd Ga. State College, Atlanta Women's College of Georgia, Milledgeville-__ Georgia Southern College, Statesboro Albany Junior College, Albany Gainesville College, Gainesville Kennesaw Junior College, Marietta

$ 25, 000. 00 60,116. 62 79, 099. 44
1, 000, 000. 00 10, 00, 000. 00 2,000, 000. 00

Total Grants from Counties and Cities

$ 10, 897, 983. 24

DONATIONS FOR OPERATIONS Education, Dept. of Education, Dept. of--Vocational Rehabilitation Services Public Health, Dept. of Public Health, Dept. of, Milledgeville State Hospital Public Health, Dept. of, Battey State Hospital Public Health, Dept., Gracewood State Sch. and Hospital Ty Cobb Baseball Memorial Commission Warm Springs Memorial Commission University System of Georgia Albany State College, Albany Fort Valley State College, Fort Valley Savannah State College, Savannah Georgia Southwestern College, Americus Augusta College, Augusta Brunswick College, Brunswick Middle Georgia College, Cochran Columbus College, Columbus South Georgia College, Douglas Armstrong State College, Savannah Abraham Baldwin Agricultural College, Tifton
University of Georgia, Athens Georgia Institute of Technology, Atlanta
Georgia State College, Atlanta Medical College of Georgia, Augusta West Georgia College, Carrollton Woman's College of Georgia, Milledgeville

$ 15,122. 79 9,113. 00 25.00
528, 706.35 4, 276.28 59,175.10 1,160. 00 85.00
75.00 18, 566. 00 37,835.77 8,240.01 34,435.18 1, 745. 00 2,117. 00 18, 703. 45
586.15 18, 050. 24 20, 938. 62 --- 4, 884, 452. 20 1,739, 964. 84 107,879.12 587, 504. 61 12, 626. 99 5, 727. 00

Total Donations for Operations

$ 8, 117,110. 70

RENTS ON INVESTMENT PROPERTIES Henry Grady Hotel Land in Atlanta Western and Atlantic Railroad First Bank Building Corporation Easement Chattanooga Hotels Secretary of State University System
Total Rents

$ 47,125. 00 585, 000. 00

120. 00

21, 098. 84

--

15, 213. 75

159, 760. 56

$ 828, 318.15

INTEREST EARNED State Treasury Education, Department of Dividends on Railroad and Telegraph Stocks Georgia Forestry Commission Education--State Medical Education Board State Highway Department of Georgia Industry and Trade, Dept. of State Personnel Board

$ 517, 712.32 11,343.33 2,380.80 1,687. 50 13, 712. 63
* 394,475. 00 481. 50
36,355.83

TMh*>.uui s;.=s^8sj&iiki

14

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1965

INTEREST EARNED--Continued

State Board of Pardons and Paroles

$

Department of Labor

Department of Public Health

Ty Cobb Baseball Memorial Commission

University System, All Units

173.78 10. 64 1,562.50 2,432.83 876,853.72

Total Interest Earned

$ 2,859,182.38

CONTRIBUTIONS FROM PUBLIC TRUST FUNDS Employees' Retirement System Labor, Dept. of--Emp. Security Agency University System Endowments

$ 161,328.75 56,000.00 132,575.95

Total Contributions

$ 349,904.70

EARNINGS, GENERAL GOVERNMENT SERVICES Audits, Dept. of Capitol Square Improvement Committee Comptroller General Employees' Retirement System Executive Department, Governor's Office Family & Child Services, Dept. of--Benefits & Adm. Fund Historical Commission, Georgia Judiciary Supreme and Appeal Court Fees Library, State (Sales Acts, Court Reports) Labor, Dept. of, for Employment Security Agency Law, Dept. of Personnel Board, State Real Estate Investment Board Revenue Department Secretary of State Secretary of State--Public Buildings & Grounds State Treasury

$

7,608.00

2,550.00

6,605.37

144, 747. 63

25. 50

215.00

20,694. 83

35,463.80 8,577.28 5,927.42
29.98 1,508,842.23
9,815. 43 235, 518.00 25,290.62 15,000. 00
13,422.08

Workmen's Compensation, Board of

331.00

Total Earnings, General Government Services

$ 2,040, 664.17

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 Workmen's Compensation Board Corporation Registration Fees B. & L. Association Filing, Examining Fees Charter Issuing Fees Securities Issuers, Dealers, Agents' Fees 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

$ 50,310.81 501, 621.71 371,077.32 333,762.00 5,200.00 24,343.00 466,197. 97 42, 524. 56 1,725.00 78, 903. 83 89,326.49 3,814.00 11,002.50 32, 625.00 43,415.00 3,914.00 111,235.00 332,374.00 356,840.00 36, 221.99

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1965

EARNINGS, PROTECTION SERVICES--Continued

Banking, Department of

$

Defense, Dept. of

Public Safety, Department of

Supervisor of Purchases--Premiums

Warm Air Heating Contractors' Fees

Trade Mark Reg. Pees

Warehouse Licenses and Inspection

Used Car Dealers' Examining Fees

Oversized, Overweight and Overlength Vehicle Permits

15
273.00 1,384.85 594, 611.61 156,936. 75 13,961.00 1,786.75 1,430.00 13,440.00 233,958.82

Total Earnings, Protection Services

$ 3, 914,216.96

EARNINGS, HEALTH SERVICES Alcoholic Rehabilitation Service Cosmetology Examining Fees Drug Inspection Dairy and Veterinary Inspection Fees Mattress Inspection Fees Vital Statistics Fees Barbers' and Beauticians' Examining Fees Podiatrists' Examining Fees Chiropractors' Examining Fees Practical Nurses' Examining Fees Dentists' Examining Fees Funeral Service Examining Fees Medicine Examining Fees Nurses' Examining Fees Optometrists' and Opticians' Examining Fees Osteopaths' Examining Fees Pharmacists' Examining Fees Physical Therapy Examining Fees Public Health, Department of Psychologists' Examining Fees Pest Control Examining Fees Sanitation Examining Fees

$ 24,014.42 169,212.00 10.00 7,593.50 27,665.00 54,387.96 64,741.00 1,095.00 1,382.00 26,608.04 16,726.00 17, 668.04 38,490. 50 74,184.51 8,800.00 1,158.00 53,075.20 1,677.50 215,335.17 1,030.00 17,109.00 2,166.00

Total Earnings, Health Services

$ 824,128.84

EARNINGS, DEVELOPMENT NATURAL RESOURCES SERVICES

Agricultural Department

$

Agricultural Department--Farmers' Mkt. Auth

Farmers' Market Rents

Forestry Examining Fees

Insecticides Fees

Egg Inspection Fees

Milk Producers' Regulatory Fees

Milk Distributors' Regulatory Fees

Milk Producers--Distributors' Regulatory Fees

Game and Fish Commission, State

Department of Geology, Mines and Mining

Forest Research Council, Georgia

Forestry Commission, Georgia

University of Georgia, Athens

Total Earnings, Development Services

$

98,709.20 450, 865. 97 157,524.16
2,802.00 32,303.00 48,518.07 116,907.52 62,787.47 108,257.11 55,222.10 46,045.06 19,140.69 383,652.48 *>948-70a 28
3,531,443.11

EARNINGS, HIGHWAY SERVICES
Highway Department Sales, Rents and Misc. Participation

$ 1,050,306.88

^MM^HHHHi

16
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30, 1965

EARNINGS, HOSPITAL SERVICES Family and Child. Serv., Dept. of, Factory for the Blind Public Health, Dept. of, Battey State Hospital Public Health, Dept. of, Milledgeville State Hospital Public Health, Dept. of, Gracewood State Sch. and Hosp

$ 1,108,651.23 188,935.10 713,695.68 196,738.05

Total Earnings, Hospital Services

$ 2,208,020.06

EARNINGS, CORRECTIONS SERVICES Tattnall Prison Farm and Other Industrial Road Construction Training School for Boys, Milledgeville Georgia Training Schools, Augusta Training School for Girls, White Division

$ 803,250.00 372,864.75 170,973.64 243.00 7,870.40 228.75

Total Earnings, Corrections Services

$ 1,355,430. 54

EARNINGS, EDUCATIONAL SERVICES

Librarians' Examining Fees

$

57.00

Education, Department of

755,491.25

Education, Department of, Vocational Rehabilitation Services.

6,583.18

Education, Department of, North Ga. Voc. School

131,936.71

Education, Department of, South Ga. Voc. School

148,591.18

Education, Department of, School for the Deaf

34,465.78

Education, Department of, Academy for the Blind

29,851.25

University System of Georgia:

Regents' Office

9.00

Albany State College, Albany

630,247.55

Fort Valley State College, Fort Valley

710,382.46

Savannah State College, Savannah

551,902.14

Georgia Southwestern College, Americus

431,858.29

Augusta College, Augusta

249,194.34

Brunswick College, Brunswick

37,726. 71

Middle Georgia College, Cochran

594,605.95

Columbus College, Columbus

187,792.78

South Georgia College, Douglas

437,443.41

Armstrong State College, Savannah

238,871.09

Abraham Baldwin Agr. College, Tifton

615,082.50

University of Georgia, Athens

8, 994, 750. 93

Georgia Institute of Technology, Atlanta

11,659,219.40

Georgia State College, Atlanta

1,427,937.68

Medical College of Georgia, Augusta

2, 014,079. 98

West Georgia College, Carrollton

1,115,639.63

North Georgia College, Dahlonega

801, 876. 79

Woman's College of Georgia, Milledgeville

845,404. 28

Georgia Southern College, Statesboro

1,600,416.44

Valdosta State College, Valdosta

730,317.81

Total Earnings, Educational Services

$ 34,981,735. 51

EARNINGS, RECREATIONAL SERVICES Warm Springs Memorial Commission Dept. of Parks, Historical Sites and Monuments

$ 139,300.98 390,611.69

Total Earnings, Recreational Services

$ 529,912.67

Total Revenue Receipts

$829,971,760.35

18

SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS

1964

1965

Aging, Commission On

$ 18,547.74 $ 18,133.24

Agriculture, Dept. of

6,156,592.65 6,342,096.08

Art Commission

60.40

8,500.00

Audits, Dept. of

537,840.00

607,490.12

Banking, Dept. of

335,229.52

344,450.14

Capitol Square Improvement Committee

2,121, 720. 87 2, 622, 802. 87

Comptroller General

789,321.04

912,951.75

Corrections, Dept. of

5,017,783.98 5,524,089.87

Defense, Dept. of

1,077,794.30 1,203,508.78

Education, Dept. of

216,275,703.01 244,057,051.08

Vocational Rehabilitation Services

8, 769, 403. 80 9, 294, 863. 39

School for the Deaf

801,806.72 1,175,432.18

Academy for the Blind

452,007.00

482,618.45

North Ga. Technical and Vocational School.. 953,009.17

800.888.40

South Ga. Technical and Vocational School.. 948,381.14

644,025.62

Georgia Educational Improvement Council. _

.00

56,197.21

Georgia Higher Educ. Assistance Committee.

.00

15,000.00

Georgia Science and Technology Commission

.00

7,500.00

Georgia State Scholarship Commission

-00

15,000.00

Higher Education Facilities C ommission

.00

19, 835. 00

State Medical Education Board

159, 345. 77

163, 712. 63

Employees' Retirement System

267, 038. 80

322, 901. 58

Executive Department:

Budget Bureau

77,220.50

116,433.99

Governor's Emergency Fund

890, 674. 83 (--) 890, 674. 83

Governor's Office

315,623.67

345,106.54

Family and Children Services, Dept. of

106,162,359.61 105,000,538.56

State Institutions

3,552,957.54 2,808,556.34

Office of Economic Opportunity

.00

59,721.44

Forest Research Council, Georgia

198, 946. 40

193, 850. 59

Forestry Commission, Georgia

4,420,879.45 4,407,413.51

Game and Fish Commission, State

2,262,939.24 2,457,495.44

General Assembly of Georgia

3, 277, 862. 51 1, 877, 235.00

Geology, Mines, and Mining, Dept. of

309,693.09

300,610.62

Grants, State Aid To Counties

9,317,013.03 9,317,013.03

To Municipalities

1,000,000.00 1,000,000.00

State Highway Department of Georgia

175,468,153.90 171,496,155.22

Historical Commission, Georgia

188,627.67

396,719.89

Industry and Trade, Dept. of

2,600,522.59 2,510,575.08

Jekyll Island Committee

745,115.94

495,000.00

Judicial System Supreme Court Court of Appeals Superior Courts
Judicial Council Library, State

342,490.00 495,210.00 1,514,970.00
1,771.80 94,074.28

342,039.02 495,720.00 1,488,378.48
1,875.00 93,928.85

Labor, Dept. of

Division of Administration and Inspection... 177,015. 58

Employment Security Agency

5, 899, 239. 98

181, 747. 64 6,116, 668.71

19

SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS (Cont'd)

1964

1965

Law, Dept. of

$ 458,453.74 $ 507,507.79

Pardons and Paroles, State Board of

580,115.49

616,901.82

Parks, Historical Sites and Monuments,

Dept. of

1,604,953.33 2,094,449.46

Personnel Board, State

3,230,751.92 3,734,281.17

Pharmacy, Georgia State Board of

79,316.46

74,871.98

Probation, State Board of

520,816.81

652,225.78

Public Health, Dept. of

20,903,693.63 27,630,859.92

Public Health, Alcoholic Rehab. Services

390, 268. 68

460, 239.88

Public Health, Dept. of--Battey State Hosp. _ _ 3, 518, 998.16 3,100, 034.77

Public Health, Dept. of--Gracewood State

School and Hospital

4,378,019.63 4,907,841.84

Public Health, Dept. of--Milledgeville

State Hospital

17,523,123.25 19,155,931.83

Public Safety, Dept. of

5,764,192.65 6,432,598.13

Public Service Commission

429,275.93

454,723.88

Purchases, Supervisor of

268,960.56 1,426,354.12

Real Estate Inv. Board, Georgia

18,207.00

9,740.03

Recreation Commission, Georgia

I

Revenue

Revenue, Dept. of

24, 820.00 8,007,632.22

39, 595.17 8,308,364.18

Pees Retained by Outside Agents

7, 448, 859. 80 5, 304, 868.64

Secretary of State

1,973,867.94 2,042,727.37

Secretary of State--Bldgs. and Grds. Fund

471,865.16

525,282.39

Soil and Water Conservation Committee, State.

297, 600. 00

279, 600.00

Stone Mountain Memorial Committee

300,000.00

400,000.00

Teachers' Retirement System

15, 507, 688. 09 17, 556, 979.48

Treasury, State--Administration

100,656.11

109,311.05

TyCobbBaseballMem.Com

1,984.37

3,592.83

University System

85,684,675.16 107,056,534.12

Veterans'Service Board

(--) 14,858.18

23,510.24

Veterans'Service, Department of

939,669.99

915,662.70

Warm Springs Memorial Commission

124,172.68

137,961.56

Workmen's Compensation, Board of

444,205.68

451,695.70

Total Distribution for Operations

$744, 976, 933. 78

, 665, 404. 34

DISTRIBUTION OF UNFUNDED COLLECTIONS

Agriculture, Dept. of

$(--)

25.00

Comptroller General

5,973.00

Game and Fish Commission, State

(--) 331,178.93

State Highway Department of Georgia

56, 326.00

Judicial System

Supreme Court

(--) 1,209.95

Court of Appeals._

1,859.35

Library, State

471.92

Labor, Dept. of--Admin, and Insp

1,600.00

Labor, Dept. of--E. S. A

(--) 10,371.99

Parks, Historical Sites and Monuments,

Dept. of

-00

0.00 2, 394. 00 48, 160. 27 12, 376.00
904.65 (--) 144.50 (--) 609.75 (--) 1,500.00
24,046.83
1,106.57

20

SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION OF UNFUNDED COLLECTIONS (Cont'd)

1964

1965

Public Health, Dept. of Public Safety, Dept. of Public Service Commission Revenue, Dept. of Secretary of State University System

$

263.12 $

10.25

.00

297,145.78

75.00 (--) 74.50

(--) 86,005.46 (--) 17,372.33

(--) 2,893.93

27,505.29

.00

.00

Total Distribution Unfunded Collections

$(--) 365,116. 87 $ 393,948.56

Distribution Totals

$744, 611, 816. 91 $800, 059, 352.90

BALANCE To: State General Fund Cash Balance
Totals

$ 18,528,905.39 $ 29,912,407.45 $763,140,722.30 $829,971,760.35

te*,'

21
STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30, 1965

22

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1965

RECEIPTS

GENERAL FUND (Revenue Funding Accounts) Transfers from Revenue CollectingUnits--Net Allotments to Spending Units

$ 551, 507, 407.19 (--)521,594,999.74

Surplus Increase in Year

$ 29, 912, 407.45

PRIVATE TRUST FUNDS (Treasury handled as Custodian)
From General Fund to Set Allotments

$ 521,594,999.74

Federal Grants for:

Education Department--VocationalFunds_$ 5, 940, 675.00

Education Department--Vocational Reha-

bilitation Funds 6,180, 995.10

Education Department--National Defense

Education Funds 2, 667,158.21

Labor Department--Employment Security

Agency

1,366,658.36

National Flood Control Fund

49,578.71

National Forest Reserve Fund

257, 507.33

Civil Defense Funds

570, 595.49

17,033,168.20

Payroll Withholdings: U. S. Income Tax State Income Tax OASI Under Social Security Law Superior Court Judges Retirement Fund.... Solicitors' General Retirement Fund
Bureau of Safety Responsibility Land Title Guaranty Fund

693,448.30 86,274.57 58, 801. 95 59,151. 40 34, 407.57 120,152.14
351. 62

$ 539, 680, 755.49

CASH BALANCE JULY 1, 1964 General Fund Available for Allotment Working Reserve

$50, 387, 782. 66 21, 641,254.13 $

Private Trust Funds

Undrawn Budget Allotments

$23, 237, 475.01

Federal Funds for:

Education Dept. --Vocational Funds

1, 458, 060. 84

Educ. Dept.--Voc. Rehab. Funds

889,800.53

Educ. Dept.--Nat. Def. Educ. Funds

800,396.62

CivilDefense Funds

8,439.40

U. S. Income Tax

64,272.62

State Income Tax

19,832.09

OASI Under Social Security Law

12,002.97

Superior Court Judges Retirement Fund.... 258, 566. 25

Solicitors' General Retirement Fund

129, 393.09

Bureau of Safety Responsibility

130,184.09

Land Title Guaranty Fund

10, 509.75

$

$

72,029,036.79
27, 018, 933.26 99,047, 970.05 668, 641,132.99

23

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1965

PAYMENTS

PRIVATE TRUST FUNDS

Allotments drawn by Spending Units

$

Federal Grants to:

Education Dept. --Vocational Funds

$ 3,289,817.94

Educ. Dept.--Voc. Rehab. Funds

5,575,611.96

Educ. Dept.--Nat. Def. Educ. Funds

3,010,459.97

Labor Dept. --Emp. Security Agency

1, 366, 658. 36

Counties in National Flood Control Area.-. 49,578.71

Counties in Nat. Forest Reserve Fund Area. 257,507.33

Dept. of Def. --Civil Defense Funds

573,375.18

523, 548, 908.39 14,123,009.45

U. S. Govt.--Internal Revenue Service U. S. Income Tax
State Department of Revenue State Income Tax
Employees Retirement System OASI Under Social Security Law
Superior Court Judges Retirement Fund Withdrawals
Solicitors' General Retirement Fund Withdrawals
Bureau of Safety Responsibility

699, 515.27 83,994.32 59, 633.64
9,250.06 21,876.78 128, 284.69

$ 538, 674,472.60

CASH BALANCE JUNE 30, 1965 General Fund Available f or Allotment Working Reserve

$80,300,190.11 21,641,254.13 $ 101,941, 444.24

Private Trust Funds

Undrawn Budget Allotments

$21, 283, 566.36

Federal Funds for:

Education Dept. --Vocational Funds

4,108, 917.90

Educ. Dept.--Voc. Rehab. Funds

1,495,183.67

Educ. Dept.--Nat. Def. Educ. Funds

457,094.86

Civil Def ense Funds

5,659.71

U. S. Income Tax

58,205.65

State Income Tax

22,112. 34

OASI Under Social Security Law

11,171.28

Superior Court Judges Retirement Fund-__ 308, 467.59

Solicitors' General Retirement Fund

141, 923.88

Bureau of Safety Responsibility_

122, 051. 54

Land Title Guaranty Fund

10, 861. 37

28, 025, 216.15

$ 129, 966, 660. 39

, 641,132.99

_

24

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET JUNE 30, 1965

ASSETS

CASH BALANCE--STATE TREASURY General Fund Available for Allotment Working Reserve

$80, 300,190.11 21,641,254.13 $ 101, 941,444.24

Private Trust Funds

Undrawn Budget Allotments

$21, 283, 566. 36

Federal Funds for:

Education Dept. --Vocational Funds

4,108, 917. 90

Education Dept. --Voc. Rehab. Funds

1,495,183.67

Education Dept.--Nat. Def. Educ. Funds 457,094.86

Civil Defense Funds

5,659.71

U. S. Income Tax

58,205.65

State Income Tax

22,112.34

OASI Under Social Security Law

11,171. 28

Superior Court Judges Retirement Fund-.. 308,467.59

Solicitors' General Retirement Fund

141, 923. 88

Bureau of Safety Responsibility

122,051.54

Land Title Guaranty Fund

10, 861. 37

28, 025, 216.15

Total Assets^

$ 129, 966, 660.39

RESERVES AND SURPLUS

RESERVES

For Working Reserve

$

For Private Trust Funds

Undrawn Budget Allotments

$21, 283, 566. 36

Federal Funds for:

Education Dept. --Vocational Funds

4,108, 917. 90

Education Dept.--Voc. Rehab. Funds

1,495,183.67

Education Dept.--Nat. Def. Educ. Funds 457,094.86

Civil Defense Funds

5,659.71

U. S. Income Tax

58,205.65

State Income Tax

22,112.34

OASI Under Social Security Law

11,171.28

Superior Court Judges Retirement Fund

308, 467. 59

Solicitors' General Retirement Fund

141, 923. 88

Bureau of Safety Responsibility

122, 051. 54

Land Title Guaranty Fund

10,861.37

Total Reserves SURPLUS (Available for Allotments)
Balance July 1, 1964 Increase in Year

$
$50,387,782.66 29,912,407.45

Balance June 30, 1965_

21, 641, 254.13
28,025, 216.15 49, 666, 470. 28 80, 300,190.11

Total Reserves and Surplus.

$ 129, 966, 660. 39

25

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

INTRODUCTION

SUMMARY

GENERAL FUND

This report covers all State Revenue collections paid into the State Treasury General Fund, revenue refunds paid out of the Treasury, and transfers to the various State agencies for operating costs in the fiscal year ended June 30, 1965.

TRUST FUNDS
Payroll withholdings are Private Trust Funds. The other accounts reported under this heading are State-owned 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 Retirement Fund and the Land Title Guaranty Fund, for which the State Treasury acts as custodian, are reported as Public Trust Funds in the audit of the accounts of the Superior Courts of Georgia.

CURRENT FUNDED REVENUE

Revenue receipts paid into the State Treasury by the various revenue collecting units of the State in the fiscal year ended June 30, 1965, amounted to $551,507,407.19.

These receipts are compared with those of the two previous fiscal periods,

as follows:

YEAR ENDED JUNE 30

1965

1964

1963

Revenue Receipts

$551,507,407.19 $493,730,081.20 $445,747,115.23

26
STATE TREASURY
ALLOTMENTS TO SPENDING UNITS
The $551,507,407.19 revenue receipts together with the General Fund cash balance of $72,029,036.79 at the beginning of the fiscal year, including $21,641,254.13 that is reserved as a Working Reserve Fund, made a total of $623,536,443.98 available.
From the $623,536,443.98 General Fund available, $521,594,999.74 was allotted to the departments and agencies of the State Government through budget approvals for operating costs in the fiscal year ended June 30, 1965.
The General Fund cash balance remaining in the State Treasury on June 30, 1965, was $101,941,444.24 and is divided, as follows: $80,300,190.11 will be available for allotment as appropriated for the next fiscal period ending June 30, 1966, and $21,641,254.13 is held as a Working Reserve Fund.
The Working Reserve Fund of $21,641,254.13 was established in 1942 to meet within-month cash requirements. Revenue receipts are paid into the State Treasury toward end of month. Appropriation and use of this fund would place the State in the position of not being able to meet it obligations as due.
The $521,594,999.74 allotted to the various spending units in the fiscal year ended June 30, 1965, compares with $475,201,175.81 allotments for the previous fiscal year ended June 30, 1964, and $448,986,749.13 allotted two years ago.
REVENUE COLLECTIONS
Collections by the State Treasury as a revenue-collecting agency in the fiscal year ended June 30, 1965, amounted to $533,515.20 and consisted of $113.37 from sale of waste paper, $16.56 from sale of 72/100 fractional share of stock, $2,380.80 dividends on investments, $517,712.32 interest earned on funds on time deposit, $12,769.00 bond custody fees, $457.15 from telephone pay station rents, $36.00 for use of public lands and $30.00 from the sale of public property.
TRUST FUNDS
Private Trust Funds held June 30, 1965, were $6,061,196.43 Federal Grants to the Department of Education, $5,659.71 Federal Civil Defense Funds, $58,205.65 U. S. Income Tax Withholdings, $22,112.34 State Income Tax Withholdings, $11,171.28 OASI under Social Security Law Withholdings, $308,467.59 Superior Court Judges Retirement Fund, $141,923.88 Solicitors' General Retirement Fund, $122,051.54 Bureau of Safety Responsibility Fund, $10,861.37 Land Title Guaranty Fund and $21,283,566.36 for undrawn budget allotments, making a total of $28,025,216.15.


27 STATE TREASURY GENERAL Books and records of the Treasury Department were found in good condition. 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
m assistance given the State Auditor's office during this examination and
throughout the year.


28 STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30, 1965

COLLECTION UNIT

Agriculture, Department of

Banking, Department of

Comptroller General

Executive Department--Governor's Office--

Forestry Commission

Game and Fish Commission

Highway Department, State

Judicial

Supreme Court

$

Court of Appeals

Library

' 1, 416, 987. 99 394, 561. 99
17, 566,146. 54 25.50
2, 337. 66 1, 484, 833.47 1, 415, 953. 82

11,686.15 23,017.50 9,187.03

43, 890. 68

Labor, Department of Administration Employment Security Agency

$

11,500.00

87, 839.18

99, 339.18

Pardons and Paroles, Board of Parks, Department of Properties, Control Commission, State Public Health, Department of Public Safety, Department of Public Service Commission Revenue, Department of
Refunds through State Treasury

$ 541, 243, 332. 50 (--)17, 615,405. 56

173. 78 4, 088. 81 653, 343. 84 87, 243. 74 2, 414, 261.36 332, 448. 50
523, 627, 926. 94

Secretary of State

Treasury, State

Interest on Deposits

$

Dividends on Stock

Bond Custody Fees

Use of Public Lands

Rents--Telephone Pay Stations

Sale of Public Property

Sale of Waste Paper

Sale of 72/100 Fractional Share of Stock-

First Railroad and Banking Company

517,712.32 2,380.80 12,769.00 36.00 457.15 30.00 113.37
16. 56

964,130.22 533, 515. 20

Workmen's Compensation, Board of

466,197. 97

Total

$551, 507, 407.19

29

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1965

SPENDING UNIT

Appropriation

Budget Balancing Adjustment

Total Allotment

Aging, Commission on

$ 22,500.00 $ (--)4, 097. 24 $ 18, 402. 76

Agriculture, Department of Operations

5,200,000.00

155,000.00 5, 355, 000. 00

Cost of Acquiring Farmers Market from Authority
Art Commission._ Audits, Department of Banking, Department of

650,000.00 100.00
600, 000. 00 340,000.00

8,400.00 (--)4, 577. 88
8,966.26

650, 000. 00 8, 500. 00
595, 422.12 348, 966. 26

Capitol Square Imp. Committee Operations Capital Outlay--Auth. Rents._
Comptroller General

150,000.00 2,477,752.87
925,000.00

(--)19.80

150, 000. 00 2, 477,752.87
924, 980. 20

Conservation Forestry Commission Forest Research Council Game and Fish Commission... Geology, Mines, and Mining. _.

2,300,000.00 290,000.00
1, 729,063. 00 256,000.00

(--)16, 337.48 34, 963.80

2, 283, 662.52 290, 000. 00
1, 764, 026. 80 256, 000. 00

Parks, Department of Operations

945,570.00

100,000.00

1, 045, 570.00

Capital Outlay--Authority Rentals--Stone Mountain..
Jekyll Island Committee Soil and Water Conservation.._

700,000.00 495, 000. 00 232, 000. 00

50,000. 00

700, 000. 00 495, 000. 00 282, 000. 00

Corrections, State Board of Board Operations

3,930,000.00

(--)99, 782.01

3, 830,217.99

Capital Outlay--Prisons (Authority Rentals)
Defense, Dept. of--Operations_. State Defense Corps

400, 000.00 625,000.00

101,894.99 (--)3,110.76

400, 000. 00 726, 894. 99 (--)3,110. 76

Education

State Board of Education Operations

216, 647, 625.00

Capital Outlay

23,700,000.00

Ga. Higher Educ. Asst. Comm.

Ga. Educ. Imp. Council

50,000.00

Medical Education Board

150, 000. 00

Teachers' Retirement System _. 17, 569, 520. 00

(--)6,560, 788. 35
15,000.00 7,097.21

210, 086, 836. 65 23, 700, 000. 00 15,000. 00 57, 097. 21 150, 000. 00 17, 569, 520.00

University System Operations

46,980,000.00

1,013,207.00 47, 993,207.00

Operations--E. Talmadge Memorial Hospital
Scholarship Commission

3,800,000.00 15,000.00

3, 800,000.00 15,000. 00

Georgia Science and Technology Commission

7,500.00

7,500.00

30

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OP APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1965

SPENDING UNIT

Budget Balancing Appropriation Adjustment

Total Allotment

Emergency Fund--Governor General Purposes

$ 2,000,000.00 $(--)2,890, 674. 83

Executive Department Operations--Governor's Office, Mansion Allowance Budget Bureau

275, 000.00 25,000.00 125,000.00

11, 355. 23 (--)7, 617. 79

Family and Children Services, Department of
Operations--State Department Operations--Cy. Departments, Benefits Operations--State Institutions Buildings and Equipment--

1,170,000.00 2,407,000.00 19,580,000.00 2, 937, 000.00

(--)95, 682.49 (--)78, 333.03 (--)31,925.57 (--)677, 068. 64

State Institutions

(--)530, 306. 30

Highway, Department of

Maintenance and Betterments. 19,433,090.00

Planning and Construction

42,080,960.00

Authority Rentals

17,293,431.00

General Operations

5,976,506.00

Grants to Counties for Roads. _ 4, 817, 013.03

Special Grants to Counties for

Roads

4,500,000.00

Grants to Municipalities

1,000,000.00

Historical Commission

175,000.00

Industry and Trade, Dept. of

Operations

1,000,000.00

Capital Outlay--Auth. Rents,_ 1,155,000.00

Judicial

Supreme C ourt

345, 000.00

Court of Appeals

500,000.00

Superior Court

1,530,000.00

Library--C ourt Reports

35, 000.00

Judicial Council

2,500.00

Labor, Department of

Operations

183,000.00

Employment Security Adm

85,000.00

Law, Department of

507,000.00

4,860,392.69
202,956.36 161,095.67 (--)440.98 (--)26,451.52 (--)625.00
6,748.16

Legislative Department Library, State Literature Commission Pardons and Paroles, Board of__ Pharmacy, B oard of

1,900,000.00 60,000.00 15,000.00 635,000.00 80,000.00

(--)8,429.41 (--)4, 396.53

Probation, Board of

593,692.00

67,909.01

$(--)890, 674. 83
286, 355.23 25,000.00 117,382.21
1,074, 317.51 2,328,666.97 19,548,074.43 2, 259, 931.36
(--)530, 306. 30
19,433,090.00 46,941,352.69 17,293,431.00 5,976,506.00 4, 817,013. 03
4,500,000.00 1,000,000.00
377,956.36
1,161,095.67 1,155,000.00
344, 559.02 500,000.00 1,503,548.48 35,000.00
1,875.00
183,000.00 85,000.00 513,748.16 1,900,000.00 60,000.00 15,000.00 626, 570.59 75, 603.47 661,601.01

31

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1965

SPENDING UNIT

Budget Balancing Appropriation Adjustment

Total Allotment

Public Health

Department of Public Health

Operations

$ 8,550,000.00

Cost of Acquiring E. Tal-

madgeHosp. (Authority)., 840,000.00

Medical Facilities Const

2,000,000.00

Capital Outlay--Auth. Rents

MHS, Mental Defectives and

Rapid Treatment

1, 610,000.00

Mental Health Program

2,250,000.00

T. B. Sanatorium

3,800,000.00

Alcoholic Rehab. Operations... 370,000.00

Gracewood State School and

Hospital

4,600,000.00

Milledgeville State Hospital

17, 300,000.00

Public Safety, Department of _ _. 6,460, 000.00

Public Service Commission

460, 000.00

Recreation Commission

25,000.00

Revenue, Department of Operations

8,350,000.00

Grants to Counties--Tax Reevaluation

100,000.00

Secretary of State Operations--Examining Boards

492,300.00

Operations--Archives and Hist. 1,081,800.00

Other Operations

418,800.00

Public Buildings and Grounds Operations

352,100.00

Repairs... Stone Mtn. Mem. Committee....

100,000.00 250,000.00

Supervisor of Purchases

1, 275,000.00

Treasury, State Operations

122,500.00

Veterans' Service Office Operations

800,000.00

Payment of Confed. Pensions. 132, 500.00

Veterans'Home Commission

260,000.00

Workmen's Comp., Board of

475, 000.00

$ (--)794, 562.26
280,409. 99 72, 752.83 (--)2, 810.58 15,000.00
(--)12, 793. 81
(--)18,001.00
5,940.48 4,957.39 33,898.25
61,480.17
150,000.00 (--)689. 22
(-)11,818.95
(-)351.89 (--)21,190. 00
(--)113.75 (--)15, 251.58

$ 8,550,000.00
840,000.00 2,000, 000.00
1, 610,000.00 2, 250,000.00 3,005,437.74
370,000.00
4,600,000.00 17, 580,409.99 6, 532, 752.83
457,189.42 40,000.00
8,337,206.19
81,999.00
498,240.48 1,086,757.39
452,698.25
413,580.17 100,000.00 400,000.00 1, 274, 310.78
110,681.05
799,648.11 111, 310.00 259,886.25 459, 748.42

Totals

$526, 076, 322. 90 $(--)4,481,323.16 $521, 594,999.74

I

32

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS YEAR ENDED JUNE 30, 1965

NATIONAL FOREST RESERVE FUND

COUNTY

Net Forest Area Acres

50% Schools

50% Roads

Total To County

Chattahoochee Forest

Banks

Catoosa

Chattooga

Stephens

Dawson

Walker

Fannin

Floyd

Gllmer

Gordon

Habersham

Jones

Lumpkln

Murray

Eabun

Towns

Union

White

_

Whitfield

379 $

48. 30 $

48.29 $

96.59

6

.76

.77

1.53

12, 537

1, 597. 63

1, 597. 62

3,195.25

21, 566

2,748. 21

2, 748. 22

5, 496. 43

5,249

668. 90

668. 89

1, 337. 79

15, 395

1, 961. 83

1, 961. 83

3, 923. 66

96, 207

12, 259. 92

12, 259. 93

24, 519. 85

6,491

827.17

827. 16

1, 654. 33

23, 483

2, 992. 50

2, 992. 51

5, 985. 01

6,941

884. 51

884. 51

1, 769. 02

39, 375

5, 017. 67

5, 017. 67

10,035. 34

4,592

585.17

585.17

1,170. 34

57, 249

7, 295.40

7, 295. 40

14, 590.80

35, 742

4, 554. 71

4, 554. 70

9,109.41

142, 942

18, 215. 50

18, 215. 50

36, 431. 00

55, 929

7,127. 19

7,127.19

14, 254. 38

92, 817

11, 827. 93

11, 827. 93

23, 655. 85

42, 463

5, 411.17

5,411.18

10, 822. 36

22, 437

2, 859.22

2, 859. 21

5, 718. 43

Total Chattahoochee Forest

681,800 $ 86, 883. 69 $ 86, 883. 68 $ 173, 767. 37

Oconee Forest Greene Oglethorpe Jasper Jones Morgan Oconee Putnam
Total Oconee Forest-
Grand Totals

23,643 $ 10,350.49 $ 10, 350. 50 $ 20, 700. 99

3,768

1, 649. 57

1, 649. 56

3, 299. 13 :

24, 073

10, 538. 74

10, 538. 75

21, 077. 49 I

13, 875

6, 074.24

6, 074. 23

12, 148. 47

436

190. 87

190. 88

381. 75

254

111.20

111 19

222. 39

29, 592

12, 954. 87

12, 954. 87

25, 909. 74

95,641 $ 41, 869. 98 $ 41,869.98 $ 83, 739. 96

777,441 $ 128,753.67 $ 128, 753. 66 $ 257,507.33

Distribution of $257,507.33 representing National Forest Reserve fees received from United States Treasury for fiscal year ended June 30, 1964, based upon the National Forest Area-acres by counties located in the Chattahoochee and Oconee National Forest, furnished by the United States Department of Agriculture, Forest Service, from which the calculations as below are made, the law requiring that the amount be prorated 50% for schools and 50% for roads in accordance with the area-acres in each county.

33

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS YEAR ENDED JUNE 30, 1965

NATIONAL FLOOD CONTROL FUND

COUNTY

For Schools
60%

Bartow Cherokee Clay Cobb Columbia Dawson Decatur Elbert Forsyth Gwinnett Hall Hart Lincoln Lumpkin McDuffie Quitman Seminole Stewart

$ 3,603.17 4,217.33 75.63 267.42 1,390.89 9.38 752.05 130.67 4,396.51 65.62 6,726.75 30.00 1,549.54 4. 69 89.53 30. 38 825.43 624.37

For Roads
50%

Total Payments to Counties

3, 603.16 $ 4, 217. 34
75.62 267. 43 1, 390. 88
9.37 752. 06 130. 68 4, 396. 51
65.63 6, 726. 74
30.00 1, 549. 53
4.69 89.53 30.37 825. 43 624. 38

7, 206. 33 8, 434. 67
151. 25 534. 85 2, 781. 77
18.75 1, 504.11
261.35 8, 793.02
131.25 13, 453.49
60.00 3,099.07
9.38 179.06 60.75 1, 650. 86 1, 248. 75

Totals

$ 24,789.36 $ 24,789.35 $ 49,578.71

Payments representing 75% of receipts from Flood Control Funds for fiscal year 1964.

-

34

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF SPENDING UNITS' ALLOTMENT BALANCES

YEAR ENDED JUNE 30, 1965

Balances

SPENDING UNIT

6-30-64

6-30-65

Aging, Commission on

$

Agriculture, Department of Operations

Audits, Department of

Capitol Square Improvement Committee C apital Outlay--Authority Rents

Conservation Game and Fish Commission

Parks, Department of Operations Capital Outlay--Auth. Rentals--Stone Mtn

Corrections, State Board of Board Operations

Education State Board of Education Operations Capital Outlay Teachers' Retirement System

Emergency Fund--Governor General Purposes

Executive Department Budget Bureau

Family and Children Services, Department of Operations--State Department Operations--County Departments Benefits Operations--State Institutions Buildings and Equipment--State Institutions^
Highway, Department of Planning and Construction
Industry and Trade, Department of Operations
Judicial Supreme Court Court of Appeals Superior Court Library--Court Reports Judicial Council

1,100.00 $
200,500.00
50,000.00
179,277.04
3,385,538.07 2,838,585.35
121,956.17 890, 674.83
100,018.45 78, 872.01 352,165.97 645, 773. 49 530, 306. 30 6,181, 245.17 164,995.53
6,864.99 22,554.53 59,032.79
3,487.21

13.09 20,000.00 114,922.12 500, 000. 00 144,062.80
15,000.00 155,450.65
2,687,769.87 2,061,266.69
5,131.21 86,370.43 21, 716. 71 137,791.21 221, 386. 81
9,182, 817. 82
11,023.07 13,000.00 4,994.19
75.00

35

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF SPENDING UNITS' ALLOTMENT BALANCES

YEAR ENDED JUNE 30, 1965

Balances

SPENDING UNIT

6-30-64

6-30-65

Legislative Department

$ 305,124.67 $ 157,662.79

Pardons and Paroles, Board of

6, 330.44

17, 271.93

Probation, Board of

7,564.55

Public Health Department of Public Health Operations Medical Facilities Construction Capital Outlay--Auth. Rents MHS, Defectives and Rapid Treatment Mental Health Program T. B. Sanatorium Gracewood State School and Hospital MiUedgeviUe State Hospital

Mental - - - -

1,310,000.00 3,911,274.37
170,000.00 66,500.00 319,562.26 300, 000.00 521, 472. 50

460,000.00 3,811,274.37
660,120.00
150,000.00 1,882.49

Public Safety, Department of

40,000.00

Recreation Commission

2,000. 00

Revenue, Department of

Operations

---

Grants to Counties--Tax Re-evaluation

Loans to Counties--Tax Re-evaluation

242,464.01 40,000.00 151,634.47

84,295.15 121, 999.00 361,724.41

Secretary of State Public Buildings and Grounds Repairs

51,184.39

Treasury, State Principal--Public Debt
Interest--Public Debt

15,505.00 11,475.00

15,505.00 11,475.00

Totals

$ 23,237,475.01 $ 21,283,566.36

36

STATE TREASURY

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53
BUDGET FUNDS RECEIPTS AND PAYMENTS
OF SPENDING AGENCIES

54
ALL STATE SPENDING UNITS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriations

$ 474,939,740.90 $ 526,076,322.90

Budget Balancing Adjustments, Lapses.,

261,434.91 (--) 4,481,323.16

Total Appropriations

$ 475,201,175.81 $ 521,594,999.74

Revenues Retained for Operations Taxes Grants, U. S. Government Grants, Counties and Cities Donations Rents Interest Earned Earnings from Services Transfers from Public Trust Funds

$ 7,659,592.21 $ 5,532,405.64

206,280,537.37 206,605,788.44

7,060, 930.07

10,897, 983.24

7,313,411.11

8,117,110.70

144,187.04

159,760.56

636,610.36

941,190.48

40,078, 921.88

45,466,260.84

601, 567.93

349,904.70

Total Revenues Retained

: _ JKKK*- 269, 775, 757. 97 $ 278,070,404.60

Total Income Receipts

$ 744,976,933.78 $ 799,665,404.34

NON-INCOME

Public Trust Funds

Unemployment Compensation Tax

$ 31,469,419.24

U. S. Treas. Interest on Comp. Tax Fund. 5,117,031.08

U. S. Treas. Fed. Emp. Benefits

2,072,981.50

Gifts, Contributions

37,434,016.19

Income on Investments

12, 848,266.36

Transfers to Budget Funds

(--) 601, 567. 93

Investments

656,865.43

$ 32,181,332.45 6,029,841.40 3,036,038.54
42,867,128.99 15,712,333.56 (--) 349,904. 70
937,760.94

Total Public Trust Funds Receipts Private Trust Funds
State Revenue Collections Unfunded

$ 88,997,011.87 $ 100,414,531.18

66,451,140.83

74,447,082.89

(--) 365,116.87

393,948. 56

Total Non-Income Receipts

$ 155,083,035.83 $ 175,255,562.63

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded SinkingFunds
Total Cash Balances
Totals

$ 115,918,213.84 $ 136,234,936.18

153,074,092.44 169,669,154.05

5,585,885.14

7,245,669.67

758, 553.54

393,436. 67

15,605.00

15,605.00

$ 275,352,349.96 $ 313,558,801.57

$1,175,412,319.57 $1,288,479,768.54

55
ALL STATE SPENDING UNITS

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Grants to Civil Divisions Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 138,088,883.48 6,880,568.57 24,075,915.57 2,603,744.91 3,372,625.18 2, 790,922.63 3,419,266.57 31,419,479.95 3,667,385.85 506,385.33
128,649,457.20 230,274,039.22
8,749,186.49 406,189.96

153,426, 270.79 6,805, 317. 70
25,870, 202.21 2, 838, 436. 99 3,637, 359. 98 2,934, 524. 56 3,434, 351. 20 34, 654, 935.13 3, 838, 052. 93 467, 194. 90
137, 883, 508. 61 261, 697, 064. 63
8, 664, 764. 53 1, 067, 948. 68

$ 584,904,050.91 $ 647,219,932.84

OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Indemnities Insurance Pensions, Benefits Contracts Miscellaneous Equipment
Total Outlay Payments
Total Cost Payments

$ 11,611,035.23 968,583.04
3,024,275.71 35,937.21 16,751.49 3, 774.50 583,608.22 298,754.15 .00 2,110.59 947,645.53
107,362,130.05 4,022,846.04 10,878,708.77

12, 711, 724. 82 935, 934. 83
3,991, 900.77 14, 252. 72 6, 723. 49 4, 381. 80
385, 588. 68 1,548, 786.19
63.10
2, 509. 50 1,100, 824. 36 112, 818, 242. 93 3, 999, 588. 58 10, 295, 262.97

$ 139,756,160.53 $ 147, 815, 784. 74

$ 724,660,211.44 $ 795,035,717.58

NON-COST Public Trust Funds Investments Expense, Objects of Trust Pensions, Benefits
Total Public Trust Funds

$ 39,398,183.61 $ 47,180,376.65

18,202.08

86,329.63

32,985,564.57

31,277,431.95

$ 72,401,950.26 $ 78, 544,138. 23

56
ALL STATE SPENDING UNITS

PAYMENTS (Cont'd) NON-COST (Cont'd)
Private Trust Funds
Total Non-Cost Payments
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded SinkingFund
Total Cash Balances
Totals

1964

1965

$ 64,791,356.30 $ 74,839,916.73 $ 137,193,306.56 $ 153,384,054.96

$ 136,234,936.18 $ 140,864,622.94

169,669,154.05 191,539,547.00

7,245,669.67

6,852,835.83

393,436.67

787,385. 23

15,605.00

15,605.00

$ 313,558,801.57 $ 340,059,996.00

$1,175,412,319.57 $1,288,479,768.54

57
FEDERAL INCOME TAX ALL STATE UNITS

-.is*""- i

58 ALL STATE UNITS
FEDERAL INCOME TAX

RECEIPTS NON-INCOME
Private Trust Funds Federal Tax Withheld Departments, Institutions University System of Georgia
CASH BALANCES, JULY 1st Private Trust Funds Departments, Institutions University System of Georgia

1964

1965

$ 9,581,515.27 $ 9,195,323.58 6,103,210.43 6,445,691.95
$ 15,684,725. 70 $ 15,641,015.53

$ 112,347.23 $ 95,075.00

469,505.63

421,750.08

$ 581,852.86 $ 516,825.08

$ 16, 266, 578. 56 $ 16,157, 840. 61

PAYMENTS NON-COST
Private Trust Funds Federal Tax to U. S. Government Departments, Institutions University System of Georgia
CASH BALANCES, JUNE 30th Private Trust Funds Department, Institutions University System of Georgia

$ 9,598,787.50 $ 9,185,776.98 6,150,965. 98 6, 339,190. 55
$ 15, 749, 753. 48 $ 15,524, 967. 53

$ 95,075.00 421,750.08

104, 621. 60 528, 251.48

$ 516,825.08 $ 632,873.08

$ 16,266, 578.56 $ 16,157,840.61

^H

^M^^^HBHiHBV^^^BBaii^Hnaai!

59

ANALYSIS

BY STATE UNITS

FEDERAL INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1964

Aging, State Com. On

Agriculture, Dept. of

Art Commission

Audits, Department of--

Banking, Department of__

Comptroller-General $(--) 16.70

Corrections, State Bd. of__

Defense, Department of_.

97.00

Education

Education, Dept. of

School for the Deaf

3,936.57

Academy for the Blind. - 2,230.00

No. Ga. Tech. & Voc. Sch.

So Ga Tech. & Voc. Sch.

Ga. Ed. Imp. Council. .. Ga. Sci. & Tech. Com.._

Ga. State Schol. Com.. -

Higher Ed. Fac. Com--

State Med. Ed. Board... (--) 38.30

Employees'Ret. System.. 1,821.96

Executive Department

Budget Bureau

.

Governor's Office

(--) 10.00

Family and Chil. Serv.,

Dept. of--All Units

21,967.75

Forest Rsch. Coun., Ga...

Forestry Commission, Ga.

Fame and Fish Com., State

Geology, Mines and

Mining, Dept. of

Highway Dept. of Ga., St. .

Historical Com., Ga

Industry and Trade,

Dept. of

Judicial System

Supreme Court

251.50

Court of Appeals

Library, State

Labor, Department of

Adminis. and Insp

Empl. Sec. Agency

Law, Department of

Receipts (Withhold-
ings)

Payments
(ToU. S. Gov.)

Cash Balance June 30,
1965

1,584.20 $ 270, 663.90
135.34 32,692.17 29, 315. 62 66, 241. 01 171,412.77 53,577.55

1,584.20 270, 663. 90
135.34 32,692.17 29, 315. 62 66, 224. 31 171,412. 77 53, 585.00 $

89.55

329,041.25 53,013. 32 30,436. 36 41,154.17 28,101. 80 1,122.40 228. 00 197. 70 365.90 49.00 22,041.93

329,041.25 52, 404. 60 30,159. 95 41,154.17 28,101. 80 1,122.40 228.00 110.00 365.90 49.00 21,785.18

4,545.29 2,506.41
87.70 (--) 38.30
2,078.71

10,650.10 22,774. 31

10,650.10 22,764. 31

322,019.12 3,275.21
250,184. 41 107, 615. 36

313,747.00 3,275.21
250,184.41 107,615. 36

30,239.87

6,405.49 2, 479, 619. 41
9,165.05

6, 405.49 2,479, 619.41
9,165.05

48,157.10

42,970.20 5,186.90

1,018.00 10,417.80 4,902.15

1,007. 60 9,521.00 4,902.15

261.90 896.80

16,922.10 487,052. 38
46,741.77

16,922.10 487,052. 38
46,741.77

60

ANALYSIS

BY STATE UNITS

FEDERAL INCOME TAX ACCOUNTS

State Unit

Cash

Cash

Balance

Receipts

Payments

Balance

July 1,

(Withhold-

(ToU. S.

June 30,

1964

ings)

Gov.)

1965

!!

Pardons and Paroles,

-

State Bd. of

49, 310. 33 $ 49, 310. 33

Parks, Department of

49,227.83

49,227. 83

Personnel Board

43,940.94

43,940.94

Pharmacy, Board of

6, 662. 70

6, 662. 70

Probation, State Bd. of___

49,275.79

49, 275. 79

Public Health, Dept. of__.

515,264.18

515, 264.18

Alcoholic Rehab. Serv...

29,482.02

29,482.02

Battey State Hospital--_$ 21.00

205, 833.45

205,833.45 $ 21.00

r.

Gracewood State School

and Hospital

265,935.09

265, 935. 09

Milledgeville St. Hosp. . _

1,053,191.93 1, 053,191. 93

Public Safety, Dept. of___

402,271.06

402, 289.06 (--) 18.00

Public Service Commission

46,704.98

46, 704. 98

Purchases, Supv. of

27,953.70

27,953. 82 (-) 12

Real Estate Inv. Board

121.80

434.20

443.30

112.70

Recreation Com., Ga (--) 35.20

2,478. 50

2,478.50 (--) 35.20

Revenue, Dept. of

568, 947.62

568, 947.62

Secretary of State

80, 469. 00

80,469.00

Secretary of State--Bldgs.

and Grounds Fund

17,019.18

17,019.18

Soil and Water

Conservation Com

921.20

921.20

Teachers' Retirement Sys.

12,567.01

12,567.01

Treasury, State

Administration Education--Vocational-

804.56

10,821. 64 5,196. 60

10,759.98 5,196.60

866.22

V:

Education--Voc. Rehab. 17,941.43

264,168.02

257,872. 54 24,236. 91

Educ--C. S. S. Salaries. 8,214.90

113,092.00

111, 578.50 9,728.40

General Assembly

17, 389. 95

55,001. 58

69, 562.27 2,829.26

Courts--Supreme

3,947.05

47,481.26

47,616.90

3,811.41

Courts--Ct. of Appeals. 4,229.56

53,891. 01

53,742.42 4, 378.15

Courts--Superior

11,745.17

143,796.19

143,186.06 12, 355. 30



Veterans' Service Board___

2,247. 96

2,247.96

:.

Veterans' Serv., Dept. of__

63, 225.29

63,225.29

Warm Springs Mem. Com. 455.00

5,579. 38

5,553. 64

480.74

Workmen's Compensation

--State Board of

44,637.79

44,637.79

Totals--Depts., Institutions. .

_$ 95,075.00 $ 9,195, 323.58 $ 9,185,776.98 $104, 621.60

61

ANALYSIS

BY STATE UNITS

FEDERAL INCOME TAX ACCOUNTS

State Unit

Cash Balance Julyl,
1964

Receipts (Withhold-
ings)

Payments (To U. S.
Gov.)

Cash Balance June 30,
1965

University Sys. of Ga.

Regents, Central Office.

Albany State College,

Albany

--$(--) 2.70

Ft. Valley State College,

Ft. Valley

Savannah State College,

Savannah

Ga. S. W. Col., Americus

Augusta Col., Augusta--

Brunswick College,

Brunswick

Middle Ga. College,

Cochran

Columbus College,

Columbus

So. Ga. Col., Douglas...

Armstrong State Col.,

Savannah

Ab. Baldwin Ag. Col.,

Tifton

Univ. of Ga., Athens.... 207, 776.19

Ga. Inst. of Tech., Atlanta

163,416.17

Ga. St. College, Atlanta

Medical College of Ga.,

Augusta

50,560.42

West Ga. College, Carrollton

No. Ga. Col., Dahlonega

Woman's College of Ga., Milledgeville

Ga. Southern College, Statesboro

Valdosta State College,

Valdosta

$ 34,137.08
93,604.44
111,230.98
102,484.39 45,177.51 56,338.81
18,370.44
55,515.03
41,924.11 42,828.15
56,550.99
59,662.08 2,492,840.55
1,552,615.67 392,966.27
680,211.85
115,236.48 82,710.34
128,346.64
198,222.49
84,717.65

$ 34,137.08
93,604.44
111,230.98
102,784.39 45,177.51 56,338.81
18,370.44
55,515.03
41,924.11 35,607.22
56,550.99
59,662.08 2,433,719. 68
1,522,400.16 392,966.27
669,967.76
115,236.48 82,710.34
128, 346.64
198,222.49
84,717.65

$(--) 2. 70 (--) 300.00
7,220.93 266, 897. 06 193, 631.68 60,804.51

Totals--Univ. Sys. _ -$421, 750.08 $ 6,445, 691.95 $ 6, 339,190. 55 $528, 251. 48

Totals--State Gov't._$516,825.08 $15,641,015.53 $15,524,967.53 $632,873.08

iM

in*~-

nHBHI^HBHHI^^iaBMniK
63
STATE INCOME TAX ALL STATE UNITS

^^J

64 ALL STATE UNITS
STATE INCOME TAX

RECEIPTS
NON-INCOME Private Trust Funds State Income Tax Withheld Departments, Institutions University System of Georgia

1964

1965

$ 606,005.26 $ 769,070.06 542,620.49 748,120.80
$1,148, 625.75 $1,517,190.86

CASH BALANCES, JULY 1st
Private Trust Funds Departments, Institutions University System of Georgia

$ 61,698.36 $ 67,249.76 87,744.70 105,376.60
$ 149,443.06 $ 172,626.36
$1, 298,068.81 $1, 689,817.22

PAYMENTS
NON-COST Private Trust Funds State Income Tax to State Government Departments, Institutions University System of Georgia

$ 600,453.86 $ 747,490.99 524,988. 59 704,884. 76
$1,125,442.45 $1, 452,375.75

CASH BALANCES, JUNE 30th
Private Trust Funds Departments, Institutions University System of Georgia

$ 67,249.76 $ 88,828.83 105,376. 60 148, 612. 64
$ 172,626.36 $ 237,441.47
$1,298,068.81 $1, 689,817. 22

65

ANALYSIS BY STATE UNITS STATE INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1964

Receipts (With-
holding^)

Payments (To State
Gov.)

Cash Balance June 30,
1965

Aging, State Com. On

$

Agriculture, Dept. of

Art Commission

Audits, Department of i 917. 77

Banking, Department of-.

Comptroller-General

Corrections, State Bd. of _ 1,899. 41

Defense, Department of__

.50

Education

Education, Dept. of

School for the Deaf - -.

796.81

Academy for the Blind. _

492.04

No. Ga. Tech. & Voc. Sch.

So. Ga. Tech. & Voc. Sch.

Ga. Ed. Imp. Council. _.

Ga. Sci. & Tech. Com.

Ga. St. Schol. Com

Higher Ed. Fac. Com

Employees'Ret. System. _

535.87

Executive Department

Budget Bureau

Governor's Office ...

Family & Chil. Service,

Dept. of--All Units

5,733. 72

Forest Rsch Coun., Ga...

Forestry Commission, Ga.

Game & Fish Com., State. _

Geology, Mines and

Mining, Dept. of.

Highway Dept. of Ga., St. _ 34,813.58

Historical Com., Ga..

:Ind. and Trade, Dept. of_

i Judicial System Supreme Court Court of Appeals.

18.83 338.52

Library, State. .

Labor, Department of

Administration

Employ. Security Agency

fiLaw, Department of

175.56 $ 17,593. 74
15.56 4,583.51 3,473.08 5,130. 79 10, 402.81 5,312.81
34,753. 66 3,860.48 2,376. 97 3,002.69 1,858.16
168.12 39.76 14.79 41.61 3,099.04
1, 538. 06 2, 936. 66
30,059. 97 339.65
11, 273.82 6,192.18
654.82 182,183.41
536.75 5,096.81
76.97 1,411.34
498.16
1,364.89 44,801.79
6,463. 65

175.56 17,593.74
15.56 4,374. 69 $ 1,126.59 3, 473. 08 5,130. 79 9,588.37 2,713.85 5,313.31

34,753. 66 3, 648.10 2,221. 52 3,002. 69 1,858.16
168.12 39.76
8.78 41.61 2, 784.20

1,009.19 647.49
6.01 850.71

1, 538. 06 2, 936. 66

27,462.86 339.65
11, 273. 82 6,192.18

8,330.83

654.82 168,266.03
536.75 4,569.79

48,730.96 527.02

75.46 1,381.58
498.16

20.34 368.28

1,364.89 44,801.79
6,463. 65

66
ANALYSIS

BY STATE UNITS

State Unit

STATE INCOME TAX ACCOUNTS

Cash Balance July 1,
1964

Receipts (With-
holdings)

Payments (To State
Gov.)

Cash Balance June 30,
1965

Pardons and Paroles,

State Bd. of

$ 938.24 $

Parks, Department of

Personnel Board, State--

Pharmacy, State Bd. of-- Probation, State Bd. of--

803.23

Public Health, Dept. of--

Alcoholic Rehab. Serv. ,,

Battey State Hospital-..

Gracewood State School

and Hospital

Milledgeville State Hosp.

Public Safety, Dept. of-- Public Service Commission

Purchases, Supv. of

(--) -07

Real Estate Inv. Bd., Qa.. _

2. 24

Recreation Com., Ga

Revenue, Dept. of

Secretary of State

Secretary of State--Bldgs.

and Grounds Fund

Soil and Water Conserv.

Committee, State

Teachers' Ret. System

Treasury, State Administration

325.23

Education--Vocational.. 141.00

Education--Voc. Rehab. 4,258.62

Educ--C. S. S. Salaries- 1,853.95

General Assembly

1,906.20

Courts--Supreme

2,237.10

Courts--Ct. of Appeals. 2,427.24

Courts--Superior

6,682.75

Veterans' Service Board-

Veterans' Serv., Dept. of-- Warm Springs Mem. Com.

126.98

Workmen's Compensation,

Board of

4,408.60 $ 3, 429.10 4, 536. 53
647.78 3, 982. 98 59,317.75 3,290. 99 15, 519. 66
18,359.85 74, 648.97 27, 537. 65
6,187.22 3,191.19
11.12 283.34 45, 062. 24 8, 455. 86
977.23
36.60 1, 472. 39
1,412. 08 600.98
22, 542.01 9,791.06 5,383.48 9,057.25 10,361.00 27,126.71 192.33 4,129. 58 500.92
5,283.54

4, 212. 26 $ 3, 429.10 4, 536. 53
647.78 3, 663.47 59,317. 75 3,290. 99 15, 519. 66

1,134. 58 1,122. 74

18,359. 85

74, 648.97

27, 537. 65

6,187. 22

3,191.12

6.60

6.76

283. 34

45, 062. 24

8,455. 86

977.23

36.60 1,472. 39

1,405. 82 741.98
20,449.73 9,105.71 6,185.13 9,045.92 10,170.97 26, 889.06 192.33 4,129. 58 506. 76

331.49
6,350.90 2, 539.30 1,104.55 2,248.43 2, 617.27 6,920.40
121.14

5,283. 54

Totals--Depts., Institutions-.

.$ 67,249.76 $ 769,070.06 $ 747,490.99 $ 88,828.83 S

m

67

ANALYSIS

BY STATE UNITS

STATE INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1964

Receipts (With-
holding^)

Payments (To State
Gov.)

Cash Balance June 30,
1965

University System of Ga.

Regents, Central Office.

$

Albany St. Col., Albany.

Ft. Valley St. College,

Ft. Valley

Savannah State College,

Savannah.

. $ 2,518.86

Ga. S. W. Col., Americus_

Augusta Col., Augusta..

Brunswick College,

Brunswick..

..

Middle Ga. Col., Cochran

.32

Columbus College,

Columbus

.

So. Ga. College, Douglas.

Armstrong State Col.,

Savannah.. .

Ab. Baldwin Ag. Col.,

Tifton

Univ. of Ga., Athens

48, 842. 95

Ga. Inst. of Tech.,

Atlanta

42, 658. 68

Ga. State Col., Atlanta-.

Medical College of Ga.,

Augusta . . ........ 5, 895. 30

West Ga. Col., Carrollton

No. Ga. Col., Dahlonega.

Woman's College of Ga.,

Milledgevllle^. _ ..

Ga. Sou. Col., Statesboro 3, 813. 82

Valdosta State College,

Valdosta

1, 646. 67

5,375.88 $ 9,820.10
12,043. 55
10,550.88 3, 878. 78 5, 762. 74
1, 700. 64 5, 303. 82
4, 509. 50 3, 844. 74
6,866. 48
5, 807. 80 269, 778. 74
200,128. 48 52,474.44
84, 670. 01 12, 287. 69 9,035. 84
15, 601. 49 20, 304. 97
8, 374. 23

5, 375. 88 9, 820.10

12, 043. 55

9, 770. 37 $ 3, 299. 37 3, 878. 78 5, 762. 74

1, 398. 42 5, 303. 82

302. 22 .32

4, 509. 50 2,485. 57

1,359.17

6, 866.48

5, 807. 80 246, 491. 58

72,130.11

187, 691. 04 52, 474. 44

55, 096.12

82, 980. 82 12, 287. 69 9,035. 84

7,584.49

15, 601.49 18,128. 39

5,990.40

7,170.46 2,850.44

Totals--Univ. Sys. __$105, 376. 60 $ 748,120. 80 $ 704, 884. 76 $148, 612. 64

Totals--State Gov't..$172, 626.36 $ 1, 517,190.86 $ 1,452, 375. 75 $237, 441. 47

'dfe**""''

^HB^I^H ^^HI^^^^H 69
RETIREMENT CONTRIBUTIONS BY
ALL MEMBER STATE EMPLOYEES

70 TEACHERS' RETIREMENT SYSTEM CONTRIBUTIONS BY ALL MEMBER STATE EMPLOYEES

RECEIPTS
NON-INCOME Private Trust Funds Member Contributions Withheld Departments, Institutions University System of Georgia

CASH BALANCES, JULY 1st

Private Trust Funds

Departments, Institutions

University System of Georgia

,

1964

1965

$ 4,171.98 $ 3,926.76 2,440,926.27 2,890, 369.40
$2,445,098. 25 $2,894,296.16

$

0.00 $

0.00

173,054.72 190,713.05

$ 173,054.72 $ 190,713.05

$2, 618,152. 97 $3,085, 009. 21

PAYMENTS
NON-COST Private Trust Funds To Teachers' Retirement System Departments, Institutions University System of Georgia
CASH BALANCES, JUNE 30th Private Trust Funds Departments, Institutions University System of Georgia

$ 4,171.98 $ 3,926.76 2,423,267.94 2,850,301.83
$2, 427, 439. 92 $2, 854, 228. 59

$

0.00 $

0.00

190,713.05 230,780.62

$ 190,713.05 $ 230,780.62

$2,618,152.97 $3,085,009. 21

71

ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS TO TEACHERS' RETIREMENT SYSTEM

State Unit

Cash Balance July 1,
1964

Receipts (With-
holding^)

Payments (To T. R. System)

Cash Balance June 30,
1965

Agriculture, Dept. of. - . Education
Education, Dept. of Voc. Rehab. Services Soil and Water Conserv. Committee, State

$

299.04 $

299.04

2, 936.10 523. 62

2,936.10 523. 62

168.00

168. 00

Totals--Depts., Insts..

3, 926. 76 $ 3, 926. 76

University System of Georgia

Regents' Office

Albany St. Col., Albany...

Fort Valley State College,

Fort Valley

Savannah St. College,

Savannah

$ 118.43

Ga. S. W. Col., Americus-

Augusta College, Augusta.

Bruns. Col., Brunswick. __

Middle Ga. Col., Cochran.

- 01

Columbus Col., Columbus.

So. Ga. Col., Douglas (--) 8.71

Armstrong State College,

S avannah

Abraham Baldwin Agric.

College, Tifton

Univ. of Ga., Athens

101,930.28

Ga. Inst. of Technology,

Atlanta

70,418.40

Ga. State Col., Atlanta--

Med. Col. of Ga., Augusta. 18,254. 64

West Ga. Col., Carrollton.

North Ga. Col., Dahlonega

Woman's College of Ga.,

Milledgeville

Ga. Sou. Col., Statesboro..

ValdostaSt. Col., Valdosta

$ 13, 346. 35 47,517.20
57,137.46
46,679.75 21.547.10 27.114.11
9,286.25 23,530.77 19,530.71 19, 630. 89
24,107. 50
27, 338.78 1, 249, 901.17
619, 491. 72 153,103. 56 249, 860.14 54, 737. 94 36, 351.15
54, 969. 38 95,898.00 39, 289. 47

13, 346. 35 47, 517. 20
57,137.46
46,714.59 21.547.10 27.114.11 9,286.25 23,530.78 19, 530.71 16,102.19
24,107. 50
27, 338. 78 1, 229, 615. 42
606, 343.05 153,103.56 246, 720. 85 54, 737. 93
36, 351.15
54, 969. 38 95, 898. 00 39,289.47

83.59
3, 519. 99
122, 216.03 83,567.07 21, 393. 93
. 01

Totals--Univ. Sys. of Ga.$190,713.05 $2,890,369.40 $2,850,301.83 $230,780.62

Totals--State Gov't

$190,713.05 $2,894, 296.16 $2,854, 228. 59 $230,780. 62

-jfi*-- li

72 EMPLOYEES' RETIREMENT SYSTEM CONTRIBUTIONS BY ALL MEMBER STATE EMPLOYEES

RECEIPTS
NON-INCOME Private Trust Funds Member Contributions Withheld Departments, Institutions University System of Georgia
CASH BALANCES, JULY 1st Private Trust Funds Departments, Institutions University System of Georgia

1964

1965

$3,394,377. 51 $3, 773, 514. 40

66,426.64

9,893.99

$3, 460, 804.15 $3, 783, 408. 39

$ 82,751.27 $ 85,490.07

202.79

202.40

$ 82,954.06 $ 85,692.47

$3, 543, 758. 21 $3,869, 100. 86

PAYMENTS
NON-COST Private Trust Funds To Employees' Retirement System Departments, Institutions University System of Georgia
CASH BALANCES, JUNE 30th Private Trust Funds Departments, Institutions University System of Georgia

$3,391, 638. 71 $3, 754, 249.30

66,427.03

9,869.41

$3,458,065. 74 $3, 764,118. 71

$ 85,490.07 $ 104,755.17

202.40

226.98

$ 85,692.47 $ 104,982.15

$3, 543, 758. 21 $3, 869,100. 86

73

ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' RETIREMENT SYSTEM

State Unit

Cash Balance
July 1, 1964

Receipts (With-
holdings)

Payments (ToE. R. System)

Cash Balance June 30,
1965

Aging, State Commission on.

Agriculture, Dept. of

Audits, Dept. of

Banking, Dept. of

Comptroller General

Corrections, State Board of _

Defense, Dept. of

Education

Education, Dept. of

Voc. Rehab. Services

School for the Deaf,

Cave Spring

$ 1,621.30

Academy for the Blind,

Macon

944.00

N. Ga. Tech. & Voc. Sch. _

So. Ga. Tech. & Voc. Sch.

Higher Educ. Fac. Comm_

Employees'Ret. System

Executive Department

Budget Bureau

Governor's Office

Family and Ch. Serv., Dept.,

of--All Units

8,552.68

Forest Research Coun., Ga.-

Forestry Commission, Ga. __

Game and Fish Comm., Sta. -

General Assembly of Ga

Geology, Mines & Mining,

Dept. of

State Highway Dept. of Ga.. 85, 281. 65

Historical Commission, Ga.. (--) 4.90

Industry and Tr., Dept. of--

Judicial System

Supreme Court

Court of Appeals

Library, State

Labor, Dept. of

Div. of Adminis. Insp

Employment Sec. Ag

Law, Dept. of

Pardons and Par., St. Bd. of.

U Parks, Hist. Sites and Mon.

Dept. of

$

200.70

111, 468. 93

11, 254.81

10, 214. 30

21, 264. 58

72,838.02

19,470. 55

117, 417. 53 102, 652. 64

20,835. 74

11, 941. 22 17,133. 00 13,031. 90 1, 574. 30 7, 233. 78

2, 611. 30 8,884. 76

329,154. 06 1, 202. 92
95, 861. 27 45,171.34 4, 498.34

2,309. 20 1,129, 978. 43
3,349. 29 16, 548. 50

320.70 17,826. 73
1, 426. 70

5,229.30 178,325.90
16,509.02 20,933.25

12,968.06

I

200.70

111, 468. 93

11, 254.81

10, 214. 30

21, 264. 58

72,838. 02

19, 470. 55

117, 417. 53 102, 652. 64

20, 701.38 $ 1, 755. 66

11, 844. 30 15, 637. 60 11, 965. 60 1,162. 75 7, 233. 78

1,040.92 1,495.40 1,066.30
411.55

2,611.30 8,884. 76

326, 685.09 1,202. 92
95,861.27 45,171.34 4, 498. 34

11,021. 65

2,309. 20 118, 098.12
3,333.11 14, 876. 05

97,161. 96 11.28
1, 672. 45

320. 70 17,826.73 1,426. 70

5,229.30 178,325.90 16,509. 02 20, 933. 25

12, 968. 06

74

ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' RETIREMENT SYSTEM

State Unit

Cash Balance
July 1, 1964

Receipts (With-
holdings)

Payments (ToE. R. System)

Cash Balance June 30,
1965

Personnel Board, State

$ 13,172.32

Pharmacy, Ga. St. Bd. of...

2,241.60

Probation, State Bd. of

17,174.48

Public Health, Dept. of

186,616.99

Alcoholic Rehab. Services.

9,285. 63

Gracewood State Sch. and

Hospital

106,181.55

Milledgeville State Hosp.. _

467,409. 90

Public Safety, Dept. of

177,639.19

Public Service Commission. _

13,704. 58

Purchases, Supervisor of

9,190.78

Recreaticn Comm., Georgia.

976.80

Revenue, Dept. of

$(-)ll,000.00 259,501.02

Secretary of State

26, 672.35

Sec. of St. --Public Bldgs. &

Grounds

7.74

5,751.41

Soil and Water Cons. Comm.,

State

331.73

Teachers' Retirement Sys...

3, 934. 00

Treasury, State--Adminis.._

2,582.90

Veterans' Service Board

763. 65

Veterans'Service, Dept. of_

22,805.01

WarmSpgs. Mem. Commis..

87.60

1,276.60

Workmen's Compensation,

State Board of

14, 660.84

13,172.32 2, 241. 60 17,174. 48 186, 616. 99 9, 285. 63

106,181. 55 467, 409. 90 177, 639.19
13,704.58 9,190.78
976.80 259,501.02 $(- )11,000.00
26, 672.35

5, 759.15

331. 73 3,934. 00 2, 582. 90
763.65 22,805.01 1, 246. 20

118.00

14, 660. 84

Totals--Depts., Institutions

$85,490.07 $3, 773, 514. 40 $3, 754,249.30 $104, 755.17

University System of Georgia

Univ. of Ga., Athens

$

Ga. Inst. of Tech., Atl.,,.

Med. Col. of Ga., Augusta.

ValdostaSt. Col., Valdosta

14.30 $ 83.50 104.60

7,345.33 1,070.80 1,374.96
102.90

7,344.53 $ 1,057.00 1, 364. 98
102. 90

15.10 97.30 114. 58

Totals--Univ. System

of Georgia

$

202.40 $

9,893.99 $

9,869.41 $

226.98

Totals--State Gov't. ...$ 85, 692. 47 $3,783,408.39 $3,764,118.71 $104,982.15

^MM^^^HHH&

75

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS*

m

INSURANCE

UNDER THE SOCIAL SECURITY LAW

BY ALL MEMBER STATE EMPLOYEES

RECEIPTS
NON-INCOME Private Trust Funds Member Contributions Withheld Departments, Institutions University System of Georgia
:SA CASH BALANCES, JULY 1st Private Trust Funds Departments, Institutions University System of Georgia

1964

1965

$2,414, 650. 91 $2, 661, 632. 20 1, 475, 658.16 1, 692, 543.72 $3,890, 309. 07 $4, 354,175. 92
$ 279,910.71 $ 294,586.95 150, 721. 84 157, 964.05
$ 430,632.55 $ 452,551.00 $4,320, 941. 62 $4,806,726.92

PAYMENTS
10 NON-COST Private Trust Funds To Employees' Retirement System, Trustee Departments, Institutions University System of Georgia
0
,-- CASH BALANCES, JUNE 30th Private Trust Funds Departments, Institutions University System of Georgia

$2,399,974.67 $2,647,714.32 1, 468,415.95 1, 591, 679.34 $3, 868, 390. 62 $4, 239, 393. 66
$ 294,586.95 $ 308,504.83 157,964.05 258,828.43
$ 452,551.00 $ 567,333.26 $4,320, 941. 62 $4, 806, 726. 92

il*1

76

ANALYSIS BY STATE UNITS

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS'

INSURANCE

UNDER THE SOCIAL SECURITY LAW

State Unit

Cash Balance July 1,
1964

Receipts (With-
holdings)

Payments (ToE. R. System)

Cash Balance June 30,
1965

Aging, State Commission on

Agriculture, Dept. of

Audits, Department of

Banking, Department of

Comptroller-General

Corrections, State Board of._$ 15,779. 64

Defense, Department of

Education

Education, Dept. of

17,382.80

Div. of Voc. Rehab

School for the Deaf

4,368.64

Academy for the Blind

2,408. 74

No. Ga. Tech. & Voc. Sch.._ 3,488. 99

So. Ga. Tech. & Voc. Sch.. _ 2, 524. 27

Higher Ed. Fac. Com

Employees' Ret. System

Executive Department

Budget Bureau

Governor's Office

Family and Children Serv.,

Dept. of--All Units

22,097.89

Forest Research Council

Forestry Commission, Ga...

Game and Fish Com., State..

Geology, Mines and Mining,

Department of

Highway Dept. of Ga., State 202,295.36

Historical Commission, Ga._

Ind. and Trade, Dept. of.__

Judicial System

Supreme Court

Court of Appeals

615.90

Library, State

Labor, Department of

Administration

Employ. Security Agency-

Law, Department of

Pardons and Paroles, State

Board of

3,062.73

Parks, Department of

Personnel Board, State

Pharmacy, State Board of_.

376.26 $ 93, 654. 28 4,781. 66
5,822.14 16, 627. 22 75, 247. 78 11, 675. 58

376.26 93, 654. 28
4,781.66 5,822.14 16, 627. 22 71, 529. 62 11, 675. 58

$ 19,497.80

69, 317. 74 67, 424. 95 17, 654. 09 9, 561. 96 12,319. 95 8, 651.18
1,212. 27 3,298.11

86, 700. 54 67,440. 79 17,321.18
9,343. 51 11,908. 92 8, 538. 02
285. 72 3,298.11

(--) 15.84 4, 701. 55 2, 627.19 3, 900.02 2, 637. 43 926. 55

1,300. 50 4, 629. 94

1,300. 50 4, 629. 94

92,819. 82 678.18
73,873. 04 37,868. 71

87,801. 56 678.18
73,873.04 37,868. 71

27,116.15

1, 271. 50 805,802. 90
3,029. 62 12, 228.15

1, 271. 50 782, 642. 56
3,029. 62 10,898. 36

225,455. 70 1,329. 79

284. 78 2,129. 72 1,070.31

199.14 2,122. 52 1, 070. 31

85.64 623.10

2,813.71 108, 043. 45
7, 469. 81

2, 813. 71 108, 043. 45
7, 469. 81

12, 619.25 11,425.27 8,639.86 1,070.88

12, 070. 51 11,425. 27 8, 639. 86 1,070. 88

3, 611. 47

77
ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS'
INSURANCE UNDER THE SOCIAL SECURITY LAW

State Unit

Cash Balance July 1,
1964

Receipts (With-
holdings)

Payments (ToE. R. System)

Cash Balance June 30,
1965

Probation State Board of Public Health, Dept. of
Alcoholic Rehab. Services.

3,104. 71 $ 14, 873.97 $ 13, 602. 87 $ 4,375.81

102,082.37 102, 082. 37

7, 781.79

7, 781. 79

Battey State Hospital

70, 229.12

70,229.12

Gracewood State School

and Hospital Milledgeville State Hosp...

98, 231.15 359,130. 40

98, 231.15 359,130. 40

Public Safety, Dept. of

98, 800. 38

98, 800. 38

Public Service Commission..

6, 894. 01

6, 894. 01

Purchases, Supervisor of

4, 706.15

4, 706.15

Recreation Commission, Ga.

712. 32

712. 32

Revenue, Department of

197, 892. 96

197, 892. 96

Secretary of State Secretary of State Bldgs.

17, 616. 24

17, 616. 24

and Grounds Fund

-) 1.25

5, 508.06

5, 506. 81

Teachers'Ret. System Treasury, State

2,389. 41

2,389. 41

Administration

Employee Contr

471. 46

1, 343. 80

1, 440.79

374. 47

Employer Contr General Assembly

471. 72

1, 343. 66

1, 440. 65

374. 73

Employee Contr

1, 341. 34

4, 252. 49

4, 247. 62

1, 346.21

Employer Contr. Courts--Supreme

1, 592.26

4, 252. 43

4, 544. 42

1, 300. 27

Employee Contr

949. 77

3, 283. 68

3, 488. 04

745.41

Employer Contr

949.73

3,158. 36

3, 362. 66

745.43

Courts--Ct. of Appeals

Employee Contr

910.16

3, 901. 85

4, 066. 64

745. 37

Employer C ontr.

910.19

3, 737. 68

3, 902. 50

745. 37

Courts--Superior

Employee Contr

2, 208. 71

16, 755. 00

16, 561. 07 2, 402. 64

Employer Contr.

2,197. 63

16, 773.00

16,579. 25 2, 391. 38

Veterans' Service Board

629. 58

629. 58

Veterans' Service, Dept. of _ 5,116.93

19, 013. 97

24,130. 90

Warm Springs Mem. Com. __ 338. 63

1, 522. 06

1, 399. 50

461.19

Workmen's Compensation,

Board of

8, 121. 74

8,121. 74

Totals--Departments,

Institutions

$294, 586. 95 $2, 661, 632.20 $2, 647, 714. 32 $308,504.83

-'M

78

ANALYSIS BY STATE UNITS

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS'

INSURANCE

UNDER THE SOCIAL SECURITY LAW

State Unit

Cash Balance July 1,
1964

Receipts (With-
holdings)

Payments (ToE. R. System)

Cash Balance June 30,
1965

University System of Ga.

Regents, Central Office_.

$

Albany St. Col., Albany.-.

Ft. Valley State College,

Ft. Valley

Savannah State College,

Savannah

$(--) 31.44

Ga. S. W. Col., Americus_

Augusta College, Augusta,

Brunswick Col., Brunswick

Middle Ga. Col., Cochran..

Columbus Col., Columbus.

So. Ga. College, Douglas..

Armstrong Col., Savannah

Ab. Baldwin Ag. College,

Tifton

Univ. of Ga., Athens

103,743.05

Ga. Inst. of Tech., Atlanta. 1,387.08

Ga. State College, Atlanta

Medical College of Ga.,

Augusta

13,263.55

West Ga. Col., Carrollton.

No. Ga. Col., Dahlonega._

Woman's College of Ga.,

Milledgeville

9,691.78

Ga. Sou. Col., Statesboro. 16,610.75

Valdosta State College,

Valdosta

13,299.28

5,184.48 $ 26, 265. 57
31,439.09
25, 279. 65 12, 942. 35 14,892.77 6,017.33 14,898.59 10, 303. 95 12, 507.28 11, 407. 57
17, 782.41 841, 564.12 275,222.28
60, 820. 84
176,386.84 29, 687. 66 23,258.14
27, 289. 97 49,163.29
20, 229.54

5,184. 48 26, 265. 57

31, 439.09

25, 279. 65 12,942. 35 14,892. 77 4,973.17 14, 898. 59 10, 303. 95 7, 684.07 11,407. 57

$(--) 31.44 1, 044.16 4, 823. 21

17, 782.41 835, 692.31 189,328. 30
60, 820. 84

109, 614. 86 87, 281.06

175, 344. 79 29, 687. 66 23, 258.14

14, 305. 60

30, 326.79 46, 253.59

6, 654. 96 { 19, 520. 45

17, 913. 25 15, 615. 57 3l

Totals--Univ. System.$157,964.05 $1,692,543.72 $1,591,679.34 $258,828.43

Totals--State Gov't. _ .$452,551.00 $4,354,175. 92 $4, 239, 393. 66 $567, 333.26 S

80

STATE COMMISSION ON AGING

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 15,000.00

Budget Balancing Adjustment

3,795.68

Revenues Retained

Transfers Other Spending Units

(--) 247.94

$ 22,500.00 (--) 4,097.24
(--) 269. 52

Total Income Receipts

$ 18,547.74 $ 18,133.24

NON-INCOME Private Trust Funds

111.38

127.12

CASH BALANCE, JULY 1st Budget Funds

584.20

1,719.53

$ 19,243.32 $ 19,979.89

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Repairs Pensions, Benefits Equipment.. Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds

$ 12,477.17 $ 13,344.28

862.73

1,011.04

329.78

712.59

798.45

783.73

1,515.68

621.50

68.00

1,082.45

1,255.73

_

308.65

300.25

37.50

96.25

$ 17,412.41 $ 18,193.37

111.38

127.12

1,719.53

1,659.40

$ 19,243.32 $ 19,979.89

81 STATE COMMISSION ON AGING

SUMMARY
INTRODUCTION
The State Commission on Aging was created by Act of the General Assembly approved March 6, 1962, to be effective July 1, 1962 (see Georgia .!:.: Laws 1962 Session, pages 602-609). This Commission is composed of fourteen members appointed by the Governor for terms of four years each.

Provisions of the Act of the General Assembly creating the Commission are quoted, in part, in the unit report.

Members of the State Commission on Aging, appointed under provision of Legislative Act of March 6, 1962, are as follows:

TERM

Dr. John T. Mauldin, Chairman, Atlanta, Georgia 7-10-62 7-1-65

Mr. L. C. Butcher, Vice-Chairman, Atlanta, Georgia. _7-10-62 7-1-66

Mr. M. Norman Burkett, Dalton, Georgia

7-17-64 7-1-68

Mr. Frank A. Constangy, Atlanta, Georgia

7-10-62 7-1-66

Mr. Hugh W. Gaston, Albany, Georgia

7- 1-65 7-1-69

Rev. John D. Lasater, Atlanta, Georgia

7-17-64 7-1-68

Dr. Lloyd A. Moll, Americus, Georgia

7-17-64 7-1-68

Mr. H. C. Morrison, Savannah, Georgia.

7- 1-65 7-1-69

Brigadier John D. Needham, Atlanta, Georgia

7- 1-65 7-1-69

Miss Lucile Nix, Atlanta, Georgia

7- 1-65 7-1-66

r.l

Mrs. Bruce Schaefer, Atlanta, Georgia

Mr. Calvin Stovall, Cornelia, Georgia

2-12-63 7-1-66 7-17-64 7-1-68

Mr. C. O. Templeton, Valdosta, Georgia

7- 1-65 7-1-69

The Commission Executive Committee is composed of Dr. John T. Mauldin, Mr. L. C. Butcher, Mr. H. C. Morrison and Mrs. Elsie C. Alvis, who is employed as Executive Director.

Mr. Wilson B. Wilkes, Budget Director, is disbursing officer.

j FINANCIAL CONDITION
The State Commission on Aging had no surplus on hand at June 30, 1965, Jfafter reserving $1,659.40 for liquidation of current accounts payable.

82
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, 1965, was $22,500.00. The amount provided with which to meet expenditures approved on budget was $18,402.76 and the remaining $4,097.24 was lapsed to the State's General Fund under provisions of state law.
From the $18,402.76 received, $269.52 was transferred to the State Employees Health Insurance Fund, leaving net income of $18,133.24.
The net income of $18,133.24 and the $1,719.53 cash balance at the beginning of the fiscal period made a total of $19,852.77 available to cover expense of operating the Commission on Aging for the year.
5,193.37 of the available funds was expended in the year for budget approved items of expense and $1,659.40 remained on hand June 30, 1965, the end of the fiscal year.

COMPARISON OF OPERATING COSTS
Expenditures for the past two years are compared in the following statement:

BY OBJECT
Personal Services Travel Expense Supplies Communication Printing Repairs Pensions
Employees' Retirement Social Security Equipment Miscellaneous

YEAR ENDED JUNE 30

1964

1965

$ 12,477.17 $ 13, 344.28

862.73

1,011. 04

329. 78

712. 59

798. 45

783.73

1, 515. 68

621.50

.00

68.00

695.10 387. 35 308. 65
37.50

878.10 377.63 300.25
96.25

$ 17, 412. 41 $ 18,193. 37

GENERAL
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 condition.
Appreciation is expressed to the Director and the staff of the Commission I on Aging for their cooperation and assistance given the State Auditor's office during this examination and throughout the year.

83
DEPARTMENT OF AGRICULTURE

84

DEPARTMENT OF AGRICULTURE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 5,800,000.00

Budget Balancing Adjustment

15,000.00

Revenues Retained

Earnings, Development Services

461,776.00

Transfers Other Spending Units

(--)120,183.35

$ 5. 850, 000. 00 155, 000. 00
551, 560. 65 (--)214, 464. 57

Total Income Receipts
NON-INCOME Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 31st Budget Funds Private Trust Funds State Revenue Collections Unfunded

$ 6,156,592.65 $ 6,342,096.08

79,330.17 (--) 25. 00

738, 379. 71

497,543.46 548.75 25.00

186, 468. 88 602.00

$ 6, 734, 015.03 $ 7, 267, 546. 67

PAYMENTS
EXPENSE Personal Services Travel. __ Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Contacts Miscellaneous Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ 3,260,208.88 618,930.45 299,933.51 109,043.37 81,242.82 204, 546. 73 49,792.97 651,074.10 3,317.05 104,923.63 273,443.36 84,810.93 427,983.88

$ 3,453,008.12 595,524.96 194,725.14 108,213.20 83,821.18 183, 656. 21 33,791.33 652,999.16 25,086.29 148,029.63 307,974.01 44,573.64 350,166.20

._$ 6,169,251.68 $ 6,181,569.07

8,054.59 260,501.74
29,859.22

1,352.1 80,983.44 19,554.70
1,251.20

79,276.92

727,553.

-

-. 186,468.88

243,854.41

602.00

11,427.75

$ 6, 734,015.03 $ 7,267, 546. 67

85

DEPARTMENT OF AGRICULTURE

BALANCE SHEET JUNE 30, 1965

ASSETS

CASH IN BANKS AND IN STATE TREASURY

Budget Funds

Operating Account

$131,020. 36

Payroll Account

17, 890. 05

Atlanta Farmers' Market

10,462.42

Construction and Improvement Account 84, 481. 58

$243, 854. 41

Private Trust and Agency Funds Employees' Savings Bond Fund Livestock Dealers'Surety Bond

$ 427.75 11,000.00 11,427.75 $255,282.16

ACCOUNTS RECEIVABLE Reimbursement due from Georgia Farmers'
Market Authority
Total Current Assets 1!
LIABILITIES AND RESERVES ,5* CURRENT LIABILITIES
Accounts Payable Purchase Orders Outstanding

35,162.63 $290,444.79
$ 78,462.94 47,011.79 $125, 474.73

RESERVES :f6< For Advances for Operation--
Atlanta Farmers' Market For Operating Atlanta Farmers' Market For Feed Penalties For Contracts to Mature For Private Trust and Agency Funds

Irf

Total Current Liabilities and Reserves

$ 24,626.78 20, 998. 27 3,435.68 104,481.58 11,427.75

164,970.06

= $290, 444.79

A

86
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 30, 1965, with no surplus for operations, after providing the necessary reserve of $125,474.73 for liquidation of outstanding purchase orders and accounts payable, and reserving $104,481.58 for contracts for improvements to Farmers' Markets, $3,435.68 for food penalties, $427.75 for employees' bond purchases, $11,000.00 for Livestock Dealers Surety Bond forfeitures, $24,626.78 for balance of advance made to the Department by the Georgia Farmers' Market Authority and $20,998.27 for operating the Atlanta Farmers' Market.
The $24,626.78 due the Georgia Farmers' Market Authority is the unliquidated balance on June 30, 1965, 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 30, 1965, the Georgia Farmers' Market Authority was due the Department of Agriculture $35,162.63 for reimbursement of cost of operating the Atlanta Farmers' Market for the month of June, 1965, under terms of contract between the Department and the Authority.
REVENUE COLLECTIONS
The Department of Agriculture is the revenue-collecting agency for licenses and fees pertaining to agricultural operations, as provided by law.
In the fiscal year ended June 30, 1965, $1,416,987.99 was collected from licenses and fees, as detailed on pages 2 and 3 of the within report, all of which had been transferred to the State Treasury on June 30, 1965.
Revenue collections for the past three years are compared in the statement following:

87

DEPARTMENT OF AGRICULTURE

REVENUE COLLECTIONS
Fish Dealers'Licenses Fertilizer Fees Feed Fees Dairy, Poultry Fees Farmers'Markets Egg Stamps Warehouse Licenses Cotton Seed Meal Revenue Transfer of Food Penalties from
Operating Account Insecticides and Miscellaneous Georgia Milk Commission
Fees--Development Services Milk Producers Milk Distributors Milk Producers-Distributors

YEAR ENDED JUNE 30

1965

1964

1963

$ 6,400.00 $ 5,975.00 $ 7,800.00

501,621.71 468,773.55 476,853.13

365,507.14 510,127.15 513,471.08

7,593.50

7,257.00

9,834.00

157,524.16 160,029.88 149,330.18

48,518.07

45,300.63

45,344.25

1,430.00

2,670.00

2,930.00

6,462.63

6,454.74

6,544.75

1,675.68 32, 303.00

3,198.35 ^29,760.50

3,579.27 29, 625.29

116,907.52 62,787.47 108, 257.11

106,917.03 103,195.99 52,210.02

118,086.15 119,637.28 34, 589. 41

$1,416,987.99 $1,501,869.84 $1,517,624.79

AVAILABLE INCOME AND OPERATING COSTS
The amount of State appropriated funds provided through budget approvals for the fiscal year ended June 30, 1965, was $6,005,000.00. 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 $6,005,000.00 provided as the current year's appropriation, $551,560.65 was received from fees, penalties and other sources, making total income for the year $6,556,560.65.
From the $6,556,560.65 total receipts, $214,464.57 net was transferred to other State Units, leaving net income of $6,342,096.08.
Transfer of feed penalties to the Revenue Collection Account was made under provisions of Act of the General Assembly approved February 27, 1956.
The $6,342,096.08 net income together with $186,468.88 cash balance at the beginning of the fiscal period made a total of $6,528,564.96 available.
$6,181,569.07 of the available funds was expended under budget approvals in the year for current operating expenses, $103,141.48 was paid for buildings and equipment, and $243,854.41 remained on hand June 30, 1965, the end of the fiscal year.

88

DEPARTMENT OF AGRICULTURE

COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past two years are compared in the following statement:

BY ACTIVITY
Lab. and Inspection Division Seed and Plant Division Entomology Commissioner's Office Information and Education Marketing Division Livestock Disease Control Georgia Milk Commission

YEAR ENDED JUNE 30

1964

1965

$ 766,651.01 $ 831,304.40 614,434.92 651,316.18 768,496.19 536,700.69 325,899.81 343,866.08 188,995.18 207,269.49 504,608.76 522,869.12
1, 379,449.25 1,402,438.10 222,369.43 216,410.12

$4, 770, 904. 55 $4, 712, 174.18

Farmers' Markets: Albany Americus Athens Atlanta: Operating Cost Annual Rental--Market Authority Augusta Blue Ridge Cairo Columbus Cordele Dillard Donalsonville__ Ellijay Glennville Jesup-- Macon Millen Moultrie Nashville Ocilla Pelham Pitts Riddleville Rome

9

828. 90

$ 7,837. 06

7, 971. 90

11,630. 34

58,214. 21

399,572. 86 650, 000. 00 30,309. 98 20,886. 21 36,845. 35 32,531. 75 29,978. 38
6,203. 81 39, 619. 33 109,278. 53 2,376. 36 12,413. 00 67,104. 96
14. 05 70,645. 86 5,818. 51 4,834. 08 4,694. 28 4,491. 74 10,879. 80 7,307. 26

450,402.17 650,000. 00
34, 980. 56 11, 369.40 19, 329. 44 32, 934. 61 38,101. 25 5, 925. 50
6, 851. 23
4, 467.10 6,190. 40 55, 772.72
13.94 30, 777. 35
7, 880.14 4, 867.13 5, 991.15 4,405.12 5,501. 81 12, 313. 79

^^HBBBI

89

DEPARTMENT OF^AGRICULTURE

BY ACTIVITY (Cont'd)

Farmers' Markets--Continued:

Savannah

-,-

Statesboro

Thomas ville

Tifton

Valdosta

YEAR ENDED JUNE 30

1964

1965

$ 60, 523. 93 $ 36,125.72

7.00

3, 530. 47

41, 598. 53

33, 420. 65

16, 504. 29

26, 442. 27

12, 855. 43

17, 927. 44

$1, 696, 762. 68 $1, 572, 536.37

Total.

11

BY OBJECT

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Water

Printing, Publicity

10. Repairs, Alterations
id Rents

Insurance, Bonding

Indemnities:

;!'}

Workmen's Compensation

Livestock Disease Control Pensions:
'00 Employees' Retirement

Social Security

Equipment Miscellaneous

y

10 Outlay:
Land, Buildings and Improvements.
::' '2

-)
Number of Employees on Payroll June 30.
y
X

$6,467, 667.23 $6, 284, 710. 55

$3,260,208.88 618, 930.45 299, 933.51 109,043. 37 81,242.82 204,546.73 49,792.97 651,074.10 3,317.05

, 453, 008.12 595, 524. 96 194, 725.14 108, 213. 20
83, 821.18 183, 656. 21 33, 791. 33 652, 999.16 25, 086. 29

11, 591. 66 93,331.97

11, 929. 78 136, 099. 85

177,097.88 96,345.48 84,810.93 427,983.88

206, 098. 87 101, 875.14 44, 573.64 350,166. 20

$6, 169, 251. 68 , 181, 569.07

298, 415. 55

103,141.48

, 467, 667.23 $6, 284, 710.55

811

817

90
DEPARTMENT OF AGRICULTURE
FARMERS' MARKETS
The operating cost of the Farmers' Markets in the fiscal year ended June 30, 1965, exclusive of payments for new construction and improvements and Atlanta Farmers' Market payments, was $385,668.23. Revenue collected from the operation of the markets in the same period amounted to $157,524.16.
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, 1965, amounted to $439,573.17. In addition to operating expense incurred, rent payments were made to the Farmers' Market Authority in the amount of $650,000.00 in the year.
Reimbursements of operating cost to the Department of Agriculture by the Georgia Farmers' Market Authority in the year ended June 30, 1965, amounted to $450,865.97.
Gross revenue of the Atlanta Farmers' Market amounted to $640,478.59 in the year ended June 30, 1965, 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, 1965, was $104,290.00, and postage on bulletins mailed from the Covington Post Office amounted to $13,808.75. This does not include compensation of officials and employees for time devoted to editing and publishing, as they are employees of the Department of Agriculture, nor does it include the cost of delivering copies of the Bulletin through the Department's office.
Printing cost for the previous fiscal year ended June 30, 1964, was $99,589.95 and postage $13,353.75. In the fiscal year ended June 30, 1963, printing cost was $104,444.45 and postage $13,000.00.
GEORGIA MILK COMMISSION
In the fiscal year under review, the accounts of the Georgia Milk Com- . mission are incorporated in the Department of Agriculture's operating account, and in this report the Milk Commission is treated as a division of the Department of Agriculture.

91
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 Appendix to the unit report.
GENERAL
Code Section 40-1805 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 expenditures, all failures to keep records and vouchers required by the law, and all inaccuracies, 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 $8,610.00 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, $5,536.62 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 remaining $3,073.38 balance outstanding on June 30, 1960. This $3,073.38 remained uncollected at June 30, 1965.
The Commissioner of Agriculture, J. Phil Campbell, Jr., is bonded in the amount of $100,000.00, with the Hartford Accident and Indemnity Company, their Bond No. 2886386-B. This bond was originally for $50,000.00 but was raised to $100,000.00 by Increase Rider dated March 10, 1959, although said change was not required by law.
The condition of the obligation under this bond is quoted in the unit Hi report.
Schedule bond covering employees of the Department of Agriculture is with the Hartford Accident and Indemnity Company, their Bond No. 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 $50,000.00, except on the Comptroller (CashierTreasurer), on whom it has been increased by an additional indemnity of $50,000.00 by rider attached to bond, effective coverage beginning January 1, 1962. Insuring agreement on this bond is quoted in the unit report.

92
DEPARTMENT OF AGRICULTURE
The Department of Agriculture also has filed with the Governor of the State a Faithful Performance Blanket Position Bond covering Georgia Milk Commission employees, with limit of liability on each employee $15,000.00. Bond is with the Hartford Accident and Indemnity Company, their Bond No. 3388514, dated June 30, 1959, effective for the period beginning April 1, 1962, and ending April 1, 1965.
As previously stated in the summary, the Milk Commission was abolished and the administration of the Milk Control Act transferred to the Department 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, 1965, serving under provisions of Legislative Act approved February 17, 1959, were:
Clifton A. Ward, Chairman, 3363 Reed Street, Apt. 2, College Park, Georgia
J. Floyd Anderson, 593 Glenn Iris Drive, N. E., Atlanta, Georgia
N. R. Bennett, Madison, Georgia
M. C. Cooper, Wells Dairy Co-op, 917 Brown Avenue, Columbus, Georgia
John Kinnett, Sr., 1243 Sixth Avenue, Columbus, Georgia
Gene Marks, Mansfield, Georgia
J. D. Matthews, Matthews Super-Market, 3457 Peachtree Road, N. E., Atlanta, Georgia
J. A. Stewart, 1114 East Washington Street, Thomasville, Georgia
The Department of Agriculture has entered into several contracts with various units and these contracts are quoted in Appendix to unit reports.
Books and records of the Department of Agriculture were found in excellent condition.
All receipts for the fiscal year ended June 30, 1965, disclosed by examination, have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the Commissioner of Agriculture and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

93 ART COMMISSION

94

ART COMMISSION

RECEIPTS

1964

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$

100.00 $

Budget Balancing Adjustments

(--) 39.60

1965
100.00 8,400.00

Total Income Receipts

$

60.40 $ 8,500.00

CASH BALANCE, JULY 1st BudgetFunds

0.00

0.00

$

60.40 $ 8,500.00

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Rents Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCE, JUNE 30th BudgetFunds-..

$ 1,382.36

$

60.40

316.24

209.78

105.09

146. 63

511.50

135.00

3,736.75

50.00

$

60.40 $ 6,593.35

0.00

1,906.65

$

60.40 $ 8,500.00

95 ART COMMISSION

INTRODUCTION

SUMMARY

The Art Commission for the State of Georgia was first created by Legislative Act approved December 22, 1963, which was repealed March 18, 1964, by a new act creating The Georgia Art Commission. The new act is quoted in Appendix to the unit report.

FINANCIAL CONDITION
The Art Commission ended the fiscal year on June 30, 1965, with a surplus of $647.25 after providing reserves of $1,259.40 to cover outstanding accounts payable. This $647.25 surplus was returned to the State Treasury in July, 1965.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Art Commission in the year ended June 30, 1965, was $100.00. A budget balancing adjustment in the amount of $8,400.00 was made in this account, making a total appropriation of $8,500.00.
$6,593.35 of the available funds was expended in the year for expense items and $1,906.65 remained on hand June 30,1965, the end of the fiscal year.

GENERAL
At the close of the fiscal year on June 30, 1965, 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

96
ART COMMISSION
Dr. Wilhelmus B. Bryan is bonded as Chairman of the Art Commission for $10,000.00 with the American Fire and Casualty Company, Bond No. 43002, dated November 20, 1964.
James H. Finch is bonded as Treasurer of the Art Commission for $10,000.00 with the American Fire and Casualty Company, Bond No. 43003, dated November 20, 1964.
Appreciation is expressed to the members and staff of the Art Commission for the cooperation and assistance given the State Auditor's office.

97
DEPARTMENT OF AUDITS

98

DEPARTMENT OF AUDITS

RECEIPTS

1964*

1965*

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 520,000.00 $ 600,000.00

Budget Balancing Adjustments

(--) 4,577.88

Earnings from Services

12,500.00

7,608.00

Transfers Other Spending Units

5,340. 00

4,460.00

Total Income Receipts

$ 537,840.00 $ 607,490.12

NON-INCOME Private Trust Fund.

2, 681.18

3, 947. 05

CASH BALANCE, JULY 1st Budget Funds

62,579.72 236, 405.13 $ 603,100.90 $ 847,842.30

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits Miscellaneous Equipment
Total Expense Payments
OUTLAYS Equipment.
NON-COST Private Trust Funds.
CASH BALANCE, JUNE 30th Budget Funds

$ 279,483.14 19,945.62 10,228.33 3, 447. 74 1,824.00 1,583.77 1,140.00 87. 50 15,423.02 74.00 18,460.09

603, 378. 90 28, 840.23 15, 770. 38
3, 600. 42 1, 057. 84 3, 727.03 1, 444. 74
87.00 21, 961. 41
242.21 8, 398. 09

$ 351,697.21 $ 688,508.25

12, 317. 38

4, 819. 59

2, 681.18

3, 947. 05

236,405.13

150,567.41

$ 603,100.90 $ 847,842.30

*From Audit Report by John G. Martin, Certified Public Accountant.

99 DEPARTMENT OF AUDITS

JOHN G. MARTIN Certified Public Accountant

Honorable Ernest B. Davis State Auditor State Capitol
a Atlanta, Georgia

Decatur, Georgia July 19, 1965

Sir:

I have examined the accounting records of the Department of Audits of the State of Georgia, for the year ended June 30, 1965, and submit herewith my report.

A comparative statement of receipts and payments, for the years ended June 30, 1965 and June 30, 1964, is presented in following pages. The regular ;ii appropriation was $600,000.00. The appropriation 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 State Office Building Authority

$ 7,500.00 7,500.00

$ 15,000.00

Cash on deposit, $36,771.88, was verified by communication with the depositories. The balances were as follows:

On deposit with the State Treasurer

$114,922.12

The Fulton National Bank of Atlanta, Atlanta, Georgia-.. 26,771.88

A

The First National Bank of Atlanta, Atlanta, Georgia

10,000.00

$151,694.00

100
DEPARTMENT OF AUDITS
The funds are reserved to pay accounts payable at June 30, 1965, of $5,567.41, private trust accounts $1,126.59, and the second phase of the reevaluation appraisal by Cole, Layer-Trumble Co. $145,000.00.
Funds on deposit with The Fulton National Bank of Atlanta, $26,771.88, are secured by $50,000.00 4% Treasury Bonds of 1969 due October 1, 1969, and are held in escrow by the Federal Reserve Bank of Atlanta. Funds on deposit with The First National Bank of Atlanta, $10,000.00, are secured by $20,000.00 of iy2% Treasury Bonds of 1965/70 due March 15, 1970, and are 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:

Personal Services Travel. Supplies and Materials Communications Services Stamping, Binding, Printing and
Publicity Repairs and Alterations Rents Miscellaneous Insurance and Bonding Equipment and replacements Employees'Retirement Outlay

For the Year Ended June 30 Increase

1964

1965

(Decrease)

$ 279,483.14 $ 603,378.90 $ 323,895.76

19,945.62

28,840.23

8,894.61

10,228.33

15,770.38

5,542.05

3,447.74

3,600.42

152.68

1,824.00 1,583.77
1,140.00 74.00
87.50 18,460.09 15,423.02
12,317.38

1,057.84 3,727.03
1,444.74 242.21 87.00
8,398.09 21,961.41
4,819.59

(766.16) 2,143.26
304.74 168.21 (0.50) (10,062.00) 6,538.39 (7,497.79)

$ 364,014.59 $ 693,327.84 $ 329,313.25

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, 1965. 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.

101
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, 1965, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.
The records for the year under review were kept efficiently and I appreciate the cooperation and courtesies extended to me during the course of my examination.
Respectfully submitted, JOHN G. MARTIN Certified Public Accountant

103
DEPARTMENT OF BANKING

104

DEPARTMENT OF BANKING

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 340,000.00

Budget Balancing Adjustment

(--) .02

Revenues Retained

Earnings

151.07

Transfers Other Spending Units

(--) 4,921.53

$ 340,000.00 8,966.26
273.00 (--) 4,789.12

Total Income Receipts

$ 335,229.52 $ 344,450.14

NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

3,019.83
1,507.30 7,731.09

3,719.66
BE
844.74 8,151.16

$ 347,487.74 $ 357,165.70

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication, Publications, Printing Repairs. Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ 236,072.08 $ 243,343.88

59,796.98

55,255.04

2,393.28

2,525.10

6, 344. 63

7, 319. 51

6,432.37

6,166.37

593.37 1,177.58
917.35
20,294.49

978.75 1,820.89
88g m
21,920.76

1,512.80

2,615.17

357.35

935.80

$ 335,892.08 $ 343,770.27

2,599.76

2,449.08

844.74 8,151.16

i, 524. 61 9,421.74

$ 347,487.74 $ 357,165.70

105 DEPARTMENT OF BANKING

SUMMARY
FINANCIAL CONDITION
The Department of Banking ended the fiscal year on June 30, 1965, with a surplus of $28.12, which was transferred to the State Treasury after June 30, 1965, after providing reserve of $1,496.49 for liquidation of outstanding accounts payable and reserving $9,421.74 for Private Trust and Agency Funds held by the Department on this date.

REVENUE COLLECTIONS
This Department is the revenue-collecting agency for fees and assessments levied on the institutions coming under the jurisdiction of the Department of Banking, as provided by law.

In the fiscal year ended June 30, 1965, $9,450.00 was collected from fees for investigations of new banks and branch offices, $550.00 for private bank registration fees, $346,840.00 for open bank examinations, $21,057.41 for credit union examinations, $15,164.58 for credit union supervision fees, and $1,500.00 license fees for sale of checks, making total revenue collections for the year $394,561.99, 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 following
m statement:

1

YEAR ENDED JUNE 30

REVENUE COLLECTIONS

1965

1964

1963

Fees for New Bank Investigations 8 9, 450. 00 $ 5,650.00 $ 6, 000.00

jrf Fees for Private Bank Registrations.-.

550.00

610.00

520.00

Fees for Open Bank Investigations

346, 840.00 326, 000. 00 306,290.00

Fees for Credit Union Examinations.-. 21,057.41

18, 366.14

20,166.72

i$ Fees for Credit Union Supervision

15,164.58

13, 282.45

12, 285.20

Fees for Licenses--Sale of Checks

1, 500.00

JlS

394,561.99 $ 363,908.59 $ 345,261.92

l|l!

AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department for the year ended June 30, 1965, was $340,000.00, which with budget adjustments of $8,966.26 was increased to $348,966.26.

106
DEPARTMENT OF BANKING
In addition to the $348,966.26 provided as the current year's appropriation, $273.00 was received from sales of banking laws and other sources, making total income for the year $349,239.26.
From the $349,239.26 received, $699.12 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $4,090.00 for State Employees Health Insurance, leaving net income of $344,450.14.
The $344,450.14 income and the $844.74 cash balance on hand at the beginning of the period made a total of $345,294.88 available with which to meet expenditures approved on budget for the fiscal year.
$343,770.27 of the available funds was expended for budget approved items of current expense and $1,524.61 remained on hand June 30, 1965. Of this amount $1,496.49 was earmarked for Accounts Payable outstanding at June 30, 1965, and $28.12 was paid into the State Treasury in July, 1965.

COMPARISON OF OPERATING COSTS

Operating costs for the past three years are compared in the statement following:

YEAR ENDED JUNE 30

EXPENDITURES

1965

1964

1963

EXPENSE
Personal Services Travel Expense Supplies, Materials Communication Services Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions Equipment Miscellaneous

$ 243,343.88 $ 236,072.08 $ 226,535.43

55,255.04 59,796.98 55,455.75

2,525.10

2,393.28

1,417.67

7, 319. 51

6, 344. 63

4,083.42

6,166.37

6,432.37

3,708.26

978.75

593.37

632.23

1,820.89

1,177.58

1,140.41

889.00

917.25

951.45

21,920.76 20,294.49 21,057.01

2,615.17

1,512.80

2,301.20

935.80

357.25

569.90

Total Cost Payments

$ 343,770.27 $ 335,892.08 $ 317,852.73

Number of Employees on Payroll

June 30th

34

36

34

PRIVATE TRUST AND AGENCY FUNDS
There was on deposit June 30, 1965 in the name of the State Department of Banking $9,421.74, representing accumulated deposits from liquidation of banks and credit unions that have not been claimed and interest thereon.

' ?Bfe

l^HHflHBHHBBBHHHHB^HHaHi

107
DEPARTMENT OF BANKING
GENERAL
The Department of Audits is without authority to audit the accounts pertaining to the liquidation of closed banks handled by the State Department of Banking. The Superior Courts of the State have exclusive jurisdiction over the distribution of funds received in liquidation of banks and same is governed by court order.
The Superintendent of Banks, Mr. William M. Jackson, is bonded in the amount of $50,000.00 with the Hartford Accident and Indemnity Company, their bond No. 2396799. In the period under review premium was paid to November 11, 1965.
The condition and obligation of the bond is quoted in the unit report.
The Assistant Superintendent of Banks, examiners and assistant examiners are bonded for $10,000.00 each with the Hartford Accident and Indemnity Company, which meet with the legal requirements of Georgia Code Sections 13-306 and 13-311.
In the period under review Public Employees Blanket Bond No. FID3276 was written by the General Insurance Company of America, Seattle, Washington with coverage of $10,000.00 from date of May 1, 1965. Endorsement thereunto states "An Employee as used in insuring agreements 3 and 4 is amended to include any person while in the employ of the insured during the bond period except the Superintendent of Banks." An additional endorsement states that the Assistant Superintendent of Banks, examiners and assistant examiners, listed above as bonded with the Hartford Accident and Indemnity Company, are excluded from coverage until the anniversary date of the bonds as listed above.
Insuring Agreement No. 4 of this bond is quoted in the unit report.
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.
Books and records of the Department of Banking presented for examination were well kept. All receipts disclosed by examination have been ac-
Mil

108
DEPARTMENT OF BANKING
counted for. Prenumbered receipts are issued for credit union examinations and new bank investigations. Cash book entries of receipts for private bank registration fees, open bank examination fees, and credit union supervision fees were checked against master lists of these organizations. These lists are maintained and kept up-to-date by the Department of Banking.
Expenditures were within the limits of budget approvals and provisions of State law and were supported by cancelled checks, invoices, and purchase orders.
Appreciation is expressed to the Superintendent of Banks and the staff of the Department of Banking for the cooperation and assistance given the office of the State Auditor during this examination and throughout the year.

109
CAPITOL SQUARE IMPROVEMENT COMMITTEE

110
CAPITOL SQUARE IMPROVEMENT COMMITTEE

RECEIPTS

1964*

1965*

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation
Revenues Retained Earnings
Transfers Other Spending Units

$2,127,752.87
5,368.00 (-)ll, 400.00

$2,627,752.87
2,550.00 (--) 7,500.00

Total Income Receipts
CASH BALANCE, JULY 1st Budget Funds

I $2,121, 720.87 $2, 622, 802.87

9,356.29

I 29,165.28

$2,131,077.16 $2, 651, 968.15

PAYMENTS
EXPENSE Supplies, Materials Heat, Light, Power, Water
Rents
Insurance Miscellaneous
Total Expense Payments
OUTLAY Equipment
CASH BALANCE, JUNE 30th Budget Funds

* 8,627.48 $ 8,266.12

10,292.10

5,729.96

1,977,752.87 1,977,752.87

(--) 18.00

103,569.73 104,109.25

$2,100, 224.18 $2, 095, 858.20

1,687.70

29,165.28 556,109.95 $2,131, 077. 16 $2, 651, 968.15

*From Audit Report by John G. Martin, Certified Public Accountant.

Ill CAPITOL SQUARE IMPROVEMENT COMMITTEE
JOHN G. MARTIN Certified Public Accountant

;;] Capitol Square Improvement Committee State of Georgia Atlanta, Georgia

Decatur, Georgia July 19, 1965

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, 1965, and submit herewith my report.
The Committee supervises the operations and maintenance of the State s 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 Arthur Bolton Honorable Ben T. Huiet Dr. Claude Purcell Honorable Ernest B. Davis
Secretary-Treasurer
A comparative statement of receipts and payments for the years ended Tune 30, 1964 and June 30, 1965 is presented in following pages.
Income from State revenue allotments was verified by inspection of |State Treasurers' records. The appropriations were as follows:

Regular appropriation Supplemental appropriation

Operations
$150,000.00 .00

Outlay
1,977,752.87 500,000.00

$150,000.00 $2,477,752.87

112 CAPITOL SQUARE IMPROVEMENT COMMITTEE

Revenue retained, $2,550.00, represents rent received from Big Apple Supermarket.

State Parking Facility #1, owned by the Committee, was operated by the State Office Building Authority for the year under review, and is included in the operations of the Authority.

Transfers to other spending units were as follows:

Department of Audits

$7,500.00

Funds available for operations and outlay amounted to $2,651,968.15, which consisted of the preceding receipts, $2,477,752.87, less $7,500.00 transferred to other spending units and $29,165.28 budget funds on hand July 1, 1964.
In the year payments were made for expenses in the amount of $2,095,858.20. Budget funds on hand June 30, 1965 amounted to $556,109.95.
Cancelled checks were compared with the book entries and supporting vouchers were examined. The cash balance, $556,109.95, was verified by communication with The First National Bank of Atlanta, Atlanta, Georgia, and inspection of the records of the State Treasurer. The account is secured by $600,000.00 2Y2% Treasury Bonds of 1967/72, due September 15, 1972, held in escrow by the Federal Reserve Bank of Atlanta, Georgia. The account is also secured by $25,000.00 of 2^% Treasury Bonds of 1964/69, due June 15, 1969, held by the Federal Reserve Bank of Atlanta, Georgia.
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, 1965. 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, 1965, in conformity with generallj accepted accounting principles applied on a basis consistent with that o| 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 Accountant

HDHKSNI^^H^^HHMMB^H^n^^Hi^B^^^^^^^^^^BBu 113
COMPTROLLER GENERAL

114 COMPTROLLER GENERAL

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 800,000.00 $ 925, 000.00

Budget Balancing Adjustment

( -) 19.80

Revenues Retained Earnings from Services
Transfers Other Spending Units

-00

61.50

(--)1. 678- 96 ( -)12, 089.95

Total Income Receipts

$ 789,321.04 $ 912, 951.75

NON-INCOME Private Trust Funds Revenue Collections Unfunded

9,138.64 5,973.00

10, 644.79 2, 394.00

CASH BALANCES, JULY 1st Budget Funds Revenue Collections Unfunded
Private Trust Funds

35,318.84

6,005.56

16,890.00

22, 863.00

(--)

3-02 (--)

3.02

$ 856, 638.50 $ 954, 856.08

115
COMPTROLLER GENERAL

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds Revenue Collections Unfunded

1964

1965

$ 542,137 00 $ 621,150.11

92,459.99 113, 542. 90

15,944.04

11, 689. 53

29 945.13

36, 295.43

22 012.98

22, 207. 77

29^785.87

3, 875. 56

311 14
272.57

5,195. 45 170. 54

44 043.41 38,'692.10 3 030.09

3, 771. 24 54, 653.42 32,108. 56 4,008.01

$ 818, 634. 32 $ 908, 668.52

9,138.64

10, 641.77

6,005.56 ( ) 3.02
22,863.00

10, 288.79 25, 257.00

$ 856,638.50 $ 954,856.08

116

COMPTROLLER GENERAL

BALANCE SHEET

JUNE 30, 1965

ASSETS

CURRENT ASSETS Available Cash Budget Funds Citizens and Southern National
Bank Fulton National Bank

10,135.11 153.68 $

10, 288. 79

Revenue Collections Trust Company of Georgia-- Insurance First National Bank of AtlantaInsurance Fulton National BankManual Account

23, 218. 00 2, 000. 00 39.00

25, 257. 00 $ 35, 545. 79

Accounts Receivable

Travel Overpayments

W. C. Baggs (Old Account)

$

Mrs. T. O. Monfort (Old Account)

James L. Bentley

B. A. Brackett

George E. Cashin

H. A. Gober

H. B. Sturtevant

7.68 3.60 31.50 1.25 19.79 9.27 16.80

89.89

Excess Payment Silas Tanner
Total Current Assets^

50.00

139.891 !

$ 35, 685. 68

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding
RESERVES Revenue Funds--To be transferred to State Treasury Uncollected Accounts Receivable

$ 10,179. i

$ 25, 257.00 139. 89

25, 396. i

SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus

109.40 $ 35, 685. 68

117 COMPTROLLER GENERAL

SUMMARY
FINANCIAL CONDITION
The Comptroller General's office had an operating surplus of $109.40 on June 30, 1965, after making provision for liquidation of $10,179.39 accounts payable and purchase orders outstanding and reserving $139.89 for uncollected accounts receivable at June 30, 1965, and $25,257.00 balance of revenue collections which should have been transmitted to the State Treasury by June 30, 1965. This was transferred to the State Treasury in July, 1965.
The surplus of $109.40 represents the unexpended portion of budget allotments to this department and should be remitted to the State Treasury immediately.

REVENUE COLLECTIONS
The Comptroller General's office is the revenue-collecting 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, $17,568,540.54 was collected from taxes fend fees. These collections and the $22,863.00 on hand not paid to the State Treasury before the beginning of the fiscal year on July 1, 1964, made a total of $17,591,403.54 to be accounted for.
$17,566,146.54 of the total to be accounted for was transferred to the State Treasury in the year, and $25,257.00 remained on hand at June 30, 1965.
Revenue collections for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

REVENUE COLLECTIONS

1965

1964

1963

Insurance Regulatory Fees

$ 334,345.00

Insurance Agents' Occupational

Tax and License Fees

683,538.81

Insurance Premium Tax

15,226,130.30

Sale of Manuals and Other

5, 960.87

Safety Fire Prevention Fees

50, 310. 81

Industrial Loan Fees

340,150.00

Industrial Loan Tax

928,104.75

$ 325,129.00
127,552.00 13,768,737.05
4, 001.54 46, 720.10 219,350.00 865,191.40

$ 329,070.00
394,393.00 12,648,757.38
4, 769.01 44, 531. 45 231,041.22 792,787.46

$17, 568, 540. 54 $15, 356, 681.09 $14, 445, 349. 52

118
COMPTROLLER GENERAL
It will be noted that there is a substantial increase in the revenue collections for insurance agent's occupational tax and license fees. There was a complete change in the billing system for these items, and collections that ordinarily would have been billed prior to June 30, 1964, were billed in July and August 1964.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for operating the Comptroller General's office in the fiscal year ended June 30, 1965, was $925,000.00. From this amount, $19.80 was returned to the State Treasury on June 30, 1965, leaving net appropriations of $924,980.20. From this $924,980.20, $12,089.95 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and Employees' Health Insurance. $61.50 revenue from the sale of old equipment was retained, making a total income available to the Comptroller General's office of $912,951.75.
The $912,951.75 net income and the $6,005.56 cash balance at the beginning of the fiscal year made a total of $918,957.31 available with which to meet expenditures approved on budget for the period under review.
$908,668.52 of the available funds was expended in the fiscal year for expense of operating the Comptroller General's office, and $10,288.79 remained on hand at June 30, 1965.

COMPARISON OF OPERATING COSTS

BY ACTIVITY
Comptroller General and Insurance Commissioner
Safety Fire Commissioner Industrial Loan Commissioner

YEAR ENDED JUNE 30

1965

1964

1963

$ 524,998.50 $ 501,558.25 261,956.97 205,594.67 121,713.05 111,481.40

396, 467.12 275, 470. 29 116,446.29 K

$ 908,668.52 $ 818,634.32 $ 788,383.70

^HH B^^^Mm^^Hi

119

COMPTROLLER GENERAL

BY OBJECT
Personal Services Travel Expense Supplies Communication Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Social Security Pensions, Emp. Ret. System Indemnities Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 621,150.11 $ 542,137.00 $ 478,138.19

113,542.90

92,459.99 134,716.23

11,689.53

15,944.04

12,556.10

36,295.43

29,945.13

24,598.96

22,207.77

22,012.98

41,845.98

3,875.56

29,785.87

24,813.04

5,195.45

311.14

20.00

170.54

272.57

699.92

16,687.21

14,617.05

12,468.89

37,966.21

29,426.36

21,980.26

3,771.24

3,412.26

32,108.56

38,692.10

21,427.34

4,008.01

3,030.09

11,706.53

$ 908,668.52 $ 818,634.32 $ 788,383.70

Number of Employees on Payroll

June 30th:

Comptroller Gen. and Ins. Comm.

63

59

59

Safety Eire Commissioner

40

33

25

Industrial Loan Commissioner

15

17

12

118

109

96

GENERAL
In the period under review, $50.00 was received from Mr. H. B. Christian in settlement of the balance of shortages reported in prior examination reports concerning insurance agent's licenses.

Mr. James L. Bentley refunded the $10.00 for advertising paid in the prior year that was shown as an improper expenditure in the report of examination for the year ended June 30, 1964.

The following items were not proper expenditures in the period under review:

James L. Bentley Double rate of hotel room in New York Single rate allowable

$84.00 52.50 $31.50

B. A. Brackett

Lunch for Chief Tommy Nichols--guest

1.25

120
COMPTROLLER GENERAL
George E. C'ashin Double rate of hotel room in Miami Single rate allowable
Parking charges (mileage allowed) Food charge included in room charge
H. A. Gober Double rate of hotel room in Miami Single rate allowable
H. B. Sturtevant Double rate of hotel room in New York Single rate allowable
Excess payment to Silas Tanner, Consultant

$37.08 24.72
$12.36 6.00 1.43 19.79
$30.90 21.63 9.27
$58.80 42.00 16.80
50.00
$128.61

These items were discussed with Mr. Bentley and he agreed that immediate steps would be taken to have the funds reimbursed to department's operating account.
Suggestions were offered concerning accounting procedures and travel regulations in areas where we considered such suggestions would be beneficial to the department's operation.
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 vouchers, with exceptions noted.
Appreciation is expressed to the Comptroller General and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

IHBHHiM^^B^HBHBHimi
121
STATE BOARD OF CORRECTIONS

122

STATE BOARD OF CORRECTIONS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenues Retained Earnings Transfers Other Spending Units

$3,680,000.00 13, 476. 00
1,358,365.85 (--)34, 057. 87

$4, 330,000.00 (--)99, 782.01
1, 347, 088. 39 (--)53, 216.51

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

$5,017,783.98 $5, 524, 089. 87

1,216,540.73 867, 977.07

219,380.70 88,193.54

372,512.71 500, 997.91

$6, 541, 898.95 $7, 265, 577. 56

PAYMENTS

EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents--Regular Rents--State Penal and Rehab. Auth Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Buildings Personal Services Travel Supplies, Materials Repairs Rents Insurance Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$1,786,623.90 $2,126,193. 89

97,834.59

95, 343. 63

1,939,662.56 1, 991, 727. 52

25,272.97

29,126. 31

122,436.56

130,001.11

3,753.67

4, 063. 74

31,773.66

27,184. 68

717.30

563. 70

400, 000.00 400, 000. 00

44,012.23

21,048.09

24,083.45

35, 756.51

203,307.50 300, 852. 95

80,162.29

158,511. 30

2,014. 54

4, 538.75

$4,761,655.22 $5, 324, 912.18

800.00
54,404.06 1,763.20
2.50
3,928.00 42,098.99

3, 263.07 44.96
46, 266. 85 3, 899. 53 141.00 72.50
137,754. 55 45,000. 63

803,736.36 940, 609. 39

372,512.71 500,997.91

335,247.31 [ 428, 365. 59

$6,541,898.95 $7,265,577.56 )

^w *. ^^^HMMHMBMMMIHHH

123

STATE BOARD OP CORRECTIONS

BALANCE SHEET JUNE 30, 1965

.

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

Budget Funds

$ 335,247.31

Private Trust and Agency Funds

Reidsville State Prison

$ 93, 506. 67

Special Fund--State Penal and

Rehabilitation Authority

334, 858. 92

Georgia Income Tax Fund

2, 713. 85

Social Security Tax Fund

19, 497. 80 450,577.24 $ 785,824.55

Accounts Receivable Inmate Labor and Misc. Sales Accounts in Litigation-- City of Baxley, Ga Disallowed Expense--Telegrams

$ 24,173. 92
16, 605. 57 11.84

40, 791. 33

Total Current Assets

$ 826, 615.88

LIABILITIES, RESERVES AND SURPLUS

m CURRENT LIABILITIES

Accounts Payable

ml

Social Security--

10

Employer's Contribution

$ 316,006.05 19, 241. 26 $ 335, 247. 31

:'
i

RESERVES For Accounts Receivable

For Private Trust and Agency Funds

$ 40, 791. 33

Reidsville State Prison

$ 93, 506. 67

Special Fund--State Penal and

Rehabilitation Authority

334, 858. 92

Georgia Income Tax Fund

2,713.85

Social Security Tax Fund

19,497. 80 450, 577. 24

491, 368. 57

SURPLUS None
Total Current Liabilities and Reserves

0.00 $ 826, 615. 88

124
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION The State Board of Corrections ended the fiscal year on June 30, 1965, with
no surplus, after providing the necessary reserve of S316,006.05 to cover outstanding accounts payable, $19,241.26 for employer's contributions to Social Security, $40,791.33 for accounts receivable and reserving $450,577.24 for Private Trust and Agency Funds held on this date.

REVENUE COLLECTIONS
The State Board of Corrections is a revenue-collecting agency for receipts from farming, manufacturing and other activities at the Prison.
Total revenue collected in the year ended June 30,1965, was $1,347,088.39, 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:

Farm Sales Cotton Hides and Fats Cows and Hogs Tobacco Surplus Horses and Mules Peanuts and Pecans Cottonseed Other Corn
Industrial Department Sales Tags and Markers Printing
Inmate Labor
Road Contracts

YEAR ENDED JUNE 30

1965

1964

1963

$

0.00 $ 10,431.60 $ 17,507.97

1,483.86

1,373.46

1,597.53

20,388.90

.00

.00

.._ 1,560.28

2,401.32

538.16

.00

49.70

.00

.00

747.50

.00

.00

.00

.00

.00

500.00

.00

.00

.00

545.66

$ 23,433.04 $ 15,503.58 $ 20,189.32

$ 372,864.75 $ 300,406.05 $ 307,570.50

7,635.10

6,544.55

6,760.95

$ 380,499.85 $ 306,950.60 $ 314,331.45

$ 82,233.00 $ 110,231.75 $ 121,573.05

$ 803,250.00 $ 854,403.50 $ 824,326.65

DHBBHPHHMHiHiH^BeRfll

125 STATE BOARD OF CORRECTIONS

Other Sales and Income Utility Services Insurance Recoveries Crushed Stone Other Receipts Sale of Furniture
Total Revenue

YEAR ENDED JUNE 30

1965

1964

1963

$ 16,936.40 $ 16,829.42 $ 17,724.32

___

536.70 13,683.57

580.00

.00

1,283.59 41,025.79

40,199.40 39,479.84 30,274.45

.00

.00

.00

$ 57,672.50 $ 71,276.42 $ 89,604.56

$1, 347, 088. 39 $1, 358, 365. 85 $1, 370,025.03

AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Board for administration and prison institutions in the fiscal year ended June 30, 1965, was $3,930,000.00. From this amount, $99,782.01 was returned to the State Treasury on June 30, 1965, leaving net appropriation of $3,830,217.99.
Appropriation for outlay in the fiscal year ended June 30, 1965, was $400,000.00.
In addition to the $4,230,217.99 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 amounting to $1,347,088.39, as previously referred to, making total income for the year $5,577,306.38.
From the $5,577,306.38 received, $12,173.72 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, and $41,042.79 for Employees Health Insurance, leaving available net income of 45,524,089.87.
The $5,524,089.87 net income receipts and the $372,512.71 cash balance on hand at the beginning of the fiscal period made a total of $5,896,602.58 i available.
$5,324,912.18 of the available funds was expended in the year for budget 'i'*'1 approved items of expense, $236,443.09 was paid for land, buildings and equip-
ment, and $335,247.31 remained on hand June 30, 1965, the end of the fiscal year.

126 STATE BOARD OF CORRECTIONS

COMPARISON OF OPERATING COSTS
The Board's expenditures for operations for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

Administration

$ 253,135.38 $ 221,799.39 $ 166,007.36

Main Institution

1,928,626.40 1,735,927.99 1,600,781.13

Industries

108,412.25

95,046.70 152,806.20

Soap Factory

40,293.32

39,533.86

33,604.53

Garment Factory

77,479.73

96,687.99 109,575.73

Farms

415,366.53 360,170.12 318,775.58

Correctional Detention--Rome

.00

.00

.00

State Penal and Rehabilitation Auth. . 513,772.00 400,000.00 2,500,000.00

Georgia Industrial Institution--Alto - - 718, 932. 25 603, 449. 67 641, 482. 66

Desk Plant Factory--Alto

.00

.00

2,956.64

Rock Quarry--Buford

.00

.00 225,699.17

Prison Branches

1, 505, 337.41 1,312,036. 25 1,114, 883.76

Total Cost

$5, 561, 355.27 $4, 864, 651. 97 $6, 866, 572.76

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communication Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions Indemnities Equipment Miscellaneous
Total Expense Payments

$2,126,193.89 $1,786,623.90 $1, 677, 316.87

95,343.63

97,834.59

97, 623. 03

1,991,727.52 1,939,662.56 1, 894, 352. 39

29,126.31

25,272.97

22, 326.76

130,001.11 122,436.56 119, 548.76

4,063.74

3,753.67

5,104.17

27,184.68

31,773.66

29, 481.18

400,563.70 400,717.30 2, 500, 576. 60

- 21,048.09

44,012.23

485.52 |

300,852.95 203,307.50 187, 393. 36

35,756.51

24,083.45

14, 557.48

158,511.30

80,162.29 143, 962.07

4,538.75

2,014.54

1,407.41

$5, 324, 912.18 $4, 761, 655.22 $6, 694,135. 60

wm SSHSW

127

STATE BOARD OF CORRECTIONS

BY OBJECT (Cont'd)
OUTLAY Land and Buildings Equipment

YEAR ENDED JUNE 30

1965

1964

1963

$ 191,442.46 $ 60,897.76 $ 139,268.60

45,000.63

42,098.99

33,168.56

Total Outlay
Total Cost
Average Daily Inmate Count-- All Units

$ 236,443.09 $ 102,996.75 $ 172,437.16 $5, 561, 355. 27 $4, 864, 651.97 $6, 866, 572.76

4,783

4,951

4,624

Number of Employees June 30th Administration Institutions

28

24

22

526

527

516

554

551

538

Figures on the number of inmates furnished by officials of the Board of Corrections covering all the prison branches show a decrease in average dailyinmate count from 4,951 to 4,783, a net decrease of 168 in the year ended June 30, 1965.
The Board of Corrections still assigns tubercular prisoners and approxifjfi mately one hundred colored women prisoners to the Battey Tubercular Hos-
up 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 Funds receipts handled at the Reidsville State Prison in the year ended June 30, 1965, amounted to $601,316.57, which with a balance of $96,572.42 on hand at the beginning of the period made a total of $697,888.99 to be accounted for. Of this amount, $604,382.32 was disbursed for objects of trust, and $93,506.67 remained on hand June 30, 1965, the end of the fiscal year.
The Private Trust and Agency Funds handled at the Reidsville State Prison are composed of Inmates' Deposits, Prison Store Accounts, county deposits for discharge of prisoners, and other similar accounts, and are not available for the maintenance and operation of the Prison Institutions. These Private Trust and Agency Funds at the Reidsville State Prison are examined, however, at the same time and in the same manner as are the General Fund accounts of the State Board of Corrections.

128
STATE BOARD OF CORRECTIONS
Purchases are made at the prison store by employees at the Prison for groceries and other commodities and the profits from the store are paid into the Athletic and Miscellaneous Account, which is maintained for the benefit of the prisoners.
Inmate deposits shown in the within report are the personal funds of the inmates at the Prison at Reidsville only. 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, also, at the various Prison branches. The store accounts at the various prison branches, other than Reidsville State Prison, are investigated by Mr. Charles E. Hall, Investigator for the State Board of Corrections. In March, 1965, a shortage was discovered in Meriwether Prison Branch's Athletic Fund, Prison Store Account, and Inmates' Deposit Account, determined to be $2,474.78.
Mr. W. P. Etheridge, who was responsible for the various accounts, was covered under a blanket position bond with the American Casualty Company. The entire amount of shortages has been recovered.
The Store Accounts at the various Prison branches, other than Reidsville State Prison, are not included in the accounts of the State Board of Corrections, and have not been audited by the State Department of Audits.
On June 30, 1965, the Board held $334,858.92 of State Penal and Rehabilitation Authority Funds, $2,713.85 State of Georgia Income Tax Withholdings and $19,497.80 Social Security Tax Withholdings. The State of Georgia Income Tax Withholdings and the Social Security Tax Withholdings were remitted in July, 1965.
GENERAL
Under the Laws of the State of Georgia, the State Auditor is required in his audits of agencies 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 the audit for year ended June 30, 1958.

129 STATE BOARD OF CORRECTIONS

Account receivable due from the City of Baxley, Georgia, in the amount of $16,605.57, 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. 1 dated April 30, 1958 Invoice No. 2 dated April 30, 1958 Invoice No. 3 dated April 30, 1958 Invoice No. 4 dated April 30, 1958 Invoice No. 5 dated April 30, 1958 Invoice No. 6 dated April 30, 1958 Invoice No. 7 dated April 30, 1958 Invoice No. 8 dated April 30, 1958 Invoice No. 9 dated April 30, 1958 Invoice No. 10 dated April 30, 1958 Invoice No. 11 dated April 30, 1958 Invoice No. 12 dated April 30, 1958

$ 5,301.80 3,240.00 1,056.00 1,034.57 1,378.00 786.80 280.00 930.40 70.00 1,400.00 960.00 168.00

$16,605.57

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 the examination for the fiscal year ended June 30, 1965.
In the fiscal year ended June 30, 1965, one 1965 nine passenger 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 passenger-carrying vehicle, which is prohibited by Law, and the Attorney General's opinion in reference to a previous purchase, are quoted in Appendix to the unit report.
In the period under review, payments amounting to S360.00 were made to IF. Jack Adams as attorney's fees for handling the purchase of land in Banks County and Habersham County, which should be reimbursed to the account of the State Board of Corrections.
Provisions of State law regarding payment of Attorney fees by State Departments are quoted in the unit report.

130 STATE BOARD OF CORRECTIONS

Public Employees Blanket Bond was on file and presented for examination, written by the American Casualty Company of Reading, Pennsylvania, Bond No. PEB 20008, dated February 28, 1965, under insuring agreement No. 4, covering all employees and officials.

It was determined that certain telegrams paid in the period under review were of a personal nature and were not necessary for the operation of this State agency. In the course of this examination, a refund was received for the cost of such telegrams.

On September 24, 1964, the State Board of Corrections, the State Board of Education and the Habersham County Board of Education entered into an agreement for the maintenance and operation of an educational facility for prisoners at Alto. A copy of this agreement is shown in the unit report.

Members of the State Board of Corrections on June 30, 1965, were as follows:

Mr. Richard W. Watkins, Jr., Chairman Mr. John B. Stanley, Vice-Chairman Mr. R. Jack Kennedy, Secretary Mr. Stetson Bennett, Jr., Member Mr. L. J. Norris, ST., Member

Jackson, Georgia Louisville, Georgia Collins, Georgia Jesup, Georgia Thomson, Georgia

Books and records of the State Board of Corrections were found in good condition. All known receipts for the period under review have been accounted for, and expenditures were within the limits of budget approvals and supported by proper voucher, with exception noted.

Appreciation is expressed to the officials and staff of the State Board of Corrections for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

mHHl^H 131
DEPARTMENT OF DEFENSE

jfed-

132

DEPARTMENT OF DEFENSE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenues Retained Grants from U. S. Government Earnings, Recoveries Transfers Other Spending Units

$ 625,000.00 114,319.55
379, 940. 97 482.56
(--)41, 948. 78

$ 625,000.00 98,784.23
573, 289. 27 1,384.85
(--)94, 949.57

Total Income Receipts NON-INCOME
Private Trust Funds CASH BALANCES, JULY 1st *Budget Funds (State Defense Corps)
Budget Funds Private Trust Funds
Total

$1,077,794.30 $1,203,508.78

8,889.12

15,265.84

2, 975. 91 300,519.20

2, 975. 91 118,750.13
25.58

$1,390,178.53 $1,340,526.24

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous Grants to Civil Divisions
Total Expense Payments OUTLAYS
Lands, Buildings Contracts
Equipment NON-COST
Private Trust Funds CASH BALANCES, JUNE 30th *Budget Funds (State Defense Corps)
Budget Funds Private Trust Funds
Total

$ 444,189.29 $ 499,801.44

28,876.18

26,095.63

20,150.79

24,857.31

18,554.10

20,449.40

6,821.93

7,094.14

._. 1,760.84

193.12

3,090.26

3,102.96

4,465.31

4,756.03

19,527.10

20,341.67

27. 00

36,532.96

42,654.57

26,773.31

10,367.13

2,852.40

1,951.87

423,435.25 551,709.86

$1,037,029.72 $1,213,402.13

2,895.90 219,637.75

75,190.13

8,863.54

15,291.33

2,975.91 118,750.13
25.58

36,642.56 .09

$1,390,178.53 $1,340,526.24

*State Defense Corps Account inactive.

:~~*1*

^^MMHMM

133

DEPARTMENT OF DEFENSE

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Military Division Civil Defense Division Georgia Military Institute Office of Emergency Planning
Private Trust and Agency Funds Georgia Military Institute TJ. S. Income Tax G. M. I. Student Fund
Total Current Assets.

$ 20,956.53 11,938.02 2,655.48 1, 092. 53 $ 36, 642. 56

$

89.55

.09

89.64

$ 36, 732. 20

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding
RESERVES For Armory Contracts to Mature (Schedule) For Armory Construction (Unspecified Armories) _ For Repairs to Brunswick Armory For Civil Defense--Federal Account For Georgia Military Institute For Office of Emergency Planning--Federal Funds, For Private Trust and Agency Funds Georgia Military Institute
a SURPLUS Refunded to the State Treasury (July, 1965).
Total Current Liabilities, Reserves and Surplus

2, 896. 65

15, 034. 94 4,305.13
123.00 5, 659.71 2, 655.48
137. 24
89.64

28,005.14

5, 830. 41 $ 36, 732. 20

134
DEPARTMENT OF DEFENSE
SUMMARY
INTRODUCTION
This report covers an examination of the accounts of the Department 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 Department 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, 1965, with a surplus of $5,830.41 to be refunded to the State Treasury, after providing the necessary reserve of $2,896.65 to cover outstanding accounts payable and reserving $19,340.07 for construction of new armories throughout the State, $123.00 for repairs to Brunswick Armory, $5,659.71 for Civil Defense Funds, $2,655.48 for Georgia Military Institute, $137.24 for Office of Emergency Planning, and $89.64 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, 1965, was $625,000.00. To meet expenditures approved on budget, $101,894.99 was transferred from the State's Emergency Fund, under provisions of State law, making total allotment of State funds for the fiscal year $726,894.99.
In addition to the $726,894.99 funds provided as the current year's appropriation, the Department of Defense received $1,250.00 from sale of used vehicles, and $573,289.27 from the U. S. Government for Civil Defense, making $1,301,434.26 total receipts for the fiscal year.
From the $1,301,434.26 received, $94,949.57 was transferred to other units of the State Government, as detailed on page 2 of the within report, leaving net income of $1,206,484.69.
The $1,206,484.69 net income and the $118,750.13 cash balance at the beginning of the period made a total of $1,325,234.82 available with which to meet expenditures approved on budget for the fiscal year.
$1,213,402.13 of the available funds was expended for current expenses of operating the Department, $75,190.13 was paid for construction of armories and $36,642.56 remained on band June 30, 1965, the end of the fiscal year.

ill ^^^^BBBBH

135

DEPARTMENT OF DEFENSE

The receipts and payments above do not include State Defense Corps account, which was shown in the year ended June 30, 1965, as follows:

Cash Balance July 1, 1964

Cancellation of Old Outstanding Check

JET

Transferred to State Treasury

:.::t::

$2,975.91 134.85
(-) 3,110.76
$ 00

Operating costs the past year include payments of $211,232.94 for National Guard Unit allowances and $340,476.92 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.

iiiJ* 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:
[UP

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

Office and Administration, State Ar-

mories, Ga. Mil. Inst. and Office of

Emergency Planning

$ 630,983.67 $ 810,773.37 $ 568,234.65

:i-1 National Guard Organizations

211,232.94 175,078.52 195,410.10

Construction of Armories-Buildings.. 75,190.13

2,895.90 229,153.43

State Active Duty Service

30,708.60 22,458.85 17,309.01

Grants to Cities-Counties

340,476.92 248,356.73 184,545.45

$1,288,592.26 $1,259,563.37 $1,194,652.64

,tft*l

fy~

136

DEPARTMENT OF DEFENSE

BY OBJECT
EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Light, Water Printing, Publicity Repairs Rents Insurance, Bonding Equipment National Guard Units Pensions Indemnities Grants to Cities and Counties for
Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 499,801.44 $ 444,189.29 $ 408,951.72

26,095.63

28,876.18

37,551.88

24,857.31

20,150.79

32,076.97

20,449.40

18,554.10

18,663.98

7,094.14

6,821.93

7,296.25

193.12

1,760.84

2,008.91

3,102.96

3,090.26

2,520.61

4,756.03

4,465.31

3,384.44

20,341.67

19,527.10

31,170.18

10,367.13

26,773.31

7,011.66

211, 232. 94 175, 078. 52 195, 410.10

42,654.57

36,532.96

32,757.39

27.00

28.00

340,476.92 1,951.87

248,356.73 2,852.40

184,545.45 2,121.67

Total Expense Payments

$1,213,402.13 $1,037,029.72 $ 965,499.21

OUTLAY Equipment Armory Construction

75,190.13

219,637.75 2,895.90

229,153.43

Total Cost Payments

$1, 288,592.26 $1, 259, 563. 37 $1,194, 652. 64

Number of Employees on Payroll June30

84

84

g3

SERVICE CONTRACT DIVISION
On pages 25 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 $301,546.67 and the Department of Defense $67,000.00.

AUTOMOBILES USED BY THE DEPARTMENT OF DEFENSE
The Department of Defense does not own any automobiles. However, U. S. Government-owned cars are used by the Military Division of the Department and repairs and upkeep of these cars paid for by the Department of Defense.
The Civil Defense Division of the Department of Defense owns certain vehicles and these are detailed in the unit report.

137
DEPARTMENT OF DEFENSE
BUILDING PROGRAM
A building program for constructing new armories was begun in 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, 1965.
When the building program was first begun no local aid was furnished and the State paid all of the cost above the three-fourths provided by the Federal Government.
GENERAL
Bond of Adjutant General Hearn is written by the Fidelity and Casualty Company of New York, Bond No. F-95315, dated January 12, 1959, for $10,000.00.
Earl Bodron, Service Contract Officer, is bonded for $10,000.00 with the I United States Fidelity and Guaranty Company, Bond No. 23191-07-595-55, dated April 8, 1955, covering faithful performance of duties.
Mrs. Daisy B. Sills, Accountant for the Department of Defense, is not under bond.
Unit Commanders of the Georgia National Guard and the Air National Guard are bonded for $2,000.00 each for faithful performance of duties under schedule Bond No. 622573, Seaboard Surety Company.
Executive Order under date of July 1, 1963, relative to the Emergency Resources Planning Committee is quoted in part in the unit report.
As of June, 1965, the Office of Emergency Planning was set apart as a separate unit of the Department of Defense and is reported as such.
The office of Emergency Planning was further implemented by issuance of Executive Order under date of July 24, 1964, and this Executive Order is quoted in part in the unit report.
In the period under review one Falcon Sedan Delivery was purchased by the Civil Defense Division of the Department of Defense and was assigned to Mrs. Audrey C. Starke for use which involved travel under official orders in the discharge of her duties.

138
DEPARTMENT OF DEFENSE
Books and records of the Department of Defense 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 units of the Department of Defense for the cooperation and assistance given the office of the State Auditor during this examination and throughout the year.

139
DEPARTMENT OF EDUCATION

140

DEPARTMENT OF EDUCATION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 209,477,470.00 $ 240, 347, 625. 00

Budget Balancing Adjustment Revenues Retained

(--) 522,059.12 (--) 6, 560, 788. 35 Si

Grants from U. S. Government

ft

Vocational Education Lunch and Milk Programs

2, 794, 047. 06 5, 496,128. 99

4, 699, 741. 00 5, 119, 217. 15

Veterans' Training Program

4,143.00

27.33

National Defense Program

2, 542, 799. 60

2, 667,158. 21

Rural Library Extension

212, 626. 00

660, 153. 00

Science Youth Activities

3, 063. 95

436. 05

Graduate Fellowships

10,200.00

70, 400. 00

Civil Defense Adult Educ.

9, 996.18

55, 000. 00

Coordinated Program--Voc. Rehab, and

Spec. Ed. Serv. for Mentally Retarded

47, 282. 00

Manpower and Development Training. _

1, 185, 951. 95

Area Development Interest Earned Donations

56,380.00

2, 265. 35 11, 343. 33 15, 122. 79

Earnings, Educational Services

1,229,376.29

755, 491. 25

Transfers Other Spending Units

(--) 5,038, 468. 94 (--) 5, 019, 374. 98

Total Income Receipts

$ 216, 275, 703.01 $ 244, 057, 051. 08

NON-INCOME Private Trust Funds

41,032.05

113, 510. 34

CASH BALANCE, JULY 1st Budget Funds

10,720,147.86 10, 699, 755. 07

$ 227,036,882.92 $ 254,870,316.49

MBMBBBHHBSBBHB^^^B^H^H

141

DEPARTMENT OF EDUCATION

PAYMENTS

EXPENSE

Personal Services

Travel

Supplies, Materials

Communication

Heat, Light, Power, Water.

MCI Publications, Printing Repairs
m Rents no Insurance a Indemnities
Benefits, Pensions

iii Grants to Civil Divisions
Equipment

;

Miscellaneous

Total Expense Payments
11,81
P OUTLAY
Building, Improvements Personal Services Supplies, Materials, Other Costs... Contracts
Equipment, Text and Library Books.

1964

1965

, 627, 824. 97 253, 341. 08 101, 595. 38 123, 509. 60 21, 484. 35 87, 049. 58 20, 588. 01 70, 537. 51 69, 297. 07
201, 708. 71 205 326, 530. 93
157, 212. 83 738,126.76

3,118, 919. 76 288, 046. 03 137, 610. 52 133, 371. 42 33, 065. 86 132, 050.18 21, 254. 90 449, 486. 37 15, 622. 74 86.10 233, 469. 84
230, 357, 546. 31 207, 458. 62 736, 605.51

$ 209,798,806.78 $ 235,864,594.16

2, 500. 00 821.08
713, 286.11 , 780, 681. 83

870. 97
511,194. 68 5, 611, 493.94

< NON-COST Private Trust Funds.

41, 032. 05

113, 510. 34

0ASH BALANCE, JUNE 30th Budget Funds

10, 699, 755. 07

12, 768, 652. 40

$ 227,036,882.92 $ 254,870,316.49

142

DEPARTMENT OF EDUCATION

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash State Funds For Operations For Capital Outlay

$ 5,927,303.22 2,061,266.69

Federal Funds

$ 7,988,569.91 4,780,082.49 $ 12,768,652.40

Accounts Receivable

Due from U. S. Government

N. D. E. A. Funds, Title III

$

N. D. E. A. Funds, Title X

Adult Education

Vocational Education--Manpower Develop-

ment and Training Program

Library Construction

Lunchroom Funds

Civil Defense

1,254,856.13 17,205.40
438,777.00
1,364, 662.95 581,063.00
1,198,271.17 2,397.77

Other Accounts Receivable Civil Division for Surplus Property Interest on Time Deposits Machine Rentals Lunchroom Training Program Material

$ 4, 857, 233. 42
50,801. 63 3,000.00
596. 65 374. 50

4,912,006. 20

Total Current Assets

$ 17,680,658.60

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Grants Payable

For Superintendents' Salaries $ 17,702. 93

School Administration

157,434.98

Voc. and Manpower Funds 7,409,714.43

N. D. E. A. Funds--Title III 1,374,492. 05

Guid., Counseling and Testing. 281,715. 56

Lunchroom and Milk Program- 1,198,277. 24

Textbook, School and Regional

Public Libraries

1,753,806. 92

$ 536, 653. 67 12,193,144.11

$12, 729,797.78

143
DEPARTMENT OF EDUC/LTION BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

i 1 RESERVES
Capital Outlay Funds . _ _ . Operating Funds for Institutions.. Contracts to Mature
Office of Instructional Serviee___$ Vocational Division--on Building Library Construe.--Fed. Grants. State Scholarship Program Textbook Outlay Account Area Vocational Schools Surplus Property--on Buildings Surplus Commodity--Grant

438, 777. 00 45,000.00 700,324. 00 264, 948.12 4, 707. 78 110, 012. 49 144, 000. 00
908. 80

$ 2,061,266. 69 315,136.19
1, 708, 678.19

Federal Funds

Vocational Funds. _

$

Area Development Funds

N. D. E. A. Funds--Guidance

Lunchroom Funds-- (Refunds)._

139, 255. 93 2,800.00 4, 630.17 1,308. 91

147,995.01

Unearned Income

Administration-- ("S" Account) _$

Office of Instructional Services..

Veterans-on-Job Training.

Textbook Section (Account "A")

Textbook Section (Account "T")

Surplus Property Division

.

Surplus Commodity Distribution

489. 01 467. 50 188. 73 68,373. 36 314,109. 22 203,107. 84 5,375.91

592, 111. 57

** Special Funds
Civil Defense

....

$ 2,061.10

National Teachers Examinations- 38, 544. 96

Science Youth Activities

521. 90

Graduate Fellowship Program. __ 28, 025. 00

Conferences and Workshops.. _

21, 069. 63

Spec. Grant for Men. Retarded.. 29, 436. 05

Driver Educ. Supervision Pro. ...

5, 000. 00

Other Special Funds

.....

1, 014. 53

125, 673.17 4, 950,860.82

IURPLUS

For Operations. _.

.

***

Total Cur. Lia. and Reserves..

.00 $17, 680, 658. 60

144
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
In compliance with recommendations made by the Governor's Commission on Efficiency and Improvement in Government and by independent surveys, the organizational structure of the Department of Education has been revised, by eliminating the numerous divisions or units of the Department, and establishing four major services under the State Superintendent of Schools and the State Board of Education, effective July 1, 1964, as follows:
Office of Instructional Services Office of School Administrative Services Office of Vocational Rehabilitation Services Office of Department Staff Services
Summary of changes in the organization may be found in the Unit Report.
FINANCIAL CONDITION
The Department of Education ended the fiscal year on June 30, 1965, with no operating surplus, after providing reserves of $536,653.67 for accounts payable and purchase orders outstanding, $12,193,144.11 for grants payable, $315,136.19 allotted to the institutions, $2,061,266.69 in Capital Outlay Funds for county and city school systems and the School for the Deaf that were undrawn at June 30, 1965, $1,708,678.19 for contracts to mature, $147,995.01 for Federal Funds on hand, $592,111.57 for unearned income and $125,673.17 for Special Funds held by the Department.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operations of all units of the Department of Education for the fiscal year ended June 30, 1965, was $216,647,625.00 which was reduced to $210,086,836.65 by budget adjustments.
Appropriation for Capital Outlay for the year ended June 30, 1965, was $23,700,000.00.
In addition to the income from appropriations, the Department received $14,507,632.04 in grants from the U. S. Government, $309,736.64 from the State School Building Authority, and $472,220.73 from earnings and othe| income, making total receipts for the year of $249,076,426.06.
From the $249,076,426.06 funds received, a net of $5,019,374.98 w( transferred to various State units, leaving $244,057,051.08 net income, whicli added to the cash balance of $10,699,755.07 on hand at the beginning of thj fiscal year made total funds of $254,756,806.15 available to the Departmen| of Education.

145 DEPARTMENT OF EDUCATION

From the $254,756,806.15 available funds, $5,507,047.85 was expended
for Administration and Supervision, $230,221,046.46 for Grants to County
and City School Systems, $136,499.85 for lunchroom and milk fund grants J to Private Schools and Charitable Organizations, $512,065.65 for Land, siel Buildings and Improvements and $5,611,493.94 for film, library and textj'kisl book purchases and $12,768,652.40 remained on hand at June 30, 1965, the
end of the fiscal year.

Expenditures for the operating cost of the Department for the past three fiscal years are compared in the Statement following:

YEAR ENDED JUNE 30

BY OBJECT

1965

1964

1963

EXPENSE

Personal Services

$

Travel Expense

Supplies and Material

Communication

Heat, Light, Power and Water.

Printing and Publicity

Repairs

Rent--Regular

State School Bldg. Auth.

Insurance and Bonding

Pensions--Emp. Retirement...

Social Security

Indemnities

Equipment

Miscellaneous

3, 118, 919. 76 288, 046. 03 137, 610. 52 133, 371.42 33, 065. 86 132, 050.18 21, 254. 90 174, 244. 93 275, 241.44 15, 622. 74 168, 732. 01 64, 737. 83 86.10 207, 458. 62 736, 605. 51

2, 627, 824. 97 253, 341. 08 101, 595. 38 123, 509. 60 21, 484. 35 87, 049. 58 20, 588. 01 70, 537. 51 101, 354. 00 69, 297. 07 145, 189. 77 56, 518. 94 182.40 157, 212. 83 738, 124. 36

2, 502, 005. 77 254, 313. 57 98, 727. 88 117, 919.13 14, 299. 84 117, 175. 81 18, 602. 35 130, 508. 96 61, 865. 45 5, 227. 39 148, 125. 97 51, 187. 74
129, 714. 08 517, 467. 27

$ 5,507,047.85

a-SfpUTLAY
Land, Bldgs., Improvements... I Equipment--Films, Library and
Textbooks

512, 065. 65 5, 611, 493. 94

4, 573, 809. 85 $ 4, 167, 141. 21

615, 253. 19 5, 780, 681. 83

24, 486. 87 5, 353, 948. 99

$ 11, 630, 607. 44 $ 10, 969, 744. 87 $ 9, 545, 577. 07

fJRANTS If To City and County School Sys. 230, 221, 046. 46 ...i],f^| Other Grants--Private Schools
and Charitable Organizations 136, 499. 85

205, 188, 519. 45 137, 831. 48

190,050, 339. 83 100, 207. 96

$241, 988, 153. 75 $216, 296, 095. 80 $199, 696, 124. 86

146 DEPARTMENT OF EDUCATION

Since the accounting system is being revised to follow the reorganization of the Department of Education, it is impossible to make a comparison of the operating cost by activity with the prior years in all instances but the following statement will give a comparison of some of the activities in the year under review with the two prior years.

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

Dept. Admin, and Staff Serv. _$ 880, 483.74

Administration

$

Office of Instructional Services

General--Operations

1,167, 238. 73

Educational Television--

Operations

798,732.20

Rental and Outlay Paymts. 498, 380. 65

Instruction and Instructional

Material--Prior Years

Vocational Education

737,940.83

Veterans-on-Job Training. __ (--) 61.02

Office of School Admin. Serv.

General

701,058.28

Textbook Allotment and Pay-

ment Section

Operations

30, 585. 57

Outlay -- Films and Books

Purchased

5,611,493.94

Lunchroom Program

144,079.79

Surplus Property.

325,183.60

Surplus Com. Distribution...

94, 474.40

Scholarships for Pros. Teachers 466,051.57

Tuition Grants

16,931.34

Special Funds

158,033.82

2,003,864.74 $
701, 202. 99 617, 369. 99 581,919.96
15,989.52
5,777,129.16 139,010.75 299,770.67 89, 653. 96 518, 679. 37 115,878.73 109,275.03

1,831,346.78
86, 352. 32 658,357. 69 583,789.78 29,530.64
5,353,948.99 144,911.57 287,446.70 89, 571. 66 295, 252.84 107,374.66 77,693.44

$ 11, 630, 607.44 $ 10,969, 744.87 $ 9, 545, 577.07

Grants

To City and County Sch. Sys. 230, 221,046. 46

To Private Schools and Char.

Organizations--Lunchroom

and Milk Funds

136, 499. 85

205,188,519. 45 137, 831.48

190, 050, 339. 83 100,207. 96

Total Cost Payments

$241, 988,153. 75 $216, 296,095.80 $199, 696,124.86

Number of Employees on Payroll-

621

476

458

147

DEPARTMENT OF EDUCATION

GENERAL

In prior reports attention has been called to the account against Johnson County Board of Education for overpayment to that school system in the fiscal year ended June 30, 1956. Act of the General Assembly, approved March 25, 1965, Georgia Laws 1965, page 362, instructs the State Board of Education to discontinue collections on this account.

Membership of the State Board of Education is as follows:
First District--J. Brantley Johnson Statesboro, Georgia

Second District--Robert B. Wright, Jr., Vice-Chairman Moultrie, Georgia

Third District--Mrs. Ralph Hobbs
2609 Fremont Avenue Columbus, Georgia

Fourth District--Donald E. Payton Decatur, Georgia

Fifth District--David F. Rice
1175 W. Conway Road, N.W. Atlanta, Georgia

Sixth District--James S. Peters, Chairman Manchester, Georgia

:.=

Seventh District--Henry A. Stewart, Sr.

Cedartown, Georgia

Eighth District--Lonnie E. Sweat Blackshear, Georgia

Ninth District--Cliff C. Kimsey, Jr. Cornelia, Georgia

Tenth District--William L. Preston Monroe, Georgia

Claude L. Purcell, State Superintendent of Schools, was bonded in the sum of $10,000.00, as required by Georgia Code Section 32-503, before it was amended by Act of General Assembly approved March 18, 1964. This bond was written by the Columbia Casualty Company.

148
DEPARTMENT OF EDUCATION
The amended code section requires the Superintendent to give bond in the sum of $50,000.00 in place of the $10,000.00 required heretofore. Dr. Purcell has filed a new bond in the sum of $50,000.00, as required, written by the American Casualty Company, Bond No. 464800.
All employees of the State Department of Education are bonded for $100,000.00 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 three-year period.
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.
Excellent records are kept of all financial transactions of the Department of Education.
The Minutes of the State Board of Education, for the year ended June 30, 1965, were examined, and they reflect the business of the Board in detail.
Appreciation is expressed to the members of the Board of Education, the j State Superintendent of Schools, the Superintendent Emeritus, and the officials and staff of the Department for the cooperation and assistance given! the State Auditor's office during this examination and throughout the year. \

149
DEPARTMENT OF EDUCATION
Vocational Rehabilitation Services

150

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Grants from U. S. Government

$ 6, 686,805. 51 $ 7,341,425. 02

Donations

15,000.00

9,113.00

Earnings from Services

150,520.00

6,583.18

Transfers Other Spending Units

1,917,078.29 1,937,742.19

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCE, JULY 1st Budget Funds

$ 8,769,403.80 $ 9,294,863.39

37,837.99

81,508.86

909,165.00 1,350,989.47

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communications Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Buildings, Improvements Personal Services Supplies, Materials Insurance Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds Private Trust Funds

$ 9, 716,406. 79 $10,727,361.72

$ 1,992,867.18 $ 2, 634,834.72

204,314.90

255, 340. 36

82,072.19

154,377.14

81,333.73

98,061.09

38,949. 78

8,699.47

13,832.87

15,149.15

17,006.77

112,257.70

148,810.35

834.33

3,883.46

485.00

132.90

4,523,071.67 4, 663,125. 09

225,958.55

206,255. 98

7,538.98

10,396. 84

$ 7,254,582.85 $ 8, 245, 007.35

38,325.11 12,647.02
175.00 1,020,694.47
1,154.88

17,847. 90 5,370. 48
00 343, 283. 47 39,411. 97

37,837.99

81,493. 46

1,350,989.47 1, 994, 931. 15. 40
$ 9, 716,406. 79 $10, 727,361. 72

151

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash in Banks and in Transit

Budget Funds

State Funds

Federal Funds

Regular--In State Treasury $1,495,197.03

OASI

90,469.98

$ 409,264.68 1,585,667.01

$1, 94, 931. 69

Private Trust and Agency Funds Social Security State Employees Health Insurance

$(--) 15.84 15.40 (--) .44

Accounts Receivable Hill-Burton Funds

$1, 994, 931. 25 44,671.99

Total Current Assets

$2,039,603.24

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$1,278,616.05

RESERVES For Outstanding Purchase Orders For Contracts to Mature For Federal Funds Regular OASI

$ 135,524.01 18,742.81

$ 485,853.11 90,469.98

576,323.09

For Private Trust and Agency Funds

(--) .44

730,589.47

SURPLUS Surplus Appropriated Funds To Be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus

30,397.72 $2,039, 603.24

152
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
SUMMARY
FINANCIAL CONDITION
The Vocational Rehabilitation Services of the State Department of Education ended the fiscal year on June 30, 1965, with a surplus of 130,397.72 after providing the necessary reserve of $1,278,616.05 for liquidation of outstanding accounts payable and reserving $135,524.01 for outstanding purchase orders, $18,742.81 for contracts to mature, $576,323.09 for Federal Funds, and $(--).44 for Private Trust and Agency Funds.
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State appropriation funds to the Vocational Rehabilitation Services by the State Department of Education in the year ended June 30, 1965, was $2,034,065.00. Funds totaling $46,199.99 were returned to the State Department of Education for payment of Vocational Rehabilitation personnel salaries and expenses, leaving net State appropriation funds of $1,987,865.01.
Federal funds received by the Vocational Rehabilitation Services in the year ended June 30, 1965, amounted to $7,341,425.02. Of this amount, a net of $6,171,281.11 was received through the State Treasury, $1,158,602.02 was received directly from the U. S. Government and $11,541.89 in Hill-Burton Funds was received for hospital construction.
Other funds received were $6,583.18 for room and board fees and $9,113.00 in donations from various sources.
Total income receipts in the fiscal year ended June 30, 1965, amounted to $9,344,986.21.
From the $9,344,986.21 received, $7,310.46 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, $50,941.53 to the State Employees Health Insurance Fund, $12,729.21 net to the University of Georgia, $6,498.88 to the Department of Labor, and $27,357.26 net from Gracewood State School and Hospital under the Department of Public Health, leaving net income receipts of $9,294,863.39.
The $9,294,863.39 net income and the $1,350,989.47 cash balance at the beginning of the fiscal year made a total of $10,645,852.86 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1965.

^MMMMMMi

153
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
$3,803,264.16 of the available funds was expended in the fiscal year for current operating expenses, $4,441,743.19 was expended for Case Service Benefits and $405,913.82 was expended for Capital Outlay, leaving a balance I of $1,994,931.69 on hand at June 30, 1965, the end of the fiscal year.

COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Vocational Rehabilitation Services for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

Personal Services

$2, 634,834.72 $1,992,867.18 $1, 699,630. 76

Travel Expense

255,340.36 204,314.90 218,793.10

Supplies and Materials

154,377.14

82,072.19

56,716.33

Communications

98,061.09

81,333.73

69,621.14

Heat, Lights and Water

38,949.78

Printing and Publicity

13,832.87

8,699.47

8,440.62

Repairs and Alterations

17,006.77

15,149.15

10,007.23

Rents

148,810.35 112,257.70

99,412.64

Insurance and Bonding

3,883.46

834.33

1,357.26

Pensions--Employees'Retirement.-- 161,017.72 105,785.22 109,496.55

--Social Security

60,364.18

45,770.95

37,770.13

Case Service--Benefits

4,441,743.19 4,371,515.50 3,761,923.01

Indemnities

132.90

485.00

Equipment

206,255.98 225,958.55 140,364.08

Miscellaneous

10,396.84

7,538.98

4,514.85

Total Expense Payments

$8, 245,007.35 $7, 254, 582.85 $6, 218,047. 70

OUTLAY New Buildings, Improvements and Equipment

405,913.82 1,072,996.48 921,730.84

$8, 650, 921. 17 $8, 327, 579. 33 $7,139, 778. 54

umber of Employees on Payroll June 30

499

418

330

GENERAL
All employees of the Vocational Rehabilitation Services of the Department of Education are bonded for $100,000.00 each under Public Employees i| Blanket Bond No. 449121 written by the American Casualty Company, dated January 1, 1963.

154
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
Prior to the year ended June 30, 1962, activities of the Vocational Rehabilitation Services were shown in audit report of the State Department of Education.
Under the reorganization of the State Department of Education, effective July 1, 1964, the Vocational Rehabilitation Services became one of the four major Services of the Department of Education. Dr. A. P. Jarrell was appointed Assistant Superintendent in charge of the Vocational Rehabilitation Services.
The plan of reorganization establishes one central accounting office for all Services of the Department of Education, however, in the period under review the accounts for the Vocational Rehabilitation Services were kept separate from the records of the other services. They will be kept separate in the current fiscal year, but will be combined with the other services at a later date.
The Academy for the Blind and the School for the Deaf are under the Vocational Rehabilitation Services as before. A separate report of examination will be filed on each of these institutions.
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 Vocational Rehabilitation Services and the State Department of Education for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

MBB^^^M
155
DEPARTMENT OF EDUCATION
School for the Deaf Cave Spring

156

DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

Revenues Retained

Earnings, Educational Services

764,907.15 36,899.57

$1,140,966.40 34,465.78

Total Income Receipts NON-INCOME
Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

$ 801,806.72 $1,175,432.18

11,271.11

18,792.35

6,747.43 874.59

33,318.16 1,359.77

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Buildings Personal Services Supplies, Materials Heat, Light, Power, Water Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ 820, 699. 85 $1, 228, 902. 46

$ 504, 811. 81 $ 557,558.17

3,319.23

3, 955. 05

124, 015.55

131, 077.11

4, 026.18

3, 905. 01

14,563.53

14, 756. 57

6.80

430. 38

2,955.12

2, 332. 74

0.00

853. 05

2, 797. 52

2, 732. 20

44,571.05

51, 391.10

22,676.20

22, 811. 99

1, 272. 52

1, 187. 96

$ 725,015.51 $ 792, 991. 33

6,034. 00 0.00
4.4^ 186.48 0.00
10,785.93
33,318.16 1,359.77

19, 588. 79 1, 808. 74 13.50
277, 839. 55 4, 807. 99
18,800.08
111, 700. 44 1, 352. 04

$ 820,699.85 $1,228,902.46

157

DEPARTMENT OF EDUCATION SCHOOL FOR THE DEAF, CAVE SPRING

BALANCE SHEET

JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash in Banks and in Transit

Budget Funds--Operating Fund

$90, 759. 01

--Building Fund

20,941.43 $ 111,700.44

Private Trust and Agency Funds .

13, 363. 73 $ 125, 064. 17

Accounts Receivable

Department of Education--Allotments held for

Operations

$

Girls Dormitory Building

Capital Outlay

5,054.09 303,178.00
25,000.00

333, 232. 09

Total Current Assets.

$ 458, 296. 26

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

;

Accounts Payable

Employees' Retirement--Employer's Contribution.

Social Security--Employer's Contribution

State Employees Health Insurance--

Employer's Contribution

i RESERVES

For Purchase Orders Outstanding

Operating

ii

Building

$69, 001.46 8,712.52

6, 571.00 2, 907.04 4, 701. 64
. 32 $ 15, 069. 00
77, 713. 98

For Girls Dormitory

303,178. 00

For Contracts to Mature

37, 228. 91

For Insurance

8, 018. 07

:

For School Lunch and Milk Program

3, 724. 57

For Private Trust and Agency Funds

U.S. Income Tax

$ 4,545.29

Georgia Income Tax
;,
Employees' Retirement

1,009.19 1, 755. 66

Social Security

4, 701. 55

State Employees Health Insurance- _ _ 703. 46

Group Insurance

648.58

13, 363. 73

443, 227. 26

iURPLUS

s

For Operations,

.00

Total Current Liabilities and Reserves,

$ 458, 296. 26

158
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 Services, ended the fiscal year on June 30, 1965, with no surplus, after providing reserves of $15,069.00 for liquidation of current liabilities and reserving $77,713.98 for purchase orders outstanding, $37,228.91 for contracts to mature, $303,178.00 for girls' dormitory, $8,018.07 for insurance, $3,724.57 for School Lunch and Milk Program, and $13,363.73 for Private Trust and Agency Funds.
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the School for the Deaf by the Department of Education in the year ended June 30, 1965, was $1,154,450.07, of which $815,622.00 was for Operations, $325,000.00 for Capital Outlay, $11,109.64 for Federal Lunchroom and Milk Program, and $2,718.43 for National Defense Funds.
In addition to allotment of $1,154,450.07 by the Department of Education, the School received $34,465.78 from earnings, making total income receipts $1,188,915.85.
From the $1,188,915.85 received, $2,738.69 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, and $10,744.98 to the State Employees Health Insurance Fund, leaving $1,175,432.18 net income available to the School.
The $1,175,432.18 net income and the $33,318.16 cash balance on hand at the beginning of the fiscal year made a total of $1,208,750.34 available.
$792,991.33 of the available funds was expended in the fiscal year for budget approved items of expense, $304,058.57 was expended for permanent improvements and equipment, and $111,700.44 remained on hand June 30, 1965, the end of the fiscal year.

159 DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the following statement:

EXPENSE
Personal Services Travel Expense Supplies, Material Communications Heat, Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions Indemnities Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$$ 55577,,558.17 $ 504, 811. 81 $ 496,107.30

3, 955.05 113311, ,077.1111

3, 319. 23 124,015.55

2, 540. 39 108, 886.14

3, 905. 01

4, 026.18

3, 871. 49

14, 756. 57

14, 563. 53

15, 272. 37

430. 38

6.80

95.81

2, 332.74

2, 955.12

5, 231. 91

853. 05

193. 90

314.11

51, 391.10

44, 571. 05

42, 335. 87

2,732. 20

2, 797.52

22, 811. 99

22, 676. 20

12, 989. 97

1,187.96

1, 272. 52

801. 95

$ 792,991.33 $ 725,015.51

3, 641.21

OUTLAY l| Bldgs.j Improvements and Equipment 304, 058. 57

50, 220.48 336, 942.13

Total Cost Payments

$1,097,049.90 $ 775,235.99 $1,025,583.34

Number of Employees on Payroll June 30

135

131

108

& Average Enrollment of Deaf Children

in School for Year Ended June 30._.

483

452

442

Annual Student Per Capita Cost

Expense _.

..

. - _- $ 1,641.80 $ 1, 604.02 $ 1, 558.01

Outlay

629. 52

111. 11

762. 31

$ 2,271.32 $ 1, 715.13 $ 2, 320. 32

160

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, 1965, the maintenance allowance paid to the Director, Fred L. Sparks, Jr., was as follows:

Meals Rents Laundry

$1,134.00 660.00 144.00

One-half Salary of Maid

$1,938.00 1,266.00

$3,204.00

Employees of the State Department of Education are bonded under a $100,000.00 Public Employees Blanket Bond effective January 1, 1963. This bond is written by the American Casualty Company, Bond No. 449121, dated January 31, 1963.
Books and records of the School are maintained in the Department of Education, Vocational Rehabilitation Service, and were found in good condition. All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the Deaf and the Department of Education for their cooperation with the office of the State Auditor and the representatives from this office. .

161
DEPARTMENT OF EDUCATION
Academy for the Blind Macon

162 DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 440,914.00 $ 452,767.20

Revenues Retained

I -;:

Earnings, Educational Services

11,093.00

29,851.25

Total Income Receipts

$ 452,007.00 $ 482,618.45

NON-INCOME Public Trust Funds Interest on Investments Private Trust Funds

617.00 4,949.74

547.00 8,179.65 i

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

4,214.66 1,921.12
568.07

19,361.09 2,532.12
625.15

' 464,277.59 $ 513,863.46 |

MMUBBS^H^UMi

163
DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MAC ON

PAYMENTS
EXPENSE Personal Services Travel
M Supplies, Materials
--.i Communication SSI Heat, Light, Power, Water fu<3 Publications, Printing
Repairs Rents Insurance Indemnities Pensions, Benefits Equipment i Miscellaneous
Total Expense Payments
NON-COST Public Trust Funds Investments Expense Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

1964

1965

$ 291,835.89 $ 327,678.89

2,609.20

4, 038. 09

57,957.21

63, 111. 07

2,933.48

2, 818. 58

26,229.63

24, 501.05

516.40

249. 07

8,210.87

1, 797.15

855.92

110. 34

15.00

.00

168. 00

24.00

25,474.74

28, 738. 51

19,534.08

12, 298. 09

520.15

479. 23

$ 436,860.57 $ 465,844.07

0.00 6.00 4, 892. 66

1, 000. 00 774. 60
7, 995. 44

19, 361. 09 2, 532.12
625. 15

36,135. 47 1, 304. 52 809. 36

$ 464,277.59 $ 513, 863. 46

164

DEPARTMENT OF EDUCATION

ACADEMY FOR THE BLIND, MACON

BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Available Cash in Banks and in Transit

Budget Funds

General Fund

$ 34,174.98

Adult Adjustment Center Fund. 1,960. 49 $

36,135.47

Private Trust and Agency Funds _ _ Public Trust Funds

7,631.37 1,304.52 $ 45,071.36

Accounts Receivable Department of Education--Fund held for Unit Adult Adjustment Center--Fees..W. Lee Jones--Per. Tel. Calls

$ 2,803.09 4,450. 54 322.59

7, 576. 22

Investments Public Trust Fund U. S. Savings Bonds--Series H State School Bldg. Auth. Bonds__
Total Current Assets

$ 13,500.00 3,000.00

16,500.00 ; 69,147.58 ! | kh

DEPARTMENT OF EDUCATION

ACADEMY FOR THE BLIND, MACON

BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Regular Unit Adult Adjustment Center.

3,044. 58 2, 607. 20 $

5, 651. 78

Employees' Retirement--Employer's

Contribution

I .

Social Security--Employer's Contrib.

State Employees Health Insurance--

Employer's Contribution

1,716.00 2, 627. 00
490.00

165
10, 484. 78

RESERVES For Outstanding Purchase Orders.-- For Insurance For Lunchroom and Milk Program..For Unearned Income Regular Unit Adult Adjustment Center

For Public Trust Funds

For Private Trust and Agency Funds

U.S. Income Tax

$

Georgia Income Tax

Employees' Retirement

Social Security

State Employees Health Insurance.

Group Insurance

3, 509. 71 3, 803. 83
2,506.41 647.49
1,040.92 2,627.19
501. 70 307.66

21, 759.11 2,803.09 1,351.17 7, 313. 54 17,804. 52
7, 631. 37

58, 662. 80

SURPLUS For Operations.
Total Current Liabilities, Reserves and Surplus..

.00 $ 69,147. 58

166
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind, which is under control of the State Department of Education, Vocational Rehabilitation Services, ended the fiscal year on June 30, 1965, with no surplus for operations, after providing reserves of $10,484.78 for current liabilities and reserving $21,759.11 for outstanding purchase orders, $2,803.09 for insurance, $1,351.17 for lunchroom and milk program, $7,313.54 for unearned income, $17,804.52 for Public Trust Funds held on this date, and $7,631.37 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, 1965, was $460,423.36, of which $455,000.00 was from regular appropriation funds, $3,395.04 Federal Lunchroom and Milk Program Funds, and $2,028.32 National Defense Funds.
In addition to the allotment of $460,423.36 by the Department of Education, the Academy received $29,851.25 from earnings, making total income receipts for the year $490,274.61.
From the $490,274.61 received, $7,656.16 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and State Employees Health Insurance Fund, leaving $482,618.45 net income available to the Academy.
The $482,618.45 net income and the $19,361.09 cash balance on hand at the beginning of the fiscal year made a total of $501,979.54 available.
i,844.07 of the available funds was expended in the fiscal year for budget approved items of expense, and $36,135.47 remained on hand June 30, 1965, the end of the fiscal year.

167 DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON

1 COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the following statement:

EXPENSE
HP Personal Services Travel Expense
Si Supplies, Materials
: Communications Heat, Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions Equipment Indemnities Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$$ 32277,,6788..89 $ 291, 835.89 $ 289, 667. 61

4, 038. 09

2, 609. 20

2, 549. 63

63, 111. 07

57, 957. 21

59, 756. 08

2,818. 58

2, 933. 48

2, 337.12

24, 501. 05

26, 229. 63

25, 063. 80

249. 07

516. 40

1, 613. 84

1, 797.15

8, 210. 87

2, 453.30

110. 34

855.92

157. 73

.00

15.00

269. 43

28,738. 51

25,474.74

24,447. 63

12, 298. 09

19,534.08

5, 429. 20

24. 00

168. 00

.00

479. 23

520.15

3, 400. 32

$ 465,844.07 $ 436,860.57 $ 417,145.69

OUTLAY Land, Buildings, Improvements,
Equipment
Total Cost Payments

.00

.00

4,439.37

$ 465,844.07 $ 436,860.57 $ 421,585.06

| Number of Employees on Payroll June 30

65

74

58

i.i Average Enrollment of Blind Pupils in

Academy

189

186

200

iAnnual Student Per Capita Cost Expense Outlay

$ 2,464.78 $ 2,348.70 $ 2,085.73

-00

.00

22.20

$ 2,464. 78

2,348. 70 $ 2,107. 93

168
DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON
PUBLIC TRUST FUND
In the Public Trust Fund, a fund established many years ago for the benefit of blind children at the Academy, $547.00 interest was earned on investments, $6.00 was expended for rent on safety deposit box and $768.60 was expended for playground equipment for the children. On June 30, 1965, there were investments of $16,500.00 in U. S. Savings and State Building Authority bonds and $1,304.52 in the Public Trust Fund bank account, making the corpus of the fund on this date $17,804.52.

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, 1965, the maintenance allowance paid to Director W. Lee Jones was as follows:

Meals Rent
Laundry

$ 765.00
660.00 144.00

One-half Salary of Maid

$1,569.00 1 080.00

$2,649.00

Employees of the State Department of Education are covered by a $100,000.00 Public Employees Blanket Bond effective January 1, 1963. This bond is written by the American Casualty Company, their Bond No. 449121, dated January 31, 1963.
Books and records of the regular unit of the Academy for the Blind are maintained in the Department of Education, Vocational Rehabilitation Services; however, the books and records of the Adult Adjustment Center are maintained at the Academy. We recommend the books and records of the Adult Adjustment Center also be maintained in the Department of Education, Vocational Rehabilitation Services.
Penalty and interest charges of $95.63 were paid to the office of U. S. Internal Revenue for failure to file quarterly payroll tax return and remit Federal Income Tax withheld in third quarter of 1964 by the Adult Adjust-

169
DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON
ment Center. The responsible individual was negligent in performing assigned duties, and this amount should be charged to the individual and the State reimbursed.
Social Security is not being deducted on employees of the Adult Adjustment Center nor is Social Security being remitted for these employees.
The Academy has not been prompt in remitting retained earnings and reimbursements to the General Operating Account kept by the Department of Education. This income should be remitted and deposited to the operating account monthly.
Account receivable of $322.59 is due from the Academy Director, W. Lee Jones for personal telephone calls made in years 1963, 1964 and 1965. The Director, Mr. Jones, should make immediate payment to the Academy for these personal calls and should reimburse the Academy monthly for any personal calls in the future.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Academy for the Blind and Department of Education for their cooperation with the office of the State Auditor and its representatives.

171
DEPARTMENT OF EDUCATION North Georgia Technical and
Vocational School Clarkesville

172

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units Revenues Retained

$ 825,376.04 $ 668,951.69

Earnings, Educational Services

127,633.13 131,936.71

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCE, JULY 1st Budget Funds

$ 953,009.17 $ 800,888.40

8,595.93

11,850.89

125, 843.14

5,234.13

$1,087,448.24 $ 817,973.42

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Water, Power Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Supplies, Materials Contracts Equipment
NON-COST Private Trust Funds..
CASH BALANCE, JUNE 30th Budget Funds

$ 415,096.84 $ 440, 306. 07

7,128.52

9, 353. 81

134,880.88

131, 762.41

3,119. 92

3, 310. 52

27,514.83

20,173. 23

755.39

1, 026. 34

4 971 gy

4, 370. 41

498.00

2, 984. 95

48. 33

.00

112. 50

.00

35,337.29

37,085.12

129,'675. 02 126, 829, 86

1 856.95

1,153.76

$ 760,995.74 $ 778, 356. 48

3( 370. 50 11,854.33 288! 101.09 8,796.52

2,600.00 4, 361. 90
.00 .00

8,595.93

11, 850.89

5234 13

20, 804.15

$1,087,448.24 $ 817,973.42

173

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Private Trust and Agency Funds.
:
Accounts Receivable Department of Education on Approved Budget. U. S. Government and Other Agencies
.-, Total Current Assets.

20, 804.15 5, 395. 42 $ 26, 199. 57

3, 672. 24 43, 355. 25

47, 027. 49

$ 73, 227. 06

LIABILITIES, RESERVES AND SURPLUS

iURRENT LIABILITIES

Accounts Payable

00.

Employees' Retirement--Employer's Contribution. Social Security--Employer's Contribution

0

RESERVES

Private Trust and Agency Funds
0 Employees' Retirement.

Social Security

61, 533. 91 2,397. 68 3, 900.05
1, 495. 40 3,900.02

67, 831. 64 5, 395.42

SURPLUS Total Current Liabilities and Reserves.

.00 $ 73, 227. 06

174
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE
SUMMARY
FINANCIAL CONDITION
The North Georgia Technical and Vocational School, operated by the State Department of Education, at Clarkesville, Georgia, ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserve of $67,831.64 for liquidation of outstanding accounts payable and Social Security, and reserving $5,395.42 for Private Trust and Agency Funds held 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, 1965, was $529,500.00. In addition to this allotment, the Department of Education transferred to the School $2,068.14 for Capital Outlay, $43.01 for Lunchroom and Milk Program and $147,344.43 for Vocational-NDEA Funds.
Income from tuition, rents, sales and other sources amounted to $131,936.71, which with funds received from the Department of Education made total receipts for the period of $810,892.29.
From the $810,892.29 received, $1,592.25 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and $8,411.64 to the State Employees Health Insurance Fund, leaving net income of $800,888.40 available to the school.
The $800,888.40 net income and the $5,234.13 cash balance on hand at the beginning of the fiscal year made total funds available of $806,122.53 with which to meet expenditures approved on budget for the fiscal year.
$778,356.48 of the available funds was expended in the fiscal year for current expense of operating the school, $6,961.90 was paid for buildings, improvements and new equipment, and $20,804.15 remained on hand June 30, 1965, the end of the fiscal year.

175
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE
COMPARISON OF OPERATING COSTS Operating costs of the School for the past three years are compared in the
following statement:

EXPENSE
Personal Services Travel Expense Supplies, Materials CommunicationHeat, Lights, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions
To Retirement System For Social Security Indemnities Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 440,306.07 9,353.81
131,762.41 3, 310. 52
20,173.23 1,026.34 4,370.41 2,984.95

415, 096. 84 7, 128. 52
134, 880. 88 3, 119. 92
27, 514. 83 755. 39
4, 971. 27 498.00 48.33

413, 591. 70 6, 986. 97
123, 619. 21 3, 368. 36
20, 922. 86 352.50
4, 925. 31 596. 61 607. 35

25,176.12 11,909.00
126,829.86 1,153.76

23, 661. 43 11, 675. 86
112. 50 129, 675. 02
1, 856. 95

24, 471. 03 10, 757. 85
45, 529. 63 1, 528. 23

$ 778,356.48 $ 760,995.74 $ 657,257.61

OUTLAY
New Buildings, Improvements and Equipment

6, 961. 90 312, 622. 44 334, 958. 33

Total Cost Payments

$ 785,318.38 $1,073,618.18 $ 992,215.94

Number of Employees on Payroll June 30

77

72

82

Average Number of Students.

618

422

479

Annual Student Per Capita Cost Expense Outlay

___$

$

1,259.47 11.26
1, 270.73

1,803.31 740. 81
2, 544.12 $

1, 372.15 699. 29
2, 071. 44

176
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE
GENERAL
The State School Superintendent acts as Disbursing Officer for the North Georgia Technical and Vocational School and is bonded in the amount of $10,000.00.
All employees of the State Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond No. 449121 written by the American Casualty Company, dated January 1, 1963.
The payment of expenses of athletic teams and events over and above the normal expense of the physical education program should not be made from the school operating fund. Provision should be made for the expense of athletic contest with other schools by charging admission to games participated in or by a small activity fee being charged to each student or by some other means that would be approved by the State Board of Education.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School and the State Department of Education for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

mn^^HH^BIHH^HHHHMHH^Mi^Mn^BHHmMBHuHH
177
DEPARTMENT OF EDUCATION South Georgia Technical and
Vocational School Americus

178

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 803,362.01 $ 495,434.44

Revenues Retained

Earnings, Educational Services

145,019.13 148,591.18

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCE, JULY 1st Budget Funds

$ 948,381.14 $ 644,025.62

5,712.37

37,116.89

72,912.33

11,424.39

$1, 027, 005. 84 $ 692, 566. 90

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials CommunicationHeat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Buildings Personal Services Supplies, Materials Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ 313,512.18 $ 340, 974.03

6,918.45

7, 439.41

117,069.89 107, 239. 50

2,523.08

2, 737. 39

51,295.31

53,155. 92

2,887.50

327.25

1,701.34

4, 006. 53

171.20

21.00

294. 70

.00

168.50

.00

26,380.69

27, 743.13

118,939.96

70, 578. 62

7,677.41

5,124. 92

$ 649,540.21 $ 619,347.70 Hit]

5, 682. 76 167.26
349,348.04 5,130.81

.00 .00 1, 478.00 12, 330.13

5,712.37

35,417.34 j

11,424.39 .00

22, 294.18 I 1, 699. 55

$1,027,005. 84 $ 692,566.90

179

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Private Trust and Agency Funds

$ 22,294.18 5,403.28 $ 27,697.46

Accounts Receivable

Department of Education on Approved Budget-.$

428.77

U. S. Government and Other Agencies

69, 778.71

70, 207.48

Total Current Assets

$ 97,904.94

LIABILITIES, RESERVES AND SURPLUS

Iff CURRENT LIABILITIES Accounts Payable (Current)

$ 8,063.27

Employees' Retirement--Employer's Contribution. 1,800.00

Social Security--Employer's Contribution

2, 637. 50 $ 12, 500.77

'> RESERVES

For Private Trust and Agency Funds

Employees' Retirement

$

Social Security

Student Activity

For Change Funds For Purchase Orders Outstanding

1,066.30 2,637.43 1,699.55 $

5,403.28

32.00 79,968.89

85,404.17

SURPLUS For Operations
Total Current Liabilities and Reserves

.00 $ 97, 904.94

A

180
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS
SUMMARY
FINANCIAL CONDITION
The South Georgia Technical and Vocational School, operated by the State Department of Education, at Americus, ended the fiscal year on June 30,1965, with no surplus, after reserving $12,500.77 for liquidation of accounts payable, Social Security and Employees' Retirement, and providing reserves of $5,403.28 for Private Trust and Agency Funds held on this date, $32.00 for change funds, and $79,968.89 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, 1965, was $428,500.00. In addition to this allotment, the Department of Education transferred to the school $13,364.12 for Capital Outlay, $60,812.88 Vocational--NDEA Funds, and $391.81 (net) for Milk Program. Income from tuition, sales and other sources in the year amounted to $148,591.18, which with funds received from the Department of Education made total receipts for the year $651,659.99.
From the $651,659.99 received, $1,337.48 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and $6,296.89 to the State Employees Health Insurance Fund, leaving net income of $644,025.62 available to the school.
The $644,025.62 net income and the $11,424.39 cash balance at the beginning of the fiscal year made a total of $655,450.01 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1965.
$619,347.70 of the available funds was expended in the year for the current expense of operating the school, $13,808.13 was paid for land, buildings, improvements and new equipment and $22,294.18 remained on hand June 30, 1965, the end of the fiscal year.

181

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

COMPARISON OF OPERATING COSTS
Expenditures by the school for the past three years are compared in the I following statement:

m EXPENSE
Personal Services Travel Expense Supplies, Materials. C ommunication Heat, Lights, Power Printing, Publicity Repairs Rents Insurance, Bonding Indemnities Pensions
Employees' Retirement. Social Security Equipment Miscellaneous
111 Total Expense, Equipment

YEAR ENDED JUNE 30

1965

1964

1963

$ 340, 974.03 7,439.41
107,239.50 2,737.39
53,155.92 327.25
4,006.53 21.00 .00 .00

313, 512. 18 6, 918. 45
117, 069. 89 2, 523. 08
51, 295. 31 2, 887. 50 1, 701. 34 171.20 294.70 168.50

306, 383. 93 7, 357. 56
107, 382. 85 2, 390. 48
33, 191. 36 213. 00
1, 696. 92 178. 08 362. 90 .00

19, 205. 06 8, 538. 07 70, 578. 62 5, 124. 92

18,024.13 8, 356. 56 118, 939. 96 7, 677. 41

17, 926. 03 7, 726. 65 141, 116. 83 4, 881. 83

$ 619,347.70 $ 649,540.21 $ 630,808.42

OUTLAY
Lands, Buildings, Improvements, Equipment

13, 808.13 360, 328. 87 253, 741. 56

Total Cost Payments

$ 633,155.83 $1,009,869.08 $ 884,549.98

Number of Employees on Payroll June 30

62

65

66

Average Enrollment.

523

548

419

^Annual Student Per Capita Cost Expense Outlay
Total

$ 1,184.22 $ 1,185.28 $ 1, 505. 51

26.40

657. 54

605. 59

$ 1,210.62 $ 1,842.83 $ 2,111.10

182
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS
STUDENT ACTIVITY FUND
A Student Activity Fund is maintained with the School's Business Manager, Mr. Clarence Dodson, acting as Treasurer. The moneys included in this Fund are deposited with the School by or for the students with specific purposes designated. The School, in turn, deposits these moneys in a bank account maintained for this Fund. This Fund has been active since April, 1958, but has not been made a part of the audit report in prior years. The records in many instances did not clearly indicate the purpose of the individual receipts or payments.
An analysis of receipts, payments and balances of the Student Activity Fund is shown in the unit report.
GENERAL
The State Superintendent of Schools acts as disbursing officer for the South Georgia Technical and Vocational School, and is bonded for $10,000.00.
All employees of the State Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond No. 449121 written by the American Casualty Company, dated January 1, 1963.
The payment of expense of athletic teams and events, over and above the normal expense of the physical education program, should not be made from the operating funds of the school. Provision should be made for the expense of athletic contest with other schools by charging admission to games participated in, or by a small activity fee being charged to each student, or by some other means that would be approved by the State Board of Education.
Books and records of the South Georgia Technical and Vocational School were found in good condition. All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the South Georgia Technical and Vocational School and the Department of Education for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

183 GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

184 GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Transfers to Other Spending Units

$ 15,000.00 (--)15,000. 00

$ 50,000.00 7,097.21
(--) 900.00

CASH BALANCE, JULY 1st Budget Funds

$

0.00 $ 56,197.21

.00

.00

Totals

$

o.OO $ 56,197.21

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publicity Repairs Rents Insurance Equipment Miscellaneous
Total Expenses
CASH BALANCE, JUNE 30th Budget Funds

$

o.OO $ 25,353.93

6,634.62

1,213.64

j. 262.77

80.40

11800
1,839.28 35.00
8,058.88 35. 00

$

o.OO $ 44,631.52

.00

11,565.69

$

0.00 $ 56,197.21

^HflBUM

185

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

I
CURRENT ASSETS Available Cash Budget Funds.

BALANCE SHEET JUNE 30, 1965
ASSETS

$ 11, 565. 69

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable The University of Georgia.The Mimeograph Company.
SURPLUS Appropriated Funds to be Transferred to the State Treasury

70.50 55.56 $

126.06

11, 439. 63 $ 11, 565. 69

t v., I

186
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
SUMMARY
INTRODUCTION
The within report covers an examination of the financial records of the Georgia Educational Improvement Council for the fiscal year ended June 30, 1965.
This Council was created by an Act of the General Assembly approved March 18, 1964, Georgia Laws 1964, page 711, as quoted in the unit report.
FINANCIAL CONDITION
The Georgia Educational Improvement Council ended the fiscal year on June 30, 1965, with a surplus of $11,439.63, after providing reserve of $126.06 for liquidation of outstanding accounts payable.
After the close of the period, the $11,439.63 surplus was transferred to the State Treasury.
AVAILABLE INCOME AND OPERATING COST
State appropriation for the operation of the Georgia Educational Improvement Council for the period ended June 30, 1965, was $50,000.00. Budget balancing adjustment of $7,097.21 increased the appropriation to $57,097.21. A transfer of $900.00 to the Board of Regents made net income receipts of $56,197.21.
From the $56,197.21 available, $44,631.52 was expended for budget approved items of expense, and $11,565.69 remained on hand at June 30, 1965.

HnanR^n^HaHSHNBaMHM^KMBBMMBHK>n>HI

187

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

GENERAL
Membership of the Georgia Educational Improvement Council is as follows:

t'i *Mr. Clifford M. Clarke Associated Industries of Georgia 181 Washington Street, S. W.
. Atlanta, Georgia
fM *Mr. Zack F. Daniel Lavonia, Georgia
| Mr. James A. Dunlap, Chairman It Board of Regents I University System of Georgia ."H Home Federal Building II Gainesville, Georgia
:J*Mr. McGrath Keen % Farmers and Merchants Bank | Dublin, Georgia
St Honorable Edward S. Kendrick, Chairman
ill Educational Matters Committee ill Georgia State Senate i il| Route 1, Bells Ferry Road .at Marietta, Georgia

Honorable Quimby Melton, Jr., Chairman
Standing Committee on Education Georgia House of Representatives Route 3 Griffin, Georgia
*Mr. Ethridge Paulk P. O. Box 84 Fitzgerald, Georgia
Mr. James S. Peters, Chairman State Board of Education Manchester, Georgia
Dr. Claude Purcell State Superintendent of Schools State Department of Education 242 State Office Building Atlanta, Georgia
*Mr. Charles 0. Smith, Jr. 207 Eleventh Avenue, S. W. Moultrie, Georgia

If Dr. George L. Simpson, Jr. ..fll Chancellor
)|f Board of Regents :ti University System of Georgia -1 244 Washington Street, S. W. tit Atlanta, Georgia

*Mr. Joseph A. Whittle, Chairman Georgia Educational Improvement
Council P. 0. Box 1637 Brunswick, Georgia

I (*) Appointed Members

Thomas W. Mahler is bonded as Executive Director of the Georgia Educational Improvement Council in the amount of $10,000.00. Bond is written rpy the Aetna Casualty and Surety Company, Hartford, Connecticut, Bond Mo. IIS 28469, dated October 30, 1964, effective October 30, 1964, to October ,10, 1965, and covers faithful performance of duties.

188
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
Books and records of the Georgia Educational Improvement Council were kept, in the period under review, in the central office of the Board of Regents and were 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 for the cooperation and assistance given during the course of this examination.

^BSH^H IMIHMMMMMMHB^HiHMI
189
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE

190
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$

Budget Balancing Adjustments

1964

1965

0.00 $

0.00

.00

15,000.00

Total Income Receipts

$

0.00 $ 15,000.00

NON-INCOME Private Trust Funds

.00

.00

CASH BALANCES, JULY 1st BudgetFunds Private Trust Funds

.00

.00

.00

.00

Totals

$

0.00 $ 15,000.00

EXPENSE Personal Service Miscellaneous

PAYMENTS

Total Expense Payments

NON-COST Private Trust Funds

CASH BALANCE, JUNE 30th BudgetFunds

Totals

$

0.00 $

0.00

.00

15,000.00

$

0.00 $ 15,000.00

.00

.00

.00

.00

$

o.OO $ 15,000.00

HiMi^H^^K^^M

BSmKaHMB^^H

191 GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE

INTRODUCTION

SUMMARY

The within report covers an examination of the financial accounts of the Georgia Higher Education Assistance Committee for the fiscal year ended June 30, 1965.

This Committee was created by Executive Order of the Governor which is quoted in the unit report.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the functioning of the Georgia Higher Education Assistance Committee for the period ended June 30, 1965, was $15,000.00.
The $15,000.00 available was paid to the Georgia Higher Education Assistance Corporation to provide funds for operations, and no funds remained in the account of the Georgia Higher Education Committee at June 30, 1965.

GENERAL
Membership of the Georgia Higher Education Assistance Committee is i listed in paragraph 5 of the Executive Order previously quoted.
Mr. L. R. Siebert is Treasurer of the Georgia Higher Education Assistance Committee.

193 GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

194
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriations

$

Budget Balancing Adjustment

Total Income Receipts

$

1964
0.00 $ .00
0.00 $

1965
0.00 7,500.00 7,500.00

NON-INCOME Private Trust Funds

.00

.00

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

.00

.00

.00

.00

Totals

$

0.00 $ 7,500.00

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publicity Insurance
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals

$

0.00 $ 1,607.55

16.72

420.36

203.50

35.80

35.00

$

0.00 $ 2,318. 93

.00

.00

.00

5,181. 07

.00

.00

$

o.OO $ 7,500.00

195

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

BALANCE SHEET JUNE 30, 1965

S ')
J CURRENT ASSETS Available Cash Budget Funds.-.

ASSETS

5,181.07

LIABILITIES AND SURPLUS Ml CURRENT LIABILITIES
Accounts Payable McCourt Label Company Carithers, Wallace, Courtenay. C. E. Barthel, Jr
.,, SURPLUS ,..)' For Operations.

33.90 4,763.23
383.94
$ 5,181. 07
.00
$ 5,181. 07



196 GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Georgia Science and Technology Commission for the fiscal year ended June 30, 1965.
This Commission was created by an Act of the General Assembly approved March 18, 1964, Georgia Laws, 1964, page 717, as quoted in the unit report.

FINANCIAL CONDITION
The Georgia Science and Technology Commission ended the period on June 30, 1965, with no surplus, after providing reserve of $5,181.07 for liquidation of outstanding accounts payable.

AVAILABLE INCOME AND OPERATING COST
State appropriation for the operation of the Georgia Science and Technology Commission for the period ended June 30, 1965, was $7,500.00.
$2,318.93 of the available funds was expended for budget approved items of expense, and $5,181.07 remained on hand at June 30, 1965.
This cash balance of $5,181.07 remaining on hand at June 30, 1965, has been reserved for liquidation of accounts payable outstanding at June 30 1965.

GENERAL

Membership of the Georgia Science and Technology Commission is as follows:

Chairman Mr. H. McKinley Conway, Jr. President, Conway Research, Inc. 2600 Apple Valley Road Atlanta, Georgia
Vice Chairman Mr. James A Dunlap Attorney Home Federal Building Gainesville, Georgia

Secretary Mr. Robert M. Joiner Assistant to the Vice Chancellor University System of Georgia 244 Washington Street, S. W. Atlanta, Georgia
Dr. 0. C. Aderhold President The University of Georgia Athens, Georgia

197

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

Dr. James A. Bain Director Division of Basic Health Sciences Emory University Atlanta, Georgia
Dr. Paul R. Beall President Oglethorpe College 4484 Peachtree Road, N. E. Atlanta, Georgia

Mr. Milton A. Carlton Attorney 534 Kite Road Swainsboro, Georgia
Mr. James V. Carmichael Chairman of the Board Scripto, Inc. P. O. Box 4847 Atlanta, Georgia

Dr. Walter L. Bloom Director Medical Education and Research Piedmont Hospital 1968 Peachtree Road, N. W. Atlanta, Georgia
. Dr. James E. Boyd President
,: 1 [West Georgia College Carrollton, Georgia
Mr. Harllee Branch, Jr. i President
The Southern Company Lenox Towers ! 3390 Peachtree Road, N. E. ^Atlanta, Georgia
Dr. Harmon W. Caldwell Chancellor Emeritus
niversity System of Georgia (398 Tara Trail, N. W.
tlanta, Georgia
1
I 1 Mr. Phil Campbell
Commissioner m Department of Agriculture
Agriculture Building Capitol Square ft Atlanta, Georgia

Dr. Rufus Clement President Atlanta University 223 Chestnut Street, S. W. Atlanta, Georgia
Mr. A. L. Feldman President Puritan Chemical Company 916 Ashby Street, N. W. Atlanta, Georgia
Dr. John T. Godwin Director of Clinical and
Pathological Laboratories St. Joseph's Infirmary 265 Ivy Street, N. E. Atlanta, Georgia
Dr. Edwin D. Harrison President Georgia Institute of Technology Atlanta, Georgia
Dr. George H. King Director Agricultural Experiment Stations The University of Georgia Athens, Georgia

198

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

Dr. Charles T. Lester Dean
Graduate School of Arts and Sciences Emory University Atlanta, Georgia

Mr. John J. McDonough Chairman of the Board Georgia Power Company 270 Peachtree Street, N. W. Atlanta, Georgia

Dr. John W. Letson Superintendent Atlanta Public Schools Administration Building 224 Central Avenue, S. W. Atlanta, Georgia
Dr. A. H. Letton Suite 1, Lower Level Baptist Professional Building 340 Boulevard, N. W. Atlanta, Georgia
Mr. Frank Malone President Southern Bell Telephone
and Telegraph Company 51 Ivy Street, N. E. Atlanta, Georgia
Rep. Chappelle Matthews Clarke County 116 Shackelford Bldg. Athens, Georgia
Mr. Thomas R. May Vice President Lockheed-Georgia Company 86 South Cobb Drive Marietta, Georgia
Dr. John 0. McCarty President The Audichron Company 721 Miami Circle, N. E. Atlanta, Georgia

Dr. Robert A. McRorie Director of General Research University of Georgia Athens, Georgia
Rep. Quimby Melton, Jr. Spalding County Route 3, Box 411 Griffin, Georgia
Dr. C. C. Murray Dean and Coordinator College of Agriculture The University of Georgia Athens, Georgia
Mr. Frank H. Neely Chairman of the
Executive Committee Rich's, Inc. 45 Broad Street, S. W. Atlanta, Georgia
Dr. Harry B. O'Rear President Medical College of Georgia Augusta, Georgia
Dr. Claude Purcell State Superintendent of Schools State Department of Education 242 State Office Building Atlanta, Georgia
Mr. Glen P. Robinson, Jr. President Scientific-Atlanta, Inc. P. 0. Box 13654 Atlanta, Georgia

199

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

Dr. W. Bruce Schaefer Medical Arts Clinic P. 0. Box 351 Toccoa, Georgia
Mr. Robert E. Stiemke Administrator of Research Georgia Institute of Technology 318 Hinman Research Building Atlanta, Georgia
Dr. William M. Suttles Administrative Dean Georgia State College 33 Gilmer Street, S. E. Atlanta, Georgia
Dr. J. F. Sutton Director of Research Lockheed-Georgia Company 86 South Cobb Drive Marietta, Georgia

Mr. W. A. Sutton Vice President Agricultural Department The Citizens and Southern
National Bank Atlanta, Georgia
Dr. William G. Trawick Head of Department of Chemistry Georgia State College 33 Gilmer Street, S. E. Atlanta, Georgia
Dr. John H. Venable Director Department of Public Health State of George 47 Trinity Avenue, S. W. Atlanta, Georgia

Robert M. Joiner is bonded as Executive Secretary of the Georgia Science )land Technology Commission in the amount of $10,000.00. Bond is written by ithe Aetna Casualty and Surety Company, Hartford, Connecticut, Bond No.
US 28818, dated February 24, 1965, effective February 24, 1965, to February 24, 1966, and covers faithful performance of duties.

Books and records of the Georgia Science and Technology Commission are Jkept in the central office of the Board of Regents and were well kept. All
receipts disclosed by examination have been accounted for, and expenditures I for the period under review were within the limits of budget approvals and
supported by proper voucher.

Appreciation is expressed for the cooperation and assistance given at the time of this examination.

L- -

201 GEORGIA STATE SCHOLARSHIP COMMISSION

202
GEORGIA STATE SCHOLARSHIP COMMISSION

RECEIPTS INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations Budget Balancing Adjustments
Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Totals

1964

1965

0.00

15,000.00

.00

.00

0.00 $ 15, 000.00

.00

.00

.00

.00

.00

.00

0. 00 $ 15, 000. 00

PAYMENTS
EXPENSE Personal Services Travel Expense Supplies, Materials Communication Printing, Publicity Insurance Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ $

0.00 $ 1, 343. 75

212. 94

749. 36

687.43

2, 370.10

250.00

880.50

4.18

$

0.00 $ 6, 498. 26

.00

.00

.00

8, 501. 74

.00

.00

0. 00 $ 15, 000. 00

-

203

GEORGIA STATE SCHOLARSHIP COMMISSION

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Private Trust and Agency Funds U.S. Income Tax State Income Tax
Total Current Assets

$ 8,501.74

$ $

87.70

6.01

93.71

$ 8,595.45

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Ivan Allen Company

$

Curtis 1000, Inc

Carithers-Wallace-Courtenay

Burroughs Corp

Retail Credit Company

it:- RESERVES

For Private Trust and Agency Funds

U.S. Income Tax

$

State Income Tax

SURPLUS Appropriated Funds to be Transferred to State Treasury
Total Current Liabilities, Reserves and Surplus.
irt

65.50 54.17 134.09 751.50 104.00 $

1,109.26

87.70 6.01

93.71

7, 392.48 $ 8, 595.45

204 GEORGIA STATE SCHOLARSHIP COMMISSION

INTRODUCTION

SUMMARY

The within report covers an examination of the financial records of the Georgia State Scholarship Commission for the fiscal year ended June 30,1965.

This Commission was created by an Act of the General Assembly approved March 12, 1965, Georgia Laws 1965, page 211, as quoted in the unit report.

FINANCIAL CONDITION
The Georgia State Scholarship Commission ended the fiscal year on June 30, 1965, with a surplus of $7,392.48, after providing reserve of $1,109.26 for liquidation of outstanding accounts payable and reserving $93.71 for Private Trust and Agency Funds held on this date. This surplus is to be transferred to State Treasury in the current fiscal year.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Georgia State Scholarship Commission for the period ended June 30, 1965, was $15,000.00.
From the $15,000.00 available, $6,498.26was expended for budget approved items of expense, and $8,501.74 remained on hand at June 30, 1965.

GENERAL

Membership of the Board of Directors of the Georgia State Scholarship Commission is as follows:

District

Director

Statutory Member-- James A. Dunlap

Chairman of the Board Home Federal Building

of Regents

Gainesville, Georgia

Statutory Member-- Dr. George L. Simpson, Jr.

Chancellor of the

244 Washington Street

Univ. System of Georgia Atlanta, Ga. 30334

Statutory Member-- State Budget Officer

Wilson Wilkes Labor Bldg. 254 Washington St., S. W. Atlanta, Ga. 30334

State at Large

L. R. Turpin Clarkesville, Georgia
(March 15, 1965--March 15, 1968)

205

GEORGIA STATE SCHOLARSHIP COMMISSION

District State at Large

.:,;;;

First

Second

Third

Fourth

Fifth

Sixth Seventh Eighth Ninth Tenth

Director
J. A. Andrews 114 Ola Toccoa, Georgia
(March 15, 1965--March 15, 1966)
Milton Carlton Swainsboro, Georgia
(March 15, 1965--March 15, 1966)
Emmett Chastain Cairo, Georgia
(March 15, 1965--March 15, 1967)
Dr. James Ward Doctors Building Columbus, Georgia
(March 15, 1965--March 15, 1970)
Dr. Wallace M. Alston 213 South Candler Street Decatur, Georgia
(March 15, 1965--March 15, 1970)
Mrs. Connie W. Stewart 1293 Brookshire Lane, N. E. Atlanta, Georgia
(March 15, 1965--March 15, 1969)
Dr. Carey T. Vinzant Forsyth, Georgia
(March 15, 1965--March 15, 1971)
William Ingram Cartersville, Georgia
(March 15, 1965--March 15, 1971)
Albert Jenkins Baxley, Georgia
(March 15, 1965--March 15, 1969)
Eugene W. Owen, Exec. Vice Pres. Canton Cotton Mills, Canton, Georgia
(March 15, 1965--March 15, 1968)
Ben Tarbutton, Jr. Sandersville, Georgia
(March 15, 1965--March 15, 1967)

206
GEORGIA STATE SCHOLARSHIP COMMISSION
The above listed individuals also constitute the Board of Directors of the Georgia Higher Education Assistance Corporation.
Mr. L. R. Siebert is bonded as Executive Director and Treasurer of the Georgia State Scholarship Commission in the amount of $25,000.00. Bond is written by the Fidelity and Deposit Company of Maryland, Baltimore, Maryland, Bond No. 56 77 886, dated April 5, 1965, effective March 30, 1965, for an indefinite term with premium paid, in the period under review, to March 30, 1966.
Books and records of the Georgia State Scholarship Commission are kept in the office of the State Medical Education Board and were 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 Director, Assistant Director and Staff of the State Medical Education Board for the cooperation and assistance given at the time of this examination.

207 HIGHER EDUCATION FACILITIES COMMISSION



208
HIGHER EDUCATION FACILITIES COMMISSION

RECEIPTS INCOME FROM STATE REVENUE ALLOTMENTS
Revenue Retained Grants--U.S. Government
Total Income Receipts.
NON-INCOME Private Trust Funds.
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Totals.

1964

1965

0.00 $ 19,835.00 0.00 $ 19, 835.00

.00

.00

14,411.60

.00

.00

0.00 $ 34, 246. 60

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication. Heat, Light, Power, Water Printing, Publications Rents Insurance Equipment
Total Expense Payments.
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$

0.00 $ 9, 822. 81

1,210. 27

383.93

387.32

33.27

835.25

1, 680.00

337.50

3, 605. 57

$

0.00 $ 18,295.92

.00

.00

.00

15,950. 68

.00

00 H

0.00 $ 34,246.60 )

209 HIGHER EDUCATION FACILITIES COMMISSION
BALANCE SHEET JUNE 30, 1965

ASSETS
JCURRENT ASSETS Available Cash Budget Funds...

$ 15, 950. 68

LIABILITIES AND SURPLUS
JURRENT LIABILITIES Accounts Payable Fulton Letter Service Burnham Van Service, Inc
SURPLUS For Operations _

8.00 15.00 $

23.00

15,927. 68 $ 15,950. 68

210 HIGHER EDUCATION FACILITIES COMMISSION

SUMMARY
INTRODUCTION The within report covers an examination of the accounts of the Higher
Education Facilities Commission for the fiscal year ended June 30, 1965. This Commission was created by Executive Order of the Governor which
is quoted in the unit report.

FINANCIAL CONDITION
The Higher Education Facilities Commission ended the fiscal year on June 30, 1965, with a surplus of $15,927.68, after providing reserve of $23.00 for liquidation of outstanding accounts payable. This surplus represents Federal funds available with which to meet operating costs of the Commission in the next fiscal year.

AVAILABLE INCOME AND OPERATING COST
In the period under review, income was $19,835.00 from the Treasurer of the United States. This with the cash balance of $14,411.60 on hand at the! beginning of the period made a total of $34,246.60 funds available with which j to meet expenses for the fiscal year ended June 30, 1965.
Of the $34,246.60 available, $18,295.92 was expended for items of expense, and $15,950.68 remained on hand at June 30, 1965.
Since the Commission has not been in operation for two complete fiscal years a comparison of operating costs by fiscal years cannot be made.

GENERAL

Membership of the Higher Education Facilities Commission is as follows:

Mr. John A. Sibley, Chairman

Trust Company of Georgia 36 Edgewood Avenue, N. E. Atlanta, Georgia

Dr. Harmon W. Caldwell, Vice-Chairman

1102 Candler Building Peachtree Street Atlanta, Georgia

Mr. James A. Dunlap

Home Federal Building Gainesville, Georgia

Dr. Rufus C. Harris

President, Mercer University Macon, Georgia

211 HIGHER EDUCATION FACILITIES COMMISSION

i(. Dr. Waights G. Henry, Jr. Dr. Benjamin Mayes

President, LaGrange College LaGrange, Georgia
President, Morehouse College Atlanta, Georgia

William E. Hudson is bonded as Secretary of the Higher Education FacilH ities Commission in the amount of $10,000.00. Bond is written by the Aetna aji Casualty and Surety Company, Hartford, Connecticut, Bond No. US 28151, BI dated July 1, 1964, effective July 1, 1964, to July 1, 1967.

James A. Blissit is bonded as Treasurer of the Higher Education Facilities o| Commission in the amount of $10,000.00. Bond is written by the Aetna Cas1 ualty and Surety Company, Hartford, Connecticut, Bond No. US 28150, I dated July 1, 1964, effective July 1, 1964, to July 1, 1967.

Books and records of the Higher Education Facilities Commission are [S kept in the central office of the Board of Regents and were well kept. All
i receipts disclosed by examination have been accounted for, and expenditures
m [ifor the period under review were supported by proper voucher.
Appreciation is expressed for the cooperation and assistance given during ||the course of this examination.

mmmMmmmmBmt

mmmmmmw-mg
213

STATE MEDICAL EDUCATION BOARD

214 STATE MEDICAL EDUCATION BOARD

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 150,000.00 $ 150,000.00

Revenues Retained

Interest Earned

9,345.77

13,712.63

Total Income Receipts

$ 159,345.77 $ 163,712.63

CASH BALANCE, JULY 1st Budget Funds
Total

20,007.97

14,802.09

$ 179,353.74 $ 178,514.72

PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Printing, Publications Repairs Rents Equipment Insurance and Bonding Scholarships
Total Expense Payments
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 8,643.77 $ 8,923.21

103.66

70.24

92.06

573.51

329.33

394.82

.00

865.32

-00

7.50

25.00

50.00

742.36

.00

50.00

50.00

154,565.47 145,823.59

$ 164,551.65 $ 156,758.18

14,802.09

21,756.55

S 179,353.74 $ 178,514.72

Mi HMMH

STATE MEDICAL EDUCATION BOARD
BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
Available Cash in Bank Budget Funds Private Trust and Agency Funds U. S. Income Tax
Total Current Assets

215
$ 21,756.53 (--) 38.30 $ 21,718.23

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES For Scholarship Obligations For Private Trust and Agency Funds U.S. Income Tax

$

483.67

$ 21,272.86 (--) 38.30

21,234.56

SURPLUS For Operations
Total Current Liabilities and Reserves -. -

.00 $ 21,718.23

^

216 STATE MEDICAL EDUCATION BOARD

INTRODUCTION

SUMMARY

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 H. Alexander; Forsyth, Georgia Dr. Ivan R. Elder; Bremen, Georgia Dr. J. G. McDaniel; 157 Peachtree Street, N. E., Atlanta, Georgia Dr. Carol G. Pryor; 1467 Harper Street, Augusta, Georgia Dr. Stell B. Traylor; Barnesville, Georgia

Mr. L. R. Siebert, Secretary of the Board of Regents of the University System, serves as Secretary and Treasurer of the State Medical Education Board, as provided in the Act creating the Board.

FINANCIAL CONDITION
The Board ended the fiscal year on June 30, 1965, with no surplus, after providing reserve of $483.67 for liquidation of outstanding accounts payable and reserving $21,272.86 for scholarship obligations and $(--)38.30 for Private Trust and Agency Funds.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Board in the fiscal year ended June 30, 1965, was $150,000.00. In addition to the appropriation funds provided, the Board received and retained $35.87 interest on funds deposited in | savings account and $13,676.76 interest on scholarships refunded, making total available income for the year $163,712.63.
The $163,712.63 income receipts together with the $14,802.09 cash balance I on hand at the beginning of the period made total funds available $178,514.72. ]
$10,934.60 of the available funds was expended for personal services, travel and other operating costs, $145,823.59 net was paid to medical students as scholarships and $21,756.53 remained on hand June 30, 1965, the end of the] fiscal year.

217 STATE MEDICAL EDUCATION BOARD

COMPARISON OF OPERATING COSTS
The expenditures for the past year are compared with those for the past three years in the statement following:

EXPENDITURES
I Personal Services Travel Expense Supplies Communication : Printing and Publicity : Repairs : Equipment Purchased ; Rent i Insurance and Bonding
Sub-totals
(Scholarships
Totals

YEAR ENDED JUNE 30

1966

1964

1963

$ 8,923.21 $ 8,643.77 $ 8,026.62

70.24

103.66

87.94

573.51

92.06

490.40

394.82

329.33

288.42

865.32

549.11

7.50

742.36

50.00

25.00

40.00

50.00

50.00

50.00

$ 10,934.60 $ 9,986.18 $ 9,532.49 145,823.59 154,565.47 154,311.03

$ 156,758.19 $ 164,551.65 $ 163,843.52

(Number of Employees on Payroll June30

0

6

6

i: GENERAL
Upon agreement for a scholarship recipient to refund or repay his scholarship by making cash payments the bookkeeper for the State Medical Education Board calculates the interest due at 4% from the date of each payment |to the recipient, thereby arriving at the amount of interest accumulated on Ithe recipient's scholarship.
In the period under review when applicable, initial payments on scholarq Iships were applied to accumulated interest, and additional payments on such
loans should be applied to accumulated interest until the accumulated interest on each loan has been liquidated.
Mr. L. R. Siebert, Secretary-Treasurer of the Board, is bonded in the (amount of $10,000.00. 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, 1966.
Appreciation is expressed to the Board Members and the SecretaryTreasurer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

HHHHHHlilH
219
EMPLOYEES' RETIREMENT SYSTEM

220
EMPLOYEES' BETIREMENT SYSTEM (*)

RECEIPTS
INCOME Transfers Other Spending Units Transfers Public Trust Funds Revenues Retained Earnings
Total Income Receipts
NON-INCOME Public Trust Funds Contributions from: Employees Employers Income from Investments Transfers to Budget Fund Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

1964

1965

$(--) 2,968.36 $ 16,825. 20

164,225.12

161,328.75

105,782.04

144,747.63

$ 267,038.80 $ 322,901.58

2,311,334.15 6,356,454.01 2,895,380.83 (--)164,225.12 25,107,584.75

3, 556,305. 26 6, 786,306. 89 3,358, 477. 61 (--)161,328.75 27,306, 235. 04

(--) 6,153.12 10,359.01
1,072,392.70

39, 209. 84 74, 760. 80 1, 494, 466. 34

$37, 850,166. 01 $42, 777,334. 61

*From Audit Report by Osborn, Clary & Co., Certified Public Accountants.

221 EMPLOYEES' RETIREMENT SYSTEM

PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits Miscellaneous
Total Expense Payments
OUTLAY Equipment
NON-COST Public Trust Funds Investments Pensions, Benefits Expense of Trust Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

1964

1965

$ 151,390.47 $ 174,215.75

11,690.85

11,016.18

5,522.63

2,589.96

6,078.74

3,613.04

936.38

3,416.26

833.38

374.52

20,208.10

59,694.63

185.00

350.00

11,060.97

14,526.97

643.42

709.13

$ 208,549.94 $ 270,506.44

__ 13,125.90

2,004.98

8,730,275.60 2,600,872.20
3,394.28 24,685,511.11

10,523,953.98 3,081,524.86
57,551.04 27,753,156.71

39,209.84

89,600.00

74,760.80 (--) 48, 508. 07

1,494,466.34 1,047,544.67

$37, 850, 166. 01 $42, 777, 334. 61

222

EMPLOYEES' RETIREMENT SYSTEM

BENEFIT FUND AND EXPENSE FUND

BALANCE SHEET JUNE 30, 1965

Current Assets: Cash on depositInvestments

ASSETS

_$ 45, 831. 74 . 81,405,266.70
$81,451,098.44

LIABILITIES

Current Liabilities: Annuity Savings Fund

$25,617,422.64

Due to the State Employees' Assurance Department

(Insurance Premiums)

559,815.99

Withheld from Employees' Salaries-

Federal Income Tax

$2,078.71

State Income Tax

850.71

Hospitalization Insurance

2, 685.72

5, 615.14

Earnest Money on Loan Commitments

70,596.00

Fund Liabilities: Annuity Reserve Fund Pension Reserve Fund Pension Accumulation Fund Administrative Expense Fund
Undistributed Agency PaymentsFourth Quarterly Reports

$26, 253, 449.77
3,042,582.15 89,512.61
51,948,200.02 89, 600.00
27,753.89

$81,451,098.44

The System's actuarial valuation as of June 30, 1965 reflected an unfunded accrued liability of $23, 949,012.00, including prior service, in addition to the j fund liabilities.

BHHHIHBI

223

EMPLOYEES' RETIREMENT SYSTEM--TRUSTEE

SOCIAL SECURITY TRUST FUND

BALANCE SHEET JUNE 30, 1965

ASSETS
jl| Current Assets: Cash on Deposit--Schedule 2

$ 1,044,858. 95

LIABILITIES Current Liabilities:
Social Security Contributions-- Due to Social Security Administrator.
Total Current Liabilities Deposits by Local Governments C ontribution Income Fund Contingent Fund Balance

.$ 72, 429.14 .$ 72, 429.14
705, 922. 20 134, 714.13 131, 793.48
$ 1,044,858.95

it ^\

224

EMPLOYEES' RETIREMENT SYSTEM

STATE EMPLOYEES' ASSURANCE DEPARTMENT

BALANCE SHEET JUNE 30, 1965

ASSETS

Current Assets:

Cash on Deposit

Investments

Due from Employees' Retirement System of Georgia-

Insurance Premiums

---

$

875.33

3,500,000.00

--- 559, 815.99

$ 4,060, 691. 32

LIABILITIES
Fund Liability: Reserve for Policyholders' Obligations.

.$ 4,060, 691. 32

wmmmBmm
225
EMPLOYEES' RETIREMENT SYSTEM
OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia
September 15, 1965
rl Honorable E. B. Davis, State Auditor State of Georgia Atlanta, Georgia
Sir: We have made an audit of the accounting records of the Employees'
Retirement System of Georgia, Benefit Fund and Expense Fund, for the year ended June 30, 1965, 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 compensation; however, the members are reimbursed for expenses incurred while on business of the System. The members at June 30, 1965 were as follows:
Honorable E. B. Davis, Ex Officio, State Auditor Honorable James L. Bentley, Ex Officio, State Insurance Commissioner Honorable Edwin L. Swain, Sr., Ex Officio, Director, State Merit System Honorable P. T. McCutchen, Sr., 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, Sr., Vice Chairman Honorable W. Frank DeLamar, Secretary and Treasurer
Our examination consisted of verification of the assets and liabilities, at June 30, 1965, and receipts and payments for the year then ended.
The financial position of the System at June 30, 1965, is presented in the balance sheet.

226
EMPLOYEES' RETIREMENT SYSTEM
ASSETS
Cash on deposit, $45,831.74, was reconciled with the balances certified to us by the depositories.
Investments, $81,405,266.70, were composed of stocks, bonds, and mortgage 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, 1965, of .90 on fifteen mortgages.
LIABILITIES
Annuity savings fund, $25,617,422.64, represents the accumulated contributions and interest of active members at June 30, 1965.
Due to the State Employees' Assurance Department, $559,815.99, represents insurance premiums and interest thereon through June 30, 1965 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 term-non-participating) 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, $5,615.14, represent federal income tax, $2,078.71; state income tax, $850.71; and hospitalization insurance deductions, $2,685.72.
Earnest money on loan commitments totals $70,596.00. Of this amount, $2,500.00 is refundable when the loans are executed, $18,096.00 is a deposit being held for the 14th and 15th annual mortgage payments of the Sylvester Worth County Industrial Development Corporation, and $50,000.00 of the C. L. Chandler loan is being withheld pending rentals reaching a specified level.

MOH

HMMMI^H

227
EMPLOYEES' RETIREMENT SYSTEM
Annuity reserve fund, $3,042,582.15, represents the accumulated contributions and interest allocated thereon of retired members as reduced by annuities paid.
Pension reserve fund, $89,512.61, 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, $51,948,200.02, represents accumulated employer contributions and net earnings on investments, etc. as reduced by operating expense allowances and pensions paid.
Administrative expense fund, $89,600.00, represents the excess of expense allowances over actual expenditures through June 30, 1965.
Undistributed agency payments, $27,753.89, represent receipts from an l agency which is paying contributions monthly and reporting quarterly, plus I receipt from one agency in advance. In addition to the fund liabilities, the i System's actuarial valuation as of June 30, 1965, reflects an unfunded accrued i liability of $23,949,012.00, including prior service, which is being funded over a twenty-seven 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, 1965, is presented in Exhibit C of the unit report. The net income for the year under review was $13,435,698.51 as compared with $11,213,943.87 for the preceding year. A reconciliation of contributions and other income is presented in Schedule 1 of the unit report. Contributions by
epartments 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, 1965 is presented in Exhibit D of the unit report. Payments amounting to $272,511.42 were verified by comparison with cash book entries and inspection of vouchers and other supporting data. Part of these payments for expense were recovered from other departments for computer center servicing.
An analysis of payments for personal services and travel expense is presented 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.

iiJCM"-
228
EMPLOYEES' RETIREMENT SYSTEM
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, 1965, 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.
Respectively submitted, OSBORN, CLARY & COMPANY Certified Public Accountants

m

^n

229
EMPLOYEES' RETIREMENT SYSTEM
OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia
August 25, 1965
Honorable E. B. Davis i) State Auditor rj| State Capitol I. Atlanta, Georgia
Dear Sir: We have made an audit of the accounting records of the Employees' Re-
tirement System of Georgia--Trustee, Social Security Trust Fund, for the year ended June 30, 1965, and submit herewith our report, together with the statements.
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 participating unit. The contributions are then combined and reported to the Social Security Administrator.
Our examination consisted of a verification of the asset and liability accounts at June 30, 1965, and receipts and payments for the year then ended.
The financial position of the Fund, at June 30, 1965, is presented in the Jalance Sheet.
ASSETS
Cash on deposit, 1,044,858.95, was verified by direct communication with Ithe depositories.
LIABILITIES
Social security contributions due the Social Security Administrator, $72,429.14, represent the net of $86,123.80 which had not been reported at June 30, 1965, less contributions overpaid in the amount of 113,694.66.

*W"
230
EMPLOYEES' RETIREMENT SYSTEM
Deposits by Local Governments, $705,922.20, representdeposits by political 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 and/or education, and in the event of default, these funds shall be withheld until full restitution has been made to the Fund.
Contribution income fund, $134,714.13, represents net accumulated income received on monies invested and interest received on deposits.
The contingent fund balance at June 30, 1965, amounted to $131,793.48.
In our opinion the accompanying balance sheet and related statements present fairly the financial position of the Employees' Retirement System of Georgia--Trustee, Social Security Trust Fund, at June 30, 1965, 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 Accountants

fiJBHi

HH^HH

231
EMPLOYEES' RETIBEMENT SYSTEM
OSBORN, CLARY & COMPANY Certified Public Accountants
Atlanta 3, Georgia
August 25, 1965
Honorable E. B. Davis
State Auditor State of Georgia th Atlanta, Georgia
[Dear Sir:
We have made an audit of the accounting records of the State Employees' Assurance Department, for the year ended June 30,1965, and submit herewith our report, together with the statements.
The law creating the State Employees' Assurance Department was enacted by the General Assembly of the State of Georgia during the 1963 Session.
The Board of Trustees, consisting of five members, serves without compent sation; however, the members may be reimbursed for expenses incurred while
on business of the Department. The members at June 30,1965, were as follows: Honorable James A. Blissit, Treasurer, Board of Regents Honorable E. B. Davis, Ex Officio, State Auditor Honorable Ben T. Huiet, Ex Officio, Commissioner of Labor Honorable Edwin L. Swain, Ex Officio, Director, State Merit System Honorable James L. Bentley, Ex Officio, Insurance Commissioner Honorable P. T. McCutchen, Attorney
The officers elected by the Board were as follows:
Honorable James A. Blissit, 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, 1965, and receipts and payments for the year then ended.
The financial position of the Department at June 30, 1965, is presented in the balance sheet.

232
EMPLOYEES' RETIREMENT SYSTEM
ASSETS
Cash on deposit, $875.33, was reconciled with the balance certified to us by the depository.
Investments, $3,500,000.00, were composed of bonds and notes.
Due from Employees' Retirement System of Georgia, $559,815.99, represents 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, $4,060,691.33, represents the unexpended fund balance being held to pay death benefits under the group life insurance (yearly renewable term-non-participating) 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 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 comparative 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, 1965.
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 Department at June 30, 1965, 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 Accountants

m
233
EXECUTIVE DEPARTMENT BUDGET BUREAU

234 EXECUTIVE DEPARTMENT BUDGET BUREAU

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 125,000.00 $ 125,000.00

Budget Balancing Adjustment

(--)50,000.00 (--) 7,617.79

Transfers--Other Spending Units

2,220.50 (--) 948.22

Total Income Receipts

$ 77,220.50 $ 116,433.99

NON-INCOME Private Trust Funds

320.94

310.76

CASH BALANCE, JULY 1st Budget Funds

1,482.59

639.83

$ 79,024.03 $ 117,384.58

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Repairs Rents Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Equipment
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds

$ 61,623.04 $ 86,517.73

4,127.75

5,398.36

1,204.08

1,947.06

1,652.87

2,233.45

786.75

4,586.96

691.07

430.22

833.00

1,238.80

4,434.65

5,349.80

0.00

1,028.15

375.50

1,901.55

$ 75,728.71 $ 110,632.08

2,334.55

320.94

$ 79,024.03 !i 117,384.58

saffiftfwlsji

B^mttBBHaOBHSHHI

EXECUTIVE DEPARTMENT

BUDGET BUREAU

BALANCE SHEET JUNE 30, 1966

ASSETS
to CURRENT ASSETS Cash On Deposit--The First National Bank of Atlanta.S Undrawn Allotment from State Treasury

Accounts Receivable

Eastern Air Lines--Tickets for Trips in July and

August

$

Grand Hotel, Mackinaw Island, Michigan--Ad-

vance payment on accommodations period

August 8-12, 1965

NASBO Budget Institute--Registration Fee for

Institute August 1-6, 1965

Total Current Assets

1,310. 53 5,131.21
559.55
174.00 200.00

235
6, 441. 74 933.55
7, 375. 29

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES I For Prepaid Expense items for use in Future Period,
"SURPLUS None
Total Current Liabilities, Reserves and Surplus-

$ 6, 441. 74 933. 55 .00
$ 7,375.29

__

236 EXECUTIVE DEPARTMENT
BUDGET BUREAU
SUMMARY
INTRODUCTION
The Budget Bureau, a division of the Executive Department, was created and established as a separate budget unit in the office of the Governor in accordance with provisions of Act of the General Assembly approved February 12, 1962, and activated by Executive Order dated April 16,1962.
Mr. Ernest B. Davis was appointed as State Budget Officer under Executive order dated April 16, 1962, and served in that capacity until the appointment of Mr. Wilson B. Wilkes on September 15, 1964, who served during the remainder of the period under review.
FINANCIAL CONDITION
The Budget Bureau ended the fiscal year on June 30,1965, with no surplus available for operations, after providing reserves for liquidation of accounts payable and for prepaid expense items to be incurred in the future period.
AVAILABLE INCOME AND OPERATING COSTS
The State appropriation for the operation of the Budget Bureau for the year ended June 30, 1965, was $125,000.00. $117,382.21 was approved on budget and the remaining $7,617.79 was lapsed to the State's General Fund, under provisions of State law.
From the $117,382.21 allotment, $840.00 was transferred to the State Personnel Board for Employees Health Insurance and $108.22 was transferred for Merit System operations, leaving net income of $116,433.99.
The $116,433.99 income and the $639.83 cash balance at the beginning of the period made a total of $117,073.82 available with which to meet budget approved expenditures.
$110,632.08 of the available funds was expended in the period for operating expenses, and $6,441.74 remained on hand June 30, 1965.

237

EXECUTIVE DEPARTMENT

BUDGET BUREAU

COMPARISON OF AVAILABLE INCOME AND OPERATING COSTS

Income receipts and expense payments are compared for the past three years in the following statement:

YEAR ENDED JUNE 30

RECEIPTS

1965

1964

1963

State Revenue Allotment

$ 117,382.21

Transfers

Merit System Operations

(--) 108.22

State Employees Health Insurance. _ (--) 840.00

State Revenue--Statistical Research.

$ 75,000.00
(--) 79.50 (--) 700.00
3,000.00

$ 66,549.20
(--) 125.18 (--) 630.00 (--) 6,163.95

Total

$ 116,433.99 $ 77,220.50 $ 59,630.07

PAYMENTS
Personal Services Travel Expense Supplies Communications Printing Repairs Rents Insurance Bonding Pensions, Employees' Retirement Pensions, Social Security Equipment Miscellaneous:
Dues and Subscriptions Registration Fees Prepaid Travel Expense Prepaid Registration Fees
Total

$ 86,517.73 $ 61,623.04 $ 53,874.04

5,398.36

4,127.75

2,468.86

1,947.06

1,204.08

1,825.49

2,233.45

1,652.87

1,685.63

4,586.96

786.75

1,132.86

430.22

691.07

213.20

1,238.80

833.00

1,211.82

87.50

4,049. 54

3,320.70

2, 806. 02

1,300.26

1,113.95

990.83

1,028.15

2,334.55

10,695.83

580.00 388.00 733. 55 200.00

375.50

301.05

$ 110,632.08 $ 78,063.26 $ 77,293.13

Number of Employees on Payroll JunecO

11

7

7

238
EXECUTIVE DEPARTMENT
BUDGET BUREAU
GENERAL
Mr. Ernest B. Davis, served as State Budget Officer from the beginning of the period under review until September 15, 1964. During this period, he was serving also as State Auditor. He received only reimbursement for travel expenses incurred in connection with his duties as State Budget Officer.
Mr. Wilson B. Wilkes was appointed State Budget Officer on September 15, 1964, and served throughout the remainder of the period under review.
Mr. Davis had filed surety bond in the amount of $25,000.00. However, no bond is now in effect for either Mr. Wilkes or any other employee of the unit. It is strongly recommended that sufficient blanket bond protection be placed covering all employees of the unit having any responsibility for funds.
$933.55 was paid for various airline tickets, hotel accommodations, and registration fees that will be used in July, August, and September, 1965.
Appreciation is expressed to the State Budget Officer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

239
EXECUTIVE DEPARTMENT GOVERNOR'S OFFICE

240
EXECUTIVE DEPARTMENT GOVERNOR'S OFFICE

RECEIPTS

*964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment
Revenues Retained Grants from U. S. Government
Transfers Other Spending Units

* 315,000.00 3,773.26
(--) 3,149.59

$ 315,000.00 11, 355.23
21,898. 56 (--) 3,147.25

Total Income Receipts

$ 315,623.67 $ 345,106.54

NON-INCOME Private Trust Funds

1,189,584.51

189, 744. 04

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Total

15,931.79 H) l>142- 84

10, 654. 40 441, 709. 73

$1,519,997.13 $ 987, 214.71

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Equipment Miscellaneous Pensions Indemnities
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 177' 126.48

18,613.34

18,453.42

30,493.54

8,227.28

2.755-28

3,453.37

-

47047

17,706.63

28,135.59

15,440.66 25-

192, 595.03 20, 373. 65 16,143.50 39, 908. 71 13, 940. 24
2, 420.18 3,713.04
558.70 13,599. 65 32, 083.14 18, 441. 31

$ 320,901.06 $ 353, 777.15

746,731.94

632, 596. 61

10,654.40

1,983. 79

441,709.73 (--) 1,142. 84

$1,519,997.13 $ 987,214.71

241

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Budget Funds Citizens and Southern National Bank of Atlanta.$ Due from Insurance Fund
Accounts Receivable IBM Corporation--Duplicate Payment on Machine, Serial Number 1928671
Total Current Assets

840.95 1,143.84
$

1,983.79
450.00 2, 433. 79

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES None
SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus.

$ 1,165. 78
1, 268.01 $ 2, 433.79

Note: There is also a contingent liability of $11,572.61 due former Governor Herman E. Talmadge under provisions of the Act of the General Assembly approved March 12, 1953.

242 EXECUTIVE DEPARTMENT GOVERNOR'S OFFICE

INTRODUCTION

SUMMARY

The within report covers an examination of the accounts of the Executive Department, Governor's Office, together with the Literature Commission, for the fiscal year ended June 30, 1965.

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, 1965, with a surplus of $1,268.01, after providing reserves of $1,165.78 for liquidation of outstanding accounts payable.
In addition to the $840.95 cash on deposit with The Citizens and Southern National Bank of Atlanta, $1,142.84 was due from the Insurance Department of the Supervisor of Purchases. This amount had been advanced from budget funds in prior years while the insurance fund was handled by the Governor's Office.
Also shown as an asset is $450.00 due from the IBM Corporation for the overpayment on machine No. 1928671.

AVAILABLE INCOME AND OPERATING COSTS
State appropriations and allotments for the operation of the Executive Department amounted to $326,355.23. Reimbursement from the Federal Office of Economic Opportunity for various expenses incurred amounted to $21,898.56. This $21,898.56 together with State appropriations of $326,355.23 made a gross income of $348,253.79 available.
$21.49 was transferred to the State Personnel Board for Merit System Administration, and $3,125.76 was transferred for Employees Health Insurance. After deducting these transfers of $3,147.25 from the gross income available of $348,253.79, a net of $345,106.54 remained. This, together with $10,654.40 on hand at July 1, 1964, made $355,760.94 to be accounted for.
In the fiscal year ended June 30, 1965, $353,777.15 was expended for expense of operating the office of the Governor of the State of Georgia, leaving a balance of $1,983.79 in Budget Funds at June 30, 1965, the end of the fiscal year.

243
EXECUTIVE DEPARTMENT
GOVERNOR'S OFFICE
GENERAL
In the year under review, the Governor's Office collected premiums from various state agencies and paid premiums to insurance companies. Loss claims of the various agencies were collected from the insurance companies and remitted to the respective departments. On June 15, 1965, $97,362.68 was paid to the Supervisor of Purchases under the self-insurance program created by the State Legislature. This was the entire balance in the bank under the control of the Governor's Office. $96,219.84 of this amount represented excess premiums charged to various agencies, and $1,142.84 represented an advance made to this account from Budget Funds in prior periods. This $1,142.84 should be repaid by the Supervisor of Purchases to the Governor's Office Operating Account.
On June 1, 1965, check number 19141 in the amount of $450.00 was issued to International Business Machines in payment of electric typewriter, serial number 1928671. Requisition number 187 was validated as a purchase order by the Supervisor of Purchases.
On February 12, 1965, check number 18664 in the amount of $491.87 was issued to International Business Machines in payment of IBM Speechwriter, serial number 1928671. Requisition number 84 was validated as a purchase order by the Supervisor of Purchases.
Mr. Dean Gaines, a representative of International Business Machines stated on August 16, 1965, that a refund was being prepared for the $450.00 overpayment.
Both of these purchase orders validated by the Supervisor of Purchases were requests for confirmation.
In reviewing the vouchers, it appears that several occasions occurred where confirmation purchase orders were issued after delivery of merchandise or services. It is suggested that the regular procedures of purchasing be followed, except in emergency situations so that a duplication such as the one above will not arise.
Mr. D. Douglas Barnard was appointed Executive Secretary on January 16, 1963. Mr. Barnard is bonded for $10,000.00 with the Fidelity and Deposit Company of Maryland, Bond No. 55-82-449, effective from January 16, 1963.

244
EXECUTIVE DEPARTMENT
GOVERNOR'S OFFICE
Mr. Charles F. Swint is bonded as bookkeeper in the Executive Department for $10,000.00 with the Maryland Casualty Company, Bond No. 92-581567, premium paid from February 1, 1965, to February 1, 1966.
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 the staff of the Executive Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

245
EXECUTIVE DEPARTMENT GOVERNOR'S EMERGENCY FUND

246 EXECUTIVE DEPARTMENT
GOVERNOR'S EMERGENCY FUND

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 2,000,000.00 $ 2,000,000.00

Budget Balancing Adjustment

(--)1,109,325.17 (--)2,890, 674.83

Transfers Other Spending Units

0.00

0.00

Total Income Receipts

$ 890,674.83 $(-) 890,674.83

CASH BALANCE, JULY 1st Budget Funds
Total

0.00

890,674.83

$ 890,674.83 $

0.00

PAYMENTS Personal Services
Total Expense Payments
CASH BALANCE, JUNE 30th Budget Funds
Total

$

0.00 $

-

$

0.00 S

0.00

890,674.83

.00

$ 890,674.83 $

0.00

The Governor's Emergency Fund was activated July 1, 1963.

247
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS

248

DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 22,800,000.00 $ 23,157,000.00

Budget Balancing Adjustment

(--) 106,434.80 (--) 205,941.09

Revenues Retained Grants from U. S. Government

80,006,908. 54

78, 527, 790.13

County Participation

3,528,462.13

3,605,520.69

Earnings from Services

215.00

Transfers Other Spending Units

(--) 66,576. 26 (--) 84,046.17

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

$ 106,162,359.61 $ 105,000,538.56

30,163.30

660,489.70

8,948,031.23 1,572.39

9,375,934.61 2,191.93

Total

$ 115,142,126.53 $ 115,039,154.80

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power and Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Retirement Systems Grantsto Counties Equipment Miscellaneous Benefits

Total Expense Payments

.

NON-COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

Total

$ 1,170,510.86 $ 1,446,393.72

77,069.82

101,061.28

32,325.33

45,290.07

119,434.95

135,934.38

14.63

68,414.00

63,232.50

35,203.28

9,201.52

68,306.17

76,288.02

395.00

329.00

11.63

96,686.55

126,726.41

5,536,191.93

6,490,207.42

54,501.25

69,425.29

24,072.83

25,913.43

98,451,344.22 103,688,879.74

$ 105,734,456.23 $ 112,278,909.04

29,543.76

660,117.68

9,375,934.61 2,191.93

2,097,564.13 2,563.95

$ 115,142,126.53 $ 115,039,154.80

249
DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds State Funds In Banks In State Treasury

$1,702,584.34 245,878.35 $1,948,462.69

Federal Funds County Funds

148,828.69 272-75 $2,097,564.13

Private Trust and Agency Funds- _

77'599-02 $2,175,163.15

Accounts Receivable (*)
State Funds Norene M. Milburn and Recipients For Public Assistance Overpayments Glascock County

13,558.67

Total Current Assets

$2-188>7S1-82

250 DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS BALANCE SHEET JUNE 30, 1965

LIABILITIES AND RESERVES
CURRENT LIABILITIES Accounts Payable State Office Grants to County Departments for Administration

$ 209,337.69 539,125.00 $ 748,462.69

RESERVES State Funds For Public Assistance Benefits Federal Funds For Public Assistance For Child Welfare For Office of Economic Opportunity

$1,200,000.00

$

617.65

145,223.54

2,987.50 148,828.69

County Funds For Public Assistance
Private Trust and Agency Funds For Doubtful Accounts Receivable

272.75 77,599. 02 13,558. 67 1,440, 259.13

Total Current Liabilities and Reserves

$2,188, 721. 82

(*) There is an additional $59,525.00 due State for overpayment to recipients of Public Assistance Benefits in two counties by reason of erroneous certifications made by the County Directors, as follows:

Glascock County-- (Mrs. Norene M. Milburn) Telfair County-- (Mrs. Madie W. Spurlin)

$22,973.00 36,552.00

$59,525.00

251
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY
INTRODUCTION
The within report covers an examination of the Benefits and Administrative Funds of the Department of Family and Children Services for the fiscal year ended June 30, 1965. The State Institutions coming under the control of the Department are reported under separate cover. The name of this Department 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, 1965, with no surplus, after providing reserves of $748,462.69 for accounts payable, $1,349,101.44 for unallotted State, Federal and County funds held on this date, $13,558.67 for doubtful accounts receivable, and $77,599.02 for Private Trust and Agency Funds.
Federal funds for benefit payments and administrative expenses are budgeted quarterly by the Department of Family and Children Services. Funds are drawn on a letter of credit basis issued by the Federal Government, with a maximum to be drawn per month, set by the Federal Government.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for payment of benefits in the year ended June 30, 1965, was $19,580,000.00. The amount provided with which to meet expenditures approved on budget was $19,548,074.43, and the remaining $31,925.57 was lapsed to the State's General Fund, as provided by Law.
Appropriation for the administrative expense of the State Office was $1,170,000.00. The amount provided with which to meet expenditures approved on budget was $1,074,317.51, and the remaining $95,682.49 was lapsed to the State's General Fund, under provisions of State Law.
Appropriation for Administrative Grants to Counties for the fiscal year ended June 30, 1965, was $2,407,000.00. The amount provided with which to meet expenditures approved on budget was $2,328,666.97, and the remaining $78,333.03 was lapsed to the State's General Fund, under provisions of State Law.

252
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Receipts from the Federal Government for benefits and administration amounted to $78,527,790.13, and $3,605,520.69 was received from counties for participation in public assistance benefits, $215.00 was received in miscellaneous refunds, and $5,559.28 transferred from the Department of Defense.
Total receipts from the State, the Federal Government, and the Counties in the year ended June 30, 1965, amounted to $105,090,144.01.
From the funds received, $62,044.72 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and Employees Health Insurance, $20,560.73 to the State Department of Education, and $7,000.00 to the Office of Economic Opportunity, leaving $105,000,538.56 net income available for paying benefits, administrative expenses and Grants to County Welfare Departments in the fiscal year.
The $105,000,538.56 net income, together with the cash balance of $9,375,934.61 on hand at the beginning of the fiscal year, made total funds available in the period under review $114,376,473.17.
From the $114,376,473.17 funds available, $103,688,879.74 benefits were paid, $6,490,207.42 grants were made to County Welfare Departments for Administration, $2,099,821.88 used for administrative expense of the State Office, and $2,097,564.13 remained on hand June 30, 1965, the end of the fiscal year.
Of this $2,097,564.13 remaining cash balance, $1,948,462.69 was in State funds and available for expenditure in the next fiscal period, subject to budget re-approvals, after providing for liquidation of outstanding accounts payable and encumbrances, and $149,101.44 was the net amount of unallotted Federal and County funds on deposit with the State.
BENEFIT PAYMENTS
Benefit payments for the year were $102,834,114.98 for public assistance, $561,312.09 for child welfare benefits and $10,771.91 for Cuban relief and Repatriated citizens relief, $272,376.76 to Office of Economic OpportunityFulton County, and $10,304.00 for Project BEES, making a total of $103,688,879.74.
Public assistance benefit payments of $102,834,114.98 for the year ended June 30, 1965 are summarized as follows:

253 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS

PUBLIC ASSISTANCE

STATE FUNDS

COUNTY FUNDS

FEDERAL FUNDS

TOTAL FUNDS

Old Age

$11, 405, 532. 03

Blind

474, 832. 03

Dependent Children 3, 289, 827. 52

Disabled.-. -

4, 044, 098. 63

$ 2,083,762.17 85,101. 88 742,133. 88 694, 651. 68

$49, 269, 441. 67 1,720,248.12 14, 521, 385. 60 14, 503, 099. 77

$62, 758, 735. 87 2, 280,182. 03 18, 553, 347. 00 19, 241, 850. 08

Totals

$19, 214, 290. 21 $ 3, 605, 649. 61 $80, 014,175. 16 $102, 834,114. 98

PERCENTAGES

Old Age

Blind

---

Dependent Children

Disabled..-

18. 17% 30.83% 17. 73% 21. 02%
18. 68%

3. 32% 3.73% 4.00% 3. 61%
3. 51%

78. 51% 75. 44% 78. 27% 75. 37%
77. 81%

100. 00% 100. 00% 100. 00% 100. 00%
100. 00%

On pages 12-14 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, 1965, as compiled by the Welfare Department's 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 $972,903.35, and of this amount the State Department reimbursed the County Departments $488,584.56 from State Funds, Psychiatric and Psychological Examinations and Treatments were paid by the County Departments in the amount of $14,060.50; and, of this amount the State Department reimbursed the County Departments $7,030.25 from Federal Funds. In addition to these payments, maternity home care payments of $65,642.18 were made by the State Department from State Funds, and $55.10 for return of runaway children from Federal Funds. The Benefit payments are distributed, as follows:

254 DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

BENEFITS

STATE FUNDS

Foster Home Care

for Children

$ 488,584.56

Maternity Care-- Unwedded Mothers

65, 642.18

Return of Runaway Children

Psychiatric and Psychol. Exams

FEDERAL FUNDS

COUNTY FUNDS

TOTAL

S 484,318.79 $ 972,903.35

65, 642.18

55.10

55.10

7,030.25

7,030.25

14,060.50

$ 554,226.74 $ 7,085.35 $ 491,349.04 $ 1,052, 661.13

Less Paymts. from County Funds...
State and Fed. Funds

491, 349.04 $ 561,312.09

The total of $561,312.09 expended the past year for Child Welfare Benefits compares with $427,351.40 for the previous year and $323,792.81 two years ago.
Schedules on pages 15 through 20 of the unit report are a statement by Counties Public Assistance and Child Welfare benefits paid in the year ended June 30, 1965, 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 statement :

PUBLIC ASSISTANCE

YEAR ENDED JUNE 30

1965

1964

1963

Old Age Blind Dependent Children Disabled

$ 62,758,735.87 $ 61,224,280.91 $ 57,629,392.34 2,280,182.03 2,196,956.57 2,055,335.79
18, 553, 347.00 16, 550, 622.00 17, 263, 464.00 19,241,850.08 18,053,788.96 16,519,969.10

Total

$102,834,114.98 $ 98,025,648.44 $ 93,468,161.23

255
DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

CHILD WELFARE
Foster Home Care of Children.S Return of Runaway Children.Maternity Home Care of
Unmarried Mothers Psychiatric and Psychological
Exams

YEAR ENDED JUNE 30

1965
488,584.56 $ 55.10

1964
366,865.05 $ 136.60

1963
270,164.97 324.78

65,642.18

53,615.00

50,581.56

7,030.25

6,734.75

2,721.50

Total

$ 561,312.09 $ 427,341.40 $ 323,792.81

A comparison of Public Assistance Benefits paid in the month of June, 1965, with payments for the same month in 1964 and 1963, is shown as follows:

JUNE 1963 Old Age Blind Dependent Children, Disabled

Number of
Individuals

Net Amount
Paid

Average Allowance
Per Individual

91,751 3,074
60,133 25, 390
180, 348

$ 5,037, 299. 74 $
180, 952.13 1, 403, 537. 00 1, 478,885.74
$ 8,100, 674. 61 $

54.90 58.87 23.34 58.25
44.92

JUNE 1964 Old Age Blind Dependent Children. Disabled

91, 639 3,177 63, 106 26, 038
183,960

$ 5,168, 641. 56 $
186,141. 65 1, 404,180. 00 1, 551, 240. 92
$ 8, 310, 204.13 $

56.40 58.59 22.25 59.58
45.17

JUNE 1965 Old Age Blind Dependent Children. Disabled

91, 848 3,177
73, 775 26, 870
195, 670

$ 5, 375,152. 83 $
192, 844. 37 1, 633, 717.00 1, 653, 556. 73
$ 8, 855, 270. 93 $

58.52 60.70 22.14 61.54
50.73

0

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 adults.

256

DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

Since the beginning of the Program in 1937, $1,273,258,971.09 has been paid in Public Assistance Benefits (Old Age Assistance, Aid to the Blind, Aid to Dependent Children and Aid to Disabled), $3,090,730.48 for Crippled Children Benefits in the form of medical and hospital care furnished, $2,747,436.25 Child Welfare for foster home care and other expense of children, $7,203.29 Civilian War Assistance Benefits, $27,190.94 Cuban relief, and $1,049.92 Repatriated Citizens relief, a grand total of $1,279,132,581.97 and these payments are tabulated by fiscal years, as follows:

Year Ended June 30

Public Assistance
Benefits

1938 $ 3,240, 577. 72

1939

4, 715, 550. 00

1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962 Less--

3, 455, 784. 50 5, 328, 710. 50 7, 473, 435.00 9, 394, 335. 50 10, 363, 311. 50 10, 589, 295.00 11, 262, 813. 93 16, 413, 752. 00 20, 437, 031. 50 27, 212, 894. 00 33, 709, 923. 00 39, 738, 089. 50 46, 819, 156. 89 52, 868, 662. 30 58, 471, 209. 00 62, 247, 685. 98 65, 084, 889. 00 71, 717, 209. 41 75, 301, 511. 39 83, 403, 545.00 85, 928, 141. 69 86, 480, 541. 48 87, 295, 863. 60

Recovered (- -) 12, 872. 95

1963

93, 468,161.23

1964

98, 025, 648.44

Less-

Recovered (- -) 10, 000.00

1965

102, 834,114. 98

Crippled Children Benefits

Child Welfare Benefits

22, 292. 01 162, 663. 25 165,053.04 182, 932. 23 213, 886. 07 127, 585. 59 148, 421. 49 139, 672. 99 167, 922.14 233, 932. 43 317, 248.88 366, 295. 77 392, 258. 56 $ 450, 566. 03
.00*

11, 411. 48 39, 428. 29 52, 823. 79 74, 090. 95 85, 559. 46 85, 470. 50 63, 230. 70 91, 309. 51 133, 929. 54 170, 831. 04 168, 366. 82 199, 315. 04 259, 212. 83

323, 792. 81 427, 351. 40

561, 312. 09

Civilian Repatriated War Citizens and
Assist. Cuban Relief
250.00 435. 50 346.40 1, 251. 77 4, 919. 62
3, 257. 87 5, 866. 70 8, 344. 38 10, 771. 91

$1,273,258,971.09 $3, 090, 730. 48 $2, 747, 436. 25 $ 7, 203. 29 $ 28, 240. 86

() Crippled Children Program reported under State Department of Public Health since year ended June 30, 1951.

257
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, 1965, was $8,590,029.30, of which $2,099,821.88 was for State Office expense and $6,490,207.42 grants to County Welfare Departments.
The cost of administrative operations of the State Office of the Department amounting to $2,099,821.88 consists of $1,368,132.43 for expenses incurred in administering the Public Assistance Program, $536,485.09 for Child Welfare Services, $4,833.04 for adoption services, $195.00 for General Relief, $10,144.62 for cost of administering the State Institutions under the control of the Department, $11,674.83 for Emergency Welfare Services, $56,959.03 for Court Services, $104,708.03 for Day Care, $335.50 for Food Stamp Program and $6,354.31 for Office of Economic Opportunity.
Grants to counties for administrative expenses amounting to $6,490,207.42 represent payments of $4,943,572.12 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 engaged in the performance of welfare duties for which the State makes appropriation, plus $767,223.94 for Child Welfare Special Program representing Federal participation in salaries and travel, plus $267,081.69 representing Federal 50% participation in other administrative expenses of the County Welfare Departments disbursed to public assistance program and $512,329.67 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 include office supplies, communication services, equipment, etc., together with certain expenditures in connection with the establishment and maintenance of eligibility of applicants and recipients of Special Public Assistance.
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Family and Children Services and Grants to County Departments of Family and Children Services for the past three years are compared in the following statement:

258

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

BY ACTIVITY
Public Assistance Program Child Welfare Service Other Relief Programs State Institutions Adoption Service
Totals

YEAR ENDED JUNE 30

1965

1964

1963

$7,087, 077.56 $6, 231, 297. 72 $5, 711, 967.26

1,131,064.26 901,631.72 574,644.56

194,835.90

24,781.09

27,393.69

10,144.62

8,704.38

29,484.36

166,906.96 116,697.10 104,830.53

$8,590,029.30 $7,283,112.01 $6,448,320.40

BY OBJECT
State Office: Personal Services Travel Expense Supplies, Materials Communication Heat, Lights, Water Printing, Publicity Repairs Rents Insurance, Bonding Indemnities Pensions (Retirement System) Equipment Miscellaneous

$1,446,393.72 $1,170,510.86 $

101,061.28

77,069.82

45,290.07

32,325.33

135,934.38 119,434.95

H. 63

.00

63,232.50

68,414.00

9,201.52

35,203.28

76,288.02

68,306.17

329.00

395.00

11.63

.00

126, 726. 41

96, 686. 55

69,425.29

54,501.29

25,913.43

24,072.83

983,973.33 64,040.60 30,085.13
105,724.04 .00
53,131.23 9,162.12 69,496.08
15,006.68 .00
81, 717. 38 34,977.37 11,722.28

Sub-totals

$2, 099, 821. 88 $1, 746, 920. 08 $1, 459, 036. 24

Grants to Cys. --For Administration^_ 6,490,207.42 5,536,191.93 4,989,284.16

Totals

$8,590,029.30 $7,283, 112.01 $6,448,320.40

BY FUNDS State Funds Federal Funds
Totals
Number of Employees on Payroll June 30

$3,394,234.71 $2,995,912.71 $2,812,577.69 5,195,794.59 4,287,199.30 3,635,742.71
$8,590,029.30 $7,283,112.01 $6,448,320.40

272

233

187

259
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, 1965, were $317,872.82 U. S. Income Taxes withheld from salaries, $864,611.93 contributions by employer and employees to the Employees' Retirement System, $180,611.79 Social Security contributions, $29,469.68 State Income Tax Withholdings, and $37,239.86 State Employees Health Insurance.
From the $317,872.82 U. S. Income Tax withheld from salaries plus $21,967.75 on hand at the beginning of period, $310,811.30 was remitted to the Director of Internal Revenue, leaving a balance of $29,029.27 at June 30, 1965.
The $864,611.93 contributions by employer and employees to the Retirement System and $180,611.79 Social Security contributions, together with a balance of $30,650.57 on hand at the beginning of the fiscal period, made a total of $1,075,874.29 to be accounted for.
Of this $1,075,874.29 to be accounted for, $326,685.09 was remitted to the Employees' Retirement System for employees' contributions, $535,457.87 for employer's contributions, $87,801.56 employees' contributions to Social Security and $87,791.97 employer's contributions to Social Security, leaving a net balance of $38,137.80 on "hand June 30, 1965, due to Employees' Retirement System.
The Department also collected or withheld from salaries $29,469.68 for State Income Tax in the year under review. This, together with a balance of $5,733.72 on hand at the beginning of the fiscal period, made a total of $35,203.40.
Of this $35,203.40 to be accounted for, $27,335.40 was remitted to the Department of Revenue, Income Tax Unit, leaving a net balance of $7,868.00 on hand June 30, 1965, due to Department of Revenue.
A balance of $3.03 was on hand for group insurance withholdings at July 1, 1964. There were no withholdings or remittances made in the period under review, leaving a balance of $3.03 on hand at June 30, 1965.
The Department collected or withheld $37,239.86 for State Employees Health Insurance. This, together with a balance of $2,188.90 on hand at July 1, 1964, made a total of $39,428.76 to be accounted for.
Of the $39,428.76 to be accounted for, $36,867.84 was remitted to the State Employees Health Insurance Fund, leaving a net balance of $2,560.92 on hand June 30, 1965, due to Employees Health Insurance Fund.

260
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS
Code Section 40:1805 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."
In compliance with provisions of the Code Section quoted, overpayments of Public Assistance Benefits in Glascock County made on erroneous and fradulent 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 personal 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 $41,989.50, of which the Federal Government's portion was $29,072.20 and the State's portion $12,917.30.
Complying with demand made by the Federal Government, $29,072.20 was refunded by the State Department of Public Welfare to the Federal Assistance Account on June 27, 1960, thus resulting in the entire amount of $41,989.50 in overpayments in Glascock County being charged to State funds.
The Director of the Glascock County Welfare Department was bonded for $5,000.00 and this amount was recovered in the fiscal year ended June 30, 1960, from the Lumberman's Mutual Casualty Company when claim was filed on bond. The State recovered an additional $457.83 by withholding salary due Mrs. Milburn, reducing the $19,016.50 loss due to fraudulent certifications to $13,558.67.
The $13,558.67 referred to in preceding paragraph is carried on the Current Balance Sheet of the Department of Family and Children Services on June 30, 1965, as an account receivable due from Mrs. Norene M. Milburn and recipients of Public Assistance overpayments. There is an additional amount of $22,973.00 shown as a footnote on the Current Balance Sheet. This $22,973.00 represents overpayments to recipients of Public Assistance benefits by reason of erroneous certifications but in which no evidence of fraud was found.

261
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
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 overpayments of Public Assistance benefits had been made totaling $46,552.00 by reason of erroneous certifications by Mrs. Madie W. Spurlin, County Director of the Department of Family and Children Services of Telfair County.
Complving with demand made by the Federal Government, $30,242.90 of the $46 552 00 was refunded to the Federal Assistance account, thus resulting in the entire $46,552.00 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 $10,000.00 from the Surety Company in this case.
The remaining $36,552.00 is shown in footnote on the Current Balance Sheet along with the $22,973.00 overpayments in Glascock County covered in the Summary, which is repeating Summary in previous audits on this item.
The entire files on the matter of overpayments of Public Assistance Benefits in Glascock and Telfair Counties have been turned over to the State's Attorney General for whatever action is necessary to protect the State against loss.
GENERAL
Mrs Bruce Schaefer, Director of the Department of Family and Children Services, is bonded in the amount of $50,000.00. Her bond is written by the United States Fidelity and Guaranty Company, Bond No. 23017-07-209-63, dated January 15, 1963.
Mr Thomas M. Parham, Jr., Director of the Division of Children and Youth is bonded in the amount of $50,000.00. Bond is written by Lumbermen's Mutual Casualty Company, Bond No. 3S-113-239, dated July 1, 1963.
There is also on file Public Employees Faithful Performance Blanket Position Bond with Lumbermen's Mutual Casualty Company, Bond No. 3S-111-430 covering employees of the Department of Family and Children

262 DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

Services for $10,000.00 each, with additional indemnity on each of the following emploj'ees, as follows:

Director, Division of Business Administration, State Office, Atlanta
Accounts Executive II (Accounting Section), State Office, Atlanta
Principal Accountant (Accounting Section), State Office, Atlanta
Chief, Accounting Section, State Office, Atlanta

.. $ 90 000 00 40 QOO no 20 000 00 40 QOO 00

Public Employees Faithful Performance Blanket Position Bond referred to in preceding paragraph is written by the Lumbermen's Mutual Casualty Company, Bond No. 3S-111-430, dated February 15, 1960, and the term of the bond begins with the 15th day of February, 1963, for a three-year period.

County Welfare Directors are bonded for $30,000.00 each under Public Official and Public Employees Position Schedule Bond, written by the Lumbermen's Mutual Casualty Company, Bond No. 3S-111-429, dated February 15, 1960, and the term of the bond begins with the 15th day of February, 1963, for a three-year period. This bond is payable to Honorable Carl E' Sanders, Governor of the State of Georgia, and his successors in office and/or the State Department of Public Welfare of the State of Georgia and/or 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 Department coming under the provisions of the Merit System are supported by payrolls certified as correct under Merit System rules and regulations by the Director of the Merit System of Personnel Administration, as provided bv law.

Appreciation is expressed to the Director of the Department, and Director of the Division of Business Administration, and the staff of the Department of Family and Children Services for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

263
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Institutions Fund

264 DEPARTMENT OF FAMILY AND CHILDREN SERVICES INSTITUTIONS FUND

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 2,686,000.00 $ 2,937,000.00

Budget Balancing Adjustment

(--) 128,374.51 (--) 1, 207, 374. 94

Transfer Other Spending Units

(--) 2,557, 625. 49 (--) 1, 729, 625. 06

Total Income Receipts

$

o.OO $

0.00

CASH BALANCE, JULY 1st Budget Fund

0.00

0.00

Total

$

o.OO $

o.OO

PAYMENTS
CASH BALANCE, JUNE 30th Budget Funds In State Treasury Not Allocated

0.00 $

0.00

265 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
INSTITUTIONS FUND

SUMMARY

This report shows receipts and disposition of State Budget Funds for Institutions under the supervision and control of the Department of Family and Children Services.
Funds included in transfers, but in State Treasury, are as follows:

Georgia Training School--Augusta For Operations
Factory for the Blind For Operations
Training School for Boys--Milledgeville For Operations
Training Schools for Girls For Operations
For Operations..-

$ 47-099-^ SW.oiAiu
61,7.dl
13.0JK.II
* 231,386.81

267
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Confederate Soldiers' Home Atlanta

268 DEPARTMENT OF FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME, ATLANTA

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

1964 36,854.62 $

1965 29,200.00

Total Income Receipts

$ 36,854.62 $ 29,200.00

NON-INCOME Private Trust Funds

137.28

CASH BALANCE, JULY 1st Budget Funds

1,029.81

2,400.00

Total

$ 38,021.71 $ 31,600.00

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Repairs Pensions, Benefits Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 7,778.49 $

0.00

150.00

.00

2,849.42

.00

69.28

.00

707.36

.00

63.95

.00

1,115.16

.00

22,750.77

29,200.00

$ 35,484.43 $ 29,200.00

137.28

.00

2,400.00

2,400.00

$ 38,021.71 $ 31,600.00

269
DEPARTMENT OF FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME, ATLANTA BALANCE SHEET JUNE 30, 1965

CASH ASSETS Cash in Bank

ASSETS

$ 2,400.00

LIABILITIES AND SURPLUS
LIABILITIES Accounts Payable
SURPLUS For Operations

$ 2,400.00
.00 $ 2,400.00

270 DEPARTMENT OF FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME, ATLANTA

SUMMARY
FINANCIAL CONDITION The Confederate Soldiers' Home ended the fiscal year on June 30, 1965,
with no surplus, after providing the necessary reserve of $2,400.00 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, 1965, was $29,200.00.
The $29,200.00 net income and the $2,400.00 cash balance at the beginning of the fiscal year made a total of $31,600.00 available.
$29,200.00 of the available funds was expended in the year for budget approved items of expense and $2,400.00 remained on hand June 30,1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and encumbrances.

COMPARISON OF OPERATING COSTS
Expenditures for operations by the Confederate Soldiers' Home for the past three years are compared in the following statement:

EXPENDITURES
Personal Services Travel Supplies, Materials Communications Heat, Light, Water Repairs and Alterations Insurance and Bonding Pensions (To Retirement System) Equipment Miscellaneous Indemnities

YEAR ENDED JUNE 30

1965

1964

1963

$ 7, 778.49 $ 22, 694. 43

150.00

2,849.42

9,721.09

69.28

177.71

707.36

4,080.19

63.95

435.13

200.95

1,115.16

2,040.59

261.46

$ 29,200.00

22,750.77

2,197.42

37.50

$ 29,200.00 $ 35,484.43 $ 41,846.47

271

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

CONFEDERATE SOLDIERS' HOME, ATLANTA

Number of Employees on Payroll at June 30th

YEAR ENDED JUNE 30

1965

1964

1963

0

0

10

Confederate Veterans in Home on

June 30th

0

0

0

Veterans' Widows in Home at June 30th

*4

4

6

Annual Per Capita Cost

$ 7,300.00 $ 7,096.89 $ 6,974.41

*Ladies were residents of Georgia Warm Springs Foundation under an agreement between that agency and this department.
Shown under Miscellaneous Expense is $29,200.00 paid to Georgia Warm Springs Foundation. The Department of Family and Children Services entered into an agreement on October 1, 1963, with this Foundation to care for the remaining inmates at a cost of $20.00 per day per patient. Five patients were transferred on October 14, 1963. One patient died on April 7, 1964. The Department of Family and Children Services paid for a total of 1,460 days at $20.00 per day or a total of $29,200.00 from June 1,1964, through May 31, 1965. $2,400.00 was due for June and was paid in July, 1965.
Provisions of the contract with the Georgia Warm Springs Foundation are quoted in Appendix to the unit report.

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 Department 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, Benefits and Administrative Funds.

272
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS' HOME, ATLANTA
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Family and Children Services and the Confederate Soldiers' Home for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

273
It ill
I
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Training School for Girls White Division

274 DEPARTMENT OF FAMILY AND CHILDREN SERVICES TRAINING SCHOOL FOR GIRLS, WHITE DIVISION

RECEIPTS
INCOME FROM REVENUE ALLOTMENTS Transfers Other Spending Units Revenues Retained Earnings, Corrections
Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Total

1964

1965

$ 421, 308. 31 440, 976.78

271.25

228.75

$ 421,579.56 $ 441,205.53

11,278.02

16, 450.24

101,781.64 1,716.82

115, 801.86 2, 238.83

$ 536,356.04 $ 575,696.46

PAYMENTS
EXPENSE Personal Services TraVel. Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing RepairsRents Insurance.... Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 259,878.55 $ 306,637.17

963.94

2,468.83

46,068.24

59,448.09

5,074.44

5,577.00

18,558.39

19,350.54

514.51

297.71

50,349.15

38,634.54

999.80

1,347.20

0.00

2,635.56

74.22

44.00

21,729.41

26,799.49

2,741.63

13,402.57

607.06

609.44

$ 407,559.34 $ 477,252.14

10,756.01

14,015.22

115,801.86 2,238.83

79,755.25 4,673.85

$ 536,356.04 $ 575,696.46

275
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR GIRLS, WHITE DIVISION BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Operating Account Division of Institutions Account Private Trust and Agency Funds Pupils' Deposit and Canteen Funds
Total Current Assets

$ 66,723.14 13,032.11
4,673.85
$ 84,429.10

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable Operations
RESERVES Private Trust and Agency Funds
SURPLUS None
Total Current Liabilities and Reserves

$ 79,755.25 4,673.85 .00
$ 84,429.10

276
DEPARTMENT OF FAMILY AND CHILDREN SERVICES TRAINING SCHOOL FOR GIRLS, WHITE DIVISION
SUMMARY
FINANCIAL CONDITION The Training School for Girls, which is under the control of the Depart-
ment of Family and Children Services, ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserve of $79,755.25 for liquidation of outstanding accounts payable and reserving $4,673.85 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, 1965, was $447,833.59 for operations. In addition to the allotment of State appropriation funds the School received $228.75 from the sale of meals, making total receipts for the year $448,062.34.
From the $448,062.34 received, $1,410.87 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Adminisstration and $5,445.94 for State Employees Health Insurance, leaving $441,205.53 net income available to the Training School for Girls.
The $441,205.53 net income and the $115,801.86 cash balance on hand at the beginning of the fiscal year made a total of $557,007.39 available.
$447,252.14 of the available funds was expended in the year for current operating expenses, and $79,755.25 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable in the amount of $79,755.25.
COMPARISON OF OPERATING COSTS Expenditures for operating the Training School for Girls for the past three
years are compared in the following statement:

277
DEPARTMENT OF FAMILY AND CHILDREN SERVICES TRAINING SCHOOL FOR GIRLS, WHITE DIVISION

YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

Personal Services

$ 306,637.17 $ 259,878.55 $ 214,264.09

Travel Expense

2,468.83

963.94

1,247.04

Supplies, Materials

59,448.09

46,068.24

47,886.52

Communication

5,577.00

5,074.44

4,557.19

Heat, Lights, Water

19,350.54

18,558.39

17,164.01

Printing, Publicity

297.71

514.51

901.12

Repairs, Alterations

38,634.54

50,349.15

3,425.69

R,ents

1,347.20

999.80

590.70

Insurance, Bonding

2,635.56

5,492.58

Pensions (To Retirement System) .. 26,799.49

21,729.41

15,692.32

Indemnities

44.00

74.22

152.50

Equipment

13,402.57

2,741.63

9,766.06

Miscellaneous

609.44

607.06

174.51

Total Expense Payments

$ 477,252.14 $ 407,559.34 $ 321,314.33

OUTLAY Equipment

9. 297.72 $ 477,252.14 $ 407,559.34 $ 330,612.05

Number of Employees End of Payroll

Period

74

66

58

Average Number of White Girls in

School, Year Ended June 30

99

87

86

Annual Per Capita Cost Expense Outlay

$ 4,830.52 $ 4,684.59 $ 3,736.21 108.11
4,830.52 $ 4,684.59 $ 3,844.32

GENERAL
Books and records of the Training School for Girls, 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.

278
DEPARTMENT OF FAMILY AND CHILDREN SERVICES TRAINING SCHOOL FOR GIRLS, WHITE DIVISION
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Family and Children Services and the Training School for Girls, for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

279
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Georgia Youth Center Atlanta

280

DEPARTMENT OF FAMILY AND CHILDREN SEBVICES

GEORGIA YOUTH CENTER, ATLANTA

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

1964

1965

181,000.00 $(--) 789,306.50

NON-INCOME Private Trust Funds

.00

.00

CASH BALANCE, JULY 1st

613,306. 30

794,306.30

$ 794,306.30 $

5,000.00

PAYMENTS EXPENSE
Personal Services
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th

$

o.OO $

5,000.00

.00 794,306.30 $ 794,306.30 $

.00 .00 5,000.00

281
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA YOUTH CENTER, ATLANTA
SUMMARY
INTRODUCTION In the fiscal year 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. Additional funds were allotted in the fiscal year ended June 30, 1964, for the same purposes. There were no additional funds allotted in the fiscal year ended June 30, 1965.
AVAILABLE INCOME AND OPERATING COSTS There was no allotment of State Appropriation Funds by the Department
of Family and Children Services in the fiscal year ended June 30, 1965. Available funds on hand at the beginning of the year amounted to
$794,306.30. Of the $794,306.30 funds available, $5,000.00 was paid for architectural
services, and the remaining $789,306.30 was lapsed to the State Treasury through the Division of Institutions Account. There were no funds left on hand at June 30, 1965, the end of the fiscal year.
GENERAL Books and records of the Georgia Youth Center were kept in the Central
Accounting Office of the Department of Family and Children Services. Appreciation is expressed for the cooperation given to the State Auditor's
office during this audit.

283
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Georgia Training Schools Augusta

284

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

GEORGIA TRAINING SCHOOLS, AUGUSTA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 710,398.94 $ 760,278.31

Revenues Retained

Earnings, Corrections Service

29,531.65

7,870.40

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

$ 739,930.59 $ 768,148.71

8,464.30

13,133. 74

128,767.08 0 00

273,780.85 2,134.21

Total

$ 877,161.97 $1,057,197.51

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Supplies, Materials Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 261,184.10 $ 386,788.49

1,473.28

1,618.49

169,668.80 201,990.02

4,065.54

7,227.31

18,889.02

21,870.94

50.25

300.00

7,844.54

4,241.25

247.92

318.39

0.00

6,730.49

103.96

40.50

19,635.40

33,427.25

44,155.72

34,532.28

1,434.70

122.50

$ 528,753.23 $ 699,207.91

0.00 51,493.87
0.00 14,669.72

14,395.50 0.00
144,130.68 0.00

6,330.09

14,088.73

273,780.85 2,134.21

184,195.47 1,179.22

$ 877,161.97 $1,057,197.51

285 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS, AUGUSTA BALANCE SHEET JUNE 30, 1965

ASSETS
AVAILABLE CASH IN BANKS AND IN DIVISION OF INSTITUTIONS ACCOUNT Budget Funds Operating Account Division of Institutions Account Private Trust and Agency Funds Canteen Fund Pupils' Deposit Fund
Total Current Assets

$ 137,096.18 47,099.29
748.48 430.74
$ 185,374.69

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable Operations
RESERVES Private Trust and Agency Funds
SURPLUS None
Total Current Liabilities and Reserves

$ 184,195.47 1,179. 22 -00
$ 185,374.69

286
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, 1965, with no surplus, after providing the necessary reserves of $184,195.47 to cover accounts payable and $1,179.22 for Private Trust and Agency Funds on hand.
AVAILABLE INCOME AND OPERATING COSTS Allotment of State appropriation funds by the Department of Family and
Children Services to the Schools in the fiscal year ended June 30, 1965, was $768,414.69. In addition to the allotment of State appropriation funds, the School received $7,870.40 from sales of milk and livestock, making total receipts of the year $776,285.09.
From the funds received, $6,836.66 was transferred to the State Personnel Board for State Employees Health Insurance and $1,299.72 for the pro rata share of the cost of Merit System Administration, leaving net income of
5,148.71. The $768,148.71 net income and the $273,780.85 cash balance on hand at the beginning of the fiscal year made a total of $1,041,929.56 available.
$699,207.91 of the available funds was expended in the year for budgetapproved items of expense, $158,526.18 for improvements, and $184,195.47 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of $184,195.47 in accounts payable and purchase orders outstanding.
COMPARISON OF OPERATING COSTS Operating costs for the past three years are compared in the following
statement:

287 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS, AUGUSTA

EXPENSE Personal Services Travel Expense Supplies, Material Communication Heat, Lights, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement System) Indemnities Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 386,788.49 $ 261,184.10 $ 175,143. 00

1, 618.49

1, 473. 28

514.85

201, 990. 02 169, 668.80 118, 817.34

7, 227. 31

4,065. 54

1, 524. 03

21, 870. 94

18,889. 02

15, 759. 82

300.00

50.25

4.95

4, 241. 25

7,844. 54

2, 662.07

318.39

247. 92

520.73

6, 730. 49

.00

7,134. 39

33, 427. 25

19, 635. 40

16,141. 36

40.50

103. 96

.00

34, 532. 28

44,155. 72

36, 622.95

122. 50

1, 434. 70

105. 79

$ 699,207.91 $ 528, 753. 23 $ 374, 951. 28

OUTLAY Bldgs., Perm. Improvements.

158, 526.18

66,163. 59 428, 895.36

$ 857,734.09 $ 594,916.82 $ 803,846.64

Number of Employees on Payroll

End of Payroll Period

100

71

60

Average Number of Boys and Girls in

School, Year Ended June 30

326

296

223

Annual Per Capita Cost (Exclusive of Outlay)

2,144.80 $ 1,786.33 $ 1,681.40

GENERAL
Books and records of the Georgia Training Schools, Augusta, Georgia, are kept in the Central Accounting Office of the Department of Family and Children Services and were found in excellent condition.
Adequate records are being maintained to reflect operations of the canteen and accounting for deposits received from boys and girls at the Georgia Training Schools. These fund accounts were examined and found to be well kept, with all funds disclosed by examination being accounted for.

288
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
GEORGIA TRAINING SCHOOLS, AUGUSTA
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 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 Family and Children Services and the Georgia Training Schools, Augusta, Georgia, for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

289
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Training School for Boys Milledgeville

290

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

TRAINING SCHOOL FOR BOYS, MILLEDGEVILLE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$1,046,271.59 $1,121,110.14

Revenues Retained

Earnings, Corrections Service

2,914.86

243.00

Total Income Receipts
NON-INCOME Private Trust Funds
CASH BALANCES, July 1st Budget Funds Private Trust Funds

$1,049,186.45 $1,121,353.14

39,660.23

34,794.30

98,163.59 10,017.17

233,413.24 13,207.78

Total

$1,197,027.44 $1,402,768.46

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Buildings, Improvements Supplies, Materials Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 552,634.82 $ 691,097.60

2,098.62

3,002.43

186,617.24 209,487.54

9,008.15

8,888.43

32,890.64 36,155.97

303.61

650.54

20,226.00

6,857.77

1,049.11

1,402.63

10.00

7,402.45

417.06

2,306.68

52,284.77

60,978.51

41,331.46

49,998.84

1,574.18

1,480.38

$ 900,445.66 $1,079,709.77

13,491.14 0.00

97,305.40 12,531.14

36,469.62

34,051.74

233,413.24 13,207.78

165,220.07 13,950.34

$1,197,027.44 $1,402,768.46

291 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS, MILLEDGEVILLE BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Budget Funds Operating Account Division of Institutions Account
Private Trust and Agency Funds Canteen Fund Pupils'Deposit Fund
Total Current Assets

$ 103,476.76 61,743.31 $ 165,220.07

$ 12,923.98 1,026.36

13,950.34

$ 179,170.41

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Operations

$ 165,205.02

RESERVES For Private Trust and Agency Funds
For Restricted Purpose

$ 13,950.34 15.05

13,965.39

SURPLUS None
Total Current Liabilities and Reserves

-60 $ 179,170.41

292
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS, MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
The Training School for Boys, Milledgeville, Georgia, which is under control of the Department of Family and Children Services, ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserve of $165,205.02 to cover outstanding accounts payable and reserving $13,965.39 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, 1965, was $1,136,470.98 for operations. In addition to the allotment of State appropriation funds the School received $243.00 from sales and other miscellaneous receipts, making total receipts for the year $1,136,713.98.
From the funds received, $2,859.70 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, $12,120.74 to the State Employees Health Insurance Fund, and $380.40 to the State Department of Education, leaving $1,121,353.14 net income available to the Training School for Boys, Milledgeville, Georgia.
The $1,121,353.14 net income and the $233,413.24 cash balance on hand at the beginning of the fiscal year made a total of $1,354,766.38.
$1,079,709.77 of the available funds was expended in the year for budgetapproved items of current expense, $109,836.54 for building and improvements, and $165,220.07 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of $165,205.02 in outstanding accounts payable, and $15.05 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 statement:

293 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS, MILLEDGEVILLE

EXPENSE
Personal Services Travel Expense Supplies, Materials Communication Heat, Lights, Water Printing, Publicity Repairs, Alterations
Rents
Insurance," Bonding Pensions (Retirement System) Indemnities Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

^964

1963

$ 691,097.60 $ 552,634.82 $ 548,664.09

3,002.43

2,098.62

2,690.52

209,487.54 186,617.24 185,148.24

8,888.43

9,008.15

3,153.05

36,155.97

32,890.64

33,612.69

650.54

303.61

304.63

6,857.77 1,402.63

20,226.00 1,049.11

4,964.83 730.21

7,402.45

10.00

15,656.33

60,978.51

52,284.77

49,571.56

2,306.68

417.06

291.90

49,998.84

41,331.46

34,088.37

1,480.38

1,574.18

1,340.64

$1,079,709.77 $ 900,445.66 $ 880,217.06

OUTLAY Buildings, Permanent Improvements.. 109,836.54

13,491.14 117,741.30

Total Cost Payments

$1,189,546.31 $ 913,936.80 $ 997,958.36

Number of Employees on Payroll at

End of Payroll Period

154

137

146

Average Number of Boys in the School

at Milledgeville in Year Ended June 30

318

428

423

Annual Per Capita Cost (Exclusive of

Outlay)

* 3,395.31 $ 2,103.85 $ 2,080.89

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Training School for Boys, at Milledgeville, Georgia, on June 30, 1965. amounted to $13,950.34 and consisted of $12,923.98 in the Canteen Fund, $1,026.36 in the Pupils' Deposit Fund. Books and records of these two funds are handled at the School's office in Milledgeville, Georgia.

294
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
TRAINING SCHOOL FOR BOYS, MILLEDGEVILLE
The Canteen Fund reflected a balance of $11,148.21 at July 1, 1964, which with receipts of $13,008.92 in the fiscal year ended June 30, 1965, made a total of $24,157.13 to be accounted for.
From the $24,157.13 total, $11,233.15 was expended for purposes as shown on page 4 of the unit report, leaving a balance of $12,923.98 in the Canteen Fund on June 30, 1965.
A balance of $2,059.57 was on hand in the Pupils' Deposit Fund on July 1, 1964, which with receipts of $13,145.28 in the fiscal year ended June 30, 1965, made a total of $15,204.85 to be accounted for. $14,178.49 was withdrawn from the fund in the fiscal year and $1,026.36 remained on hand June 30, 1965.
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 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 Family and Children Services and the Training School for Boys, Milledgeville, Georgia, for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

295
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Factory for the Blind Bainbridge

296 DEPARTMENT OF FAMILY AND CHILDREN SERVICES FACTORY FOR THE BLIND, BAINBRIDGE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units Revenues Retained

$ 129,078.20 $ 129,304.03

Earnings

995,328.12 1,108,651.23

Total Income Receipts

$1,124,406.32 $1,237,955.26

NON-INCOME Private Trust Funds

12,837. 98

13, 618. 93

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

282,705.52 84.96

311,500.70 102.82

Total

$1,420,034.78 $1,563,177.71

PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous

$ 360,850.89 $ 391,611.19

13,270.29

15,958.37

589,244.04 671,441.41

3,924.24

3,959.59

8,836.79

8^107.82

880.02

456.19

51,326.44

13,107.06

624.16

791.80

15360

1,732.84

96a33

2,777.38

31,751.35

35,197.86

25,522.97

66,161.77

8,258.02

8,420.90

Total Expense Payments

$1,095,611.14 $1,219,724.18

NON-COST Private Trust Funds

12,820.12

13,585. 66

CASH BALANCES, JUNE 30th BudgetFunds Private Trust Funds
Total

311,500.70 102.82

329,731 78 136.09

$1,420,034.78 $1,563,177.71

297

DEPARTMENT[OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

BALANCE SHEET JUNE 30, 1965

ASSETS
CASH ASSETS Cash in Bank and Division of Institutions Account

$ 329,867.87

OTHER ASSETS

Accounts Receivable

$ 233,684.67

Less: Reserve for Doubtful Accts.. (--)51,000.00 $ 182, 684. 67

Inventories

291,517.38 474,202.05

Total Current Assets

$ 804,069.92

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES Private Trust and Agency Funds Sales Tax Collections
SURPLUS Surplus Invested in Inventories and Accounts Receivable
Total Current Liabilities, Reserves and Surplus

$ 329,731.78
136.09 474, 202. 05 $ 804,069.92

298 DEPARTMENT OF FAMILY AND CHILDREN SERVICES FACTORY FOR THE BLIND, BAINBRIDGE

INTRODUCTION

SUMMARY

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 Factory 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 ex-officio members of the Board:
Director of the State Department of Family and Children Services State Treasurer
State Superintendent of Schools Supervisor of Purchases
Director of Division of Vocational Rehabilitation
Members of the Board of Managers on June 30, 1965, in addition to the ex-officio members above, were:
Hon. Frank Gross, Stephens County, Toccoa, Georgia
Hon. George W. Henderson, Jr., Fulton County, 3708 Castlegate Drive N. W., Atlanta, Georgia
Dr. J. T. Holt, Appling County, Baxley, Georgia
Hon. Walter McDonald, Richmond County, Commissioner, Public Service Comm, Room 162--New State Office Bldg., Atlanta 3, Georgia
Hon. Wayne K. Rivers, Fulton County, 18 W. Andrews Drive N. W Atlanta, Georgia.
Hon. Henry Tichenor, Walton County, Monroe, Georgia
Hon. Tom J. Vereen, Colquitt County, Moultrie, Georgia

299
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND, BAINBRIDGE
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30, 1965, with no cash surplus but had $474,202.05 invested in inventories and accounts receivable, after providing the necessary reserve of $329,731.78 to cover outstanding accounts payable and reserving $51,000.00 for doubtful accounts receivable and $136.09 for sales tax collections to be remitted.
AVAILABLE INCOME AND OPERATING COSTS
In the fiscal year ended June 30, 1965, the Factory for the Blind received $137,012.10 from the Department of Family and Children Services for operations, $1,103,041.54 from sales of manufactured products, $4,350.00 from the Trainees' Fund of the Division of Vocational Rehabilitation of the State Department of Education, $99.96 for sales tax collections and $1,159.73 from fire insurance claims, making a total of $1,245,663.33 income received.
From the $1,245,663.33 received, $401.67 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration of $7,306.40 to the State Employees Health Insurance Fund, leaving $1,237,955.26 net income available to the Factory for the Blind.
The $1,237,955.26 net income and the $311,500.70 cash balance at the beginning of the fiscal year made a total of $1,549,455.96 available.
$1,219,724.18 of the available funds was expended in the year for budgetapproved items of expense and $329,731.78 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of accounts payable.
The net loss from operations in the fiscal year ended June 30, 1965, by application of accounts receivable, accounts payable and inventories to the cash receipts and disbursements was $66,303.57 as shown in the following statement of operations:

300

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

INCOME Collection in Period Sale of Manufactured Products Trainee Fees, Vocational Rehab. __ Earnings, Sales Tax Insurance Claims--Fire Loss

$1,103,041. 54 4,350. 00 99.96 1,159. 73 $1,108, 651.23

Add: Accounts Receivable June 30, 1965 (Net)

182,684.67

Deduct: Accounts Receivable July 1, 1964 (Net)

$1,291,335. 90 (--)153,427.39

COST Purchase and Cost Payments Transfer to State Personnel Board Transfer to State Employees Health Insurance Fund

$1,137, 908. 51
$1, 219, 724.18 401. 67
7,306.40

$1, 227, 432. 25

Add: Inventory July 1, 1964

$ 269, 681.74

Accounts Payable June 30, 1965. 11,719.16 281,400. 90

$1,508,833.15

Deduct: Inventory June 30, 1965 $ 291,517.38

Accounts Payable July 1,

1964

13,103.69 (-)304,621.07

1,204,212.08

NET LOSS FROM OPERATIONS RECONCILIATION WITH SURPLUS
Surplus--Beginning of Period Loss from Operations in Period
Deduct: Encumbrances June 30, 1965
Add: Encumbrances July 1, 1964
Funds Transferred from Department of Family and Children Services--For Operations

$ 66,303.57
$ 423,109.13 (--)66,303.57
$ 356,805.56 318,012.62
$ 38, 792. 94 298,397.01
$ 337,189.95 137,012.10

BALANCE JUNE 30, 1965

$ 474,202.05

301
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 $41,818.85 for the year's 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 depreciation involving sale of equipment.

COMPARISON OF OPERATING COSTS

Expenditures of the Factory for the Blind for the past three years are compared in the following statement:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Pensions (Retirement System) Equipment
Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 391,611.19 $ 360,850.89 $ 382,024.34

15,958.37

13,270.29

11,050.38

671,441.41 589,244.04 676,369.53

3,959.59 8,107.82

3,924.24 8,836.79

3,754.40 9,182.35

456.19 13,107.06
791.80

880.02 51,326.44
624.16

1,323.68 7,170.97
96.00

1,732.84

153.60

3,874.09

2,777.38 35,197.86 66,161.77

968.33 31,751.35 25,522.97

2,283.33 32,348.37 10,572.16

8,420.90

8,258.02

7,371.48

$1,219,724.18 $1,095,611.14 $1,147,421.08

Number of Employees on Payroll June 30

154

149

154

Average Number of Blind Persons Em-

ployed in the Factory for the Blind

in Year Ended June 30

102

106

111

302
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. All receipts disclosed by examination have been accounted for. The expenditures for 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 in 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 cooperation and assistance given the State Auditor's office during this examination and throughout the year.

303
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
Office of Economic Opportunity

304 DEPARTMENT OF FAMILY AND CHILDREN SERVICES OFFICE OF ECONOMIC OPPORTUNITY

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Grants from U. S. Government

$

Transfers Other Spending Units

1964

1966

0.00 $ 53,101.44 6, 620. 00

Total Income Receipts

$

0.00 $ 59,721.44

NON-INCOME Private Trust Funds

261.02

CASH BALANCES, FEBRUARY 28th Budget Funds Private Trust Funds

.00

.00

.00

Totals

$

0.00 $ 59,982.46

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Stamping, Binding Repairs Pensions, Benefits Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th BudgetFunds Private Trust Funds

$ 34,644.61 10,971.03 430.26 1,494.47 103.50 9.50 2,081.18 226. 25
$ 49,960.80

180.43

$

0.00

9,760.64

80.59

$

0.00 $ 59,982.46

305

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

OFFICE OF ECONOMIC OPPORTUNITY

BALANCE SHEET JUNE 30, 1965

ASSETS
CASH ASSETS Budget Funds Private Trust and Agency Funds U. S. Income Tax Georgia Income Tax Employees Retirement Social Security Employees Health Insurance
Total Current Assets

$ 9,760.64

$ 1,210.60 462.83 411.55 926.55 80.59

3,092.12

$ 12,852.76

LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable

$ 2,948.12

RESERVES For Federal Funds Private Trust and Agency Funds
Total Current Liabilities and Reserves

$ 6,812.52 3,092.12

9,904.64

$ 12,852.76

306 DEPARTMENT OF FAMILY AND CHILDREN SERVICES OFFICE OF ECONOMIC OPPORTUNITY

INTRODUCTION

SUMMARY

The Office of Economic Opportunity was established in the fiscal year ended June 30, 1965. The account was handled by the Executive Department at its inception, but was transferred later to the Department of Family and Children Services, as of March 1, 1965.

Executive Order of Mrs. Bruce Schaefer, Director of the Department of Family and Children Services, dated January 25, 1965, establishing the Office of Economic Opportunity as a unit of the Department, and the Attorney General's opinion approving the legality of this Order may be found in the unit report.

The within report covers an examination of the account of the Office of Economic Opportunity of the Department of Family and Children Services for that part of the fiscal year ended June 30, 1965, that the account was handled by the Department. The account was handled by the Executive Department from its inception through February, 1965. $25,492.13 was expended by the Executive Department while the account was handled by that Department, of which $21,898.56 was received from the U. S. Government as reimbursement.

FINANCIAL CONDITION
The Office of Economic Opportunity, which is under control of the Department of Family and Children Services, ended the fiscal year on June 30, 1965, with no surplus for operations, after providing the necessary reserves of $2,948.12 for accounts payable, $6,812.52 for Federal Funds on hand and $3,092.12 for Private Trust and Agency Funds held on this date.

AVAILABLE INCOME AND OPERATING COSTS
Funds received by the Office of Economic Opportunity in the period that the account was handled by the Department of Family and Children Services amounted to $60,101.44, of which $53,101.44 was from the Federal Government and $7,000.00 transferred from the Department of Family and Children Services. From the $60,101.44 received, $380.00 was transferred to the State Personnel Board for the Employees Health Insurance Fund, leaving $59,721.44 available income.

307 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY

,960.80 of the available funds was expended for budget-approved items of expense, and $9,760.64 remained on hand at June 30, 1965.
Total receipts and payments for the Office of Economic Opportunity from its inception to the end of the fiscal year on June 30, 1965, Private Trust and Agency Funds not included, are as follows:

RECEIPTS
U. S. Government State Funds
Executive Department Department of Family and Children Services

$ 75,000.00
3,719.33 7,000.00

Total

$ 85,719.33

Transfer to State Personnel Board Employees Health Insurance-- (--) 505.76

Total

$ 85,213.57

PAYMENTS
Personal Services Travel Expense Supplies and Material Communication Stamping, Printing and Publicity Repairs and Alteration Pensions (Retirement and Social Security) Miscellaneous--Conference Fees
Total Cash Balance June 30, 1965
Total

$ 53,853.60 14,880.38 445.78 2,353.79 103.50 9-50 3,580.13 226.25
* 75,452.93 9,760.64
$ 85,213.57

308
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
GENERAL
Books and records of the Office of Economic Opportunity are maintained in its office in the Agriculture Building and were found in excellent condition.
Surety bond coverage of State Coordinator Joseph A. Thornton of the Office is under Blanket Bond No. 3S111430 of the Department of Family and Children Services for the amount of $10,000.00 and amended by Endorsement No. 5 for an additional $15,000.00.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Family and Children Services and the Office of Economic Opportunity for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

309 GEORGIA FOREST RESEARCH COUNCIL

310
GEORGIA FOREST RESEARCH COUNCIL

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 290,000.00

Revenues Retained

Earnings from Services

Transfers Other Spending Units

(--)91,053.60

$ 290,000.00
19,140.69 (--)115,290.10

Total Income Receipts

$ 198,946.40 $ 193,850.59

NON-INCOME Private Trust Funds

650.84

655.30

CASH BALANCE, JULY 1st Budget Funds

16,415.81

12,083.86

$ 216,013.05 $ 206,589.75

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity. Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Equipment
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds

$ 138,094.16 $ 117,745.05

3,853.12

4, 217.46

12,936.88

15, 662.25

3,880.41

2,586.22

8,771.48

9,686.38

8,917.09

14,594.16

8,032.87

4,191.97

255.00

349.31

95.00

87.75

.00

25.00

2,197.03

2,580. 21

1,146.47

653. 53

1,775.66

2, 528. 72

$ 189,955.17 $ 174,908.01

13,323.18

11, 958. 56

650.84

655.30

12,083.86

19,067.88

$ 216,013.05 $ 206,589.75

GEORGIA FOREST RESEARCH COUNCIL
BALANCE SHEET JUNE 30, 1965

CURRENT ASSETS Cash in Bank Budget Funds--

ASSETS

311
$ 19, 067.88

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES For Naval Stores Project For Forest Operation Simulator Project

$ 1,640.69 10,500.00

6,927.19 12,140. 69

SURPLUS For Operations

0.00 $ 19,067.88

312 GEORGIA FOREST RESEARCH COUNCIL

INTRODUCTION

SUMMARY

The Georgia Forest Research Council was created by Act of the General Assembly approved December 10, 1953, and is under the direction and supervision of a Board of Commissioners, composed of seven members appointed by the Governor.

Membership of the Board at June 30, 1965, 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.; c/o Union Bag and Paper Corp., Savannah, Georgia

FINANCIAL CONDITION
The Georgia Forest Research Council ended the fiscal year on June 30, 1965, with no surplus for operations after providing the necessary reserve of $6,927.19 to cover outstanding accounts payable, and reserving $1,640.69 for Naval Stores Project and $10,500.00 for Forest Operation Simulator Project.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Council in the fiscal year ended June 30, 1965, was $290,000.00.
In addition to the $290,000.00 provided as the current year's appropriation, $19,140.69 was received from other sources for research, making the total income receipts for the year $309,140.69.
From the $309,140.69 total income receipts, $115,290.10 was transferred to other State units, leaving net income of $193,850.59.

313
GEORGIA FOREST RESEARCH COUNCIL
The $193,850.59 net income together with $12,083.86 cash balance on hand at the beginning of the period made a total of $205,934.45 available in the year ended June 30, 1965.
$174,908.01 of the available funds was expended for budget-approved items of current expense, $11,958.56 was paid for new equipment, and $19,067.88 remained on hand June 30, 1965, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Expenditures for the past three years are compared in the statement following:

EXPENDITURES
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Water Printing, Publicity Repairs, Alterations Rents Insurance and Bonding Pensions Indemnities Equipment MisceUaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 117,745.05 $ 138,094.16 $ 162,098.34

4,217.46

3,853.12

3,751.55

15,662.25

12,936.88

10,843.65

2,586.22

3,880.41

2,934.83

9,686.38

8,771.48

9,553.88

14,594.16

8,917.09

4,570.73

4,191.97

8,032.87

2,886.46

349.31

255.00

159.00

87.75

95.00

2,393.36

2,580.21

2,197.03

1,097.12

25.00

653.53

1,146.47

400.13

2,528.72

1,775.66

1,729.71

$ 174,908.01 $ 189,955.17 $ 202,418.76

OUTLAY: Equipment
Total Cost Payments

11,958.56

13,323.18

6,679.00

$ 186,866.57 $ 203,278.35 $ 209,097.76

Number of Employees on Payroll June30

8

6

6

314
GEORGIA FOREST RESEARCH COUNCIL
GENERAL
Mr. H. E. Ruark, Director, Secretary and Treasurer, is bonded for $20,000.00. Bond is written by the Maryland Casualty Company, their Bond No. 90-581918, dated April 15, 1959, and effective for an indefinite term beginning May 1, 1959.
Barnell Barrentine, accountant, is bonded for $10,000.00. Bond is dated November 15, 1964, with premium paid to November 15, 1965, and is written by the Maryland Casualty Company, their Bond No. 90-941789.
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 Georgia Forest Research Council for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

315 GEORGIA FORESTRY COMMISSION

316
GEORGIA FORESTRY COMMISSION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$2,275,000.00

Budget Balancing Adjustment Revenues Retained

(--) 845.00

Grants from IT. S. Government

834,790.62

Grants from Counties

1,039,539.24

Earnings, Development Services

340,818.33

Transfers Other Spending Units

(---)68,423.74

$2, 300, 000. 00 (--)16,337. 48
767, 660. 50 1, 035, 42.14
383, 002. 2 (--)62,393. 97

Total Income Receipts

$4,420,879.45 $4, 407, 413. 51

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

67,493.88 o. 00

92, 973. 52 0.00

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

375,796.08 30.00

374, 053. 81 72.50

$4, 864,199. 41 , 874, 513. 34

317
GEORGIA FORESTRY COMMISSION

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Supplies, Materials Contracts
Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

1964

1965

$3,085,744.40 79,658.84
484,478.57 63,617.73 82,296.47 9,154.77 113,578.77 4,976.51 0.00 28,337.68 179,204.01 216,257.73 2, 665. 94

$3, 266,188. 27 73, 817. 42
442, 873. 04 61, 027. 61 71, 538. 43 7, 994. 73 84, 684.32 4, 096. 99 897. 74 21, 072. 04 230, 564. 57 188, 300. 28 1, 870. 85

$4,349,971.42 $4, 454, 926. 29

13, 428. 07

0.00

52, 222. 71

.00

6. 999. 52

.00

67, 451.38

92, 99. 77

337744,,05533..881 72.50

326, 541. 03 46.25

$4,864,199.41 $4, 874, 513. 34

318

GEORGIA FORESTRY COMMISSION

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Banks Budget Funds Private Trust and Agency Funds U. S. Bond Purchases for Employees
Accounts Receivable Due from U. S. Government
Other Assets Warehouse Inventory
Total Current Assets

$ 326,541.03 46.25 $ 326,587.28
30,206.58 192,218.67 $ 549,012.53

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 24,360.23

RESERVES For Purchase Orders Outstanding For Contracts to Mature For Federal Operating Funds on Hand For County Operating Funds on Hand For County Reserve Funds For Private Trust and Agency Funds For Warehouse Inventory

$ 139,148.72 18,310.00 6, 650.00 146, 637. 70 21,627.93 46.25 192,218.67

524,639.27

SURPLUS APPROPRIATED FUNDS To be transferred to State Treasury
Total Current Liabilities, Reserves and Surplus.

13.03 $ 549,012.53

319
GEORGIA FORESTRY COMMISSION
SUMMARY
FINANCIAL CONDITION
The Current Balance Sheet reflects the cash position of the Georgia Forestry Commission on June 30, 1965, and shows a surplus of $13.03 for operations to be returned to the State Treasury, after providing the necessary reserve of $24,360.23 to cover outstanding accounts payable, and reserving $139,148.72 for purchase orders to be liquidated, $18,310.00 for contracts to mature, $6,650.00 for Federal operating funds on hand, $146,637.70 for county operating funds on hand, $21,627.93 for county reserve funds on hand, $46.25 for employees' U. S. Bond purchases and $192,218.67 for warehouse inventories of supplies and equipment on June 30, 1965.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for operation of the Commission in the fiscal year ended June 30, 1965, was $2,300,000.00. The amount provided with which to meet expenditures approved on budget was $2,283,662.52, and the remaining $16,337.48 was lapsed to the State's General Fund, under provisions of State law.
In addition to the $2,283,662.52 provided as the current year's appropriation, $767,660.50 was received from the U. S. Government, $1,035,482.14 from assessments on County Protective Units and $383,002.32 from earnings, making total income receipts in the amount of $4,469,807.48.
From the total receipts of $4,469,807.48, transfers in the amount of $62,393.97 were made to the State Personnel Board, leaving net income receipts of $4,407,413.51.
The $4,407,413.51 net income receipts and the $374,053.81 cash balance on hand at the beginning of the fiscal period on July 1, 1964, made a total of $4,781,467.32 available with which to meet expenditures approved on budget for the fiscal year.
$4,454,926.29 of the available funds was expended for budget-approved items of current expense, and $326,541.03 remained on hand June 30, 1965, 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 returned to the State Treasury in the next fiscal period.

320

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:

INCOME RECEIPTS
State Revenue Allotments Federal Grants County Protective Units Otherlneome Transfers

YEAR ENDED JUNE 30

1965

1964

1963

$2,283, 662. 52 $2, 274,155. 00 $2, 586,104. 20 767,660.50 834,790.62 1,200,009.47
1,035,482.14 1,039,539.24 1,001,841.31 383,002.32 340,818.33 449,887.82
(--)62,358.97 (--)68, 423. 74 (--)73,756.60

$4, 407, 448. 51 $4, 420,879. 45 $5,164, 086. 20

EXPENDITURES BY ACTIVITY

Administration Counties, Fire Control Management Nurseries Waycross State Forest

$ 276,278.18 3,588,956.99
341,612.06 196,148.33 51,965. 73

254, 289. 21 , 486, 976. 73 323, 924. 62 262, 564. 53
94, 866. 63

$ 246, 718. 84 3, 676,800. 68
920, S07. 40 324, 993.19 87,182.84

$4, 454, 961. 29 $4, 422, 621. 72 $5, 256, 602. 95

EXPENDITURE BY OBJECT
EXPENSE Personal Services Travel Expense Supplies and Materials Communications Heat, Lights and Water Printing and Publicity Repairs and Alterations Rents Insurance and Bonding Pensions (Retirement Systems) Indemnities Equipment Miscellaneous
Total Expense Payments

$3,266,188. 27 73,817.42
442,873.04 61,027.61 71,538.43 7,994.73 84,684.32 4,096.f9 897.74
230, 564.57 21,072.04 188,300.28 1,905.85

$3,085, 744.40 79,658.84
484,478.57 63,617.73 82,296.47 9,154.77
113,578.77 4,976.51
179, 204. 01 28,337.68 216,257.73 2,665.94

$3,469,871.58 77,753.77 735,178.61 66,463.93 82,828.37 13,610.58 lc3,EE6.S7 8,583.39 12,633.35
170, 629. 91 32,879.01 422,691.16 2,991.85

$4,454,961.29 $4,349,971.42 $5,229,672.38

321 GEORGIA FORESTRY COMMISSION

EXPENDITURES BY OBJECT (Copt'd)
OUTLAY Lands, Buildings and Permanent Improvements Equipment

YEAR ENDED JUNE 30

1965

1964

1963

$ 65,650.78 $ 26,655.77

6,999.52

274.80

Total Cost Payments

$4,454, 961.29 $4, 422, 621. 72 $5, 256, 602.95

Number of Employees on Payroll June30

820

806

833

GENERAL

In the fiscal year under review, 619.5 acres of forest land were transferred from the Department of Public "Welfare to the Georgia Forestry Commission as per No. 121 (House Resolution No. 237-908f) which is quoted in the unit report.

The Georgia Forestry Commission is composed of the following members: CM. Jordan, Jr., Chairman; Vidalia, Georgia Andrew J. Aultman; Sylvester, Georgia W. George Beasley; Lavonia, Georgia Luke H. Morgan; Eastman, Georgia Alexander Sessoms; Cogdell, Georgia

Mr. A. Ray Shirley, Director of the Georgia Forestry Commission, is bonded in the amount of $10,000.00 with the General Insurance Company of America, their Bond No. 412664, dated January 20, 1960, with premium paid to January 20, 1966.

Employees of the Commission are under Public Employees Blanket Bond for $2,500.00 each, written by the American Casualty Company of Reading, Pennsylvania, their Bond No. 422995, dated March 8, 1962, with premium paid to March 12, 1966, with additional coverage as follows:

Principal Accounts Clerk, Macon, Georgia

$7,500.00

General Services Assistant, Macon, Georgia

2,500.00

Coverage under Bond No. 422995 is under insuring agreement, No. 4, faithful performance bond coverage.

322 GEORGIA FORESTRY COMMISSION
The airplanes owned and operated by the Georgia Forestry Commission on June 30, 1965, are listed in detail in the unit report.
Books and records of the Commission 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 Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

323
STATE GAME AND FISH COMMISSION

324 STATE GAME AND FISH COMMISSION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 1,585,000.00 $

Budget Balancing Adjustment

9,500.00

Revenues Retained

Taxes

210,732.41

Grants, U. S. Government

398,283.27

Earnings, Development Services

96,010.25

Transfers Other Spending Units

(--) 36,586.69

1,729,063.00 34,963.80
227,537.00 409,610.66 55,021.10
1,299.88

Total Income Receipts

$ 2,262,939.24 $ 2,457,495.44

NON-INCOME Private Trust Funds Revenue Collections Unfunded

20,078.02 (--) 331,178.93

21,729.42 48,160.27

CASH BALANCES, JULY 1st Budget Funds Revenue Collections Unfunded

290,559.65 483,480. 22

58,621.94 152, 301.29

$ 2,725,878.20 $ 2,738,308.36

325 STATE GAME AND FISH COMMISSION

PAYMENTS
EXPENSE Personal Services Fees Retained at Source Departmental Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Equipment Miscellaneous Pensions, Benefits
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Supplies, Materials Contracts
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Revenue Collections Unfunded

1964

1965

$ 210,732.41 1,198,899.37 35,000.10 293,524.89 42,207.54 13,588.09 37,783.92 59,148.16 20,988.25 10,970.07 5,909.83 229,520.86 1,386.92 98,841.98

227, 537. 00 1, 268, 975. 63
29, 492. 75 254, 919. 47
45, 834. 39 17, 215. 50 35, 367. 26 52, 514.10 20, 731. 26 5, 075. 83 6, 878.16 204, 859. 48 1, 012.14 112, 490. 90

$ 2,258,502.39 $ 2, 282, 903. 87

13, 604.43 11,173.72 211,596.41

1, 875. 00 7, 542.11 32, 271.10

20,078.02

21, 729. 42

58,621.94 152,301.29

191, 525.30 200, 461. 56

$ 2,725,878.20 $ 2,738,308.36

326

STATE GAME AND FISH COMMISSION

BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash

Budget Funds

In Bank

Regular Operations

$

Special Fund (Rhetts Island)._

15,264.90 32,197.60 $

47,462.50

In State Treasury

144,062.80

Revenue Collections

$ 191,525.30 200,461.56 $ 391,986.86

Accounts Receivable

Due from U. S. Government on Reimbursement

Dingell-Johnson Fund

$

Pittman-Robertson Fund

15,703.69 14,786.44

30,490.13

$ 422, 476. 99

LIABILITIES, RESERVES, SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Revenue Collections--Unfunded For Purchase Orders Outstanding For Contracts to Mature For U. S. Government-- (Sale of Albany Farm) For Federal Funds For Repairs Rhetts Island (O E P Funds) For Deposits on Ranger Badges For Unearned Income

$ 200,461.56 14,021. 98 546.17 144, 062.80 22,113.29 32,197. 60 2,550.40 6, 111. 44

411.75 422,065.24

SURPLUS None

.00 $ 422, 476. 99

327 STATE GAME AND FISH COMMISSION

FINANCIAL POSITION

SUMMARY

The State Game and Fish Commission ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserves of $200,461.56 for revenue collections to be transferred to the State Treasury, $14,433.73 to cover accounts payable and purchase orders outstanding, $22,113.29 for Federal funds for operations, $32,197.60 Federal 0. E. P. funds for storm damage repairs at Rhetts Island, $144,062.80 for funds due the U. S. Government, representing proceeds from sale of land in Dougherty County, in a prior year, $2,550.40 for deposits on ranger badges, $6,111.44 for unearned income, and $546.17 for contracts to mature.

Assets on June 30, 1965, consisted of $391,986.86 cash on hand and in banks and $30,490.13 accounts receivable.

REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, $1,565,476.05 was collected from sale of hunting and fishing licenses and $195,054.69 from other licenses and permits, making a total of $1,760,530.74.
The $1,760,530.74 revenue collected in the fiscal year ended June 30, 1965, together with $152,301.29 held by the Commission at the beginning of the period made a total of $1,912,832.03 to be accounted for.
Of this $1,912,832.03 in revenue funds to be accounted for, $227,537.00 was retained at the source as collecting fees by agents and $1,484,833.47 was transferred to the State Treasury, leaving $200,461.56 on hand June 30, 1965, 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

1966

1964

1963

Hunting and Fishing Licenses Sold..__$!, 565,476.05 $1,468,348. 75 $1,300,267.72

328
STATE GAME AND FISH COMMISSION
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Game and Fish Commission for the year ended June 30, 1965, was $1,729,063.00. This amount was increased in the amount of $34,963.80 by budget adjustment making net appropriation in the amount of $1,764,026.80.
In addition to the $1,764,026.80 provided as the current year's appropriation, the Commission received $219,144.34 from the U. S. Government for reimbursements of Pittman-Robertson Projects, $190,466.32 from the DingellJohnson Fund, $39,375.00 transferred from the Department of Defense, representing Federal funds for repairs to Rhetts Island caused by storm damage, and $55,021.10 from other sources, making total receipts of $2,268,033.56.
From the $2,268,033.56 received, $9,636.36 was transferred to the University of Georgia for studies of wildlife conservation, $4,964.83 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, and $23,473.93 for Employees Insurance Fund, leaving net income of $2,229,958.44.
The $2,229,958.44 income and the $58,621.94 cash balance on hand at the beginning of the period made a total of $2,288,580.38 available with which to meet expenditures approved on budget for the fiscal year.
$2,055,366.87 of the available funds was expended in the year for budget approved items of current expense, $41,688.21 was paid for land, buildings and improvements and $191,525.30 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable, including purchase orders outstanding and providing funds for the special reserve accounts shown on the Balance Sheet.
In addition to the $2,097,055.08 expenses paid by the Commission from its operating funds, there is also considered as cost the $227,537.00 in fees retained at the source by agents selling hunting and fishing licenses and permits, 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 statement:

329

STATE GAME AND FISH COMMISSION

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

Administration Program and Planning (1) Field Operations (2)

$ 152,348.10 $ 180,438.85 $ 146,271.00

111, 825.31

63,318.34

95,493. 55

1,302,124.56 1,421,239.75 1,168,743.86

Sub-Totals

$1, 566, 297. 97

Dingell-Johnson Projects

195,868.79

Pittman-Robertson Projects

327,710.92

Special Fund--Federal Project for

Repairs Storm Damage Rhetts Island 7,177.40

$1, 664, 996. 94 236,971.23 382,176.37

$1, 410, 508.41 231,143.58 411,250.94

Totals

$2,097,055.08 $2,284,144.54 $2,052,902.93

(1) Shown as Education Division prior years. (2) Combination of Law Enforcement, Fish Management and Game Manage-
ments shown in prior years reports.
YEAR ENDED JUNE 30

BY OBJECT

1965

1964

1963

Personal Services Subsistence Allowance Travel Expense Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement System) Pensions (Social Security) Indemnities Eo.uipm.ent Miscellaneous

$1,265,375.63 $1,195,299.37 $1,189,387.24

3,600.00

3,600.00

3,600.00

29,492.75

35,000.10

28,862.93

254,919.47 293,524.89 285,482.65

45,834.39

42,207.54

39,594.57

17,215.50

13,588.09

12,569.03

35,367.26

37,783.92

42,430.52

52,514.10

59,148.16

49,779.92

20,731.26

20,988.25

15,572.61

5,075.83

10,970.07

9,301.93

74,585. 96

62,909. 54

64, 220. 76

37,904.94

35,932.44

34,587.18

6,878.16

5,909.83

13,799.98

204,859.48 229,520.86 189,314.51

1,012.14

1,386.92

1,928.50

Total Expense Payments

$2,055,366.87 $2,047,769.98 $1,980,232.33

OUTLAY Land, Buildings, Improvements and Equipment

41,688.21

236,374.56

72,670.60

Total Cost Payments Fees Retained at Source
By Agents Selling Hunting and Fishing Licenses

$2,097,055.08 $2,284,144. 54 $2,052, 902.93

227,537.00

210,7E 2. 41

187,643.75

Total Costs

$2,324,592.08 $2,494,876.95 $2,240,546.68

Number of Employees on Payroll June 30

236

244

247

330
STATE GAME AND FISH COMMISSION
GENERAL
Members of the State Game and Fish Commission on June 30, 1965, were:
James Darby (Chairman); Vidalia, Georgia; First District
Richard Tift; Box 406, Albany, Georgia; Second District
William E. Smith; Americus, Georgia; Third District
Charles L. Davidson, Jr.; Lithonia, Georgia; Fourth District
Rankin M. Smith; 3470 Tuxedo Road, N. W., Atlanta, Georgia; Fifth District
William Z. Camp (Secretary); Newnan, Georgia; Sixth District
James B. Langford; Calhoun, Georgia; Seventh District
Harley Langdale; P. O. Box 980, Valdosta, Georgia; Eighth District
Edgar B. Dunlap; P. O. Box 231, Gainesville, Georgia; Ninth District
Leonard Bassford (Vice-Chairman); 2125 Gardner Street, Augusta, Georgia; Tenth District
Jimmy Williamson; Darien, Georgia; Coastal District
The eleven members of the State Game and Fish Commission are bonded for $1,000.00 each, as required by law. Bond No. FID 3136 written by the General Insurance Company of America, covers each member of the Commission 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 moneys, securities and other property.
Mr. Rosser Malone, Director of the State Game and Fish Commission, is bonded for $10,000.00 with the Hartford Accident and Indemnity Company, Bond No. N-3615040, 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 No. 412638, written by the General Insurance Company of America, for $10,000.00.
Mr. Robert W. Busby, Bond No. FD11679, written by the General Insurance Company of America for $10,000.00.
Mr. R. S. Lowell, Bond No. 426809, written by the General Insurance Company of America for $1,000.00.

331
STATE GAME AND FISH COMMISSION
Mrs. Gertrude C. Dooly is bonded for $1,000.00 and is covered under Bond No. 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 No. 437740, dated May 16, 1962. Coverage is under Insuring Agreement 4, Faithful Performance Blanket Position Bond, for $10,000.00.
Agents of the Game and Fish Commission selling hunting and/or fishing licenses are covered by Faithful Performance Schedule Bond, written by Travelers Indemnity Company, Bond No. 1107386 effective date December 21, 1963. This bond covers agents in various amounts as set out in the bond.
Salary of the Director, Rosser Malone, was fixed 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 year's audit it has been necessary to repeat the following paragraph, because the Department has not yet received reimbursement:
"The salary overpayment in the amount of $527.69 made to J. C. Calhoun, 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 fourteen years, it will not be shown as an asset in the Current Balance Sheet but will be kept on file as an account receivable until collected or charged off by the General Assembly.
Hunting and/or 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 season's license.

332
STATE GAME AND FISH COMMISSION
Schedule on pages 42 through 145 of the unit report shows total sales of hunting and/or fishing licenses by agents for the fiscal year ended June 30, 1965.
Under the laws of the State of Georgia, Code Section 40:1805 the State Auditor is required in his audits of each agency to ". . . call special attention to any illegal, improper or unnecessary expenditures, all failures to keep records and vouchers required by the 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 again called to the following conditions and transactions disclosed by previous examinations.
Records in the office of the State Game and Fish Commission show purchase of one 15' Bell Boy boat, No. 2-1007, from the Griffin's Marine, Inc., by the State Game and Fish Commission. Invoice is dated November 17, 1958, and the price of the boat is shown as $1,020.00, less 15%, or a net price of $867.00. Check for $867.00 was issued to the Griffin's 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 Commission.
Boat Registration Certificate No. GA4343-A, 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 Director, the sum of $600.00 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 was later dismissed.
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.

333
STATE GAME AND FISH COMMISSION
A payment of $150.00 was made to Ellard and Frankum in the previous period, and $150.00 paid to Stephen D. Frankum in the period under review 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 Commission on advice of the Attorney General's 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 department of the State other than the judicial and legislative branches thereof. 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 therefor as the Governor may direct."
To comply with the above provision for employing outside counsel on a temporary basis, an executive order should have been obtained covering this case.
An affidavit, signed August 13, 1965, by Mr. Thad Wall, a former employee of the State Game and Fish Commission, has been received in this office, in which the deponent stated that while employed with the State Game and Fish Commission, in October, 1963, he and two other employees, on instruction from Mr. Claude E. Hastings, their project manager, helped him make repairs on a building rented by the State Game and Fish Commission, for storage purposes. That in addition to their labor, material was purchased by the State Game and Fish Commission and used in making the repairs on this rented building.
A statement from Mr. Hastings is on file in this office, in which he states that the repairs consisted of the construction of a tire rack in the building and strips were placed over a few cracks on the walls. He further stated that

334
STATE GAME AND FISH COMMISSION
material costing $16.91 was purchased from the Blue Ridge Lumber Company, on October 11, and 14, 1963, that $5.61 of this material was used on the tire rack and strips to cover the cracks, that most of the material went into the construction of a table which is not attached to the storage garage, and some of the material is still unused.
The building is rented from Mrs. T. A. Duckett, at a monthly rental of $10.00. In a letter to Mr. Hastings, dated September 20, 1965, Mrs. Duckett gave her permission for the removal of any tire racks or any improvement made on the building at any time.
This matter has been turned over to the State Law Department for investigation.
Under authority of an Act of the General Assembly approved April 6, 1961, and quoted in the appendix to the unit report, the State Game and Fish Commission purchased the following motor vehicles that are passengercarrying vehicles, that could not have been purchased by other State agencies, except the Department of Public Safety, and the Executive Department.
One 1965 Star Chief Pontiac, 4-door sedan equipped with air conditioning, power brakes, power steering, radio, turbo hydramatic transmission and other accessories for the sum of $3,124.94. This car was bought for the Administrative Division, and used by the Director.
Five 1965 Biscayne Chevrolet 4-door sedans, equipped with power glide transmission, two of the five were equipped with air conditioning. The cars with air conditioning cost $2,412.00, as compared to $2,173.74 for two of the others and $2,219.19 for the third car. These cars were bought for the Field Operations Division.
One 1965 Biscayne Chevrolet 4-door sedan, equipped with power glide transmission, was purchased for the Pittman-Robertson, Federal aid project, at a cost of $2,165.00.
The four station wagons purchased,as shown in detail of equipment purchases, pages 14 through 30 of the unit report, would probably be classified as passenger-carrying vehicles, and without the Act of the General Assembly approved April 6, 1961, could not have been purchased by the State Game and Fish Commission.
An improvement was noted in the records presented for examination, the recommendations made in last report to improve the bookkeeping system were followed.
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 year.

335 GENERAL ASSEMBLY OF GEORGIA

336 GENERAL ASSEMBLY OF GEORGIA*

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$3,300,000.00 $1,900,000.00

Transfers, Other Spending Units

(--)22,137. 49 (--)22,765. 00

Total Income Receipts

$3,277,862.51 $1,877,235.00

NON-INCOME Private Trust Funds

12,077.16

15,435.66

CASH BALANCE, JULY 1st Budget Funds

152,520.46 305,124.67

Totals

$3,442,460.13 $2,197,795.33

PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Heat, Light, Power, Water Publications Acts and Journals Constitutional Amendments Other Repairs Rents Insurance Indemnities Equipment Miscellaneous Pensions, Benefits
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Totals

$ 925,861.67 $ 665,435.04

1,352,397.34 818,410.16

108,620.96

91,684.27

67,144. 76

74,205. 36

14.48

172.25

156,045.52 90.00
190,353.05 197,980.27 22,626.79
131.34
60,075.14 24,997.03 18,919.95

92,060.20 30,693.57 169,825.41
7,263.67 16,526.29
165.38 16.25 14,031.64 24,239.12 19,968.27

$3,125,258.30 $2,024,696.88

12,077.16

15,435.66

305,124.67 157,662.79 $3,442,460.13 $2,197,795.33

*The State Treasurer is disbursing agent for the General Assembly.

337
GENERAL ASSEMBLY OF GEORGIA
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1965, the accounts of the General Assembly showed a balance of $157,662.79 in the State Treasury available to pay outstanding obligations and for operations in the next fiscal year, as established 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, 1965, was $1,900,000.00.
From the $1,900,000.00 received, $22,765.00 was transferred to the State Personnel Board for State Employees Health Insurance Fund, leaving net income receipts of $1,877,235.00.
The $1,877,235.00 net income together with the cash balance of $305,124.67 in the accounts of the General Assembly at the beginning of the fiscal year, made total funds available $2,182,359.67 in the period covered by the within report.
From the $2,182,359.67 available funds, $2,024,696.88 was expended for budget-approved items of legislative expense and $157,662.79 remained on hand June 30, 1965, the end of the fiscal year.
In the period covered by this report the General Assembly was in regular session forty-five days--January 11, 1965 through March 12, 1965 (sixteen-day recess included).
COMPARISON OF OPERATING COSTS
Operating costs of the General Assembly for the past three years are compared in the following statement:

338
GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30

GENERAL ASSEMBLY

Personal Services and Travel

$

Supplies

Communications

Lights and Water

Printing and Publications

Repairs

Rents

Pensions (Retirement, Soc. Sec.)_..

Insurance, Bonding

Indemnities

Equipment

Miscellaneous

Dues--Council of State Govts

Atlantic States Marine

Fisheries

National Conf. of State

Legis. Leaders

Nat'l. Conf. of Commsrs.

on Uniform State Laws...

Subscriptions

Credit Reports

Freight, Express, Storage

Cleaning Services

Decorating Capitol Steps for

Inauguration

Adjustment--To Go v. Comm. for

Efficiency and Imp. in Govt.

1965

1964

921,211.93 $1, 623, 214. 84

84,310.44 103,543.31

38,784.28

41,811.71

14.48

290,653.23 346, 402. 67

5,839.97 197, 258. 50

14,675.12 21,902.79

12,511.77

11, 203. 60

78.38

131. 34

16. 25

8,290. 04

58, 262. 99

16,000. 00

16,000. 00

1,200.00

1, 200. 00

1,000.00

2,000.00

1,600.00 99.00
2,771.99 640.38

1, 600.00 168.32 18.00
3,143.10 713. 66

(--) 7,436. 45

1963 $1, 035, 639. 91
72, 430. 02 33,815.17
266, 586. 06 13,302.07 12,939. 51 7,871.35
78.63
9, 673.04
14,000.00
1, 200.00
1,000.00
2,138. 37 13, 841. 32
576. 75

$1,399, 682. 78 $2,421,152. 86 $1, 485, 092. 20

OFFICE OF LIEUTENANT GOVERNOR
i

Personal Services and Travel

$ 58, 606.21 $

Supplies

2, 531.06

Communications

19,256.38

Repairs

943. 83

Rents

Equipment

4,449.38

Miscellaneous

389.07

65, 936. 52 $
2, 273. 52 14,830. 57
228.00 354.00 348. 00 149.45

61,058.77 1, 939.16
17, 415. 40 387.47 76.00
1,134. 79 182.18

$ 86,175. 93 $ 84,120. 06 $ 82,193.77

339 GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30

1965

1964

1963

OFFICE OF SPEAKER OF HOUSE

Personal Services and Travel

$ 41,161.72

Supplies

531.22

Communications

7, 288.98

Repairs

27.40

Rents

220.00

Equipment

267.75

Miscellaneous

15.45

3, 641.05 $ 245.90
6,303. 63
370. 00 289. 65

44, 944. 61 816. 43
5, 529.33 466. 69 202.83 574. 69 16.07

49,512. 52

50,850. 23 $ 52,550. 65

LEGISLATIVE COUNSEL

Personal Services and Travel

$

Supplies

Communications

Printing, Publications

Repairs

Pensions (Retirement, Soc. Sec.).__

Equipment

Miscellaneous

120,169.85 3,162.42 5, 111. 47
253.96 7,456.50 1,024.47
338. 25

104,119.14 $ 2, 558. 23 4,198. 85 85.90 493.77 7, 716.35 1,174. 50 4.50

80, 471. 65 541.15
3, 950. 07 2, 825. 80 1,106.84 4, 270.84 1, 402. 70
163. 41

137,516.92 $ 120,351.24 $ 94,732.46

STATE OF GEORGIA COLLEGE OF ELECTORS FOR 1964
Personal Services and Travel

865. 60

ADMINISTRATIVE LAW AND PROCEDURES COMMITTEE
Personal Services and Travel

288. 64

ADOPTION OF FEDERAL RULES OF

CIVIL AND CRIMINAL PROCEDURE

STUDY COMMITTEE

Personal Services and Travel

$

1,393.92

ALCOHOL CONTROL DEPARTMENT FEASIBILITY STUDY COMMITTEE
Personal Services and Travel

212.16

ALCOHOL CONTROL STUDY COMMITTEE
Personal Services and Travel

514.40

340 GENERAL ASSEMBLY OF GEORGIA

AUDITING, ENROLLING AND ENGROSSING COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 3,267.20 $ 2,427.20 $ 3,628.80

BARBER AND BEAUTICIANS BOARD STUDY COMMITTEE
Personal Services and. Travel

$ 1,378. 40

BUDGET STUDY COMMITTEE Personal Services and. Travel

$ 6, 020. 76

CAPITAL PUNISHMENT STUDY

COMMITTEE

Personal Services and Travel

8

177. 92

CIVIL AND CRIMINAL PROCEDURE

LAWS STUDY COMMITTEE

Personal Services and Travel

$

2,147. 84

COMMITTEE ON AGRICULTURAL RESEARCH
Personal Services and Travel

$ 1, 613. 28

COMMITTEE OF ONE DEFENSE AND VETERANS AFFAIRS
Personal Services and Travel

1, 550. 81

COMMITTEE OF ONE TO STUDY HEALTH CODE
Personal Services and Travel

COMMITTEE OF ONE TO STUDY LUMBER AND FOREST PRODUCTS
Personal Services and Travel

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

COMMITTEE OF ONE TO STUDY

TEACHER RETIREMENT IN GA.

Perscnal Services and Travel

$

456. 00

$ 2, 625.12

$

895.96

$

472.00

341 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF ONE TO ATTEND ATLANTIC STATES MARINE FISHERIES
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

200.00

COMMITTEE OF ONE TO ATTEND

COUNCIL OF STATE OFFICIALS

Personal Services and Travel

S

265.30

COMMITTEE TO ATTEND COUNCIL OF

STATE GOVTS. CONFERENCE

Personal Services and Travel

$

222.20 $

411. 70

90.40

COMMITTEE OF ONE TO ATTEND 17TH BIENNIAL ASSEMBLY OF STATES IN CHICAGO, ILL.
Personal Services and Travel

271.10

COMMITTEE OF ONE TO ATTEND

FLUE-CURED TOBACCO MEETING

Personal Services and Travel

$

167.20 $

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

$

88.80

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

337.37

342
GENERAL ASSEMBLY OF GEORGIA

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

YEAR ENDED JUNE 30

1965

1964

1963

747. 92

COMMITTEE OF ONE TO ATTEND NATIONAL STATES AGRICULTURAL MEETING
Personal Services and. Travel

657. 92

COMMITTEE OF ONE TO ATTEND AMERICAN ASSOCIATION OF MOTOR VEHICLE ADMINIS.
Personal Services and Travel

530. 00

COMMITTEE OF ONE TO ATTEND SOUTHEASTERN REGIONAL MEETING OF U. S. TRAFFIC SAFETY COUNCIL
Personal Services and Travel

749. 93

COMMITTEE OF ONE TO ATTEND NAT'L. CONVENTION AMERICAN LEGION, DALLAS, TEXAS
Personal Services and Travel

486. 72

COMMITTEE OF ONE ON TAX BOARD

COMPROMISE AND SETTLEMENTS

Personal Services and Travel

$

46.08

COMMITTEE TO ATTEND NATIONAL

CONF. OF STATE LEGISLATIVE

LEADERS, NEW ORLEANS, LA.

Personal Services and Travel

$

2,042.58

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, September 5
Personal Services and Travel

401. 92

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, September 26
Personal Services and Travel

972.48

343 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, October 9
Personal Services and. Travel

YEAR ENDED JUNE 30

1965

1964

1963

S 1,007.91

COMMITTEE TO DISCUSS POSSIBLE

LEGISLATION, October 17

Personal Services and Travel

$

56.00 $ 1,564.80

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, October 22
Personal Services and Travel

$

853.60

COMMITTEE TO STUDY POSSIBLE LEGISLATION, November 1
Personal Services and Travel

$ 1,122.40

COMMITTEE TO STUDY POSSIBLE LEGISLATION, November 8
Personal Services and Travel

$ 1,177.64

COMMITTEE TO STUDY POSSIBLE LEGISLATION, November 13
Personal Services and Travel

9

861.76

COMMITTEE TO STUDY AND EXPLAIN CONSTITUTIONAL
AMENDMENTS OF 1962 Personal Services and Travel

$ 1,323.92

COMMITTEE ON YOUTH STUDY COMMITTEE
Personal Services and Travel
Communications Rents

$ 4,474.08 222-14 100-00
$ 4, 7S6. 22

COMMITTEE TO INSPECT GOVER-

NOR'S STUDENT HONOR PROGRAM

Personal Services and Travel

? l.fr

344
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO INSPECT GEORGIA STATE COLLEGE, MEDICAL COLLEGE, UNIVERSITY OF GEORGIA AND GEORGIA TECH
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 1, 993. 08

COMMITTEE TO INSPECT OFFICE AND OPERATION OF GEORGIA FORESTRY COMMISSION AT MAC ON
Personal Services and Travel

793. 52

COMMITTEE TO INSPECT GEORGIA TECH, GEORGIA STATE, NORTH GEORGIA COLLEGE AND SOUTHERN TECH
Personal Services and Travel

160.00

COMMITTEE TO INSPECT OPERATION AND MAINTENANCE AT STATE HOSPITALS, MILLEDGEVILLE AND GRACEWOOD
Personal Services and Travel

278.40

COMMITTEE TO INSPECT OPERATION AND MAINTENANCE AT STATE HOSPITAL, MILLEDGEVILLE
Personal Services and Travel

$ 2, 069. 68

COMMITTEE TO INSPECT STATE PRISONS AT REIDSVILLE AND BUFORD
Personal Services and Travel

2,336.24

COMMITTEE TO STUDY AGRICULTURAL PROJECTS OF VOCATIONAL EDUCATION
Personal Services and Travel

$ 1,049. 36

COMMITTEE TO STUDY COST OF IMPLEMENTING 1963 FINANCIAL ACT
Personal Services and Travel

$ 1,076.80

345
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO STUDY THE DISPOSITION OF UNCLAIMED PROPERTY
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 1,430.72 $

273.12

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

533. 60

COMMITTEE TO STUDY LOCATION OF GRACEWOOD TYPE FACILITY
Personal Services and Travel

953. 60

COMMITTEE TO STUDY MAINTENANCE, UPKEEP AND CONDITIONS OF STATE PARK PROPERTY IN NORTH GEORGIA
Personal Services and Travel

S 1, 564. 96

COMMITTEE TO STUDY MAINTENANCE, UPKEEP AND CONDITION OF STATE PARK PROPERTY IN SOUTH GEORGIA
Personal Services and Travel

1,116. 24

COMMITTEE TO INSPECT STATE PARKS IN SOUTH GEORGIA
Personal Services and Travel

971. 20

COMMITTEE TO INSPECT STATE

PORTS

Personal Services and Travel

$

4,218. 64

COMMITTEE TO STUDY MUNICIPAL BOUNDARIES
Personal Services and Travel

$ 4,138. 56

346 GENERAL ASSEMBLY OP GEORGIA

YEAR ENDED JUNE 30

1965

1964

1963

COMMITTEE OF ONE TO STUDY POSSIBLE LEGISLATION AFFECTING DEPT. OF CORRECTIONS
Personal Services and Travel

$ 1, 417.60

COMMITTEE TO STUDY RETIREMENT PROGRAM FOR DEPT. OF PUBLIC SAFETY
Personal Services and Travel
COMMITTEE TO STUDY SCHOOL DROPOUTS
Personal Services and Travel

$ 2,580.96 $ 1,765.60

COMMITTEE TO STUDY COUNTY

MATTERS

Personal Services and Travel

$

6, 205.12

COMMITTEE TO STUDY FEASIBILITY OF REMODELING STATE SENATE CHAMBERS
Personal Services and Travel

$ 1,002.40

COMMITTEE TO STUDY MAINTE-

NANCE, UPKEEP AND CONDI-

TIONS OF STATE PROPERTY IN

NORTH GEORGIA

Personal Services and Travel

$

2,806.64

COMMITTEE TO STUDY OSTEOPATH

Personal Services and Travel

$ 2,051.84

COMMITTEE TO STUDY SECRET

VOTING ON MACHINES

Personal Services and Travel

$

272. 00

COMMITTEE TO STUDY GAME AND FISH LAWS
Personal Services and Travel

$ 8,937.52

COMMITTEE TO STUDY MOTOR

VEHICLE INSPECTION LAWS

Personal Services and Travel

$ 3,499.52

347
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO STUDY LAWS

RELATING TO RULES OF CIVIL

AND CRIMINAL PROCEDURE

Personal Services and Travel

$

YEAR ENDED JUNE 30

1965

1964

1963

9,450. 28

COMMITTEE TO STUDY HOUSE REAPPORTIONMENT
Personal Services and Travel Supplies C ommunications

$ 21, 692.34 67.50 50.00
$ 21, 809. 84

COMMITTEE TO STUDY OPERA-

TION OF STONE MOUNTAIN

AUTHORITY

Personal Services and Travel

.$

8, 808. 00

COMMITTEE TO STUDY TAX EQUALIZATION
Personal Services and Travel..

1, 408.00

COMMITTEE TO STUDY VOCATIONAL

EDUCATIONAL PROGRAMS AND

ITS APPLICATION TO STATE

HOSPITAL AT MILLEDGEVILLE

Personal Services and Travel

$

1, 315. 20

COMMITTEE ON ETHICS Personal Services and Travel Communications

1, 210. 56 25.00
1,235. 56

COMMITTEE ON TAX SHELTER

ANNUITIES PHASE OF TEACHER

RETIREMENT SYSTEM

Personal Services and Travel

$

285. 60

COMMITTEE ON PRIVATE FINAN-

CING OF COLLEGE DORMITORIES

AT STATE INSTITUTIONS

Personal Services and Travel

$

399.68

348 GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30

1965

1964

1963

COMMITTEE TO SERVE AS A LIAISON

BETWEEN THE EDUCATION COM-

MITTEE OF HOUSE AND STATE

BOARD OF EDUCATION

Personal Services and Travel

$

1,235.36

COMMITTEE TO VISIT CAVE SPRING SCHOOL FOR DEAF
Personal Services and Travel

$

404.00

COMMITTEE TO VISIT GEORGIA SCHOOL FOR 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

$

539.76

COMMITTEE TO VISIT SECRETARY OF AGRICULTURE IN REGARDS TO TOBACCO
Personal Services and Travel

$

84.00

CONGRESSIONAL APPORTIONMENT STUDY COMMITTEE
Personal Services and Travel

$ 7,253.26

CONSTITUTION REVISION STUDY COMMITTEE
Personal Services and Travel

CONSTITUTION REVISION

COMMISSION

Personal Services and Travel

$

Supplies

Communications

Printing, Publications Rents

$

$

44.30 $

2,897.18 $ 29,032.16 $ 57.78 425.75
12o.oo
3,500.71 $ 29,032.16 $

134. 80
6, 375. 28 91.71 70.00 366.00
6, 902. 99

K

349 GENERAL ASSEMBLY OF GEORGIA

COORDINATION OF STATE FARMS

STUDY COMMITTEE

Personal Services and Travel

$

YEAR ENDED JUNE 30

1965

1964

1963

2,404.72

CRIMINAL LAW STUDY COMMITTEE

Personal Services and Travel

$

Supplies

Communications

Repairs

15, 606. 93 $ 11. 25
591. 99 14. 09

21, 692.26 $

21, 978. 26 584. 48

$ 16, 224. 26 $ 21, 692. 26 $ 22, 562. 74

DEFENSE AND VETERANS AFFAIRS

STUDY COMMITTEE

Personal Services and Travel

$

895. 20

$ 5, 917. 86

DISBARMENT LAW STUDY COMMITTEE
Personal Services and Travel

$ 3, 123. 60

DORMITORY CONSTRUCTION, MAINTENANCE AND MANAGEMENT UNDER UNIVERSITY OF GEORGIA STUDY COMMITTEE
Personal Services and Travel

$ 2, 551. 48

EACH MEMBER OF SENATE APPOINTED AS A COMMITTEE OF ONE TO STUDY REAPPORTIONMENT
Personal Services and Travel
EDUCATION LIAISON COMMITTEE Personal Services and Travel
EDUCATIONAL RIGHTS STUDY COMMITTEE
Personal Services and Travel

$ 14, 010. 84

$

530. 88

$ 1, 014.00

ELECTION LAWS STUDY COMMITTEEEE

Personal Services and Travel

$

Supplies

Communications

Rents

2, 810. 00 $
92.13 70.00

15, 784. 67 $

$ 2, 972.13 $ 15, 784. 67 $

776. 40 74.20
850. 60

350
GENERAL ASSEMBLY OF GEORGIA

FEDERAL-STATE INCOME TAX FORM CONFORMITY
Personal Services and Trave]

YEAR ENDED JUNE 30

1965

1964

1963

$

179.20

GEORGIA EDUCATIONAL IMPROVE-

MENT COUNCIL

Personal Services and Travel

$

2, 905.59

GEORGIA HOUSING STUDY COMMITTEE
Personal Services and Travel

$ 6, 822.48

GOVERNOR'S COMMISSION FOR

SCIENTIFIC RESEARCH

DEVELOPMENT

Personal Services and Travel

Printing, Publications

$

$

$ 26, 500.00 722.15
722.15 $ 26,500.00

GOVERNOR'S COMMISSION FOR

EFFICIENCY AND IMPROVE-

MENT IN GOVERNMENT

Personal Services and Travel

$

Supplies

Communications

Lights, Water

Printing, Publications

Repairs

Rents

Insurance, Bonding

Equipment

Miscellaneous

Adjustment

From General Assembly

Prom Senate Committee on

Economy, Efficiency and

Reorganization in State Govt. .

47,304.49 $ 1,012.60 2, 495. 94 172.25 1,203.80 184.42 1,301.17 87.00
184. 98

73,678.28 $
7,436.45 1,775.00

4, 496. 31 1, 270.76 1, 580. 52
127.00 137.00 87.50 3, 608.05
1, 386. 62

$ 53,946.65 $ 82,889.73 $ 12,693.76

GOVERNOR'S COMMISSION TO IMPROVE EDUCATION
Personal Services and Travel

$ 69,881.29

1S>y

351
GENERAL ASSEMBLY OF GEORGIA

GOVERNOR'S MANSION ADVISORY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$

137.60 $ 1,081.29

HEALTH CODE CONSOLIDATED COMMITTEE
Personal Services and Travel

$ 1,478.40

HEALTH CODE STUDY COMMITTEE Personal Services and Travel

$ 5,804.64 $ 8,909.36

HIGHWAY STUDY COMMITTEE Personal Services and Travel

$

207.00

HOG CHOLERA ERADICATION

STUDY COMMITTEE

Personal Services and Travel

$

302.40 $

70.40

HOUSE EDUCATION STUDY COMMITTEE
Personal Services and Travel

$ 26, 484. 70

HOUSE APPROPRIATIONS COMMITTEE
Personal Services and Travel

$ 40,703.52

$ 35,234.58

HOUSE FACILITIES STUDY COMMITTEE
Personal Services and Travel

$

868.00 $

680.00

HOUSE INTERSTATE COOPERATION

COMMITTEE

Personal Services and Travel

$

4,801.40 $

8,588.46 $

7,408.55

HOUSE SEATING STUDY COMMITTEE Personal Services and Travel

$ 1,412.64

HYGIENE AND SANITATION STUDY COMMITTEE
Personal Services and Travel

$ 7,500.29

352 GENERAL ASSEMBLY OF GEORGIA

INDUSTRIAL LOAN BUSINESS STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 9,267.17 $

763.50

INDUSTRIAL SAFETY COMMITTEE

Personal Services and Travel

$ 5,321.84

INDUSTRY AND LABOR STUDY COMMITTEE
Personal Servi ces and Travel

$ 6,185.08

INSTRUCTIONS STANDARDS FOR HIGHER EDUCATION IN THE UNIVERSITY SYSTEM STUDY COMMITTEE
Personal Services and Travel

$ 1,876.20

INTERIM BARBER STUDY COMMITTEE
Personal Services and Travel

$ 4,432.80

INTERIM COMMITTEE TO STUDY

BARBER PROBLEMS

Personal Services and Travel

$

853. 20

INTERIM COMMITTEE TO STUDY

CONSUMER BUYING AND

CREDIT FINANCING

Personal Services and Travel

$

2,908.32

INTERIM COMMITTEE TO STUDY

CONSUMER BUYING AND

FINANCING

Personal Services and Travel

$

1,944.00

INTERIM COMMITTEE TO STUDY

PROBLEMS RELATING TO

PUBLIC WELFARE

Personal Services and Travel

$

7,033.92

INTERIM COMMITTEE TO STUDY

FRAUDULENT SALES

Personal Services and Travel

$

1,040.00

mm

353 GENERAL ASSEMBLY OF GEORGIA

INTERIM SENATE EDUCATIONAL

MATTERS STUDY COMMITTEE

Personal Services and Travel

$

YEAR ENDED JUNE 30

1965

1964

1963

2, 955. 20

INTERIM STUDY COMMITTEE ON

EMPLOYEES' RETIREMENT FUND

Personal Services and Travel

$

4,394.56

LEGISLATIVE ETHICS STUDY COMMITTEE
Personal Services and Travel

$

547. 20

LEGISLATIVE LEADERS COMMITTEE

TO ATTEND NATIONAL CON-

FERENCE IN NEW ORLEANS, LA.

Personal Services and Travel

$

487. 94

LEGISLATIVE SERVICES
COMMITTEE Personal Services and Travel

$ 1,895.14 $ 1,557.59 $ 2,666.23

LEGISLATIVE MATTERS STUDY COMMITTEE
Personal Services and Travel

$ 2,451.84

LIQUOR CODE STUDY COMMITTEE Personal Services and Travel

E, 063.34

LONG RANGE HIGHWAY PLANNING STUDY COMMITTEE
Personal Services and Travel

$ 5,973. 76

LUMBER GRADING STUDY COMMITTEE
Personal Services and Travel

$

755.12 $ 5,747.60

MENTAL HEALTH STUDY COMMITTEE
Personal Services and Travel

488. 16

354
GENERAL ASSEMBLY OF GEORGIA

MENTALLY RETARDED STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 8,144. 74

MOTOR VEHICLE INSPECTION LAW

STUDY COMMITTEE

Personal Services and Travel

$

3,332.00

MUNICIPAL GOVERNMENT STUDY COMMITTEE
Personal Services and Travel

$ 1747.36

MUNICIPAL STUDY COMMITTEE

Personal Services and Travel

$ 14,742.72

NATURAL RESOURCES COASTAL INSPECTION TRIP
Travel

$

M0 ^

NATURAL RESOURCES STUDY COMMITTEE
Personal Services and Travel

$

61.10

NEWS GALLERY STUDY COMMITTEE Personal Services and Travel

$ 2 351.12

OIL, MINERALS AND GAS LEASES STUDY COMMITTEE
Personal Services and Travel
ORDINARIES RETIREMENT STUDY COMMITTEE
Personal Services and Travel

$ 2 908 00 $ 5 232 16

ORGANIZATIONAL MEETING COMMITTEE
Personal Services and Travel

$

312.00

PENAL AND CORRECTIONAL

AFFAIRS STUDY COMMITTEE

Personal Services and Travel

$

788.00 $ 4,710.64 $ 7,598.80

355
GENERAL ASSEMBLY OF GEORGIA

PERMANENT AUTO LICENSE PLATE STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ !>455-20

PLACEMENT OF GERIATRIC

PATIENTS STUDY COMMITTEE

Personal Services and Travel

$

589.28

PORT FACILITIES STUDY COMMITTEE
Personal Services and Travel

$ 2, 991.20

PRACTICES OF LAW STUDY
COMMITTEE Personal Services and Travel

$ 1,587.28

PRESERVING PROPERTY STUDY
COMMITTEE Personal Services and Travel

$ 5, 809.15

PRIVATE EDUCATION STUDY COMMITTEE
Personal Services and Travel

$ 1,732.08

PUBLIC ADDRESS SYSTEM STUDY COMMITTEE
Personal Services and Travel

$

645.04

PUBLIC TRAVEL PROMOTION
COMMITTEE Personal Services and Travel

$ 2,246.56 $ 1,092.56

RAPID TRANSIT STUDY COMMITTEE

Personal Services and Travel

$

Communications

Rents

$

6,649.98 $ 83.44 140.00
6,873.42 $

3,508.54 $ 3,508.54 $

1,242.83 1,242.83

REAPPORTIONMENT STUDY
COMMITTEE Personal Services and Travel

$ 4,729.80

356 GENERAL ASSEMBLY OF GEORGIA

REGIONAL FOREST FIRE PROTECTION COMPACT STUDY COMMITTEE
Personal Services and Travel
RETIREMENT DEBT OF PUBLIC SAFETY STUDY COMMITTEE
Personal Services and Travel
RULES COMMITTEE Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$

200 96

$ 2 693 40 $ i 257.12

SENATE ADMINISTRATIVE AFFAIRS COMMITTEE

Personal Services and Travel

$

3,399.42 $

2,521.04 $

3,272.48

SENATE APPROPRIATIONS COMMITTEE
Personal Services and Travel

$ 15,812.32

$ 8,285.08

SENATE AGRICULTURAL COMMITTEE
Personal Services and Travel

$

42.00

SENATE COMMITTEE ON BUSINESS, TRADE AND COMMERCE
Personal Services and Travel

$

80.00 $

392.00

SENATE COMMITTEE ON ECONOMY,

REORGANIZATION AND EFFI-

CIENCY IN STATE GOVERNMENT

Personal Services and Travel

$

Adjustment--To Gov. Commission

for Efficiency and Improvement

in Government

2,825.00 $ 5,245 36 $ 1 975 42 (-) 1, 775. 00 (-) 1, 386. 62

$ 2,825.00 $ 3,470.36 $

588.80

SENATE EDUCATIONAL STUDY COMMITTEE
Personal Services and Travel

$

17000

357 GENERAL ASSEMBLY OF GEORGIA

SENATE EDUCATIONAL MATTERS STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 5, 482.32

SENATE GOVERNMENT OPERATIONS STUDY COMMITTEE
Personal Services and Travel

$ 12,531.23

SENATE INTERSTATE COOPERATION

COMMITTEE

Personal Services and Travel

$

1, 763. 63

4,592.15 $ 4,852.42

SENATE VETERANS AFFAIRS COMMITTEE
Personal Services

$

268.80

SCHOOL BUS DRIVERS' RETIREMENT STUDY COMMITTEE
Personal Services and Travel

$ 3,420.00

SCHOOL BUS TRANSPORTATION

STUDY COMMITTEE

Personal Services and Travel

$

6,690.78

SOUTHERN COLLEGE OF PHARMACY

JURISDICTIONAL TRANSFER

STUDY COMMITTEE

Personal Services and Travel

$

L 064. 64

SPECIAL AGRICULTURAL STUDY COMMITTEE
Personal Services and Travel

369.92

SPECIAL BARBER AND BEAUTICIAN

BOARD STUDY COMMITTEE OF

ONE

I

Personal Services and Travel

SPECIAL CAPITAL PUNISHMENT

STUDY COMMITTEE

Personal Services and Travel

$

162. 24

562. 72

358 GENERAL ASSEMBLY OF GEORGIA

SPECIAL COMMERCE COMMITTEE Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 1, 887.10

SPECIAL COMMERCE COMMITTEE OF ONE
Personal Services and Travel

$

955.96

SPECIAL COMMITTEE ON NATURAL RESOURCES
Personal Services and Travel

S 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
SPECIAL COMMITTEE TO INSPECT ARMSTRONG, SAVANNAH STATE, SOUTH GEORGIA AND VALDOSTA STATE COLLEGE
Personal Services and Travel

$ 2, 891.15

$

391.20

SPECIAL COMMITTEE TO INSPECT GEORGIA CENTER FOR CONTINUING EDUCATION, GEORGIA EXPERIMENT STATION AND UNIVERSITY OF GEORGIA
Personal Services and Travel

$

551.68

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

$ 3,022.08

$

160.00

359
GENERAL ASSEMBLY OF GEORGIA

SPECIAL COMMITTEE TO INSPECT MIDDLE GEORGIA COLLEGE, FORT VALLEY STATE COLLEGE, AND WOMEN'S COLLEGE OF GEORGIA
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

516.48

SPECIAL COMMITTEE TO MEET WITH ADMINISTRATIVE FLOOR
LEADER Personal Services and Travel

$

204.00

SPECIAL COMMITTEE TO WORK WITH GOVERNOR TO IMPROVE EDUCATION
Personal Services and Travel

$ 4, 902.48

SPECIAL CONSTITUTION REVISION OF THE HOUSE OF REPRESENTATIVES
Personal Services and Travel
SPECIAL CONSTITUTION REVISION STUDY COMMITTEE
Personal Services and Travel

$ 4, 774.04 $ 1, 973.44

SPECIAL CONSTITUTION REVISION INTERIM CPMMITTEE
Personal Services and Travel

$ 2,184.16

SPECIAL ELECTION LAWS STUDY COMMITTEE
Personal Services and Travel

$ 2, 967. 20

SPECIAL ELECTION LAWS STUDY FROM THE GEORGIA HOUSE OF REPRESENTATIVES
Personal Services and Travel

$ 3, 732.40

SPECIAL FIRE INSURANCE COM-

MITTEE ON UNDERWRITING

PRACTICES

Personal Services and Travel

$

1, 380.00

360 GENERAL ASSEMBLY OF GEORGIA

SPECIAL FISH HATCHERIES STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

599. 04

SPECIAL HEALTH CODE STUDY COMMITTEE
Personal Services and Travel

$ 1, 648. 00

SPECIAL HIGHWAY AUTHORITY STUDY COMMITTEE
Personal Services and Travel

$ 3,129. 31

SPECIAL HIGHWAY STUDY COMMITTEE
Personal Services and Travel
SPECIAL HOUSING STUDY COMMITTEE
Personal Services and Travel
SPECIAL HOUSE VETERANS AFFAIRS COMMITTEE
Personal Services and Travel

$ 2, 428.80

536. 00 $

829. 60

$ 6, 175. 29

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

$

441.92

$

462.50

$ 2, 650. 52

$ 2, 756. 96

361
GENERAL ASSEMBLY OP GEORGIA

SPECIAL MISDEMEANOR STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1966

1964

1963

$ 2, 507.04

SPECIAL NATURAL RESOURCES STUDY COMMITTEE
Personal Services and Travel

$ 14,017.96

SPECIAL OIL AND GAS INTERIM COMMITTEE
Personal Services and Travel

$ 2,259.26

SPECIAL PATIENTS PAY STUDY COMMITTEE
Personal Services and Travel

$ 1, 540.00

SPECIAL PORTS FACILITIES COMMITTEE OF ONE
Personal Services and Travel

$

431.04

SPECIAL PUBLIC TRAVEL PROMOTION COMMITTEE
Personal Services and Travel

672.24

SPECIAL REAPPORTIONMENT

COMMITTEE

Personal Services and Travel

$

SPECIAL RULES COMMITTEE Personal Services and Travel

SPECIAL SOUTHERN COLLEGE OF

PHARMACY STUDY 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

306. 70 131. 52

136. 00

$ 4, 602. 40

$

220.06

362 GENERAL ASSEMBLY OP GEORGIA

SPECIAL TOBACCO PRODUCTION INVESTIGATION COMMITTEE
Personal Services and Travel
SPECIAL UNIVERSITY SYSTEM STUDY COMMITTEE
Personal Services and Travel
SPECIAL WATER POLLUTION STUDY COMMITTEE
Personal Services and Travel
SPECIAL WELFARE COMMITTEE OF ONE
Personal Services and Travel
STATE GAME AND FISH FIELD TRIP COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

870. 56

416.32

$

831.50 $ 1,839.20

$

572.00

$

216.00 $

332.80

STATE LEASED PROPERTIES STUDY COMMITTEE (HR 138-379-1963)
Personal Services and Travel

STATE REAL PROPERTIES CONTROL

COMMISSION (HR 1030-1964-65)

Personal Services and Travel

$

$ 42, 647.34 $ 698.32

983. 20

STONE MOUNTAIN MEMORIAL ASSOCIATION STUDY COMMITTEE
Personal Services and Travel

$ 3,104.24

TAX EQUALIZATION STUDY COMMITTEE
Personal Services and Travel
TAX STUDY COMMITTEE Personal Services and Travel

1, 910. 40 $ 3,413. 54

$

356.00

363
GENERAL ASSEMBLY OF GEORGIA

TEACHER RETIREMENT STUDY
COMMITTEE Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 2,444.64

TEACHER TENURE STUDY COMMITTEE
Personal Services and Travel
TOBACCO ADVISORY BOARD Personal Services and Travel

$ 2, 273.75 $ 2,397.68 $ 1,849.76 $ 2,097.36

TRAFFIC LAWS STUDY COMMITTEE Personal Services and Travel

$ 2,762.40

TRAFFIC SAFETY STUDY COMMITTEE
Personal Services and Travel

$ 11, 694.98

UNIFORM SALARIES IN STATE GOVERNMENT STUDY COMMITTEE
Personal Services and Travel

$ 7,371.60

UNINSURED MOTORIST STUDY
COMMITTEE Personal Services and Travel

$ 4,392.00

UNIVERSITY OF GEORGIA ADMISSIONS REQUIREMENTS, POLICIES, ETC., STUDY COMMITTEE
Personal Services and Travel

$ 4,543.26

UNIVERSITY OF GEORGIA INSTRUCTIONAL STANDARD
COMMITTEE Personal Services and Travel

$ 1. 000.00

UNIVERSITY SYSTEM STUDY
COMMITTEE Personal Services and Travel

$

600.90 $ 15,237.63

364 GENERAL ASSEMBLY OF GEORGIA

WATER POLLUTION STUDY COMMITTEE
Personal Services and Travel

YEAR ENDED JUNE 30

1965

1964

1963

$ 1,622.00

WORK RELEASE PLANS STUDY COMMITTEE
Personal Services and Travel
Totals

$ 2,291. 20 $2,024,696.88 $3,125,258.30 $2,094,210.42

Number of Days in Session Regular Session Extra Session
Number on Payroll June 30

45

40

45

53

jg

45

93

57

32

30

25

GENERAL
Additional compensation of members of the 1965 General Assembly was paid under authority of the resolutions quoted in the unit report.
George D. Stewart is bonded for $5,000.00 as Secretary of the Senate effective to December 31, 1966. Bond is with the National Surety Corporation, Bond #4062495 and covers faithful performance of duties and accounting for all funds coming into his possession by virtue of his office.
Glenn W. Ellard is bonded for $5,000.00 as Clerk of the House of Representatives, effective to January 14, 1966. Bond is written by the Fidelity and Casualty Company of New York, Bond #F-95351, dated January 14, 1959, and covers faithful performance of duties and accounting for all money coming into his hands in his official capacity.
Upon examination of expense vouchers submitted by members of the General Assembly serving on various interim committees using common carrier as transportation, it was noted that frequently evidence was missing that a tax exempt ticket had been purchased. In making reimbursement for transportation by common carrier, Federal Excise Taxes should not be allowed and it should be the responsibility of the members of the General Assembly to furnish the necessary tax exemption certificates in purchasing tickets.

365
GENERAL ASSEMBLY OF GEORGIA
When travelling in personally owned vehicles the authorized mileage rate is to include all expenses incurred in the operation of such vehicle and reimbursement for such items as storage, parking, bridge and road tolls should not be allowed.
In the period under review telegrams were charged in error to the account of the General Assembly amouting to $71.71, and this amount was refunded to the General Assembly's account in the State Treasury after the close of the fiscal year on June 30, 1965.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of provisions of State Law and resolutions of the General Assembly which were enacted in conformity therewith, with exceptions as noted.
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 Auditor's office during this examination and throughout the year.

367 DEPARTMENT OF GEOLOGY, MINES AND MINING

368 DEPARTMENT OF GEOLOGY, MINES AND MINING

RECEIPTS

1964

1965

INCOME FROM STATE BEVENUE ALLOTMENTS

Appropriation

$

Revenues Retained.

Earnings, Development Services

Transfers Other Spending Units

256,000.00
51,320.37 2,372.72

$ 256,000.00
46,045.06 (--) 1,434. 44

Total Income Receipts

$ 309,693.09 $ 300,610.62

NON-INCOME Private Trust Funds

427.36

327.20

CASH BALANCE, JULY 1st Budget Funds

85,564.88

70,784.69

$ 395,685.33 $ 371,722.51

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds

::;

$ 253,004.50 $ 243,700.01

3,175.38

2,262.70

5,413.45

4,711.77

3,613.61

4,818.05

26.15

67.25

22,291.21

19,990.33

329.19

909.30

4,566.00

881.00

140.52

149.52

5,058.29

4,926.43

26,495.38

20,556.12

359.60

413.90

$ 324,473.28 $ 303,386.38

427.36

327.20

70,784.69

68,008.93

$ 395,685.33 $ 371,722.51

369

DEPARTMENT OF GEOLOGY, MINES AND MINING

BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash in Bank

Budget Funds

Unauthorized Checks Issued

Authorized Signature of Department Director

Forged and Funds Embezzled and /or

Fraudulently Taken by Grady C. Archer

$

Deduct: Part Restitution by Grady C. Archer,

August 4, 1959

$
50,200.00 6,488.26

24,297.19 43, 711. 74

Total Current Assets

$ 68, 008. 93

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding
RESERVES For Doubtful Account
SURPLUS For Operations
Total Current Liabilities, Reserves and Surplus

8, 557.19 43, 711. 74 15, 740. 00 $ 68, 008. 93

370 DEPARTMENT OF GEOLOGY, MINES AND MINING

INTRODUCTION

SUMMARY

The within report covers an examination of the accounts of the Department of Geology, Mines and Mining for the fiscal year ended June 30, 1965.

FINANCIAL CONDITION
The Department of Geology, Mines and Mining ended the fiscal year on June 30, 1965, with a surplus of $15,740.00 after providing the necessary reserve of $8,557.19 for accounts payable and purchase orders outstanding and reserving $43,711.74 for the amount due from Grady C. Archer for unauthorized checks issued (see Current Balance Sheet).

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, 1965, was $256,000.00.
In addition to the $256,000.00 provided as the current year's appropriation, $41,024.98 was received from water resources projects, $1,200.00 for geological work and $3,820.08 from map sales, making total income for the year $302,045.06.
From the $302,045.06 received, $232.05 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration, and $1,202.39 to the State Employees Insurance Fund, leaving net income of $300,610.62.
The net income of $300,610.62 and the $27,072.95 cash in bank at the beginning of the fiscal period made a total of $327,683.57 available to cover expense of operating the Department of Geology, Mines and Mining for the year.
$303,386.38 of the available funds was expended in the year for budget approved items of expense and $24,297.19 cash remained in the bank on June 30, 1965, the end of the fiscal year.
The cash balances used above do not include the $43,711.74 due from Grady C. Archer, which is still carried as a part of the beginning and ending balances in the Statement of Receipts and Payments.

Mr -

^^^^^^^^^^--^""

371
DEPARTMENT OF GEOLOGY, MINES AND MINING

COMPARISON OF OPERATING COSTS

Expenditures for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

BY OBJECT

1965

1964

1963

Personal Services Travel Expense Supplies and Materials Communication Heat, Light, Power and Water Printing and Publicity
Repairs Rents Insurance and Bonding Pensions (Retirement System) Equipment Miscellaneous

$ 243,700.01 $ 253,004.50 $ 251,829.34

2,262.70

3,175.38

2,960.72

4,711.77

5,413.45

5,151.55

4,818.05

3,613.61

6,073.59

67.25

26.15

12.00

19,990.33

22,291.21

17,117.41

909.30

329.19

1,296.31

881.00

666.00

553.40

149.52

140.52

586.02

4, 926. 43

5,058. 29

4,748.37

20,556.12

26,495.38

14,803.19

413.90

359.60

290.36

Total Expense Payments

$ 303,386.38 $ 320,573.28 $ 305,422.26

Number of Employees on Payroll June30

10

12

12

GENERAL
Litigation against the Trust Company of Georgia and the Bank of Forest Park by the State to recover the balance of $43,711.74 embezzled and/or fraudulently taken by Grady C. Archer in previous years had not been consummated at the close of the fiscal year on June 30, 1965. Suits against these two banking institutions by the State were in the hands of the State's Attorney General at the time of this examination.
Garland Peyton was Director of the Department of Geology, Mines and Mining until his death on October 18, 1964, and was bonded in the amount of $10,000.00 with the Hartford Accident and Indemnity Company, Bond No. R-2104277-F, effective for the period ending January 1, 1965.
A. S. Furcron was appointed Acting Director of the Department of Geology, Mines and Mining on October 21, 1964. On March 8, 1965, A. S. Furcron was appointed Director of the Department and is bonded in the amount of $10,000.00 with the Hartford Accident and Indemnity Company, Bond No. N-3700251, effective for period beginning March 8, 1965, and ending December 31, 1966.

I

372
DEPARTMENT OF GEOLOGY, MINES AND MINING
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 $20,000.00, under Insuring Agreement No. 4.
All receipts disclosed by examination for the fiscal year ended June 30, 1965, 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 Auditor's office during this examination and throughout the year.

IMI^BHMMMWBH^^BHMM^TM""iMH^M^TM^i^^^^^^TM^">
373
STATE-AID GRANTS To Counties
To Incorporated Municipalities
I

374 STATE-AID GRANTS TO COUNTIES

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation, Regular

$4,817,013.03 $4,817,013.03

Appropriation, Special

4,500,000.00 4,500,000.00

Total Income Receipts

$9,317,013. 03 $9,317,013. 03

PAYMENTS
EXPENSE Grants to Counties Under 1945 Fixed Distribution Under 1951 State Road Mileage Ratio
Total Expense Paym ents

$4,817,013.03 $4,817,013. 03 4, 500,000.00 4, 500, 000. 00
$9,317, 013.03 $9,317, 013. 03

SUMMARY
State-Aid Grants to Counties are made through the office of the State Treasurer but prior to the year ended June 30, 1951, were reflected in the reports of the State Highway Department.
Funds for the payments in the fiscal year ended June 30, 1965, were provided by State appropriation of $4,817,013.03 for Grants to Counties under 1945 Act providing fixed distribution, and $4,500,000.00 under 1951 Act making distribution based on Public Road mileage ratio.
A schedule of these Grants by Counties is included in the unit report.
1--Grants under 1945 Fixed Distribution Act. 2--Grants under 1951 Public Road Mileage Ratio Act. 3--Total Grants in year ended June 30, 1965. 4--Accumulated Total January 1, 1924 to June 30, 1965. 5--Public Road Mileage in County as of July 1, 1964.

l^^mKK^BmKK^muHKK^MKWBmwKm^a^^BM^^^mm^^^

375
STATE-AID GRANTS TO INCORPORATED MUNICIPALITIES

RECEIPTS

1964

196S

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$1,000,000.00 $1,000,000.00

Budget Balancing Adjustment

0.00

0.00

Total Income Receipts

$1,000,000.00 $1,000,000.00

PAYMENTS

EXPENSE

State-Aid Grants to Incorporated Municipalities

Under 1962 Act

$1,000,000.00 $ 988,968.48

Total Expense Payments

$1,000,000.00 $ 988,968.48

CASH BALANCE, JUNE 30th Budget Funds
Total

11,031.52 $1,000,000.00 $1,000,000.00

BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
CASH IN BANK Budget Funds._.
LIABILITIES, RESERVES AND SURPLUS
RESERVES For Grants to Be Paid to Municipalities Carrollton, Carroll County Cochran, Bleckley County Helen, White County Lavonia, Franklin County
I Lumber City, Telfair-Wheeler Counties. Montezuma, Macon County
Total Reserves.

$ 11,031.52
4,746.00 2,065.49
500. 00 940.87 629. 09 1, 650. 07 500. 00
$ 11,031. 52

........1
376
STATE-AID GRANTS TO INCORPORATED MUNICIPALITIES
SUMMARY
State-Aid Grants to Incorporated Municipalities for construction and maintenance of streets and bridges thereon of the incorporated municipalities 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, 1965, 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 State-Aid Grants to Incorporated Municipalities in the fiscal year ended June 30, 1965, was $1,000,000.00 and $988,968.48 of this amount was distributed by the Director of the State Highway Department to the incorporated 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, leaving a balance of $11,031.52, which is reserved for grants to be paid to municipalities as listed on the Current Balance Sheet.
Of the $988,968.48 grants distributed, $742,433.77 was paid by check; and $246,534.71 was applied to city work as listed in the unit report, showing name of incorporated municipality, population as per the 1960 Federal census amount of grant paid by check, and the amount applied to city work project in accordance with the list furnished by the State Highway Department.
Legislative Acts of October 8, 1962, and April 9, 1963, are quoted in the appendix to the unit report.

WK^KKmKtBKKKBBK&KBKmmmaam^m^ammmmammiKmi^^^^m*



377

STATE HIGHWAY DEPARTMENT OF GEORGIA

I

378
STATE HIGHWAY DEPARTMENT OF GEORGIA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 82,682,987.00

Budget Balancing Adjustments Revenues Retained

1,673,783.98

Grants from U. S. Government

88,109,079.98

Grants from Counties and Cities

2,077,200.62

Miscellaneous Sales, Bents, Participation

1,502,004.15

Transfers Other Spending Units

(--) 576, 901. 83

$ 84,783,987.00 4,860,392.69
79,383,421.19 1,841,808.90 1,250,410.88 (--) 623,865.44

Total Income Receipts

$175,468,153.90 $171,496,155.22

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

2,562,252.54 56,326.00

3,472,715.86 12,376.00

CASH BALANCES, JULY 1st
Budget Funds Sinking Fund Private Trust Funds State Revenue Collections Unfunded

55,009,221.46 lOo.oo
171,924.34 3,200.00

74,277,551.70 100.00
365,640.00 59, 526.00

Total

$233,271,178.24 $249,684,064.78

379

STATE HIGHWAY DEPARTMENT OF GEORGIA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents--Regular Rents--Georgia Highway Authorit y Rents--Rural Roads Authority Rents--State Office Building Authority Insurance Indemnities Pensions, Benefits Miscellaneous
Total Expense Payments

1964

1965

$ 16,007,822.86 ! 17, 792,492. 93

984,047.85

1,015, 371. 03

4,060,674.75 4, 726, 207.10

171,245.04

206, 785.19

98,903.94

115,150. 95

56,680.98

65,533. 25

1,085,661.80

1, 254, 956. 81

292,686.96

348, 090. 97

8,618,481.28

8,650, 333.28

8,260,115.62

8,234,451.92

352,258.00

388, 064. 50

955.82

7, 750. 43

222,179. 36

148, 754. 02

1,372,888.31

1, 604,160. 55

(--)3,974,946.25 -)3,997,277.48

$ 37,609,656.32 $ 40, 560, 825.45

OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Indemnities Publications, Printing Repairs Insurance Rents Pensions, Benefits Contracts Miscellaneous Equipment
Total Outlay Payments

$ 10,773,673.18 967,831.05
2,391,276.05 35,686.25 16,387.72 1,349.35 1,078.24 152,988.84 566.24 33,587.25 947,336.94
96,863,132.57 4,022,730.68 2,382,542.98

$ 11,837,864.01 933, 889. 78
3, 357, 244. 96 14,122. 78 6, 723.49 63.10 1, 648. 62 145,962. 36 1, 821. 50 18,139. 87
1,100, 295. 70 104, 242, 291. 75
3, 979, 606. 32 2, 822, 907. 22

$118,590,167.34 $128,462, 581. 46

NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Sinking Fund Private Trust Funds State Revenue Collections Unfunded
Total

$ 2,368,536.88 $ 3, 683,784. 34

$ 74,277,551.70 100.00
365,640.00 59,526.00

$ 76, 750, 300. 01 100.00
154, 571.52 71,902.00

$233,271,178.24 $249, 684, 064. 78

380

STATE HIGHWAY DEPARTMENT OF GEORGIA

BALANCE SHEET

JUNE 30, 1965

ASSETS

BUDGET FUNDS

CURRENT ASSETS

Available Cash

Budget Funds in Banks--Checking Accts. __$ 16,466, 882.19

Budget Funds in Banks--Time Deposits

51,090,000.00

Budget Funds in State Treasury

9,182, 817.82

Petty Cash

10,600.00

$ 76,750,300.01

Accounts Receivable

U. S. Government--Vouchers in Transit___$ 12,732,611.71

Federal Aviation Authority

36,000.00

City and County Projects

2,002.37

Other Accounts Receivable

13, 317. 83

12,783,931.91

Other Assets Inventory--Supplies and Materials Undistributed--Sign Shop

$ 71,247.69 201,325.01

272,572.70

Total Current Assets--Budget Funds

$ 89, 806, 804. 62

REVENUE COLLECTIONS Cash in Banks

71 902.00

SINKING FUND Cash in Banks

100. QO

PRIVATE TRUST AND AGENCY FUNDS Cash in Banks

525,920.14

$ 90,404, 726. 76

381

STATE HIGHWAY DEPARTMENT OF GEORGIA

BALANCE SHEET JUNE 30, 1965

ASSETS

NOTE--Due to the fact that capital investments included various items no longer owned or in use, this portion of the Balance Sheet has been eliminated in the manner previously presented. The following schedule shows the funds invested in capital items from the inception of the Highway Department through June 30, 1965, after allowance for depreciation on equipment:

Land Buildings Equipment (Net)
Road Equipment and Trucks Office Equipment Other Equipment
Roads and Bridges Completed Projects Payments on Uncompleted Projects to June 30, 1965
Total

$ 744,693.44 5,855,694.98

$ 4, 802,856.48 1,048,790.57 1,583,089.62

7,434,736.67

$ 14,035,125.09

$936,948,218.81

535,260,445.01 1,472,208,663.82

$1,486,243,788.91

382

STATE HIGHWAY DEPARTMENT OF GEORGIA

BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

BUDGET FUNDS

CURRENT LIABILITIES Purchase Orders Outstanding

ALLOTMENTS TO COM-

PLETE CONSTRUCTION

Federal Aid Contracts

State Aid Contracts

Regular

$

Post Roads

State Forces--Construe. .

$ 5,004,305.86

$157, 321, 853.88

1,658,889.59 13,719,791.22 1, 346,588. 65

16,725,269.46

For Rights-of-Way Eng. Services--Authorities-

15,617, 343.10 2,778,699.00

$192,443,165.44 Less: Fed. Participation___$ 138,022,303.68
Other Participation-_ 2,372,379.72 140,394,683.40

52,048,482.04

ALLOTMENT BALANCES Special Maintenance Rents--Authorities Surveys--State Funds

$ 168,274.98 2,249, 774. 32
(--) 328,957.14

2,089,092.16

UNRECORDED COMMITMENTS

Federal Funds

$ 12,471,443.07

Less: Estimated Federal

Fund Partic.

Receivable

June 30, 1965 (--)21,061,916.86 $(--)8,590,473.79

Other Participation Less: Other Partic. Receivable June 30, 1965

$ (--)

3,814.09 3,814.09

State Funds

$ 4,470,567.33

Less: Estimated Funds

Receivable--

1965-66 Budget

under HB 666

Approved March

11, 1965

(--) 2,177, 344.40

2,293,222.93 (--)6,297, 250. 86

HB

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383

STATE HIGHWAY DEPARTMENT OF GEORGIA

BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS (Cont'd)

BUDGET FUNDS (Cont'd)
APPROPRIATION BALANCES General Operations Maint. and Betterment by State Forces Planning and Construction For Matching Federal Aid For Airport Construction

$ 1,716,541.90 2,007,848.71 12,020,276. 31 9,694,999.87 464,305.85

$ 25,903, 972.64

RESERVES Unapplied Other Cash Participation Unapplied City Grant Participation Revolving Funds For Board of Corrections Project Unpaid Cancelled Checks Emergency Fund Petty Cash Advances Warehouse Stock Purchase Orders For Claims--State Forces Building and Equipment For Inventories and Doubtful Accounts

$ 36, 314.50 4,213.00
257,764.12 40,000.00 24,124.70 183,747.21 10,600.00 90, 756.91 619,644.60 914,673.42 285,890.53

$ 2,467,728.99

For Estimated Fed. Fund Participation Re-

ceivable as of June 30, 1965, in excess of Fed.

Aid Unrecorded Commitments

8,590,473.79

11,058, 202. 78

REVENUE COLLECTIONS Reserve for Revenue Collections--Unfunded.

$ 89,806, 804. 62 71,902.00

SINKING FUND Reserve for Highway Refunding CertificatesUnpresented
PRIVATE TRUST AND AGENCY FUNDS,

100.00 525,920.14 $ 90,404, 726. 76

P

384 STATE HIGHWAY DEPARTMENT OF GEORGIA

SUMMARY

FINANCIAL CONDITION

BUDGET FUNDS

The State Highway Department of Georgia ended the fiscal year on June 30, 1965, with cash and currently realizable assets of $89,806,804.62, consisting of $76,739,700.01 cash in banks and in the State Treasury, $10,600.00 employees' petty cash, $12,732,611.71 vouchers in transit due from the United States Government, $36,000.00 due from the Federal Aviation Authority, $2,002.37 due from cities and counties for completed work, $13,317.83 accounts receivable and $272,572.70 in inventories 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:

PURCHASE ORDERS OUTSTANDING

$ 5,004,305.86

ALLOTMENTS TO COMPLETE CONSTRUCTION

Active Contracts

$ 52,048,482.04

Unrecorded Commitments

(--)6,297,250. 86 45,751,231.18

ALLOTMENT BALANCES Surveys, Rentals and Special

APPROPRIATION BALANCES Funds which had been appropriated to and held by the Department on June 30, 1965, but which had not been allotted for construction, maintenance, adminis., etc.

RESERVES

Unapplied City Grant Participation

$

Unapplied Other Cash Participation

Revolving Funds

For Board of Corrections' Project

Unpaid Cancelled Checks

Emergency Fund

Petty Cash Advances

Warehouse Stock--Purchase Orders

For Claims--State Forces

For Buildings and Equipment

For Inventories and Doubtful Accounts

4,213.00 36, 314.50 257,764.12 40,000.00 24,124.70 183,747. 21 10,600.00 90,756.91 619,644.60 914,673.42 285,890.53

2,089,092.16 25,903,972. 64

$ 2,467,728.99

For Estimated Federal Fund Participation Receivable as of June 30, 1965, in excess of Federal Aid Unrecorded Commitments

8, 590, 473. 79

11, 058, 202. 78

$ 89, 806, 804. 62

385 STATE HIGHWAY DEPARTMENT OF GEORGIA

Federal funds which had been authorized and appropriated but against which no contract had been made at June 30, 1965, amounted to $21,061,916.86 distributed as follows:

Federal Aid--Primary Secondary Urban Highways Interstate 60/40 Emergency Fund Emergency Fund Advance 1965-66 Interstate

$ 7,281,165.04 102,105.20
2,583,541.16 (--) 17,280.38
731,942.91 394,109.85 9, 986, 333.08

$ 21,061,916. 86

Federal Aid Unrecorded Commitments, as reflected on the Balance Sheet amounted to $12,471,443.07, which was $8,590,473.79 less than the $21,061,916.86 Federal Funds authorized and appropriated at June 30, 1965. 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 State's budget and appropriation laws.
REVENUE COLLECTIONS
In the period under review, the Highway Department kept over fifty per cent of its operating cash balance on time deposits with the various banks throughout the State and collected $1,394,475.00 in interest in the fiscal year under review. The Highway Department also collected $60.00 from billboard fees and $33,794.82 from counties for the State's part of fines and forfeits levied for use of highways by oversized, overweight and overlength vehicles without permits.
This $1,428,329.82 in revenue collections plus $59,526.00 on hand on July 1,1964, made $1,487,855.82 to be accounted for. $1,415,953.82 was transferred to the State Treasury in the period under review, and $71,902.00 remained on hand at June 30, 1965, 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 Treasurer of the Highway Department to treat revenue from the sale of permits for oversize, overweight and overlength vehicles as agency income. These minutes were quoted, in part, in report of examination for the 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 Treasury.

I

=">;**!

386 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, Georgia Laws 1963 Session, provides, in part, as follows, "Provided, that the above appropriation shall be in addition to funds realized by the Highway Department from Administrative Charges as provided in the Budget Report."
$200,104.00 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 Department's 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, 1965, a Sinking Fund of $100.00 was shown, representing a reserve fund set up to pay off a 1940 Refunding Certificate of Indebtedness that had not been presented for payment.

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held on June 30, 1965, amounted to $525,920.14, made up of deposits by Contractors of $129,500.00, Truckers' Escrow Deposits of $14,040.00, Statutory Grants to Cities of $11,031.52, and funds in the amount of $371,348.62 for remittance to Retirement Board for Employees' Retirement, Social Security contribution and for State income tax withholdings.

CAPITAL INVESTMENT

Capital investments of the Highway Department at the close of the fiscal year on June 30, 1965, were:

Land Buildings Equipment Roads and Bridges

$ 744,693.44 5,855,694.98 7,434,736.67
1,472,208,663.82

$1,486, 243, 788.91

IHB^^HBMH^HEHraBiHiBB^Knn^nKSHi
387
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, 1965, 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.
A schedule in 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 construction in 1917 through June 30, 1952.
Land, buildings and equipment are more fully described in the unit report, with detail of land, buildings and equipment purchased in the year ended June 30, 1965. Included in this total are several parcels transferred to the State Office Building Authority in prior years.
AVAILABLE INCOME AND OPERATING COSTS
The amount of State appropriated funds provided through budget approvals for the fiscal year ended June 30, 1965, was $89,644,379.69. The several 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, will be found on page 6 of the unit report.
In addition to the $89,644,379.69 provided as the current year's appropriations, $79,383,421.19 was received from the U. S. Government, $1,841,808.90 from counties, cities, railroads and others for participation on projects, $500,000.00 from the Georgia Rural Road Authority, $500,000.00 from Georgia State Highway Authority for engineering services, $200,104.00 from sale of permits for oversize, overweight and overlength vehicles, $50,306.88 from junk sales and other sources, and $5,439.37 from the Department of Defense, making total receipts for the fiscal year of $172,125,460.03.
From the $172,125,460.03 received, $629,304.81 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and Employees Health Insurance, leaving net income of $171,496,155.22.
The $171,496,155.22 net income and the $74,277,551.70 cash balance on hand at the beginning of the fiscal year made a total of $245,773,706.92 available to cover the expense of operating the Highway Department in the fiscal ,v year ended June 30, 1965.
$40,560,825.45 of the available funds was expended in the year for administration, highway planning, general field engineering and maintenance, $125,064,445.15 for construction and surveys, and $3,398,136.31 for land,

388

STATE HIGHWAY DEPARTMENT OF GEORGIA

buildings and equipment, and $76,750,300.01 remained on hand June 30, 1965, the end of the fiscal year.
Expenditures are detailed more fully in schedules of the unit report.

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

1965

1964

1963

Administration Preparation of Plans Research and Analysis Highway Planning General Field Engineering Maintenance Authority Rentals. Construction
Construction and
Reconstruction Rights of Way Surveys. Lands and Buildings Equipment

$ 2,477,959.58 $ 2,332,990.67 $ 2,323,172.26

463,731.46

285, 638.26

532,647.77

574,089. 30

369,778.77

245,083.53

2,078,184.00 1,524,036.63 1,400,656.45

2,819,874.93 2,300,976.98 2,008,114.76

14,874,136.48 13,565,380.11 12,641,066.72

17,272,849.70 17,230,854.90 16,961,981.79

106,897,685.01 97,249,132.71 96,432,299.41

4,598,728.12 8,071,186.92 5,496,845.10
575,229.09 2,822,907.22

3,170,876.06 9,826,399.82 4,829,080.87 1,132,134.90 2,382,542.98

2,581,573.92 10,119,007.21
4,226,803.27 456,575.14
1,679,946.19

$169, 023,406. 91 $156,199, 823. 66 $151, 608, 928.42

^MMB"*""^^TMTM^"^*"^^""

389

STATE HIGHWAY DEPARTMENT OF GEORGIA

YEAR ENDED JUNE 30

BY OBJECT

1965

1964

1963

EXPENSE Personal Services

$17,792,492.93 $ 16,007,822. 86 $ 15, 350,972.48

Travel Expense

1,015,371.03

984,047.85

935,443.59

Supplies and Materials

4,726,207.10 4,060, 674.75 3,448,637.11

Communication

206,785.19

171,245.04

201,794.81

Heat, Light, Power and Water. 115,150.95

98,903.94

87, 384.02

Printing and Publicity

65,533.25

56,680.98

43,104.59

Repairs and Alterations

1,254,956.81 1,085,661.80 1,129,998.50

Rents-Regular

348,090.97

292,686.96

225,104.98

State Office Building Authority

388,064.50

352,258.00

352,258.00

Georgia State Highway

Authority

8,650,333.28

Rural Roads Authority 8,234,451.92

8,618,481.28 8,260,115.62

8,404,778.68 8,204,945.11

Insurance and Bonding

7,750.43

955.82

35,436.15

Indemnities

148,754.02

222,179.36

225,419.22

Pensions--Retirement and Social Security

1,604,160.55 1,372,888.31 1,382,201.68

Miscellaneous-- Expense

119,830.14

133,581.18

34,979.04

Inter-Department Billing-- -(-)4,117,107.62 (-)4,108,527.43 (-)3,949,734.68

Total Expense Payments--$ 40,560,825.45 $37,609,656.32 $36,112,723.28

OUTLAY Roads, Lands, Buildings and

Improvements Personal Services

$ 11,837,864.01 $ 10,773,673.18 $ 10,490,162.67

Travel Expense

933,889.78

967,831.05 1,045,479.18

Supplies and Materials

3,357,244.96 2,391,276.05 2,066,958.45

Communication Heat, Light, Power, Water...

14,122.78 6,723.49

35,686.25 16,387.72

39,275.87 14,837.28

Printing and Publicity Repairs

1,648.62 145,962.36

1,078.24 152,988.84

431.39 174,525.54

Rents .......

18,139.87

33,587.25

32,964.62

Insurance and Bonding Pensions

1,821.50 1,100,295.70

566.24 947,336.94

.00 864,252.70

indemnities

63.10

1,349.35

.00

Contracts Roads and Bridges
Land
Buildings'"

104,008,035.86 37,328.16

-

196,927.73

95,841,034.53 35,093.40
987,004.64

94,670, 766.04 18,423.65
386,722.30

Miscellaneous

3,979,606.32 4,022,730.68 4,011,459.26

Equipment

2.822,907.22 2,382,542.98 1.679,946.19

Total Outlay Payments... .$128,462,581.46 $118,590,167.34 $115,496,205.14

Total Cost Payments

$169,023,406.91 $156,199,823. 66 $15L_608,928.42

Number of Employees on Payroll at End of Payroll Period (June 15)

6,181

5^726

5/H

390
STATE HIGHWAY DEPARTMENT OF GEORGIA
The number of employees shown above does not include employees on common labor payrolls.
CONSTRUCTION ALLOTMENTS
On pages 171 through 173 of the unit report is a schedule of construction allotments, by counties, from the beginning of the Highway Department through June 30, 1965, showing State Funds, Federal Funds and other funds participating, and the total allotments.
The total allotted for construction in all the counties for the period from 1917 through the year ended June 30, 1965, was $1,665,926,022.65, of which $1,472,208,663.82 has actually been paid on open and closed projects, $192,443,165.44 is the cost to complete construction in progress and $1,274,193.39 encumbrances to be applied as liquidated.
CONSTRUCTION CONTRACTS
All recorded construction contracts and commitments awarded by the Highway Department in the fiscal year ended June 30, 1965, are listed in schedules on pages 94 through 165 of the unit report, showing project number, county, class of contract, name of contractor and amount, and these contracts are summarized on page 93 of the unit report.
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, 1965, 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, 1965, are reported under separate cover.
SPECIAL--TRUCK WEIGHING DIVISION
Act of the General Assembly approved March 17, 1960 (Georgia 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 dimensions, length and weights of motor vehicles and providing penalties for the violation of same, reads as follows:

391

STATE HIGHWAY DEPARTMENT OF GEORGIA

"SECTION 1 A--The State Highway 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 provisions 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 (Georgia Laws

1964, page 83-84), provides that a fee not to exceed $1.00 be collected for

vehicles exceeding certain lengths, weights, and dimensions that use the

public roads and highways of the State of Georgia. This $ 1.00 fee replaced the

administrative charges approved by the Highway Department on April 21,

1960.

j

Records kept by the Highway Department on the permits issued appeared

i\ism to be in good order. Selected groups of permits were tested, and all permits checked appeared to be in proper order.

GENERAL

Act of the General Assembly, approved January 25, 1963 (Georgia Laws 1963, page 3), known as the State Highway Board Reorganization Act was quoted in audit report for the fiscal year ended June 30, 1963.

The members of the State Highway Board at June 30, 1965, were as

follows:

CONGRESSIONAL TERM

NAME

DISTRICT

EXPIRES

Mr. L. C. McClurkin

1st

Chatham County

c/o Savannah Electric & Power Company

Savannah, Georgia

Mr. Hugh D. Broome

2nd

Seminole County

Donalsonville, Georgia

Mr. Clarke W. Duncan

3rd

Marion County

Buena Vista, Georgia

April 16, 1968 April 16, 1968 April 16, 1967

392

STATE HIGHWAY DEPARTMENT OF GEORGIA

NAME

CONGRESSIONAL DISTRICT

TERM EXPIRES

Mr. A. J. Embry DeKalb County 3636 Chamblee Tucker Road Chamblee, Georgia

4th

April 16, 1967

Mr. Robert H. White

5th

Fulton County

c/o Southern Wood Preserving Company

P. O. Box 10798, Station A

Atlanta 10, Georgia

April 16, 1966

Mr. Reginald Trice (Chairman) Bibb County 501 First National Bank Building Macon, Georgia

6th

April 16, 1966

Mr. N. N. Burnes, Jr. (Vice-Chairman)

7th

Floyd County

c/o Rome Manufacturing Company

Box 191

Rome, Georgia

April 16, 1970

Mr. E. J. Gayner

8th

Glynn County

c/o Brunswick Pulpwood and Paper Company

Brunswick, Georgia

April 16, 1970

Mr. Lloyd F. Strickland Hall County Chestnut Mountain, Georgia

9th

April 16, 1969

Mr. George A. Sancken, Sr. Richmond County 763 Aumond Road Augusta, Georgia

10th

April 16, 1969

Mr. Jim L. Gillis, Sr. was appointed Director of the State Highway Department of Georgia.

Mr. W. M. Williams was elected Secretary of the Board and was appointed Secretary-Treasurer of the State Highway Department of Georgia.

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, their Bond No. 23285-17-564-63, for $50,000.00.

393
STATE HIGHWAY DEPARTMENT OF GEORGIA
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 Highway Board. Legislative Act of February 2, 1950, further provides that "Immediately 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 Highway Department is entitled, and to perform such other duties as may be required of him by the Chairman of the State Highway Board."
W. M. Williams is bonded as Treasurer of the State Highway Department of Georgia for $100,000.00 with the Saint Paul Fire and Marine Insurance Company, their Bond No. 400ADS161. Bond is dated November 7, 1961.
Annual premiums on above two bonds were paid in the year under review.
Employees of the State Highway Department of Georgia, beginning November 26, 1962, are under Public Employees Blanket Bond, No. 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 $100,000.00 under Insuring Agreement 4--Faithful Performance Blanket Position Bond coverage.
The examiners in the course of the examination made selected tests of various projects. Such tests included checking bids to see that the lowest bidder received the 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.
In the year under review, the Department adopted a method of prequalification of contractors to determine the ability to perform, quantity of work in progress and financial condition of the contractors bidding on the various projects advertised for bid. We attended the opening of the bids for projects in September, 1965, and observed the methods used. We believe that the procedures now in effect should result in much better overall operations of the Department.
Expenditures are supported by vouchers on file in the Treasurer's office of the Highway Department. However, the vouchers covering construction and/or maintenance of roads and bridges are 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 to verify whether or not these certifications are correct as they apply to original contracts.

394
STATE HIGHWAY DEPARTMENT OF GEORGIA
All receipts disclosed by examination were traced into the Department's bank accounts, and the accounts were reconciled with amounts shown by the banks as being on deposit June 30, 1965. All balances were confirmed by direct communication with depositories.
The Treasurer and the State Highway Board are to be commended for their efforts to earn interest on funds on deposit to meet the payments due on Highway contracts.
Books and records of the Highway Department's Accounting Division, kept under the supervision of the Treasurer of the Highway Department, were found in good condition.
Appreciation is expressed to the officials and staff of the Highway Department for the cooperation and assistance given the State Auditor's office during the course of this examination and throughout the year.

395
GEORGIA HISTORICAL COMMISSION

396 GEORGIA HISTORICAL COMMISSION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 175,000.00

Budget Balancing Adj ustment

9,805. 88

Revenues Retained

Earnings

15,629.76

Transfers Other Spending Units

(--)11,807.97

$ 175,000.00 202,956. 36
20,694.83 (--) 1,931.30

Total Income
NON-INCOME Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds-.. Private Trust Funds

$ 188,627.67 $ 396,719.89

2,213.12

2,232.66

222,526.49 73.26

62,790.96 411.22

$ 413,440.54 $ 462,154.73

PAYMENTS

EXPENSE

Personal Services

..-

Travel

Supplies, Materials

Communication

Heat, Light, Power, Water

Printing, Publications

Repairs

Rents

Insurance

Pensions, Benefits

Equipment-

Miscellaneous

Total Expense Payments
OUTLAY Lands, Improvements Personal Services Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

Totals

$ 103,035.68 $ 108,253. 98

6,511.94

8,468.07

8, 759. 63

13,919.16

4, 713. 09

3,689.55

4, 067. 40

6,168. 55

4,450. 80

5, 736. 37

13,758. 73

8, 787.10

2, 487.15

1, 808. 42

3, 657.00

1, 690.02

7, 703. 33

8, 683. 27

10, 046. 87

21,275.44

2,103. 05

980. 98

$$ 17711,,2944..67 $ 189,460.91

1,913.90 116699,,995533..6633
5, 201.00

3,468.50 82, 911. 77 j 2, 824. 98

1. 875.16

2, 609. 60

62, 790. 96 411. 22

180, 844. 69 34.28

$ 413,440.54 $ 462,154.73

^WRaKUBm^RBBB^^Km^Wm^^m^ammi^amMaa^^i

GEORGIA HISTORICAL COMMISSION
BALANCE SHEET JUNE 30, 1965
ASSETS
CURRENT ASSETS Cash in Banks Budget Funds Private Trust and Agency Funds
Total Current Assets

397
$ 180, 844. 69 45.56
$ 180,890.25

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Purchase Orders Outstanding
RESERVES For Unearned Income For Contracts to Mature For Private Trust and Agency Funds Emplo yees' Retirement Withholdings State Employees Health Insurance Employees' Contributions
SURPLUS For Operations
Total Current Liabilities and Reserves

$ 14, 946.11

$

913.58

164,985.00

11.28

34.28

165, 944.14

-

.00

$ 180, 890. 25

398
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, 1965, with no surplus available for operations, after providing the necessary reserve of $14,946.11 to cover outstanding accounts payable and reserving $913.58 for unearned income, $164,985.00 for contracts to mature and $45.56 for Private Trust and Agency Funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS
State appropriations for the operation of the Georgia Historical Commission in the year ended June 30, 1965, was $175,000.00. To meet expenditures approved on budget, $202,956.36 was transferred from the State Emergency Fund, as provided by law, making total allotment for the year $377,956.36.
In addition to the $377,956.36 provided as the current year's appropriation, $20,694.83 was received from fees at various historical sites, making $398,651.19 total income receipts.
From the $398,651.19 total income received, $1,931.30 was transferred to the State Personnel Board for employer's contributions to the State Employees Health Insurance Fund, leaving net income of $396,719.89.
The $396,719.89 net income and the $62,790.96 cash balance at the beginning of the period made a total of $459,510.85 available with which to meet expenditures approved on budget for the fiscal year.
From the $459,510.85 available funds, $189,460.91 was expended for current operating expenses, and $89,205.25 was paid for buildings, markers and improvements, leaving a cash balance of $180,844.69 on hand at June 30, 1965.

399
GEORGIA HISTORICAL COMMISSION

COMPARISON OF OPERATING COSTS

The Commission's expenditures for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

Personal Services Travel Expense Supplies, Materials. Communications Heat, Lights, Water Printing, PublicityRepairs, Alterations Rents Insurance, Bonding Pensions. Equipment Miscellaneous
Total Expense Payments

$ 108,253.98 $ 103,035.68 $ 111,318.93

8,468.07

6,511.94

10,567.00

13,919.16

8,759.63

7,660.77

3,689.55

4,713.09

3,845.51

6,168.55

4,067.40

3,711.42

5,736.37

4,450.80

2,102.99

8,787.10

13,758.73

7,044.43

1,808.42

2,487.15

3,541.26

1,690.02

3,657.00 (--) 24.13

8,683.27

7,703.33

5,751.37

21,275.44

10,046.87

14,693.39

980.98

2,103.05

640.96

$ 189,460.91 $ 171,294.67 $ 170,853.90

OUTLAY

Lands, Buildings and Improvements

Personal Services

$

Contracts

Equipment

3,468.50 $ 1,913.90 $ 8,626.92

82,911.77 169,953.63 110,029.83

2,824.98

5,201.00

3,438.25

Total Cost Payments

$ 278,666.16 $ 348,363.20 $ 292,948.90

Number of Employees on Payroll June 30

37

34

43

400
GEORGIA HISTORICAL COMMISSION
GENERAL
The Georgia Historical Commission is composed of the following members: Joseph B. Cumming, Chairman, 909 Marion Building, Augusta, Georgia Mrs. William F. Bond, Parkland, Calhoun, Georgia Dr. James C. Bonner, Woman's College of Georgia, Milledgeville,
Georgia Mrs. William L. Brannen, Cedar Road, Metter, Georgia Dr. J. T. Bryson, Washington, Georgia Beverly M. DuBose, Jr., 627 Trust Company of Georgia Building,
Atlanta 3, Georgia Milton L. Fleetwood, Daily Tribune News, Cartersville, Georgia Dr. A. R. Kelly, RFD No. 1, Bogart, Georgia Alex A. Lawrence, Liberty Bank Building, Savannah, Georgia
All employees of the Georgia Historical Commission are bonded for $10,000.00 under Public Employees Blanket Bond No. 3415263 issued by the Hartford Accident and Indemnity Company, dated November 4. 1959. Coverage is under Insurance Agreement No. 4.
The premium on the above bond has been paid by the Secretary of State.
Books and records of the Georgia Historical Commission were found in excellent condition. All receipts disclosed by examination have been accounted I for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

401
DEPARTMENT OF INDUSTRY AND TRADE

mam

402

DEPARTMENT OF INDUSTRY AND TRADE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$2,155,000.00 $2,155,000.00

Budget Balancing Adjustment

169,985.82 161,095.67

Revenues Retained

Grants from U. S. Government

138,900.17 167,233.80

Grants from Counties and Cities

76, 777. 73

4,974.96

Interest Earned

.00

481.50

Earnings from Services

67,344.78

.00

Transfers Other Spending Units

(--) 7,485.91

21,789.15

Total Income Receipts NON-INCOME
Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

$2,600,522.59 $2,510,575.08

3,407.14

7,587.77

499,935.19 6.96

415,042.84 .00

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communications Printing, Publicity. Heat, Light, Power, Water. Repairs Rents Insurance Indemnities Pensions, Benefits E quipment Miscellaneous
Total Expense Payments OUTLAY
Lands, Buildings Personal Services Contracts
Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$3,103,871.88 $2,933, 205. 69

$ 623,749.18 $ 554,459.55

63,762.31 75,686. 30

27,631.13 34, 758. 57

40, 338. 58 46, 864. 79

369,742.99 270, 715.19

2,106.23

3,131. 78

5,944.67

16,206. 30

4,185. 83

2,030. 47

848. 90

1,963.97

3,413.00

1, 850. 00

28,409. 24

32,235.93

55, 510.47

20,878.81

227, 620.43 392,278.11

$1,453,262.96 $1,453,059.77

3( 244. 85 1,228,907.13
.00

2,102. 23 , 190, 874. 52
5,800. 65

3,414.10

6,763. 77

415,042.84 273, 780. 76

.00

824. (X)

, 103,871.88 $2,933,205. 69

403

DEPARTMENT OF INDUSTRY AND TRADE

BALANCE SHEET JUNE 30, 1965

ASSETS

CASH ASSETS Available Cash Budget Funds In Banks Operating Account 701 Program Accounts
Private Trust and Agency Funds InBanks

S 149,005.14 124,775.62
S 273,780.76
9,540.16 $ 283,320.92

ACCOUNTS RECEIVABLE U. S. Government--701 Program $ 283,219.53 Cities and Counties--701 Program___ 147,817.96 $ 431,037.49

Overpayments on Vouchers

548.91 431,586.40

$ 714,907.32

LIABILITIES, RESERVES AND DEFICIT
LIABILITIES Accounts Payable--Purchase Orders. Accounts Payable--701 Program

28,919.78 3,510.00 $ 32,429.78

RESERVES

For Contracts

$ 182,482.90

For 701 Program

$ 552, 303.11

Due Operating Account

For Expenses

$(--) 6,441.92

For Advances of

Funds

(--)35,625.00 (--)42,066.92 510, 236.19

For Private Trust and

Agency Funds

.00

.00

9, 540.16

702, 259. 25

DEFICIT Operating Deficit.

(--)19, 781. 71 $ 714,907.32

404 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, 1965.
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 Legislative Act became effective should be the Director of the Department of Commerce.
Legislative Act of February 17, 1959, transferred the powers, duties anc 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 Amendment ratified at the General Election in 1962. The Legislative Act and Constitutional Amendment referred to also provide for a Board of Commissioners of the Department of Industry and Trade.
Members of the Board of Commissioners of the Department of Industry and Trade on June 30, 1965, were:

First Congressional District

Honorable Kirk Sutlive Vice President Union Bag--Camp Paper
Corporation Savannah, Georgia

Plonorable James A. Crockett Secretary-Treasurer 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, Georgia

Third Congressional District

Honorable Robert T. Davis, Jr. Vice President Swift Spinning Mills Columbus, Georgia

Honorable William T. Roberts Attorney Montezuma, Georgia

^^^MMMB^d

m

405

DEPARTMENT OF INDUSTRY AND TRADE

Fourth Congressional District

I Honorable John K. Porter .1 Adams-Cates Company I 201 Hurt Building I Atlanta, Georgia

Honorable Clark E. Harrison, Jr. President Clark Harrison & Company, Inc. 514 Decatur Federal Building Decatur, Georgia

Fifth Congressional District

Honorable John J. McDonough President Georgia Power Company 270 Peachtree Street, N. W. Atlanta, Georgia

Honorable Thomas G. Cousins President Cousins Properties Walton Building Atlanta, Georgia

Sixth Congressional District

Honorable Roger Schoerner Executive Vice-President Bouthwire Company Carrollton, Georgia

Honorable C. Jay Smith President Manufacturers National Bank Newnan, Georgia

Seventh Congressional District

Honorable John P. Pickett Owner Pickett Chevrolet Company Cedartown, Georgia

Honorable W. A. Pulver President Lockheed-Georgia Company Marietta, Georgia

Eighth Congressional District

Honorable Stanley Brocks Owner Brooks Auto Supply Company McRae, Georgia

Honorable George M. Bazemore, Jr. First National Bank of Waycross Waycross, Georgia

Ninth Congressional District

Honorable Allyn J. Morse 926 E. Tugalo Street Toccoa, Georgia

Honorable Ralph Cleveland President Gainesville Milling Company Gainesville, Georgia

406 DEPARTMENT OF INDUSTRY AND TRADE

Tenth Congressional District

Honorable Peter S. Knox President Knox Corporation Thomson, Georgia

Honorable Julius F. Bishop Livestock Producer Athens, Georgia

Mr. Jack Minter resigned as Executive Director of the Department of Industry and Trade effective August 17, 1964, and Mr. Vincent S. Jones was named Acting Executive Director by the Board of Commissioners until a permanent Executive Director could be appointed.
The following resolution was passed by the Board of Commissioners on September 10, 1964:
"A RESOLUTION
"WHEREAS, The Honorable Jack J. Minter did serve as Executive Director of the Georgia Department of Industry and Trade fro-n April 1, 1963, to August 17, 1964, and as Director of its predecessor body, the Georgia Department of Commerce, from July 1, 1960, to April 1, 1963, and
"WHEREAS, during his tenure of office in these positions, Mr. Minter did diligently apply himself to the task at hand, and
"WHEREAS, his work load was often so heavy as to necessitate his working weekends, holidays, evenings, much in excess of the usual prescribed work period for State employees, and "WHEREAS, he was most prudent in the use of his authority to take vacation leave or time from work, and "WHEREAS, it is the wish of this Board that he be compensated adequately for time accrued during his length of service, "NOW, THEREFORE, BE IT RESOLVED, that the Board of Commissioners of the Georgia Department of Industry and Trade authorizes the Acting Executive Director to compensate Mr. Minter for sixty (60) calendar days of accrued leave, in the amount of $2,875.00.

September 10, 1964"

BOARD OF COMMISSIONERS GEORGIA DEPARTMENT OF INDUSTRY AND TRADE
BY: /S/ PETER S. KNOX, JR. Chairman
BY: /S/ VINCENT JONES Acting Executive Director

407 DEPARTMENT OF INDUSTRY AND TRADE
Mr. Harrison moved that the Board comply with Mr. Minter's request for sixty (60) days compensation (later amended to two calendar months); Mr. Roberts seconded the motion, and it was voted.
At the November 16,1964, meeting of the Board of Directors a motion was passed to compensate Mr. Vincent S. Jones at the salary of the former Executive Director during his tenure as Acting Executive Director. Also during this tenure Mr. Jones was on leave of absence from the State Merit System job of Assistant Executive Director since the position of Executive Director is not under the State Merit System.
The Board of Commissioners, at the meeting on January 18,1965, formally appointed Mr. James H. Nutter, Jr. to the position of Executive Director of the Department of Industry and Trade. The appointment was made retroactive to January 1, 1965.
At the May 10, 1965, meeting of the Board of Commissioners the following recommendations were made and approved regarding salary increases: alii I
" . . .With only limited funds available to effect any salary adjustments, the Committee recommended increases for the following personnel:
1. The salary of the Assistant Executive Director be increased from $14,604 to $15,336.
2. The salary of the Director of the Tourist Division be increased from $12,612 to $13,248.
3. The salary of the Director of the Planning Division be increased from $12,612 to $13,248.
4. The salary of the Fiscal & Services Supervisor be increased from $7,752 to $8,136.
5. The salary of the Supervisor of Duplicating Services be increased from $5,244 to $5,508.
6. The salary of the Assistant Director of the Planning Division be increased from $10,896 to $11,436.
7. The salary of the Assistant Director of the Tourist Division be increased from $9,420 to $
The Committee further recommended that a survey be made by the Executive Director of salaries currently being paid pilots in private industry i to determine if the salary of the pilot for the Industry and Trade Department is competitive. If not, the Executive Director is authorized to make any needed adjustments, such adjustment not to exceed 10% and subject to availability of funds ..."
FINANCIAL CONDITION
The Department of Industry and Trade ended the fiscal year on June 30, 1965, with an operating deficit of $19,781.71, after providing for the liquida-

408
DEPARTMENT OP INDUSTRY AND TRADE
tion of accounts payable in the amount of $32,429.78 and providing reserves of $9,540.16 for Private Trust and Agency Funds, $182,482.90 for contracts to mature for regular operations, and $510,236.19 for the Planning Division701 Program.
Included in reserve for contracts is a contract with Burke, Dowling, Adams for advertising. This contract was signed in June, 1965, for services to be performed in the period beginning July 1, 1965. Funds with which to pay this contract will be provided from budget funds for the fiscal year ended June 30, 1966. However, due to the fact that the contract had been signed prior to June 30, 1965, it was necessary to include this as a reserve item causing the deficit position shown on the Balance Sheet.
AVAILABLE INCOME AND OPERATING COSTS
The State appropriation to the Department of Industry and Trade for operations was $1,000,000.00 for the fiscal year ended June 30, 1965. $161,095.67 was transferred from the State's Emergency Fund making total appropriations for operations of $1,161,095.67 to meet expenditures approved on budget, as provided by law. $1,155,000.00 was appropriated for Capital Outlay--Authority Rents making total State appropriations for the year of $2,316,095.67.
In addition to the $2,316,095.67 provided as the current year's appropriation, $167,233.80 was received from the U. S. Government, $4,974.96 from various cities and counties on the 701 Program, $5,883.12 from the Department of Defense, $25,000.00 from the Department of Parks, and $481.50 was retained from interest earned on time deposits, making total income receipts of $2,519,669.05. From the $2,519,669.05 received, $9,093.97 was transferred to the State Personnel Board, leaving net income receipts of $2,510,575.08.
The $2,510,575.08 net income and the $415,042.84 cash balance on hand at the beginning of the period made a total of $2,925,617.92 available with which to meet expenditures approved on budget for the fiscal year.
$1,453,059.77 of the available funds was expended for budget approved items of expense, $1,192,976.74 for land, buildings, and improvements and $5,800.65 for equipment, and $273,780.76 remained on hand June 30, 1965, the end of the fiscal period.
COMPARISON OF OPERATING COSTS
The Department's expenditures for operations are compared for the past three years in the following statement:

Eik '"WHS*

409 DEPARTMENT OF INDUSTRY AND TRADE

YEAR ENDED JUNE 30

EXPENDITURES

1965

1964

1963

I EXPENSE

Personal Services

$ 554,459.55 $ 623,749.18 $ 488,378.95

Travel Expense

75,686.30

63,762.31

61,363.61

Supplies and Materials

34,758.57

27,631.13

27,027.90

Communication Services

46,864.79

40,338.58

29,272.23

Heat, Light, Power and Water Serv._ 3,131.78

2,106.23

1,278.41

<1 (a)Stamping, Printing, Binding and

Publicity

270,715.19 369,742.99 295,368.47

Repairs and Alterations

16,206.30

5,944.67

3,655.33

Rents

2,030.47

4,185.83

7,150.01

Miscellaneous Payments

Research

342,885.39 211,363.44

87,472.25

I (b) Promotion

30,174.49

Other

19,218.23

16,256.99

9,857.56

Insurance and Bonding

1,963.97

848.90

1,133.02

Pension Payments

32,235.93

28,409.24

19,182.55

Indemnities

1,850.00

3,413.00

49.00

Equipment Purchases

20,878.81

55,510.47

28,393.98

Total Expense Payments

$1,453,059.77 $1,453,262.96 $1,059, 583.27

0 OUTLAY

Lands, Buildings and Improvements

Personal Services

$ 2,102.22

Contracts

1,190,874.52

Equipment

5,800. 65

$ 3,244.85 1,228,907.13

$ 1,554.89 1,203,250.17

Total Outlay Payments

$1,198,777.39 $1,232,151.98 $1,204,805.06

Total Expense and Outlay Payments

$2,651,837.16 $2,685,414.94 $2,264,388.33

if Number of Employees on Payroll June30

93

73

56

(a) This is a net figure for 1965. Sales of Georgia Manufactuers Directories in the amount of $7,013.20 were netted against a gross expense of $277,728.39. For the years 1963 and 1964 these sales were shown as an income item.
(b) The expenses shown in this account for 1965 were shown under Stamping, Printing, Binding and Publicity for 1963 and 1964. This is a new category which properly defines expenditures for promotion purposes.

410
DEPARTMENT OF INDUSTRY AND TRADE
GENERAL
Mr. Jack J. Minter, former Executive Director, who resigned effective August 17, 1964, was bonded in the amount of $10,000.00 by the United States Fidelity and Guaranty Company, Bond No. 23118-07-962.60.
Mr. Chester K. Harding, Administrative Officer--Planning Division, died on August 16, 1964. During the course of his employment he was bonded in the amount of $10,000.00 by the United States Fidelity and Guaranty Company, Bond No. 23118-07-1451-58.
Mrs. Clara Caudell Killcrease is bonded for $10,000.00 as Treasurer of the Georgia Department of Industry and Trade by the United States Fidelity and Guaranty Company, Bond No. 23118-07-1863-58, dated November 21, 1958, and amended August 17, 1964, to change "Department of Commerce" to "Georgia Department of Industry and Trade."
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."
Mr. Vincent S. Jones was bonded in the amount of $10,000.00 on August 18, 1964, by the United States Fidelity and Guaranty Company, Bond No. 23118-07-1020-64. The conditions of the bond are as follows:
"WHEREAS, the Principal was duly appointed Acting Executive Director, Georgia Department of Industry and Trade, for a period of time! beginning the 18th day of August, 1964, and to be terminated at the pleasure of the Board of Commissioners.
"NOW, THEREFORE, the condition of this obligation is such that the above bounden Principal shall, from the 18th day of August, 1964, and until his successor has been duly appointed and qualified, faithfully perform and discharge all of the duties and obligations of his said office, and shall faithfully and honestly account for all moneys, securities, and other property that may come into the possession, custody or control of said Principal, then in such event this bond shall be void, otherwise to remain in full force and effect. And it is understood and agreed by the said Principal and said Surety that the provisions of Chapter 89-4 and Chapter 89-8 and Chapter 89-816 of the Code of the State of Georgia as they now exist, or as they may be amended, are hereby made and are incorporated herein as conditions of this bond to the same extent as though specifically set forth herein."

411
DEPARTMENT OF INDUSTRY AND TRADE
Since a new Executive Director was appointed January 1, 1965, the bond covering Mr. Jones should be amended to change his title from "Acting Executive Director" to "Assistant Executive Director."
Mr. James Harcourt Nutter, Jr. was bonded as Executive Director, Georgia Department of Industry and Trade, on January 1, 1965, in the amount of $10,000.00 by the United States Fidelity and Guaranty Company, Bond No. 23118-17-460-65.
Mr. V. R. Stuebing, Jr. was bonded as Director, Planning Division, Georgia Department of Industry and Trade on January 1, 1965, in the amount of $10,000.00 by the United States Fidelity and Guaranty Company, Bond No. 23118-17-459-65.
Under the provisions of an 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 li) 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 was recommended in the report covering the fiscal year ended June 30, 1964, that all officials and employees of the Department of Industry and Trade not bonded individually, as shown in the preceding paragraphs, be placed under a Public Employees Blanket Bond in an amount of not less than $10,000.00 coverage on each. This recommendation has not been followed, and it is again recommended.
Provisions of Legislative Act of March 10, 1964, are quoted in the Appendix to the unit report, page 32.
Examination of vouchers for the year disclosed overpayments totaling $548.91 on vouchers, and the details of these overpayments are set forth in a schedule in the unit report. The amounts of these overpayments should be refunded by the employee or vendor involved.
The report for the fiscal year ended June 30, 1964, showed a refund due for an overpayment on a contract with Bowen and Watson, Inc. in the amount of $107.99. This overpayment was repaid in the fiscal year ended June 30, 1965.
As previously stated, interest on time deposits of $481.50 was retained by the Department. Code of Georgia, Section 100-111, Section 4, provides
. . .Interest earned on State Funds withdrawn from the Treasury on approved budgets shall be remitted to the State Treasury by each department, board, bureau, or agency and placed in the General Fund."

412
DEPARTMENT OF INDUSTRY AND TRADE
Included in the schedule of overpayments to be reimbursed to the Department was an item of $100.00 paid to Mary Madeline Fry for overtime services in the month of February, 1965. This item was not shown on payrolls submitted to Merit System for approval, and since it was a payment of a salary larger than the employee is eligible to receive, it violates the rules and regulations of State Personnel Board.
Various aspects of the Department's procedures regarding the handling of small purchases, travel expense, etc., were discussed in a post-audit conference. Recommendations were made, in an effort to assist the Department in various phases of accounting routines.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals, with the exceptions cited above.
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 Auditor's office during this examination and throughout the period under review.

itr*
413
JEKYLL ISLAND COMMITTEE

414 JEKYLL ISLAND COMMITTEE

RECEIPTS

1964*

1965*

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 745,000.00 $ 495,000.00

Budget Balancing Adjustment

.00

.00

Revenue Retained

Earnings from Services

115.94

.00

Total Income Receipts

$ 745,115.94 $ 495,000.00

CASH BALANCE, JULY 1st Budget Funds
Total

.00

62,199.28

__$ 745,115.94 $ 557,199.28

PAYMENTS OUTLAY
Buildings, Improvements Contracts
Total Cost Payments
CASH BALANCE, JUNE 30th BudgetFunds
Total
*From report by Osborn, Clary & Co., C. P. A.

$ 682,916.66 $ 557,199.28 $ 682,916.66 $ 557,199.28

62,199.28

.00

$ 745,115.94 $ 557,199.28

415
JEKYLL ISLAND COMMITTEE
OSBORN, CLARY & COMPANY CERTIFIED PUBLIC ACCOUNTANTS
Atlanta 3, Georgia
| Jekyll Island Committee 11 State of Georgia 1 Atlanta, Georgia
| Gentlemen:
In accordance with your request, we have made an audit of the accounting I records of the Jekyll Island Committee for the year ended June 30, 1965, and I submit herewith our report, together with the statements enumerated below:
Balance Sheet, June 30, 1965 Comparative Statement of Receipts and Payments,
years ended June 30, 1964 and June 30, 1965
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, 1965, were as follows: Ben W. Fortson, Jr., Secretary of State Arthur K. Bolton, 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 $495,000.00 were appropriated by the General Assembly for operations and developments in the fiscal year ended June 30, 1965.
The funds available to the Committee during the current year amounted to $557,199.28.
The expenses of operating and developing Jekyll Island are shown in the separate audit for the Jekyll Island State Park Authority.

416
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, 1965, 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.

August 2, 1965

Respectfully submitted,
Osborn, Clary & Company Certified Public Accountants

417 SUPREME COURT

418
SUPREME COURT

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 345,000.00 $ 345,000.00

Budget Balancing Adjustment

.00 (--) 440. 98

Transfers Other Spending Units

(--) 2,510.00 (--) 2, 520. 00

Total Income Receipts

$ 342,490.00 $ 342, 039. 02

NON-INCOME State Revenue Collections Unfunded Private Trust Funds

(--) 1,209.95 1,526.10

904.65 1, 645.60

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Funds
Totals

1, 304. 50 1,173. 70
9.20

7, 875. 88
(--) 36.25
10.18

$ 345, 293. 55 $ 352,439. 08

PAYMENTS
EXPENSE Personal Services Supplies, Materials Communication Printing, Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust Funds
Totals

$ 312,047.86 $ 315,035.20

1,207.26

1,378.90

3,042.34

2,681.33

1,389.89

860.05

276.34

298.18

.00

562.00

29.10

19.00

.00

51.00

15,562.03

25,612.26

2,348.20

2,675.20

15.60

30.60

$ 335,918.62 $ 349,203.72

1,525.12

1,645.60

7,875.88 (--) 36.25
10.18

711.18 868.40 10.18

$ 345,293.55 $ 352,439.08

SUPREME COURT
BALANCE SHEET JUNE 30, 1965
ASSETS
1 CASH IN BANK AND IN STATE TREASURY Budget Funds Revenue Collections Unfunded Private Trust and Agency Funds U. S. Income Tax State Income Tax Social Security State Health Insurance
Total Current Assets

LIABILITIES, RESERVES AND SURPLUS

1 CURRENT LIABILITIES Accounts Payable, Current Employers Social Security

Uf RESERVES

M For Revenue Collections Unfunded

For Private Trust and Agency Funds

U. S. Income Tax

$

State Income Tax

Social Security

State Health Insurance

261.90 20.34 85.64 10.18

Jl SURPLUS To be remitted to State Treasury

Total Current Liabilities, Reserves and Surplus.

419

261. 90 20.34 85.64 10.18

711.18 868. 40
378. 06 1, 957. 64

161. 55 55.64
868. 40

247.19

378. 06

1, 246. 46

463. 99 $ 1, 957. 64

420
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
The accounts of the Supreme Court of Georgia reflected a surplus of $463.99 at the close of the fiscal year on June 30, 1965, after providing the necessary reserve of $247.19 to cover outstanding accounts payable and reserving $868.40 for revenue collections and $378.06 for Private Trust and Agency Funds held on this date. This surplus is to be returned to the State Treasury in the next fiscal period.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, earnings from services of the Clerk's Office amounted to $12,590.80. The amount collected less the $36.25 overpayment at the beginning of the year made a total of $12,554.55 to be accounted for. $11,686.15 was transferred to the State Treasury, leaving a cash balance of $868.40 on hand June 30, 1965, to be transferred in the next fiscal period.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the Supreme Court for the year ended June 30, 1965, was $345,000.00. The amount provided with which to meet expenditures approved on budget was $344,559.02 and the remaining $440.98 was lapsed to the State's General Fund, under provision of State law.
The $344,559.02 appropriation together with cash balance of $7,875.88 on hand at the beginning of the year made a total of $352,434.90 available with which to meet expenditures approved on budget for the fiscal period under review.
From the $352,434.90 available funds, $2,520.00 was transferred to the State Personnel Board for employer's contributions to the State Employees Health Insurance Fund and $349,203.72 was expended for budget approved items of expense, leaving a cash balance of $711.18 on hand June 30, 1965.
COMPARISON OF OPERATING COSTS
Cost payments of $349,203.72 in the year ended June 30, 1965, compare with $335,918.62 for the previous fiscal year and $328,627.94 two years ago.
Legislative Act approved January 18, 1962, fixed the salaries of Justices of the Supreme Court at $22,500.00 per year and limited the salaries of Justices Emeritus to $12,000.00 per year.

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421
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 Guaranty Company, their Bond No. 23389-07-1105-62 in the amount of $2,000.00. This bond was dated August 6, 1962.
In the period under review, premium was paid to December 7, 1965.
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. 23024-07-1138-62 in the amount of $2,000.00 each.
In the period under review, premiums were paid to August 13, 1965.
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 Treasurer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

424
COURT OF APPEALS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 500,000.00

Budget Balancing Adjustment

.00

Transfers Other Spending Units

(--) 4,790.00

$ 500,000.00 .00
(--) 4, 280. 00

Total Income Receipts

$ 495,210.00 $ 495,720.00

NON-INCOME State Revenue Collections Unfunded Private Trust Funds

1,859. 35 (--) 144. 50

2,391.66

2, 659. 98

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Funds
Totals

11,306.82 .00
50.72
$ 510,818.55

25, 059.42 1, 859. 35 .00
525,154. 25

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Repairs Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded
Totals

$ 434,706.44 $ 433,718.65

.00

315. 38

4,150.62

3, 292. 64

4,761.66

4, 862. 83

6,324.25

5,194. 45

1,063.24

987.64

.00

138.75

.00

51.00

22,744.11

57, 210. 64

7,635.35

3, 549. 88

71.73

81.40

$ 481,457.40 $ 509,403.26

2,442.38

2, 659. 98

25,059.42 1,859.35

11, 376.16 1, 714. 85

$ 510,818.55 $ 525,154. 25

425 COURT OF APPEALS

BALANCE SHEET JUNE 30, 1965

ASSETS
CASH IN BANK AND STATE TREASURY Budget Funds In B ank Instate Treasury
Revenue Collections Unfunded Private Trust and Agency Funds
Federal Income Tax Withholdings. State Income Tax Withholdings.. _ Social Security Withholdings
Accounts Receivable (Judge Homer C. Eberhardt)
Total Current Assets.

353.09 11,023.07 $ 11,376.16

1, 714. 85

896.80 368.28 623.10

1, 888.18

21.78

$ 15,000. 97

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable, Current Social Security--Employer's Contributions For April, May, June, 1965

$

512.93

622. 56 $ 1,135.49

RESERVES For Revenue Collections Unfunded For Federal Income Tax Withholdings. For State Income Tax Withholdings... For Social Security Withholdings For Accounts Receivable

$ 1, 714. 85
896. 80 368. 28 623.10 21.78

3, 624. 81

[{SURPLUS ! To be returned to State Treasury.
Total Current Liabilities, Reserves and Surplus.

10, 240. 67
$ 15, 000. 97

426
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals of Georgia reflected a surplus of $10,240.67, at the close of the fiscal year on June 30, 1965, after providing the necessary reserves of $1,135.49 to cover outstanding accounts payable, $1,714.85 for revenue collections to be transferred to the State Treasury, $1,888.18 for Private Trust and Agency Funds held on this date, and $21.78 for accounts receivable. This surplus is to be returned to the State Treasury in the next fiscal year.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, earnings from services of the Clerk's Office amounted to $22,873.00 which added to the unremitted balance at July 1, 1964, of $1,859.35 made a total of $24,732.35 to be accounted for, of which , $23,017.50 was transferred to the State Treasury and $1,714.85 remained on] hand June 30, 1965, 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, 1965, was $500,000.00.
The $500,000.00 provided as the current year's appropriation, together with cash balance of $25,059.42 at the beginning of the year, made a total of $525,059.42 available with which to meet the year's operating expenses.
From the $525,059.42 available funds, $4,280.00 was transferred to the State Personnel Board for employer's contributions to the State Employees Health Insurance Fund; and $509,403.26 was expended for budget approved items of expense, leaving a cash balance of $11,376.16 on hand June 30, 1965.
COMPARISON OF OPERATING COSTS
Cost payments of $509,403.26 in the year ended June 30, 1965, compare with $481,457.40 for the previous fiscal year and $468,389.30 two years ago.
Legislative Act approved January 18, 1962, fixed the salaries of Judges of the Court of Appeals at $22,500.00 and limited the salaries of Judges Emeritus to $12,000.00 per year.

Hi
427
COURT OF APPEALS
I GENERAL
The State Treasurer is disbursing officer for salaries of Judges and Attaches I of the Court of Appeals fixed by law and the Clerk of the Court is disbursing 1 officer for other expense payments.
Mr. Morgan Thomas, Clerk of the Court of Appeals of Georgia, is bonded 1 in the amount of $5,000.00 with the Home Indemnity Company, their Bond I No. N-34-14-53.
Deputy Clerk, Ralph E. Carlisle, and Special Deputy Clerk, Edna E. Bennett, filed Bonds No. N-34-14-54 and No. N-34-14-55 respectively for $5,000.00 each written by the Home Indemnity Company, dated September 129, 1960. The expiration date of these bonds is December 31, 1966; and in the period under review, premiums were paid to December 31, 1966.
In the course of the examination it was noted that Judge Homer C. Eberiardt charged 12^ a mile for travel instead of 8JZ< allowed by law. He reimbursed the Clerk of the Court of Appeals $21.78, the amount of the excessive charge, which was deposited by the Clerk of the Court of Appeals of Georgia, September 24, 1965.
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
tate law.
Appreciation is expressed to the Clerk of the Court and the State Treasirer and his staff for the cooperation and assistance given the State Auditor's affice during this examination and throughout the year. m

430
SUPERIOR COURTS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$1,530,000.00 $1,530,000.00

Budget Balancing Adjustment

.00 (--)26,451.52 ;

Transfers Other Spending Units

(--)15,030.00 (--) 15,170.00

Total Income Receipts

$1,514,970.00 $1,488,378.48

NON-INCOME Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund_ Land Title Guaranty Fund Private Trust Funds

63,852.02 18,735.25
319.70 10,198.06

55, 300. 24 22,118.41
351. 62 77,121.15

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund
Totals

.00

59,032. 79

232,558.66 128,043.42
10,190.05

258,566.25 129, 393.09
10,509.75

$1,978,867.16 $2,100,771.78

PAYMENTS
EXPENSE Personal Services Travel Pensions, Benefits
Total Expense Payments
NON-COST Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund
Totals

$1,375,861.26 $1,450,805.40 27,037.91 25,377.06 53,038.04 58, 228. 81
$1,455,937.21 $1, 534,411. 27

37,844.43 17, 385. 58 10,198.06

5,398.90 C 9,587.62 fi 77,121.15 |

59,032.79

13, 000. 00

258,566.25 129, 393.09
10,509.75

308,467.59 141,923.88
10,861. 37

$1,978,867.16 $2,100, 771.78

;tr?fe Hi

431 SUPERIOR COURTS
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Bank and State TreasuryPublic Trust Funds Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund
Budget Funds--In State Treasury
Total Current Assets

$ 308,467. 59 141,923.88 10,861.37

461, 252. 84 13,000.00 474, 252. 84

LIABILITIES, RESERVES AND SURPLUS

URRENT LIABILITIES Accounts Payable
Employees' Retirement System Employer's Contribution on Salaries of City Court Judges for April, May and June, 1965__

$ 11,222.76

RESERVES For Public Trust Funds Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund For Budget Funds Employer's Contribution on Salaries of City Court Judges
U SURPLUS For Operations
>* Total Current Liabilities and Reserves

$ 308,467. 59 141,923.88 10,861. 37
1,777.24 463,030.08
.00 $ 474,252.84

432
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The accounts of the Superior Courts of Georgia reflected no surplus at the close of the fiscal year on June 30, 1965, after reserving $11,222.76 for outstanding accounts payable and providing reserves of $308,467.59 for Superior Court Judges Retirement Fund, $141,923.88 for Solicitors' General Retirement Fund, $10,861.37 for Land Title Guaranty Fund and $1,777.24 for employer's contribution on salaries of City Court Judges.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Superior Courts in the year ended June 30, 1965, was $1,530,000.00. The amount provided to meet expenditures approved on budget was $1,503,548.48, and the remaining $26,451.52 was lapsed into the State's General Fund, under provisions of State law.
From the $1,503,548.48 received, $15,170,000 was transferred to the State Personnel Board covering employer's contribution to State Employees Health Insurance Fund, leaving net income of $1,488,378.48.
The $1,488,378.48 net income and the $59,032.79 cash balance at the1 beginning of the period made a total of $1,547,411.27 available to meet expenditures approved on budget for the fiscal year.
$1,291,635.22 of the available funds was expended for salaries of Judges, Solicitors' General, Criminal Law Study Committee, and Constitution Revision Committee', $159,170.18 was expended for contingent expense allowances of Solicitors' General and Court Reporters; $25,377.06 was expended for travel expense of Judges, Criminal Law Study Committee, and Con- j stitution Revision Committee; $58,228.81 was paid to the Employees Retirement System as employer's contributions to retirement for City Court Judges and Social Security for Superior Court Judges and Solicitors' General; and $13,000.00 was left on hand June 30, 1965, the end of the fiscal vear.
COMPARISON OF OPERATING COSTS
Total expense payments of $1,534,411.27 in the year just closed compare with $1,455,937.21 for the previous fiscal period and $1,440,865.12 two years] ago.
Act of the General Assembly approved March 7, 1957, fixed salaries of Superior Court Judges at $12,500.00 per annum.



433
SUPERIOR COURTS
Act of the General Assembly, approved February 15, 1962, raised the salaries of Superior Court Judges from $12,500.00 to $16,000.00 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 Reporters.

PUBLIC TRUST FUNDS

Public Trust Fund receipts in the period under review were $55,300.24 for Judges Retirement Fund, $22,118.41 for Solicitors' General Retirement | Fund and $351.62 Land Title Registration Fees, a total of $77,770.27.

From the Judges Retirement Fund $5,398.90 was reimbursed to the State's 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, 1965, $9,587.62 was reimbursed to the State's General Fund for salaries of Solicitors' General Emeritus to apply on pay-
ments to Retirees from General Funds of the State Treasury.

Public Trust Fund balances in the State Treasury for the three accounts Hat June 30, 1965 were as follows:

Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund

$308,467.59 141,923.88 10,861.37

$461,252.84

GENERAL
Disbursements for the cost to the State of operating the Superior Courts made by the State Treasurer.
Records were found in good condition. All funds were properly accounted (ifor, 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 Auditor's office during this I examination and throughout the year.

435 JUDICIAL COUNCIL

436 JUDICIAL COUNCIL

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 2,500.00 $ 2,500.00

Budget Balancing Adjustment

(--) 728.20 (--) 625.00

Total Income Receipts

$ 1,771.80 $ 1,875.00 flfti

CASH BALANCE, JULY 1st Budget Funds

.00

.00

Totals

$ 1,771.80 $ 1,875.00

PAYMENTS EXPENSE
Personal Services. Travel Rents
Total Expense Payments
CASH BALANCE, JUNE 30th Budget Funds
Totals

I "

$

900.00 $

900.00 '

16.80

.00 \

855.00

900.00 I

$ 1,771.80 $ 1,800.00

.00

75.00

..$ 1,771.80 $ 1,875.00 |

HEBHHMHBBBBHESHNHHHHH

JUDICIAL COUNCIL
BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
Available Cash Budget Funds In State Treasury.

437 75.00

LIABILITIES
CURRENT LIABILITIES Accounts Payable--Salary of Claude Joiner, Jr. (Paid July 1, 1965)

75.00

438
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, 1965, with $75.00
on hand and outstanding accounts payable of $75.00, which was paid as salary in July, 1965.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation for the expense of the Council in the fiscal year ended
June 30, 1965, was $2,500.00. The amount provided with which to meet expenditures approved on bud-
get was $1,875.00; and the remaining $625.00 was lapsed to the State's General Fund, under provisions of State Law.
Expenditures for operation of the Council in the fiscal year ended June 30, 1965, amounted to $1,800.00, which compares with $1,771.80 cost of operating the Council the previous fiscal year ended June 30, 1964, and $1,701.30 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 exami-j nation have been accounted for, and expenditures were within the limits of 1 budget approvals and supported by proper voucher.


439
STATE LIBRARY



440 STATE LIBRARY

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriations Budget Balancing Adjustments Transfers--Other Spending Units
Total Income Receipts

$ 95,000.00 .00
(--) 925.72
$ 94,074.28

$ 95,000.00 .00
1 (--) 1,071.15
$ 93, 928. 85

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

382.76

371.63

471.92 (--) 609.75

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Funds

592.47 137.83
.00

4, 866. 89 609.75 28.20

Total

___$ 95,659.26 $ 99,195. 57

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Insurance Pensions, Benefits Equipment- _ Miscellaneous
Total Expense Payments
OUTLAY Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust Funds
Total

$ 38,053.04 $ 40,562.07

.00

286.73

923.17

580.94

740.46

714. 78

32,418.22

34,385.78

202.81

260.00

35.50

.00

3,022.82

3,484. 71

1,482.12

784.00

63.00

111.08

$ 76,941.14 $ 81,170. 09

12,858.72

12,631.46

354.56

399.83

4,866.89 609.75 28.20

4, 994.19
.00 .00 :

$ 95,659.26 $ 99,195.57



CASH ASSETS Budget Funds In State Treasury

STATE LIBRARY BALANCE SHEET
JUNE 30, 1965
ASSETS

441 $ 4,994.19

LIABILITIES, RESERVES AND SURPLUS LIABILITIES
Accounts Payable
RESERVES For Contracts to Mature
SURPLUS For Operations

$

0.00

$ 4,994.19

$ 4,994.19

isH
442
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The Balance Sheet reflects the cash position of the State Library on June 30, 1965, and shows no surplus for operations after providing reserves of $4,994.19 for contracts to mature.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, revenue collections made by this Agency, as authorized by law, were $8,577.28. The amount collected together with $609.75 held at the beginning of the year made a total of $9,187.03 to be accounted for; all of which was transferred to the State Treasury.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Library for operations in the fiscal year was $60,000.00.
From the $60,000.00 provided as the current year's appropriation, $212.56 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, $50.00 for Management Seminar and $808.59 for State Employees Health Insurance Fund, leaving net income of $58,928.85 for general operations.
Appropriation for the cost of printing court reports in the fiscal year was $35,000.00.
The $58,928.85 net income for general operating expenses and $35,000.00 appropriation for printing court reports, together with $4,866.89 cash balance at the beginning of the fiscal year, made a total of $98,795.74 available to cover expense of operating the Library and printing court reports in the year.
$47,743.15 of the available funds was expended for operating expenses, $12,631.46 was paid for Library books and $33,426.94 for printing court reports, leaving a balance on hand at June 30,1965, of $4,994.19 in budget funds.
This cash balance is for the liquidation of contracts to mature at June 30, 1965.

mm

KH

IMMIHIIIIIimmiII

443

STATE LIBRARY

COMPARISON OF OPERATING COSTS

Expenditures for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

EXPENSE

1966

1964

1963

Personal Services Travel Expense Supplies Communications Printing
Court Reports Other Repairs and Alterations Insurance and Bonding Pensions Equipment Miscellaneous

$ 40,562.07 $ 38,053.04 $ 32,934.49

286.73

580.94

923.17

310.57

714.78

740.46

618.15

33,426.94 958.84
260.00
3,484.71 784.00 111.08

31,512.79 905.43
202.81 35.50 3,022.82 1,482.12 63.00

25,981.92 791.65
133.50 10.00 2,668.47 18.35

OUTLAY Library Books

$ 81,170.09 $ 76,941.14 $ 63,467.10

12,631.46

12,858.72

11,115.62

$ 93,801.55 $ 89,799.86 $ 74,582.72

Number of Employees on Payroll

June30

10

9

9

GENERAL

Mr. John D. M. Folger, State Librarian, is bonded in the amount of $2,000.00 with the Fidelity and Deposit Company of Baltimore, Maryland, their Bond No. 7678105, dated October 25, 1963.

Premium on the above bond has been paid to October 1, 1967.

ill

W

Books and records presented for examination were well kept, and all re-

(ceipts 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 representative.

IB^HHHHHHNHBBHBHHBHHHi 445
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION
AND INSPECTION

mi

446 DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Transfers--Other Spending Units Revenue Retained Interest Earned

$ 175,000.00 2,917.75
(--) 943.00
40.83

$ 183,000.00 .00
(--) 1,263.00
10.64

Total Income Receipts

$ 177,015.58 $ 181,747.64

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

2,192.26

2,655.54

1,600.00 (--) 1,500.00

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded

(-) 867.94 .00

.00 1,600.00

Total

$ 179,939.90 $ 184,503.18

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded
Total

$ 120,683.36 $ 137,540.00

26,389.91

25,503.85

570.17

387.38

911.14

991.76

210.00

666.75

13.00

6.50

16,795.76

3,279.90

17.50

116.67

10,254.00

12,509.58

202.80

669.25

100.00

76.00

$ 176,147.64 $ 181,747.64

2,192.26

2,655.54

.00 1, 600.00

.00 100.00

$ 179,939.90 $ 184,503.18

Bfl^M
447
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, 1965, with no surplus remaining for operations.
REVENUE COLLECTIONS
The Division of Administration and Inspection in the fiscal year ended June 30, 1965, collected $10,000.00 in license fees for Private Employment Agencies, under provisions of Act of the General Assembly approved March 17, 1959. This $10,000.00 together with $1,600.00 cash balance at the beginning of the period made a total of $11,600.00 due to the State Treasury. $11,500.00 was transferred to the State Treasury leaving a balance of $100.00 unfunded at June 30, 1965.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of this Division of the Labor Department for the year ended June 30, 1965, was $183,000.00.
In addition to the $183,000.00 provided as the current year's appropriation, $1,127.00 was transferred to the Division by the Board of Workmen's Compensation, and $10.64 interest was earned on special rental account, making total income receipts for the year $184,137.64. From the total income received, $2,390.00 was transferred to the State Personnel Board for Employees Health Insurance leaving net income in the amount of $181,747.64.
Expenditures in the year for the Division's operating expenses were $181,747.64 thereby leaving no balance at June 30, 1965, the end of the fiscal year.

nHI

448

DEPARTMENT OF LABOR DIVISION OF ADMINISTRATION AND INSPECTION

COMPARISON OF OPERATING COSTS
The Division's expenditures for operations for the past three years are compared in the following statement:

Personal Services Travel Expense
Rents--To State Office Bldg. Auth Other Expense

YEAR ENDED JUNE 30

1966

1964

1963

$ 137,540.00 $ 120,683.36 $ 122,875.00 25,503.85 26,389.91 25,801.47
3,279.90 16,795.76 10,804. 07 15,423.89 12,278.61 13,369.46

Number of Employees on Payroll June30

$ 181,747.64 $ 176,147.64 $ 172,850.00

19

19

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

$5,000.00. Bond is written by the National Surety Corporation, dated Decem-

ber 12, 1962, and covers faithful performance and accounting of all funds

coming into the Commissioner's hands by virtue of said office of Commissioner

of Labor. In the period under review, bond premium was paid to Januarv 11

1966.

" '

The Director and Secretary-Treasurer of the Department are bonded for $2,500.00 each under Honest Insurance (Position Schedule Bond) issued by the National Surety Corporation, their Bond No. 403 7866, dated August 4, 1959. 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.
In April, 1965, all employees of the Department of Labor, Administration and Inspection Division, were covered by American Casualty Company of Pennsylvania Public Employees Blanket Bond No. PEB 20010 for $10,000.00.

m^H
449 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 30,1965, $10.64 interest was earned on special rental funds of the Department of Labor in the Fulton County Federal Savings and Loan Association. This $10.64 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, 1965, 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 Division for the cooperation and assistance given the office of the State Auditor during this examination and throughout the year.
m

451
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY

9BH

452 DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY

RECEIPTS

1964

1966

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation Revenues Retained

$ 85,000.00 $ 85,000.00

Grants from U. S. Government Earnings

5,649,421.20 6,064,579.75

2,130.36

5,'927^42

Transfers Other Spending Units

(--) 99,306.85 (--) 94,838.46

Transfers from Public Trust Funds

261,995.27

56,000 00

Total Income Receipts

$ 5,899,239.98 $ 6,116,668.71

NON-INCOME Public Trust Funds
Contribution by Employers Interest from U. S. Treasury Income on Investments Transfer to Budget Funds Private Trust Funds State Revenue Collections Unfunded

33,542,400.74 35,217,370. 99

5,117,031.08 6,029,841.40

72,172.88

94,650.88

(--) 261,995.27 (--) 56,000 00

121,715.41

141,919.13

(--) 10,371.99

24 046.83

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded

(_) 76,142.51

88,018.96

148,430,250.92 163,332,229.63

2,062.28

2,352.32

38,987. 53

28, 615. 54

Total

$192,875,351.05 $211,019,714.39

H

i^^^B^^Mi^^"^^TM^^^

453 DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY

PAYMENTS
EXPENSE Personal Services
Travel
Supplies; Materials"" Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Land, Building Personal Services Travel Printing Repairs Contracts Miscellaneous Equipment
NON-COST Public Trust Funds Unemployment Benefits Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds Revenue Collections Unfunded
Total

1964

1966

$ 3,934,148.33 $ 4,370,769.25

123,451.59

140,965.83

138,857.06 59,752.17 46,242.95 48,331.55
21,536.09 698,244.62
2,239.54 3,724.89 340,290.31
31,334.01 9,620.07

109,308.34 67,810.93 44,816.26 48,201.24
24,548.41 703,914.20
2,596.48 1,596.09 400,842.51
63,786.60 13,092.82

$ 5,457,773.18 $ 5,992,248.96

18,373.21
00
225.60 *-544'46 227,303.68
27.50 29,830.88

0.00 97""

, - 42,942.25
381.00 13,272.81

23,567, 630.72 20,109,177. 67

121,425.37

141,752.43

88-01896 163,332,229.63
2,352.32 28, 615. 54

TM'TM-% 184,508,915.23
2,519.02 52,662.37

$192,875,351.05 $211,019,714.39

IHBDBHi

454

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Banks and in U. S. Treasury State Revenue Collections Budget Funds Public Trust Funds InU. S. Treasury Benefit Accounts Area Redevelopment Funds Manpower Development Funds Clearing Account
Private Trust and Agency Funds Employees Bond Purchase Fund
Total Current Assets

52, 662. 37 155, 745. 54

$184,251,277.88 134,021.41 68.00 108,902.05 nt 645.89

184, 508, 915. 23

2,519. 02 $184, 719, 842.16

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding--Operations $ Contracts to Mature--Operations Contracts to Mature-Title IX

100,188.46 53,745.53 L 691.55 $

155,625.54

RESERVES For Court Costs For State Revenue Collections For Public Trust Funds For Private Trust and Agency Funds Employees Bond Purchase Fund

$

120.oo

52,662.37

184,508^ 915* 23

2,519.02 184,564,216. 62

SURPLUS For General Operations
Total Current Liabilities and Reserves

00 $184,719,842.16

SHH

455 DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY

SUMMARY

FINANCIAL CONDITION--UNEMPLOYMENT 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 contributions to the fund are transmitted to the U. S. Treasury Department.
The Area Redevelopment Act Trust Fund and the Manpower Development 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 903 A 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, 1965, was $184,508,915.23, of which $184,251,277.88 was held in the U. S. Treasury and $257,637.35 was on deposit in banks. This compares with $163,332,229.63 in the Fund at the beginning of the fiscal period, the increase of $21,176,685.60 representing the excess of contributions, grants and rents over benefit payments and transfers, as follows:

Contributions and Grants Rents--From General Fund
Less: Benefits paid to Employees and Subsistence Payments Transfers to General Fund

$41,247,212.39 94,650.88
$41,341,863.27
20,109,177.67 56,000.00

Increase

$21,176,685.60

HEBHI
456
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, 1965, after providing the necessary reserve of $155,625.54 for liquidation of purchase orders outstanding and $120.00 for court costs.
PRIVATE TRUST FUNDS
Private Trust Funds held by the Department on June 30, 1965, amounted to $2,519.02 which was for purchase of U. S. Bonds for employees.
REVENUE COLLECTIONS
Interest and penalties collected from employers in the year amounted to $111,886.01, which with a balance of $28,615.54 on hand at the beginning of the period made a total of $140,501.55 to be accounted for. Of this amount, $87,839.18 was paid into the State Treasury, as provided by law; and $52,662.37 remained on hand June 30, 1965, 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 Employment Security Agency as authorized by Act approved March 8, 1945, for the year ended June 30, 1965, was $85,000.00.
Grants to the Department by the U. S. Government were $6,064,579.75 for the year, $4,594.38 was received from Fulton County-Office Economic Authority, $194.00 from the Tennessee Valley Authority, $1,055.05 from sale of equipment, $83.99 for telephone commissions and other sources as itemized on page 6 of the unit report, and $62,498.88 was transferred from the Benefit Account and the State Department of Education-Vocational Rehabilitation Division, making total income receipts of $6,218,006.05.
From the $6,218,006.05 received, $101,337.34 was transferred 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 $6,116,668.71.
The $6,116,668.71 income plus $88,018.96 balance at the beginning of the fiscal period made a total of $6,204,687.67 funds available for general operations.

H HM

^^^^B^"1^^^^"

457
DEPARTMENT OF LABOR
EMPLOYMENT SECUBITY AGENCY
$6,048,942.13 was expended in the year for budget-approved items of expense and outlay, leaving a balance of $155,745.54 on June 30, 1965, 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

1965

1964

1963

Personal Services.-- Travel Expense Supplies, Materials Communication Heat, Lights, Water Printing, Publicity Repairs, Alterations

$4,370,769.25 $3,934,148.33 $3, 964, 287. 35

140,965.83 123,451.59 144,122. 72

109,308.34 138,857.06 102,144. 78

67,810.93

59,752.17

61,909. 81

44,816.26

46,242.95

38,996.31

48,201.24

48,331.55 106, 449. 90

24,548.41

21,536.09

11, 063. 70

Rents--Buildings, Offices and Equipment

630,909.02 632,418.91 542, 672. 66

Advance to State Office Building Authority

Insurance, Bonding

Pensions (To Retirement System)

indemnities

Equipment

Miscellaneous

---

73,005.18
2,596.48 400,842.51
1-596.09 63,786.60 13,092.82

65,825.71
2,239.54 340,290.31
3,724.89 31,334.01 9,620.07

63, 694.13 1, 585.88 345,997.48
755.21 27,079.99 10,180. 73

Lands, Buildings, Permanent Improve-

ment, Equipment

56,693.17

277,305.33

480,966.55

$6,048, 942.13 $5,735,078.51 $5,901,907.20

Number of Employees on Payroll June 30

797

739

824

GENERAL
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 No. 23002-07-885-62 dated June 18, 1962, in the amount of $25,000.00 is written by the United States Fidelity and Guaranty

458 DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY 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 1966.
Fidelity bond (Name Schedule with Automatic Coverages) is on file, issued by the United States Fidelity and Guaranty Company, No. 23002-072277-44. Schedule attached to and forming part of Bond No. 23003-07-2277-44, effective for term beginning September 10, 1960, lists names of employees and positions covered. Current coverage on each of two accountants is $5,000.00 and other employees are covered for $1,000.00, as listed in schedule.
All employees of the Department of Labor, Employment Security Agency, are bonded with American Casualty Company of Pennsylvania Blanket Bond No. PEB 20010, dated April 1, 1965.
Machine records are being kept by the Department of Labor, Employment 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 employer's 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 cooperation and assistance given the State Auditor's office during this examination and throughout the year.
M

y.i'Bi'VUudojiimiimi
459 DEPARTMENT OF LAW


460 DEPABTMENT OF LAW

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenues Retained Earnings from Services Transfers Other Spending Units

$ 465,000.00 (--) 1.85
.00 (--) 6,544.41

$ 507,000.00 6,748.16
29.98 (--) 6,270.35

Total Income Receipts

$ 458,453.74 $ 507,507.79

NON-INCOME Private Trust Funds

3,310.24

4,815.78

CASH BALANCE, JULY 1st Budget Funds

75,001.86

8,187.19

Total

$ 536,765.84 $ 520,510.76

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Equipment Miscellaneous Pensions, Benefits
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 439,088.41 $ 432,120.34

8,160.58

6,773.26

6,757.22

3,458.33

13,534.39

13,950.91

11,839.66

5,083.54

1,208.71

706.33

2,650.85

2,342.48

132.50

122.00

8,576.74

8,901.00

741.20

651.90

32,578.15

33,664.93

$ 525,268.41 $ 507,775.02

3,310.24

4,815.78

8,187.19

7,919.96

$ 536,765.84 $ 520,510.76

h.

MHnm

DEPARTMENT OF LAW
BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
Available Cash In Bank Budget Funds

461

$

7'919-

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Xerox Corporation

$

Southern Bell Telephone & Telegraph Company.

Western Union Charles Rawson & Associates

RESERVES For Purchase Orders Outstanding Longino & Porter, Inc
SURPLUS For Operations

138.65 5.00 18-35 12-50 $

174.50

7,745.46
ne
$ 7, 919.96

^p
462
DEPARTMENT OP LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30, 1965, with no , surplus in operating funds after reserving $174.50 for accounts payable and $7,745.46 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, 1965, was $507,000.00. This was increased to $513,748.16 by a budget balancing adjustment of $6,748.16.
In the period under review, check No. P4357 dated June 18, 1963, in the amount of $29.98 was cancelled. This $29.98 together with the $513,748.16 made a total of $513,778.14 available.
From the $513,778.14 total funds available $6,270.35 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and Employees Health Insurance, leaving net income of $507,507.79.
The $507,507.79 income and the $8,187.19 cash balance at the beginning of the period made a total of $515,694.98 available with which to meet budget approved expenditures.
$507,775.02 of the available funds was expended in the year for items of expense which had been approved on budget, and $7,919.96 remained on hand June 30, 1965, 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 following:

463

DEPARTMENT OF LAW

EXPENDITURES
Personal Services Travel Expense Supplies Communication Printing, Publications Repairs Rent Insurance, Bonding... Pensions (To Retirement System) Pensions (To Social Security) Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 43322,,112200..3344 $ 439,088. 41 $ 409,405. 76

6, 773. 26

8,160. 58

7,004. 64

3, 458.33

6,757.22

3,254.17

13, 950. 91

13, 534.39

11, 666.81

5, 083. 54

11,839. 66

13,476.41

706.33

1,208.71

286. 69

2,342. 48

2, 650.85

2, 609.80

122. 00

132. 50

121.89

2266,,1955..331

24,347.79

22, 592.94

7, 469. 62

8,230.36

6,425.47

8, 901.00

8,576.74

11,369. 67

651. 90

741.20

466.11

$ 507,775.02 $ 525,268.41 $ 488,680.36

Number of Employees on Payroll June 30

56

58

52

The Department's expenditures for operations the past year had a net decrease of $17,493.39, accounted for by a decrease of $6,968.07 in personal services and a decrease of $10,525.32 in total of other expense payments.
Included in personal services for the fiscal year under review was the amount of $25,916.65 net fees paid to Deputy Assistant Attorneys General appointed under Executive Orders to represent the State in specific matters. In the previous fiscal year, net fees paid to Deputy Assistant Attorneys General amounted to $27,715.80.
GENERAL
Mr. Eugene Cook served as Attorney General until June 14, 1965, at which time he resigned his position as Attorney General to accept an appointment as Justice of the Supreme Court of Georgia. Mr. Arthur K. Bolton was appointed to fill the unexpired term of Mr. Cook as Attorney General. Mr. Bolton took office as Attorney General June 14, 1965.
The Attorney General, Arthur K. Bolton, is bonded in the amount of $25,000.00 with the National Surety Corporation, bond July 12, 1965. Premium on this bond has been paid to December 31, 1966. The condition of the obligation of this bond is as follows:
WHEREAS, the Principal has been duly elected or appointed to the office or position of Attorney General of the State of Georgia and is furnishing this bond for the period beginning June 14, 1965, and terminating December 31, 1966.

464
DEPARTMENT OF LAW
NOW, THEREFORE, THE CONDITION OF THIS OBLIGATION IS SUCH that if the Principal shall, during the effective period of this bond, well and truly perform all the duties of, and account for and pay over as required by law all funds coming into his possession by virtue of his office or position aforesaid, then this obligation to be void, otherwise to remain in full force and effect subject, however, to the following further conditions, which shall be conditions precedent to recovery hereunder.
1. This bond is effective for the period beginning June 14, 1965, and is continuous from its inception to its termination, as provided in Condition 5, below.
2. This bond does not cover (a) loss arising out of any acts or omissions occurring prior to its effective date, (b) any shortage of funds or property existing prior to such effective date, nor funds or property applied to any such shortage, (c) loss arising out of the failure, suspension, or restricted operation of any bank or banks, depository or depositories, any law, decision, or ordinance to the contrary notwithstanding, nor (d) loss arising out of the Principal's failure to collect taxes.
3. The amount of this bond as above set forth is the Surety's maximum aggregate liability hereunder, and neither the duration of the coverage nor the basis upon which premiums are computed shall render such amount cumulative.
4. Upon discovery by the Obligee of any fact or circumstance indicating a possible claim hereunder, immediate written notice thereof containing all details then known shall be given to the Surety at its office above.
5. All liability of the Surety hereunder for future acts and omissions of the Principal shall terminate at the end of the period shown in the Whereas clause above, unless terminated earlier upon the happening of any of the following events: (a) discovery by the Obligee of any dishonest act or omission of the Principal, or (b) the Principal ceasing to occupy the office or position above set forth, or (c) the giving of written notice by the Surety to Governor, State of Georgia of the Surety's election to terminate, which notice shall be effective thirty (30) days after its receipt.
Attorney General, Eugene Cook, was bonded in the amount of $25,000.00 with the National Surety Corporation, bond #406329, dated December 17, 1962 (rider increasing coverage from $10,000.00 to $25,000.00 executed May 7, 1963. Premium on this bond has been paid to January 1, 1966.



H^HBHBI^^HHHBMaHHB^KBi

465
DEPARTMENT OF LAW
Mrs. Virginia S. Miles, Fiscal and Service Supervisor, is bonded in the amount of $10,000.00 with the National Surety Corporation, bond #4065852 effective May 2, 1963. Premium on this bond has been paid to May 2, 1966.
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 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 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 $10,000.00 under schedule bond.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the 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 year.

^mmmtmamam

^H nZfc-

mmmmmmmi

HBHBBKI^BHHnMMiuiaunaBB^BB
467

MINERAL LEASING COMMISSION

HnHi

468 MINERAL LEASING COMMISSION

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Revenue Retained

Rent on Investment Properties

$

1964 0.00 $

1965 0.0C

NON-INCOME

State Revenue Collections Unfunded

.00

CASH BALANCE, JULY 1st

State Revenue Collections Unfunded

.00

Total

$

o.OO $

0.00

EXPENSE None

PAYMENTS

CASH BALANCE, JUNE 30th State Revenue Collections Unfunded
Total

$

0.00 $

.00

.00

$

0.00 $

0.00

i^^H^^^MMi^^BB^^^^*^^^^^
469
MINERAL LEASING COMMISSION
SUMMARY
INTRODUCTION
The Mineral Leasing Commission was created by Act of the General Assembly approved March 9, 1945, and amendments approved March 17, 1959, and April 8, 1965. Code Sections and Legislative Acts pertaining to the Commission are quoted in Appendix to the unit report.
Members of the Mineral Leasing Commission June 30, 1965, were: Honorable Carl E. Sanders, Governor Honorable Arthur K. Bolton, Attorney General Honorable Ben W. Fortson, Jr., Secretary of State Honorable A. S. Furcron, Director, Department of Geology, Mines and Mining Honorable J. C. Bible, Jr., Augusta Honorable W. Perry Ballard, Jr., Atlanta Honorable Joseph Isenberg, St. Simons Island Honorable H. H. Sancken, Albany Honorable Hugh R. Papy, Savannah
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, the Mineral Leasing Commission did not receive any State Revenue from rents and leases.
A cashier's check for $50.00 was received from Bennett, Pedrick & Bennett as Attorney for E. I. du Pont de Nemours Company when they submitted application in answer to advertisements for bids on the lease of property; the bid was not accepted. The check is now being held in the files of Honorable Ben W. Fortson, Jr. as Secretary of the Commission.
The Mineral Leasing Commission received an invoice from the Charlton County Herald in the amount of $15.00 for advertising for bids. This amount was paid from funds of the Secretary of State.

BHH
470 MINERAL LEASING COMMISSION
GENERAL Honorable Ben W. Fortson, Jr., Secretary of State, serves as Secretary
to the Mineral Leasing Commission. Lease contracts executed by the Mineral Leasing Commission in 1964 are
still in effect and are quoted in Appendix to the within report. No new lease contracts were executed during the current year.

tllB

mrn*
471

STATE BOARD OF PARDONS AND PAROLES

HBSaHM

472 STATE BOARD OF PARDONS AND PAROLES

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 585,000.00 $ 635,000.00

Budget Balancing Adjustment

3,290.94 (--) 8,429.41

Transfers Other Spending Units

(--) 8,175.45 (--) 9, 668. 77

Total Income Receipts

$ 580,115.49 $ 616,901.82

NON-INCOME Private Trust Funds

11,446.02

12,633.15

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

90,358.29 18,998.88

49,111.82 20,668.88

Total

$ 700,918.68 $ 699,315.67

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Insurance Pensions, Benefits Equipment Miscellaneous Rents Heat, Light, Power, Water Indemnities
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 400,307.84 $ 451,963.80

80,927.63

92,092.33

6,500.70

4,929.28

12,522.99

14,228.54

4,101.67

5,245.81

26,919.25

5,482.04

45.00

339.00

34,901.27

40,683.00

__ 53,200.48

33,661.80

229.30

87.13

1,417.50

1,840.00

79.71

117.68

208.62

156.U

$ 621,361.96 $ 650,826.55

9,776.02

13,874.19

49,111.82 20,668.88

15,187.09 19,427.84

$ 700,918.68 $ 699,315.67

473 STATE BOARD OF PARDONS AND PAROLES
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Funds Private Trust and Agency Funds Restitution Bond Fund Georgia Income Tax Fund Social Security Tax Fund
Total Current Assets

$ 15,187.09

$ 19,427.84 1.134. 58 3,611.47

24,173.89

$ 39, 360. 98

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Purchase Orders Outstanding Social Security Tax--Employer's Contribution.

11, 576. 65 3, 610.44 $ 15,187.09

RESERVES Private Trust and Agency Funds Restitution Bond Fund Georgia Income Tax Fund Social Security Tax Fund

$ 19,427.84 1,134.58 3,611.47

24,173.89

SURPLUS None
Total Current Liabilities and Reserves

.00 $ 39,360. 98

474
STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserve of $15,187.09 to cover outstanding accounts payable and reserving $19,427.84 for Restitution Bond Deposits, $3,611.47 for employees' contributions to Social Security, and $1,134.58 State income tax withholdings held on this date.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Board of Pardons and Paroles for the year ended June 30, 1965, was $635,000.00, less $8,429.41 budget balancing adjustment, leaving a net appropriation of $626,570.59.
From the $626,570.59 funds provided as the current year's appropriation, $727.39 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $8,941.38 for Employees Health Insurance, leaving net income of $616,901.82.
The $616,901.82 net income together with the $49,111.82 cash balance on hand at the beginning of the fiscal period made a total of $666,013.64 available with which to meet expenditures approved on budget for the year ended June 30, 1965.
3,826.55 of the available funds was expended for budget items of expense, and $15,187.09 remained on hand June 30, 1965, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
The Board's expenditures for operating costs the past three years are compared in the following statement:

475 STATE BOARD OF PARDONS AND PAROLES

YEAR ENDED JUNE 30

EXPENDITURES

1965

1964

1963

I Personal Services _

$ 451,963.80 $ 400,307.84 $ 296,571.56

I Travel Expense

92,092.33

80,927.63

72,790.04

I Supplies

-- 4,929.28

6,500.70

3,154.68

b Communication

14,228.54

12,522.99

10,311.54

1 Heat, Light, Power

117-68

79.71

.00

I Printing, Publicity

5,245.81

4,101.67

4,713.51

g Repairs j Rents

5,482.04 1,840.00

26,919.25 1,417.50

78,526.18 578.25

I Insurance," Bonding

339.00

45.00

35.00

[ Pensions (To Retirement System)

40,683.00

34,901.27

21,339.66

I Indemnities

156-14

208.62

.00

I Equipment

33,661.80

53,200.48

21,644.93

| Miscellaneous

87.13

229.30

754.96

Total Cost Payments

$ 650,826.55 $ 621,361.96 $ 510,420.31

1 Number of Employees on Payroll June 30

95

88

80

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 Wrightsville, Georgia
A blanket bond is carried with Fireman's Fund Insurance Company, their Bond No. 4072864, dated July 8, 1964. The three Board Members and all employees of the Board are bonded in the amount of $10,000.00 with the exception of Mr. Elijah J. Calhoun who is bonded for $17,500.00 and Mr. Marion H. Doyle who is bonded for $30,000.00.
This blanket bond covers the faithful performance of duties and the accounting for all money that may come into the hands of the respective employees.
Annual premium on this policy in the amount of $334.00 was paid in the period under review.

i^HMMHP
476
STATE BOARD OF PARDONS AND PAROLES
In the fiscal year ended June 30, 1965, a certificate of deposit was purchased out of the Restitution Bond Fund, which earned $173.78 in interest. The $173.78 interest was remitted to the State Treasury.
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. All funds were verified by direct communication with depositories.
Appreciation is expressed to the officials and staff of the Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

477
DEPARTMENT OF PARKS, HISTORICAL SITES AND
MONUMENTS

'mm

WKKBMKKKM

478
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustments Revenues Retained Earnings, Recreational Services Transfers, Other Spending Units

$1,250,000.00
365,980.11 (--)11,026. 78

$1,645, 570.00 100,000.00
385,416.31 (--)36,536.85

Total Income Receipts

$1,604,953.33 $2,094,449.46

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

14,772.14 .00

67, 070.32 1,106.27

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Total

644,321.55 1,124.69

278,427.16 2, 576. 52

$2,265,171.71 , 443, 629. 73

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents--Regular Rents--Stone Mtn. Mem. Assoc Rents--Jekyll Island State Park Auth Rents--Lake Lanier Authority Rents--North Georgia Mtn. Assoc Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

$ 478,266.35 $ 520, 638.87

22,358.89

24,478.80

95,136.93 12,734.79 28,736.78

80, 626. 71 15,288. 62 35,822.13

12,981.32

11,833.93

20,954.11 6,497.26

28,397. 21 4, 824. 78

350,000.00 170, 500.00

685, 000.00 166,000.00

25, 000. 00

307.03 2,317.15 29,089.89 67,065.73 4,638.61

100, 000. 00 1, 424. 82 4,466.25
33,947.48 83,310.47 10,164.41

$1,301,584.84 $1,831,224.48

479
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

PAYMENTS (Cont'd)
OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communication Printing, Publicity Repairs Rents _
Contracts"-"-"--
Equipment
Total Outlay Payments
Total Cost Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds State Revenue Collections Unfunded
Totai

1964

1965

$ 39,868.70 $ 44, 845. 41

427.69 64,097.76

1, 894.18 45, 866. 08

-00 571.26

2.17 1,141. 84

357.60 4,696.80

2,531. 00 2,310. 65

508,420.09 270, 517.85

50,822.98

13, 655. 76

$ 669,262.88 $ 382,764.94

$1,970,847.72 $2, 213, 989. 42

13,320.31

68, 781. 68

278,427.16 2,576.52 -00
$2,265,171.71

158, 887. 20 865.16
1,106. 27
, 443, 629. 73

480 DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds In Bank In State Treasury

$ 143,887.20 15,000.00 $ 158,887.20

Private Trust and Agency Funds Georgia Sales Tax Jekyll Island State Park Authority

$ 2,357.03 (--) 1,491.87

865.16

Accounts Receivable Due from Parks--On Concessions and Rentals. . ^$ Excess Payment for U-Drive-It Auto Rental Overpayment for Hotel Expense Personal Telegrams Erroneously Charged to Dept.

15. 56 85. 31 40. 68 4. 46

146. 01

Total Current Assets

$ 159,898.37

LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable and Purchase Orders Outstanding

$ 102, 694. 91

RESERVES

For Outlay Contracts to Mature

$

For Stone Mountain Rental

For Accounts Receivable--Pending Collection

For Private Trust and Agency Funds

Ga. Sales Tax--June Collections_._$ 2,357.03

Jekyll Island State Park Auth (--) 1,491. 87

38,250.00 15,000.00
146. 01
865.16

54, 261.17

SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus

2,942. 29 $ 159, 898. 37

T^Uta'
481
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, 1965, with a surplus of $2,942.29 in operating funds, to be transferred to State Treasury in the next fiscal period, after reserving $102,694.91 for liquidation of outstanding accounts payable and providing reserves of $38,250.00 for outlay contracts to mature, $15,000.00 for Stone Mountain rental, $146.01 for accounts receivable and $865.16 for Private Trust and Agency Funds held on this date.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1965, $5,195.38 was received by the Department of Parks, Historical Sites and Monuments from the sale of timber and fines. Of the $5,195.38 received, $4,088.81 was transferred to the State Treasury in the year and $1,106.57 remained on hand at June 30, 1965, to be transferred in the next fiscal year.
AVAILABLE INCOME AND OPERATING COST
State appropriation to the Department for operations in the year ended June 30, 1965, was $945,570.00. To meet expenditures approved on budget, this was increased to $1,045,570.00 by transfer of $100,000.00 from the State Emergency Fund, as authorized by law, for operations. State appropriation to the Department for special rentals due Stone Mountain Memorial Association was $700,000.00 for the year.
In addition to the funds provided as the current year's appropriation, the Department had $351,158.98 income from earnings from the various State parks and $34,257.33 from other sources, making total receipts for the year $2,130,986.31.
From the $2,130,986.31 received, $1,241.20 was transferred to the State Personnel Board for Merit System Administration, $50.00 for Management Seminar, $10,245.65 for Employees Health Insurance Fund and $25,000.00 was transferred to the Department of Industry and Trade for Land and Water Conservation Act, leaving net income of $2,094,449.46.
The $2,094,449.46 income and the $278,427.16 cash balance at the beginning of the period made a total of $2,372,876.62 available with which to meet expenditures approved on budget for the fiscal year.

te<

482

DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

$855,224.48 of the available funds was expended for budget approved items of current expense, $685,000.00 was paid as rental to the Stone Mountain Memorial Committee, $166,000.00 rental to the Jekyll Island State Park Authority, $25,000.00 rental to the Lake Lanier Authority, $100,000.00 rental to the North Georgia Mountain Commission and $382,764.94 was paid for land, buildings and improvements, as scheduled in the unit report, leaving a cash balance of $158,887.20 on hand June 30, 1965, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Expenditures by the Department for the past three years are compared in the following statement:

BY ACTIVITY
General Office Administration General Maintenance Planning Division Alexander H. Stephens Amicalola Bainbridge Black Rock Mountain BobbyBrown Chatuge Chehaw Cloudland Canyon Crooked River Elijah Clarke Fairchild Fort Mountain FortYargo Franklin D. Roosevelt George Washington Carver Georgia Veterans Memorial Gordonia Alatamaha Hard Labor Creek Indian Springs JeffDavis Keg Creek Kolomoki Mounds Laura S. Walker LincolnPark Little Ocmulgee Magnolia Springs NancyHart Red Top Mountain ReedBingham Seminole

YEAR ENDED JUNE 30

1965

1964

1963

$ 236,083.33 $ 228,420.47

1,033,331.60 580,466.46

23,816.51

.00

40,581.47

32,478.93

12,666.91

10,516.88

3,636.30

6,438.24

12,628.86

11,836.81

8,840.68

5,690.97

.00

223.18

15,627.20

15,242.73

11,912.37

11,837.59

25,874.44

19,922.85

81,470.12

84,484.04

522.67

554.60

12,196.16

34,829.77

102,314.13 247,962.31

60,084.74 135,287.66

7,926.06

7,512.08

34,673.38

34,895.25

8,902.96

6,270.25

69,037.77

62,116.19

45,149.00

56,881.54

5,928.98

4,730.07

14,971.92

3,876.55

23,435.97

24,855.17

55,541.49

33,937.15

3,053.96

2,538.60

22,507.24

19,165.98

24,040.45

17,523.82

9.08

357.79

74,343.14 140,921.36

3,083.86

.00

39,250.80

23,698.45

237,364. 54 751,930. 06
.00 46,154.00 12,595.04 8, 942. 23 17, 635.81 19,392.33
.00 17, 933. 73 19, 328. 47 25,848. 90 50, 284. 69
496. 86 17, 578. 55 75,390. 81 79, 834. 77 18,513.30 44,885. 52 24,485.40 35,834. 62 35,124. 82 5, 237. 55 18,182. 51 33,838.23 89, 626. 93 3,393.87 23,291. 91 27,784.16
1,053. 56 57, 929. 51
.00 27,003.78



483 DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

BY ACTIVITY (Cont'd)
Senoia Stephen C. Foster
Unicoi
Victoria Bryant Vogei Yam Grande

YEAR ENDED JUNE 30

1965

1964

1963

$

654.09 $

840.86 $ 15,112.05

21,819.32 19,325.66

17,896.16 20,973.54

3,435.95 28,243.11

9,222.45 47,656.25

9,953.96 54,161.26

11,597.47 6,635.23

1,868.10

1,548.20

2,192.67

$2,213,989.42 $1,970,847.72 $1,894,112.94

BY OBJECT
Personal Services _ Travel Expense Supplies, Materials Communications Heat Lights, Power, Water Printing, Publicity Repairs, Alterations
Rents
Insurance," Bonding Indemnities Pensions--Employees'Retirement
Social Security Equipment Miscellaneous
Total Expense Payments

$ 520,638.87 $ 478,266.35 $ 505,619.07

24,478.80

22,358.89

22,499.81

80,626.71

95,136.93

91,711.80

15,288.62 35,822.13

12,734.79 28,736.78

12,934.89 20,538.73

11,833.93

12,981.32

12,819.04

28,397.21 980,824.78

20,954.11 526,997.26

17,852.16 703,345.39

1,424.82

307.03

14,772.38

4,466.25 22,519.42

2,317.15 18,650.58

2,858.49 19,179.96

11,428.06

10,439.31

11,166.62

83,310.47

67,065.73

42,930.97

10,164.41

4,638.61

4,350.05

$1,831,224.48 $1,301,584.84 $1,482,579.36

Outlay Lands Buildings, Improvements.-..$ 369,109.18 $ 618,439.90 $ 346,504.92

Equipment

13,655.76

50,822.98

65,028.66

Total Outlay Payments

$ 382,764.94 $ 669,262.88 $ 411,533.58

Total Cost Payments

$2,213,989.42 $1,970,847. 72 $1,894,112.94

Number of Employees on Payroll June 30

133

1"

1

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 39 through 72 of the unit report.

HmHNI
484
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
These statements on the Parks' operations were made from 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:
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, 1965.
LINCOLN PARK Concessions leased to Mrs. Cleophus Plummer for fixed rental of $360.00
per year, payable not less than $30.00 per month in advance, lease to conmence August 16, 1964, and terminate August 15, 1965.
RED TOP MOUNTAIN Marina facilities leased to John M. King, Jr. at a fixed rental of $2,500.00
per year. This lease has been assigned to Park Marina, Inc. Lease expires May 31, 1975.
Little Marina facilities leased to Mildred Archer at a fixed rental of $62.00 per month or $744.00 per year. Lease expires May 31, 196o.
SEMINOLE Concession leased to Mrs. Emmette C. Johnson at a monthly rental of
10% of the gross sales, payable monthly, for the 1964 season. Lease expired October 1, 1964.
200 acres of Woodruff Reservoir leased to Ellison Dunn (Dunn's Fishing Camp) for 5% of gross receipts on any facility operated on this site. Lease expires August 1, 1979.
SENOIA
Swimming pool and concession leased to Senoia Veterans Association for 10% of net profits for each month's operations. Lease expired April 13, 1965. New lease with same party provides a flat rental of $100.00 per year payable in advance. Lease expires April 30, 1966.

M

485

DEPABTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

VOGEL
Walasiyi Inn leased to Archie Collins from July 11, 1964, to January 1, 1965, for $500.00 payable in advance. Effective May 1, 1965, Walasiyi Inn facilities were leased to Scott G. Moore for $800.00 to be paid as follows: May 1st $200.00, June 1st $100.00, July 1st $200.00, August 1st $200.00 September 1 $100.00. Lease terminates October 31, 1965.

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 Department's general operating account.

GENERAL

Mr. Horace G. Caldwell, Director of Parks, Historical Sites and Monuments, has filed bond for $25,000.00 written by the St. Paul Fire and Marine Insurance Company, Bond No. 400AN4260, 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 #4--faithful performance blanket position bond coverage $10,000.00. The Deputy Director, Chief Engineer and the personnel and accounting officer are bonded for an additional $15,000.00 each, as provided
by riders to bond.

At the various State parks, receipts are written for guided tours, tent camping, cabin, boat and mobile home rentals. Copies of these receipts along with the money and proper forms are sent to the general accounting office weekly. Upon examination of these receipts it was noted that $43.26 collected July 13, 1964, at Crooked River State Park for cabin rental was not included in any funds remitted from that park in the fiscal year. Every effort should be made to contact the individuals concerned, and this amount recovered and deposited to the Department's operating account.

The following items shown on the Balance Sheet as Accounts Receivable have been refunded and credited to the proper account. These credits will be reflected in the next fiscal year's audit.

Overpayment for U-Drive-It Auto Rental Overpayment for Hotel Expense Personal Telegrams, Erroneously Charged to Department

$ 85.31 40.(58 4.46

$130.45

UfeSiSiiS!

1BHMBHP

486
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
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, except as noted, and were supported by proper vouchers.
Appreciation is expressed to the Director and the staff of the Parks Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.


487
STATE PERSONNEL BOARD MERIT SYSTEM OF
PERSONNEL ADMINISTRATION

i^naMni

488 STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$1,982, 277. 77 $2,189,083.11

Earnings

1,220,872.47 1,508,842.23

Interest Earned

27,601.68

36,355.83

Total Income Receipts

$3,230,751.92 $3,734,281.17

NON-INCOME Private Trust Funds

3,920.64

17,778.21

CASH BALANCE, JULY 1st Budget Funds

737,658.58 920,175.68

Total

$3,972,331.14 $4,672,235.06

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 298,648.21 $ 347,250.24

5,647.73

6,478.32

12,278.91

14,556.53

13,977.33

11,817.51

4,628.24

4,609.13

512.51

1,355.16

3,594.04

2,027.92

2,671,380.89 3,118,836.69

26,073.28

29,778.46

8,241.13

15,574.83

3,252.55

2,244.92

$3,048,234.82 $3,554,529.71

3,920.64

17,778.21

920,175.68 1,099,927.14 $3,972,331.14 $4,672,235.06

489
STATE PERSONNEL BOABD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Bank and Insurance Deposits Budget Funds Merit System Administration State Employees Health Insurance Fund
Total Current Assets.

$ 24,244.45 1,075,682.69
$1,099, 927.14

LIABILITIES, RESEBVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Merit System Administration State Employees Health Insurance Fund

20,453.27 652.00 $ 21,105.27

RESERVES

Merit System Administration

For Department Allotments

State Employees Health Insurance Fund

For Special Deposits

Travelers Insurance Company.. .$ 986,355. 83

For Administrative Costs and Insurance Premiums

88,674.86

$ 3,791.18 1,075,030.69

1,078,821.87

SUPPLUS For Operations-
Total Current Liabilities and Reserves

.00 $1, 099, 927. 14

'J

ifcSSklSfci

nHi

490
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, 1965, with no surplus for operations, after reserving $20,453.27 for liquidation of outstanding accounts payable and providing reserve of $3,791.18 for State Department allotments to be applied in the next fiscal period.
STATE EMPLOYEES HEALTH INSURANCE FUND No surplus was available for operation and maintenance of the State Employees Health Insurance Fund after reserving $652.00 for liquidation of outstanding accounts payable and providing reserves of $986,355.83 in a special account through agreement between the State of Georgia and the Travelers Insurance Company of Hartford, Connecticut, and $88,674.86 for administrative costs and insurance premiums.

OPERATING ACCOUNT--MERIT SYSTEM ADMINISTRATION
AVAILABLE INCOME AND OPERATING COSTS
Income of the Merit System of Personnel Administration is derived from assessments on the Department served, based on a pro rata share of the Board's operating costs. Receipts from assessments in the year ended June 30, 1965, amounted to $358,187.49, as follows:

Agriculture, Department of Banking, Department of Budget Bureau Comptroller General Corrections, Board of Defense, Department of
Civil Defense
Military Division Education, Department of
Employees' Retirement System Family and Children's Services, Department of
Factory for the Blind
Georgia Training School Training School for Boys Training School for Girls

$ 12,647.84 699.12 108.22 41.91
12,173.72
734.11 681.48 24,350.91 403.67 34,376.90 401.67 1,299.72 2,859.70 1,410.87

"*mte

491 STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION

Forestry Commission Game and. Fish Commission Geology, Mines and Mining Governor's Administrative Offices Highway Department Industry and Trade, Department of
Labor, Department of Employment Security Agency
Law, Department of Library, State Pardons and Paroles Parks, Department of Pharmacy, Board of Probation, Board of Public Health, Department of
Administrative Division Alcoholic Rehabilitation Division Battey State Hospital Gracewood State School and Hospital Milledgeville State Hospital Public Safety, Department of Public Service Commission Purchases, Supervisor of Recreation Commission Revenue, Department of Secretary of State State Employees Health Insurance Fund Teachers' Retirement System Veterans Service, Department of Warm Springs Memorial Commission Workmen's Compensation Board

$ L 637- " 4,964.83 232.05 21.49 70,085.92 1,257.81
15,585.68 420.35 212.56 727.39
1,241.20 21.49 84.74
34,855.72 910.77
12,620.74 14,936.25 61,547.72 15, 293.05
973.08 718.62 44.83 23,858. 62 726.31 232.98 296.37 1,953.86 406.60 128.63
$ 358,187.49

Additional transfers of $350.00 were made from State Departments for a 1 management seminar at Callaway Gardens.
The $358,187.49 income from assessments in addition to $350.00 manageI ment seminar transfers, $435.00 for earnings from services, and $1,728.00
salary for Mr. Edwin L. Swain from the State Employees Health Insurance Fund made total income receipts of $360,700.49. From this amount, $5,612.31 was transferred to the State Employees Health Insurance Fund and $4,833.17 to the Employees Retirement System, leaving net income for operations .1 of $350,255.01.
I

l^BnHHP
492
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
The $350,255.01 net income together with the cash balance of $33,133.84 at the beginning of the fiscal year made a total of $383,388.85 available with which to meet expenditures approved on Budget for the fiscal year ended June 30, 1965.
$359,144.40 of the available funds was expended for budget approved items of expense, and $24,244.45 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on this $24,244.45 cash balance is for liquidation of $20,453.27 in accounts payable, and the remainder of $3,791.18 represents funds which will be available for expenditures in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTSTATE EMPLOYEES HEALTH INSURANCE FUND
The State Employees Health Insurance Unit was created by Act 154, Georgia Laws 1961, House Bill No. 514.
In the period under review, Employer's contributions of $1,847,850.57 from participating State Departments and $37,426.00 from public corporations, at the rate of two per cent of the total outlay for personal services as specified in the above captioned Act, amounted to $1,885,276.57. In addition to the Employer's contributions of $1,885,276.57, Employees contributions for insurance premiums of $1,470,981.23 and special deposit account interest of $36,355.83 made total income receipts of $3,392,613.63.
From the $3,392,613.63 total income receipts, transfers of $232.98 were made to the Merit System Administration for pro rata share of operating costs, $1,220.49 to the State Employees Health Insurance Fund to cover insurance premium costs, $1,728.00 to the Merit System Administration for Mr. Edwin L. Swain's salary and $5,406.00 to the Employees Retirement System, leaving net income for operations of $3,384,026.16.
The $3,384,026.16 net income together with the cash balance of $887,041.84 on hand at the beginning of the fiscal year made a total of $4,271,068.00 available.
$76,865.45 of the available funds was expended for budget approved items of expense, $3,118,519.86 for state employees insurance premiums under terms of the group policy, and $1,075,682.69 remained on hand in the State Employees Health Insurance Fund on June 30, 1965.
COMPARISON OF INCOME AND OPERATING COSTS
Expenditures for the operating costs of the Board for the past three years ate compared in the statement following:

'

*'

493

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

II MERIT SYSTEM ADMINISTRATION

Personal Services

$ 271,785.87 $ 240, 337. 23 $ 210, 396. 42

Special and Temporary. Monitorial Services

10, 094. 02 2, 628. 00

5, 975. 24 2, 416. 00

5, 861. 29 2, 299. 00

Travel Expense Supplies Communications Printing, Publicity. _ Repairs Rents Insurance, BondingPensions Equi pment Miscellaneous

$ 284,507.89 $ 248,728.47 $ 218, 556. 71

5, 874. 09

5,020. 87

3, 688. 74

13, 401. 00

11,830.61

6, 283. 08

8, 321. 49

8, 946. 48

7, 687. 41

4,083. 87

3, 702. 07

3, 249. 02

1,316.56

512. 51

531. 49

455. 52

420. S2

395. 94

87.00

87.00

20.62

24, 057. 81

21, 463.18

16, 977. 39

14, 821. 25

5,030. 58

5, 901. 65

2, 217. 92

3,046. 26

2, 497. 49

Total Expense Payments

$ 359,144.40 $ 308,789.45 $ 265,789.54

Number of Employees on Payroll June 30.

54

49

48

Expenditures for the operating costs of the State Employees Health

Insurance Fund for the past three years are compared in the statement

jllowing:

YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

STATE EMPLOYEES HEALTH INSURANCE FUND

Personal Services

$ 62,742.35 $ 49,919.74 $ 40,620.97

Travel Expense

604.23

626.86

243.59

Supplies, Materials

1,155.53

448.30

223.07

Communications

3,496 02

5,0S0.85

1,671.27

Printing, Publicity

525.26

926.17

581.48

Repairs Rents

38.60 1,572.40

3,173.12

7.00 1,494.03

Insurance, Bonding

229.83

229.83

328.50

Employees Health Ins. Premiums.... 3,118,519.86 2,671,635.62 2,296,083.59

Pensions

5,720.65

4,610.10

3,244.24

Equipment

753.58

3,210.55

2,817.40

Miscellaneous

27.00

206.29

54.44

$3,195,385.31 $2,739,440.37 $2,347,369.58

Number of Employees on Payroll June 30.

12

13

10

fttftf

IHBBHMHI
494
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
GENERAL
The State Personnel Board is composed of the following members:
Mr. L. E. Bowen, Sr., Chairman, Tifton, Georgia Dr. Hugh A. Goodwin, Vice-Chairman, Summerville, Georgia Mr. T. H. Milner, Jr., Athens, Georgia
The Personnel Board administers the Merit System laws, rules and regulations and registers qualified applicants for positions in the Departments j 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, Connecticut, the insurance carrier for health insurance for State employees.
Merit System Director, Mr. Edwin L. Swain, is bonded in the amount of $10,000.00 with the United States Fidelity and Guaranty Company, Bond No.23389-1482-55 dated July 6,1961. Premium has been paid to 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 $35,000.00 with the Maryland Casualty Company, Baltimore, Maryland, Bond No. 90-824536, dated May 29, 1962. Premium has been paid to July 1, 1965. The condition of the obligation of this bond is the same as that quoted above.
Mr. Ralph C. Moor is bonded as Merit System Deputy Director in the amount of $10,000.00 with the United States Fidelity and Guaranty Com-I pany, Baltimore, Maryland, Bond No. 23389-07-194-63 dated December 12, 1962. Premium has been paid to July 15, 1965.
Mrs. Bobbie Jean Bennett, accountant, is bonded in the amount of $5,000.00 with the United States Fidelity and Guaranty Company, Balti- | more, Maryland, their Bond No. 23389-07-749-64 effective July 1, 1964. Premium has been paid to July 1, 1965.
The State Employees Health Insurance Fund has Public Employees Blanket Bond in the amount of $10,000.00 with the Maryland Casualty Company, Baltimore, Maryland, Bond No. 90-824476 dated July 13, 1962. Premium has been paid to July 1, 1965.
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.

agiji}iii3SIBI 495
GEORGIA STATE BOARD
OF PHARMACY (Drug Inspection)

IMHiMBBP

496 GEORGIA STATE BOARD OF PHARMACY DRUG INSPECTION DIVISION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 80,000.00

Budget Balancing Adjustment

Revenues Retained

Earnings

76.00

Transfers Other Spending Units

(--) 759.54

S SO, 000. 00 1 (-) 4,396.53 1
10.00 I (--) 741.49 1

Total Income Receipts

$ 79,316.46 $ 74, 871. 98

NON-INCOME Private Trust Funds

519.75

588. 24

CASH BALANCE, JULY 1st Budget Funds

1,783.01

3, 878. 92

Total

$ 81,619.22 $ 79,339. 14

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Fund
CASH BALANCE, JUNE SCth Budget Funds
Total

$ 50,797.00

17,448.93

1,494.08

1, 588.35

.00

78.50

.00

.00

4,308.66

1,431.78

...

73.25

51, 943..00 | 17, 482..87 I 1,211.73 1, 722.371
49.78 261.30 1 30.38 150.00 1 4,585.48 I 502.66 I 102.00 I

$ 77,220.55 $ 78,041. 57

519.75

588. 24

3,878.92

709.33

$ 81,619.22 $ 79,339. 14

mHBUBHWHH^BKHaHaaMHI^^USnnBM

GEORGIA STATE BOARD OF PHARMACY DRUG INSPECTION DIVISION BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Cash in Bank

.$

497
709.33

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES None
SURPLUS For Operations.

709.33

.00

.00

$

709.33

498 GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
SUMMARY
FINANCIAL CONDITION
The Balance Sheet reflects the cash position of the Drug Inspection Division of the Georgia State Board of Pharmacy on June 30, 1965, and shows no surplus for operations after providing reserves of $709.33 for liquidation of current accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Board for the year ended June 30,1965, was $80,000.00. Budget balancing adjustments of $(-)4,396.53 reduced the total allotment for the year to $75,603.47.
In addition to the $75,603.47 provided as the current year's appropriation, $10.00 was received from sales of druggist lists making total income receipts of $75,613.47.
From the $75,613.47 total income received, $21.49 was transferred to the State Personnel Board for the pro rata expense of the Merit System Administration and $720.00 for State Employees Health Insurance, leaving net income of $74,871.98.
The $74,871.98 net income, together with the $3,878.92 cash balance at the beginning of the fiscal year made a total of $78,750.90 available.
1,041.57 of the available funds was expended for budget-approved items of expense, and $709.33 remained on hand June 30, 1965.
All of this amount of $709.33 is for liquidation of current accounts payable at June 30, 1965.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:

499 GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION

EXPENSE
Personal Services Travel Expense Supplies and Materials Communications Printing Repairs and Alterations Rents Insurance, Bonding Pensions
Employees'Retirement Social Security Equipment Miscellaneous
Number of Employees on Payroll June30

YEAR ENDED JUNE 30

1966

1964

1963

$ 51,943.00 $ 50,797.00 $ 51,785.75

17,482.87

17,448.93

15,778.85

1,211.73

1,494.08

341.07

1,722.37

1,588.35

1,524.91

49.78

261.30

78.50

63.00

30.38

48.00

150.00

35.00

3,515.28 1,070.20
502.66 102.00

3,168.60 1,140.06 1,431.78
73.25

3,331.32 1,295.16 2,059.27
49.00

$ 78,041.57 $ 77,220.55 $ 76,311.33

7

7

8

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
Henry A. King, 2929 Peachtree Road, Atlanta, Georgia
H. D. Moseley, Dozier Drug Company, Dawson, Georgia
J. C. Register, Lanier-Register Pharmacy, Waycross, Georgia
The Board has on file Public Employees Blanket Bond, No. 3701451, of the Hartford Accident and Indemnity Company in the amount of $10,000.00, with premium paid to November 1, 1965.
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 Drug Inspection Division of the Board of Pharmacy for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

BHSK^KinKBBBHBniMMHUULSSSSnSH
501
GEORGIA PORTS COMMITTEE

502 GEORGIA PORTS COMMITTEE

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$

Budget Balancing Adjustment

1964
aoo $
.oo

1965
0 0Q
.00

Total Income Receipts

$

o.OO $

o 00

CASH BALANCE, JULY 1st Budget Funds

30,673.49

12,191.38

Total

$ 30,673.49 $ 12,191.38

EXPENSE Insurance Miscellaneous

PAYMENTS

Total Expense Payments

OUTLAYS Lands, Improvements Contracts

CASH BALANCE, JUNE 30th Budget Funds

Total

$

0 00 $

Q m

00

m

$

o.OO $

o.OO

18,482.11

12,191.38

12,191.38

.00

$ 30,673.49 $ 12,191.38

503
GEORGIA PORTS COMMITTEE
SUMMARY
INTRODUCTION
This report covers the operations of the Georgia Ports Committee for the fiscal year ended June 30, 1965. Operations of the Georgia Ports Authorityare being covered in a report filed under separate cover.
The members of the Committee were appointed and constituted the agents of the 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. Trippe, Vice-Chairman; 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., Secretary-Treasurer; P. 0. Box 68, Moultrie, Georgia
FINANCIAL CONDITION
All funds in the Committee account had been expended at June 30, 1965.
AVAILABLE INCOME AND OPERATING COST
There were no appropriations from the State to the Georgia Ports Committee in the fiscal year ended June 30, 1965.

"
504
GEORGIA PORTS COMMITTEE
A balance of $12,191.38 was on hand at July 1, 1964. In the fiscal year ended June 30, 1965, $12,191.38 was expended for contracts, thereby exhausting all funds in the Committee account.
Included in contract payments is payment of $9,805.56 to Georgia Ports Authority--Renewal and Extension Fund. This expenditure was made in accordance with minutes of Georgia Ports Committee of January 22, 1965these minutes are quoted in the unit report.
Appreciation is expressed for the cooperation rendered the State Auditor's office during this examination and throughout the year.

505 STATE BOARD OF PROBATION

506
STATE BOARD OF PROBATION

RECEIPTS

1964

INCOME FROM STATE REVENUE ALLOTMENTS

ATi2TT?--~----lWr
Budget Balancing Adjustment

$ 500,000.00
28,410.00

Transfers Other Spending Units

(-)7,593.19

l96S
$ 56973,,960992.0001
(-) 9,375.23

Total Income Receipts

$ 520,816.81 $ 652,225.78

NON-INCOME Private Trust Funds

5>833 53

11>285A2

CASH BALANCE, JULY 1st Budget Funds

5,472.18

11, 601. 55

Total

$ 532J22.52 $ 675ill2.45

PAYMENTS

IIZTIIZT -'- EXPENSE

5

xravei expense

Supphes and Material

Communication

Pnnt.ng, Pubhcxty.

Repairs

STM Insurance aBnedneBfltosnding
Equipment Miscellaneous Rent,,

- - - -^ $ 376423 16 $ 468942

66,299.99

88,841.83

4331 12

' ^

12



4>50590

-^

- ::: 34 52577:7654 13,063.38 5K11K5.9_4.

TM l m m
20,686 79 8II86.13

Total Expense Payments NON-COST
Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 514,687.44 $ 656,932.06

5j83353

^^^

,,11,,,m601_.5. 5

6,895.27

$ 532^22.52 $ 675,112.45

507
STATE BOARD OF PROBATION BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Funds Private Trust and Agency Funds Georgia Income Tax Social Security Tax
Total Current Assets

$ 6,895. 27

$ 1,122.74 4,375.81

5,498.55

$ 12,393.82

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Purchase Orders Outstanding Social Security Tax--Employer's Contribution.
RESERVES Private Trust and Agency Funds Georgia Income Tax Social Security Tax
SURPLUS None
Total Current Liabilities and Surplus

2,520.31 4,374.96

6,895. 27

1,122.74 4,375.81

5,498.55

.00 $ 12,393. 82

508
STATE BOAKD 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; House Bill No. 1136, Georgia Laws 1960, approved March 17, 1960; House Bill No. 617, George Laws 1960, approved March 23, 1960; House Bill No. 189, Georgia Laws 1962, approved February 7, 1962; House Bill No. 827, Georgia Laws 1964, approved March 10, 1964; and House Bill No. 102, Georgia Laws 1965, approved March 31, 1965; to administer the Statewide Probation Act. The Board is composed of the members of the State Board of Pardons and Paroles, acting in ex-officio capacity, but is not administered as part of the duties and activities of the Board of Pardons and Paroles, under provision of the Legislat ive Act referred to.
FINANCIAL CONDITION
The State Board of Probation ended the fiscal year on June 30, 1965, with no surplus after providing the necessary reserve of $6,895.27 to cover outstanding accounts payable and reserving $5,498.55 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, 1965, was $593,692.00. Additional funds allotted to the Department from the State's Emergency Fund to meet expenditures approved on budget, as provided by law, amounted to $67,909.01, making a total of $661,601.01. From this amount $84.74 was transferred to the State Personnel Board for pro rata cost of Merit System Administration and $9,290.49 for State Employees Health Insurance, leaving net income for operations of $652,225.78.
The $652,225.78 net income together with the cash balance of $11,601.55 on hand at the beginning of the fiscal year made a total of $663,827.33 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1965.
$656,932.06 of the available funds was expended for budget approved items of expense, and $6,895.27 remained on hand June 30, 1965.

509

STATE BOARD OF PROBATION

COMPARISON OF OPERATING COSTS
The Board's expenditures for operations the past three years are shown in the following statement:

YEAR ENDED JUNE 30

EXPENDITURES

1965

1964

1963

Personal Services

- --$ 468,942.89 $ 376,423.16 $ 348,154.25

Travel Expense

88,841.83

66,299.99

66,377.24

Supplies, Materials

7,493.97

4,331.12

4,081.41

Communications

13,845.91

12,507.96

11,107.94

Printing, Publicity

6,841.89

4,505.90

3,323.97

Repairs, Alterations
Rent

2,677.68 1,380.00

876.60 1,365.00

476.03 1,415.00

Insurance Bonding.

1,114.00

27.64

350.96

Pensions (Retirement System)

30,619.24

23,394.09

19,943.85

Pensions (Social Security)

13, 601.73

11,163. 66

9,822.80

Indemnities



213-00

-00

Equipment

20,686.79

13,063.38

6,783.80

Miscellaneous

886.13

515.94

636.82

Total Expense Payments

$ 656,932.06 $ 514,687.44 $ 472,474.07

Number on Payroll June 30

115

100

92

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, Wrightsville, Georgia
Mr. Walter O. Brooks, 115 Little John Trail, N. E., Atlanta, Georgia
A blanket bond is carried with American Motorists Insurance Company, their Bond No. 4SM113681, dated July 29, 1964. The three Board Members and employees of the Board are bonded in the amount of $10,000.00 with the exception of Mr. Marion H. Doyle who is bonded for $40,000.00, Mr. William H. Burson who is bonded for $25,000.00, and Mr. R. J. McNeil who is bonded for $20,000.00.
The blanket bond covers the faithful performance of duties and the accounting for all moneys that may come into the hands of the respective employees.
Annual premium on this policy in the amount of $1,114.00 was paid in the period under review.

510 STATE BOARD OP PROBATION
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, as amended, 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. All funds on hand at June 30, 1965, were verified by direct communication with depositories.
Appreciation is expressed to the officials and staff of the Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.


511
STATE PROPERTIES CONTROL COMMISSION


512 STATE PROPERTIES CONTROL COMMISSION

RECEIPTS

INCOME FBOM STATE REVENUE ALLOTMENTS

Revenue Retained

Rent on Investment Properties

$

1964 0. 00

NON-INCOME

State Revenue Collections Unfunded

.00

CASH BALANCE, JULY 1st

State Revenue Collections Unfunded

.00

Total

$

o.OO

1965
0.00 .00 .00
0.00

PAYMENTS EXPENSE
Miscellaneous Taxes--State, County, City (Tennessee)
CASH BALANCE, JUNE 30th State Revenue Collections Unfunded
Total

$

0.00 $

0.00

.00

.00

$

0.00 $

0.00

WttB^nKBEnMBKHnmBBmaaMa
513
STATE PROPERTIES CONTROL COMMISSION
SUMMARY
INTRODUCTION The State Properties Control Commission was created by Act of the Gen-
eral Assembly approved February 21, 1964, and Amendments approved March 24, 1965,andApril 25, 1965, 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 Governor's 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 Atlantic Railroad property to be operated for railroad purposes.
Provisions of Act of the General Assembly approved February 21, 1964, and Amendments approved March 24, 1965, and April 25, 1965, are quoted in Appendix to the unit report,
Members of the State Properties Control Commission on June 30, 1965, were, as follows:
Honorable Carl E. Sanders, Governor, Chairman
Honorable E. B. Davis, State Auditor, Vice-Chairman
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 Phillip M. Chandler, Chairman, State Institutions and Property Committee of the House, of Representatives
Honorable Joseph E. Loggins, Chairman, Public Utilities and Transportation Committee of the Senate
Honorable Robert E. Lee, Jr., Senator 47th District
Honorable Thomas B. Murphy, Representative, Haralson County

514
STATE PROPERTIES CONTROL COMMISSION
REVENUE COLLECTIONS
In the year ended June 30, 1965, $47,125.00 was received from Henry Grady Hotel (Old Governor's Mansion Site) ground rents, $13,698.84 from Plaza Hotel, Chattanooga, Tennessee, lease, $7,400.00 from Eastern Hotel, Chattanooga, Tennessee, lease, $585,000.00 from the Western and Atlantic Railroad lease, and $120.00 from the First Bank Building Corporation making a total of $653,343.84, all of which was transferred to the State Treasury's General Fund in the period under review.
Rents received in the fiscal year ended June 30,1965, from Henry Grady Hotel (Old Governor's Mansion Site) ground rents and from the Plaza Hotel lease cover the twelve months period from July 1,1964, to June 30, 1965; those from the Eastern Hotel property lease cover the twelve months period from July 1, 1964, to June 30, 1965; and rents from the Western and Atlantic Railroad lease cover twelve months period from July 1,1964, to June 30, 1965.
The June, 1964, payment of $45,000.00 on Western and Atlantic Railroad lease covering July, 1964, rent was not received by the State until July, 1964, and is shown as a receipt in report for the fiscal year ended June 30, 1965.
GENERAL
Prior to the 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 Governor's Mansion Site) ground rents and Western and Atlantic Railroad lease were deposited directly in the State Treasury's General Fund account and reported only in the Treasury Funding and Custody Account audit.

WtHKKKmKMKmK^HHmm^am^ma 515
DEPARTMENT OF PUBLIC HEALTH
I

516 DEPARTMENT OF PUBLIC HEALTH

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 12,940,000.00

Budget Balancing Adjustment

325,000. 00

Revenues Retained

Grants from U. S. Government

6,990,086.14

Donations

. oo

Earnings, Recoveries

655,412.24

Transfers Other Spending Units

(--) 6,804.75

$ 15, 250, 000. 00 .00
12, 075, 648. 72 25.00
211, 696. 64 93, 489. 56

Total Income Receipts

$ 20, 903, 693. 63 $ 27, 630, 859. 92

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

225,844.35 263.12

411, 751. 53 10.25

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Funds

5,473,729.08 476.88
3,833.33

6,181, 934. 25 740.00
3, 606. 09

Total

$ 26,607,840.39 $ 34, 228, 902. 04

^^^i

517
DEPARTMENT OF PUBLIC HEALTH

PAYMENTS
EXPENSE Personal Services Travel.-- -Supplies, Materials Communication- Heat, Light, Power.Water.... Publications, Printing..... Repairs
ZS;St.w^w:
Insurance Indemnities. Pensions, Benefits Grants to Civil Divisions..
Equipment Miscellaneous
Total Expense Payments

i64

1965

4,059,895.75 $ 4,629,414.13

424! 674.27

438,252.25

--"

382',820.45

167 027.99

TM
74,392.28
107 395 54


471,629.60 134.956.12 15,051.65 58,335.59
133,502.27
113,980.46
;

' 205 18
2,980,578.50 8 593 229.56 8,593 ^ ^

875.04
3,592,288.13 14,100,356.61
^ ^ ^

70 132 95 ^__

56,413.84

^19^33^3 $ 26,643,253.50

OUTLAYS
Land, Buildings Personal Services Contracts
Equipment

233,149.53 280 000.00
00

215,468.92 253,323.75
513,021.33

NON-EXPENSE Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State RevenueCollections Unfunnddeedd.. Private Trust Funds.
Total.

226,071.59

411,544.40

"6,'"1"81",' 9TM "3"4">.'."02"50

6,187",

7,,5260.

67
25

^ ^ ^

$ 26, 607,840. 39 $ 34, 228, 902. 04

518
DEPARTMENT OF PUBLIC HEALTH BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash

Revenue Collections

Budget Funds State

Regular Operations

$ 1,105, 606.03

Ga. Mental Hlth. Cntr. _. Mental Hlth. Const

909,730.10 41,006. 90

Medical Facilities Const. _ 3,985, 678.13 $ 6,042,021.16

Federal USPHS--Regular USCB--Regular Mental Hlth. Const

$ 134,381. 63 40,023.63
(--) 30,145.22

144,260. 04

Other--Private Funds Parke-Davis Co. Fund___

1,445.47

Private Trust and Agency Funds Employees Assn. Fund

750. 25
6,187, 726. 67 3,813. 22

Accounts Receivable County Health Units Federal Government MentalHlth. Const Medical Facilities Const
Total Current Assets

$ 30,145.22 12,918,353.99

$ 6,192,290.14 566.20
12, 948,499.21 12, 949, 065.41 $ 19,141,355. 55

BMHM!^BHMMDBHHnHB*uB

519
DEPARTMENT OF PUBLIC HEALTH BALANCE SHEET JUNE 30, 1965

LIABILITIES AND RESERVES

CURRENT LIABILITIES

Accounts Payable and Purchase

Orders in Process

State Funds

Regular Operations

$

Ga Mental Hlth. Cntr...

748,740.93 512,438.65 $ 1,261,179.58

Federal Funds Regular Operations
Allocated Balances--Medical
Facilities Const. Q+ntP Tnndq SSas^::::::"-

-$ 3,985,678.13 iMis.353.99

M 26<

249 ^

7'D6

16,904,032.12 $i8,i9i,46i.46

RESERVES For Revenue Collections

For Accounts Receivable

State For Contracts to Mature

State

Regular Operations

$

Ga. Mental Hlth. Cntr..--

MentalHlth. Const

*
356,865.10 397,291.45 41,006.90

,ou-'su5
g6g 2Q
795,163.45

Federal Regular Operations

For Special Projects

Federal Funds...

-S

Private Funds

For Private Trust and Agency
Funds Employees Assn. Fund

Total Current Liabilities and Reserves

H8.416.50 i.^o-m

,,,,,, ^

d'8g1l3 22

949 894.09 ___!__

355 55
_^^^===

I

520
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30, 1965, with no surplus, after providing the necessary reserves of $1,287,429.34 for accounts payable and purchase orders in process, $16,904,032.12 for funds allocated for medical facilities construction and reserving $750.25 for revenue collections to be transferred to State Treasury, $824,902.45 for contracts to mature, $119,861.97 for special projects, $3,813.22 for Private Trust and Agency Funds and $566.20 for Accounts Receivable.
REVENUE COLLECTIONS
This Department, as a revenue-collecting agency, collected in the year ended June 30, 1965, $58,090.57 in vital statistics fees, $27,665.00 bed inspection fees, $1,562.50 interest on time deposits from operating funds, $3,638.53 for sale of pulpwood and sand, and made refunds of $3,702.61, leaving net revenue of $87,253.99. The $87,253.99 net receipts together with the balance of $740.00 on hand at July 1, 1964, made a total of $87,993.99 to be accounted for.
$87,243.74 was funded to the State Treasury in the period under review and a balance of $750.25 remained on hand at June 30, 1965.
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 $15,250,000.00.
In addition to the $15,250,000.00 provided as the current year's appropriation, $12,075,648.72 was received from the several U. S. Government Grants for Public Health services, $118,225.01 for Crippled Children services $2o.00 from gifts, $92,341.46 from the State Hospital Authority, $530 17 from U. S. Government for Civil Defense, $600.00 frcm rent, and a net amount of $93,489.56 was transferred from other agencies, making net income receipts for the year $27,630,859.92.
The $27,630,859.92 income and the $6,181,934.25 cash balance at the beginning of the year made a total of $33,812,794.17 available with which to meet expenditures approved on budget for the fiscal year.
$27,625,067.50 of the available funds was expended for budget approved items of expense and outlay, leaving cash balance of $6,187,726.67 on hand June 30, 1965, the end of the fiscal year.

i

^^^^^^

521

DEPARTMENT OF PUBLIC HEALTH

COMPARISON OF OPERATING COSTS Expenditures for the operating costs of the Department the past three
years are compared in the following statement:

BY FUND

YEAR ENDED JUNE 30

1965

1964

1963

OPERATIONS

Regular Operations

state

$

U. S. Public Health Service.-

U. S. Children Bureau

Other Funds Ga. Mental Health Service

Mental Health Const, and Authority Rentals
Talmadge Memorial Hospital. _

Medical Facilities Construction

State Federal

8,921,052.29 1,810,402.43 1,938,567.29
120' 254- 72 1,407,328.59
1,817,151. 09 840, 000. 00
2,502,202.50 8,268,108.59

8, 206, 006. 72 1, 641, 978. 84 1, 740, 070. 25
94, 225. 89 181, 024.10
2, 015, 297. 36 840, 000. 00
2, 089, 409. 25 3, 387, 476. 05

9,193, 063.15 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

$ 27, 625, 067. 50 $ 20,195, 488. 46 $ 23, 408, 655. 52

BY OBJECT

EXPENSE

Personal Services

5

Travel Expense

Supplies, Materials

Communication

Heat, Lights, Power, Water._.

Printing, Publicity

Repairs, Alterations

Rents--State Hospital Auth. ..

Rents--Other Insurance, Bonding

Pensions
Benefits Grants-in-Aid--County Hlth.

Units Grants to Counties for
Social Securities Grants--Medical Facilities

Construction Other Grants Indemnities Equipment Miscellaneous

4,629,414.13 $ 438, 252. 25 471, 629. 60 134,956.12 15,051. 65 58, 335. 59 133, 502. 27
2, 450,000.00 113, 980. 46 3, 288. 59 727, 431. 56
2, 864, 856. 57
3,331, 226. 75
123,129. 74
10, 607,191. 66 38, 808. 46 875.04 444, 909. 22 56, 413. 84

4, 059, 895. 75 $ 424, 674. 27 382, 820. 45 167,027. 99 14, 733. 09 35, 402. 04 74,392. 28
2,130, 000. 00 107,395. 54 1, 855.33 638, 006. 73
2,342, 571. 77
3,140, 498. 72
114,950.91
5,325, 137. 46 12, 642. 47 205.18 639,996. 00 70,132. 95

4, 069, 556. 09 461, 492. 91 500, 936.39 138, 254. 44 15,103. 90 88,155. 61 57, 891. 53
2,880, 000. 00 105, 868.16 6, 043. 77 604, 428. 95
2, 608, 279. 51
2, 997, 984. 72
107, 408.33
7,174,847. 24 20, 408. 60 252.00 40, 005.80 52, 508.37

$ 26, 643, 253. 50 $ 19, 682,338. 93 $ 21,929, 426. 32

522 DEPARTMENT OP PUBLIC HEALTH

BY OBJECT (Cont'd)
OUTLAY Land, Bldg., Improvements. _.$ Equipment

YEAR ENDED JUNE 30

1965

1964

1963

468,792.67 $ 513,149.53 $ 427,959.23

513,021.33

1,051,269.97

$ 27, 625,067.50 $ 20,195,488.46 $ 23,408, 655. 52

Number of Employees on Payroll

June 30

General

745

710

690

Ga. Mental Health Center...

28

2

Georgia Trainees

18

33

13

791

745

703

PRIVATE TRUST AND AGENCY FUNDS
Included with the Private Trust and Agency Funds is the Employees Association Fund, an agency fund account handled by the Treasurer of the State Department of Public Health.
Receipts in this Fund amounted to $531.90 in the period under review. The receipts of $531.90 together with balance of $3,606.09 on hand at July 1, made a total of $4,137.99 to be accounted for. $324.77 was expended from this Fund in the period under review leaving a balance of $3,813.22 on hand June 30, 1965.
GENERAL
Members of the State Board of Health 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; State-at-Large; Americus Fred L. Allman, M. D.; 5th District; Atlanta Harrison Bray; State-at-Large; Manchester Wesley A. Carr, D. D. S.; State-at-Large; Augusta B. W. Forester, M. D.; 6th District; Macon

**%

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523
DEPARTMENT OF PUBLIC HEALTH
A. G. Funderburk, M. D.; 2nd District; Moultrie
Roy L. Gibson, M. D.; 3rd District; Columbus
S. Lanier Hardman; State-at-Large; Covington
J. M. Hawley, D. D. S.; State-at-Large; Columbus
John D. Marshall; State-at-Large; Camilla
J. T. Mercer, D. V. M.; State-at-Large; Elberton
Carl E. Pruett; State-at-Large; Griffin
Duncan B. McRae, M. D.; 8th District; McRae
Julian K. Quattlebaum, Jr., M. D.; 1st District; Savannah
Fred H. Simonton, M. D.; 7th District; Chickamauga
Richard H. Smoot, M. D.; 4th District; Decatur
The Georgia Commission on Alcoholism was abolished by Act of General Assembly, approved March 7, 1960, effective as of July 1, I960, 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 Services, 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 authority, 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 $100,000.00 with the United States Fidelity and Guaranty Company. Bond No. 23352-07-124-60. Bond is dated January 11, 1960.
Mr Frank C. Smith is bonded as Director of the Division of Administration of the Georgia Department of Public Health for 1TM'TMTM^^ United States Fidelity and Guaranty Company, Bond No. 233o2-07-99S-bl, dated May 15, 1961.
Employees of the Department of Public Health, the Battey State Hospital the Milledgeville State Hospital, the Gracewood State School and Hospital are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond. This bond is written by the Lumbermen's Mutual Casualty Companv, Bond No. 1S112002, dated January 1, 1961.

524
DEPARTMENT OF PUBLIC HEALTH
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 Auditor's office during this examination and throughout the year.

-

..-

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525

DEPARTMENT OF PUBLIC HEALTH ALCOHOLIC REHABILITATION SERVICES

526
DEPARTMENT OF PUBLIC HEALTH ALCOHOLIC REHABILITATION SERVICES

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 350,000.00

Budget Balancing Adjustment

.00

Revenues Retained

Grants, V. S. Government

22,861.25

Earnings

24,448.40

Transfers Other Spending Units

(--) 7,040.97

$ 370,000.00 .00
73,435.00 24,014.42 (--) 7,209.54

Total Income Receipts

$ 390,268.68 $ 460,239.88

NON-INCOME Private Trust Funds

3,437.56

4,863.87

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

32,684.44 6,190.30

53,624.23 7,075.71

$ 432,580.98 $ 525,803.69

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds

$ 261,962. 67 $ 313,537.37

5,341.54

7, 715. 74

38,121.45

43, 585. 73

5,586.72

8,163. 88

11,449.99

11,251.95

1,613.57

3,355. 99

8,248.80

20,859. 70

3, 624.35

4, 522. 97

541.87

85.09

17,874.86

23,552.00

8,084.22

9,327.51

7,420.72

7, 535. 48

$ 369,328.89 $ 454,035. 28

2,552.15

4, 431. 35

53,624.23 7,075. 71

59,828.83 7,508.23

$ 432,580.98 $ 525,803.69

(IMM""^TM"~TM^^^^TM

527
DEPARTMENT OP PUBLIC HEALTH ALCOHOLIC REHABILITATION SERVICES
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Private Trust and Agency Funds
Accounts Receivable U. S. Government
Inventories
Total Current Assets

$ 59,828.83 7,508.23 $ 67,337.06
4,502. 06 8,510.85
$ 80,349.97

LIABILITIES, RESERVES AND SURPLUS
ii CURRENT LIABILITIES Accounts Payable

$ 22,082.61

RESERVES For Contracts to Mature
Federal Funds Chaplain Training Project Short Term Training Proj ect

$ 7,845.00

$ 27,031.51 62.00

27,093. 51

For Private Trust and Agency Funds For Inventories

7,508.23 8,510.85

50, 957.59

SURPLUS Appropriated Funds to be Transferred to State Treasury
Total Current Liabilities, Reserves and Surplus -

7,309. 77 $ 80,349.97

528
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICES
SUMMARY
The Georgia Commission on Alcoholism was abolished by Act of the General Assembly, approved March 7, 1960 (Georgia Laws 1960, pages 205-210), effective as of July 1, 1960, and its functions, powers and duties transferred to the State Department of Public Health. An Advisory Committee 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 Services, 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.
FINANCIAL CONDITION
The Alcoholic Rehabilitation Services of the Department of Public Health ended the fiscal year on June 30, 1965, with a surplus of $7,309.77, which will be transferred to the State Treasury in the next fiscal period, after providing reserves of $22,082.61 to cover accounts payable and purchase orders in process, $7,845.00 for contracts to mature, $27,093.51 for special projects, $8,510.85 for inventories, and $7,508.23 for Private Trust and Agency Funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Alcoholic Rehabilitation Services for the fiscal year was $370,000.00 and in addition to this $370,000.00 provided as the current year's appropriation $97,449.42 was collected and retained from fees and grants, making total income of $467,449.42 for the year ended June 30, 1965. From this $467,449.42, a net amount of $7,209.54 was transferred to other State units, leaving $460,239.88 available income for the year.
The $460,239.88 income and the $53,624.23 cash balance at the beginning of the year made a total of $513,864.11 available with which to meet expenditures approved on budget for the fiscal year.
$454,035.28 of the available funds was expended for budget approved items of expense and outlay, leaving cash balance of $59,828.83 on hand June 30, 1965, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of accounts payable and contracts to mature in the amount of $29,927.61 and, as previously stated, $27,093.51 is reserved for special projects.

B^TM""^TM"

529 DEPARTMENT OF PUBLIC HEALTH ALCOHOLIC REHABILITATION SERVICES

COMPARISON OF OPERATING COSTS
The expenditures for operations of the Alcoholic Rehabilitation Services for the year are compared in the following statement with the expenditures for this unit for the two previous fiscal years:
YEAB ENDED JUNE 30

EXPENSE

1965

1964

1963

Personal Services

$

Travel Expense

Supplies Communication. HeaTLight^WaterV:

Printing? Publicity opnfliTc

Rents Pensions (Employees' Retirement) .... Pensions (Social Security)

Insurance, Bonding.

Benefits Indemnities Equipment Miscellaneous

313,537.37 $ 7,715.74
43,585.73 8,163. 88
11,251.95
3,355.99 20,859.70
4-522-97 15,396. 64
7,781.36 541.87 374.00 85.09
9, 327. 51 7, 535. 48

261,962.67 $ 5,341.54 38,121. 45 5, 586. 72
11,449.99
1,613.57 8,218.80
3'624'35 11.520. 50
6,354.36 .00 .00 .00
8, 084. 22 7,420. 72

252,082.48 2,623 94 39, 286.19 5, 516.82
9,782.35
1,682.07 7,797.56
3'618-U 11,148.84
5,734.10 1,197.91
.00 7.91 5,137. 43 7, 057. 68

Total Expense Payments

$ 454,035.28 $ 369,328.89 $ 352,673.39

OUTLAY

Land, Buildings, Improvements

-0O

^

1,743. 23

Total Cost Payments

$_ 454,035.28 $ 369,328.89 $ 354,416.62

Number of Employees on Payroll June30

91

75

69

The per capita cost of this unit for the year ended June 30, 1965, 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:
GEORGIAN CLINIC In Patient Out Patient

CHATHAM CLINIC
Out Patient

Net Operating Cost Average Daily Cost
Average Daily Census Average Daily Per Capita Cost

$ 199,165.63 $ 142,661.45 $ 61.996.68

S

545.66 $

390.85 $ 249.99*

35

52

$

15.59 *

7. 51 $

11. db

(*) 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 In-Patients and Out-

patients.

530
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICES
GENERAL
The Advisory Committee for the Alcoholic Rehabilitation Services is as follows:
Rev. T. S. Boehm; Augusta, Georgia
Mr. Frank Cheatham; 601-4 Industrial Building, Savannah, Georgia
Rev. Charles C. Duncan; McCaysville, 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. Box No. 4545, Atlanta 2, Georgia
Employees of this unit of the Department of Public Health are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond. This bond is written by the Lumbermen's Mutual Casualty Company, Bond No. 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 Auditor's office during this examination and throughout the year.

IHMKi^^MMTM*B"BM"iTM,"""BSMl^^H
531
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME

532 DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 3,700,000.00 $ 3,800,000.00

Budget Balancing Adj ustment

(--) 280,437. 74 (--) 794, 562. 26

Revenues Retained

Earnings, Hospital Services

176,471.00

188,935.10

Donations

24,001.48

4,276.28

Transfers Other Spending Units

(--) 101,036. 58 (--) 98,614.35

Total Income Receipts

$ 3,518,998.16 $ 3,100,034.77

NON-INCOME Private Trust Funds

34,089.79

34,164.23

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

365,034.59 153.14

424,057.53 120.50

Total

$ 3,918,275.68 $ 3,558,377.03

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

$ 2,394,007.03 $ 2,272,329.49

5,202.36

21,073.76

485,483.72

463,975.05

25,427.77

34,071.10

98,262.38

97,613.50

4,026.52

2,888.13

62,126.13

11,761.84

6,531.54

733.15

346.12

10,901.83

1,419.71

2,473.60

209,426.36

210,428.58

144,899.15

40,677.58

22,816.43

21,549.07

$ 3,459,975.22 $ 3,190,476.68

34,122.43

34,175.88

424,057.53 120.50

333,615.62 108.85

$ 3,918,275.68 $ 3,558,377.03

HI^^MM^BBlMHMflHHHiKlHMMH

533 DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
BALANCE SHEET JUNE 30, 1965

ASSETS
CURBENT ASSETS Available Cash Budget Funds Store Account Private Trust and Agency Funds
Accounts Receivable Georgia Renderers, Inc
Inventories General Operations Store
Total Current Assets

$ 294,052.03 39- 563.59
129.85 $ 333,745.47

50-94

$ 32,875.15 7,452.13

40,327.28

$ 374,123.69

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders in Process

General Operations
store

$ 279,736.72 2,288.70 $ 282,025.42

RESERVES For Accounts Receivable Store--Cash and Inventory
Private Trust and Agency Funds Inventory-Operations

$

50.94

44,727.02

129- 85

32,875.15

77,782.96

SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Current Liabi lities, Reserves and Surplus-

14,315.31 $ 374,123. 69

I

534
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, 1965, with a, surplus of $14,315.31 which will be funded to the State Treasury in the next fiscal period, after reserving $282,025.42 for liquidation of outstanding accounts payable and purchase orders in process and providing reserves of $44,727.02 for stores accounts, $129.85 for Private Trust and Agency Funds held on this day, $32,875.15 for funds invested in inventories and $50.94 for accounts receivable.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Hospital in the year ended June 30, 1965, was $3,800,000.00. The amount provided with which to meet expenditures approved on budget was $3,005,437.74 and the remaining $794,562.26 was lapsed to the State's General Fund, under provisions of State law.
In addition to the $3,005,437.74 provided as the current year's appropriation, $28,969.20 was received from employees' subsistence, $129,289.84 from patients' board and treatment, $11,992.29 from store operations, $15,834.00 from rooms and meals, $4,276.28 in donated commodities, and $2,849.77 from sales and other sources, making total receipts for the year $3,198,649.12.
From the $3,198,649.12 received, $41,233.58 was transferred to the Department of Public Health, $12,620.74 to the State Personnel Board for pro rata cost of Merit System Administration, $44,606.06 for Employees Health Insurance Fund, and $153.97 to the Department of Education for pro rata share of operating Surplus Property Division, leaving net income of $3,100,034.77.
The $3,100,034.77 income and the $424,057.53 cash balance at the beginning of the period made a total of $3,524,092.30 available with which to meet expenditures approved on budget for the fiscal year.
$3,190,476.68 of the available funds was expended for budget approved items of current operating expenses of the Hospital, and $333,615.62 remained on hand June 30, 1965, the end of the fiscal year.
Of this $333,615.62 remaining cash balance, $279,736.72 is reserved for outstanding accounts payable, $39,563.59 for the Patients' Store Account leaving a balance of $14,315.31 to be funded to State Treasury in the next fiscal period.

wm

WmmBMmamam^*^^^^^

535

DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME

COMPARISON OF OPERATING COSTS Expenditures by the Hospital for the past three years are compared in the
following statement:

YEAR ENDED JUNE 30

EXPENSE

1965

1964

1963

Personal Services Travel Expense

$2.272,329.49 $2,394,007.03 $2,583,055.01

-- - 21,073.76

5,202.36

4,978.81

SSls SeriaisV.:::::::.. Communication Heat, Light, Water

463,975.05 34,071.10 97,613.50

485,483.72 25,427.77 98,262.38

m,^ 30, 79.10 104,150.78

Printing Publicity
RpTiairq
RerXs

2,888.13 ,, 11,761.84
733.15

4,026.52 62,126.13
6,531.54

4,817.52 250,416.45
8,170.59

fnsurance; Bonding.:::::::::::::.--- 10, Wi. 83

Pensions (Retirement System)

210,304.35

346. 209,426.36

* M 255,330.25

indemnities

2,473.60

1419.71

4,343.72

Equipment Benefits and MisceUaneous

40,677.58 21,673.30

144,899.15 22,816.43

58,718.53 23,591.77

Total Expense Payments

$3,190,476.68 $3,459,975.22 $4,029,922.34

OUTLAY Land, Building and improvementsEquipment

.00 w _^

.00 207 519.11 __^___

Total Cost Payments

$3,190,47^68 $3,459,975.22 $4^01,291.17

Number of Employees on Payroll June30

586

577

726

'
The net operating cost for the year ended June 30, 1965, by application of accounts payable and inventories to the cash disbursements and excluding store account and certain major improvements was $3,154,452.75. 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

1965

1964

1963

Net Operating Cost
Total Patient Days
Average Daily Census Per Capita Cost Per Day

$3,154,452.75

179,280

49g

$

17-35

$3,140,523.13

200,880

5

$

15.64

$3,914 778.49

252,360

'

$

15.30

536
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 $10,000.00 each under Public Employees Honesty Blanket Position Bond. Bond is written by the Lumbermen's Mutual Casualty Company, Bond No. H1S112002, dated January 1, 1961, and covers any loss or losses sustained by the insured, the amount of indemnity on each of the employees being $10,000.00, through any fraudulent 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Hospital and Department of Public Health for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

aUHUiimBi MM^^
537
DEPARTMENT OF PUBLIC HEALTH Gracewood State School
and Hospital
I

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i nIHMl

538

DEPARTMENT OF PUBLIC HEALTH GRACEWOOD STATE SCHOOL AND HOSPITAL

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$4,135,000.00 $4,600,000.00

Budget Balancing Adjustment

Revenues Retained

Grants, U. S. Government

55,400.00 181,515.00

Earnings, Hospital Services

184,100.30 196,738.05

Donations

49,420.10

59,175.10

Transfers Other Spending Units

(--)45,900.77 (--)129,586.31

Total Income Receipts

$4,378,019.63 $4,907,841.84

NON-INCOME Private Trust Funds

166,702.35 185,030.74

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

722,706.02 237,893.97 119,460.87 165,789.37

Total

$5,386,888.87 $5,496,555.92

539 DEPARTMENT OF PUBLIC HEALTH GRACEWOOD STATE SCHOOL AND HOSPITAL

PAYMENTS
EXPENSE Personal Services
Travel
SuppUes,"MateriaYs7__." Communication Heat, Light, Power, Water Publications, Printing Repairs
Rents
insurance;;::::::: indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Contracts
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

1964

1965

$2,456,861.71 $2,956,580.38

.

15,055.55

15,553.56

1,021,319.25 1,086,912.79

33,506.40 120,056.01

36,284.91 143,875.37

2,887.93

3,274.54

124,319.91

35,368.60

3,506.02

6,746.18

i.^-81 1.751.99
217,587.85

i7>953-28 3,697.79
283,222.18

311,911.52 214,732.67

16.518.69

17,037.43

$4,326,684.64 $4,821,229.68

-00 536,147.04

17,147.34 .00

120,373.85 161,261.70

237,893.97 307,358.79 165.V89.37 189,558.41
$5,386,888.87 $5,496,555.92

I^^^H^^IH

540 DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Funds Private Trust and Agency Funds Patients' Deposit Fund Patients' Canteen and Entertainment Funds
Accounts Receivable U. S. Government.
Inventories
Total Current Assets-

$ 307,358.79 161,321.18 28,237.23 189,558.41 $ 496,917.20
8,962.89 459, 574. 58 $ 965,454.67

LIABILITIES AND RESERVES

CURRENT LIABILITIES

Accounts Payable and Purchase Orders in Progress

Regular Operations

$ 313,221.68

Improvement Fund

3,100.00 $ 316,321.68

RESERVES Private Trust and Agency Funds Inventories
Total Current Liabilities and Reserves.

$ 189, 558. 41 459,574.58

649,132.99

$ 965, 454. 67

541
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, 1960.
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, 1965, with no surplus, after providing the necessary reserve of $316,321.68 to cover outstanding accounts payable, purchase orders in process and encumbrances for improvements and reserving $189,558.41 for Private Trust and Agency Funds held on this date. The School had $459,574.58 invested in inventories at June 30, 1965.
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, 1965, was $4,600,000.00.
In addition to this allotment of State appropriated funds, the School received $100,000.00 from the Department of Public Health as the Federal Government's portion on the construction of the Rehabilitation and Evaluation Center, $60,519.00 from the Federal Government on the construction of sewage disposal plant, $113,852.60 from pay patients, $59,105.96 deducted from employee's salaries for subsistence, $18,408.94 from the Department of Education for milk program, $11,560.75 from the Department of Education for Vocational Rehabilitation,$20,996.00 from U. S. Government on in-service training, $23,779.49 from sales, rents and miscellaneous income, and $59,175.10 was received in donated commodities, making total receipts for the year of $5,067,397.84.
From the total receipts, $46,986.35 was transferred to the Department of Public Health for administrative cost and laboratory services, $1,333.28 to Medical College of Georgia for salaries, $325.78 to the State Department of Education for Food Distribution cost, $38,918.01 to the Department of

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BBMHI

542
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
Education for Vocational Rehabilitation Training, and $71,992.58 to the State Personnel Board for the pro rata share of the cost of Merit System Administration and Employees Health Insurance Fund, leaving net income available of $4,907,841.84. This net income and the cash balance of $237,893.97 on hand at the beginning of the fiscal year made a total of $5,145,735.81 available with which to meet expenditures approved on budget.
$4,821,229.68 of the available funds was expended in the year for budgetapproved items of current operating expenses, $17,147.34 was paid for land, buildings, improvements and equipment, and $307,358.79 remained on hand June 30, 1965, 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:

EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement System) Benefits Indemnities Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$2,956,580.38 $2,456,861.71 $1,947,356.79

15,553.56

15,055.55

9,045.29

1,086,912.79 1,021,319.25 845,301.38

36,284.91

33,506.40

24,044.89

143,875.37 120,056.01 108,124.90

3,274.54

2,887.93

1,475.37

35,368.60 124,319.91

78,386.17

6,746.18

3,506.02

3,008.48

17,953.28

1,401.81

34,250.02

276,189.08 217, 587. 85 170,011.24

7,033.10

.00

.00

3,697.79

1,751.99

1,517.65

214,732.67 311,911.52

44,351.17

17,027.43

16,518.69

19,974.51

$4,821, 229. 68 $4,326, 684. 64 $3, 286,847.86

1

543

DEPARTMENT OF PUBLIC HEALTH

GRACEWOOD STATE SCHOOL AND HOSPITAL

OUTLAY Land, Buildings and Permanent Improvements Equipment
Total Outlay Payments
Total Cost Payments
Number of Employees on Payroll
Average Daily Census

YEAR ENDED JUNE 30

1965

1964

1963

$ 17,147.34 $ 536,147.04 $ 649,810.93

.00

.00 55,772.19

$ 17,147.34 $ 536,147.04 $ 705,583.12

$4,838,377.02 $4,862,831.68 $3,992,430.98

891

793

608

1,799

1,771

1,658

The net operating cost for the year ended June 30, 1965, by application of accounts payable and inventories to the cash disbursements and deducting miscellaneous income receipts and donated commodities was $4,761,719.95, exclusive of amounts expended for land, buildings and permanent improvements. The average daily census was 1,799 for the year, giving an average daily cost per capita of $7.25. The actual cash payment cost per capita, exclusive of outlay payments, was $7,355, which compares with $6,708 for the previous year ended June 30, 1964.
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, 1965, amounted to $189,558.41 and consisted of $28,237.23 in Patients' Canteen and Entertainment Funds and $161,321.18 in Patients' Deposit Fund.
The Patients' Canteen and Entertainment Funds reflected a balance of $19,639.52 at July 1, 1964, which with receipts of $60,835.58 in the fiscal year ended June 30, 1965, made a total of $80,475.10 to be accounted for.
From the $80,475.10 total, $52,237.87 was expended for purposes as shown on page 8 of the unit report, leaving a balance of $28,237.23 in the Patients' Canteen and Entertainment Fund accounts at June 30, 1965.
A balance of $146,149.85 was on hand in the Patients' Deposit Fund on July 1, 1964, which with receipts of $80,100.00 in the fiscal year ended June 30,1965, made a total of $226,249.85 to be accounted for. $64,928.67 was withdrawn from the Fund in the fiscal year and $161,321.18 remained on hand June 30, 1965.

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544
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
GENERAL
Books and records of the operating accounts of the Gracewood State School and Hospital are kept in the Central Accounting Office of the Department 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 Health.
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 cooperation and assistance given the State Auditor's office during the course of this examination and throughout the year.

~*&fc 545
DEPARTMENT OF PUBLIC HEALTH Milledgeville State Hospital

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546
DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

RECEIPTS

1964

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 16, 000, 000. 00

Budget Balancing Adj ustment

86, 470. 00

Revenues Retained

Grants--U. S. Government

.00

Earnings, Hospital Services

641,241.48

Donations

634,197.18

Transfers Other Spending Units

161,214.59

1965
17,300,000.00 280, 409. 99
272, 638.33 713, 695. 68 528,706.35 60,481.48

Total Income Receipts

$ 17, 523,123.25 $ 19,155, 931.83

NON-INCOME Private Trust Funds

1, 187,717.23 1,489,966.20

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Total

1,320, 422. 24 564, 366. 84

883, 452.10 665, 041. 87

$ 20, 595, 629. 56 $ 22,194,392. 00

547 DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

1964

1965

$ 11,171,158.75 27,147.05
4,195,587.92 24,494.74 472,808.55 5,769.99 122,916.64 11,788.05 170,032.69 25,545.34 982,972.87 585,035.09 42,448.60

12,070, 338. 91 22, 888. 44
4,117, 729. 28 27, 077.83 465, 373. 26 6, 874. 56 251, 341. 67 10, 504. 90 76, 824. 85 10, 056. 97
1,130, 938. 44 403, 253. 52 34, 274. 81

$ 17,837,706.28 $ 18,627,477.44

00
122,387.11 -00

6, 691. 53 341,055.85
12,423.23

1,087,042.20 1, 370, 439.

883,452.10 665,041.87

1, 051, 735.88 784, 568. 09

$ 20,595,629.56 $ 22,194,392.00

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IHBaHHI

548 DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash

Budget Funds

$1,051,735.88

Private Trust and Agency Funds

Patients' Benefit Fund

$ 109,768.74

Patients'Deposit Fund

674,799.35 784,568.09 $1,836,303.97

Accounts Receivable U. S. Government--For Child Rehabilitation Center Veterans' Service Board--For Veterans'Home

$ 45,244.46 139,715.00

184,959.46

Inventories Supplies and Materials

1, 291, 616. 83

Total Current Assets

$3,312,880.26

LIABILITIES AND RESERVES
CURRENT LIABILITIES Accounts Payable Regular Operations Improvements
RESERVES For Private Trust and Agency Funds For Veterans' Home Funds For Inventories
Total Current Liabilities and Reserves

$1,089,925.20 1,000.00 $1,090,925.20
$ 784, 568. 09 145, 770.14
1,291,616.83 2,221,955.06
$3,312,880. 26

E
549
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
FINANCIAL CONDITION The Milledgeville State Hospital had no surplus at June 30, 1965, after
providing the necessary reserve of $1,089,925.20 for accounts payable and purchase orders outstanding and reserving $1,000.00 for contracts to mature, $784,568.09 for Private Trust and Agency Funds, $145,770.14 for Veterans' Home Funds and $1,291,616.83 for inventories.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Milledgeville State Hospital for operations in the fiscal year ended June 30, 1965, was $17,300,000.00. This was increased to $17,580,409.99 by transfer of $280,409.99 from the State's Emergency Fund to meet expenditures approved on budget, as provided by law.
This $17,580,409.99 allotment of State appropriation funds was supplemented by $523,706.35 in donated commodities, $991,334.01 from sales, rents, pay patients, employee subsistence, and other sources, and $495,979.47 transfer from the Veterans' Home Commission, making total receipts for the period $19,591,429.82.
From the $19,591,429.82 received, $61,547.72 was transferred to the State Personnel Board for pro rata share of the cost of State Merit System Administration, $238,930.34 to Employees Health Insurance Fund, $9,153.43 to the State Department of Education for pro rata share of the cost of distributing surplus commodities, and $125,866.50 to the State Department of Public Health for laboratory services, Research and Training Program, and administrative costs, leaving net income of $19,155,931.83.
The $19,155,931.83 net income together with $883,452.10 cash balance on hand at the beginning of the fiscal period made a total of $20,039,383.93 available.
$18,627,477.44 of the available funds was expended in the year for budgetapproved items of expense, $360,170.61 was paid for buildings, improvements and equipment,and $1,051,735.88 remained on hand June 30, 1965, the end of the fiscal year.
The first lien on current assets totaling $3,312,880.26 is for liquidation of accounts payable in the amount of $1,090,925.20 and the remaining assets totaling $2,221,955.06 are reserved for Private Trust and Agency Funds, Veterans' Home Funds and inventories.

550
DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

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

1965

1964

1963

EXPENSE

Personal Services

$ 12,070,338. 91 $ 11,171,158. 75 $ 10,138, 738.29

Travel Expense

22,888.44

27,147.05

24,762.48

Supplies and. Materials

4,117,729.28 4,195,587.92 3,983,586.24

Communication

27,077.83

24,494.74

23,335.47

Heat, Light and Water

465,373. 26

472,808. 55

434,927.49

Printing and Publicity

6,874. 56

5,769. 99

7,323. 98

Repairs and Alterations

251,341.67

122,916.64

138,874.73

Rents

10,504.90

11,788.05

7,932.00

Insurance and Bonding

76,824.85

170,032.69

6,858.98

Pensions (Retirement System) 1,130,844. 90

Benefits

93.54

982,972.87

990, 671.17

Indemnities

10,056.97

25,545.34

15,349.89

Equipment

403,253.52

585,035.09

322,057.14

Miscellaneous

34,274.81

42,448.60

28,696.60

Total Expense Payments.._$ 18, 627,477.44 $ 17,837, 706.28 $ 16,123,114.46

OUTLAY New Buildings and Improvements Equipment

$ 347,747.38 $ 122,387.11 $ 200,525.87

12,423.23

219,101.38

Total Outlay Payments $ 360,170.61 $ 122,387.11 $ 419,627.25

Total Cost Payments

$ 18, 987, 648.05 $ 17, 960,093.39 $ 16, 542, 741.71

Number of Employees on Payroll End of Payroll Period

3,166

3,000

2,775

Average Daily Hospital Population for Year Ended June 30

11,690

11,756

11,611

The net operating cost as calculated by the Health Department for the year ended June 30, 1965, by application of accounts payable and inventories to the cash disbursements and deducting miscellaneous receipts and donated commodities was $17,885,360.15, exclusive of amount expended for land, buildings and permanent improvements. This net operating cost, the average

:3Bfci:-

551 DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

daily census and the average daily per capita cost are compared with the previous year in the following statement:

YEAR ENDED JUNE 30

1965

1964

1963

Net Operating Cost

$17,885,360.15 $ 16,438,161.96 $ 15, 645,352.93

Average Daily Cost

$ 49,000.99 $ 45,036.06 $ 42,863.98

Average Daily Census

11,690

11,756

11,611

Average Daily Per Capita Cost...$

4.19 $

3.83 $

3.69

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, 1965, amounted to $784,568.09 and consisted of $674,799.35 deposits to inmates' personal accounts and $109,768.74 in the Patients' Benefit Fund. $680,000.00 of these funds are on time deposit. No memorandum was available to the auditors from the depository reflecting the deposit of $30,000.00 Patients'Benefit Fund, but we were able to ascertain from interest payments that such funds do exist. The auditors were furnished a list of the individual patients' account balances as of June 30, 1965. This listing, which is on file with work papers, was reconciled with control account as of above date.

GENERAL
Accounts Receivable at the end of the fiscal year on June 30, 1965, amounted to $184,959.46 of which $45,244.46 is due from the Federal Government on construction of Rehabilitation Center for Children and $139,715.00 is due from the Veterans' Service Board for Veterans' Home operations.
All receipts disclosed by examination for the period under review have been accounted for, and expenditures were within the limits of budget approvals and supported by proper voucher.

HMHHHBHJ "HHnHMMHanHMIHHHHB

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552
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
Books and records of the cash receipts and disbursements of the Milledgeville State Hospital are maintained in the Central Accounting Office of the Department of Public Health in Atlanta, with cost accounts and Patients' Benefit and Deposit 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 cf the Department of Public Health.
Appreciation is expressed to the officials and staff of both the Department of Public Health and the Milledgeville State Hospital for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

553
DEPARTMENT OF PUBLIC SAFETY

"^i

^HIBBHB^H

554 DEPARTMENT OF PUBLIC SAFETY

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 5,775,000.00 $ 6,460,000.00

Budget Balancing Adj ustment

67, 631.47

72, 752.83

Transfers--Other Spending Units

(--) 78,438.82 (--) 100,154. 70

Total Income Receipts
NON-INCOME Private Trust Funds State Revenue Collections Unfunded
CASH BALANCE, JULY 1st Budget Funds Private Trust Funds

$ 5,764,192.65 $ 6,432,598.13

167,044.81

354,893.81 297,145. 78

387,258.82

432,764.39 15,675.00

Total

$ 6,318,496.28 $ 7,533,077.11

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Insurance Contracts
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds Revenue Collections Unfunded
Total

$ 3,790,248.53 $ 4,149,313.16

23,409.99

29,471.71

504,282.70

566,014.45

91,650.11

100,762.63

58,346.05

64,541.81

26,439.13

63,846.67

178,668.59

190,763.59

8,312.71

10,332.90

4,455.31

2,963.25

50,269.97

37,028.50

325,490.09

382,920.55

539,113.95

482,557.89

11,173.60

49,957.12

$ 5,611,860.73 $ 6,130,474.23

106,826.35

337 5Q
306,188.61

151,369.81

345,926.81

432,764.39 15,675.00

428,362 18 24,642.00 297,145.78

$ 6,318,496.28 $ 7,533,077.11

mm

555
DEPARTMENT OF PUBLIC SAFETY BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Operating Fund Budget Funds Private Trust and Agency Funds
Revenue Collection Fund
Total Current Assets

$ 428,362.18 24,624.00 $ 452,986.18
297,145.78
$ 750,131.96

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Operating Fund Accounts Payable

RESERVES

Operating Fund

For Purchase Orders Outstanding-

For Barracks Construction

For Police Academy

For Revenue Collection Funds-

Paid to State Treasury, July, 1965-

For Private Trust and Agency Funds

Police Academy Building Fund- _$ 24, 642.00

U. S. Income Tax

(--) 18.00

$ 49,385. 41

162,930.17 100, 000. 00 113, 285.19
297,145. 78

24, 624. 00

697,985.14

SURPLUS Operating Fund Surplus Budget Funds--Returned to State Treasury, July, 1965
Total Current Liabilities, Reserves and Surplus

2, 761.41 $ 750,131.!

KHBBraraBl^mMB^BHBni

556 DEPARTMENT OF PUBLIC SAFETY

SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30, 1965, with a surplus of $2,761.41, after providing $49,385.41 for Accounts Payable, $162,930.17 for purchase orders outstanding, $213,285.19 for construction projects, $297,145.78 for Revenue Collection Funds and $24,624.00 for Private Trust and Agency Funds. This Surplus was transferred to the State Treasury in July, 1965.

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, 1965, the Department collected $2,116,795.53 from sale of driver's licenses and $594,611.61 from fees for driver's licenses checks, accident reports and other sources, making total revenue collection of $2,711,407.14 for the year. $2,414,261.36 was transferred to the State Treasurer in the period under review and $2,971.45 was transferred in July, 1965.
The $2,711,407.14 collected in the fiscal year just closed compares with $2,138,272.02 collected in the previous fiscal year ended June 30, 1964, and $1,253,437.12 collected two years ago.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Department of Public Safety for the year ended June 30, 1965, was $6,460,000.00. To meet expenditures approved on budget $72,752.83 was transferred from the State Emergency Fund, as a special appropriation under provision of State law, making total allotment for the year $6,532,752.83.

In addition to the $6,532,752.83 funds provided as the current year's appropriation, $4,816.02 was transferred from the State Department of Public Defense, making total receipts of $6,537,568.85.

The Department sold equipment as follows that was deducted from payments of a like nature.

Used Cars (159) Tires and Tubes Other Equipment

$131,552.00 15,571.82 3,701.50

$150,825.32

HBHBi

557

DEPARTMENT OF PUBLIC SAFETY

The sale of used cars, tires, and equipment had the approval of the State jf Supervisor of Purchases, as required by law.
From the $6,537,568.85 total income received, $15,293.05 was transferred I to the State Personnel Board for the pro rat a cost of Merit System and I $89,677.67 for the Employees Health Insurance Fund, leaving net income of I $6,432,598.13.
The $6,432,598.13 net income and the $432,764.39 cash balance on hand I at the beginning of the fiscal year made a total of $6,865,362.52 available with which to meet the year's operating expense.
$6,130,474.23 of the available funds was expended in the year for budget I approved items of expense, $306,526.11 was paid for new buildings and improvements and $428,362,18 remained on hand June 30, 1965, the end of the I fiscal year.

COMPARISON OF OPERATING COSTS The Department's expenditures for operations are compared for the past
I three years in the following statement: YEAR ENDED JUNE 30

BY ACTIVITY
Georgia Bureau of Investigation Drivers License Bureau Georgia State Patrol Police Academy

1965

1964

1963

$1,062,911.94 $ 954,180.27 $ 927,178.52

1, 241,966.81 939,440. 23 975, 605. 60

4,132,121. 59 3,825,066.58 3, 476,409.47

-00

.00 550,000.00

$6,437,000.34 $5,718,687.08 $5,929,193.59

BY OBJECT

EXPENSE Personal Services

$4,149,313.16 $3,790,248.53 $3,703,796.41

Travel Expense

29,471.71

23,409.99

19,100.72

Supplies, Materials

566,014.45 504,282.70 452,997.95

Communication

100,762.63

91,650.11

80,307.65

Heat, Light, Water

64,541.81

58,346.05

52,029.59

Printing, Publicity

63,846.67

26,439.13

25,853.48

Repairs, Alterations

190,763.59 178,668.59 197,282.97

Rents

10,332.90

8,312.71

8,216.90

Insurance, Bonding

2,963.25

4,455.31

4,467.81

Pensions-Employees' Retirement... 284,091.35 239,053.56 238,407.74

Pensions-Social Security

98,829.20

86,436.53

77,356.39

Indemnities

37,028.50

50,269.97

43,667.62

Equipment

482,557.89 539,113.95 313,280.98

Miscellaneous

49,957.12

11,173.60

9,401.70

Total Expense Payments

$6,130,474.23 $5, 611,860. 73 $5,226,167.91

HHHBmOHHBinilHHI MM^^^MI

Hi ^BBnVKl

558 DEPARTMENT OF PUBLIC SAFETY

YEAR ENDED JUNE 30

BY OBJECT (Cont'd)

1965

1964

1963

OUTLAY Land, Buildings and Improvements^ 306,526.11 $ 106,826.35 $ 703,025.68

Total Cost Payments

$6,437,000.34 $5,718, 687.08 $5,929,193.59

Number of Employees on Payroll June 30

795

737

707

MOTOR VEHICLE EQUIPMENT
Inventory of automobiles shows that the Department owned 441 cars at the beginning of the period under review, and that 141 new cars were purchased in the period and 159 used cars were sold, leaving a total of 423 cars on hand at June 30,1965. A detail of the cars bought and sold is shown in the unit report with other equipment purchased.
The 423 cars and trucks owned by the Department on June 30, 1965, were reported as to distribution and location, as follows:

LOCATION

MAKE

Headquarters Staff

Director

1963 Oldsmobile

Deputy Director

1963 Oldsmobile

Commanding Officer

1964 Pontiac

G. B. I. Director

1963 Pontiac

Treasurer

1964 Pontiac

Assistant Treasurer

1964 Plymouth

Personnel Director

1962 Pontiac

Assistant Personnel Director

1963 Plymouth

Supervisor Motor Vehicle Inspection

1965 Plymouth

Asst. Supervisor Motor Vehicle Inspection. 1964 Plymouth

Supervisor, Safety Education

1963 Pontiac

Supervisor, Maintenance

1964 Chevrolet (Truck)

Supervisor, Accident Reporting

1965 Ford

Supervisor, Drivers License

1963 Pontiac

Asst. Supervisor, Drivers License

1963 Pontiac

Supervisor, Radio Division

1962 Pontiac

Supervisor, Training Division

1964 Ford

Supervisor, Firearms Division

1963 Plymouth

Special Service

1964 Pontiac

Supervisor, Safety Responsibility

1964 Plymouth

W&M

559 DEPARTMENT OF PUBLIC SAFETY

LOCATION Headquarters Staff (Continued): Executive Security Post
For Use of the Governor For Use of the Lt. Governor
Georgia State Patrol (35 Stations) Georgia Bureau of Investigation Safety Education Crime Lab Drivers License Field Officers License Pick-up Radio Maintenance G. S. P. Garage State Prison--Reidsville Awaiting Sale

MAKE

1962 Pontiac (1) 1963 Pontiac (1) 1963 Plymouth (3) 1965 Ford (1) 1965 Oldsmobile 1965 Pontiac
1965 Ford

6 1 1
28 238 64
H *>

12
5 5
8
1 38
423

All of the automobiles listed above are in the custody of the Department of Public Safety, with the following exceptions:
One 1965 Oldsmobile is assigned by the Department of Public Safety for use of the Governor of the State, one 1965 Pontiac is assigned by the Department for use of the Lieutenant Governor, and one 1965 Ford to the Warden of the Georgia State Prison at Reidsville.
The Code Sections which apply to purchase and use of passenger automobiles 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, 1951.
Under this Act those drivers involved in an accident, who have no liability insurance, are required to make a deposit of funds with the Department cov! ering 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

560

DEPARTMENT OF PUBLIC SAFETY

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 depositor's 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 Treasurer's records.

Summary of this account, which is carried as the "Bureau of Safety Responsibility," is as follows:

Funds on Hand July 1, 1964 (In State Treasury) Deposits in Year Ended June 30, 1965

$130,184.09 120,152.14

$250,336.23 Less:
Payments and Refunds in Year Ended June 30, 1965.._ 128,284.69

Funds on Hand June 30, 1965 (In State Treasury)

$122,051.54

Section 18 of the Motor Vehicle Safety Responsibility Act, as amended, Georgia Laws 1956, Page 560 provides in part, as follows:
"In any case where, after the expiration of one (1) year from the date of the accident or from the date of deposit of any security under Subdivision 3 of Section 7, the Director is unable to contact the depositor by mail or receive any response from the depositor, the Director shall have a notice printed in the local newspaper in which legal notices are usually printed in the county of the last known address of the depositor once each week for four (4) consecutive weeks. Such notice shall specify that the depositor is eligible for the return of the security subject to the provisions of this section and shall further specify that if no response is received from the notice within one (1) year from the date on which the last notice is printed, the security will be deposited in the general fund of the State Treasury. If no response from the notice is received by the Director, the Director shall dispose of the security as provided herein. The cost of the publication shall be deducted from the security

ISMi
561
DEPARTMENT OF PUBLIC SAFETY
on deposit, regardless of whether the security is returned to the depositor or his legal representative or deposited in the State Treasury."
$3,646.61, 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 with.
MOTOR VEHICLE INSPECTION FEES
In the fiscal year ended June 30, 1965, the Department of Public Safety collected $247,594.50 in motor vehicle inspection fees at $0.25 each under provisions of Act of General Assembly approved April 3, 1963, and amendments thereto. This Legislative Act provides that a fee of $1.25 shall be charged for each certificate of inspection and approval, $0.25 of which shall be remitted to the Director as a regulatory fee.
Provisions of this Act of April 3, 1963, are quoted, in part, in Appendix to the unit report.
GENERAL
Department of Public Safety Board members on June 30, 1965, were:
Honorable Carl Sanders, Governor Chairman of Board; State Capitol; Atlanta, Georgia Honorable Arthur Bolton, 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. O. 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 $10,000.00 dth the Fidelity and Deposit Company of Maryland, Bond No. 55-81-425 dated November 1, 1961.

iHamMHn TM<BBBmaamtutmmmmmmKtKKnKKHHHKKUBKM

BoM

562
DEPARTMENT OF PUBLIC SAFETY
E. B. Harbin is bonded for $5,000.00 as Deputy Director with the Fidelity and Deposit Company of Maryland, Bond No. 76-78-326, dated November 1, 1963.
Roger H. Weaver is bonded as Treasurer and Disbursing Officer of the Department for $10,000.00 with the Fidelity and Deposit Company of Maryland, Bond No. 55-82-566, 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 No. 53-79-284. Coverage is for $2,500.00 each on positions, under Insuring Agreement No. 2--Honesty Blanket Position Bond Coverage. Riders are attached to bond providing an additional $5,000.00 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, 1960.
The Department of Public Safety also held a Mercantile Robbery and Safe Burglary bond, covering robbery inside the premises in the amount of $5,000.00 and outside the premises in the amount of $1,800.00, and $5,000.00 for safe burglary. This bond is written by the American Motorist Insurance Company, Bond No. 459-277 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 expenditures 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 Auditor's office during this examination and throughout the year.

HUH
563
PUBLIC SERVICE COMMISSION

BnHHl

564 PUBLIC SERVICE COMMISSION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 460,000.00 $ 460,000.00

Budget Balancing Adj ustment

(--)27, 955. 67 (--) 2,810. 58

Transfers, Other Spending Units

(--) 2,768.40 (--) 2,465.54

Total Income Receipts

$ 429,275.93 $ 454, 723. 88

NON-INCOME Private Trust Funds State Revenue Collections Unfunded

2, 665. 96 75. 00

3,354.05 -) 74.50

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded

.00

782. 89

75.00

Total

$ 432,016.89 $ 458,861.32

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous Indemnities
Total Expense Payments
NON- COST Private Trust Funds.
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded.
Total

$$ 346,,66557..54 i > 367,021.75

22, 769. 32

24, 415. 48

7,249. 22

5, 666. 04

14, 207. 96

14,138. 60

2,171.72

3,045. 29

352. 55

394. 23

152.10

1,135. 90

66.50

117.00

29, 291.12

32, 749.08

3, 422. 67

3, 956.36

1,818. 84

1, 957. 08

333. 50

.00

$ 428,493.04 $ 454,596.81

2. 665. 96

3, 354. 05

782. 89 75.00

909.96 .50

$ 432,016.89 $ 458,861.32

PUBLIC SERVICE COMMISSION
BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
Available Cash in Bank Revenue Collections Budget Funds
Total Current Assets

565

$

0.50

909.96

$

910. 46

LIABILITIES. RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES Revenue Collections Unfunded
SURPLUS For Operations
Total Current Liabilities, Reserves and Surplus

$

909.96

.50

.00

$

910. 46

^BB^Hi
566
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30, 1965, with no cash surplus after providing reserve of $909.96 for accounts payable and $0.50 for unfunded revenue collections.
REVENUE COLLECTIONS
The Public Service Commission is the revenue-collecting agency for licenses and fees levied against motor carriers coming under the jurisdiction of that office, as provided by law.
In the year ended June 30, 1965, $328,604.00 was collected from licenses issued to motor carriers and $3,770.00 from certificates of public convenience, making total collections in the amount of $332,374.00, which with the cash balance of $75.00 on July 1, 1964, made $332,449.00 total funds to be accounted for.
From the total funds of $332,449.00, transfers in the amount of $332,448.50 were made to the State Treasury in the period under review, and $0.50 remained on hand at June 30, 1965, to be funded to the Treasury in the next fiscal period.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Public Service Commission in the year ended June 30, 1965, was $460,000.00. Budget balancing adjustments of $2,810.58 reduced the total allotment for the year to $457,189.42.
In addition to the $457,189.42 funds provided as the current year's appropriation, $4,127.54 was transferred from the State Department of Public Defense, making total receipts of $461,316.96.
From the $461,316.96 total income received, $6,593.08 was transferred to the State Personnel Board, of which $973.08 was for the pro rata cost of Merit Administration, $70.00 for Management Seminar and $5,550.00 for Employees Health Insurance Fund, leaving net income receipts in the amount of $454,723.88.
The $454,723.88 net income receipts and the $782.89 cash balance on hand at the beginning of the period on July 1, 1964, made $455,506.77 available.
$454,596.81 of the available funds was expended in the year for budget approved items of expense and $909.96 remained on hand June 30, 1965, the end of the fiscal year.

^g

HHI

567

PUBLIC SERVICE COMMISSION

i COMPARISON OF OPERATING COSTS
Expenditures for operating cost of the Commission in the past three years : are compared in the statement following:

I EXPENSE
Personal Services Travel Expense Supplies, Materials Communication Services Printing, Publicity Repairs, Alterations Rents Insurance and Bonding Pensions Indemnities Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963



$$ 336677,,002211..7755 $ 346,657.54 $ 338,517.91

2244,,441155..4488

22,769.32

27,361.96

5,666.04

7,249.22

7,966.87

14,138. 60

14,207.96

18,355.86

3,045.29

2,171.72

7,733.25

394.23

352. 55

625.12

1,135.90

152.10

152.10

117.00

66.50

77.00

32, 749.08 .00

29,291.12 333.50

29,212.24 .00

3,956.36

3,422.67

4,931.44

1,957.08

1,818.84

1,855.36

$ 454,596.81 $ 428,493.04 $ 436,789.11

Number of Employees on Payroll June 30

48

45

47

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, 1966, and amount of coverage as follows:

Crawford L. Pilcher, Chairman A. O. Randall, Secretary Robert N. Fellows, Cashier Herbert R. Daugherty, Inspector W. E. Doolittle, Inspector A. J. Fort, Inspector James H. Hooks, Jr., Inspector Donald J. Lawrence, Inspector T. S. Tyson, Inspector

$ 2,500.00 2,500.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

$19,000.00

Hi HHMHHDMHHH
568
PUBLIC SERVICE COMMISSION
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 officials and employees be increased to an amount of not less than $10,000.00 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.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Books and records of the Public Service Commission were found in good condition, and appreciation is expressed to the officials and staff for the cooperation and assistance given to the office of the State Auditor during this examination and throughout the year.

1
569
SUPERVISOR OF PURCHASES

^BBHHi

570 SUPERVISOR OF PURCHASES

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 275,000.00 $1,275,000.00

Budget Balancing Adjustment

(--) 1,265.92 (--) 689.22

Revenues Retained

Earnings from Services

.00 156,936.75

Transfers--Other Spending Units

(--) 4,773.52 (--) 4,893.41 1H

NON-INCOME Private Trust Funds.

$ 268,960. 58 $1, 426,354.12

3,395. 54

3,622.70

CASH BALANCE, JULY 1st Budget Funds
Total

1, 265.99

232.29

$ 273,622.09 $1,430,209.11

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments.
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 201,526.99 $ 213,588.76

2, 650.18

2,585.41

5,753.52

3, 638. 23 l"

25,450.90

16,049. 99 j

10,522.29

5,420.52

1,392.93

2,269.48 mi

156.00

156.00 1:

189.11

52.50

4,446.15

17,315.32

19,160.78

3, 659.52

6,542. 26

1,377.50

440.01

9,994.26 $ 274,350.09

3,395. 54

3, 622. 70

232. 29 1,152, 236.32 $ 273,622.09 $1,430,209.11

SUPERVISOR OF PURCHASES
OPERATING ACCOUNT BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Budget Fund

Due from Private Trust and Agency Funds

$

Accounts Receivable

W. T. Jay--Telegram to Milwaukee Braves, Inc.

Private Trust and Agency Funds Due to Budget Fund

Total Current Assets

571

0.12

3.52 $

3.64

(-) -12 3.52

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES None Reported
RESERVES Private Trust and Agency Fund U. S. Income Tax
SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Reserves and Surplus

0.00

(-)

,12

3.64 3.52

mwUtiHSit-KkSHii

(iaMHHHimHnHlH H^HHl

572
SUPERVISOR. OF PURCHASES STATE OF GEORGIA INSURANCE AND HAZARD RESERVE FUND
BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Cash--Citizens and Southern National Bank

$ 153,379.04

Due to Executive Department--For Advances Made

to Insurance Fund While Administered by That

Department

(--) 1,142. 84 $ 152,236.20

INVESTMENTS Time Deposit--Citizens and Southern Natl. Bank.
Total Assets.

1,000,000.00 $1,152, 236. 20

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
None Reported
RESERVES To Pay Losses on Insured Property as provided in Paragraph 2(A) of Executive Order dated September 21, 1964
SURPLUS None
Total Reserves

$

0.00

1,152, 236.20
.00 $1,152, 236. 20

573
SUPERVISOR OF PURCHASES
SUMMARY
INTRODUCTION This report includes the findings and results of an examination of both the
Operating Account of the Supervisor of Purchases and the State of Georgia Insurance and Hazard Reserve Fund activated by Executive Order on September 21, 1964.
SUPERVISOR OF PURCHASES OPERATING ACCOUNT
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June 30, 1965, with a surplus of $3.64 in the Budget Fund, which should be repaid to the State Treasury.
This surplus arose due to the overpayment of Federal Withholding Tax in the month of March, 1965, in the amount of $0.12 and the payment of a telegram to Milwaukee Braves, Inc., in the amount of $3.52. The nature of this telegram was urging the Milwaukee Braves to move its baseball team to Atlanta. This is not an expenditure necessary for the operation of the office of the Supervisor of Purchases and should be reimbursed.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the office of the Supervisor of Purchases for the year ended June 30, 1965, was $275,000.00. The amount provided with which to meet expenditures approved on budget was $274,310.78 and the remaining $689.22 was lapsed to the State's General Fund, under provisions of State Law.
From the $274,310.78 income, $718.62 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $4,174.79 for the Employees' Health Insurance Fund, leaving net income of $269,417.37.
The $269,417.37 net income, together with a cash balance of $232.29 on hand July 1, 1964, made $269,649.66 funds available with which to meet the year's operating expenses.
$269,649.54 of the available funds was expended in the year for budgetapproved items of expense and $0.12 was due from Private Trust and Agency Funds at June 30, 1965, for overpayment made to Director of Internal Revenue on Withholding Taxes.

HHHMBMH^HHMMHHHHHHi

nHi

574

SUPERVISOR OP PURCHASES

COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past three years are compared in the following statement:

EXPENDITURES
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs Rents Insurance--Bonding Pensions (Retirement) Equipment Miscellaneous
Number of Employees on Payroll June 30

YEAR ENDED JUNE 30

1965

1964

1963

$ 213,360.76 2,559.01 3,638.23 16,049.99 5,420.52 2,269.48 156.00 52.50 19,160.78 6,542.26 440.01

201,526.99 9 2, 650.18 5,753.52
25,450.90 10, 522. 29 1, 392. 93
156.00 189.11 17,315.32 3, 659. 52 1,377. 50

200, 632. 27 3,595.41 7,281.44 16, 984. 01 13, 764. 52 1,052.93 149.16 397.89 16,888. 99 3, 262.96 1,347.80

$ 269, 649.54 $ 269,994.26 $ 265,357.38

37

33

36

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 $15,000.00, written by the Travelers Indemnity Company, Hartford, Connecticut, Public Official Bond, Definite Term, Bond No. 1026070, dated February 7, 1963.
The premium for the entire term of this bond was paid in the fiscal year ended June 30, 1963.
Mr. S. Franklin Skrine, Deputy Supervisor of Purchases, is bonded for $15,000.00 with the Travelers Indemnity Company, Hartford, Connecticut, Public Official Bond, Indefinite Term, Bond, No. 1026069, dated February 7, 1963.
The annual premium was paid in the current fiscal year in the amount of $52.50.
Public Employees Blanket Bond coverage on employees of the office of Supervisor of Purchases is with the American Casualty Company, Bond No. 437741, dated May 16, 1962.
Annual premium installment was paid prior to July 1, 1964, covering the amount due for the current period.

575
SUPERVISOR OF PURCHASES
STATE OF GEORGIA INSURANCE AND HAZARD RESERVE FUND
In 1960, the State Legislature authorized a program of self-insurance. The Executive Department, Governor's Office, until June, 1965, received premiums from various State agencies and purchased coverage from outside insurance companies. In June, 1965, $96,219.84 was paid to the Supervisor of Purchases for all collections remaining in the fund administered by the Executive Department as an agency function.
Page 9 of the unit report shows a copy of the Executive Order activating the self-insurance program. The Supervisor of Purchases began operating this program in May, 1965.
FINANCIAL CONDITION
At June 30, 1965, $1,153,379.04 was on deposit either in interest bearing time deposits or in checking accounts. From this amount, $1,142.84 was due to the Executive Department for advances made from their Operating Account to the Insurance Fund during the time that this fund was administered by that department.
The $1,153,379.04 less the $1,142.84 due to the Executive Department left a net of $1,152,236.20 in reserve to pay losses on insured property as provided in paragraph 2(a) of Executive Order dated September 21, 1964.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the activation and operation of the State of Georgia Insurance and Hazard Reserve Fund was $1,000,000.00 for the year ended June 30, 1965.
$282,094.31 was received from various departments as premiums. From this amount, $125,157.56 was paid to insurance companies for co-insurance, leaving net premium income of $156,936.75.
The $1,000,000.00 appropriation together with the net premium income of $156,936.75 made $1,156,936.75 available in the period under review.
$4,446.15 was paid to various State agencies for losses sustained in the period under review, and $254.40 was paid to Gentry and Associates for fees and travel expense in connection with adjustment of these losses, making total expense payments of $4,700.55.
The $1,156,936.75 receipts less expense payments of $4,700.55 left a balance of $1,152,236.20 which was on deposit with the Citizens and Southern National Bank of Atlanta. The net balance in the checking account was $152,236.20, and $1,000,000.00 was on time deposit bearing interest at the rate of 3J4% Per annum.

^BflHHH
576
SUPERVISOR OF PURCHASES
PRIVATE TRUST AND AGENCY FUNDS Claims for losses amounting to $30,126.51 were collected from insurance
companies and were paid to respective agencies sustaining such losses.
GENERAL All receipts disclosed in this examination were accounted for, and all
disbursements were substantiated by proper purchase order and cancelled check and were within limits of budget approval.
Funds on deposit were verified by direct communication with the depositories.
Appreciation is expressed to the Supervisor of Purchases and his staff for their cooperation with the Department of Audits and the representative from this department.

577 GEORGIA REAL ESTATE INVESTMENT BOARD

^^^^HHIHI

578
GEORGIA REAL ESTATE INVESTMENT BOARD

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$

0.00

Revenues Retained

Earnings

18,285.00

Transfers Other Spending Units

(--) 78.00

$

0.00

9,815.43 (--) 75.40

Total Income Receipts

$ 18,207.00 $ 9,740.03

NON-INCOME Private Trust Funds.

85.00

84.70

CASH BALANCE, JULY 1st Budget Funds

5,998.86

13,785.46

$ 24,290.86 $ 23,610.19

PAYMENTS
EXPENSE Personal Services... Travel Expense Supplies, Materials Communication Repairs Insurance
Total Expense Payments
NON-COST Private Trust Funds.
CASH BALANCE, JUNE 30th Budget Funds

$ 9,450.00 635.41 15.14 274.35 28.00 17. 50

J Er 9,660. 00 489. 62 63. 35 289. 03 51. 17. 00

$ 10,420.40 $ 10,570.48

85.00

84.70

13, 785.46

12,955. 01

$ 24,290.86 $ 23,610.19

9^1

579
GEORGIA REAL ESTATE INVESTMENT BOARD BALANCE SHEET JUNE 30, 1965

ASSETS
0 CURRENT ASSETS Available Cash in Banks Budget Funds Private Trust and Agency Funds _
Total Current Assets

$ 12,955.01 119.46
$ 13,074.47

RESERVES AND SURPLUS
RESERVES Private Trust and Agency Funds U. S. Income Tax State of Georgia Income Tax
SURPLUS For Operations
Total Reserves and Surplus

112.70 6.76 $

119.46

12,955. 01 $ 13,074.47

Bn^HH
580
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 34-39). 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 Instate 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, Vice-Chairman; Metter, Georgia N. Rountree Youmans, Secty.-Treas.; Citizens & Southern National
Bank; Atlanta, Georgia Cleon E. Moore; Citizens Bank; Fort Valley, Georgia J. C. Palmer, Jr.; First National Bank; Waynesboro, Georgia
FINANCIAL CONDITION
The Georgia Real Estate Investment Board had a surplus of $12,955.01 on June 30, 1965, available for operations after reserving $119.46 for Private Trust and Agency Funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS
In the fiscal year ended June 30, 1965, there was no State Appropriation; however, $9,815.43 was received from loan application fees.
From the $9,815.43 income received, $75.40 was transferred to the State Employees Health Insurance Fund leaving available net income of $9,740.03.
The $9,740.03 net income and the $13,785.46 cash balance at the beginning of the fiscal year made a total of $23,525.49 available to the Board with which to meet current expenses.
$10,570.48 of the available funds was expended in the fiscal year for expense of operating the Board and $12,955.01 remained on hand June 30, 1965, the end of the fiscal year.

581

GEORGIA REAL ESTATE INVESTMENT BOARD

| COMPARISON OF OPERATING COSTS
Operating costs of the Board for the past three years are compared in -I the following statement:

EXPENDITURES
Personal Services Travel Expense Supplies, Materials Communications Printing, Publications Repairs Insurance

YEAR ENDED JUNE 30

1965
$ 9,660.00 489- 62 63.35 289.03
51-48 17.00

1964
450.00 $ 635. 41
15.14 274.35
28.00 17.50

1963
6, 983. 75 99.69 64.97 237. 55 44.85 14.00 80.00

$ 10, 570.48

10, 420. 40 $ 7, 524. 81

Number of Employees on Payroll

June 30

2

GENERAL
Checks are signed by the office secretary and either the Chairman or Secretary-Treasurer of the Board.
At the April 18, 1963, meeting of the Georgia Real Estate Investment Board, Mr. N. Rountree Youmans was duly elected Secretary-Treasurer and is bonded in this position in the amount of $5,000.00. Bond No. 23387-03-577-63 is written by the United States Fidelity and Guaranty Company, Baltimore, Maryland, with effective date of April 24, 1963. In the fiscal'year ended June 30,1963, 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 $5,000.00 with the Fireman's Fund Insurance Company, San Francisco. This Bond No. 406578 effective April 17, 1963, is dated May 7, 1963, with premium paid to April 17, 1966.
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 Secretary-Treasurer.
Appreciation is expressed to the members, officials, and employees of the Georgia Real Estate Investment Board for the co-operation and assistance given the State Auditor's office during this examination and throughout the year.

iHHBD^BMI

583 GEORGIA RECREATION COMMISSION

HHBBMEMaHMHHHBHBHMHMBMHMMHMH

HRsMHM

584 GEORGIA RECREATION COMMISSION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 25,000.00

Budget Balancing Adj ustment Transfers Other Spending Units

(--) 180.00

$ 25,000.00 15,000.00
(--) 404.83

NON-INCOME Private Trust Funds

$ 24,820.00 $ 39,595.17

74.58

188.72

CASH BALANCE, JULY 1st Budget Funds
Totals

.00

3,474.83

$ 24,894.58 $ 43,258.72

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Heat, Light, Power, Water Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Total

$ 10,570.96 $ 23, 698.12

4,502.65

5,714.97

604.15

1,139. 67

916.37

2, 503.18

.00

2, 669.15

451.11

.00

.00

102. 22

67.55

222. 52

28.00

28.00

.00

2,417.49

4,111.93

4, 033. 61

92.45

319.26

$ 21,345.17 $ 42,848.19

74.58

188. 72

3,474.83

221.81

$ 24,894.58 $ 43,258.72

GEORGIA RECREATION COMMISSION
BALANCE SHEET JUNE 30, 1965
ASSETS CURRENT ASSETS
Available Cash Budget Funds In Bank
Private Trust and Agency Funds U. S. Income Tax
Total Current Assets

3S5

$

221.81

(--) 35-20

$

186.61

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable, Purchase Orders Outstanding Brown Printing Company
RESERVES For Private Trust and Agency Funds U. S. Income Tax
SURPLUS To be refunded to State Treasury
Total Current Liabilities, Reserves and Surplus

$

91.20

(--) 35.20
130. 61* $ 186. 61

Note: $7.21 of this amount has been paid into the State Treasury, Check No. 715.

OHMMHBBMHMHMinSn

nHHP

586 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 445-449 is quoted in the unit report.

Members of the Georgia Recreation Commission are as follows:

District

Rev. Robert T. Baggott, Jr. 4 First Baptist Church Newnan, Georgia

Mrs. W. A. Bowen

1

c/o Bowen Furniture Company

Statesboro, Georgia

Mr. James E. Brown

*i

Dalton, Georgia

Mr. Archie L. Campbell, Jr. c Warner Robins, Georgia

Mr. Luke L. Rushton, Sr. Young Harris College Young Harris, Georgia

District 9

Mr. J. W. Stone Crisp County Recreation Dept. Cordele, Georgia

Mr. William R. Tiller

10

Evans, Georgia

Mr. Verne J. Pickren 700 Kingsland Drive Folkston, Georgia

Mr. Joseph A. Wyant 5484 Trimble Road, N. E. Atlanta, Georgia

Advisory Council Members of the Georgia Recreation Commission are

as follows:

District

District

Dr. Hugh Burton Masters

10

Director

The Ga. Center for Continuing

Education

University of Georgia

Athens, Georgia

Mr. Fred Caswell

7

Cartersville, Georgia

Mr. James A. Colley

8

Supt. of Parks and Recreation

226 S. Madison Avenue

Douglas, Georgia

Charles Eaves Elberton, Georgia
Mr. Jim Goff Supt. of Recreation Moultrie Recreation Dept. City Hall Moultrie, Georgia
Mr. Charles M. Graves Park and Recreation Specialist
and Planner 2195 Monroe Drive, N. E. Atlanta, Georgia

587

GEORGIA RECREATION COMMISSION

District

District

Mr. Roy A. Hammond

1 Mr. Claude Lewis

6

Superintendent of Recreation

Warner Robins, Georgia

Dublin Recreation Department

Dublin, Georgia

Mr. Ralph G. Turner

Mr. A. C. (Cliff) Kerby Director of Employee Activities Callaway Mills Co., Inc.

Athletic Director Recreation Dept., Fair Road Statesboro, Georgia

LaGrange, Georgia

Mr. John H. Davis is Executive Director of the Georgia Recreation Commission.

FINANCIAL CONDITION
The Georgia Recreation Commission had a surplus of $130.61 at June 30, 1965, after reserving $91.20 for liquidation of accounts payable and purchase orders outstanding and providing reserves of $( --)35.20 for Private Trust and Agency Funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Georgia Recreation Commission for the fiscal year ended June 30, 1965, for operations was $40,000.00. A transfer of $404.83 to the State Merit System and Employees Health Insurance Fund left net income of $39,595.17.
The $39,595.17 net income, together with $3,474.83 cash balance on hand at the beginning of the fiscal year made a total of $43,070.00 available for operations.
From the $43,070.00 available funds, expenditures of $42,848.19 were made for operating the Commission, leaving a cash balance of $221.81 on hand at June 30, 1965.

GENERAL
Mr. John H. Davis is bonded as Executive Director by the American Motorists Insurance Company, Chicago, Illinois, their Bond No. 3SM113 355 dated October 18, 1963, in the amount of $10,000.00.

HMKBMBMHB

HMMnnmHHi

UMHHP

588
GEORGIA RECREATION COMMISSION
In the previous fiscal year ended June 30, 1964, checks were issued to Mr. John H. Davis in the amount of $24.80 and to Mrs. Norma Dell Smith in the amount of $10.40, a total of $35.20 to refund to them overdeductions of their U. S. Income Tax withholdings. Since this amount was also remitted to the Director of Internal Revenue this amount should be refunded.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals, and supported by proper voucher, except as noted.
Appreciation is expressed to the staff of the Georgia Recreation Commission for their cooperation with the office of the State Auditor and its examining representative.


589
DEPARTMENT OF REVENUE

HBaHHMMmHHMMaHHHnHnMMMmi

MM

amp

590

DEPARTMENT OF REVENUE

RECEIPTS

1964

1965

INCOME PROM STATE REVENUE ALLOTMENTS

Appropriation

$ 8,100,000.00 $ 8,450,000.00

Budget Balancing Adjustment

(--) 5,000.00 (--) 30,794.81

Revenues Retained

Taxes Retained at Source

7,448,859.80 5,304,868.64

Earnings from Services

29,850.00

13,520.00

Transfers Other Spending Units

(--) 117,217.78 (--) 124,361.01

Total Income Receipts
NON-INCOME State Revenue Collections Unfunded Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Funds

$ 15,456,492.02 $ 13,613,232.1

(--) 86,005.46 (--) 17,372. 564, 948. 42 1,175,465. 9S

1,440,524.05 142,286.94
17,777.33

546,453.98 56,281.48 18,897.60

Total

$ 17,536,023.30 $ 15,392,959.54

PAYMENTS
EXPENSE Personal Services Departmental Retained at Source Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous Grants to Civil Divisions
Total Expense Payments
NON- COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust Funds
Total

\ ll

$ 5,091,588.76 $ 5,329,380.10 J

7,448,859.80 5,304,868.64

617,151.84

614,236.38 j

210,034.81

161,316.42

295, 599. 99

307,973.27 j

3,433.18

3,069. 92

639,093.15

653,403. 69

71,414.86

23,042. 86

313,941.95

275, 111. 29

20,781.87

44, 683.86

24,642.69

26,471.79

624,904.98

686,541. 65

860,084.44

78,973. 29

51,391.25

52,229.74

77,638.52 (--) 108, 737.08

$ 16,350, 562. 09 $ 13,452,565. 82

563,828.15 1,180,299. 41

546,453.98 56,281.48 18,897.60

707,120.98 3
38,909.15 I I
14,064.18 t

$ 17,536,023.30 $ 15,392, 959. 54 5

591 DEPARTMENT OF REVENUE
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Budget Fund Revenue Fund Private Trust and Agency Funds Revenue Collections Fund Wine Escrow Account Motor Fuel Escrow Account Motor Vehicle Adj ustment Account

$ 707,120.98 12,950.21
$ 22,953.94 3,005.00 14,064.18

Budget Fund Employees' Retirement--Advance for
County Tax Officials

$ 40,023.12

(--)11,000.00

29,023.12

| Accounts Receivable

Revenue Collections Fund

Due from Jim E. Jones, Former Director of the

Motor Fuel Tax Unit (See Report for year end-

ed June 30, 1960)

$

$ 749,094.31 69,610.40

infill

Private Trust and Agency Funds Due from County Tax Officials for Retirement _
Total Current Assets

11,000.00

80,610.40

"

--

$ 829,704.71

RaHHnP

592 DEPARTMENT OF REVENUE BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Budget Funds

Accounts Payable

$ 34,806.11

Employer's Contribution--Social Security and

Retirement

93,007.61 $ 127,813.72

RESERVES Budget Funds For Counties Tax Re-evaluation Program For Tax Officials Retirement For Group Insurance Adjustment (.See 1963 Report)
Revenue Collections--To be Transferred to State Treasury
Private Trust and Agency Funds

$ 568,018.56 11,000.00
6.96
$ 579,025.52
82,560.61 40,023.12

701,609.

SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus.

281.74 $ 829,704.71

DEFERRED ASSETS Due from Counties for Grants (Loans) for Re-evaluation and Equalization Program

$1,194,031.'

U H
593
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue ended the fiscal year on June 30, 1965, with a surplus of $281.74 in operating funds, to be transferred to Stats Treasury in the next fiscal period, after providing reserves of $34,806.11 for liquidation of outstanding accounts payable, $93,007.61 for employer's contribution on Employees' Retirement and Social Security cost, $11,000.00 due from county tax officials included in Budget Funds, $6.96 for group insurance adjustment, $568,018.56 for grants (loans) to counties under the Re-evaluation and Equalization Program, $82,560.61 for revenue collections to be transferred to the State Treasury, and $40,023.12 for Private Trust and Agency Funds as follows, $14,064.18 for adjustment account for County iMotor Vehicle Tag Sales, and $25,958.94 for funds held in escrow.
The Revenue Department handles the Employees' 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 Department pays the employer's portion. The Department advances $11,000.00 uduring 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 $11,000.00 advance as of ljune 30, 1965, is shown as an account receivable.
The deferred assets of $1,194,031.44 represent grants or loans to counties [under Act of General Assembly approved February 28, 1961, Georgia Laws [l961, page 107 for re-evaluation and equalization of taxable property in the [counties. The amount due by the counties is to be repaid in four yearly [installments. Thirty-five of the State's one hundred fifty-nine 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, 1965, the Department collected or had accounting control of $528,903,535.91, of which $411,114.50 was from business [license taxes, $22,810,535.76 from non-business license taxes, $2,558,241.15 [from corporation franchise taxes, $2,028,063.32 from estate taxes, :i$l 12,407,108.76 from income taxes, $1,926,672.37 from property taxes, [$386,518,530.35 from taxes based on sales and $243,269.70 from earnings, infines and forfeits.

HHBnHMflP

594

DEPARTMENT OF REVENUE

The gross revenue collections of the Department of Revenue for the past three years, before deduction of collection cost retained at the source, arej compared in the following statement:

YEAR ENDED JUNE 30

REVENUE COLLECTIONS

1965

1964

1963

Taxes Based on Sales Sales and Use Tax Alcoholic Beverages Beer Liquor Wine Cigar and Cigarette Kerosene Motor Fuel

$209, 954, 512. 90 $190,326,591. 64 $177,071, 665.34

13,498,517.00 16,951,726.90 1,671,604.34 36,491,564.99
264,896.07 107,685,708.15

12,124,225.24 16,304,518.27 1,522,228.94 27,996,290.31
295,871.49 100,475,835.07

9,654,499.02 11,917,488.19
1,334,732.09 22,892,816.96
331,143.81 95,120,565.37

Sub-Total Business Licenses Taxes Non-Business License
Motor Vehicle Tax Motor Vehicle Title Corporation Franchise Tax EstateTax Income Tax Property Tax Earnings Fines and Forfeits

$386, 518, 530.35 $349, 045, 560. 96 $318, 322, 910. 78

411,114.50

385,700.50

385,899.45

22,473,321.31 337,214.45
2,558,241.15 2,028,063.32 112,407,108.76 1,926,672.37
221,998.00 21,271.70

21,626,777.95 260,566.00
2,361,262.50 2,927,506.62 97,066,118.53 1,770,543.37
212,345.81 35,070.48

19,390,062.28 157,639.27
2,225,630.33 2,226,142.49 85,321,271.90 1,635,374.89
207,451.20 44,970.40

$528,903, 535.91 $475,691, 452. 72 $429,917,352. 99

The fees and allowances authorized by law to the collectors of State revenue before the revenue reaches the Department of Revenue and which are deducted from the various sources are as follows:

YEAR ENDED JUNE 30

FOR COLLECTING

1965

1964

1963

Sales and Use Tax Vendors... $ 2,390,437.27 $ 4,902,390.06 $ 5,106,199.17

Cigar and Cigarette Dealers.. . 1,094, 617.15

827,508.33

686, 090. 54

Wine Tax--Dealers

50,296. 55

46,396.01

40, 446.06

Motor Fuel Distributors

932,867. 41

874,859. 63

827,546. 26

Kerosene Distributors

3, 423. 55

3,166. 26

3, 627. 56

Motor Vehicle Tags--

County Agents

645,186. 50

627,120. 25

582,862. 50

Motor Vehicle Title

Registrations

62,080.00

54,347. 75

37, 016. 25

Property Tax--Digest Acct.

and Intangible Recording..

73,245. 50

64, 647.24

56,891.86

Occupation Tax

.00

1.50

23.60

$ 5,252,153.93 $ 7,400,437.03 $ 7,340,703.80

MNH

595 DEPARTMENT OF REVENUE

3'FOR ASSESSING Property Tax--Digest Acct.

YEAR ENDED JUNE 30

1965

1964

1963

52,714.71 $ 48, 422. 77 $ 43, 991. 20

$ 5,304,868.64 $ 7,448,859.80 $ 7,384,695.00

The revenue collections compared in the foregoing statements are net fr after deducting the following refunds made through the State Treasury to oi taxpayers as authorized by law:

YEAR ENDED JUNE 30

1965

1964

1963

etailers--Gasoline Tax

$ 888,312.80

'arm Use--Gasoline Tax

1,437,810.09

rcraft--Gasoline Tax

534,567.48

ater Craft--Gasoline Tax

2,053. 64

!otor Carriers--Gasoline Tax

507, 513.79

Other--Gasoline Tax

820. 30

Refunds Cancelled

(--) 10,884.48

Motor Carrier Registration Fees.

757.50

Income Tax--Corporations

1,153,825.10

Income Tax--Individuals

13,082, 583.48

Property Tax

9,667.01

Estate Tax

6,528.40

Corporation Franchise

1,850. 45

8 817, 761.72 1, 618, 063. 42 399,847. 01 .00 449,060.35 585. 00
(--) 10,541.89 793. 00
640,231.71 10,340,394. 45
5,194. 06 2, 431.15 5, 988. 90

841, 043. 06 1, 727, 961. 75 362, 565. 95 13,316. 86 345,837.15 2,883. 64
(--) 21,280.41 428. 95
335,129. 20 7,368,416.43
3,021. 67 18, 635.14 2,180.85

$ 17, 615, 405. 56 $ 14, 269,808. 88 $ 11,000,140. 24

In addition to refunds paid through the State Treasury, the Department lof 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 $528,903,535.91 revenue collected in the fiscal year ended June 30, 1965, together with $42,209.88 held by the Department at the beginning of the period, made a total of $528,945,745.79 to be accounted for.
Of this $528,945,745.79 in revenue funds, $523,627,926.94 was funded in the State Treasury, $5,304,868.64 was retained as collecting and assessing fees and allowances by outside agencies, and $12,950.21 remained on hand June 30, 1965, to be paid into the State Treasury in the next fiscal period.

HMHBMMMMnMMaSBMBnai^BBna

MH ^^^t

596
DEPARTMENT OF REVENUE
In addition to the $12,950.21 in revenue collections held by the Department of Revenue on June 30, 1965, to be transferred to the State Treasury, there is an account receivable of $69,610.40 due from Jim E. Jones, former Director of the Motor Fuel Tax Unit of the Department of Revenue, for public funds embezzled and/or fraudulently diverted to his personal use.
A special audit was made of the Motor Fuel Tax Unit's accounts, anc report thereof filed, dated April 24, 1959, covering a shortage of $80,573.97, of which $10,963.57 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 yea ended June 30, 1965, was $8,200,000.00. To meet expenditures approved or budget, this was increased to $8,337,206.19 by transfer of $137,206.19 fror the State Emergency Fund, as authorized by law, for operations. Appropriation of $100,000.00 for grants (loans) to counties for re-evaluation and equalization of taxable property was reduced in the amount of $18,001.C making net appropriation for grants (loans) to counties $81,999.00. The two appropriations together made total appropriations in the amount $8,419,205.19.
In addition to the $8,419,205.19 provided as the current year's appropriation, $3,998.30 was received from the Department of Defense, anc $13,520.00 was received from the sale of confiscated liquor, making tota receipts for the fiscal year $8,436,723.49.
From the $8,436,723.49 received, $23,858.62 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $104,500.69 for Employees Health Insurance Fund, leaving net income.; of $8,308,364.18.
The net income of $8,308,364.18 and the $546,453.98 cash balance on hand at the beginning of the fiscal period made a total of $8,854,818.16 available to cover the expense of operating the Department of Revenue in; the fiscal year ended June 30, 1965.
$8,256,434.26 of the available funds was expended in the year for budgetapproved items of expense less $108,737.08 net grants to counties (loans) for re-evaluation and equalization, and $707,120.98 remained on hand June 3C 1965, the end of the fiscal period.
In addition to the $8,256,434.26 expenses paid by the Department fron its Operating Accounts, there is also considered as cost the $5,304,868.64 feea and allowances retained at the source by outside agencies, as provided bj law.

m

IIHHHHMH

597

DEPARTMENT OF REVENUE

DICOMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared tin the following statement:

EXPENDITURES
Y|BY DEPARTMENTAL UNITS | Executive Office General Miscellaneous Tax Fuel Oil Inspection
;I Income Tax ! Alcohol Tax Motor Fuel Tax , Motor Vehicle Tax
%' Property Tax i3! Sales Tax
il Fraud and Intelligence -( Data Processing

YEAR ENDED JUNE 30

1965

1964

1963

$ 377,969.10 $ 322,515.20 $ 162,850.24

446,648.91

516,932.84

306,755.82

378,505.49

396,633.39

393,601.17

191,184.04

147,140.46

120,968.97

1,478,160.67 1,447,118.05 1,521,044.95

902,797.20 1,027,549.05

985,242.51

330,473.18

336,748.11

424,812.39

1,134,364.74 1,053,243.63 1,143,525.31

325,347.82

299,795.55

312,304.48

1,863,038.93 1,803,791.12 1,858,555.41

57,030.97

74,041.01

80,477.63

575,738.25 1,218,562.50

220,385.26

Sub-Total

$ 8,061,259.30 $ 8,644,070.91 $ 7,530,524.14

I County Tax Officials'

Retirement--Social Security- 195,174.96

179,992.86

174,900.93

$ 8,256,434.26 $ 8,824,063.77 $ 7,705,425.07

Grants to Counties Re-evaluation and Equaliza-

tion Program

(--) 108, 737. 08

77,638.52

656,675.25

$ 8,147,697.18 $ 8,901,702.29 $ 8,362,100.32

5?BY OBJECT OF EXPENDITURE1

Personal Services

$ 5,329,380.10 $ 5,091, 588. 76 $ 4,927,353. 57

Travel Expense

614, 236.38

617,151. 84

648,140.48

Supplies, Materials

161,316.42

210, 034. 81

157,780. 66

Communications

307,973.27

295, 599. 99

253, 012. 63

Heat, Lights, Water

3,069.92

3,433.18

3, 238. 30

Printing, Publicity

653,403. 69

639,093.15

630,230.29

Repairs, Alterations

23, 042.86

71,414.86

20,769.37

Rents

275, 111. 29

313,941.95

286, 005. 51

Insurance, Bonding

44, 683.86

20, 781.87

25,322. 75

Pensions--Retirement

686,541.65

624, 904. 98

601,714.49

Indemnities

26,471.79

24, 642. 69

22, 073. 48

Equipment

78,973.29

860, 084. 44

92, 271.16

Miscellaneous

52, 229.74

51, 391. 25

37, 512. 38

$ 8,256,434.26 $ 8,824,063.77 $ 7, 705, 425.07

^^BHH^HP

598 DEPARTMENT OF REVENUE

EXPENDITURES (Cont'd)

YEAR ENDED JUNE 30

1965

1964

1963

BY OBJECT OF EXPENDITURE (Cont'd)

Grants to Counties

Re-evaluation and Equaliza-

tion Program

$(--) 108, 737. 08 $

77,638.52 $ 656,675.25

$ 8,147,697.18 $ 8,901,702.29 $ 8,362,100.32

Fees and Allowances Retained

at Source by Collecting

Agencies

5,304,868.64 7,448,859.80 7,384, 695. 0C

$ 13, 452, 565. 82 $ 16,350, 562. 09 $ 15, 746, 795.32

Number of Employees on Payroll June30

1,099

1,107

1,090

The cost to collect $528,903,535.91 revenue in the period under review was $8,256,434.26 in direct expense of the Revenue Department or 1.561% of total collections. Fees and allowances allowed by law and retained by outside collecting agencies before the funds reached the Revenue Department amounted to $5,304,868.64, or 1.003% of the total collections, making total cost of collecting the revenue $13,561,302.90 which is 2.564% of the] total collections.
In the fiscal year ended June 30, 1964, revenue collections were $475,691,452.72 and were collected at a departmental cost of $8,824,063.77, or 1.855% and fees and allowances retained by outside agencies amounted to $7,448,859.80, or 1.565%, making the total collection cost $16,272,923.57, or 3.420% of the total collections.
In the fiscal year ended June 30, 1963 revenue collections were $429,917,312.99 and were collected at a departmental cost of $7,705,425.C or 1.792% and fees and allowances retained by outside agencies amounted to $7,384,695.00, or 1.718%, making the total collection cost $15,090,120.07, or 3.510%.
RETURNED CHECKS--SALES TAX DIVISION
Excellent records are kept for handling of returned checks in the Sale Tax Unit and these records show the following transactions for the fiscal year ended June 30, 1965:

599

DEPABTMENT OF REVENUE

Returned. Checks on Hand July 1, 1964 Checks Returned in Year Ended June 30, 1965.

$ 28, 572.33 770,004. 64

$ 798,576.97

Less: Returned Checks Collected through

Revolving Fund

$ 716,265.45

Adjustment--Difference in Fi Fas and

Returned Checks

.02

Returned Checks Charged to General Accounting Office for Collection

37, 234.85 753, 500.32

Returned Checks on Hand June 30, 1965.

$ 45,076. 65

In collecting the returned checks, an additional $103,261.43 was collected for penalties, interest and additional tax from those who had given the original bad check.

RETURNED CHECKS--INCOME TAX DIVISION

Excellent records are also maintained for handling returned checks in the Income Tax Unit.

A summary of transactions involving returned checks in the Income Tax )ivision for the fiscal year ended June 30, 1965, follows:

Returned Checks on Hand July 1, 1964 Regular In Suspense Account

$ 19,200.71 3,614.87 $ 22,815.58

Add: Checks Returned in Year Ended June 30, 1965

104,291.49

$ 127,107.07

Less: Checks Redeemed in Year Ended June 30, 1965$ 73,862.19

Checks Charged to Tax Payers Accounts

14,718.07

88, 580.26

Returned Checks on Hand June 30, 1965 Regular In Suspense Account

$ 34,236.75 4,290.06 $ 38,526.81

In collecting returned checks an additional $3,527.58 was collected for aenalties from those who had given the original bad checks.

| MOTOR VEHICLE TAX (TAG) UNIT
Recommendations as made in the previous audit report were carried out I by the Motor Vehicle Tag Unit, and a marked improvement was noted in
the records.

OHM ^HP
600
DEPARTMENT OF REVENUE
Data processing equipment was utilized to a great extent by the Motor Vehicle Tag Unit in the period under review.
Studies are under way new in the Tag Unit to speed up the process of depositing moneys received. The internal control system will be greatly strengthened by depositing moneys received promptly.
The Tag Unit held $5,548.15 in returned checks as of June 30, 1965, that are included as part of the cash balance on hand as of that date. $4,102.50 of these checks were on hand July 1, 1964. Every effort should be made to collect these checks.
5,000.00 was received from the Peerless Insurance Company in the period under review on the $33,012.25 that was due July 1, 1964, from J. T. Hobbs, former tag agent in Laurens County. $8,012.25 was still due from Mr. Hobbs at June 30, 1965.
SALES TAX UNIT
A detailed check was made on all receipt books issued to the various Sales Tax Regional Offices, and all receipt numbers were accounted for.
Receipt numbers 111,757 through 111,800 reported missing in the audit report for year ended June 30, 1959, and receipt numbers 108,786 and 108,788 through 108,800 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 internal 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 collusion.
INCOME TAX UNIT
An examination of the accounting methods employed by this Unit were found in good order. The examiners did make one recommendation to the controller of the Revenue Department with the view of improving the internal control system.
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.

601
DEPARTMENT OF REVENUE
MOTOR FUEL TAX UNIT The internal control system of the Motor Fuel Tax Unit appears to be
adequate for the needs of this Unit at the present time. Books and records of the Motor Fuel Tax Unit were found to be in good condition.
No change was made in this period of the $69,610.40 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.
ALCOHOL TAX UNIT The following recommendation is made concerning the Alcohol Tax
Unit with the view of improving the system.
Letter of transmittal indicating by number, name and amount should be remitted with each deposit made for the sale of liquor retail licenses.
The Alcohol Tax Unit assigns the same number each year to persons or firms purchasing retail liquor licenses. The examiners for some time have had difficulty in reconciling deposits with licenses issued. The above recommended procedure should alleviate this problem.
GENERAL The Fraud and Intelligence Unit is a special unit of the Revenue Depart-
ment created to make investigations of any misconduct or wrongdoing on the part of any of the employees of the Department or anyone dealing with the Department.
Travel expense vouchers are approved by the Director of each unit, and submitted to the Comptroller's office for payment.
In the previous report of examination, it was reported that some difficulty was experienced by the examiners with the payroll records. These difficulties were overcome in the period under review and the payroll records sresented for examination were found to be in excellent condition.
Mr. Hiram K. Undercofler, Revenue Commissioner, has filed surety oond in the sum of $100,000.00 written by the Fidelity and Deposit Company of Maryland, Bond No. 5582433.
Mr. Martin B. Roberts, Deputy Revenue Commissioner, has filed bond _ the sum of $100,000.00 written by the Fidelity and Deposit Company of laryland, Bond No. 55 82 446, dated January 14, 1963.

MMflaMMHHHMHHHHnHI

M BHHP

602
DEPARTMENT OF REVENUE
All other employees of the Department of Revenue are bonded for $100,000.00 under Insuring Agreement 3--Faithful Performance Blanket Bond Coverage, Public Employees Blanket Bond No. 341512, written by the Hartford Accident and Indemnity Company.
Tag agents are bonded in varying amounts from $5,000.00 to $25,000.00. 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 No. 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 cashier's 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 Auditor's office during this examination and throughout the year.

HHHBB
603
SECRETARY OF STATE

mKmsmmmauammammmmmaaamma

HM IHH^Hi

604

SECRETAEY OF STATE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$1,940,800.00 $1,992,900.00

Budget Balancing Adjustment

10,412.12

44,796.12

Revenues Retained

Rents

20,055.00

15,213.75

Earnings

4,634.77

3,653.03

Transfers--Other Spending Units

(--) 2,033.95 (--)13,835. 53

Total Income Receipts
NON-INCOME Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds State Revenue Collections Unfunded

$1,973,867.94 $2,042,727.37 k

18,529.36 (--) 2,893.93

30,710.11 27, 505. 29
%

98,581.96 105.72
71,895. 44

31,312.05 84.17
69,001. 51

Totals

$2,160,086.49 $2,201,340.50

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repair Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds State Revenue Collections Unfunded
Totals

$ 737,373.22 $ 789,936.54

90,919.21 110,497.35

51,143.01

40,721.

80,689.91

95,420.

9,732.35

9,050.

74,942.14

54,995.

25,005.21

18,591.19

829,289.69 832,927.

966.13

727.

71.50

32.

53,604.90

60,451.01

81,417.09

16,684.

5,983.49

5,822.3^

$2,041,137.85 $2,035,857.7!

18,550.91

30,751.78

31,312.05 84.17
69,001.51

38,181. 42.50
96,506.80

$2,160,086.49 $2,201,340.50

605
SECRETARY OF STATE BALANCE SHEET JUNE 30, 1965

ASSETS
CASH IN BANKS Budget Funds Combined Divisions Archives and Records Examining Boards
Revenue Funds Unfunded to State Treasury
Private Trust and Agency Funds U. S. Bonds for Employees
Total Current Assets

S 6,469.04 20,122.35 11,590.24 $ 38,181.63
96,506.80 42.50
$ 134,730.93

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding

$ 34,026.43

RESERVES

For Contracts to Mature

$

For Revenue Funds--Unfunded to State Treas...

For Private Trust and Agency Funds

3,995.00 96,506.80
42.50

100,544.30

SURPLUS To be Returned to State Treasury
Total Current Liabilities, Reserves and Surplus.

160.20 $ 134,730.93

mnmmmMuwmmmDKam

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BBBMHBP

606 SECRETARY OF STATE

SUMMARY
FINANCIAL CONDITION
The office of the Secretary of State ended the fiscal year on June 30, 1965, with a surplus of $160.20, after reserving $34,026.43 for Accounts Payable and purchase orders outstanding, and providing reserves of $3,995.00 for contracts to mature, $96,506.80 for Revenue Collections to be funded in the State Treasury and $42.50 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, 1965, amounted to $991,635.51.
The $991,635.51 revenue collected together with $69,001.51 on hand July 1, 1964, made a total of $1,060,637.02 to be accounted for. Of this $1,060,637.02 to be accounted for, $964,130.22 was transferred to the State Treasury and $96,506.80 remained on hand June 30, 1965, to be transferred to the State Treasury in the next fiscal period.
Revenue collections for the past three years are compared in the following statement:

YEAR ENDED JUNE 30

REVENUE COLLECTIONS

1965

1964

1963

General Fees

$ 21,637.59 $ 18, 620. 82 $ 19,884. 21

Corporation Registration Fees

42,524. 56

32,145.05

30,222. 75

Corporation Charter Fees

Domestic

68, 985. 33

71,838.85

59, 675. 25

Foreign

9,918. 50

10,549.00

10,000.00

Building and Loan Association Fees..

1,725.00

1,930.00

1, 795. 00

Notary Public Fees

24,343.00

26,201.00

24,231.25

Trade Mark Registration Fees

1,786.75

1,906.10

2,389. 20

Security Fees

89,326. 49

72,132.98

70,435. 24

Fees from Applicants for ExaminationL

and Registration for Professions

through the Office of the Joint

Secretary of Examining Boards..

731,388. 29 698,097. 67 547,115. 20

$ 991,635.51 $ 933,421.47 $ 765,748.10

SKi!Wft

607

SECRETARY OF STATE

i AVAILABLE INCOME AND OPERATING COSTS
State appropriations for the operation of the several divisions of the office I of the Secretary of State in the fiscal year ended June 30, 1965, were [ji $1,992,900.00. To meet expenditures approved on budget for operating ex1 penses, $44,796.12 was transferred from the State Emergency Fund, as proI vided by law, making total funds allotted to the office of the Secretary of 1 State $2,037,696.12.
In addition to the $2,037,696.12 provided as the current year's appropriI ation $18,866.78 was received from sales and rents, making total funds reI ceived for operations in the fiscal period $2,056,562.90.
From the $2,056,562.90 received, $13,835.53 was transferred to the State 1 Personnel Board, ($726.31 for the pro rata share of the cost of the Merit m System Administration, $13,079.22 for Employees Health Insurance and $30.00 for Management Seminar), leaving net income of $2,042,727.37.
The $2,042,727.37 net income and the $31,312.05 cash balance at the be1 ginning of the fiscal period made a total of $2,074,039.42 available with which 0( to meet expenditures approved on budget in the fiscal year.
$2,035,857.79 of the available funds was expended for budget approved I items of expense in the fiscal year and $38,181.63 remained on hand June 30, 8J 1965, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Operating costs for the past three years are compared in the following statement:
YEAR ENDED JUNE 30

BY DIVISION

1965

1964

1963

Constitutional Office Expense
Securities Commissions Office Building Building and Loan Associations
State Properties

$ 379,885.66 $ 347,857.80 $ 378,800.98

26,122.42 34,096.81 35,006.14

27,856.92 22,553.93 25,977.67

31,983.38 39,751.48 36,709.51

1,819.90

1,398.17

1,853.71

1,259.62

Sub-Totals Archives and History Microfilms of Records Museum Examining Boards for Professions

$ 468,927.90 $ 445,658.19 $ 478,348.01 977,065.77 1,017,344.21 980,191.85 70,848.77 66, 244.99 69, 761.06 27,726.81 32,042.33 26,613.28 491, 288. 54 479,848.13 373,578. 75

$2,035,857. 79 $2, 041,137.85 $1,928, 492.95

MHUBBOOMH

US,48'4Hyi.'llhi

G08 SECKETABY OF STATE

YEAR ENDED JUNE 30

BY OBJECT

1965

1964

1963

EXPENSE

Personal Services

$ 789,936.54 $ 737,373.22 $ 671,778.81

Travel Expense

110,497.35

90,919.21

66,991.62

Supplies, Materials

40,721.44

51,143.01

54,470.09

Communications

95,420.50

80,689.91

70,559.50

Heat, Lights, Water

9,050.67

9,732.35

9,376.20

Printing, Publicity

54,995.53

74,942.14

87,141.97

Repairs

18,591.19

25,005.21

22,861.69

Rents--Regular

17,927.52

14,289.69

12,487.84

Rents--State Office Building Auth. _ 815, 000. 00 815,000.00 815,000. 00

Insurance, Bonding

727.00

966.13

194.45

Pensions

60,451.01

53,604.90

47,157.34

Indemnities

32.00

71.50

Equipment

16,684.67

81,417.09

64,555.69

Miscellaneous

5,822.37

5,983.49

5,917.75

$2, 035,857. 79 $2, 041,137. 85 $1, 928, 492. 95

Number of Employees on Payroll June30

146

118

127

Rents received from commercial concerns occupying portions of the Kitchens 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, 1965, amounted to $15,213.75, while expenses charged to this activity totaled $31,983.38.

GENERAL
The Secretary of State, Ben W. Fortson, Jr., is bonded in the amount of $10,000.00, as required by law. Bond is written by the Hartford Accident and Indemnity Company, Bond No. 2226144, dated February 25, 1946.
Mr. Cecil Lamar Clifton, Joint-Secretary, State Examining Boards, isj bonded in the amount of $15,000.00 with the Hartford Accident and Indem-j nity Company, their Bond No. N-2932830, dated October 28, 1955.
All employees of the office of the Secretary of State are bonded for $10,000.00 under Public Employees Blanket Bond No. 3415263 issued by the Hartford Accident and Indemnity Company, dated November 4, 1959. Coverage is under Insuring Agreement No. 4.

609
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 i for, and expenditures were within the limits of budget approvals and supI ported by proper voucher.
Appreciation is expressed to the Secretary of State and the staff of his jfnce for the cooperation and assistance given the State Auditor's office hiring this examination and throughout the year.

HmBHHMBMnM

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611
SECRETARY OF STATE PUBLIC BUILDINGS AND GROUNDS FUND

aanHm^MHMHHnH^^H HBMHP

612

SECRETARY OF STATE

PUBLIC BUILDINGS AND GROUNDS FUND

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 439,200.00

Budget Balancing Adjustment

35,953.82

Revenues Retained

Earnings from Services

Transfers Other Spending Units

(--) 3,288.66

$ 452,100.00 61,480.17
15,000.00 (--) 3,297.78

NON-INCOME Private Trust Funds

$ 471,865.16 $ 525,282.39

3,261.34

4,267.35

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Totals

49,187.30 19.72

82,372.66 23.62

$ 524,333.52 $ 611,946.02

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Heat, Light, Power, Water Repairs, Alterations Regular Special Rents Insurance Pensions, Benefits Indemnities Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals

$ 206,802.60 $ 207,631.45

2,856.80

2,228.52

18,342.78

18,954.09

1,139.19

1,716.91

5,679.00

3,569.46

42,771.15

45,882.03

8,013.86 34,622.32 85,105.50
13,645.76 1,326.00 17,213.29 1,161.55

10,769.90 171,067.03 85,515.23 14,641.78 15,211.95
1,347.00 3,741.86 1,587.11

$ 438,679.80 S 583,864.32

3,257.44

4,265.72

82,372.66 23.62

23,790.73 25.25

$ 524,333.52 $ 611,946.02

HHHHnl

613 SECRETARY OP STATE PUBLIC BUILDINGS AND GROUNDS PUND
BALANCE SHEET JUNE 30, 1966

ASSETS
d AVAILABLE CASH Budget Funds For Operations Private Trust and Agency Funds For Employees Bond Purchases
Total Current Assets

$ 23, 790. 73 25.25
$ 23, 815. 98

m m

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES For Purchase Orders Outstanding For Contracts to Mature For Employees Bond Purchases

$ 12,866.26 10,871.85 25.25

52.62 23, 763.36

SURPLUS For Operations
Total Current Liabilities, Reserves and Surplus.

.00 $ 23,815. 98

614 SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND

INTRODUCTION

SUMMARY

Prior to January 15, 1955, the activities of the Public Buildings and
Grounds Fund were handled through the State's Executive Department but were transferred to the Secretary of State's 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, 1965, after providing reserves of $52.62 for liquidation of outstanding accounts payable, $12,866.26 for purchase orders outstanding, $10,871.85 for contracts to mature and $25.25 for Private Trust and Agency Funds.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the fiscal year ended June 30, 1965, for the cost of operating the Buildings and Grounds at the State Capitol, Executive Mansion and Confederate Cemeteries, including utilities, repairs and equipment, was $352,100.00. An additional appropriation of $100,000.00 was made for special repairs, making total Building and Grounds Appropriation of $452,100.00. To meet expenditures approved on budget for operating expenses $61,480.17 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, $513,580.17.
In addition to the $513,580.17 provided as the current year's appropriation, $15,000.00 was received from the State Office Building Authority for upkeep of the new Governor's Mansion site, making total income receipts of $528,580.17.
From the $528,580.17 total income receipts, $3,297.78 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net income of $525,282.39.
The $525,282.39 income and the $82,372.66 cash balance at the beginning of the period made a total of $607,655.05 available cash with which to meet expenditures approved on budget for the fiscal year.
From the $607,655.05 available funds, $583,864.32 was expended for regular operations, leaving a cash balance at June 30, 1965, of $23,790.73.

615
SECBETARY OF STATE PUBLIC BUILDINGS AND GROUNDS FUND

COMPARISON OF OPERATING COSTS
Expenditures for the Public Buildings and Grounds for the past three years are compared in the statement following:

BY ACTIVITY
Capitol Mansion Confederate Cemeteries

YEAR ENDED JUNE 30

1965

1964

1963

$ 463,446.04 $ 309,942.25 $ 318,344.10

115,392.21 124,165.47

82,303.86

5,026.07

4,572.08

10, 696.85

$ 583,864.32 $ 438,679.80 $ 411,344.81

BY OBJECT
Personal Services Travel Expense Supplies, Materials Communication Heat, Lights, Water Printing Repairs, Alterations
Regular Special Rents--Regular Rents--Special Pensions, Retirement Indemnities Insurance, Bonding Equipment Miscellaneous
Number of Employees on Payroll June 30

$ 207,631.45 $ 206,802.60 $ 177, 623. 09

2,228.52

2,856.80

2,711. 67

18,954.09

18,342.78

16,590.26

1,716.91

1,139.19

527.26

45,882.03

42,771.15

43,902.36

3,569.46

5, 679.00

10,769.90 171,067.03
515.23 85,000.00 15,211.95
1,347.00 14,641.78 3,741.86 1,587.11

8,013.86 34, 622.32
105.50 85,000.00 13, 645. 76
1,326.00
17,213.29 1,161.55

13,743. 66 74,221. 42
886. 25
11,198.38 1,326.00
32,761. 01 35,844.75
8.70

$ 583,864.32 $ 438,679.80 $ 411,344.81

50

54

49

'

616

GENERAL

SECRETARY OF STATE PUBLIC BUILDINGS AND GROUNDS FUND

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 limit of budget approvals and supported by proper voucher.

Appreciation is expressed to the officials and staff of the Secretary of State's Office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

m
617 ::.
STATE SOIL AND WATER CONSERVATION COMMITTEE
I

618 STATE SOIL AND WATER CONSERVATION COMMITTEE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 300,000.00 $ 232,000.00

Budget Balancing Adjustment Revenues Retained

.oo

50,000.00

Transfers Other Spending Units

(_) 2,400.00 (--) 2,400. 00

Total Income Receipts

$ 297,600.00 $ 279,600.00

CASH BALANCE, JULY 1st Budget Funds

29,057.53

22,253.08

$ 326,657.53 $ 301,853.08

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Printing, Publications Repairs Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Equipment Contracts
CASH BALANCE, JUNE 30th Budget Funds

$ 48 716.97 [ 6,'370.'43
10,998.75 2 063.78 lo!339. 50 '451! 95
281.01 25,072^80

44, 742. 64 6,223.11 9,901.77 2,589.33 5,088.82
152.33 334.99 6,330.16 32.10

$ 104,295.19 $ 75,395.25

200,109.26

.00 199,781.88

22,253.08

26, 675.95

$ 326,657.53 $ 301,853. 08

m

619 STATE SOIL AND WATER CONSERVATION COMMITTEE
BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS

Available Cash

Budget Funds

Accounts Receivable

Franklin, Lamar--Overpayment, Travel--Tax on

Airline Tickets

Prior Period

$

Period Ended June 30, 1965

Total Current Assets

$ 26,675.95

3. 61 13.72

17.33

$ 26,693.28

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding
RESERVES For Accounts Receivable
SURPLUS Appropriated Funds to be Transferred to the State Treasury
Total Current Liabilities, Reserves and Surplus.

$ 4,540.00 17.33
22,135.95* $ 26,693.28

(*) After the close of the period the $22,135.95 surplus was transferred to the State Treasury.

620 STATE SOIL AND WATER CONSERVATION COMMITTEE

SUMMARY
FINANCIAL CONDITION
The State Soil and Water Conservation Committee ended the fiscal year on June 30, 1965, with a surplus of $22,135.95, after providing reserve of $4,540.00 for liquidation of accounts payable and outstanding purchase orders and reserving $17.33 for accounts receivable.

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the State Soil and Water Conservation Committee in the year ended June 30, 1965, was $282,000.00. This was decreased to $279,600.00 by transfer of $2,400.00 to the Regents of the University System of Georgia for bookkeeping services rendered by that office. The $279,600.00 receipts together with the $22,253.08 cash balance at the beginning of the period made a total of $301,853.08 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1965.
$75,395.25 of the $301,853.08 available funds was expended for budget approved items of expense; $199,781.88 for Outlay in the year and $26,675.95 remained on hand June 30, 1965.

COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the State Soil and Water Conservation Committee for the past three years are compared in the following statement:

EXPENSE
Personal Services Travel Expense Supplies Communications Printing and Publicity Repairs and Alterations Pensions (Retirement System) Equipment Miscellaneous
Freight, Express
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 44,742.64 6,223.11 9t goi. 77 2,589.33 5,088.82 152.33 334.99 6,380.16

48, 716. 97 6, 370. 43 10, 998. 75 2, 063. 78 10, 339. 50
451. 95 281.01 25,072. 80

45,340. 96 7, 465. 10 13, 819. 81 2, 555. 43 11, 777. 73
165. 31 246. 37 30,874.21

32.10

.00

207. 34

._.$ 75,395. 25 $ 104,295.19 $ 112,452.26

621

STATE SOIL AND WATER CONSERVATION COMMITTEE

YEAR ENDED JUNE 30

1965

1964

1963

OUTLAY Lands, Buildings and Improvements? 199,781.88 $ 200,109.26 $ 228,295.63

Total Cost Payments

$ 275,177.13 $ 304,404.45 $ 340,747.89

Number of Employees on Payroll June 30

GENERAL
Outlay payments for lands, buildings and improvements in the year ended June 30, 1965, amounted to $199,781.88 paid to the U. S. Department of Agriculture (Soil Conservation Service) for watershed planning. The agreement between the State Soil and Water Conservation Committee and the Soil Conservation Service, USDA, for the planning and development of watersheds for the period July 1, 1964, to June 30, 1965, is quoted in the unit report.
The State Soil and Water Conservation Committee is composed of the members listed below. Each member's term expires January 1, 1969:
Jim L. Gillis, Jr., Chairman; Soperton, Georgia
B. Fred Statham, Vice-Chairman; Americus, Georgia
Lamar Franklin, Member; Marietta, Georgia
C. M. Higginbotham, Member; Royston, Georgia
David Kistner, Member; Loganville, Georgia
In the Report of Examination for the Year ended June 30, 1964, $3.61 was shown as a travel overpayment to Lamar Franklin that has not been refunded. An additional overpayment of $13.72 was made to Mr. Franklin in the period under review making a total overpayment of $17.33 now due. This overpayment represents Federal Tax paid on airline tickets, and should be recovered from Mr. Franklin or the airline.
In the period under review the following payments were made:
200 Ball Point Pens Imprinted "Briar Creek Soil and Water Conservation District"--$30.00
225 Ball Point Pens Imprinted "Ogeechee River Soil and Water Conservation District"--$33.75
300 Ball Point Pens Imprinted "Middle South Georgia Soil and Water Conservation District"--$45.00

622
STATE SOIL AND WATER CONSERVATION COMMITTEE
An expenditure of this nature does not fall within the customary scope of "Educational Supplies."
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, with exception as noted.
Appreciation is expressed to the officials and staff of the Committee for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

*>wa BHI

ft* 623

STONE MOUNTAIN MEMORIAL COMMITTEE

HH

624
STONE MOUNTAIN MEMORIAL COMMITTEE*

RECEIPTS

1964

1966

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 300,000.00 $ 250,000.00

Budget Balancing Adjustments

.00 150,000.00

Total Income Receipts

$ 300,000.00 $ 400,000.00

CASH BALANCE, JULY 1st Budget Funds

.00

.00

$ 300,000.00 $ 400,000.00

EXPENSE
Rents Interest

PAYMENTS

Total Expense Payments

CASH BALANCE, JUNE 30th Budget Funds

$ 300,000.00 $ 400,000.00

.00

.00

$ 300.000.00 $ 400,000.00

.00

.00 (H

$ 300,000.00 $ 400,000.00

*From report by Haskins & Sells, Accountants.

'm.
625 STONE MOUNTAIN MEMORIAL COMMITTEE
HASKINS & SELLS Accountants Atlanta 30303
ACCOUNTANTS' OPINION
Stone Mountain Memorial Committee: We have examined the statement of revenue, expenditures, and fund
balance of Stone Mountain Memorial Committee for the year ended June 30, 1965. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
In our opinion, the accompanying statement presents fairly the fund balance of the Committee at June 30, 1965 and its revenue and expenditures for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.
HASKINS & SELLS September 16, 1965

627 TEACHERS' RETIREMENT SYSTEM

aonm

628
TEACHERS' RETIREMENT SYSTEM*

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$15, 509, 678. 00 $ 17,569,520.00

Transfers Other Spending Units

(--) 1, 989. 91 (--) 12,540.52

Total Income Receipts

$ 15, 507, 688.09 $ 17,556,979.48

NON-INCOME Public Trust Funds Contributions Members State (Contra. Budget Fund Payment) Interest on Investments Private Trust Funds

12,656,847.12 15,317,224.11 9,141,548.05
375.00

14,258, 603.37 17,339, 729. 48 11, 503, 954.88
1, 723. 56

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds

8,630.33 3,524,184.69

7, 023. 27 4, 885, 740. 86

Total

$ 56,156,497.39 $ 65, 553, 754. 90

629 TEACHERS' RETIREMENT SYSTEM*

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents Insurance Pensions, Benefits (To Public Trust Fund) Pensions, Benefits (To Emp. Ret. System) Equipment Miscellaneous
Total Expense Payments
OUTLAY Equipment
NON-COST Public Trust Funds Benefits, Pensions Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds
Total

1964

1965

$ 142,286.72 $ 159,044.79

1,749.47

2,550.66

6,126.63

8,341.03

7,917.55

7,856.94

1,373.72

1,349.05

646.21

1,043.06

14,096.34

12,368.83

400.00

956.00

15,317,224.11 17,339,729.48

7,719.14

9,327.93

5,418.50

.00

108.53

559.10

$ 15,505,066.92 $ 17,543,126.87

4,228.23

7,997.82

6,761,831.64 28,992,231.47
375.00

8,071,742.90 34,405,384.23
1,723.56

7,023.27 4,885,740.86

12,878.06 5,510,901.46

$ 56,156,497.39 $ 65,553,754.90

*From report by Osborn, Clary & Co., C. P. A.

630 TEACHEES' RETIREMENT SYSTEM BENEFIT FUND BALANCE SHEET JUNE 30, 1965

CURRENT ASSETS Cash on Deposit... Investments

ASSETS

-$ 5, 510, 901.46 . 264,761,488.76
$270, 272, 390. 22

LIABILITIES
CURRENT LIABILITIES Due to State of Georgia Annuity Savings Fund Pension Accumulation Fund

$ 529 218 79 92,078,799.16
177,664,372.27
$270, 272, 390. 22

631

TEACHERS' RETIREMENT SYSTEM

OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia

Honorable E. B. Davis State Auditor State of Georgia Atlanta, Georgia

September 21, 1965

Sir:

In accordance with your instructions, we have made an audit of the accounting records of the Teachers' Retirement System of Georgia, Benefit Fund, for the year ended June 30, 1965, and submit herewith our report.

The Georgia Teachers' Retirement Law was enacted by the General Assembly 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 the August, 1945 General Election, are the same as in the 1943 Amendment.

The Act provides for a retirement system for aged and incapacitated teachers who qualify for benefits. It also provides for a board of trustees to serve as a governing body and provides for 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, other than teachers, who are actively engaged in educational work are also eligible to participate.

The board of trustees consists of nine 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, 1965, were as follows:

Honorable E. B. Davis, State Auditor Honorable James L. Bentley, Comptroller General Honorable Ralph K. Tyson, Dean, Georgia Southern College

632
TEACHERS' RETIREMENT SYSTEM
Mrs. Esalee Burdette, Classroom Teacher Honorable James E. Blisset, Treasurer, Board of Regents 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 Honorable H. E. Tate, Ex Officio, Executive Secretary, Georgia
Teachers and Educational Association
The officers elected by the board of trustees were as follows: Mrs. Esalee Burdette, Chairman Honorable Frank M. Hughes, Vice Chairman Honorable G. E. Pittman, Executive Secretary-Treasurer
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, 1965. 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 shows the financial condition of the System at June 30, 1965.
The cash balances on demand deposit, $5,510,901.46, are detailed in Schedule 6 of the unit report, and were verified by direct communication with the depositories. The account with The Citizens and Southern National Bank, Atlanta, Georgia, is partially secured by $501,000.00 of U. S. Government obligations on deposit with the Federal Reserve Bank of Atlanta, Atlanta, Georgia.
Investments, $264,761,488.76, 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 Company of New York, New York, were confirmed bv direct communication with the Custodian. Details of the investments are shown in Schedule 2 of the unit report.
LIABILITIES
The balance due to the State of Georgia, $529,218.79, represents the excess of State contribution of matching fund on State salaries reported by local systems.

^HBSflK

m

633
TEACHERS' RETIREMENT SYSTEM
The Annuity Savings Fund, $92,078,799.16, represents an accumulation of contributions from members with interest earned through June 30, 1965. Interest in the amount of $2,795,920.55 has been credited to the individual members for the year ended June 30, 1965.
The Pension Accumulation Fund, $177,664,372.27, 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, 1965 are presented in Exhibit C of the unit report. The net income for the year under review was $43,265,077.16.
Bonds covering employees of the System were presented for our inspection and were as follows:

Name

Position

Coverage

Amount

G. E. Pittman

Executive Secty.-

Treasurer

Faithful Performance. _ $50,000

W. H. Rucker

Deputy Executive

Secty.-Treas Faithful Performance _ _ 50,000

Martha W. Pirkle Senior Accountant.Faithful Performance^ _ 25,000

James D. Hauther Data Processor Faithful Performance. _ 25,000

Donna B. Watts

Senior Accounting

Clerk

Faithful Performance _ _ 25,000

All Other Employees

Faithful Performance _ _ 10,000

GENERAL
The minutes of the meetings held by the board of trustees for the year under review were examined and found to be in order.
In 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, 1965, 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 Accountants

634 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' Retirement System of Georgia, Expense Fund, for the year ended June 30, 1965, and submit herewith our report, together with the relative statements enumerated on the preceding page.
Our examination consisted of a verification of receipts and payments of the Expense Fund for the year under review as hereinafter described. A comparative statement of receipts and payments for the years ended June 30, 1964 and June 30, 1965, is presented in Exhibit A. Cash available by regular appropriation was $17,569,520.00. Cash received was verified by direct communication with the State Treasurer.
Payments amounting to $233,481.58 for the year ended June 30, 1965, 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 of the unit report.
An analysis of payments for outlay is shown in Schedule 3 of the unit report.
The cash balance, $12,878.06, on demand deposit is detailed in Schedule 4 and was verified by direct communication with the depository, The Fulton National Bank, Atlanta, Georgia.

September 3, 1965

Respectfully submitted, OSBORN, CLARY & COMPANY Certified Public Accountants

635
STATE TREASURY ADMINISTRATION

636
STATE TREASURY ADMINISTRATION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 122,500.00

Budget Balancing Adjustment

(--)20, 543.89

Transfers Other Spending Units

(--) 1,300. 00

$ 122, 500. 0C (--)11, 818. 95 (--) 1,370.00

Total Income Receipts

$ 100,656.11 $ 109, 311. 05

NON-INCOME Private Trust Funds

1,104.42

1, 224. 06

CASH BALANCE, JULY 1st Budget Funds
Totals

7,833.52

6, 495. 48

$ 109,594.05 $ 117, 030. 59

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Land, Improvements Repairs
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds
Totals

$ 77, 061.04 $ 84, 096. 33

l! 188^ 25

2,181. 45

1 512.33

1,853.86

3_ 543 16

4,124. 92

3 138.36

749. 78

L 492.'52

1, 994. 86

j 007 g2

6,149. 00

3J 291.16

13, 004. 98

2[ 515.07

1, 403. 35

50 00

248.00

$ 94,898.71 $ 115,806. 53

7,095.44

.00

1,104.42

1, 224.06

6,495.48

.00

$ 109,594.05 $ 117,030. 59

CURRENT ASSETS Cash in Bank

STATE TREASURY ADMINISTRATION BALANCE SHEET
JUNE 30, 1965
ASSETS

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS For Operations-

. 637
0.00
0.00 .00
0.00

638
STATE TREASURY
ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
The State Treasury Administration Account reflected no cash balance on hand June 30, 1965. There were no outstanding accounts payable on June 30, 1965, and no surplus.
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the cost of operating the Treasury Department for the year ended June 30, 1965, was $122,500.00. This was reduced to $110,681.05 by budget adjustment of $11,818.95 under provisions of State law.
From the $110,681.05 provided as the current year's appropriation $1,370.00 was transferred to the State Personnel Board for State Employees' Health Insurance Fund, leaving net income of $109,311.05.
The net income of $109,311.05 together with the cash balance of $6,495.48 on hand at the beginning of the fiscal period made a total of $115,806.53 available.
$115,806.53 of the available funds was expended in the year for budgetapproved items of current expense leaving no cash balance at the end of the current fiscal year.
COMPARISON OF OPERATING COSTS
Administrative costs of the Treasury Department for the past three years are compared in the statement following:

639

STATE TREASURY

ADMINISTRATION

EXPENDITURES
EXPENSE Personal Services Travel Expense Supplies Communications Printing, Publication Repairs Insurance, Bonding Pensions (Retirement System) Equipment Miscellaneous
Total Expense Payments
Number of employees on Payroll June 30

YEAR ENDED JUNE 30

1965

1964

1963

$ 84,096.33 $ 77,061.04 $ 80,973.09

2,181.45

1,188.25

2,286.36

1,399.86

1,512.33

1,112.01

4,124.92

3,642.16

3,312.55

1,203.78

3,138.36

2,559.47

1,994.86

8,587.96

1,390.03

6,149.00

1,007.82

1,123.52

13,004.98

3,291.16

3,400.53

1,403.35

2,515.07

2,095.92

248.00

50.00

85.00

$ 115,806.53 $ 101,994.15 $ 98,338.48

10

10

11

GENERAL
The State Treasurer, Mr. Jack B. Ray, is bonded for $200,000.00 as required by law. Bond is written by the Continental Casualty Company, Bond No. 3005430, expires January 14, 1967.
All employees of the State Treasury are under Public Employees Blanket Bond, written by the Hartford Accident and Indemnity Company, Bond No. 3700218, dated April 14, 1965. Bond is effective for the period beginning May 1, 1965, and continuing until cancelled, with premium paid to May 1, 1968. The condition of the bond is under Insuring Agreement No. 3 for $250,000.00.
A Comprehensive Dishonesty, Disappearance and Destruction Policy was written by the Continental Casualty Company No. D-1335336, dated and effective October 1, 1964, with premium paid until October 1, 1967. The condition of the bond is under Insuring Agreements II and III for $300,000.00.
Books and records of the State Treasury, Administration Account, 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 State Treasurer, the Assistant Treasurer and the staff of the Treasury Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

641
STATE TREASURY SINKING FUND

642 STATE TREASURY SINKING FUND

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Budget Balancing Adjustments

$

1964* 0.00

1965 0.00

CASH BALANCES, JULY 1st Budget Funds Sinking Funds

11,475.00 15,505.00

11,475. 00 15, 505. 00

$ 26,980.00 $ 26,980.00

EXPENSE Interest On Fixed Debt

PAYMENTS

NON-COST Fixed Debt Bonds, General

CASH BALANCES, JUNE 30th Budget Funds Sinking Funds

.$

o. 00

0.00

.00

.00

11,475.00 15,505.00

11, 475.00 15,505.00

$ 26,980.00 $ 26,980.00

(*)Note: There was no activity in this account in the fiscal years ended June 30, 1963, June 30, 1964, and June 30, 1965.

643
TY COBB BASEBALL MEMORIAL COMMISSION

644
TT COBB BASEBALL MEMORIAL COMMISSION

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Donations

$

Interest Earned

1964
1,900.84 $ 83.53

1965
1,160.00 2,432.83

Total Income Receipts

$ 1,984.37 $ 3,592.83

CASH BALANCE, JULY 1st Budget Funds

44,782.78

44,172.05

$ 46,767.15 $ 47,764.88

PAYMENTS
EXPENSE Personal Services--Travel Communication Printing, Publicity. Insurance Miscellaneous
Total Expense Payments
CASH BALANCE, JUNE 30th Budget Funds

1,680.68 $

0.00

658.44

85.46

145.52

23.00

2.00

$ 2,595.10 $

0.00

44,172.05

47,764.88

$ 46,767.15 $ 47,764.88

645 TY COBB BASEBALL MEMORIAL COMMISSION
BALANCE SHEET JUNE 30, 1965

CURRENT ASSETS Available Cash in Banks

ASSETS

$ 47,764.88

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
None Reported
RESERVES For Building Program
SURPLUS Tor Operations

$

-00

41,831.50

5,933.38 $ 47, 764.88

646
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 706-710).
Provisions of the Act of the General Assembly creating the Commission are quoted in part in the unit report.
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, Secretary-Treasurer, 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. Williams, Royston, Georgia James W. Woodruff, Jr., Columbus, Georgia
Honorary Members of the Commission are: Governor Carl E. Sanders, Atlanta, Georgia S. Ernest Vandiver, Atlanta, Georgia
FINANCIAL CONDITION
The Ty Cobb Baseball Memorial Commission had a surplus of $5,933.38 on June 30, 1965, available for operations after reserving 1,831.50 for Building Program.

i -$s":'
647
TY COBB BASEBALL MEMORIAL COMMISSION
AVAILABLE INCOME AND OPERATING COSTS In the fiscal year ended June 30, 1965, $1,160.00 was received from
donations and $2,432.83 from interest on investments. This income together with the balance of $44,172.05 available at July 1, 1964, made a total of $47,764.88 to be accounted for.
This $47,764.88 was on hand at June 30, 1965.
GENERAL L. Roberts Greer, Secretary-Treasurer of the Commission, is bonded in
the amount of $10,000.00 with the Aetna Insurance Company, Hartford, Connecticut, their Bond No. F104713.
Appreciation is expressed to Dr. Stewart D. Brown, Chairman, and Mr. L. Roberts Greer, Secretary-Treasurer, for their cooperation and assistance during the course of this examination.

649 VETERANS' SERVICE BOARD

650
VETERANS' SERVICE BOARD

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 260,000.00 $ 260,000.00

Budget Balancing Adjustments Revenues Retained

.00 (--) 113.75

Grants from U. S. Government Transfers Other Spending Units

249,026.83

260,002.68

(--) 523,885.01 (--) 496,378. 69

Total Income Receipts

$(--) 14,858.18 $ 23,510.24

NON-INCOME Private Trust Funds

194.92

244.32

CASH BALANCE, JULY 1st Budget Funds

37,088.96

1,692.21

$ 22,425.70 $ 25,446.77

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Repairs Rents Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCE, JUNE 30th Budget Funds

$ 17,822.85 $ 19,961.62

329.50

317.92

179.50

128.20

639.33

593.10

.00

25 50

n.25

6.75

1,556.14

1,838.95

.00

1,672.21

. 00

25 00

S 20,538.57 $ 24,589.25

194.92

244.32

1,692.21

613.20

$ 22,425.70 $ 25,446.77

CASH ASSETS Budget Funds Cash in Bank_

VETERANS' SERVICE BOARD BALANCE SHEET JUNE 30, 1965
ASSETS

LIABILITIES, SURPLUS LIABILITIES
Accounts Payable.
SURPLUS For Operations.

SS* MM
651
613. 20
613.20 .00
613.20

IH
652
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 Administration or any other Agency of the United States Government authorized 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 providing 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 authorized to receive from any source gifts, contributions, bequests, and individual 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, 1965, without a surplus, after providing the necessary reserve of $613.20 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, 1965, was $260,000.00. This amount was reduced in the amount of $113.75 by budget adjustment, leaving net appropriation in the amount of $259,886.25.
Receipts from the Federal Government in the fiscal year amounted to $260,002.68, which with the $259,886.25 provided as the current year's appropriation made total income receipts for the year of $519,888.93.
The $519,888.93 total income together with the $1,692.21 Cash Balance at the beginning of the fiscal year made a total of $521,581.14 available.
From the $521,581.14 available funds, $495,979.47 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, $399.22 was transferred to the State Personnel Board for Employer's contribution to State Health Insurance, and $24,589.25 was expended for budget-approved items of expense, leaving a cash balance on hand June 30, 1965, of $613.20.

653 VETERANS' SERVICE BOARD
The remaining cash balance of $613.20 has been reserved to cover outstanding accounts payable at June 30, 1965.

COMPARISON OF OPERATING COSTS

Expenditures for the Operating Costs of the Board for the past three years are compared in the following statement:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Rent Pensions
Employees' Retirement Social Security Equipment Subscriptions and Dues Repairs
Number of Employees on Payroll June 30

YEAR ENDED JUNE 30

1965

1964

1963

$ 19,961.62 $ 17,822.85 $ 12, 645. 00

317.92

329. 50

309. 09

128.20

179. 50

91.70

593.10

639. 33

559. 31

.00

.00

8.00

6.75

11.25

.00

1,209.30 629.65
1,692.21 25.00 25.50

972. 20 583. 94
.00 .00 .00

710. 62 423. 69
.00 .00 .00

$ 24,589. 25 $ 20,538.57 $ 14,747.41

6

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, TJvalda, Georgia Alex Dunaway, Lincolnton, Georgia B. L. Hawkins, P. O. Box 543, Gainesville, Georgia James T. Green, 527 E. 52nd Street, Savannah, Georgia
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.

654
VETERANS' SERVICE BOARD
Books and records of the Veterans' Service Board were found in good condition and appreciation is expressed to the Director of the State Department of Veterans' Service, as Executive Secretary and Administrative Officer of the Board, and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

655
DEPARTMENT OF VETERANS' SERVICE

656
DEPARTMENT OF VETERANS' SERVICE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adj ustments Revenues Retained Grants from U. S. Government Transfers Other Spending Units

$ 945,740.00 (--)21,079.87
29,047.35 (--)14,037.49

$ 932,500.00 (--)21,541.89
19,282.78 (--)14,578.19

Total Income Receipts

$ 939,669.99 $ 915,662.70

NON-INCOME Private Trust Funds _

13, 270.11

13, 561.36

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Totals

1,907.54 65.97

13,810.78 31.21

$ 954,913.61 $ 943,066.05 8

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions (To Ret. Systems) Pensions (Confederate Widows') Equipment Miscellaneous Indemnities
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 3Cth Budget Funds Private Trust Funds
Totals

$ 631,834.80 $ 634,015.49

43,338.34

37,540.53

12,671.77

7, 840. 45

32,878.96

31, 944. 98

1,468.80

1, 370.19

6,235.61

6,556.45

3,654.17

3, 623. 54

11,354.02

11,866. 90

520.61

594. 00

50,704.57

63,711.96

124,558.00

111, 120. 00

7,480.75

15,029.36

877.60

1,015. 60

188.75

.00

$ 927,766.75 $ 926, 229. 45

13,304.87

13, 592. 57

13,810.78 31.21

3, 244. 03 .00

$ 954,913.61 $ 943,066.05 JC

DEPARTMENT OF VETERANS' SERVICE
BALANCE SHEET JUNE 30, 1965

CURRENT ASSETS Cash, in Bank Budget Funds Accounts Receivable U. S. Government

ASSETS

Total Current Assets

657
$ 3,244.03 1,847.78
$ 5,091.81

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

___$ 5,052.59

SURPLUS Appropriated Funds to be Transferred to the State Treasury

39.22

Total Current Liabilities and Surplus

$ 5,091.81

mmm

mm

658
DEPARTMENT OF VETERANS' SERVICE
SUMMARY
FINANCIAL CONDITION OPERATING ACCOUNT
The Department of Veterans' Service ended the fiscal year on June 30, 1965, with a surplus of $39.22 which will be transferred to the State Treasury in the next fiscal period after providing the necessary reserve of $5,052.59 to cover outstanding Accounts Payable.
AVAILABLE INCOME AND OPERATING COSTS OPERATING ACCOUNT
State appropriation for the operation of the Department of Veterans' Service in the year ended June 30, 1965, was $800,000.00. This amount was reduced in the amount of $351.89 by budget adjustment, leaving net appropriation in the amount of $799,648.11.
Receipts from the Federal Government in the year amounted to $19,282.78, which with the $799,648.11 State Allotment made total income for the year $818,930.89.
From the $818,930.89 total income for the year, $1,953.86 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, and $12,624.33 was transferred to the State Personnel Board for Employer's contribution to State Employees' Health Insurance, leaving net income to the Department of $804,352.70.
The $804,352.70 net income and the $13,810.78 cash balance at the beginning of the fiscal period made a total of $818,163.48 available with which to meet expenditures approved on budget for the fiscal year.
$814,919.45 of the available funds was expended in the year for budget approved items of expense, leaving a cash balance of $3,244.03 on June 30, 1965, the end of the fiscal year.
CONFEDERATE PENSIONS State appropriation for payment of pensions and ordinaries' fees in the
fiscal year ended June 30, 1965, Avas $132,500.00. The amount provided k with which to pay pensions and ordinaries' fees was $111,310.00 and the p remaining $21,190.00 was lapsed to the State's General Fund, as provided by law.
From the $111,310.00 available funds, $190.00 was paid in fees to County Ordinaries and $111,120.00 pensions paid to widows of Confederate Soldiers, leaving no cash balance on June 30, 1965.

659
DEPARTMENT OP VETERANS' SERVICE

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:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Pensions
Employees'Retirement Social Security Equipment Miscellaneous
Number of Employees on Payroll June 30

YEAR ENDED JUNE 30

1965

1964

1963

$ 633,825.49 $ 631,616.80 $ 629,628.07

37,540.53

43,338.34

46,703.02

7,840.45

12,671.77

9,750.25

31,944.98

32,878.96

33,757.88

1,370.19

1,468.80

1,565.19

6,556.45

6,235.61

6,330.48

3,623.54

3,654.17

2,755.23

11,866.90

11,354.02

11,042.70

594.00

520.61

636.42

188.75

39,580.11 24,131.85 15,029.36
1,015.60

36,563.51 14,141.06 7,480.75
877.60

36,229.94 18,276.73 3,076.30 1,507.57

$ 814,919.45 $ 802,990.75 $ 801,259.78

148

151

148

Pensions Payments and Ordinaries' Fees are compared in the following statement:

YEAR ENDED JUNE 30

'P- ENSION PAYMENTS

1965

1964

1963

Widows of Confederate Soldiers $ 110,880.00 $ 124,253.00 $ 148,880.50

Widows of Confederate Soldiers in

Soldiers'Home

240.00

305.00

310.00

$ 111,120.00 $ 124,558.00 $ 149,190.50

ORDINARIES' FEES

Fees Based on $2.00 per Year per

Pensioner

$

190.00 $

218.00 $

286.00

srlffilfiflMW

660 DEPARTMENT OF VETERANS' SERVICE

NUMBER ON PENSION ROLLS AT JUNE 1st
Widows of Confederate Soldiers Widows of Confederate Soldiers in
Soldiers' Home
GENERAL

YEAB ENDED JUNE 30

1965 79 4 83

1964 90 4 94

1963
1 99
1
5
104
= 1

Members of the Board of the Department of Veterans' Service are:

Mr. Hugh H. Howell, Jr., Chairman, 511 Mark Building, Atlanta 3, Georgia
Mr. Alex Dunaway, Lincolnton, Georgia Mr. James T. Greene, 527 E. 52nd Street, Savannah, Georgia Mr. B. L. Hawkins, P. O. Box 543, Gainesville, Georgia Mr. Randolph Medlock, 6484 Memorial Dr., Stone Mountain, Georgia Mr. Henry A. Moses, Uvalda, Georgia

The Director of the Department, Peter Wheeler, is bonded in the amount of $20,000.00 with the Fidelity and Casualty Company of New York, their Bond No. F-25960, dated February 26, 1957.

All employees of the Department of Veterans' Service are bonded for 10 $2,500.00 under Employees Blanket Bond issued by the Fidelity and Cas- -a. ualty Company of New York, Bond No. F-158951, effective January 18, ,8 1961, except the following named employees who are bonded under the same blanket bond as follows:

Florene Adams

$ 7,500.00

Elmer L. Barfield

7,500.00

Lena V. Dixon

17,750.00

Eunice Elrod

7,500.00

Martha J. Florence

7,500.00

Earl E. Griffin, Jr

7,500.00

Fred N. Phillips

7,500.00

661
DEPARTMENT OF VETERANS' SEPVICE
Bond is payable to Peter Wheeler, Director of the Georgia State Department 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Books and records of the Department were found in good condition and appreciation is expressed to the Director and the staff of the Department of Veterans' Service for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

MHnHMHHBraBm^naaBn mtmtmmi

&mmusMiu<-- Hi
663

FRANKLIN D. ROOSEVELT WARM SPRINGS
MEMORIAL COMMISSION

664 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION*

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenues Retained Earnings from Services Donations Transfers Other Spending Units

$

0.00

. 00

124, 520. 94 931.81
(--) 1,280.07

$

0.00

.00

139,300. 98 85.00
(- -) 1, 424. 42

Total Income Receipts

$ 124,172.68 $ 137, 961. 56

NON-INCOME Private Trust Funds

5,282.88

5, 924. 79

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Total

15,237.11 503.57

30,950.59 693. 59

$ 145,196.24 $ 175,530.53

Huran^^BHHij^

665
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION*

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Lights, Power, Water Publications, Printing Repairs Rents Insurance Miscellaneous Pensions, Benefits
Total Expense Payments
OUTLAY Lands, Improvements Contracts Equipment
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total

1964

1965

$ 57,199.80 $ 62,099.54

433.22

1,783.88

5,854.36

5,475.48

2,186.91

1,834.47

3,998.12

4,375.71

16,834.14

19,901.40

5,453.68

5,742.02

150.60

229.26

2,750.40

2,466.34

1,424.98

1,369.99

3,373.37

3,588.11

$ 99,659.58 $ 108,866.20

3,553.36 5,246.26

29, 516. 54 8. 436. 64

5,092.86

5, 888. 63

30,950.59 22,092. 77

693.59

729. 75

$ 145,196.24 $ 175, 530. 53

*From report by Osborn, Clary & Co., C. P. A.

666 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS CashBudget Funds-- On Hand On Deposit Due from Employees Due from Louise Street Private Trust Funds on Deposit.
Inventories of Merchandise for Resale,
Total Current Assets
PREPAID EXPENSE Insurance
FIXED ASSETS Land and Land Improvements Buildings and Structures Equipment and Fixtures Roads and Bridges
Less--Reserve for Depreciation.

500.00 20, 687.88
100.00 804.89 1,909.82 $

24,002.59 I

27,461.08

$ 51,463.67

945.52

$ 95,792.80 257,401.00 77,434.15 1,284.84

$ 431,912.79 64,850.80

367,061.99 I

$ 419,471.18 I

HH

667 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET JUNE 30, 1965

LIABILITIES
CURRENT LIABILITIES Trust Funds PayableFederal Excise Tax State Sales Tax Employees'Payable Deductions
Accounts PayableTrade Other

$

129.05

599.70

1,181.07 $ 1,909.82

$ 8,403.05 346.31

8,749.36

Total Current Liabilities

$ 10,659.18

DEFERRED LIABILITIES State Treasurer

200,000.00

SURPLUS

Available Funds

$ (158,249.99)

Invested in Land and Land Improvements, Bldgs.

and Structures, Equipment and Fixtures, and

Roads and Bridges

367,061.99

208,812.00

$ 419,471.18

MB

668 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia

September 1, 1965

Honorable E. B. Davis State Auditor State Capitol Atlanta, Georgia

Sir:
In accordance with your instructions, we have made an audit of the accounting records of Franklin D. Roosevelt Warm Springs Memorial Commission of the State of Georgia, for the year ended June 30, 1965, 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 term expires, 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 expiration of their respective terms are as follows:

Member of the Board C. F. Palmer Henry J. Tombs Max L. Segall Earl Staples C. Dexter Jordan Robert H. Jordan

Expiration Date January 1, 1967 January 1, 1967 January 1, 1967 January 1, 1967 January 1, 1967 January 1, 1968

669 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

Member of the Board G. Clarence Thompson Jack 0. Baggett Howard H. Callaway Wingate Dykes Homer F. Ray, Jr. George W. Woodruff Ivan Allen W. Tap Bennett Lawrence Wood Robert, Jr. John A. Sibley Thomas W. Starlin

Expiration Date January 1 1968 January 1 1970 January 1 1970 January 1 1970 January 1 1970 January 1 1970 January 1 1972 January 1 1972 January 1 1972 January 1 1972 January 1 1972

Officers duly elected by the Board are as follows:
Basil O'Connor, Honorary Chairman C. F. Palmer, Chairman G. C. Thompson, Vice Chairman Frank W. Allcorn, Jr., Secretary-Treasurer
The asset and liability accounts of the Commission at June 30, 1965, were examined as hereinafter described. We made a detail 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, 1965, is set forth in detail in the balance sheet. The following statement is a condensed balance sheet at June 30, 1964 as compared with that at June 30, 1965:

mm.



670

FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

CONDENSED BALANCE SHEET

ASSETS
CURRENT ASSETS Cash on Hand Cash on Demand Deposit Accounts Receivable Due from Louise Street Inventories
Total Current Assets Prepaid Expenses FixedAssets Reserves for Depreciation---
FixedAssets

6-30-64

6-30-65

+Increase --Decrease

$

500.00 $

500.00 $

0.00

31,347.50

22,597.70 -- 8,749.80

.00

100.00 + 100.00

804.89

804.89

.00

30,233.02

27,461.08 -- 2,771.94

$ 62,885.41 $ 51,463.67 $--11,421.74

957.92

945.52 -- 12.40

395,811.69 431,912.79 +36,101.10

(54,991.82) (64,850.80) -- 9,858.98

$ 404,663.20 $ 419,471.18 $+ 14,807.98

LIABILITIES CURRENT LIABILITIES
Trust Funds Payable Accounts Payable
Total Current Liabilities
DEFERRED LIABILITIES State Treasurer
SURPLUS Available Funds Invested in Fixed Assets
Working Capital

$ 1,701.80 $ 1,909.82 $+ 208.02

7,677.91

8,749.36 + 1,071.45

$ 9,379.71 $ 10,659.18 $+ 1,279.47

200,000.00 200,000.00

.00

(145,536.38) (158,249.99) --12,713.61 340,819.87 367,061.99 +26,242.12
$ 404,663.20 $ 419,471.18 $+ 14,807.98
$ 53,505.70 $ 40,804.49 $--12,701.21

671 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

OPERATIONS
After meeting all operating expenses, including maintenance of physical
I properties and provision for their depreciation, the net profit amounted to $13,528.51, as compared with a net profit of $9,532.64, 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:

I Sales Cost of Sales

Year Ended

6-30-S4

6-30-65

$ 147,045.57 $ 161,708.69 27,407.41 27,967.09

Year Ended

6-30-64 6-30-65

100.00% 100.00%

18.64

17.29

Gross Profit

$ 119,638.16 $ 133,741.60 81.36

Direct Operating Expenses

37,225.56 41,560.51 25.32

82.71 25.70

Direct Operating Profit___$ 82,412.60 $ 92,181.09

General and Administrative

Expenses

75,698.31 80,174.04

Operating Profit Other Income

$ 6,714.29 $ 12,007.05

2,818.35

1,521.46

Net Profit

$ 9,532.64 $ 13,528.51

56.04
51.48
4.56 1.92
6.48%

57.01
49.58
7.43 .94
8.37%

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, 1965 ___$ 13,528.51

Charges Not Requiring Funds--Depreciation 11,600.11

Decrease in Prepaid Expenses

12.40 $ 25,141.02

FUNDS APPLIED:
Outlay-- Buildings and Structures Equipment and Fixtures
Decrease in Working Capital

$ 29,516.54 8,325.69

(37,842.23)

$ (12,701.21)

672 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMOBIAL COMMISSION

ASSETS

Petty cash change funds on hand, $500.00, were verified by count.

We made a detail 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. Verification was made of transfers in and out of savings accounts 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, 1965, is shown in detail in Schedule 4 of the unit report and was as follows:

Balance per Bank Deposit in Transit

$ 21,678.12 1,427.27

Checks Outstanding

$ 23,105.39 2,012.13

Balance per Books

$ 21,093.26

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 of 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 27, 1965, and the deposit covering cash receipts of July 26, 1965, was immediately prepared and sent to the Bank of Manchester and the receipt therefor was verified. In order to verify the June 30, 1965 deposit in transit, we examined the cash receipts for the period from July 1, 1965 to July 31, 1965 and reconciled the bank's statement for the one month.
Your attention is called to the fact that advances have been made to employees which practice is in conflict with an executive order issued July 13, 1938, which has not been rescinded.
The amount due from the Estate of Louise Street is deemed to be uncollectible. Authority should be secured for the disposition of this receivable.
The fund balances at June 30, 1965, were as follows:

673 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

Budget Fund

Cash on Hand.

$

Bank of Manchester

Citizens and Southern National Bank_

Meriwether Federal Savings and Loan

Association

Shortage--Louise Street

Accounts Receivable

First Federal Savings and Loan

Association, LaGrange, Georgia

Fulton Federal Savings & Loan

Association, Atlanta, Georgia

500.00 $
19,183. 44 304. 44
100.00 804. 89 100. 00
100. 00
1, 000. 00

Trust Fund
0.00 $
1, 909. 82 .00
.00 .00 .00
.00
.00

Total 500.00
21,093. 26 304.44
100.00 804. 89 100. 00
100.00
1, 000. 00

$ 22, 092. 77 $ 1, 909. 82 $ 24, 002. 59

Inventories of merchandise for resale, $27,461.08, 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, $945.52, represent portions of insurance applicable to periods subsequent to June 30, 1965.

Fixed assets are stated at cost or appraisal value, $431,912.79, less adequate reserve for depreciation in the amount of $64,850.80.

Additions to outlay are as follows:
Buildings and Structures Equipment and Fixtures

$ 29,516.54 8,436.64

Payments for Outlay Accounts Payable for Outlay

$ 37,953.18 (110.95)

$ 37,842.23

LIABILITIES
The records were examined as to liabilities at June 30, 1965, and we believe that all liabilities are fully disclosed in the balance sheet.

674

FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

The current liabilities, $10,659.18, represent amounts due as follows:

Trust Accounts--

Federal Excise Tax State Sales Tax Exployees' Payroll Deductions Trade Accounts Payable Other Accounts Payable

$ 129.05 599.70
1,181.07 8,403.05
346.31

$10,659.18

Other accounts payable represent commission due Mrs. Elizabeth Shoumatoff, $326.81, and royalty due to Mrs. Ruth Stevens on sales of "Hi Ya Neighbor" books sold, $19.50.
Amount due the State Treasurer, $200,000.00, 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, 1965, are presented in Exhibit B of the unit report.
GENERAL
Each employee of the Commission is covered under a public employees' fidelity blanket bond in the amount of $10,000.00. Mr. Frank W. Allcorn, Jr. is covered under public officials' fidelity bond in the amount of $20,000.00. 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. 5490727--Fidelity & Deposit Company of Maryland, November 7, 1964 to November 7, 1965
No. 5582435--Fidelity & Deposit Company of Maryland, October 16, 1964 to October 16, 1965
Appreciation is expressed to the officials and employees of the Commission for the cooperation and assistance given us during the course of our examination.
Respectfully submitted,
OSBORN, CLARY & COMPANY
Certified Public Accountants

675 GEORGIA WATERWAYS COMMISSION

676
GEORGIA WATERWAYS COMMISSION

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriations

$

Budget Balancing Adjustments

1964
o.OO $ .00

1965
0.00 .00

Total Income Receipts

$

o.OO $

0.00

CASH BALANCE, JULY 1st Budget Funds
Total

i, 773.91

lf 773.91

$ 1,773.91 $ 1,773.91

EXPENSE Travel

PAYMENTS

Total Expense Payments

CASH BALANCE, JUNE 30th Budget Funds

Total

$

0.00 $

0.00

$

o.OO $

0.00

1,773.91

1( 773- 91

$ 1,773.91 $ 1,773.91

GEORGIA WATERWAYS COMMISSION
BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank General Fund

ASSETS

677
$ 1,773.91

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Commission Members' Travel Expense
SURPLUS Surplus Appropriated Funds to be Transferred to the State Treasury

$

121.19

1,652.72 $ 1,773. 91

678 GEORGIA'WATERWAYS COMMISSION

INTRODUCTION

SUMMARY

The Georgia Waterways Commission was created by the General Assembly 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 responsibility 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 America's Waterways.

Members of the Board are:

J. W. Woodruff, Jr., Chairman, WRBL Radio Station, Columbus, Georgia
Valene Bennett, Alma, Georgia Dean Covington, 200 Fifth Avenue, Rome, Georgia Paul A. Keenan, Jr., P. 0. Box 41, Albany, Georgia Malcolm MacLean, P. 0. Box 1038, Savannah, Georgia Clinton L. Sanders, 140 Milton Ave., S. E., Atlanta, Georgia 30315

FINANCIAL CONDITION
The Georgia Waterways Commission ended the fiscal year on June 30, 1965, with a surplus of $1,652.72 after providing $121.19 for outstanding travel vouchers of commission members.
This surplus of $1,652.72 should be returned to the State Treasury, subject to budget reapproval, since State law requires that all appropriated funds remaining unexpended and not contractually obligated at June 30, 1965, shall lapse.

j^nm^^H
679
STATE BOARD OF WORKMEN'S COMPENSATION

mm

680 STATE BOARD OF WORKMEN'S COMPENSATION

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 475,000.00 $ 475,000.00

Budget Balancing Adjustment

(--)23,0O0. 00 (--)15,251.58

Transfers Other Spending Units

(--) 8,157.37 (--) 8,383. 72

Revenues Retained

Earnings

363.05

331.00

Total Income Receipts

$ 444,205.68 $ 451,695.70

NON-INCOME Private Trust Funds

3,432.20

10,498.70

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

.00 12.50

6,449.55 12.50

Totals

$ 447,650.38 $ 468,656.45

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications, Printing Repairs Rents. Insurance Indemnities Pension Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals

$ 347,400.20 8,487.59 7,453.41 13 426.84 801.74
533 54
28,368.96 246.50 00
29 484.00 L 296.'35
257.00

360,123. 82 7,792. 64 9,407. 67 13,367. 18 791. 17 1,319. 13
28,251. 45 140. 00 25. 25
31,956. 45 4, 648. 88
321. 61

$ 437,75a 13 $ 458,145.25

3,432.20

10,498.70

6,449.55 ' 12.50

.00 12.50

$ 447>65o.38 $ 468,656.45

STATE BOARD OF WORKMEN'S COMPENSATION

BALANCE SHEET JUNE 30, 1965

.{
ASSETS

CURRENT ASSETS

Cash in Bank

Private Trust and. Agency Funds

Employees Bond Purchase Fund

$

681
13.50

RESERVES
RESERVES For Private Trust and Agency Funds

$

12.50

d
1 ft
u d
M
u d
M i
H
;:

682
STATE BOARD OF WORKMEN'S COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmen's Compensation ended the fiscal year on June 30, 1965, with no surplus, after providing reserve of $12.50 for Private Trust and Agency Funds held on this date.
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on employers electing to come under the provisions of the Workmen's Compensation Act, as provided by law.
In the fiscal year ended June 30, 1965, $466,197.97 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, 1965, was $475,000.00. Budget balancing adjustments of $(--)15,251.58 reduced the initial appropriation to $459,748.42.
In addition to the $459,748.42 provided as the current year's appropriation, $331.00 was received from sale of court reports and penalties, making total receipts of $460,079.42.
From the $460,079.42 received, $1,127.00 was transferred to the Department of Labor for rent on space used in the Labor Building and $7,256.72 to the State Personnel Board ($128.63 for pro rata share of the cost of Merit System Administration, $7,128.09 for Employees Health Insurance Fund), leaving net income to the Board of $451,695.70. The $451,695.70 net income together with a cash balance of $6,449.55 on hand July 1, 1964, made $458,145.25 available to cover the expense of operating the Department.
From the $458,145.25 available funds, $458,145.25 was expended in the year for budget approved items of expense thereby exhausting all funds available.
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are compared in the statement following:

683
STATE BOARD OF WORKMEN'S COMPENSATION

Personal Services Travel Expense Supplies Communication Printing, Publicity Repairs Rents Insurance, Bonding Pensions, Retirement Pensions, Social Security Indemnities Equipment Miscellaneous
Number of Employees on Payroll June30

YEAR ENDED JUNE 30

1965

1964

1963

$ 360,123.82 $ 347,400.20 $ 338,042.39

7,792.64

8,487.59

7,158.89

9,407.67

7,453.41

5,637.38

13,367.18

13,426.84

10,945.18

791.17

801.74

1,614.28

1,319.13

533.54

1,379.02

28,251.45

28,368.96

3,131.27

140.00

246.50

140.00

23,830.12

21,623.89

21,197.83

8,126.33

7,860.11

7,794.33

25.25

.00

.00

4,648.88

1,296.35

11.70

321.61

257.00

620.00

$ 458,145.25 $ 437,756.13 $ 397,672.27

61

55

56

GENERAL
On June 30, 1965, the Board of Workmen's Compensation was composed of the following members:
M. Roscoe Lowery, Chairman, 791 Crandall Court, Decatur, Georgia
W. E. Buckner, Director, 800 Moores Mill Rd., N.W., Atlanta, Georgia
Frank L. Gross, Director, Toccoa, Georgia
Marion Roscoe Lowery is bonded as Chairman and Member of the State Board of Workmen's Compensation for the term beginning May 1, 1961, and ending May 1, 1965, in the amount of $10,000.00. Bond is written by the Aetna Casualty and Surety Company, Hartford, Connecticut, Bond No. 11S24957, dated May 1, 1961. In the period under review premium was paid to May 1, 1966.
W. E. Buckner is bonded as Director of the Workmen's Compensation Act in and for the State of Georgia in the amount of $10,000.00. Bond is written by the St. Paul Fire and Marine Insurance Company, St. Paul, Minnesota, Bond No. 400AV2092, dated December 9, 1963, with premium paid in the previous period to January 12, 1968.

684
STATE BOABD OF WORKMEN'S COMPENSATION
Frank L. Gross is bonded as Director of the Workmen's Compensation Board in and for the State of Georgia in the amount of $10,000.00. Bond is written by the Hartford Accident and Indemnity Company, Hartford, Connecticut, Bond No. N-3482600, with premium paid in the period under review to December 5, 1965.
James C. Pullin is bonded for $10,000.00 as Secretary-Treasurer of the State Board of Workmen's Compensation. Bond is written by the Insurance Company of North America, Bond No. 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 Secretary-Treasurer. In the period under review premium was paid to April 1, 1966.
Mrs. Mary Lou Pope is bonded for $10,000.00 as Assistant SecretaryTreasurer of the State Board of Workmen's Compensation. Bond is written by the Travelers Insurance Company, Bond No. 1248231, dated April 1, 1965, and covers faithful performance of duties and the honest accounting for all funds coming into her hands as such Assistant Secretary-Treasurer. In the period under review premium was paid to April 1, 1966.
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 Workmen's Compensation be placed under Public Employees Blanket Bond for an amount of not less than $10,000.00 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 expenditures 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 year.

685
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE


686
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE

RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Transfers Other Spending Units Revenues Retained
Interest Earnings, Educational Services
Total Income Receipts
NON-INCOME Public Trust Funds Investments Income on Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 42,017,000.00 $ 50, 780, 000.00

.00

1,013, 207.00

(--)37,416,427. 28 (- -)44, 381,091. 62

98,163.39 84.00

141, 914.92 9.00

$ 4, 698, 820.11 $ 7,554,039.30 I

1, 501.08 415.75
480,378.06

197.29 561.04 561, 482.49

4,156,620.08 16,018.57 6.56

3, 413, 793. 57 17,935.40 150. 65

$ 9,353,760.21 $ 11, 548,159.74

wHrnmrnsmmm^BSBSBBmsBssaBmum

687
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE

PAYMENTS

Personal Services

Travel

Supplies, Materials

Communication

Publications, Printing

Repairs

Rents

Insurance

Pensions, Benefits

Equipment..

--_

Miscellaneous

Total Expense Payments

OUTLAY Lands, Buildings Contracts

| NON-COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1966

.$

224,508.31 $

243,599.00

31,596.53

25,038.93

6,424.38

6,275.98

8,629.61

12,633.44

5,722.24

12,242.02

691.20

1,713.37

4,541,426.34

6,221,749.76

38,372.84 (--) 214,850.54

3,766.44

5,218.42

5,558.54

8,017.56

369,841.66

675,453.73

$ 5,236,538.09 $ 6,997,091.67

190,696.93

118,516.96

-

480,233.97

561,332.49

3,428,205.17 17,935.40 150.65

3,852,224.24 18,693.73 300.65

$ 9,353,760.21 $ 11,548,159.74

HDHH1

688 UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE BALANCE SHEET JUNE 30, 1965

ASSETS

CASH ASSETS Available Cash Budget Funds--In Bank Public Trust Funds Private Trust and Agency Funds Group Insurance Portrait Fund

$(--)

$ 222,224.24 18,693.73

4. 26 304.91

300.65 $ 241,218.62

Investments Budget Funds U. S. Treasury Securities and Certificates of Deposit Public Trust Funds Student Notes

$3,630,000.00 6,381.74

3,636,381.74

$3, 877, 600.36

LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable and Purchase Orders Outstanding

$ 13,626.72

RESERVES For Plant Funds Architects' Fees Chancellor's Residence

$ 169,762.08 37,341.10 $ 207,103.18

For Dormitory Funds

For Insurance Funds

For Graduate Education

For Public Trust Funds--William H.

Black Fund

For Private Trust and Agency Funds

Group Insurance

$(--)

Chancellor's Portrait Fund

4. 26 304.91

18,086.76 3, 611, 686. 36
753. 79
25,075.47
300.65

3,863,006.2

SURPLUS Appropriated Funds to be Transferred to the State Treasury,

967.4;

$3,877, 600. 36

689 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, 1965, with a surplus of $967.43 after providing reserves as follows :

For Accounts Payable For Plant Funds For Dormitory Funds For Insurance Fund For Graduate Education For Public Trust Funds--Wm. H. Black Fund For Private Trust and Agency Funds
Group Insurance Chancellor's Portrait Fund

$ 13,626.72 207,103.18 18,086.76
3,611,686.36 753.79
25,075.47
(--) 4.26 304.91

$3,876,632.93

AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Regents' Office of the University System of Georgia in the year ended June 30, 1965, was $46,980,000.00, which was increased to $47,993,207.00 by transfer of $1,013,207.00 from the State's Emergency Fund to meet expenditures approved on budget as provided by law. Appropriation for the operation of the Eugene Talmadge Memorial Hospital in the year ended June 30, 1965, was $3,800,000.00. In addition to the funds provided as the current year's appropriations, the office received $139,008.66 from interest on insurance account funds invested; $2,906.26 from interest on architectural fee funds invested; $8.00 from the sale of transcripts, $1.00 from lease renewal, transfers of $2,400.00 from the State Soil and Water Conservation Committee and $900.00 from the Georgia Educational Improvement Council, making total receipts for the year $51,938,430.92.
The $51,938,430.92 receipts together with the $3,413,793.57 cash balance at the beginning of the period made a total of $55,352,224.49 available.
Transfers from available funds to the various branches of the University System by the Regents amounted to $44,384,391.62, leaving $10,967,832.87 funds available with which to meet expenditures approved in budget for the iscal year ended June 30, 1965.

IIIHOIB'

690
UNIVERSITY SYSTEM OP GEORGIA
REGENTS' OFFICE
$6,997,091.67 of the $10,967,832.87 available funds was expended for budget approved items of expense and $118,516.96 for outlay in the year; $3,852,224.24 remained on hand June 30, 1965.
Of the cash balance of $3,852,224.24 remaining on hand June 30, 1965, $3,851,256.81 has been reserved for budgeted items of expense for the fiscal year ended June 30, 1965, with $967.43 to be transferred to the State Treasury.

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

1965

1964

1963

Central Office

$ 320,379.52 $ 289,358.23 $ 236,689.

Plant Funds

Rentals

6,220,117.76 4,539,514.34 3,522,877.74

Architects Fees, Surveys, Land

and Buildings

118,516.96

190,696.93 (--) 11,415.72

Sou. Regional Educ. Board

63,500.00

64,250.00

65,000.00

Regents Scholarships

200,000.00

100,000.00

109,295.13

Graduate Education

219, 600. 53

204, 524. 21

207,525. 87

Insurance Fund

(--) 217, 806.14

38,302.91 (--) 671, 914. 68

Grants to Junior Colleges

191,300.00

.00

.00

Totals

$ 7,115,608.63 $ 5,426,646.62 $ 3,458,057.88 1

nnn

691
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE

YEAR ENDED JUNE 30

BY OBJECT

_1965

1964

1963

Personal Services

$ 243,599.00 $ 224,387.31 $ 186,415.15

Travel Expense

25,038.93

31,437.13

22,109.12

Supplies

6,275.98

6,421.38

3,880.64

Communication

12,633.44

8,604.61

6,312.01

Printing and Publications

12, 242. 02

5, 722. 24

8,176. 68

Repairs

1,713.37

691.20

871.55

Rents--Regular

1,632.00

1,632.00

1,632.00

Rents--Bldgs. (Bldg. Auth.)

6,220,117.76 4,539,514.34 3,522,877.74

Fire Ins. for Units' Ins. Fund_ _. (--) 217, 806.14

38, 302. 91 (--) 671, 914. 68

Insurance

2,955.60

69.93

94.65

Pensions (Retirement Systems) _

5, 218. 42

3, 766. 44

3, 498. 85

Equipment Miscellaneous

8,017.56

5,558.54

2,121.29

Sou. Regional Educ. Board

63,500.00

64,250.00

65,000.00

Grad. Education for Negroes_. 219, 600. 53

204, 524.21

207, 525.87

Regents'Scholarships

200,000.00

100,000.00

109,295.13

Subscriptions, Dues

1,038.20

1,067.45

1,575.00

Freight, Express

15.00

2.60

Grants to DeKalb Junior Col. _ 191, 300.00

Total Expense Payments.. .$ 6, 997, 091. 67 $ 5, 235, 949. 69 $ 3,469,473. 60

OUTLAY Land, Buildings and Improvements

118, 516.96

190,696.93 (--) 11,415.72

Number of Employees on Payroll June 30

7,115,608.63 $ 5,426,646.62 $ 3,458,057.1

30

25

22

GENERAL
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 support, expansion or establishment of regional services or schools for graduate, professional and technical education.
Members of the Southern Regional Education Board are:

692

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

Term Expires

ALABAMA
The Hon. George C. Wallace Governor of Alabama State Capitol Montgomery, Alabama

ARKANSAS--(Cont'd)
1967 Dr. Carl R. Reng President Arkansas State College State College, Arkansas

Term Expires
1967

Mr. Hamner Cobbs, Editor The Greensboro Watchman Greensboro, Alabama
The Hon. O. J. Goodwyn State Representative 325 Bell Building Montgomery, Alabama
Mr. Warner L. Mathis Vice President Southern Sash of Montgomery P. 0. Box 446 Montgomery, Alabama
Dr. Frank A. Rose President University of Alabama University, Alabama
ARKANSAS
The Hon. Orval E. Faubus Governor of Arkansas State Capitol Little Rock, Arkansas
The Hon. L. H. Autry State Representative Burdette, Arkansas

1968 1967 1966 1965
1967 1966

The Hon. Clifton Wade State Senator 20 East Center Street Fayetteville, Arkansas
FLORIDA
The Hon. Haydon Burns Governor of Florida State Capitol Tallahassee, Florida
Dr. Doak S. Campbell President Emeritus of Florida State University 1001 High Road Tallahassee, Florida
The Hon. Wilson Carraway State Senator Tallahassee Bank & Tr. Co. P. 0. Box 870 Tallahassee, Florida
Dr. J. Broward Culpepper Chancellor State Univ. System of Fla. 107 West Gaines Street Tallahassee, Florida

1969 1969 1969 1966 19681

Dr. David W. Mullins President University of Arkansas Fayetteville, Arkansas

1968 Dr. George W. Gore, Jr.

1967

President

Florida A. & M. University

Tallahassee, Florida

693

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

Term Expires

Term Expires

GEORGIA

KENTUCKY--(Cont'd)

The Hon. Carl E. Sanders

1967 Dr. Robert R. Martin

1968

Governor of Georgia

President

State Capitol

Eastern State College

Atlanta, Georgia

Richmond, Kentuckv

Dr. 0. C. Aderhold President University of Georgia Athens, Georgia

1967 Dr. John W. Oswald

1969

President

University of Kentucky

Lexington, Kentucky

The Hon. George B. Brooks 1966 State Representative Crawford, Georgia
The Hon. Chappelle Matthews 1968 State Representative 116 Shackelford Building Athens, Georgia
Dr. George L. Simpson, Jr. 1969 Chancellor Regents of the University System of Georgia State Office Building Atlanta, Georgia

LOUISIANA
The Hon. John J. McKeithen Governor of Louisiana State Capitol Baton Rouge, Louisiana
Mr. Kenneth H. Cagle Cagle Chevrolet Company P. 0. Box 1148 Lake Charles, Louisiana
The Hon. Donald L. Fortier State Representative 7110 Foch Road New Orleans, Louisiana

1968 1966 1967

KENTUCKY
The Hon. Edward T. Breathitt Governor of Kentucky State Capitol Frankfort, Kentucky
Dr. Mitchell Denham State Representative Maysville, Kentucky
Dr. Adron Doran President Morehead State College Morehead, Kentucky

1967 1967 1966

Dr. John A. Hunter President Louisiana State University Baton Rouge, Louisiana
Dr. Ralph W. E. Jones President Grambling College Grambling, Louisiana
MARYLAND The Hon. J. Millard Tawes Governor of Maryland State Capitol Annapolis, Maryland

1968 1965 1967

694

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

MARYLAND--(Cont'd)
Mr. Comer S. Coppie Executive Director Board of Trustees of the State Colleges 2100 Guilford Avenue Baltimore, Maryland
Dr. Wilson H. Elkins President University of Maryland College Park, Maryland
Dr. William E. Henry President Bowie State College Bowie, Maryland

Term Expires

Term Expires

MISSISSIPPI--(Cont'd)

1969 Dr. William D. McCain

1967

President

Univ. of Southern Mississippi

Hattiesburg, Mississippi

Dr. J. D. Williams

1965

Chancellor

1968

University of Mississippi University, Mississippi

NORTH CAROLINA

1967 The Hon. Dan K. Moore

1969

Governor of North Carolina

State Capitol

Raleigh, North Carolina

The Hon. Mary L. Nock

1966 Dr. Charles F. Carroll

1965

State Senator

State Superintendent of

914 Camden Avenue

Public Instruction

Salisbury, Maryland

Raleigh, North Carolina

MISSISSIPPI

Mr. William Friday

1967

President

The Hon. Paul B. Johnson

1967 University of North Carolina

Governor of Mississippi

Chapel Hill, North Carolina

State Capitol

Jackson, Mississippi

The Hon. Hector MacLean 1966

State Senator

The Hon. Joseph N. Bailey, Jr. I960 Lumberton, North Carolina

State Representative

Coffeeville, Mississippi

OKLAHOMA

The Hon. George P. Cossar 1968 The Hon. Henry Bellmon

1967

State Representative

Governor of Oklahoma

Cossar Building

Box 3367

Charleston, Mississippi

Oklahoma City, Oklahoma

wmaaaBBsm . ._:;;

695

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

Term Expires

Term Expires

OKLAHOMA--(Cont'd)

SOUTH CAROLINA--(Cont'd)

Mr. J. Leland Gourley

1966 Dr. Neill W. Macaulay

1969

State Capitol

12 Clement Road

Box 53404

Columbia, South Carolina

Oklahoma City, Oklahoma

Dr. Robert L. Sumwalt

1966

The Hon. J. Thomas Taggart State Representative

1967

733 Sweetbriar Road Columbia, South Carolina

420 North West 18th Street Oklahoma City, Oklahoma

TENNESSEE The Hon. Frank G. Clement 1967

Dr. Oliver S. Willham President Oklahoma State University

1968

Governor of Tennessee State Capitol

Nashville, Tennessee

Stillwater, Oklahoma

Dr. Quill E. Cope

1967

President

The Hon. Leland Wolf

1969 Middle Tenn. State Univ.

State Representative

Murfreesboro, Tennessee

Box 495 Noble, Oklahoma

The Hon. David Givens

1966

State Representative

422 North Main Street

SOUTH CAROLINA

Somerville, Tennessee

The Hon. Robert E. McNair 1967 Dr. Andrew D. Holt

1969

Governor of South Carolina

President

State Capitol

University of Tennessee

Columbia, South Carolina

Knoxville, Tennessee

Dr. Marshall W. Brown President Emeritus Presbyterian College P. 0. Box 423 Clinton, South Carolina

Dr. Felix C. Robb

1968

1967 President

George Peabody College for

Teachers

Nashville, Tennessee

TEXAS

The Hon. Edward Cushman, Jr. 1968 The Hon. John B. Connally 1967

State Senator

Governor of Texas

P. 0. Box 270

State Capitol

Aiken, South Carolina

Austin, Texas

^&!>9!&!yiffl!llflMWM!BiM

wfflpm

696

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

Term Expires

Term Expires

TEXAS--(Cont'd)
Mr. B. H. Dewey, Jr. P. 0. Box 347 Bryan, Texas

VIRGINIA--(Cont'd)

1966 Mr. Frederick T. Gray

1969

Williams, Mullen and Christian

1309 State Planters Bank Bldg.

Richmond, Virginia

Dr. E. B. Evans

1965 Dr. Edgar F. Shannon, Jr.

1967

President

President

Prairie View A. & M. College

University of Virginia

Prairie View, Texas

Charlottesville, Virginia

Dr. John A. Guinn President

1967 WEST VIRGINIA

Texas Woman's University

The Hon. Hulett C. Smith

1969

Denton, Texas

Governor of West Virginia

State Capitol

The Hon. Walter Richter

1968 Charleston, West Virginia

State Senator P. 0. Box 23 Gonzales, Texas

The Hon. Walter A. Holden 1967 State Senator 342 Lee Avenue

Clarksburg, West Virginia

VIRGINIA

Mr. Joseph C. Jefferds, Jr.

1966

The Hon. A. S. Harrison, Jr. 1966 President

Governor of Virginia

Jefferds & Moore, Inc.

State Capitol

P. O. Box 4398

Richmond, Virginia

Charleston, West Virginia

The Hon. Lloyd C. Bird State Senator 8847 Riverside Drive Richmond, Virginia
Dr. Robert P. Daniel President Virginia State College Petersburg, Virginia

1966 Dr. Paul A. Miller

1969

President

West Virginia University

Morgantown, West Virginia

Mr. Rex M. Smith

1968

1968 State Superintendent of Schools

Department of Education

State Capitol Building

Charleston, West Virginia

mm

Wm& m

697

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

In the fiscal year ended June 30, 1965,163,500.00 was paid by the Regents of the University System to the Southern Regional Board, of which $23,000.00 was for Administrative expense, $33,750.00 for thirteen medical students at Meharry Medical College and $6,750.00 for four students in veterinary medicine at Tuskegee Institute. Payments to the Board for the students are not considered as scholarships but are to relieve the respective students of outof-state 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, 1965, for graduate education for Negroes amounted to $219,600.53. A list of these payments is on file in the office of the State Auditor, 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 beginning through June 30, 1965, amounted to $3,440,380.80, distributed by years, as follows:

Fiscal Year Ended June 30 1944 Fiscal Year Ended June 30 1945 Fiscal Year Ended June 30 1946 Fiscal Year Ended June 30 1947 Fiscal Year Ended June 30 1948 Fiscal Year Ended June 30 1949 Fiscal Year Ended June 30 1950 Fiscal Year Ended June 30 1951 Fiscal Year Ended June 30 1952 Fiscal Year Ended June 30 1953 Fiscal Year Ended June 30 1954 Fiscal Year Ended June 30 1955 Fiscal Year Ended June 30 1956 Fiscal Year Ended June 30 1957 Fiscal Year Ended June 30 1958 Fiscal Year Ended June 30 1959 Fiscal Year Ended June 30 1960 Fiscal Year Ended June 30 1961 Fiscal Year Ended June 30 1962 Fiscal Year Ended June 30 1963 Fiscal Year Ended June 30 1964 Fiscal Year Ended June 30 1965

$ 1,044.00 3,254.51
25,000.00 26,331.05 31,105.03 47,428.77 61,728.17 88,430.32 120,718.24 147,487.18 176,120.77 208,217.90 257,940.79 271,799.44 288,538.00 267,266.38 283,191.03 267,003.88 236,124.73 207,525.87 204,524.21 . 219,600.53
$3,440,380.80

lUlUifHl

iHRjjgSKIfffl

UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
Under provisions of Article VII, Section I, Paragraph II of the Constitution of the State of Georgia as amended (Georgia Laws 1957), the Board of Regents of the University System of Georgia, in the period under review, was allotted $200,000.00 for Regents Scholarships.
The total of $200,000.00 was paid to units of the University System. Analysis of Regents Scholarships on page 19 of the unit report 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 the 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, 1965, $644,194.38 was collected from units of the University System for fire insurance premiums; and $139,008.66 interest was earned on funds invested. From the amount collected and the balance of $3,254,871.56 on hand at the beginning of the period, $426,388.24 was paid for insurance premiums. The net excess of receipts over disbursements increased the $3,254,871.56 balance in the Insurance Fund at the beginning of the fiscal year to $3,611,686.36 on June 30, 1965. $175,872.45 received from insurance companies for fire losses was transferred to the units of the University System.
The Insurance Fund has been 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, 1965, were $703,538.52, of which $637,879.62 was for architects' fees, surveys and soil testing and $65,658.90 for the Chancellor's residence. $585,021.56 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 periods resulting in a net payment of $52,858.06 for architects' fees, surveys and soil testing and net outlay payments of $118,516.96.
In the period under review $191,300.00 was paid in grants to DeKalb Junior College.

HHBnHHH

699 UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE

The Sections of the Georgia Code known as the "Junior College Program of the State of Georgia" are cited for information and to show the authority for the Board of Regents of the University System to contribute to the operations of the DeKalb Junior College. These Sections are quoted in the unit report.

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 Second Third Fourth Fifth
Sixth Jl Seventh

Regent

Address

James A. Dunlap

Home Federal Bldg.

(Feb. 19,1960--Jan. 1,1967) Gainesville

Jack Adair

56 Peachtree St., N. W.

(Jan. 13,1965--Jan. 1,1971) Atlanta

Roy V. Harris

Southern Finance Bldg.

(Feb. 19,1960--Jan. 1,1967) Augusta

Dr. John A. Bell, Jr.

Dublin Medical Art

(Jan. 1,1963--Jan. 1,1970) Center, Dublin

Carey Williams

Greensboro

(Jan. 1,1962--Jan. 1,1969)

Anton F. Solms, Jr.

Realty Bldg., Suite 820

(Jan. 1,1962--Jan. 1,1969) Savannah

John I. Spooner

Seldom Rest Farms

(Jan. 1,1961--Jan. 1,1968) Donalsonville

T. Hiram Stanley

2501 Lookout Drive

(Jan. 13,1965--Jan. 1,1971) Columbus

H. G. Pattillo

Box 570

(Feb. 5,1965--Jan. 1,1970) Decatur

Jesse Draper

Draper-Owens Realty

(Jan. 1,1961--Jan. 1,1968) Standard Fed. Savings

Bldg., Atlanta

James C. Owen, Jr.

301 Commercial Bank &

(Feb. 5,1965--Jan. 1,1971) Trust Co., Griffin

Ernest L. Wright

203 Mimosa Drive

(Feb. 6,1959--Jan. 1,1966) Rome

BBMHI

700
District Eighth Ninth Tenth

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

Regent

Address

John W. Langdale

Box 980

(Jan. 13,1964--Jan. 1, 1971) Valdosta

Morris M. Bryan, Jr.

President, The Jefferson

(Feb. 3, 1959--Jan. 1,1966) Mills, Jefferson

G. L. Dickens, Jr.

140 W. Washington St.

(Feb. 5, 1965--Jan. 1, 1972) Milledgeville

OFFICERS AND STAFF OF THE BOARD OF REGENTS James A. Dunlap, Chairman Morris M. Bryan, Jr., Vice Chairman George L. Simpson, Jr., Chancellor (Effective July 1, 1965) S. Walter Martin, Vice Chancellor--Academic Affairs L. R. Siebert, Executive Secretary James A. Blissit, Treasurer J. H. Dewberry, Director Plant and Business Operations John R. Hills, Director Testing and Guidance Harry S. Downs, Coordinator Junior Colleges Fred Branch, Assistant for Development Robert Joiner, Director of Public Affairs B. Dudley Jervey, Assistant Treasurer Mrs. Hubert L. Harris, Assistant Executive Secretary Carroll McMahon, Administrative Assistant
L. R. Siebert is bonded as Executive Secretary of the Board of Regents of the University System of Georgia in the amount of SI00,000.00. Bond is written by The Aetna Casualty and Surety Company, Hartford, Connecticut, Bond No. 11S28145, dated June 30, 1964; effective July 1, 1964 (for a period of 3 years), and covers faithful performance of the duties of the officeof Executive Secretary.
James A. Blissit is bonded for $100,000.00 as Treasurer of the Board of Regents of the University System of Georgia with The Aetna Casualty and

701
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
Surety Company, Hartford, Connecticut; Bond No. 11S28144; dated June 30, 1964; effective from July 1, 1964 (for a period of 3 years), and covers faithful performance of duties.
On file and presented for examination is schedule bond covering all employees of the University System for $100,000.00 each. Bond is written by The Aetna Casualty and Surety Company, Hartford, Connecticut; Bond No. 11S28143; dated June 30, 1964; effective from July 1, 1964, (for a period of 3 years). Coverage is under Item 4, Insuring Agreement No. 4 Faithful Performance Blanket Position Bond Coverage $100,000.00.

JUfcHHMHHHNi

UBH



iJBRWJ.
703
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE ALBANY

HI w

704
UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 702, 500. 00 $ 868, 910.00

Revenues Retained Donations Earnings, Educational Services

-00 563,622.29

75.00 630, 247. 55

Grants, U. S. Government Grants, Counties and Cities Interest Earned

69,286.70 40,134.64
-00

85, 699. 46 42, 768.14
3, 501.00

Total Income Receipts

$1,375,543.63 $1, 631, 201.15

NON-INCOME Public Trust Funds Income on Investments Gifts, Contributions Investments Private Trust Funds

105. 58 -- 27,934.08
1, 516.16 379,585.58

568. 27 31, 428. 69
4, 625. 76 574, 426. 07

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

110,037.21 4,844.13 24,214.93

145, 234. 35 3, 724. 61 24,004. 37

$1,923,781.30 $2, 415, 213. 27

IB
^

705

UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Print ng Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 887,404.28 $1,003,342.31

16,920.13

10,065.49

143,357.96 167,705.00

14,343.81

18,149.10

50,947.56

51,845.06

9,590.80

11,026.52

14,712.89

29,692.30

894. 65

6, 880. 25

18, 529. 60

9, 794. 33

23,388.93

25,803.11

29, 834.05

39, 918. 30

16, 932. 52

31, 623. 03

$1, 226, 857.18 $1, 405, 844. 80

OUTLAY Lands, Improvements Personal Services Supplies, Materials Repairs Rents Contracts Equipment
Total Outlay Payments
Total Cost Payments
NON-COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

$ 2,222.20 $ 2,062.10

272.58

634.10

479.00

5, 092.41

25, 903. 37

31, 412.04

71,339.47

.00

13, 272. 69

9, 984. 86

$ 113,489.31 $ 49,185.51

$1, 340, 346. 49 $1, 455, 030. 31

30,675.34

34,959.91

379,796.14 562,645.26

145,234.35 3,724.61
24,004.37

321,405.19 5,387.42
35,785.18

$1,923,781.30 $2,415,213.27

naHn&nai^nflnuMHMHnK

706

UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

S 281,820.74 39,584.45 5,387.42 35,782.48 $ 362,575.09

Accounts Receivable Educational and General Auxiliary Enterprises

$ 36,027.56 13,270.55

49,298.11

Notes Receivable

Educational and General--Plant Funds (Page 13)..$ 13, 584.30

Public Trust Funds

153,266.21

166,850. 511

Inventories Educational and General--Warehouse Auxiliary Enterprises
Total Current Assets

$ 12,246.64 15,413.76

27, 660.40&.

S 606,384.11)

707

UNIVERSITY SYSTEM OP GEORGIA

ALBANY STATE COLLEGE, ALBANY

BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 27,985.23 11,932.47 $ 39,917.70

RESERVES Unearned Income Educational and General Auxiliary Enterprises

$ 19, 652. 93 9,590.15 $ 29,243.08

Inventories Educ. and Gen.--Warehouse Auxiliary Enterprises

$ 12,246.64 15,413.76

27,660.40

Public Trust Funds

Plant Funds

National Science Foundation--Educational and

General

-

Working Capital--Educational and General..

Capital Replacement--Auxiliary Enterprises

Private Trust and Agency Funds

158,653.63 217,464.41
30,608.34 30, 000.00 20,403.00 35,782.48

549,815.34

SURPLUS FOR OPERATIONS Educational and General Auxiliary Enterprises

$ 5,721.69 10,929.38

16,651.07

Total Current Liabilities, Reserves and Surplus.

$ 606,384.11

M

mm

!BP*""

708
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, 1965, with a surplus of $5,721.69 in its Educational and General Fund, after providing the necessary reserve of $27,985.23 for accounts payable and purchase orders outstanding and reserving $19,652.93 for unearned income, $217,464.41 for plant improvements, $158,653.63 for Public Trust Funds, $35,782.48 for Private Trust and Agency Funds held on this date, $12,246.64 for inventories in warehouse, $30,608.34 for National Science Foundation Funds, and $30,000.00 for working capital.
AUXILIARY ENTERPRISES
There was a surplus of $10,929.38 in the Auxiliary Enterprises account at the College on June 30, 1965, after making provision for liquidation of $11,932.47 in accounts payable and purchase orders outstanding, and reserving $9,590.15 for unearned income, $20,403.00 for capital replacements, and $15,413.76 for inventories in dining hall, book store and snack bar.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet educational and general operating expenses in the period ended June 30, 1965, was $1,341,844.41, of which $868,910.00 was provided by allotment made to the College by the Board of Regents, $85,699.46 from U. S. Government, $42,768.14 from Dougherty County Board of Education, $289,840.22 from tuition, fees and other sources, and $54,626.59 transferred from the Auxiliary Enterprises account.
The $1,341,844.41 income and the $87,202.01 cash balance at the beginning of the year on July 1, 1964, made a total of $1,429,046.42 funds available for educational and general purposes.
$1,098,040.17 of the available funds was expended for educational and general operating expenses, $49,185.51 was paid for improvements and equipment, and $281,820.74 remained on hand June 30, 1965, the end of the period covered by this report.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Income from operation of the auxiliary enterprises in the year was $343,983.33, of which $187,726.77 was from dining halls, $5,836.74 from fac-

709 UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

ulty housing, $109,201.67 from dormitory rents, $15,325.34 from laundry, $2,315.21 from post office box rentals, $4,649.44 from book store and snack bar, $18,656.31 from health services and $271.85 from other sources.
From the $343,983.33 received, $54,626.59 was transferred to the Educational and General Fund, leaving net income of $289,356.74.
The $289,356.74 net income and the $58,032.34 cash balance on hand at the beginning of the fiscal year made a total of $347,389.08 available.
$307,804.63 of the available funds was expended in the year for current operating expenses of the Auxiliary Enterprises, leaving $39,584.45 cash balance on hand June 30, 1965.

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

1965

1964

1963

EDUCATIONAL AND GENERAL Administration and General Student Welfare Plant Operations Library Instruction Columbus Center Research

$ 174, 858. 40 $ 152, 036.11 $ 141, 986. 49

32, 634.25

24, 838. 99

37,945. 90

112,120. 34

98, 291. 60 105, 687. 61

49,079.65

47,825.14

43,797.13

641,598.13 544,466.99 491,174.25

14,329.80

16,375.22

19,542.21

73,419.60

63,204.74

63,282.01

Plant Improvement--Outlay

$1,098,040.17 $ 947,038.79 $ 903,415.60

49,185. 51 113, 489. 31

72, 349. 57

$1,147,225.68 $1,060,528.10 $ 975,765.17

AUXILIARY ENTERPRISES Dining Hall Dormitories Book Store Snack Bar Post Office Laundry Health Services and Other.

$ 167,390.81 $ 150,240.66 $ 131,164. 95

95, 712.10

93,132.08

76,194. 62

4,133.26

4, 494.51

4, 205. 52

9, 370. 65

8, 291.18

7, 581. 39

2, 359.12

1,550.45

1, 733.13

11,066. 29

9, 824. 26

9,117. 93

17, 772.40

12, 285.25

.00

$ 307,804.63 $ 279,818.39 $ 229,997.54

$1, 455, 030. 31 $1, 340, 346. 49 $1, 205, 762. 71

-ly

710
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

BY OBJECT
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Water Printing, Publicity. Repairs, Alterations Rents Insurance Pensions Scholarships, Grants, Tuition Equipment Miscellaneous
Land, Buildings, Improvements Equipment

YEAR ENDED JUNE 30

1965

1964

1963

$1,003,342.31 $ 10,065.49
167,705.00 18,149.10 51,845.06 11,026.52 29,692.30 6,880.25 9,794.33 25,803.11 508.75 39,918.30 31,114.28

887,404.28 $ 16,920.13
143,357.96 14,343.81 50,947.56
9,590.80 14,712.89
894.65 18,529.60 23,388.93
.00 29,834.05 16,932.52

812,912.44 15,258.89
127,086.39 13,253.78 48,035.58 10,290.48 15,149.24 3,133.63 18,549.99 19,345.92 3,710.00 30,725.93 15,960.87

$1,405, 844.80 $1, 226, 857.18 $1,133, 413.14

39,200.65 100,216.62

42,403.80

9,984.86

13,272.69

29,945.77

$1,455,030.31 $1,340,346.49 $1,205,762.71

Number of Employees on Payroll June 30

156

155

149

verage Student Enrollment Pall Quarter Winter Quarter Spring Quarter.
Average Regular Quarter
Summer School

1,095

1,036

926

1,150

1,076

935

1,087

1,046

909

1,110

1,053

923

403

371

345

Cost Payments--Regular Term Pall, Winter, Spring Quarters Expense Outlay
Summer School Cost Payments.

$1, 387, 542. 97 $1, 207, 655.02 $1,115, 000. 81

49,185.51

113,489.31

72,349.57

$1,436,728.48 $1,321,144.33 $1,187,350.38

18,301.83

19,202.16

18,412.33

$1,455,030.31 $1,340,346.49 $1,205,762.71

711 UNIVERSITY SYSTEM OP GEORGIA ALBANY STATE COLLEGE, ALBANY

BY OBJECT (Cont'd)
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters Expense Outlay

YEAR ENDED JUNE 30

1965

1964

1963

$ 1,250.04 $ 1,146.87 $ 1,208.03

44.31

107.78

78.38

1,294.35 $ 1,254.65 $ 1,286.40

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 Student Loans

$ 8,328.79 19,624.38

Total

$27,953.17

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 11, 1958:
"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 unanimously 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 Physical Education Field at the Albany State College."

mm^mm
712
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
In the period under review, $822.08 principal amount due and $716.91 interest was collected on these loans, and there remained a balance of $13,584.30 on loans made from proceeds of sand sales to be credited to Educational and General Account as collected.
In the year ended June 30, 1965, $28,098.00 was received from the U. S. Government and $3,898.96 from Alumni, interest on loans and other sources for Student Loan Funds, $4,625.76 was collected on loans, making total receipts of $36,622.72. This amount, added to the balance on hand at the beginning of the period of $3,724.61 made $40,347.33 to account for. $34,959.91 was loaned to students in the period, leaving a balance of $5,387.42 in the Public Trust Fund Accounts at June 30, 1965.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the fiscal year on June 30, 1965, amounted to $35,782.48 and these accounts are further detailed on pages 10 and 11 of the unit report. Several of these accounts show a debit balance, indicating funds have been disbursed to various organizations which did not have sufficient funds to cover the disbursement. Immediate action should be taken to correct these accounts.
GENERAL
On June 30, 1965, there were accounts receivable due from students of $7,178.23 for tuition and fees and $11,804.87 for room and board, making a total of $18,983.10. This is in addition to a balance of $7,065.79 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, 1965, was a total of $1,488.85 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, 1964, and were also on hand at the time this examination was made.

713 UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

In addition to the $1,488.85 in bad checks the following shortage from previous periods was shown by the records.

Agency Funds Deposit for 1-2-61 (Rec. No. 1-218).

.$100.00

All employees of the University System are covered in a blanket surety bond for $100,000.00, which is handled through the Central Office of the Regents 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 examination.

BOMB

715
UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE FORT VALLEY

ijfilS?

HHHi

716 UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

Transfers from Public Trust Funds

Revenues Retained

Grants, U. S. Government

Grants, Counties and Cities

Donations

Earnings, Educational Services

Interest Earned

936,690.44 3,531.68
83,507.25 71,562.31
.00 727,827.82
8,787.50

$1,131, 868.72 7, 655. 39
142,280. 25 81, 222. 47 18, 566. 00 710, 382. 46 13, 625. 00

Total Income Receipts

$1,831,907.00 $2,105, 600. 29

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments Transfers to Budget Funds Investments Private Trust Funds

42,351.05 3,331.92 (--) 3,531.68 2,779.53 181,819.43

67, 402. 57 3, 483. 33 (--) 7, 655. 39 1, 653. 63 244, 910. 23

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

562,514.81 24,428.80 74,657.05

663, 479. 63 19, 762. 69 84, 580. 92

Totals

$2,720,257.91 $3, 183, 217. 90

717
UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE, FORT VALLEY

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Supplies, Materials Repairs Rents .___ Printing, Publicity C ontracts Miscellaneous Equipment
NON-COST Public Trust Funds Investments Private Trust Funds...
CASH BALANCES, JUNE 30th Budget Funds. Public Trust Funds Private Trust Funds
Totals

1964

1965

$1,094,341.26 14,754.86
268, 762. 91 10, 409. 92 71,535.57 6,708.19 10,984.85 12,355.95 28,848.09 28,914.11 38,037.32 15, 451. 81

$1, 325, 949.97 17,056. 57
232, 855. 05 13, 087. 60 75,796.28 4, 879.84 11, 111. 66 20, 744.06 17, 405. 81 30, 746. 21 42, 693. 35 17, 378. 83

$1,601,104.84 $1, 809, 705. 23

71, 878.14 13,071.46
.00 1,219.10
175.14 .00 .00
43,493.50

3, 089. 38 .00
2, 965. 00 .00
19.50 159, 025. 90
2.45 87, 228. 63

49,596.93 171,895.56

55, 564. 20 228, 664. 69

663,479.63 19, 762. 69 84,580.92

707, 043.83 29,082. 63 100, 826. 46

$2,720,257.91 3,183, 217. 90

718
UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

BALANCE SHEET
JUNE 30, 1965
ASSETS
CURRENT ASSETS Available Cash and Time Deposits Educational and General Plant Funds Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

$ 190,097.39 251,458.54 265,487.90 29,082.63 100,826.46 $ 836,952.92

Investments Public Trust Funds...

Accounts Receivable

Educational and General

--

Auxiliary Enterprises.

--

252,410.09 0.

$ 4,710.79 3,463.15

8,173.941

Inventories Auxiliary Enterprises Campus Store
Total Current Assets

15,800.001 $1,113, 336. 951

719
UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

BALANCE SHEET
JUNE 30, 1966
LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 31,879.82 12,241.40 $ 44,121.22

RESERVES Educational and General For Restricted Funds For Unearned Income For Working Capital
Plant Funds--F. & G. For Improvements
Auxiliary Enterprises For Inventories For Unearned Income For Replacements
Public Trust Funds Private Trust and Agency Funds

$ 19,396.76 29,461.16 35,000.00 $ 83,857.92

$ 15,800.00 7,378. 50 25,115.64

251,458.54
48,294.14 281,492.72 100,826.46

765,929.78

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 79,070.44 224,215.51

303,285.95

Total Current Liabilities, Reserves and Surplus.

$1,113,336.95

HB^Hl
720
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, 1965, with a surplus of $79,070.44 in its Educational and General Funds, after providing the necessary reserve of $31,879.82 to cover accounts payable and purchase orders outstanding, and reserving $251,458.54 for plant improvements, $19,396.76 for Restricted Funds, $29,461.16 lor unearned income, and $35,000.00 for working capital.
AUXILIARY ENTERPRISES
There was a surplus of $224,215.51 in the Auxiliary Enterprises at the College on June 30, 1965, after making provision for liquidation of $12,241.40 in accounts payable and reserving $25,115.64 for plant improvements, : $7,378.50 for unearned income and $15,800.00 for stores inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the College by the State Board of Regents in the year ended June 30, 1965 was $1,005,000.00 for operations.
In addition to the allotments by the State Board of Regents, $5,295.50 was received from the State Board of Education, $6,505.60 from the University of Georgia, $270,638.62 from student fees, $224,402.72 from gifts and grants, $7,655.39 from Public Trust Funds, $9,509.70 from other sources and $713.79 transfer from Auxiliary Enterprises making total income of $1,529,721.32.
From the $1,529,721.32 total income received, $1,750.00 was transferred to Plant Funds leaving net income receipts in the amount of $1,527,971.32.
The $1,527,971.32 total income receipts and the $118,339.52 cash balance at the beginning of the fiscal period on July 1, 1964 made $1,646,310.84 funds available with which to meet educational and general costs for the fiscal year June 30, 1965.
$1,456,213.45 of the available funds was expended for educational and general operating expenses in the year ended June 30, 1965, and $190,097.39 remained on hand June 30, 1965.

721
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
OPERATING COSTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Receipts from Auxiliary Enterprises in the fiscal year were $426,601.49
of which $124,244.95 was from dormitory rents, $222,023.21 from dining hall, $26,022.21 from laundry, $6,888.75 from property rentals, $23,473.37 net from campus store and other sales as shown in detail on page 5 of the unit report, and $23,949.00 from health service fees.
From the $426,601.49 received, $23,519.50 was transferred to Plant Funds; $713.79 was transferred to Educational and General; and $2,432.38 was transferred to the State Board of Regents, leaving net income receipts in the amount of $399,935.82.
The $399,935.82 net receipts, in addition to the cash balance of $219,043.86 at the beginning of the fiscal year, made a total of $618,979.68 available with which to meet operating expenses of the Auxiliary Enterprises in the year ended June 30, 1965.
$353,491.78 was expended from Auxiliary Enterprises during the fiscal year leaving a cash balance of $265,487.90 on June 30, 1965, the end of the period under review.
PLANT FUNDS
AVAILABLE INCOME AND IMPROVEMENT COST Allotment to the college by the Board of Regents in the year ended June 30, 1965, for improvements to the plant was $117,500.00. In addition to this $117,500.00 received from the Board of Regents, $17,666.00 was received from gifts and grants, $3,632.65 from sale of pulpwood, $13,625.00 from interest earned on time deposits, $1,750.00 in transfers from Educational and General and $23,519.50 in transfers from Auxiliary Enterprises making total receipts for the year for Plant Funds, $177,693.15.
The $177,693.15 income and the $326,096.25 cash balance on hand July 1 1964, made a total of $503,789.40 available for plant improvements.
$252,330.86 of the available funds was expended for plant improvements land purchase of equipment and $251,458.54 remained on hand at June 30 1965.
rCOMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three years are
(jompared in the following statement:
m

39H

722
UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

EDUCATIONAL AND GENERAL

Administration and General

$

Student Welfare

Plant Maintenance

Library Instruction and Dem. Sen

Farm Instruction

Research

Related Services, Student Aid and

Other

210, 217. 62 22,748.09 238,958.46 112,962.17
796, 929.05 15,268.16 7, 529.15
51,600.75

187, 395.81 24, 450.39 205, 308.50 105, 884.79 667,082. 91 11,832.77 6, 585.94
5,483.21

159,149. 89 33,166.38 183, 446. 04 93,497. 60 654,123. 87 14, 721.77 11, 818. 90
6, 225. 65

$1,456,213.45 $1,214,024.32 $1,156,150.10

AUXILIARY ENTERPRISES Dormitories Dining Hall Faculty Housing Laundry *Campus Store Infirmary

$ 102,615.93 $ 84,949.18 $ 78,840.99 I

200, 672. 70

184, 476.10

168,469.141

263.60

3,081.06

2,750.11!

19,130.66

17,408. 97

17,747.69)

17,511.51

84, 589.14

75,096.181

13,297.38

12, 576.07

$ 353,491.78 $ 387,080.52 $ 342,904.111

PLANT FUNDS Plant Improvements.

.$ 252,330.86 $ 129,837.34 $ 52,247. $2,062,036.09 $1,730,942.18 $1,551, 301. 61'

(*) Note in previous years Campus Store expenditures included purchases foi resale.
BY OBJECT

EXPENSE

Personal Services

Travel Expense Supplies, Materials

Communications

Heat, Lights, Water.

Printing, Publicity.

Repairs, Alterations

Rents

Insurance, Bonding

Pensions

---

Grants

Equipment

-

Miscellaneous

--$1, 325, 949. 97 17,056.57
232, 855. 05 13, 087. 60

$1,094, 341. 26 14,754. 86
268, 762. 91 10,409. 92

$1, 037, 445. 93 .c 14, 913. 34 f
240, 521.8f U 8, 473.42 E

75, 796. 28

71, 535. 57

70, 899. oa.e

4,879.84

6,708.19

3, 377. <m

11,111.66

10, 984.85

7,528.0%

20,744.06

12,355. 95

9, 348.0:

- 17,405.81

28,848.09

30, 435.

-

- 30,746.21

28, 914.11

24,937.6{

2,050.00

42,693.35 17,378.83

38,037. 32 13,401.81

39,123.! 10, 861.21

Total Expense Payments.

$1,809, 705.23 $1, 601,104. 84 $1, 497, 864. -

723

UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

BY OBJECT (Cont'd)
OUTLAY Land, Buildings Improvements Equipment
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 165,102.23 $ 86,343.84 $ 32,911.96

87,228.63

43,493.50

20,525.20

$2,062,036.09 $1,730, 942.18 $1,551, 301. 61

Number of Employees on Payroll June 30:
Regular Labor

146

131

131

97

84

85

243

215

216

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average General Term
Summer School Average

1,411 1,385 1,322
1,373
629

1,246 1,161 1,156
1,188
615

1,035 1,000
977
1,004
569

Cost Payments Regular Term Fall, Winter, Spring Quarters Expense Outlay....
Regular Term Summer School

$1,757,058.57 $1,545,812.84 $1,448,292.25

252,330.86 129,837.34

53,437.16

$2,009,389.43 $1,675,650.18 $1,501,729.41

52,646.66

55,292.00

49,572.20

$2,062,036.09 $1,730,942.18 $1,551,301.61

mual Student Per Capita Cost Regular Term
Fall, Winter, Spring Quarters Expense Outlay

$ 1,279.72 $ 1,301.20 $ 1,442.52

183.78

109.29

53.22

$ 1,463.50 $ 1,410.49 $ 1,495.74

*) Note: Purchases for resale were included in supplies In previous period.

724

UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

PUBLIC TRUST FUNDS

Public Trust Funds at the College on June 30, 1965 amounted to $281,492.72 and consisted of the following assets:

Cash on Hand and in Banks Investments--
Stocks U. S. Bonds University System Building Authority Bonds Student Loans

$ 29,082.63
12,026.46 40,100.00 11,894.23 188,389.40

$281,492.72

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the college at the close of the fiscal year on June 30, 1965, amounted to $100,826.46, and these accounts are listed further on pages 14 through 15 of the unit report.
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 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.
Included in the cash balance of Auxiliary Enterprises at June 30, 1965, are $1,073.68 in returned checks. Returned checks on hand at July 1, 1964, amounted to $1,126.18. Every effort should be exercised to collect these returned checks.
The examiners noted in the course of the examination that the Sadie W. Caldwell Endowment Fund and the George M. Wilkins Loan Fund are deposited with Private Trust and Agency Funds moneys. These funds should be deposited with Public Trust Funds moneys and these funds should be invested so that they can earn income. Private Trust and Agency Fund investments totaled $80,000.00 at June 30, 1965, but the examiners could not determine what part, if any, of the two above mentioned funds were included in this investment.

725
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
Discrepancies have been discovered in the payroll accounts of the College, indicating that payrolls submitted by the Building and Grounds De['; partment have been padded, with named persons who were not employed by the College. A payroll clerk, in the Building and Grounds office, employed January 1, 1965, has admitted altering payrolls after they had been approved, and receiving checks made payable to these named persons and cashing the checks for his own use. A full investigation is being made, and a supplemented report will be filed as soon as the investigation is concluded.
All receipts disclosed by examination have been accounted for and expenditures for the period under review, with the exceptions noted above were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.


727
UNIVERSITY SYSTEM OF GEORGIA SAVANNAH STATE COLLEGE SAVANNAH

1m

i

in

wH

728 UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 898,580.00 $1,275,515.22 |

Revenues Retained Donations Interest Earned Earnings, Educational Services

42,202.46 1,750.00 480,101.97

37, 835.77 | 2, 552.09 I 551, 902.14 I

Total Income Receipts

$1,422,634.43 $1, 867, 805. 22 |

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments
Investments Private Trust Funds

44,550.21 171.58 796.06
160,265.22

48.469.09t 162.351
1,008.06 233,265.88|

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds Public Trust Funds
Totals

131,134.84 37,015.49 2,752.53

119, 582. 36,231. 8,795.71||

$1,799,320.36 $2,315,320.

729

UNIVERSITY SYSTEM OF GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 922,598.36 $1,050,819.38

26,896.66

21,259.61

172,302.56 201,830.30

13,333.33

15,577.49

45,740.87

58,831.81

11,918.42

11,305.62

17,355.17

8,088.45

8,295.12

11,088.04

12,927.27

13,878.30

22,062.10

24,503.50

44,718.37

66,343.35

41,309.47

37,353.33

$1, 339, 457. 70 $1, 520, 879.18

OUTLAYS Lands, Improvements Personal Services Repairs Rents Contracts Equipment

206.76 2,607.60 12,686.63 34,690.09 44,538.26

1, 759.29 225.00
16,953.50 40,061.84 26,808.83

NON-COST Public Trust Funds Investments Private Trust Funds

39,474.67 161,049.05

55,029.00 210,419.83

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

119,582.23 8,795.71 36,231.66

380,699.81 3,406.21 59,077.71

$1,799,320.36 $2,315,320.20

^^^i^B^^HUH

730

UNIVERSITY SYSTEM OF GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

BALANCE SHEET JUNE 30, 1965
ASSETS

CURRENT ASSETS Cash on Hand and in Bank Educational and General Regular Operations Plant Improvements Restricted Funds

$ 90, 249.13 275, 277.07 2,674.25 $ 368,200.45

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds...

12,499. 36 3,406.21 62,129.23 $ 446,235.25

INVESTMENTS--PUBLIC TRUST FUNDS Student Notes
ACCOUNTS RECEIVABLE Educational and General Auxiliary Enterprises
INVENTORIES Educational and General--Warehouse Auxiliary Enterprises--Stores

212,013.32

$ 12,705.38 19,579.89

32,285.27

$ 6,989.07 27,133.50

34,122.57

$ 724,656.41

T U^^^HH^H^HHMH^^^^HBMH

731

UNIVERSITY SYSTEM OF GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

BALANCE SHEET
JUNE 30, 1965
LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 17,562.56 5,707.31 $ 23,269.87

RESERVES For Unearned Income For Working Capital For Plant Improvements For Restricted Funds For Public Trust Funds For Private Trust and Agency Funds For Inventories

$ 42,542.76 35,000.00 275,277.07 2, 674.25 215,419.53 62,129.23 34,122.57

667,165.41

SURPLUS FOR OPERATIONS Educational and General Auxiliary Enterprises

$ 7,849.19 26, 371. 94

34,221.13

$ 724,656.41


732
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
SUMMARY FINANCIAL CONDITION
EDUCATIONAL AND GENERAL At the close of the fiscal year on June 30, 1965, the Savannah State College
at Savannah, Georgia, had a surplus of $7,849.19 in Educational and General Funds, after providing the necessary reserve of $17,562.56 to cover outstanding accounts payable, and reserving $42,542.76 for unearned income, $275,277.07 for plant improvements, $35,000.00 for working capital, $6,989.07 for inventories, and $2,674.25 for Restricted Funds.
AUXILIARY ENTERPRISES There was surplus of $26,371.94 in the accounts of the Auxiliary Enter-
prises at the end ol the year on June 30, 1965, after reserving $5,707.31 for liquidation of outstanding accounts payable, and $27,133.50 for stores inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Total income with which to meet the year's educational and general
operating expenses and plant improvements was provided by $1,273,000.00 allotment by the Regents, $873.00 Restricted Fund Grants, $36,962.77 gifts and donations, $259,801.35 student fees, $16,106.00 transferred from Auxiliary Enterprises, $5,927.15 from other sources and $2,515.22 transferred from State Department of Education, making total receipts of $1,595,185.49.
The $1,595,185.49 receipts and the beginning cash balance of $110,468.21 in the account at the beginning of the year, made $1,705,653.70 net funds available with which to meet educational and general operating expenses.
$1,251,169.04 of the available funds was expended in the year for educational and general operating expenses; $475.75 was paid from Restricted Funds; $85,808.46 was paid for buildings and improvements; and $368,200.45 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Total income from earnings of the Auxiliary Enterprises in the year was
$288,725.73, of which $166,641.13 was from dining halls, $86,625.59 from

733 UNIVERSITY SYSTEM OF GEORGIA SAVANNAH STATE COLLEGE, SAVANNAH

dormitories, $13,775.96 from laundry, $1,413.10 from College Inn operations, $20,234.87 from health fees and $35.08 from other sources.
The $288,725.73 income receipts were reduced $16,106.00 by transfers to Plant Fund, leaving a net of $272,619.73 available for operation of the Auxiliary Enterprises.
The $272,619.73 net receipts and the beginning cash balance of $9,114.02 in the account at the beginning of the fiscal year made $281,733.75 available with which to meet operating costs of the Auxiliary Enterprises in the year.
$269,234.39 was expended for cost of operating the Auxiliary Enterprises in the year, which left a balance in the account of $12,499.36 at the end of the year on June 30, 1965.

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

1966

1964

1963

EDUCATIONAL AND GENERAL Administrative and General Student Welfare Plant--Operations Plant--Improvements Library Instruction Extension Research Restricted Projects

$ 200,249.30 $ 165,573.53 $ 149,954.06

30,176.09

31,979.11

33,392.98

186,538.27 186,057.46 167,587.98

85,808.46

94,729.34

70,765.81

89,736.03

73,435.47

71,120.05

706,955.38 617,547.02 591,062.51

12,491.84

15,533.29

12,961.86

25,022.13

25,549.86

6,978.98

475.75

4,695.46

.00

Total Educational and General. .$1, 337, 453. 25 $1,215,100. 54 $1,103, 824.23

AUXILIARY ENTERPRISES Dormitories Health Service Dining Hall Faculty Cottages College Center Laundry.
Total Auxiliary Enterprises
Total Cost Payments

$ 56,318.75 $ 40,430.29 $ 52,671.84

12,457.93

11,258.13

.00

171,174.58 137,913.88 140,164.59

468.77

337.37

556.61

18,491.17

18,094.75

14,810.59

10,323.19

11,052.08

10,977.85

$ 269,234.39 $ 219,086.50 $ 219,181.48

$1, 606, 687.64 $1, 434,187.04 $1, 323,005.71

HRa

734

UNIVERSITY SYSTEM OP GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs Rent Insurance, Bonding Pensions--Retirement Systems Equipment Miscellaneous
Total Expense Payments
OUTLAY Land, Buildings, Improvements and Equipment
Total Cost Payments
Number of Employees on Payroll June 30
Average Enrollment Regular Term Summer School
Cost Payments--Regular Term Pall, Winter, Spring Quarters Expense Outlay
Cost Payments--Summer School.
Total Cost Payments
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters Expense Outlay

YEAR ENDED JUNE 30

1965

1964

1963

$1,050,819.38 21,259.61
201,830.30 15,577.49 58,831.81 11,305.62 8,088.45 11,088.04 13,878.30 24, 503.50 66,343.35 37,353.33

922, 598.36 26, 896.66 172, 302.56 13, 333. 33 45,740. 87 11,918.42 17,355.17 8, 295.12 12,927.27 22, 062.10 44, 718. 37 41, 309.47

846, 850.12 14, 996.42
189, 048. 26 11,751. 93 35,421.80 I 15,211.75 I 12,235.02 1 16,335.33 I 19,257.16 I 19,871.86 | 46,116.84 25,143. 41

$1,520,879.18 $1, 339,457.70 $1,252,239.90

85,808.46

94,729.34

70,765.81

$1, 606, 687. 64 $1, 434,187.04 $1, 323,005. 71

166

161

147

1,242 667

1,130 454

1,114 427

$1,451,959.18 $1,286,904.70 $1,188,009.30 I

85,808.46

94,729.34

70,765.81

$1,537,767.64 $1,381,634.04 $1,258,775.11

68,920.00

52,553.00

64,230.60

$1, 606, 687. 64 $1, 434,187.04 $1,323, 005. 71

1,169.05 $ 69. 08
1, 238.13 $

1,138.85 $ 83.83
1, 222. 68 $

1,066.44 63. 52
1,129. 96 W

735
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, 1965, were $3,406.21 cash in bank and $212,013.32 student loans receivable. Analysis of receipts and payments of Public Trust Funds will be found on page 8 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 Comptroller with complete, accurate, and up-to-date 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, 1965, were $62,129.23.

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; however, at June 30, 1965, the following accounts carried debit balances as indicated:

Class of 1960 (Summer) Class of 1963 Class of 1967 Class of 1968 Teacher Examination Program. Y. M. C. A. Fund Student Insurance Yearbook

(--) 8.00 (--) 60.00 (--) 3.44 (--) 34.20 (--) 13.11 (--) 42.75 (--) 1,427.35 (--) 2,104.73

HI
736
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
GENERAL
All employees of the University System are covered in a blanket surety 1 bond for $100,000.00 each. Bond is handled through the Central Office of the I 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 net cash loss of $4,976.46. This denotes a laxity in the bookstore operations. Special study should be given to the bookstore operation 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 representatives from this office.

737
UNIVERSITY SYSTEM OF GEORGIA ALBANY JUNIOR COLLEGE ALBANY

m

t

HI

mm

738

UNIVERSITY SYSTEM OP GEORGIA

ALBANY JUNIOR COLLEGE, ALBANY

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Grants--Counties, Cities

$

Interest Earned

Total Income Receipts

$

1964

1965

0.00 $1,000,000.00

. 00

27,527.77

0.00 $1,027,527.77

CASH BALANCE, JULY 1st Budget Funds

.00

.00

$

0.00 $1,027,527.77

PAYMENTS EXPENSE
Personal Service
Total Expense Payments
OUTLAY Land, Improvements Personal Services
Total Cost Payments
CASH BALANCE, JUNE 30th Budget Funds

$

0.00 $

0.00

$

0.00 $

0.00

.00

22, 338.71

$

0.00 $ 22,338.71

. 00 1, 005,189.06

$

0.00 $1,027,527.77

UNIVERSITY SYSTEM OF GEORGIA

ALBANY JUNIOR COLLEGE, ALBANY

BALANCE SHEET JUNE 30, 1965
ASSETS

CURRENT ASSETS

Available Cash

In Bank

-

Investments

Total Current Assets

739
--* 5,189.06 1,000,000.00 $1,005,189.06

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES None Reported
RESERVES For Construction of Junior College Facilities
SURPLUS For Operations
Total Reserves

$

ao

1,005,189.06

-00 ...$1,005,189.06

^RB^HH

740

UNIVERSITY SYSTEM OF GEORGIA ALBANY JUNIOR COLLEGE, ALBANY

INTRODUCTION

SUMMARY

The within report covers an examination of the accounts of the AlbanyJunior College, Albany, Georgia, for the fiscal year ended June 30, 1965. 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 47-57). Excerpts from minutes of the Board with reference to this college are quoted in the unit report.

FINANCIAL CONDITION
The Albany Junior College, Albany, Georgia, ended the fiscal year on June 30, 1965, without a surplus, after providing reserves of $1,005,189.06 for construction of Junior College facilities.

AVAILABLE INCOME AND OPERATING COST
Income for construction of Junior College facilities for the year ended June 30, 1965, was $1,027,527.77, of which $1,000,000.00 was from the Dougherty County Board of Education and $27,527.77 interest earned on investments.
From the $1,027,527.77 funds available, $22,338.71 was expended for outlay and $1,005,189.06 remained on hand at June 30, 1965.

GENERAL
Books and records of the Albany Junior College are maintained by the Central Office of the Board of Regents and were well kept. All receipts disclosed by examination have been accounted for, and expenditures for the period under review were supported by proper voucher.
Appreciation is expressed to the officials and staff of the Regents' Office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

741
a
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE
AMERICUS
m

HKEB^HHI

742

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units Revenues Retained

$ 451,061.32 $ 522,100.00

Grants from U. S. Government Donations Interest Earned Earnings, Educational Services

57.00 .00
3,087.49 311,463. 65

71.00 8, 240.01 2, 725.00 431, 858.29

Total Income Receipts

$ 765,669.46 $ 964,994.30

NON-INCOME Public Trust Funds Gifts for Principal Income on Investments Investments Private Trust Funds

11,295.56 1,577.17 2,430.68 82! 365. 38

2, 666. 67 1, 753. 62 3, 387. 63 120, 859. 37

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

157,405.35 3, 992. 57 4,920.61

353,047. 91 11, 600. 98 12,466.18

Totals

...$1,029,656.78 $1,470, 776. 66

743

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

PAYMENTS

EXPENSE

Personal Services.--

Travel

--

Supplies, Materials...

Communication

Heat, Light, Power, Water

Publications, Printing..

Repairs

Rents

Insurance

Pensions, Benefits

Equipment

Miscellaneous

Total Expense Payments

1964

1965

$ 377,406.32 458, 145.85

3,622.48

4, 360.17

64,669.33

89, 222.59

4,484.06

5, 504.39

27,313.04

31, 254.79

3,669.74

3, 475.38

-

8,957.29

4, 922.88

25,270.82

3, 325.27

10, 862.43

7, 609.84

--

11,171.62

13, 009. 65

- 8,398.03

36, 275.19

4,169.57

4, 817.46

$ 549,994.73 $ 661,923.46

OUTLAY Lands, Improvements Personal Services Supplies, Materials Miscellaneous Publications, Printing Repairs Rents Contracts Equipment
Total Outlay Payments
Total Cost Payments

NON-COST Public Trust Eunds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

Totals

-

$ 6, 363. 80 $ 8, 256.46

2,635.94

1, 409. 29

3.45

.00

-00

48.00

1,001.23

584.45

-00

26,167.00

1,973.10 260, 358. 01

8,054.65

5,400.23

$ 20,032.17 $ 302, 223.44

$ 570,026.90 $ 964,146.90

7, 695.00 74,819.81

13, 902.00 102,468.94

353,047.91 11. 600. 98 12,466.18

353, 895. 31 5,506.90 30, 856. 61

$1,029,656.78 $1,470, 776. 66

744

UNIVERSITY SYSTEM OP GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

BALANCE SHEET

JUNE 30, 1965 ASSETS

CURRENT ASSETS

Cash in Banks

Educational and. General Fund

Regular Operations

_ .$ 101, 838. 30

Plant Improvements

. 147,417.19 $ 249 255 49

Auxiliary Enterprises Fund Public Trust Funds Private Trust and Agency Funds _ _

104, 639.82 5 506 90 30, 856.61 $ 390, 258.82

Accounts Receivable Educational and General Auxiliary Enterprises

$

886 66

849 24

1,735.90

Investments U. S. Bonds Student Notes

$ 28,000.00 78 494 01

106,494.01

Inventories

DiningHall

.

Campus Store

..

Total Current Assets

$ 6 529 66 20 058 79

26, 588.45

$ 525,077.18

745

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

BALANCE SHEET JUNE 30, 1965
LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders Outstanding

Educational and General

$

Auxiliary Enterprises

37,638.92 713.78 $

38,352.70

RESERVES For Plant Improvements
For Unearned Income Educational and General Auxiliary Enterprises
For Working Capital Educational and General
For Inventories For Public Trust Funds For Private Trust and Agency Funds

$ 147,417.19
32,859.25 19,535.50
15,000.00 26,588.45 112,000.91 30,856.61

384,257.91

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 17,226.79 85,239.78

102,466.57

Total Current Liabilities, Reserves and Surplus.

$ 525,077.18

M

746
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, 1965, with a surplus of $17,226.79 in its Educational and General Funds, after providing the necessary reserve of $37,638.92 for accounts payable and purchase orders outstanding and reserving $32,859.25 for unearned income, $147,417.19 for plant additions and improvements and $15,000.00 for working capital.
AUXILIARY ENTERPRISES
Surplus available for operation of the dining hall, dormitories and other Auxiliary Enterprises at the College on June 30, 1965, was $85,239.78, after providing reserves of $713.78 for liquidation of accounts payable and purchase orders outstanding and reserving $19,535.50 for unearned income and $26,588.45 for inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Regents in the year ended June 30, 1965, 1
was $522,100.00.
In addition to the funds provided through allotment, $141,652.75 was received from tuition, fees and rents, $6,051.20 from hospitals for nurses program, $6,515.01 from interest earned, $71.00 from U. S. Government for veterans program, $633.00 from transcripts and car fines and $43,685.81 Avas | transferred from the Auxiliary Enterprises account, making total receipts for the year $720,708.77 for educational and general purposes.
The $720,708.77 income and the $294,955.72 cash balance on hand at the beginning of the period made total funds available $1,015,664.49 with which to meet educational and general operating expenses.
$464,185.56 of the available funds was expended for the current expenses of education and general activities at the College, $302,223.44 was paid for plant additions and improvements, and $249,255.49 remained on hand June 30, 1965, the end of the fiscal year.

747
UNIVERSITY SYSTEM OP GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS Auxiliary Enterprises income from earnings in the year was $287,971.34,
from which $43,685.81 was transferred to the Educational and General Funds for plant improvements, leaving net income of $244,285.53.
The $244,285.53 net income and the $58,092.19 cash balance at the beginning of the year made a total of $302,377.72 funds available for operation of the Auxiliary Enterprises at the College in the year ended June 30, 1965.
$197,737.90 of the available funds was expended for cost of operating the Auxiliary Enterprises in the year, and $104,639.82 remained on hand June 30, 1965.

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

1965

1964

1963

EDUCATIONAL AND GENERAL Administration Plant--Maintenance Plant--Improvements Library Instruction and Research Student Welfare

$ 96,041.32 $ 77,241.65 $ 85,906.62

51,610.17

46,408.27

45,611.47

302,223.44

20,032.17

15,030.58

- 24,028.18

16,791.94

13,534.19

281,418.34 231, 594.33 211, 981.96

11,087.55

7,505.31

11,187.46

Total Educational and General $ 766,409.00 $ 399,573.67 $ 383,252.28

AUXILIARY ENTERPRISES Dining Hall Dormitories Campus Store Farm Student Health Apartments--Dwellings
Total Auxiliary Enterprises
Total Cost Payments

-$ 111,480.47 $ 71,685.62 13,231.29
-00 1,153.44
187.08

83,037.19 $ 74,370.29 9,431.25
833.72 848.12 1,932.66

84,950.12 57,562.21 9,275.44
21.25
1,572.47

.$ 197,737.90 $ 170,453.23 $ 153,381.49

$ 964,146.90 $ 570,026.90 $ 536,633.77

HRflH

748

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials C ommunication Heat, Light, Water Printing and Publicity Repairs and Alterations Rents Insurance Pension--Social Security Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 458,145. 85 4, 360.17
89, 222. 59 5, 504. 39 31, 254. 79 3, 475.38 4, 922. 88 3, 325. 27 7, 609. 84 13, 009. 65 36, 275.19 4, 817. 46

377,406. 32 3, 622. 48
64, 669. 33 4, 484.06 27, 313.04 3, 669. 74 8, 957. 29 25, 270. 82 10, 862. 43 11, 171. 62 8, 398. 03 4,169. 57

360,071. 31 2, 838. 12 \l 66, 514. 62 4, 076. 37
23, 619. 36 762. 37
5, 838. 31 13, 703. 02 7, 777. 33 10, 445. 71 20, 982. 97 e 4, 973. 70 T

$ 661, 923.46 $ 549, 994.73 $ 521, 603.19

OUTLAY Buildings, Improvements Equipment

$ 296,823.21 $ 11,977.52 $ 2,091.17

5,400.23

8,054.65

12,939.41

Total Outlay Payments

$ 302, 223. 44 $ 20, 032.17 $ 15, 030. 58 16 -

Total Cost Payments

$ 964,146.90 $ 570,026.90 $ 536,633.77

Number of Employees on Payroll June 30
Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Enrollment-
Summer School
Cost Payments--Regular Term Fall, Winter and Spring Quarters Expense Outlay

82

70

861

593

610

811

543

573

755

541

490

809

559

558

344

209

216

$ 656,083.46 $ 544,239.73 $ 512,723.19)

302,223.44

20,032.17

15,030.58

Summer School.

$ 958,306.90 $ 564,271.90 $ 527, 753.77

5, 840.00

5, 755.00

8, 880.00

$ 964,146.90 $ 570,026.90 $ 536, 633.77

749

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

BY OBJECT (Cont'd)
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters Expense Outlay

YEAR ENDED JUNE 30

1965

1964

1963

$

810.98 $

973.59 $

373.58

35.84

1, 184. 56 $ 1, 009. 43 $

918.86 26.93
945. 79

PUBLIC TRUST FUNDS On June 30, 1965, the College held $112,000.91 for student loan funds,
consisting of $28,000.00 invested in bonds, $78,494.01 in student notes and $5,506.90 cash in bank.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds on deposit in bank at the close of the
year on June 30, 1965, amounted to $30,856.61. A detail of these accounts may be found in the unit report.
GENERAL All employees of the University System are covered in a blanket surety
bond for $100,000.00 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 expenditures for the period under review were within the limits of buget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

i^Hffl^HI

751
UNIVERSITY SYSTEM OF GEORGIA AUGUSTA COLLEGE AUGUSTA

752

UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

Revenues Retained

Donations

Interest Earned

Earnings from Services

440,000.00
26,993.79 5,231.07 214, 260. 99

$1, 754,000. 00
34, 435.18 3,465.25 249,194. 34

Total Income Receipts

$ 686,485.85 $2, 041,094. 77

NON-INCOME Private Trust Funds

53,575.44

45, 908. 75

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
Totals

333,335.83 156,666.16 % 19,884.48 24,084.33 I
$1,093,281.60 $2, 267,754.01 |::t

753

UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Water, Power Printing, Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 489,192.83 $ 557,987.43

8,182.92

10,264.51

21,772.00

32,904.47

6,539.63

8,677.90

21,284.04

24,383.83

1,092.35

3,094.81

2,160.03

3,433.26

1,235.07

.00

6,821.68

6,721.09

12,598.44

14,457.55

38,779.19

43,326.41

26,563.80

30,833.75

$ 636,221.98 $ 736,085.01

OUTLAY Lands, Improvements Personal Services Supplies, Materials Insurance Rents--University System Building Authority Contracts Equipment

5,792.26 2,642.80
20.00 .00
173,246.00 45,232.48

.00 1,231.91
.00 1,200,000.00
.00 21,972.00

NON-COST Private Trust Funds

49,375.59

41,715.70

CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals

156,666.16 24,084.33

238,472.01 28,277.38

$1,093,281.60 $2,267,754.01

BM

SIM

754

UNIVERSITY SYSTEM OP GEORGIA

AUGUSTA COLLEGE, AUGUSTA

BALANCE SHEET
JUNE 30, 1965
ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Restricted Funds Plant Funds Auxiliary Enterprises Private Trust and Agency Funds

$ 60,910.16 9,849.18
117,763.85 49, 948. 82 28,277.38 $ 266,749.39

Accounts Receivable Educational and General Auxiliary Enterprises

$

273.75

1,891.68

2,165.43

Inventory Auxiliary Enterprises
Total Current Assets

9, 346.99 $ 278,261.8118..

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 3,211.48 4,302.15 $ 7,513.63

RESERVES Unearned Income Educational and General Auxiliary Enterprises

$ 23,297.92 200.00 $ 23,497.92

Inventory--Auxiliary Enterprises Restricted Funds Plant Funds For Replacements--Aux. Enterprises Private Trust and Agency Funds For Working Capital-Educ. and Gen.

9, 346. 99 9,849.18 117,763.85 8, 377.70 28,277. 38 20,000.00

217,113.021:,

SURPLUS--FOR OPERATIONS Educational and General Auxiliary Enterprises

$ 14, 674.51 38,960.65

53, 635.16

Total Current Liabilities, Reserves and Surplus.

$ 278.261.8lB..

755
UNIVERSITY SYSTEM OP GEORGIA
AUGUSTA COLLEGE, AUGUSTA
SUMMARY FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Augusta College, Augusta, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $14,674.51 in Educational and General Funds, after providing the necessary reserve of $3,211.48 to cover outstanding accounts payable, and reserving $23,297.92 for unearned income, $117,763.85 for plant improvements, $9,849.18 for Restricted Funds, and $20,000.00 for working capital.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1965, was $38,960.65, after making provision for liquidation of $4,302.15 accounts payable and reserving $200.00 for unearned income, $9,346.99 for inventory of bookstore, and $8,377.70 for replacements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet educational and general operating expenses [in the period ended June 30, 1965, was $2,001,364.53, of which $1,754,000.00 was provided by allotment made to the College by the Board of Regents, $209,964.78 from tuition and fees, $2,964.57 income from investments, $5,173.00 in gifts for Library, and $29,262.18 restricted gifts.
The $2,001,364.53 income and the $124,153.01 cash balance on hand at the oeginning of the year on July 1, 1964, made a total of $2,125,517.54 funds available for educational and general purposes.
$713,790.44 of the available funds was expended for educational and gen[eral operating expenses, $1,223,203.91 was paid for improvements and equip.ment, and $188,523.19 remained on hand June 30, 1965, the end of the period covered by the within report.



756
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE, AUGUSTA
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net sales of the College Center Book Store and Snack Bar in the period under review were $29,324.56; rentals received were $3,980.00; parking receipts were $5,925.00 and $500.68 was received from interest on savings, making total income receipts of $39,730.24.
The $39,730.24 receipts and the beginning balance of $32,513.15 in the account at the beginning of the fiscal year made $72,243.39 available with which to meet operating costs of the Auxiliary Enterprises in the year.
2,294.57 was expended for cost of operating the Auxiliary Enterprises ! in the year, which left a balance in the account of $49,948.82 at the end of the year on June 30, 1965.

COMPARISON OF OPERATING COSTS

:::

A comparative statement of operations for the past three years will be it

found below, together with average enrollment and student per capita cost

for the past three fiscal years:

BY ACTIVITY

EDUCATIONAL AND GENERAL

Administration

General.-

Student Welfare

Plant--Operations

Plant--Improvements

Library

.

Instruction

Extension and Public Service. _

YEAR ENDED JUNE 30

1965

1964

1963

$ 65,403.11 37,184.59 24,776.44 107, 614. 86
1,223,203.91 79,213.88 370,915.49 2,753.26

67, 267.02 33, 255. 57 31,032. 04 94, 926. 51 226, 933. 54 66, 306. 07 301, 498.46 2, 852. 57

60, 365. 50 28, 276.76 31, 499. 54 91, 448. 44 , 287,176.16 I.
60, 447.011. 273, 053. 901
.ooL

Total Educational and General..$1, 911,065. 54 $ 824, 071. 78 $1, 832, 267.311

RESTRICTED FUNDS

25,928.81

20,694.21

9,183.:

AUXILIARY ENTERPRISES

22, 294. 57

18, 389. 53

17, 643.1

Total Cost Payments

$1, 959, 288. 92 $ 863,155. 52 $1, 859, 093. 891

757

UNIVERSITY SYSTEM OP GEORGIA

AUGUSTA COLLEGE, AUGUSTA

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Light, Power, Water Printing, Publicity. Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 557,987.43 $ 489,192.83 $ 445,171.87

10,264.51

8,182.92

6,304.40

32,904.47

21,772.00

16,867.00

8,677.90

6,539.63

4,415.17

24,383.83

21,284.04

19,616.56

3,094.81

1,092.35

3,698.84

3,433.26

2,160.03

356.46

.00

1,235.07

70.00

6,721.09

6,821.68

9,483.64

14,457.55

12,598.44

10,710.02

43,326.41

38,779.19

42,191.56

30,833.75

26,563.80

13,032.21

$ 736,085.01 $ 636,221.98 $ 571,917.73

OUTLAY Land, Buildings, Improvements Equipment
Total Cost Payments

1,201,231.91 21,972.00

181,701.06 1,259,004.51

45,232.48

28,171.65

$1,959,288.92 $ 863,155.52 $1,859,093.89

Number of Employees on Payroll June 30

91

86

81

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Regular Term

1,274

1,204

843

1,143

1,065

782

1,088

940

736

1,168

1,070

787

. ost Payments, Regular Term Fall, Winter, Spring Quarters
Expense Outlay

$ 703,331.51 $ 600,634.03 $ 541,968.11 1,223,203.91 226,933.54 1,287,176.16

Total Cost Payments--Regular Term. _$1, 926, 535.42 $ 827, 567. 57 $1,829,144.27

Cost Payments, Summer School

32, 753.50

35, 587. 95

29, 949. 62

Total Cost Payments

$1,959,288.92 $ 863,155.52 $1,859,093.89

*

HM

758

UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

YEAR ENDED JUNE 30

BY OBJECT (Cont'd)

1965

1964

1963

Annual Student Per Capita Cost

Regular Term

Fall, Winter, Spring Quarters

Expense

-- ... $

Outlay

602.17 $ 1, 047. 27

561. 34 $

688. 65

212. 09

1, 635. 54

$ 1, 649. 44 $

773. 43 $ 2, 324. 19

PRIVATE TRUST AND AGENCY FUNDS Statement of receipts and payments of Private Trust and Agency Funds
administered by the College are exhibited on page 6 of the unit report.
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond will be found in report covering examination of the Regents' Office of the University System of Georgia.
It was noted in the course of this examination that there were several I instances of abuse of travel expenses, as follows:
1. In two instances the person was authorized to go to New York City I and return, but the plane tickets showed that the trip made was from Augusta I to New York City, to Hartford, Connecticut, and return--Connecticut | being this person's home. This was an unauthorized trip of approximately 230 miles at state expense.
2. There were many instances of personnel charging $5.00 a day for food | regardless of the number of meals eaten.
It is suggested that closer attention be given to travel expense vouchers | in the future.
Appreciation is expressed to the officials and staff of the college for the] cooperation and assistance given to the State Auditor's office during the examination and throughout the period under review.

759
UNIVERSITY SYSTEM OF GEORGIA BRUNSWICK COLLEGE BRUNSWICK

HKHH

760

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$

Budget Balancing Adjustments

1964
0.00 $ .00

1965
0.00 .00

Appropriation Available Revenue Retained for Operations
Donations Interest Earned Earnings from Services Transfers Other Spending Units

$

0.00 $

0.00

1,740.00 35,769.96
645.00 50, 000.00

1, 745. 00 681.47
37,726. 71 320,448. 80

Total Income Receipts

$ 88,154. 96 $ 360, 601.98

NON-INCOME Public Trust Funds Gifts, Contributions Private Trust Funds

.00 168.30

160.00 21, 942. 23

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

870,000.00 .00

362, 595. 32 16.94

$ 958,323.26 $ 745, 316. 47

761

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 18,666.16 $ 176,070.37

2,421.64

3,520.11

2,284.47

18,636.05

680.95

3,974.92

.00

9,314.78

932.00

2,342.66

.00

1,144.10

310.00

3,425.00

.00

2,241.73

652.67

6,008.97

7,726.00

32,177.79

785.37

3,338.03

$ 34,459.26 $ 262,194.51

OUTLAY Lands, Improvements Personal Services Printing, Publications Contracts Pensions, Benefits Equipment
Total Cost Payments

48,618.38 .00
512,482.00 .00 .00

6,182.72 32.00
250,061.44 43.82
51,836.57

$ 595,559.64 $ 570,351.06

NON-COST Private Trust Funds

151.36

16,390.53

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

362,595.32 .00
16.94

152,846.24 160.00
5,568.64

$ 958,323.26 $ 745,316.47

tmsmm

HBs

762

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

BALANCE SHEET
JUNE 30, 1965
ASSETS
CURRENT ASSETS Cash in Banks and on Hand. Educational and General Fund Auxiliary Enterprises Fund Restricted Funds Public Trust Funds Private Trust and Agency Funds

Inventories Educational and General Auxiliary Enterprises Bookstore Snack Bar Vending Machine
Total Current Assets

$
$ 5,520.18 443.13 145.05

$ 156, 912. 50 (--) 4,796.26 730.00 160.00 6, 915.02
$ 159,921.26
2,365.17

6,108.36

8, 473. 53

$ 168, 394. 79

LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable
RESERVES Educational and General For Plant Fund For Unearned Income For Inventories For Working Capital
Auxiliary Enterprises For Inventories
For Restricted Funds For Public Trust Funds For Private Trust and Agency Funds
SURPLUS For Operations Educational and General Auxiliary Enterprises
Total Reserves and Surplus

0.00

$ 128,218.62 6,118. 00 2, 365.17 15,000.00
$ 151, 701.79
6,108.36 730.00 160.00
6,915.02

165, 615.17

$ 7,575.88 (--) 4,796.26

2,779. 62

$ 168, 394. 79

763

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

INTRODUCTION

SUMMARY

The within report covers an examination of the accounts of the Brunswick College, Brunswick, Georgia, for the fiscal year ended June 30, 1965. 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 47-57), 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 j oined enthusiastically in support of the College.

$870,000.00 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 $758,500.00 for the construction of the first college buildings. The money remaining from the million dollar bond issue was used to purchase land and to equip the buildings. More than half of the approximately 100 acre campus was given to the college by the Brunswick City Commissioners and the Glynn County Commissioners. The initial buildings were the Clara Wood Gould Memorial Library-Administration Building, the classroom building, the student center building, and the maintenance building.

FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Brunswick College at Brunswick, ended the fiscal year on June 30, 1965, with a current Educational and General Fund surplus of $7,575.88, after making the necessary provisions for reserving $128,218.62 for plant improvements and additions, $6,118.00 for unearned income, $15,000.00 for working capital and $2,365.17 for store inventories held on this date.

764
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE, BRUNSWICK
AUXILIARY ENTERPRISES There was a deficit in the accounts of the Auxiliary Enterprises at the end of the fiscal year on June 30, 1965, of $4,796.26 after providing a reserve of $6,108.36 for inventories held on this date.
RESTRICTED FUNDS Restricted funds held by the College on June 30, 1965, amounted to $730.00 and is reserved for scholarships (student aid).
PUBLIC TRUST FUNDS Public Trust Funds held by the College on June 30, 1965, amounted to $160.00 and is reserved for student loans.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1965 amounted to $6,915.02 and is described in detail on page 9 of the unit report
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS Total income of the Educational and General Fund was $359,346.21 of
which $320,000.00 was provided by the Regents of the University System, $36,454.00 from tuition and fees, $681.47 from interest on savings, $16.94 adjustment on Agency Fund ad valorem tax and $448.80 transferred from University of Georgia for tuition for extension class, and $1,745.00 from contributions for Restricted Funds.
The $359,346.21 total income together with the $362,595.32 cash balance on hand at the beginning of the period made a total of $721,941.53 available with which to meet Educational and General Fund costs in the year.
$253,387.48 of the available funds was expended for Educational and General Operating expenses, $308,156.55 for buildings and equipment, $2,755.00 for restricted purposes and $157,642.50 remained on hand June 30, 1965, the end of the fiscal year.
The operations of the Auxiliary Enterprises of the Brunswick College cover the Student Center only. Total sales for the first year's operations were $24,603.49 of which $16,405.44 was from sale of books and supplies, $7,896.48 from snack bar sales, $282.05 from vending machine sales and

765
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE, BRUNSWICK
52 fee for collecting sales tax. From this $24,603.49 gross sales $23,347.72 was paid for supplies for resale, leaving net income receipts of $1,255.77.
$6,052.03 was expended for cost of operating the Student Center in the year under review, which was $4,796.26 in excess of the net income of $1,255.77 shown above, and resulted in showing a cash deficit of the $4,796.26 at June 30, 1965. However, since there was no beginning inventory, the ending inventory of $6,108.36 would show an operating gain of $1,312.10 for the year.

COMPARISON OF OPERATING COSTS
Since operation of the Brunswick College began with the fall quarter in September, 1964, no comparison of previous years can be made but the operating cost for the year ended June 30, 1965, together with cost payments for the year ended June 30, 1964, are shown in the following statement:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General Plant--Operations Plant--Improvements Library Instructions Scholarships--Restricted Funds Stores Warehouse
:M
Total Educational and General

YEAR ENDED JUNE 30

1965

1964

$ 75, 849. 64 34,245.12 $ 34,459.26 308,156.55 561,100.38 31,896.25 109,883.26 2,755.00 1, 513. 21
$ 564,299.03 $ 595,559.64

AUXILIARY ENTERPRISES Student Center
Total Cost Payments..

$ 6,052.03 $ 570,351.06 $ 595,559.64

m

HRE



766

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

BY OBJECT

YEAR ENDED JUNE 30

1965

1964

EXPENSE Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Heat, Lights, Water Repairs Rents Insurance Pensions--Social Security Equipment Miscellaneous
Total Expense Payments

$ 176,070.37 3,520.11 18,636.05 3, 974. 92 2,342.66 9,314.78 1,144.10 3,425.00 2, 241. 73 6,008.97 32,177.79 3, 338.03
$ 262,194. 51

OUTLAY Buildings, Contracts, Equipment, Land
Total Cost Payments
Number of Employees on Payroll June 30 Regular Labor

308,156.55 $ 595,559.64 $ 570,351.06 $ 595,559.64
30 10 40

Average Enrollment

Fall Quarter

205

Winter Quarter

173

Spring Quarter

160

Average Enrollment

Equivalent Full-time Students.

179

Cost Payments--Regular Term Fall, Winter, Spring Quarters Expense Outlay
Total Cost Payments

$ 263,094.51 308,156.55
$ 571,251.06

767

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK YEAR ENDED JUNE 30

BY OBJECT (Cont'd)

1965

1964

Annual Student Per Capita Cost Regular Term Fall, Winter and Spring Quarters Expense Outlay

$ 1,469.80 1,721.55

3,191. 35

GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each.
Bond is handled through the Central Office of the Regents of the University System, and bond data will be found in report covering audit of the Regents' Central Office.
Plant Fund "Construction Account" with the First National Bank, Brunswick, Georgia, was kept in the Regents of the University System Central Office for the period under review. The balance in this account of $21,440.91 on June 30, 1965, was transferred to Brunswick College, Brunswick, Georgia, in July, 1965.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

HKBMHHV

769
UNIVERSITY SYSTEM OF GEORGIA MIDDLE GEORGIA COLLEGE COCHRAN



wm

770
UNIVERSITY SYSTEM OF GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Donations Earnings, Educational Services Interest

1964

1965

326, 000. 00 $ 430,100. 00

833.33

250.00

. 00 468, 328.97
5,160. 26

2,117.00 594, 605. 95
6, 447. 27

Total Income Receipts

$ 800,322.56 $1,033,520.22

NON-INCOME Private Trust Funds Public Trust Funds Gifts, Contributions Income on Investments. Investments

70, 395. 41
25,769. 36 265. 66
1,333.03

91, 689. 28
29, 944. 45 117.49 I
3,331.95 I

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds Public Trust Funds
Totals

245,630.42 11,251.04 5,209.95

221, 591. 36 15, 306.04 4,057. 68

$1,160,177.43 $1,399,558.47

ASH

771
UNIVERSITY SYSTEM OF GEORGIA MIDDLE GEORGIA COLLEGE, COCHRAN

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water_ Publications, Printing Repairs Rents Insurance Pensions and Benefits Equipment Miscellaneous
Total Expense Payments

OUTLAY

Lands, Improvements

Personal Services

Supplies, Materials

Contracts

Travel

:

Printing, Publications.

Rents

Equipment

NON-COST Private Trust Funds. Public Trust Funds Investments

CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds Public Trust Funds
Totals

1964

1965

$ 437, 114.38 3, 649.96
164, 207.85 3, 981. 22 13, 736. 68
2, 658. 65 484. 41
12.00 5, 944.86 11, 130. 66 19, 048. 64 7, 043. 96

532, 855.14 6,083.00
199,189. 37 4, 845.58 14,217.79 1,733.53 569. 50 .00 8,495. 61 13, 902. 57 38,158.04 7, 662.81

$ 669,013.27 $ 827,712.94

8, 666. 72 .00
102, 595. 66 (--) 74.00
72.00 21, 607.29 22, 480. 68

14, 034. 83 9,039. 62 20,721. 30
.00 66.00 28, 524. 36 24,152. 26

66, 340.41 28, 520. 32

86,051. 24 34, 343. 50

221, 591.36 15, 306.04 4, 057. 68

330, 860. 27 20, 944.08
3,108.07

$1,160,177.43 $1,399,558.47

il

^ra

iW*

112

UNIVERSITY SYSTEM OP GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

BALANCE SHEET JUNE 30, 1965
ASSETS

CURRENT ASSETS Cash on Hand and in Banks Educational and General Operations Plant Fund Restricted

$ 105,240.88 80,944.19 674.07 $ 186,859.14

Auxiliary Enterprises-- Public Trust Funds Private Trust and Agency Funds

144,001.13 3,108.07 20,944.40 $ 354,912.74

Accounts Receivable

Educational and General

State Department of Education

$

Science Research Assn.--Dupl. Payment on Inv.

21,100.00 6.80

Notes Receivable Public Trust Funds
Inventories Educational and General--Stores Auxiliary Enterprises
Total Current Assets

114,055.53

- - -$ 13,940.40 24,871.73

38,812.13 I:

$ 528,887.20

773

UNIVERSITY SYSTEM OF GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN BALANCE SHEET

JUNE 30, 1965 LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 56,478.09 11,986.00 $ 68,464.09

Reserves

Plant Funds

Restricted Funds

Public Trust Funds

Private Trust and Agency Funds

Inventories

Educational and General

$

Auxiliary Enterprises

$ 80,944.19 674.07
117,163.60 20,944.40

13, 940.40 24,871.73

38,812.13

Unearned Income Educational and General Auxiliary Enterprises

$ 42, 611.16 69,938.31

112,549.47

Working Capital--Educational and General

15, 000. 00 386,087.86

SURPLUS--FOR OPERATIONS Educational and General Auxiliary Enterprises

$ 12,258.43 62,076.82

74,335.25

Total Current Liabilities, Reserves and Surplus.

$ 528, 887.20

HHm
774
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
SUMMARY FINANCIAL CONDITION
EDUCATIONAL AND GENERAL The Middle Georgia College at Cochran, Georgia, ended the fiscal year on
June 30, 1965, with a surplus of $12,258.43 in Educational and General Funds, after reserving $80,944.19 for plant improvements, $56,478.09 for accounts payable, $42,611.16 for unearned income, $15,000.00 for working capital, $13,940.40 for stores inventory and $674.07 for Restricted Funds.
AUXILIARY ENTERPRISES Surplus available for operation of the Auxiliary Enterprises at the College I
at the close of the year on June 30, 1965, was $62,076.82, after reserving I $24,871.73 for dining hall and student center inventories, $69,938.31 for I unearned income, and $11,986.00 for accounts payable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS Income with which to meet the year's Educational and General operating
expenses amounted to $662,079.39 and was provided by $430,000.00 allotment made to the College by the Regents, together with earnings of $161,053.86 from sales and fees, $2,467.00 from gifts and grants, $2,577.17 from interest on savings and $65,981.36 transfer from the Auxiliary Enterprises' Account.
The $662,079.39 income and the $132,687.17 cash balance at the beginning of the period made a total of $794,766.56 funds available with which to meet: Educational and General costs in the year.
$511,369.05 of the available funds was expended for Educational and General operating expenses; $96,538.37 was paid for new construction and equipment; and $186,859.14 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS Income receipts from the Auxiliary Enterprises in the year ended June 30,
1965, was $437,422.19, of which $135,920.56 was from dormitory rents, $253,167.75 from dining hall, $28,549.53 net from the bookstore and campus j

775
UNIVERSITY SYSTEM OP GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
store sales, $15,914.25 from infirmary fees and $3,870.10 from interest on savings. From the $437,422.19 received, $65,981.36 was transferred to the Educational and General (Plant Funds) Accounts, leaving net income of $371,440.83 for Auxiliary Enterprises.
This net income of $371,440.83 together with the cash balance of $88,904.19 at the beginning of the year made a total of $460,345.02 funds available with which to meet operating costs of the Auxiliary Enterprises.
$316,343.89 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, 1965, of $144,001.13.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the following statement:

BY ACTIVITY

YEAR ENDED JUNE 30

1965

1964

1963

EDUCATIONAL AND GENERAL Administration and General Student Welfare Plant Maintenance Restricted Funds Plant Improvements Library Instruction

$ 100, 679.79 15, 343. 32 78,590.48 1, 792. 93 96, 538.37 24,421.17
290,541.36

72,157.04 $ 4,227. 65 64, 382. 98

70, 652.02 8, 730. 39
54,051. 96

155, 348.35 20, 344. 31 244, 520. 61

51, 331.29 18,410.88 210, 641.85

Total Educational and General. .$ 607, 907.42 $ 560,980.94 $ 413,818.39

AUXILIARY ENTERPRISES Dormitories Dining Hall Campus Store Infirmary
Total Auxiliary Enterprises
Total Cost Payments

$ 80,174.12 214,594.18 15,020.20 6,555.39

76,236.43 169, 825. 47 10,252.40
7,066.38

71, 210. 59 151, 276. 63
9, 649.73

$ 316, 343.89 $ 263,380.68 S 232,136.95

$ 924,251.31 $ 824,361.62 $ 645,955.34



Hi

776

UNIVERSITY SYSTEM OF GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

BY OBJECT
Personal Services Travel Expense Supplies and Materials Communications Heat, Lights and Water Printing and Publicity Repairs and Alterations Rents Insurance and Bonding Pensions--Social Security Equipment Miscellaneous Outlay
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 532,855.14 $ 445,781.10 $ 363,776.48

6,083.00

3,649.96

4,293.47

199,189.37 164,133.85 143, 460. 89

4,845.58

3,981.22

3,232.45

14,217. 79

13,736. 68

13, 369.00

1,733.53

2,730.65

3,164.58

569.50

484.41

3,467.19

21,619.29

22,486.69

8,495.61

5,944.86

12,601.11

13,902.57

11,130.66

8,390.22

38,158.04

41,529.32

50,644.40

7,662.81

7,043.96

1,565.86

96,538.37 102,595.66

15,503.00

$ 924,251.31 $ 824,361.62 $ 645,955.34

Number of Employees on Payroll June30

79

90

76

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Regular Term.
Summer School Average
Cost Payments--Regular Term Cost Payments--Summer School
Total Cost Payments

946

755

645

912

730

625

842

655

575

900

713

615

327

315

225

$ 911,257.31 $ 806,832.12 $ 635,153.34

12,994.00

17,529.50

10,802.00

$ 924,251.31 $ 824,361.62 $ 645,955.

Annual Student Per Capita Cost-- Regular Term Fall, Winter, Spring Quarters $ 1,012.51 $ 1,131.60 $ 1,032.77

PUBLIC TRUST FUNDS
On June 30, 1965, the College held $117,163.60 in Public Trust Funds, of which $3,108.07 was cash in bank and $114,055.53 invested in National Defense Student Loans.

777
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, 1965, were $20,944.40.
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

779
UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE COLUMBUS

^HHZISH

780

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 366, 814. 40 $ 383, 204. 80

Transfers from Public Trust Funds

2,118. 53

14, 926. 52

Grants--Counties, Cities

.00

71, 489. 88

Donations

5, 333.12

3, 776. 93

Rents on Investment Properties

.00

50.00

Interest Earned

2,881.17

4, 807.14

Earnings, Educational Services

148,644.73 187, 792.78

Total Income Receipts

$ 525,791.95 $ 666,048.05

NON-INCOME Public Trust Funds Investments Gifts, Contributions Income on Investments Transfers to Spending Units Private Trust Funds

3, 836. 82 1, 237. 22 2,218. 44 (--) 2,118. 53 30, 876. 41

7, 184. 33 1, 039. 00 2,101. 54
.00 42,280. 44

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

87, 944.12 4,037.09 14, 950.92

166, 616.48 6, 642.04
14,064. 07

$ 668,774.44 $ 905, 975. 95

781

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

PAYMENTS

EXPENSE

Personal Services

Travel

Supplies, materials

Communication

Heat, Light, Power, Water

Printing, Publications

Repairs

Rents

Insurance

Pensions, Benefits

Equipment

-

Miscellaneous

Total Expense Payments

1964

1965

$ 326,079.77 3,935.84
--- 16,299.45 3, 823.82 15,821.03 1,469.90 2,047.06 3,128.04 3,665.87 8,802.10 11,979.15 8,293.23
$ 405,345.26

388, 046. 96 4, 310. 28 19, 360.01 4, 934.18 18, 253. 85 1,136. 93 3, 265. 65 6, 067. 92 3, 844. 50 10, 378. 42 25, 961. 23 17, 065. 27
502, 625. 20

OUTLAY Lands, Improvements Personal Services Communication Supplies, Materials Printing, Publications Rents Insurance Contracts Equipment

4,963.70 12.00
10,413.35 .00
383.00 .00
14,741.65 11,260.63

7, 854. 36 .00
3, 274. 89 19.50 12.50
278.00 138, 885. 58
5, 840. 62

NON-COST Public Trust Funds Investments Private Trust Funds

2,569.00 31,763.26

7,723. 43 37, 716.15

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

166,616,48 6,642.04 14,064.07

173, 873. 88 9, 243. 48 18, 628. 36

$ 668,774.44 $ 905,975.95

782

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

BALANCE SHEET
JUNE 30, 1965
ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Fund Auxiliary Enterprises Fund Plant Fund Public Trust Funds Private Trust and Agency Funds

$ 77,687.84 18,647.88 77,538.16 9,243.48 18, 628. 36 $ 201,745.72

Accounts Receivable Educational and General Auxiliary Enterprises

$ 10,898.75 21.68

10,920.43

Investments Public Trust Funds Real Estate Mortgages Student Notes--Loans
Other Assets Campus Store--Inventory
Total Current Assets

$ 30,250.31 4,169.96

34,420.27 ! '

16, 633.35 $ 263,719.77

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

BALANCE SHEET
JUNE 30, 1965
LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding Educational and General

RESERVES Educational and General For Unearned Income For Working Capital For Restricted Funds Plant Fund--For Improvements Auxiliary Enterprises For Campus Store Inventory Public Trust FundsPrivate Trust and Agency Funds

$ 17,194.25 15,000.00 28,599.97 77,538.16
16, 633. 35 43,663.75 18, 628.36

783
3, 673.42 217, 257.84

;r SURPLUS
For General Operations Educational and General. Auxiliary Enterprises

24,118.95 18, 669.56

42,788.51

Total Current Liabilities, Reserves and Surplus.

$ 263,719.77

Mm

784

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Columbus College at Columbus, Georgia, ended the fiscal year on I June 30, 1965, with a surplus of $24,118,95 in its Educational and General I Fund, after providing the necessary reserves of $3,673.42 for accounts payable I and purchase orders outstanding, $17,194.25 for unearned income, $15,000.00 I for working capital, $22,227.31 for Restricted U. S. Government Funds, I $6,210.91 for Restricted Scholarship Funds and $161.75 for the Restricted I Schwob Library Fund.

AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enter- I prises on June 30, 1965, was $18,669.56 after reserving $16,633.35 for inven- I tories of campus stores.

PLANT FUND
The $77,538.16 cash balance in the Plant Fund Account at June 30, | 1965, is reserved for plant improvements.

PUBLIC TRUST FUNDS

Public Trust Funds at the College on June 30, 1965, amounted to ,663.75 and consisted of the following assets:

Greentree-Sevier Trust Fund Cash in Bank Investments

$ 7,007.97 30,250.31 $37,258.28

National Defense Loan Fund Cash in Bank StudentLoans
Emergency Student Loan Fund Cash in Bank StudentLoans

$ 672.03 3,915.07

4,587.10 1

$ 563.48 254.89

818.37

William Howard Fund Cash in Bank

1,000.00

$43,663.75 ftv

785
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE, COLUMBUS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the fiscal \ear on June 30, 1965, amounted to $18,628.36, and these accounts are detailed on page 9 of the unit report.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COST
Income with which to meet Educational and General operating expenses for the year ended June 30, 1965, was $535,565.82, of which $347,000.00 was provided by allotment made to the College by the State Board of Regents, $165,753.01 from student fees, $3,650.10 from gifts and grants, $3,581.39 from interest on savings, $50.00 from use of building, $14,926.52 from contributions and trust fund earnings for scholarships, and $604.80 for use of buildings by the University of Georgia Extension Service.
From this $535,565.82 total income receipts, $18,164.44 was transferred to the Plant Fund Account for improvements and equipment, leaving net income receipts in the amount of $517,401.38.
The net income receipts of $517,401.38 and the cash balance of $50,470.56 on hand for operations in the Educational and General Fund at the beginning of the fiscal period on July 1, 1964, made $567,871.94 funds available with which to meet educational and general operating expenses for the fiscal year ended June 30, 1965.
$490,184.10 of the available funds was expended for educational and general operating expenses, and $77,687.84 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net sales of the bookstore and snack bar in the fiscal year were $22,039.77, as shown in detail on page 4 of the unit report.
From the $22,039.77 net sales, $4,000.00 was transferred to the Plant Fund Account for improvements, leaving net income receipts in the amount of $18,039.77.
The net income receipts of $18,039.77 in addition to the cash balance of $13,049.21 at the beginning of the fiscal year made a total of $31,088.98 avail-

^HBZSI^HBHi

786
UNIVERSITY SYSTEM OF GEORGIA
COLUMBUS COLLEGE, COLUMBUS
able with which to meet operating expenses of the Auxiliary Enterprises Fund in the year ended June 30, 1965.
$12,441.10 of the available funds was expended in the year, leaving a cash balance of $18,647.88 on June 30, 1965, the end of the fiscal year.
PLANT FUND ACCOUNTS
AVAILABLE INCOME AND OPERATING COSTS
Income for plant improvements and equipment purchases was $130,606.90 for the fiscal year ended June 30, 1965, of which $35,600.00 was from the State Board of Regents, $71,489.88 from the Muscogee County School District, $126.83 from donations, $1,225.75 from interest on savings, $18,164.44 from the Educational and General Operating Account, $4,000.00 from the Auxiliary Enterprises Account.
This $130,606.90 income and the $103,096.71 cash balance in the Plant Fund Account at July 1, 1964, made $233,703.61 available for capital outlay cost in the fiscal year ended June 30, 1965.
$150,324.83 of the available funds was expended for land, new buildings and improvements to grounds, and $5,840.62 for purchase of equipment, leaving $77,538.16 on hand June 30, 1965, 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 statement:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration Student Welfare Plant Operations Library Instruction Extension. Student Aid Scholarships
AUXILIARY ENTERPRISES Bookstore and Snack Bar

YEAR ENDED JUNE 30

1965

1964

1963

$ 86,741.06 $ 79,230.42 $ 72,329.11

19,170.46

9,360.42

8,930.17

69,553.33 59,211.17 49, 530.16

27,131.64 26,051.90 23,583.45

270,781.01 214,318.43 192,675.08

2,643.00

1,689.32

2,387.07

14,163.60

6,106.70

3,604.00

$ 490,184.10 $ 395,968.36 $ 353,039.04

12,441.10

9,376.90

6,936.80

787

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

BY ACTIVITY (Cont'd)
PLANT FUNDS Plant Improvements Equipment
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 150,324.83 $ 30,513.70 $ 41,109.90

5,840.62

11,260.63

78,781.37

$ 658,790.65 $ 447,119.59 $ 479,867.11

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies and Materials.. Communications Heat, Lights, Water Printing and Publicity.. Repairs and Alterations. Rents Insurance Pensions Equipment Miscellaneous
Total Expense Payments
OUTLAY Plant Improvement Equipment
Total Cost Payments

$ 388,046.96 4, 310.28 19, 360.01 4, 934.18 18, 253. 85 1,136. 93 3, 265. 65 6,067.92 3, 844.50 10, 378. 42 25, 961. 23 17,065. 27

326,079.77 3, 935.84 16,299.45 3, 823.82 15, 821.03 1, 469.90 2,047.06 3,128.04 3,665. 87 8,802.10 11,979.15 8,293. 23

297, 446.86 3, 203.56 10,409.38 3,497.90 14, 615.42 1,924. 66 4,530.10 2,797.00 333.59 8,107.51 7,498.19 5, 611. 67

$ 502,625.20 $ 405,345.26 $ 359,975.84

150,324.83 5,840.62

30, 513. 70 11, 260. 63

41,109.90 78, 781.37

$ 658,790.65 $ 447,119.59 $ 479,867.11

Number of Employees on Payroll June 30

71

62

57

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Regular Term.
Summer School

782

622

597

727

572

569

623

520

507

711

571

558

=

=

=

238

213

187

^HB

788
UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

BY OBJECT (Cont'd) EXPENSE
RegularTerm Summer Term
OUTLAY.

YEAR ENDED JUNE 30

1965

1964

1963

$ 489,720.20 $ 391,200.26 $ 345,065.34

12,905.00

14,145.00

14,910.50

$ 502,625.20 $ 405,345.26 $ 359,975.84

. 156,165.45

41,774.33 119,891.27

$ 658,790.65 $ 447,119.59 $ 479,867.11

Per Capita Cost Regular Term Expense Outlay

688.77 $ 219. 64

908.41 $

The enrollment Is figured on full-time student load.

685.11 $ 73.16
758.27 $

618.39 :i 214.86
833.25

GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 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 I by proper voucher.
Appreciation is expressed to the officials and staff of the College for the I cooperation and assistance given the State Auditor's office during this examination and throughout the year.

789
UNIVERSITY SYSTEM OF GEORGIA SOUTH GEORGIA COLLEGE DOUGLAS

^^^

790

UNIVERSITY SYSTEM OP GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 280, 000. 00 $ 325,000.00

Revenues Retained

Earnings, Educational Services

361, 688.53 437, 443. 41

Interest Earned

6,976.08

2, 768.48

Donations

11, 388.16

586.15

Total Income Receipts

$ 660,052.77 $ 765,798.04 1

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments. Investments Private Trust Funds

11, 405.00 167.98

6, 969.55
139.82 (

2, 336.90

1, 887. 61

105, 739.24 146, 678. 34

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

144,790.43 8,453.21 57, 397.19

207,154.86 ^ 11,628.18 51,157.45

$ 990,342.72 $1,191,413.85

I lift
fit c

791

UNIVERSITY SYSTEM OF GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 368,258.20 $ 452,004.81

3,248.42

6,419.87

112,907.72 139,836.93

3,575.61

5,009.02

14,708.23

18,294.61

4,218.29

1,895.95

3,783.08

4,396.40

1,815.20

22,527.00

6,284.13

13,218.85

10,303.72

11,689.91

5,910.80

18,145.28

16,493.05

6,890.87

$ 551,506.45 $ 700,329.50

OUTLAY Lands, Improvements Personal Services Supplies, Materials Pensions, Benefits Repairs Rents Contracts Equipment

298.50 7,936.13
2.63 .00 18,262.50 1,083.20 18,598.93

1,409.80 102.84 .00
2,553.63 .00
25,245.00 5,079.10

NON-INCOME Public Trust Funds Investments Private Trust Funds

10,734.91 111,978.98

15,315.00 132,908.28

CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

207,154.86 11,628.18 51,157.45

238,233.03 5,310.16 64,927.51

$ 990, 342.72 $1,191, 413.85

tm

wmmmmm

792

UNIVERSITY SYSTEM OF GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

BALANCE SHEET
JUNE 30, 1965
ASSETS
CURRENT ASSETS Cash on Hand, and in Banks Educational and General Fund Plant Funds
Auxiliary Enterprises Fund Restricted Funds Public Trust Funds Private Trust and Agency Funds __

$ 60,716.74 116,113.05 $ 176,829.79
56,745. 88 4,657. 36 5,310.16 81,850.81
$ 325,394.00

INVENTORIES Educational and General Auxiliary Dining Hall Student Center

- - -

$ 7,035. 60

$ 8,997.21 28,981.53

37,978.74

45,014.34

PUBLIC TRUST FUNDS Notes Receivable--Student Loans.

57, 982. 39 $ 428,390.73 I?:

793

UNIVERSITY SYSTEM OF GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

BALANCE SHEET

JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Educational and General Social Security--Employer's Contribution

$ 14, 517. 95 3,841.15 $

18,359.10

Auxiliary Enterprises Social Security--Employer's Contribution

$ 3,619.17 933.00

4,552.17 $ 22,911.27

RESERVES Educational and General For Unearned Income For Inventories For Working Capital

$ 12, 510.00 7,035.60 15,000.00 $ 34,545.60

Auxiliary Enterprises For Unearned Income For Inventories

$ 6,848.00 37,978.74

44,826.74

For Plant Improvements

For Restricted Funds

__

For Public Trust Funds

For Private Trust and Agency Funds

116,113.05 4,657.36 63, 292. 55 81, 850.81

345, 286.11

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 14,847.64 45,345.71

60,193.35

$ 428, 390. 73

fl^H
794
UNIVERSITY SYSTEM OP GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The South Georgia College at Douglas, Georgia, ended the fiscal year on June 30, 1965, with a current Educational and General Fund surplus of $14,847.64, after reserving $18,359.10 for liquidation of outstanding accounts payable and providing reserves of $116,113.05 for plant improvements and additions, $12,510.00 for unearned income, $15,000.00 for working capital, $4,657.36 for Restricted Funds, and $7,035.60 for store inventory held on this date.
AUXILIARY ENTERPRISES
There was a surplus of $45,345.71 in the accounts of the Auxiliary Enterprises at the end of the year on June 30, 1965, after reserving $4,552.17 for liquidation of outstanding accounts payable, and providing reserves of $6,848.00 for unearned income, and $37,978.74 for inventories.
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30, 1965, amounted to $63,292.55, of which $5,310.16 was cash in banks and $57,982.39 invested in student loans.
In the year ended June 30, 1965, $139.82 interest was earned on student notes and $1,887.61 student notes collected, $1,165.55 was received from National Defense Student Loan Matching Funds, $1,490.00 was received from the National Defense Student Loan Fund, and $4,314.00 from the Cuban Refugees Loan Fund, which with the cash balance of $11,628.18 on hand at the beginning of the period made a total of $20,625.16 to be accounted for. Of this amount $15,315.00 was used for loans to students, leaving a cash balance of $5,310.16 on hand at the end of the fiscal year on June 30, 1965.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1965, amounted to $81,850.81, consisting of $63,279.10 for student activities, room reservations, student bank deposits and other funds as detailed on page 11 of the unit report, $208.97 sales tax collected to be remitted, and $18,362.74 for net withholdings.

795
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Total income of the Educational and General Fund was $487,594.89, of which $325,000.00 was provided by the Regents of the University System, $144,805.24 from tuition and fees and other items as listed in detail on page 4 of the unit report, $586.15 from contributions for Restricted Funds and $17,203.50 transferred from the Auxiliary Enterprises account.
The $487,594.89 total income together with the $153,796.03 cash balance on hand at the beginning of the period made a total of $641,390.92 available with which to meet Educational and General costs in the year.
$424,071.41 of the available funds was expended for Educational and General operating expenses, $34,390.37 was paid for buildings and improvements, $1,441.99 for restricted purposes and $181,487.15 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the Auxiliary Enterprises at the College in the year ended June 30, 1965, was $295,406.65, of which $101,752.50 was from dormitory rents, $166,248.71 from dining hall, $1,400.00 from farm rentals, $11,188.04 from health fees, $13,308.41 from Student Center and $1,509.00 from rent of proctor apartments, less $ .01 to adjust Teachers Retirement in Private Trust and Agency Funds.
From the total income receipts of $295,406.65, transfers in the amount of $17,203.50 were made to the Educational and General Account, leaving net income of $278,203.15 with which to meet the year's educational and general operating costs.
The $278,203.15 net income together with the $53,358.83 cash balance at the beginning of the period made a total of $331,561.98 available with which to meet Auxiliary Enterprises costs in the year.
$274,816.10 of the available funds was expended in the year for cost of aperating the Auxiliary Enterprises, and $56,745.88 remained on hand June 30, 1965, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures for the activities at the College for the past three years ire compared in the statement following:

IHI

796
UNIVERSITY SYSTEM OF GEORGIA SOUTH GEORGIA COLLEGE, DOUGLAS

BY ACTIVITY

YEAR ENDED JUNE 30

1965

1964

1963

EDUCATIONAL AND GENERAL Administration and General Plant Operations Plant Improvements Student Welfare Library Instruction Scholarships--Restricted Funds Summer School

$ 100, 700. 27 49,257.22 34, 390.37 10,495.27 23,849.22 239,769.43 1, 441. 99

75, 810. 69 43, 905.20 46,181. 89
8, 216. 68 18, 332. 08 204, 730. 66 5, 874. 96

71,171.72 46, 607. 59 48, 545.13
16, 820.51 184, 872.24
10, 650.00

Total Educational and General-.$ 459,903.77 $ 403,052.16 $ 378,667.19

AUXILIARY ENTERPRISES Dormitories Dining Hall Student Center Farm Proctor Apartments Infirmary

$ 104,505.31 149,918.87 9,159. 68 39.22 1, 790. 82 9,402.20

64, 352. 70 112, 627. 38
6, 671.04 27.54
1, 830. 81 9,126. 71

68, 995. 51 124, 889. 30
5, 535. 00 123.10
10, 746. 67

$ 274, 816.10 $ 194, 636.18 $ 210, 289. 58

$ 734,719.87 $ 597,688.34 $ 588,956.77

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communication Heat, Lights, Water Printing and Publicity Repairs, Alterations Rents Insurance Pensions--Social Security Equipment Miscellaneous
Total Expense Payments.__

$ 452, 004. 81 6,419.87
139,836.93 5, 009.02 18,294.61 1, 895. 95 4,396.40 22,527.00 13,218.85 11,689.91 18,145.28 6,890. 87

368, 258. 20 3, 248. 42
112, 907.72 3, 575. 61 14, 708. 23 4, 218. 29 3, 783. 08 1, 815. 20 6,284.13 10, 303. 72 5, 910.80 16, 493. 05

348, 529. 80 2,269.14
128, 623. 84 3, 430. 49 10, 844. 42 2, 829. 49 3.184. 63 9, 769. 80 9, 641.11 6, 047. 80 7, 055.19 8.185. 93

.$ 700,329.50 $ 551,506.45 $ 540,411.64

797
UNIVERSITY SYSTEM OF GEORGIA SOUTH GEORGIA COLLEGE, DOUGLAS

BY OBJECT (Cont'd)

YEAR ENDED JUNE 30

1965

1964

1963

OUTLAY--Permanent Improvements Buildings--Contracts--Equipment.._$ Authority Lease Rental

34,390.37 $

27,919.39 $ 18,262. 50

48,545.13

$ 734,719.87 $ 597,688.34 $ 588,956.77

Number of Employees on Payroll June 30
Regular Labor...

63

50

50

27

26

24

90

76

74

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Enrollment
Summer School

750

675

688

711

580

638

607

512

540

689

589

622

137

100

103

Cost Payments--Regular Term Fall, Winter and Spring Quarters Expense Outlay

$ 688,909.50 $ 539,441.45 $ 529,761.64

34,390.37

46,181.89

48,545.13

Summer School

$ 723,299.87 $ 585,623.34 $ 578,306.77

11,420.00

12,065.00

10,650.00

$ 734,719.87 $ 597,688.34 $ 588,956.77

mual Student Per Capita Cost

Regular Term

Fall, Winter and Spring Quarters

Expense

$

Outlay

Student Per Capita Cost

$

1,049.76 $ 49.76
1,099.52 $

915.86 $ 78.41
994.27 $

851.71 78.04
929.75

H
798 UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each.
Bond is handled through the Central Office of the Regents of the University System, and bond data will be found in report covering audit of the Regents' Central Office.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

799
UNIVERSITY SYSTEM OF GEORGIA GAINESVILLE COLLEGE GAINESVILLE


HR

800

UNIVERSITY SYSTEM OF GEORGIA

GAINESVILLE COLLEGE, GAINESVILLE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Grants--Counties, Cities

$

Interest Earned

0.00 $1, 000,000. 00

. 00

10,033. 33

Total Income Receipts
CASH BALANCE, JULY 1st Budget Funds

$

t 0. 00 $1, 010, 033. 33

.00

.00

$

0. 00 $1, 010, 033. 33

I

PAYMENTS
EXPENSE Personal Services
CASH BALANCE, JUNE 30th Budget Funds

$

0.00 $

0.00

. 00 1,010,033. 33

$

0.00 $1,010,033.33

CURRENT ASSETS Available Cash In Bank Investments

BALANCE SHEET JUNE 30, 1966
ASSETS

Total Current Assets

$ 10,033.33 1,000,000.00
$1,010,033.33

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES None Reported
RESERVES For Construction of Junior College Facilities
SURPLUS For Operations
Total Reserves

$

0. (

1,010,033.!

$1,010,033.33

801
UNIVERSITY SYSTEM OF GEORGIA
GAINESVILLE COLLEGE, GAINESVILLE
SUMMARY INTRODUCTION
The within report covers an examination of the accounts of the Gaines3i ville College, Gainesville, Georgia, for the fiscal year ended June 30, 1965.
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 for 1958 (Georgia Laws 1958 pages 47-57). An excerpt from minutes of the Board with reference thereto is quoted in the unit report.
FINANCIAL CONDITION
The Gainesville College, Gainesville, Georgia, ended the fiscal year en June 30, 1965, without a surplus, after providing reserves of $1,010,033.33 for construction of Junior College facilities.
AVAILABLE INCOME AND OPERATING COSTS Income, for construction of Junior College facilities, for the year ended
June 30, 1965, was $1,010,033.33 of which $500,000.00 was from the Hall County Board of Education, $500,000.00 from the City of Gainesville, and $10,033.33 from interest on investments.
There were no expenditures in the period under review, and a balance of $1,010,033.33 remained on hand at June 30, 1965.
GENERAL
The books and records of the Gainesville College are maintained by the Central Office of the Board of Regents and were well kept. All receipts disclosed by examination have been accounted for.
Appreciation is expressed to the officials and staff of the Regents' Office for Ithe cooperation and assistance given the State Auditor's office during this examination and throughout the year.

IMM

803
UNIVERSITY SYSTEM OF GEORGIA KENNESAW JUNIOR COLLEGE MARIETTA

IBI

804 UNIVERSITY SYSTEM OP GEORGIA
KENNESAW JUNIOR COLLEGE, MARIETTA

RECEIPTS

INCOME FROM STATE REVENUE ALLOTMENTS

Revenues Retained

Grants--Counties, Cities

$

Interest Earned..

1964

1965

0.00 $2,000,000.00

.00

40,166.67

Total Income Receipts

$

0.00 $2,040,166.67

CASH BALANCE, JULY 1st Budget Funds

.00

.00

$

0.00 $2,040,166.67

PAYMENTS
EXPENSE Personal Services
OUTLAY Land, Improvements Contracts
Total Cost Payments
CASH BALANCE, JUNE 30th Budget Funds

$

0.00 $

0.00



.00

22,281.00

.$

0.00 $ 22,281.00

.00 2,017,885.67

$

0.00 $2,040,166.67

805 UNIVERSITY SYSTEM OF GEORGIA KENNESAW JUNIOR COLLEGE, MARIETTA

CURRENT ASSETS Available Cash In Bank Investments

BALANCE SHEET JUNE 30, 1966
ASSETS

Total Current Assets

_$ 17,885.67 2,000,000.00
$2,017,885.67

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES None Reported
RESERVES Tor Construction of Junior College Facilities
SURPLUS For Operations
Total Reserves

$

0.00

2,017, 885. 67

__

.00

$2,017,885.67

IMI
806
UNIVERSITY SYSTEM OF GEORGIA
KENNESAW JUNIOR COLLEGE, MARIETTA
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the Kennesaw I Junior College, Marietta, Georgia, for the fiscal year ended June 30, 1965. I The Board of Regents of the University System of Georgia authorized the I establishment of this Junior College under the provisions of the Junior College 1 Act of 1958 (Georgia Laws 1958, Pages 47-57). An excerpt from the minutes I of the Board with reference to the establishment of this College is quoted in I the unit report.
FINANCIAL CONDITION
The Kennesaw Junior College, Marietta, Georgia, ended the fiscal year i on June 30, 1965, without a surplus, after providing reserves of $2,017,885.67 I for construction of Junior College Facilities.
AVAILABLE INCOME AND OPERATING COSTS
Income for construction of Junior College Facilities, for the year ended it June 30, 1965, was $2,040,166.67, of which $2,000,000.00 was from the Cob County Board of Education and $40,166.67 interest earned on investments. I
From the $2,040,166.67 funds available, $22,281.00 was expended for] outlay, and $2,017,885.67 remained on hand at June 30, 1965.
GENERAL
Books and records of the Kennesaw Junior College Account are maintained a by the Central Office of the Board of Regents and were well kept. All receipts c disclosed by examination have been accounted for, and expenditures for thet period under review were supported by proper voucher.
Appreciation is expressed to the officials and staff of the Regents' Officeii for the cooperation and assistance given the State Auditor's office during thisil examination and throughout the year.

807
UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE SAVANNAH

^KB

808
UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 368,000.00 $ 446, 000.00

Revenue Retained Grants from C ounties and Cities

18, 750. 00

.00

Donations

15,133.62

18,050. 24

Interest Earned Earnings, Educational Services

18,431.46 125,827.78

16,900. 99 238, 871.09

Total Income Receipts

$ 546,142.86 $ 719,822.32

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments Investments Private Trust Funds

.00 .00 -00 21,829.18

3, 000. 00 13.21
2,077. 50 36, 662.17

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

517,925.57 13,421.30

569,114. 48 7,083. 61

$1,099,318.91 $1, 337, 773. J

809 UNIVERSITY SYSTEM OP GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Travel Contracts
NON-COST Public Trust Funds.. Private Trust Funds,
WCASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 382,802.23 $ 458,229.70

5,891.12

7,494.22

13,162.72

12,078.01

4,728.07

6,083.97

8,571.97

11,527.63

2,053.12

1,114.58

1,172.01

l! 702.07

4,260.64

6,629.75

3,915.95

4,124.14

9,893.33

11,476.15

24,926.99

36,565.97

14,026.25

22,749.25

$ 475,404.40 $ 579,775.44

812.50 324.30 18, 412. 75

9,054.05 .00
251, 283. 95

.00 28,166.87

2, 887. 50 33,187.58

56699,, 114. 48 .00
7, 083.61

448,823. 36 2, 203. 21 10, 558.20

$1,099,318.91 $1,337,773.29

810 UNIVERSITY SYSTEM OF GEORGIA

ARMSTRONG STATE COLLEGE, SAVANNAH

BALANCE SHEET JUNE 30, 1965
ASSETS

CURRENT ASSETS Cash on Hand and in Banks Educational and General Operating Funds Plant Funds Restricted Funds

$ 176,989. 25 - 246,155.39
8,198.89 $ 431,343.53

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds. _

17,479.83 2, 203.21 10,558.20 $ 461, 584.77

Accounts Receivable Educational and General Auxiliary Enterprises

85.50 362.28

447.78

Notes Receivable Student Loan FundsPublic Trust Funds
Inventory Auxiliary Enterprises
Total Current Assets

810.00 14, 829.02 $ 477,671.57

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Educational and General

$ 15,519.21

RESERVES

For Plant Improvements

$

For Restricted Funds

For Public Trust Funds

For Private Trust and Agency Funds

For Unearned Income--Educational and General..

For Working Capital

For Inventory--Auxiliary Enterprises

246,155.39 8,198. 89 3,013.21 10,558.20 30, 870.00 15,000.00 14, 829.02

328, 624.71

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 115, 685. 54 17, 842.11

133,527. 65

Total Current Liabilities, Reserves and Surplus.

$ 477, 671.57

811

UNIVERSITY SYSTEM OF GEORGIA

ARMSTRONG STATE COLLEGE, SAVANNAH

INTRODUCTION

SUMMARY

The within report covers an examination of the accounts of the Armstrong State College, Savannah, Georgia, for the fiscal year ended June 30, 1965.
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 $495,000.00 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 State College, Savannah, ended the fiscal year on June 30,1965, with a surplus of $115,685.54 in educational and general funds, after providing the necessary reserve of $15,519.21 to cover accounts payable, $246,155.39 for plant improvements and reserving $30,870.00 for unearned income, $15,000.00 for working capital, and $8,198.89 for Restricted Funds.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1965, was $17,842.11, after reserving $14,829.02 for inventories.

OPERATING ACCOUNTS--EDUCATIONAL 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, 1965, was $706,516.25, of which $446,000.00 was provided by allotment made to the College by the Board of Regents, $18,750.00 from City of Savannah for improvements, $205,014.52 from tuition and fees, $16,900.99 from interest, $17,000.24 from gifts an d grants and $2,850.50 from miscellaneous sales and services.
The $706,516.25 income provided and the $557,762.82 cash balance on hand at the beginning of the period made a total of $1,264,279.07 available with which to meet educational and general costs in the fiscal year.

^^^H

812
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH
$559,403.07 of the available funds was expended for educational and general operating expenses, $260,338.00 was paid for land, buildings and improvements, $13,194.47 was paid from restricted funds and $431,343.53 remained on ! hand June 30, 1965, the end of the period covered by within report.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS Net sales of the College Center in the year ended June 30, 1965, were
$13,271.79 and $34.28 was received from other sources, making total amount; received $13,306.07. This amount plus the $11,351.66 on hand July 1, 1964, made $24,657.73 to be accounted for. Of this amount $7,177.90 was paid for] operating expenses, leaving a balance of $17,479.83 on hand June 30, 1965.
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three years are
compared in the statement following:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration General Student Welfare Library Plant Operations Plant Improvements Instruction Community Services
RESTRICTED FUNDS
AUXILIARY ENTERPRISES
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 82,340.04 $ 72,268.12 $ 70,496.

32,843.49

23,877.18

21,194.1

30,411.06

26,311.82

26,874.61

43,056.35

34,533.06

28,532.

43,067.75

46,000.49

42,674.'

260,338.00

19,549.55 258,253.!

311,961.56 245,998.36 222,367.!

15,722.82

11,199.66

15,561.!

$ 819,741.07 $ 479,738.24 $ 685,955.-

13,194.47

8,540.50

7,177.90

6,675.21

6,720.

$ 840,113.44 $ 494,953.95 $ 692,675.43|

813 UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH

BY OBJECT
51 EXPENSE Personal Services Travel Expense Supplies Communication Lights, Heat and Water Printing
I Repairs Rents Insurance
% Pensions--Social Security Equipment
I Miscellaneous
Total Expense Payments
UtoUTLAY Land, Buildings, Improvements
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 458,229.70 $ 382,802.23 $ 362,430.07

7,494.22

5,891.12

6,061.93

12,078.01

13,162.72

8,001.66

6,083.97

4,728.07

4,511.54

11,527.63

8,571.97

11,198.21

1,114.58

2,053.12

2,340.98

1,702.07

1,172.01

1,541.67

6,629.75

4,260.64

2,679.00

4,124.14

3,915.95

5,828.90

11, 476.15

9, 893. 33

8, 981.09

36,565.97

24,926.99

18,553.95

22,749.25

14,026.25

2,292.61

$ 579,775.44 $ 475,404.40 $ 434,421.61

260,338.00

19,549.55 258,253.82

$ 840,113.44 $ 494,953.95 $ 692,675.43

u.!iNumber of Employees on Payroll V June 30

68

65

66

^Average Student Enrollment ; Fall Quarter I Winter Quarter M Spring Quarter.
Average
81 Summer School.

747. 63 741.39 662. 67
717.23
167.05

626. 56 568.25 536.56
577.12
265.00

605.50 551. 69 486.70
547.96
262.5

u^Annual Student Per Capita Cost I Expense Outlay...

$

808. 35 $

362.97

$ 1,171. 32 $

823.75 $
33.87
857. 62 $

792.74 471. 27
1,264.01

HMflBMBSIIIMi

H

IOHH1BH1

^^

814
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH
PUBLIC TRUST FUNDS
Public Trust Funds held by the College at the close of the year on June 30, 1965, were $2,203.21 cash in bank and $810.00 student loans receivable. Analysis of receipts and payments of Public Trust Funds will be found onj page 9 of the unit report.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1965, were $10,558.20. These accounts are detailed on page 10 of the unit report.
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Bond is handled through the Central Office of the Regents of the University System, and bond date may be found in report to | be filed covering audit of the Regents' Central Office.
Books and records of the Armstrong State College were found in good con-| dition. All receipts disclosed by examination have been accounted for, and expenditures for the period under review were supported by proper voucher. |
Appreciation is expressed to the officials and staff of the College for the j cooperation and assistance given the State Auditor's office during this exar nation and throughout the period under review.

815
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON

HBB MHHl

816
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

IS

Transfers Other Spending Units

$ 444,906.89 $ 637,152.86 ft

Revenues Retained Donations Earnings, Educational Services

.00 510, 983. 06

20, 938. 62 a 615, 082. 50 a

Interest Earned

3,035. 53

2, 858.19 3-

Total Income Receipts

$ 958,925.48 $1,276,032.17 I

NON-INCOME Public Trust Funds Gifts and Contributions.-Income from Investments. Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

8,905.33 127.21
1, 354. 25 108, 954.07
233,287.55 5,222.51 31,501.92

10, 932.08 88.57 717.5
125, 027. 82
| on;
224, 638. 96 4, 886.86 i 33,177.15

Totals

$1,348,278.32 $1,675,501.11

817 UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Supplies, Materials Printing Repairs Rents Contracts Pensions, Benefits Equipment
NON-COST Public Trust Funds Investments. Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 530,324.53 $ 620,106.90

8,530.18

11,213.45

180,138.63 196,949.34

9,718.95

10,812.45

36,431.77

40,795.66

2,902.78

1,921.22

7,632.84

11,043.35

3,573.51

3,801.61

9,526.56

10,653.32

16,421.37

18,178.52

28,123.14

43,914.37

8,660.86

27,594.13

$ 841,985.12 $ 996,984.32

10,778.58 14,608.42
24.00
10,208.12 23,548.28 35,446.60
305.96 30,668.99

13,469.82 33,681.86
.00
12,285.14 25,189.80
.00 484.84 16,580.93

10,722.44 107,278.84

11,799.14 114,028.73

224,638.96 4,886.86 33,177.15

401,994.42 4,825.87 44,176.24

$1,348,278.32 $1,675,501.11

818

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

BALANCE SHEET JUNE 30, 1965

ASSETS

CURRENT ASSETS Cash on Hand and in Bank Educational and General Operating Funds Plant Funds Restricted Funds

$ 53, 626. 38 246,833.20 4,194. 00 $ 304,653.58

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds._

97, 340.84 4, 825.87 44,176. 24 $ 450, 996. 53 1 t

Accounts Receivable Educational and General Regular J. W. Fanning J. T. Webb J. C. Driggers

S 2,183. 83 62.05 24.82 24.82

2, 295.52

Notes Receivable Public Trust Funds

28, 339.81

Inventories

Educational and General Stores

$ 9, 850.02

Auxiliary Enterprises

Student Stores

$ 16,093.40

Dining Hall

7,533.26

23, 626. 66

33,476.

Total Current Assets

$ 515,108.54

819

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

BALANCE SHEET JUNE 30, 1965
LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Educational and General

S 1,615.56

RESERVES For Unearned Income Educational and General Auxiliary Enterprises

$ 17,878.00 32,704.13 $ 50,582.13

For Working Capital Educational and General
For Stores Inventories For Plant Improvements For Restricted Funds For Public Trust Funds For Private Trust and Agency Funds

20,000.00 33, 476. 68 246, 833. 20 4,194.00 33,165. 68 44,176. 24

432, 427.93

SURPLUS For Operations Educational and General Auxiliary Enterprises

S 16,428.34 64,636.71

81,065.05

Total Current Liabilities, Reserves and Surplus,

$ 515,108.54

M

wammm

Huffily

820
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, 1965, with a surplus of $16,428.34 in Educational and General Funds, after providing tne necessary reserve of $1,615.56 for accounts payable and purchase orders outstanding and reserving $9,850.02 for inventories, $17,878.00 for unearned income, $20,000.00 for working capital, $246,833.20 for additions and improvements to Plant and $4,194.00 for Restricted Funds.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College was $64,636.71 on June 30, 1965, after reserving $32,704.13 for unearned income and $23,626.66 for inventories.
OPERATING COSTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's Educational and General operating costs amounted to $920,437.04 and was provided by allotments of $627,000.00 made to the unit by the Regents of the University System, $10,152.86 from the State Department of Education, $163,370.95 from tuition and fees, $14,251.39 from sales and services, $2,858.19 from interest on savings, $81,865.03 from the Auxiliary Enterprises Account, and $20,938.62 from Restricted Fund Grants.
The $920,437.04 income together with the $163,133.96 Cash Balance at. the beginning of the period made a total of $1,083,571.00 available with which to meet Educational and General costs in the year.
$677,225.03 of the available funds was expended for educational and general operating expenses; $101,692.39 was paid for additions and improvements to plant; and $304,653.58 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the Auxiliary Enterprises at the College in the year ended June 30, 1965, was $437,460.16, of which $126,991.56 was

821
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
dormitory rents, $257,031.08 from dining hall and $53,437.52 from bookstore and other sources.
From the $437,460.16 income receipts, $81,865.03 was transferred to the Educational and General Fund account for plant improvements, leaving net income of $355,595.13.
The $355,595.13 net income together with $61,505.00 cash balance at the beginning cf the fiscal year made a total of $417,100.13 available.
$319,759.29 of the available funds was expended for current operating expenses of the Auxiliary Enterprises in the year, leaving $97,340.84 cash balance on hand June 30, 1965.
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the last three years are
compared in the following statement:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration General Student Welfare, Plant--Operations Plant--Improvements Library Instruction Restricted Projects Related Activities Extension

YEAR ENDED JUNE 30

1965

1964

1963

$ 81,299.10 $ 68,018.67 $ 66,135.17

37,908.49

30,700.27

24,181.08

13,451.99

9,846.93

6,318.36

82,916.83

73,095.53

70,021.97

101,692.39 125,588.95 121,221.20

31,191.81

28,104.13

18,426.01

381,018.71 307,909.01 241,320.72

16,744.62

16,607.66

15,754.67

15,283.53

16,085.82

14,329.32

13,925.76

Total Educational and General-_$ 778,917.42 $ 673,347.48 $ 576,833.80

\i AUXILIARY ENTERPRISES Dormitories Dining Hall Stores Health Service
Total Auxiliary Enterprises
Total Cost Payments

$ 75,109.29 $ 77,269.17 $ 51,726.25

211,162.31 191,193.42 148,736.31

25,508.29

19,166.19

6,765.58

7,979.40

6,597.81

3,426.24

$ 319,759.29 $ 294,226.59 $ 210,654.38

$1,098,676.71 $ 967,574.07 $ 787,483.18



822

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

BY OBJECT
EXPENSE Personal Services. Travel Expense, - Supplies, Materials Communication Heat, Light, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions (Retirement Systems) Equipment Miscellaneous
Total Expense Payments

YEAR ENDED JUNE 30

1965

1964

1963

620,106. 90 11, 213. 45
196, 9.34 10, 812. 45 40, 795. 66 1, 921. 22 11, 043. 35 3, 801. 61 10, 653. 32 18,178.52 43, 914. 37 27, 594.13

530, 324. 53 8, 530. 18
180, 138. 63 9, 718. 95
36, 431. 77 2, 903. 78 7, 632. 84 3, 573. 51 9, 526. 56 16, 421. 37 28, 123. 14

420, 856. 70 7, 610. 36
143, 474. 70 6, 784. 80
28, 533. 69 2, 576.46 5, 184.12 2, 529. 43 12, 951. 67 13, 104. 61 17, 544. 75 5,115. 69

$ 996,984.32 $ 841,985.12 $ 666,266.98

OUTLAY Land, Bldgs., ImprovementsEquipment
Total Cost Payments

85, 111. 46 16, 580. 93

94, 919. 96 30, 668. 99

80, 239. 55 40, 981. 65

$1,098,676.71 $ 967,574.07 $ 787,488.18

Number of Employees on Payroll June 30

87

83

69

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term-
Summer School

1,024

835

979

812

761

839

734

692

947

794

753

253

253

215

Cost Payments--Regular Term Fall, Winter, Spring Quarters Expense Outlay
Total--Regular Term Summer School--.
Total Cost Payments..-.

$ 978,469.32 101,692.39

826, 901. 09 $ 658, 576. 75

125, 588. 95

121, 221. 20

$1,080,161.71 $ 952,490.04 $ 779,797. 95

18,515.00

15,084.03

7,690. 23

__.$!, 098, 676. 71 $ 967,574.07 $ 787,488.18 1

823

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

BY OBJ ECT (Cont'd)
nnual Student Per Capita Cost Regular Term
Fall, Winter, Spring Quarters Expense Outlay _ _

YEAR ENDED JUNE 30

1965

1964

1963

$ 1, 033. 23 $ 1, 041. 44 $

107. 38

158.17

874.60 160.99

$ 1,140. 61 $ 1,199. 61 $ 1,035. 59

PUBLIC TRUST FUNDS
Student Loan Funds held on June 30, 1965, amounted to $33,165.68, of which $4,825.87 was cash in bank and $28,339.81 invested in loans to students.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1965 amounted to $44,176.24 and these accounts are detailed on page 11 of the unit report.
| GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond will be found in report covering examination of the Regents' Office of the University System of Georgia.
In the fiscal year ended June 30, 1965, two charter flights were made from Tifton to Atlanta. The policy is to allow eight cents per map mile for such travel. The Current Balance Sheet shows accounts receivable due from J. W. Fanning of $62.05, J. T. Webb of $24.82 and J. C. Driggers of $24.82, all of which represent amounts to be refunded for the excess cost of the charter flights over the eight cents per mile allowance.
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, with exceptions noted.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

H^^MHHMHMHBHBHHIflHNHiH^I

WEKUS^^K^^M

825
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHENS

826
UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 12,651,091.02 $ 15,677,586. 98

Transfers from Public Trust Funds

44, 686.21

93, 671.48

Revenues Retained

Grants from U. S. Government

3,848,506.03 4,098, 511. 33

Donations.

4,308,856.33 4, 884, 452. 20

Interest Earned

155,673.18

221, 912. 85

Earnings, Educational Services

8,033,168.15 8, 994, 750. 93

Earnings, Development Services

1,669,227.89 1, 948, 708. 28

Total Income Receipts

$ 30,711,208.81 $ 35, 919, 594. 05

NON-INCOME Public Trust Funds Transfers to Spending Units Transfers to Other Trust Funds Investments Income Gifts for Principal Private Trust Funds

(--) 48, 338.02 (--) 1,759.42
265,471.92 443,892.70 62,034.42 1,582,051.25

-) 97,064.20 -) 617.44
546, 008. 55 474, 777. 88
32, 604. 72 1, 685, 607. 84

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

6,733,785.25 309,179.79 395,747.96

7,152,253.49 370, 410.16 446, 939.

$ 40,453,274.66 $ 46, 530, 514. 37

827
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Communication Repairs Rents Contracts Equipment
Total Outlay Payments
Total Cost Payments
NON-COST Public Trust Funds Investments Expenses, Objects of Trust Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 19,715,051.60 617,628.69
2,929,857.16 221,484.84 647,300.45 245,409.91 443,045.07 167,311.62 177,070.78 441,174.31
1,689,232.32 1,156,297.08

$ 23,514,213.71 717,746.56
3,277,678.54 245,808.99 674,805.65 355,867.78 415,246.00 163,490.05 183,738.05 535,750.78
2,223,706.86 1,279,040.44

$ 28,450,863.83 $ 33,587,093.41

$ 116,159.44 $ 220,505.41

138,846.35

146,476.34

27.76

127.77

27,805.20

.00

.00

3,921.07

818,688.32

954,930.09

740,349.67

436,603.79

$ 1,841,876.74 $ 1,762,564.47

$ 30,292,740.57 $ 35,349,657.88

646,522.50 13,548.73 1,530,859.89

823,897.40 26,140.83 1,603,396.53

7,152,253.49 370,410.16 446,939. 32

7,722,189.66 476,081.44 529,150.63

$ 40,453,274.66 $ 46,530,514.37

la

^I^^^^H

828

UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
CONSOLIDATED BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash. Assets Cash on Hand and in Banks Budget Funds Public Trust Funds Private Trust and Agency Funds Escrow Funds--Ga. Experiment Station

$ 7,433,350.65 476,081.44
1,096,923.79 3,100.00 $ 9,009,455.88 j

Funds held by Univ. Sys. Bldg. Authority For Construction

288,839.01

Accounts Receivable Inventories

$ 9,298,294.89 698,738.20 626,812. 32

PUBLIC TRUST FUNDS Investments Bonds Stocks Buildings--University of Georgia Fraternity Homes Real Estate Savings Accounts North Georgia College Catholic Student Center Student Notes

$ 10, 623,845.41

$ 2,620,172.50 57,895.85 738,435.05 5,617.28 1,000.00 18,988. 59 20,756.14 6,115.58
2,070,241.35

5,539,222.34

PLANT Land Buildings Improvements Other Than Buildings Equipment 4-H Club--Rock Eagle 4-H Club--Dublin 4-H Club--Camp Wahsega

$ 3,141,361.46 50,995,150.08 2,126,896.72 18,829,644.25 2,257,757.75 357,977.20 8,995.00

77,717,782.46

TotalAssets

$ 93,880,850.21

SUMMARY BY DIVISION University of Georgia--Athens Ga. Experiment Station--Experiment Ga. Coastal Plain Experiment Station-- Tifton Agricultural Extension Servi c e

$ 82,422,659.02 5,118,106.25
2,772,172.81 3,567,912.13 $ 93,880, 850.21

829 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS CONSOLIDATED BALANCE SHEET
JUNE 30, 1965

LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS

LIABILITIES Accounts Payable Purchase Orders Outstanding

$

5; 917, 90

247,549.85 $ 253,467.75

RESERVES
Dorm. Deposits Unearned Income Inventories Working Capital Repairs, Replacements, Other Restricted Funds
Plant Additions and Improvements Southern Piedmont Experiment Station Seed Revolving Fund Federal Funds--Various Department of Agriculture Cow Testing
Georgia Crop Improvement Association Georgia Agricultural Commodity Commission
forPeanuts Georgia Agricultural Commodity Commission
for Tobacco Visual Aid
4-H Club Projects Insurance

$ 286,751.00 55X, 393.46 79o! 321. 36 600,000.00 169,005.23
1 347, 817.81 3,227,049.41
2,558.07 2,733.40 43,084.86 2,656.28 1I323.6O
371.18
(_) 1,638.57
870.58 8,670.92 55,550.55 26,389.66

7,114,908.

FUND BALANCES Public Trust Funds For Objects of Trust For Investment

$ 206,631.90 5,808, 671.88 $ 6,015, 303.78

Private Trust and Agency Funds

1,096, 923. 79

Escrow Funds--Georgia Experiment Station....

3,100.00

7,115,327.57

SURPLUS Invested in Plant For Operations

$ 77,717,782.46 1,679,363.63 79,397,146.09

Total Liabilities, Reserves, Fund Balances andSurplus

$ 93,880,850.21

^^

BHHHHBHHRHH^HMMMHB^BHflHNM
830
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The University of Georgia at Athens, Georgia, ended the fiscal year on
June 30, 1965, with a surplus of $746,601.74 for general operations, after providing the necessary reserves of $212,941.50 to cover outstanding purchase orders and reserving $377,823.98 for unearned income, $1,000,483.93 for restricted funds, $2,631,483.93 for plant additions and improvements, $350,000.00 for inventories, $350,000.00 for working capital and $47,199.41 for other purposes.
AUXILIARY ENTERPRISES The Auxiliary Enterprises Account ended the fiscal year on June 30,
1965, with a surplus of $583,412.36, after providing the necessary reserves of $19,643.40 for liquidation of accounts payable and oxitstanding purchase orders and reserving $132,462.75 for unearned income, $286,751.00 for dormitory deposits, $121,805.82 for repairs and replacements, and $309,100.65 for inventories.
DIVISION OF CONTINUING EDUCATION The Division of Continuing Education ended the fiscal year on June 30,
1965, with available surplus of $142,098.98, after providing reserves of $11,927.56 to cover outstanding purchase orders and reserving $41,106.73 for unearned income, $131,220.71 for other reserves, $(--)4,283.63 for restricted funds, and $75,000.00 for working capital.
EXPERIMENT STATIONS--GENERAL The accounts of the Experiment Stations--General at the close of the
fiscal year on June 30, 1965, reflected a cash surplus of $4,352.01, after reserving $10,000.00 for working capital.
BRANCH EXPERIMENT STATIONS The activity covering operations of three sub-stations at Calhoun, Mid-
ville and Americus had a surplus of $13,086.70 on June 30, 1965, after providing reserves of $1,332.48 for outstanding purchase orders and reserving $5,571.05 for plant additions and improvements, $1,555.02 for restricted funds, and $41,250.00 for working capital.

831 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

COLLEGE EXPERIMENT STATION
The accounts of the College Experiment Station reflected a surplus of $32,377.56 on June 30, 1965, after providing reserves of $6,685.51 to cover outstanding purchase orders and reserving $197,465.44 for restricted funds, $84,341.30 for plant additions and improvements, and $41,250.00 for working capital.

OPERATING ACCOUNTS AVAILABLE INCOME AND OPERATING COSTS

Income receipts of the six funds referred to in the foregoing summary of financial condition amounted to $26,638,956.31 and consisted of $12,631,151.00 allotments by the Regents, $219,834.98 from other units, $93,671.48 income from Public Trust Funds, $210,216.23 grants from the U. S. Government, $4,546,454.32 gifts for restricted purposes, $3,630,974.54 student fees, $2,917,267.62 sales and services, $2,452,503.64 from dormitories and dining halls and $1,216,746.50 from printing department, University stores and other sources, less transfers of $1,279,864.00 to other units of the University.

These receipts are distributed by funds, as follows:
Educational and General Fund Auxiliary Enterprises Division of Continuing Education Experiment Stations General Branch Experiment Stations College Experiment Station

$18,945,891.05 2,553,352.29 1,883,204.47 70,917.40 530,533.79 2,655,057.31

$26,638,956.31

Analysis of income receipts by funds and by source of income will be found on Pages 25 through 38 of the unit report.
The $26,638,956.31 income provided and the $6,237,376.66 cash balance ii at the beginning of the period made $32,876,332.97 funds available with ^ which to meet operating costs in the year.
$24,450,921.24 of the available funds was expended for operating exx] penses and $1,697,590.93 paid for land, buildings, improvements and equip| ment, leaving cash balance on hand June 30, 1965, of $6,727,820.80.

IB

! :': ^HHBHHHBI^Bflfl!

I

HHH^^SSI

832 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 Outlay
Auxiliary Enterprises Expense

$17,057,158.44 1,649,528.78 $18,706,687.22 r a. t
2,309,591.96

Division of Continuing Education Expense

1,891,641.91

Experiment Stations General Expense

66,257.81

Branch Experiment Stations Expense Outlay

$ 495,240.49 23,785.33

519,025.82

College Experiment Station Expense Outlay
Total.

$ 2,631,030.63 24,276.82

2,655,307.45

$26,148,512.17 [

Cost payments are further analyzed on Pages 40 through 66 of the unit report.
r 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 year's cost payments:

833
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY ACTIVITY
UNIVERSITY OF GEORGIA--ATHENS EDUCATIONAL AND GENERAL
Administration and General Student Welfare Plant--Maintenance Plant--Outlay Library Instruction Activities Related to Inst Research Extension Restricted Funds
Total Educational and General
C1- AUXILIARY ENTERPRISES Dormitories Dining Halls Dorm, and Dining Halls--General Printing Department Student Health--Infirmary Bookstore and Student Union University Theatre
DIVISION OF CONTINUING EDUCATION Administration Communications Evaluation Service Extension Classes Conferences and Institutes Gift Shop Georgia Education Improvement Council. Civil Defense Instruction--TV Home Study Outdoor Recreation WXG A--TV Albany Center Gainesville Center Marietta Center Rome Center Waycross Center Continuing Education--Rooms Continuing Education--Food

YEAR ENDED JUNE 30

1964

1965

$ 853,955.82 $ 1,086,827.10

266,034.54

295,501.88

1, 359, 741.19 i, 450, 704.16

1,586,724.19 1,649,528.78

692,933.72

864,446.90

6,443,087.73 7,708,224.02

97,476.88

128,081. 87

3,106,195.95 4,366,852.30

637,313.71

756,646.62

350,248.98

399,873.59

$ 15,393,712.71 $ 18,706,687.22

$ 615,793.30 $ 623,313.54

962,407.02

990,147.57

67,312.56

84,182.96

252,270.14

267,582.56

184, 998.27

209,054.46

122,824. 60

130,177.15

5,064.83

5,133.72

$ 2,210,670.72 $ 2, 309, 591. 96

$ 118, 378. 85 $ 127, 452. 95

310, 743. 98

353,030. 70

21, 809.18

27, 624. 75

176, 848. 66

223,114. 25

170, 936. 27

155, 504. 27

25, 060. 03

26, 230. 90

.00

14, 685.13

33, 714.11

51, 775. 20

48, 988.45

60,411. 52

1, 644.02

.00

1.57

.00

33, 286.47

36,204.90

16,029. 92

17,119.95

149, 296. 61

162,748.17

12, 665.14

14,160. 52

31, 546. 64

30,671. 76

199,055. 58

195,852.87

251,239.43

256, 075. 22

^^Hi

834
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

YEAR ENDED JUNE 30

BY ACTIVITY (Cont'd)

1964

1965

DIVISION OF CONTINUING EDUCATION--

(Continued)

Liberal Studies--Ford Adult Education

$

Economic Opportunity Training

U. S. D. C--Tourist

General

V. R. A.--Case Worker

U. S. Dept. Health, Educ. and Welfare--Media

U. S. Dept. Health Service--Teach. Asst. --

V.R.A. Alcoholic

U. S. Dept. Health Service--Teach. Asst. --

V.R.A. Public Client

Plant Operations

3, 736. 90 $ .00
4,147. 31 20,184. 65
.00 8, 659.59
1, 455. 71
3,644. 32 82, 239. 89

8.77
15, 692. 70 ' 361.41 1
20,147.51 j 6, 876. 92 9,304.75 j
5,210. 56
.00 81, 376. 23

Total Div. of Cont. Education

$ 1,725,313.28 $ 1,891,641.91

EXPERIMENT STATIONS--GENERAL Administration and General
Total Experiment Stations--GeneraL

58,131.40 $ 58,131.40 $

66, 257.81 66, 257. 81

BRANCH EXPERIMENT STATIONS Administration and General Americus Nurseries and Branches. _ Plant--Outlay
Total Branch Experiment Stations.

68, 276. 56 $ 383, 790.12
12, 645. 69
464, 712. 37 $

69,081. 49 426,159. 00
23, 785. 33
519, 025. 82

COLLEGE EXPERIMENT STATION Administration and General Plant Maintenance--General Research Services Related to Research Plant--Outlay
Total College Experiment Stations

50, 015. 39 30,780.85 1,654,520. 36 412,155. 38 78, 849.15

55, 844.12 34, 609.16 2,051, 845.85 488,731.50 24,276.82

____$ 2,226,321.13 $ 2,655,307.45

Total Cost Payments-Univ. of Ga. -Athens_$ 22,078,861.61 $ 26,148,512.17

tJ Tfc^> -...PV--'" ' ' ':'.';:

835
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY ACTIVITY (Cont'd)
GEORGIA EXPERIMENT STATIONEXPERIMENT, GA.
Business Office Director's Office General Institution Physical Plant Library Research Plant--Outlay

YEAR^ENDED JUNE 30

1964

1965

$ 17,800.00 21,768.02 70,075. 23 84,501.97 18,714.21
1,701,359.22 2,883.16

18, 450. 00 23, 840. 44 76, 051. 38 81, 278. 23 19,101.13 1, 989, 719. 89
7, 551. 50

Total Cost Payments--Ga. Experiment Sta._$ 1,917,101. 81 2, 215, 992. 57

GEORGIA COASTAL PLAIN EXPERIMENT STATION--TIFTON, GA.
Administration and General Plant Operations and Improvements Library Agricultural Engineering Agronomy Animal Husbandry Animal Pathology Apiculture Plant Pathology Dairy Entomology Forage and Pasture Grass Breeding Horticulture Range Grazing Shade Tobacco Soils Restricted Funds Tobacco Tobacco--Black Shanks Turf Plant--Outlay
Total Cost Payments--Georgia Coastal Plain Experiment Station

$ 85,564.52 72,938. 44 14,759.56 22,079. 78 51,026.25 129,488.89 37,549.80 .00 18, 349. 88 33,211.00 16,674.96 18,894.92 17,031.18 81,008.03 20,534.19 33,562.31 23,759.50 257,099.15 15,022.70 38,949.79 .00 88,664.73

99,419. 64 76, 246. 93 11, 393.05 27, 988. 01 55, 941. 94 133, 090. 71 48, 265. 96
.00 22,199. 98 48, 958.19 24, 747.16 21,050.00 13,179. 33 98,168.16 24, 006. 00 35, 679. 70 30, 842.00 345, 363. 74 15,249. 27 43, 749. 61
.00 39,074. 68

$ 1,076,169.58 $ 1, 214, 614. 06

JBRr

Mm

HBK

836 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY ACTIVITY (Cont'd)
AGRICULTURAL EXTENTION SERVICE Administration Information County Operations Home Economics Agriculture Production Development Agriculture Production Management Agriculture Marketing 4-H Club Work--Youth Program Public Affairs Entomology Survey Civil Defense Marketing and Utilization Peanut Production and Mechanization Visual Aid Information Pesticide Program Agri. Comm. Commission for Tobacco 4-H Club Projects

YEAR ENDED JUNE 30

1964

1965

$ 191, 602.99 $ 215, 232. 99

195, 327. 67

221,120. 84

32, 49, 702.10

3, 575,950.13

122, 494.11

117, 930. 98

653, 212. 47

721,051.73

6, 577. 01

.00

69, 673. 75

107, 534. 77

147,143. 25

217,478.06

22,028. 70

23,878.15

.00

.00

31, 465.15

58,457. 37

28, 825.09

32, 537. 57

12, 530.18

14, 099. 96

.00

3, 232. 39

.00

28, 383. 79

12, 533.40

13, 454. 92

477,491. 70

420,195.43

Total Cost Payments -Agr. Ext. Service $ 5, 220, 607. 57 $ 5, 770, 539.08

Total Cost Payments

$ 30,292,740.57 $ 35,349,657.!

BY OBJECT
Personal Services Travel Expense Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance and Bonding Pensions--Staff Benefits Equipment Miscellaneous
Total Expense Payments
Outlay Land, Buildings, Improvements Equipment
Total Cost Payments

$ 19,715,051.60 617,628.69
2,929,857.16 221,484.84 647,300.45 245,409.91 443,045.07 167,311.62 220,289.15 330,998.60
1,689,232.32 __. 1,223,254.42

23, 514, 213. 71 717, 746. 56
3, 277, 678.54 245, 808. 99 674, 805. 65 355, 867. 78 415, 246.00 163, 490.05 183, 738.05 535, 750. 78
2, 223, 706. 86 1,279, 040.44

$ 28,450,863.83 $ 33,587,093.41

1,101,527.07 740,349.67

1, 325,960. 68 436,603.79

$ 30,292,740.57 $ 35,349,657.! K> "'J .

837
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY OBJECT (Cont'd) Number of Employees on Payroll at end of
Payroll Period
Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average--Regular
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Quarters Education and General Expense Less: Summer School Cost
Auxiliary Enterprises--Expense
Educational and General--Outlay
Total Cost Payments
Annual Student Per Capita Cost Based on Educational and General Fund and Auxiliary Enterprises Cost Expense Outlay

YEAR ENDED JUNE 30

1964

1965

3,449

3,930(*)

10,589 10,579 10,031
10,396
4,943

11,094 11,416 11,026
11,178
5,156

$ 13,806,988.52 $ 17,057,158.44 (Not Available) (Not Available)
$ 13, 806, 988. 52 $ 17,057,158.44 2,210,670.72 2,309,591.96
$ 16, 017, 659.24 $ 19, 366, 750.40 1,586,724.19 1,649,528.78
$ 17, 604, 383.43 $ 21,016,279.18

$

1,540.75 $

1,732.58

152.63

147.56

$

1,693.38 $

1,880.14

(*) This figure does not include 47 employees who appear in more than one section of this report.

PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds and Endowment or Non-Expendable Funds.

*

nBHHHHHHBBHi^BHHH

838 UNIVERSITY SYSTEM OF GEORGIA

UNIVERSITY OF GEORGIA, ATHENS

Receipts of Student Loan Funds and Endowment Funds in the year ended June 30, 1965, were $546,008.55 from investments realized, $474,777.88 fc income of trusts and $32,604.72 gifts for principal, a total of $1,053,391.15, which with a cash balance of $370,410.16 on hand at the beginning of the period made a total of $1,423,801.31 to be accounted for.

From the $1,423,801.31 to be accounted for, $97,064.20 was transferred to State spending units and $617.44 to other Public Trust Funds, in accordance with trust agreements, leaving net of $1,326,119.67.

Of the $1,326,119.67 net funds, $823,897.40 was reinvested, $26,140.83 was expended for objects and expense of trusts and a balance of $476,081.44 remained on hand June 30, 1965.

Student Loan Funds on June 30, 1965, were invested as follows:

Stocks and Bonds Buildings--University of Georgia Buildings--North Georgia College--Dahlonega Fraternity Homes Catholic Student Center Savings Account Student Notes

$ 260,228.00 240,289.41 20,756.14 5,617.28 6,115.58 7,893.40
2,070,241.35

Total Investments--Loan Funds
Cash on Hand and in Bank For Loans to Students For Investment

$2,611,141.16
131,885.29 181,307.94

$2,924, 334. 39

Endowment Funds held on June 30, 1965, totaled $3,090,969.39 consisting of $2,928,081.18 invested as shown below and $162,888.21 cash balance on hand:

Stocks and Bonds Buildings--University of Georgia Real Estate... Savings Account

$2,417,840.35 498,145.64 1,000.00 11,095.19

Total Investments--Endowment Funds
Cash on Hand and in Bank For Objects of Trust For Investment

$2,928,081.18
74,746. 61 88,141. 60

$3,090,969. 39

a
839
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
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.
Tn the year ended June 30, 1965, $10,040.50 net of Loan Funds was transferred to the Educational and General Funds of the University to be used for scholarships, awards and endowment income, in accordance with trust indentures 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 unanimously adopted, it was
Resolved, That the Board of Regents of the University System of Georgia shall and it does hereby authorize $18,000.00 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 $180.00 each for Georgia Residents, 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 $627,000.00.
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."


fliH^IHi^H

mnBHWH

840 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30, 1965, amounted to $984,434.84, of which $499,964.94 was for student organizations and other, $223,415.07 U. S. withholding taxes to be remitted to the Director ] of Internal Revenue, $99,059.50 contributions for remittance to the Teachers' Retirement System, $15.10 contributions to be remitted to the Employees' Retirement System, $101,054.80 Social Security contributions to be remitted to the Employees' Retirement System, and $60,925.43 State of Georgia Income Tax, to be remitted to the Department of Revenue, Income Tax Unit.

PLANT

On June 30, 1965, the University of Georgia had an investment of

$77,717,782.46 in land, buildings and equipment, as follows:

Land Buildings Improvements other than Buildings
Equipment 4-H Club, Rock Eagle 4-H Club, Wahsega Negro 4-H Club, Dublin

$ 3,141,361.46 50,995,150.08
2,126,896.72
18,829,644.25 2,257,757.75 8,995.00 357,977.20
$77, 717, 782. 46

These Plant Fund Assets are distributed to the several funds or divisions

of the University as follows:

University of Georgia Experiment Stations--General Branch Experiment Stations College Experiment Station Georgia Experiment Station Coastal PlaiD Experiment Station Agricultural Extension Service

-.$63,809,703.27 12,699.85
1,173,281.35 2,421,188.04 4,617,982.34 2,520,036.48 3,162,891.13

$77, 717,782.46

GENERAL



All employees in the University System are covered in a blanket surety bond for $100,000.00 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 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 University of Georgia for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

841

UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS GEORGIA EXPERIMENT STATION, EXPERIMENT
BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Available Cash
Budget Funds Escrow Funds

ASSETS

$ 455,645.44 3,100.00

ccounts Receivable

National Institute of Health

$

U. S. Dept. of Agriculture.. . .

U. S. Govt. Cooperative State

Research Service

Quartermaster

TVA

Ga. Com. Comm. for Peanuts__.

U. S. Dept. of Agriculture-

Peach Project

$ 458,745.44

736.33 3,355. 64

30,000.00 746.27
1,575.01 879.64

4, 085. 58

41,378.47 $ 500,123.91

FIXED ASSETS Invested in Plant Land Buildings Improvements other than Buildings Equipment

$1,637,468.56 1,286,559.29 69,018.82
1,624,935.67

4,617,982.34

Total Assets

$5,118,106.25

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES None Reported
RESERVES For--Working Capital Southern Piedmont Experiment Station Piedmont Field Experiment Station Seed Revolving Fund Escrow Funds Plant Improvements Commercial Funds for Research
4 SURPLUS
Invested in Plant For Operations

$

.00

$ 41,250.00 2, 558.07 15,860.03 2,733.40 3, loo. 00
412,155.18 21,306.98

498,963.66

$4,617,982.34 1,160.25 4,619,142.59

Total Reserves and Surplus

$5,118,106.25

^^^^HHMMHHB^^^n^HHMHB
842 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, 1965, with a surplus of $1,160.25, after providing reserves of $3,100.00 for funds held in escrow, $412,155.18 for plant additions and improvements, $21,306.98 for commercial fund projects, $21,151.50 for other restricted funds, and $41,250.00 for working capital.
AVAILABLE INCOME AND OPERATING COSTS
Income receipts in the fiscal year ended June 30, 1965, were $2,217,064.99, of which $642,568.00 was from State aid, $1,265,061.00 from U. S. Government grants, $109,004.86 donations for research, and $200,431.13 earnings from sales, rents and other sources.
The $2,217,064.99 income together with the cash balance of $454,573.02 | on hand at the beginning of the fiscal year made a total of $2,671,638.01 available.
$2,208,441.07 of the available funds was expended in the year for current | operating expenses, $7,551.50 was paid for improvements and $455,645.44 remained on hand June 30, 1965, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:

843 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS GEORGIA EXPERIMENT STATION, EXPERIMENT

BY ACTIVITY
Administration Plant Library Research
Total Cost Payments

YEAR ENDED JUNE 30

1963

1964

1965

$ 99,287.67 $ 109,643.25 $ 118,341.82

166,253.74

87,385.13

87,054.73

19,110.08

18,714.21

19,101.13

1,702,184.13 1,701,359.22 1,991,494.89

$1,986,835.62 $1, 917,101.81 $2,215, 992.57

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing and Publicity Repairs Rents Insurance, Bonding Pensions--Social Security Equipment Miscellaneous
OUTLAY Land, Buildings, Improvements. Equipment
Total Cost Payments
Number of Employees on Payroll June 30

$$11,,442244,,992277..668 34,942.03 193,291.58 8,237.13 25,208.23 7, 224. 80 33, 559. 97 24, 893. 67 13,118. 56 23, 927.07 98, 615.09 10, 652. 78

$1, 472, 207. 76 28,427. 72 180, 904. 69 9,016. 47 25, 220. 39 3,008.43 32,126. 59 30, 696.19 13,721.28 28, 492. 20 75,145. 80 15,251.13

$1, 651,179.84 30, 785.44 192,457.95 9, 381. 52 23, 232. 87 7, 953.03 23,173. 33 38,847.03 12,164.28 35,356.58
172,737.28 11,171.92

$1, 897, 598. 59 $1, 914, 218.65 $2, 208, 441.07

89,086. 68 150.35

2, 544.16 339.00

2, 386. 50 5,165.00

$1,986,835. 62 $1,917,101.81 $2,215,992.57

194

219

225

I GENERAL
All employees of the University System are covered in a blanket surety 1 bond for $100,000.00 each. Detail of bond will be found in report covering I examination of the Regents' Office of the University System of Georgia.
The Georgia Experiment Station is operated in cooperation with and nj under the supervision of the Division of Experiment Stations of the U. S. sC Department of Agriculture for the purpose of agricultural research.

ifi

-r,K\it^'

844 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
GEORGIA EXPERIMENT STATION, EXPERIMENT

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 Agricultural Experiment Stations.

Section: Use of Federal-Grant Funds Responsibility of the State Director.

Page 34, Last Paragraph

'

'While the Experiment Stations may take advantage of State con-

tracts and the services of State officials in the purchase of supplies and

equipment from the Federal-Grant funds, the Solicitor of the Depart-

ment of Agriculture, under date of December 17, 1936, rendered the

opinion that:

I It would seem to be obvious that State contract for the purchase of

supplies, which must necessarily be concerned with, and limited in ap-

plication to expenditures of State funds, can have no control over, or

applicability to, expenditures of Federal funds, such as all these various

funds are, by those with whom such funds have been placed in trust for

the accomplishment of specified purposes, even though such persons may

be officers or employees of the State.' "

The Unit report covers the operations of the Station at Experiment, Georgia, with sub-stations 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.

Books and records of the Experiment Station were found in excellent condition.

Appreciation is expressed to the officials and staff of the Station for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.



845

UNIVERSITY SYSTEM OF GEORGIA

UNIVERSITY OF GEORGIA, ATHENS

GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

BALANCE SHEET JUNE 30, 1965

CURRENT ASSETS Available Cash Budget Funds General Restricted Plant

ASSETS

43,208. 34 115,430.04 93,497.95 $ 252,136.33

FIXED ASSETS Invested in Plant Land Buildings Equipment Improvements, Other
Total Assets-

$ 224,477.70 1,427,902.59 816,531.56 51,124.63

2,520,036.48

$2, 772,172. 81

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding
RESERVES For--Restricted Funds Plant Funds Working Capital

937. 30

$ 115,430.04 93,497.95 41,250.00

250,177.99

Ul SURPLUS Invested in Plant For Operations

$2,520,036.48 1,021.04 2,521,057.52

Total Current Liabilities, Reserves and Surplus.

$2, 772,172. 81

846
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON
SUMMARY
FINANCIAL CONDITION
The Georgia Coastal Plain Experiment Station at Tifton, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $1,021.04, after providing reserves of $937.30 for purchase orders outstanding, $115,430.04 of funds donated for restricted purposes, $93,497.95 for plant improvement funds, and $41,250.00 for working capital.
AVAILABLE INCOME AND OPERATING COSTS
Transfers to the Station in the year ended June 30, 1965, were $637,296.00 If from the University of Georgia and $140,000.00 from the State Department of Agriculture under terms of contracts for animal pathology. In addition to the funds received through transfers, $228,993.02 was received in gifts and [.. grants, and $261,492.48 earnings from sales and services, making total receipts I* for the year $1,267,781.50.
The $1,267,781.50 income receipts and the $198,968.89 cash balance at the beginning of the fiscal year made a total of $1,466,750.39 funds available.
Of the available funds, $1,175,539.38 was expended for the general operating expenses of the Station in the year, $39,074.68 was paid for improve ments to the plant and $252,136.33 remained on hand June 30, 1965, the end of the fiscal period under review.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following jj statement:

847
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

BY ACTIVITY
Administration and General [<3 Plant--Operations ,fr| Plant--Improvements X Library It Agricultural Engineering U Agronomy 1/ Animal Husbandry.. ri Animal Pathology \l Apiculture [c Plant Pathology C Dairy ii Entomology >> Forage and Pasture. a Grass Breeding )E, Horticulture.
Range Grazing Shade Tobacco Soils Tidewater Tobacco Tobacco--Black Shank j") Pelleting Lab. A Turf I U. S. Dept. of Agriculture.

YEAR ENDED JUNE 30

1963

1964

1965

$ 74, 978. 89 $ 85, 564. 52 $ 99,419. 64

63, 385.01

72, 938.44

76,246.93

59, 697. 77

88, 664. 73

39,074. 68

13, 673.17

15,013. 61

11,498. 69

31, 579. 51

29,030.80

34, 573. 83

55,274.62

68, 570. 28

74, 529. 29

. 113311,,67722..554 130, 658. 51 142, 547. 33

113377,,91166..221 187, 620. 76 230,174.16

4, 753. 58

19,882.43

24, 930. 53

39, 728. 43

39, 369.57

33, 211. 00

48, 958.19

19,086. 72

22, 873. 75

43, 723. 45

18, 226. 39

19, 846. 64

21, 898.00

25, 820.65

30, 234.43

32,192.47

64, 376.29

83, 985. 96 105, 987. 82

23, 562. 31

20, 534.19

24,006.00

34, 316. 32

33, 562. 31

35, 679. 70

20, 726. 27

24, 577. 67

38, 058. 03

3,745.07

3, 478. 96

25, 591. 73

42, 393. 24

42, 890. 32

46,984.97

52,972.75

59, 836. 62

20. 25

44.71

.00

5, 911.10

5,461. 79

4, 480. 48

9,110.00

$ 920,551.37 $1,076,169.58 $1, 214, 614.06

BY OBJECT
H EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing and Publicity Repairs and Alterations Rents Insurance, Bonding Pensions (Retirement Systems) Equipment Miscellaneous
Total Expense Payments

$ 511,262.55 15,210.01
155,624.62 12,424.16 21, 811.41 2,331.50 13, 792. 23 11,765.14 14, 300.01 18,773. 28 78,659.40 5, 399. 29

585, 947. 95 17, 648.12
164,878. 76 13,405. 67 24, 632. 21 2, 582. 31 16,711.95 15,170.53 7,152. 62 21,486.93 101,154.22 16,733.58

735,481. 78 18,441. 51
181, 505. 57 16,167.98 30,018. 65 5,191. 49 18, 746. 35 12, 684.49 6, 554.44 24, 812. 73 105,814.89 20,119.50

$ 860,853.60 $ 987,504.85 $1,175,539.38



848 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

BY OBJECT (Cont'd)
OUTLAY Lands, Buildings, Improvements and Equipment
Total Cost Payments
Number of Employees on Payroll June 30

YEAR ENDED JUNE 30

1963

1964

1965

$ 59,697.77 $ 88,664.73 $ 39,074.68 $ 920,551.37 $1,076,169.58 $1,214,614.06]

85

100

142

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 $100,000.00 each. Bond is handled through the Central Office of the Regents of the University System, and bond data may be found in report filed covering audit of the Regents' Central Office.
All receipts disclosed by examination have been accounted for, and ex-J penditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Station for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

849 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS AGRICULTURAL EXTENSION SERVICE
BALANCE SHEET JUNE 30, 1965

ASSETS CURRENT ASSETS
Available CashBudget Funds--Federal Budget Funds--State and Other
Private Trust and Agency Funds
Accounts Receivable Air Travel (Southern Airways) Tennessee Valley Authority State--Georgia Agricultural Commodity Commission for Peanuts
Total Current Assets
FIXED ASSETS Invested in Plant 4-H Club--Rock Eagle 4-H Club--Dublin CampWahsega (Bath House) Equipment
Total Fixed Assets
Total Assets

$ 43,084.86 243,502.23 $ 286,587.09

112,488.95

$ 399,076.04

$

425.00

3,881. 39

1,638.57

5,944.96

$ 405,021.00

$2,257,757.75 357,977.20 8,995.00
538,161.18
3,162,891.13
$3,567,912.13

HHl^H

^^^^H

- IB

850 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
AGRICULTURAL EXTENSION SERVICE BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable--None Reported

$

0.00

RESERVES

Federal Funds--Various

- .$ 43,084.86

State Department of Agriculture

2,656. 28

Cow Testing

1,323.60

Georgia Crop Improvement Association

371.18

Georgia Agricultural Commodity Commission for

Peanuts

(--) 1,638.57

Georgia Agricultural Commodity Commission for

Tobacco

870.58

Visual Aid

8,670.92

4-H Club Projects

55,550.55

Reserve for Insurance

26, 389.66

Private Trust and Agency Funds

112,488.95

249,768.01

SURPLUS Invested in Plant For Operations
Total Reserves and Surplus

$3,162,891.13 155,252.99 3,318,144.12
$3,567,912.13

851
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, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $155,252.99, after providing reserves of $55,550.55 for 4-H Club Park Projects, $8,670.92 for visual aid program, $2,656.28 for Department of Agriculture, $112,488.95 for Private Trust and Agency Funds, $926.79 for funds reserved for other special purposes, $43,084.86 for various Federal funds, i and $26,389.66 for employee insurance benefits.
Current assets on this date consisted of $399,076.04 cash in banks, and accounts receivable of $5,944.96.
AVAILABLE INCOME AND OPERATING COSTS
Federal grants to the Extension Service in the year ended June 30, 1965, were $2,623,234.10, allotment of State appropriation funds by the Regents of the University System was $2,681,001.00, and $491,556.15 was received from 4-H Club Projects and other sources, making total income receipts for the year $5,795,791.25.
The $5,795,791.25 income together with the $261,334.92 cash balance at the beginning of the fiscal period made a total of $6,057,126.17 available.
$5,752,191.72 of the available funds was expended in the year for budgetapproved items of expense, $18,347.36 was paid for buildings and improvements and $286,587.09 remained on hand June 30, 1965, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures of the Agricultural Extension Service for the past three !9"| years are compared in the following statement:

852 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
AGRICULTURAL EXTENSION SERVICE

YEAR ENDED JUNE 30

BY ACTIVITY

1963

1964

1965

Administration

$ 179,291.93

Information

191,574.93

Agricultural Production Development- 616,489.85

Home Economics

120,001.34

4-H Club Youth Program

162,517.51

County Operations

3,136,515.49

Agricultural Marketing

100,253.05

Entomology Survey

10,293.40

CivilDefense

12,712.16

Marketing and Utilization

19,430. 97

Public Affairs

21,339.64

Agric. Production Management

6,649.92

Peanut Production and

Mechanization

12,455.48

Georgia Agricultural Commodity

Commission for Tobacco

5,641.10

Pesticide Program

Visual Aid

$ 191,602.99 195,327.67 653,212.47 122,494.11 147,143.25
3,249,702.10 69,673.75
31,465.15 28, 825.09 22,028.70 6,577.01
12,530.18
12,533.40

$ 215,232.99 221,120.84 721,051.73 117,930.98 217,478.06
3,575,950.13 107,534.77
58,457.37 32, 537.57 23,878.15
14,099.96 f
13,454.93 28, 383. 79 3,232.39

4-H Club Projects

$4, 595,166. 77 $4, 743,115. 87 $5, 350, 343. 65 373,065.44 477,491.70 420,195.43

$4, 968, 232. 21 $5, 220, 607. 57 $5, 770, 539. 08

BY OBJECT

EXPENSE

Personal Services

$4,149,508.86 $4,370,813.52 $4,933,595.63

Travel Expense

251,011.31 261,598.75 268,619.61

Supplies and Materials

219,135.70 235,868.79 255,620.37

Communications

23,134.78

26,661.87

27,376.73

Heat, Lights, Water

41,081.43

49,967.72

43,309.16

Printing and Publicity

70, 662.07

65,067.42

87,423.00

Repairs, Alterations

52,155.17

51,534.90

42,089.58

Rents

573.65

659.38

636.45

Insurance and Bonding

16,400.05

10,438.52

8,062.81

Equipment

71,215.81

39,862.14

44,336.46

Pension Payments--Social Security. _ 26,567.81

31,192. 88

32,981.82

Miscellaneous

15,712.22

4,831.86

8,140.10

$4, 937,158. 86 $5,148, 497. 75 $5, 752,191. 73

. =- . s. wwt^^^^minppp^^iv^-yww?^

853 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS AGRICULTURAL EXTENSION SERVICE

BY OBJECT (Cont'd) OUTLAY
Repairs Equipment Insurance and Bonding Contract--2 Swimming Pools Contract--Bath House Miscellaneous
Number of Employees on Payroll June 30

YEAR ENDED JUNE 30

1963

1964

1965

$ 20,864.61 $ 3,986.79
(--) 39.00
6,260.95

3,644.34 $ 891.33
58,579.15 8,995.00

642.77 110.74
7,358.85
10,235.00

$ 31,073.35 $ 72,109.82 $ 18,347.36

$4, 968, 232. 21 $5, 220, 607. 57 $5, 770, 539.08

818

840

839

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, 1965, amounted to $112,488.95, consisting of the following accounts:

U. S. Income Tax Withholdings State Income Tax Withholdings State Retirement Federal Retirement Social Security Withholdings

$ 43,481.99 11,204.68 23,156.53 26,085.69 8,560.06

$112,488.95

4-H CLUB PARK PROJECTS
At June 30, 1965, the Agricultural Extension Service had three 4-H Club Projects, viz, Rock Eagle Project in Putnam County, the Negro 4-H Club Camp in Laurens County and Camp Wahsega in Lumpkin County.

^nv
854
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
AGRICULTURAL EXTENSION SERVICE
GENERAL In the period covered by this report, expenditures amounting to
$1,415,972.55 were made by the various counties of the State, as County Non-Offset 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, 1965, 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 1 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 j bond for $100,000.00 each. Detail of bond may be found in report coverings examination of the Regents' Office of the University System of Georgia.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget j approvals 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 Auditor's office during this examination and throughout the year.


855
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA

856
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

RECEIPTS

1964

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 8,502,344.01

Transfers from Public Trust Funds.

105,519.91

Revenues Retained

Grants from Counties and Cities..

62,000.00

Donations

1,541,081.09

Rents

82,647.25

Interest Earned

68,142.69

Earnings, Educational Services.._

8,916,143.20

1965
7, 698,105. 52 9,113. 22
50, 500. 00 1, 739, 964. 84
99,418. 01 162,838. 75 11, 659, 219. 40

Total Income Receipts

$ 19,277,878.15 $ 21,419,159.74

NON-INCOME Public Trust Funds Income from Investment Gifts for Principal Investments Transfers Other Trust Funds. Transfers to College Income., Private Trust Funds
Total Non-Income Receipts

244, 468. 40 163,931. 83 317, 754. 07
879. 71 -) 104, 686. 57 1, 999, 698.01

8 230, 437. 39 178,127. 90 283, 645. 73 308. 72
(--) 8,113. 22 2, 534, 666. 60

$ 2,622,045.45 $ 3,219,073.12

CASH BALANCES, JULY 1st BudgetFunds Public Trust Funds Private Trust Funds
Total Cash Balances
Totals

$ 3,652,989.45 $ 4,268,212.67 \ '.

237,421.51

388,866.96

1,013,364.33

872,735.31

$ 4,903,775.29 $ 5,529,814.94

$ 26,803,698.89 $ 30,168,047.80

857

UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Heat, Light, Power, Water Publications, Printing Repairs Rents Contracts Miscellaneous Equipment

1964

1965

$ 12,242,806.87 $ 14,153,190.74

206,685.71

266,501.33

1,205,448.69 1,409,752.79

176,702.29

194,361.59

355,662.20

398,000.46

114,129.55

178,305.30

125,868.60

148,782.76

445,159.92

574,357.30

134,578.77

152,858.18

222,596.96

187,337.21

725,226.11 1,240,642.07

411,742.92

518,548.80

$ 16, 366, 608. 59 $ 19,422,638.53

$ 123,480.89 $ 104,972.11

108,738.58

76,793.42

25.07

.00

1,456.08

754.69

39,298.49

175,787.00

469.43

.00

1,076,941.37

693,941.07

6.46

44.11

945,629.97

182,766.79

Total Outlay Payments

$ 2,296,046.34 $ 1,235,059.19

Total Cost Payments
NON-COST Public Trust Funds Investments Expense, Objects of Trust Private Trust Funds

$ 18,662,654. 93 $ 20, 657, 697. 72

$ 469,933.92 $ 691,992.00

968.07

1,532.91

2,140,327.03 2,528,447.84

Total Non-Cost Payments
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds

$ 2,611,229.02 $ 3,221,972.75

$ 4,268,212.67 $ 5,029,674.69

388,866.96

379,748.57

872,735.31

878,954.07

Total Cash Balances

$ 5,529,814.94 $ 6,288,377.33

Totals

$ 26,803,698.89 $ 30,168,047.80

858
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS AVAILABLE CASH Educational and General Plant Funds Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds.

$(--) 186,621.14 837, 584. 21 194, 411. 62 69, 548.45
1, 291, 623. 90 $ 2, 206, 547.04

INVESTMENTS Educational and General Plant Funds Auxiliary Enterprises Public Trust Funds

1, 659, 300.00 2, 325, 000.00
200,000.00 2, 520,248.62

6, 704, 548. 62

ACCOUNTS RECEIVABLE Educational and General Georgia Tech Foundation Sponsored Research Ga. Tech Research Institute-- Projects Ga. Tech Research InstituteOther Other Research Miscellaneous

$144, 927.17 273,965. 66
225,170.53
30,376.43 96,824.79
6,760.41 $

778,024.99

Auxiliary Enterprises Vocational Rehab, and Other..

20,594.00

798, 618. 99

INVENTORIES Educational and General Physical Plant Office Supplies

$166,018.69 20,445.62

186,464. 31

Auxiliary Enterprises Bookstore Dining Hall

$257,847.12 8,995.00

266,842.12

453, 306.43

Total Current Assets

$ 10,163,021.081

Note: Records at Georgia Institute of Technology indicate a net investment of $47,553,788. 82 in the physical plant at June 30, 1965.

859 UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES ACCOUNTS PAYABLE Educational and General Auxiliary Enterprises

$175,722.16 19,757.83

PURCHASE ORDERS OUTSTANDING
Educational and General Auxiliary Enterprises

$410,962.43 5,211.77

195,479. 99 416,174.20 $ 611,654.19

RESERVES

EDUCATIONAL AND GENERAL

Restricted Funds--Regular

$468,127. 63

Restricted Funds--Student Aid.. 175,871.75

Unearned Income

9,030.95

For Working Capital

580,000.00

For Inventories

186,464.31 $ 1,419,494.64

PLANT FUNDS For Improvements
AUXILIARY ENTERPRISES For Inventories For Infirmary

$266,842.12 225,140.82

3,162, 584. 21 491,982.94

PUBLIC TRUST FUNDS Fund Balance
PRIVATE TRUST AND AGENCY FUNDS
Fund Balance

2,589, 797.07 1,291, 623.90

8,955,482. 76

rg SURPLUS FOR OPERATIONS Educational and GeneralAuxiliary Enterprises
Total Current Liabilities, Reserves and Surplus..

430, 988. 93 164, 895. 20

595, 884.13

$ 10,163,021. 08

i^HHl ^mn
860
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The Georgia Institute of Technology, Atlanta, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $430,988.93 in its Educational and General Funds, after providing the necessary reserve of $586,684.59 to cover accounts payable and purchase orders outstanding and reserving $3,162,584.21 for plant additions and improvements, $643,999.38 for Restricted Funds, $9,030.95 for unearned income, $580,000.00 for working capital and $186,464.31 for inventories.
Assets on this date consisted of $4,635,263.07 cash on hand, in banks, and invested in time deposits and U. S. Bonds, and $964,489.30 in accounts receivable and inventories.
AUXILIARY ENTERPRISES
The Auxiliary Enterprises ended the fiscal year June 30, 1965, with a surplus of $164,895.20.
Reserves provided on the Balance Sheet consist of $24,969.60 for accounts payable, and purchase orders outstanding, $266,842.12 for stores inventories and $225,140.82 for imfirmary.
Assets on this date consisted of $394,411.62 cash on hand, in bank, and invested in time deposits, and $287,436.12 invested in accounts receivable and stores inventories.
OPERATING ACCOUNTS--EDUCATIONAL 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, 1965, were $5,456,000.00 for general operations, $585,000.00 for Southern Technical Institute, $1,303,000.00 for research engineering and experiment station, and $290,000.00 for additions and improvements to plant, making total allotments for the year of $7,634,000.00.

861
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
Income from tuition and fees in the year was $4,184,850.18, research income, $4,482,726.96 and $2,750,651.61 income from other sources and interfund transfers which with the allotments from the Regents made total receipts for Educational and General Fund purposes $19,052,228.75.
From the $19,052,228.75 total income, $72,492.00 was transferred to Public Trust Funds, leaving net income in the amount of $18,979,736.75.
The $18,979,736.75 net income and the $4,038,857.44 balance on hand at the beginning of the period made a total of $23,018,594.19 available with which to meet expenditures approved on budget for the year ended June 30, 1965.
$17,148,271.93 of the available funds was expended for current operating expenses, $1,235,059.19 was paid for land, buildings, improvements and equipment and $4,635,263.07 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Earnings from dormitories and apartment rentals were $1,024,300.27 in I the year ended June 30, 1965, $800,208.99 was received from dining halls,
$371,558.20 from the College Inn net sales, $81,312.41 from property rentals, | $101,863.66 from military uniforms and $243,737.25 from other sources,
making a total of $2,622,980.78. $184,557.79 was transferred to Plant Funds M leaving net income receipts of $2,438,422.99.
The $2,438,422.99 net income and the $229,355.23 balance on hand at the beginning of the fiscal year made a total of $2,667,778.22 available for operating the Auxiliary Enterprises in the period under review.
$2,273,366.60 of the available funds was expended for operation of the | Auxiliary Enterprises in the year, including $198,275.39 deposited in the :? Sinking Fund as rent on dormitories and apartments built on the campus in accordance with the terms of Trust Indenture, and $394,411.62 remained on mi hand June 30, 1965.
The $198,275.39 paid as rent to the Trustee Account, together with other Jfj receipts and payments handled through that account, are covered in a separ<U ate report.

mBMBMVHZBDP

862 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

COMPARISON OF OPERATING COSTS
Expenditures for the Educational and General activities and the Auxiliary Enterprises the past two years are compared in the statement following:

BY ACTIVITY
EDUCATIONAL AND GENERAL EXPENSE Administration Student Welfare Instruction Educational Grants Academic Research Extension Division Libraries Plant Operations Student Aid--Restricted Funds
Southern Technical Institute Engineering Experiment Station
OUTLAY Plant Improvements
AUXILIARY ENTERPRISES EXPENSE General Administration Dining Halls Dormitories and Apartments Other Rental Property Infirmary College Inn Military Uniforms
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

$ 1,068,626.35 $ 1,063,387.35

132,575.58

113,439.27

5,941,022.45 4,975,714.90

70,529.46

1,165,803.59

660,336.25

406,168.96

522,358.33

500,222.09

446,129.91

1,347,094.33 1,227,163.71

456,912.94

345,977.42

$ 11,088, 955. 75 $ 9, 354, 507.14

926,195.59

811,743.53

5,133,120. 59 3,989,014.83

$ 17,148, 271. 93 $ 14,155, 265. 50

1,235, 059.19 2,296,046. 34

$ 18, 383, 331.12 $ 16, 451, 311. 84

$ 93,802.36 $ 82,097.73

745,766.02

710,987.04

866,249.12

885,668.65

34,782.13

26,784.61

224,423.48

204,908.73

205,926.70

203,745.86

102,416.79

97,150.47

$ 2,273,366.60 $ 2,211,343.09

$ 20,656,697.72 $ 18,662,654.93

863

UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Light, Power, Water Printing and Publicity Repairs Rents Insurance, Bonding Pensions (Retirement and Soc. Sec.) Equipment Miscellaneous
Total Expense Payments
OUTLAY Land, Buildings, Improvements Personal Services Supplies, Materials Heat, Lights, Water Printing and Publicity Repairs Rents Contracts, Purchases Equipment Miscellaneous
Total Outlay Payments
Total Cost Payments
Number of Employees on Payroll June 30
Average Enrollment Regular Term General College Extension Division Southern Technical Institute
Annual Student Per Capita Cost General College Expense Experiment Station Outlay
Southern Technical Institute

YEAR ENDED JUNE 30

1965

1964

$ 14,153,190.74 266,501.33
1,409,752.79 194,361.59 398,000.46 178,305.30 148,782.76 574,357.30 152,858.18 187,337.21
1,240,642.07 517,548.80

$ 12,242,806.87 206,685.71
1,205,448.69 176,702.29 355,662.20 114,129.55 125,868.60 445,159.92 134,578.77 222,596.96 725,226.11 411,742.92

$ 19,421,638.53 $ 16,366,608.59

$ 104,972.11 $ 123,480.89

76,793.42

108,738.58

25.07

754.69

1,456.08

175,787.00

39,298.49

469.43

693,941.07 1,076,941.37

182,766.79

945,629.97

44.11

6.46

$ 1,235,059.19 $ 2,296,046.34

$ 20,656,697.72 $ 18,662,654.93

2,260

2,162

6,493 1,091

5,929 1,577
910

$

1,707.83 $

1,577.75

790.56

672.80

190.21

387.26

$

2,688.60 $

2,637.81

$

848.94 $

892.03

864
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
GEORGIA TECH RESEARCH INSTITUTE ACCOUNT
Included in the unit report, in memorandum form only, on pages 84 through 87, is a summary of an account related to the Georgia Institute of Technology, the Georgia Tech Research Institute, a non-profit corporation. The income credited to this account is restricted to research by the Engineering Experiment Station of the School, and the funds are not included in the operating account or the Balance Sheet of Georgia Institute of Technology, except that shown as paid to the Georgia Institute of Technology in the amount of $3,078,558.06.

PUBLIC TRUST FUNDS
Public Trust Funds held by Georgia Institute of Technology at June 30, 1965, amounted to $2,589,797.02 and consisted of ,548.45 cash on hand and in banks, and $2,520,248.62 investments.
Receipts and payments of the Public Trust Funds for the year ended June I c; 30, 1965, are detailed on pages 42 through 45 of the unit report and are summarized as follows:

RECEIPTS
INCOME Tor Objects of Trust Gifts for Principal Income for Principal
To Ga. Inst. of Tech. from Income (Net)
NON-INCOME Investment Realized
BALANCE JULY 1, 1964 For Income For Principal

$ 56,708.40 178,127.90 68, 914. 24

303, 750. 54 30, 386. 78

224, 645.73

$ 129,051.76 75,238.55 204, 290.31
$ 763,073.36

865 UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

PAYMENTS EXPENSE
For Objects of Trust
NON-EXPENSE Investments Made
BALANCE JUNE 30, 1965 For Income For Principal

$ 1,532.91

691,992.00

$ 13,113.91 56,434.54

69,548.45

$ 763, 073. 36

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal year on June 30, 1965, amounted to $1,291,623.90 and these accounts are detailed on pages 90 through 97 of the within report.

GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond may 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 Auditor's office during this examination and throughout the year.

HHHfl^^^HHI^MI

8('7
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE
ATLANTA

868 UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$2,255,995.43 $2,672,500.00

Transfers from Public Trust Funds

250.00

817.95

Revenues Retained

Donations

108, 336.12 107, 879.12

Earnings, Educational Services

1,035,762.35 1,427,937.68

Interest

43,417.61

63,391.91

Grants, Counties and Cities

25,000.00

25,000.00

Rents on Property

61,539.79

60,292.55

Grants--U. S. Government

.00

40,960.00

Total Income Receipts

$3, 530, 301. 30 $4, 398, 779. 21

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments Trans.--Budget Funds Investments Private Trust Funds

.00

39,974.06

.00

815.50

.00 (--) 567.95

.00

11,140.36

284,026.91 300,011.62

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds

1,673,413.08 1,643,338.38 75,897.00 116,171.44

Totals

$5,563,638.29 $6,509,662.62

869 UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

PAYMENTS

EXPENSE

Personal Services

Travel

.

Supplies, Materials

Communication

Heat, Light, Power, Water

Publications, Printing

Repairs

Rents

Insurance

Pensions, Benefits

Equipment

Miscellaneous

Total Expense Payments

OUTLAY Lands, Buildings Personal Services Supplies, Materials Printing, Publicity Repairs Contracts Equipment

NON-COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

Totals

1964

1965

$2,602,318.18 22,083.18 89,448.49 30,726.70 52,589.74 26,904.82 25,782.19 46,937.59 16,803.13 51,321.86 175,711.23 23,335.98

$3,186,263.05 26,821.28 110,806.47 39,909.16 67,496.14 36,305.02 28,311.44 54,817.26 22,721.12 61,138.04
254,935.08 24,326.79

$3,163, 963.09 $3, 913, 850.85

11,072.05 22,917.16
104.94 5,930.65 269,709.75 86,678.36

28,389.06 43,420.79
314.40 560.65 255,140.59 80,820.52

.00 243,752.47

36,476.50 280,863.17

1,643,338.38 1,719,620.73

.00

14,885.47

116,171.44 135,319.89

$5,563,638.29 $6,509,662.62

^^H

HH^MMI

MHMK

870
UNIVEESITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Educational and General General Operations Restricted Funds Plant Funds

$ 608,120.77 42,269.98 896,627.83 $1,547,018.58

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds..

172, 582.20 14,885.47 135, 319.89

, 869, 806.14

Advance Deposit Educational and General U. S. Supt. of Documents

19.95

Accounts Receivable Educational and General General Operations Restricted Funds
Notes Receivable Public Trust Funds Student Loans

$ 5,073.35 658.34

5,731.69

55,086.85

OTHER ASSETS Inventories Educational and General Stores and Scientific Auxiliary Enterprises Bookstore and Refectory

$ 85,790.41 61,188. 35

146, 978.76

$2,077, 623. 39

871
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

29, 967. 84 10,605.00 $ 40,572.84

RESERVES Educational and General Purchase Orders Outstanding General Operations Plant Improvements

$ 53,686.02 114, 622.71

Unearned Income Restricted Funds
For Scholarships Other

$ 7, 386.03 35,542.29

Contracts Negotiated and to be Negotiated--Plant Improvements
For Other Plant Improvements Fork Working Capital Inventories

Auxiliary Enterprises Stores Inventories
Public Trust Funds Private Trust and Agency Funds
Student Activities Student Scholarships Other

168, 308.73 263, 453.13

42, 928. 32

776, 225. 02 5, 780.10
110,000. 00 85, 790. 41

1,452,485. 71

100, 663. 30 11,537.07 23,119. 52

61,188. 35 69, 972. 32
135, 319.89

SURPLUS Educational and General Auxiliary Enterprises

$ 156,107.08 161, 977. 20

318,084. 28

$2,077, 623. 39

872
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Georgia State College at Atlanta, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $156,107.08 in its Educational and General Fund, after providing the necessary reserve of $198,276.57 for accounts payable and purchase orders outstanding and reserving $263,453.13 for unearned income, $782,005.12 for plant improvements, including contracts to be negotiated, $110,000.00 for working capital, $42,928.32 for Restricted Funds, and
,790.41 for inventories.
AUXILIARY ENTERPRISES The College had a surplus of $161,977.20 in the Auxiliary Enterprises Ac- ;
count after reserving $10,605.00 for accounts payable and $61,188.35 for stores inventories.
PUBLIC TRUST FUNDS
Public Trust Funds held on June 30, 1965, amounted to $69,972.32, of which $58,927.12 was in student loan funds, including $55,086.85 notes receivable, and $11,045.20 in endowment funds for student scholarships.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held on June 30,1965,totaled $135,319.89, ] of which $100,663.30 was for Student Activities, $11,537.07 for Student Scholarships, and $23,119.52 in other funds.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COST Allotments to the College by the Board of Regents in the year ended June
30, 1965, were $2,670,000.00 for operations and $2,500.00 for plant improvements, in addition to which the College received $1,278,964.10 from studentl fees, $173,839.12 from gifts and grants, including $54,940.00 for plant improve-] ments, $66,309.10 for research, $52,773.30 from interest on investments,! $34,524.57 in other income, $567.95 from Public Trust Funds for student aid,] and $220,600.00 from the Auxiliary Enterprises for plant improvements,] making total income received for the year $4,500,078.14.

873
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA
The $4,500,078.14 income together with the $1,334,815.03 cash balance on hand at the beginning of the fiscal year made a total of $5,834,893.17 available with which to meet the year's operating expenses and payments on plant improvement projects.
$3,879,208.63 of the available funds was expended for current operating expenses of the educational and general activities at the College, $408,646.01 for plant improvements and $1,547,038.53 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COST
The net income from store sales, office rental and interest on time deposits held by the Auxiliary Enterprises Fund for the year was $119,051.07. This, added to the cash on hand of $308,523.35, made a total of $427,574.42 of which $220,600.00 was transferred to the Educational and General Fund of the College for plant improvements, leaving $206,974.42 to account for in the Auxiliary accounts.
$34,392.22 of the available funds was expended for current operating expense of the Auxiliary Enterprises at the College, and $172,582.20 remained on hand at the end of the fiscal year, June 30, 1965.
COMPARISON OF OPERATING COST
Expenditures for all activities at the College for the past three years are compared in the following statement:

^^^^^IK

874
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

BY ACTIVITY
EDUCATIONAL AND GENERAL OPERATIONS Administration and General Student Welfare Plant Operations.Library Instruction Research Extension and Public Service Student Aid Scholarships Other

YEAR ENDED JUNE 30

1963

1964

1965

$ 393, 856. 70 103,420.11 297,196. 74 243,788.99
1, 690, 894. 26 122,364.36 23,560.51 4,537.02 686.54

$ 436, 982. 45 120,508.09 300,141.07 252,306.59
1, 853, 976.78 151,267.71 23,710.80 1,076.93 428.61

$ 451, 549. 33 125,215.91 389, 506. 79 292,385.31
2, 418, 543. 77 167,040.59 30,270.05 4,151.00 545.88

OUTLAY PLANT IMPROVEMENTS Land, Bldgs., and Improvements-. Equipment

3, 880, 305. 23
53, 235.18 36, 330. 30

$3, 140, 399. 03
309, 734. 55 86, 678. 36

$3, 879, 208. 63
327, 825. 49 80, 820. 52

Total Educational and General. _$2, 969, 870. 71 $3, 536, 811. 94 $4, 287, 854. 64

AUXILIARY ENTERPRISES Bookstore Refectory Office RentaL...
Total Auxiliary Enterprises
Total Cost Payments

$ 10,695.52 $ 10,666.00 $ 17,349.1

2,297.61

2,939.31

5,628.42

9,770.59

9,958.75

11,414.11

$ 22,763.72 $ 23,564.06 $ 34,392.22

$2, 992, 634. 43 $3, 560, 376.00 $4, 322, 246. i

BY OBJECT
EXPENSE Personal Services.-. Travel Expense. Supplies and Materials Communications Heat, Light, Power and Water. Printing and Publicity Repairs and Alterations Rent Insurance Pensions--Social Security CostEquipment Miscellaneous
Total Expense Payments

$2, 401, 615.53 17,531.11 76,291.48 26,748.25 47, 314. 21 26, 605.22 24,263.50 37,391.83 25,007.73 48,753.06
_ 147, 946. 51 23,600.52

, 602, 318.18 22.083.18 89,448.49 30,726. 70 52, 589.74 26, 904. 82 25.782.19 46,937. 59 16, 803.13 51, 321. 86 175, 711. 23 23, 335.98

$3,186, 263. 05 26,821. 28 110, 806. 47 39, 909.16 67, 496.14 36, 305. 02 28, 311. 44 54, 817.26 22, 721.12 61,138. 04 254, 935. 08 24,076.79

$2, 903,068. 95 $3,163, 963.09 $3, 913, 600. 85

.

"

875 UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

YEAR ENDED JUNE 30

BY OBJECT (Cont'd)

1963

1964

1965

OUTLAY

Land, Buildings, Improvements. .$ 53,235.18 $ 309,734.55 $ 327,825.49

Equipment

36,330.30

86,678.36

80,820.52

Total Cost Payments

$2, 992, 634. 43 $3, 560, 376.00 $4, 322, 246. 86

Number of Employees on Payroll June 30

348

359

392

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Regular Term.
Summer School

3,873 3,730 3,629
3,744
2,234

4,509 4,433 4,309
4,417
2,696

6,066 6,075 5,918
6,020
3,413

Cost Payments--Regular Term Fall, Winter and Spring Quarters

Outlay

89, 565. 48 396, 412. 91 408, 646.01

Total Cost Regular Term . .. . _$2, 834, 940. 43 $3, 372, 557.18 $4, 086, 927. 48

Summer School

... 157,694.00 187, 818. 82 235, 319. 38

$2, 992, 634. 43 $3,560, 376.00 $4, 322, 246. 86

verage Student Per Capita Cost

Regular Term

Fall, Winter, Spring Quarters

Expense _

$

Outlay

$

733.27 $ 23.92
757.19 $

673.79 $ 89.74
763.53 $

611.01 67.88
678.89

HP!m^BMBP
876
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA
GENERAL All employees of the University System are covered in a blanket surety
bond for $100,000.00 each. Detail of bond may 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 Auditor's office during this examination and throughout the year.

877
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA
AUGUSTA

878
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 5,296,000.00 $ 5, 799,133. 28

Revenues Retained

Grants from U. S. Government

1,555,442.96

1, 376,087. 62

Donations

439,618.37

587, 504. 61

Interest

78,000.00

92, 250.00

Earnings, Educational Services

1,994,904.09 2,014,079.98

Transfers from Public Trust Funds

6,572.81

6, 635.19

Total Income Receipts

$ 9,370,538.23 $ 9,875,690.1

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments__. In vestments Transfers--Budget FundSPrivate Trust Funds

24, 517.04 8,598.47 10,516. 23 (--) 6,572.81 189, 673. 98

95, 024. ( 258.14 615.50
(-) 6, 635.19 OH 173, 863.57 :,

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

2,365,691.46 13,391.95 55,675.51

2,561, 799.82 24, 555.88 83, 489.42 105

$ 12,032,030.06 $ 12,824,662.46

879
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water. Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
Til OUTLAYS Lands, Buildings Personal ServicesRents Contracts
NON-COST Public Trust Funds Investments Private Trust Funds.
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 6,390,501.69 97,338.80
1,346,102.75 78, 946. 74 192,086. 83 60,535. 65 77,097.08 44,149.16 58,635.92
160,034. 87 517,416.61 110,472. 44

7,099, 777. 01 113, 288.71
1, 401, 189. 98 86, 199.74
209, 936. 51 75, 770.74 105, 335.64 59, 780.17 72, 710.61 178, 256.23
580, 797.79 92, 828.72

$ 9,133,318.54 $ 10,075,871.84

1, 738. 33 39, 373.00
.00

18,420.16 .00
91, 352. 68

25, 895.00 161,860.07

103,578.93 202, 308.75

2,561,799.82 24,555.88 83,489.42

2,251,845.82 26,240.04 55,044.24

$ 12,032,030.06 $ 12,824,662.46

880
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Medical College--Operating Funds Medical College--Restricted Funds Eugene Talmadge Memorial Hospital Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds
Accounts Receivable Restricted Funds Hospital Accounts

$1, 386, 963.78 490, 287. 61 356,730.52 17, 863.91 26,240.04 159, 247.35 $2,437, 333.21

$ 44,200.01 628,592.64

672,792.65

INVESTMENTS--PUBLIC TRUST FUNDS Real Estate Student Notes U. S. Bonds Univ. System Building Authority Bonds City of Brunswick--Water Revenue Certificates Bank Savings Certificates Mutual Funds and Other Investments

$ 14,000.00 173,221.37 268.29 17,199. 35 50, 000.00 5,000.00 10, 540. 21

270, 229. 22

INVENTORIES Hospital Stores--Warehouse Auxiliary Enterprises

$ 386,946.68 72,275.69

459,222.37

3, 839, 577.45 .

881 UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding Medical College Eugene Talmadge Memorial Hospital

$ 125,224.53 61, 781.00 $ 187, 005. 53

RESERVES
For Plant Improvements--College For Working Capital--College For Working Capital--Hospital For Restricted Funds For Accounts Receivable--Hospital Stores Inventories Public Trust Funds Private Trust and Agency Funds

$1,108,237.12 60,000.00 175,000.00 534, 487. 62 628, 592. 64 459, 222. 37 296,469.26 159, 247. 35

3, 421, 256. 36

SURPLUS For Operations Medical College Eugene Talmadge Memorial Hospital Auxiliary Enterprises

$ 93,502.13 119, 949.52 17, 863. 91

231, 315. 56

$3, 839, 577. 45

(
882
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA, AUGUSTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL The Medical College of Georgia ended the fiscal year on June 30,1965, with
a General Fund surplus of $93,502.13, after providing the necessary reserve of $125,224.53 to cover outstanding accounts payable and reserving $534,487.62 for Restricted Funds, $1,108,237.12 for additions and improvements to plant, and $60,000.00 for working capital.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the Auxiliary Enter-
prises at the College on June 30, 1965, was $17,863.91, after providing reserve of $72,275.69 for stores inventory.
EUGENE TALMADGE MEMORIAL HOSPITAL
Surplus available for operation of the Eugene Talmadge Memorial Hospital on June 30, 1965, was $119,949.52, after providing reserves of $61,781.00 for liquidation of outstanding accounts payable, $175,000.00 for working capital, $386,946.68 for stores inventory, and $628,592.64 for Hospital Accounts Receivable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Total income with which to meet the year's educational and general opera-
ting expenses and plant improvements was provided by $1,997,800.00 allotment by the Regents, $1,703,684.13 gifts and grants, $81,057.35 grant overhead, $297,164.29 student fees, $6,635.19 transfer from Public Trust Funds, $25,295.47 transfer from Auxiliary Funds, $49,610.89 transfer from Eugene Talmadge Memorial Hospital and $119,647.50 from other sources, making total receipts of $4,280,894.82.
The $4,280,894.82 income and the $1,931,512.76 cash balance on hand at the beginning of the fiscal year made $6,212,407.58 funds available with which to meet educational and general costs in the year.

883
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA, AUGUSTA
$2,383,308.29 of the available funds was expended in the year for educational and general operating expenses; $1,842,075.06 was paid from Restricted Funds; $109,772.84 was paid for plant additions and improvements; and $1,877,251.39 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Receipts from Auxiliary Enterprises in the fiscal year were $324,226.87, from which $25,295.47 was transferred to the Medical College, leaving net income of $298,931.40.
The $298,931.40 net income together with the $41,056.14 cash balance at the beginning of the year made a total of $339,987.54 available with which to meet operating costs of the Auxiliary Enterprises in the period under review.
$322,123.63 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, 1965, of $17,863.91.
OPERATING ACCOUNTS--EUGENE TALMADGE MEMORIAL HOSPITAL
AVAILABLE INCOME AND OPERATING COSTS
Total income of the Eugene Talmadge Memorial Hospital in the year ended June 30, 1965, amounted to $5,345,475.35, of which $3,800,000.00 was provided by allotment by the Regents of the University System, $1,279,143.25 was received for hospital fees, $62,750.17 from sales and services, $1,321.50 from Student Nurse Health Fund and $202,260.43 from other sources. From the $5,345,475.35 received, $49,610.89 was transferred to the College Plant Fund, leaving net income of $5,295,864.46.
The $5,295,864.46 net income and the $589,230.92 cash balance at the beginning of the year made total funds available for the operation of the I Hospital $5,885,095.38 in the year ended June 30, 1965.
$5,528,364.86 of the available funds was expended in the year for operating | expenses, and $356,730.52 remained on hand June 30, 1965, the end of the i i fiscal year.
>t: COMPARISON OF OPERATING COSTS
Expenditures for all the activities at the College for the past three years nare compared in the statement following:

884
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

YEAR ENDED JUNE 30

BY ACTIVITY

1965

1964

1963

EDUCATIONAL AND GENERAL

Administration and General

$

Research Coordination

Veterinary Service and Research,-.

Student Welfare

Plant--Operations

Plant--Improvements

Library

Instruction

Research

Restricted Projects

418,030.30 $ 363,326.62 $ 353,279.82

.00

15,605.50

.00

.00

.00

9,393.84

.00

.00

8,029.64

162,985.99 155,317.60 146,615.55

109,772.84

1,738.33 156,473.00

83,626.00

71,994.93

51,671.42

1,357,117.55 1,431,459.10 1,329,577.12

361,548.45

.00

.00

1,842,075.06 1,666,764.57 1,560,795.94

Total Educational and GeneraLS 4,335,156.19 $3,706,206.65 $3,615,836.33

AUXILIARY ENTERPRISES Print Shop Student Health Auxiliary Administration Veterinary Services Bookstore Residence I Residence II Residence III Snack Bar Brace Shop Parking C ontinuing Education Medical Illustration

$ 36,477.17 5,691.23 10,964.45 73,001.04 6,269.21
22,316.77 11,089.65 25,144.71 40,272.67 23,663.63 14,060.96 34, 843.16 18, 328. 98

28, 908.18 6, 694.74 4, 818.74
76, 534. 55 5,989. 76 22, 298.70 25, 091. 54 14, 135. 24 36, 888. 62 16, 396. 49 16, 695. 69
.00 .00

Total Auxiliary Enterprises $ 322,123. 63 $ 254, 452. 25 $ 112, 315. 48

EUGENE TALMADGE MEM. HOSP. Administration and General Research Coordination Employee Welfare Plant--Operations Plant--Improvements Patient Care Research Services

711,085.47 .00 .00
355, 342.02 .00
3, 533, 302. 34 25,009. 82 903, 625. 21

$ 628,899.82 3,037.45 .00
324, 269.88 39, 373.00
3, 319, 643.99 .00
898, 546. 83

$ 534,094.47 .00
1,886.04 332, 247. 69 1
1,220.64 3,011,046.26 ]
.00 879, 779. 80

Total E. Talmadge Mem. Hosp..$ 5, 528, 364.86 $5, 213, 770. 97 $4, 760, 274. 90

Total Cost Payments

$ 10,185,644.68 $9,174,429.87 $8,488,426.71

885

UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

YEAR ENDED JUNE 30

BY OBJECT

1966

1964

1963

EXPENSE

Personal Services

$

Travel Expense

Supplies, Materials

Communication

Heat, Light, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions (Retirement Systems) ___

Equipment

Miscellaneous

7,099,777.01 $6,390,501.69 $5,746,506.18

113,288.71

97,338.80

88,748.33

1,401,189.98 1,346,102.75 1,090,317.91

86,199.74

78,946.74

71,221.80

209,936.51 192,086.83 171,565.93

75,770.74

60,535.65

38,520.17

105,335.64

77,097.08 124,975.50

59,780.17

44,149.16

44,991.33

72,710.61

58,635.92

86,414.99

178,256.22 160,034.87 135,418.35

580,797.79 517,416.61 639,888.00

92,828.72 110,472.44

92,164.58

Total Expense Payments
OUTLAY Land, Buildings, Improvements, Equipment

$ 10,075,871.84 109,772.84

$9,133,318.54 41,111.33

$8,330,733.07 157,693.64

Total Cost Payments

$ 10,185,644.68 $9,174,429.87 $8,488,426.71

Number of Employees on Payroll June 30

1,943

1,754

1,673

Average Enrollment Medical School (Including Med. Art and Tech.) School of Nursing

444

432

401

110

103

83

COST PAYMENTS Educational and General Expense Auxiliary Enterprises Expense
Educational and General Outlay
Expense--Eugene Talmadge Memorial Hospital
Outlay--Eugene Talmadge Memorial Hospital

554

535

484

$ 4,225,383.35 $3,704,468.32 $3,459,363.33

322,123.63 254,452.25 112,315.48 $ 4,547,506.98 $3,958,920.57 $3,571,678.81

109,772.84

1,738.33 156,473.00

$ 4,657,279.82 $3,960,658.90 $3,728,151.81

5,528,364.86 5,174,397.97 4,759,054.26

.00

39,373.00

1,220.64

$ 10, 185, 644. 68 $9,174, 429. 87 $8, 488, 426. 71

^^^

886

UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

BY OBJECT (Cont'd)

COST PAYMENTS--(Cont'd)

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:

Expense

. _$

Outlay

.

$

YEAR ENDED JUNE 30

1965

1964

1963

8, 208. 49 $ 198.15
8,406.64 $

7, 398.85 $ 3.25
7,402.10 $

7, 379. 50 323.29
7,702.79

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, 1965, amounted to $296,469.26 of which $26,240.04 was cash in bank, $268.29 in U. S. Bonds, $17,199.35 in University System Building Authority Bonds, $173,221.37 in student notes, $14,000.00 invested in real estate in Augusta, $50,000.00 in City of Brunswick--Water Revenue Certificates, $5,000.00 in Bank Savings Certificates, and $10,540.21 in Mutual Funds and other investments.

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand June 30, 1965, amounted to $159,247.35 and consisted of student breakage deposits, student activity funds and others.

GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond will be found in audit report covering the Central Office of the Regents of the University System of Georgia.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

Sr 887
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE CARROLLTON

^^HMI

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888
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 749,236.97 $1,001,233.62

Transfers from Public Trust Funds

250.00

250.00

Revenues Retained

Earnings, Educational Service

779,713.43 1,115,639.63

Donations

10,780.30

12,626.99

Interest

6,937.50

5,454.16

Grants--U. S. Government

.00

33,387.70

Total Income Receipts

$1,546,918.20 $2,168,592.10

NON-INCOME Public Trust Funds Gifts, Contributions Income on Investments Investments Private Trust Funds

:

64,814.00 132.60
6,320.86 209,425.05

74,254.44 (--) 246.88
7,868.06 290,871.53

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

299, 363.27 3,943.73
41,850.73

372,090.71 3,451.19
42,343.77

Total

$2,172,768.44 $2,959,224.92

889
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communications Heat, Light, Power, Water. Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services Travel Supplies, MaterialsPrinting, PublicityRepairs Contracts Equipment _
NON-COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 912,524.78 $1,195, 032. 71

13,695.42

17, 298. 08

205,895.07 315, 039. 52

11, 459.76

14, 027.14

39, 385. 59

42, 610. 76

5, 625. 32

12, 570. 94

4, 748. 22

3, 792.14

75, 437.92

81,145.45

8,587. 23

12,475.01

23, 865. 20

29, 772.50

51,037.30

61,518. 53

20,152. 87

23, 660. 60

$1,372,414.68 $1,808,943.38

17, 348. 66 .00
27, 774. 98 .00
1, 552.50 9,432.00 45, 667. 94

2, 310.15 8.80
13, 613.12 62.00 130.00
31, 753. 25 71, 228. 22

71,760.00 208,932.01

82, 414.00 260, 705. 62

372,090.71 3,451.19 42,343.77

612, 633. 89 2, 912. 81 72, 509. 68

$2,172,768.44 $2,959,224.92

^Min

890
UNIVERSITY SYSTEM OP GEORGIA WEST GEORGIA COLLEGE, CARROLLTON
BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Available Cash Educational and General Auxiliary Enterprises Plant Funds Public Trust Funds Private Trust and Agency Funds
Notes Receivable Public Trust Funds--Student Notes
Inventories Educational and General--Warehouse Auxiliary Enterprises--Bookstore Auxiliary Enterprises--Dining Hall
Total Current Assets

$ 233,325.16 156, 327. 82 222,980.91 2,912.81 72,509.69 $ 683,056.3!

293, 466. 58

$ 10,150.89 25,777.27 20, 496. 62

F 56, 424. 78

$1,037, 947.75

I its
U

891 UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and. Purchase Orders Outstanding Educational and General

$ 8,270.44

RESERVES For Plant Improvements For Restricted Funds Scholarships College Work Study Program Extension.

$ 222, 980.91

$ 7,602.21 19,065.54 2,459.34

29,127. (

For Unearned Income Educational and General Auxiliary Enterprises

$ 108, 334.41 96,612.20

204, 946. 61

For Working Capital Educational and General
For Inventories Educational and General Auxiliary Enterprises

$ 10,150.89 46, 273. 89

For Public Trust Funds For Private Trust and Agency Funds

30,000.00
56, 424. 78 296, 379. 39
72, 509. 69

912, 368. 47

SURPLUS FOR OPERATIONS Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves and Surplus

57, 593.22 59, 715. 62

117, 308.84

$1,037, 947.75

892
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, 1965, with a surplus of $57,593.22 in its Educational and General Fund, after providing the necessary reserve of $8,270.44 for accounts payable and purchase orders outstanding and reserving $108,334.41 for unearned income applicable to summer school and fall of 1965,$222,980.91 for plant improvements, $2,053.69 for Co-op Program for Elementary Education, $7,602.21 for scholarships, $405.65 for unexpended funds donated by the Fund for Adult Education, $19,065.54 for College Work Study Program, $10,150.89 for warehouse inventory and $30,000.00 reserved for working capital.
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls, dormitories and other auxiliary enterprises at the College on June 30, 1965, was $59,715.62, after providing reserves of $96,612.20 for unearned income and $46,273.89 for inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year ended June 30, 1965, was $854,000.00 for operations, in addition to which the College received $733.62 Vocational Funds from the State Department of Education, $402,882.72 was collected in tuition and fees, $11,949.32 from private donations for scholarships, $34,065.37 net for College Work Study Program, $14,030.00 from Private Trust and Agency Funds for overhead and other sources and $1,207.46 in transfers from Auxiliary Enterprises making total receipts for the year $1,318,868.49. From the $1,318,868.49 income received, $11,150.00 was transferred to Plant Funds for improvements leaving net income receipts of $1,307,718.49.
The $1,307,718.49 net income together with the $149,386.51 cash balance on hand at the beginning of the fiscal year made a total of $1,457,105.00 available with which to meet the year's operating expenses for educational and general purposes.

893
UNIVERSITY SYSTEM OP GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
$1,223,779.84 of the available funds was expended for current operating expenses of the educational and general activities at the College, and $233,325.16 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Income receipts from dormitories, dining halls and other Auxiliary Enterprises at the College in the year ended June 30, 1965, were $698,726.91. From the $698,726.91 received, $49,475.97 was transferred to the Plant Funds for improvements, and $1,207.46 was transferred to Educational and General Fund leaving net income receipts of $648,043.48.
The $648,043.48 net income and the $93,197.88 cash balance on hand at the beginning of the year made a total of $741,241.36 available for operating the I Auxiliary Enterprises in the year.
$584,913.54 of the available funds was expended for operation of the Auxiliary Enterprises in the period under review, and $156,327.82 remained on hand June 30, 1965.
| PLANT FUNDS
AVAILABLE INCOME AND IMPROVEMENT COST
Allotment to the College by the Board of Regents in the year ended June j| 30, 1965, for improvements to the plant was $146,500.00. In addition to this | $146,500.00 received from the Board of Regents, $11,150.00 was transferred I from the Educational and General Fund, $49,475.97 from the Auxiliary En| terprise's account and $5,454.16 interest earned on savings accounts, making 1 total receipts for the year for Plant Funds $212,580.13.
The $212,580.13 income and the $129,506.32 cash balance on hand at July I 1, 1964, made a total of $342,086.45 available for plant improvements.
$119,105.54 of the available funds was expended for plant improvements I and purchase of equipment; and $222,980.91 remained on hand at June 30, I 1965.
COMPARISON OF OPERATING COST
Expenditures for all activities at the College for the past three years are compared in the following statement:

894 UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General Student Welfare Plant Operations Library Instruction Extension and Adult Education Scholarships and College Work StudyProgram

YEAR ENDED JUNE 30

1965

1964

1963

$ 208,055.92 $ 160,911.25 $ 149,832.74

32,234.03

22,068.26

17,948.49

94,212. 25

85,019.87

92, 212.55

78,824.41

62,658.42

57,983.37

781,450.89 614,575.90 492,599.98

512.96

805.87

609.13

28,489.38

10,478.00

10,149.81

Total Educational and General. _$1,223,779.84 $ 956,517.57 $ 821,336.07

AUXILIARY ENTERPRISES DiningHall Dormitories Apartments Bookstore Health Service
Total Auxiliary Enterprises

$ 319,822.69 $ 222,679.01 $ 185,468.36

216,102.55 154,214.78 106,645.33

1,371.58

1,552.81

2,401.86

28,102.54

22,431.17

19,187.11

19,514.18

15,019.34

11,562.54

$ 584,913.54 $ 415,897.11 $ 325,265.20

PLANT FUNDS Plant Improvements
Total Cost Payments

$ 119,105.54 $ 101,776.08 $ 109,683.55 $1,927,798.92 $1,474,190.76 $1,256,284.82

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies and Materials Communication Heat, Lights, and Water Printing, Binding, and Publicity Repairs, Alteration Rents--Regular Rents--Building Authority Insurance Pensions--Social Security Equipment Miscellaneous

$1,195,032.71 $ 912,524.78 $ 752,569.70

17,298.08

13,695.42

10,388.61

315,039.52 205,895.07 174,902.79

14,027.14

11,459.76

9,400.87

42,610.76

39,385.59

34,287.36

12,570.94

5,625.32

5,210.05

3,792.14

4,748.22

6,941.13

8,152.96

11,761.62

551.60

72,992.49

63,676.30

36,726.00

12,475.01

8,587.23

11,505.67

29,772.50

23,865.20

24,995.51

61,518.53

51,037.30

59,692.13

23,410.60

20,152.87

19,429.85

$1,808,693.38 $1,372,414.68 $1,146,601.27

895
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON

BY OBJECT (Cont'd) OUTLAY
Additions, Improvements, Land Equipment
Total Cost Payments
Number of Employees on Payroll June 30...
Average Enrollment Fall Quarter. Winter Quarter Spring Quarter
Average Regular Term
Summer School
Cost Payments--Regular Term Expense Outlay
Total Cost Regular Term Summer School Cost
Total Cost Payments
Jl Average Student Per Capita Cost Regular Term Expense Outlay

YEAR ENDED JUNE 30

1965

1964

1963

$ 47,877.32 $ 56,108.14 $ 67,631.94

71,228.22

45,667.94

42,051.61

$1,927, 798.92 $1,474,190.76 $1,256,284.82

213

167

150

1,719 1,663 1,557
1,646
828

1,220 1,352 1,209
1,260
559

1,129 1,159 1,068
1,119
519

$1,757,063.38 $1,329,579.68 $1,115,287.53 119,105.54 101,776.08 109,683.55

$1,876,168.92 $1,431, 355.76 $1,224,971.08

51,630.00

42,835.00

31,313.74

$1, 927, 798.92 $1,474,190.76 $1,256,284.82

$ 1,067.47 $ 1,055.22 $

72.36

80.77

996.68 98.02

1,139.83 $ 1,135.99 $ 1,094.70

PUBLIC TRUST FUNDS Public Trust Funds (Student Loan Funds) held by the College on June 30,
1965, amounting to $296,379.39 consist of $2,912.81 cash in bank and $293,466.58 in student notes for loans.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College at the close of the
fiscal year on June 30, 1965, amounted to $72,509.69.

MlHiH B^^HHl
896
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
GENERAL The College uses the Sand Hill School in the Carroll County School System
for teacher training and in the year ended June 30, 1965, paid $9,036.00 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 $14,475.73 for the year under review.
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond may 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this exam- 1 ination and throughout the year.

897
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE DAHLONEGA

HBMHM

M^HHHBHM^HHH

898
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units Transfers from Public Trust Funds

$ 611,024.00 $ 685,512.00

1,485.14

1, 642.72

Revenues Retained

Grants, U. S. Government

3,747.15

.00

Earnings, Educational Services

814, 650. 69 801,876.79

Interest

18,740.37

12,681.31

Donations

2,800.00

.00

Total Income Receipts

$1,452,447.35 $1,501,712.82 ;:

NON-INCOME Public Trust Funds Gift, Contributions Income on Investments Investments Private Trust Funds

48,513.55 978.01
9,712.41 239,630.44

32,222.54 1,626. 00
14, 913. 81 219, 683. 22

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

634,537.52 450, 435. 54

8,870.20

18, 581.16

93,984.32

104, 717. 75



$2,488,673.80 $2,343, 892.84 I

899
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Printing Repairs Rents Contracts Equipment
NON-COST Public Trust Funds--Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 749,294.88 $ 869,230.86

7,042.07

7,661.20

301,064.02 321,693.59

7,617.60

8,155.48

27,846.24

29,644.07

8,119.68

12,052.42

7,343.74

22,310.61

2,112.99

2,275.55

26,316.35

16,640.52

20,188.41

22,890.38

28,494.83

37,831.74

12,904.79

14,261.42

$1,198,345.60 $1,364,647.84

18,364.90 22,106.78
63.00 293,177.46 27,695.60 18,288.59 58,507.40

29,354.68 37,747.46
201.00 24,485.62 35,937.85 70,327.25 18,974.32

49,493.01 228,897.01

58,517.00 209,503.42

450,435.54 18,581.16 104,717.75

370,472.34 8,826.51
114,897.55

$2,488,673.80 $2,343,892.84

i^H^mHB^M^MmHMMaHaaMHm

8BH

900

UNIVERSITY SYSTEM OF GEORGIA

NORTH GEORGIA COLLEGE, DAHLONEGA

BALANCE SHEET JUNE 30, 1965

ASSETS
CASH ON HAND AND IN BANK Budget Funds For Operations For Plant Funds (Outlay) Public Trust Funds Private Trust and Agency Funds

Educ. and
General

Auxiliary Enterprises

$ 87,543.62 $ 261,790.89 8,826.51 114,897.55

21,137.1

INVESTMENTS Public Trust Funds U. S. Bonds Student Loans

5,384.00 247,616.82

ACCOUNTS RECEIVABLE

73.00

124.57

$ 726,132.39 $ 21,262.40

LIABILITIES, RESERVES AND SURPLUS

CASH LIABILITIES

Accounts Payable

Social Security--Employer's Cost

$ 5,453.12 $ 2,566.17 EC

Purchase Orders Outstanding Operations

$ 10,181.09

k 1,031.06

Plant Fund

4,306.50

14,487.59

RESERVES For Unearned Income For Public Trust Funds For Private Trust and Agency Funds For Plant Funds For Working Capital
SURPLUS For Operations

15,982.45 261,827.33 114,902.55 257,484.39 25,000.00

15, 267. 33

30,994.96

2, 397. 84

t:,

$ 726,132.39 $ 21,262.40

Note: Inventories of $50,238.47 for Canteen (Stores) are not included in above figures.

ESBBKBSBHB&^B
901
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The North Georgia College at Dahlonega, Georgia, ended the fiscal year
on June 30, 1965, with a surplus of $30,994.96 in Educational and General Funds, after providing reserves of $19,940.71 for liquidation of accounts payable and purchase orders outstanding, and reserving $15,982.45 for unearned income, $257,484.39 for plant additions and improvements, and $25,000.00 for working capital.
AUXILIARY ENTERPRISES There was a surplus of $2,397.84 in the accounts of the Auxiliary Enter-
prises at the end of the year on June 30, 1965, after reserving $3,597.23 for accounts payable and purchase orders outstanding and $15,267.33 for unearned income.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment by the Regents to the North Georgia College in the year
ended June 30, 1965, was $691,000.00, of which $627,000.00 was for general fund operations and $64,000.00 for plant improvements. Faculty housing amortization refunds of $5,488.00 were made, making net allotments $685,512.00.
Income from tuition, fees, interest on investments, rents, gifts, and other sources was $213,393.82, and $1,642.72 was received from Public Trust Funds. $145,641.91 was transferred from the Auxiliary Enterprises, which with allotment from the Regents and other income made total income from all sources $1,046,190.45.
The $1,046,190.45 income together with the cash balance of $345,425.41 at the beginning of the fiscal year made total funds available for educational and general purposes $1,391,615.86.
$825,253.17 of the available funds was expended for the current operating expenses of the educational and general activities at the College, $217,028.18 was paid for buildings, improvements and equipment and there remained on hand June 30, 1965, $349,334.51.

^" IB

902
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of Auxiliary Enterprises at the College in the year ended June 30, 1965, was $601,164.28, from which $145,641.91 was transferred to the Educational and General Fund Account, leaving net income receipts of $455,522.37.
The $455,522.37 income receipts and the $105,010.13 cash balance on hand at the beginning of the fiscal year made a total of $560,532.50 available for operation of the Auxiliary Enterprises at the College.
$539,394.67 was expended for current operating expenses of the Auxiliary Enterprises in the fiscal year, leaving a cash balance in the Auxiliary Enterprises Account of $21,137.83 at the end of the fiscal year on June 30, 1965.

COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years are compared in statement following:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration Plant Maintenance Plant Improvements Library Instruction Student Welfare Scholarships

YEAR ENDED JUNE 30

1965

1964

1963

$ 136, 973.15

144,751.70

217,028.18

57,712.27

451,468.68

34,097.37

_ _

250.00

117, 534. 71 134, 203. 34 438, 203. 73 46, 294. 43 390, 970. 33 24,142. 87
250. 00

95, 970. 43 134, 383. 49 141, 778. 81 51, 511.07 374,073. 50 38,704.11
250.00

Total Educational and General. .$1,042,281. 35 $1,151,599.41 $ 836,671.41

AUXILIARY ENTERPRISES Dining Halls Dormitories Faculty Housing Other Agencies
Total Auxiliary Enterprises
Total Cost Payments

$ 342,245.03 124,171.32 15, 921. 91 57,056.41

299, 908. 48 122, 864. 92 13, 398. 43 48, 778.09

268, 376. 52 117, 489.71 12, 836.18 24, 488. 65

$ 539,394.67 $ 484,949.92 $ 423,191.06

$1,581,676.02 $1,636,549.33 $1,259,862.47

mamma

903
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies and Materials Communication Heat, Light, Power and Water Printing and Publicity. Repairs Rents Insurance and Bonding Pensions (Social Security--Ret.) Equipment Miscellaneous

YEAR ENDED JUNE 30

1965

1964

1963

$ 869,230.86 $ 749,294.88 $ 694,585.92

7,661.20

7,042.07

5,961.81

321, 693. 59 301, 064. 02 275, 317. 79

8,155.48

7,617.60

6,805.45

29, 644.07

27,846. 24

25, 568.79

12,052.42

8,119. 68

10,338. 72

22,310.61

7,343.74

11,837.42

2,275.55

2,112.99

2,080.34

16,640.52

26,316.35

25,488.82

22, 890. 38

20,188. 41

16, 639.54

37,831.74

28,494.83

32,461.01

14,261.42

12,904.79

10,998.05

OUTLAY Land, Bldgs., and Improvements Equipment

$1, 364, 647.84 $1,198, 345. 60 $1,118, 083. (

198,053.86 18,974. 32

379, 696. 33 58, 507. 40

115, 549. 66 26,229.15

$1,581, 676. 02 $1, 636, 549. 33 $1, 259,862.47

BY TERMS
Pall, Winter, and Spring Quarters Expense Outlay

$1,324,247.84 $1,163,730.60 $1,086,553.16 217,028.18 438,203.73 141,778.81

Total Cost Regular Summer School

$1,541,276.02 $1,601,934.33 $1,228,331.97

40,400.00

34,615.00

31,530.50

Total Cost Payments

$1,581,676.02 $1,636,549.33 $1,259,862.47

Number of Employees on Payroll June 30

174

159

144

Average Enrollment

Regular Enrollment

Fall, Winter, and Spring Quarters.

895

897

846

Summer School

384

385

257

904 UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA

BY TERMS (Cont'd)
Annual Student Per Capita Cost Regular Term Expense Outlay

YEAR ENDED JUNE 30

1965

1964

1963

1,479.61 $ 242. 49
1,722.10 $

1,297.36 $ 488. 52
1,785.88 $

1,284.34 167. 59
1,451.93

PUBLIC TRUST FUNDS
Student Loan Funds on June 30, 1965, amounted to $261,827.33, of which $8,826.51 was cash in bank, $5,384.00 invested in U. S. Bonds, and $247,616.82 in student notes.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds had a cash balance of 114,897.55 on June 30, 1965.
GENERAL
All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond may 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 Auditor's office during this examination and throughout the year.

905
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA
MILLEDGEVTLLE

906
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$

Revenues Retained

Donations

Earnings, Educational Services

Grants--U. S. Government

Grants--Counties and Cities

Interest

Transfer from Public Trust Funds

852,089.24
9,298.00 820,643.65
58,725.92 57,225.26 10,307.59 10,099.93

$1,133, 037. 91
5, 727.00 845,404. 28 106, 537. 73
60,116. 62 11,942.59 12, 540.00

Total Income Receipts

$1,818,389.59 $2,175, 306.13

NON-INCOME Public Trust Funds Income on Investments Gifts for Principal Investments Transfers Other Units, P. T. F Transfers to Budget Funds Private Trust Funds

16, 043.13 85,677.26 14, 908.10
879.71 (--)10, 099.93
177,041.42

16, 313. 74 72, 962. 83 23, 953.19
308.72 -)12, 540.00 282, 774. 08

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Totals

598,388.59 80,726.94 40,134.77

684, 889. 63 55, 582.71 43,059. 42

$2,822,089.58 $3,342, 610. 45

907
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Repairs Rents Contracts Equipment
NON-COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$1,148,032.15 14,524.77
178,698.18 11,980.58 70,789.20 13,035.44 26,138.22 2,756.76 24,296.20 28,934.79 41,692.02 21,770. 31

$1, 304,870.20 15, 823. 50
182, 556.87 13,474. 74 73,951.26 6,450.06 26, 649.94 3, 863. 78 26,026. 33 35,855.58 52, 242. 86 25, 214.26

$1,582,648.62 $1,766,979. 38

13.174.66 22,929.57
-00 15,231.00 67,295.39 30,609.31

20, 386.61 35,268.49
135.44 18,657.51 209, 886. 80 24,451.16

132,552.50 174,116.77

73,443. 93 276,922.75

684,889.63 55,582.71 43,059.42
$2,822,089.58

784, 430. 37 83,137. 26 48,910.75
, 342, 610. 45

UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
BALANCE SHEET JUNE 30, 1965

ASSETS
CASH ASSETS Available Cash in Banks and in Transit Educational and General Operations Plant Funds Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds
INVESTMENTS Public Trust Funds Plant Funds--175 Shares of Common Stock
ACCOUNTS RECEIVABLE Educational and General Auxiliary Enterprises
INVENTORIES Educational and General--Stores Auxiliary Enterprises--Bookstore Auxiliary Enterprises--Dining Room Auxiliary Enterprises--Laundry

$ 234,267.94 385,682.28 155,205.15 83,137.26 55,565.71 $ 913,858.34

$ 687,515.03 9,275.00

696,790.03

$ 21,899.35 222.00

22,121.35

$ 22,566.54 25,935.39 27,023.79 3,062.53

78,588.25

$1,711, 357.97

m

909
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable and Purchase Orders Outstanding Educational and General Auxiliary Enterprises

$ 10,202.94 7,214.48 $ 17,417.42

RESERVES For Plant Improvements--Plant Funds For Restricted Funds Unearned Income Educational and General Auxiliary Enterprises For Inventories Public Trust Funds Private Trust and Agency Funds

$ 394,957.28 77,892.56

77,725.00 33,290.81 78,588. 25 770,65a29 55,565. 71

1,488,671.90

SURPLUS Educational and General Auxiliary Enterprises

$ 90,346.79 114,921.86

205,268.65

$1,711, 357.97

|

910
UNIVERSITY SYSTEM OF GEORGIA
WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Woman's College of Georgia at Milledgeville, Georgia, ended the fiscal year on June 30, 1965, with a surplus of $90,346.79 in its Educational and General Fund, after providing the necessary reserves of $10,202.94 to cover outstanding accounts payable and purchase orders, and reserving $77,725.00 for unearned income, $77,892.56 for Restricted Funds, $394,957.28 for plant additions and improvements, and $22,566.54 for investments in inventories.
Educational and General Fund assets on this date consisted of $619,950.22 cash on hand and in banks, $21,899.35 accounts receivable, $22,566.54 invested in inventories, and $9,275.00 in common stock of the South Carolina National Bank of Charleston, which was a gift for the restoration of the (Old Governor's Mansion) President's home.
AUXILIARY ENTERPRISES
Auxiliary Enterprises assets on June 30, 1965, consisted of $155,205.15 cash on hand, $56,021.71 invested in inventories, and $222.00 accounts receivable. After reserving $7,214.48 for liquidation of outstanding accounts payable and purchase orders, $33,290.81 for unearned income and $56,021.71 for investment in inventories, a surplus of $114,921.86 is shown at June 30, 1965.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and general operating expenses amounted to $1,718,595.86 and was provided by allotment of $1,122,000.00 made to the College by the Regents of the University System, $11,087.91 from the State Department of Education, $2,400.00 from University of Georgia, General Extension, $60,116.62 from Baldwin County Board of Education, $252,290.79 from tuition and fees, $137,420.85 transfer from the Auxiliary Enterprises' account, and $133,279.69 from other sources.
The $1,718,595.86 income provided and the $498,258.52 cash balance at the beginning of the period made $2,216,854.38 available with which to meet educational and general costs in the year.

911

UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

$1,278,843.15 of the available funds was expended for educational and general operating expenses; $308,786.01 was paid for land, buildings and improvements; and $629,225.22 remained on hand June 30, 1965.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from earnings of Auxiliary Enterprises at the College in the year just closed was $594,131.12, of which $196,613.63 was from dormitory and apartment rents, $294,298.51 from dining halls, $28,736.50 from health service, $58,328.16 from laundry, $11,656.09 net from student union, $4,442.59 interest on time deposit and $55.64 from cancellation of old outstanding checks. From the $594,131.12 income received, $137,420.85 was transferred to Educational and General Plant Fund, for plant additions and improvements, leaving net income in the amount of $456,710.27.
The $456,710.27 net income and the $186,631.11 cash balance at the beginning of the fiscal year made a total of $643,341.38 available with which to meet operating costs of the Auxiliary Enterprises in the period under review.
$488,136.23 of the available funds was expended in the year for current operating expenses and outlay costs of the Auxiliary Enterprises and $155,205.15 remained on hand June 30, 1965, 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

1965

1964

1963

EDUCATIONAL AND GENERAL Adminis. and Student Welfare Plant Maintenance Library Instruction Activities Related to Instruction
Extension
Research
Nat'l Defense Educ. Act-- LangLab. _.
Scholarships--Trust Funds Plant Additions...

$ 236,158.68 $ 217,346.49 $ 219,812.53

145,127.86 140,431.89 139,587.30

62.760.J.5 55,141.55 50,007.56

623,546.17 522,571.62 502,119.89

109,794.94 96,602.20 89,381.98

11,586.22 15,406.38 15,430.83

627.79

771.91

539.33

76,701.14 12,540.00 308,786.01

77,060.18 10,099.93 149,239.93

71,931.35 7,840.00 146,816.17

Total Educational and General. .$1,587,629.16 $1, 284, 672.08 $1,243, 466.94

912 UNIVERSITY SYSTEM OF GEORGIA
WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

BY ACTIVITY (Cont'd)
AUXILIARY ENTERPRISES DiningHall Dormitories and Apartments Laundry Health Service Student Union
Total Auxiliary Enterprises
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 220,559.34 $ 211,939.02 $ 216,272.28

161,888.49 141,037.07 137,881.70

55,353.94

54,179.25

48,899.30

26,273.46

21,417.47

.00

24,061.00

18,643.66

14,551.32

$ 488,136.23 $ 447,216.47 $ 417,604.60

$2,075,765.39 $1,731,888.55 $1,661,071.54

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies and Materials Communications Heat, Lights, Water Printing and Publicity Repairs Rents Insurance and Bonding Pensions (Social Security) Equipment Miscellaneous
Total Expense Payments

$1, 304,870.20 15,823.50 182,556.87 13,474.74 73,951.26 6,450.06 26,649.94 3,863.78
_. 26,026.33 35,855.58 52,242.86 25,214.26

$1,148,032.15 14,524.77 178,698.18 11,980.58 70,789.20 13,035.44 26,138.22 2,756.76 24,296.20 28,934. 79 41,692.02 21,770.31

$1,091,690. 56 14,103.10 180,755.98 12,255.17 71,147.79 4,542.46 20,219.00 2,995.40 37,501.70 25,689.26 35,869.64 17,485.31

$1,766,979. 38 $1,582,648.62 $1, 514, 255.37

OUTLAY

Lands, Bldgs., and Improvements--_$ 284,334.85 $ 118,630.62 $ 77,168.85

Equipment

_ 24,451.16

30,609.31

69,647.32

Total Outlay Payments

$ 308,786.01 $ 149,239.93 $ 146,816.17

Total Cost Payments

$2,075,765.39 $1,731,888.55 $1,661,071.54

Number of Employees on Payroll June 30

156

143

137

913
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

BY OBJECT (Cont'd)
Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average Regular Term

YEAR ENDED JUNE 30

1965

1964

1963

1,063

1,012

936

1,002

922

850

956

897

862

1,007

944

883

Cost Payments Regular Term

Expense Payments

$1,766,979.38 $1,582,648.62 $1,514,255.37

Less Summer School and Language

Laboratory Summer Program-.. 134,153.24 128,473.18 132,277.59

Expense Payments Regular Term....$1,632, 826.14 $1,454,175.44 $1, 381,977.78

Outlay

308,786.01 149,239.93 146,816.17

$1, 941, 612.15 $1, 603,415. 37 $1, 528, 793. 95

Annual Student Per Capita Cost Regular Term Expense
Outlay..

$ 1,621.48 $ 1,540.44 $ 1,565.09

306.64

158.09

166.27

$ 1,928.12 $ 1,698.53 $ 1,731.36

PUBLIC TRUST FUNDS
On June 30, 1965, the College held $770,652.29 in Public Trust Funds, of which $83,137.26 was cash in bank; $347,420.79 invested in stocks and bonds; $253,516.72 was in student notes; and $86,577.52 was equity in apartment building.
The $86,577.52 investment in the Parkhurst Apartment Building is being amortized over a period of thirty years, with interest at 2^%.
Receipts and payments for loan funds, scholarships and endowment funds are shown in schedule on Pages 14 and 15 of the unit report.
PRIVATE TRUST FUNDS
Private Trust and Agency Funds being administered by the College on June 30, 1965, amounted to $55,565.71 and these accounts are detailed on Page 16 of the unit report.

914

UNIVERSITY SYSTEM OF GEORGIA

WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

GENERAL

All employees of the University System are covered in a blanket surety bond for $100,000.00 each. Detail of bond may be found in report covering examination of the Regents' Office of the University System of Georgia.

The $202.72 paid for entertainment in the fiscal year ended June 30. 1964, had not been refunded to the College at the time of this examination, In the fiscal year ended June 30, 1965, the following expenditures were made from the Educational and General Fund:

Atkinson Dining Room Freshman Reception Legislative Dinners

$ 22.02 12.00 $34.02

Kirkpatricks Bakery Freshman Reception

25.00

$ 59.02

As a unit of the University System, the Woman's College cannot legally make expenditures from General Funds for purposes of entertainment. Expenditures of this nature should be paid by the respective organizations or individuals. The above listed payments together with the $202.72 paid out in the fiscal year ended June 30, 1964, should be refunded to the Educational and General Fund account of the Woman's College of Georgia.
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 as mentioned.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

915
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHERN COLLEGE STATESBORO
|

TM

kRei

--

916 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$1,081,760.12 $1,406,269.06

Revenues Retained

Earnings, Educational Services

1,317,245.10 1,600,416.44

Grants, Counties and Cities

64,278.14

79,099.44

Grants, U. S. Government

37,707.75

2,253.48

Interest

12,250.00

9,250.00

Donations

8,018.34

.00

Total Income Receipts

$2,521, 259.45 $3,097, 288.42

NON-INCOME Private Trust Funds Public Trust Funds Gifts for Principal Income on Investments Investments.._

272,340.37
96,666.67 544.35
4,859.29

517,974.96
132,233.93 1,080.79
13,756.52

CASH BALANCES, JULY 1st Budget Funds Private Trust Funds Public Trust Funds

489,717.44 30,977.35
810.70

586,559.51 39,324.30 7,268.01

Totals

$3,417,175.62 $4,395,486.44

nannr

917
UNIVERSITY SYSTEM OP GEORGIA GEORGIA SOUTHERN COLLEGE, STATESBORO

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Printing, Publicity Repairs Rents Contracts Equipment
NON-COST Private Trust Funds Public Trust Funds Investments
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds Public Trust Funds
Totals

1964

1965

$1,584,931.88 27,696.99
343 643 2g 20564 76 78 282 32 9'937 77 8,699.63

~_~_~.Y_~.Y_

5480
18,743.14 38*643 30 83,'474.'05 32 372 25

$1, 999,078.01 31, 286. 95 375,851.78 21,726.22 82,175. 57 11, 762. 59 9, 853.73 4,214. 44 21,406. 54 46, 519. 36
114, 434. 46 8,068. 21

$2,247,044.18 $2, 726, 377. 86

"" Y.YYYYY.

00
00
-00
33,94^ 8i 74,125.60 25 707 04 43, 59s' 75

4,147. 82 8, 740. 04
60.75 2, 153. 00 84, 857. 04 64, 541. 54 10, 870. 37

263,993.42 95,613.00

501, 256. 67 146, 403. 00

586,559.51 39^ 324.30
7] 268. 01

782, 099. 51 56, 042.59 7, 936. 25

$3,417,175.62 $4, 395, 486. 44

"

rtyfeiiiifiiAi!$

918 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Fund Auxiliary Enterprises Fund Plant Fund Public Trust Funds Private Trust and Agency Funds,-

268, 647. 32 302, 381.56 211, 070. 63
7,936.25 81, 553.44 $ 871, 589.20

Accounts Receivable Educational and General Auxiliary Enterprises

$ 30, 527. 70
416.10

30, 943.80

Inventories

Educ. and General Central Stores.

Auxiliary Enterprises Stores

$

Auxiliary Enterprises Dining HalL_

$ 14, 904.48 76,049. 55
29, 742. 32 105, 791. 87

120, 696. 35

Investments--Student Loans Public Trust Funds

373, 777.79

Total Current Assets

$1, 397,007.14

:.-->

919 UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHERN COLLEGE, STATESBORO
BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding Educational and General General
Soc. Sec. --Employer's Cost

$ io, 859.91 17, 804.15 $

28, 664. 06

Auxiliary Enterprises General
Soc. Sec.--Employer's Cost

$ 2,646.56 1,833.43

4,479.99 $ 33,144.05

RESERVES For Unearned Income Educational and General Auxiliary Enterprises

$ 134,188. 50 99,237.36 $ 233,425.86

For Inventories For Plant Funds For Working Capital
Educational and General For Public Trust Funds
For Private Trust and Agency Funds

120,696.35 211 070.63
50 000.00 38lj 7U 04 81,' 553. 44 1,078, 460. 32

SURPLUS For General Operations Educational and General Fund Auxiliary Enterprises Fund
Total Current Liabilities, Reserves and Surplus

$ 86,322.46 199^080.31

285,402.77

^ 397| 007 14

uwwtfwn
920
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, 1965, with a surplus of $86,322.46 in its Educational and General Fund, after providing the necessary reserve of $28,664.06 to cover accounts payable and purchase orders outstanding and reserving $134,188.50 for unearned income, $211,070.63 for plant additions and improvements,
),000.00 for working capital, and $14,904.48 for investment in inventories.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1965, was $199,080.31, after providing reserve of $4,479.99 for liquidation of accounts payable and purchase orders outstanding and reserving $99,237.36 for unearned income, and $105,791.87 for investment in inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Total income receipts of the Educational and General Operating Accounts were $2,099,731.99, of which $1,316,000.00 was provided by allotment made to the College from the State Board of Regents, $2,269.06 from the State Board of Education, $79,099.44 from the Bulloch County Board of Education, $2,253.48 from the U. S. Government, $691,424.32 from student fees, $6,150.00 from sales and services, and $2,535.69 from interest on savings and other sources.
The total income receipts of $2,099,731.99 and the cash balance of $219,813.78 on hand for operations in the Educational and General Fund at the beginning of the fiscal period on July 1, 1964, made $2,319,545.77 funds available to meet Educational and General operating expenses for the fiscal year ended June 30, 1965.
$2,050,898.45 of the available funds was expended for Educational and General operating expenses, and $268,647.32 remained on hand June 30, 1965, the end of the fiscal year.

921
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the Auxiliary Enterprises in the year ended June 30, 1965, was $880,146.07, of which $272,142.56 was from dormitories and housing, $524,815.34 from dining hall receipts, $39,283.25 from health services, $40,377.97 net sales from student stores, $26.95 from commission on sales tax collections and $3,500.00 from interest on savings.
From the $880,146.07 income receipts, $144,280.02 was transferred to the Plant Fund Account for building and ground improvements, leaving net income receipts in the amount of $735,866.05.
The net income receipts of $735,866.05 in addition to the cash balance of $241,994.92 at the beginning of the fiscal year made a total of $977,860.97 available to meet operating expenses of the Auxiliary Enterprises Fund.
$675,479.41 of the available funds was expended in the year, leaving a cash balance of $302,381.56 on June 30, 1965, the end of the period under review.
PLANT FUND ACCOUNTS
AVAILABLE INCOME AND OPERATING COSTS
Income for plant improvements, equipment purchases and BuildingAuthority rentals was $261,690.38 for the fiscal year ended June 30, 1965, of which $88,000.00 was provided by allotment made to the College from the State Board of Regents, $25,910.36 from insurance recovered through the State Board of Regents, $3,500.00 from interest on savings and $144,280.02 from the Auxiliary Enterprises Operating Account.
This $261,690.38 income and the $124,750.81 cash balance in the Plant Fund Account on July 1, 1964, made $386,441.19 available for Capital Outlay cost in the fiscal year ended June 30, 1965.
$79,643.15 of the available funds was expended for additions to buildings and ground improvements, $84,857.04 for rental of buildings to the University System Building Authority under lease-purchase agreement, and $10,870.37 for new equipment, leaving a cash balance of $211,070.63 on hand at June 30, 1965, 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 statement:

922 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration General Student Welfare Library Plant--Operations Plant--Improvements Instruction Activities Related to Instruction Research Restricted--Scholarships

YEAR ENDED JUNE 30

1965

1964

1963

$ 113,632.95 $ 91,222.98 $ 73,027.46

111,213.45

95,505.73

88,087.63

55,151.76

51,789.26

51,889.23

106,846.95

80,458.55

58,410.39

189,207.39 170,578.60 176,608.04

175,370.56 177,373.20 167,231.73

1,288,679.23 999,576.52 815,785.81

153,100.59 128,949.31 123,131.02

33,066.13

18,789.01

.00

.00

7,653.00

.00

Total Educational and General. _$2,226,269.01 $1, 821,896.16 $1,554,171.31

AUXILIARY ENTERPRISES Dormitories Health Service Dining Hall Student Stores
Total Auxiliary Enterprises
Total Cost Payments

$ 203,710.97 21,242.94 417,362.13 33,163.37

182, 673. 22 19,246.73
368, 861.30 31, 739. 97

225, 852. 99 .00
320, 813. 68 21, 431. 73

$ 675,479.41 $ 602,521.22 $ 568,098.40

$2,901,748.42 $2, 424,417. 38 $2,122, 269. 71

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies Communication Heat, Lights, Water Printing, Publicity Repairs Rents Insurance Pensions Equipment Scholarships Miscellaneous
Total Expense Payments

$1,999,078.01 31,286.95 375,851.78 21,726.22 82,175.57 11,762.59 9,853.73 4,214.44 21,406.54 46,519.36 114,434.46 365.34 7,702.87

$1,584,931.88 27,696.99 343,643.29 20,564.76 78,282.32 9,937.77 8,699.63 54.80 18,743.14 38,643. 30 83,474.05 7,653.00 24,719.25

$1,312,088.21 22,404. 61 271,603.15 16,500.01 68,496. 43 10,424.47 12,578.33 70,342.71 27,747.79 30, 698. 99 90,721.24 .00 21,432. 04

$2,726,377.86 2,247, 044.18 $1,955,037.98

rta*M?tiai4 *? == | i

wiiiiifiiiiiiiiititirtiii

923 UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHERN COLLEGE, STATESBORO

BY OBJECT (Cont'd)

YEAR ENDED JUNE 30

1965

1964

1963

OUTLAY
Buildings, Improvements Equipment Building Authority Lease Rental

$ 79,643.15 $ 59,648.85 $ 132,986.80

10,870.37

43,598.75

34,'244.93

84,857.04

74,125.60

.00

Number of Employees on Payroll June 30
Average Enrollment Regular Term Fall Quarter Winter Quarter Spring Quarter

$2,901,748.42 $2,424,417.38 $2,122,269.71

250

221

178

2,969 2,782 2,617

2,381 2,376 2,166

2,121 2,'o50 i's73

Average--Regular Term
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Quarters Expense Outlay

2,789 1,678

2,308 1,326

2,014 1,093

$2,604,275.36 $2,141,651.18 $1,862,334.05 175,370.56 177,373.20 167,231.73

Total Cost Regular Term Cost Payments--Summer School

$2,779,645.92 $2,319,024.38 $2,029,565.78

122,102.50 105,393.00

92,703.93

Annual Student Per Capita Cost Regular Term Expense Outlay

$2,901,748.42 $2,424,417.38 $2,122,269.71

$

933.76 $

937.92 $

924. 69

62.88

76.85

83.04

$

996.64 $ 1,004.77 $ 1,007.73

PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30, 1965, amounted to $381,714.04, composed of $7,936.25 cash in bank and $373,777.79 in student notes for loans.

MiH89UlftbtRHiHl(tfiiHR>i)}||}ik)||Hli)||
924
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1965, amounted to $81,553.44, consisting of $49,766.15 for student activities, application deposits, student bank deposits and other funds, $19,520.45 Social Security withholdings, $5,990.40 Georgia income tax, $5,531.71 group insurance, $745.73 sales tax collections to be remitted, and $(--)1.00 overpayment on Federal Excise tax.
GENERAL All employees of the University System are covered in a blanket surety
bond of $100,000.00 each. Detail of bond may 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 expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.

*mm
925
UNIVERSITY SYSTEM OF GEORGIA VALDOSTA STATE COLLEGE VALDOSTA

ftftlaiUBisrti

926 UNIVERSITY SYSTEM OP GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Transfers Other Spending Units

$ 509,200.00 $ 688,650.00

Revenues Retained

Earnings, Educational Services

569,287.32 730,317.81

Interest Earned

16,795.70

17,157.58

Total Income Receipts

$1,095,283.02 $1,436,125.39

NON-INCOME Public Trust Funds Gifts for Principal Income on Investments Investments Private Trust Funds

4,455.25 700.65
9,438.04 114,332.76

620.00 1,027.95 1,787.96 174,609.52

CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds

516,668.78 7,280.39 41,770.59

614,462.85 17,671.33 39,536.37

Total

$1,789,929.48 $2,285,841.37

mummmuaut

tgafe'ifiifrirtiilfflir>n"l^i>ini^.illl

927
UNIVERSITY SYSTEM OF GEORGIA VALDOSTA STATE COLLEGE, VALDOSTA

PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Repairs Rents Miscellaneous Contracts Equipment. _
Total Outlay Payments
Total Cost Payments
NON-COST Public Trust Funds Investments Expense and Objects of Trust Private Trust Funds
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1966

$ 648,120.16 $ 824,669.32

7,244.08

7,852.52

102,759.44 134,764.66

7,381.47

8,169.05

_ 38,484.13

42,098.28

2,756.70

472.00

9,264.47

15,806.56

26,877.00

.00

20,683.80

12,945.06

16,910.97

20,507.75

28,075.95

56,468.57

7,900.26

10,403.45

$ 916,458.43 $1,134,157.22

$

0.00 $ 4,346.00

5,420.89

14,700.08

3,278.12

6,238.45

345.80

56,562.00

7.95

.00

24,460.20

27,007.65

47,517.56

56,081.74

$ 81,030.52 $ 164,935.92

$ 997,488.95 $1,299,093.14

3,918.00 285.00
116,566.98

1,792.00 330.25
170,925.68

614,462.85 17,671.33 39,536.37

751,495.10 18,984.99 43,220.21

$1,789,929.48 $2,285,841.37

aiwSSftSiirtiim,;,.,

wKSUM

928 UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA BALANCE SHEET JUNE 30, 1965

ASSETS
CURRENT ASSETS Cash on Hand and in Bank Educational and General Auxiliary Enterprises Fund Plant Public Trust Funds Private Trust and Agency Funds
Accounts Receivable Educational and General Auxiliary Enterprises
Investments and Loans Public Trust Funds Investments Student Loans
Stores Inventories Educational and General Auxiliary Enterprises
Total Current Assets

$ 139,842.92 238,899.13 372,753.05 18,984.99 61,686.22 $ 832,166.31

$

952.50

581.00

1,533.50

$ 12,999.12 9,799.77

22,798.89

$ 10,663.43 26,325.90

36,989.33

$ 893,488.03


5BB6-

mm

929
UNIVERSITY SYSTEM OF GEORGIA VALDOSTA STATE COLLEGE, VALDOSTA
BALANCE SHEET JUNE 30, 1965

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding Educational and General Auxiliary Enterprises

$ 15,458.02 2,533.12 $ 17, 991.14

RESERVES For Educational and General Fund Unearned Income Registration Deposits___ Bus Depreciation Stores Purchases Working Capital For Auxiliary Enterprises Fund Unearned Income Breakage Deposits Room Reservations For Plant Improvements For Stores Inventories For Public Trust Funds For Private Trust and Agency Funds

$ 30, 949. 90 9,960.00 13,815. 64 14,336.57 25,000.00
19,291.40 5, 850.00 6,100.00 372,753.05 36,989. 33 __ 41,783.88 61,686. 22

638, 515. 99

SURPLUS For General Operations Educational and General Auxiliary Enterprises

$ 31,275.29 205, 705. 61 236, 980. 90

Total Current Liabilities, Reserves and Surplus _

$ 893,488.03

Hi
930
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Valdosta State College at Valdosta, Georgia, ended the fiscal year
on June 30, 1965, with a surplus of $31,275.29 in its Educational and General Fund, after providing the necessary reserves of $15,458.02 for accounts payable and purchase orders outstanding, $30,949.90 for unearned income, $9,960.00 for registration deposits, $13,815.64 for bus depreciation, $14,336.57 for stores purchases, $25,000.00 for working capital and $10,663.43 for stores inventory.
AUXILIARY ENTERPRISES Surplus available for operating of the dining hall, dormitories and other
Auxiliary Enterprises at the College on June 30, 1965, was $205,705.61 after reserving $2,533.12 for current accounts payable, $19,291.40 for unearned income, $5,850.00 for breakage deposits, $6,100.00 for room reservations and $26,325.90 for dining hall and stores inventories.
PLANT FUND
The $372,753.05 in the Plant Fund Account on June 30, 1965, is reserved for plant improvements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Board of Regents to meet Educational
and General operating expenses for the year ended June 30, 1965, was $620,000.00 and $301,499.25 was received from tuition and fees and $1,400.00 was transferred from the University of Georgia Division of General Extension, making total income receipts for the period $922,899.25.
From the $922,899.25 total income receipts, $49,517.35 was transferred to the Plant Fund Account for improvements and equipment, leaving net income receipts in the amount of $873,381.90.
The net income receipts of $873,381.90 and the cash balance of $120,550.63 in the Educational and General operating account at the beginning of the fiscal period on July 1, 1964, made $993,932.53 available to meet Educational and General operating expenses.

mfc -
931
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
$854,089.61 of the available funds was expended for Educational and General activities and $139,842.92 remained on hand June 30, 1965, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Income from Auxiliary Enterprises in the fiscal year was $428,818.56 of
which $129,717.00 was from dormitory rents, $210,807.07 from dining hall, $16,744.00 from laundry, $37,462.36 from the Student Center, $7,517.50 from campus license fees, $25,891.46 from health services and $679.17 from property rental.
From the $428,818.56 received, $222,506.00 was transferred to the Plant Fund Account for improvements and equipment, leaving net income of $206,312.56.
The $206,312.56 net income together with the $312,654.18 cash balance at the beginning of the fiscal year made a total of $518,966.74 available to meet operating costs of the Auxiliary Enterprises in the period under review.
),067.61 of the available funds Avas expended for current operating expenses of the Auxiliary Enterprises in the fiscal year; and $238,899.13 remained on hand June 30, 1965.
PLANT FUND ACCOUNTS Income for plant improvements and equipment purchases was $356,430.93
for the fiscal year ended June 30, 1965, of which $67,250.00 was from the State Board of Regents, $49,517.35 from the Educational and General Operating Account, $222,506.00 from the Auxiliary Enterprises Account and $17,157.58 from interest on savings.
This $356,430.93 income and the $181,258.04 cash balance in the Plant Fund Account on July 1, 1964, made $537,688.97 available for Capital Outlay cost in the fiscal year ended June 30, 1965.
$108,854.18 of the available funds was expended for lands, buildings and permanent improvements and $56,081.74 for purchases of equipment, leaving $372,753.05 on hand at June 30, 1965, 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 statement following:

SEJBfffiffiVtSrtKTH,

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n

932

UNIVERSITY SYSTEM OF GEORGIA

VALDOSTA STATE COLLEGE, VALDOSTA

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General Student Welfare Plant--Operations Library Instruction Instruction--Summer School Stores Warehouse

YEAR ENDED JUNE 30

1965

1964

1963

$ 153, 729. 70 17,761.29
111, 191.37 45,499.97 488,841.12 33, 851.00 3, 215.16

128, 138. 22 16, 775. 02 106, 364. 24 36, 259. 76
374, 856. 98 28, 042. 50
1, 682. 94

111, 265. 41 25,170. 34 97, 809. 93 31,066.59 322, 432. 79 24, 205. 00
629. 52

Total Educational and General-_$ 854,089.61 $ 692,119.66 $ 612,579.58

AUXILIARY ENTERPRISES Dormitories Dining Hall Laundry Student Center Student Hospital General
Total Auxiliary Enterprises

$ 82,089. 47 149,930.41 7,819.31 20, 699. 38 15,426.88 4,102.16

68, 563. 69 109, 452. 67
5, 785. 35 19, 905. 35 15, 738. 95 4, 892. 76

53, 724. 90 112, 775. 51
7, 406. 90 18, 292. 46
.00 5, 562. 54

$ 280, 067. 61 $ 224,338.77 $ 197,762.31

PLANT OPERATIONS

Land, Buildings and Improvements^ 108, 854.18

Equipment

56,081. 74

33, 512. 96 47, 517. 56

13, 289. 74 23, 537. 43

$ 164, 935. 92 $ 81,030.52 $ 36,827.17

Total Cost Payments

$1,299,093.14 $ 997,488.95 $ 847, 169. 06

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communication Heat, Light, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions Equipment Miscellaneous
Total Expense Payments

$ 824,669.32 $ 648,120.16 $ 574,364.17

7,852.52

7,244.08

6,227.75

134,764.66 102,759.44 104,193.93

8,169.05

7,381.47

6,372.33

42,098.28

38,484.13

28,248.59

472.00

2,756.70

774.31

15,806.56

9,264.47

8,636.05

.00

26,877.00

13,438.50

12,945.06

20,683.80

16,391.82

20,507.75

16,910.97

14,934.46

56,468.57

28,075.95

23,154.88

10,403.45

7,900.26

13,605.10

$1,134,157.22 $ 916,458.43 $ 810,341.89


mm.

933

UNIVERSITY SYSTEM OF GEORGIA

VALDOSTA STATE COLLEGE, VALDOSTA

BY OBJECT (Cont'd)
OUTLAY Land, Buildings, Improvements Equipment
Total Cost Payments

YEAR ENDED JUNE 30

1965

1964

1963

$ 108,854.18 $ 33,512.96 $ 13,289.74

56,081.74

47,517.56

23,537.43

$1,299,093.14 $ 997,488.95 $ 847,169.06

Number of Employees on Payroll June 30

142

125

119

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term
Summer School

1,343 1,239 1,260
1,281
1,115

1,146 1,068 1,110
1,108
987

1,010 905 981
965
871

Cost Payments--Regular Term Fall, Winter, Spring Quarters Expense Outlay
Total Cost--Regular Term
Cost Payments--Summer School Expense Salaries..
Total Cost Payments

$1,100,306.22 $ 888,415.93 $ 786,136.89

164,935.92

81,030.52

36,827.17

$1,265,242.14 $ 969,446.45 $ 822,964.06

33,851.00

28,042.50

24,205.00

$1,299,093.14 $ 997,488.95 $ 847,169.06

Annual Student Per Capita Cost

Regular Term

Fall, Winter, Spring Quarters

Expense

$

Outlay

$

858.94 $ 128.76
987.70 $

801.82 $ 73.13
874.95 $

814.65 38.16
852.81

PUBLIC TRUST FUNDS
Endowment and Student Loan Funds held by the College on June 30, 1965, amounted to $41,783.88, of which $18,984.99 was cash in bank, $12,999.12 invested in stocks and bonds and $9,799.77 in student notes.

HH
934
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being handled by the College at the close of the year on June 30, 1965, amounted to $61,686.22, consisting of student deposits and other agency accounts.
GENERAL All employees of the University System are covered in a blanket surety
bond for $100,000.00 each. Detail of bond may 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 Auditor's office during this examination and throughout the year.

ft



935

UNIVERSITY SYSTEM OF
GEORGIA

936

UNIVERSITY SYSTEM OF GEORGIA

ALL UNITS (CONSOLIDATED)

RECEIPTS

1964

1965

INCOME FROM STATE REVENUE ALLOTMENTS

Appropriation

$ 42,017,000.00 $ 50,780,000.00

Budget Balancing Adjustments

.00 1,013,207.00

Transfers Other Spending Units:

Department of Agriculture

54,600.00

143,600.00

Forest Research Council, Georgia

100,500.50

114,700. 00

Georgia Educational Improvement Council. _

. 00

900. 00

State Game and Fish Commission

9,636.36

9,636.36

Department of Public Health

13,215.49

6,618.25

Department of Education

169,759.06

183,320.05

Voc. Rehab. Services, Dept. of Ed

6,755.15

12,729.21

Dept. of Public Health-- Gracewood

.00

1,333.28

Soil and Water Conservation Com. Transfers from

2,400.00

2,400.00

University System Public Trust Funds

175,347.54

132,575.95

Revenues Retained:

Grants, U. S. Government

5,656,980.76 5,885,788.57

Grants, Counties and Cities

338,950.35 4,410,196.55

Donations

6,531,579.70 7,499,447.18

Interest

599,538.55

876,853.72

Rents on Inv. Properties

144,187.04

159,760.56

Earnings, Educational Services

28,194,996.77 33,874,759.16

Earnings, Development Services

1,669,227.89 1,948,708.28

Total Income Receipts

$ 85,684,675.16 $107,056,534.12

NON-INCOME Public Trust Funds Gifts for Principal Investments Income on Investments Transfers to Budget Funds
Total Public Trust Funds Private Trust Funds
Total Non-Income Receipts
CASH BALANCES, JULY 1st Budget Funds Public Trust Funds Private Trust Funds
Total Cash Balances
Totals

$ 724,057.83 $ 860,037.16

656,865.43

937,760.94

723,739.60

743,079.75

(--) 175,347.54 (--) 132,575.95

$ 1,929,315.32 $ 2,408,301.90 6,744,171.91 8,425,196.01

$ 8,673,487.23 $ 10,833,497.91

$ 24,515,181.05 $ 24,937,557.91

736,584.57

975,421.55

2,078,624.05 2,09o!640.47

$ 27,330,389.67 $ 28,003,619.93

$121,688,552.06 $145,893,651.96

fc

mam

937

UNIVERSITY SYSTEM OF GEORGIA

ALL UNITS (CONSOLIDATED)

PAYMENTS
EXPENSES Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments

1964

1965

$ 52,052,278.82 1,143,590.45 7,869,207.07 651,113.72 1,808,517.46 539,391.32 797,968.05 5,413,375.10 631,414.60 1,162,776.16 3,603,400.64 2,326,520.45

$ 61,413,483.43 1,331,366.34 8,846,177.30 741,122.15 1,975,234.79 745,725.91 857,171.81 7,250,182.66 404,658.40 1,303,400.80 5,054,074.80 2,879,113.18

$ 77,999,553.84 $ 92,801,711.57

OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communications Publications, Printing Heat, Light, Power, Water Repairs Rents Insurance Pensions, Benefits Contracts Miscellaneous Equipment
Total Outlay Payments
Total Cost Payments

$ 461,940.47 $ 522,343.52

324.30

8.80

400,240.99

426,134.25

39.76

127.77

1,895.16

1,577.84

25.07

.00

419,663.18

233,195.79

260,467.60 1,528,194.67

20.00

278.00

308.59

528.66

3,467,230.11 3,685,321.90

17.86

46.56

2,236,159.77 1,136,680.94

$ 7,248,332.86 $ 7,534,438.70

$ 85,247,886.70 $100,336,150.27

NON-COST Public Trust Funds Investments Expense, Objects of Trust
Total Public Trust Funds Private Trust Funds
Total Non-Cost

$ 1,675,676.54 $ 2,250,038.44

14,801.80

28,003.99

$ 1,690,478.34 $ 2,278,042.43 6,732,155.49 8,161,859.85

$ 8,422,633.83 $ 10,439,902.28

nHOHflnHBHH

938 UNIVERSITY SYSTEM OP GEORGIA ALL UNITS (CONSOLIDATED)

PAYMENTS (Cont'd) CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Totals

1964

1965

$ 24,951,969.51 $ 31,657,941.76 975,421.55 1,105,681.02
2,090,640.47 2,353,976.63
$ 28,018,031.53 $ 35,117,599.41
$121,688,552.06 $145,893,651.96

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L UNIVERSITY OF GEORGIA LIBRARIES
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