Report of the State Auditor of Georgia, year ended June 30, 1966 [June 30, 1966]

Metadata
Text

Collection:: Georgia Government Publications
Serial:: Report of State Auditor.
Title:: Report of the State Auditor of Georgia, year ended June 30, 1966 [June 30, 1966]
Creator:: Georgia. Department of Audits and Accounts
Contributor to Resource:: Georgia. Department of Audits and Accounts
Publisher:: Atlanta, Ga. : Georgia. Department of Audits and Accounts
Date of Original:: 1966-12-31
Subject:: Georgia
Location:: United States, Georgia, 32.75042, -83.50018
Medium:: publications (documents)
Type:: Text
Format:: application/pdf
Description:: 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006-
External Identifiers:: Call Number GA A800 .A1 1966
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1966
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1966
Language:: eng
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1966
State Auditor

m
THE LIBRARIES THE
UNIVERSITY OF GEORGIA

^
,A /

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30,
1966
State Auditor

^^^B

STATE OF GEORGIA
To the General Assembly of Georgia
Greetings:
The annual report of this office, summarizing the Audit reports of all the State agencies, is submitted to the public in this and in a supplemental volume for the fiscal year ended June 30, 1966.
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, 1966

State Auditor

TABLE OF CONTENTS

Statistics State Fixed Debt

Page ix
xvii

All Funds Consolidated:

Cash Receipts and Disbursements, All Agencies.--

1

State Revenue Receipts: Summary of State Revenue Receipts Detail of Revenue Receipts by Class Distribution of State Revenue to Budget Funds--

-- 6

8

-

-- 17

State Treasury Funding and Custody Accounts:

Cash Receipts and Disbursements

21

Budget Funds:

Cash Receipts and Disbursements, Operating Funds of All Spending

Units

53

Cash Receipts and Disbursements, Federal Income Tax, All Units

57

Cash Receipts and Disbursements, State Income Tax, All Units

63

Cash Receipts and Disbursements, Retirement Contributions, All

Units

69

Cash Receipts and Disbursements, Operating Funds:

Aging, State Commission on

--

--- 84

Agriculture, Department of

88

Art Commission, Georgia

96

Audits, Department of

-

99

Banking, Department of

102

Capitol Square Improvement Committee

107

Comptroller General

109

Corrections, State Board of

115

Defense, Department of

--

122

Education:

Education, Department of

128

Vocational Rehabilitation Services---

138

School for the Deaf, Cave Spring

144

Academy for the Blind, Macon

149

North Ga. Technical and Voc. School, Clarkesville

155

South Ga. Technical Voc. School, Americus

-

160

Georgia Educational Improvement Council

-- 165

Georgia Higher Education Assistance Committee

169

Georgia Science and Technology Commission

171

Georgia Technical Services Program

174

Georgia State Scholarship Commission

177

Higher Education Facilities Commission

180

State Medical Education Board.-

183

University System of Georgia (see next page)

Employees' Retirement System

188

Executive Department:

Budget Bureau

--

201

Governor's Office

205

Governor's Emergency Fund

209

Family and Children Services, Department of:

Benefits and Administrative Funds

-. 210

Institutions Fund

222

Confederate Soldiers' Home

223

Youth Development Center, Atlanta

227

Georgia Youth Center, Atlanta

231

Youth Development Center, Augusta

232

Youth Development Center, Milledgeville

236

Regional Youth Development Centers

240

Factory for the Blind, Bainbridge_

242

Office of Economic Opportunity

248

r

Forest Research Council, Georgia

- 252

Forestry Commission, Georgia

256

Game and Fish Commission, State

261

i

VI

TABLE OF CONTENTS (Continued)

Budget Funds--Continued:

Cask Receipts and Disbursements, Operating Funds--Continued:

General Assembly of Georgia-

-

Grants, State Aid:

To Counties

To Incorporated Municipalities

Highway Department of Georgia, State

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 Literature Commission, State Mineral Leasing Commission Mines, Mining and Geology, Department of 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 Alcoholic 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

-

-

Sinking Fund

---

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

Page
269
300 301 304 -- 318 - 322 330
334 338 342 346 348
352 357 363 367 370 372 376 380 388 394 398 399 404 -- 408 416 421 426 433 -- 439 447 451 455 459 464 475 481 485 489 -- 491
498 502 503 506 510 515 522 525
530 540 550 560 569 574 583 589 -- 598

vil

TABLE OF CONTENTS (Continued)

Page

Budget Funds--Continued: Cash Receipts and Disbursements, Operating Funds--Continued:

University System of Georgia--Continued:

Columbus College, Columbus

-

Dalton Junior College, Dalton

-

South Georgia College, Douglas

Gainesville College, Gainesville

Kennesaw Junior College, Marietta

Armstrong State College, Savannah

Abraham Baldwin Agr. College, Tifton

University of Georgia, Athens....---Georgia Institute of Technology, Atlanta... --

*
-- } i $? <s *> g
* --- <

Georgia State College, Atlanta.-

Medical College of Georgia, Augusta...

J>

West Georgia College, Carrollton



Woman's College of Georgia, MilledgeviUe

--

Georgia Southern College, Statesboro --

'

Valdosta State College, Valdosta All Units (Consolidated)

---

'**

-

,M

Public Corporations:

Georgia Rural Roads Authority.

Georgia State Highway Authority

-

Georgia Farmers Market Authority.

State Penal and Rehabilitation Authority

Georgia Prison Industries Administration

- -

Herty Foundation--

State Hospital Authority.

-

Jekyll Island--State Park Authority

-

a

Stone Mountain Memorial Association

0

North Georgia Mountain Association

g

Lake Lanier Islands Development Authority

fl

Georgia Development Authority

- -

o-;

Brunswick Port Authority

.g g

Georgia Ports Authority.

-

ajg

State Office Building Authority...

-

o

State School Building Authority

o M

University System Building Authority

--- -

-

+> g

Georgia Higher Education Assistance Corporation

og

Agricultural Commodity Commission for Apples

Agricultural Commodity Commission for Cotton

u 3

Agricultural Commodity Commission for Eggs

Agricultural Commodity Commission for Milk

g *

Agricultural Commodity Commission for Peaches

2 +>

Agricultural Commodity Commission for Peanuts.

gw

Agricultural Commodity Commission for Sweet Potatoes..

-

Agricultural Commodity Commission for Tobacco

a.

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

ix
STATISTICS

STATE REVENUE RECEIPTS

SOURCE

YEAR ENDED JUNE 30, 1966 Total

Percentage Per To Total Capita

Taxes, Fines and. Forfeits Property Tax, General Property Tax, Utility Property Tax, Intangibles Estate Tax Income Tax Motor Fuel Tax Alcoholic Beverage Tax Malt Beverage Tax WineTax____ 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 Reg. Lie. Tax Hunting and Fishing License Tax Corporation Franchise Tax Fines and Forfeits Unemployment Compensation Tax (Penalties)

$ 1,599,314.33 479,727.07 35,133.08
3,832,725.13 139,579,382.02 115,474,336.16 18,538,156. 53 14,597,435.06
1,940,583.89 37,297,453.32 232,073,271.73 15, 435, 976. 67
217,462.84 2,684,873.52 24,453,891.33
424,898.00 3,658,183.50
164,554.25 1, 855,599.92 2, 268,880.45
73,975.42
110,561.38

17% $ .05% .00% .40% 14.42% 11. 93% 1. 92% 1.51% 20% 3. 85% 23.98% 1. 59% .02% .28% 2. 53% 04% 38% .02% 19% 23% .00%
01%

0.41 .12 .01 .97
35.40 29.28 4.70
3.70 .49
9.46 58.86
3.91 .06 .68
6.20 .11 .93 .04 .47 .57 .02
.03

Total Taxes, Fines and Forfeits $616, 796, 375. 60 63.72% $ 156.42

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

$ 87,128,591.37 64,140,961.63
100, 721, 285.13 10,104,623.03 6,472,538.21

9.00% $
6. 63%
10.41% 1.04% 67%

22.10 16.27 25.54
2.56 1.64

$268,567,999.37 27.75% $ 68.11

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

$ 3,757, 681.17 1,374,351.38 1,250,209.01 505,068.56
$ 6,887, 310.12

.39% $ H% .13% .05%
71% $

0.95 .35 .32 .13
1.75

XI

STATE REVENUE RECEIPTS

YEAR ENDED JUNE 30, 1966

SOURCE

Donations for Operations

Education

Health, Hospitals

-

Agriculture Development, Other

Total Donations for Operations

Total

Percentage Per To Total Capita

$ 9,539,056.75 558,334.11
1,110,367.41
$11,207,758.27

.99% $ 3.42

.06%

.14

.11%

.28

1.16% $ 2.84

Rents on Investment Properties State Railroad Other

$ 540,000.00 281,972.82

Total Rents on Investment Properties

$ 821,972.82

Interest

$ 3,592,955.68

Contributions from Public Trust Funds.__$ 684,112.04

.06% $ .03%
.09% $ .37% $ .07% $

0.14 .07
0.21 0.91 0.17

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

$ 2,301,729.87 4,936,048.46 857,669.38
4,422,768.84 831,684.34
2,770,796.92 41,706,265.72
936,096.09 602,651.68

.24% $ .51% .08%
.46% .08% .29% 4.31% .10% .06%

0.59 1.25 .22
1.12 .21 .70 10.58 .24 .15

Total Operating Earnings....

..$59,365,711.30

6.13% $ 15.06

Total Revenue Receipts

$967,924,195.20 100.00% $ 245.47

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

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STATE REVENUE RECEIPTS

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STATE REVENUE RECEIPTS

DISTRIBUTION OF REVENUE BY OBJECT

YEAR ENDED JUNE 30, 1966

OBJECT

Total

Percentage To Total

Per Capita

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

-

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rfints

Regular.

-

Authority Rentals

Insurance, Bonding

Pensions, Benefits--

Grants to Civil Divisions _

Indemnities.

-

Equipment Purchases

Miscellaneous

Scholarships

Other.

-

Total Expense....

$180, 535, 691.41 7,385,363.04 29,220,577.00 3,333,040.22 4,048,918.81
-- 3,617,356.50 3,870,601.77
3,800,680.03 - 36,621,301.21
4,386,525.53 150,540,684.90 329,453,444. 33
524,971.78 11,266,699.87
1,377,681.65 663,794.11
$770,647,332.16

18.65% $ .76%
3.02% .35% .42% .38% .40%

45.79 1.87 7.41 .84 1.03 .92 .98

.39% 3.78%
45% 15.55% 34.04%
.05%
1.17%

.96 9.29 1.11 38.18 83.55
.13 2.86

.14%

.35

07%

.17

79.62% $ 195.44

XV

STATE REVENUE RECEIPTS

DISTRIBUTION OF REVENUE BY OBJECT

YEAR ENDED JUNE 30, 1966

OBJECT (Cont'd)

Total

Percentage Per To Total Capita

GOVERNMENTAL COST (Cont'd)

Outlay

Lands, Buildings and Improvements

Personal Services.-

$14,302,318.88

Travel Expense

972,871.80

Supplies, Materials....

3,957,875.63

Communications

10,942.51

Heat, Lights, Power, Water.

7,702.75

Printing, Publicity.

9,387.34

Repairs, Alterations..

451,280.04

Rents

--

-- 351,592.98

Insurance, Bonding.

1,155.31

Pensions, Benefits

1,199,619.96

Indemnities..

389.89

Miscellaneous.

4,327,757.27

Contracts

126,124,725.41

Equipment--New

4,845,126.34

1.48% $ .10% .41% .00% .00% .00% .05% .04% .00% .12% .00% .45% 13.03% .50%

3.63 .25 1.00 .00 .00 .00 .11 .09 .00 .30 .00 1.10 31.99 1.23

Total Outlay

$156,562,746.11

16.18% $ 39.70

Total Governmental Cost

$927,210,078.27

95.80% $ 235.14

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

Totals

-

25,654,743.94

2.65%

6.51

(--) 145, 981.56 (--) . 02% (--) . 04

- 15,205,354.55

1.57%

3.86

..$967,924,195.20

100.00% $ 245.47

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, 1966 June 30, 196S
$ 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 (-)

Net Debt to Counties--

$

0.00 $

100.00 100.00
0.00

Total State Debt Outstanding Less Cash Reserve -
Net State Fixed Debt.-

SUMMARY

$ 15,605.00 S 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 CASH RECEIPTS AND DISBURSEMENTS
OF ALL STATE AGENCIES YEARS ENDED JUNE 30, 1966 AND 1965

2

CASH RECEIPTS

CONSOLIDATION OP ALL STATE AGENCIES

REVENUE

1966

1965

Transfers into Treasury.. Add Held by C oil. Unit at June 30 Deduct Held by Coll. Unit at July 1
Retentions by Collecting and Spending Units

$ 617,278,954.39 $ 551,507,407.19

615,444. 73

787, 385. 23*

(--) 761, 426.29* (--) 393,436. 67

350,791,222.37

278,070,404.60

Total Revenue Receipts

$ 967, 924,195. 20 $ 829,971,760.35

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

$ 114,636,488.51 $ 100,414,531.18

94, 493,142.45

74,447,082. 89

$ 209,129, 630.96 $ 174,861, 614.07

!--,

_

.

CASH BALANCES, JULY 1st

Budget Fund

In State Treasury _

.

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

**In Spending Units

140,864,622.94

136,234,936.18

In Collecting Units Unfunded

761,426.29*

393,436.67

Public Trust Funds

In Spending Units (and U. S. Treasury) 191, 539, 547.00

169, 669,154.05

Private Trust Funds

In Spending Units Sinking Fund

6,878,794.77

7,245,669.67

**In State Treasury

15,505.00

15,505.00

In Spending Units

100.00

100.00

Total Cash Balances, July 1st $ 442,001,440.24 $ 385,587,838.36

Totals

$1,619,055,266.40 $1,390,421,212.78

*Escrow Accounts, $25, 958.94, included in Revenue Collections June 30, 1965. This amount is carried as Private Trust Funds July 1, 1965.
**Includes undrawn balances in Treasury Custody Accounts.

3

DISBURSEMENTS

CONSOLIDATION OF ALL STATE AGENCIES

GOVERNMENTAL COST T5mpT1,e Outlay "///////--"------------
Total Cost

1966
$ 770,647,332.16 156' 562'm U

1965 $ 647,219,932.84
H7,815,784.74

$ 927,210,078.27 $ 795,035,717.58

NON-GOVERNMENTAL COST Public Trust Funds Svate Trust Funds
Total Non-Governmental Cost

$ 86,776,688.20 $ 78,544,138.23

93,579,752.17

74,839,916.73

$ 180,356,440.37 $ 153,384,054.96

CASH BALANCES, JUNE 30th

^Stat^Treasury

127,596,188.18 $ 101,941,444.24

.n^SndSuSSr

~- 156,069,977.49 140,864,622.94

^cSSSuni^dei:..-,-.-

615,444.73

787,385.23*

Tn'spSmngTnS (and U. S. Treasury)

Private Trust Funds In Spending Units

Sinking Fund

**In State Treasury

-- -

In Spending Units

219,399, 347. 31 f, <*, ioo. UJ ,Z 10a0

191,539, 547.00
15,505.00 100 00 loao

Total Cash Balances, June 30th . .$ 511,488,747.76 $ 442,001,440.24

Totals

$1,619,055,266.40 $1,390,421,212.78

Escrow Accounts, $25,958.94, included in Revenue Collections June 30, 1965.
This amount is carried as Private Trust Funds July 1, 1965. Includes undrawn balances in Treasury Custody Accounts.

STATE REVENUE RECEIPTS

SUMMARY OF STATE REVENUE RECEIPTS

REVENUE
Taxes, Fines and Forfeits Property Tax, General PropertyTax, 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)

1966

1965

$ 1,599,314.33 $ 1,448,403.64

479,727.07

445,479.48

35,133.08

32,789.25

3,832,725.13 2,028,063.32

139,579,382.02 112,407,108.76

115,474,336.16 107,685,708.15

18,538,156.53 16,951,726. 90

14,597,435.06 13,498,517.00

1,940,583.89 1,683,491.68

37, 297,453. 32 36, 491, 564. 99

232,073,271.73 209,954, 512. 90

15,435, 976. 67 15,226,130. 30

217,462.84

264,896.07

2,684,873.52 2,649,935.42

24,453,891.33 22,473,321.31

424,898.00

337,214.45

3, 658,183. 50 1, 866,887. 53

164,554.25

78, 341.25

1, 855, 599.92 1, 657, 569.13

.. 2,268,880.45 2,558,241.15

73,975.42

25,825.31

110,561.38

111,886.01

Total Taxes, Fines and Forfeits

$616,796, 375. 60 $549,877, 614.00

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

$ 87,128,591.37 $ 79,383,421.19 64,140,961.63 27,754,680.63
100,721,285.13 84,871, 655. 34 10,104,623.03 12,603,237.05 6,472, 538. 21 1,992, 794.23

Total Grants from U. S. Government. .$268,567,999. 37 $206, 605, 788.44

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

$ 3,757,681.17 1,374,351.38 1,250,209.01 505,068.56

3, 605, 520.69 4,410,196. 55 1,040,457.10 1, 841, 808. 90

Total Grants from Counties and Cities.$ 6, 887,310.12 $ 10,897, 983.24

SUMMARY OF STATE REVENUE RECEIPTS

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

1966

1965

$ 9,539,056.75 $ 7,523,682.97

558,334.11 1,110,367.41

592,182.73 1,245.00

$11,207,758.27 $ 8,117,110.70

Rents on Investment Properties

State Railroad

$

other

Total Rents on Investment Properties. .$

540,000.00 $ 281,972.82
821,972.82 $

585,000.00 243,318.15
828,318.15

Interest

-

Contributions from Public Trust Funds.

$ 3,592,955.68 $ 2,859,182.38 $ 684,112.04 $ 349,904.70

Operating Earnings by Fees, Rents and Sales

For Services General Government

$ 2,301,729.87 $ 2,040,664.17

Protection Services

- 4,936,048.46 3,914,216.96

Health Services...

-

857,669.38

824,128.84

Development Natural Resources Services

4,422,768.84 3,531,443.11

Highway Services

831,684.34 1,050,306.88

Hospital Services

2,770,796.92 2,208,020.06

Educational Services

-- 41,706,265.72 34,981,735.51

Corrections Services..

-

--- 936,096.09 1,355,430.54

Recreational Services-

602,651.68

529,912.67

Total Operating Earnings

$59,365,711.30 $ 50, 435,858.74

Total Revenue Receipts..

$967,924,195.20 $829,971,760.35

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

TAXES General Property, 1965 Levy On County Digests Net to State Refunds Pees retained at source: Assessing Collecting Interest

$ 1,423,876.87 (--) 171.83
57,885.59 71,585.23
749.43 $

1,553,925.29

On Public Utilities Digests On Intangible Digests Federal Housing Agencies Contributions

199,727. 07 16,597.80
42.95 $ 1,770,293.11

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

$ 46,210.41
(-) 4,145. 52

(-)

.04

2, 642.29

681.90 $

On Intangible Digests

45,389. 04 100.68

45,489.72

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

18, 391.65

$ 3, 856,396. 62 (--) 23, 671.49

280,000.00 3,832,725.13

Income Corporations Returns, Add'l. Tax, Int. and Pen Refunds...

$ 60,730,468.85 (--)1,441, 840.17 $

59,288,628.68

Individuals

Returns, Add'l. Tax, Int.

and Pen

.$ 12,254,827.08

Estimates on 1965 Taxes

21, 518, 778.89

Fiduciary Returns

562,055.15

Withholding Tax

61,113, 898.51

Refunds.

_(-)15,158,806.29

80,290, 753.34 139,579,382.02

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

$ 118,175,642.58
995,551.91
(-) 1,331,584.95
(-) 968,460.79
(-) 796,934.76 (--) 574,411.45 (-) 25,466.38 $115,474, 336.16

Sales, Alcoholic Beverages Stamps
Sales, Beer Sales, Wine
Refunds Collecting Fees retained at
source

$ 1,913,625.52 (-) 31,266.25

18,538,156.53 14,597,435.06

58,224.62 1,940,583.89

Sales, Cigar and Cigarette

Net to State

Refunds

-

Collecting Fees retained at

source

Sales, 3% Sale and Use

Refunds

Interest, Penalties

Collecting Fees retained at

source

__

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

$ 36,181,329.13 (-) 2,621.46
1,118,745.65 37,297,453.32
$ 226,770,381.44 (-) 596,298.42
1,030,433.54
4,868,755.17 232,073,271.73

15> 435,976.67

$

215,087.98

2,374.86

217,462.84

10

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

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

$

13,720.00

118,900.00

34,000.00

17,900.00 $ 184,520.00

Business License, Beer Retailers Wholesalers

$

137,012.50

38,500.00

175,512.50

Business License, Wine Retailers Wholesalers

$

13,510.00

11,250.00

24,760.00

Business License, Commercial Pishing, 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 Manufacturers Representatives
Business License, Industrial Loan Co
Private Employment Agencies..
Business License, For Sale of Checks & Money Orders

$

18,619.75

6,075.00

24, 694.75

123.75 2,206.00 2,125.00 435, 456.00 5,662.50 484, 590.50

19,166.00 11,450.00

2,030.00
1,297,076.52 14,000.00
1,500.00

11

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

TAXES--Continued

Non-Business License, Motor

Vehicle Registration

Other Revenue--Tag Dept

Fees Retained by County

Tax Collectors

-

$ 23,418,549.96 352,953.87
682,387. 50 $ 24,453,891.33

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

$

356,157.50

68,740.50

424,898.00

Non-Business License, Motor

Boat Registration

--

Non-Business License, Auto. Drivers

Non-Business License,

Hunting, Fishing

Net to State

Collecting Fees retained at

source

Corporation Franchise Domestic and Foreign Refunds-

Unemployment Compensation Penalties, Interest-- ..".
FINES, FORFEITS Cigar and Cigarette Liquor, Wine, Beer.. Feed, Penalties Received from Counties -- Georgia Milk Comm.--Penalties

164>554-25 3,658,183.50

1,665,274.17 190,325.75 1,855,599.92

2,270,742.85 (-) 1,862.40 2,268,880.45

110,561.38

$

8,784.77

20,662.12

5,142.38 38>386-15
L 000-

73'975-42

$616,796,375.60

GRANTS FROM U. S. GOVERNMENT Aging, State Commission on.. Defense, Department of

$

80> 50-

-- 571,192.78

Education, Department of, for Special Funds-- -

31,659,793.64

Education, Department of, for Nat'l Defense Education

3,369,337.11

Education, Department of, for Adult Education

846,268.00

Education, Department of, for Lunch Program

7,728,085.79

Education, Department of, for Vocational Education

6,265,456.18

Education--Georgia Technical Services Program

25,000.00

Education, Department of, for Civil Defense.

62,733.55

Education, Department of, for Library Funds

1,103,942.00

Education--Higher Education Faculties C ommission.

16,800.00

Education, Department of, for Vocational Rehabilitation

9,997,508.54

Family and Child. Serv., Dept. of, Public Assist., Child Welfare. 93,786,060.10

Family and Child. Serv., Dept. of, Off. of Economic Opport. .. 147,798.92

Forestry Commission, Georgia, for Fire Protection

832,244.40

12

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

GRANTS PROM U. S. GOVERNMENT--Cont'd

Game and Fish Commission, State

$ 410 827 03

Highway Department for Primary Roads

]_"""

7 018* 586 51

Highway Department for Secondary Roads

.......

9'87l'761*36

Highway Department for Planning Survey

"~

l'279* 691*88

Highway Department for Urban Highways

VSSSSSSSS. 4* 647,'667 81

Highway Department for Interstate Highways

VS.

64* 245* 492 16

Highway Department--Other

65* 391 65

Industry and Trade, Dept. of

VS.'."".

267' 571 45

Labor, Dept. of, for Employment Security Admin

6 653 250 72

Public Health, Dept. of, for Children's Bureau..

2,'612* 306 01

Pubhc Health, Dept. of, for Public Health Services

~ 2,101728 11

Public Health, Dept. of, for Hospital Building Program

4* 954 765 32

Public Health, Dept. of, for Alcoholic Rehab. Services

202 067 00

Public Health, Dept. of, for Battey State Hospital

27 264 72

Public Health, Dept. of, for Gracewood St. Sch. and Hosp.

135' 176 58

Public Health, Dept. of, for Milledgeville State Hospital .

71' 315 29

Veterans'Service Board

272'882 83

Veterans'Service, Dept. of

["

9'091 48

University System of Georgia:

Regents' Office

97 no ^

Albany State College, Albany

56 700 00

Fort Valley State College, Fort Valley

201168 25

Savannah State College, Savannah

20 000 00

Albany Junior College, Albany

""

209'312 00

Georgia Southwestern College, Americus

4l' 368 99

Brunswick College, Brunswick.

" "*

1286300

Middle Georgia College, Cochran

VS.

15 186 00

Columbus College, Columbus

16031 78

South Georgia College, Douglas

V.

52' 326 90

Gainesville College, Gainesville

~

87 472 00

Kennesaw Junior College, Marietta

_\

271537 00

Armstrong State College, Savannah

'SSSSSSSS.

10 000 00

Abraham Baldwin Agricultural College, Tifton. _

32' 637 00

University of Georgia, Athens

""

4 372' 619' 86

Georgia State College, Atlanta

' 61' 255' m

Medical College of Georgia, Augusta

1 403* 781 50

West Georgia College, Carrollton.

' 136' 675' 01

North Georgia College, Dahlonega.

VS.

3'922 16

Woman's College of Georgia, Milledgeville

V

46669 00

Georgia Southern College, Statesboro

V.

79,805.00

Total Grants from U. S. Government

$268,567, 999. 37

GRANTS FROM COUNTIES AND CITIES

Family and Child. Serv,, Dept. of, Participation Public Assist. $ Forestry Commission, Georgia

Highway Department of Georgia, State

Industry and Trade, Dept. of University System of Georgia:

Albany State College, Albany

Fort Valley State College, Fort Valley

Dalton Junior College, Dalton

""""

Georgia Institute of Technology, Atlanta

_"

3,757 681 17 1 i6i'391'24 ' 505' 068' 56
88'817*77
43 698 ^ 92' 992' 12 looo'00000 ' 50' 000 00

13

DETAIL OP STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

GRANTS FROM COUNTIES AND CITIES--Cont'd

University System of Georgia--Continued:

Ga. State College, Atlanta

$

Woman's College of Georgia, Milledgeville

Georgia Southern College, Statesboro

25,000.00 73,159.99 89,501.27

Total Grants from Counties and Cities

$ 6,887,310.12

DONATIONS FOR OPERATIONS

Comptroller General

$

Education, Dept. of--Vocational Rehabilitation Services

Historical Commission, Georgia

Public Health, Dept. of

Public Health, Dept. of, Battey State Hospital

Public Health, Dept. of, Gracewood State School and Hosp

Public Health, Dept. of, Milledgeville State Hospital

Ty Cobb Baseball Memorial Commission

Warm Springs Memorial Commission, Franklin D. Roosevelt--.

0.01 32,993.42 21,233.83
5,550.00 436.02
39, 602.81 512,745.28
4,336.00 23.59

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 Kennesaw Junior College, Marietta 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

34,267.47 5,900.00 27,895.75 8,180.43 35,081.80 5,615.65 1,595.34 15,037.58 2,317.96 1,100.00 31,292.23 29,059.18 6,585,691.84 2,938,740.45 142,863.81 699,852.66 18,195.16 8,150.00

Total Donations for Operations

$ 11,207,758.27

RENTS ON INVESTMENT PROPERTIES Henry Grady Hotel Land in Atlanta.. Western and Atlantic Railroad State Farmers Market Building and Shed--Pelham
Chattanooga Hotels Secretary of State University System of Georgia

$ 39,875.00 -- 540,000.00
200.00
19,698.84 4,013.75 218,185.23

Total Rents

$ 821,972.82

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

$ 700,400.01 18,300.00 2, 400.62
1,750.00 13,205.99
1,542,000.00
992.50 44.138.04
15.40

14
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30, 1966

INTEREST EARNED--Continued

Pardons and Paroles, State Board of__.

---

$

670.89

Purchases, Supervisor of Ty Cobb Baseball Memorial Commission .-

44,031.97

---

1,539.22

University System of Georgia

1,223, 511.04

Total Interest Earned

$ 3,592,955.68

CONTRIBUTIONS FROM PUBLIC TRUST FUNDS

Employees' Retirement System

$ 97,703.88

Judiciary Superior Courts
Labor, Dept. of--Emp. Security Agency

51,371.72 360,000.00

University System Endowments

175,036.44

Total Contributions --

$ 684,112.04

EARNINGS, GENERAL GOVERNMENT SERVICES

Audits, Dept. of Comptroller General Employees' Retirement System.

$ 17,500.00 7,222.81
140,765.97

Executive Department, Governor's Office Family & Child Services, Dept. of--Benefits & Adm. Fund

880.41 530.00

Historical Commission, Georgia

20,530.28

Judiciary Supreme and Appeal Court Fees
Library, State (Sales Acts, Court Reports) Labor, Dept. of, for Employment Security Agency

48,628.60 6,637.83 87,881.24

Personnel Board, State

1,650,385.63

Real Estate Investment Board

18,649.63

Revenue Department

Secretary of State

--

State Treasury

-- 246,554.98 32,721.31 22,468.33

Veterans'Service, Dept. of_

40.00

Workmen's Compensation, Board of--

332.85

Total Earnings, General Government Services

$ 2,301,729.87

EARNINGS, PROTECTION SERVICES

Building Safety Inspection Fees

Fertilizer Inspection Fees

Feed Inspection Fees

Insurance Regulatory 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

$ 56,065.81 498,378.18
-- 281,584.51 339,812.00 28,930.00 512, 603. 28 34,959.44 2,127.50 110,528.10 143,339. 53 3,750.00 11,358.50 33,761.00 57,350.00 5,275.92 150,380.00 363,057.50 378,660.00 39,942.74

15

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

EARNINGS, PROTECTION SERVICES--Continued

Banking, Department of

--

$

126- 5

Defense, Dept. of

1,538.00

Public Safety, Department of

1,009,520.47

Supervisor of Purchases--Premiums

634,142.58

Warm Air Heating Contractors' Pees.

13,441.00

Trade Mark Reg. Pees

-

3,354.40

Warehouse Licenses and Inspection

4,798.00

Used Car Dealers' Examining Fees

11,515.00

Oversized, Overweight and Overlength Vehicle Permits

205,748.50

Total Earnings, Protection Services.

$ 4,936,048.46

EARNINGS, HEALTH SERVICES

Alcoholic Rehabilitation Services.

Cosmetology Examining Fees

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.

-
-----

$ 44,066.13

168,316.00

8,616.50

--

32,775.00

61,690.80

64,266.00

--

1,200.00

L 393-

29,089.95

20,126.00

15,692.00

39,792.00

76,353.27

8,080.00

1,008.00

42,663.50

1,825.00

211,398.23

1,215.00

25,739.00

2,364.00

Total Earnings, Health Services.

$ 857,669.38

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

Forest Research Council, Georgia

Forestry Commission, Georgia

---

Game and Fish Commission, State

Mines, Mining and Geology, Dept. of

University of Georgia, Athens.

36,266.55 445,804.45
163,173.23 3,935.50 32> 670.02 47,571.68
104,577.16 97,610.93 80,144.02
34,712.63 368,016.06 45,833.39 37,075.00 2,925, 378.22

Total Earnings, Development Services

$ 4,422,768.84

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

$ 831, 684.34

mm

^**

16
DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1966

EARNINGS, HOSPITAL SERVICES Family and Child. Serv., Dept. of, Factory for the Blind

$ 1, 641,167. 59

Public Health, Dept. of, Battey State Hospital

187,350.56

Public Health, Dept. of, Milledgeville State Hospital

726,277.22

Public Health, Dept. of, Gracewood State Sen. and Hosp

216,001. 55

Total Earnings, Hospital Services

--$ 2,770,796.92

EARNINGS, CORRECTIONS SERVICES Tattnall Prison Farm and Other Industrial Road Construction Youth Development Center, Atlanta Youth Development Center, Augusta Youth Development Center, Milledgeville
Total Earnings, Corrections Services

.$ 150,099. 42

10, 963. 35

774,119. 50

308.00

356. 59

.

249. 23

_$ 936, 096. 09

EARNINGS, EDUCATIONAL SERVICES

Librarians' Examining Fees

.$

Education, Department of

Education, Department of, Vocational Rehabilitation Services

Education, Department of, North Ga. Voc. School

Education, Department of, South Ga. Voc. School

Education, Department of, School for the Deaf

Education, Department of, Academy for the Blind

Education--Medical Education Board, State

65.00 740, 878. 31
12, 874. 08 187, 427. 24 210, 572.19 53, 330. 74
25, 562.91 229. 00

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 Kennesaw Junior College, Marietta Armstrong State College, Savannah Abraham Baldwin Agr. College, Tifton... University of Georgia, Athens

14, 514. 49 684, 288. 97 824, 011. 93 674, 614. 56
2, 820.15 530, 300. 96 485, 610. 71
97, 041. 49 798, 339. 06 257, 593. 78 538, 963.11
2,850.00 252, 862. 76 764, 478. 30
10,540,767.85

Georgia Institute of Technology, Atlanta

13, 458, 234. 53

Georgia State College, Atlanta Medical College of Georgia, Augusta

1,946,995.10 2,289,390.08

West Georgia College, Carrollton North Georgia College, Dahlonega Woman's College of Georgia, Milledgeville. Georgia Southern College, Statesboro

1, 441,196.29 924, 818. 84 961, 685. 58
1,948,374.39

Valdosta State College, Valdosta

1,035, 573. 32

Total Earnings, Educational Services

$ 41,706, 265.72

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

$ 134, 841. 94 467, 809.74
$ 602, 651. 68

Total Revenue Receipts

$967, 924,195.20

17 DISTRIBUTION OF STATE REVENUE RECEIPTS

18
SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS

1966

1965

Aging, State Commission on

- -$ 109>TO1- 3

18, 133.24

Agriculture, Dept. of

6,936,716.69 6, 342 096.08

Art Commission, Georgia

26,852.75

500.00

Audits, Dept. of Banking, Dept. of

571,130.00 397,347.96

607, 490.12 344, 450.14

Capitol Square Improvement Committee

2, 820, 252. 87

622, 802. 87

Comptroller General

1,054,100.48

912, 951. 75

Corrections, Dept. of

6,087,779.92 5 524, 089. 87

Defense, Dept. of

1,442,954.43 1 203, 508. 78

Education, Dept. of

308,058,086.62 244,057, 051. 08

Vocational Rehabilitation Services

11, 822, 634.37 9, 294, 863. 39

School for the Deaf Academy for the Blind

1. 374>277-65 533,744.58

1,175, 432.18 482, 618.45

North Ga. Technical and Vocational School.. 973,268.95

800, 888.40

South Ga. Technical and Vocational School.. 885, 835.33

644, 025. 62

Georgia Educational Improvement Council--

43, 585.12

56, 197.21

Georgia Higher Educ. Assistance Committee. 235,015.78

15, 000.00

Georgia Science and Technology Commission.

48, 072.00

7, 500.00

Georgia Technical Services Program

95,010.00

.00

Georgia State Scholarship Commission

239, 429.15

15, 000.00

Higher Education Facilities Commission

16, 800.00

19, 835.00

State Medical Education Board

163,434. 99

163, 712. 63

Employees' Retirement System

338,401.48

322, 901.58

Executive Department: Budget Bureau Governor's Emergency Fund
Governor's Office Family and Children Services, Dept. of
Institutions Fund Office of Economic Opportunity Forest Research Council, Georgia Forestry Commission, Georgia Game and Fish Commission, State
General Assembly
Grants, State Aid To Counties.. To Municipalities
Highway Department of Georgia, State
Historical Commission, Georgia Industry and Trade, Dept. of Jelcyll Island Committee

146,210.54 959,485.46
297,754.96 123,791,168.63
5,352,412.83 156, 923.10 199,746.05
5,524, 992.10 2,708,774.81
2,280,225.00

116, 433. 99 (--) 890, 674. 83
345,106. 54 105,000, 538.56
2, 808,556.34 59,721.44 193, 850. 59
4, 407, 413. 51 2, 457,495.44 1,877, 235.00

9,317,013.03 6,000,000.00 185,412,742.91
385, 805.27 4,009,155.11
650,000.00

9,317,013.03 1,000,000.00 171,496,155. 22
396,719.89 2, 510, 575.08
495, 000. 00

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

432,969.02 555,858.00 1,629,164.72
150.00 104,872.44

342, 039. 02 495,720.00 1, 488, 378. 48
1, 875.00 93,928. 85

Labor, Dept. of: Division of Administration and Inspection...

197, 620.00

Employment Security Agency

7,073,146.84

181,747.64 6,116, 668.71

19

SUMMARY OP STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS--Cont'd

1966

1965

Law, Dept. of Literature C ommission, State _ Mineral Leasing Commission Mines, Mining and Geology, Dept. of Pardons and Paroles, State Board of_

-$ 539,021.39 $ 507,507.79

19,820.00

.00

1,500.00

.00

484,370.96

300,610.62

708,728.24

616,901.82

Parks, Historical Sites and Monuments,

Dept. of

Personnel Board, State

--

Pharmacy, Georgia State Board of

Probation, State Board of

Properties Control Commission, State

Public Health, Dept. of

Public Health, Alcoholic Rehab. Services

Public Health, Dept. of--Battey State Hosp. _ -

2,361,314.37 4,271,153.02
92,154.05 781, 371.99
16,590.85 26,697,642.36
654,882.59 3, 503,474.68

2,094,449.46 3,734,281.17
74,871.98 652,225.78
.00 27,630,859.92
460,239.88 3,100,034.77

Public Health, Dept. of--Gracewood State School and Hospital

5,238,492.88 4,907,841.84

Public Health, Dept. of--MUledgeville

State Hospital

Public Safety, Dept. of--

-

Public Service Commission

--

Purchases, Supervisor of

Real Estate Inv. Board, Georgia

Recreation Commission, Georgia

20,519,650.49 7,485,838.07
494,986.31 984,886.20
18,567.50 66,602.24

19,155,931.83 6,432,598.13
454,723.88 1,426, 354.12
9,740.03 39,595.17

Revenue: Revenue, Dept. of

8,922,800.52

Pees Retained by Outside Agents

- - 7,927,915.09

Secretary of State

2,473,792.51

Secretary of State--Bldgs. and Grds. Fund.. - . 531,494.79

Soil and Water Conservation Committee, State. 375,464.05

Stone Mountain Memorial Committee

400,000.00

Teachers' Retirement System

18,879,712.50

Treasury, State--Administration..

117,160.00

Ty Cobb Baseball Mem. Com

5,875.22

University System.

124,367,535.91

Veterans'Service Board

426,373.11

Veterans'Service, Department of

948,750.27

Warm Springs Memorial Commission

133,270.05

Workmen's Compensation, State Board of

503,617. 67

8,308,364.18 5,304,868. 64 2,042,727.37
525,282.39 279, 600.00 400,000.00 17,556,979.48 109,311.05
3,592.83 107,056,534.12
23,510.24 915,662.70 137, 961. 56 451, 695.70

Total Distribution for Operations

.$942,415,432.82 $799, 665, 404. 34

DISTRIBUTION OF UNFUNDED COLLECTIONS

Comptroller General

$(--) 1,559.00 $$

Game and Pish Commission, State

(--) 197, 465.76

Highway Department of Georgia, State

(--) 8,625.00

2, 394.00 48,160.27 12, 376.00

Judicial System: Supreme Court Court of Appeals Library, State
Labor, Dept. of--Admin, and Insp Labor, Dept. of-E. S. A Parks, Historical Sites and Monuments,
Dept. of

(--) --

537.30 2,084.75
153.77 4,600.00 2,098.28

904.65

(--)

144.50

(--) 609.75

(--) 1,500.00

24,046. 83

(-) 1.106.57

1,106. 57

20
SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION OF UNFUNDED COLLECTIONS

-Continued

1966

1965

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

$

224.50 $

10.25

43,023.22

297,145.78

(--)

50 (--) 74. 50

28,559.11 (-) 17,372.33

(-) 17,431.06

27,505.29

-00

Total Distribution Unfunded CoUections...$(--) 145, 981. 56 $ 393,948.56

Distribution Totals

$942,269,451.26 $800,059,352.90

BALANCE To: State General Fund Cash Balance
Totals

$25, 654,743.94 $ 29,912, 407.45 $967,924,195.20 $829,971,760.35

21
STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30, 1966

23

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CASH BALANCES--STATE TREASURY

General Fund

Available for Allotment

Working Reserve

-

$105,954,934.05 21, 641,254.13 $ 127,596,188.18

Private Trust Funds Undrawn Budget Allotments

$ 36,764,072.50

Federal Funds For:

Education Dept. --Vocational Funds

2,069,357.55

Education Dept. --Voc. Rehab. Funds.-- 2,374,822.80

Education Dept. --National Defense Education Act Funds

754,148.41

U. S. IncomeTax.-State Income Tax.-OASI Under Social Security Law

81,119.36 29,238.32 24,288.47

Superior Court Judges Retirement Fund.. Solicitors' General Retirement Fund Bureau of Safety Responsibility

299,338. 69 136,510.63 198,586.11

Land Title Guaranty Funds

11,201. 63

42,742,684.47

Total Assets

--

" $ 170,338,872.65

RESERVES AND SURPLUS

RESERVES

For Working Reserve

--

$

For Private Trust Funds Undrawn Budget Allotments

$ 36,764,072.50

Federal Funds For:

Education Dept. --Vocational Funds

2,069,357.55

Education Dept.--Voc. Rehab. Funds.- 2,374,822.80

Education Dept. --National Defense Education Act Funds

754,148.41

U. S. IncomeTax

81,119.36

State Income Tax OASI Under Social Security Law Superior Court Judges Retirement Fund--

29,238.32 24,288.47 299,338.69

Solicitors' General Retirement Fund

136,510. 63

Bureau of Safety Responsibility Land Title Guaranty Fund

198,586.11 11,201.63

Total Reserves

$

SURPLUS (Available for Allotments) Balance July 1, 1965 Increase in Year

$ 80,300,190.11 25, 654,743.94

Balance June 30, 1966

Total Reserves and Surplus

$

21,641,254.13
42,742,684.47 64,383,938.60 105,954,934.05 170,338,872.65

24

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30, 1966

CASH RECEIPTS

GENERAL FUND (Revenue Funding Accounts) Transfers from Rev. Collecting Units--NetAllotments to Spending Units
Surplus Increase in Year

617,278,954. 39 (-)591, 624,210.45 $ 25, 654,743.94

PRIVATE TRUST FUNDS (Treasury Handled

as Custodian)

From General Fund to Set Up Allotments.-.

$

Federal Grants For:

Education Dept. --Vocational Funds

$ 6,265,456.17

Education Dept. --Voc. Rehab. Funds

8,230,284.40

Education Dept. --NDEA Funds

3, 369,337.11

Labor Dept. --Emp. Security Agency

4,021.00

National Flood Control Fund

. .

45,269.73

National Forest Reserve Fund

247,038.85

Civil Defense Funds.

130,044.81

591, 624,210.45 18, 291, 452.07

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

830, 683. 28 103,831.26 86, 864.75 53, 206.18
19,285.45 151,864.67
340.26

$ 611,161,738.37

CASH BALANCES JULY 1, 1965 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. --NDEA 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

$ 129,966,660.39

$ 766,783,142.70

25
STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30, 1966

DISBURSEMENTS

PRIVATE TRUST FUNDS Allotments Drawn by Spending Units.

$ 576,143,704.31

Federal Grants To: Education Dept. --Vocational Funds

$ 8,305,016.52

Education Dept. --Voc. Rehab. Funds

7,350,645.27

Education Dept. --National Defense

Education Act Funds

3,072,283.56

Labor Dept. --Emp. Security Agency

4,021.00

Counties in National Flood Control Area.-

45,269.73

Counties in Nat. Forest Reserve Fund Area 247,038.85

Dept. of Defense-Civil Defense Funds.-- 135,704.52

19,159,979.45

U S. Govt. --Internal Revenue Service

U. S. IncomeTax

State Department of Revenue State Income Tax

Employees' Retirement System OASI Under Social Security Law

Superior Court Judges Retirement Fund

Withdrawals

$

Interest Earned on Investments Paid to State Treasury

28,882.24 33,452.84

807,769.57 96,705.28 73,747.5b
62,335.08

Solicitors' General Retirement Fund

Withdrawals

$

Interest Earned on Investments Paid to

State Treasury

6,779.82 17,918.88

24,698.70

Bureau of Safety Responsibility

75,330.10 $ 596,444,270.05

CASH BALANCES JUNE 30, 1966
General Fund Available for Allotment Working Reserve

$105,954,934. 05 21.641,254.13 $

Private Trust Funds Undrawn Budget Allotments

$ 36,764,072.50

Federal Funds For: Education Dept. --Vocational Funds

2,069,357.55

Education Dept. --Voc. Rehab. Funds... 2,374,822.80

Education Dept. --National Defense

Education Act Funds. _ Civil Defense Funds

754,148.41 -00

TJ. S. IncomeTax

81,119.36

State Income Tax

29,238.32

OASI Under Social Security Law

24,288.47

Superior Court Judges Retirement Fund.. 299,338. 69

Solicitors' General Retirement Fund

136,510. 63

Bureau of Safety Responsibility

198,586.11

Land Title Guaranty Fund

11,801.63

$

$

127,596,188.18
42,742,684.47 170,338,872.65 766, 783,142. 70

27 STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS

COMMENTS
INTRODUCTION
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 30,1966.

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 Georgia Art Commission State Properties Control Commission Supreme Court Court of Appeals Superior Courts
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 m the audit of the accounts of the Superior Courts.

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, 1966, amounted

to $617,278,954.39. These receipts are compared with those of the two previous fiscal periods,

as follows:

YEAR ENDED JUNE 30TH

Revenue Receipts

1966

1965

1964

.....$617,278,954.39 $551,507,407.19 $493,730,081.20

mm mm

28

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ALLOTMENTS TO SPENDING UNITS

The $617,278,954.39 revenue receipts together with the General Fund cash balance of $101,941,444.24 at the beginning of the fiscal year, including $21,641,254.13 that is reserved as a Working Reserve Fund, made a total of $719,220,398.63 available.

From the $719,220,398.63 General Fund available, $591,624,210.45 was allotted to the departments and agencies of the State Government through budget approvals for operating costs in the fiscal year ended June 30, 1966.

The General Fund cash balance remaining in the State Treasury on June 30, 1966, was $127,596,188.18 and is divided, as follows: $105,954,934.05 will be available for allotment as appropriated for the next fiscal period ending June 30, 1967, 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. Appropria+;

* ise of this fund would

place the State in the position of not bei^ ' '

. its obligations as due.

The $591,624,210.45 allotted to the JJOOMA ioid -n units in the fiscal year

ended June 30, 1966, compares with $ iauo ^ allotments for the pre-

vious fiscal year ended June 30, 1965, i

Jl,175.81 allotted two years

ago.

oQ Vi

STATE REVENUE COLLECTIONS
Collections by the State Treasury i * revenue-collecting agency in the fiscal year ended June 30, 1966, amounted to $725,268.96 and consisted of $2,400.62 dividends on investments, $700,400.01 interest earned on funds on time deposit, $14,431.25 bond custody fees, $476.02 from telephone pay station rents, $516.00 from easement rents, $36.00 for use of public lands, $6,900.00 from the sale of public property, and $109.06 for sale of waste paper.

TRUST FUNDS
Private Trust Funds held June 30,1966, were $5,198,328.76 Federal Grants to the Department of Education, $81,119.36 U.S. Income Tax Withholdings, $29,238.32 State Income Tax Withholdings, $24,288.47 OASI under Social Security Law Withholdings, $299,338.69 Superior Court Judges Retirement Fund, $136,510.63 Solicitors' General Retirement Fund, $198,586.11 Bureau of Safety Responsibility Fund, $11,201.63 Land Title Guaranty Fund and $36,764,072.50 for undrawn budget allotments, making a total of $42,742,684.47.

29

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30, 1966

COLLECTION UNIT Agriculture, Department of

Banting, Department of

Comptroller General

Defense, Department of Executive Department--Governor's Office.

Forestry Commission, Georgia

Game and Fish Commission, State

Highway Department of Georgia, State,..

Industry and Trade, Department of

Judicial System

Supreme Court

&

Court of Appeals

Library, State

1,332,515.03 420,102. 74
17,573,168.81 525.00 549.50
1,750.00 2,050,541. 68 1, 589,021.15
992.50

16,201.10 30,880.05
6,484.06

53,565. 21

Labor, Department of

Administration az * Tn^pection

Employment Sec

icy..

$

9, 400.00

108,463.10

117,863.10

Pardons and Paroles,.;

Parks, Historical Sites

nts,

Department of

-.

Properties Control Comni

te_

Public Health, Department

Public Safety, Department i

Public Service Commission.--

Revenue, Department of

Refunds through State Treast* W

$ 605,828,871.10 - - - (--)20,273,591.49

670.89
13,383.71 599,773.84 101,350.46 5,109,031.62 363,058.00
585,555,279.61

Secretary of State State Treasury
Dividends on Stock Fees--Bond Deposits Use of Public Lands Interest on Deposits
Rents Telephone Pay Stations
Easements

---
$ 476.02 516.00

2,400.62 14,431.25
36.00 700,400.01

1,157,939.30

992.02

Sales Public Property.-.
Waste Paper

$6,900.00 109.06

Workmen's Compensation, State Board of-..

7,009.06

725,268.96

512,603.28

$617,278,954.39

30

STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS YEAR ENDED JUNE 30, 1966

NATIONAL FOREST RESERVE FUND

COUNTY

Net Forest Area-
Acres

60% Schools

50% Roads

Total To County

Chattahoochee Forest

Banks.

Catoosa.

Chattooga..

Stephens.

Dawson....

Walker.

Fannin.

-

Floyd.

Gilmer

Gordon....

Habersham..

Lumpkin

Murray

Rabun..

Towns

Union...

White

Whitfleld.-

379 $ 6
13,537 31,566 5,349 15,396 97,854 6,491 23,881
6,941 39,375 57,249 35,742 143,177 55,929 93,169 42,464 22,437

49.03 $ .78
1,621.69 3,789.60
678.97 1,991.50 13,657.61
839.63 3,089.06
897.83 5,093.33 7,405.28 4,623.39 18,520.23 7,234.53 12,051.59 5,492.80 2,902.28

49.02 $ .78
1,621.68 3,789.61
678.96 1,991.51 12,657.61
839.62 3,089.05
897.84 5,093.33 7,405.27 4,623.30 18,520.23 7,234.52 12,051.60 5,492.80 3,903.37

98.04 1.56
3,343.37 5,579.31 1,357.93 3,983.01 25,315.22 1,679.24 6,178.11 1,795.67 10,186.46 14,810.55 9,246.59 37,040.46 14,469.05 24,103.19 10,985.60 5,804.55

Total Chattahoochee Forest

679,843 $ 87,938.91 $ 87,938.90 $175,877.81

Oconee Forest Green... Oglethorpe Jasper Jones Morgan.. Oconee. Putnam--
Total Oconee Forest
Grand Totals.

33,643 $ 8,393.74 $ 8,393.75 $ 16,785.49

3,768

1,337.56

1,337.55

3,675.11

34,073

8,545.39

8,545.39 17,090.78

- 18,467

6,555.38

6,555.38 13,110.76

436

154.77

154.77

309.54

354

90.16

90.17

180.33

39,593 10,504.51 10,504.52 31,009.03

100,333 $ 35,580.51 $ 35,580.53 $ 71,161.04

780,075 $123,519.42 $123,519.43 $247,038.85

Distribution of $247,038.85 representing National Forest Reserve fees received from United States Treasury for fiscal year ending June 30, 1965, 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 above are made, the law requiring that the amount be pro-rated 50% for schools and 50% for roads in accordance with the area-acres in each county.

31
STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS
ON FEDERAL LANDS YEAR ENDED JUNE 30, 1966

NATIONAL FLOOD CONTROL FUND

COUNTY

Bartow.

-

Cherokee

Clay Cobb ColumbiaDawson Decatur Elbert.. Forsyth. Gwinnett HalL Hart Lincoln Lumpkin. McDuffie

Quitman__

Seminole...

Stewart

-

For Schools
50%

For Roads
50%

Total Payments To Counties

$ 3,704.29 $ 3,704.28 $ 7,408.57

4,070.31

4,070.31

8,140. 62

-

31.25

31.25

62.50

281.08

281.08

562.16

~~ 2,775.75

2,775.76

5,551. 51

--

4.50

4.50

9.00

-

642.96

642.95

1,285.91

102.75

102.75

205.50

3,771.54

3,771.54

7,543.08

-

--

56.25

56.25

112.50

4,552.84

4,552.84

9,105.68

-

45.00

45.00

90.00

1,618.80

1, 618.81

3,237.61

-

4.69

4.68

9.37

127.50

127.50

255.00

9.75

9.75

19.50

-

674.32

674.33

1,348. 65

---

161.29

161.28

322.57

Totals

--$ 22,634.87 $ 22,634.86 $ 45,269.73

Payments representing 75% of receipts from Flood Control Funds for fiscal year 1965.

32 STATE TREASURY

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BUDGET FUND CASH RECEIPTS AND DISBURSEMENTS
OF SPENDING AGENCIES

54

ALL STATE SPENDING UNITS

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS

Appropriations..

$ 593,424,597.90 $ 526,076,322.90

Budget Balancing Adjustments, Lapses.. (--) 1,800, 387. 45 (--) 4, 481,323.16

Total Appropriations

$ 591,624,210.45 $ 521,594,999.74

Revenue Retained

Taxes

Grants--U. S. Government

Grants--Counties and Cities

Donations

Rents

_

_

Interest Earned

Earnings from Services

Transfers from Public Trust Funds

Total Revenue Retained

Total Revenue Allotments

$ 8,118,240.84 $ 5,532,405.64

268,567,999.37 206,605,788.44

6, 887, 310.12

10, 897, 983. 24

11, 207,758.27

8,117,110.70

222,198.98

159,760.56

1, 344, 741. 66

941,190. 48

_. 53,758,861.09

45,466,260.84

684,112.04

349, 904.70

$ 350,791,222.37 $ 278,070,404.60

$ 942,415,432.82 $ 799,665,404.34

NON-REVENUE

Public Trust Funds

Unemployment Compensation Tax

$ 34,428,133.13

U. S. Treas. Interest on Comp. Tax Fund. 7,113, 298.13

U. S. Treas. Fed. Emp. Benefits

4,229,440.45

Gifts, Contributions...

50,142,767.27

Income on Investments

18,304,422.00

Transfers to Budget Fund

(--) 684,112.04

Investments

1,102,539.57

$ 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

$ 114, 636,488. 51 $ 100,414, 531.18

94,493,142.45

74,447,082.89

(--) 145, 981. 56

393, 948. 56

Total Non-Revenue

$ 208,983,649.40 $ 175,255,562.63

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds. Private Trust Funds State Revenue Collections Unfunded Sinking Funds

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

191,539,547.00 169,669,154.05

6,878,794.77*

7,245,669.67

761,426.29*

393, 436. 67

15,605.00

15,605.00

Total Cash Balances

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

Totals

$1,491,459,078.22 $1,288,479,768.54

*Escrow Accounts, $25,958.94, included in Revenue Collections June 30, 1965. This amount is carried as Private Trust Funds July 1, 1965.

55

ALL STATE SPENDING UNITS

DISBURSEMENTS

1966

1965

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Indemnities

-

Pensions, Benefits

Grants to Civil Divisions

Equipment Purchases

Miscellaneous

----

Total Expense

$
----

180, 535, 691. 41 7,385,363.04 29,220,577.00 3,333,040.22 4,048,918.81 3,617,356.50 3,870,601.77 40,421,981.24 4,386,525.53 524,971.78
150,540,684.90 329,453,444.33
11,266, 699.87 2,041,475.76

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

$ 770,647,332.16 $ 647,219,932.84

Outlay

Lands, Buildings, and Improvements

Personal Services

$

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity.

Repairs, Alterations

Rents

..--

Indemnities

-

Insurance, Bonding

Pensions, Benefits

Contracts

Miscellaneous-

Equipment--New

14. 302, 318.88 972,871.80
3,957,875.63 10,942.51 7,702.75 9,387.34
451.28-04 351,592.98
389.89 1,155.31 1,199,619.96 126,124,725.41 4,327,757.27 4,845,126.34

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

Total Outlay

* 156,562,746.11 $ 147,815,784.74

Total Cost..

$ 927,210,078.27 $ 795,035,717.58

NON-GOVERNMENTAL COST

Public Trust Funds Investments

Expense-Objects of Trust

-

Pensions, Benefits

Total Public Trust Funds

$ 56,996,689.59 $ 47,180,376.65

106,149.08

86,329.63

29,673,849.53

31,277,431.95

$ 86,776,688.20 $ 78,544,138.23

56

ALL STATE SPENDING UNITS

DISBURSEMENTS (Cont'd)

1966

1965

NON-GOVERNMENTAL COST (Cont'd)

Private Trust Funds

..$ 93,579,752.17 $ 74,839,916.73

Total Non-Governmental Cost

$ 180, 356,440.37 $ 153,384,054.96

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds State Revenue Collections Unfunded SinkingFunds
Total Cash Balances
Totals

$ 156,069,977.49 $ 140,864,622.94

219,399,347.31 191,539,547.00

7,792,185.05

6,852,835.83*

615, 444.73

787, 385. 23*

15,605.00

15,605.00

$ 383,892,559.58 $ 340,059,996.00

$1,491,459,078.22 $1,288,479,768.54

57
FEDERAL INCOME TAX ALL STATE UNITS

ALL STATE UNITS

FEDERAL INCOME TAX

CASH RECEIPTS
NON-REVENUE Private Trust Funds Federal Tax Withheld Departments, Institutions University System of Georgia

1966

1965

$ 11,402,451.37 $ 9,195,323.58

7,970, 370.07

6, 445, 691. 95

$ 19,373,821.44 $ 15, 641,015.53

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

$ 104,621.60 $ 95, 075.00

528, 251.48

421,750.08

$ 632,873.08 $ 516,825.08

$ 20,005,694.52 $ 16,157,840.61

DISBURSEMENTS
NON-GOVERNMENTAL COST Private Trust Funds Federal Tax to U. S. Government Departments, Institutions University System of Georgia

$ 11,383,361.88 $ 9,185,776.98

7,660, 636.12

6,339,190. 55

$ 19,043,998.00 $ 15,524,967.53

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

_$ 123,711.09 $ 104,621. 60

837,985.43

528,251. 48

$ 961,696.52 $ 632, 873.08

$ 20,005,694.52 $ 16,157,840.61

59

ANALYSIS

BY STATE UNITS

FEDERAL INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1965

Cash Receipts
(Withhold-
ings)

Disbursements
(To U. S. Gov.)

Cash Balance June 30,
1966

Aging, State Com. on

8

Agriculture, Dept. of

Art Commission

Audits, Department of--

Banking, Department of--

Comptroller General

Corrections, State Bd. of. Defense, Department of..$

89.55

Education:

Education, Dept. of

Vocational Rehab. Serv..

School for the Deaf

4,545.29

Academy for the Blind. . 2,506.41

Ga. Ed. Imp. Council--

Ga. Sci. &Tech. Com...

Ga. State Schol. Com...

87.70

Higher Ed. Fac. Com--

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

Employees' Ret. System_. 2,078.71

Executive Department:

Budget Bureau

Governor's Office

Family and Chil. Serv.,

Dept. of--All Units

30,239.87

Forest Rsch. Coun., Ga...

Forestry Commission, Ga.

Game and Fish Com., State

General Assembly

Highway Dept. of Ga., St.

Historical Com., Ga

Industry and Trade,

Dept. of ---

- 5,186.90

Judicial System: Supreme Court

261.90

Court of Appeals.

896.80

Library, State

Labor, Department of:

Adminis. and Insp

Empl. Sec. Agency

Law, Department of

Literature Comm., State-

Mines, Mining and Geology, Dept. of.

2,882.90 $ 328,598.44
2,242. 60 40,870.46 33,278.10 77, 652.42 191, 968.18 61,751.21

2, 882.90 328,598.44
1,986.60 $ 40, 870.46 33,278.10 77, 652. 42 191, 968.18 61,772. 31

256.00 68.45

542,805. 50 378, 884. 30
64,355.66 34, 604. 56
2, 638.93 4,188. 57
943.14 584.80
99.00 27, 604.63

542, 805. 50 378, 809. 61
68, 900. 95 37,110. 97
2, 638. 93 3, 464.04
823.70 584.80
.00 29, 683.34

74.69
724.53 207.14
60.70

14,448.70 19,726.47

14,448.70 19,726.47

427,411.91 4,324.47
310,713.75 125,946.89
53, 746. 23 2,913, 611.20
11, 221.00

417, 630.76 4, 324.47
310,713.75 125, 946.89
53, 746. 23 2,913, 611. 20
11,221.00

40,021.02

85,483.18

90, 670.08

1,393. 50 11,248.11
5, 596.85

1,242.50 12,144. 91
5, 596.85

412.9(

18,182.22 578,679.61
49,965.98 1,160.40

18,182.22 578, 679. 61
49,965. 98 1,160.40

7, 289.40

7,289.40

60

ANALYSIS

BY STATE UNITS

FEDERAL INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1965

Pardons and Paroles,

State Bd. of

Parks, Department of

Personnel Board

Pharmacy, Board of

Probation, State Bd. of...

Properties Control Comm.,

State

Public Health, Dept. of...

Alcoholic Rehab. Serv...

Battey State Hospital.. .$ 21.00

Gracewood State School

and Hospital

Milledgeville St. Hosp

Public Safety, Dept. of... (--) 18.00

Public Service Commission

Purchases, Supv. of

(--) .12

Real Estate Inv. Board

112.70

Recreation Com., Ga

(--) 35.20

Revenue, Dept. of

Secretary of State

Secretary of State--Bldgs.

and Grounds Fund

Soil and Water

Conservation Com., St...

Teachers' Retirement Sys..

Treasury, State:

Administration

866.22

Education--Voc. Rehab. 24, 236.91

Educ. --C. S. S. Salaries. 9,728.40

General Assembly

2,829.26

Courts--Supreme

3,811.41

Courts--Ct. of Appeals.. 4,378.15

Courts--Superior

12, 355. 30

Veterans' Service Board...

Veterans'Serv., Dept. of_.

Warm Springs Mem. Com.. 480.74

Workmen's Compensation,

State Board of

Cash Receipts (Withhold-
ings)

Disbursements (ToU. S. Gov.)

Cash Balance June 30,
1966

54,202. 67 $ 62,532. 88 52,437.43 7,085.70 57,118.04

54,202. 67 62, 532. 88 52,437.43 7,085.70 57,118.04

1,158.00 597,130.80 37,879.47 237, 299. 86

1,158.00 597,130.80
37,879.47 237, 299. 86 $

21.0(

327,698. 50 1, 219,701.12
492, 695.28 49,878.97 31,976.55
482. 60 4,027.99 644,565.13 99, 971.55

327, 698. 50 1,219,701.12
492, 677.28 49, 878.97 31, 976.43 437.80 3,992.79
644,565.13 99,971.55

157.5(

18,277.70

18, 277.70

1,397.00 12, 279.12

1,397.00 12, 279.12

11,549.43 378,651.43 124,852.76 53,746.23 50,118. 61 58, 655.92 153,108.90
2, 513.32 67,182.18
6, 331.76

11,367.33 362,477.11 123,155.26 54,132. 53 48,840.62 57,092.67 150,704.05
2,513. 32 67,182.18
6,224.70

1,048.32 40,411.23 11,425. 90 2,442.96 5,089.40 5, 941.40 14,760.15
587.80

49, 841.20

49,841.20

Totals--Depts., Institutions

$104, 621. 60 $11,402,451.37 $11,383,361.88 $123,711.09

State Unit

ANALYSIS BY STATE UNITS FEDERAL INCOME TAX ACCOUNTS

Cash Balance Julyl,
1965

Cash

Receipts Disbursements

(Withhold-

(To U. S.

ings)

Gov.)

61
Cash Balance June 30,
1966

University Sys. of Ga.

Regents'Office

$

Albany State College,

Albany

$(--) 2.70

Ft. Valley State College, Ft. Valley

Savannah State College,

Savannah

(--) 300.00

Albany Junior College, Albany

Ga. S. W. Col., Americus

Augusta Col., Augusta.-

Brunswick College, Brunswick

Middle Ga. College, Cochran

Columbus College, Columbus

So. Ga. Col., Douglas... 7, 220. 93

Gainesville College, Gainesville

Kennesaw Junior College., Marietta

Armstrong State Col., Savannah

Ab. Baldwin Ag. Col., Tifton...
Univ. of Ga., Athens.... 266,897.06

Ga. Inst. of Tech., Atlanta

193,631.68

Ga. St. College, Atlanta.

Medical College of Ga., Augusta

60,804.51

West Ga. College, Carrollton

No. Ga. Col., Dahlonega

Woman's College of Ga., Milledgeville

Ga. Southern College, Statesboro

Valdosta State College, Valdosta

49,175.22 $ 49,175.22

112,013.26

112,013.26

140,538.49

140,538.49

118,347.88

117,702.95

4,472.00 73,761.93 84, 111. 90

4,472.00 73,761.93 84, 111. 90

32,767.17

32,767.17

77,420.36

77,420.36

57,650.91 54, 236. 29

57,650.91 52, 087. 44

3,819.60

3,819.60

5,831.90

5,831.90

77,215.20

77,215.20

80,608.19 3,049, 335.10

80,608.19 2, 957,817.20

1,794,857.81 567,515.82

1,592,742.31 567,515.82

783,076.92

769,988.98

193,674.35 95,728.78

193,674.35 95,728.78

150,768.88

150,550.05

256,721.08

256,721.08

106,721.03

106,721.03

(--) 2. 70 344.93
9,369.78
358,414.96 395,747.18 73,892.45
218.83

Totals--Univ. Sys. ...$528,251.48 $ 7,970, 370.07 $ 7, 660, 636.12 $837, 985.43

Totals--State Gov't..$632, 873.08 $19,372,821.44 $19,043,998.00 $961, 696.52

63 IA
STATE INCOME TAX ALL STATE UNITS

64
ALL STATE UNITS STATE INCOME TAX

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

1966

1965

- ....$1,035,659.96 $ 769,070.06 949, 892.25 748,120. 80
$1,985, 552.21 $1,517,190. 86

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

--$ 88,828.83 $ 67,249.76 148, 612. 64 105, 376.60
$ 237,441.47 $ 172,626.36
$2,222, 993. 68 $1, 689,817.22

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

$1,013,136.97 $ 747,490.99 913,936.97 704,884.76
$1,927,073.94 $1, 452,375.75

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

$ 111,351.82 $ 88,828.83 184,567.92 148,612.64
$ 295,919.74 $ 237,441.47
$2, 222, 993. 68 $1, 689, 817.22

65

ANALYSIS

BY STATE UNITS

STATE INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1965

Aging, State Com. on...

Agriculture, Dept. of...

Art Commission, Ga

Audits, Department of-.$ 1,126.59

Banking, Department of

Comptroller General

Corrections, St. Bd. of 2,713.85

Defense, Department of

Education:

Education, Dept. of,,

Voc. Rehab. Service.. .

School for the Deaf.... 1,009.19

Academy for the Blind 647.49

Ga. Ed. Imp. Council-

Ga. Sci. &Tech. Com.

Ga. St. Schol. Com....

6.01

Higher Ed. Fac. Com..

Employees' Ret. System. 850.71

Executive Department:

Budget Bureau

Governor's Office

Family & Chil. Service,

Dept. of--All Units

8,330.83

Forest Rsch. Coun., Ga.

Forestry Com., Ga

Game & Fish Com., State

General Assembly

Hwy. Dept. of Ga., St. ._ 48,730.96

Historical Com., Ga

Ind. andTr., Dept. of... 527.02

Judicial System:

Supreme C ourt

20.34

Court of Appeals

368.28

Library, State

Labor, Department of

Administration

Employ. Security Ag. _

Law, Department of

Literature Comm., State

Mines, Mining and

Geology, Dept. of

Cash Receipts
(Withholdings)

Disbursements (To State Gov.)

Cash Balance June 30,
1966

394.37 $ 23,076.10
411.04 5, 619.07 4, 362.96 6,611.98 11,967.48 6, 800. 61

394.37 23,076.10
301.06 $ 5,436. 99 4,362. 96 6, 611.98 11, 553. 62 6, 800.61

109.98 1,308. 67
3,127.71

58,210.24 36,228.09
4,947.27 2,951.49
444.25 1,013.28
78.69 80.88 4,037.85

58,210.24 36, 213.14 5, 956.46 3,598.98
444.25 689.18
67.99 80.66 3,875.48

14.95
324.10 16.71 .22
1,013.08

2,050.48 2,260.02

2,050.48 2,260.02

40,689.50 566.50
16,541. 65 8, 267.54 5,530.15 238, 502.91
749.03 9, 236.21

38,344.76 566.50
16,541. 65 8,267.54 5,530.15
225,085.01 749.03
9,763.23

10, 675.57 62,148.86

106.83 1,469.31
557.66

96.27 1, 474. 88
557.66

30.90 362.71

1,580.16 56,994.01
7,600. 67 135.56

1, 580.16 56,994.01
7, 600. 67 135.56

980.42

0.42

66

ANALYSIS

BY STATE UNITS

STATE INCOME TAX ACCOUNTS

State Unit

Cash Balance July 1,
1965

Pardons and Paroles,

State Bd. of

$ 1,134.58

Parks, Department of.._

Personnel Board, State _

Pharmacy, Georgia

State Bd. of

Probation, State Bd. of _ 1,122.74

Public Health, Dept. of_

Alcoholic Rehab. Serv.

Battey State Hospital.

Gracewood State Sch.

and Hospital

Milledgeville St. Hosp..

Public Safety, Dept. of.

Public Service Comm

Purchases, Supv. of

Real Est. Inv. Bd., Ga. _

6.76

Recreation Com., Ga

Revenue, Dept. of

Secretary of State

Secretary of State--

Bldgs. & Gmds. Fund.

Soil and Water Conserv.

Committee, State

Teachers'Ret. System..

Treasury, State

Administration

331.49

Educ--Voc. Rehab.... 6,350.90

Educ. --C. S. S. Salaries 2,539.30

General Assembly

1,104.55

Courts--Supreme

2,248.43

Courts--Ct. of Appeals 2,617.27

Courts--Superior

6, 920.40

Veterans' Service Board,

Veterans' Serv., Dept. of

WarmSpgs. Mem. Com.. 121.14

Workmen's Comp.,

State Board of

Cash Receipts
(Withholdings)

Disbursements (To State Gov.)

Cash Balance June 30,
1966

5,184.89 $ 4, 629. 57 5,653.71
760.11 5,169.67 72, 287. 60 4,278.00 20,027.07
25,443.05 96,066.19 37,955.78 6,808.24 3,896.43
17.12 461.05 56,106.64 11, 272. 69
1,284.03
125.04 1, 617.17
1,571.07 36,192.42 11,497.02 5, 530.15 9,727.91 11,473.32 27,839.37
217.69 4,833.30
511.98
6,167.42

4,963. 59 $ 1, 355. 88 4, 629. 57 5, 653.71

760.11 4,809.20 72,287. 60 4,278.00 20,027.07

1,483.21

25,443.05

96,066.19

37, 955. 78

6,808. 24

3,896.43

17.72

6.16

461.05

56,106.64

11,272. 69

1,284.03

125.04 1, 617.17

1,459.19 31, 849. 60 11,095.12 4,299.77 9,302.27 10, 850. 81 27, 848.52
217. 69 4,833. 30
498.33

443.37 10, 693.72 2,941.20 2,334. 93 2,674.07 3,239.78 6, 911.25
134.79

6,167.42

Totals--Depts., Institutions

$ 88,828.83 $ 1,035,659.96 $ 1,013,136.97 $111,351.82

67

State Unit

ANALYSIS BY STATE UNITS STATE INCOME TAX ACCOUNTS

Cash Balance July 1,
1965

Cash Receipts
(With-
holdings)

Disbursements (To State Gov.)

Cash Balance June 30,
1966

University System of Ga.

Regents'Office

$

Albany State Col., Albany

Ft. Valley St. College, Ft. Valley

Savannah State Col.,

Savannah

$ 3,299.37

Albany Junior Col., Albany

Ga. S. W. Col., Americus

Augusta Col., Augusta

Brunswick College, Brunswick

302.22

Mid. Ga. Col., Cochran

.32

Columbus College, Columbus--

So. Ga. Col., Douglas. 1,359.17

Gainesville College, Gainesville

Kennesaw Junior Col., Marietta

Armstrong State Col., Savannah.

Ab. Baldwin Ag. Col., Tifton

Univ. of Ga., Athens.. 72,130.11

Ga. Inst. of Tech.,

Atlanta

- 55,096.12

Ga. State Col., Atlanta

Medical Col. of Ga., Augusta
West Ga. College, Carrollton
No. Ga. College, Dahlonega

7,584.49

Woman's College of Ga., Milledgeville..-
Ga. Sou. College, Statesboro
Valdosta State College, Valdosta

5,990.40 2,850.44

Totals--Univ. Sys-$148, 612.64 $

Totals--State Government $237,441.47 $

8,870.62 $ 11,550.37 15,476.65 11,867.28
573.01 8,076.82 9,080.18 3,281.63 7,298.56
6,269.92 5,056.71
503.25 1,080.87 9,200.05 7,904.72 343,903.69 235,531.36 73,693.81 103,742.86 20,587.06 11,324.36
18,032.06 25,864.42 11,121-99 949, 892.25 $
1,985,552.21 $

8,876.50 $(--) 5.81

11,550.37 15,465.11 11,548.64

11.54 3, 618.01

573.01

8,076.82 9,080.18

3,583.85

7,298.56

.32

6,269.92 4,720.56

1,695.32

503.25

1,080.87

9,200.05

7,904.72 321, 675.91
227,039.74 73,693.81
102,194.01

94, 357.89 63,587.74
9,133.34

20,587.06

11,324.36

18,017.74

14.32

23,534.58 8, 320.24

10.137.35 3, 835.08 913, 936.97 $184,567.92

1,927,073.94 $295, 919.74

69
RETIREMENT AND INSURANCE CONTRIBUTIONS BY
ALL MEMBER STATE EMPLOYEES

70

TEACHERS' RETIREMENT SYSTEM CONTRIBUTIONS

BY ALL MEMBER STATE EMPLOYEES

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

1966

1965

$ 4,043.88 $ 3,926.76 3,398,517.40 2,890,369.40
$3, 402, 561.28 $2, 894, 296.16

CASH BALANCES, JULY 1st Private Trust Funds Departments, Institutions University System of Georgia
DISBURSEMENTS NON-GOVERNMENTAL COST
Private Trust Funds To Teachers' Retirement System Departments, Institutions University System of Georgia

$

o. 00 $

0.00

230,780.62 190,713. 05

$ 230,780.62 $ 190,713.05

$3, 633, 341. 90 S3, 085,009. 21 =_= =__

$ 3,956.38 $ 3,926.76 3,349,889.38 2,850,301.83
$3, 353,845.76 $2, 854, 228. 59

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

$

87.50 $

0.00

279,408. 64 230, 780. 62

$ 279,496.14 $ 230,780.62

$3, 633,341. 90 $3,085, 009.21

71

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

State Unit

Cash Balance July 1,
1965

Cash Receipts
(Withholdings)

Cash

Disbursements Balance

(To T. R. June 30,

System)

1966

Education: Education, Dept. of
Voc. Rehab. Services
Ga. Educational Improvement Council
Soil and Water Conserv. Committee, State

$ 2,921.04$ 2,921.04

570.24

570.24

372.60

285.10 $

180.00

180-0

87.50

Totals-Depts., Hurts. J* 0.00 $ 4,043.88 $ 3,956.38 $ 87.50

University System of Georgia: Regents'Office
Albany St. Col., Albany.-.

$ 19,429.92 $ 19,429.92

54,255.12

54,255.12

Fort Valley State College, Fort Valley

65,611.93

65,611.93

Savannah St. College,

Savannah.

$ 83.59

50,469.72

50,433.22 $ 120.09

Albany Junior College, Albany
Ga. S. W. Col., AmericusAugusta College, Augusta.

2,053.00 30,679.98 40,569.71

2,053.00 30,679.98 40,569.71

Bruns. Col, Brunswick... Middle Ga. Col., Cochran_ Columbus Col., ColumbusSo. Ga. Col., Douglas.....

3,519.99

15,256.72 33,127.94 25,698.87 26,372.85

15,256.72 33,127.94 25,698.87 25,467.97

4,424.87

Gainesville College, Gainesville

1.793.00

1,793.00

Kennesaw Junior College, Marietta

2,460.00

2,460.00

Armstrong State College, Savannah.

34,018.60

34,018.60

Abraham Baldwin Agric.

College Tifton

-

35,432.46

35,432.46

Univ. of Ga., Athens 122,216.03 1,424, 759.30 1,411,023.35 135,951.98

Ga. Inst. of Technology,

Atlanta

83,567.07

Ga. State'col., Atlanta...

Med. Col. of Ga., Augusta. 21,393.93

694,995.33
213,711.01 281,946.74

685,818.05
213,711.01 279,122.41

92,744.35 24,218.26

WestGa. Col., Carrollton..

-01

78,518.00

78,518.01

.00

North Ga. Col., Dahlonega

40,257.73

40,257.73

Woman's College of Ga.,

Milledgeville

-

Ga. Sou. Col., Statesboro_

60,598.63 117,815.53

60,598.63 95,866.44 21,949.09

ValdostaSt. Col., Valdosta

48. 685.31

48, 685.31

Totals-Univ. Sys. of Ga. $230,780. 62 $3,398,517.40 $3,349,889.38 $279,408.64

Totals-State Gov't $230,780. 62 $3,402,561.28 $3,353,845.76 $279,496.14

72

EMPLOYEES' RETIREMENT SYSTEM CONTRIBUTIONS

BY ALL MEMBER STATE EMPLOYEES

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

1966

1965

$6,906,890.80 $3,773,514.40

2,710.92

9,893.99

$6,909, 601.72 $3,783,408.39

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

$ 104,755.17 $ 85,490.07

226.98

202.40

$ 104,982.15 $ 85,692.47

$7,014,583. 87 $3,869,100. 86

DISBURSEMENTS
NON-GOVERNMENTAL COST Private Trust Funds To Employees' Retirement System Departments, Institutions University System of Georgia

$6,908,170.77 $3,754,249. 30

2,786.34

9,869.41

86, 910,957.11 $3,764,118.71

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

$ 103,475.20 $ 104,755.17

151.56

226.98

$ 103,626.76 $ 104,982.15

$7,014, 583. 87 $3, 869,100.86

73

ANALYSIS BY STATE UNITS

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' RETIREMENT SYSTEM

State Unit

Cash Balance July 1,
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

$ X,755.66

Academy for the Blind

1,040.92

N. Ga. Tech. & Voc. Sch. _ 1,495.40

So. Ga. Tech. & Voc. Sch.. 1,066.30

Employees' Ret. System

Executive Department:

Budget Bureau

Governor's Office

Family and Ch. Serv., Dept.

of--All Units

11,433.20

Forest Research Coun., Ga. -

Forestry Commission, Ga.._

Game and Fish Comm., Sta..

General Assembly of Ga

Highway Dept. of Ga., State. 97,161.96

Historical Commission, Ga. .

11.28

Industry and Tr., Dept. of.. 1,672.45

Judicial System:

Supreme Court

Court of Appeals..

-

Library, State

Labor, Dept. of:

Div. of Adminis. Insp

Employment Sec. Ag

Law, Dept. of

Mines, Mining and Geology,

Dept. of.

Pardons and Par., St. Bd. of.

Parks, Hist. Sites and Mon.,

Dept. of

Cash Receipts
(Withholdings)

Cash

Disbursements Balance

(To E. R. June 30,

System)

1966

515.00 $

515.00

135,904.54 135, 904.54

14,019.34

14,019.34

11,143. 50

11,143. 50

25, 337.18

25, 337.13 $

.05

81,164.31

81,164. 31

21,906.85

21, 906.85

192,946.55 141, 873. 98 23, 978.13
13,174.25 .00 .00
9,328.09

192, 946.55 141, 916.19
23, 672. 50 13,131.75
1,495.40 1,066.30 9,329.04

(--) 42.21 2,061.29 1,083.42
(-) -95

4,131.12 8,074.66

4,131.12 8,074. 66

411, 692. 39 1,347.78
134,474. 66 51,694.50
4,303.08 3,705,788.52
3,978.48 28,484.27

409, 066. 36 1,347.78
134,474.66 51, 694.50 4,303.08
3,705,788.52 3,964.40 30,151.37

14,059.23
97,161.96 25.36 5.35

432.85 18,242.35 1,757.60

432.85 18,242.35
1,757.60

5, 650.02 204,012.80
17,175.69

5,650.02 204,012.80
17,175. 69

2, 621. 60 24,168.16

2, 621. 60 24,168.16

16, 602.40

16,602.40

74

ANALYSIS BY STATE UNITS

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' RETIREMENT SYSTEM

State Unit

Cash
Balance Julyl,
1965

Cash
Receipts (With-
holdings)

Cash

Disbursements Balance

(ToE. R. June 30,

System)

1966

Personnel Board, State

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

Probation, State Bd. of

Public Health, Dept. of

Alcoholic Rehab. Services.

Battey State Hospital

Gracewood State Sen. and

Hospital

Milledgeville State Hosp...

Public Safety, Dept. of

Public Service Commission.-

Purchases, Supervisor of___.

Recreation Comm., Georgia.

Revenue, Dept. of

$(-)ll,000.00

Secretary of State

Sec. of St. --Public Bldgs. &

Grounds Fund

Teachers' Retirement Sys..-

Treasury, State--Adminis...

Veterans'Service Board

Veterans' Service, Dept. of _

Warm Spgs. Mem. Commis.. 118.00

Workmen's Compensation,

State Board of

$ 15,547.89 $ 15,547.89

2,664.45

2,664.45

20,927.48

20,927.48

209,666.72 209,666.72

12,080.44

12,080.44

91,633.11

91,633.11

122,066.53 512,413.04 207,609.94 14,730.16 10,623.24
1,503.46 281,768.63
32,756.45

122,066.53 512,413.04 207,609.94 14,730.16 10,623.24
1,503.46 281,768.63 $(-)ll,000.00
32,756.45

6,308.85 3,623.86 3,009.37
867.16 24,209.68 1,455.90

6,308.85 3,623.86 3,009.37
867.16 24,209. 68 1,452.20

121.70

15,499.79

15,499.79

Totals--Depts., Institutions

$104,755.17 $6, 906, 890.80 $6,908,170.77 $103,475.20

University System of Georgia: Univ. of Ga., Athens $ Ga. Inst. of Tech., Atl.... Med. Col. of Ga., Augusta. Valdosta St. Col., Valdosta

15.10 $ 97.30 114.58

181.20 $ 967.20 1,457.52 105. CO

181.20 $ 1,049.50 1,450.64
105.00

15.10 15.00 121.46

Totals--Univ. System

of Georgia...

..$ 226.98 $ 2,710.92 $ 2,786.34 $ 151.56

Totals--State Gov't. _ .$104,982.15 $6,909,601.72 $6,910,957.11 $103, 626.76

75

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS' INSURANCE

UNDER THE SOCIAL SECURITY LAW

BY ALL MEMBER STATE EMPLOYEES

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

1966

1965

$3,332, 824.33 $2, 661, 632. 20 2,209,668.87 1, 692,543.72
$5,542,493.20 $4,354,175.92

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

$ 308,504.83 $ 294,586.95 258,828.43 157,964.05
$ 567,333.26 $ 452,551.00
$6,109,826.46 $4,806,726.92

DISBURSEMENTS
NON-GOVERNMENTAL COST
Private Trust Funds To Employees' Retirement System, Trust Departments, Institutions.. University System of Georgia

---$3,235,162.32 $2, 647,714.32 2,028,223.81 1,591,679.34
$5,263, 386.13 $4,239, 393.66

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

$ 406,166.84 $ 308,504.83
440,273.49 258,828.43 $ 846,440.33 $ 567,333.26
$6,109,826.46 $4,806,726.92

76

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

State Unit

Cash Balance July 1,
1965

Aging, State Commission on.

Agriculture, Dept. of

Audits, Department of

Banking, Department of

Comptroller General

Corrections, State Board of-$ 19,497.80

Defense, Department of

Education:

Education, Dept. of

Voc. Rehab. Services

(--) 15.84

School for the Deaf

4,701.55

Academy for the Blind

2, 627.19

No. Ga. Tech. & Voc. Sch. 3, 900.02

So. Ga. Tech. & Voc. Sch.. 2, 637.43

Educational Improvement

Council, Ga

Employees' Ret. System

Executive Department:

Budget Bureau

Governor's Office

Family and Children Serv.,

Dept. of--All Units

28,042.70

Forest Research Counc, Ga.

Forestry Commission, Ga. ,,

Game and Fish Com., State..

General Assembly

Highway Dept. of Ga., State. 225,455.70

Historical Commission, Ga..

Ind. and Trade, Dept. of... 1,329.79

Judicial System:

Supreme Court

85.64

Court of Appeals

623.10

Library, State

Labor, Department of:

Administration and Insp..

Employ. Security Agency.

Law, Department of

Mines, Mining and Geology,

Dept. of

Pardons and Paroles, State

Board of

3,611.47

Parks, Department of

Personnel Board, State

Pharmacy, State Board of_.

Cash Receipts
(Withholdings)

Cash

Disbursements Balance

(ToE. R. June 30,

System)

1966

737.21 $

737.21

119, 258. 65 119,258. 65

7, 353.42

7,353.42

7,490. 64

7, 490. 64

20,748.89

20, 748. 89

87,174. 48

81, 461. 99 $ 25, 210. 29

14,170. 68

14,170. 68

131,266. 90 102, 059. 39 21, 933.19 11,326.16

131, 266. 90 102, 064. 85 20, 012.16 10, 548. 07
3, 900. 02 2, 637. 43

(--) 21.30 6, 622. 58 3, 405. 28

215.32 4,976. 24

215. 32 4, 976. 24

2,346. 99 4,165.14

2, 346. 99 4,165.14

129,180. 27 752.50
117, 267. 91 44, 514. 24
4, 597.00 963, 232. 36
3,806. 97 23,775.53

115, 689.18 752.50
117,267. 91 44, 514.24
4,597.00 895,135.19
3,806.97 25,105.32

41,533.79 293, 552. 87

437.08 2,498.76 1,490.14

369. 93 3,121.86 1, 490.14

152.79

3,513.81 131, 934.92
10,155.12

3, 513.81 131,934.92
10,155.12

1,809.80

1,809. 80

15,866.88 15,362.66 11, 382.17
1, 506. 99

14, 541.70 15, 362. 66 11, 382.17 1,506.99

4, 936. 65

77

ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS'

INSURANCE UNDER THE SOCIAL SECURITY LAW

State Unit

Cash Balance July 1,
1965

Cash Receipts
(Withholdings)

Cash

Disbursements Balance

(ToE. R. June 30,

System)

1966

Probation, State Board of . _ .$ 4,375.81 $ 18,936.45 $ 17,426.53 $ 5,885.73

Public Health, Dept. of

126,868. 60 126,868. 60

Alcoholic Rehab. Services..

10,136.33

10,136. 33

Battey State Hospital

83,357.49

83, 357.49

Gracewood State School

and Hospital

120,756.23 120,756.23

Milledgeville State Hosp. . .

429,112. 69 429,112.69

Public Safety, Dept. of

130,301.59

130,301.59

Public Service Commission..

8,402.24

8,402.24

Purchases, Supervisor of

6,209.76

6,209.76

Recreation Commission, Ga.

1,032.10

1,032.10

Revenue, Department of

225,465.20 225,465.20

Secretary of State

24, 245. 21

24,245.21

Secretary of State, Public

Bldgs. andGrnds. Fund...

6,450.43

6,450.43

Teachers'Ret. System

2,677.48

2, 677.48

Treasury, State

Administration

Employee Contr

374.47

1, 829. 60

1, 554. 33

649.74

Employer Contr

374.73

1, 829. 96

1, 554. 95

649.74

General Assembly

Employee Contr.

1,346.21

4,428.62

4, 367. 36 1,407.47

Employer Contr

1,300.27

4,475.03

4,367. 58 1,407.72

Courts--Supreme

Employee Contr

745.41

4,406. 56

3, 687.22 1, 464.75

Employer C ontr

745.43

4,407. 38

3, 688.06 1,464.75

Courts--Ct. of Appeals

Employee Contr

745.37

5, 811. 96

4, 848. 36 1,708.97

Employer Contr

745.37

5, 812. 48

4, 848. 88 1,708. 97

Courts--Superior

Employee Contr

2,402.64

26, 925.43

22,414. 89 6, 913.18

Employer Contr

2,391.38

26,937.73

22, 415. 93 6,913.18

Veterans' Service Board

713.49

713.49

Veterans' Service, Dept. of.

21,247. 40

21, 247. 40

Warm Springs Mem. Com... 461.19

1,990.39

1, 851.89

599. 69

Workmen's Compensation,

Board of

9, 748. 09

9,748.09

Totals--Departments,

Institutions.

$308,504.83 $3,332,824.33 $3,235,162.32 $406,166.84

78
ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND SURVIVORS'
INSURANCE UNDER THE SOCIAL SECURITY LAW

State Unit

Cash Balance July 1,
1966

University System of Ga. :

Regents' Office

Albany St. Col., Albany__.

Ft. Valley State College,

Ft. Valley

Savannah State College,

Savannah

$(--) 31. 44

Albany Junior College,

Albany

Ga. S. W. Col., Americus..

Augusta College, Augusta,

Brunswick Col., Brunswick 1, 044.16

Middle Ga. Col., Cochran..

Columbus Col., Columbus.

So. Ga. College, Douglas-. 4,823.21

Gainesville College,

Gainesville

Kennesaw Junior College,

Marietta

Armstrong Col., Savannah

Ab. Baldwin Ag. College,

Tifton

Univ. of Ga., Athens

109,614.86

Ga. Inst. of Tech., Atlanta 87, 281.06

Ga. State College, Atlanta

Medical College of Ga.,

Augusta

14,305.60

West Ga. Col., Carrollton_

No. Ga. Col., Dahlonega

Woman's College of Ga.,

Milledgeville

6,654.96

Ga. Sou. Col., Statesboro_ 19, 520.45

Valdosta State College,

Valdosta

15,615.57

Cash Receipts
(Withholdings)

Disbursements (ToE. R. System)

Cash Balance June 30,
1966

8, 014.98 $ 8,014. 98

34,145. 81

34,145.81

43, 632. 81

43,475.15 $ 157.66

33,539. 39

18,739.39 14, 768. 56

1,197.74 21, 557. 23 24, 501. 64 9,297. 65 23, 044. 57 13, 632.21 18, 310. 93

1,197.74 21, 557.23 24,501. 64 10,341. 81 23,044. 57 13, 632.21 15, 467. 08

7, 667.06

1, 022. 69

1, 022. 69

1, 518. 86 19, 203. 03

1, 518.86 19,203.03

24, 714. 02 1,027,274.93
361, 964. 82 106, 810. 89

24,714.02 949, 482. 48 307, 063. 72 106, 810. 89

187, 407. 31 142,182.16

215, 920.23 49, 942.04 27,539.74

210, 676.41 49, 942. 04 27, 539.74

19, 549.42

41, 807.85 68,493.55

36,196.00 57, 043.12

12, 266. 81 30, 970. 88

32, 581.26

22,893.20 25, 303. 63

Totals--Univ. System_$258,828.43 $2,209,668.87 $2,028,223.81 $440,273.49

Totals--State Gov't. _ .$567,333.26 $5,542, 493.20 $5,263, 386.13 $846, 440. 33

79

EMPLOYEES' HEALTH INSURANCE CONTRIBUTIONS

BY ALL MEMBER STATE EMPLOYEES

CASH RECEIPTS

1966

1965*

NON-REVENUE Private Trust Funds Member Contributions Withheld Departments, Institutions. _
CASH BALANCES, JULY 1st Private Trust Funds Departments, Institutions.

$2,269,080.00
7, 021.11 3,276,101.11

DISBURSEMENTS NON-GOVERNMENTAL COST
Private Trust Funds To Employees' Retirement System Departments, Institutions
CASH BALANCES, JUNE 30th Private Trust Funds Departments, Institutions.

_$2, 261, 528. 07
14, 573.04 $2, 276,101.11

*Employees' Health Insurance Contributions shown in previous years as Private Trust Funds and not as a separate schedule.

80
ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' HEALTH INSURANCE

State Unit

Cash Balance July 1,
1965

Cash Receipts
(Withholdings)

Disbursements (ToE. R. System)

Cash Balance June 30,
1966

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

Academy for the Blind

Educational Improvement

Council, Ga.

Science and Technology

Comm., Ga

Employees' Ret. System .. .

Executive Department:

Budget Bureau

Governor's Office

Family and Ch. Serv., Dept.

of--All Units-

Forest Research Coun., Ga..

Forestry Commission, Ga.._

Game and Fish Comm., St. .

General Assembly of Ga

Highway Dept. of Ga., State.

Historical Commission, Ga..

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

Mines, Mining and Geology, Dept. of
Pardons and Par., St. Bd. of. Parks, Hist. Sites and Mon.,
Dept. of

15.40 703.46 501.70
2,685.72
2, 641.51
34.28 428.86
10.18

$

157.14

56,866.30

2,357.80

2,268.42

8,446.43

39,186.68

5,718.98

46,760.30 36, 616.78 8,001.36
4,142.92

104.28

69.30 40, 330.14

480.56 1,122.56

46,417.97 531.04
66,791.28 18,735.16 13,172.32 1,270,084.46 2,007.12 6,926. 68

139.52 765.84 402.90

1, 353. 66 56,129.06 3,133.13
122.16

245.50 6,093.70

6,794. 88

$

157.14

56, 866.30

2,357. 80

2,268.42

8,446.43

39,186. 68

5,718. 98

46,755.08 36,637.14 7,954.76
4,148. 92

104.28

57.75 43,021. 65

480.56 1,122.56

45,803.85 531.04
66,791.28 18,735.16 13,172.32 1,260,079.93 1,991.72 7, 364.48

137.04 765.84 402.90

1, 353. 66 56,129.06 3,133.13
122.16

245.50 6,093.70

6,794.88

$

5.22

(--) 4. 96

750.06

495.70

11.55 (--) 5.79

3,255.63

10,004.53 49.68
(--) 8. 94
12.66

81
ANALYSIS BY STATE UNITS EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES' HEALTH INSURANCE

State Unit

Cash Balance July 1,
1965

Cash Receipts
(Withholdings)

Cash

Disbursements Balance

(ToE. R. June 30,

System)

1966

Personnel Board, State Pharmacy, Ga. St. Bd. of Probation, State Bd. of Public Health, Dept. of
Alcoholic Rehab. Services. Battey State Hospital Gracewood State Sch. and
Hospital.. Milledgeville State Hosp... Public Safety, Dept. of Public Service Commission.Purchases, Supervisor of Real Estate Investment Board, Georgia Recreation Comm., Georgia. Revenue, Dept. of Secretary of State Sec. of St. --Public Bldgs. & Grounds Soil and Water Cons. Comm., State Teachers' Retirement Sys. Treasury, State--Adminis... Veterans' Service Board Veterans' Service, Dept. of. WarmSpgs. Mem. Commis.. Workmen's Compensation, State Board of

$ 3,930.26 $ 3, 930.26

443.48

443.48

7,232.62

7,232.62

45,237.56

45, 237.56

3,660.40

3,660.40

32,355.86

32,355.86

46,102.54 209,068.43
66,584.76 2,944.48 2,537.64

46,102.54 209,068.43
66,584.76 2,944.48 2,537.64

92.40

84.70 $

7.7

316.36

316.36

70,155.80

70,155.80

8,006.70

8,006.70

2, 624.34

2, 624.34

380.70 989.54 939.54 161.84 8,718.40 801.48

380.70 989.54 939.54 161.84 8,718.40 801.48

3, 318.54

3, 318.54

Totals--Depts., Institutions

$ 7,021.11 $2,269,080.00 $2,261,528.07 $ 14,573.04

SUMMARY OF
UNIT REPORTS

84

STATE COMMISSION ON AGING

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

CURRENT ASSETS Cash in Bank

ASSETS

.$ 73,128.51

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 50,418.77

RESERVES For Federal Grants For Federal Administrative Funds For State Funds for Adjustments

$ 13,667.00 3,173.76 1,692.00

18,532.76

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

3,176.98 $ 72,128.51

85
STATE COMMISSION ON AGING

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Budget Balancing Adjustment--

-

Revenue Retained

Grants--U. S. Government

Transfers Other Spending Units

-

Net Revenue Allotments

NON-REVENUE

Private Trust Funds

-

CASH BALANCES, JULY 1st

Budget Fund

- --

1966

1965

S 30,000.00 $ 22,500.00 (--) 392.83 (--)4,097.24

80,500.00

.00

(--) 406.17 (--) 269.52

$ 109,701.00 $ 18,133.24

-M

127.12

1,659.40

1,719.53

$ 111, 360.40 $ 19,979.89

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services--.

.-

Travel Expense

-

-

Supplies, Materials..-

Communications

Printing, Publicity

-

Repairs, Alterations.-

Rents

-

--

Insurance, Bonding

Pensions, Benefits

Grants to Civil Divisions.

Equipment Purchases

Miscellaneous-

---

Total Governmental Cost

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Funds

-

-

-

---$ 21,871.75 $ 13,344.28

1,940.49

1,011.04

--

950.83

712.59

-

1> 122- 45

783.73

1,086.97

621.50

246.80

68.00

522.00

.00

274.00

.00

-- 2,216.28

1,255.73

5,491.00

.00

3,305.82

300.25

203-50

96.25

-$ 39,231.89 $ 18,193.37

--

-00

127.12

72>128-51

1,659.40

$ 111, 360.40 $ 19,979.89

86
STATE COMMISSION ON AGING
COMMENTS
FINANCIAL CONDITION
The State Commission on Aging ended the fiscal year on June 30, 1966, with a surplus of $3,176.98 in operating funds, to be transferred to the State Treasury in the next fiscal period, after providing reserves of $50,418.77 for liquidation of outstanding accounts payable and reserving $13,667.00 for Federal grants, $3,173.76 for Federal administrative funds and $1,692.00 for State funds for adjustments.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Commission on Aging for the year ended June 30, 1966, was $30,000.00, less $392.83 budget balancing adjustment, leaving a net appropriation of $29,607.17.
In addition to the $29,607.17 provided as the current year's appropriation, $80,500.00 was received from the Federal Government, making total receipts for the fiscal year $110,107.17.
From the $110,107.17 received, $26.17 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $380.00 for Employees' Health Insurance Fund, leaving net departmental revenue of $109,701.00.
The net departmental revenue of $109,701.00 and the $1,659.40 cash balance on hand at the beginning of the fiscal period made a total of $111,360.40 available to cover the cost of operating the State Commission on Aging in the fiscal year ended June 30, 1966.
$39,231.89 of the available funds was expended for budget items of expense; and $72,128.51 remained on hand June 30, 1966, the end of the fiscal year.

87

STATE COMMISSION ON AGING

COMPARISON OF OPERATING COSTS
The Commission's expenditures for operating costs for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

196B

1964

SS?i~:::::

-

?= rr,,S,w,,.:::a:.:B:S::::::::::::::::::::--:-:-:-

SSS
ss

as
-s.

S,--3-

In,nr>nc"e,~'Bonding.

Pension. (To settlement System)....

Grants to CMlDtttslons-

Bowmen, Purchases

-

Miscellaneous

274.00

.00

.00

2.216.28 1,255.73 1,082.45

5,49100

.00

.00

.8 mj *

.sua.ou ^_J2___ .

.

$39,231.89 $18,193.37 $17,412.41

Number of Employees on'Payroll June 30th

4

3

GENERAL Membership of the State Commission on Aging is listed in the unit report
All the employees of the Commission are bonded in the amount of $10,000.00

88

DEPARTMENT OP AGRICULTURE

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund Operating Account Payroll Account Construction Account. Atlanta Farmers' Market
Private Trust and Agency Funds.
Accounts Receivable Reimbursement due from Georgia Farmers' Market Authority
Total Current Assets.

$166,498.46 6,672.48 14,243.45 7,960.43 $195,374.82 6,328.50 $201, 703.32
42,352.09 $244,055.41

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Accounts Payable Purchase Orders Outstanding

$112,745.13 58,163.55 $170,908. 68

RESERVES

For Advances for Operation--Atlanta

Farmers' Market.

For Operating Atlanta Farmers' Market.,,

For Feed Penalties..

For Contracts to Mature--Construction...

For Private Trust and Agency Funds

Employees' Savings Bond Fund

$

Livestock Dealers Surety Bond

Forfeitures

328.50 6,000.00

$ 24, 626.78 25,685.74 2,262.26 14,243.45
6,328.50

73,146. 73

SURPLUS None
Total Current Liabilities, Reserves, and Surplus

.00 $244,055.41

89

DEPARTMENT OF AGRICULTURE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adj ustment Revenue Retained Earnings, Development Services Transfers Other Spending Units
Net Revenue Allotments. NON-REVENUE
Private Trust Funds CASH BALANCES, JULY 1st
Budget Fund Private Trust Funds

1966

1965

$ 6,702,000.00 $ 5,850,000.00

6,486.17

155,000.00

480,897.58

551,560.65

--.(--) 252, 667.06 (-) 214,464.57

$ 6,936,716.69 $ 6,342,096.08

775,843.75

738,379.71

243,854.41 11,427.75

186,468.88 602.00

$ 7,967,842.60 $ 7,267,546.67

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services--

Travel Expense

Supplies, Materials Communications

Heat, Lights, Power, Water.

Printing, Publicity..

Repairs, Alterations..

Rents Regular Authority Rentals

Insurance, Bonding

Pensions, Benefits.-

Indemnities

Equipment Purchases

-

Miscellaneous.

$ 3,760,335.56 B 3,453,008.12

613,195.64

595,524.96

- 128,582.57

194,725.14

108,029.39

108,213.20

-

90,802.97

83,821.18

-- 215,812.86

183, 656.21

-

21,505.41

33,791.33

3>207-20 650,000. 00
20,335.79 344,583.50 164,969.86 - 38,695.50 676>636.13

2,999.16 650,000.00 25,086.29 307,974.01 148,029.63
44,573. 64 350,166.20

Total Expense

-

Outlay Lands, Buildings, and Improvements

Personal Services

Miscellaneous.

Contracts-

-

Equipment--New

NON-GOVERNMENTAL COST

Private Trust Funds..

CASH BALANCES, JUNE 30th

Budget Fund

Private Trust Funds..

-

$ 6,836,692.38 $ 6,181,569.07

3> ^^ 72 4,420.33 134,970.26 5,815.59

780,943.00

195,374.83

--

6,328.50

1,352.14 19,554.70 80,983.44
1,251.20
727,553.96
243,854.41 11,427.75

$ 7,967,842. 60 $ 7,267,546. 67

90
DEPARTMENT OF AGRICULTURE
COMMENTS
FINANCIAL CONDITION
The Department of Agriculture ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $170,908.68 for liquidation of outstanding purchase orders and accounts payable, and reserving $14,243.45 for contracts for improvements to Farmers' Markets, $2,262.26 for feed penalties, $328.50 for employees' bond purchases, $6,000.00 for Livestock Dealers Surety Bond forfeitures, $24,626.78 for balance of advance made to the Department by the Georgia Farmers' Market Authority and $25,685.74 for operating the Atlanta Farmers' Market.
The $24,626.78 due the Georgia Farmers' Market Authority is the unliquidated balance on June 30, 1966, of advance made to the Department of Agriculture by the Authority at the beginning of operation of the Atlanta Farmers' Market.
On June 30, 1966, the Georgia Farmers' Market Authority was due the Department of Agriculture $42,352.09 for reimbursement of cost of operating the Atlanta Farmers' Market for the month of June, 1966, under terms of contract between the Department and the Authority.
STATE 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, 1966, $1,332,515.03 was collected from licenses and fees, as detailed on pages 17 and 21 of the unit report, all of which had been transferred to the State Treasury on June 30, 1966.
State Revenue collections for the past three years are compared in the following statement:

91

DEPARTMENT OF AGRICULTURE

YEAR ENDED JUNE 30th

STATE REVENUE COLLECTIONS

1966

1965

1964

Fish Dealers'Licenses

$ 6,075.00 $ 6,400.00 $ 5,975.00

Fertilizer Fees...

498,378.18 501,621.71 68,773.55

Feed Fees

-

- 275,390.12 365,507.14 510,127.15

Dairy, Poultry Fees.

8,616.50

7,593.50

7,257.00

Farmers'Markets.. --

163,173.23 157,524.16 160,029.88

Egg Stamps.--

-

47,571.68 48,518.07 45,300.63

Warehouse Licenses.--

4,798.00

1,430.00

2,670.00

Cotton Seed Meal Revenue

6,798.65

6,462.63

6,454.74

Transfer of Feed Penalties From Op-

erating Account

5,711.54

Insecticides and Miscellaneous..

32,670.02

1,675.68 32,303.00

3,198.35 29,760.50

Georgia Milk Commission Fees

Development Services

Penalties

--

Milk Producers...

1,000.00 104,577.16 116,907.52 106,917.08

Milk Distributors

--- 97,610.93 62,787.47 103,195.99

Milk Producers-Distributors

80,144.02 108,257.11 52,210.02

$1,332,515.03 $1,416,987.99 $1,501,869.84

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriations for operating the Department of Agriculture in the fiscal year ended June 30, 1966, were $6,702,000.00. The amount appropriated by the General Assembly was increased by an additional allotment of $6,486.17 from the State Emergency Fund to meet expenditures approved on budget, as provided by law, making total for the year $6,708,486.17.
In addition to the $6,708,486.17 provided as the current year's appropriation, $480,897.58 was received from fees, penalties and other sources, making total State revenue allotment for the fiscal year $7,189,383.75.
From the $7,189,383.75 received, $252,667.06 net was transferred to other State units, leaving net departmental revenue of $6,936,716.69.
Transfer of feed penalties to the Revenue Collection Account was made under provisions of Act of the General Assembly approved February 27,1956.
The net departmental revenue of $6,936,716.69 and the $243,854.41 cash balance on hand at the beginning of the fiscal period made a total of $7,180,571.10 available to cover the cost of operating the Department of Agriculture in the fiscal year ended June 30, 1966.
$6,836,692.38 of the available funds was expended in the year for budget approved items of expense, $148,503.90 was paid for buildings and equipment, and $195,374.82 remained on hand June 30, 1966, the end of the fiscal period.

92

DEPARTMENT OF AGRICULTURE

COMPARISON OF OPERATING COSTS

Operating costs of the Department for the past two years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

Lab. and Inspection Division.

Seed and Plant Division

_

_

Entomology.

Conmnssioner's Office....

Information and Education-.

Marketing Division.

Livestock Disease Control

Georgia Milk Commission

1966
.$ 891,577.20 938,332.69 835,343.23 345,846.92 216,513.39 580,098.20
1,327,181.94 219,767.48

1966
$ 831,304 40 651316.18 536,700.69 343 866.08 207,269.49 522 869.12
1,402,438.10 216,410.12

Farmers' Markets:
f*TM?~
iSSLr

$5,354,661.05 $4,712,174.18

"

' ~

00 $ 828.90

12-452-24 58'214-21

Operating Cost Annual Rental-Market Authority

443,190.04 650,000.00

450,402.17 650,000 00

W^;;"

"

Buttef "

Cpa^?ro-:----

SCsorS::e:^::;:::;::::;:;:::::;;;;;::;;;;;:;;;;;:;:

92,509.56
11'022"30 18,08171-.1730
tfiS 38' 22-94

34,980.56 n'369-40 19,329.44
SSiS 32934-61

---

En~ ,,rM:^il?le01n1_"_

5-

oJma P?efSihJqarlnn

Riddle:;;;:;;;-:

Rome

Savannah.

Statesboro

1

Thomasville. -rrftrm

-
' "

Valdosia"
^u^::;;;;;;;;;;;;-;

^H:
-
--
"
-

,S:S 25 948 18
' - 50,11,4,4,,49.,,.00,,82
150''16^2756--3227 879.25
TM t
Va1'?, "'T' *3 4J'289-94 J'JJ" 39,389.01
% -2 218,"304-81 345.40

^S 6 19a

' * 55,'

772.72 13.94

3470'-,887678707--.113354
5,991.15
4-405-l2
5,50L81

12'313"79 36>125-72 3'530-47 33,420.65

2"6.'**,02 07

$1,630,535.23 $1,572,536.37

$6,985,196.28 $6,284,710.55

93

DEPARTMENT OF AGRICULTURE

BY OBJECT

EXPENSE:

Personal Services

-

Travel Expense

.

-

Supplies, Materials.

-

-

Communications

Heat, Lights, Water.

Printing, Publicity.

Repairs, Alterations.

Rents

Insurance, Bonding

Indemnities:

Workmen's Compensation.

Livestock Disease Control

Pensions:

Employees' Retirement

Social Security.

Equipment Purchases

Miscellaneous-

-

-

OUTLAY: Lands, Buildings, and Improvements

YEAR ENDED JUNE 30th

1966

1965

$3,760,335.56 $3,453,008.12 - 613,195.64 595,524.96
- 128,582.57 194,725.14 108,029.39 108,213.20
- 90,802.97 83,821.18 215,812.86 183,656.21 21,505.41 33,791.33 653,207.20 652,999.16 20,335.79 25,086.29

8,260.46 11,929.78 156,709.40 136,099.85

225,340.45 119,243.05 38,695.50 - 676,636.13

206,098.87 101,875.14 44,573.64 350,166.20

$6,836,692.38 $6,181,569.07

148,503.90 103,141.48 $6,985,196.28 $6,284,710.55

Number of Employees on Payroll June 30th

831

817

FARMERS' MARKETS
The operating cost of the Farmers' Markets in the fiscal year ended June 30, 1966, exclusive of payments for new construction and improvements and Atlanta Farmers' Market payments, was $388,841.29. Revenue collected from the operation of the markets in the same period amounted to $163,173.23.
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, 1966, amounted to $443,190.04. 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, 1966, amounted to $445,804.45.

94
DEPARTMENT OF AGRICULTURE
Gross revenue of the Atlanta Farmers' Market amounted to $710,282.46 in the year ended June 30, 1966, 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 the terms of the contract. MARKET BULLETIN
Printing cost of the "Market Bulletin," published by the Department of Agriculture in the year ended June 30, 1966, was $94,104.39, and postage on bulletins mailed from the Covington Post Office amounted to $13,925.00. 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, 1965, was $104,290.00 and postage $13,808.75. In the fiscal year ended June 30, 1964, printing cost was $99,589.95 and postage $13,353.75. GEORGIA MILK COMMISSION
In the fiscal year under review, the accounts of the Georgia Milk Commission 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.
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,

95
DEPARTMENT OF AGRICULTURE
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, 1966.
The Commissioner of Agriculture, J. Phil Campbell, Jr., is bonded in the amount of $100,000.00. Employees of the Department of Agriculture are under schedule bond, with liability on each employee $50,000.00, except on the Comptroller (Cashier-Treasurer), on whom it has been increased by an additional indemnity of $50,000.00 by rider attached to bond.
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.
As previously stated in the comments, 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, 1966, serving under provisions of Legislative Act approved February 17, 1959, are listed in the unit report.
The Department of Agriculture has entered into several contracts with various units and these contracts are quoted in Appendix to report for year ended June 30, 1964. Amendments to these contracts since July 1, 1964, are shown in Appendix to the unit report.
ill

96

GEORGIA ART COMMISSION

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Accounts Receivable Clark, Robert M., Jr. Bryan, Dr. Wilhelmus B. _ Dodd, Lamar Tax--Air Travel. _
Total Current Assets

$ 3,306.30 365.98 $ 3,672.28

$

77.54

10.20

1.50

5.19

94.43

$ 3,766.71

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable.

$

RESERVES Private Trust and Agency Funds U. S. Income Tax... Georgia Income Tax

.$

256.00

109.98

177.54 365.98

SURPLUS Subject to Budget Adjustment for Fiscal Year 1967
Total Current Liabilities, Reserves, and Surplus.

3,223.19 $ 3,766.71

97
GEORGIA ART COMMISSION

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund.

1966

1965

$27,500.00 $ 100.00 (--)647.25 8,400.00
$26,852.75 $ 8,500.00

1,906.65

.00

$28,759.40 $8,500.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services-- Travel Expense... Supplies, Materials Communications Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding... Equipment Purchases Miscellaneous-
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

$16,805.15 $ 1,382.36

2,160.77 316.24

710.42 209.78

1,213.22

105.09

1,057.07

146.63

17.50

.00

2,077.88

511.50

210.00

135.00

1,090.00 3,736.75

111.09

50.00

$25,453.10 $ 6,593.35

3,306.30 1,906.65 $28,759.40 $ 8,500.00

98

GEORGIA ART COMMISSION

COMMENTS
FINANCIAL CONDITION
The Georgia Art Commission ended the fiscal year on June 30, 1966, with a surplus of $3,223.19, after providing the necessary reserve of $177.54 to cover outstanding accounts payable and reserving $256.00 for U.S. income tax and $109.98 for Georgia income tax withholdings held on this date.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia Art Commission for the year ended June 30, 1966, was $27,500.00, less $647.25 budget balancing adjustment, leaving a net appropriation of $26,852.75.
The $26,852.75 net appropriation together with the $1,906.65 cash balance on hand at the beginning of the fiscal period made a total of $28,759.40 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$25,453.10 of the available funds was expended for budget items of expense, with exceptions as shown, and $3,306.30 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

The Commission's expenditures for operating costs the past two years are compared in the following statement:
YEAR ENDED JUNE 30th

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity... Repairs, Alterations Rents Insurance, Bonding
Equipment Purchases... Miscellaneous

1S66
$ 16,805.15 $ 2,160.77 710.42 1,213.22 1,057.07 17.50 2,077.88 210.00 1,090.00 111.09
$ 25,453.10 $

1965
1,382.36 316.24 209.78 105.09 146.63 .00 511.50 135.00
3,736.75 50.00
6,593.35

Number of Employees on Payroll June 30th

2

1

GENERAL
Membership of the Georgia Art Commission is listed in the unit report. Mr. Lamar Dodd, Chairman, and Mrs. B. D. Adams, Treasurer, are each bonded for $10,000.00.

99

DEPARTMENT OF AUDITS

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Budget Balancing Adjustment

Revenue Retained Earnings from Services..

Transfers Other Spending Units.-

1966**

1965*

$ 550,000.00 $ 600,000.00

--

-00 (--)4,577.88

-

17,500.00

--- 3,630.00

7,608.00 4,460.00

Net Revenue Allotments
NON-REVENUE Private Trust Funds.
CASH BALANCES, JULY 1st Budget Fund

$ 571,130.00 $ 607,490.13

1,571.66 3,947.05

-

-

150,567.41 236,405.13

$ 723,269.07 $ 847,842.30

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense.... --

---

Supplies, Materials....

-

Communications

-

Printing, Publicity

Repairs, Alterations

-

Rents Insurance, BondingPensions, Benefits

.-- -

-

-

-

-

Equipment Purchases

-

Miscellaneous

-

-

Total Expense

-

Outlay Lands, Buildings, and Improvements (Contracts) Equipment-New
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 546,822.58 $ 603,378.90

30,475.67 28,840.23

12,377.89 4-915-29

15,770.38 3- 60-42

1,904.88

1,057.84

3,638.17

3,727.03

L452-40 87-00

1'444-74 87-00

28,824.30 -00
77-00

21,961.41 8,398.09
242.21

$ 630,575.18 $ 688,508.25

510-39 9-321-90

-00 4,819.59

1.571-66

3,947.05

81,289.94 150,567.41 $ 723,269.07 $ 847,842.30

*From Audit Report by John G. Martin, Certified Public Accountant. **From Audit Report by Houston D. Smith, Jr., Certified Public Accountant.

100 DEPARTMENT OF AUDITS

COMMENTS

A comparative statement of receipts and payments for the years ended June 30, 1966 and June 30, 1965, is presented on Pages 1 and 2 of the unit report. The regular appropriation was $550,000.00.

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 Farmers Market Authority State Hospital Authority

$ 7,500.00 7,500.00 5,000.00 5,000.00

$ 25,000.00

Cash on deposit, $82,598.61, was verified by communication with the depositories. The balances were as follows:
The Fulton National Bank of Atlanta, Atlanta, Georgia. .$ 72,598.61 The First National Bank of Atlanta, Atlanta, Georgia... 10,000.00
$ 82,598.61

Funds on deposit with The Fulton National Bank of Atlanta, $72,598.61, are secured by $50,000.00 of 2%% Treasury Bonds held in escrow by The Federal Reserve Bank of Atlanta. Funds on deposit in The First National Bank of Atlanta, $10,000.00, are secured by $20,000.00 of 4% Treasury Bonds of 1970, and are held 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:

101
DEPARTMENT OF AUDITS

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

Year Ended June 30th

1965

1966

Increase (Decrease)

$ 603,378.90 $ 546,822.58

28,840.23 30,475.67

15,770.38 12,377.89

3,600.42

4,915.29

($56,556.32) 1,635.44 (3,392.49) 1,314.87

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

1,904.88 3,638.17 1,452.40
77.00 87.00
28,824.30 9,832.29

847.04 (88.86)
7.66 (165.21)
(8,398.09) 6,862.89 5,012.70

$693,327.84 $640,407.47 ($52,920.37)

102
DEPARTMENT OF BANKING
CONSOLIDATED BALANCE SHEET
JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash In Banks and State Treasury Budget Fund Private Trust and Agency Funds Unclaimed Deposit Funds.--
Total Current Assets

$ 19,606.34 9,829.45
$ 39,435.79

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Budget Fund--For Salary Adjustments Private Trust and Agency Funds For Unclaimed Deposits

$ 4,047.24

$ 15,280.00 9,829.45

25,109.45

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

279.10 $ 29,435.79

103 DEPARTMENT OF BANKING

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation......

Budget Balancing Adjustment--

-

Revenue Retained

Earnings From Services

-

Transfers Other Spending Units

Net Revenue Allotments

NON-REVENUE Private Trust Funds

CASH BALANCES, JULY 1st Budget Fund. Private Trust Funds

1966

1965

* 4SS.4M.CO $ 340,000.00 (--) 28.12 8,966.26

--

I26-50

^d.uu

- (-)5.214.42 (--)4,789.12

--~* 397,347.96 $ 344,450.14

603-23

3,719.6b

L4-61 ^-TM

^44.74 8-151'16

$408,897.54 $357,165.70

DISBURSEMENTS

GOVERNMENTAL COST
Expense Personal Services. Travel Expense Supplies, Materials Communications Printing, Publicity.....
Repairs, Alterations
Rents Insurance, Bonding
Pensions, Benefits Equipment Purchases
Miscellaneous

-
-

-

-

--

Total Governmental Cost

-

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 269,511.84

61,246.33 3,133.03

6,361.60 J,29a41

\*K AZ

ownn

-

rl',,

PQS'S
- 3,288.57
494- 75

i 243,343.88 55,255.04 2,525.10 7,319.51 6,166.37 978. 75 1,820.89 889.00 21,920.76 2,615.17 935.80

-$ 379,266.23 $ 343,770.27

195-52

2,449.08

3J __Z___

1,524.61 9,421.74

$ 408,897.54 $ 357,165.70

104 DEPARTMENT OF BANKING

COMMENTS
FINANCIAL CONDITION
The Department of Banking ended the fiscal year on June 30, 1966, with a surplus of $279.10 in operating funds, to be transferred to the State Treasury in the next fiscal period, after providing the necessary reserve of $4,047.24 for liquidation of outstanding accounts payable and reserving $15,280.00 for salary adjustments and $9,829.45 for unclaimed deposits.

STATE 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, 1966, $7,350.00 was collected from fees for investigations of new banks and branch offices, $330.00 for private bank registration fees, $370,980.00 for open bank examinations, $23,480.58 for credit union examinations, $16,462.16 for credit union supervision fees, and $1,500.00 license fees for sale of checks, making total revenue collections for the year $420,102.74, all of which was paid into the State Treasury in the period under review, as required by law.

State revenue collections for the past three years are compared in the following statement:

STATE REVENUE COLLECTIONS
Fees for New Bank Investigations Fees for Private Bank Registrations Fees for Open Bank Investigations Fees for Credit Union Examinations Fees for Credit Union Supervision Fees for Licenses--Sale of Checks

YEAR ENDED JUNE 30th

1966

1965

1964

$ 7,350.00 $ 9,450.00 $ 5,650.00

330.00

550.00

610.00

370,980.00 346,840.00 326,000.00

23,480.58 21,057.41 18,366.14

16,462.16 15,164.58 13,282.45

1,500.00 1,500.00

.00

$ 420,102.74 $ 394,561.99 $ 363,908.59

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Department for the year ended June 30, 1966, was $402,464.00, which with the budget adjustment of (--)$28.12 was decreased to $402,435.88.
In addition to the $402,435.88 provided as the current year's appropriation, $126.50 was received from sales of banking laws and other sources, making total departmental revenue for the year $402,562.38.

105

DEPARTMENT OP BANKING

From the $402,562.38 received, $924.42 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $4,290.00 for State Employees' Health Insurance, leaving net departmental revenue of $397,347.96.
The $397,347.96 net departmental revenue and the $1,524.61 cash balance on hand at the beginning of the period made a total of $398,872.57 available with which to meet expenditures approved on budget for the fiscal year.
$379,266.23 of the available funds was expended for budget approved items of'expense, and $19,606.34 remained on hand June 30, 1966, the end of the fiscal year.

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

EXPENSE

Personal Services

-

Travel Expense

-

Supplies, Materials

Communications

Printing, Publicity..

-

Repairs, Alterations.-

Bents
Insurance," Bonding Pensions (To Retirement System)

Equipment Purchases..-

Miscellaneous

-

YEAR ENDED JUNE 30th

1966

1966

1964

-$ 269,511.84 $ 243,343.88 $ 236,072.08

61,246.33 55,255.04 59,796.98

3,133.03 2,525.10 2,393.28

6,361.60 7,319.51 6,344.63

5,290.41 6,166.37 6,432.37

1.028.72 2,165.47

978.75 1,820.89

593.37 1,177.58

807.00

889.00

917.25

25,938.51 21,920.76 20,294.49

3,288.57 2,615.17 1,512.80

494.75

935.80

357.25

$ 379,266.23 $ 343,770.27 $ 335,892.08

Number of Employees on Payroll

June 30th.

-

38

34

36

PRIVATE TRUST AND AGENCY FUNDS
There was on deposit June 30, 1966, in the name of the Department of Banking, $9,829.45 representing accumulated deposits from liquidation of banks and credit unions that have not been claimed and interest thereon.

106
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.
The Assistant Superintendent of Banks, examiners and assistant examiners are bonded for $10,000.00 each. In the year ended June 30, 1965, a Public Employees Blanket bond was written for other employees of the Department except as noted above or until anniversary dates listed in the unit report.

107
CAPITOL SQUARE IMPROVEMENT COMMITTEE

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Revenue Retained Earnings From Services

Transfers Other Spending Units -

Net Revenue Allotments--

CASH BALANCES, JULY 1st Budget Fund

1966**

1965*

$2,827,752.87 $2,627,752.87

-00

2,550.00

(.--% 500.00 (--)7,500.00

__$2,820,252.87 $2,622,802.87

-- - 556,109.95

29,165.28

$3,376,362.82 $2,651,968.15

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Supplies, Materials

-

Heat, Light, Power, Water

Rents-Authority Rentals..

Miscellaneous.

-

-

Total Governmental Cost

CASH BALANCES, JUNE 30th Budget Fund

- * 11,592.50 $ 8,266.12

2,745.91

5,729.96

3,177,752.85 1,977,752.87

--- 184,271.56 104,109-25

- $3,376,362.82 $2,095,858.20

-00 556,109.95 $3,376,362.82 $2,651,96a 15

From Audit Report by John G. Martin, Certified Public Accountant. **From Audit Report by Houston D. Smith, Jr., Certified Public Accountant*

108 CAPITOL SQUARE IMPROVEMENT COMMITTEE

COMMENTS
FINANCIAL CONDITION
The Capitol Square Improvement Committee ended the fiscal year on June 30, 1966 with no surplus. There were no accounts payable outstanding at the year end.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Capitol Square Improvement Committee for the year ended June 30, 1966 was $150,000.00 for operating costs and $2,677,752.87 for capital outlay for annual cost of acquiring the Judicial, Agricultural, Health and other State Office Buildings and facilities.
The $2,827,752.87 appropriation together with the balance for outlay of $500,000.00 that was left on deposit with the State Treasurer from the preceding year and the cash balance of $56,109.95 on hand at the beginning of the fiscal period made a total of $3,383,862.82 with which to meet expenditures approved in budget for the year ended June 30, 1966. Of this amount, $7,500.00 was transferred to other spending units, leaving net funds available of $3,376,362.82.

COMPARISON OF OPERATING COSTS
The Committee's expenditures for operating costs for the past three years are compared in the following statement:

EXPENDITURES
Cleaning and Sanitary Expense Heat, Light, Power and Water. Building Cleaning Contract Rents State Office Building Maintenance Legislative Dinner Insurance and Bonding

YEAR ENDED JUNE 30th

1966

1965

1964

$ 11,592.50 $ 8,266.12 $ 8,627.48

2,745.91

5,729.96 10,292.10

.00 97,380.00 96,086.23

3,177,752.85 1,977,752.87 1,977,752.87

177,394.56

.00

.00

6,877.00

6,729.25

7,483.50

.00

.00

(18.00)

$3,376,362.82 $2,095,858.20 $2,100,224.18

GENERAL
Membership of the Capitol Square Improvement Committee is listed in the unit report.

109

COMPTROLLER GENERAL

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund State Revenue Collections Fund Private Trust and Agency Funds Employees'Retirement
Accounts Receivable Travel Overpayments James L. Bentley M. H. Blackshear
Total Current Assets

- -

$18,376.13 23,698.00
-05 $42,074.13

$ 2,183.77 4.50 2,188.27
$44,262.45

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding.

$17,624.46

RESERVES Revenue Funds--To be Transferred to State Treasury, -$23,698.00

Private Trust and Agency Funds

Employees' Retirement

-05

23,698.05

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

2,939.94 $44,262.45

110 COMPTROLLER GENERAL

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adj ustment.Revenue Retained Donations Earnings from Services Transfers Other Spending Units..
Net Revenue Allotments.
NON-REVENUE Private Trust Funds.. State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund State Revenue Collections Unfunded Private Trust Funds
DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense.. Supplies, Materials Communications. Printing, Publicity.. Repairs, Alterations.. Rents Insurance, Bonding. Pensions, Benefits... Indemnities.. Equipment Purchases Miscellaneous..
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds..
CASH BALANCES, JUNE 30th Budget Fund. State Revenue Collections Unfunded

1966

1965

$1,068, 111. 00 $ 925,000.00 (--) 109.40 (--) 19.80

.01

.00

.00

61.50

(--)13,901.13 (--)12, 089.95

$1,054,100.48 $ 912,951.75

6,162.90 (--) 1, 559.00

10,644.79 2,394.00

10,288.79

6,005.56

25,257.00

22,863.00

.00 (--) 3.02

$1,094,250.17 $ 954,856.08

$ 713,634.05 $ 621,150.11

118, 697.74 113,542.90

_

18,171.35

11,689.53

48,252.45

36,295.43

30,973.44

22,207.77

9,647.39

3,875.56

9,469.98

5,195.45

172.53

170.54

64,999.43

54,653.42

3,233.95

3,771.24

23,569.28

32,108.56

5,191.55

4,008.01

$1,046,013.14 $ 908,668.52

6,162.90

10,641.77

18,376.13 23,698.00

10,288.79 25,257.00

$1,094,250.17 $ 954,856.08

Ill

COMPTROLLER GENERAL
COMMENTS
FINANCIAL CONDITION
The Comptroller General's office had an operating surplus of $2,939.94 on June 30, 1966, after making provisions for liquidation of $17,624.46 accounts payable and purchase orders outstanding and reserving $.05 for Employees' Retirement withheld and not remitted at June 30, 1966, and $23,698.00 balance of revenue collections which should have been transmitted to the State Treasury by June 30, 1966.
The surplus of $2,939.94 represents the unexpended portion of budget allotments to this department and should be remitted to the State Treasury immediately.

STATE 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, $17,571,609.81 was collected from taxes and fees, as detailed on page 8 of the unit report. These collections and the $25,257.00 on hand not paid to the State Treasury before the beginning of the fiscal year on July 1, 1965, made a total of $17,596,866.81 to be accounted for.
$17,573,168.81 of the total to be accounted for was transferred to the State Treasury in the year, and $23,698.00 remained on hand at June 30, 1966.
State Revenue collections for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

STATE REVENUE COLLECTIONS 1966

1965

1964

Insurance Regulatory Fees
Insurance Agents' Occupational Tax and License Fees
Insurance Premium Tax. Sale of Manuals and Other. Safety Fire Prevention Fees industrial Loan Fees Industrial Loan Tax.

$ 342,324.70 $ 334,345.00 $ 325,129.00

435,456.00 15,435,976.67
4,810.11
56,065.81 339,300.00 957,776.52

683,538.81 15,226,130.30
5,960.87
50,310.81 340,150.00 928,104.75

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

$17,571,609.81 $17,568,540.54 $15,356,681.09

112 COMPTROLLER GENERAL

The increase in insurance agent's occupational tax and license fees in the year ended June 30, 1965, over the fiscal year ended June 30, 1964, resulted from a complete change in the billing system for these items, collections that ordinarily would have been collected in the fiscal year ended June 30, 1964, were not collected until July and August, 1964, and are shown in the year ended June 30, 1965. The billing system is now becoming stabilized.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operating the Comptroller General's office in the fiscal year ended June 30, 1966, was $1,068,111.00. From this amount, $109.40 was returned to the State Treasury on June 30, 1966, leaving net appropriations of $1,068,001.60. From this $1,068,001.60, $13,901.13 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and Employees' Health Insurance. $.01 was deposited to the payroll account to make deposit the same amount of payroll, making total departmental revenue of $1,054,100.48.
The net departmental revenue of $1,054,100.48 and the $10,288.79 cash balance at the beginning of the fiscal year made a total of $1,064,389.27 available with which to meet expenditures approved on budget for the period under review.
$1,046,013.14 of the available funds was expended in the fiscal year for expense of operating the Comptroller General's office, and $18,376.13 remained on hand at June 30, 1966.

COMPARISON OF OPERATING COSTS

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1966

1964

Comptroller General and Insurance

Commissioner

..$ 625,393.70 $ 524,998.50 $ 501,558.25

Safety Fire Commissioner

287,137.68 261,956.97 205,594. 67

Industrial Loan Commissioner

133,481.76 121,713.05 111, 481.40

$1,046,013.14 $ 908,668.52 S 818,634.32

113
COMPTROLLER GENERAL

BY OBJECT

EXPENSE

Personal Services

-

Travel Expense

.1

Supplies, Materials

---

Communications

-

Printing, Publicity

Repairs, Alterations

-

Rents .

---

Insurance, Bonding

--

Pensions, Social Security

Pensions, Employees' Retirement

System..

--

-

Indemnities Equipment Purchases..

Miscellaneous

-

YEAR ENDED JUNE 30th

1966

1965

1964

$ 713,634.05 118,697.74 18,171.35 48,252.45 30,973.44 9,647.39
9,469.98 172.53
20,684.85

621,150.11 113,542.90 11, 689.53 36,295.43 22,207.77
3,875.56 5,195.45
170.54 16,687.21

542,137.00 92,459.99 15, 944.04 29,945.13 22,012.98 29,785.87
311.14 272.57 14, 617.05

44,314.58 3,233.95 23,569.28
5,191.55

37,966.21 3,771.24 32,108.56 4,008.01

29,426.36 .00
38, 692.10 3,030.09

$1,046,013.14 $ 908,668.52 S 818,634.32

Number of Employees on Payroll

June 30th

Comptroller Gen. and Ins. Comm.

73

63

59

Safety Fire Commissioner

38

40

33

Industrial Loan Commissioner

18

15

17

129

118

109

GENERAL
In the period under review, $81.50 was received from Mr. James L. Bentley, $1.25 from Mr. B. A. Brackett, $19.79 from Mr. George E. Cashin, $9.27 from Mr. H. A. Gober and $16.80 from Mr. H. B. Sturtevant for disallowed items of travel expense in the previous fiscal year. Additional disallowed travel payment in previous years of $7.68 to W. C. Baggs and $3.60 to Mrs. T. O. Monfort were still uncollected at June 30, 1966.

114 COMPTROLLER GENERAL

In the period under review, the following items were not proper expenditures:

M. H. Blackshear Tip Parking Fee

$ .50 4.00

James L. Bentley Charter Plane Service Paid Car Rental Paid

$ 4.50
$2,822.45 44.20

Less 8536 Miles Traveled at $.08 per mile Overpayment

$2,866.65 682.88 2,183.77

2,188.27

When Mr. Bentley and Mr. Blackshear were notified that the above items totaling $2,188.27 were not proper expenditures, they promptly refunded the respective amounts and the checks were deposited to the Department's maintenance account on September 6, 1966.
Suggestions were offered concerning accounting procedures and travel regulations in areas where we considered such suggestions would be beneficial to the Department's operation.

115

STATE BOARD OF CORRECTIONS CONSOLIDATED BALANCE SHEET
JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

Budget Fund

Private Trust and Agency Funds

Reidsville State Prison

$

Special Fund--State Penal and Rehabilitation

Authority

Collection for State Penal and Rehabilitation

Authority Georgia Income Tax Fund

Social Security Tax Fund....

98,207.69
127,596.55
7- 3,127.71 25,210.29

805,176.77 254,149.24

Accounts Receivable

Ga. State Prison Industries--For Social Security,

Retirement and Health Insurance Costs

$

Inmate Labor and Miscellaneous

Accounts in Litigation--City of Baxley, Georgia.

2,167.61 5,240.91 16, 605.57

24,014.09

Total Current Assets.

$1,083, 340.10

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable (List on File) Social Security--Employer's Contributions

192,976.95 24, 836.95 $ 217,813.90

RESERVES

For Accounts Receivable

For Private Trust and Agency Funds

Reidsville State Prison

.$

Special Fund--State Penal and Re-

habilitation Authority

Collection for State Penal and Re-

habilitation Authority

Georgia Income Tax

Social Security

$
98,207.69
127, 596.55
V- 00 3,127.71 25,210.29

24,014.09 254,149.24

For Special Rents--Georgia Prison Industries Administration

375,000.00 653,163.33

SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

212,362.87 $1,083,340.10

116 STATE BOARD OF CORRECTIONS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings from Service.. Transfers Other Spending Units.
Net Revenue Allotments NON-REVENUE
Private Trust Funds CASH BALANCES, JULY 1st
Budget Fund Private Trust Funds
DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents--Regular Rents--State Penal and Rehab. Auth Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense Outlay
Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials Repairs, Alterations Rents Insurance, Bonding Contracts
Equipment--New NON-GOVERNMENTAL COST
Private Trust Funds CASH BALANCES, JUNE 30th
Budget Fund Private Trust Funds

1966

1965

...$5,150,000.00 $4,330,000.00 61,100.00 (--)99,782.01

935,182.27 1,347,088.39 (--)58,502. 35 (--)53, 216.51
$6,087,779.92 $5,524,089.87

1,012,225.87 867,977.07

335,247.31 428,365.59

372,512.71 500,997.91

$7,863, 618. 69 $7, 265,577.56

.$2, 301,416. 94 $2,126,193.89

101,241.73

95,343.63

1,938,191.58 1,991,727.52

34,534.27

29,126.31

155,300.52 130,001.11

5,873.15

4,063.74

29,118.46

27,184.68

3,000.37

563.70

525, 000.00 400, 000.00

1,928.60

21,048.09

261,126.90 300,852.95

25,495.13

35,756.51

186,531.61 158,511.30

3,461.32

4,538.75

...$5,572,220.58 $5,324,912.18

1,075.00 .00
30,821.37 43.00 14.00 .00
12,876.00 800.51

3,263.07 44.96
46,266.85 3,899.53
141.00 72.50 137,754.55 45,000.63

1,214,780.22 940,609.39

805,176.77 225,811.24

335,247.31 428,365.59

$7,863, 618. 69 $7,265,577.56

117
STATE BOARD OF CORRECTIONS COMMENTS
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30,1966, with a surplus of $212,362.87, after providing the necessary reserve of $192,976.95 to cover outstanding accounts payable, $24,836.95 for employer's contributions to Social Security, $24,014.09 for accounts receivable, $375,000.00 for special rents to Georgia Prison Industries Administration, and reserving $254,149.24 for Private Trust and Agency Funds held on this date.

STATE REVENUE COLLECTIONS
The State Board of Corrections is a revenue-collecting agency for receipts from farming and other activities at Georgia State Prison.
Total revenue collected in the year ended June 30, 1966, was $935,182.27, which was retained by the Board as reimbursement of expense incurred in operations, as authorized by Legislative Act approved February 25, 1949.
State revenue receipts retained the past year are compared with collections by the Board in the two previous fiscal periods, as follows:

YEAR ENDED JUNE 30th

1966

1965

1964

Sdean"dFats;:::::::::::: CowsandHogs
?obacco. ::::::::: Surplus Horses and Mules Peanuts and Pecans. Other

----$

2,208.48 $ 11,266.95 i.TM-"
-00 1.495.00
8"-*r
18,505.94 $

I^M
20,388.90 i>560-28
.00 .00 ^
23,433.04 $

i^ .00
2-401-32 49.70 747.50
^^
15,503.58

Industrial Department Sales

Tags and Markers

-

panting

-

~* 10.963.35 $ 372,864.75 $ 300,^6.05

7,284.12

7, 635.10

6.5*4.55

$ 18,247.47 $ 380,499.85 $ 306,950.60

inmate Labor Road Contracts

-$ 9*. 0*0-50 $ 82,233.00 $ 110,231.75 V74.H9.50 $ 803,250.00 $ 854,403.50

118 STATE BOARD OP CORRECTIONS

Other Sales and Income
Utility Services Insurance Recoveries Crushed Stone.. Other Receipts

YEAR ENDED JUNE 30th

1966

1965

1964

..$ 17,320.73 $ 16,936.40 $ 16,829.42

1,229.08

536.70 13,683.57

.00

.00

1,283.59

11,719.05 40,199.40 39,479.84

$ 30,268.86 $ 57,672.50 $ 71,276.42

$ 935,182.27 $1,347,088.39 $1,358,365.85

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Board of Corrections for the year ended June 30, 1966, was $4,750,000.00, plus $61,100.00 budget balancing adjustment, making a total of $4,811,100.00.
Appropriation for outlay in the fiscal year ended June 30, 1966, was $400,000.00.
In addition to the $5,211,100.00 total funds provided by allotment of State funds, the Board collected and retained revenue amounting to $935,182.27, as previously referred to, making total receipts for the year $6,146,282.27.
From the $6,146,282.27 received, $13,815.36 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $44,686.99 for Employees' Health Insurance, leaving net departmental revenue of $6,087,779.92.
The $6,087,779.92 net departmental revenue together with the $335,247.31 cash balance on hand at the beginning of the fiscal period made a total of $6,423,027.23 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$5,572,220.58 of the available funds was expended for budget items of expense, $45,629.88 for outlay and $805,176.77 remained on hand June 30, 1966, 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:

119

STATE BOARD OF CORRECTIONS YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

Administration...

-

--$ 406,776.30 $ 253,135.38 $ 221,799.39

Main institution

- 1,779,235.13 1,928,626.40 1,735 92.99

Industries

(-)35,496.74 108,412.25

95,046.70

SoaSactor'y"
GarSTactorV;;.::::
Farms

39,968.43 TM. TM
.. 410,934.36

40,293.33 ^ TM 2 415,366.53

39,533.86 JJ ; 5 360,170.12

State Penal"a"nd Rehabilitation Auth. . 400,000.00 513,772.00 400,000.00

Georgia Industrial Institute-Alto..... 838,316.93 718,932.25 603,449.67

Georgia Prison Industries Adminis

125,000.00

.00

.00

Prison Branches

-1,652,959.73 1,505,337.41 1,312,036.25

$5,617,850.46 $5,561,355.27 $4,864,651.97

BY OBJECT

Personal Services Travel Expense Supplies, Materials;:;:: Communications..... Heat, Lights, Water Printing Publicity Repairs Alterations PJL Insurance" Bonding"
Indemnities EoS^ent Purc"ha"s"e"s;::... Miscellaneous

$2,301,416.94 $2,126,193.89 SI. 786, 623.90

101.241.73

95,343.63

97,834.59

1,938,191.58 1.991,727.52 1,939 662.56

34,534.27 155,300.52
- 5,873.15
- 29,118.46 .. 528,000.37

29,126.3 130,001.11
4,063.74
27,184.68 400,563.70

25,272.97 122,436.56
3,753.67
31,773.66 400,717.30

'-'-.-- 1,928.60

21,048.09

44,012.23

25.495.13 - 186, 531.61
3,461.32

35,756.51 158,511.30
4,538.75

24,083.45 80,162.29 2,014.54

$5,572,220.58 $5,324,912.18 $4,761,655.22

OUTLAY Land and Buildings Equipment-New

$ 44,829.37 $ 191442.46 $ 60,89776

800-51

45,000-63

42,093.99

$ 45,629.88 $ 236,443.09 $ 102,996.75

$5,617,850.46 $5,561,355.27 $4,864,651.97

Average Daily Inmate CountAll Units

4,800

4,783

4,951

Figures on the number of inmates furnished by officials of the State Board of Corrections covering all the prison branches show an increase in average daily inmate count from 4,783 to 4,800, a net increase of 17 in the year ended
June 30, 1966.

120 STATE BOARD OF CORRECTIONS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds receipts handled at the Reidsville State Prison in the year ended June 30, 1966, amounted to $573,749.62, which with a balance of $93,506.67 on hand at the beginning of the period made a total of $667,256.29 to be accounted for. Of this amount $569,048.60 was disbursed for objects of trust, and $98,207.69 remained on hand June 30,1966, 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 State Prison are examined at the same time and in the same manner as are the General Fund accounts of the State Board of Corrections.
Purchases are made at the prison store by employees of 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.
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, 1966, the Board held $127,596.55 of State Penal and Rehabilitation Authority Funds, $3,127.71 State of Georgia Income Tax Withholdings, $25,210.29 Social Security Tax Withholdings, and $7.00 collected for State Penal and Rehabilitation Authority. The State of Georgia Income Tax Withholdings and the Social Security Tax Withholdings were remitted in July, 1966.
GENERAL
In the fiscal year ended June 30,1966, one 1966 9-passenger Bel-Air station wagon and six 1966 Chevrolet Suburban carryalls were purchased by State Board of Corrections.

121
STATE BOARD OF CORRECTIONS
Information regarding the purchasing and use of these vehicles, as to whether or not they were acquired as passenger-carrying vehicles, 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.
All officials and employees of the State Board of Corrections should be advised of Code Sections 40-2003 and 40-9902 regarding motor vehicles. These Code Sections are quoted in Appendix to the unit report.
As of July 1,1965, Georgia State Prison discontinued manufacturing motor vehicle tags and prison clothes.
The raw materials left on hand were sold to Georgia Prison Industries Administration, a public corporation of the State of Georgia, created by House Bill Number 650, 1960 Georgia Laws, approved March 17, 1960.
The revenue received from the sale of raw materials has been credited against expense of Georgia State Prison Industries for the year ended June 30, 1966.
Public Employees Blanket Bond was on file and presented for examination, covering all employees and officials, with the exception of Board Members, for $25,000.00 and additional $15,000.00 for the officials listed m the umt report.
Members of the State Board of Corrections on June 30, 1966, are listed in the unit report.

122

DEPARTMENT OF DEFENSE

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

Budget Fund

Private Trust and Agency Funds

U.S. Income Tax

$

G. M. I. Student Fund

_

$ 136, 285.21

68.45 .09

68.54 $ 136,353.75

Accounts Receivable

Due from U. S. Government on Reimbursements

Civil Defense Division...

s

Office of Emergency Planning

4,421.03 2, 674.26

7, 095.29

Total Current Assets.

$ 143,449.04

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 12,120.48

RESERVES For Armory Contracts to Mature. For Repairs to Armories Milledgeville Armory Thomasville Armory Atlanta 406 Ord. Co. Armory

.$ 11,810. 50

2,200.00 2,700. 00 19,487.00

24,387.00

For Contracts to Mature--Repairs For FY 1966 State Funds Carried Forward for
Adjustments For Georgia Military Institute For Private Trust and Agency Funds
Georgia Military Institute
SURPLUS For Operations--Subject to Budget Approval.

61.43
9, 036.00 3, 582.12
68.54

48, 945.59

82, 382.97

Total Current Liabilities, Reserves, and Surplus
Surplus Military Division Civil Defense Division Office of Emergency Planning

$ 143,449.04
$ 79,000.00 1,331.33 2,051.64

$ 82,382.97

123

DEPARTMENT OF DEFENSE

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation......

-

Budget Balancing Adjustment

Eevenue Retained Grants from U.S. Government
Earnings, Recoveries Transfers Other Spending Units..

1966

1965

B35 OOO-OO . *

81,083.59

98,784.23

571,192.78

,,,, 573,289.27

1.013-00

L^as

(~)45,334.94 (-)94,949.57

Net Revenue Allotments

$1,442,954.43 $1,203,508.78

N?Svr^Funds

-

CASH BALANCES, JULY 1st
ISS^^^r:::::::::

Private Trust Funds

-

---

1B-I33.es
^>

ikM
S~S 85"5a

$1,497,729.76 $1,340,526.24

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Sertces

* 5M.W.89 "JML

Tr^elEspeps.

2.m5-02

????

supplies, Materials.

>*

=""

?ComSmuCnica^tio.nsr^w^-:.::::-.::--::::--::-.:-.:

!.
SSS

**

^Iterations

*-

J-

r,,cTBo^::::::::::::::::::::::":"--- 5S ss Srts;SS;-isV,,-,,s\-::::::::::::::::::::::::: . .L

Sp^r^VoWs;;-:.:::::::::::::::::::::::".::: ^g* ^u

Miscellaneous

-

1,918.24

1,951.87

Total Expense

$1,331,842.34 $1,213,402.13

Outlay Lands, Buildings, and Improvements Contracts

,'.on., ".469.44

,,- non 1Q 75,190.13

NON-GOVERNMENTAL COST

Private Trust Funds

-

-- 18,132.68

f^Tf

CASH BALANCES, JUNE 30th

ludS lu^^^^^""^"^: & * &

Private Trust Funds

-09

'

$1,497,729.76 $1,340, 526. 24

*State Defense Corps Account closed out year ended June 30, 1965.

124
DEPARTMENT OF DEFENSE
COMMENTS
FINANCIAL CONDITION
The Department of Defense ended the fiscal year on June 30, 1966, with a surplus of $82,382.97, after providing the necessary reserve of $12,120.48 to cover outstanding accounts payable and reserving $11,810.50 for armory contracts to mature, $24,387.00 for repairs to armories, $61.43 for contract repairs, $9,036.00 carried forward for adjustments, $3,582.12 for Georgia Military Institute, and $68.54 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Department of Defense for the year ended June 30, 1966, was $835,000.00 which with budget balancing adjustment of $81,083.59 made a total allotment of state funds of $916,083.59.
In addition to the $916,083.59 funds provided as the current year's appropriation, the Department of Defense received $571,192.78 from the U. S. Government, and $1,013.00 from the sale of used vehicles, making total receipts of $1,488,289.37 for the fiscal year.
From the $1,488,289.37 received, $45,334.94 was transferred to other units of the State Government, leaving net departmental revenue of $1,442,954.43.
The $1,442,954.43 net departmental revenue together with the $36,642.56 cash balance on hand at the beginning of the fiscal period made a total of $1,479,596.99 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$1,331,842.34 of the available funds was expended for budget items of expense, $11,469.44 for construction of armories and $136,285.21 remained on hand June 30, 1966, the end of the fiscal year.
Operating costs the past year include payments of $212,893.40 for National Guard Unit allowances and $369,916.59 grants to cities and counties from Federal funds for Civil Defense operations.
Federal Civil Defense funds, from which grants to cities and counties are made, were handled by the State Treasurer as Custodian, with disbursements made on authorizations signed by the State Adjutant General. However, these funds are now administered by the Department of Defense through their P & A account with Federal funds received by letter of credit procedure as outlined in Office of Civil Defense Manual 7800.1.

125

DEPARTMENT OF DEFENSE

COMPARISON OF OPERATING COSTS

The Department's expenditures for operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

Office-Administration, State Armories,

Ga. MiL Inst., Office of Emergency-

Planning, and Radiological Defense*.$ 720,715.66 $ 630,983.67 $ 810,773.37

National Guard Organizations

212,893.40 211,232. 94 175,078.52

Construction of Armories--Buildings.. 11,469.44

75,190.13

2,895.90

State Active Duty Service...

28,316.69

30,708.60

22,458.85

Grants to Cities--Counties

369,916.59 340,476.92 248,356.73

$1,343,311.78 $1,288,592.26 $1,259,563.37

(*) Operation of tlie Radiological Defense Unit only in the fiscal year ended June 30, 1966.

BY OBJECT
EXPENSE Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity.. Repairs, Alterations Rents... Insurance, Bonding Pensions Indemnities Grants to Cities and Counties for Civil Defense Operations National Guard Units Equipment Purchases Miscellaneous..

$ 544,187.89 $ 499,801.44 $ 444,189.29

26,075.02

26,095.63

28,876.18

16,275.43

24,857. 31

20,150.79

19,655.99

20,449.40

18,554.10

8,189.85

7,094.14

6,821. 93

9,245.31

193.12

1,760.84

21,790.52

3,102.96

3,090.26

2,453.75

4,756.03

4,465.31

21,243.51

20,341. 67

19, 527.10

48,724.73

42, 654. 57

36, 532. 96

.00

27.00

.00

369,916.59 212,893.40 29,277.11
1, 913. 24

340,476. 92 211,232. 94
10,367.13 1, 951.87

248, 356.73 175,078. 52 26,773.31
2, 852.40

OUTLAY

$1,331,842.34 $1,213,402.13 $1,037,029.72

Lands, Buildings, and Improvements

Contracts.

11,469.44

75,190.13

2,895.90

Equipment--New

.00

.00 219,637.75

$1,343,311.78 $1,288,592.26 $1,259,563.37

Number of Employees on Payroll June 30th

90

84

84

126
DEPARTMENT OF DEFENSE
SERVICE CONTRACT DIVISION
Operation of the Service Contract Division is reported, pages 37 through 43 of the unit report, as a memorandum account only. The U. S. Government contributed $301,724.26, and the Department of Defense contributed $71,000.00 to this Division.
AUTOMOBILES USED BY THE DEPARTMENT OF DEFENSE
U. S. Government cars are used by the Military Division of the Department and the expense of repairs and upkeep of these cars are paid by the Department of Defense.
The Civil Defense Division of the Department of Defense owns vehicles listed in the unit report. The unit of individual assignment of each vehicle is also indicated as per list in the unit report.
BUILDING PROGRAM
A Building Program for construction of new armories was begun in the year ended June 30, 1954, and on page 23 of the unit report will be found a schedule of payments that have been made from beginning of contracts through June 30, 1966.
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 for $10,000.00. Earl Bodron, Service Contract Officer, is bonded for $10,000.00. 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.
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.

127
DEPARTMENT OF DEFENSE
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, the Radiological Defense Unit was initiated by the Department of Defense under provisions of the Civil Defense Act of 1950, as amended and as set forth in Public Law 920. However, the Radiological Defense account was closed as of June 30, 1966, and the functions and responsibilities of this unit are to be assumed by the Department of Public Health in the ensuing fiscal year.
.

128

DEPARTMENT OF EDUCATION

BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

Budget Fund

For Operations..

-

-

For Capital Outlay

-

-

$16,939,599.25 2,530,207.51

Private Trust and Agency Funds

Pickens County Board of Educa-

tion Deposit

-$16,000.00

Employees'Health Ins. Fund

5.22

$19,469,806.76 16,005.22

$19,485,811.98

Accounts Receivable

Due from Federal Government

Vocational Act of 1963 (P L 88-210)

$ 1,288,109.55

Appalachia Funds (P L 89-4)

--- 1,165,139.00

Manpower Development and Training

(PL 87-415) --

--

927,407.05

National Defense Education Act Funds

1,401,994.34

Educational Television Faculties Act

(PL 87-447)

- 863,891.00

Grants for Public Libraries (P L 88-269)

722, 383.00

Equal Educational Opportunities (P L 88-352)_ 28,554.39

Office of Economic Opportunity--Adult Edu-

cation (PL 88-452).

--- 523,814.92

Civil Defense

2,571. 68

School Lunchroom and Milk Program

924,902.24

Special Grants (P L 89-10)

Title I

-

6,564,676.36

Title II

703,020.40

Title V

-

-

31,434.30

Special Education Funds (Mentally Retarded). 16,554.52

$15,164,452.75

Other Accounts Receivable

For Supplies and Machine Rentals (Voc. Rehab.) 21,236.11

Audio-Visual Fees

-

- 20,544.56

Scholarship Funds for Prospective Teachers

9,731.88

State School Bldg. Authority (Maintenance). .7,500.00

Lunchroom Training Program Material

128.63

15,223,593.93

Total Current Assets

$34,709,405.91

129

DEPARTMENT OF EDUCATION

BALANCE SHEET

JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accts. Payable and. Purchase Orders Outstanding

Due to and from Institutions and Vocational Re-

habilitation Services

School for the Deaf

...$

North Ga. Technical and Vocational School..

South Ga. Technical and Vocational School.-

Vocational Rehabilitation Services

92,133.00 44,456.47 (--)8, 663.50 19,037.93

$ 1,922,220.95 146,963.90

Total Current Liabilities

$ 2,069,184.85

RESERVES

For Prior Year's Encumbrances

Regular Grants

$12,946,100.57

Vocational Education Grants

7,099,588.38

School Lunchroom and Milk Program Grants. . 924,902.24

Por Contracts to Mature

Capital Outlay Punds

2,530,207.51

Other

58,827.02

Por Library and Textbook Orders

296,238.89

For Surplus Property Section

139,397.01

For Surplus Commodity Section

908.80

For Veterans on Job Training

177.98

For Interest Earned

19,768.33

For Special Funds

39,431.97

For Private Trust and Agency Funds

Pickens County Board of Education, Deposit.. 16,000.00

Employees' Health Insurance

5.22

24,071,553.92

SURPLUS For Operations--Subject to Budget Approval..
Total Current Liabilities, Reserves, and Surplus

8,568,667.14 $34,709,405.91

130 DEPARTMENT OF EDUCATION

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS

Appropriation

$ 262,061,958.00

Budget Balancing Adjustment

77,597.58

Revenue Retained

Grants from U. S. Government

Vocational Education

4, 202, 855.46

Lunch and Milk Programs

7,728, 085.79

Veterans' Training Program

-00

National Defense Program

3,369, 337.11

Rural Library Extension

1,103, 942.00

Science Youth Activities

-00

Graduate Fellowships.

-00

Civil Defense--Adult Educ

909,001. 55

Coordinated Program--Voc. Rehab, and

Spec. Ed. Serv. for Mentally Retarded-

22,888.00

Manpower and Development Training.. 2,065,400.72

Area Development

(--) 2,800.00

Civil Rights Education Activities

10, 000.00

Education of Children of Low Income

Families

29,759,676.82

Educational Improvement for the Han-

dicapped

80,500.00

School Library Resources, Textbooks,

and Instructional Materials

1,402,741.92

Strengthening State Departments of

Education Donations

383,986.90 -00

Interest Earned

18,300.00

Earnings, Educational Services

740,878.31

Transfers Other Spending Units

(--) 5, 876,263. 54

I 240,347, 625.00 (--) 6,560,788. 35
4, 699, 741. 00 5,119, 217.15
27.33 2, 667,158.21
660,153.00 436.05
70, 400.00 55, 000. 00
47, 282.00 1,185, 951. 95
2,265. 35 .00
.00
.00
.00
.00 15,122.79 11,343. 33 755,491.25 (--) 5, 019, 374.98

Net Revenue Allotments

$ 308,058, 086. 62 $ 244,057,051.08

NON-REVENUE Private Trust Funds

176,524.81

113,510.34

CASH BALANCES, JULY 1st Budget Fund

- 12,768,652.40

10, 699,755.07

$ 321,003, 263.83 $ 254,870,316.49

131 DEPARTMENT OP EDUCATION

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials-. Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations.. Rents Insurance, Bonding Pensions, Benefits Grants to Civil Divisions Indemnities Equipment Purchases Miscellaneous
Total Expense
OutlayLands, Buildings, and Improvements Personal Services Contracts Equipment, Text and Library Books
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

1966

1965

$ 4,058,250.90 396,076.83 162,655.50 187,760.79 34,254.95 125,886.44 44,232.74 619,425.43 36,201.52 333,199.24
294,810,909.93 .00
537,533.57 196,812.75

$ 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 15,622.74 233,469.84
230,357,546.31 86.10
207,458.62 736,605.51

$301,543,200.59 $235,864,594.16

19,316.57 (--) 205,584.90
.00

870.97 511,194.68 5,611,493.94

160,524.81

113,510.34

19,469,806.76 12,768,652.40

16,000.00

.00

$321,003, 263. 83 $254,870, 316. 49

132 DEPARTMENT OP EDUCATION
COMMENTS
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
An associate or an assistant superintendent is placed in charge of each of these services.
The accounting records have been revised to fit into this reorganization of the Department, with the exception of the accounts under the Office of Vocational Rehabilitation Services, including the accounts for the Academy for the Blind and School for the Deaf which are kept separately as before the reorganization. Separate reports will be filed on these accounts. It is planned to bring these accounts into the central accounting office at a later date.
Beginning with the period under review, all accounts of the Department of Education, exclusive of the accounts under the Office of Vocational Rehabilitation Services have been merged into three funds or accounts as follows:
The General School Fund The Payroll Fund The Agency Fund
The General School Fund accounts and the Payroll Fund are kept on data processing equipment called "The System" except for the payments of grants under the Minimum Foundation Program to county and city school systems, which are paid directly to the school system by the State Treasurer from funds appropriated to the Department of Education.
The accounts of the North Georgia Technical and Vocational School and or the South Georgi a Technical and Vocational School that are operated unde the Vocational Division of the Office of Instructional Services are kept in "The System," but separate reports will be filed on these institutions as heretofore.
Budget code numbers have been adopted to show the breakdown of the receipts and disbursements into the major functions or services, and further breakdown into the various work units within the major classification by

133 DEPARTMENT OF EDUCATION
adding additional digits to the code number. Additional digits are used to show source of the receipt or the object of the expenditure. The 1000 series is used for the State Board of Education and State Superintendent of Schools, 2000 series for the Office of Instructional Services, 3000 series for the Office of School Administrative Services, 4000 series to be used for the Office of Vocational Rehabilitation Services when brought into the System and the 5000 series for the Office of Department Staff Services.
The remaining part of these comments, relative to financial position, available revenue and operating costs applies to the accounts covered in this report only, and does not include the financial position or receipts and disbursements in accounts covered in separate reports.

FINANCIAL CONDITION

The Department of Education ended the fiscal year on June 30, 1966, with an operating surplus of $8,568,667.14 to be used in the next fiscal year, subject to budget approval, after providing reserves of $1,922,220.95 for accounts payable and purchase orders outstanding, $146,963.90 for allotments due to the Vocational Rehabilitation Services and the institutions under the Department of Education, $20,970,591.19 for grants encumbered in prior years, $2,530,207.51 for capital outlay allotments, $58,827.02 for contracts to mature, $296,238.89 for library and textbooks orders, $139,397.01 for Surplus Property Section, $908.80 for Surplus Commodity Section, $177.98 for Veterans' Training Project, $19,768.33 for interest collected on textbook funds, $39,431.97 for Special Funds and $16,000.00 for deposit made by Pickens County Board of Education and $5.22 for Employees' Health Insurance held in the Private Trust and Agency Funds on this date.

Additional surplus shown in separate reports is as follows:

Vocational Rehabilitation Services Academy for the Blind School for the Deaf

$22,414.56 4,704.16
14,602.02

$41,720.74

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operations of the Department of Education for the fiscal year ended June 30, 1966, including supplemental appropriation approved February 18, 1966, was $238,361,958.00. Budget balancing adjustment of $77,597.58 increased the appropriation for operations to $238,439,555.58.

134
DEPARTMENT OF EDUCATION
State appropriation for capital outlay for the fiscal year ended June 30, 1966, was $23,700,000.00.
In addition to the total State appropriation of $262,139,555.58, the Department of Education received $51,035,616.27 in grants from the Federal Government, $301,466.16 from the State School Building Authority and $457,712.15 from earinings and other revenue as shown in detail on page 22 of the unit report, making total revenue receipts of $313,934,350.16.
From the $313,934,350.16 revenue received, a net of $3,335,610.03 was transferred to institutions under the Department of Education, $2,056,938.96 to Vocational Rehabilitation Services, $81,459.16 to other State units and $402,255.39 to units of the University System, all shown in detail on page 22 of the unit report, leaving net departmental revenue of $308,058,086.62, which added to the cash balance of $12,768,652.40 on hand at the beginning of the fiscal year made total funds of $320,826,739.02 available to the Department of Education to operate the services covered in this report.
From the $320,826,739.02 available funds, $6,732,290.66 was expended for administration and supervision, $291,950,469.66 for grants to county and city school systems, $1,831,248.04 for audio-visual material, library and textbooks, $114,576.14 for lunchroom and milk fund grants to private schools and charitable organizations, $914,616.09 grants for scholarships, fellowships and tuition, $408,508.96 for lands, buildings and improvements, less refunds of $594,777.29 from State School Building Authority for capital outlay funds expended in previous periods, and $19,469,806.76 remained on hand at June 30, 1966, the end of the fiscal year.
Revenue receipts and operating costs of the Department of Education for the past three fiscal years are compared in the following statement:

135

DEPARTMENT OF EDUCATION

YEAR ENDED JUNE 30th

REVENUE RECEIPTS

1966

1965

1964

State Appropriation

For Operations

$238, 439,555.58

For Capital Outlay

23,700,000.00

Federal Grants...

- 51,035,616.27

State School Building Authority. 301,466.16

Other Revenue

-- 457,712.15

Transfers

To Institutions

(--)3,335, 610.03

Voc. Rehab. Services

(--)2,056,938.96

Other State Agencies

(--) 81,459.16

Units of the Univ. System.. (--) 402,255.39

$210, 086,836. 65 23,700,000.00 14,507, 632.04 309,736. 64 472,220.73
(--)2,796, 897. 82 (--)1,987,865.01 (--) 51,292.10 (--) 183,320.05

$188, 605,410.88 20,350, 000.00 11,073,004.78 798,893.53 486,862.76
(--)2,870,941.52 (--)1,966, 898.00 (--) 30,870.36 (--) 169,759.06

$308,058,086. 62 $244,057,051.08 $216,275,703.01

DISBURSEMENTS

BY OBJECT

EXPENSE

Personal Services

$ 4,058,250.90 $ 3,118,919.76 $ 2,627,824.97

Travel Expense

396,076.83

288,046.03

253,341.08

Supplies and Materials

162, 655.50

137, 610.52

101,595.38

Communications

187,760.79

133,371.42

123,509.60

Heat, Lights, Power and

Water

34,254.95

33,065.86

21,484.35

Printing and Publicity

125,886.44

132,050.18

87,049.58

Repairs and Alterations

44,232.74

21,254.90

20,588.01

Rents--Regular

286,221.51

174,244.93

70,537.51

St. School Bldg. Auth. 333,203.92

275,241.44

101,354.00

Insurance and Bonding

36,201.52

15,622.74

69,297.07

Pensions--Emp. Retirement. 242,944.69

168,732.01

145,189.77

Social Security

90,254.55

64,737.83

56,518.94

Indemnities

.00

86.10

182.40

Equipment Purchases

537,533.57

207,458.62

157,212.83

Miscellaneous

196,812.75

211,247.60

90,568.71

$ 6,732,290.66 $ 4,981,689.94 $ 3,926,254.20

GRANTS To County and City Sen. Sys. 291, 950,469. 66

Audio-visual Material, Li-

brary and Textbooks (To

Book Companies)

1,831,248.04

Lunchroom Grants to Private

Schools and Charitable Or-

ganizations

114,576.14

Scholarships, Fellowships and

Tuition

914,616.09

230, 221,046.46 5,611,493.94 136,499.85 525,357.91

205,188, 699.45 5,777,129.16 137,831.48 647,375.65

$301,543,200.59 $241, 476,088.10 $215, 677, 289.94

137

DEPARTMENT OF EDUCATION

YEAR ENDED JUNE 30th

DISBURSEMENTS (Cont'd)

1966

BY OBJECT (Cont'd)

OUTLAY

Lands, Buildings, and Im-

provements

$(--) 186, 268.33 $

1965 512,065.65 $

1964 618,805.!

$301,356,932.26 $241, 988,153.75 $216,296,095.80

Number of Employees on Payroll.

743

621

476

It is impossible to make an accurate comparison of the operating cost by activity or work unit for the year under review with the previous years, as the year ended June 30, 1966, is the first year that the operating cost was broken down by work unit.
GENERAL
Membership of the State Board of Education is listed in the unit report.
Claude L. Purcell was State Superintendent of Schools through December 31, 1965, and was under $50,000.00 surety bond, as required by law. Jack P. Nix was appointed State Superintendent of Schools effective January 1, 1966, for the unexpired term of Dr. Purcell and has filed a surety bond in the sum of $50,000.00, as required by law. All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
It is recommended that the members of the State Board of Education use the same form to file their expense statements that is used by the employees of the Department of Education.

138

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Available Cash in Banks and in Transit

Budget Fund

State Funds

Federal Funds

Regular--In State Treasury $2,374,801.63

O A S I

49,305.81

Atlanta Employment Evalua-

tion and Service Center

13,599.61

$ 305,348.69 2,437,707.05

$2,743,055.74

Private Trust and Agency Funds

U. S. Income Tax

Georgia Income Tax.

-..

Employees' Retirement

Social Security

State Employees' Health Insurance Fund.

74.69 14.95 42.21 21.30 (-) 4.96

21.17

Accounts Receivable

Academy for the Blind--Macon

...$

Economic Opportunity--Atlanta

Hill-Burton Funds

State Dept. of Education on Approved Budget...

$2,743,076.91

216.04 6,007.87 42,271.99 19,037.93

67,533.83

Total Current Assets--

$2,810,619.74

139

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Regular Employer's ContributionSocial Security and Retirement. State Employees' Health Insurance Fund.. Case Service Benefits

.$ 73,396.67
69,011.04 20.51
960,838.68 $1,103,266.90

RESERVES

For Outstanding Purchase Orders

$ 149,426.30

For Contracts to Mature

- - 84,356.92

For Georgia Rehab. Center--Pool Construction

5,943.52

For Donations and Fees

43, 666. 91

For Federal Funds

Regular

..

...$1,335,517.04

O A S I.

-

52,397.81

Atlanta Employment Evaluation

and Service Center

13,599.61 1,401,514.46

For Private Trust and Agency Funds.

21.17 1, 684,929.28

SURPLUS For Operations--Subject to Budget Approval.
Total Current Liabilities, Reserves, and Surplus..

22,414.56 $2,810,610.74

140 DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government... Donations... Earnings from Services Transfers Other Spending Units..
Total Revenue Allotments
NON-REVENUE Private Trust Funds

...$ 9,997,508.54 $ 7,341,425.02

32,993.42

9,113.00

12,874.08

6,583.18

1,779,258.33 1, 937,742.19

.$11, 822, 634.37 $ 9, 294,863.39

85,212.67

81,508.86

CASH BALANCES, JULY 1st Budget Fund Private Trust Funds...

1,994,931.69 1,350,989.47

.00*

.00

$13,902,778.73 $10,727,361.72

DISBURSEMENTS
GOVERNMENTAL COST
Expense Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense...
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity.. Contracts Equipment--New
NON-GOVERNMENTAL COST Private Trust Funds..
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

...$ 3,606,802.96 $ 2,634,834.72

308,472.24

255,340.36

200,637.91

154,377.14

122,592.30

98,061.09

,, 45,094.00

38,949.78

26,716.67

13,832.87

56,478.16

17,006.77

207,473.92

148,810.35

4,860.27

3,883.46

5,790,321.69 4,663,125.09

1, 921.73

132.90

403,016. 39

206,255.98

21,885.57

10, 396.84

.$10,796,273.81 $ 8,245,007.35

17,106.62 .00
97.44 261,032.45
.00

17,847.90 5,370.48 .00
343,283.47 39,411.97

85,212.67

81,493.46

2,743,055.74 1,994,931.69

JM

15.40

$13,902,778.73 $10,727,361.72

Previous year's balance of $15.40, amount of Employees' Health Insurance, now shown on separate schedule.

141
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
COMMENTS
FINANCIAL CONDITION
The Vocational Rehabilitation Services of the Department of Education ended the fiscal year on June 30, 1966, with a surplus of $22,414.56 after providing reserves of $1,103,266.90 for liquidation of outstanding accounts payable, $149,426.30 for outstanding purchase orders, $84,356.92 for contracts to mature, $5,943.52 for pool construction at the Georgia Rehabilitation Center, $43,666.91 for donations and fees, $1,401,514.46 for Federal funds and $21.17 for Private Trust and Agency Funds.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
Allotment of State appropriation funds to the Vocational Rehabilitation Services by the Department of Education in the year ended June 30, 1966, was $2,170,338.35. Federal funds received by the Vocational Rehabilitation Services i'n the year ended June 30, 1966, amounted to $9,997,508.54. Of this amount, a net of $8,230,273.97 was received through the State Treasury, $1,267,007.98 was received directly from the U. S. Government, and $500,226.59 was received from Economic Opportunity-Atlanta. Other receipts amounted to $45,867.50, of which $12,874.08 was for room and board fees and $32,993.42 in donations from various sources, making total receipts for the year $12,213,714.39.
From the $12,213,714.39 received, $113,399.39 was transferred to the Department of Education for Vocational Rehabilitation personnel salaries and expense, $13,451.96 to the State Personnel Board for the pro rata expense of Merit System Administration and $74,717.56 for Employees' Health Insurance Fund, $5,563.92 from the Department of Public Health, $30,296.02 from Gracewood State School and Hospital under the Department of Public Health, $6,136.59 to the Department of Labor, $198,631.00 to the Medical College of Georgia and $20,603.46 to the University of Georgia, leaving net departmental revenue of $11,822,634.37.
The $11,822,634.37 net departmental revenue and the $1,994,931.69 cash balance at the beginning of the fiscal year made a total of $13,817,566.06 available to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$5,287,564.03 of the available funds was expended in the fiscal year for budget approved items of expense, $5,508,709.78 was expended for Case Ser-

142
DEPARTMENT OF EDUCATION VOCATIONAL REHABILITATION SERVICES

vice Benefits, $278,236.51 was expended for Capital Outlay and $2,743,055.74 remained on hand June 30, 1966, the end of the fiscal period.

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 30th

EXPENSE

1966

1965

1964

Personal Services..

$ 3,606,802.96

Travel Expense .

308,472.24

Supplies, Materials

200,637.91

Communications.--

122,592.30

Heat, Lights, Water

45,094.00

Books, Publications

9,101.27

Printing, Publicity.

17,615.40

Repairs, Alterations

.-. 56,478.16

Rents..

207,473.92

Insurance, Bonding

4,860.27

Pensions--Employees' Retirement 194,744.79

--Social Security

86,867.12

Case Service--Benefits

5,508,709.78

Indemnities

1,921.73

Equipment Purchases

403,016.39

Miscellaneous

21,885.57

$ 2,634,834.72 255, 340.36 154,377.14 98,061.09 38,949.78 .00 13,832.87 17,006.77 148,810.35 3,883.46 161,017.72 60,364.18
4, 441,743.19 132.90
206,255. 98 10,396.84

$ 1, 992,867.18 204,314.90 82,072.19 81,333.73 .00 .00 8, 699.47 15,149.15 112,257.70 834.33 105,785.22 45,770.95
4,371,515.50 485.00
225,958.55 7,538.98

OUTLAY Buildings, Improvements and Equipment

$10,796,273.81 $ 8,245,007. 35 $ 7,254,582.85

278,236.51

405,913.82 1,072,996.48

$11,074,510.32 $ 8,650,921.17 $ 8,327,579.33

Number of Employees on Payroll

June 30

735

418

GENERAL
All employees of the Vocational Rehabilitation Services of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Under the reorganization of the Department of Education, effective July 1, 1964, the Vocational Rehabilitation Services became one of the four major

143
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
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 separately from the records of the other services.
The Academy for the Blind and the School for the Deaf are under the Vocational Rehabilitation Services; however, a separate report of examination will be filed on each of these institutions.
The fiscal records of the Vocational Rehabilitation Services of the Department of Education are not adequate and fail to reflect all transactions in a manner desired and needed by the Department of Audits. No accounts are carried in the general ledger to reflect transactions related to collections and payments of agency funds. Inadequate records are maintained regarding transfers made to other agencies or departments. Funds expended for items of expense in many cases are not reflected in the fiscal records and general ledger as expense but are charged as an account receivable from another agency or department.
It is recommended that sufficient accounts be set up in the general ledger to account for all agency fund transactions and transfers to other agencies or departments. It is further recommended that expenses being paid by the Vocational Rehabilitation Services, subject to a refund by another agency or department, be charged to the expense account involved; and a journal entry made to set up an account receivable from the agency or department involved.
Operational expenses of the Vocational Rehabilitation Services are paid by the State Treasury from Federal funds on deposit for the Vocational Rehabilitation Services. A requisition is issued to the State Treasury for items of expense to be paid and checks are drawn by the Vocational Rehabilitation Services and sent to the State Treasury with the requisition for signature. All supporting data including purchase orders and vendors invoices are attached to a copy of the requisition and filed. It is recommended that a voucher type check be used and a copy of each voucher filed numerically with supporting data attached thereto.

144

DEPARTMENT OF EDUCATION

SCHOOL FOE THE DEAF, CAVE SPRING

CONSOLIDATED BALANCE SHEET
JUNE 30, 1966
ASSETS
CURRENT ASSETS Available Cash in Banks and in Transit Budget Fund

Building Fund

88, 167.91 $ 229,960.27

Private Trust and Agency Funds
Accounts Receivable Department of Education Allotments Held for--Operations --Capital Outlay...

9,514.61 $ 239,474.88

$

955.00

91,178.00

92,133 00

Total Current Assets

$ 331 607 88

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Regular Employees' Retirement--Employer's Contrib Social Security--Employer's Contributions.. Employees' Health Ins. --Employer's Contrib

4,596.00 3,281. 00 6, 623.00 1,096.00 $

15,596.00

RESERVES

Budget Fund

For Outstanding Purchase Orders...$112,549.34

For Contracts to Mature

179,345.91 $ 291,895.25

Private Trust and Agency Funds Employees' Retirement Social Security Employees' Health Insurance Group Insurance...

_.$ 2,061.29 6,622.58 750.06 80. 68

9,514.61

301,409.86

SURPLUS For Operations--Subject to Budget Approval.
Total Current Liabilities, Reserves, and Surplus..

14, 602.02 $ 331,607.88

145

DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained. Earnings, Educational Services Transfers Other Spending Units Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds...

1966

1965

$ 53,330.74 $ 34,465.78 1, 330,946.91 1,140, 966.40
$1, 374,277. 65 $1,175, 432.18

13,661.33

18,792.35

111, 700. 44

33, 318.16

648. 58*

1,359.77

$1,500, 288.00 $1,228,902.46

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water

Printing, Publicity.

Repairs, Alterations

Rents

Insurance, Bonding.

Pensions, Benefits

Indemnities

-

Equipment Purchases

Miscellaneous

-

Total Expense...

Outlay Lands, Buildings, and Improvements Personal Services
Supplies, Materials Heat, Lights, Power, Water Contracts Equipment--New.

$ 640,113.10 $ 557,558.17

4,052.22

3,955.05

185,003.79 131,077.11

4,482.01

3,905.01

16,656.17

14,756.57

34.00 9,939.52
937.25 17,048.33 58,792.06
357.06 59,358.65 1, 470.14

430.38 2,332.74
853.05 .00
51,391.10 2,732.20 22,811.99 1.187.96

---$ 998,244.30 $ 792,991.33

18,769.32 108.48 .00
236,706.11 2,189.61

19,588.79 1 808.74
13.50 277,839.55
4,807.99

NON-GOVERNMENTAL COST Private Trust Funds

14,229.23

18,800.08

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

- --- 229,960.27 111,700.44

80-68

1,352.04

$1,500,288.00 $1,228,902.46

Previous year's balance includes $703.46 amount of Employees' Health Insurance now shown on separate schedule.

146
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
COMMENTS
FINANCIAL CONDITION
The School for the Deaf, operating under the control of Vocational Rehabilitation Services of the Department of Education, ended the fiscal year on June 30, 1966, with a surplus of $14,602.02, after providing the necessary reserve of $15,596.00 to cover outstanding accounts payable and reserving $112,549.34 for outstanding purchase orders, $179,345.91 for contracts to mature, and $9,514.61 Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the School for the Deaf is included in appropriation for the Department of Education and transferred to the School by the Department of Education. In the fiscal year ended June 30, 1966, $1,336,917.45 was received from the Department of Education, of which $987,352.89 was appropriation for operations, $325,000.00 for capital outlay, $12,374.70 for Federal Lunchroom and Milk Program, $9,887.14 N. D. E. A. Funds, $484.09 Library Allotment and $1,818.63 Textbook Allotment. In addition to the $1,336,917.45 received from the Department of Education, the School received $53,330.74 from earnings, making total revenue receipts for the year $1,390,248.19.
From the $1,390,248.19 received, $3,590.15 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $12,380.39 for Employees' Health Insurance, leaving net departmental revenue of $1,374,277.65.
The $1,374,277.65 net departmental revenue together with the $111,700.44 cash balance on hand at the beginning of the fiscal period made a total of $1,485,978.09 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$998,244.30 of the available funds was expended for budget items of expense, $257,773.52 for outlay and $229,960.27 remained on hand June 30, 1966, the end of the fiscal year.

147
DEPARTMENT OF EDUCATION SCHOOL FOR THE DEAF, CAVE SPRING

COMPARISON OF OPERATING COSTS

The School's expenditures for operating costs the past three years are compared in the following statement:

EXPENSE

Personal Services

Travel Expense

Supplies and Materials

Communications

-- --

Heat, Lights, Power and Water.

Printing and Publicity

Repairs and Alterations

Rents Insurance and Bonding

Pensions and Benefits

Indemnities

Equipment Purchases

--

Miscellaneous

- --

YEAR ENDED JUNE 30th

1966

1965

1964

$ 640, 113.10 4, 052.22
185, 003.79 4, 482.01 16, 656.17 34.00
939.52
937.25 17, 048.33 58, 792.06
357.06 59, 358.65
1, 470.14

557,558.17 3,955.05
131,077.11 3,905.01 14,756. 57 430.38 2,332.74 853.05 .00 51, 391.10 2,732.20 22,811.99 1,187.96

504,811.81 3,319.23
124,015.55 4,026.18 14,563.53 6.80 2,955.13 .00 .00 44,571.05 2 797.52 22, 676.20 1,272.52

Total Expense

-$ 998,244.30 $ 792,991.33 $ 725,015.51

OUTLAY Equipment--New--
Total Governmental Cost

257,773.52

304,058.57

50,220.48

$1,256,017.82 $1,097,049.90 $ 775,235.99

Number of Employees on Payroll June 30th

136

135

131

Average Enrollment of Deaf Pupils

in School

526

483

452

Annual Student per Capita Cost

Expense

---

Outlay

--

1,897.80 $ 490.06

1,641.80 $ 629.52

1,604.02 111. 11

$ 2,387.86 $ 2,271.32 $ 1,715.13

148
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
GENERAL
It is the policy of the Department of Education to pay the Director of the School for the Deaf a salary, as approved by the Merit System, and "full family maintenance." In the fiscal year ended June 30, 1966, the maintenance allowance paid to the Director of the School, Fred L. Sparks, Jr., is listed in the unit report.
Employees of the State Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.

149

DEPARTMENT OF EDUCATION

ACADEMY FOR THE BLIND, MACON

CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS

CURRENT ASSETS

Cash in Banks and in Transit

Budget Fund

-

-

--$

Public Trust Funds

Private Trust and Agency Funds

Employees'Retirement

$1,083.42

Social Security

3,405.28

Employees' Health Insurance

495.70

Group Insurance

- 61.50

35,152.78 1,512.42
5,045.90 $

41,711.10

Investments Public Trust Funds U. S. Savings Bonds--Series H___ State School Building Authority Bonds

$ 13,500.00 3,000.00

16,500.00

Total Current Assets

- ---

$ 58,211.10

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Budget Fund

Accounts Payable

Regular

$

Employees' Retirement--Employer's Contrib.._

Social Security--Employer's Contribution

Employees'Health Ins.--Employer's Contrib. ..

2,511.00 2,422.00
3,405.00 573.00 $

8,911.00

RESERVES
Budget Fund For Outstanding Purchase Orders $21,012.00 For Lunchroom and Milk Program..- 525.62

Public Trust Funds
Private Trust and Agency Funds Employees' Retirement
Social Security Employees' Health Insurance Group Insurance

$ 1,083.42
3,405.28 495.70 61.50

21,537.62 18,012.42
5,045.90

44,595.94

SURPLUS Eor Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

4,704.16 $ 58,211.10

150
DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Educational Services Transfers Other Spending Units..
Total Revenue Allotments

$ 25,562.91 $ 29,851.25 ... 508,181.67 452,767.20
...$ 533,744.58 $ 482,618.45

NON-REVENUE Public Trust Funds Income on Investments Private Trust Funds.

613.90 4,913.97

547.00 8,179.65

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

36,135.47 1,304.52
307.66*

19,361.09 2,532.12
625.15

$ 577,020.10 $ 513,863.46

Previous year's balance includes $501.70 amount of Employees' Health Insurance now shown on separate schedule.

151

DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

Supplies, Materials -

-

Communications

Heat, Lights, Power, Water

Printing, Publicity.-

Repairs, Alterations

Rents Insurance, Bonding..

Pensions, Benefits

Indemnities

-

Equipment Purchases

Miscellaneous

Total Expense

1966

1965

-

$ 354,327.30 $ 327,678.89

3,355.83

4,038.09

78,199.86

63, 111. 07

--- 2,313.92

2,818.58

26,547.58

24, 501.05

430.27

249.07

5,904.00

1,797.15

110-56 5,869.59

110.34 .00

31,830.12

28,738.51

141.82

24.00

24,171.99

12,298.09

506.03

479.23

$ 533>m 87 $ 465,844.07

Outlay-

Lands, Buildings, and Improvements

Contracts

-

1,018.40

.00

NON-GOVERNMENTAL COST
Public Trust Funds Investments Expense--Objects of Trust
Private Trust Funds

- --
--

406.00
5,160.13

1,000.00 774.60
7,995.44

CASH BALANCES, JUNE 30th

Budget Fund

Public Trust Funds

-

Private Trust Funds.

35,152.78

36,135.47

-

-- 1,512.42

1,304.52

61-50

809.36

$ 577,020.10 $ 513,863.46

152
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
COMMENTS
FINANCIAL CONDITION
The Academy for the Blind, operating under the control of Vocational Rehabilitation Services of the Department of Education, ended the fiscal year on June 30, 1966, with a surplus of $4,704.16 after providing the necessary reserve of $8,911.00 to cover outstanding accounts payable and reserving $21,012.00 for outstanding purchase orders, $525.62 for lunchroom and milk program, $18,012.42 for Public Trust Funds, and $5,045.90 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Academy for the Blind is included in appropriation for the Department of Education and transferred to the Academy by the Department of Education. In the fiscal year ended June 30, 1966, $517,159.57 was received from the Department of Education, of which $509,953.09 was appropriation for operation, $4,718.46 Federal Lunchroom and Milk Program Funds, $1,608.35 N. D. E. A. Funds, $185.09 Library Allotment and $694.58 Textbook Allotment. In addition to the $517,159.57 received from the Department of Education, the Academy received $25,562.91 from earnings, making total revenue receipts for the year $542,722.48.
From the $542,722.48 revenue received, $2,194.92 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $6,782.98 for Employees' Health Insurance, leaving net departmental revenue of $533,744.58.
The $533,744.58 net departmental revenue together with the $36,135.47 cash balance on hand at the beginning of the fiscal period made a total of $569,880.05 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$533,708.87 of the available funds was expended for budget items of expense, $1,018.40 for outlay, and $35,152.78 remained on hand June 30, 1966, the end of the fiscal year.

153
DEPARTMENT OF EDUCATION ACADEMY FOR THE BLIND, MACON

COMPARISON OF OPERATING COSTS
The Academy's expenditures for the operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

1966

1965

1964

EXPENSE

Personal Services..

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity.

Repairs, Alterations

Rents...

--

Insurance, Bonding....

Pensions, Benefits...

Indemnities

Equipment Purchases

Miscellaneous..

-

--$ 354,327.30 $ 327,678.89 $ 291,835.89

3,355.83

4,038.09

2,609.20

78,199.86

63,111.07

57,957.21

2,313.92

2,818.58

2,933.48

26,547.58

24,501.05

26,229. 63

430.27

249.07

516.40

5,904.00

1,797.15

8,210.87

110.56

110.34

855.92

5,869.59

.00

15.00

31,830.12

28,738.51

25,474.74

141.82

24.00

168.00

24,171.99

12,298.09

19,534.08

506.03

479.23

520.15

Total Expense

$ 533,708.87 $ 465,844.07 $ 436,860.57

OUTLAY Lands, Buildings, Improvements
Total Governmental Cost

1,018.40

.00

.00

$ 534,727.27 $ 465,844.07 $ 436,860.57

Number of Employees on Payroll June 30th...

62

65

74

Average Enrollment of Blind Pupils in

Academy

-

200

189

186

Annual Student Per Capita Cost Expense Outlay

$ 2,668.54 $ 2,464.78 $ 2,348.70

5.09

.00

.00

$ 2,673.63 $ 2,464.78 $ 2,348.70

154
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
PUBLIC TRUST FUNDS
In the Public Trust Fund, a fund established many years ago for the benefit of blind children at the Academy, $613.90 was received in interest on investments. $6.00 was expended for rent on safety deposit box; and $400.00 was expended for playground equipment for the children, leaving $207.90 excess revenue receipts over expenditures.
This $207.90 together with the $1,304.52 cash balance on hand at the beginning of the fiscal period made a cash balance of $1,512.42 on hand June 30, 1966. In addition to the $1,512.42 cash on hand, there were investments of $16,500.00 in U. S. Savings and State Building Authority bonds, making the corpus of the fund on June 30, 1966, $18,012.42.
GENERAL
It is the policy of the Department of Education to pay the Director of the Academy for the Blind a salary, as approved by the Merit System, and "full family maintenance." In the fiscal year ended June 30, 1966, the maintenance allowance paid to the Director of the Academy, W. Lee Jones, is detailed in the unit report.
Employees of the State Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.

155

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash, in Banks

Budget Fund

Private Trust and Agency Funds

Student Activities Fund

-

Accounts Receivable Due from Department of Education..

Total Current Assets

--

$ 23,559.46 4,983.45 $ 28,542.91
44,456.47 $ 72,999.38

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accts. Payable and Purchase Orders Outstanding.

$ 68,015.93

RESERVES Private Trust and Agency Funds Recreation Fund Shop Supplies and Repair Funds

-

$

379.86

4,603.59

4,983.45

SURPLUS

None

---

Total Current Liabilities, Reserves, and

Surplus

-

-

$ 72,999.38

156
DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLAREESVILLE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Educational Services Transfers Other Spending Units..

Total Revenue Allotments

NON-REVENUE

Private Trust Funds

-

CASH BALANCES, JULY 1st Budget Fund.

1966

1965

-

$ 187,427.24 $ 131,936.71

-

785,841.71 668, 951. 69

$ 973,268.95 $ 800,888.40

-

44,243.00

11,850.89

20,804.15

5,234.13

$1,038,316.10 $ 817,973.42

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services... Travel Expense Supplies, Materials.... Communications. Heat, Lights, Water, Power Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding. Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials.
NON-GOVERNMENTAL COST Private Trust Funds...
CASH BALANCES, JUNE 30th Budget Fund... Private Trust Funds

$ 534,249.89 $ 440,306.07

8,093.59

9,353.81

168,993.85 131,762.41

3,594.88

3,310.52

22,854.79

20,173.23

1,161.47

1,026.34

4,630.58

4,370.41

3,307.32

2,984.95

13,747.64

.00

-- 45,561.94

37,085.12

162,363.63 126,829.86

1,954.06

1,153.76

$ 970,513.64 $ 778,356.48

.00

2,600.00

.00

4,361.90

39,259.55

11,850.89

23,559.46 4,983.45

20,804.15 .00

$1,038,316.10 $ 817,973.42

157
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE
COMMENTS
FINANCIAL CONDITION
The North Georgia Technical and Vocational School, operated by the Department of Education at Clarkesville, Georgia, ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $68,015.93 for liquidation of accounts payable and purchase orders outstanding, and reserving $4,983.45 for Private Trust and Agency Funds held on this date.
AVAILABLE REVENUE AND OPERATING COSTS
Allotment of State appropriation funds to the School by the Department of Education in the year ended June 30, 1966, was $548,471.90. In addition to this allotment, the Department of Education transferred to the School $686.45 for Lunchroom and Milk Program and $248,490.00 for Vocational and Work Study Funds.
Revenue from tuition, rents, sales and other sources amounted to $187,427.24, which with funds received from the Department of Education made total receipts for the period of $985,075.59.
From the $985,075.59 received, $2,131.64 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and $9,675.00 to the State Employees' Health Insurance Fund, leaving net revenue of $973,268.95 available to the School.
The $973,268.95 net revenue and the $20,804.15 cash balance on hand at the beginning of the fiscal year made total funds available of $994,073.10 with which to meet expenditures approved on budget for the fiscal year.
$970,513.64 of the available funds was expended in the fiscal year for current expense of operating the school; and $23,559.46 remained on hand June 30, 1966, the end of the fiscal year.

158
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLAREESVILLE

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.

Communications

Heat, Lights, Power, Water.

Printing, Publicity.

Repairs, Alterations

Rents

Insurance, Bonding.

Pensions To Retirement System

For Social Security

Indemnities

Equipment Purchases

-

Miscellaneous

-

YEAR ENDED JUNE 30th

1966

1965

1964

-$ 534,249.89 $ 440,306.07 $ 415,096.84

8,093.59

9,353.81

7,128.52

168,993.85 131,762.41 134,880.88

3,594.88

3,310.52

3,119.92

22,854.79

20,173.23

27,514.83

1,161.47

1,026.34

755.39

4,630.58

4,370.41

4,971.27

3,307.32

2,984.95

498.00

13,747.64

.00

48.33

32,009.68 13,552.26
.00 162,363.63
1,954.06

25,176.12 11,909.00
.00 126,829.86
1,153.76

23,661.43 11,675.86
112.50 129,675.02
1,856.95

$ 970,513.64 $ 778,356.48 $ 760,995.74

OUTLAY

New Buildings, Improvements and

Equipment

-

-00

6,961.90 312,622.44

$ 970,513.64 $ 785,318.38 $1,073,618.18

Number of Employees on Payroll June 30th.

87

77

72

Average Number of Students

609

618

422

Annual Student Per Capita Cost

Expense

-

Outlay.... -

-

$ 1,593.62 $ 1,259.47 $ 1,803.31

-00

11.26

740.81

$ 1,593.62 $ 1,270.73 $ 2,544.12

159
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 $50,000.00.
All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Regular salaries for this School are paid through the payroll account of the Department of Education; therefore, withholdings from salaries for income tax, retirement, Social Security and group insurance are reported with the Private Trust and Agency Funds in the report covering the Department of Education and are not included in this report.

160 DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund Private Trust and Agency Funds Student Activities Fund
Total Current Assets

--$ 41,516.17 1,919.57 $ 43,435.74

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders

Outstanding

Due to State Department of Education.

--

RESERVES

Work Study Program (Due Students)

-

$

Change Funds

Private Trust and Agency Funds

Student Activities

$ 32,568.67 8, 663.50
$ 41,232.17

252.00 32.00
1,919.57

2,203.57

SURPLUS None
Total Current Liabilities, Reserves, and Surplus

* 43,435.74

^p

161 DEPARTMENT OF EDUCATION SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Educational Services Transfers to Other Spending Units.
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds
DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense. Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
Outlay Lands, Buildings, and Improvements Contracts Equipment--New.
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

1966

1965

$ 210,572.19 $ 148,591.18 675,263.14 495,' 434.' 44
$ 885,835.33 8 644,025.62

35,292.43

37,116.89

22,294.18 1,699.55

11,424,39 .00

$ 945,121.49 $ 692,566.90

$ 463,624.82 $ 340,974.03

5,750.82

7,439.41

139,936.19 107,239.50

3,168.20

2 737 39

56,667.48

53^ 155.92

85.50

'327^25

_._ 1,640.92

4 006.53

428.75

' 21.00

9,734.83

00

32,936.97

27,743^13

147,035.90

70,578.62

5,602.96

5,124.92

$ 866,613.34 $ 619,347.70

.00

1,478.00

.00

12,330.13

35,072.41

35,417.34

41,516.17 1,919.57

22,294.18 1,699.55

$ 945,121.49 S 692,566.90

162
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS
COMMENTS
FINANCIAL CONDITION
The South Georgia Technical and Vocational School, operated by the Department of Education at Americus, Georgia, ended the fiscal year on June 30,1966, with no surplus, after reserving $32,568.67 for liquidation of accounts payable and purchase orders outstanding, $8,663.50 to Department of Education, and providing reserves of $252.00 for Work Study Program, $32.00 for change funds, and $1,919.57 for Private Trust and Agency Funds held on this date.
AVAILABLE REVENUE AND OPERATING COSTS
Allotment of State appropriation funds to the School by the Department of Education in the year ended June 30, 1966, was $446,036.00. In addition to this allotment, the Department of Education transferred to the school $237,642.27 Vocational and Work Study Funds, and $206.39 for Milk Program. Revenue from tuition, sales and other sources in the year amounted to $210,572.19, which with funds received from the Department of Education made total receipts for the year $894,456.85.
From the $894,456.85 received, $1,637.93 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and $6,983.59 to the State Employees' Health Insurance Fund, leaving net revenue of $885,835.33 available to the school.
The $885,835.33 net revenue and the $22,294.18 cash balance at the beginning of the fiscal year made a total of $908,129.51 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$866,613.34 of the available funds was expended in the year for the current expense of operating the School, and $41,516.17 remained on hand June 30, 1966, the end of the fiscal year.

163
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 following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

I

Personal Services Travel Expense

$ 463,624.82 $ 340,974.03 $ 313,512.18

5,750.82

7,439.41

6,918.45

Supplies, Materials

139,936.19 107,239.50 117,069.89

Communications

3,168.20

2,737.39

2,523.08

Heat, Lights, Power, Water

56,667.48

53,155.92

51,295.31

Printing, Publicity.

85.50

327.25

2,887.50

Repairs, Alterations

1,640.92

4,006.53

1,701.34

Rents

428.75

21.00

171.20

Insurance, Bonding

_

9,734.83

.00

294.70

Indemnities

.00

.00

168.50

Pensions

Employees'Retirement

23,242.10

19,205.06

18,024.13

Social Security

9,694.87

8,538.07

8,356.56

Equipment Purchases

147,035.90

70,578.62 118,939.96

Miscellaneous.--

5,602.96

5,124.92

7,677.41

$ 866,613.34 $ 619,347.70 $ 649,540.21

OUTLAY Lands, Buildings, Improvements, Equipment

.00

13,808.13 360,328.87

$ 866,613.34 $ 633,155.83 $1,009,869.08

Number of Employees on Payroll June 30th.

72

62

65

Average Enrollment

523

523

548

Annual Student Per Capita Cost

Expense

--$

Outlay.

1,657.00 $ .00

1,184.22 $ 26.40

1,185.28 657.54

$ 1,657.00 $ 1,210.62 $ 1,842.82

164
DEPARTMENT OP 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.
GENERAL
The State Superintendent of Schools acts as disbursing officer for the South Georgia Technical and Vocational School and is bonded for $50,000.00.
All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Regular salaries for this School are paid through the Payroll Account of the Department of Education; therefore, withholdings from salaries for income tax, retirement, Social Security, and group insurance are reported with the Private Trust and Agency Funds in the report covering the Department of Education and are not included in this report.

165
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL CIS
CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund... Private Trust and Agency Funds Teachers' Retirement-
Total Current Assets

7,176.27 87.50
$ 7,263.77

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

The Mimeograph Company

$

Carithers-Wallace-Courtenay

Carithers-Wallace-Courtenay

-

Carithers-Wallace-Courtenay

Calhoun Company..

Teachers' Retirement--Employer's Contribution.

RESERVES Private Trust and Agency Funds Teachers' Retirement
SURPLUS For Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

49.25 74.65 202.01 167.00 269.93 120.90

883.74

87.50 6, 292.53 $ 7,263.77

166
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units..
Net Revenue Allotments...

CASH BALANCES, JULY 1st

Budget Fund

-

1966

1965

* 80,709.00 $ 50,000.00

- (--)36,773. 88

7,097.21

(--) 350.00 (--) 900.00

* 43,585.12 $ 56,197.21

11,565.69

^00

$ 55,150.81 $ 56,197.21

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense..

- -

-

Supplies, Materials

Communications

-

Printing, Publicity.

-

Repairs, Alterations

Rents.....

Insurance, Bonding.

Pensions, Benefits

-

Equipment Purchases

-

Miscellaneous

---

Total Governmental Cost

-

CASH BALANCES, JUNE 30th

Budget Fund.

--

$ 33,227.79 $ 25,353.93

5,213.60

6,634.62

450.08

1,213.64

1,270.78

1,262.77

- 2,566.26

80.40

145.94

118.00

2,894.73 36-

1,839.28 35-

636.86

.00

1,272.50

8,058.88

26a00

35-

$ 47,974.54 $ 44,631.52

7,176.27

11,565.69

$ 55,150.81 $ 56,197.21

167
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
COMMENTS
INTRODUCTION
u
This report covers an examination of the financial records of the Georgia Educational Improvement Council for the fiscal year ended June 30, 1966.
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 30,1966, with a surplus of $6,292.53, after providing the necessary reserve of $883.74 to cover outstanding accounts payable and reserving $87.50 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia Educational Improvement Council for the year ended June 30, 1966, was $80,709.00, less $36,773.88 budget balancing adjustment, leaving a net appropriation of $43,935.12.
From the $43,935.12 funds provided as the current year's appropriation, $350.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $43,585.12.
The $43,585.12 net departmental revenue together with the $11,565.69 cash balance on hand at the beginning of the fiscal period made a toal of $55,150.81 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$47,974.54 of the available funds was expended for budget items of expense; and $7,176.27 remained on hand June 30, 1966, the end of the fiscal year.

168 GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

COMPARISON OF OPERATING COSTS
The Council's expenditures for operating costs the past two years are compared in the following statement:

EXPENSE Personal Services Travel Expense Supplies and Materials Communications Printing and Publicity Repairs and Alterations
Rents Insurance and Bonding Pensions and Benefits Equipment Purchases
Miscellaneous

--
--

YEAR ENDED JUNE 30th

1966

1965

$ 33,227.79 $ 25, 353.93

5, 213. 60

6, 634. 62

450.08

1,213. 64

1,270.78

1,262.77

-

2, 566.26

80.40

-

145. 94

118.00

2, 894.73

1,839.28

36.00

35.00

---

636. 86

.00

1,272.50

8,058.88

---

260.00

35.00

$ 47,,99'74.54 $ 44, 631.52

Number of Employees on Payroll June 30th

3

GENERAL
Membership of the Georgia Educational Improvement Council is listed in the unit report.
In the period under review, Dr. E. C. Martin replaced Dr. Thomas W. Mahler as Executive Director of the Georgia Educational Improvement Council. Dr. Martin is bonded in the amount of $10,000.00.
Members of the General Assembly who are members of the Georgia Educational Improvement Council are reimbursed for travel expense by the General Assembly, and Audit Report for the General Assembly reflects disbursements to those individuals.

169 GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment.
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund. Private Trust Funds

1966

1965

.._.$ 167,750.00 $

0.00

67,265.78

15,000.00

$ 235,015.78 $ 15,000.00

.00

.00

00

00

.00

.00

$ 235,015.78 $ 15,000.00

DISBURSEMENTS
GOVERNMENTAL COST Expense

Personal Service Miscellaneous
Paid to Georgia Higher Education Assistance Corporation for Operations

$

0.00 $

235,015.78

o.OO 15,000.00

Total Governmental Cost....

$ 235,015.78 $ 15,000.00

NON-GOVERNMENTAL COST Private Trust Funds

.00

.00

CASH BALANCES, JUNE 30th Budget Fund..

.00

.oo

$ 235,015.78 $ 15,000.00

170
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE
COMMENTS
INTRODUCTION
This report covers an examination of the financial accounts of the Georgia Higher Education Assistance Committee for the fiscal year ended June 30, 1966.
The Committee was created by Executive Order of the Governor which is quoted in the unit report.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the functioning of the Georgia Higher Education Assistance Committee for the year ended June 30, 1966, was $167,750.00 plus budget balancing adjustment of $67,265.78, making a total allotment of $235,015.78.
From the $235,015.78 funds provided as the current year's appropriation, $235 015 78 was paid to the Georgia Higher Education Assistance Corporation for its operations, leaving no funds on hand June 30, 1966, the end of the fiscal year.
GENERAL Membership of the Georgia Higher Education Assistance Committee is
listed in paragraph 5 of the Executive Order. Mr. L. R. Siebert is Treasurer of the Georgia Higher Education Assistance Committee.

171
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund... Private Trust and Agency Funds U. S. Income Tax Fund Georgia Income Tax Fund State Employees' Health Insurance...
Total Current Assets...

$ 7,165.29

_$

724.53

324.10

11.55

1,060.18

$ 8,225.47

LIABILITIES, RESERVES, AND SURPLUS

IV. CURRENT LIABILITIES

Accounts Payable

,,

RESERVES

Private Trust and Agency Funds

U. S. Income Tax Fund...

$

Georgia Income Tax Fund

State Employees'Health Insurance

SURPLUS For Operations--Subj ect to Budget Approval
Total Current Liabilities, Reserves, and Surplus

$

169.39

724.53 324.10 11.55

1,060.18

6,995.90 $ 8,225.47

172
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing AdjustmentRevenue Retained Transfers Other Spending Units--
Net Revenue Allotments....
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

-

1966

1965

$ 68,000.00 $ (--)19,768.00
(--) 160.00
$ 48,072.00 $

0.00 7,500.00
.00
7,500.00

-00

-00

--$

5,181.07 -00
53,253.07 $

.00 -00
7,500.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

Supplies, Materials

Communications

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Equipment Purchases...

Miscellaneous

-

-
-
--

Total Governmental Cost

-

* 30,072.19 $

---

1,661.50

-

378.76

820.40 925-01 48-

-- 2,542.16 35-

9,575.26

---

29-50

$ 46,087.78 $

1,607.55 16.72 420.36 203.50 35-80 -00 .00 35- .00 -00
2,318.93

NON-GOVERNMENTAL COST

Private Trust Funds

-

-^

,0

CASH BALANCES, JUNE 30th

Budget Fund

-

Private Trust Funds.-

- 7,165.29
$ 53,253.07 $

5,181.07
7,500.00

173
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION
COMMENTS
INTRODUCTION
This report covers an examination of the accounts of the Georgia Science and Technology Commission for the fiscal year ended June 30, 1966.
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 fiscal year on June 30,1966, with a surplus of $6,995.90, after providing the necessary reserve of $169.39 to cover outstanding accounts payable and reserving $1,060.18 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia Science and Technology Commission for the year ended June 30, 1966, was $68,000.00 less $19,768.00 budget balancing adjustment, leaving a net appropriation of $48,232.00.
From the $48,232.00 funds provided as the current year's appropriation, $160.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $48,072.00.
The $48,072.00 net departmental revenue together with the $5,181.07 cash balance on hand at the beginning of the fiscal period made a total of $53,253.07 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
3,087.78 of the available funds was expended for budget items of expense; and $7,165.29 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL
Membership of the Georgia Science and Technology Commission is listed in the unit report.
Walter R. Rooney, who replaced Robert M. Joiner in the period under review, is bonded as Executive Director of the Georgia Science and Technology Commission in the amount of $10,000.00. Robert M. Joiner, while serving as Executive Director, was bonded in the amount of $10,000.00.

174
GEORGIA TECHNICAL SERVICES PROGRAM CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 84, 358. 52

LIABILITIES, RESERVES, AND SURPLUS
LIABILITIES None Reported.
RESERVES For Matching Federal Funds.For Federal Funds--Planning Grant .

$ 70,010.00 14,348. 52

0.00 84, 358. 52

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus.

.00 $ 84,358.52

175
GEORGIA TECHNICAL SERVICES PROGRAM

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Transfers Other Spending Units--
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund.

1966

1965

$ 25,000.00

0.00

70,010.00

.00

--$ 95,010.00

0.00

-

.00

.00

---

.00

.00

$ 95,010.00 $

0.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications-
Total Governmental Expense
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

.$ 8,303.50

0.00

1,309.36

.00

1,034.42

.00

4.20

.00

..$ 10,651.48

0.00

.00

.00

- 84, 358.52

.00

$ 95,010.00 S

0.00

176
GEORGIA TECHNICAL SERVICES PROGRAM
COMMENTS
INTRODUCTION This report covers an examination of the accounts of the Georgia Technical
Services Program for the fiscal year ended June 30, 1966. This program was initiated with the designation of the Board of Regents of the University System of Georgia to serve as the administering agency for Georgia for the implementation of the State Technological Services Act of 1965 (Public Law 89-182).
This designation was made by letter from the Executive Department quoted in the unit report.
Excerpts from the Georgia Technical Services Program, FIVE YEAR PLAN, In Support of Public Law 89-182, The State Technical Services Act of 1965 submitted to the Director, Office of Technical Services, U. S. Department of Commerce, Washington, D. C, by the Board of Regents of the University System of Georgia, are quoted in the unit report.
FINANCIAL CONDITION The Georgia Technical Services Program ended the fiscal year on June 30,
1966, with no surplus after reserving $70,010.00 for matching Federal funds and $14,348.52 for Federal planning grant.
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Georgia Technical Services Program was $95,010.00, of which $70,010.00 was provided by the Board of Regents of the University System of Georgia and $25,000.00 planning grant funds from the Treasurer of the United States.
From the $95,010.00 total revenue, $10,651.48 was expended for program operating expenses and $84,358.52 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL
Membership of the Executive Committee and the Advisory Council of the Georgia Technical Services Program is listed in the unit report.
Mr. James A. Blissit, Treasurer of the Board of Regents of the University System of Georgia, serves as Treasurer of the Georgia Technical Services Program. Pertinent surety bond data relative to Mr. Blissit as Treasurer of the Board of Regents of the University System of Georgia will be found in Audit Report of that unit.

177

GEORGIA STATE SCHOLARSHIP COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Private Trust and Agency Funds U. S. Income Tax Fund Georgia Income Tax Fund
Total Current Assets

$ 60,161.89

$

207.14

16.71

223.85

$ 60,385.74

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 5,224.00

RESERVES Budget Fund Scholarships Private Trust and Agency Funds U. S. Income Tax Fund Georgia Income Tax Fund

$ 12,616.00

$207.14 16.71

223.85

12,839.85

SURPLUS For Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus..

42,321.89 $ 60,385.74

178
GEORGIA STATE SCHOLARSHIP COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Interest Earned
Net Revenue Allotments

NON-REVENUE Private Trust Funds

CASH BALANCES, JULY 1st

Budget Fund

-

Private Trust Funds

1966

1965

$ 247,500.00 $ 15,000.00

(--)8,086.25

.00

--

15.40

.00

$ 239,429.15 $ 15,000.00

-00

.00

8,501.74

.00

-00

.00

$ 247,930.89 $ 15,000.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

Supplies, Materials

Communications

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships.

-

Other

-

-

$

---

--- --

--

-

--

----

14,652.16 1,680.76 1,767.12 2, 590. 52 2,904.84 138.85 140.40 250.00 181.39 3,176. 47

160,256.49 30.00

Total Governmental Cost

$ 187,769.00 $

1, 343.75 212.94 749.36 687.43
2, 370.10 .00 .00
250.00 .00
880. 50
.00 4.18
6,498.26

NON-GOVERNMENTAL COST Private Trust Funds

-

---

.00

.00

CASH BALANCES, JUNE 30th

Budget Fund

Private Trust Funds

-

- 60,161.89 -00

8, 501.74 .00

$ 247,930.89 $ 15,000.00

179
GEORGIA STATE SCHOLARSHIP COMMISSION
COMMENTS INTRODUCTION
This report covers an examination of the financial records of the Georgia State Scholarship Commission for the fiscal year ended June 30, 1966. The Commission was created by an Act of the General Assembly approved March 12, 1965, Georgia Laws 1965, page 210, as quoted in the unit report.
FINANCIAL CONDITION
The Georgia State Scholarship Commission ended the fiscal year on June 30, 1966, with a surplus of $42,321.89, after providing the necessary reserve of $5,224.00 to cover outstanding accounts payable and reserving $12,616.00 for scholarship payments and $223.85 for Private Trust and Agency Funds held on this date. This surplus is to be used for operations, subject to budget approval, for the next fiscal year.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia State Scholarship Commission for the year ended June 30, 1966, was $247,500.00 less $8,086.25 budget balancing adjustment, leaving a net appropriation of $239,413.75.
The $239,413.75 funds provided as the current year's appropriation together with $15.40 interest earned on cash scholarship repayments and the $8,501.74 cash balance on hand at the beginning of the fiscal period made a total of $247,930.89 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$187,769.00 of the available funds was expended for budget items of expense; and $60,161.89 remained on hand June 30, 1966, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Since the Georgia State Scholarship Commission was created March 12, 1965, and was in operation only three months of the fiscal year ended June 30, 1965, there is no comparison of operating costs with the fiscal year ended June 30, 1966.
GENERAL
The Membership of the Board of Directors of the Georgia State Scholarship Commission is listed in the unit report. These 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.

180 HIGHER EDUCATION FACILITIES COMMISSION CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund.. Private Trust and Agency Funds Georgia Income Tax
Total Current Assets

...$ 18,020.32 .22
$ 18,020.54

LIABILITIES, RESERVES, AND SURPLUS LIABILITIES
None Reported
RESERVES For Private Trust and Agency Funds Georgia Income Tax
SURPLUS For Operations
Total Current liabilities, Reserves, and Surplus

$

0.00

-.

. 22

18,020.32 $ 18,020.54

181
HIGHER EDUCATION FACILITIES COMMISSION

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Revenue Retained Grants--U.S. Government
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds..

1966

1965

$ 16,800.00 $ 19,835.00 $ 16,800.00 $ 19,835.00

.00

.00

15,950. 68 .00

14,411.60 .00

$ 32,750.68 $ 34,246.60

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Purchases... Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 9,829.92 1,453.55 725.54 661.05 78.90 225.00 19.50 1,680.00 .00 11.65 45.25

9,822.81 1,210.27
383.93 387.32 33.27 835.25
.00 1,680.00
337.50 3,605.57
.00

$ 14,730.36 $ 18, 295.92

.00

.00

18,020.32 .00

15,950.68 .00

$ 32,750.68 $ 34,246.60

HIGHER EDUCATION FACILITIES COMMISSION
COMMENTS
FINANCIAL CONDITION
The Higher Education Facilities Commission ended the fiscal year on June 30, 1966, with a surplus of $18,020.32, after reserving $0.22 for Private Trust and Agency Funds held on this date. This surplus represents Federal funds available with which to meet operating costs of the Commission in the next fiscal year.
AVAILABLE REVENUE AND OPERATING COSTS
Revenue of the Higher Education Facilities Commission was $16,800.00 from the Treasurer of the United States which with the balance of $15,950.68 on hand at the beginning of the fiscal period made a total of $32,750.68 available with which to meet expenditures for the fiscal year ended June 30, 1966.
Of the $32,750.68 available, $14,730.36 was expended for budget items of expense, and $18,020.32 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

The Commission's expenditures for operating costs the past two years are compared in the following statement:
YEAR ENDED JUNE 30th

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations
Rents Insurance, Bonding Equipment Purchases Miscellaneous..

1966

1965

$ 9,829.92 $ 9,822.81

1,453.55

1,210.27

725.54

383.93

661.05

387.32

78.90

33.27

225.00

835.25

19.50

.00

1,680.00

1,680.00

.00

337.50

11.65

3,605.57

45.25

.00

Number of Employees on Payroll June 30th

$ 14,730.36 $ 18,295.92

=

=

2

2

GENERAL
Membership of the Higher Education Facilities Commission is listed in the unit report.
William E. Hudson, Secretary, and Mr. James A. Blissit, Treasurer, of the Higher Education Facilities Commission are each bonded in the amount of $10,000.00.

STATE MEDICAL EDUCATION BOARD

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks

Budget Fund

-

Private Trust and Agency Funds

U.S. Income Tax

Total Current Assets

-

-

183
$ 37,792.36 60.70
$ 37,853.06

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding
RESERVES Scholarship Repayments Carried Forward. Private Trust and Agency Funds U.S. Income Tax

$

57.55

$ 8,280.00 60.70

8,340.70

SURPLUS For Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

29,454.81 $ 37,853.06

184
STATE MEDICAL EDUCATION BOARD

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Revenue Retained Interest Earned Earnings from Services
Total Revenue Allotments.
CASH BALANCES, JULY 1st Budget Fund...

1966

1965

$ 150,000.00 $ 150,000.00

13,205.99 229.00

13,712.63 .00

$ 163,434.99 $ 163,712.63

21,756.53

14,802.09

$ 185,191.52 $ 178,514.72

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding.. Equipment Purchases... Miscellaneous Scholarships
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

$ 8,910.49 $ 8,923. 21

50.36

70.24

476.24

573. 51

295. 82

394. 82

44.57

865.32

__

.00

7.50

.00

50.00

50.00

50.00

603. 52

.00

136, 968.16 145,823.59

$ 147, 399.16 $ 156,758.19

37,792.36

21,756.53

$ 185,191.52 $ 178,514.72

185
STATE MEDICAL EDUCATION BOARD
COMMENTS
INTRODUCTION
The State Medical Education Board was created by Amendment to the State Constitution, as proposed in Resolution No. 32, approved February 21, 1951, for the purpose of providing loans and scholarships to students desiring to study medicine and to engage in the practice of medicine.
Members of the Board are listed in the unit report.
Mr. L. R. Siebert, Secretary of the Board of Regents of the University System in the period ended June 30, 1966, served as Secretary and Treasurer of the State Medical Education Board, as provided in the Act creating the Board.
FINANCIAL CONDITION
The State Medical Education Board ended the fiscal year on June 30,1966, with a surplus of $29,454.81, after providing the necessary reserve of $57.55 to cover outstanding purchase orders, and reserving $8,280.00 for scholarships and $60.70 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Medical Education Board in the fiscal year ended June 30, 1966, was $150,000.00. In addition to the appropriation funds provided, the Board received and retained $13,434.99 from interest on funds deposited in savings account, interest on scholarships refunded and other sources, as shown in detail in the unit report, making total departmental revenue for the year $163,434.99.
Portions of Legislative Act approved March 23, 1960, concerning the State Depository Board, are quoted in the unit report.
The $163,434.99 total departmental revenue together with the $21,756.53 cash balance on hand at the beginning of the period made a total of $185,191.52 available with which to meet expenditures approved on budget for tbe year ended June 30, 1966.
$10,431.00 of the available funds was expended for personal services, travel expense and other operating costs, $136,968.16 net was paid to medical students as scholarships and $37,792.36 remained on hand June 30, 1966, the end of the fiscal year.

186 STATE MEDICAL EDUCATION BOARD

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

EXPENSE Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations... Rent Insurance, Bonding... Equipment Purchases.
Scholarships
Number of Employees on Payroll June 30th

TEAR ENDED JUNE 30th

1966

1965

1964

$ 8,910.49 $ 8,923.21 $ 8, 643.77

50.36

70.24

103.66

476.24

573.51

92.06

295.82

394.82

329.33

44.57

865.32

.00

.00

7.50

.00

.00

50.00

25.00

50.00

50.00

50.00

603.52

.00

742.36

$ 10,431.00 $ 10,934.60 $ 9, 986.18
136,968.16 145,823.59 154, 565.47

$ 147, 399.16 $ 156,758.19 $ 164, 551. 65

187
STATE MEDICAL EDUCATION BOARD
GENERAL
The amendment to the State Constitution which created the State Medical Education Board is quoted in part in the unit report.
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 the recipient's scholarship.
In the period under review when applicable, initial payments on scholarships were applied to accumulated interest since it is the practice to apply loan payments on accumulated interest until accumulated interest on each loan has been liquidated.
Schedule of scholarships in the unit report reflects amount refunded in service for those individuals repaying their loans by the practice of medicine in designated communities. Amounts shown were taken from records available in the office of the State Medical Education Board. The status of each individual repaying by practice should be reviewed at regular intervals and appropriate entry made on each individual's ledger card indicating the amount of credit earned at the close of each fiscal year.
The employees of the State Medical Education Board are also employees of the Board of Regents with salaries paid by the Board of Regents. Reimbursements are made to the Board of Regents for that portion of each employee's time devoted to duties of the State Medical Education Board.
Mr. L. R. Siebert, Secretary-Treasurer of the Board in the period ended June 30, 1966, was bonded in the amount of $10,000.00, as required by law.
. ...

188

EMPLOYEES' RETIREMENT SYSTEM(*) BENEFIT FUND AND EXPENSE FUND

BALANCE SHEET JUNE 30, 1966

Current Assets: Cash on deposit... Investments

ASSETS

$ 406,997.9? 92,734,466.90
$93,141,464.87

LIABILITIES

Current Liabilities:

Annuity Savings Fund

_$29,067,077.52

Due to the State Employees' Assurance Department

(Insurance Premiums)

__

_ 441,815.94

Withheld from Employees' Salaries-

Retirement contributions withheld

$ ( .95)

U.S. Treasury Bonds

.05

State Income Tax

1,013.08

Hospitalization Insurance

( 5.79)

1,006.39

Earnest money on loan commitments

_.. 68,096.00

Fund Liabilities: Annuity Reserve Fund Pension Reserve Fund Pension Accumulation Fund Administrative Expense Fund Undistributed Agency Payments-- Fourth Quarterly Reports

$29,577,995.85
3,612,737.15 260,349.36
59,593,890.55 70,491.96
26,000.00

$93,141,464.87

The System's actuarial valuation as of June 30, 1966 reflected an unfunded accrued liability of $27,528,149.00 including prior services, in addition to the fund liabilities.
(*) From Audit Report by Osborn, Clary & Co., Certified Public Accountants.

189

EMPLOYEES' RETIREMENT SYSTEM--TRUSTEE SOCIAL SECURITY TRUST FUND

BALANCE SHEET JUNE 30, 1966

Current Assets: Cash on Deposit

ASSETS

.__

_

$ 976 218 14

LIABILITIES Current Liabilities:
Social Security ContributionsDue to Social Security Administrator..
Total Current Liabilities Deposits by Local Governments Contribution Income Fund Contingent Fund Balance

$ 3,326.07 __$ 3 326.07
585 282.92 258 046 42 129 562.73
$ 976,218.14

191
EMPLOYEES' RETIREMENT SYSTEM STATE EMPLOYEES' ASSURANCE DEPARTMENT
BALANCE SHEET JUNE 30, 1966

ASSETS

Current Assets:

Cash on Deposit

_._

Investments

Due from Employees' Retirement System of Georgia

Insurance Premiums.-

.$

440.13

4,255, 908.94

441,815.94

$4, 698,165.01

LIABILITIES
Fund Liability: Reserve for Policyholders' Obligations

$4,698,165.01

192

EMPLOYEES' RETIREMENT SYSTEM

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings from Services Transfers Public Trust Funds Transfers Other Spending Unit..
Total Revenue Allotments

NON-REVENUE

Public Trust Funds

Contributions from:

Employees..-

-

Employers

Income on Investments

Transfers Budget Fund

Private Trust Funds

CASH BALANCES, JULY 1st Budget Fund. Public Trust Funds Private Trust Funds

1966

1965

- $ 140,765.97 $ 144,747.63

.. 97,703.88

161, 338.75

99,931.63

16,825.20

$ 338,401.48 $ 322,901.58

-

- 4,066,604.29 3,556,305.26

8,200,847.58 6,786,306.89

3,899,869.40 3,358,477. 61

(--) 97,703.88 (--)161,328.75

32, 589, 602. 87 27, 306,235.04

- 89,600.00

39,209.84

(--) 48,508.07

74,760.80

- 1,044.858.95* 1,494,466.34

$50,083,572.62 $42,777,334.61

Previous year's balance included $2,685.72 amount of Employees' Health Insurance now shown on separate schedule.

193 EMPLOYEES' RETIREMENT SYSTEM

DISBURSEMENTS
GOVERNMENTAL COST Expense
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Miscellaneous

Total Expense
OutlayEquipment--New

NON-GOVERNMENTAL COST

Public Trust Funds

Investments

Expense--Object of Trust

i:>S

Pensions, Benefits

Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Fund

I

Public Trust Funds

Private Trust Funds

1966

1965

$ 224,601.08 $ 174,215.75

11,387.66

11,016.18

4,571.27

2,589.96

5,183.29

3,613.04

1,007.45

3,416.26

1,888.37

374.52

83,431.38

59,694.63

1,420.00

350.00

19,547.48

14,526.97

168.96

709.13

$ 353,206.94 $ 270,506.44

4,302.58

2,004.98

12,085,109.14 57,919.64
3,542,509.79 32, 658, 243. 63

10,523,953.98 57,551.04
3,081,524.86 27,753,156. 71

70,491.96

89,600.00

335,570.75 (--) 48,508.07

976,218.19 1,047,544.67

$50,083,572. 62 $42,777,334. 61

194
EMPLOYEES' RETIREMENT SYSTEM
OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia
August 16, 1966
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, Benefit Fund and Expense Fund, for the year ended June 30, 1966 and submit herewith our report together with the statements.
The law creating the Employees' Retirement System 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, 1966, are listed in the unit report.
Our examination consisted of verification of the assets and liabilities at June 30, 1966, and receipts and payments for the year then ended.
The financial position of the System at June 30, 1966, is presented in the balance sheet.
ASSETS Cash on deposit, $406,997.97, was reconciled with the balances certified to us by the depositories. Investments, $92,734,466.90, 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.
LIABILITIES Annuity savings fund, $29,067,077.52, represents the accumulated contributions and interest of active members at June 30, 1966.

*p
195
EMPLOYEES' RETIREMENT SYSTEM
Due to the State Employees' Assurance Department, $441,815.94, represents insurance premiums and interest thereon through June 30, 1966, 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, $1,006.39, represent retirement contributions withheld ($0.95); U. S. Treasury bonds, $0.05; state income tax, $1,013.08, and hospitalization insurance deductions ($5.79).
Earnest money on loan commitments totals $68,096.00. Of this amount $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.
Annuity reserve fund, $3,612,737.15, represents the accumulated contributions and interest allocated thereon of retired members as reduced by annuities paid.
Pension reserve fund, $260,349.34, 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 $59,593,890.55, represents accumulated employer contributions and net earnings on investments, etc., as reduced by operating expense allowances and pensions paid.
Administrative expense fund, $70,491.96, represents the excess of expense allowances over actual expenditures through June 30, 1966.
Undistributed agency payments, $26,000.00, represent receipts from an agency which is paying contributions monthly and reporting quarterly. In addition to the fund liabilities, the System's actuarial valuation as of June 30, 1966, reflects an unfunded accrued liability of $27,528,149.00 including prior service, which is being funded over a twenty-five year period under present conditions.

196
EMPLOYEES' RETIREMENT SYSTEM
RECEIPTS AND PAYMENTS
A comparative statement of receipts and payments for the years ended June 30, 1966 and June 30,1965, is presented in Exhibit C. The net income for the year under review was $15,926,957.68 as compared with $13,435,698.51 for the preceding year. A reconciliation of contributions and other income is presented in Schedule 1. Contributions by departments are presented in Schedule 4. All previously mentioned Schedules and Exhibits are shown in the unit report.
EXPENSE FUND
A comparative statement of receipts and payments for the years ended June 30, 1966 and June 30, 1965 is presented in Exhibit D of the unit report. Payments amounting to $357,509.52 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 of the unit report. Payments for expense by objective classification and payments for outlay are presented in Schedules 7 and 8, respectively, of the unit report.
GENERAL
The minutes of meetings held by the Board of Trustees during the current year were reviewed and found to be in order.
In our opinion the accompanying balance sheet and related statements correctly present the financial position of the Employees' Retirement System at June 30, 1966, resulting from cash transactions and the results of its operations for the year then ended in conformity with generally accepted accounting principles, applied on a basis consistent with that of the preceding year.
Respectfully submitted,
OSBORN, CLARY & COMPANY Certified Public Accountants

197 EMPLOYEES' RETIREMENT SYSTEM

OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia

Honorable E. B. Davis State Auditor State Capitol Atlanta, Georgia

August 18, 1966

Dear Sir:
We have made an audit of the accounting records of the Employees' Retirement System--Trustee, Social Security Trust Fund, for the year ended June 30, 1966, and submit herewith our report together with the statements.
Employees' Retirement System 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, 1966, and receipts and payments for the year then ended.
The financial position of the Fund, at June 30, 1966, is presented in the Balance Sheet.
ASSETS
Cash on deposit, $976,218.14 was verified by direct communication with the depositories and inspection of the certificates.

LIABILITIES
Social security contributions due the Social Security Administrator, $3,326.07, represent the net of $6,933.49 which had not been reported at June 30, 1966, less contributions overpaid in the amount of $3,607.42.
Deposits by Local Governments, $585,282.92, represent deposits by political subdivisions as security for the Fund in event of failure to fulfill their

EMPLOYEES' RETIREMENT SYSTEM
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, $258,046.42, represents net accumulated income received on monies invested and interest received on deposits.
The contingent fund balance at June 30, 1966, amounted to $129,562.73.
In our opinion the accompanying balance sheet and related statements represent fairly the financial position of the Employees' Retirement System-- Trustee, Social Security Trust Fund, at June 30, 1966, 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.

199 EMPLOYEES' RETIREMENT SYSTEM

OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta 3, Georgia
Honorable E. B. Davis State Auditor State of Georgia Atlanta, Georgia

August 9, 1966

Dear Sir:
We have made an audit of the accounting records of the State Employees' Assurance Department, for the year ended June 30, 1966, and submit herewith our report, together with the statements enumerated on the preceding page.
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 compensation; however, the members may be reimbursed for expenses incurred while on business of the Department. The members at June 30, 1966, are listed in the unit report.
Our examination consisted of verification of the assets and liabilities at June 30, 1966, and receipts and payments for the year then ended.
The financial position of the Department at June 30, 1966, is presented in add the balance sheet.
ASSETS
Cash on deposit, $440.13, was reconciled with the balance certified to us by the depository.
Investments, $4,255,908.94, were composed of bonds and notes.
Due from Employees' Retirement System of Georgia, $441,815.94, 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.

200
EMPLOYEES' RETIREMENT SYSTEM
LIABILITIES
Reserve for policy-holders' obligations, $4,698,165.01, 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 aDd 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 also in the unit report shows the premiums earned which had not been remitted at June 30, 1966.
GENERAL
No meetings were held by the Board of Trustees during the current year under review.
In our opinion the accompanying balance sheet and related statements fairly present the financial position of the State Employees' Assurance Department at June 30, 1966, 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

EXECUTIVE DEPARTMENT
BUDGET BUREAU
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURBENT ASSETS
Cash in Bank and in State Treasury Budget Fund
Accounts Receivable Travel Overpayment Wilson B. Wilkes
Total Current Assets

201
..$ is, 445.08 66.79
$ 18,511.87

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

_.

RESERVES None

SURPLUS Surplus for Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

$

819.89

-00
17,691.98 .$ 18,511.87

202
EXECUTIVE DEPARTMENT

BUDGET BUREAU

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment.-Revenue Retained Transfers Other Spending Units
Net Revenue Allotments

1966

1965

150,000.00 ? 125,000.00 (--) 1.100.00 (--) 7,617.79
(--) 2,689.46 (--) 948.22
$ 146,210.54 $ 116,433.99

NON-REVENUE Private Trust Funds

-00

310.76

CASH BALANCES, JULY 1st Budget Fund

--~ 6,441.74

639.83

$ 152,652.28 $ 117,384.58

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Governmental Cost

NON-GOVERNMENTAL COST

Private Trust Funds -.

-

CASH BALANCES, JUNE 30th

Budget Fund

--

$ 101,515.10 $ 86,517.73

7,968.26

5,398.36

1,988.95

1,947.06

3,241.48

2,233.45

1,011.27

4,586.96

4,189.35

430.22

1,305.60

1,238 80

--

292.00

.00

8,738.72

5,349.80

3,104.77

1,028.15

851.70

1,901.55

$ 134,207.20 $ 110,632.08

-

-00

310.76

18,445.08

6,441.74

$ 152,652.28 $ 117,384.58

203
EXECUTIVE DEPARTMENT
BUDGET BUREAU
COMMENTS
FINANCIAL CONDITION
The Budget Bureau ended the fiscal year on June 30, 1966, with a surplus of $17,691.98, after providing the necessary reserve of $819.89 to cover accounts payable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Budget Bureau for the year ended June 30, 1966, was $150,000.00, less $1,100.00 budget balancing adjustment, leaving a net appropriation of $148,900.00.
From the $148,900.00 funds provided as the current year's appropriation, $161.06 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $1,200.00 for Employees' Health Insurance and $1,328.40 was transferred to the Employees' Retirement System, leaving net departmental revenue of $146,210.54.
The $146,210.54 net departmental revenue together with the $6,441.74 cash balance on hand at the beginning of the fiscal period made a total of $152,652.28 with which to meet expenditures approved on budget for the year ended June 30, 1966.
$134,207.20 of the available funds was expended for budget items of expense; and $18,445.08 remained on hand June 30, 1966, the end of the fiscal year.

204 EXECUTIVE DEPARTMENT BUDGET BUREAU

COMPARISON OF OPERATING COSTS
The Budget Bureau expenditures for operating costs the past three years are compared in the following statement:

TEAR ENDED JUNE 30th

1966

1985

1964

EXPENSE

Personal Services..

$ 101,515.10

Travel Expense

7,968.26

Supplies, Materials

... 1,988.95

Communications

3,241.48

Printing, Publicity-

1,011.27

Repairs, Alterations

4,189.35

Rents

1,305.60

Insurance, Bonding--

292.00

Pensions (To Retirement System)

8, 738.72

Equipment Purchases

3,104.77

Miscellaneous

Dues, Subscriptions

495.70

Registration Fees

356.00

Prepaid Travel Expense

.00

Prepaid Registration Fees

.00

86,517.73 $ 5,398.36 1,947.06 2,233.45 4,586.96 430.22 1,058.32 .00 5,349.80 1,028.15

61,623.04 4,127.75 1,204.08 1,652.87 786.75 691.07 833.00 .00 4,434.65 2,334.55

580.00 388.00 733.55 200.00

375.50 .00 .00 .00

$ 134,207.20 $ 110,451.60 $ 78,063.26

Number of Employees on Payroll June 30th.

12

11

Mr. Wilson B. Wilkes, State Budget Officer, is bonded in the amount of $50,000.00.
$26.81 of the $66.79 shown as accounts receivable due by Mr. Wilson Wilkes for overpayment of travel expense on June 30, 1966, had been refunded at the time of this examination, leaving a balance of $39.98 due the Department's Operating Accounting.

205

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Bank and in State Treasury-

Budget Fund

Cashin Bank._.

$ 12,360.38

In State Treasury

3,772.27

Due from Insurance Fund

1,142.84 $

Private Trust and Agency Funds

Insurance Fund

Due from Supervisor of Purchases--Insurance

and Hazard Reserve Fund

$ 1,142.84

Due to Budget Fund

- (--) 1,142.84

17,275.49 .00

Total Current Assets

.v.

$ 17,275.49

LIABILITIES, RESERVES, AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES None
SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus..

$ 2,835.70 .00
14,439.79 S 17,275.49

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.

206

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Budget Balancing Adjustment

Revenue Retained

Grants--U.S. Government

Earnings from Services

Transfers Other Spending Units

Net Revenue Allotments

1966

1965

$ 300,000.00 $ 315,000.00

.00

11,355.23

.00

21,898.56

330.91

.00

(--) 2, 575.95 (--) 3,147.25

$ 297,754.96 $ 345,106.54

NON-REVENUE

Private Trust Funds._

-

630.49 189,744.04

CASH BALANCES, JULY 1st Budget Fund-. Private Trust Funds..

1,983.79 (--) 1,142.84

10, 654.40 441,709.73

$ 299,226.40 $ 987,214.71

DISBURSEMENTS

GOVERNMENTAL COST
Expense Personal Services Travel Expense... Supplies, Materials Communications Printing, PublicityRepairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous

-
-

Total Governmental Cost

-

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Fund

-

Private Trust Funds

$ 157,007.13 $ 192,595.03

17,288.32

20,373.65

12,438.94

16,143.50

32,635.84

39,908.71

1,791.35

13,940.24

1,397.35

2,420.18

3,472.23

3, 713.04

363.00

558.70

16,683.36

18,441.31

4,905.37

13,599.65

34,480.37

32,083.14

$ 282,463.26 $ 353,777.15

H) 512.35 632,596.61

17,275.49

1,983.79

.00 (--) 1,142.84

$ 299,226.40 $ 987,214.71

207
EXECUTIVE DEPARTMENT
GOVERNOR'S OFFICE
COMMENTS
FINANCIAL CONDITION
The Governor's Office of the Executive Department ended the fiscal year on June 30, 1966, with a surplus of $14,439.79, after providing the necessaryreserve of $2,835.70 to cover outstanding accounts payable.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Governor's Office of the Executive Department collected $16.00 in extradition fees and $533.50 from the sale of a 1961 Ford Falcon Station Wagon; and the total State revenue collections in the amount of $549.50 were transferred to the State Treasury, as required by law.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Governor's Office of the Executive Department for the year ended June 30, 1966, was $275,000.00; and State appropriation for cost of operating the Executive Mansion was $25,000.00, making total appropriation for the year $300,000.00.
In addition to the $300,000.00 provided as the current year's appropriation, old outstanding checks in the amount of $330.91 were cancelled, making total receipts for the fiscal year $300,330.91.
From the $300,330.91 received, $25.95 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $2,550.00 for Employees' Health Insurance Fund, leaving net departmental revenue of $297,754.96.
The $297,754.96 net departmental revenue together with the $1,983.79 cash balance on hand at the beginning of the fiscal year, made a total of $299,738.75 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$282,463.26 of the available funds was expended for budget items of expense; and $17,275.49 remained on hand June 30, 1966, the end of the fiscal year.

208 EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE COMPARISON OF OPERATING COSTS

The Governor's Office of the Executive Department expenditures for operating costs for the past two years are compared in the following statement:

EXPENSE Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity. Repairs, Alterations
Rents Insurance, Bonding Pensions (To Retirement System)
Equipment Purchases
Miscellaneous Executive Mansion Allowance
Other Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

$ 157,007.13 $ 192,595.03

17,288.32 20,373.65

12,438.94 16,143.50

32,635.84 39,908.71

1,791.35 13,940.24

1,397.35

2,420.18

--- 3,472.23

3,713.04

363.00

558.70

16,683.36 18,441.31

4,905.37 13,599.65

25,000.00 9,480.37

25,000.00 7,083.14

$ 282,463.26 $ 353,777.15

Number of Employees on Payroll June 30th

24

25

Note: 1965 expenditures include $14,135.69 for Literature Commission and $25,492.13 for Office of Economic Opportunity. These two activities are reported under separate cover for the fiscal year ended June 30, 1966.

GENERAL
Mr. D. Douglas Barnard was appointed Executive Secretary on January 16, 1963, and is bonded for $10,000.00. Mr. Charles F. Swint is bonded as bookkeeper in the Executive Department for $10,000.00.
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.

209
EXECUTIVE DEPARTMENT
GOVERNOR'S EMERGENCY FUND

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing AdjustmentRevenue Retained Transfers Other Spending Unit
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 2,000,000.00 $ 2,000,000.00 (--)1,040, 514.54 (--)2,890,674.83

.00

.00

$ 959,485.46 $(--) 890,674.83

.00

890,674.83

$ 959,485.46 $

0.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services
Total Governmental Cost

...$

0.00 $

0.00

$

0.00 $

0.00

CASH BALANCES, JUNE 30th Budget Fund

959,485.46

.00

$ 959,485.46 $

0.00

::E

The Governor's Emergency Fund was activated July 1, 1963.

it fan

210

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Budget Fund State Funds In Banks In State Treasury

_$2,466, 613.85 419,648.91 $2,886,262.76

Federal Funds County Funds

258,466.79 314.58 $3,145,044.13

Private Trust and Agency Funds U.S. Income Tax State Income Tax Employees' Retirement Social Security State Employees' Health Ins Group Insurance
Accounts Receivable (*) State Funds Norene M. Milburn and Recipients for Public Assistance Overpayments, Glascock County. ..
Total Current Assets..

$ 38,702.92 10,099.42 13,618.23 40, 382.80 3,184.11 3.03

105,990.51

$3,251,034.64

13,558.67 $3,264, 593.31

211

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES AND RESERVES
CURRENT LIABILITIES Accounts Payable--State Funds State Office Grants to County Departments for Administration

$ 416,262.76 896,000.00 $1,312,262.76

RESERVES State Funds For Public Assistance Benefits
Federal Funds For Child Welfare For Day Care.. For Cuban Refugee Relief For Repatriated Citizens Relief For Economic Opportunity

$1,574,000.00

$ 100,236.08 151,499.93 768.18 37.37 5,925.23

258,466.79

County Funds For Public Assistance
Private Trust and Agency Funds For Doubtful Accounts Receivable..
Total Current Liabilities and Reserves

314.58 105,990.51 13,558.67 1,952,330.55
$3,264,593.31

(*) There is an additional $59,525.00 due State for overpayments 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

212 a DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grants--U.S. Government Grants--Counties Earnings from Services Transfers Other Spending Units

1966

1965

$ 26,525,000.00 $ 23,157,000.00 (--) 163,284.98 (--) 205,941.09

. 93,786,060.10 3,757,681.17 530.00
(--) 114,817.66

78,527,790.13 3,605,520.69 215.00
(--) 84,046.17

Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

$ 123,791,168.63 $ 105,000,538.56

774,161.20

660,489.70

2,097,564.13 3.03*

9,375,934.61 2,191.93

$ 126,662,896.99 $ 115,039,154.80

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power and Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding.., Pensions, Retirement Systems Benefits Grants to Civil Divisions.. Indemnities Equipment Purchases Miscellaneous

$ 1,867,212.10 $ 1,446,393.72

136,755.80

101,061.28

54,001.19

45,290.07

151,241.20

135,934.38

65.86

14.63

71,484.34

63,232.50

14,997.26

9,201.52

89,523.02

76,288.02

14,688.00

329.00

163,046.73

126,726.41

112,162, 259.33 103, 688,879.74

7,922,626.54

6,490,207.42

-00

11.63

65,306.11

69,425.29

30,481.15

25,913.43

Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 122,743,688.63 $ 112,278,909.04

774,161.20

660,117.68

3,145,044.13 3.03

2,097,564.13 2,563.95

$ 126,662,896.99 $ 115,039,154.80

(*) Previous year's balance included $2,560.92 amount of Employees' Health Insurance now shown on separate schedule.

^P"

213 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS

INTRODUCTION

COMMENTS

This 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, 1966. The State Institutions coming under the control of the Department are reported under separate cover.

FINANCIAL CONDITION
The Department of Family and Children Services ended the fiscal year on June 30, 1966, with no surplus, after providing reserves of $1,312,262.76 for accounts payable, $1,832,781.37 for unallotted State, Federal, and County funds held on this date, $13,558.67 for doubtful accounts receivable, and $105,990.51 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 DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for payment of benefits in the year ended June 30, 1966, was $21,342,000.00. The amount provided with which to meet expenditures approved on budget was $21,263,113.96, and the remaining $78,886.04 was lapsed to the State's General Fund, as provided by law.
Appropriation for the administrative expense of the State Office was $1,654,000.00. The amount provided with which to meet expenditures approved on budget was $1,639,467.70; and the remaining $14,532.30 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, 1966, was $3,529,000.00. The amount provided with which to meet expenditures approved on budget was $3,459,133.36; and the remaining $69,866.64 was lapsed to the State's General Fund, under provisions of State Law.
Receipts from the Federal Government for benefits and administration amounted to $93,786,060.10; and $3,757,681.17 was received from counties for participation in public assistance benefits, $235.00 was received in miscellaneous refunds, $295.00 from sale of used desks and chairs, $2,429.94 trans-

214
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
ferred from the Department of Defense, making total receipts for the fiscal year $123,908,416.23.
From the $123,908,416.23, $83,363.13 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, Employees' Health Insurance and Accident Control Seminar, $23,130.29 to the State Department of Education, and $10,754.18 to the Georgia Office of Economic Opportunity, leaving $123,791,168.63 net departmental revenue available for paying benefits, administrative expenses and Grants to County Welfare Departments in the fiscal year.
The $123,791,168.63 net departmental revenue together with the cash balance of $2,097,564.13 on hand at the beginning of the fiscal year made total funds available in the period under review $125,888,732.76.
From the $125,888,732.76 funds available, $112,162,259.33 benefits were paid, $7,922,626.54 grants were made to County Welfare Departments for Administration, $2,658,802.76 was used for administrative expense of the State Office, and $3,145,044.13 remained on hand June 30,1966, the end of the fiscal year.
Of this $3,145,044.13 remaining cash balance, $2,886,262.76 was in State funds and available for expenditure in the next fiscal period, subject to budget approval, after providing for liquidation of outstanding accounts payable and encumbrances, and $258,781.37 was the net amount of unallotted Federal and County Funds on deposit with the State.
BENEFIT PAYMENTS
Benefit payments for the year were $110,184,197.59 for public assistance, $747,720.57 for child welfare benefits, $14,127.31 for Cuban relief and Repatriated citizens relief, $1,201,436.01 to county offices of Economic Opportunity and $14,777.85 for Project BEES, making a total of $112,162,259.33.
Public assistance benefit payments of $110,184,197.59 for the year ended June 30, 1966, are summarized in the unit report.
In 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.
Child Welfare benefits for foster home care of children were paid by the County Departments in the amount of $1,137,126.66, and of this amount the

215
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS State Department reimbursed the County Departments $656,758.75 from State Funds and $312.30 was paid by State Funds for Foster Home Care by Youth Development Centers, Psychiatric and Psychological Examinations and Treatments were paid by the County Departments in the amount of $22,028.75; and of this amount, the State Department reimbursed the County Departments $11,014.37 from State Funds. In addition to these payments, maternity home care payments of $79,368.62 were made by the State Department from State Funds and $266.53 for return of runaway children from State Funds. The benefit payments are distributed as shown in the unit report.
The total of $747,720.57 expended the past year for Child Welfare Benefits compares with $561,312.09 for the previous year and $427,351.40 two years ago.
Schedules in the unit report show a statement by Counties the Public Assistance and Child Welfare benefits paid in the year ended June 30, 1966, 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
Old Age Blind Dependent Children Disabled

YEAR ENDED JUNE 30th

1966

1965

1964

$ 65,659,925.26 $ 62,758,735.87 $ 61,224,280.91 2,341,511.89 2,280,182.03 2,196,956.57 21,847,550.52 18,553,347.00 16,550,622.00 20,335,209.92 19,241,850.08 18,053,788.96

$110,184,197.59 $102,834,114.98 $ 98,025,648.44

CHILD WELFARE Foster Home Care of Children.$ Return of Runaway Children..
Maternity Home Care of Unmarried Mothers
Psychiatric and Psychological Exams

657,071.05 $ 266.53
79,368.62
11,014.37

488,584.56 $ 55.10
65,642.18
7,030.25

366,865.05 136.60
53,615.00
6,734.75

$ 747,720.57 $ 561,312.09 $ 427,351.40

216 DEPARTMENT OF FAMILY AND CHILDREN SERVICES BENEFITS AND ADMINISTRATIVE FUNDS

A comparison of Public Assistance Benefits paid in the month of June, 1966, with payments for the same month in 1965, and 1964, is shown as follows:

JUNE 1964
Old Age Blind Dependent Children

Number of
Individuals

Net Amount
Paid

Average Allowance
Per Individual

91, 639 $ 5,168,641.56 S

3,177

186,141.65

63,106 1,404,180.00

26,038

1,551,240.92

183,960 $ 8,310,204.13 $

56.40 58.59 22.25 59.58
45.17

JUNE 1965
Old Age Blind Dependent Children

91,848 $ 5,375,152.83 $

3,177

192,844.37

73,775 1,633,717.00

26,870

1,653,556.73

195, 670 $ 8,855,270.93 $

58.52 60.70 22.14 61.54
45.26

JUNE 1966
Old Age._ Blind Dependent Children Disabled

92,875 $ 5,636,139.96 $

3,179

197,669.02

82,205 1,998,078.70

27, 778 1,758,066.64

206,037 $ 9,589,954.32 $

60.69 62.18 24.31 63.29
46.54

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.

Since the beginning of the Program in 1937, $1,383,443,168.68 has been paid in Public Assistance Benefits (Old Age Assistance, Aid to the Blind, Aid to Dependent Children, Aid to Disabled, and Medical Care), $3,090,730.48 for Crippled Children Benefits in the form of medical and hospital care

217
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS furnished, $3,495,156.82 Child Welfare for foster home care and other expense of children, $7,203.29 Civilian War Assistance Benefits, $41,067.73 Cuban relief, and $1,300.44 Repatriated Citizens relief, a grand total of $1,390,078,627.44; and these payments are tabulated by fiscal years, as follows:

Year Ended June 30

Public Assistance
Benefits

Crippled Children Benefits

Child Welfare Benefits

Civilian Repatriated War Citizens and
Assist. Cuban Relief

1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962

$ 3,240,577.72$ 4,715,550.00 3,455,784.50 5,328,710.50 7,473,435.00 9,394,335.50 10,363,311.50 10,589,295.00 11,262,813.93 16,413,752.00 20,437,031.50 27,212,894.00 33,709,923.00 39,738,089.50
46,819,156.89 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

Less--

Recovered (--) 12,872.95

1963

93,468,161.23

1964

98,025, 648.44

Less--

Recovered (-->) 10,000.00

1965

102,834,114.98

1966

110,184,197.59

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*

$ 250.00 435.50 346.40
1,251.77 4,919.62

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

S

323,792.81 427,351.40

561,312.09 747,720.57

3,257.87
5,866.70 8,344.38
10,771.91 14,127.31

$1,383,443,168.68 $3,090, 730.48 $3,495,156.82 $ 7,203.29 $ 42,368.17

(*) Crippled Children Program reported under State Department of Public Health since year ended June 30, 1951.

218
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, 1966, was $10,581,429.30, of which $2,658,802.76 was for State Office expense and $7,922,626.54 grants to County Welfare Departments.
The cost of administrative operations of the State Office of the Department amounting to $2,658,802.76 consists of $1,561,939.68 for expenses incurred in administering the Public Assistance Program, $685,033.55 for Child Welfare Services, $8,919.96 for adoption services, $97.50 for General Relief, $12,136.00 for cost of administering the State Institutions under the control of the Department, $3,061.76 for Emergency Welfare Services, $223,303.97 for Court Services, $105,326.74 for Day Care, $2,209.96 for Food Stamp Program, $31,976.75 for Office of Economic Opportunity, and $24,796.89 for Regional Youth Development Centers.
Grants to counties for administrative expenses amounting to $7,922,626.54 represent payments of $6,226,136.41 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 $743,032.09 for Child Welfare Special Program representing Federal participation in salaries and travel, plus $313,056.68 representing Federal 50% participation in other administrative expenses of the County Welfare Departments disbursed to public assistance program and $640,401.36 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.
The $1,067,807.98 contributions by employer and employees to the Retirement System and $238,953.52 Social Security contributions together with a balance of $38,137.80 on hand at the beginning of the fiscal period made a total of $1,344,899.30 to be accounted for.

219
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Of this $1,344,899.30 to be accounted for, $403,882.61 was remitted to the Employees' Retirement System for employees' contributions, $661,328.79 for employer's contributions, $112,854.46 employees' contributions to Social Security and $112,832.41 employer's contributions to Social Security, leaving a net balance of $54,001.03 on hand June 30, 1966, due to Employees' Retirement System.
The Department also collected or withheld from salaries $38,605.31 for State Income Tax in the year under review. This together with a balance of $7,868.00 on hand at the beginning of the fiscal period made a total of $46,473.31.
Of this $46,473.31 to be accounted for, $36,373.89 was remitted to the Department of Revenue, Income Tax Unit, leaving a net balance of $10,099.42 on hand June 30, 1966, due to Department of Revenue.
A balance of $3.03 was on hand for group insurance withholdings at July 1, 1965. There were no withholdings or remittances made in the period under review, leaving a balance of $3.03 on hand at June 30, 1966.
The Department collected or withheld $45,587.79 for Employees' Health Insurance. This together with a balance of $2,560.92 on hand at July 1, 1965, made a total of $48,148.71 to be accounted for.
Of the $48,148.71 to be accounted for, $44,964.60 was remitted to the Employees' Health Insurance Fund, leaving a net balance of $3,184.11 on hand June 30, 1966, due to Employees' Health Insurance Fund.
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 expenditures, or 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."
GLASCOCK COUNTY In compliance with provisions of the Code Section quoted, overpayments
of Public Assistance Benefits in Glascock County made on erroneous and

220 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
fraudulent certifications by Mrs. Norene M. Milburn, County Director Glascock County Welfare Department, were cited in the audit report for the fiscal year ended June 30,1960. No evidence was found to show that the funds, or any part thereof, involved in the overpayments were diverted to the 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 Consolidated Balance Sheet of the Department of Family and Children Services on June 30, 1966, 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 Consolidated 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.
TELFAIR COUNTY
Audit and investigation of the records and affairs of the Telfair County Department of Family and Children Services by members of the staff of the State Department of Family and Children Services revealed that overpayments of Public Assistance benefits bad 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.

221 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Complying 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 Consolidated Balance Sheet, along with the $22,973.00 overpayments in Glascock County covered in the Comments, which is repeating Comments in previous audit 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. Mr. Thomas M. Parham, Jr., Director of the Division of Children and Youth, is bonded in the amount of $50,000.00. There is also on file Public Employees Faithful Performance Blanket Position Bond covering employees of the Department of Family and Children Services for $10,000.00 each, with additional indemnity on employees listed in the unit report.
County Welfare Directors are bonded for $30,000.00 each under Public Official and Public Employees Position Schedule Bond. 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 Family and Children Services of the State of Georgia and/or the County Departments of Family and Children Services of the State of Georgia.
The State Board of Family and Children Services which is appointed by the Governor is listed in the unit report. The State Board for Children and Youth, which is a division within the Department of Family and Children Services, is composed of the members listed in the unit report. Mr. Thomas M. Parham Jr. is Director of the Division for Children and Youth.

222
DEPARTMENT OF FAMILY AND CHILDREN SERVICES INSTITUTIONS FUND

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units..
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 3,794,000.00 $ 2,937,000.00 (--) 38,408.71 (--) 1,207,374.94

(--) 3,755,591.29 (--) 1,729, 625.06

$

0.00 $

0.00

-00

-00

$

0.00 $

0.00

DISBURSEMENTS
CASH BALANCES, JUNE 30th Budget Fund In State Treasury Not Allocated

0.00 $

0.00

COMMENTS

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:

Factory for the Blind --

-

$ 93, 992.77

Regional Youth Development Centers

618,000.00

Youth Development Center--Atlanta

-

19,011.80

Youth Development Center--Augusta

-

39,272.71

Youth Development Center--Milledgeville--

41,643.07

$ 811,920.35

223
DEPARTMENT OP FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 1_ geo.oo

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS N<>ne Total Current Liabilities and Surplus
!

$ v 860.00
.00 $ 1,860.00

I

224 DEPARTMENT OF FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Transfers Other Spending Units -
Total Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

---$ 26,317.50 $ 29,200.00 ---$ 26,317.50 $ 29,200.00

2,400.00

2,400.00

$ 28,717.50 $ 31,600.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Miscellaneous Warm Springs Foundation
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

--- $ 26,857.50 $ 29,200.00 $ 26,857.50 $ 29,200.00

1,860.00

2,400.00

$ 28,717.50 $ 31,600.00

225 DEPARTMENT OP FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS' HOME

COMMENTS
FINANCIAL CONDITION
The Confederate Soldiers' Home ended the fiscal year on June 30, 1966 with no surplus, after providing the necessary reserve of $1,860.00 to cover outstanding accounts payable.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Confederate Soldiers' Home for the year ended June 30, 1966, was $26,317.50.
The $26,317.50 total departmental revenue together with the $2,400.00 cash balance on hand at the beginning of the year made a total of $28,717.50 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$26,857.50 of the available funds was expended for budget items of expense; and $1,860.00 remained on hand June 30, 1966, the end of the fiscal year.

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

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Repairs, Alterations Pensions (To Retirement System)... Disbursements to Warm Springs
Foundation--For Care of Widows._$

YEAR ENDED JUNE 30th

1966

1965

1964

26,857.50 $ 29,200.00

7,778.49 150.00
2,849.42 69.28 707.36 63.95
1,115.16
22,750.77

$ 26,857.50 $ 29,200.00 $ 35,484.43

226 DEPARTMENT OF FAMILY AND CHILDREN SERVICES CONFEDERATE SOLDIERS' HOME

Confederate Veterans in Home on June 30th.

YEAR ENDED JUNE 30th

1966

1965

1964

0

0

0

Confederate Veterans' Widows in Home June 30th.
Annual Per Capita Cost--

3

4

4

$ 7,300.00 $ 7,300.00 $ 7,096.89

One widow died on March 5, 1966, making a total of 1,343 days at $20.00 per day.

GENERAL
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.
Provisions of the contract with the Georgia Warm Springs Foundation are quoted in appendix to the unit report, pages 9 through 12.

!

-

227

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTER, ATLANTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State TreasuryOperating Account Private Trust and Agency Funds Division of Institutions Account
Total Current Assets

_$ 32,581.22 4,451.06 19,011.80
$ 56,044.08

LIABILITIES, RESERVES, AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES Private Trust and Agency Funds.
SURPLUS None
Total Current Liabilities, Reserves, andSurplus..

$ 51,593.02 4,451.06 .00
.$ 56,044.08

228

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTER, ATLANTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Corrections Transfers Other Spending Units

1966

1966

$

308.00 $

228.75

530,077.96 440,976.78

Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

$ 530,385.96 $ 441,205.53

15,608.17

16,450.24

79,755.25 4,673.85

115,801.86 2,238.83

$ 630,423.23 $ 575,696.46

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding. Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
TotalExpense
OutlayLands, Buildings, and Improvements Contracts
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 350,403.67 $ 306,637.17

3,337.96

2,468.83

77,670.62

59,448.09

5,916.13

5,577.00

23,375.39

19,350.54

469.11

297.71

22,501.63

38,634.54

962.70

1,347.20

3,078.11

2,635.56

31,777.50

26,799.49

968.80

44.00

21,240.61

13,402.57

352.96

609.44

$ 542,055.19 $ 477,252.14

16,493.00

.00

15,830.96

14,015.22

51,593.02 4,451.06

79,755.25 4,673.85

$ 630,423.23 $ 575,696.46

229 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTER, ATLANTA

COMMENTS

M

FINANCIAL CONDITION

The Youth Development Center, Atlanta, Georgia, ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $51,593.02 to cover outstanding accounts payable and reserving $4,451.06 for Private Trust and Agency Funds.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Youth Development Center Atlanta, for the year ended June 30, 1966, was $537,956.25. $503.22 was received as textbook allotment from the Department of Education, and $308.00 was received from sale of meals making a total departmental revenue of $538,767.47.
From the $538,767.47 received, $1,849.92 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $6,531.59 for Employees' Health Insurance, leaving a net departmental revenue of $530,385.96.
The $530,385.96 net departmental revenue together with the $79,755.25 cash balance on hand at the beginning of the fiscal period made a total of $610,141.21 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$558,548.19 of the available funds was expended for budget items of expense; and $51,593.02 remained on hand June 30, 1966, the end of the fiscal year.

230

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTER, ATLANTA COMPARISON OF OPERATING COSTS

The expenditures for operating costs for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

1966

1965

1964

EXPENSE

Personal Services -

$ 350,403.67 $ 306,637.17 $ 259,878.55

Travel Expense

- 3,337.96

2,468.83

963.94

Supplies, Materials

-

77,670.62

59,448.09

46,068.24

Communications.

5,916.13

5,577.00

5,074.44

Heat, Lights, Power, Water

23,375.39

19,350.54

18,558.39

Printing, Publicity

469.11

297.71

514.51

Repairs, Alterations

22,501.63

38,634.54

50,349.15

Kents--

-

962.70

1,347.20

999.80

Insurance, Bonding.

3,078.11

2,635.56

.00

Pensions (To Retirement System) ... 31, 777.50

26,799.49

21, 729.41

Indemnities

--

968.80

44.00

74.22

Equipment Purchases

21,240.61

13,402.57

2,741.63

Miscellaneous

-

352.96

609.44

607.06

Total Expense OUTLAY.

$ 542,055.19 $ 477,252.14 $ 407,559.34

16,493.00

.00

.00

Total Governmental Cost..

$ 558,548.19 $ 477,252.14 $ 407,559.34

Number of Employees on Payroll June 30th.

77

74

66

Average Number of Girls in School

During Year

103

99

87

Annual Per Capita Cost Expense
Outlay

$ 5,262.67 $ 4,830.52 $ 4,684.59

160.12

.00

.00

$ 5,422.79 $ 4,830.52 $ 4,684.59

GENERAL
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.

231
DEPARTMENT OF FAMILY AND CHILDREN SERVICES GEORGIA YOUTH CENTER, ATLANTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Transfers Other Spending Units..
CASH BALANCES, JULY 1st Budget Fund

1966(*)

1965

.$

0.00 $(--) 789,306.30

.00

794,306.30

$

0.00 $ 5,000.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services
CASH BALANCES, JUNE 30th Budget Fund

$

0.00 $ 5,000.00

.00

.00

$

0.00 $

5,000.00

(*) No activity in this account in the fiscal year ended June 30, 1966.

i

232
DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTER, AUGUSTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash In Banks and in State Treasury Budget Fund Division of Institutions Account. Private Trust and Agency Funds Canteen Fund Pupils'Deposit Fund
Total Current Assets..

$ 68,583.76 39.272.71

-$ X 470.92 1,432.50

2,903.42

$ 110,759.89

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 107,856.47

RESERVES

Private Trust and Agency Funds

Canteen Fund.--

- -

Pupils'Deposit Fund

-$ 1,470.92 1,432.50

2,903.42

SURPLUS None

Total Current Liabilities, Reserves, and

Surplus....

---

-00 $ 110,759.89

233 DEPARTMENT OP FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTER, AUGUSTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Corrections Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

..$

356.59 $ 7,870.40

910,703.03 760,278.31

$ 911,059.62 $ 768,148.71

15,255 48

13,133.74

184,195.47 273,780.85

1,179.22

2,134.21

$1, 111, 689.79 $1,057,197.51

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity.

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

Indemnities

.

Equipment Purchases

Miscellaneous

Total Expense

.

Outlay

Lands, Buildings, and Improvements

Personal Services ,,

___

Contracts

NON- GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 494,824.49

1,460.71

212,001.72

8,838.29

26,948.39

_.

260.49

8,283.68

1, 696.92

5,550.26

46,740.61

308.70

54,425.30

200.55

$ 861,540.11

386,788.49 1,618.49
201,990.02 7,227.31 21,870.94 300.00 4,241.25 318.39 6,730.49
33,427.25 40.50
34,532.28 122.50
699,207.91

1,664.31 124,194.20

14,395.50 144,130.68

13,531.28

14,088.73

107,856.47 2,903.42

184,195.47 1,179.22

$1,111,689.79 $1,057,197.51

234 DEPARTMENT OF FAMILY AND CHILDREN SERVICES YOUTH DEVELOPMENT CENTER AUGUSTA

COMMENTS
FINANCIAL CONDITION
The Youth Development Center, Augusta, Georgia, ended the fiscal year June 30, 1966, with no surplus, after providing the necessary reserve of $107,856.47 to cover outstanding accounts payable and reserving $2,903.42 for Private Trust arjd Agency Funds held on this date.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS

State appropriation for the operation of the Youth Development Center for the year ended June 30, 1966, was $920,832.38. In addition to the State allotment, $1,804.13 was received from the State Department of Education for textbook allotment and $356.59 was received from the sale of livestock and meals making total receipts of $922,993.10.

From the $922,993.10 received, $2,647.58 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $9,285.90 for Employees' Health Insurance, leaving net departmental revenue of $911,059.62.

The $911,059.62 net departmental revenue together with the $184,195.47 cash balance on hand at the beginning of the fiscal period made a total of $1,095,255.09 available with which to meet expenditures approved on budget for the year ended June 30, 1966.

$987,398.62 of the available funds was expended for budget items of expense and $107,856.47 remained on hand June 30, 1966, the end of the fiscal year.

.

235
DEPARTMENT OF FAMILY AND CHILDREN SERVICES YOUTH DEVELOPMENT CENTER, AUGUSTA

COMPARISON OF OPERATING COSTS
The expenditures for operating costs 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-... Pensions, Benefits Indemnities Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 494,824.49 $ 386,788.49 $ 261,184.10

1,460.71

1,618.49

1,473.28

212,001.72 201,990.02 169,668.80

8,838.29

7,227.31

4,065.54

26,948.39

21,870.94

18,889.02

260.49

300.00

50.25

8,283.68

4,241.25

7,844.54

1,696.92

318.39

247.92

5,550.26

6,730.49

.00

46,740.61

33,427.25

19,635.40

308.70

40.50

103.96

54,425.30

34,532.28

44,155.72

200.55

122.50

1,434.70

Total Expense
OUTLAY Lands, Buildings, and Permanent Improvements

$ 861,540.11 $ 699,207.91 $ 528,753.23

125,858.51 158,526.18

66,163.59

Total Governmental Cost

$ 987,398.62 $ 857,734.09 $ 594,916.82

Number of Employees on Payroll

June 30th

118

100

71

Average Number of Students in School during Year

341

326

296

Annual Per Capita Cost Expense Outlay

$ 2,526.51 $ 2,144.80 $ 1,786.33

369.09

486.28

223.52

$ 2,895.60 $ 2,631.08 $ 2,009.85

GENERAL
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.

236 DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTER, MILLEDGEVILLE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund-- Division of Institutions Account Private Trust and Agency Funds Canteen Fund Pupils' Deposit Fund
Total Current Assets

5 89,198.77 41, 643.07

$ 14,701.97 4,551.98

19,253.95

$ 150,095.79

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Private Trust and Agency Funds Canteen Fund Pupils' Deposit Fund For Restricted Purposes...

$ 130,829.38

$ 14,701.97 4,551.98 12.46

19,266.41

SURPLUS None
Total Current Liabilities, Reserves, and Surplus

-00 S 150,095.79

237
DEPARTMENT OF FAMILY AND CHILDREN SERVICES YOUTH DEVELOPMENT CENTER, MILLEDGEVILLE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings, Correction Services Transfers Other Spending Units

Total Revenue Allotments

NON-REVENUE

Private Trust Funds

,

CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$

249.23 $

243.00

1,303,091.04 1,121,110.14

$1,303,340.27 $1,121,353.14

34,028.52

34,794.30

165,220.07 13,950.34

233,413.24 13,207.78

$1, 516, 539.20 $1,402,768.46

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense...
Outlay Lands, Buildings, and Improvements Supplies, Materials Equipment--New..
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 847,022.28 $ 691,097.60

2,846.92

3,002.43

202,511.29 209,487.54

9,830.10

8,888.43

41,196.40

36,155.97

121.45

650.54

6,797.73

6,857.77

l, 332.13

1,402.63

7,685.88

7,402.45

76,176.16

60,978.51

2, 652.75

2,306.68

36,853.42

49,998.84

935.27

1,480.38

$1,235,961.78 $1,079,709.77

81,178.44 20,578.28

97,305.40 12,531.14

28,724.91

34,051.74

130,841.84 19,253.95

165,220.07 13,950.34

$1,516,539.20 $1,402,768.46

238 DEPARTMENT OP FAMILY AND CHILDREN SERVICES YOUTH DEVELOPMENT CENTER, MILLEDGEVILLE

COMMENTS

raj.:

FINANCIAL CONDITION

The Youth Development Center, Milledgeville, Georgia, ended the fiscal year June 30, 1966, with no surplus, after providing the necessary reserve of $130,829.38 to cover outstanding accounts payable and reserving $19,266.41 for Restricted Funds and Private Trust and Agency Funds held on this date.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Youth Development Center for the year ended June 30, 1966, was $1,320,992.39. In addition to the State allotment, the Center received $1,617.74 from the State Department of Education for textbook allotment and $249.23 from sale of meals and other miscellaneous receipts, making total receipts for the year of $1,322,859.36.
From the $1,322,859.36 received, $251.11 was transferred to the Department of Education for surplus commodity distribution, $4,129.62 to the State Personnel Board for the pro rata cost of Merit System Administration and $15,138.36 for Employees' Health Insurance, leaving net departmental revenue of $1,303,340.27.
The $1,303,340.27 net departmental revenue together with the $165,220.07 cash balance on hand at the beginning of the fiscal period made a total of $1,468,560.34 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$1,337,718.50 of the available funds was expended for budget items of expense, and $130,841.84 remained on hand June 30, 1966, the end of the fiscal year.

239 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTER, MILLEDGEVILLE

COMPARISON OF OPERATING COSTS

The expenditures for operating costs 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 Pensions, Benefits Indemnities Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1966

1964

$ 847,022.28 $ 691,097.60 $ 552,634.82

2,846.92

3,002.43

2,098.62

202,511.29 209,487.54 186,617.24

9,830.10

8,888.43

9,008.15

41,196.40

36,155.97

32,890.64

121.45

650.54

303.61

6,797.73

6,857.77 20,226.00

1,332.13

1,402.63

1,049.11

7,685.88

7,402.45

10.00

76,176.16

60,978.51

52,284.77

__ 2,652.75

2,306.68

417.06

36,853.42

49,998.84

41,331.46

935.27

1,480.38

1,574.18

Total Expense

$1,235,961.78 $1,079,709.77 $ 900,445.66

OUTLAY
Lands, Buildings, and Permanent Improvements-

101,756.72 109,836.54

13,491.14

Total Governmental Cost

$1,337,718.50 $1,189,546.31 $ 913,936.80

Number of Employees on Payroll June 30th

169

154

137

Average Number of Boys in School during Year

362

318

428

Annual Per Capita Cost Expense Outlay

$ 3,414.26 $ 3,395.31 $ 2,103.85

281.10

345.40

31.52

$ 3,695.36 $ 3,740.71 $ 2,135.37

GENERAL
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.

240 DEPARTMENT OF FAMILY AND CHILDREN SERVICES REGIONAL YOUTH DEVELOPMENT CENTERS

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Revenue Retained Transfers Other Spending Units..
Total Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1966

$ 818,000.00 $

0.00

$ 818,000.00 $

0.00

.00

.00

$ 818,000.00 $

0.00

DISBURSEMENTS
GOVERNMENTAL COST OutlayLands, Buildings, and Improvements Contracts
CASH BALANCES, JUNE 30th Budget Fund

$ 73,933.72 $

0.00

744,067.28

.00

$ 818,000.00 $

0.00

it
241 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
REGIONAL YOUTH DEVELOPMENT CENTERS
COMMENTS
INTRODUCTION
The Regional Youth Development Centers were established and created in the fiscal year ended June 30,1966, under provisions of Act of the General Assembly approved March 14, 1963, to provide regional group care facilities for the purpose of:
(1) Providing local authorities an alternative to placing any child in a common jail;
(2) Shelter care prior to examination and study or pending hearing before Juvenile Court;
(3) Detention prior to examination and study or pending hearing before Juvenile Court;
(4) Study and diagnosis pending determination of treatment or hearing before Juvenile Court.
FINANCIAL CONDITION
The Regional Youth Development Centers ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $744,067.28 to cover outstanding accounts payable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the construction of the Regional Youth Development Centers for the year ended June 30, 1966, was $818,000.00.
Of the $818,000.00 available funds, $73,932.72 was expended for construction of new buildings and $744,067.28 remained on hand at June 30, 1966, the end of the fiscal year.

242

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Division of Institutions Account Private Trust and Agency Funds Sales Tax Fund

$ 300,458.65 93,992.77
173.17 $ 394,624.59

Accounts Receivable Less Reserve for Doubtful Accounts

$ 385,761.21 --. 52,400.00 $ 333,361.21

Inventories Total Current Assets.--

301,478.66 634,839.87 $1,029,464.46

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Private Trust and Agency Funds Sales Tax Collections
SURPLUS Surplus Invested in Inventories and Accounts Receivables
Total Current Liabilities, Reserves, and Surplus

$ 394,451.42 173.17
634,839.87 $1,029,464.46

243 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND, BAINBRIDGE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Earnings from Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$1, 641,167.59 $1,108, 651.23 122,141.89 129,304.03
$1,763,309.48 $1,237,955.26

4,820.11

13,618.93

329,731.78 136.09

311,500.70 102.82

$2,097, 997.46 $1, 563,177.71

DISBURSEMENTS

i:

GOVERNMENTAL COST

Expense

Personal Services....

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity.

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

Miscellaneous

Total Expense...
OutlayLands, Buildings, and Improvements Contracts
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 502,676.87 $ 391,611.19

14,787.83

15,958.37

1,005,891.85 671,441.41

6,484.86

3,959.59

9,132.46

8,107.82

879.49

456.19

26,761.12

13,107.06

572.00

791.80

3,033.04

1,732.84

42,439.77

35,197.86

2,782.28

2,777.38

62,273.07

66,161.77

13,690.20

8,420.90

$1,691,404.84 $1,219,724.18

7,185.00

.00

4, 783.03

13, 585.66

.. 394,451.42 173.17

329,731.78 136.09

$2,097, 997.46 $1, 563,177.71

244
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND, BAINBRIDGE COMMENTS
INTRODUCTION
This 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, 1966, in addition to the ex-officio members above are listed in the unit report.
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30, 1966, with no cash surplus but had $634,839.87 invested in inventories and accounts receivables, after providing the necessary reserve of $394,451.42 to cover accounts payable and reserving $52,400.00 for doubtful accounts receivable and $173.17 for Private Trust and Agency Funds held on this date.

245 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND, BAINBRIDGE

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS

In the fiscal year ended June 30, 1966, the Factory for the Blind received $131,492.77 from the Department of Family and Children Services for operations, $1,633,976.56 from sales of manufactured products, $5,073.00 from the Trainees' Fund of the Division of Vocational Rehabilitation of the State Department of Education, $135.12 commission on sales tax collectedand$l,982.91 from fire insurance claims, making total receipts $1,772,660.36.

From the $1,772,660.36 received, $461.55 was transferred to the State Personnel Board for the pro rata share of cost of Merit System Administration and $8,889.33 for Employees' Health Insurance, leaving net departmental revenue of $1,763,309.48.

The $1,763,309.48 net departmental revenue together with the $329,731.78 cash balance on hand at the beginning of the fiscal period made a total of $2,093,041.26 available with which to meet expenditures approved on budget for the year ended June 30, 1966.

$1,698,589.84 of the available funds was expended for budget items of expense; and $394,451.42 remained on hand June 30, 1966, the end of the fiscal year.

The net profit from operations in the fiscal year ended June 30, 1966, by application of accounts payable, accounts receivable and inventories to the cash receipts and disbursements was $90,258.54 as shown in the following statement of operations:

REVENUE
Collections in Period Sale of Manufactured Products Trainee Fees, Vocational Rehabilitation Earnings, Sales Tax Insurance Claims--Fire Loss

$1,633,976.56 __ 5,073.00
135.12 1,982.91 $1,641,167.59

Add: Accounts Receivable June 30, 1966 (Net) Deduct: Accounts Receivable July 1, 1965 (Net)

333,361.21 $1,974, 528.80
182,684.67 $1,791,844.13

DEPARTMENT OF FAMILY AND CHILDREN SERVICES FACTORY FOR THE BLIND, BAINBRIDGE

COST Purchase and Cost Payments
Transfer to State Personnel Board
Transfer to Employees' Health Insurance

$1,698,589.84 461.55
8,889.33

Add: Inventory July 1, 1965 Accounts Payable June 30, 1966

$1,707,940.72 -
$ 291,517.38
15,325.31 306,842.69

$2,014,783.41

Deduct: Inventory June 30, 1966.__$ 301,478.66

Accounts Payable July 1,

1965

11,719.16

313,197.82 $1,701,585.59

Net Profit from Operations

$ 90,258.54
=

RECONCILIATION WITH SURPLUS Surplus--Beginning of Period Add Profit from Operations

$ 474,202.05 90,258.54

Deduct Encumbrances June 30, 1966

Add Encumbrances July 1, 1965

]

$ 564,460.59
379,126.11 -- $ 185,334.48
318,012.62

Funds Transferred from Department of Family and Children Services--For Operations

$ 503,347.10 131,492.77

Surplus--June 30, 1966--.

$ 634,839.87

i

Cost records maintained by the Factory for the Blind show a net profit for the year's operations of $107,093.45.

The cost records may be reconciled with the net profit as shown above by deducting expenditures capitalized, increase in allowance for doubtful accounts receivable and adding the depreciation expense.

247 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND, BAINBRIDGE

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 Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense

YEAR ENDED JUNE 30th

1966

1965

1964

$ 502,676.87 $ 14,787.83
1,005,891.85 6,484.86 9,132.46 879.49 26,761.12 572.00 3,033.04 42,439.77 2,782.28 62,273.07 13,690.20

391,611.19 $ 15,958.37
671,441.41 3,959.59 8,107.82 456.19 13,107.06 791.80 1,732.84 35,197.86 2,777.38 66,161.77 8,420.90

360,850.89 13,270.29
589,244.04 3,924.24 8,836.79 880.02 51,326.44 624.16 153.60 31,751.35 968.33 25,522.97 8,258.02

$1,691,404.84 $1,219,724.18 $1,095,611.14

OUTLAY Building Improvements Total Governmental Cost

7,185.00

.00

.00

$1, 698, 589.84 $1,219, 724.18 $1,095,611.14

Number of Employees on Payroll June 30th

198

154

149

Average Number of Blind Persons Em-

ployed in Factory for the Blind Dur-

ing Year

97

102

106

GENERAL
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 Administration Funds.

248

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

OFFICE OF ECONOMIC OPPORTUNITY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fluid... Private Trust and Agency Funds U.S. Income Tax Fund Georgia Income Tax Fund .. Employees' Retirement Fund Social Security Tax Fund Employees'Health Insurance Fund
Total Current Assets..

$ 4,292.16

$ 1,318.10 576.15 441.00
l, 150.99 71.52

3,557.76

$ 7,849.92

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Private Trust and Agency Funds U.S. Income Tax Fund Georgia Income Tax Fund Employees' Retirement Fund Social Security Tax Fund Employees' Health Insurance Fund For Federal Funds
SURPLUS None
Total Current Liabilities, Reserves, and Surplus

$ 2,427.00

1, 318.10 576.15 441.00
1,150.99 71.52
1,865.16

5,422.92

.00 $ 7,849.92

249 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Transfers Other Spending Units

Total Revenue Allotments

NON-REVENUE Private Trust Funds.

CASH BALANCES, JULY 1st

Budget Fund.

---

Private Trust Funds

1966

1965

.$ 147,798.92 $ 53,101.44

9,124.18

6,620.00

$ 156,923.10 $ 59,721.44

.00

261.02

9,760.64

.00

.00*

.00

$ 166,683.74 $ 59,982.46

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials... Communications Printing, Publicity... Repairs, Alterations. Rent Pensions, Benefits... Miscellaneous
Total Governmental Cost

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Fund

Private Trust Funds

--

$ 1144,,9922..554 $ 29,320.37 1,814.10 5,213.50 131.25 .00 17.00 10,805.32 97.50

34,644.61 10,971.03
430.26 1,494.47
103.50 9.50 .00
2,081.18 226.25

$$ 16622,,3911..58 $ 49,960.80

.00

180.43

4,292.16

9,760.64

!

.00

80.59

$ 166,683.74 $ 59,982.46

(*) Previous year's balance of $80.59 was the amount of Employees' Health Insurance now shown on separate schedule.

250
DEPARTMENT OP FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
COMMENTS
FINANCIAL CONDITION
The Office of Economic Opportunity ended the fiscal year on June 30,1966, with no surplus, after providing the necessary reserve of $2,427.00 to cover outstanding accounts payable and reserving $1,865.16 for Federal funds, $1,318.10 for U. S. Income Tax, $576.15 for Georgia Income Tax, $441.00 for Employees' Retirement, $1,150.99 for Social Security Tax, and $71.52 for Employees' Health Insurance.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State and Federal appropriation for the operation of the Office of Economic Opportunity for the year ended June 30, 1966, was $158,553.10.
From the $158,553.10 funds provided as the current year's appropriation, $1,630.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $156,923.10.
The $156,923.10 net departmental revenue together with the $9,760.64 cash balance on hand at the beginning of the fiscal year made a total of $166,683.74 available with which to meet expenditures approved on budget for the year.
$162,391.58 of the available funds was expended for budget items of expense; and $4,292.16 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

The Office of Economic Opportunity's expenditures for operating costs the past two years are compared in the following statement:

EXPENSE
Personal Services-- Travel Expense Supplies, Materials Communications.-.

YEAR ENDED JUNE 30th

1966

1965

_. $ 114,992.54 $ 34,644.61

29,320.37 10,971.03

1,814.10

430.26

5,213.50

1,494.47

251 DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY

EXPENSE (Cont'd)
Printing, Publicity.. Repairs, Alterations Rents Pensions (To Retirement System) Miscellaneous

YEAR ENDED JUNE 30th

1966

1966

$

131.25 $

.00

17.00

10,805.32

97.50

103.50 9.50 .00
2,081.18 226.25

3 Q"5^A 35TV

~

'

'

$ 162,391.58 $ 49,960.80

Number of Employees on Payroll June 30th

13

13

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 the State Coordinator, Mr. Joseph A. Thornton, is under Blanket Bond of the Department of Family and Children Services in the amount of $25,000.00.

|]S

252

GEORGIA FOREST RESEARCH COUNCIL

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 24,696.34

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

_

$ 9,339.03

RESERVES For Forestry Operations Simulator For Reclamation Kaolin Strip Mines For Naval Stores Project...

.$ 4,250.00 10, 500.00 607.31

15,357.31

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus.

.00 $ 24,696.34

253 GEORGIA FOREST RESEARCH COUNCIL

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Revenue Retained
Earnings from Services Transfers Other Spending Unit
Net Revenue Receipts
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 320,000.00 $ 290,000.00

34,712.63

19,140.69

(--)154,966.58 (--)115,290.10

$ 199,746.05 $ 193,850.59

100.96

655.30

19,067.88

12,083.86

$ 218,914.89 $ 206,589.75

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense
Outlay Equipment--New
NON- GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ m, 712.23 4,092.57 15,531.82 3,931.05 10,168.02
. 8,346.28 5,573.43 700.24 2,149.40 2,828.74 .00 207.97 2,178.85

117,745.05 4,217.46 15,662.25 2,586.22 9, 686.38
14,594.16 4,191.97
349.31 87.75 2,580.21 25.00 653.53 2,528.72

$ 167,420.60 $ 174,908.01

26,696.99

11,958.56

100.96

655.30

24, 696.34

19,067.88

$ 218,914.89 $ 206,589.75

254
GEORGIA FOREST RESEARCH COUNCIL
COMMENTS
INTRODUCTION
The Georgia Forest Research Council was created by Act of the Genera Assembly approved December 10, 1953, and is under the direction and super-1 vision of a Board of Commissioners, composed of seven members appointed by the Governor. Membership of the Board at June 30, 1966, is listed in the unit report.
FINANCIAL CONDITION
The Georgia Forest Research Council ended the fiscal year on June 30, 1966, with no surplus for operations after providing the necessary reserve of $9,339.03 to cover outstanding accounts payable, and reserving $607.31 for Naval Stores Project, $4,250.00 for Forest Operation Simulator Project and $10,500.00 for Reclamation Kaolin Strip Mines.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Council in the fiscal year ended June 30, 1966, was $320,000.00.
In addition to the $320,000.00 provided as the current year's appropriation, $34,712.63 was received from other sources for research, making total departmental revenue for the year $354,712.63.
From the $354,712.63 total departmental revenue, $154,966.58 was transferred to other State units, leaving net departmental revenue of $199,746.05.
The $199,746.05 net departmental revenue together with $19,067.88 cash balance on hand at the beginning of the period made a total of $218,813.93 available in the year ended June 30, 1966.
$167,420.60 of the available funds was expended for budget approved items of current expense, $26,696.99 was paid for new equipment; and $24,696.34 remained on hand June 30, 1966, the end of the fiscal year.

255 GEORGIA FOREST RESEARCH COUNCIL

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

EXPENSE
Personal Services Travel Expense Supplies and Materials Communications Heat, Lights, Power and Water Printing and Publicity Repairs and Alterations Rents Insurance and Bonding Pensions and Benefits Indemnities Equipment Purchases Miscellaneous
OUTLAY Equipment--New
Number of Employees on Payroll June30th

YEAR ENDED JUNE 30th

1966

1965

1964

$ 114,993.41 $ 117,745.05 $ 138,094.16

4,092.57

4,217.46

3,853.12

15,215.05

15,662.25

12,936.88

3,931.05

2,586.22

3,880.41

7,787.45

9,686.38

8,771.48

8,346.28

14,594.16

8,917.09

5,037.43

4,191.97

8,032.87

700.24

349.31

255.00

2,149.40

87.75

95.00

2,780.90

2,580.21

2,197.03

25.00

207.97

653.53

1,146.47

2,178.85

2,528.72

1,775.66

$ 167,420.60 $ 174,908.01 $ 189,955.17

26,696.99

11,958.56

13,323.18

$ 194,117.59 $ 186,866.57 $ 203,278.35

9

8

6

GENERAL
Mr. H. E. Ruark, Director, Secretary and Treasurer, is bonded for $20,000.00. Barnell Barrentine, accountant, is bonded for $10,000.00.

256

GEORGIA FORESTRY COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash In Banks and in State Treasury Budget Fund Private Trust and Agency Funds Employees U.S. Bond Purchase Fund

$ 326,454.48 76.25 $ 326,530.73

Accounts Receivable DuefromU.S. Government on Reimbursements..$ 49,909.19 DuefromU.S. Government for Equipment Sold.. 9,397.16

59,306.35

Other Assets Warehouse Inventory
Total Current Assets

170,500.39 $ 556,337.47

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

RESERVES

For Purchase Orders Outstanding

For Contracts to Mature

.

For County Operating Funds on Hand...

For County Reserve Funds on Hand--

For Private Trust and Agency Funds

For Warehouse Inventory.

$ 5,288.76

$ 64,637.45 9,844.00
144,159.90 21,596.15
76.25 170,500.39

410,814.14

SURPLUS For Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus..

140,234.57 $ 556,337.47

257
GEORGIA FORESTRY COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grants--U.S. Government Grants--Counties Earnings, Development Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds.

1966

1965

....$3,255,832.00 $2,300,000.00 .00 (--)16,337.48

832,244.40 1,161,391.24
368,016.06 (--)92,491.60

767,660.50 1,035,482.14
383,002.32 (--)62,393.97

$5,524,992.10 $4,407,413.51

40,716.74

92,973.52

326,541.03 46.25

374,053.81 72.50

$5,892,296.12 $4,874,513.34

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous

Total Governmental Cost

NON-GOVERNMENTAL COST

Private Trust Funds

_

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$3,747,866.03 $3,266,188.27

7^ 194.13

73,817.42

_. 511,425.66 442,873.04

66! 063.66

61,027.61

74,708.21

71,538.43

6,813.96

7,994.73

.

141,598.11

84,684.32

3,459.50

4,096.99

11,977.37

897.74

_._ 338,363.69 230,564.57

19 198.94

21,072.04

521,997.69 188,300.28

2,411.70

1,870.85

$5,525,078.65 $4,454,926.29

40, 686.74

92,999.77

326,454.48 76.25

326,541.03 46.25

$5,892,296.12 $4,874,513.34

258
GEORGIA FORESTRY COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia Forestry Commission ended the fiscal year on June 30, 1966, with a surplus of $140,234.57 for operations subject to budget approval, after providing the necessary reserve of $5,288.76 to cover outstanding accounts payable, and reserving $64,637.45 for purchase orders to be liquidated, $9,844.00 for contracts to mature, $144,159.90 for county operating funds on hand, $21,596.15 for county reserve funds on hand, $76.25 for employees' U. S. bond purchases, and $170,500.39 for warehouse inventories of supplies and equipment on June 30, 1966.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Georgia Forestry Commission collected $1,750.00 interest on savings accounts; and the $1,750.00 was remitted to the State Treasury, as provided by State Law.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operation of the Commission in the fiscal year ended June 30, 1966, was $3,255,832.00.
In addition to the $3,255,832.00 provided as the current year's appropriation, $832,244.40 was received from the U. S. Government, $1,161,391.24 from assessments on County Protective Units and $368,016.06 from earnings, making total receipts for the fiscal year $5,617,483.70.
From the total receipts of $5,617,483.70, transfers in the amount of $92,491.60 were made to the State Personnel Board, leaving net departmental revenue of $5,524,992.10.
The $5,524,992.10 net departmental revenue and the $326,541.03 cash balance on hand at the beginning of the fiscal period on July 1, 1965, made a total of $5,851,533.13 available with which to meet expenditures approved on budget for the fiscal year.
$5,525,078.65 of the available funds was expended for budget approved items of current expense; and $326,454.48 remained on hand June 30, 1966, the end of the fiscal year.

259
GEORGIA FORESTRY COMMISSION

COMPARISON OF DEPARTMENTAL REVENUE AND OPERATING COSTS

Departmental revenue and expenditures for operating costs in the past three years are compared in the following statement:

DEPARTMENTAL REVENUE
State Revenue Allotments Federal Grants County Protective Units Otherlncome Transfers

YEAR ENDED JUNE 30th

1966

1965

1964

$3,255,832.00 $2,283, 662.52 $2,274 155 00 832,244.40 767,660.50 834,790.62
1,161,391.24 1,035,482.14 1,039,539.24 368,016.06 383,002.32 34Q818.33
(--)92,491.60 (--)62,358.97 (--)68,423.74

$5,524,992.10 $4,407,448.51 $4,420,879.45

EXPENDITURES BY ACTIVITY
Administration Counties, Forest Protection Forest Management Reforestation Waycross State Forest ___.

$ 325,097.36 4,412,683.75
433,531.79 303^ 566.91 50,198.84

$ 276,278.18 3,588,956.99
341,612.06 196,148.33 51,965.73

$ 254,289.21 3,486,976.73
323,924.62 262,564.53 94,866.63

$5,525,078.65 $4,454,961.29 $4,422,621.72

EXPENDITURES BY OBJECT
EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement Systems) Indemnities Equipment Purchases Miscellaneous

$3,747,866.03 79,194.13 511,425.66 66,063.66 74,708.21 6,813.96
141,598.11 3,459.50 11,977.37
338,363.69 19,198.94 521,997.69 2,411.70

$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
897.74 230,564.57 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

$5,525,078.65 $4,454,961.29 $4,349,971.42

260 GEORGIA FORESTRY COMMISSION

YEAR ENDED JUNE 30

EXPENDITURES BY OBJECT (Cont'd) 1966
OUTLAY Lands, Buildings and Permanent ImprovementsEquipment--New

1965

1964

$ 65,650.78 6,999.52

$5,525,078.65 $4,454,961.29 $4,422,621.72

Number of Employees on Payroll June 30th

835

820

806

GENERAL
Membership of the Georgia Forestry Commission is listed in the unit report.
Mr. A. Ray Shirley, Director of the Georgia Forestry Commission, is bonded in the amount of $10,000.00. Employees of the Commission are under Public Employees Blanket Bond for $2,500.00 each, with additional coverage for the Accountant of $10,000.00.
Airplanes owned and operated by the Georgia Forestry Commission on June 30, 1966 are listed in the unit report.

261 STATE GAME AND FISH COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

AS

Cash in Banks and in State Treasury

Budget Fund..

State Revenue Collections Fund

$ 299,709.79 2,995.80 $ 302,705.56

Accounts Receivable

Due from U.S. Government on Reimbursement

Dingell-Johnson Fund

$

Pittman-Robertson Fund..

Marine Fisheries Fund

5,447.32 12,911.28 1,000.04

19,358.64

Total Current Assets. .._ .:E

$ 322,064.23

LIABILITIES, RESERVES, AND SURPLUS

f::,'i CURRENT LIABILITIES

A

Accounts Payable

$ 1,125.05

RESERVES

State Revenue Collections Unfunded

For Purchase Orders Outstanding

t I

For Contracts to Mature

For U.S. Government (Sale of Albany Farm)

For Federal Funds

$ 2,995.80 109,540.04 61,214.58
127,537.77 19,358.64

320,646.83

SURPLUS For Operations--Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

292.35 $ 322,064.23

262 STATE GAME AND FISH COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Taxes. Grants--U.S. Government Earnings, Development Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund State Revenue Collections Unfunded

1966

1965

$ 2,128,000.00 $ 1,729,063.00

.00

34,963.80

190,325.75 410,827.03 45,660.39 (--) 66,038.36

227,537.00 409,610.66
55,021.10 1,299.88

$ 2,708,774.81 $ 2,457,495.44

4,753.42 (--) 197,465.76

21,729.42 48,160.27

191,525.30 200,461.56

58,621.94 152,301.29

$ 2,908,049.33 $ 2,738,308.36

263
STATE GAME AND FISH COMMISSION

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Fees Retained at Source

Departmental

III

Travel Expense

ill

Supplies, Materials

Communications

Heat, Lights, Power, Water.

Printing, Publicity...-

Repairs, Alterations

Rents

W

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

W

Miscellaneous

m

Total Expense

m
Outlay

Lands, Buildings, and Improvements

Personal Services

Supplies, Materials

Contracts

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund State Revenue Collections Unfunded...

1966

1965

$ 190,325.75 $ 227,537.00

1,390,856.50

1,268,975.63

31,343.17

29,492.75

265,701.51

254,919.47

48,869.23

45,834.39

17,300.51

17,215.50

51,299.57

35,367.26

91,375.15

52,514.10

18, 271.36

20,731.26

2,572.70

5,075.83

128,639.83

112,490.90

2,872.87

6,878.16

350, 617.69

204,859.48

3,085.28

1,012.14

$ 2,593,131.12 $ 2,282,903.87

.00 .00 7,459.20

1,875.00 7,542.11 32,271.10

4,753.42

21,729.42

299, 709.79 2,995.80

191,525.30 200,461.56

$ 2,908,049.33 $ 2,738,308.36

264
STATE GAME AND FISH COMMISSION COMMENTS
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on June 30, 1966, with a surplus of $292.35 in operating funds, to be transferred to the State Treasury in the next fiscal period, after providing reserves of $1,125.05 for liquidation of outstanding accounts payable, $2,995.80 for revenue collections to be transferred to the State Treasury, $109,540.04 for purchase orders outstanding, $61,214.58 for contracts to mature, $19,358.64 for Federal Funds and $127,537.77 for funds due the U. S. Government representing proceeds from sale of land in Dougherty County in a prior year.
Assets on June 30,1966, consisted of $302,705.59 cash on hand and in banks and $19,358.64 accounts receivable.

STATE REVENUE COLLECTIONS
In the fiscal year ended June 30, 1966, $1,741,923.92 was collected from sale of hunting and fishing licenses and $301,477.75 from other licenses and permits, making a total of $2,043,401.67.
The $2,043,401.67 revenue collected in the fiscal year ended June 30, 1966, together with $200,461.56 held by the Commission at the beginning of the period made a total of $2,243,863.23 to be accounted for.
Of this $2,243,863.23 in revenue funds, $190,325.75 was retained at the source as collecting fees by agents; and $2,050,541.68 was transferred to the State Treasury, leaving $2,995.80 on hand June 30, 1966, 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:

Hunting and Fishing Licenses Sold

YEAR ENDED JUNE 30th

1966

1965

1964

$1,741,923.92 $1, 565,476.05 $1,468,348.75

265
STATE GAME AND FISH COMMISSION
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Game and Fish Commission for the year ended June 30, 1966, was $1,828,000.00. This amount was increased in the amount of $300,000.00 by supplemental appropriation making total appropriation in the amount of $2,128,000.00.
In addition to the $2,128,000.00 provided as the current year's appropriation, the Commission received $253,608.00 from the U. S. Government for reimbursements of Pittman-Robertson Projects, $137,068.95 from the DingellJohnson Fund, $20,150.08 for the Marine Fisheries Fund, $5,625.00 transferred from the Department of Defense, representing Federal Funds for repairs to Rhetts Island caused by storm damage and $45,660.39 from other sources, making total receipts of $2,590,112.42.
From the $2,590,112.42 received, $39,102.36 was transferred to the University of Georgia for studies of wildlife conservation, $6,495.55 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $26,065.45 for Employees' Health Insurance Fund, leaving net departmental revenue of $2,518,449.06.
The $2,518,449.06 net departmental revenue and the $191,525.30 cash balance on hand at the beginning of the period made a total of $2,709,974.36 available with which to meet expenditures approved on budget for the fiscal year.
$2,402,805.37 of the available funds was expended in the year for budget approved items of current expense, $7,459.20 was paid for lands, buildings and improvements and $299,709.79 remained on hand June 30, 1966, 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.
In addition to the $2,410,264.57 expenses paid by the Commission from its operating funds, there is also considered as cost the $190,325.75 in fees retained at the source by agents selling hunting and fishing licenses and permits, as provided by law.

266 STATE GAME AND FISH COMMISSION

COMPARISON OF OPERATING COSTS

Expenditures for the operating costs of the Commission for the past three years are compared in the following statement:

BY ACTIVITY
Administration Program and Planning (1) Field Operations (2)

YEAR ENDED JUNE 30th

1966

1965

1964

$ 151,317.35 $ 152,348.10 $ 180,438.85

159,687.99 111,825.31

63,318.34

1,486,199.73 1,302,124.56 1,421,239.75

Sub-Totals

$1,797,205.07 $1,566,297.97 $1,664,996.94

Dingell-Johnson Projects Pittman-Eobertson Projects... Marine Fisheries Projects Special Project--Rhetts Island Water
Control System

188,045.82 380,791.05
4,822.71
39,399.92

195,868.79 327,710.92
.00
7,177.40

236,971.23 382,176.37
.00
.00

$2,410,264.57 $2,097,055.08 $2,284,144.54

(1) Shown as Education Division prior years. (2) Combination of Law Enforcement, Fish Management and Game Manage-
ments shown in prior years' reports.

BY OBJECT
EXPENSE Personal Services Subsistence Allowance Travel Expense Supplies, Materials Communication Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement System) Pensions (Social Security) Indemnities Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$1,387,256.50 $1,265,375.63 $1,195,299.37

3,600.00

3,600.00

3,600.10

31,343.17

29,492.75

35,000.00

265,701 51 254,919.47 293,524.89

48,869.23

45,834.39

42,207.54

17,300.51

17,215.50

13,588.09

51,299.57

35,367.26

37,783.92

91,375.15

52,514.10

59,148.16

.- 18,271.36

20,731.26

20,988.25

2,572.70

5,075.83

10,970.07

84,134.08

74,585.96

62,909.54

44,505.75

37,904.94

35,932.44

2,872.87

6,878.16

5,909.86

350,617.69 204,859.48 229,520.89

3,085.28

1,012.14

1,386.92

Total Expense Payments

$2,402,805.37 $2,055,366.87 $2,047, i6983

267 STATE GAME AND FISH COMMISSION

YEAR ENDED JUNE 30th

BY OBJECT (Cont'd)

1966

1965

1964

OUTLAY

Lands, Buildings, Improvements,

and Equipment

$

7,459.20 $ 41,688.21 $ 236,374.56

Total Cost Payments
Fees Retained at Source By Agents Selling Hunting and Fishing Licenses..

$2,410,264.57 $2,097,055.08 $2,284,144.54 190,325.75 227,537.00 210,732.41

Total Costs

$2,600,590.32 $2,324,592.08 $2,494,876.95

Number of Employees on Payroll June30th...

259

236

244

GENERAL
Members of the State Game and Fish Commission on June 30, 1966, are listed in the unit report.
The eleven members of the State Game and Fish Commission are bonded for $1,000.00 each, as required by law. Mr. Rosser Malone, Director of the State Game and Fish Commission, and Mr. David H. Gould and Mr. Robert W. Busby are bonded for $10,000.00 each. All other employees of the State Game and Fish Commission were placed under Public Employees Blanket Bond for $10,000.00.
Agents of the State Game and Fish Commission selling hunting and/or fishing licenses are covered by Faithful Performance Schedule Bond. 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.
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.
Salary overpayment in the amount of $527.69 made to J. C. Calhoun, former Director of the Game and Fish Commission, reported in audit for the

268
STATE GAME AND FISH COMMISSION
year ended June 30, 1951, and referred to in each audit report thereafter, has not been refunded. The account has not been charged off but will not be referred to in future reports. Since there is no authority to charge this account off without an act of the General Assembly, it will be kept on file as an account receivable until collected or charged off through legislative action.
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 25ft 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.
A schedule in the unit report shows total sales of hunting and/or fishing licenses by agents for the fiscal year ended June 30, 1966.
A payment of $150.00 was made to Ellard and Frankum in a previous period; and $150.00 paid to Stephen D. Frankum in the period ended June 30, 1965, 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.
To comply with the provisions of the law for employing outside counsel on a temporary basis, an executive order should have been obtained covering this case. On February 28, 1966, the Governor approved Resolution Act No. 28 (HR No. 26-44) compensating Mr. Willard York $300.00 for the loss of the above mentioned dog.
On May 13, 1966, Mr. Richard Tift, State Game and Fish Commission member, was paid $2,434.56 for per diem and travel for meetings attended from February 10, 1958, through December 8, 1964. On examination, it was found that the above payment of $2,434.56 included reimbursements for per diem and travel that had been previously reimbursed amounting to $849.36. Detail of this $849.36 has been given to the State Game and Fish Commission and will also be found on file at the Department of Audits. This $849.36 should be refunded to the State Game and Fish Commission operating account.
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 motor vehicles as listed in the unit report.

269

GENERAL ASSEMBLY OF GEORGIA*

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Revenue Retained
Transfers Other Spending Unit
Net Revenue Allotment
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

..$2,300,000.00 $1,900,000.00 (--)19,775.00 (--)22,765.00 $2,280,225.00 $1,877,235.00

216.80

15,435.66

157,662.79 305,124.67 $2,348,104.59 $2,197,795.33

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communication Heat, Lights, Power, Water. Publications Acts and Journals Constitutional Amendments Other Repairs, Alterations... Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous

$ 620,880.13 $ 665,435.04

732,520.99 818,410.16

94,749.98

91,684.27

52,583.11

74,205.36

172.25

54,405.87 .00
246,597.99 10,067.73 18,659.11 66.72 18,959.41 .00 10,346.89 22,301.89

92,060.20 30,693.57 169,825.41 7,263.67 16,526.29
165.38 19,968.27
16.25 14,031.64 24,239.12

Total Governmental Cost

$1,882,139.82 $2,024,696.88

NON-GOVERNMENTAL COST Private Trust Funds

216.80

15,435.66

CASH BALANCES, JUNE 30th Budget Fund

555,747.97 157,662.79

$2,438,104.59 $2,197,795.33

"The State Treasurer is disbursing agent for the General Assembly.

270 GENERAL ASSEMBLY OF GEORGIA

COMMENTS
FINANCIAL CONDITION
At the close of the fiscal year on June 30,1966, the accounts of the General Assembly showed a balance of $555,747.97 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 REVENUE AND OPERATING COSTS
State appropriation to the General Assembly for operations in the year ended June 30, 1966, was $2,300,000.00.
From the $2,300,000.00 received, $19,775.00 was transferred to the State Personnel Board for State Employees' Health Insurance Fund, leaving net revenue of $2,280,225.00.
The $2,280,225.00 net revenue together with the cash balance of $157,662.79 in the accounts of the General Assembly at the beginning of the fiscal year, made a total of $2,437,887.79 available in the period covered by the within report.
From the $2,437,887.79 available funds, $1,882,139.82 was expended for budget approved items of legislative expense and $555,747.97 remained on hand June 30, 1966, the end of the fiscal year.
In the period covered by this report, the General Assembly was in regular session forty days--January 10, 1966, through February 18, 1966.

COMPARISON OF OPERATING COSTS

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

YEAR ENDED JUNE 30th

GENERAL ASSEMBLY

1966

1965

1964

Personal Services and Travel Expensed 814,645.06 $ 921,211.93 $1,623,214.84

Supplies and Materials .

86,357.09 84,310.44 103,543.31

Communications

17,768.10 38,784.28 41,811.71

Lights and Water..

14.48

Printing and Publications

295,165.33 290, 653.23 346,402.67

271 GENERAL ASSEMBLY OF GEORGIA

GENERAL ASSEMBLY (Cont'd)

Repairs and Alterations

$

Rents

Pensions (Retirement, Soc. See.)...

Insurance and Bonding

Indemnities

Equipment

.,,

Miscellaneous

Dues--Council of State Govts

Atlantic States Marine

Fisheries

National Oonf. of State

Legislative Leaders

Natl. Conf. of Commission-

ers on Uniform State Laws Subscriptions

Credit Reports

Freight, Express and Storage Cleaning Services

Adjustment--To Governor's Com-

mission for Efficiency and Imp.

in Government

YEAR ENDED JUNE 30th

1966

1965

1964

8,270.76 $ 16,732.92 9,477.01
8,029.90

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

16,000.00

1,200.00

1,200.00

1,200.00

1,000.00

1,000.00

2,000.00

1,600.00
958.29 829.40

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

1,278,033.86 $1,399,682.78 $2,421,152.

OFFICE OF LIEUTENANT GOVERNOR

Personal Services and Travel Expensed 70,488.27 $

Supplies and Materials

2,219.67

Communications Repairs Rents Equipment Miscellaneous

20,221.08 463.28 480.15 104.45 333.23

58,606.21 $ 2,531.06 19,256.38
943.83
4,449.38 389.07

65,936.52 2,273.52 14,830.57
228.00 354.00 348.00 149.45

$ 94,310.13 $ 86,175.93 $ 84,120.06

OFFICE OF SPEAKER OF HOUSE

Personal Services and Travel Expensed

Supplies and Materials

Communications

Printing and Publications

Repairs

: .

Rents

Equipment

Miscellaneous

39,623.79 $ 545.31
6,473.67 152.00 415.65 135.00 19.95

41,161.72 $ 531.22
7,288.98
27.40 220.00 267.75
15.45

43,641.05 245.90
6,303.63
370.00 289 65

$ 47,365.37 $ 49,512.52 $ 50,850.23

272 GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30th

1966

1965

1964

LEGISLATIVE COUNSEL

Personal Services and Travel Expense.S$ 125,378.34 $ 120,169.85 $ 104,119.14

Supplies and Materials

5,377.87

3,162.42

2,558.23

Communications

-

6,056.55

5,111.47

4,198.85

Printing and Publications

64.93

85.90

Repairs

-

882.19

253.96

493.77

Rents

363.64

Pensions (Retirement, Soc. Sec.)--- 9,482.40

7,456.50

7,716.35

Equipment

2,161.19

1,024.47

1,174.50

Miscellaneous

358.72

338.25

4.50

$ 150,125.83 $ 137,516.92 $ 120,351.24

STATE OF GEORGIA COLLEGE OF ELECTORS FOR 1964
Personal Services and Travel Expense.

865.60

ADMINISTRATIVE LAW AND PROCEDURES COMMITTEE
Personal Services and Travel Expense.

ADOPTION OF FEDERAL RULES OF CIVIL AND CRIMINAL PROCEDURE STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1,393.92

AD VALOREM PROPERTY TAX SUB-COMMITTEE
Personal Services and Travel Expensed

165.60

ADVISABILITY OF STATEWIDE PLUMBING AND ELECTRICAL STUDY COMMITTEE
Personal Services and Travel Expense.S

13,777.32

ALCOHOL CONTROL DEPARTMENT FEASIBILITY STUDY COMMITTEE
Personal Services and Travel Expense.

288.64 212.16

273 GENERAL ASSEMBLY OF GEORGIA

ALCOHOL CONTROL STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$

514.40

ALCOHOL STUDY COMMISSION Personal Services and Travel Expensed 3,974.60
M
f,. AUDITING, ENROLLING AND ENGROSSING AND JOURNALS COMMITTEE OF HOUSE
Personal Services and Travel Expensed 1,973.12 $ 3,267.20 $ 2,427.20

AUTO-THEFT STUDY COMMITTEE Personal Services and Travel Expensed 3,534.56

CAPITAL PUNISHMENT STUDY

COMMITTEE

Personal Services and Travel Expensed 1,659.36 $

177.92

as

CAPITAL PUNISHMENT (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expensed

1,877.28 $

162.24

CIVIL AND CRIMINAL PROCEDURE LAWS STUDY COMMITTEE
Personal Services and Travel Expensed

6,934.60

2,147.84

COMMITTEE ON AGRICULTURAL RESEARCH
Personal Services and Travel Expense.

$ 1,613.28

COMMITTEE OF ONE ON TAX BOARD

COMPROMISE AND SETTLEMENTS

'

Personal Services and Travel Expense.$

276.48 $

46.08

COMMITTEE OF ONE TO STUDY TEACHER RETIREMENT IN GA.
Personal Services and Travel Expen se.

456.00

274 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF ONE TO ATTEND ATLANTIC STATES MARINE FISHERIES
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

200.00

COMMITTEE OF ONE TO ATTEND COUNCIL OF STATE OFFICIALS
Personal Services and Travel Expense.

$

265.30

COMMITTEE TO ATTEND COUNCIL OF STATE GOVTS. CONFERENCE
Personal Services and Travel Expense.
COMMITTEE TO ATTEND 17TH BIENNIAL ASSEMBLY OF STATES IN CHICAGO, ILLINOIS
Personal Services and Travel Expense.

222.20 $

411.70

$

271.10

COMMITTEE OF ONE TO ATTEND FLUE-CURED TOBACCO MEETING
Personal Services and Travel Expense.

$

167.20 $

219.92

COMMITTEE OF ONE TO ATTEND HIGHWAY OFFICIALS CONVENTION, PORTLAND, OREGON
Personal Services and Travel Expense.

$ 1,204.20

COMMITTEE TO ATTEND INSURANCE DEPT. WORKSHOP
Personal Services and Travel Expense.

$

808.80

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

$

88.80

COMMITTEE TO ATTEND AND OBSERVE STATE SPONSORED INSURANCE WORKSHOP
Personal Services and Travel Expense.

$

747.92

275
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF ONE TO ATTEND NATIONAL STATES AGRICULTURAL MEETING
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$

657.92

COMMITTEE OF ONE TO ATTEND AMERICAN ASSN. OF MOTOR VEHICLE ADMINISTRATORS
Personal Services and Travel Expense.

$ 530.00

COMMITTEE OF ONE TO ATTEND SOUTHEASTERN REGIONAL MEETING OF U. S. TRAFFIC SAFETY COUNCIL
Personal Services and Travel Expense.

749.92

COMMITTEE OF ONE TO ATTEND NATIONAL CONVENTION AMERICAN LEGION, DALLAS, TEZAS
Personal Services and Travel Expense.

486.72

COMMITTEE OF ONE TO ATTEND NATIONAL CONVENTION AMERICAN LEGION, PORTLAND, ORE.
Personal Services and Travel Expense.?

280.00

COMMITTEE OF ONE TO ATTEND

SPECIAL VETERANS' AFFAIRS

GROUP OF NATIONAL CON-

GRESS IN WASHINGTON, D. C.

Personal Services and Travel Expensed

259.00

OO

COMMITTEE OF ONE TO ATTEND SOUTHERN REGIONAL CONF. ON EDUCATION--RICHMOND, VA.
Personal Services and Travel Expense.?

200.00

COMMITTEE OF ONE TO ATTEND STATE MENTAL HEALTH CONF. AT ATHENS, GEORGIA
Personal Services and Travel Expense.?

141.60

276 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF TWO TO ATTEND NATL. LEGISLATIVE LEADERS CONFERENCE IN SAN JUAN, PUERTO RICO
Personal Services and Travel Expense.S

YEAR ENDED JUNE 30th

1966

1965

1964

1,036.80

COMMITTEE TO ATTEND NATIONAL LEGISLATIVE LEADERS CONFERENCE IN PORTLAND, ORE.
Personal Services and Travel Expensed

2,513.25

COMMITTEE TO ATTEND NATIONAL LEGISLATIVE LEADERS CONFERENCE IN NEW ORLEANS, LA.
Personal Services and Travel Expense.

$ 2,530.52

COMMITTEE TO ATTEND HEARINGS IN WASHINGTON, D. C. ON VETERANS ADMINISTRATION
Personal Services and Travel Expensed

768.81

COMMITTEE OF TWO TO ATTEND CONFERENCE ON WORKMEN'S COMPENSATION IN OKLAHOMA CITY, OKLAHOMA
Personal Services and Travel Expense.S

883.84

COMMITTEE TO ATTEND SOUTHERN CONFERENCE OF COUNCIL OF STATE GOVERNMENTS IN HOT SPRINGS, ARKANSAS
Personal Services and Travel Expensed

940.30

COMMITTEE TO ATTEND MOTOR VEHICLES ADMINISTRATION CONFERENCE IN NEW ORLEANS, LOUISIANA
Personal Services and Travel Expensed

902.88

277
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF ONE TO ATTEND COLLEGE DORMITORY HOUSING AND DAY CARE NURSING HELD IN WASHINGTON, D. C.
Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1966

1965

1964

400.00

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, SEPTEMBER 5
Personal Services and Travel Expense.
COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, SEPTEMBER 26
Personal Services and Travel Expense.
COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, OCTOBER 9
Personal Services and Travel Expense.
COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, OCTOBER 17
Personal Services and Travel Expense.

$

401.92

$

972.48

$ 1,007.91

$

56.00 $ 1.564.J

COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, OCTOBER 22
Personal Services and Travel Expense.
COMMITTEE TO DISCUSS POSSIBLE LEGISLATION, NOVEMBER 1
Personal Services and Travel Expense.
COMMITTEE TO STUDY POSSIBLE LEGISLATION, NOVEMBER 8
Personal Services and Travel Expense.
COMMITTEE TO STUDY POSSIBLE LEGISLATION, NOVEMBER 13
Personal Services and Travel Expense.
COMMITTEE TO INSPECT GOVERNOR'S STUDENT HONOR PROGRAM
Personal Services and Travel Expense.

$

853.60

$ 1,132.40

$ 1,177.64

$

961.76

$ 1,604.48

278 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO INSPECT GEORGIA STATE COLLEGE, MEDICAL COLLEGE, UNIVERSITY OP GEORGIA AND GEORGIA TECH
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,993.08

COMMITTEE TO INSPECT OFFICE AND OPERATION OF GEORGIA FORESTRY COMMISSION AT MACON
Personal Services and Travel Expense.
COMMITTEE TO INSPECT GEORGIA TECH, GEORGIA STATE, NORTH GEORGIA COLLEGE AND SOUTHERN TECH
Personal Services and Travel Expense.

793.52

$

160.00

COMMITTEE TO INSPECT OPERATION AND MAINTENANCE AT STATE HOSPITAL, MILLED GEVILLE AND GRACEWOOD
Personal Services and Travel Expense.
COMMITTEE TO INSPECT OPERATION AND MAINTENANCE AT STATE HOSPITAL, MILLEDGEVILLE
Personal Services and Travel Expense.
COMMITTEE TO INSPECT STATE PRISON AT REIDSVILLE AND BUFORD
Personal Services and Travel Expense.

$

278.40

$ 2,069.68

$ 2,336.24

COMMITTEE TO STUDY AGRICULTURAL PROJECTS OF VOCATIONAL EDUCATION
Personal Services and Travel Expense.

$ 1,049.36

COMMITTEE TO STUDY FEASIBILITY OF REMODELING SENATE CHAMBERS
Personal Services and Travel Expensed

289.60 $ 1,002.40

279
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO STUDY COST OP IMPLEMENTING 1963 FINANCIAL ACT
Personal Services and Travel Expense.

YEAR ENDED'"JUNE 30th

1966

1965

1964

$ 1,076.80

COMMITTEE TO STUDY THE DISPOSITION OF UNCLAIMED PROPERTY
Personal Services and Travel Expense.
COMMITTEE OF ONE TO STUDY HOUSE RULES CHANGES
Personal Services and Travel Expense.

1,430.72
--

'"TIMMOO

$

196.00

COMMITTEE TO STUDY LOCATION OF GRACEWOOD TYPE FACILITY
Personal Services and Travel Expense

$

953.60

COMMITTEE TO STUDY SCHOOL DISTRICT ORGANIZATION CRITERIA
Personal Services and Travel Expensed$

11,,1139.20

COMMITTEE TO STUDY STATE AND LOCAL TAXATION
Personal Services and Travel Expense.!

3,763.48

COMMITTEE TO VISIT AND INVESTIGATE STATE PORT FACILITIES
Personal Services and Travel Expensed

6,116.24 $

4,218.64

COMMITTEE TO STUDY MUNICIPAL BOUNDARIES
Personal Services and Travel Expense.
COMMITTEE OF ONE TO STUDY POSSIBLE LEGISLATION AFFECTING DEPT. OF CORRECTIONS
Personal Services and Travel Expense.

$ 4,138.56 $ 1,417.60

m

280 GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO STUDY SCHOOL DROPOUTS
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,765.60

COMMITTEE TO STUDY COUNTY MATTERS
Personal Services and Travel Expense.

$ 6,205.12

COMMITTEE TO STUDY OSTEOPATH Personal Services and Travel Expense.

$ 2,051.84

COMMITTEE TO STUDY SECRET VOTING ON MACHINES
Personal Services and Travel Expense.

272.00

COMMITTEE TO STUDY GAME AND FISH LAWS
Personal Services and Travel Expense.

$ 8,937.52

COMMITTEE TO STUDY MOTOR VEHICLE INSPECTION LAWS
Personal Services and Travel Expense.

$ 6,831.52

COMMITTEE TO STUDY LAWS RELATING TO RULES OF CIVIL AND CRIMINAL PROCEDURE
Personal Services and Travel Expense.

$ 9,450.28

COMMITTEE TO STUDY OPERATION OF STONE MOUNTAIN AUTHORITY
Personal Services and Travel Expense.

$ 8,808.00

COMMITTEE TO STUDY TAX EQUALIZATION
Personal Services and Travel Expense.

$ 1,408.00

COMMITTEE TO STUDY VOCATIONAL EDUCATIONAL PROGRAMS AND ITS APPLICATION TO STATE HOSPITAL AT MILLEDGEVILLE
Personal Services and Travel Expense.

$ L315.20

281
GENERAL ASSEMBLY OF GEORGIA

COMMITTEE ON ETHICS

Personal Services and Travel Expense.

Communications

...

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,210.56 25.00
$ 1,235.56

COMMITTEE ON TAX SHELTER ANNUITIES PHASE OF TEACHERS' RETIREMENT SYSTEM
Personal Services and Travel Expense.

285.60

COMMITTEE TO INSPECT V. A. HOSPITALS IN GEORGIA
Personal Services and Travel Expense.$

974.72

COMMITTEE ON INDUSTRIAL DEVELOPMENT
Personal Services and Travel Expense.S

2,301.36

COMMITTEE ON PRIVATE FINANCING OF COLLEGE DORMITORIES AT STATE INSTITUTIONS
Personal Services and Travel ExpenseJB

3,850.44

399.68

COMMITTEE TO VISIT CAVE SPRING SCHOOL FOR DEAF
Personal Services and Travel Expense.
COMMITTEE TO VISIT GEORGIA SCHOOL FOR DEAF
Personal Services and Travel Expense.

$ 404.00

$

573.44

COMMITTEE TO VISIT GEORGIA SCHOOL FOR BLIND
Personal Services and Travel Expense.

$

106.40

COMMITTEE TO VISIT GEORGIA TRAINING SCHOOL AT ALTO
Personal Services and Travel Expense.

$

539.76

282 GENERAL ASSEMBLY OP GEORGIA

COMMITTEE TO VISIT SECRETARY OF AGRICULTURE IN REGARDS TO TOBACCO
Personal Services and Travel Expense.
COMMUNITY MENTAL HEALTH STUDY COMMITTEE MEETING IN CHICAGO, ILLINOIS
Personal Services and Travel Expensed

YEAR^ENDED JUNE 30th

1966

1965

1961

84.00

862.78

COMPUTERS IN REDISTRICTING STUDY COMMITTEE AT WASHINGTON, D. C.
Personal Services and Travel Expensed
CONGRESSIONAL APPORTIONMENT STUDY COMMITTEE
Personal Services and Travel Expense.
CONSTITUTION REVISION STUDY COMMITTEE
Personal Services and Travel Expense.
CONSTITUTION REVISION COMMISSION
Personal Services and Travel Expense. Supplies Communications Rents
CONSTITUTION REVISION (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expense.
COORDINATION OF STATE FARMS STUDY COMMITTEE
Personal Services and Travel Expense.

556.08
$ 7,253.26
44.80
$ 2,897.18 $ 29,032.16 57.78 425.75 120.00
$ 3,500.71 $ 29,032.16
$ 1,973.44
$ 2,404.72

COST OF CARE OF PATIENTS IN STATE INSTITUTIONS STUDY COMMITTEE
Personal Services and Travel Expensed

5,996.00

283
GENERAL ASSEMBLY OF GEORGIA

CRIMINAL LAW STUDY COMMITTEE Personal Services and Travel Expensed Supplies Communications Repairs Equipment

YEAR ENDED JUNE 30th

1966

1965

1964

20,063.90 $ 51.55 658.53
31.40

15,606.93 $ 11.25 591.99 14.09

21,692.26

$ 20,805.38 $ 16,224.26 $ 21,692.26

DAY NURSING PROGRAM STUDY COMMITTEE Personal Services and Travel Expense.S

7, 810.72

DEFENSE AND VETERANS AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expensed

3,847.47 $

895.20

DEPOSITORIES TO MAINTAIN SAFETY DEPOSIT SECURITY STUDY COMMITTEE
Personal Services and Travel Expense.S

2,589.60

DORMITORY CONSTRUCTION, MAINTENANCE AND MANAGEMENT UNDER UNIVERSITY OF GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,551.48

EDUCATIONAL MATTERS COMMITTEE

Communications

$

56.78

ELECTION LAWS STUDY COMMITTEE Personal Services and Travel Expense.S
Supplies Communications.. Printing and Publications Rents

4,131.58 $
2.16 168.00 1,408.00

$ 5,709.74 S

2,810.00 $ 15,784.67 92.13 70.00
2,972.13 $ 15,784.67

ELECTION LAWS (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expense.

S 2,967.20

284 GENERAL ASSEMBLY OF GEORGIA

EXEMPTION OP CERTAIN PROPERTIES FROM AD VALOREM TAX STUDY COMMITTEE
Personal Services and Travel Expense.S

YEAR ENDED JUNE 30th

1966

1965

1964

945.60

FEDERAL-STATE INCOME TAX FORM CONFORMITY STUDY COMMITTEE
Personal Sei vices and Travel Expense.

179.20

FINANCING PRIVATE DORMITORIES AND FEDERAL GRANTS FOR SCHOLARSHIPS STUDY COMMITTEE
Personal Services and Travel Expense.S

267.20

FIRE INSURANCE COMMITTEE OF UNDERWRITING PRACTICES
Personal Services and Travel Expensed

4,732.64 $

1,380.00

FISCAL AFFAIRS STUDY COMMITTEE Personal Services and TravelExpense.S 1,022.72

FISCAL AFFAIRS SUB-COMMITTEE OF THE SENATE AND HOUSE
Personal Services and Travel Expensed

1,112.24

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
Personal Services and Travel Expense-S

3,823.32 $

2,905.59

GOVERNOR'S COMMISSION FOR SCIENTIFIC RESEARCH DEVELOPMENT
Personal Services and Travel Expense. Printing and Publications

$ 26,500.00 722.15

$

722.15 $ 26,500.00

285
GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30th

1966

1965

1964

GOVERNOR'S COMMISSION FOR EFFICIENCY AND IMPROVEMENT IN GOVERNMENT

Personal Services and Travel Expensed 37,252.87 $ 47,304.49 $ 73 678 28

Supplies

15633

!, 012.6O

Communications Lights and Water

1,180.40

2,495 94
172 g5

:

S Printirnsg and Publications
itents

"_"_ ___

- 4,21353.8605 94740

1,203'so
^ 1,301.17

Insurance and Bonding..

66 72

87 00

Miscellaneous

22^25

m'os

Adjustment

From General Assembly

. .,,

From Senate Committee on Econ-

.*K>.

omy, Efficiency and Reorganiza-

tion in State Government

1 775 00

$ 43,875.42 $ 53,946.65 $ 82,889.73

GOVERNOR'S COMMISSION TO IMPROVE EDUCATION
Personal Services and Travel Expense.
GOVERNOR'S MANSION ADVISORY COMMITTEE
Personal Services and Travel Expense.

$ 69 881 2g

$

137 ^

HEALTH CODE CONSOLIDATED COMMITTEE
Personal Services and Travel Expense.
HEALTH CODE STUDY COMMITTEE Personal Services and Travel Expense.
HIGHWAY USERS CONFERENCE STUDY COMMITTEE
Personal Services and Travel Expensed

598.20

$ 147340 $ 5 804 64

HOG CHOLERA ERADICATION STUDY COMMITTEE
.... Personal Services and Travel Expensed

472.00 $

302.40 $

70.40

286

GENERAL ASSEMBLY OF GEORGIA

HOUSE APPROPRIATIONS COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 40,703.52

HOUSE INTERSTATE COOPERATION COMMITTEE
Personal Services and Travel Expensed

8,109.81 $

4,801.40 $

8,588.46

HOUSE FACILITIES STUDY COMMITTEE
Personal Services and Travel Expense.

$

868.00

HOUSE REAPPORTIONMENT STUDY

COMMITTEE

Personal Services and Travel Expensed

Supplies

-

-

Communications..-

$

1,852.76

21,692.34 67.50 50.00

1,852.76 $ 21,809.84

HOUSE RULES COMMITTEE Personal Services and Travel Expense.! 3,230.56

HOUSE SEATING COMMITTEE Personal Services and Travel Expense.

INDIGENT CRIMINAL DEFENDANTS STUDY COMMITTEE
Personal Services and Travel Expense.S

2,854.81

$ 1,412.64

INDUSTRIAL LOAN BUSINESS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 9,267.17

INDUSTRIAL SAFETY COMMITTEE Personal Services and Travel Expensed 4,730.24 $ 5,321.84

287 GENERAL ASSEMBLY OP GEORGIA

INSTRUCTIONS STANDARDS FOR HIGHER EDUCATION IN THE UNIVERSITY SYSTEM STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,876.20

INTER AGENCY MOTOR POOL STUDY COMMITTEE
Personal Services and Travel Expensed

1,335.20

INTERIM BARBER STUDY COMMITTEE
Personal Services and Travel Expense.

$ 4,432.80

INTERIM COMMITTEE TO STUDY BARBER PROBLEMS
Personal Services and Travel Expense.

853.20

INTERIM COMMITTEE TO STUDY CONSUMER BUYING AND CREDIT FINANCING
Personal Services and Travel Expense.

$ 4,852.32

INTERIM COMMITTEE TO STUDY PROBLEMS RELATING TO PUBLIC WELFARE
Personal Services and Travel Expense.

$ 7,033.92

INTERIM COMMITTEE TO STUDY FRAUDULENT SALES
Personal Services and Travel Expense.

$ 1,040.00

INTERIM COMMITTEE TO WORK IN CONJUNCTION WITH THE COMMITTEE TO STUDY COSTS IN OPERATING PUBLIC SCHOOLS
Personal Services and Travel Expensed

7,753.12

INTERIM SENATE EDUCATIONAL

-

MATTERS STUDY COMMITTEE

Personal Services and Travel Expense.

$ 2,955.20

288 GENERAL ASSEMBLY OF GEORGIA

INTERIM STUDY COMMITTEE ON EMPLOYEES' RETIREMENT FUND
Personal Services and Travel Expense.

YEAR ENDED JUNE"30th

1966

1965

1964

$ 4,394.56

JOBS AFTER FORTY PROGRAM STUDY COMMITTEE
Personal Services and Travel Expensed

1,796.00

LEGISLATIVE ETHICS STUDY COMMITTEE
Personal Services and Travel Expense.

547.20

LEGISLATIVE SERVICES
COMMITTEE Personal Services and Travel Expensed

3,600.41 $

1,895.14 $

1,557.59

LEGISLATIVE MATTERS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,451.84

LIAISON COMMITTEE BETWEEN EDUCATIONAL COMMITTEE AND
STATE BOARD OF EDUCATION Personal Services and Travel Expensed

4,163.64 $

1,235.36

LOCAL GOVERNMENT AND REVENUE STUDY COMMITTEE
Personal Services and Travel Expense.S

2,261.60

LUMBER GRADING STUDY COMMITTEE
Personal Services and Travel Expense.

755.12 $ 5,747.60

MARRIAGE LAWS IN GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense.$

3,376.80

MENTAL HEALTH STUDY COMMITTEE
Personal Services and Travel Expense.!

642.32

289
GENERAL ASSEMBLY OF GEORGIA

MILLEDGEVILLE STATE HOSPITAL FARM LAND UTILIZATION STUDY COMMITTEE
Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1966

1966

1964

1,563.04

MINES, MINING AND GEOLOGY PHOSPHATE INVESTIGATION COMMITTEE
Personal Services and Travel Expensed

1,707.84

MUNICIPAL STUDY COMMITTEE Personal Services and Travel Expense.

$ 14,742.72

NORTH GEORGIA STATE PARKS PROPERTY INSPECTION COMMITTEE
Personal Services and Travel Expense..$

2,646.48 $

2,806.64 $

1,564.96

OLD COURTHOUSE IN WHITE COUNTY AS STATE PARK FEASIBILITY STUDY COMMITTEE
Personal Services and Travel Expensed

140.00

ORGANIZATIONAL MEETING COMMITTEE
Personal Services and Travel Expense.

312.00

PARKS INSPECTION STUDY COMMITTEE
Personal Services and Travel Expense.S

4,008.28

PENAL AND CORRECTIONAL AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expensed

1,906.08 $

788.00 $ 4,710.64

PENAL AND CORRECTIONAL AFFAIRS (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expense.S

161.60

290
GENERAL ASSEMBI,Y OF GEORGIA

.

PENAL STUDY COMMITTEE Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1966

1966

1964

2,430.72

PLACEMENT OF GERIATRIC PATIENTS STUDY COMMITTEE
Personal Services and Travel Expense.

!

589.28

POSSIBILITY OP TWELVE MONTHS SCHOOL YEAR STUDY COMMITTEE Personal Services and Travel Expense.! 5,940.02

PROBLEMS OF ECONOMIC AND INDUSTRIAL DEVELOPMENT IN GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense.!

5,787.60

PROBLEMS OF SEX CRIMES AND SEX OFFENDERS STUDY COMMITTEE
Personal Services and Travel Expense.!

1,599.52

PROVISIONS FOR LICENSURE AND REGULATIONS OF NURSING HOMES
Personal Services and Travel Expen se.$

3,361.60

PUBLIC SAFETY DEPARTMENT RETIREMENT SYSTEMS STUDY COMMITTEE
Personal Services and Travel Expense.!

871.56

! 2,580.96

PUBLIC PROPERTY AD VALOREM TAX STUDY COMMITTEE
Personal Services and Travel Expense.!

4,411.20

PUBLIC TRAVEL PROMOTION COMMITTEE
Personal Services and Travel Expense.

! 2,246.56

291
GENERAL ASSEMBLY OF GEORGIA

PUBLIC TRAVEL PROMOTION (SPECIAL) COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

672.84

RAPID TRANSIT STUDY COMMITTEE
Personal Services and Travel Expense.
Oommunications Rents

$ 6,649.98 $ 3,508.54 83.44 140.00
$ 6,873.42 ? 3,508.54

RETIREMENT SYSTEMS AND EMERITUS POSITIONS STUDY COMMITTEE
Personal Services and Travel Expense.?

583.76

REVISIONS OP MOTOR FUEL LAWS STUDY COMMITTEE
Personal Servicesand Travel Expense.?

3,539.20

RULES COMMITTEE Personal Services and Travel Expense.

RULES COMMITTEE (SPECIAL) Personal Services and Travel Expense.
SALARIES AT MILLEDGEVILLE STATE HOSPITAL STUDY COMMITTEE
Personal Services and Travel Expense.?

466.40

SCHOLARSHIP STUDY COMMITTEE Personal Services and Travel Expense.? 6, 815.?

$ 1,257.12 136.00

SENATE ADMINISTRATIVE AFFAIRS COMMITTEE
Personal Services and Travel Expense.?

2,477.60 ?

3,399.42 ?

2,521.04

SENATE APPROPRIATIONS COMMITTEE
Personal Services and Travel Expense.

? 15,812.32

292
GENERAL ASSEMBLY OF GEORGIA

SENATE AGRICULTURE COMMITTEE Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

42.00

SENATE COMMITTEE ON BUSINESS, TRADE AND COMMERCE
Personal Services and Travel Expense.

80.00

SENATE COMMITTEE ON ECONOMY, REORGANIZATION AND EFFICIENCY IN STATE GOVERNMENT
Personal Services and Travel Expense. Adjustment--To Governor's Commi-
sion for Efficiency and Improvement in Government

$ 2,825.00 $ 5,245.36
(--) 1,775.00 $ 2,825.00 $ 3,470.36

SENATE GAME AND FISH STUDY COMMITTEE
Personal Services and Travel Expensed

1,136.80

SENATE INTERSTATE COOPERATION COMMITTEE
Personal Services and Travel Expense.S

4,461.48 $

1,763.63 $

4,592.15

SENATE RULES REVISION STUDY COMMITTEE
Personal Services and Travel Expensed

1,823.68

SENATE TOBACCO STUDY COMMITTEE
Personal Services and Travel Expense.S

1,880.00

SENATE VETERANS AFFAIRS COMMITTEE
Personal Services
SCHOOL BUS TRANSPORTATION STUDY COMMITTEE
Personal Services and Travel Expense.

$

268.80

$ 6,690.78

293
GENERAL ASSEMBLY OF GEORGIA

SOUTH GEORGIA STATE PARKS INSPECTION COMMITTEE
Personal Services and Travel Expense.S

YEAR ENDED JUNE 30th

1966

1965

1964

3,255.76 $

971.20 $ 1,116.24

SOUTHERN COLLEGE OF PHARMACY JURISDICTIONAL TRANSFER STUDY COMMITTEE
Personal Services and Travel Expense.
SPECIAL AGRICULTURE STUDY COMMITTEE
Personal Services and Travel Expense.
SPECIAL COMMITTEE TO ATTEND NATIONAL LEGISLATIVE CONFERENCE
Personal Services and Travel Expense.
SPECIAL COMMITTEE TO INSPECT ARMSTRONG STATE, SAVANNAH STATE, SOUTH GEORGIA AND VALDOSTA STATE COLLEGE
Personal Services and Travel Expense.

$ 1,064.64

$

369.92

$ 2,437.64

$ 391.20

SPECIAL COMMITTEE TO INSPECT GEORGIA CENTER FOR CONTINUING EDUCATION, GEORGIA EXPERIMENT STATION AND UNIVERSITY OF GEORGIA
Personal Services and Travel Expense.
SPECIAL COMMITTEE TO INSPECT GEORGIA TECH, GEORGIA STATE COLLEGE, NORTH GEORGIA COLLEGE AND SOUTHERN TECH
Per sonal S ervices and Travel Expense.
SPECIAL COMMITTEE TO INSPECT COLUMBUS COLLEGE AND WEST GEORGIA COLLEGE
Personal Services and Travel Expense.

551.68 $ 3,022.08
160.00

294
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 Expense.
SPECIAL COMMITTEE TO MEET WITH ADMINISTRATIVE FLOOR LEADER
Personal Services and Travel Expense.
SPECIAL COMMITTEE TO WORK WITH GOVERNOR TO IMPROVE EDUCATION
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$

516.48

$

204.00

$ 4,902.48

SPECIAL CONSTITUTION REVISION OF THE HOUSE OF REPRESENTATIVES
Personal Services and Travel Expense.
SPECIAL CONSTITUTION REVISION INTERIM COMMITTEE
Personal Services and Travel Expense.
SPECIAL ELECTION LAWS STUDY FROM THE GEORGIA HOUSE OF REPRESENTATIVES
Personal Services and Travel Expense.

$ 4,774.04 $ 2,184.16 $ 3,732.40

SPECIAL HEALTH CODE STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1,648.00

SPECIAL HIGHWAY STUDY COMMITTEE
Personal Services and Travel Expense.

536.00

SPECIAL HOUSE VETERANS AFFAIRS COMMITTEE
Personal Services and Travel Expense.

$ 2,428.80

295
GENERAL ASSEMBLY OF GEORGIA

SPECIAL INTERIM OF MEMBERS OF STANDING COMMITTEES ON RULES, JUDICIARY AND SPECIAL JUDICIARY TO STUDY CONSTITUTION
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 2,756.96

SPECIAL MISDEMEANOR STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,507.04

SPECIAL RELATIONSHIP BETWEEN COSTS INCURRED BY STATE AND LOCAL GOVERNMENT STUDY COMMITTEE
Personal Services and Travel Expensed

570.40

SPECIAL REAPPORTIONMENT COMMITTEE
Personal Services and Travel Expense.

306.70

SPECIAL SOUTHERN COLLEGE OF PHARMACY STUDY COMMITTEE
Personal Services and Travel Expense.

131.52

SPECIAL SUB-COMMITTEE TO STUDY COST INCURRED BY STATE AND LOCAL GOVERNMENT
Personal Services and Travel Expense.?

1,001.60

SPECIAL TOBACCO PRODUCTION INVESTIGATION COMMITTEE
Personal Services and Travel Expense.

870.56

SPECIAL UNIVERSITY SYSTEM STUDY COMMITTEE
Personal Services and Travel Expense.

416.32

SPECIAL WATER POLLUTION STUDY COMMITTEE
Personal Services and Travel Expense.

831.50

296 GENERAL ASSEMBLY OF GEORGIA

STATE AND LOCAL GOVERNMENTS COST OP OPERATING SCHOOL STUDY COMMITTEE
Personal Services and Travel Expense.?

YEAR ENDED JUNE 30th

1966

1965

1964

9,287.04

STATE BUILT ROADS NOT MAINTAINED BY STATE STUDY COMMITTEE
Personal Services and Travel Expensed

2,457.44

STATE GAME AND FISH FIELD TRIP COMMITTEE
Personal Services and Travel Expense.

STATE LEASED PROPERTIES STUDY COMMITTEE
Personal Services and Travel Expense.

STATE OWNED FARM LAND UTILIZATION STUDY COMMITTEE
Personal Services and Travel Expense.?

2,925.68

$

216.00

$ 42,647.34

STATE REAL PROPERTIES CONTROL COMMISSION
Personal Services and Travel Expense.?

1,064.16 $

698.32

STONE MOUNTAIN MEMORIAL ASSOCIATION STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3,104.24

TAX EQUALIZATION STUDY

COMMITTEE

Personal Services and Travel Expense-

Supplies

$

40.00 40.00

$ 1,910.40 $ 1,910.40

TAX STUDY COMMITTEE Personal Services and Travel Expense.

356.00

297
GENERAL ASSEMBLY OF GEORGIA

TAXATION OF RURAL LANDS STUDY COMMITTEE
Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1966

1965

1964

515.20

TAXTSTRUCTURE EFFECT UPON BUSINESS STUDY COMMITTEE
Personal Services and Travel Expense.!

1,934.64

TEACHER RETIREMENT STUDY COMMITTEE
Pers< nal Services and Travel Expense.S

680.80

TEACHER TENURE STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,273.75

TOBACCO ADVISORY BOARD Personal Services and Travel Expensed

2,159.60 $

2,397.68 $

1,849.76

TOBACCO WAREHOUSE CHARGES AND COST INVESTIGATING COMMITTEE
Personal Services and Travel Expense.S

6,994.48

TRAFFIC SAFETY STUDY COMMITTEE
Personal Services and Travel Expense.S

7,434.37 $ 11,694.

TRAFFIC SAFETY STUDY SUB-COMMITTEE
Personal Services and Travel Expense.S

537.60

UNIFORM SALARIES IN STATE GOVERNMENT STUDY COMMITTEE
Personal Services and Travel Expense.
UNIVERSITY OF GEORGIA ADMISSIONS REQUIREMENTS, POLICIES, ETC., STUDY COMMITTEE
Personal Services and Travel Expense.

$"? 7,371.60 $ 4,543.26

298 GENERAL ASSEMBLY OF GEORGIA

UNIVERSITY OF GEORGIA INSTRUCTIONAL STANDARD COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,000.00

UNIVERSITY SYSTEM STUDY COMMITTEE
Personal Services and Travel Expense.

$

600.90

WORE RELEASE PLANS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,291.20

Totals

$1,882,139.82 $2,024,696.88 $3,125,258.30

Number of Days in Session Regular Session Extraordinary Session
Number on PayrollJune 30th

40

45

40

53

40

45

93

28

32

30

GENERAL
Additional compensation of members of the 1966 General Assembly Officers, Committees, and Employees was paid under authority of resolutions quoted in the unit report.
George D. Stewart is bonded for $5,000.00 as Secretary of the Senate and Glenn W. Ellard is also bonded for $5,000.00 as Clerk of the House of Representatives.
The members of the General Assembly serving on the Georgia Educational Improvement Council were paid the same as members serving on other interim Legislative Committees, $20.00 per day per diem, mileage and $20.00 per day maintenance.

299
GENERAL ASSEMBLY OF GEORGIA

Upon examination of expense vouchers submitted by members of the Gen-

eral 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 transporta-

tion by common carrier, Federal Excise Taxes should not be allowed and it

II

should be the responsibility of the members of the General Assembly to furnish

the necessary tax exemption certificates in purchasing tickets.

When traveling 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.

s.

301 STATE AID GRANTS TO COUNTIES

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation, Regular Appropriation, Special
Total Revenue Allotments

1966

1965

$4,817,013.03 $4,817,013.03 4,500,000.00 4,500,000.00
$9,317,013.03 $9,317,013.03

DISBURSEMENTS
GOVERNMENTAL COST Expense Grants to Counties Under 1945 Fixed Distribution Under 1951 State Road Mileage Ratio
Total Expense...

$4, 817,013.03 $4,817,013.03 4,500,000.00 4,500,000.00
$9,317,013.03 $9,317,013.03

COMMENTS
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, 1966, 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, 1966. 4--Accumulated Total January 1, 1924 to June 30, 1966. 5--Public Road Mileage in County as of July 1, 1965.

302 STATE AID GRANTS TO INCORPORATED MUNICIPALITIES

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Total Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$6,000,000.00 $1,000,000.00

.00

.00

$6,000,000.00 $1,000,000.00

11,031.52

.00

$6,011,031.52 $1,000,000.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense

State Aid Grants to Incorporated Municipalities

Under 1962 Act

$6,011,031.52 $ 988,968.48

TotalExpense Governmental Cost

$6,011,031.52 $ 988,968.48

CASH BALANCES, JUNE 30th Budget Fund

.00

11,031.52

$6,011,031.52 $1,000,000.00

~
303
STATE AID GRANTS TO INCORPORATED MUNICIPALITIES
COMMENTS
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, 1966, were made by the Treasurer of the State of Georgia, under provisions of Act of the General Assembly approved March 31, 1965, and Amendment thereto approved March 7, 1966.
Appropriation for State Aid Grants to Incorporated Municipalities in the fiscal year ended June 30, 1966, was $6,000,000.00 and was distributed by the Treasurer of the State of Georgia to the incorporated municipalities in the State qualifying for grants in accordance with provisions of the Act of the General Assembly approved March 31, 1965, and Amendment thereto approved March 7,1966. Prior to the year ended June 30, 1966, State Aid Grants to Incorporated Municipalities were distributed by the Director of the State Highway Department.
At the end of the fiscal year ended June 30, 1965, there was a balance of $11,031.52 to be distributed in the fiscal year ended June 30, 1966. Also in the fiscal year ended June 30, 1966, the State Highway Department refunded excess amounts applied to city work as contracted with the respective cities in the amount of $3,898.93, making a total of $14,930.45 to be distributed by the Director of the State Highway Department in accordance with the Act of the General Assembly approved October 8, 1962, and Amendment thereto approved April 19, 1963.
Of the $14,930.45 to be distributed, $14,430.45 was paid by check and $500.00 was applied to city work. All grants, refunds, and applications to city work are 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 refunded from the State Highway Department deducted from the amount applied to city work projects in accordance with the books of the State Highway Department for the 1965 appropriations and the list furnished by the State Treasury Department for appropriations in 1966.
Legislative Acts of March 31, 1965, and March 7, 1966, are quoted in the appendix to the unit report.

304

STATE HIGHWAY DEPARTMENT OF GEORGIA

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks

State Revenue Collections-

Budget Fund

Checking Accounts

$11,289,882.83

Time Deposits

53,000,000.00

Petty Cash

10,600.00

State Treasury

14, 598,362.32

63,277.00 78,898, 845.15

Sinking Fund Private Trust and Agency Funds.

100.00 477, 208.22 $ 79, 439,430. 37

Accounts Receivable U. S. Government--Vouchers in Transit.. .$ Federal Aviation Authority Due from Authorities--Building Reserve. Due from Authorities--To Match Other Funds Other Accounts Receivable

14,719, 392.66 36,000.00
340, 844.40
79,909.00 13, 317. 83

15,189,463. 89

Other Assets Inventory--Supplies and Materials Undistributed Charges--Sign Shop...
Total Current Assets.

107, 363. 50 291, 809.86

399,173.36

$ 95,028,067.62

305

STATE HIGHWAY DEPARTMENT OF GEORGIA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS (Cont'd)
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, 1966, after allowance for depreciation on equipment:

Lands Buildings
Equipment (Net) Road Equipment and Trucks Office Equipment Other Equipment

--$
--

$
5,251,542.02 1,131,555.47 1,705,575.75

769,228.06 6,427,110.63
8,088,673.24

$ 15,285,011.92

Roads and Bridges Completed Projects.
Payments on Uncompleted Proj ects to June 30, 1966

$1,033,741,338.39 568,284,971.59

1,602,026,309.98

$1,617,311,321.90

306

STATE HIGHWAY DEPARTMENT OF GEORGIA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Accounts Payable Purchase Orders Outstanding Contractors' Retainage Payable

$(--) 323.04 4,437,087.99 11,531,251.28 $ 15,968,016.23

ALLOTMENTS TO COM-

PLETE CONSTRUCTION

Federal Aid Contracts

State Aid Contracts

Regular

$

Post Roads

State Forces--Construe. ..

1,672,039.54 14,739,462.65 1,194,402. 58

$ 146,771, 388. 63 17, 605,940.77

For Right-of-Ways Engr. Services--Authorities.

25,742, 928. 85 3,471, 010.77

$ 193, 591, 233. 02 Less: Fed. Participation $ 143,887,075.04
Other Participation.-. 3,845,578.31 147,732,653.35

45,858,579.67

ALLOTMENT BALANCES Special Maintenance Rents--Authorities Surveys--State Funds

$ 138,793.08 2,298,118.09
(--)1, 329, 945. 87

1,106,965.30

UNRECORDED COMMIT-

MENTS

Federal Funds

$ 2,307,438.98

Less: Estimated Fed. Fund

Participation Receivable

--June 30,1966

(--)16,080, 472.00

(--)13,773,033.02

Other Participation

$

Less: Other Participation

Receivable-June 30,1966.(--)

10,000.00 10,000. 00

State Funds

$ 4, 313, 056. 97

Less: Estimated Funds Re-

ceivable, 1966-67 Budget

under HB666 Approved

March 11,1965

(--) 3, 593, 353.96

.00 719, 703.01 (--)13,053, 330.01

307

STATE HIGHWAY DEPARTMENT OF GEORGIA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS (Cont'd)

APPROPRIATION BALANCES

General Operations

$ 1,046,087.27

Maintenance and Betterment by State Forces. 2,585,794.23

Planning and Construction

8,635,238.80

For Matching Federal Aid

15,060,549.92

For Airport Construction

147,291.25 $ 27,474,961.47

RESERVES For State Revenue Collections Unfunded For Highway Refunding Certificates-- Unpresented For Private Trust and Agency Funds For Unapplied Other Cash Participation For Unapplied City Grant Participation For Revolving Funds For Board of Corrections Project For Unpaid Cancelled Checks For Emergency Fund For Petty Cash Advances For Warehouse Stock Purchase Orders For Survey Claims--State Forces For Buildings and Equipment For Machinery Replacements For Inventory and Doubtful Accounts

$

63,277.00

100.00 477, 208.22 (--) 56,192.85
1, 534.72 47,372.19 40,000.00 32,359.26 413,953.73 10,600.00 159,822.22 648, 822. 82 1,625,162.00 23, 331. 44 412, 491.19

$ For Estimated Federal Fund Participation Re-
ceivable as of June 30, 1966, in excess of Federal Aid Unrecorded Commitments

3,899, 841.94 13,773,033.02

17, 672, 874. 96

Total Liabilities, Reserves, and Surplus.

$ 95,028,067. 62

308

STATE HIGHWAY DEPARTMENT OF GEORGIA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grants--U.S. Government Grants--Counties and Cities Miscellaneous Sales, Rents, Participation Transfers Other Spending Units

1966

1965

$ 97,355,354.00 $ 84,783,987.00 113,000.00 4,860,392.69

87,128,591.37 505,068.56
1,037,422.84 (--) 726, 693.86

79,383,421.19 1, 841, 808.90 1,250,410.88
(--) 623, 865. 44

Net Revenue Allotments

$185, 412,742.91 $171, 496,155.22

NON-REVENUE Private Trust Funds State Revenue Collections Unfunded.. -

1,961,998.93 _ _ _ (--) 8, 625.00

3,472,715.86 12, 376.00

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

_. 76,750,300.01 154,571. 52 71, 902.00 100.00

74,277,551.70 365, 640.00 59,526.00 100.00

$264, 342, 990.37 $249, 684,064.78

309

STATE HIGHWAY DEPARTMENT OF GEORGIA

DISBURSEMENTS

1966

1965

GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials-. Communications Heat, Lights, Power, Water. Printing, Publicity. Repairs, Alterations Rents--Regular Rents--Georgia Highway Authority Rents--Rural Roads Authority Rents--State Office Building Authority Insurance, Bonding Pensions, Benefits... Indemnities Miscellaneous

$ 19,903,426.99 $ 17,792,492.93

1,030,052.13 1,015,371.03

5,556,282.77 4,726,207.10

214,949.45

206,785.19

130,956.58

115,150.95

96,154.26

65,533.25

1,296,863.93 1,254,956.81

671,118.80

348,090.97

7, 521,481.28 8, 650,333.28

2,277, 616.00 8, 234,451.92

8, 334,529.11

388,064.50

38,468.10

7,750.43

-- . 1,810,715.00 1,604,160.55

151,530.09

148,754.02

...(-)4,274,375.10 (--)3,997,277.48

Total Expense

$ 44,759,769.39 $ 40,560,825.45

Outlay Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Miscellaneous Contracts Equipment--New

$ 12,828,705.46 $ 11,837,864.01

971,972.98

933,889.78

3,155,314.69 3,357,244.96

10,942.51

14,122.78

7,675.02

6,723.49

1,904.17

1,648.62

128,969.35

145,962.36

19,037.75

18,139.87

.00

1,821.50

1,198,757.82 1,100,295.70

389.89

63.10

4,320,954.49 3,979,606.32

113,138,862.67 104,242,291.75

2,720,941.58 2,822,907.22

Total Outlay

$138,504,428.38 $128,462,581.46

NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded Sinking Fund

$ 2,102,230.45 $ 3,683,784.34

$ 78,898,845.15 $ 76,750,300.01

14,340.00

154,571.52

63,277.00

71,902.00

100.00

100.00

$264, 342,990. 37 $249, 684,064.78

310 STATE HIGHWAY DEPARTMENT OF GEORGIA

COMMENTS

FINANCIAL CONDITION
The State Highway Department of Georgia ended the fiscal year on June 30, 1966, with cash and currently realizable assets of $95,028,067.62, consisting of $79,428,830.37 cash in banks and in the State Treasury, $10,600.00 employees' petty cash, $14,719,392.66 vouchers in transit due from the United States Government, $36,000.00 due from the Federal Aviation Authority, $420,753.40 due from Highway and Rural Roads Authorities, $13,317.83 accounts receivable and $399,173.36 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:

ACCOUNTS PAYABLE

PURCHASE ORDERS OUTSTANDING

CONTRACTORS RETAINAGE PAYABLE

ALLOTMENTS TO COMPLETE CONSTRUCTION

Active Contracts

$ 45,858,579.67

Unrecorded Commitments

(--)13,053, 330. 01

$ (--) 323.04 4, 437,087. 99 11,531,251. 28
32, 805, 249. 66

ALLOTMENT BALANCES Surveys, Rentals and Special

APPROPRIATION BALANCES Funds which had been appropriated to and held by the Department on June 30,1966, but which had not been allotted for construction, maintenance, administration, etc

RESERVES For Revenue Collections Unfunded For Highway Refunding Certificates Unpresented For Private Trust and Agency Funds For Unapplied OtherCash Participation For Unapplied City Grants For Revolving Funds For Board of Corrections Project For Unpaid Cancelled Checks For Emergency Fund.., For Petty Cash Advances For Warehouse Stock Purchase Orders For Survey Claims--State Forces For Buildings and Equipment For Machinery Replacements For Inventory and Doubtful Accounts

$

63,277.00

100.00 477,208.22 (--) 56,192.85
1,534.72 47,372.19 40,000.00 32,359.26 413,953.73 10,600.00 159, 822.22 648,822.82 1,625,162.00 23,331.44 412, 491.19

1,106, 965.30 27, 474, 961. 47

$ 3,899,841.94

311

STATE HIGHWAY DEPARTMENT OF GEORGIA

RESERVES (Cont'd)

For Estimated Federal Fund Participation Re-

ceivable as of June 30, 1966, in excess of Fed-

eral Aid Unrecorded Commitments

$ 13,773,033.02 $17,672,874.96

$95, 028,067. 62

Federal funds which had been authorized and appropriated but against which no contract had been made at June 30, 1966, amounted to $16,080,472.00, distributed as follows:

Federal Aid--Primary. Secondary Urban Highways Interstate 60/40 Emergency Fund Emergency Fund Advance 1966-1967 Interstate

$ 10,056,993.96 156,097.06
3,663,884.60 (--) 17,280.38
731,942.91 394,109.85 1,094,724.00

$ 16,080,472.00

Federal Aid Unrecorded Commitments, as reflected on the Balance Sheet, amounted to $2,307,438.98, which was $13,773,033.02 less than the $16,080,472.00 Federal Funds authorized and appropriated at June 30, 1966. 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.

STATE REVENUE COLLECTIONS
In the period under review, the Highway Department kept over fifty per cent of its operating cash balance on time deposits with various banks throughout the State and collected $1,542,000.00 in interest in the fiscal year under review. The Highway Department also collected $10.00 from billboard fees, and $38,386.15 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 $1,580,396.15 in revenue collections plus $71,902.00 on hand July 1, 1965, made a total of $1,652,298.15 to be accounted for. $1,589,021.15 was transferred to the State Treasury in the period under review; and $63,277.00 remained on hand at June 30, 1966, to be funded to the State Treasury in the next fiscal period.

312 STATE HIGHWAY DEPARTMENT OF GEORGIA

SINKING FUND
On June 30, 1966, 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, 1966, amounted to $477,208.22 made up of Truckers' Escrow Deposits of $14,340.00; and funds in the amount of $462,868.22 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, 1966, were:

Lands Buildings Equipment Roads and Bridges

$ 769,228.06 6,427,110.62 8,088,673.24
1,602,026,309.98

$1,617, 311, 321.90

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, 1966, including payments made on both open and closed projects, without provision for depreciation. Also, the capital investment accounts have not been credited with roads and bridges taken out of the State Highway System in U. S. Government lake areas, and army camps.
Schedule on page 182 of the unit report summarizes construction cost of roads and bridges by years, beginning with the fiscal year ended June 30, 1953, and with accumulated total for the period from beginning of construction in 1917 through June 30, 1952.
Lands, buildings and equipment are more fully described in schedule on pages 96 through 103 of the unit report, with detail of lands, buildings, and equipment purchased in the year ended June 30, 1966, shown on pages 61 through 65 of the unit report. Included in this total are several parcels transferred to the State Office Building Authority in prior years.

313
STATE HIGHWAY DEPARTMENT OF GEORGIA
AVAILABLE INCOME AND OPERATING COSTS
The amount of State appropriated funds provided through budget approvals for the fiscal year ended June 30, 1966, was $97,468,354.00. 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 26 of the unit report.
In addition to the $97,468,354.00 provided as the current year's appropriations, $87,128,591.37 was received from the U. S. Government, $505,068.56 from counties, cities, railroads and others for participation on projects, $750,000.00 from Georgia State Highway Authority for engineering services, $205,748.00 from sale of permits for oversize, overweight, and overlength vehicles, $81,674.84 from junk sales and other sources, and $3,421.81 from the Department of Defense, making total receipts for the fiscal year of $186,142,858.58.
From the $186,142,858.58 received, $730,115.67 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, Employees' Health Insurance, and Accident and Safety Seminars, leaving net income of $185,412,742.91.
The $185,412,742.91 net income and the $76,750,300.01 cash balance on hand at the beginning of the fiscal year made a total of $262,163,042.92 available to cover the expense of operating the Highway Department in the fiscal year ended June 30, 1966.
$44,759,769.39 of the available funds was expended in the year for administration, highway planning, general field engineering and maintenance, $135,187,791.85 for construction and surveys, and $3,316,636.53 for lands, buildings and equipment, and $78,898,845.15 remained on hand June 30, 1966, the end of the fiscal year.
Expenditures are detailed more fully in schedules of the unit report.

314 STATE HIGHWAY DEPARTMENT OF GEORGIA

COMPARISON OF OPERATING COSTS

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

BY ACTIVITY
Administration Preparation of Plans.-Research and Analysis Highway Planning General Field Engineering Maintenance Authority Rentals Construction
Construction and Reconstruction
Right of Ways Surveys Lands and Buildings Equipment

YEAR ENDED JUNE 30th

1966

1965

1964

$ 3,066,110.14 $ 2,477,959.58 $ 2,332,990.67

491,833.00

463,731.46

285,638.26

677,696.69

574,089.30

369,778.77

2,173,785.39 2,078,184.00 1,524,036.63

3,579, 217.35 2,819,874.93 2, 300,976.98

16,637,500.43 14,874,136.48 13,565,380.11

18,133,626. 39 17, 272,849.70 17,230,854. 90

117,041,742.70 106,897,685.01 97,249,132.71

4,608,358.21 7,902,918.89 5,634,772.05
595,694.95 2,720,941.58

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

$183,264,197.77 $169,023, 406.91 $156,199, 823. 66

315

STATE HIGHWAY DEPARTMENT OF GEORGIA

YEAR ENDED JUNE 30th

BY OBJECT

1966

1965

1964

EXPENSE

Personal Services

$ 19,903,426.99 $ 17,792,492.93 $ 16,007,822.86

Travel Expense

1,030,052.13 1,015,371.03

984,047.85

Supplies, Materials

5,556,282.77 4,726,207.10 4,060,674.75

Communications

214,949.45

206,785.19

171,245.04

Heat, Lights, Power, Water... 130,956.58

115,150.95

98,903.94

Printing, Publicity

96,154.26

65,533.25

56,680.98

Repairs, Alterations

1,296,863.93 1,254,956.81 1,085,661.80

Rents--Regular

671,118.80

348,090.97

292,686.96

State Office Building

Authority

400,000.00

388,064.50

352,258.00

Georgia State Highway

Authority

9,399,097.28 8,650,333.28 8,618,481.28

Rural Roads Authority. 8,334,529.11 8,234,451.92 8,260,115.62

Insurance, Bonding

38,468.10

7,750.43

955.82

Indemnities

151,530.09

148,754.02

222,179.36

Pensions--Retirement and

Social Security

1,810,715.00 1,604,160.55 1,372,888.31

Miscellaneous--Expense

96,493.08

119,830.14

133,581.18

Inter-Dept.

Billing

(--)4,370,868.18 (--)4,117,107.62 (--)4,108, 527.43

Total Expense

$44,759,769.39 $ 40, 560,825.45 $ 37, 609, 656. 32

OUTLAY

Roads, Lands, Buildings, and

Improvements

Personal Services

$ 12,828,705. 46

Travel Expense

971,972.98

Supplies, Materials

3,155,314.69

Communications

10, 942.51

Heat, Lights, Power, Water..

7,675.02

Printing and Publicity

1,904.17

Repairs, Alterations

128,969.35

Rents

19,037.75

Insurance, Bonding

.00

Pensions

1,198,757.82

Indemnities

389.89

Contracts

Roads and Bridges

112,711, 984. 83

Lands

24,534.62

Buildings

402,343.22

Miscellaneous

4,320,954.49

Equipment--New

2,720,941.58

$ 11,837,864.01 933,889.78
3,357,244.96 14,122.78 6,723.49 1, 648. 62 145,962.36 18,139.87 1,821.50
1,100,295.70 63.10
104,008,035.86 37,328.16 196,927.73
3,979,606.32 2,822,907.22

$ 10,773, 673.18 967,831.05
2,391,276.05 35, 686.25 16,387.72 1,078.24 152,988.84 33,587.25 566.24 947,336.94 1,349.35
95,841,034. 53 35,093.40 987,004.64
4,022,730.68 2,382,542.98

Total Outlay

$138, 504,428.38 $128, 462, 581.46 $118, 590,167.34

Total Governmental Cost. .$183, 264,197.77 $169,023,406.91 $156,199, 823. 66

316

STATE HIGHWAY DEPARTMENT OF GEORGIA

BY OBJECT (Cont'd)
Number of Employees on Payroll end of Payroll Period (June 15)--

YEAR ENDED JUNE 30th

1966

1965

1964

6, 224

6,181

5,726

The number of employees shown above does not include employees on common labor payrolls.

CONSTRUCTION ALLOTMENTS
On pages 83 through 185 of the unit report is a schedule of construction allotments, by counties, from the beginning of the Highway Department through June 30, 1966, 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, 1966, was $1,808,876,126.73, of which $1,602,026,309.98 has actually been paid on open and closed projects, $205,122,484.30 is the cost to complete construction in progress and $1,727,332.45 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, 1966, are listed in schedules on pages 105 through 107 of the unit report showing project number, county, class of contract, name of contractor and amount, and these contracts are summarized on page 125 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, 1966, 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, 1966, are reported under separate cover.

317
STATE HIGHWAY DEPARTMENT OF GEORGIA
TRUCK WEIGHING PERMITS
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, is quoted in the unit report. Also in the unit report are excerpts from the minutes of the Board Meetings and other comments concerning the revenue from permits.
$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.
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, 1966 were as listed in the unit report. Mr. Jim L. Gillis, Sr., is the 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 for $50,000.00. W. M. Williams is bonded as Treasurer of the State Highway Department of Georgia for $100,000.00. Employees of the State Highway Department of Georgia, beginning November 25, 1962, are under Public Employees Blanket Bond with limit of liability at $100,000.00.

318

GEORGIA HISTORICAL COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and on Hand Budget Fund Private Trust and Agency Funds
Accounts Receivable Savannah Foundation, Inc.
Total Current Assets

$ 162,011.54 195.04 $ 162,206.58
611.30 $ 162,817.88

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding
RESERVES For Contracts to Mature For Savannah Projects For Private Trust and Agency Funds

$ 13,724.89

$ 124,535.09 5.00
195.04

124,735.13

SURPLUS For Operations--Subj ect to Budget Approval
Total Current Liabilities, Reserves, and Surplus

24,357.86 $ 162, 817. 88

319

GEORGIA HISTORICAL COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Donations Earnings from Services Transfers Other Spending Units
Net Revenue Allotments NON-REVENUE
Private Trust Funds. CASH BALANCES, JULY 1st
Budget Fund Private Trust Funds

1966

1965

$ 346,000.00 $ 175,000.00 3,500.00 202,956.36

21,233.83

.00

20,530.28

20,694.83

(--) 5,458.84 (--) 1,931.30

$ 385,805.27 $ 396,719.89

140.00

2,232.66

180,844.69 .00*

62,790.96 411.22

$ 566,789.96 $ 462,154.73

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits. Equipment Purchases Miscellaneous

$ 125,655.94 7,749.55 14,851.77 5,260.05 7,470.91 2,708.99
--- 5,241.37 949.91
2,200.01 10,519.01 10,495.08 1,042.94

108,253. 98 8, 468. 07 13, 919.16 3, 689. 55 6,168. 55 5,736. 37 8, 787.10 1,808.42 1, 690.02 8,683.27
21,275.44

Total Expense Outlay
Lands, Buildings, and Improvements Personal Services Contracts
Equipment--New
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 194,145.53 $ 189,460.91

12,866.24 150,382.25 47,244.40

--

20.00

---- 162,011.54

-

120.00

3, 468.50 82,911.77 2, 824.98
2,609. 60
180,844.69 34.28

$ 566,789.96 $ 462,154.73
Previous year's balance included $34.28 amount of Employees' Health Insurance now shown on separate schedule.

320
GEORGIA HISTORICAL COMMISSION
COMMENTS
INTRODUCTION
The Georgia Historical Commission was created within the Department of the Secretary of State by Legislative Act approved February 21, 1951, with duties and powers as quoted in the unit report.
FINANCIAL CONDITION
The Georgia Historical Commission ended the fiscal year on June 30, 1966, with a surplus of $24,357.86, after providing the necessary reserve of $13,724.89 to cover accounts payable and purchase orders outstanding and reserving $124,535.09 for contracts to mature, $5.00 for Savannah Project and $195.04 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia Historical Commission was $346,000.00 and budget balancing adjustment of $3,500.00 made a total State allotment of $349,500.00 for the year ended June 30, 1966.
In addition to the $349,500.00 provided as the current year's appropriation, $20,530.28 was received from fees and sales at various historical sites and $21,233.83 was received as donations, making total receipts of $391,264.11.
From the $391,264.11 received, $3,300.00 was transferred to Georgia State College for archaeological excavations at Fort King George; and $2,158.84 was transferred to the State Personnel Board for employer's contributions to the State Employees' Health Insurance Fund, leaving net departmental revenue of $385,805.27.
The $385,805.27 net departmental revenue together with the $180,844.69 cash balance at the beginning of the period made a total of $566,649.96 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
From the $566,649.96 available funds, $194,145.53 was expended for budget items of expense; and $210,492.89 was expended for outlay items, leaving $162,011.54 on hand June 30, 1966.

321 GEORGIA HISTORICAL COMMISSION
COMPARISON OF OPERATING COSTS The Commission's expenditures 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 Pensions, Benefits Equipment Purchases Miscellaneous

1966

1965

1964

$$ 125,655.94 $ 108,253.98 $ 103,035. 68

7,749. 55

8,468.07

6,511.94

14,851.77

13,919.16

8,759.63

5, 260.05

3, 689.55

4,713.09

7,470.91

6,168. 55

4,067.40

2,708.99

5,736.37

4,450. 80

5,241.37

8,787.10

13,758.73

949.91

1,808.42

2,487.15

2,200.01

1,690.02

3, 657.00

10, 519.01

8, 683.27

7,703. 33

10,495.08

21,275.44

10,046.87

1,042.94

980.98

2,103.05

$ 194,145.53 $ 189,460.91 $ 171,294. 67

OUTLAY

Equipment--New

47,244.40

Lands, Buildings, and Improvements, 163,248.49

2,824.98 86,380.27

5,201.00 171,867.53

Total Cost

$ 404,638.42 $ 278,666.16 $ 348,363.20

Number of Employees on Payroll June 30tn

43

37

34

GENERAL
The Georgia Historical Commission was composed of the members listed in the unit report.
All employees of the Georgia Historical Commission are bonded for $10,000.00 under Public Employees Blanket Bond. Additional coverage of $2,500.00 is provided for the position of Executive Secretary by means of a rider to the foregoing policy.

322

DEPARTMENT OF INDUSTRY AND TRADE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Budget Fund Operating Accounts Appalachian Program Account Comprehensive Outdoor Rec. Program Acct 701 Program Accounts

$ 43,154.21 65, 502. 50 27,866.66 171,761.29 $ 308,284.66

Private Trust and Agency Funds Employees' Retirement Fund State Employees'Health Insurance

$

5.35

(--) 8.94 (--) 3.59

Accounts Receivable

Appalachian Program--Local Funds

$

Comprehensive Outdoor Recreation Program--

Federal Funds

701 Program--

Federal Funds

$ 364,651.85

Local Funds

148,844.60

$ 308,281.07 13,808.89 48,839.83
513,496.45

Overpayments on Vouchers

4, 655. 65 580,800.82

Total Current Assets

$ 889,081.89

323

DEPARTMENT OF INDUSTRY AND TRADE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND DEFICIT

CURRENT LIABILITIES

Budget Fund--Accounts Payable

Purchase Orders

$ 177,023.45

Personal Services--701 Program... 1,326.85

Employer's Contribution-- Social Security

$ 178, 350.30 8,119.93 $ 186,470.23

RESERVES

Budget Fund--

For Contracts

Regular Operations

$

Comprehensive Outdoor Recreation Program..

85,702.48 50,000.00

$ 135,702.48

For Appalachian Program

$ 79, 311.39

Due Operating Acct. for Expenses (--)12, 544.38

66,767.01

For Comp. Outdoor Rec. Program_$ 26,706.49 Due Operating Acct. for Expenses (--) 5, 607.34

21,099.15

For 701 Program

$ 685,257.74

Due Operating Account

For Expenses $(--)33,096.49

For Advances--. (--)19,500.00 (--)52,596.49

632,661.25

Private Trust and Agency Funds

(--) 3.59

856,226.30

DEFICIT Operating Deficit
Total Current Liabilities, Reserves, and Deficit

(--)153,614.64 $ 889,081.89

324 DEPARTMENT OF INDUSTRY AND TRADE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adj ustment Revenue Retained Grants--U.S. Government Grants--Counties and Cities Interest Earned Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$3,611,746. 00 $2,155,000.00 11, 721.77 161,095. 67

267,571. 45 88,817.77
00 29,298. 12

167, 233.80 4, 974. 96 481.50 21, 789.15

$4,009,155. 11 $2, 510, 575. (

10,746. 82

7, 587.77

273,780. 76 415,042. 84

395. 14*

.00

$4, 294,077. 83 $2,933,205.69

325
DEPARTMENT OF INDUSTRY AND TRADE

DISBURSEMENTS

1966

1965

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense...

Supplies, Materials

Communications

Heat, Lights, Power, Water...

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

Miscellaneous

Research

Other

--

-
---
-

-$ 984,917.30 $ 554,459.55

120, 316.28

75, 686.30

61,443.29

34,758.57

76,134. 93

46,864.79

5,542.53

3,131.78

383,272.59

270,715.19

26,057.45

16,206.30

12,747.38

2,030.47

3,480.48

1,963.97

68,101.08

32,235.93

2,017.50

1,850.00

84,493.91

20,878.81

- 530,499.96 43,006.11

342,885.39 49, 392.72

Total Expense

Outlay

Lands, Buildings, and Improvements

Personal Services

Contracts..

- ---

Equipment--New...

$2,402,030.79 $1,453,059.77

--- 2, 516.91 1,570,103.51 -00

2,102. 22 1,190,874. 52
5,800. 65

NON-GOVERNMENTAL COST Private Trust Funds

-

11,141.96

6,763.77

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

- 308, 284. 66 -00

273,780.76 824.00

$4,294,077.83 $2, 933,205.69

Previous year's balance included $428.86 amount of Employees' Health Insurance now shown on separate schedule.

326
DEPARTMENT OF INDUSTRY AND TRADE
COMMENTS
INTRODUCTION
This report covers an examination of the accounts of the Department of Industry and Trade for the fiscal year ended June 30, 1966.
An 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.
A Legislative Act of February 17,1959, transferred the powers, duties and functions of the State Planning Commission to the Board of Commissioners of the Department of Commerce.
The Department of Industry and Trade was created in lieu of and as successor to the Department of Commerce under the provisions of an Act of the General Assembly approved March 2, 1962, and a 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, 1966, are listed in the unit report.
FINANCIAL CONDITION
The Department of Industry and Trade ended the fiscal year on June 30, 1966, with an operating deficit of $153,614.64, after providing reserves of $178,350.30 for liquidation of outstanding accounts payable, $8,119.93 for employer's contribution on Social Security, $135,702.48 for contracts to mature, $66,767.01 for the Appalachian Program, $21,099.15 for the Comprehensive Outdoor Recreation Program, $632,661.25 for the 701 Program and $(--)3.59 for Private Trust and Agency Funds.
Since this is the second consecutive year the Department of Industry and Trade has ended the fiscal year Avith an operating deficit, attention is called again to the Code of Georgia, Annotated, 1963, Section 40-419:
"Responsibility for unauthorized use of funds. No payment shall be made and no obligation shall be incurred against any appropriation unless such payment or obligation has been authorized as provided in this Chapter. Every official authorizing payments in violation of this Chapter, or taking part therein, and every person receiving such payment, or any part thereof, shall

327
DEPARTMENT OF INDUSTRY AND TRADE
be jointly and severally liable to the State for the full amount so paid or received. (Acts 1962, pp. 17-30.)"
STATE REVENUE COLLECTIONS
The Department of Industry and Trade collected $992.50 interest on time deposits during the year ended June 30, 1966. This amount was transferred to the State Treasury in accordance with existing State Law.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operating the Department of Industry and Trade in the year ended June 30, 1966, was $2,106,746.00. To meet expenditures approved on budget, this was increased to $2,118,467.77 by transfer of $11,721.77 from the State Emergency Fund, as authorized by law. Appropriation for Outlay--Authority Rents was $1,505,000.00, which made total appropriations of $3,623,467.77.
In addition to the $3,623,467.77 provided as the current year's appropriation, $1,725.53 was received from the Department of Defense, $45,000.00 from the Department of Parks, making total receipts of State funds for the fiscal year $3,670,193.30.
From the $3,670,193.30 received, $2,013.47 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $15,413.94 for Employees' Health Insurance Fund, leaving net departmental revenue from State funds of $3,652,765.89.
Other funds received for the fiscal year were for Special Programs within the Planning Division. $65,502.50 was received as a grant from the U. S. Government for the Appalachian Program, $202,068.95 as grants from the U. S. Government for the 701 Program and $88,817.77 from various cities and counties for grants under the 701 Program, making a total of $356,389.22 received from other sources. The $356,389.22 received, together with the net departmental revenue from State funds of $3,652,765.89 made net departmental revenue for the Department of Industry and Trade $4,009,155.11.
The net departmental revenue of $4,009,155.11 and the $273,780.76 cash balance on hand at the beginning of the fiscal period made a total of $4,282,935.87 available to cover the cost of operating the Department of Industry and Trade in the fiscal year ended June 30, 1966.
$3,974,651.21 of the available funds was expended in the year for budget approved items of expense and outlay and $308,284.66 remained on hand June 30, 1966, the end of the fiscal period.

328 DEPARTMENT OF INDUSTRY AND TRADE

COMPARISON OF OPERATING COSTS
Operating costs of the Department of Industry and Trade for the past three years are compared in the following statement:

EXPENDITURES BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Stamping, Printing, Binding, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits. Indemnities Equipment Purchases Miscellaneous Promotion Expense Research Payments Other

YEAR ENDED JUNE 30th

1966

1965

1964

$ 984,917.30 $ 554,459.55 $ 623,749.18

120,316.28

75,686.30

63,762.31

61,443.29

34,758.57

27,631.13

76,134.93

46,864.79

40,338.58

5,542.53

3,131.78

2,106.23

383,272.59 - 26,057.45
12,747.38 3,480.48 68,101.08 - 2,017.50 84,493.91

270,715.19 16,206.30 2,030.47 1,963.97 32,235.93 1,850.00 20,878.81

369,742.99 5,944.67 4,185.83 848.90 28,409.24 3,413.00 55,510.47

22,195.12 530,499.96 20,810.99

30,174.49 342,885.39
19,218.23

211,363.44 16,256.99

$2,402,030.79 $1,453,059.77 $1,453,262.96

OUTLAY

Lands, Buildings, Improvements

Personal Services

Contracts

-

Equipment--New...

$ 2,516.91 $ 2,102.22 $ 3,244.85 1,570,103.51 1,190,874.52 1,228,907.13
5,800.65
$1,572, 620.42 $1,198, 777. 39 $1, 232,151.98

$3,974,651.21 $2,651,837.16 $2,685,414.94

Number of Employees on Payroll June 30th

136

93

73

GENERAL
All employees of the department are bonded under a Public Employees Blanket Bond. It is recommended that the Public Employees Blanket Bond be amended to change the Obligee to Governor Carl E. Sanders and/or his

329
DEPARTMENT OF INDUSTRY AND TRADE
successors in office. It is further recommended that $90,000.00 riders be added to this bond on each of the following positions: Executive Director, Assistant
*"-:
Executive Director, Fiscal Officer, and Director, Planning Division. The addition of these riders will increase the bonding on the four named positions to $100,000.00. This amount is considered necessary and adequate for funds now being handled and anticipated in the next budget.
Internal control within the department appears to be adequate. Needed changes were made during the course of the audit to strengthen controls. Recommendations were made with reference to accounting procedures and are covered in the unit report.

330
Current Assets: None

JEKYLL ISLAND COMMITTEE* BALANCE SHEET JUNE 30, 1966
ASSETS

LIABILITIES Current Liabilities:
None
Trorn report by Osborn, Clary & Co., C.P.A.

331

JEKYLL ISLAND COMMITTEE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing AdjustmentRevenue Retained Earnings from Services
Total Revenue Allotments. .

1966

1965

$ 650,000.00 $ 495,000.00

.00

.00

.00

.00

$ 650,000.00 $ 495,000.00

CASH BALANCES, JULY 1st Budget Fund

-

.00

62,199.28

$ 650,000.00 $ 557,199.28

DISBURSEMENTS
GOVERNMENTAL COST OutlayLands, Buildings, and Improvements Contracts
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

..$ 650,000.00 $ 557,199.28 $ 650,000.00 $ 557,199.28

.00

.00

$ 650,000.00 $ 557,199.28

332 JEKYLL ISLAND COMMITTEE

OSBORN, CLARY & COMPANY

Certified Public Accountants Atlanta 3, Georgia

September 26, 1966

Jekyll Island Committee State of Georgia

Atlanta, Georgia

Gentlemen:
In accordance with your request, we have made an audit of the accounting records of the Jekyll Island Committee for the year ended June 30, 1966, and submit herewith our report, together with the statements enumerated below:
Balance Sheet, June 30, 1966 Comparative Statement of Receipts and Payments, years ended June 30, 1965 and June 30, 1966

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, 1966, 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 $650,000.00 were appropriated by the General Assembly for operations and developments in the fiscal year ended June 30, 1966.

The funds available to the Committee during the current year amounted to $650,000.00.

The expenses of operating and developing Jekyll Island are shown in the separate audit for Jekyll Island State Park Authority.

333 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, 1966, 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.
us
Respectfully submitted, Osborn, Clary & Company Certified Public Accountants

334
SUPREME COURT
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Bank and in State TreasuryBudget Fund State Revenue Collections Fund Private Trust and Agency Funds
Total Current Assets. -

4,874.00 331.10 609. 25
$ 5, 814. 35

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable Current--Budget Fund

Ivan Allen Company

$

Southern Bell Telephone and Telegraph Company

Superior Publishing Company

Social Security Employer's Contributions

25.36 69. 95 14.65 70. 34

180.30

RESERVES

Budget Fund

Employees' Retirement System--

Judges' Retirement

State Revenue Collections Fund

State Revenue Collections Unfunded

Private Trust and Agency Funds

U.S. Income Tax Fund

$

Georgia Income Tax Fund

Social Security Tax Fund

Employees'Health Insur. Fund...

412.90 30.90 152.79 12.66

4,693.70 331.10
609.25

5, 634.05

SURPLUS None
Total Current Liabilities, Reserves, and Surplus.

.00 $ 5,814.35

335
SUPREME COURT

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units

Net Revenue Allotments

NON-REVENUE Private Trust Funds State Revenue Collections Unfunded

CASH BALANCES, JULY 1st

Budget Fund

Private Trust Funds

-

State Revenue Collections Unfunded

1966

1965

$ 436,000.00 $ 345,000.00 - (--) 440.98 ( -) 440.98
(--) 2,590.00 (- -) 2,52 0.00
$ 432,969.02 $ 342,039.02

.00 (--) 537. 30

1,645.60 904.65

711.18

7, 875.88

.00*

10.18

868.40 ( ) 36.25

$ 434,011.30 $ 352,439.08

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services.. Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

$ 334,616.35 $ 315,035.20

9.60

.00

836.04

1,378.90

3,001.02

2,681.33

1,904.85

860.05

337.20

298.18

--

630.76

562.00

29.00

19.00

84,062.28

25, 612.26

.00

51.00

3,356.39

2,675.20

22.71

30.60

$ 428,806.20 $ 349,203.72

--

.00

1, 645.60

4,874.00 .00
331.10

711.18 10.18
868.40

$ 434,011.30 $ 352,439.08

*Previous year's balance was $10.18 amount of Employees' Health Insurance now shown on separate schedule.

336
SUPREME COURT
COMMENTS
FINANCIAL CONDITION
The Supreme Court of Georgia ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $180.30 to cover outstanding accounts payable and reserving $4,693.70 for Judges' Retirement, $331.10 for State revenue collections unfunded, $412.90 for U. S. income tax withholdings, $30.90 for Georgia income tax withholdings, $152.79 for employees' contributions to Social Security, and $12.66 for State Employees' Health Insurance withholdings on this date.
STATE REVENUE COLLECTIONS
In the fiscal year ended June 30, 1966, earnings from services of the Clerk's office amounted to $15,663.80. This amount collected together with $868.40 held at the beginning of the year, made a total of $16,532.20 to be accounted for. $16,201.10 was transferred to the State Treasury, leaving a cash balance of $331.10 on hand at June 30, 1966, to be transferred in the next fiscal period.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the Supreme Court for the year ended June 30, 1966, was $436,000.00 less $440.98 budget balancing adjustment, leaving a net appropriation of $435,559.02.
From the $435,559.02 funds provided as the current year's appropriation, $2,590.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving a net revenue of $432,969.02.
The $432,969.02 net revenue together with the $711.18 cash balance on hand at the beginning of the fiscal period made a total of $433,680.20 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
5,806.20 of the available funds was expended for budget items of expense, and $4,874.00 remained on hand June 30, 1966, the end of the fiscal year.

337 SUPREME COURT

COMPARISON OF OPERATING COSTS

The Court's expenditures for operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$ 334,616.35 S 315,035. 20 $ 312,047. 86

Travel Expense

9.60

.00

.00

Supplies, Materials

836.04

1, 378. 90

1,207.26

Communications

3, 001. 02

2, 681.33

3,042. 34

Printing, Publicity

1,904.85

860.05

1, 389. 89

Repairs, Alterations

337.20

298.18

276. 34

Rents

630.76

562.00

.00

Insurance, Bonding

29.00

19.00

29.10

Pensions (To Retirement System).

84, 062. 28

25, 612.26

15, 562.03

Indemnities

.00

51.00

.00

Equipment Purchases

3,356.39

2, 675.20

2, 348. 20

Miscellaneous

22.71

30.60

15.60

$ 428,806.20 $ 349, 203.72 $ 335, 918. 62

Number of Employees on Payroll June 30th

25

24

24

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, Clerk of the Supreme Court of Georgia, Eva F. Townsend, Deputy Clerk, and Florene B. Cobb, Special Deputy Clerk, are bonded for $2,000.00 each.

338

COUET OF APPEALS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State TreasuryBudget Fund State Revenue Collections Fund Private Trust and Agency Funds
Accounts Receivable Budget Fund Parking and Travel Refunds Judge Braswell D. Deen, Jr. Judge Robert H. Hall Judge Robert H. Jordan
Total Current Assets

$ 14, 982.35

3,799.60

_

362.71

$ 19,144.66

27.25 7.50 7.50

42.25

$ 19,186.91

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Budget Fund--Accounts Payable

Adamson Printing Company, Inc

$

Curtis 1000, Inc

Southern Bell Telephone and Telegraph Company

Xerox Corporation

75.53 21.46 157.06 207.57 $

461.62

RESERVES Budget Fund--For Judges' Retirement Employees' Retirement System State Revenue Collections Fund To be transferred to State Treasury Private Trust and Agency Funds Georgia Income Tax Fund

$ 14, 562.98 3,799. 60 362.71

18,725.29

SURPLUS None
Total Current Liabilities, Reserves, and Surplus,

.00 $ 19,186.91

339
COUET OF APPEALS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units
Net Revenue Allotments
. NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded
:-

1966

1965

...it 560,168.00 $ 500,000.00

-.-

.00

.00

(--) 4, 310.00 (--) 4,280.00

$ 555,858.00 $ 495,720.00

1,708.16

2, 659.98

2,084.75 (--) 144.50

11,376.16 -00
--- -- 1,714.85

25,059.42 .00
1,859. 35

$ 572,741.92 $ 525,154.25

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials.-.

-

Communications

Printing, Publicity

Repairs, Alterations

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

Miscellaneous

Total Expense

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th

'

Budget Fund

State Revenue Collections Unfunded

$ 454,184.37 $ 433,718.65

1. HO- 62

315.38

6,220.71

3,292.64

5,595.33

4, 862. 83

3,571.83

5,194. 45

809.89

987. 64

.00

138.75

73,084.74

57,210.64

-00

51.00

7,354.30

3,549.88

320.02

81.40

$ 552,251.81 $ 509,403.26

-- 1,708.16

2, 659. 98

-- 14,982.35 3,799.60

11,376.16 1,714.85

$ 572,741.92 $ 525,154.25

340
COURT OF APPEALS
COMMENTS
FINANCIAL CONDITION
The Court of Appeals of Georgia ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $461.62 to cover outstanding accounts payable and reserving $14,562.98 for Judges' retirement, $3,799.60 for Revenue Collections Fund and $362.71 for State income tax withholdings on this date.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, earnings from services of the clerk's office amounted to $32,964.80. This amount collected together with $1,714.85 held at the beginning of the year, made a total of $34,679.65 to be accounted for, of which $30,880.05 was transferred to the State Treasury and $3,799.60 remained on hand June 30, 1966, to be transferred in the next fiscal period.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Court of Appeals for the year ended June 30, 1966, was $560,168.00.
From the $560,168.00 funds provided as the current year's appropriation, $4,310.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $555,858.00.
The net departmental revenue of $555,858.00 and the $11,376.16 cash balance on hand at the beginning of the fiscal period made a total of $567,234.16 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$552,251.81 of the available funds was expended for budget items of expense; and $14,982.35 remained on hand June 30, 1966, the end of the fiscal year.

341
COURT OF APPEALS

COMPARISON OF OPERATING COSTS

The Court's expenditures for operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$ 454,184.37 433,718.65 $ 434,706.44

Travel Expense

1,110.62

315.38

.00

Supplies, Materials

6,220.71

3,292.64

4,150.62

Communications

5,595.33

4, 862. 83

4,761. 66

Printing, Publicity

3,571.83

5,194.45

6,324.25

Repairs, Alterations

809.89

987. 64

1,063.24

tfc

Insurance, Bonding

.00

138. 75

.00

Pensions (To Retirement System)___ 73,084.74

57,210.64

22,744.11

Indemnities

.00

51.00

.00

Equipment Purchases

7,354.30

3,549.88

7, 635. 35

Miscellaneous

320.02

81.40

71.73

:i>l

$ 552,251.81 $ 509,403.26 $ 481,457.40

Number of Employees on Payroll June 30th

39

40

39

GENERAL
The State Treasurer is disbursing officer for salaries of Judges and Attaches of the Court of Appeals fixed by law and the Clerk of the Court is disbursing officer for other expense payments.
Mr. Morgan Thomas, Clerk of the Court of Appeals of Georgia, is bonded in the amount of $5,000.00; Deputy Clerk, Ralph E. Carlisle, and Special Depa-' uty Edna E. Bennett also filed bonds for $5,000.00.

342

SUPEEIOR COURTS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank and in State Treasury Budget Fund Public Trust Funds Superior Court Judges' Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund.
Total Current Assets..

$ 72,172.44

$ 299, 338.69 136, 510. 63 11,201.63

447,050.95

$ 519, 223. 39

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Employer's Contributions on Salaries of City Court Judges for April, May, June, 1966

$ 12,632.37

RESERVES

Public Trust Funds

Superior Court Judges' Retirement

Fund

$ 299,338.69

Interest Refund 8/8/1966

16, 333.36 $ 315, 672.05

Solicitors' General Ret. Fund Interest Refund 8/8/1966

$ 136,510.63 5,197.11

141,707.74

Land Title Guaranty Fund

11,201.63

468,581.42

SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

38,009.60 $ 519,223.39

343

SUPERIOR COURTS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Revenue Retained Transfers Public Trust Funds Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Public Trust Funds Judges Retirement Fund Transfers Budget Fund Solicitors' General Retirement Fund Transfers Budget Fund Land Title Guaranty Fund Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund

1966

1965

..$1,593,333.00 $1,530,000.00 .00 (--)26,451.52

51,371.72

.00

(--)15,540.00 (--)15,170.00

$1,629,164.72 $1,488,378.48

53,206.18

(--)33,452.84

19,285.45

(--)17, 918.88

___

340.26

63,949.84

55,300.24 .00
22,118.41 .00
351.62 77,121.15

13,000.00

59,032.79

._. 308,467.59 141,923.88 10,861.37

258,566.25 129,393.09 10,509.75

$2,188, 827.57 $2,100,771.78

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Pensions, Benefits
Total Expense
NON-GOVERNMENTAL COST Public Trust Funds Judges Retirement Fund Solicitors'General Retirement Fund Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund.

$1,467,128.45 $1,450,805.40

29,638.32

25,377.06

73,225.51

58,228.81

$1,569,992.28 $1,534,411.27

28,882.24 6,779.82 63,949.84

5,398.90 9,587.62 77,121.15

72,172.44

13,000.00

299,338.69 136,510.63 11,201.63

308,467.59 141,923.88 10,861.37

$2,188, 827. 57 $2,100, 771. 78

344
SUPERIOR COURTS
COMMENTS
FINANCIAL CONDITION The Superior Courts of Georgia ended the fiscal year on June 30, 1966, with
a surplus of $38,009.60 for operations, subject to budget approval, after providing the necessary reserve of $12,632.37 to cover outstanding accounts payable and reserving $315,672.05 for Superior Court Judges Retirement Fund, $141,707.74 for Solicitors' General Retirement Fund and $11,201.63 for Land Title Guaranty Fund.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operation of the Superior Courts of Georgia for the year ended June 30, 1966, was $1,593,333.00.
In addition to the $1,593,333.00 funds provided as the current year's appropriation, $33,452.84 was transferred from the Superior Court Judges Retirement Fund and $17,918.88 from the Solicitors' General Retirement Fund, making total receipts of $1,644,704.72.
From the $1,644,704.72 total revenue received, $15,540.00 was transferred to the State Personnel Board for the Employees' Health Insurance Fund, leaving net revenue of $1,629,164.72.
The $1,629,164.72 net revenue and the $13,000.00 cash balance on hand at the beginning of the fiscal year made a total of $1,642,164.72 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$1,569,992.28 of the available funds was expended for budget items of expense, and $72,172.44 remained on hand June 30, 1966, the end of the fiscal year.

345 SUPERIOR COURTS

COMPARISON OF OPERATING COSTS

The Courts' expenditures for operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$1,303,580.71 $1,291,635.22 $1,219,745.02

Contingent Expense Allowances

163,547.74 159,170.18 156,116.24

Travel Expense

29,638.32 25,377.06 27,037.91

Pensions (To Retirement Systems).. 73,225.51 58,228.81 53,038.04

$1,569,992.28 $1,534,411.27 $1,455,937.21

PUBLIC TRUST FUNDS

Public Trust Fund net receipts in the period under review were $19,753.34 for Superior Court Judges Retirement Fund, $1,366.57 for Solicitors' General Retirement Fund and $340.26 Land Title Registration Fees, a total of
$21,460.17.

From the Superior Court Judges Retirement Fund $28,882.24 was reimbursed to the State's General Fund for salaries of Judges Emeritus to apply on payments to Retirees from General Fund of the State Treasury.

In the year ended June 30, 1966, $6,779.82 was reimbursed to the State's General Fund for salaries of Solicitors' General Emeritus to apply on payments to Retirees from General Fund of the State Treasury.

Public Trust Fund balances in the State Treasury for the three accounts at June 30, 1966 were as follows:

Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Title Guaranty Fund

$299,338.69 136,510.63 11,201.63

$447,050.95

GENERAL
Disbursements for the cost to the State of operating the Superior Courts are made by the State Treasurer.

346 JUDICIAL COUNCIL

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$

-00 $ 2,500.00

150.00 (--) 625.00

$

150.00 $ 1,875.00

75.00

.00

$

225.00 $ 1,875.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Rents
Total Governmental Cost

CASH BALANCES, JUNE 30th

Budget Fund

-

$

75.00 $

900.00

150.00

900.00

$

225.00 $ 1,800.00

-00

75.00

$

225.00 $ 1,875.00

347
JUDICIAL COUNCIL
COMMENTS
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, 1966, with no cash balance, and no outstanding accounts payable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
There was no state appropriation for expense of the Judicial Council for the fiscal year ended June 30,1966. A budget balancing adjustment of $150.00, added to a cash balance on July 1, 1965, in the State Treasury of $75.00 made a total of $225.00 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
This $225.00 was expended for budget items of expense, leaving no cash balance on hand at June 30, 1966.
The $225.00 expended compares with $1,800.00 cost of operating the Council for the previous year ended June 30, 1965, and $1,771.80 two years ago.
GENERAL
The State Treasurer is the disbursing officer for the Judicial Council.

348
STATE LIBRARY
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Bank and State Treasury Budget Fund State Revenue Collections Fund Private Trust and Agency Funds
Total Current Assets

$ 4,192.51 153.77 3.53
$ 4,349.81

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable--List on File

$ 1,360.15

RESERVES Budget Fund For Contracts to Mature The Harrison Company For Salary Adjustments
State Revenue Collections Fund For Sales Unfunded to State Treasury.
Private Trust and Agency Funds Sales Tax Collections

$

258.36

2,574.00

$ 2,832.36

153.77

-

3.53

2, 989. 66

SURPLUS None

Total Current Liabilities, Reserves, and

Surplus

------

.00 $ 4,349.81

349 STATE LIBRARY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$ 106,000.00 $ 95,000.00

.00

.00

(--) 1,127.56 (--) 1,071.15

$ 104,872.44 $ 93,928.85

66.84

371.63

153.77 (--) 609.75

4,994.19 .00 .00

4,866.89 28.20 609.75

$ 110,087.24 $ 99,195.57

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
Outlay Equipment--New
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

$ 46, 401.12 $ 40, 562.07

.00

286. 73

666.45

580. 94

687.17

714. 78

40,712.30

34, 385.78

256.76

260.00

4,455.53

3, 484.71

234. 50

784.00

.00

111. 08

$ 93,413.83 $ 81,170.09

12,260.29

12, 631.46

63.31

399.83

4,192.51 3.53
153.77

4, 994.19 .00 .00

$ 110,087.24 $ 99,195.57

350
STATE LIBRARY
COMMENTS
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $1,360.15 to cover outstanding accounts payable and reserving $258.36 for contracts to mature, $2,574.00 for salary adjustments, $153.77 for sales unfunded to the State Treasury and $3.53 for sales tax collections held on this date.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, revenue collections made by this agency, as authorized by law, were $6,637.83.
Of this $6,637.83 in revenue funds, $6,484.06 was transferred to the State Treasury and $153.77 remained on hand June 30, 1966, to be paid into the State Treasury in the next fiscal period.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation to the Library for operations in the fiscal year ended June 30, 1966, was $71,000.00.
From the $71,000.00 provided as the current year's appropriation, $217.68 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $909.88 for State Employees' Health Insurance, leaving net departmental revenue of $69,872.44 for general operations.
Appropriation for the cost of printing court reports in the fiscal year was $35,000.00.
The $69,872.44 net departmental revenue for general operating expenses and $35,000.00 appropriation for printing court reports together with $4,994.19 cash balance at the beginning of the fiscal year made a total of $109,866.63 available to cover expense of operating the Library and printing court reports.
$53,678.00 of the available funds was expended for operating expenses, $12,260.29 was paid for library books and $39,735.83 for printing court reports, leaving a balance on hand on June 30, 1966, of $4,192.51.

351
STATE LIBRARY

COMPARISON OF OPERATING COSTS

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

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$ 46,401.12 $ 40,562.07 $ 38,053.04

Travel Expense

.00

286.73

.00

Supplies, Materials

666.45

580.94

923.17

Communications

687.17

714.78

740.46

Printing

Court Reports

39,735.83

33,426.94

31,512.79

Other

--

976.47

958.84

905.43

Repairs, Alterations

256.76

260.00

202.81

Insurance, Bonding

.00

.00

35.50

Pensions (To Retirement System)... 4,455.53

3,484.71

3,022.82

Equipment Purchases

234.50

784.00

1,482.12

Miscellaneous

.00

111.08

63.00

OUTLAY LibraryBooks

$ 93,413.83 $ 81,170.09 $ 76,941.14

12,260.29

12,631.46

12,858.72

$ 105,674.12 $ 93,801.55 $ 89,799.86

Number of Employees on Payroll June 30th

9

10

9

GENERAL M
Mr. John D. M. Folger, State Librarian, is bonded in the amount of
$2,000.00.
[Hi

<A

352

DEPARTMENT OF LABOR

DIVISION OF ADMINISTRATION AND INSPECTION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund State Revenue Collections Fund
Total Current Assets

$ 1,428.12 4,700.00
$ 6,128.12

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Purchase Orders Outstanding

Howard Paper Co

$

Longino and Porter

RESERVES For State Revenue Collections Fund
SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus.

816.00 607.00 $ 1,423.00
4,700.00
5.12 $ 6,128.12

353

DEPARTMENT OF LABOR

DIVISION OF ADMINISTRATION AND INSPECTION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Revenue Retained Interest Earned Transfers Other Spending Units
Net Revenue Allotments

1966

1965

$ 200,000.00 $ 183,000.00

.00

10.64

(--) 2,380.00 (--) 1,263.00

$ 197,620.00 $ 181,747.64

NON-REVENUE Private Trust Funds State Revenue Collections Unfunded

1,350.16

2,655.54

4, 600.00 (--) 1, 500.00

CASH BALANCES, JULY 1st Budget Fund State Revenue Collections Unfunded

.00 100.00

.00 1,600.00

$ 203,670.16 $ 184,503.18

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents--Authority Rental Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund State Revenue C ollections Unfunded _

$ 146,775.00 $ 137, 540. 00

29,067.32

25,503. 85

670.54

387.38

922.48

991.76

909.00

666.75

18.00

6.50

3,690.70

3, 279.90

67.30

116. 67

13,731.54

12, 509.58

212.80

669.25

127.20

76.00

$ 196,191.88 $ 181,747.64

1,350.16

2,655.54

1,428.12 4,700.00

.00 100.00

$ 203,670.16 $ 184,503.18

354
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
COMMENTS
FINANCIAL CONDITION
The Division of Administration and Inspection of the Department of Labor ended the fiscal year on June 30, 1966, with a surplus of $5.12, after providing the necessary reserve of $1,423.00 to cover outstanding purchase orders and reserving $4,700.00 for State Revenue collections to be transferred to State Treasury in the next fiscal year.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Division of Administration and Inspection of the Labor Department collected $14,000.00 in license fees for private employment agencies, under provisions of Act of the General Assembly approved March 17, 1959. This $14,000.00 together with $100.00 cash balance at the beginning of the period made a total of $14,100.00 due to the State Treasury. $9,400.00 was transferred to the State Treasury and a balance of $4,700.00 remained on hand at June 30, 1966.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Division of Administration and Inspection for the year ended June 30, 1966, was $200,000.00. From this amount $2,380.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $197,620.00. As there was no cash balance at July 1, 1965, this $197,620.00 was the total amount available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$196,191.88 of the available funds was expended for budget items of expense; and $1,428.12 remained on hand at June 30, 1966, the end of the fiscal year.

355 DEPARTMENT OF LABOR DIVISION OF ADMINISTRATION AND INSPECTION

COMPARISON OF OPERATING COSTS

The Division's operating costs for operations for the past three years are compared in the following statement:

EXPENSE
Personal Services Travel Expense Rents--To State Office Building
Authority-- Other Expense....

YEAR ENDED JUNE 30th

1966

1965

1964

$ 146,775.00 $ 137,540.00 $ 120,683.36 - 29,067.32 25,503.85 26,389.91

3,690.70 16,658.86

3,279.90 15,423.89

16,795.76 12,278.61

$ 196,191.88 $ 181,747.64 $ 176,147.64

Number of Employees on Payroll June 30th....

22

19

19

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. All employees of the Department of Labor, Administration and Inspection Division, are covered in the amount of $10,000.00 each on a blanket bond.

357

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank and. in U. S. Treasury Budget Fund Public Trust Funds Private Trust and Agency Funds State Revenue Collections Fund
Accounts Receivable U.S. Government
Total Current Assets

$ 117,173.73 213,399,269.82
2,335.93 54,760. 65

$213,573,540.13

207,923.22 $213,781,463.35

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding--Operations $ Contracts to Mature--Title IX

158,979.34 165,895.61 $

324,874.95

RESERVES For Court Costs For Public Trust Funds For Private Trust and Agency Funds Employees' Bond Purchase Fund For State Revenue Collections Fund

$

222.00

213,399,269.82

2,335.93 54,760. 65 213,456,588. 40

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus

.00 $213,781,463.35

358

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Revenue Retained Grants--U. S. Government Earnings from Services Transfers from Public Trust Funds Transfers Other Spending Units
Net Revenue Allotments

1966

1965

$

85,000.00 $

85,000.00

6, 653,250.72 87,881.24
360,000.00 (--) 112,985.12

6,064,579.75 5, 927. 42
56, 000. 00 (--) 94,838.46

$ 7,073,146.84 $ 6,116,668.71

NON-REVENUE

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

38,657, 573.58 7,113,298.13
94, 650. 88 (--) 360,000.00
89,007.34 2,098.28

35, 217, 370. 99 6,029,841.40 94, 650. 88
(--) 56,000.00 141, 919.13 24, 046. 83

CASH BALANCES, JULY 1st

Budget Fund

-

Public Trust Funds

Private Trust Funds

State Revenue Collections Unfunded

155,745.54

184,508,915.23

2,519.02

--

52, 662. 37

88, 018. 96 163,332,229. 63
2, 352. 32 28, 615.54

$237,389, 617.21 $211,019,714. 39

359

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity.Repairs, Alterations Rents Regular. Authority Rentals Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials Printing, Publicity Repairs, Alterations Miscellaneous Contracts Equipment--New

1966

1965

$ 4,988,012.68 $ 4,370,769.25

156,632.34

140,965.83

142,467.94

109,308.34

79,555.48

67,810.93

46,669.34

44, 816. 26

56,757.83

48,201.24

21,834.96

24,548.41

446,038.39 269,865.15
1,725.12 464,208.97
624.67 60,581.75 15,443.65

428,040.30 275,873.90
2,596.48 400,842.51
1, 596.09 63,786. 60 13,092.82

$ 6,750,418.27 $ 5,992,248.96

30,484.83 564.10 657.00
1,447.37 14,736.95
.00 268,163.74 45,246.39

.00 97.11
.00 .00 .00 381.00 42,942.25 13,272.81

NON-GOVERNMENTAL COST Public Trust Funds Unemployment Benefits Private Trust Funds

16,615,168.00 20,109,177. 67

89,190.43

141,752.43

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds State Revenue Collections Unfunded

117,173.73 213, 399, 269.82
2,335.93 54,760. 65

155,745. 54 184, 508, 915. 23
2,519.02 52, 662. 37

$237,389, 617.21 $211,019,714.39

360 DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY

COMMENTS

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 Funds 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, 1966, was $213,399,269.82, of which $212,419,226.89 was held in the U. S. Treasury and $980,042.93 was on deposit in banks. This compares with $184,508,915.23 in the Public Trust Funds at the beginning of the fiscal period, the increase of $28,890,354.59 representing the excess of contributions, grants and rents over benefit payments and transfers, as follows:

Contributions and Grants Rents--From General Fund

$45,770,871.71 94,650.88

Less: Benefits paid to Employees and Subsistence Payments Transfers to General Fund

$45,865,522.59
16,615,168.00 360,000.00

Increase

$28,890,354.59

361
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FINANCIAL CONDITION
The Employment Security Agency of the Department of Labor ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $324,874.95 to cover outstanding purchase orders and contracts to mature and reserving $222.00 for court costs, $54,760.65 for State Revenue Collections unremitted, $213,399,269.82 for Public Trust Funds and $2,335.93 for Employees' Bond Purchase funds held on this date.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Agency collected $110,561.38 from interest and penalties on employers' contributions. This $110,561.38 together with $52,662.37 on hand at July 1, 1965, made $163,223.75 to be accounted for. $108,463.10 was remitted to the State Treasury, as provided by State law; and $54,760.65 remained on hand at June 30, 1966.
AVAILABLE DEPARTMENTAL REVENUE 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, 1966, was $85,000.00.
Grants to the Department by the U. S. Government were $6,653,250.72 for the year, $79,132.21 was received from the Office of Economic Authority-- Atlanta, $7,242.15 from the Office of Economic Authority--Savannah, $194.00 from the Tennessee Valley Authority, $1,217.64 from sale of waste paper, etc., $95.24 from telephone commissions, $360,000.00 transfers from the Benefit Account, and $6,136.59 from the State Department of EducationVocational Rehabilitation Division, making total department revenue of $7,192,268.55.
From the $7,192,268.55 received, $20,867.04 was transferred to the State Personnel Board for pro rata cost of Merit System Administration, $200.00 for accident control seminar and $98,054.67 for cost of Employees' Health Insurance, leaving net departmental revenue available to the Department of Labor, Employment Security Agency of $7,073,146.84.
The $7,073,146.84 together with $155,745.54 cash balance on hand at the beginning of the fiscal period made a total of $7,228,892.38 available with which to meet expenditures approved on budget for the year ended June 30, 1966.

362 DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY

$7,111,718.65 of the available funds was expended in the year for budget approved items of expense and outlay; and $117,173.73 remained on hand on June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

The Department's expenditures for operating costs the past three years are compared in the following statement:
YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$4,988,012. 68 $4,370,769.25 $3, 934,148. 33

Travel Expense

156,632.34 140,965.83 123,451.59

Supplies, Materials--.

142,467.94 109,308.34 138,857.06

Communications.-

79,555.48 67,810.93 59,752.17

Heat, Lights, Power, Water

46,669.34 44,816.26 46,242.95

Printing, Publicity

56,757.83 48,201.24 48,331.55

Repairs, Alterations

- 21,834.96 24,548.41 21,536.09

Rents--Buildings, Offices and Equipment

648,907.11 630,909.02 632,418.91

Advance to State Office Building Authority

66,996.43 73,005.18 65,825.71

Insurance, Bonding

1,725.12

2,596.48

2,239.54

Pensions (To Retirement System)... 464,208.97 400,842.51 340,290.31

Indemnities

624.67

1,596.09

3,724.89

Equipment Purchases

60,581.75 63,786.60 31,334.01

Miscellaneous

15,443.65 13,092.82

9,620.07

Lands, Buildings, Permanent Improvements, Equipment

361,300.38 56,693.17 277,305.33

$7, 111, 718. 65 $6,048, 942.13 $5,735,078.51

Number of Employees on Payroll June 30th.

847

797

739

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 in the amount of $25,000.00. All employees of the Department of Labor, Employment Security Agency, are bonded under Blanket Bond.

DEPARTMENT OP LAW

BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State TreasuryBudget Fund Accounts Receivable Due from Employees--Personal Pees

Total Current Assets

_

363
$ 8,517.01 533.75
$ 9,050.76

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Arthur K. Bolton, Travel

$

Charles Rawson and Associates.-

Southern Bell Telephone and Telegraph Company

Western Union

Xerox Corporation

177.86 15.00 20.15 4.38 275.67 $

493.06

RESERVES For Purchase Orders Outstanding Longino and Porter, Inc National Bindery

$ 7,745.46 812.24

8,557.70

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus.

.00 $ 9,050.76

364; DEPARTMENT OF LAW

CASH RECEIPTS
STATE REVENUE ALLOTMENTS ! Appropriation Budget Balancing Adjustment Revenue Retained Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 543,000.00 $ 507,000.00

2,598.95

6,748.16

-00

29.98

(--) 6,577.56 (--) 6,270.35

$ 539,021.39 $ 507,507.79

2,038.28

4,815.78

-- - 7, 919.96

8,187.19

$ 548,979.63 $ 520,510.76

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 439,218.81 $ 432,120.34

7,319.26

6,773.26

10,109.72

3,458.33

13,754.79

13, 950.91

6,016.32

5,083.54

741.34

706.33

2,930.16

2,342.48

163.00

122.00

-- 37,270.80

33, 664.93

93.00

.00

18,746.34

8,901.00

2,060.80

651.90

$ 538,424.34 $ 507,775.02

2,038.28

4,815.78

8,517.01

7, 919. 96

$ 548,979.63 $ 520,510.76

365
DEPARTMENT OF LAW
COMMENTS
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30, 1966, with no surplus, after providing the necessary reserve of $493.06 to cover outstanding accounts payable and reserving $8,557.70 for purchase orders outstanding.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operating of the Department of Law for the year ended June 30, 1966, was $543,000.00. This was increased by a budget balancing adjustment of $2,598.95, making total appropriation of $545,598.95.
From the $545,598.95 funds provided as the current year's appropriation, $597.56 was transferred to State Personnel Board for the pro rata cost of Merit System Administration and $5,980.00 for Employees Health Insurance, leaving net departmental revenue of $539,021.39.
The $539,021.39 net departmental revenue together with the $7,919.96 cash balance on hand at the beginning of the fiscal period made a total of $546,941.35 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
3,424.34 of the available funds was expended for budget items of expense, and $8,517.01 remained on hand June 30, 1966, the end of the fiscal year.

366 DEPARTMENT OF LAW

COMPARISON OF OPERATING COSTS

The Department's expenditures for operating costs the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services--

$ 439,218.81 $ 432,120.34 $ 439,088.41

Travel Expense

7,319.26

6,773.26

8,160.58

Supplies, Materials.

- 10,109.72

3,458.33

6,757.22

Communications

13,754.79

13,950.91

13,534.39

Printing, Publicity..

6,016.32

5,083.54

11,839.66

Repairs, Alterations

741.34

706.33

1,208.71

Rents

2,930.16

2,342.48

2,650.85

Insurance and Bonding

163.00

122.00

132.50

Pensions (To Retirement System)... 27,116.83

26,195.31

24,347.79

Pensions (To Social Security)

10,153.97

7,469.62

8,230.36

Indemnities.

93.00

.00

.00

Equipment Purchases

18,746.34

8,901.00

8,576.74

Miscellaneous

2,060.80

651.90

741.20

$ 538,424.34 $ 507,775.02 $ 525,268.41

Number of Employees on Payroll June 30th.

65

56

58

Included in personal services for the fiscal year under review was an amount of $21,008.00 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 $25,916.65.

GENERAL
The Attorney General, Arthur K. Bolton, is bonded in the amount of $25,000.00. Mrs. Virginia S. Miles, Fiscal and Services Supervisor, is bonded in the amount of $10,000.00. Janice D. Howell, Assistant Fiscal Officer, is bonded in the amount of $10,000.00.

367

STATE LITERATURE COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank and in State TreasuryBudget Fund Accounts Receivable Mr. Marcus Calhoun Overpayment of Travel Expense Disallowed Expense (Tips)
Total Current Assets

$ 2,736.43

$

3.63

3.35

6.98

$ 2,743.40

LIABILITIES, RESERVES, AND SURPLUS CURRENT LIABILITIES
None
RESERVES None
SURPLUS For Operations in Next Fiscal Year (Subject to Budget Approval)
Total Current Liabilities, Reserves, and Surplus

$

0.00

-00

2,743.40 $ 2,743.40

368 STATE LITERATURE COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Revenue Retained Transfers Other Spending Units
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966 $ 20,000.00 (--) 180.00 $ 19,820.00
.00 $ 19,820.00

1965 0.00 .00 0.00
.00 0.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Repairs, Alterations Rents Insurance, Bonding Miscellaneous
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

$ 12,682.50

0.00

2,301.75

.00

626.82

.00

1,154.76

.00

40.00

.00

27.75

.00

35.00

.00

215.00

.00

$ 17,083.58

0.00

2,736.42

.00

$ 19,820.00 $

0.00

369
STATE LITERATURE COMMISSION
COMMENTS
FINANCIAL CONDITION
The State Literature Commission ended the fiscal year on June 30, 1966, with a surplus of $2,743.40.
AVAILABLE REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Literature Commission for the year ended June 30, 1966, was $20,000.00.
From the $20,000.00 funds provided as the current year's appropriation, $180.00 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net revenue of $19,820.00.
$17,083.58 of the net revenue was expended for budget items of expense; and $2,736.42 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL
Prior to the year ended June 30, 1966, the Literature Commission was reported as a division of the Executive Department, Governor's Office.
In the period under review the examiner noted an overpayment of travel expense in the amount of $3.63 and an item of expense of $3.35 as tips, which is an improper expenditure. These amounts are shown on Balance Sheet as accounts receivable and should be refunded.
Mr. Hubert L. Dyar, Executive Secretary, is bonded in the amount of $10,000.00.
Membership of the State Literature Commission is listed in the unit report.

370
MINERAL LEASING COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment
Total Revenue Allotments

1966

--

$ 1, 500.00

.00

$ 1,500.00

NON-REVENUE

State Revenue Collections Unfunded

.00

CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded.

.00 .00
$ 1,500.00

1965
0.00 .00
0.00
.00
.00 .00 0.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense

None.

--

CASH BALANCES, JUNE 30th Budget Fund State Revenue Collections Unfunded

$

0.00 $

0.00

1,500.00

.00

.00

.00

$ 1,500.00 $

0.00

371
MINERAL LEASING COMMISSION
COMMENTS
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 on June 30, 1966, are listed in the unit report.
STATE REVENUE COLLECTIONS In the fiscal year ended June 30, 1966, the Mineral Leasing Commission
did not receive any State revenue from rents and leases. The Cashier's Check for $50.00, received in January, 1965, 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, is still being held in the files of Honorable Ben W. Fortson, Jr., as Secretary of the Commission. The bid was not accepted.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Mineral Leasing Commission for the year ended June 30, 1966, was $1,500.00.
There were no expenditures in the fiscal year and the $1,500.00 remained in the State Treasury on June 30, 1966.
GENERAL Honorable Ben W. Fortson, Jr., Secretary of State, serves as Secretary of
the Mineral Leasing Commission. One lease contract executed by the Mineral Leasing Commission in the
fiscal year ended June 30, 1964, is still in effect and is quoted in Appendix to the unit report. Lease contract between Mineral Leasing Commission and Albea-York Mining Company expired August 15,1965. No new lease contracts were executed in the current year.

372

DEPARTMENT OF MINES, MINING AND GEOLOGY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and on Hand

BudgetFund

$

Unauthorized Checks Issued--Authorized Signa-

ture of Department Director forged and funds

embezzled and/or fraudulently taken by Grady

C. Archer

$ 50,200.00

Part Restitution by Grady C. Archer,

Augusts 1959

(--) 6,488. 26

57,325.26 43,711.74

Total Current Assets

$ 101,037.00

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES For Contracts to Mature Georgia Tech Research Institute For Employment Part Time Student Help Approved by Budget Bureau For Petty Cash For Doubtful Account

$ 23,027.96

$ 8,455. 81
5,000.00 25.00
43,711.74

57,192.55

SURPLUS For General Operations
Total Current Liabilities, Reserves, and Surplus.

*20, 816.49 $ 101,037.00

(*)$20,816.49 check to State Treasurer written on June 30, 1966, delivered to Treasury Department in July, 1966.

373
DEPARTMENT OF MINES, MINING AND GEOLOGY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings, Development Services Transfers Other Spending Units. _
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1966

$ 464,500.00 $ 256,000.00

(--)15,740.00

.00

37,075.00

46,045.06

(--) 1,464.04 (--) 1,434.44

$ 484,370.96 $ 300,610.62

.00

327.20

68,008.93

70,784.69

$ 552,379.89 $ 371,722.51

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Other Georgia Tech--Research
Total Expense
NON-GOVERNMENTAL COST Private Trust Funds...
CASH BALANCES, JUNE 30th Budget Fund

$ 264,019.86 $ 243,700.01

3,541.13

2,262.70

3,114.24

4,711.77

2,183.47

4,818.05

9.00

67.25

7,118.35

19,990. 33

565.41

909. 30

972.00

881.00

630.00

149. 52

5,914.14

4, 926. 43

7,955.28

20,556.12

275.82 155,044.19

413.90 .00

$ 451,342.89 $ 303,386.38

.00

327.20

101,037.00

68,008. 93

$ 552, 379.89 $ 371,722.51

374
DEPARTMENT OF MINES, MINING AND GEOLOGY
COMMENTS
FINANCIAL CONDITION
The Department of Mines, Mining and Geology ended the fiscal year on June 30, 1966, with, a surplus of $20,816.49, after providing the necessary reserve of $23,027.96 to cover outstanding accounts payable and reserving $8,455.81 for contracts to mature, $5,000.00 for employment of part time student help as approved by the Budget Bureau, $25.00 for petty cash and $43,711.74 for the amount due from Grady C. Archer for unauthorized checks issued in 1959.
A check in the amount of $20,816.49 was written to State Treasurer on June 30, 1966, for this surplus but was not delivered to Treasury Department until July 1966, therefore, is considered as paid in the next fiscal year.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Department of Mines, Mining and Geology in the fiscal year ended June 30, 1966, was $464,500.00 less $15,740.00 budget balancing adjustment, leaving a net appropriation of $448,760.00.
In addition to the $448,760.00 provided as the current year's appropriation, $37,075.00 was received from water resources projects, making total departmental revenue for the year $485,835.00.
From the $485,835.00 received, $269.84 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration, and $1,194.20 to the State Employees' Health Insurance, leaving net departmental revenue of $484,370.96.
The net departmental revenue of $484,370.96 and the $24,297.19 cash in bank at the beginning of the fiscal period made a total of $508,668.15 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$451,342.89 of the available funds was expended in the year for budget approved items of expense; and $57,325.26 cash remained in the bank on June 30, 1966, 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 Cash Receipts and Disbursements.

375 DEPARTMENT OF MINES, MINING AND GEOLOGY

COMPARISON OF OPERATING COSTS

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

BY OBJECT
Personal Services Travel Expense Supplies and. Materials Communications Heat, Light, Power and Water Printing and Publicity Repairs Rents Insurance and Bonding Pensions (Retirement System) Equipment Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 226644,,001199..8866 $ 243,700.01 $ 253,004. 50

3,541.13

2, 262.70

3,175 38

3,114.24

4,711.77

5,413.45

2,183.47

4, 818.05

3, 613 61

9.00

67.25

26.15

7,118.35

19,990.33

22,291.21

565.41

909.30

329.19

972.00

881.00

666 00

630.00

149.52

140.52

5, 914.14

4,926.43

5,058.29

7,955.28

20, 556.12

26, 495. 38

155, 320.01

413.90

359.60

$ 451,342.89 $ 303,386.38 $ 320, 573.28

Number of Employees on Payroll June 30th

11

10

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, 1966. Suits against these two banking institutions by the State were in the hands af the State's Attorney General at the time of this examination.
A. S. Furcron was appointed Director of the Department and is bonded in the amount of $10,000.00. Employees of the Department of Mines, Mining and Geology are covered by schedule bond with liability on each employee of $20,000.00.

376

STATE BOARD OF PARDONS AND PAROLES

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Private Trust and Agency Funds Restitution Bond Fund Georgia Income Tax Fund Social Security Tax Fund
Total Current Assets

$ 27,808.20

$ 15,995.00 1,355.88 4,936. 65

22, 287. 53

$ 50,095. 73

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Purchase Orders Outstanding

$

Social Security Tax--Employer's Contribution

1,088.01 4, 936. 65 $

6,024. 66

RESERVES Private Trust and Agency Funds Restitution Bond Fund Georgia Income Tax Fund Social Security Tax Fund

$ 15,995.00 1,355.88 4,936.65

22,287.53

SURPLUS For Operations in the next Fiscal Year (Subject to Budget Approval)
Total Current Liabilities, Reserves, and Surplus

21,783.54 $ 50,095.73

377 STATE BOARD OF PARDONS AND PAROLES

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units
Net Revenue Allotments..

NON-REVENUE

Private Trust Funds

.

CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$ 720,000.00 $ 635,000.00 .00 (--) 8, 429.41
(--)11,271.76 (--) 9, 668.77
$ 708,728.24 $ 616,901.82

13, 828.53

12, 633.15

15,187.09 19,427.84

49,111.82 20,668.88

$ 757,171.70 $ 699,315.67

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Expense
NON-GOVERNMENTAL COST Private Trust Funds..
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds.

$ 513,222.16 $ 451,963.80

94,084.21

92,092.33

5,730.68

4,929.28

16,254.16

14,228.54

17.66

117.68

8,662.42

5,245.81

1,502.90

5,482.04

2,220.25

1,840.00

333.00

339.00

47,315.02

40,683.00

.00

156.14

6, 645.87

33, 661. 80

118.80

87.13

$ 696,107.13 $ 650, 826. 55

17,261.37

13,874.19

27,808.20 15,995.00

15,187.09 19,427.84

$ 757,171.70 $ 699,315.67

378
STATE BOARD OF PARDONS AND PAROLES
COMMENTS
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30, 1966, with a surplus of $21,783.54, after providing the necessary reserve of $6,024.66 to cover outstanding accounts payable and reserving $15,995.00 for restitution bond deposits, $4,936.65 for employees' contributions to Social Security, and $1,355.88 for state income tax withholdings held on this date.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the State Board of Pardons and Paroles collected $669.49 interest on certificate of deposit, and the $669.49 was remitted to the State Treasury, as provided by State law.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Board of Pardons and Paroles for the year ended June 30, 1966, was $720,000.00.
From the $720,000.00 funds provided as the current year's appropriation, $1,060.78 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $10,210.98 for Employees' Health Insurance, leaving net departmental revenue of $708,728.24.
The $708,728.24 net departmental revenue together with the $15,187.09 cash balance on hand at the beginning of the fiscal period made a total of $723,915.33 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$696,107.13 of the available funds was expended for budget items of expense; and $27,808.20 remained on hand June 30, 1966, the end of the fiscal year.

379 STATE BOARD OP PARDONS AND PAROLES

COMPARISON OF OPERATING COSTS

The Board's expenditures for operating costs the past three years are compared in the following statement:

EXPENSE

Personal Services,..

Travel Expense

__.

Supplies

Communications

Heat, Light, Power

Printing, Publicity

Repairs...

Rents

Insurance, Bonding

Pensions (To Retirement System).

Indemnities

Equipment Purchases

Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 513.S22.16 $ 451, 963.80 $ 400,307.84

94,084.21

92,092.33

80,927.63

5, 730. 68

4, 929.28

6, 500.70

16,254.16

14,228.54

12, 522. 99

17.66

117. 68

79.71

8,662.42

5,245.81

4,101. 67

1, 502.90

5,482.04

26, 919.25

2,220. 25

1,840.00

1,417.50

333.00

339.00

45.00

47,315.02

40, 683.00

34, 901.27

.00

156.14

208.62

6, 645.87

33, 661.80

53, 200.48

118.80

87.13

229.30

$ 696,107.13 $ 650,826.55 $ 621,361.96

Number of Employees on Payroll June 30th

105

95

GENERAL
Membership of the Board of Pardons and Paroles is listed in the unit report.
The three Board Members and all employees of the Board are bonded in the amount of $10,000.00 under a blanket bond 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.

380

DEPARTMENT OP PARKS, HISTORICAL SITES AND MONUMENTS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds Jekyll Island State Park Authority.

$ 233,552.45 (--) 1,076.87 $ 232, 475.58

Accounts Receivable

Due from Parks--Concessions and Rentals

$

Due for Excessive Payments

Personal Services

$

1.30

Travel

249.22

Office Supplies

2.50

Telegram

1.10

Equipment

.20

9.02 254.32

263. 34

Total Current Assets.

S 232, 738. 92

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Budget Fund--Accounts Payable

$ 106, 223. 38

RESERVES

Budget Fund

Contracts to Mature

$ 105, 227. 57

Waste Treatment Facilities Project 21,000.00 $ 126,227.57

Private Trust and Agency Funds Jekyll Island State Park Authority.-

(--) 1,076.87

125,150.70

SURPLUS Surplus Appropriated Funds for OperationsSubject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

1, 364. 84 $ 232,738.92

382
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings, Recreational Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$1,961,000.00 $1, 645, 570.00 4,650.00 100,000.00

455, 532. 60

385,416.31

(--)59, 868.23 (--)36, 536.85

$2,361,314.37 $2,094,449.46

50,800.88 (--) 1,106. 57

67,070.32 1,106. 57

158,887.20 865.16
l, 106.57

278,427.16 2,576. 52 .00

$2,571,867.61 $2, 443, 630.03

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services...

.$ 667,897.22

Travel Expense

__ 28,714.45

Supplies, Materials

111,482.79

Communications

21,097.08

Heat, Lights, Power, Water Printing, Publicity

43,239.20 2L726.73

Repairs, Alterations

31,515.07

Rents--Regular

_ 9,728.16

Rents--Stone Mtn. Mem. Assoc

685,000.00

Rents--Jekyll Island State Park Auth

266, 000.00

Rents--Lake Lanier Authority..

.oo

Rents--North Georgia Mtn. Assoc Insurance, Bonding

35,000.00 18,186.01

Pensions, Benefits Indemnities

43,751.80

_.

15,118.38

Equipment Purchases... Miscellaneous..

12L775. 20 12,228.84

520, 638. 87 24, 478.80 80, 626.71 15, 288. 62 35, 822.13 11, 833.93 28, 397.21 4, 824.78 685, 000.00 166, 000.00 25, 000.00 100, 000.00
1, 424.82 33, 947.48 4, 466.25 83, 310.47 10, 164.41

Total Expense..

.$2,132,460.93 $1, 831, 224.48

383
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

DISBURSEMENTS (Cont'd)
GOVERNMENTAL COST (Cont'd) Outlay Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Contracts Equipment--New
TotalOutlay
Total Governmental Cost

NON-GOVERNMENTAL COST Private Trust Funds.

CASH BALANCES, JUNE 30th

Budget Fund

Private Trust Funds

-

-

State Revenue Collections Unfunded

1966

1965

--$ 44,913.50 $ 44,845.41

-00

1,894.18

-- 53,011.08

45,866.08

-00

2-17

26.00

1,141.84

-00

2,531.00

6,509.75

2,310.65

19,291.39 270,517.85

30,436.47

13,655.76

$ 154,188.19 $ 382,764.94

$2,286, 649.12 $2,213,989.42

52,742.91

68,781. 68

233,552.45

-- (--) 1,076. 87

---

.00

158,887.20 865.16
1,106.57

$2, 571,867. 61 $2,443, 630.03

384
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
COMMENTS
FINANCIAL CONDITION
The State Department of Parks, Historical Sites and Monuments ended the fiscal year on June 30, 1966, with a surplus of $1,364.84 for operations, subject to budget approval, after reserving $106,223.38 for liquidation of outstanding accounts payable and providing reserves of $105,227.57 for contracts to mature, $21,000.00 for waste treatment facilities project and $(--) 1,076.87 for Private Trust and Agency Funds due on this date.
STATE REVENUE COLLECTIONS
In the fiscal year ended June 30, 1966, $12,277.14 was received by the Department of Parks, Historical Sites and Monuments from the sale of timber. The $12,277.14 received and the $1,106.57 which remained on hand at June 30, 1965, or a total of $13,383.71 was transferred to the State Treasury during the fiscal year ended June 30, 1966.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COST
State appropriation for operating the Department of Parks, Historical Sites and Monuments in the year ended June 30, 1966, was $995,000.00. To meet expenditures approved on budget this was increased to $1,029,650.00 by transfer of $34,650.00 from the State Emergency Fund, as authorized by law, for operations. State appropriations for special rentals due were $266,000.00 for State Park Bonds and $700,000.00 less a budget balancing adjustment of $30,000.00 making net appropriation of $670,000.00 for Stone Mountain Memorial Association. The three appropriations together made total appropriations in the amount of $1,965,650.00.
In addition to the $1,965,650.00 provided as the current year's appropriation, the Department had $450,992.92 income from earnings from the various State parks, $1,574.90 from sale of equipment and $2,964.78 from the U. S. Government for Fort Yargo Dam construction work making total receipts for the year $2,421,182.60.
From the $2,421,182.60 received, $1,656.46 was transferred to the State Personnel Board for Merit System Administration, $13,011.77 for Employees' Health Insurance Fund, $200.00 for Accident Control Seminar and $45,000.00 was transferred to the Department of Industry and Trade for Land and Water Conservation Act, leaving net departmental revenue of $2,361,314.37.

385
DEPARTMENT OP PARKS, HISTORICAL SITES AND MONUMENTS

The net departmental revenue of $2,361,314.37 and the $158,887.20 cash balance on hand at the beginning of the fiscal period made a total of $2,520,201.57 available to cover the cost of operating the Department in the fiscal year ended June 30, 1966.
$1,146,460.93 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 Association, $266,000.00 rental to the Jekyll Island State Park Authority, $35,000.00 rental to the North Georgia Mountain Commission and $154,188.19 was paid for outlay, as scheduled in this report; and $233,552.45 remained on hand June 30, 1966, 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 30th

BY ACTIVITY
General Office Administration General Maintenance Planning Division Alexander H. Stephens Amicalola Falls Bainbridge Black Rock Mountain Bobby Brown Chatuge Chehaw Cloudland Canyon Crooked River Elijah Clarke Fairchild Fort Mountain Fort Yargo Franklin D. Roosevelt George Washington Carver Georgia Veterans Memorial Gordonia Alatamaha Hard Labor Creek Indian Springs Jeff Davis Keg Creek Kolomoki Mounds LauraS. Walker Lincoln Park Little Ocmulgee Magnolia Springs Nancy Hart

1966

1965

1964

$ 340, 661.75 $ 236,083. 33 $ 228, 420. 47

1,060,533.26 1,033,331. 60

580, 466. 46

.00

23, 816. 51

.00

34,645.53

40, 581. 47

32, 478. 93

17,983.59

12, 666. 91

10, 516. 88

2,683.21

3, 636. 30

6, 438. 24

19,174.84

12, 628. 86

11, 836. 81

8,365.49

8,840. 68

5, 690. 97

.00

00

223.18

17,547.54

15,627. 20

15, 242. 73

33,946.21

11,912. 37

11, 837. 59

27,497.29

25,874. 44

19, 922. 85

38,392.23

81,470, 12

84, 484. 04

1,355.65

522. 67

554. 60

26,231.20

12,196 16

34,829.77

67,710.01

102,314, 13

247, 962.31

58,987.40

60,084, 74

135, 287. 66

9,795.25

7,926. 06

7, 512.08

44,011.31

34, 673, 38

34, 895.25

10,088.77

8,902, 96

6,270.25

34,354.43

69,037 77

62,116.19

44, 615. 68

45,149, 00

56,881. 54

9,909.08

5,928 98

4,730.07

4,410.78

14,971 92

3, 876.55

- 29,050.40

23,435 97

24,855.17

32,012.80

55,541 49

33,937.15

4,627.62

3,053 96

2,538. 60

30,908.74

22,507 24

19,165.98

28,184.16

24,040 45

17,523.82

.00

08

357.79

386 DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS

BY ACTIVITY (Cont'd)
Red Top Mountain Reed Bingham Seminole Senoie.. Stephen C. Foster Tugaloo Urricoi Victoria Bryant Vogel Yam Grande

YEAR ENDED JUNE 30th

1966

1965

1964

$ 48,151.08 $ 74,343.14 $ 140, 921.36

25, 307.19

3,083.86

.00

17,183.80

39,250.80

23, 698. 45

97.50

654.09

840.86

30,790.39

21,819.32

17, 896.16

12,920.04

.00

.00

21,300.21

19, 325. 66

20,973. 54

12, 606.54

9, 222.45

9,953.96

79,597.38

47, 656.25

54,161.26

1, 010.77

1,868.10

1, 548. 20

$2,286, 649.12 $2,213,989.42 $1, 970, 847.72

YEAR ENDED JUNE 30th

BY OBJECT

1966

1965

1964

EXPENSE

Personal Services

$ 667,897.22 $ 520,638.87 $ 478,266.35

Travel Expense

28,714.45

24,478.80

22,358.89

Supplies, Materials

111,482.79

80,626.71

95,136.93

Communications

21,097.08

15,288.62

12,734.79

Heat, Lights, Power, Water

43,239.20

35,822.13

28,736.78

Printing, Publicity

21,726.73

11,833.93

12,981.32

Repairs, Alterations

31,515.07

28,397.21

20,954.11

Rents

995,728.16 980,824.78 526,997.26

Insurance, Bonding

18,186.01

1,424.82

307.03

Indemnities

15,118.38

4,466.25

2,317.15

Pensions--Employees'Retirement. __ 28,410.03

22,519.42

18,650.58

Social Security

15,341.77

11,428.06

10,439.31

Equipment Purchases

121,775.20

83,310.47

67,065.73

Miscellaneous

12,228.84

10,164.41

4,638.61

Total Expense.

$2,132,460.93 $1,831,224.43 $1,301,534.84

OUTLAY
Land, Buildings, Improvements Equipment

$ 123,751.72 $ 369,109.18 $ 618,439.90

30,436.47

13,655.76

50,822.98

Total Outlay

..$ 154,188.19 $ 382,764.94 $ 669,262.88

$2,286,649.12 $2,213,989.42 $1,970,847.72

Number of Employees on Payroll June 30th.

101*

133

117

(*) Includes salaried employees only.

387
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
PARKS AND CONCESSIONS
A summary of the operations of the concessions and other activities at the various State parks is shown in unit report with a statement of the receipts and disbursements at each park onp ages 53 through 87 of the unit report.
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 listed in the unit report.
GENERAL
Mr. Horace G. Caldwell, Director or Parks, Historical Sites and Monuments, has filed bond for $25,000.00. The Department of Parks has Public Employees Blanket Bond written for the amount of $10,000.00. The Deputy Director, Assistant to the Director, Chief Engineer and the Personnel and Fiscal Officer are bonded for an additional $15,000.00 each, as provided by riders to bond.

388

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and Insurance Deposits Budget Fund Merit System Administration State Employees' Health Insurance Fund
Total Current Assets

$ 100,561.82 1, 250,121. 69
...$1,350,683.51

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Merit System Administration State Employees' Health Insurance Fund

24,873.49 240.00 $ 25,113.49

RESERVES

Merit System Administration

For Department Allotments

..$ 75,688.33

State Employees' Health Insurance Fund

For Special Deposits

Travelers Insurance Company...$1, 069,138.04

For Administrative Costs and

Insurance Premiums

180,743.65 1,249,881. 69

1,325, 570.02

SURPLUS None
Total Current Liabilities, Reserves, and Surplus.-

.00 $1,350, 683.51

389

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Interest Earned Earnings from Services Transfers Other Spending Units
Total Revenue Allotments

1966

1965

$ 44,138.04 $ 36,355.83 1,650,185.63 1,508,842.23
2,576,829.35 2,189,083.11
$4,271,153.02 $3,734,281.17

NON-REVENUE Private Trust Funds.-

25,690.54

17,778.21

CASH BALANCES, JULY 1st Budget Fund

1,099,927.14 920,175.68 $5,396,770.70 $4, 672, 235.06

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Governmental Cost

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Fund

- -

$ 407,000.91 $ 347,250.24

7,870.14

6,478.32

16,135.94

14,556.53

12,426.53

11,817.51

6, 093.15

4, 609.13

895.55

1,355.16

775.94

2,027.92

3,519,431.69 3,118,836.69

36,324.68

29,778.46

8,743.69

15,574.83

4,698.43

2,244.92

--.$4,020,396.65 $3,554,529.71

25,690.54

17,778.21

1,350,683.51 1,099,927.14 $5,396,770.70 $4, 672,235.06

390
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMMENTS
FINANCIAL CONDITION MERIT SYSTEM OF PERSONNEL ADMINISTRATION
The State Personnel Board, Merit System of Personnel Administration, ended the fiscal year on June 30, 1966, with no surplus for operations, after reserving $24,873.49 for liquidation of outstanding accounts payable and providing reserve of $75,688.33 for State Department allotments to be applied in the next fiscal period.
STATE EMPLOYEES' HEALTH INSURANCE FUND
The State Employees' Health Insurance Fund ended the fiscal year on June 30, 1966, with no surplus for operations, after reserving $240.00 for liquidation of outstanding accounts payable and providing reserves of $1,069,138.04 in a special account through agreement between the State of Georgia and the Travelers Insurance Company of Hartford, Connecticut, and reserving
1,743.65 for administrative costs and insurance premiums.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
Revenue receipts of the Merit System of Personnel Administration are derived by assessing the departments served on a pro rata share of the Board's operating costs. Receipts from assessments in the year ended June 30, 1966, amounted to $519,737.23. Departments served and the amounts are listed in detail in the unit report.
Additional transfers of $2,800.00 were made from State departments for an Accident Control Seminar held at the University of Georgia. Funds were received from the departments listed in detail in the unit report.
The $519,737.23 revenue from assessments with $2,800.00 accident control seminar transfers, a $410.40 transfer from the Highway Department for safety program operation, and $1,920.00 transfer from the State Employees Health Insurance Fund for salary of Mr. Edwin L. Swain made total revenue

391
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
receipts of $524,867.63. From this amount, $6,732.46 was transferred to the State Employees' Health Insurance Fund and $17,216.00 to the Employees' Retirement System, leaving net departmental revenue for operations of $500,919.17.
The $500,919.17 net departmental revenue together with the cash balance of $24,244.45 at the beginning of the fiscal year made a total of $525,163.62 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$424,601.80 of the available funds was expended for budget approved items of expense; and $100,561.82 remained on hand June 30, 1966, the end of the fiscal year.
STATE 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 $2,113,617.55 from participating State Departments and $40,141.99 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 $2,153,759.54. In addition to the Employer's Contributions of $2,153,759.54, Employees' contributions for insurance premiums of $1,610,043.64 and special deposit account interest of $44,138.04 made total income receipts of $3,807,941.22.
From the $3,807,941.22 total revenue receipts, transfers of $353.58 were made to the Merit System Administration for pro rata share of operating costs, $1,233.83 to the State Employees' Health Insurance Fund to cover insurance premium costs, $100.00 to the Merit System Administration for the Accident Control Seminar, $1,920.00 to the Merit System Administration for Mr. Edwin L. Swain's salary, and $34,099.96 to the Employees' Retirement System, leaving net income for operations of $3,770,233.85.
The $3,770,233.85 net revenue together with the cash balance of $1,075,682.69 on hand at the beginning of the fiscal year made a total of $4,845,916.54 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$76,775.16 of the available funds was expended for budget approved items of expense, $3,519,019.69 for State employees' insurance premiums under

392 STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
terms of the group policy, and $1,250,121.69 remained on hand in the State Employees' Health Insurance Fund on June 30,1966, the end of the fiscal year.

COMPARISON OF INCOME AND OPERATING COSTS

Expenditures for the operating costs of the Board for the past three years are compared in the statement following:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

MERIT SYSTEM ADMINISTRATION

Personal Services Regular Employees

$ 328,385.26 $ 271,785.87 $ 240,337.23

Special and Temporary

12,704.87

10,094.02

5,975.24

Monitorial Services

2,677.00

2,628.00

2,416.00

Travel Expense Supplies Communications Printing, Publicity
Repairs Rents Insurance, Bonding. Pensions Equipment Miscellaneous

$ 343,767.13 $ 284,507.89 $ 248,728.47

7,091.32

5,874.09

5,020.87

15,024.90

13,401.00

11,830.61

8,419.72

8,321.49

8,946.48

5,889.70

4,083.87

3,702.07

862.85

1,316.56

512.51

543.71

455.52

420.92

174.00

87.00

87.50

30,380.03

24,057.81

21,463.18

7,757.01

14,821.25

5,030.58

4,691.43

2,217.92

3,046.26

$ 424,601.80 $ 359,144.40 $ 308,789.45

Number of Employees on Payroll June 30th

60

54

49

393 STATE PERSONNEL BOARD MERIT SYSTEM OP PERSONNEL ADMINISTRATION

Expenditures for the operating costs of the State Employees Insurance Fund for the past three years are compared in the statement following:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

STATE EMPLOYEES' HEALTH

INSURANCE FUND

Personal Services

$ 63,233.78

Travel Expense

778.82

Supplies

1,111.04

Communications

4,006.81

Printing, Publicity

203.45

Repairs

32.70

Rents

232.23

Insurance, Bonding

238.00

Employees' Health Ins. Premiums. 3, 519,019. 69

Pensions

5,944. 65

Equipment

986.68

Miscellaneous

7.00

$ 62, 742. 35 604. 23
1,155. 53 3,496.02
525.26 38.60 1, 572. 40 229.83 3,118,519.86 5,720. 65 753.58 27.00

$ 49, 919. 74
626.86 448.30 5,030.85 926.17
.00 3,173.12
229. 83 2, 671, 063. 56
4, 610.10 3,210.55
206.29

$3,195,385.31 $2, 739, 445. 37

Number of Employees on Payroll June 30th

12

12

13

GENERAL
Membership of the State Personnel Board, Merit System of Personnel Administration is listed in the unit report.
The Personnel Board administers the Merit System laws, rules and regulations and registers qualified applicants for positions in the Departments coming under the provisions of the Merit System Administration. The Board also serves as the coordinating unit between the operating agencies of the State Government and the Travelers Insurance Company of Hartford, 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. 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. Mr. Ralph C. Moor is bonded as Merit System Deputy Director in the amount of $10,000.00. Mrs. Bobbie Jean Bennett, accountant, is bonded in the amount of $5,000.00. The State Employees' Health Insurance Fund has Public Employees' Blanket Bond in the amount of $10,000.00.

394

GEORGIA STATE BOARD OF PHARMACY

DRUG INSPECTION DIVISION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS --

--$ 3,535.83

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

None Reported

-

RESERVES

For Personal Services Increase.. .

-

SURPLUS Surplus for Operation Subj ect to Budget Approval
Total Current Liabilities, Reserves, and Surplus.

--$

-00

--- 2,786.00

749.83 - .$ 3, 535.83

Note: Surplus Funds Transferred to State Treasury July, 1966.

395

GEORGIA STATE BOARD OP PHARMACY

DRUG INSPECTION DIVISION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

..$ 93,000.00 $ 80,000.00 .00 ( -)4,396.53

. 00

10.00

(--) 845.95 ( -) 741.49

__.$ 92,154.05 $ 74,871.98

_

221.76

588.24

709.33

3,878.92

$ 93,085.14 $ 79,339.14

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications.. Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Fund
CASH BALANCES, JUNE 30th Budget Fund...

$ 60,964.02 $ 51,943.00

19,440.22

17,482.87

758.55

1, 211.73

1,244.41

1,722.37

.00

49.78

51.92

261.30

333.92

30.38

150.00

150.00

5,670.97

4,585.48

674.54

502. 66

39.00

102.00

$ 89,327.55 $ 78,041.57

221.76

588.24

3,535.83

709.33

$ 93,085.14 $ 79,339.14

396
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
COMMENTS
FINANCIAL CONDITION
The Georgia State Board of Pharmacy ended the fiscal year on June 30, 1966, with a surplus of $749.83 which was transferred to the State Treasury after June 30, 1966, after reserving $2,786.00 for personal services increase.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia State Board of Pharmacy for the year ended June 30, 1966, was $93,000.00.
From the $93,000.00 funds provided as the current year's appropriation, $25.95 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $820.00 for Employees' Health Insurance, leaving net departmental revenue of $92,154.05.
The $92,154.05 net departmental revenue with the $709.33 cash balance on hand at the beginning of the fiscal period made a total of $92,863.38 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
,327.55 of the available funds was expended for budget items of expense; and: ,535.83 remained on hand June 30, 1966, the end of the fiscal year.

397
GEORGIA STATE BOARD OF PHARMACY DRUG INSPECTION DIVISION

COMPARISON OF OPERATING COSTS

The Board's expenditures for operating costs the past three years are compared in the following statement:

EXPENSE

Personal Services

Travel Expense

Supplies, Materials.

-

Communications.--

Printing, Publicity..

Repairs, Alterations..

Rents

-

Insurance, Bonding

Pensions

Employees' Retirement

Social Security

Equipment Purchases

Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

--$ -.

60,964.02 $ 19,440.22
758.55 1,244.41
.00 51.92 333.92 150.00

51,943.00 $ 17,482.87
1,211.73 1,722.37
49.78 261.30 30.38 150.00

50, 797.00 17,448.93
1, 494.08 1, 588.35
.00 78.50
.00 .00

4,164.30

1,506.67

674.54

--.

39.00

3,515.28 1,070.20
502. 66 102.00

3,168. 60 1,140.06 1,431.78
73.25

$ 89,327.55 $ 78,041.57 $ 77,220.55

Number of Employees on Payroll

June 30th

-..

8

GENERAL
Membership of the Georgia State Board of Pharmacy is listed in the unit report.
The Board has on file public employees blanket bond in the amount of $10,000.00.

GEORGIA PORTS COMMITTEE

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Budget Balancing Adjustment Total Revenue Allotments
CASH BALANCES, JULY 1st

1966*

1965

$

0.00 $

0.00

.00

.00

$

0.00 $

0.00

.00

12,191.38

$

0.00 $ 12,191.38

DISBURSEMENTS
GOVERNMENTAL COST Expense Insurance, Bonding-

--

$

$
Outlay Lands, Buildings, and Improvements

CASH BALANCES, JUNE 30th $
*No activity in Rscal Year Ended June 30, 1966.

0.00 $

0.00

.00

.00

0.00 $

0.00

.00

12,191.38

.00

.00

0.00 $ 12,191.38

399

STATE BOARD OF PROBATION

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Banks and in State Treasury Budget Fund Private Trust and Agency Funds Georgia Income Tax. Social Security Tax.

$ 33,817.66

$ l, 483.21 5,885.73

7,368.94

Total Current Assets

$ 41,186.60

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Accounts Payable Social Security--Employer's Contribution

.$ 5,436.13 5,885.73 $ 11,321.86

RESERVES Private Trust and Agency Funds Georgia Income Tax Social Security Tax.

$ 1,483.21 5,885.73

7,368.94

SURPLUS For Operations in the next Fiscal Year CSubject to Budget Approval)
Total Current Liabilities, Reserves, and Surplus..

22,495.80 $ 41,186.60

400 STATE BOARD OF PROBATION

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS Appropriation..... Budget Balancing Adjustment. Revenue Retained Transfers Other Spending Units
Net Revenue Allotment

$ 797,680.00 $ 593,692.00

f--) 5,000.00

67,909.01

(--)11,308.01 (--) 9,375.23

$ 771,371.99 $ 652,225.78

NON-REVENUE Private Trust Funds....

- -

9>522-01

1L 2s5-12

CASH BALANCES, JULY 1st

Budget Fund...

- -

--- 6,895.27

11.60L55

$ 797,789.27 $ 675,112.45

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

-

Supplies, Material

-

Communications..

Printing, Publicity..

Repairs, Alterations.

-

Rents

Insurance, Bonding.... Pensions, Benefits

Equipment Purchases

Miscellaneous

Total Governmental Cost

* 561,168.30 $ 468,942.89

88,573.40

88,841.83

6,980.23

7,493.97

14,162.91

13,845.91

- 5,409.71

6,841.89

1,001.31

2,677.68

2,392.50

1,380.00

-

-00

1,114.00

--- 54,514.55

44,220.97

-

19,495.86

20,686.79

750.83

886.13

--$ 754,449.60 $ 656,932.06

NON-GOVERNMENTAL COST

Private Trust Funds

- -

9,522.01

11,285.12

CASH BALANCES, JUNE 30th Budget Fund

-

- 33,817.66

6,895.27

$ 797,789.27 $ 675,112.45

401
STATE BOARD OF PROBATION
COMMENTS
INTRODUCTION
The State Board of Probation was created by Act of the General Assemblyapproved 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, Georgia 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; House Bill No. 102, Georgia Laws 1965, approved March 31, 1965; and House Bill No. 252, Georgia Laws 1966, approved February 28, 1966; 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 State Board of Pardons and Paroles, under provisions of the legislative act referred to.
FINANCIAL CONDITION
The State Board of Probation ended the fiscal year on June 30, 1966, with a surplus of $22,495.80, after providing the necessary reserve of $11,321.86 for liquidation of outstanding accounts payable and reserving $7,368.94 for Private Trust and Agency Funds held on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Board of Probation for the year ended June 30, 1966, was $797,680.00, less $5,000.00 budget balancing adjustment, leaving a net appropriation of $792,680.00.
From the $792,680.00 funds provided as the current year's appropriation, $82.76 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $11,225.25 for Employees' Health Insurance, leaving net departmental revenue of $781,371.99.
The $781,371.99 net departmental revenue together with the $6,895.27 cash balance on hand at the beginning of the fiscal period made a total of $788,267.26 available with which to meet expenditures approved on budget for the year ended June 30, 1966.

402
STATE BOARD OF PROBATION
$754,449.60 of the available funds was expended for budget items of expense; and $33,817.66 remained on hand June 30, 1966, 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:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rent Insurance, Bonding. Pensions (Retirement System) Pensions (Social Security) Indemnities Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 561,168.30 $ 468,942.89 $ 376,423.16

88,573.40 88,841.83 66,299.99

6,980.23

7,493.97

4,331.12

14,162.91 13,845.91 12,507.96

5,409.71

6,841.89

4,505.90

1,001.31

2,677.68

876.60

2,392.50

1,380.00

1,365.00

.00

1,114.00

27.64

37,091.46 30,619.24 23,394.09

17,423.09 13,601.73 11,163.66

.00

.00

213.00

19,495.86 20,686.79 13,063.38

750.83

886.13

515.94

$ 754,449.60 $ 656,932.06 $ 514,687.44

Number on Payroll June 30th

125

115

100

GENERAL
Members of the State Board of Probation, who are also the members of the State Board of Pardons and Paroles, are listed in the unit report.
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. Edward S. Kendricks who is bonded for $25,000.00, and Mr. R. J. McNeil who is bonded for $20,000.00.
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.

403
STATE BOARD OP PROBATION Legislative Act approved March 17,1960, as amended, provides for exami-
bid nation of these funds by an examiner in the employ of the State Board of Probation, and is quoted in part in the unit report. On August 15,1965, Mr. Zell Miller was appointed to succeed Mr. William
H H. Burson, as Director of State Board of Probation. Mr. Zell Miller resigned June 15, 1966, and Mr. Edward S. Kendricks was appointed to succeed him on June 16, 1966.
U

404
STATE PROPERTIES CONTROL COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Revenue Retained Transfers Other Spending Units
Total Revenue Allotments

1966

1965

$ 12,500.00 $

0.00

4,090.85

.00

$ 16,590.85 $

0.00

NON-REVENUE State Revenue Collections Unfunded

.00

.00

CASH BALANCES, JULY 1st Budget Fund State Revenue Collections Unfunded

-00

.00

. 00

.00

$ 16,590.85 $

0.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense

Supplies, Materials

Printing, Publicity

---

NON-REVENUE State Revenue Collections Unfunded
CASH BALANCES, JUNE 30th Budget Fund

$ 15,071.83

0.00

449.98

.00

154.36

.00

914.68

.00

$ 16,590.85

0.00

.00

.00

-00

.00

$ 16,590.85 $

0.00

405
STATE PROPERTIES CONTROL COMMISSION
COMMENTS
INTRODUCTION
The State Properties Control Commission was created by Act of the General Assembly approved February 21,1964, and Amendments approved March 24, 1965, and April 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, 1966, were as listed in the unit report.

STATE REVENUE COLLECTIONS

In the year ended June 30, 1966, $39,875.00 was received from Henry

Grady Hotel (Old Governor's Mansion Site) ground rent; $13,698.84 from

Plaza Hotel, Chattanooga, Tennessee, lease; $6,000.00 from Eastern Hotel,

Chattanooga, Tennessee, lease; $540,000.00 from the Western and Atlantic

Railroad, lease; and $200.00 from building located at State Farmers Market,

Pelham, Georgia, lease; 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, 1966, from Henry Grady Hotel (Old Governor's Mansion Site) ground rent cover eleven months' period from August 1, 1965, to June 30, 1966; those from the Plaza Hotel, Eastern Hotel and Western and Atlantic Railroad leases cover twelve months' period from July 1, 1965, to June 30, 1966, and rents from the building located at the State Farmers Market at Pelham, Georgia, cover four months' period from March 1, 1966, to June 30, 1966.

406
STATE PROPERTIES CONTROL COMMISSION
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operating the State Properties Control Commission in the year ended June 30, 1966, was $12,500.00.
In addition to the $12,500.00 provided as the current year's appropriation $4,090.85 was transferred from the Secretary of State, making total receipts for the fiscal year $16,590.85.
$16,590.85 was expended for budget items of expense, leaving no balance on June 30, 1966, the end of the fiscal year.
GENERAL
Prior to the fiscal year ended June 30, 1964, receipts of the Plaza Hotel and Eastern Hotel leases were reflected in audit report of the State Properties Control Commission, and receipts from Henry Grady Hotel (Old Governor's Mansion Site) ground rent 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. Prior to March 1, 1966, receipts of the building at the State Farmers' Market in Pelham, Georgia, were reflected in audit report of the Department of Agriculture.
Attention is called to excerpts of minutes of the State Properties Control Commission as follows:
"February 15, 1966 "The Chairman announced the State Properties Control Commission had received a letter from Mr. Phil Campbell, Commissioner, Department of Agriculture, declaring as surplus certain property in Pelham, Mitchell County, Georgia, heretofore controlled and utilized by the Georgia Department of Agriculture as the Georgia State Farmers Market, Pelham, Georgia.
"Mr. Campbell told the Commission the property is no longer needed by the Department of Agriculture and he felt it should be transferred to the State Properties Control Commission.
"Mr. Campbell stated this property was leased by the Department of Agriculture to the Pelham Development Corporation on February 8, 1963, for a period of five years, with an option of renewal for a like period, for a monthly rental of fifty dollars ($50.00).

407 STATE PROPERTIES CONTROL COMMISSION
"Mr. Marcus Collins told the Commission that Pelham Development Corporation, after getting this property under lease, had improved the property in the amount of some five thousand dollars ($5,000.00), had tried to secure some industry and is now renting this property to Sawan Products for a monthly rental of two hundred fifty dollars ($250.00) per month.
"Mr. Campbell asked that the Commission accept the transfer of the property. A general discussion followed regarding the legality of the present lessor subletting this property. The Chairman suggested the Commission accept the transfer subject to the approval of the Attorney General. After additional discussion of this lease, the following resolution was unanimously adopted:
"RESOLVED, that the Commission hereby accepts certain real property declared surplus by the State Department of Agriculture in Pelham, Mitchell County, Georgia, and presently leased to Pelham Development Corporation, subject to approval of the lease by the Attorney General." The Honorable Ben W. Fortson, Jr. is Secretary of the Commision.
i

408 DEPARTMENT OF PUBLIC HEALTH

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

State Revenue Collections Fund

Budget Fund

State

Regular Operations

$ 1,151,700.32

Ga. Mental Hlth. Institute- 403,654.23

Southwestern State Hosp. . . 174,048.43

Ga. Retardation Center

732. 66

Mental Hlth. Construction. 10,000.00

Medical Facilities Construe.. 3,951,806.82

Water Quality Control Div.. 21,155.46 $ 5,713,097.92

974.75

Federal

USPHS--Regular

$ 103,855.98

USCB--Regular

.., 57,880.53

Medical Facilities Construe. (--)

. 10

161,736. 41

Other

Parke-Davis Company

$

E. I. duPont deNemours, Inc.

1,445.47 5,550.00

6,995.47 5,881,829.80

Private Trust and Agency Funds Employees'Association Fund. Georgia Sales Tax

$ 3,406.92 86.85

3,493.77

Accounts Receivable

County Health "Units

Federal Government

Regular Operations

$ 96,869.39

Medical Facilities Construe.... 18,457, 649. 21

$

618.37

18, 554, 518. 60

$ 5,886, 298.32 18,555,136.97

Total Current Assets

$24,441, 435.29

409

DEPARTMENT OF PUBLIC HEALTH

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase

Orders Outstanding

State Funds

Regular Operations

$

Mental Health Institute

Southwestern State Hospital

Water Quality Control Div. .

611,892.13 206,785. 93 60,088.10
8,714. 79 $

887, 480. 95

Federal Funds Regular Operations
Allocated Balances--Medical Facilities Construction State Funds. -- Federal Funds

172, 549. 62
$ 3,951,806.72 18,457, 649. 21 22,409,455.93 $23, 469,486.50

RESERVES For State Rev. Collections Fund-- For Priv. Trust and Agency Funds Employees' Association Fund...$ Georgia Sales Tax

3,406.92 86.85

For Contracts to Mature

State

Regular Operations.--

-$ 252,665.35

Mental Health Institute

92,058.86

Water Quality Control Div

1,081.92

For Special Projects

Pay Patients Fund-

Mental Health Institute .$ 21,038.82

Private Funds

- -

6,995.47

Venereal Disease Projects..

7,838.90

Federal Funds

33,188. 48

974.75 3,493.77 345,806.13
69,061. 67

419,336.32

SURPLUS

For Operations Subject to

Budget Approval

---

Total Current Liabilities, Reserves, and Surplus

552, 612.47 $24,441, 435.29

410
DEPARTMENT OF PUBLIC HEALTH

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grants--U. S. Government Donations Earnings, Recoveries.. Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds. State Revenue Collections Unfunded

1966

1965

$16,740,000.00 $15,250, 000.00

47,000.00

.00

9, 668,799.44

..

5,550.00

211,398.23

24,894. 69

12,075, 648.72 25.00
211, 696. 64 93, 489.56

$26,697,642.36 $27, 630,859.92

492,541.35 224.50

411,751.53 10.25

6,187,726.67 3,813.22 750. 25

6,181,934.25 3,606.09 740.00

$33,382, 698.35 $34,228,902.04

411

DEPARTMENT OF PUBLIC HEALTH

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense.

Supplies, Materials

Communications

-

Heat, Lights, Power, Water...

Printing, Publicity..

Repairs, Alterations

Rents, Regular...

Rents, State Hospital Authority

Insurance, Bonding.

Pensions, Benefits

Grants to Civil Divisions

Indemnities

Equipment Purchases

Miscellaneous

Total Expense
Outlay Land, Buildings, and Improvements Personal Services Contracts Equipment--New.

1966

1965

$ 6,158,408.52 $ 4,629,414.13

435,809.87

438,252.25

761,888.85 471,629.60

189,410.53

134,956.12

87,504.74

15,051.65

72,594.29

58,335.59

64,197.50

133,502.27

122,709.99

113,980.46

3,300,000.00 2,450,000.00

10,098.16

3,288.59

3,763,223.63 3,592,288.13

10,861,268.08 14,100,356.61

3,454.69

875.04

693,636.51

444,909.22

80,282.92

56,413.84

$26,604,488.28 $26,643,253.50

398,061.20 989.75 .00

215,468.92 253,323.75 513,021.33

NON-GOVERNMENTAL COST Private Trust Funds

492,860.80

411,544.40

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

5,881,829.80 3,493.77 974.75

6,187,726.67 3,813.22 750.25

$33,382, 698. 35 $34, 228,902. 04

412
DEPARTMENT OF PUBLIC HEALTH
COMMENTS
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30, 1966, with a surplus of $552,612.47, after providing the necessary reserves of $1,060,030.57 for accounts payable and purchase orders in process, $22,409,455.93 for funds allocated for medical facilities construction and reserving $974.75 for state revenue collections to be transferred to the State Treasury, $345,806.13 for contracts to mature, $69,061.67 for special projects, and $3,493.77 for Private Trust and Agency Funds.
STATE REVENUE COLLECTIONS
This Department, as a revenue collecting agency, collected in the year ended June 30, 1966, $65,793.05 in vital statistics fees, $32,775.00 bed inspection fees, cancelled old outstanding check in the amount of $593.00, and made refunds of $4,695.25, leaving net revenue of $94,465.80. The $94,465.80 net revenue together with the balance of $750.25 on hand at July 1, 1965, made a total of $95,216.05 to be accounted for.
1,241.30 was funded to the State Treasury in the period under review; and a balance of $974.75 remained on hand at June 30, 1966.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the various activities and divisions under the supervision and control of the Department of Public Health were $16,787,000.00, as detailed on page 18 of the unit report.
In addition to the $16,787,000.00 provided as the current year's appropriation, $9,668,799.44 was received from the several U. S. Government Grants for Public Health services, $117,066.92 for Crippled Children services, $5,550.00 from gifts, $94,312.11 from payments by patients for treatment, $19.20 commission on Georgia Sales Tax collected on meals sold; and a net amount of $24,894.69 was transferred from other agencies making net departmental revenue for the year of $26,697,642.36.
The $26,697,642.36 net departmental revenue and the $6,187,726.67 cash balance at the beginning of the year made a total of $32,885,369.03 available with which to meet expenditures approved on budget for the fiscal year.
$27,003,539.23 of the available funds was expended for budget approved items of expense and outlay, leaving cash balance of $5,881,829.80 on hand June 30, 1966, the end of the fiscal year.

413 DEPARTMENT OF PUBLIC HEALTH

COMPARISON OF OPERATING COSTS

Expenditures for the operating costs of the Department for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY FUND

1966

1965

1964

Regular Operations

State

$ 9,401,056.60

U.S. Public Health Service

1,974,428.49

U.S. Children Bureau

2,593,178.58

Other Funds

117,066.92

Georgia Mental Health Institute. _. 2,741,858.42

Southwestern State Hospital

25,920.55

Mental Hlth. Constr. and

Authority Rentals...

2,104,820.08

Georgia Retardation Center

83,739.26

Talmadge Memorial Hospital

840,000.00

Medical Facilities Construction

State

-

- 2,033,871.31

Federal.

4,925,807.02

Water Quality Control Division

161,792.00

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

$27,003,539.23 $27,625,067.50 $20,195,488.46

BY OBJECT

EXPENSE

Personal Services

-.$ 6,158,408.52

Travel Expense

-

435,809.87

Supplies, Materials

761,888.85

Communications

189,410.53

Heat, Lights, Power, Water

87,504.74

Printing, Publicity

72,594.29

Repairs, Alterations..

64,197.50

Rents--State Hospital Authority _ 3,300,000.00

Other

122,709.99

Insurance, Bonding

10,098.16

Pensions...

943,049.26

Benefits..

-

2,820,174.37

Grants-in-Aid-- County Health

Units

3,685,570.04

Grants to Counties for Social

Security

161,395.41

Grants Med. Facilities Constr

6,822, 510.46

Other Grants

-- 191, 792.17

Indemnities

3,454.69

Equipment Purchases

693,636.51

Miscellaneous

-

--

80,282.92

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

$ 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

3,331,226.75 3,140,498. 72

123,129.74 10, 607,191.66
38,808.46 875.04
444,909.22 56,413.84

114,950.91 5,325,137.46
12, 642.47 205.18
639,996.00 70,132.95

$26,604,488.28 $26,643,253.50 $19,682,338.93

414 DEPARTMENT OP PUBLIC HEALTH

YEAR ENDED JUNE 30th

BY OBJECT (Cont'd)

1966

1965

1964

OUTLAY

Lands, Bldgs., and Improvements $ 399,050.95 $ 468,792.67 $ 513,149.53

Equipment..

.00 513,021.33

.00

$27,003, 539.23 $27,625,067.50 $20,195,488.46

Number of Employees on Payroll

June 30th

General

817

745

710

Ga. Mental Hlth. Institute..

313

28

2

Georgia Trainees

37

18

33

Georgia Retardation Center.

3

Southwestern State Hospital.

6

Water Quality Control Division.

18

1,194

791

745

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 $1,427.71 in the period under review. The receipts of $1,427.71 together with balance of $3,813.22 on hand at July 1, 1965, made a total of $5,240.93 to be accounted for. $1,834.01 was expended from this Fund in the period under review, leaving a balance of $3,406.92 on hand June 30, 1966.
GENERAL
Members of the State Board of Public Health are listed in the unit report. Members of other Boards, Councils, and Committees are also listed in the unit report.
The Georgia Commission on Alcoholism was abolished by Act of General Assembly, approved March 7,1960, effective as of July 1, 1960, and all its functions, powers and duties transferred to the State Department of Public Health. A unit or division was set up within the Department, to be known as the Alcoholic Rehabilitation Service; and the financial accounts of this unit are kept with the regular accounts of the Health Department but set up so that a separate report can be made on this activity.

415
DEPARTMENT OP PUBLIC HEALTH
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, I960. 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 banded for $100,000.00. Mr. Frank C. Smith is bonded as Director of the Division of Administration of the Georgia Department of Public Health for $100,000.00. Mr. Ralph S. Howard, Jr. is bonded as the Executive Secretary of the Georgia Water Quality Control Board for $25,000.00. Employees of the Department of Public Health, the Battey State Hospital, the Milledgeville State Hospital, and the Gracewood State School and Hospital are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond.

416

DEPARTMENT OF PUBLIC HEALTH

ALCOHOLIC REHABILITATION SERVICE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Regular Patient Collection Fund

Private Trust and Agency Funds

McWilliams Welfare Fund

$

Georgia Sales Tax

Inventories..

Total Current Assets.

$ 100,832.62 12,139.07
$ 112,971.69

8,108.40 18.71

8,127.11 $ 121, 098.80 6,066.23

$ 127,165.03

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Regular Patient Collection Fund

5,072. 63 2,997.80 $ 8,070.43

RESERVES For Contracts to Mature
For Federal Funds Short-Term Training Project Chaplain Training Pro j ect Hospital Improvement Project

$ 6,250.00

$ 2,400.40 32,763.77 31,766.30

66,930.47

For Patient Collection Funds (Unencumbered)

For Inventories.

--

For Private Trust and Agency Funds

9,141.27 6,066.23 8,127.11

96,515.08

SURPLUS For Operations subject to Budget Approval-
Total Current Liabilities, Reserves, and Surplus

22,579. 52 $ 127,165.03

417

DEPARTMENT OF PUBLIC HEALTH

ALCOHOLIC REHABILITATION SERVICE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment.. Revenue Retained Grants--U.S. Government. Earnings from Services Transfers Other Spending Units.-
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$ 425,000.00 $ 370,000.00

(--) 7,309.77

.00

202,067.00

73,435.00

44,066.13

24,014.42

(--) 8,940.77 (--) 7,209.54

$ 654,882.59 $ 460,239.88

1,867.04

4,863.87

59,828.83 7,508.23

53,624.23 7,075.71

$ 724,086.69 $ 525,803.69

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services-- Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, PublicityRepairs, Alterations Rents Insurance, Bonding Pensions, Benefits Grants to Civil Divisions Indemnities Equipment Purchases.. Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds..
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

--$ 409,845.90 $ 313,537.37

8,361.67

7,715.74

67,898.29

43,585.73

7,828.60

8,163.88

12,368.80

11,251.95

5,118.21

3,355.99

15,844.76

20,859.70

4, 412. 79

4, 522. 97

541.86

541.87

31,228.59

23,552.00

8,186.80

.00

580.21

85.09

21,966.64

9,327.51

7,556.61

7,535.48

$ 601,739.73 $ 454,035.28

1,248.16

4,431.35

112,971.69 8,127.11

59,828.83 7,508.23

$ 724,086.69 $ 525,803.

418 DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE

INTRODUCTION

COMMENTS

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 Service; and the financial accounts of this unit are kept with the regular accounts of the Department of Public Health but set up so that a separate report can be made on this activity.

FINANCIAL CONDITION
The Alcoholic Rehabilitation Service of the Department of Public Health ended the fiscal year on June 30, 1966, with a surplus of $22,579.52, after providing reserves of $8,070.43 to cover accounts payable and purchase orders in process, $6,250.00 for contracts to mature, $66,930.47 for special projects, $6,066.23 for inventories, $8,127.11 for Private Trust and Agency Funds held on this date, and $9,141.27 for unencumbered Patient Collection Funds which are used for training and research.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Alcoholic Rehabilitation Service for the fiscal year was $425,000.00, and budget balancing adjustments of $7,309.77 reduced this to $417,690.23. In addition to this $417,690.23 provided as the current year's appropriation, $246,133.13 was collected and retained from fees and grants making total revenue of $663,823.66 for the year ended June 30, 1966. From this $663,823.66, a net amount of $8,940.77 was transferred to other State units leaving $654,882.59 net departmental revenue available for the year.
The $654,882.59 net departmental revenue and the $59,828.83 cash balance at the beginning of the year made a total of $714,711.42 available with which to meet expenditures approved on budget for the fiscal year.

MHi

419
DEPARTMENT OP PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
$601,739.73 of the available funds was expended for budget approved items of expense and outlay, leaving cash balance of $112,971.69 on hand June 30, 1966, 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 $14,320.43; and, as previously stated, $90,265.08 is reserved for special purposes.

COMPARISON OF OPERATING COSTS

The expenditures for operations of the Alcoholic Rehabilitation Service for the year are compared in the following statement with the expenditures for this unit for the two previous fiscal years:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$ 409,845.90 $ 313,537.37 $ 261,962. 67

Travel Expense

.

8,361.67

7,715.74

5,341.54

Supplies, Materials

67,898.29

43,585.73

38,121.45

Communications

7,828.60

8,163.88

5,586.72

Heat, Lights, Power, Water..

12,368.80

11,251.95

11,449.99

Printing, Publicity...

5,118.21

3,355.99

1,613.57

Repairs, Alterations

15,844.76

20,859.70

8,248.80

Rents

4,412.79

4,522.97

3,624.35

Pensions--Employees' Retirement.

19,689.15

15,396.64

11,520.50

Social Security

10,410.44

7,781.36

6,354.36

Insurance, Bonding

541.86

541.87

.00

Benefits and Grants

9,315.80

374.00

.00

Indemnities

580.21

85.09

.00

Equipment Purchases

21,966.64

9,327.51

8,084.22

Miscellaneous

7,556.61

7,535.48

7,420.72

$ 601,739.73 $ 454,035.28 $ 369,328.89

Number of Employees on Payroll June 30th

72

91

75

420 DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE

The per capita cost of this unit for the year ended June 30, 1966, 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 revenue, is as follows:

CHATHAM

GEORGIAN CLINIC

CLINIC

Inpatient Outpatient Outpatient

Net Operating Cost Average Daily Cost Average Daily Census Average Daily Per Capita Cost
(*) Based on 248 Days.

$ 197,896.71 $ 137,264.88 $ 71,354.80

$ 542.18 $ 376.07 $ 287.72*

37.9

53

23

$

14.31 $

7.10 $ 12.51

The above was submitted by the Department of Public Health, as they use a percentage basis in figuring the cost between Inpatients and Outpatients.

GENERAL
The Advisory Committee for the Alcoholic Rehabilitation Service is listed in the unit report.
Employees of this unit of the Department of Public Health are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond.

421

DEPARTMENT OF PUBLIC HEALTH

BATTEY STATE HOSPITAL

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Budget Fund Private Trust and Agency Funds
Accounts Receivable U.S. Government--Public Health Grant Georgia Renderers, Inc

$ 331,541.60 21,248.46 $ 352,790.06

$ 20,330.48 40.17

20,370.65

Inventories

Budget Fund

Private Trust and Agency Funds

Store Account....

--

---

Total Current Assets

--$ 27,084.78

-- 7,448.08

34,532.86

$ 407, 693.57

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders in Process

Budget Fund

$ 133,625.51

Private Trust and Agency Funds

Store Account

-

2,575.84 $ 136,201.35

RESERVES

Budget Fund

For Inventories

--

For Contracts to Mature

--

Private Trust and Agency Funds

For Available Cash

-

For Store Account Inventories

For Store Account Accounts Payable

-$ 27,084.78 172,065.00

199,149.78

-$ 21,248.46 7,448.08
(--) 2,575.84

26,120. 70

SURPLUS For Operations--Subj ect to Budget Approval
Total Current Liabilities, Reserves, and Surplus..

46,221.74 $ 407,693.57

422

DEPARTMENT OF PUBLIC HEALTH

BATTEY STATE HOSPITAL

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grants--U.S. Government Donations Earnings, Hospital Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$ 3,400,000.00 $ 3,800,000.00 (--) 14,315.31 (--) 794,562.26

27,264.72 436.02
187,350.56 (--) 97,261.31

.00 4,276.28 188,935.10 (--) 98, 614.35

$ 3,503,474.68 $ 3,100,034.77

127,821.94

34,164. 23

333,615.62 108.85

424,057.53 120. 50

$ 3,965,021.09 $ 3,558,377.03

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 2,423,055.85 $ 2,272,329.49

30,095.50

21,073.76

506,518.40

463,975.05

26,780.94

34,071.10

96,109.62

97,613.50

4,171.97

2,888.13

92,831.62

11,761.84

623.52

733.15

11,606.86

10,901.83

235,854.97

210,428.58

344.55

2,473.60

57,986.98

40,677.58

19,567.92

21,549.07

$ 3,505,548.70 $ 3,190,476.68

106,703.33

34,175.88

331,541. 60 21,227.46

333, 615. 62 108.85

$ 3,965,021.09 $ 3,558,377.03

423
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
COMMENTS
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, 1966, with a surplus of $46,221.74 available for operations subject to budget approval after providing reserves of $136,201.35 for accounts payable and purchase orders in process and reserving $27,084.78 for inventories on hand, $172,065.00 for contracts to mature and a net of $26,120.70 for Private Trust and Agency Funds.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Hospital in the year ended June 30, 1966, was $3,400,000.00, less $14,315.31 budget balancing adjustment, leaving a net appropriation of $3,385,684.69.
In addition to the $3,385,684.69 provided as the current year's appropriation, $27,264.72 was received from the U. S. Government for training purposes, $159,240.31 from patients' board and treatment, $19,626.79 from rooms and meals, $596.00 from house rent, $30,931.33 from employees for subsistence, $2,719.06 from sales and other sources and a reduction of $25,326.91 for store revenue-prior years (to separate Budget and Store Account Funds), making net receipts for the year $3,600,735.99.
From the $3,600,735.99 received, $33,370.88 was transferred to the Department of Public Health, $15,415.64 to the State Personnel Board for pro rata cost of Merit System Administration, $48,383.31 for Employees' Health Insurance Fund, and $91.48 to the Department of Education for pro rata share of operating Surplus Property Division, leaving net departmental revenue of $3,503,474.68.
The $3,503,474.68 net departmental revenue and the $333,615.62 cash balance at the beginning of the fiscal period made a total of $3,837,090.30 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$3,505,548.70 of the available funds was expended for budget approved items of current operating expenses of the Hospital; and $331,541.60 remained on hand June 30, 1966, the end of the fiscal year.

424 DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL

COMPARISON OF OPERATING COSTS

Expenditures by the Hospital for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$2,423,055.85

Travel Expense

30,095.50

Supplies, Materials

506,518.40

Communications

26,780.94

Heat, Lights, Power, Water

96,109.62

Printing, Publicity,.

4,171.97

Repairs, Alterations

92,831.62

Rents

623.52

Insurance, Bonding

-.- 11,606.86

Pensions (To Retirement System)... 235,813.97

Indemnities

344.55

Equipment Purchases

57,986.98

Benefits and Miscellaneous

19,608.92

$2,272,329.49 21,073.76
463,975. 05 34,071.10 97,613. 50 2,888.13 11,761.84
733.15 10,901.83 210,304.35 2,473. 60 40, 677. 58 21,673.30

$2,394,007.03 5,202.36
485,483.72 25,427.77 98,262. 38 4,026. 52 62,126.13 6,531. 54
346.12 209,426.36
1,419. 71 144,899.15 22,816.43

$3,505,548.70 $3,190,476.68 $3,459,975.22

Number of Employees on Payroll June 30th

562

586

577

The net operating cost for the year ended June 30, 1966, by application of accounts payable, accounts receivable and inventories to the cash disbursements and excluding certain major improvements was $3,240,112.44. 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:

Net Operating Cost Total Patient Days Average Daily Census Per Capita Cost Per Day

YEAR ENDED JUNE 30th

1966

1965

1964

$3,240,112.44 $3,154,452.75 $3,140,523.13

- 172,766

181,770

200,880

473

498

558

$

18.77 $

17.35 $

15.64

425
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
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.

426

DEPARTMENT OF PUBLIC HEALTH

GRACEWOOD STATE SCHOOL AND HOSPITAL

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and in State Treasury

Budget Fund

$ 330,844.81

Private Trust and Agency Funds

Canteen Fund

$ 23,277.15

Entertainment Fund

4,173.62

Patients' Deposit Fund__.

178,112.01

Ga. Sales Tax--Operating Fund..

87.00

Ga. Sales Tax--Canteen Fund...

147.07

Georgia Carolina Sand Company

--Cash Bond

1,000.00 206,796.85 $ 537,641.66

Accounts Receivable U. S. Government
Inventories..
Total Current Assets

7,907.15 417,202.18
$ 962,750.99

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable..

RESERVES

For Patients' Collection Fund

For Inventories

For Private Trust and Agency Funds

Canteen Fund

$

Entertainment Fund

Patients' Deposit Fund

Ga. Sales Tax--Operating Fund

Ga. Sales Tax--Canteen Fund

Georgia Carolina Sand Company-

Cash Bond

23,277.15 4,173.62 178,112.01
87.00 147.07
l, 000.00

SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus

$ 215,475.87 30,776.70 417,202.18
206,796.85 654,775.73 92,499.39
$ 962,750.99

428
DEPARTMENT OF PUBLIC HEALTH GRACEWOOD STATE SCHOOL AND HOSPITAL

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

Revenue Retained. Grants--U.S. Government

Donations

-

Earnings, Hospital Services

Transfers Other Spending Units

Net Revenue Allotments

NON-REVENUE

Private Trust Funds..-

-

CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$5,000,000.00 $4, 600, 000. 00

135,176.58
39,602.81 208,892.39 (--)145,178.90

181, 515.00 59,175.10 196,738.05
(--)129,586.31

$5,238,492.88 $4, 907,841.84

- 299,079.08

185,030.74

307,358.79 189,558.41

237,893.97 165,789.37

$6,034,489.16 $5, 496, 555.92

429 DEPARTMENT OF PUBLIC HEALTH GRACEWOOD STATE SCHOOL AND HOSPITAL

DISBURSEMENTS

GOVERNMENTAL COST Expense

Personal Services.-

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

Miscellaneous

Total Expense Outlay
Lands, Buildings, and Improvements Personal Services

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

1966

1965

$3,397,576.70 15,091.37
1,027,384.61 35,908.27 149,023.75 3,815.23 19,075.95 6,601.63 14,802.37
331,982.32 5,578.66
183,225.04 21,940.96

$2,956,580.38 15,553.56
1,086,912.79 36,284.91 143,875.37 3,274.54 35,368.60 6,746.18 17,953.28
283,222.18 3,697.79
214,732.67 17,027.43

$5,212,006.86 $4,821,229.68

3,000.00

17,147.34

281,840.54 161,261.70

330,844.81 206,796.95

307,358.79 189,558.41

6, 034, 489.16 $5, 496, 555. 92

430
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
COMMENTS
FINANCIAL CONDITION
The Gracewood State School and Hospital ended the fiscal year on June 30, 1966, with a surplus of $92,499.39, for operations in the next fiscal period, subject to budget approval after providing the necessary reserve of $215,475.87 for liquidation of outstanding accounts payable and reserving $23,277.15 for Canteen Fund, $4,173.62 for Entertainment Fund, $178,112.01 for Patients' Deposit Fund, $87.00 for Georgia Sales Tax--Operating Fund, $147.07 for Georgia Sales Tax--Canteen Fund, $1,000.00 for cash bond of Georgia Carolina Sand Company, $30,776.70 for Patients' Collection Fund, and $417,202.18 invested in inventories at June 30, 1966.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Gracewood State School and Hospital collected $7,109.16 on sales of sand and timber; and the $7,109.16 was remitted to the State Treasury, as provided by State law.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation to the Department of Public Health for the operation of Gracewood State School and Hospital for the year ended June 30, 1966, was $5,000,000.00.
In addition to the $5,000,000.00 allotment of State appropriated funds, the School received $17,548.18 from the U. S. Government for Federal matching projects, $20,956.00 from the U. S. Government for in-service training, $96,672.40 from the U. S. Government for cottage life, $134,201.48 from pay patients, $38,923.97 deducted from employees' salaries for subsistence, $39,602.81 was received in donated commodities, $35,766.94 from sales, rents and miscellaneous revenue, $18,308.68 transferred from Department of Education for milk program, and $1,384.41 transferred from Department of Education for textbook allotment, making total receipts for the year of $5,403,364.87.
From the $5,403,364.87 received, $46,310.09 was transferred to the Department of Public Health for administrative cost and laboratory services, $1,499.94 to the Medical College of Georgia for salaries, $362.88 to the State Department of Education for food distribution cost, $30,296.02 to the Department of Education for Vocational Rehabilitation Training, $20,259.16

431
DEPARTMENT OP PUBLIC HEALTH GRACEWOOD STATE SCHOOL AND HOSPITAL

to the State Personnel Board for the pro rata cost of Merit System Administration and $66,143.90 for Employees' Health Insurance, leaving net departmental revenue of $5,238,492.88.
The $5,238,492.88 net departmental revenue together with the $307,358.79 cash balance on hand at the beginning of the fiscal period made a total of $5,545,851.67 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$5,212,006.86 of the available funds was expended for budget items of expense, $3,000.00 was paid for outlay; and $330,844.81 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS
The School's expenditures for operating costs 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 Pensions (Retirement System) Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense

YEAR ENDED JUNE 30th

1966

1965

1964

$3,397,576.70 $3,956,580.38 $2,456,861.71

15,091.37

15,553.56

15,055.55

1,027,384.61 1,086,912.79 1,021,319.25

35,908.27

36,284.91

33,506.40

149,023.75 143,875.37 120,056.01

3,815.23

3,274.54

2,887.93

19,075.95

35,368.60 124,319.91

6,601.63

6,746.18

3,506.02

14,802.37

17,953.28

1,401.81

324,671.56 276,189.08 217,587.85

7,310.76

7,033.10

.00

5,578.66

3,697.79

1,751.99

183,225.04 214,732.67 311,911.52

21,940.96

17,027.43

16,518.69

$5,212,006.86 $4,821,229. 68 $4,326, 684.64

OUTLAY

Land, Buildings, and Permanent

Improvements

$

3,000.00 $ 17,147.34 $ 536,147.04

Total Outlay

$ 3,000.00 $ 17,147.34 $ 536,147.04

Total Governmental Cost

$5,215, 006.86 $4,838,377.02 $4,862,831.68

432 DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL

Number of Employees on Payroll. Average Daily Census.

YEAR ENDED JUNE 30th

1966

1965

1964

949

891

793

=

=

=

1,805

1,799

1,711

The net operating cost for the year ended June 30, 1966, by application of accounts payable and inventories to the cash disbursements and deducting miscellaneous revenue receipts and donated commodities was $5,066,282.01 exclusive of amounts expended for land, buildings and permanent improvements. The average daily census was 1,805 for the year, giving an average daily cost per capita of $7.69. The actual cash disbursement cost per capita, exclusive of outlay disbursements, was $7,911 which compares with $7,355 for the previous year ended June 30, 1965.
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, 1966, amounted to $206,796.85 and consisted of $23,277.15 in the Canteen Fund, $4,173.62 in the Entertainment Fund, $178,112.01 in the Patients' Deposit Fund, $234.07 for Georgia Sales Tax, and $1,000.00 cash bond for Georgia Carolina Sand Company.
The $941,145.83 received by the Private Trust and Agency Funds during the fiscal year together with $189,558.41 on hand at the beginning of the fiscal year made $1,130,704.24 to be accounted for.
From the $1,130,704.24 total, $923,907.39 was expended for purposes as shown on page 12 of the unit report, leaving a cash balance of $206,796.85 at the close of the fiscal year.
GENERAL
In the fiscal year ended June 30, 1966, $3,431.85 was paid to Musicast from interest earned in the Patients' Deposit Fund.
Surety bond coverage is under schedule bond, detail of which will be found in report of the Department of Public Health.

433

DEPARTMENT OP PUBLIC HEALTH

MILLEDGEVILLE STATE HOSPITAL

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash, in Banks and in State Treasury

Budget Fund

...$ 981,158. 60

Private Trust and Agency Funds

Patients' Benefit Fund

$ 109,946.31

Patients' Deposit Fund

746,855.31

SalesTax

94.20 856,895.82 $1,838,054.42

Accounts Receivable Veterans' Service Board--For Veterans' Home
Inventories Supplies and Materials

172,528.17 1, 261,161. 55

Total Current Assets

$3,271,744.14

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Regular Operations
RESERVES For Private Trust and Agency Funds For Veterans' Home Funds For Inventories

$ 959,266.26
$ 856,895.82 172,528.17
1, 261,161. 55 2, 290, 585. 54

SURPLUS For Operations Subject to Budget Approval.-
Total Current Liabilities, Reserves, and Surplus

21,892.34 $3,271,744.14

434

DEPARTMENT OP PUBLIC HEALTH

MILLEDGEVILLE STATE HOSPITAL

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Grant--U.S. Government Donations Earnings from Hospital Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds.
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$19,100,000.00 $17,300,000. 00

.00

280,409.99

71,315.29 __ 512,745.28
726,277.22 109,312.70

272, 638.33 528,706.35 713, 695. 68
60,481.48

$20,519,650.49 $19,155, 931.83

1,550,236.98 1, 489, 966. 20

1,051,735.88 784,568.09

883,452.10 665,041.87

$23, 906,191.44 $22,194, 392. 00

435
DEPARTMENT OF PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

'm
m

Communications Heat, Lights, Power, Water Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

m

Indemnities

Equipment Purchases

Miscellaneous

Total Expense
OutlayLands, Buildings, and Improvements Personal Services Contracts Equipment--New

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

1966

1965

...$13,252,371.72 24,194.97
4,691,707.32 31,690.09 469,597.44 8,820.15 229,325.68 9,434.34 80,268.92
1,273,285.35 14,913.34
472,634.12 31,984.33

$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
1,130,938.44 10,056.97 403,253.52 34,274.81

$20,590,227.77 $18,627,477.44

.00

6,691.53

.00

341,055.85

.00

12,423.23

1,477,909.25 1,370,439.98

981,158.60 1,051,735.88

856,895.82

784,568.09

$23,906,191.44 $22,194,392.00

436
DEPARTMENT OF PUBLIC HEALTH
MILLEDGEVILLE STATE HOSPITAL
COMMENTS
FINANCIAL CONDITION
The Milledgeville State Hospital ended the fiscal year on June 30, 1966, with a surplus of $21,892.34 for operations subject to budget approval in the next fiscal period, after providing reserves of $959,266.26 for liquidation of outstanding accounts payable, $856,895.82 for Private Trust and Agency Funds held on this date, $1,261,161.55 for inventories and $172,528.17 for Veterans' Home Funds.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operating the Milledgeville State Hospital in the year ended June 30, 1966, was $19,100,000.00.
In addition to the $19,100,000.00 provided as the current year's appropriation, $71,315.29 was received from the Federal Government, $446,081.17 from board and treatment of patients, $143,901.24 from employee subsistence, $506,995.39 in donated commodities, $142,044.70 from miscellaneous sales and revenue, and $588,592.50 transfer from the Veterans' Home Commission, making total receipts for the fiscal year $20,998,930.29.
From the $20,998,930.29 received, $7,267.66 was transferred to the State Department of Education for pro rata share of the cost of distributing surplus commodities, $126,132.08 to the State Department of Public Health for laboratory services, research and training program, $83,955.89 to the State Personnel Board for pro rata share of the cost of State Merit System Administration and $261,924.17 to Employees' Health Insurance Fund, leaving net departmental revenue of $20,519,650.49.
The net departmental revenue of $20,519,650.49 and the $1,051,735.88 cash balance on hand at the beginning of the fiscal period made a total of $21,571,386.37 available to cover the cost of operating the Milledgeville State Hospital in the fiscal year ended June 30, 1966.
$20,590,227.77 of the available funds'was expended in the year for budget approved items of expense; and $981,158.60 remained on hand June 30, 1966, the end of the fiscal period.

437
DEPARTMENT OP PUBLIC HEALTH MILLEDGEVILLE STATE HOSPITAL

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

YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$13,252,371.72

Travel Expense

24,194.97

Supplies, Materials

4,691,707.32

Communication...

31,690.09

Heat, Lights, Water

469,597.44

Printing, Publicity.

8,820.15

Repairs, Alterations

229,325.68

Rents

9,434.34

Insurance, Bonding

80,268.92

Pensions (Retirement System) ... 1,273,151.07

Benefits

134.28

Indemnities

14,913.34

Equipment

472,634.12

Miscellaneous

31,984.33

$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 1,130,844.90
93.54 10,056.97 403,253.52 34,274.81

$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
170,032.69 982,972.87
!oO 25,545.34 585,035.09 42,448.60

Total Expense

$20, 590, 227.77 $18,627,477.44 $17,837,706.28

OUTLAY
New Buildings, Improvements $ Equipment

0.00 $ 347,747.38 $ 122,387.11

.00

12,423.23

.00

Total Outlay

$

o.OO $ 360,170.61 $ 122,387.11

Total Cost

.$20,590,227.77 $18, 987, 648.05 $17,960, 093.39

Number of Employees on Payroll June 30th

3,103

3,166

3,000

Average Daily Hospital Population for Year Ended June 30th

11,440

11,690

11,756

The net operating cost as calculated by the Health Department for the year ended June 30, 1966, by application of accounts payable and inventories to the cash disbursements and deducting miscellaneous receipts and donated commodities was $20,165,940.23. This net operating cost, the average daily

438 DEPARTMENT OF PUBLIC HEALTH MILLED GEVILLE STATE HOSPITAL

census and the average daily per capita cost are compared with the previous years in the following statement:

Net Operating Cost. Average Daily Cost Average Daily Census Average Daily Per Capita Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$20,165,940.23 $17,885,360.15 $16,438,161.96

$ 55,249.15 $ 49,000.99 $ 45,036.06

11,113

11,690

11,756

$

4.97 $

4.19 $

3.83

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of the fiscal year ended June 30, 1966, amounted to $856,895.82 and consisted of $746,855.31 deposits to Inmates' Personal Accounts, $109,946.31 in the Patients' Benefit Fund and $94.20 sales tax. The auditors were furnished a list of the individual patients' account balances as of June 30, 1966. 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 30,1966, amounted to $172,528.18 from the Veterans' Service Board.
In the period under review, there were public charges of mishandling and/or improper use of funds at the Milledgeville State Hospital by the then Superintendent, Dr. Irville H. MacKinnon. These charges were investigated by the office of the State's Attorney General and examiners of this office on special assignment, and a separate report was made, filed and released to the public and press.
After completion of the investigation, Dr. MacKinnon paid to the Milledgeville State Hospital $6,000.00 to apply on any loss, which had resulted or might at a later date result to the Milledgeville State Hospital from the activities of Dr. MacKinnon.
There is on file in the office of the State Auditor a copy of the report filed and made public by the State's Attorney General covering charges involving Dr. MacKinnon, and no further comment will be made in Comments to the within audit report.
Surety bond coverage is under schedule bond, detail of which will be found in report of the Department of Public Health.

DEPARTMENT OP PUBLIC SAFETY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks

Budget Fund

Private Trust and Agency Funds

Telephone Tax

ii

State Revenue Collections Fund

:

Total Current Assets

439
$ 421,500.92 ,07
340,169.00 $ 761,669.99

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Account Payable
RESERVES
Purchase Orders Outstanding Barracks Construction Police Academy Equipment State Revenue Collections Fund
Paid to State Treasury July, 1966 Private Trust and Agency Funds
Telephone Tax

$ 55 476 38
$ 168, 076. 65 _._ 105,950.00
86,292.68
340,169.00
.07 700,488.40

SURPLUS Budget Fund
Total Current Liabilities, Reserves, and Surplus

5,705.21 $ 761,669.99

440
DEPARTMENT OF PUBLIC SAFETY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$7,551,584.00 $6,460,000.00

49,981.13

72,752.83

239.63

.00

(--)115,966. 69 (--)100,154.70

$7,485,838.07 $6,432, 598.13

691,924.11 43,023.22

354, 893. 81 297,145. 78

428,362.18 24,642.00
297,145.78

432, 764. 39 15,675.00 .00

$8,970,935.36 $7, 533, 077.11

441
DEPARTMENT OF PUBLIC SAFETY

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Expense Outlay
Lands, Buildings, and Improvements Supplies, Equipment Insurance, Bonding Contracts
Equipment--New
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$4,859,638.31 47,834.16
545,224.29 139 386.59 67,595.66 37({646.93 263,945.34 10,917.94
2,029.83 462,956.78 43' 566. 65 511 122. 57 58,466.08

$4,149,313.16 29,471.71
566,014. 45 100, 762. 63 64, 541.81 63,846. 67 190, 763. 59 10,332. 90
2,963. 25 382,920. 55
37,028. 50 482,557.89
49, 957.12

$7,383,331.13 $6,130,474. 23

929.90 .00
96,698.70 1^ 739. go

.00 337.50 306,188. 61
.00

716,566.04

345, 926.81

421,500.92 .07
340,169.00

428,362.18 24, 642.00 297,145. 78

$8, 970, 935.36 $7, 533, 077.11

442
DEPARTMENT OF PUBLIC SAFETY
COMMENTS
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30, 1966, with a surplus of $5,705.21, after providing reserves of $55,476.38 for accounts payable, $168,076.65 for purchase orders outstanding, $105,950.00 for construction projects, $340,169.00 for State Revenue Collection Funds and $0.07 for Private Trust and Agency Funds, and $86,292.68 for Police Academy equipment. This surplus was transferred to the State Treasury in July, 1966.
STATE 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 provisions of the Drivers License Act.
In the fiscal year ended June 30, 1966, the Department collected $4,142,774.00 from sale of drivers' licenses and $1,009,280.84 from fees for driver license checks, accident reports and other sources, making total state revenue collections of $5,152,054.84 for the year. $297,145.78 was on hand at July 1, 1965, making a total of $5,449,200.62 to be accounted for. From this $5,449,200.62 total, $5,109,031.62 was remitted to the State Treasury in the period under review, and $340,169.00 remained on hand at June 30, 1966, and was remitted to the State Treasury in July, 1966.
The $5,152,054.84 collected in the fiscal year just closed compares with $2,711,407.14 collected in the previous fiscal year ended June 30, 1965, and $2,138,272.02 collected two years ago.
The large increase in revenue reflected herein is due largely to the requirement that driver's license contain the driver's photograph and a corresponding increase in cost to cover this requirement.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation to the Department of Public Safety for the year ended June 30, 1966, was $7,551,584.00. To meet expenditures approved on budget $49,981.13 was transferred from the State Emergency Fund, as a special appropriation, under provisions of State law, making total allotment for the year $7,601,565.13.
In addition to the $7,601,565.13 funds provided as the current year's appropriation, $3,428.30 was transferred from the State Department of De-

443 DEPARTMENT OF*PUBLIC SAFETY

fense, and $239,63 was received from sources, making total departmental revenue of $7,605,233.06.

The Department sold equipment that was deducted from payments of a like nature, as follows:

Used Cars (216) Tires and Tubes Other Equipment

$136,554.46 12,765.03 464.60

$149,784.09

The sale of used cars, tires and equipment had the approval of the State Supervisor of Purchases, as required by law.
From the $7,605,233.06 total departmental revenue received, $21,782.95 was transferred to the State Personnel Board for the pro rata cost of Merit System and $97,512.04 for the Employees' Health Insurance Fund, and $100.00 for Accident Control Seminar, leaving net departmental revenue of $7,485,838.07.
The $7,485,838.07 net departmental revenue and the $428,362.18 cash balance on hand at the beginning of the fiscal year made a total of $7,914,200.25 available with which to meet the year's operating expense.
$7,383,331.13 of the available funds was expended in the year for budgetapproved items of expense, $109,368.20 was paid for new buildings and improvements and $421,500.92 remained on hand June 30, 1966, the end of the fiscal year.

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

BY ACTIVITY
Georgia Bureau of Investigation Drivers License Bureau Georgia State Patrol

YEAR ENDED JUNE 30th

1966

1965

1964

$1,254,838.44 $1,062,911.94 $ 954,180.27 1,255,029.70 1,241,966.81 939,440.23 4,982,831.19 4,132,121.59 3,825,066.58

$7,492,699.33 $6,437,000.34 $5,718,687.08

444 DEPARTMENT OF PUBLIC SAFETY

YEAR ENDED JUNE 30th

BY OBJECT

1966

1965

1964

EXPENSE

Personal Services

$4,859, 638.31

Travel Expense

47,834.16

Supplies, Materials

545,224.29

Communications

139,386.59

Heat, Lights, Water

67,595.66

Printing, Publicity

370,646.93

Repairs, Alterations

.. 263,945.34

Rents

10,917.94

Insurance, Bonding

2,029.83

Pensions--Employees' Retirement... 332, 611. 78

--Social Security

130,345.00

Indemnities

43,566.65

Equipment Purchases

511,122. 57

Miscellaneous

58,466.08

, 149, 313.16 29,471.71 566,014.45 100, 762. 63 64,541.81 63,846. 67 190, 763. 59 10,332. 90 2, 963. 25
284, 091.35 98, 829. 20 37, 028. 50 482, 557.89 49, 957.12

$3, 790, 248.53 23, 409.99 504, 282. 70 91, 650.11 58,346.05 26, 439.13 178, 668. 59 8, 312. 71 4, 455. 31 239,053.56 86,436.53 50, 269. 97
539,113. 95 11,173. 60

$7,383,331.13 $6,130,474.23 $5,611,860.73

OUTLAY Lands, Buildings and Improvements. 109,368. 20

306,526.11

106,826.35

$7, 492, 699. 33 $6, 437, 000. 34 $5, 718, 687. 08

Number of Employees on Payroll June 30tb

865

795

737

MOTOR VEHICLE EQUIPMENT
Inventory of automobiles shows that the Department owned 423 cars at the beginning of the period under review, and that 235 new cars were purchased in the period and 216 used cars were sold, leaving a net of 442 cars on hand at June 30, 1966. A detail of the cars bought and sold are shown in the unit report with other equipment purchased.
The 442 cars and trucks owned by the Department on June 30, 1966, were reported as to distribution and location, as detailed in the unit report.
All of the automobiles listed are in the custody of the Department of Public Safety, with the following exceptions:
One 1966 Oldsmobile is assigned by the Department of Public Safety for use of the Governor of the State, one 1963 Oldsmobile 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.

445
DEPARTMENT OF PUBLIC SAFETY
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 covering the amount of damage that might arise in case it is determined that they were responsible for the accident. If it is determined that they are not liable or when they have made satisfactory settlement with the other party or 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 given in detail in the unit report.
Section 18 of the Motor Vehicle Safety Responsibility Act, as amended, Georgia Laws 1956, page 560 provides in part, that $1,194,79 of unclaimed deposits be deposited in the General Fund of the State Treasury in the period under review after provisions of that Section were complied with. From this $1,194.79 the State Treasurer made refunds amounting to $954.45, leaving
).34 net receipts to the State Treasury.
MOTOR VEHICLE INSPECTION FEES
In the fiscal year ended June 30, 1966, the Department of Public Safety collected $597,553.50 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

446
DEPARTMENT OF PUBLIC SAFETY
for each certificate of inspection and approval,! .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, 1966, are listed in the unit report.
Hubert Lowell Conner, Director, is bonded in the amount of $10,000.00; E. B. Harbin is bonded for $5,000.00 as Deputy Director. Roger H. Weaver is bonded as Treasurer and Disbursing Officer of the Department for $10,000.00. The Department of Public Safety also holds Public Employees Blanket Bond. Riders are attached to bond providing an additional $2,500.00 indemnity on the Senior Accountant, 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. The Department of Public Safety also held a Mercantile Robbery and Safe Burglary bond.

PUBLIC SERVICE COMMISSION
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS
CURRENT ASSETS Cash in Bank Budget Fund..

447 $ 20,236.92

LIABILITIES, RESERVES, AND SURPLUS

n

CURRENT LIABILITIES Budget Fund

Accounts Payable

SURPLUS For Operations Subject to Budget Approval.

Total Current Liabilities, Reserves, and Surplus.

$ 1,767.27
$ 18,469.65 $ 20,236.92

448
PUBLIC SERVICE COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adj ustment Revenue Retained Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund State Revenue Collections Unfunded

1966

1965

$ 500,000.00 $ 460,000.00 (--) 1,023.60 ( -) 2,810.58
(--) 3,970.09 (--) 2,465.54
$ 494,986.31 $ 454,723.88

1,030.00

3,354.05

(--)

.50 ( -) 74.50

909.96 .50

782.89 75.00

$ 496,926.27 $ 458,861.32

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund State Revenue Collections Unfunded

$ 382,129.87 $ 367,021.75

24,422.60

24,415.48

5,877.70

5,666.04

16,873.45

14,138.60

3,183.34

3,045.29

630.54

394.23

1,770.02

1,135.90

67.00

117.00

35,345.94

32,749.08

.00

.00

3,354.02

3,956.36

2,005.07

1, 957.08

$ 475,659.35 $ 454,596.81

1,030.00

3,354.05

20,236.92 .00

909.96 .50

$ 496,926.27 $ 458,861.32

449
PUBLIC SERVICE COMMISSION
COMMENTS
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30,1966, with a surplus of $18,469.65 for operations, subject to budget approval, after providing the necessary reserve of $1,767.27 to cover outstanding accounts payable.
STATE REVENUE COLLECTIONS
In the year ended June 30, 1966, the Public Service Commission collected $359,505.00 from licenses issued to motor carriers and $3,552.50 from certificates of public convenience, making total collections in the amount of
3,057.50, which with the cash balance of $.50 on July 1, 1965, made 5,058.00 total funds to be accounted for. The total funds of $363,058.00 were transferred to the State Treasury in the period under review.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Public Service Commission in the year ended June 30, 1966, was $500,000.00. Budget balancing adjustments of $1,023.60 reduced the total allotment for the year to $498,976.40.
In addition to the $498,976.40 funds provided as the current year's appropriation, $2,827.29 was transferred from the State Department of Defense, making total receipts of $501,803.69.
From the $501,803.69 total departmental revenue received, $6,817.38 was transferred to the State Personnel Board, of which $1,277.38 was for the pro rata cost of Merit Administration, $100.00 for Accident Control Seminar and $5,440.00 for Employees Health Insurance Fund, leaving net departmental revenue receipts in the amount of $494,986.31.
The $494,986.31 net departmental revenue receipts and the $909.96 cash balance on hand at the beginning of the period on July 1, 1965, made $495,896.27 available.
$475,659.35 of the available funds was expended in the year for budget approved items of expense; and $20,236.92 remained on hand June 30, 1966, the end of the fiscal year.

450 PUBLIC SERVICE COMMISSION

COMPARISON OF OPERATING COSTS
Expenditures for operating cost of the Commission in the past three years are compared in the statement following:

EXPENSE
Personal Services.. Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 382,129.87 $ 367,021.75 $ 346,657.54

24,422.60 24,415.48 22,769.32

5,877.70

5,666.04

7,249.22

16,873.45 14,138.60 14,207.96

3,183.34

3,045.29

2,171.72

630.54

394.23

352.55

1,770.02

1,135.90

152.10

67.00

117.00

66.50

35,345.74 32,749.08 29,291.12

.00

.00

333.50

3,354.02

3,956.36

3,422.67

2,005.07

1,957.08

1,818.84

$ 475,659.35 $ 454,596.81 $ 428,493.04

Number of Employees on Payroll June 30th

47

48

45

GENERAL
The Commission has on file with the Governor of the State a Public Official Schedule Bond. The amount of coverage is listed in detail in the unit report.
Under provisions of Act of the General Assembly approved March 10, 1964, neither the principal or 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.

451

SUPERVISOR OF PURCHASES

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund Operating Funds State of Georgia Insurance and Hazard Reserve Fund

$ 9,046.46 1,788,162.82 $1,797,209.28

Accounts Receivable Operating Funds Regents of the University System--For Postage

320.12

Total Current Assets

$1,797,529.40

RESERVES AND SURPLUS RESERVES
State of Ga. Insurance and Hazard Reserve Fund-
SURPLUS For General Operations Subject to Budget Approval.
Total Reserves and Surplus.

$1,788,162.82
9,366.58 $1,797,529.40

452 SUPERVISOR OF PURCHASES

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Interest Earned Earnings from Services Transfers Other Spending Units
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1966

$ 315,000.00 $1,275,000.00 (--) 2,501.04 (--) 689.22

44,031.97

.00

634,142.58 156,936.75

(--) 5,787.31 (--) 4,793.41

$ 984,886.20 $1,426,354.12

2,619.75

3,622.70

1,152,236.32

232.29

$2,139,742. 27 $1,430, 209.11

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 247,468.61 $ 213,588.76

-- 4,957.61

2,585.41

4,837.05

3,638.23

6,165.03

16,049.99

10,162.61

5,420.52

850.16

2,269.48

156.00

156.00

405.76

52.50

- 22,840.42

19,160.78

40,338.11

4,446.15

1,455.63

6,542.26

276.25

440.01

$ 339,913.24 $ 274,350.09

- 2,619.75

3,622.70

1,797,209.28 1,152,236.32 $2,139,742.27 $1,430,209.11

453 SUPERVISOR OF PURCHASES

COMMENTS
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June 30, 1966, with a surplus of $9,366.58 for operations, subject to budget approval, after providing the necessary reserve of $1,788,162.82 for the State of Georgia Insurance and Hazard Reserve Fund held on this date.

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the office of the Supervisor of Purchases in the year ended June 30, 1966, was $315,000.00, less $2,501.04 budget balancing adjustment leaving a net appropriation of $312,498.96.
From the $312,498.96 received, $100.00 was transferred to the State Personnel Board for cost of Accident Control Seminar, $897.85 for the pro rata expense of Merit System Administration and $4,789.46 for Employees' Health Insurance Fund, leaving net departmental revenue of $306,711.65.
The $306,711.65 net departmental revenue together with the $.12 cash balance on hand at the beginning of the fiscal period made a total of $306,711.77 available in operating funds with which to meet expenditures approved on budget for the year ended June 30, 1966.
$297,665.31 of the available funds was expended for budget items of expense; and $9,046.46 remained on hand June 30, 1966, 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:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Insurance, Bonding.

YEAR ENDED JUNE 30th

1966

i965

i964

$ 245,558.79 $ 213,360.76 $ 201,526.99

4,957.61

2,559.01

2,650.18

4,837.05

3,638.23

5,753.52

6,165.03 16,049.99 2M50.90

10,162.61

5,420.52 10,522.29

850.16

2,269.48

l|392.93

156.00

156.00

156.00

._

405.76

52.50

189.11

454 SUPERVISOR OF PURCHASES

EXPENSE--CONTINUED
Pensions (To Retirement System) .._$ Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

22,840.42 $ 19,160.78 $ 17,315.32

1,455.63

6,542.26

3,659.52

276.25

439.94

1,377.50

$ 297,665.31 $ 269,649.47 $ 269,994.26

Number of Employees on Payroll June 30th...

36

37

33

AVAILABLE REVENUE AND OPERATING COSTSSTATE OF GEORGIA INSURANCE AND HAZARD RESERVE FUND
Total revenue for the State of Georgia Insurance and Hazard Reserve Fund amounted to $897,895.27 in the fiscal year ended June 30, 1966.
Of the $897,895.27 received, $853,863.30 was from State agencies for insurance premiums and $44,031.97 from interest earned on time deposits.
From the $897,895.27 received, $219,720.72 was paid to insurance companies for co-insurance, leaving net revenue of $678,174.55.
The $678,174.55 net revenue together with the $1,152,236.20 cash balance on hand at the beginning of the fiscal period made a total of $1,830,410.75 available for insured losses incurred by State agencies.
2,247.93 of the available funds was expended for indemnity payments for insured losses and adjustment expenses and $1,788,162.82 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL
The Executive Order activating the State of Georgia Insurance and Hazard Reserve Fund is quoted in the unit report.
Mr. W. T. Jay became Supervisor of Purchases on January 16, 1963, and filed bond in this capacity, as required by law, in the amount of $15,000,00. Mr. S. Franklin Skrine, Deputy Supervisor of Purchases, is bonded for $15,000.00. Public Employees Blanket Bond coverage on employees of the office of Supervisor of Purchases is in the amount of $25,000.00.

455

GEORGIA REAL ESTATE INVESTMENT BOARD

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Total Current Assets

$ 19,941.80 171.36
$ 20,113.16

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable.

RESERVES

Private Trust and Agency Funds

U.S. Income Tax

$

Georgia Income Tax

State Employees'Health Insurance

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus

$ 1,039.90

157.50 6.16 7.70

171.36

18,901.90 $ 20,113.16

456 GEORGIA REAL ESTATE INVESTMENT BOARD

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Revenue Retained.
Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

_$

o.OO $

0.00

18,649.63

9,815.43

(--) 82.13 (--) 75.40

$ 18,567.50 $ 9,740.03

.00

84.70

12,955.01

13,785.46

$ 31,522.51 $ 23,610.19

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Insurance, Bonding
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 10,290.00 $ 914.22 32.30 305.69 25.50 .00 13.00

9,660.00 489.62 63.35 289.03 .00 51.48 17.00

$ 11,580.71 $ 10,570.48

.00

84.70

19,941.80

12,955.01

$ 31,522.51 $ 23,610.19

457
GEORGIA REAL ESTATE INVESTMENT BOARD
COMMENTS
FINANCIAL CONDITION
The Georgia Real Estate Investment Board ended the fiscal year on June 30,1966, with an operating surplus of $18,901.90, after providing the necessary reserve of $1,039.90 to cover outstanding accounts payable and reserving $157.50 for U. S. Income tax withholdings, $6.16 for State income tax withholdings and $7.70 for State Employees'Health Insurance withholdings on this date.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
Loan application fees in the amount of ,649.63 were received in the fiscal year ended June 30, 1966.
From the $18,649.63 earnings received, $82.13 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $18,567.50.
The $18,567.50 net departmental revenue together with the $12,955.01 cash balance on hand at the beginning of the fiscal period made a total of $31,522.51 available with which to meet operating costs for the year ended June 30, 1966.
$11,580.71 of the available funds was expended for operations in the period under review; and $19,941.80 remained on hand June 30, 1966, the end of the fiscal year.

458 GEORGIA REAL ESTATE INVESTMENT BOARD

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

EXPENSE
Personal Services Travel Expense Supplies, Materials... Communications Printing, Publicity--. Repairs, Alterations . Insurance, Bonding.

YEAR ENDED JUNE 30th

1966

1966

1964

$ 10,290.00 $ 914.22 32.30 305.69 25.50 .00 13.00

9,660.00 $ 489.62 63.35 289.03 .00 51.48 17.00

9,450.00 635.41 15.14 274.35 .00 28.00 17.50

$ 11,580.71 $ 10,570.48 $ 10,420.40

Number of Employees on Payroll

June 30th

-

GENERAL
Membership of the Georgia Real Estate Investment Board is listed in the unit report.
At the April 18, 1963, 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. At the above stated 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. 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.

459

GEORGIA RECREATION COMMISSION

CONSOLIDATED BALANCE SHEET
JUNE 30, 1966
BfOfr
ASSETS
CURRENT ASSETS Available Cash Budget Fund Accounts Receivable Travel Expense Refunds

$

3>911.72

144.81

Total Current Assets

$ 4 056.53

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

RESERVES

None

--

SURPLUS For Operations Subject to Budget Approval

Total Current Liabilities, Reserves and Surplus

$ 3 050.40 .00
1 006.13 ...$ 4 056.53

460 GEORGIA RECREATION COMMISSION

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Revenue Retained Transfers Other Spending Units
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 71,400.00 $ 25,000.00

(--) 4,154.36

15,000.00

(--) 643.40 (--) 404.83

$ 66,602.24 $ 39,595.17

.00

188.72

221.81

3,474.83

$ 66,824.05 $ 43,258.72

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services-..Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents. Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 35,658.94 $ 23,698.12

8,664.47

5,714.97

2,239.18

1,139.67

2,986.17

2,503.18

3,394.96

2, 669.15

291.98

102.22

335.05

222.52

.00

28.00

3,305.80

2,417.49

5,701.38

4,033. 61

334.40

319.26

$ 62,912.33 $ 42,848.19

.00

188.72

3,911.72

221.81

$ 66,824.05 $ 43,258.72

461
GEORGIA RECREATION COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia Recreation Commission ended the fiscal year on June 30, 1966, with a surplus of $1,006.13 for operations, subject to budget approval, after providing the necessary reserve of $3,050.40 to cover outstanding accounts payable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Georgia Recreation Commission for the year ended June 30, 1966, was $71,400.00, less $4,154.36 budget balancing adjustment, leaving a net appropriation of $67,245.64.
From the $67,245.64 funds provided as the current year's appropriation, $83.40 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration and $560.00 for Employees' Health Insurance, leaving net departmental revenue of $66,602.24.
The $66,602.24 net departmental revenue together with the $221.81 cash balance on hand at the beginning of the fiscal period made a total of $66,824.05 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$62,912.33 of the available funds was expended for budget items of expense; and $3,911.72 remained on hand June 30, 1966, the end of the fiscal year.

.......

463 GEORGIA RECREATION COMMISSION

COMPARISON OF OPERATING COSTS
The Commission's expenditures for operating costs the past three years are compared in the following statement:

EXPENSE

Personal Services

$

Travel Expense

,,

Supplies

Communications

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions (To Retirement System)...

Equipment Purchases

Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

35,658.94 8,664.47 2,239.18 2,986.17 3,394.96
291.98 335.05
.00
3,305.80 5,701.38
334.40

23,698.12 $ 5,714.97 1,139.67 2,503.18 2,669.15 102.22 222.52 28.00 2,417.49 4,033.61 319.26

10,570.96 4,502.65
604.15 916.37 451.11
.00 67.55 28.00
.00 4, 111. 93
92.45

$ 62,912.33 $ 42,848.19 $ 21,345.17

Number of Employees on Payroll June 30th

GENERAL
Membership of the Georgia Recreation Commission is listed in the unit report.
Mr. John H. Davis is bonded as Executive Director in the amount of $10,000.00.
Refunds were made for travel overpayments in the amount of $144.81, and deposited on August 26, 1966.

464

DEPARTMENT OF REVENUE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Budget Fund State Revenue Collections Fund Private Trust and Agency Funds Wine Escrow Account Motor Fuel Escrow Account Motor Vehicle Adjustment Account

Ji

-

908,536.61

41,509.32

$ 29,359.90 3,005.00
40,770.94

$ 73,135.84

Employees' Retirement--Advance for County

Tax Officials

(--)11,000.00

62,135.84

Accounts Receivable

State Revenue Collections Fund

Due from Jim E. Jones, Former Director of the

Motor Fuel Tax Unit (See Report for year

ended June30, 1960)

$

Private Trust and Agency Funds

Due from County Tax Officials for Retirement.

$1,012,181.77

69,610.40 11,000.00

80,610.40

Total Current Assets.

$1,092,792.17

465

DEPARTMENT OF REVENUE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Budget Fund--Accounts Payable

$ 49,401.02

Employer's Contribution--Social

J.SS

Security and Retirement

__ 113,720.25 $ 163,121.27

RESERVES

Budget Fund--For Counties Tax Reeval. Program.S 732,743.12

For Tax Officials' Retirement

11,000.00

$ 743,743.12

State Revenue Collections--To Be Transferred to

State Treasury...

Ill, 119.72

Private Trust and Agency Funds...

73,135.84

927,998.68

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

1,672.22 $1,092,792.17

:.,::.

DEFERRED ASSETS

IE

Due from Counties for Grants (Loans) for Reevaluation and Equalization Program

$1,109,319.89

466 DEPARTMENT OF REVENUE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Taxes Retained at Source Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$ 9,064,100.00 $ 8,450,000.00 (--) 1,449.74 (--) 30,794.81

7,927,915.09 5,304,868.64

.00

13,520.00

(--) 139,849.74 (--)124,361.01

_.$ 16,850,715.61 $13, 613, 232. 82

999,029.30 1,175,465.99 28, 559.11 (--) 17,372. 33

707,120.98 40,023.12* 12,950.21*

546,453.98 18,897. 60 56,281.48

$ 18, 638, 398. 33 $15,392, 959. 54

467 DEPARTMENT OF REVENUE

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Departmental Retained at Source Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Grants to Civil Divisions Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$ 5,783,180.03 $ 5,329,380.10

7,927,915.09 5,304,868.64

621,539.86

614,236.38

200,056.05

161,316.42

344,644.01

307,973.27

3,398.40

3,069.92

589,731.25

653,403.69

30,860.55

23,042.86

294,117.57

275,111.29

20,076.60

44,683.86

737,502.91

686,541.65

(--) 65,892.56 (--)108,737.08

20,429.92

26,471.79

88,931.24

78,973.29

52,809.06

52,229.74

$16,649,299.98 $13,452,565.82

965,916.58 1,180,299.41

908,536.61 73,135.84 41,509.32

707,120.98 14,064.18* 38,909.15*

$ 18, 638, 398. 33 $15,392, 959. 54

*Escrow Accounts, $25,958.94, included in Revenue Collections June 30, 1965. This amount is carried as Private Trust Funds July 1, 1965.

468
DEPARTMENT OP REVENUE
COMMENTS
FINANCIAL CONDITION
The State Department "of Revenue ended the fiscal year on June 30, 1966, with a surplus of $1,672.22 in operating funds, to be transferred to the State Treasury in the next fiscal period, after providing reserves of $49,401.02 for liquidation of outstanding accounts payable, $113,720.25 for employer's contribution on Employees' Retirement and Social Security cost, $11,000.00 due from county tax officials included in Budget Funds, $732,743.12 for grants (loans) to counties under the Reevaluation and Equalization Prorgam, $111,119.72 for revenue collections to be transferred to the State Treasury, and $73,135.84 for Private Trust and Agency Funds as follows, $40,770.94 for adjustment account for County Motor Vehicle Tag Sales, and $32,364.90 for funds held in escrow.
The Department of Revenue 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 during each quarter to the Employees' Retirement System on the tax official contribution, and adjustments are made after the end'of the quarter when collections are received from the tax officials, the $11,000.00 advance as of June 30, 1966, is shown as an account receivable.
The deferred assets of $1,109,319.89 represent grants or loans to counties under Act of the General Assembly approved February 28, 1961, Georgia Laws 1961, page 107 for reevaluation and equalization of taxable property in the counties. The amount due by the counties is to be repaid in four yearly installments. Forty-six of the State's one hundred fifty-nine counties have participated in the program in the last three fiscal years.
STATE REVENUE COLLECTIONS
This Department is the principal tax collecting agency of the State Government.
In the year ended June 30, 1966, the Department collected or had accounting control of $593,511,753.81, of which $423,101.00 was from business license taxes, $24,878,789.33 from non-business license taxes, $2,268,880.45 from corporation franchise taxes, $3,832,725.13 from estate taxes, $139,579,382.02 from income taxes, $2,114,174.48 from property taxes, $420,138,699.53 from taxes based on sales and $276,001.87 from earnings, fines and forfeits.

469 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, are compared in the following statement:

YEAR ENDED JUNE 30th

STATE REVENUE COLLECTIONS 1966

1965

1964

Taxes Based on Sales
Sales and Use Tax Alcoholic Beverages
Beer Liquor Wine Cigar and Cigarette Kerosene Motor Fuel

$232,073,271.73 $209,954,512.90 $190,326,591.64

14,597,435.06 18,538,156.53
1,940,583.89 37,297,453.32
217,462.84 115,474,336.16

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

Sub-Total

$420,138, 699.53 $386,518,530.35 $349,045,560.96

Business Licenses Taxes Non-Business License

423,101.00

411,114.50

385,700.50

Motor Vehicle Tax

24,453,891.33 22,473,321.31 21,626,777.95

Motor Vehicle Title

424,898.00

337,214.45

260,566.00

Corporation Franchise Tax

2,268,880.45 2,558,241.15 2,361,262.50

Estate Tax

______ 3,832,725.13 2,028,063.32 2,927,506.62

Income Tax

139,579,382.02 112,407,108.76 97,066,118.53

Property Tax

2,114,174.48 1,926,672.37 1,770,543.37

Earnings

246,554.98

221,998.00

212,345.81

Fines and Forfeits

29,446.89

21,271.70

35,070.48

$593,511,753.81 $528,903,535.91 $475,691,452.72

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:

FOR COLLECTING
Sales and Use Tax Vendors Cigar and Cigarette Dealers Wine Tax-Dealers Motor Fuel Distributors Kerosene Distributors Motor Vehicle Tags-
County Agents Motor Vehicle Title
Registrations

YEAR ENDED JUNE 30th

1966

1965

1964

$ 4,868,755.17 $ 2,390,437.27 $ 4, 902,390.06

1,118,745.65 1,094,617.15

827,508.33

58,224.62

50,296.55

46,396.01

995,551.91

932,867.41

874,859.63

2,374.86

3,423. 55

3,166.26

682,387.50

645,186.50

627,120.25

68,740.50

62,080.00

54,347. 75

470 DEPARTMENT OF REVENUE

YEAR ENDED JUNE 30th

FOR COLLECTING (Cont'd)

1966

1965

1964

Property Tax--Digest Acct. and Intangible Recording.-..$
Occupation Tax

75,249.33 -00

73,245.50 $ .00

64,647.24 1.50

$ 7,870,029.54 $ 5,252,153.93 $ 7,400,437.03

FOR ASSESSING Property Tax-Digest Account.

57,885.55

52,714.71

48,422.77

$ 7,927,915.09 $ 5,304,868.64 $ 7,448,859.80

The revenue collections compared in the foregoing statements are net after deducting the following refunds made through the State Treasury to taxpayers as authorized by law:

YEAR ENDED JUNE 30th

1966

1965

1964

Retailers--Gasoline Tax

$ 968,460.79

Farm Use--Gasoline Tax

1,331, 584.95

Aircraft--Gasoline Tax

793,408. 82

Water Craft--Gasoline Tax

3,525.94

Motor Carriers--Gasoline Tax

574,411.45

Other--Gasoline Tax

25,466.38

Refunds Cancelled

(--) 26, 570.98

Motor Carrier Registration Pees -

2,390.00

Income Tax--Corporations

1,441,840.17

Income Tax--Individuals

15,129,222.73

Property Tax

4,317.35

Estate Tax

23,671.49

Corporation Franchise

1,862.40

B 888, 312. 80 1,437, 810. 09 . 534,567.48 2,053. 64 507, 513. 79 820.30
(--) 10,884.48 757. 50
1,153,825.10 13,082, 583.48
9,667.01 6, 528. 40 1,850.45

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

$ 20,273, 591.49 $ 17, 615,405. 56 $ 14, 269,808.88

In addition to refunds paid through the State Treasury, the Department of Revenue makes refunds to taxpayers to correct errors in payments for motor vehicle tags, for beer, liquor, wine, cigar and cigarette licenses and stamps, and sales tax.

DISPOSITION OF STATE REVENUE COLLECTIONS
The $593,511,753.81 revenue collected in the fiscal year ended June 30, 1966, together with $12,950.21 held by the Department at the beginning of the period, made a total of $593,524,704.02 to be accounted for.

DEPARTMENT OF REVENUE
Of this $593,524,704.02 in revenue funds, $585,555,279.61 was funded in the State Treasury, $7,927,915.09 was retained as collecting and assessing fees and allowances by outside agencies and $41,509.32 remained on hand June 30, 1966, to be paid into the State Treasury in the next fiscal period.
In addition to the $41,509.32 revenue collections held by the Department of Revenue on June 30, 1966, 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, and 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 DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for operating the Department of Revenue in the year ended June 30, 1966, was $8,964,100.00. State appropriation for operations was reduced by $281.74 making net appropriation for operations $8,963,818.26. Appropriation of $100,000.00 for grants (loans) to counties for reevaluation and equalization of taxable property was reduced in the amount of $1,168.00 making net appropriation for grants (loans) to counties $98,832.00. The two appropriations together made total appropriations in the amount of $9,062,650.26.
In addition to the $9,062,650.26 provided as the current year's appropriation, $3,064.95 was received from the Department of Defense, making total receipts for the fiscal year $9,065,715.21.
From the $9,065,715.21 received, $29,882.38 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration and $113,032.31 for Employees' Health Insurance Fund, leaving net departmental revenue of $8,922,800.52.
The net departmental revenue of $8,922,800.52 and the $707,120.98 cash balance on hand at the beginning of the fiscal period made a total of $9,629,921.50 available to cover the cost of operating the Department of Revenue in the fiscal year ended June 30, 1966.
$8,787,277.45 of the available funds was expended in the year for budget approved items of expense less $65,892.56 net grants to counties (loans) for reevaluation and equalization; and $908,536.61 remained on hand June 30, 1966, the end of the fiscal period.
In addition to the $8,787,277.45 expenses paid by the Department from its Operating Accounts, there is also considered as cost the $7,927,915.09 fees and allowances retained at the source by outside agencies, as provided by law.

472 DEPARTMENT OF REVENUE

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

EXPENDITURES
BY DEPARTMENTAL UNITS Executive Office General Miscellaneous Tax Fuel Oil Inspection Income Tax Alcohol Tax Motor Fuel Tax Motor Vehicle Tax Property Tax Sales Tax Fraud and Intelligence Data Processing

YEAR ENDED JUNE 30th

1966

1965

1964

$ 405,588.04 $ 377,969.10 $ 322,515.20

512,028.84

446,648.91

516,932.84

405,802.33

378,505.49

396,633.39

223,495.38

191,184.04

147,140.46

1,615,995.79 1,478,160.67 1,447,118.05

900,191.24

902,797.20 1,027,549.05

344,631.90

330,473.18

336,748.11

1,174,176.09 1,134,364.74 1,053,243.63

337,231.80

325,347.82

299,795.55

1,946,100.66 1,863,038.93 1,803,791.12

65,045.74

57,030.97

74,041.01

652,854.44

575,738.25 1.218,562.50

Sub-Total

$ 8,583,142.25 $ 8,061,259.30 $ 8,644,070.91

County Tax Officials Retirement--Social Security.

204,135.20

195,174.96

179,992.86

$ 8,787,277.45 $ 8,256,434.26 $ 8,824,063.77

Grants to Counties

Reevaluation and Equaliza-

tion Program

(--) 65,892.56 (--) 108,737.08

77,638.52

$ 8,721,384.89 $ 8,147,697.18 $ 8,901,702.29

BY OBJECT

EXPENSE

Personal Services

$ 5,783,180.03 $ 5,329,380.10 $ 5,091, 588.76

Travel Expense

621, 539. 86

614, 236. 38

617,151.84

Supplies, Materials

200,056.05

161, 316. 42

210,034.81

Communications

344, 644.01

307, 973.27

295,599.99

Heat, Lights, Power, Water.

3,398.40

3,069.92

3,433.18

Printing, Publicity

589,731.25

653,403. 69

639,093.15

Repairs, Alterations

30,860.55

23,042. 86

71,414.86

Rents

294,117.57

275, 111. 29

313,941.95

Insurance, Bonding

20, 076. 60

44,683. 86

20,781.87

Pensions, Retirement

737, 502.91

686,541.65

624,904.98

Indemnities

20, 429.92

26,471.79

24,642.69

Equipment Purchases

88,931.24

78,973.29

860,084.44

Miscellaneous

52,809.06

52,229.74

51,391.25

$ 8,787,277.45 $ 8,256,434.26 $ 8,824,063.77

473

DEPARTMENT OF REVENUE

YEAR ENDED JUNE 30th

EXPENDITURES (Cont'd)

1966

1965

1964

BY OBJECT (Cont'd) EXPENSE (Cont'd) Grants to Counties Reevaluation and Equalization Program.--$(--) 65,892.56 $(--) 108,737.08 $

77,638.52

$ 8,721,384.89 $ 8,147,697.18 $ 8,901,702.29

Fees and Allowances Retained

at Source by Collecting

Agencies

7,927,915.09 5,304,868.64 7,448,859.80

$ 16,649,29S. 98 $ 13,452,565.82 $ 16,350,562.09

Number of Employees on Payroll June 30th

1,121

1,099

1,107

The cost to collect $593,511,753.81 State revenue in the period under review was $8,787,277.45 in direct expense of the Revenue Department, or 1.480% of total collections. Fees and allowances allowed by law and retained by outside collecting agencies before the funds reached the Revenue Department amounted to $7,927,915.09, or 1.336% of the total collections, making total cost of collecting the revenue $16,715,192.54 which is 2.816% of the total collections.
In the fiscal year ended June 30, 1965, State revenue collections were $528,903,535.91 and were collected at a departmental cost of $8,256,434.26, or 1.561% and fees and allowances retained by outside agencies amounted to $5,304,868.64, or 1.003%, making the total collection cost $13,561,302.90, or 2.564% of the total collections.
In the fiscal year ended June 30, 1964, State 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%.
GENERAL
The Fraud and Intelligence Unit is a special unit of the Department of Revenue 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.

474
DEPARTMENT OF REVENUE
Travel expense vouchers are approved by the Director of each unit, and submitted to the Comptroller's office for payment.
Mr. Hiram K. Undercofler, Revenue Commissioner, and Mr. Martin B. Roberts, Deputy Revenue Commissioner,have filed surety bonds in the sum of $100,000.00 each. All other employees of the Department of Revenue are bonded for $100,000.00 under Public Employees Blanket Bond. Tag agents are bonded in varying amounts from $5,000.00 to $25,000.00. The Department of Revenue also holds a policy covering loss of money and securities.

SECRETARY OF STATE
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Available Cash. Budget Fund State Revenue Collections Fund.. Private Trust and Agency Funds-
Total Current Assets

475
$ 259,390.02 79,075.74 57.50
$ 338,523.26

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Budget Fund--Accounts Payable.-

$ 242,001.50

RESERVES Budget Fund For Contract to Mature For Personal Services Increase

$ 3,995.00 10,500.00 $ 14,495.00

State Revenue Collections--To be Transferred To State Treasury
Private Trust and Agency Funds

79,075.74 57.50

93,628.24

SURPLUS For Operations Subject to Budget Approval-
Total Current Liabilities, Reserves, and Surplus.

2,893.52 $ 338,523.26

476

SECRETARY OF STATE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Rents Earnings from Services Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds State Revenue Collections Unfunded
DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Regular Authority Rentals Insurance, Bonding. Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds State Revenue Collections Unfunded

1966

1965

$2,482,550.00 $1, 992, 900.00

2,600.00

44,796.12

4,013.75

15,213.75

5,406.68

3,653.03

(--)20,777.92 (--)13,835.53

$2,473,792.51 $2,042,727.37

._ 40,367.71 (--)17,431.06

30,710.11 27,505.29

38,181.63 42.50
96,506.80

31,312.05 84.17
69,001.51

$2,631,460.09 $2,201,340.50

$ 912,992.86 $ 789,936.54

112,130.01 110,497.35

44,209.26

40,721.44

103,532.80

95,420.50

6,529.15

9,050.67

92,833.52

54,995.53

13,895.86

18,591.19

13,608.03 815,000.00
783.00 76,705.90
37.00 54,382.01 5,944.72

17,927.52 815,000.00
727.00 60,451.01
32.00 16,684.67 5,822.37

$2,252,584.12 $2,035, 857.79

40,352.71

30,751.78

259,390.02 57.50
79,075.74

38,181.63 42.50
96,506.80

$2,631,460.09 $2,201,340.50

477
SECRETARY OF STATE
COMMENTS
FINANCIAL CONDITION
The Secretary of State ended the fiscal year on June 30, 1966, with a surplus of $2,893.52 for operations, subject to budget approval, after providing the necessary reserve of $242,001.50 to cover outstanding accounts payable and reserving $3,995.00 for contracts to mature, $10,500.00 for presonal services increase, $79,075.74 for state revenue collections to be transferred to the State Treasury and $57.50 for Private Trust and Agency Funds held on this date.
STATE 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, 1966, as detailed on page 12 of the unit report, amounted to $1,140,508.24.
The $1,140,508.24 revenue collected together with $96,506.80 on hand July 1, 1965, made a total of $1,237,015.04 to be accounted for. Of this $1,237,015.04 to be accounted for, $1,157,939.30 was transferred to the State Treasury, leaving a balance of $79,075.74 on hand June 30, 1966, to be transferred to the State Treasury in the next fiscal period. Of this $79,075.74 balance, $5,753.50 was still due from Isaac Sims, a former utility clerk employed by the Secretary of State.

478

SECRETARY OP STATE

State revenue collections for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

STATE REVENUE COLLECTIONS

1966

1965

1964

General Fees

$ 27,314.63 $ 21,637.59 $ 18,620.82

Corporation Registration Fees

34,959.44

42, 524. 56

32,145.05

Corporation Charter Fees

Domestic

96,866.10

68,985.33

71,838.85

Foreign

13, 662.00

9,918.50

10,549.00

Building and Loan Association Fees

2,127.50

1,725.00

1,930.00

Notary Public Fees

28,930.00

24,343.00

26,201.00

Trade Mark Registration Fees

3,354.40

1,786.75

1,906.10

Security Fees

143,339.53

89,326.49

72,132.98

Fees from Applicants for Examina

tion for Professions through the

Office of the Joint-Secretary of

Examining Boards

789, 954. 64 731,388.29 698,097.67

$1,140,508.24 $ 991,635.51 $ 933,421.47

AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriations for the operation of the several divisions of the office of the Secretary of State in the fiscal year ended June 30, 1966, were $2,482,550.00. To meet expenditures approved on budget for operating expenses, $2,600.00 was transferred from the State Emergency Fund, as provided by law, making total funds allotted to the office of the Secretary of State $2,485,150.00.
In addition to the $2,485,150.00 provided as the current year's appropriation, $9,420.43 was received from sales and rents making total funds received for operations in the fiscal period $2,494,570.43.
From the $2,494,570.43 received, $16,687.07 was transferred to the State Personnel Board ($898.17 for the pro rata cost of Merit System Administration and $15,788.90 for Employees' Health Insurance); and $4,090.85 was transferred to the State Properties Control Commission, leaving net departmental revenue of $2,473,792.51.
The $2,473,792.51 net departmental revenue together with the $38,181.63 cash balance on hand at the beginning of the fiscal period made a total of $2,511,974.14 available with which to meet expenditures approved on budget for the year ended June 30, 1966.

479
SECRETARY OF STATE

$2,252,584.12 of the available funds was expended for budget items of expense; and $259,390.02 remained on hand June 30, 1966, the end of the fiscal year.

i

COMPARISON OF OPERATING COSTS

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

EXPENDITURES
BY DIVISION General Administration Constitutional Office Commissions Securities Office Building Building and Loan Associations State Properties Administrative Procedures Election Laws

YEAR ENDED JUNE 30th

1966

1966

1964

$ 397,590.01 $ 379,885.66 $ 347,857.80

31,485.42

27,856.92

22,553.93

24,112.47

26,122.42

34,096.81

10,031,29

31,983.38

39,751.48

2, 547.04

1,819.90

1,398.17

.00

1,259.62

.00

42,147.70

.00

.00

1,247.93

.00

.00

Sub-Totals

$ 509,161.86 $ 468,927.90 $ 445,658.19

Archives and History

1,076,885.01

Microfilms of Records

72,262.24

State Museum

33,390.95

Examining Boards for Professions..- 560,884.06

977,065.77 70,848.77 27,726.81 491,288.54

1,017,344.21 66,244.99 32,042.33 479,848.13

$2,252,584.12 $2,035,857.79 $2,041,137.85

480

SECRETARY OF STATE

YEAR ENDED JUNE 30th

BY OBJECT

1966

1966

1964

EXPENSE

Personal Services

$ 912,992.86

Travel Expense

112,130.01

Supplies, Materials -

44,209.26

Communications.-.

103,532.80

Heat, Lights, Power, Water

6,529.15

Printing, Publicity

92,833.52

Repairs, Alterations

13,895.86

Rents--Regular

13,608.03

State Office Building Authority. 815,000.00

Insurance, Bonding

783.00

Pensions, Benefits

76,705.90

Indemnities

37.00

Equipment Purchases

54,382.01

Miscellaneous

5,944.72

789,936.54 $ 737,373.22

110,497.35

90,919.21

40,721.44

51,143.01

95,420.50

80,689.91

9,050.67

9,732.35

54,995.53

74,942.14

18,591.19

25,005.21

17,927.52

14,289.69

815,000.00 815,000.00

727.00

966.13

60,451.01

53,604.90

32.00

71.50

16,684.67

81,417.09

5, 822.37

5,983.49

$2,252,584.12 $2,035,857.79 $2,041,137.85

Number of Employees on Payroll June 30th

153

146

118

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 Kitchens Building property in the fiscal year ended June 30, 1966, amounted to $4,013.75, while expenses charged to this activity totaled $10,031.29.
GENERAL
In compliance with the Code Section 40-1805, special attention is called in the unit report to statement signed by Isaac Sims regarding theft of $104.00 in cash money and approximately $14,000.00 in checks. As of June 30, 1966, $8,298.00 has been collected on duplicate checks and money orders.
The Secretary of State, Ben W. Fortson, Jr., is bonded in the amount of $10,000.00 as required by law. Mr. Cecil Lamar Clifton, Joint-Secretary, State Examining Boards, is bonded in the amount of $15,000.00. All employees of the office of the Secretary of State are bonded for $10,000.00 under Public Employees Blanket Bond.

SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Bank and in State Treasury..

481
$ 112,183.37

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 4,560.00

RESERVES

For Personal Services Increase

..$ 7,300.00

For Special Repairs--Undrawn from State Treasury. 100,000.00

107,300.00

SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus.

323.37 $ 112,183.37

482

SECRETARY OF STATE

PUBLIC BUILDINGS AND GROUNDS FUND

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Earnings from Services Transfers Other Spending Units
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$ 535,000.00 $ 452,100.00

.00

61,480.17

.00

15,000.00

(--) 3,505.21 (--) 3,297.78

$ 531,494.79 $ 525,282.39

7,250.48

4,267.35

23, 790.73 25.25

82, 372. 66 23.62

$ 562,561.25 $ 611, 946.02

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Regular Special Rents Regular Authority Rentals Insurance, Bonding Pensions, Benefits Indemnities Equipment Purchases Miscellaneous
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 217,757.95 $ 207,631.45

939. 62

2,228.52

21,353.78

18,954.09

645.07

1, 716.91

44,005.66

45, 882.03

1,340.00

3, 569.46

12,784.20 7,425.32

10, 769. 90 171,067.03

590.94 85,000.00 27,385.99 16,971.47
1,351.50 4,091.29 1,459.36

515.23 85,000. 00 14, 641.78 15,211.95
1, 347.00 3, 741. 86 1,587.11

$ 443,102.15 $ 583,864.32

7,275.73

4,265.72

112,183.37 .00

23,790.73 25.25

$ 562,561.25 $ 611,946.02

483
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
COMMENTS
INTRODUCTION
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
The Public Buildings and Grounds Fund ended the fiscal year on June 30, 1966, with a surplus of $323.37 for operations subject to budget approval in the next fiscal period, after providing the necessary reserve of $4,560.00 for liquidation of outstanding accounts payable and reserving $7,300.00 for personal services increase and $100,000.00 in the State Treasury for special repairs.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the fiscal year ended June 30, 1966, for the cost of of operating the Buildings and Grounds at the State Capitol, Executive Mansion and Confederate Cemetaries, including utilities, repairs and equipment, was $435,000.00. An additional appropriation of $100,000.00 was made for special repairs, making total public Buildings and Grounds appropriation of $535,000.00.
From the $535,000.00 funds provided as the current year's appropriation, $3,505.21 was transferred to the State Personnel Board for Employees' Health Insurance, leaving net departmental revenue of $531,494.79.
The $531,494.79 net departmental revenue together with the $23,790.73 cash balance on hand at the beginning of the fiscal period made a total of $555,285.52 available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$443,102.15 of the available funds was expended for budget items of expense; and $112,183.37 remained on hand June 30, 1966, the end of the fiscal year.

484 SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND

Expenditures for the Public Buildings and Grounds for the past three years are compared in the following statement:

BY ACTIVITY
Capitol Mansion... Confederate Cemeteries

YEAR ENDED JUNE 30th

1966

1965

1964

$ 322,242.54 $ 463,446.04 $ 309,942.25

115,312.79 115,392.21 124,165.47

5,546.82

5,026.07

4,572.08

$ 443,102.15 $ 583,864.32 $ 438,679.80

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Regular Special Rents--Regular --Special Pensions, Retirement Indemnities Insurance, Bonding Equipment Purchases Miscellaneous
Number of Employees on Payroll June 30th

.$$ 217,,757.95 S 207,631.45 $ 206,802.60

939.62

2,228.52

2,856.80

21,353.78

18,954.09

18,342.78

645.07

1,716.91

1,139.19

44,005.66

45,882.03

42,771.15

1,340.00

3,569.46

5, 679.00

12,784.20 7,425.32
590.94 85,000.00 16,971.47
1,351.50 27,385.99
4,091.29 1,459.36

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 .00
17,213.29 1,161.55

$ 443,102.15 $ 583,864.32 $ 438,679.80

53

50

54

485

STATE SOIL AND WATER CONSERVATION COMMITTEE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable Travel Overpayments-- Tax on Airline Tickets Franklin, Lamar Gillis, JimL., Jr

$ 59,780.25

$

17.33

3.15

20.48

Total Current Assets

$ 59,800.73

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable..

RESERVES For Accounts Receivable

SURPLUS For Operations--Subject to Budget Approval

Total Current Liabilities, Reserves, and

Surplus..

_"_-

$ 8,280.74 20.48
51,499.51 $ 59,800.73

486 STATE SOIL AND WATER CONSERVATION COMMITTEE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Transfers Other Spending Units
Net Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 400,000.00 $ 232,000.00

(--)22,135.95

50,000.00

(--) 2,400.00 (--) 2,400.00

$ 375,464.05 $ 279,600.00

26,675.95

22,253.08

$ 402,140.00 $ 301,853.08

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense..

Supplies, Materials

Communications

-

Printing, Publicity

Repairs, Alterations

Rents

Regular

Pensions, Benefits

Equipment Purchases

Miscellaneous

Total Expense
Outlay Lands, Buildings, and Improvements Contracts

CASH BALANCES, JUNE 30th Budget Fund..

..$ 51,744.63 $ 44,742.64

6,370.70

6,223.11

10,065.13

9,901.77

.. 2,502.70

2,589.33

8,035.86

5,088.82

299.95

152.33

25.00 382.97 . 2,683.76 37.30

.00 334.99 6,330.16 32.10

$ 82,148.00 $ 75,395.25

--- 260,211.75 199,781.88

59,780.25

26,675.95

$ 402,140.00 $ 301,853.08

487
STATE SOIL AND WATER CONSERVATION COMMITTEE
COMMENTS
FINANCIAL CONDITION
The State Soil and Water Conservation Committee ended the fiscal year on June 30, 1966, with a surplus of $51,499.51, after providing reserve of $8,280.74 for liquidation of accounts payable and outstanding purchase orders and reserving $20.48 for accounts receivable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Soil and Water Conservation Committee in the year ended June 30, 1966, was $400,000.00, less $22,135.95 budget balancing adjustment, leaving a net appropriation of $377,864.05.
From the $377,864.05 funds provided as the current year's appropriation, $2,400.00 was transferred to the Regents of the University System of Georgia for bookkeeping services rendered by that office leaving net departmental revenue of $375,464.05.
The $375,464.05 net departmental revenue together with the $26,675.95 cash balance on hand at the beginning of the fiscal period made a total of $402,140.00 with which to meet expenditures approved on budget for the year ended June 30, 1966.
,148.00 of the available funds was expended for budget approved items of expense and $260,211.75 for outlay in the year. $59,780.25 remained on hand June 30, 1966, the end of the fiscal year.

488

STATE SOIL AND WATER CONSERVATION COMMITTEE

COMPARISON OF OPERATING COSTS Expenditures for the operating costs of the State Soil and Water Conser-
vation Committee for the past three years are compared in the following statement:

EXPENSE
Personal Services-- Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Pensions (Retirement System) Equipment Purchases Miscellaneous
Freight, Express

YEAR ENDED JUNE 30th

1966

1965

1964

$ 51,744.63 $ 44,742.64 $ 48,716.97

6,370.70

6,223.11

6,370.43

10,065.13

9,901.77

10,998.75

2,502.70

2,589.33

2,063.78

8,035.86

5,088.82

10,339.50

299.95

152.33

451.95

25.00

.00

.00

382.97

334.99

281.01

2,683.76

6,330.16

25,072.80

37.30

32.10

.00

$ 82,148.00 $ 75,395.25 $ 104,295.19
OUTLAY Lands, Bldgsv and Improvements... 260,211.75 199,781.88 200,109.26

$ 342,359.75 $ 275,177.13 $ 304,404.45

Number of Employees on Payroll June 30th

GENERAL
Outlay disbursements for lands, buildings, and improvements in the year ended June 30, 1966, amounted to $260,211.75 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, 1965, to June 30, 1966, is quoted in the unit report.
The State Soil and Water Conservation Committee members and terms are listed in the unit report.

489
STONE MOUNTAIN MEMORIAL COMMITTEE*

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Budget Balancing Adjustment

Total Revenue Allotments

CASH BALANCES, JULY 1st

Budget Fund

- _

1966

1965

$ 400,000.00 $ 250,000.00 .00 150,000.00
$ 400,000.00 $ 400,000.00

.00

.00

$ 400,000.00 $ 400,000.00

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Rents

Authority Rentals

Interest

-

Total Governmental Cost

CASH BALANCES, JUNE 30th Budget Fund

..$ 400,000.00 $ 400,000.00

.00

.00

..$ 400,000.00 $ 400,000.00

.00

.00

$ 400,000.00 $ 400,000.00

*3Trom report by Haskins & Sells, Accountants.

490
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, 1966. 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, 1966 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.

September 22, 1966

HASKINS & SELLS

TEACHERS' RETIREMENT SYSTEM*

BENEFIT FUND

BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash on Deposit. _.
Investments

ASSETS

491
.$ 3,736,870.27 . 305,634,996.37 $309,371,866.64

LIABILITIES CURRENT LIABILITIES
Due to State of Georgia Annuity Savings Fund Pension Accumulation Fund
From report by Osborn, Clary & Co., C. P. A.

$ 231,860.90 104,706,256.88 204,433,748.86
$309,371,866.64

TEACHERS' RETIREMENT SYSTEM

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

.

Budget Balancing Adjustment

Revenue Retained

Transfers Other Spending Units

Net Revenue Allotments

1966

1965

$ 20,292,167.00 $ 17,569,520.00

(--)1,359,086.95

.00

(--) 53,367.55 (--) 12,540.52

...$ 18,879,712.50 $ 17,556,979.48

NON-REVENUE

Public Trust Funds

Contributions

Members..

-

State (Contra. Budget Fund Payment)

Income on Investments

Private Trust Funds.

16,447,439.12 18,671,231.09 ._ 13,461,315.89
641.95

14,258,603.37 17,339,729.48 11,503,954.88
1,723.56

CASH BALANCES, JULY 1st Budget FundPublic Trust Funds

12,878.06 5,510,901.46

7,023.27 4,885,740.86

$ 72,984,120.07 $ 65,553,754.90

493
TEACHERS' RETIREMENT SYSTEM

DISBURSEMENTS

1966

1966

ID

GOVERNMENTAL COST

Expense

Personal Services

$ 172,978.73 $ 159,044.79

Travel Expense

1,386.06

2,550.66

Supplies, Materials-

6,217.01

8,341.03

mi

Communications

Printing, Publicity

4,990.09 1,069.05

7,856.94 1.349.05

Repairs, Alterations..

1,264.38

1.043.06

Rents--Regular

1,769.46

12,368.83

Insurance, Bonding

138.30

956.00

Pensions, Benefits (To Public Trust Fund) _. 18,671,231.09 17,339,729.48

Pensions, Benefits (To Emp. Ret. System)

9,669.35

9,327.93

Miscellaneous

240.84

559.10

Total Expense.--
Outlay Equipment--New
s
NON-GOVERNMENTAL COST Public Trust Funds Investments Pensions, Benefits Private Trust Funds

$ 18,870,954.36 $ 17,543,126.87

1,861.90

7,997.82

40,873,507.61 9,480,509.68
641.95

34,405,384.23 8,071,742.90 1,723.56

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds--

19,774.30 3,736,870.27

12,878.06 5, 510,901.46

$ 72,984,120.07 $ 65,553,754.90

494 TEACHERS* RETIREMENT SYSTEM

OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta, Georgia

Honorable E. B. Davis State Auditor State of Georgia Atlanta, Georgia

September 30, 1966

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 30,1966, and submit herewith our report, together with the related statements.

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 and officers, at June 30, 1966, are listed in the unit
report.

495
TEACHERS' RETIREMENT SYSTEM
Our examination consisted of a verification of asset and liability accounts and receipts and payments, as hereinafter described, for the fiscal year ended June 30,1966. We made verification of controls and postings of system reports to the books of original entry. We also balanced salaries paid and contributions received with control accounts.
ASSETS
The balance sheet showing the financial condition of the System at June 30, 1966, is presented in Exhibit A of the unit report.
The cash balances on demand deposit, $3,736,870.27, are detailed in 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 $1,000.00 of U. S. Government obligations, and $5,000.00 University System Building Authority obligations on deposit with the Federal Reserve Bank of Atlanta, Atlanta, Georgia.
Investments, $305,634,996.37, 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 by 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, $231,860.90, represents the excess of State contribution of matching fund on State salaries reported by local systems.
The Annuity Savings Fund, $104,706,256.88, represents an accumulation of contributions from members with interest earned through June 30, 1966. Interest in the amount of $2,874,579.27 has been credited to the individual members for the year ended June 30, 1966.
The Pension Accumulation Fund $204,433,748.86, 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.

496
TEACHERS' RETIREMENT SYSTEM
RECEIPTS AND PAYMENTS
Comparative statements of receipts and payments for the years ended June 30,1966, and June 30, 1965, are presented in Exhibit C of the unit report. The net income for the year under review was 148,705,300.21 and is itemized in Exhibit C and Schedule 3 of the unit report.
Bonds covering employees of the System were presented for our inspection and are listed in the unit report.
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, 1966, 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

497
TEACHERS' RETIREMENT SYSTEM
OSBORN, CLARY & COMPANY Certified Public Accountants Atlanta, Georgia 30303
September 29, 1966
Honorable E. B. Davis State Auditor State of Georgia Atlanta, Georgia
:Bg 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, 1966, and submit herewith our report, together with the relative statements.
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, 1966 and June 30, 1965, is presented in Exhibit A of the unit report. Cash available by regular appropriation was $18,933,080.05. Cash received was verified by direct communication with the State Treasurer.
Payments amounting to $223,414.29 for the year ended June 30, 1966, 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, $19,774.30, on demand deposit is detailed in Schedule 4 of the unit report and was verified by direct communication with the depository, The Fulton National Bank, Atlanta, Georgia.
Respectfully submitted, OSBORN, CLARY & COMPANY Certified Public Accountants

498

STATE TREASURY

ADMINISTRATION ACCOUNT

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank

ASSETS

$ 7,040.

LIABILITIES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

Carrithers-Wallace-Courtenay

$

Ball Stalker

-

Total Liabilities

SURPLUS Surplus Appropriated Funds to be Transferred

to the State Treasury

-

Total Liabilities and Surplus..

118.12 112.50

230.62

6,810.36 $ 7,040.98

499

STATE TREASURY

ADMINISTRATION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment,... Revenue Retained Transfers Other Spending Units.. ,

1966

1965

$ 122,500.00 $ 122,500.00 (--) 3,940.00 (--)11,818.95
(--) 1,400.00 (--) 1,370.00

Net Revenue Allotments-

...$ 117,160.00 $ 109,311.05

NON-REVENUE Private Trust Funds

..

260.64

1,224.06

CASH BALANCES, JULY 1st Budget Fund

.00

6,495.48

$ 117,420.64 $ 117,030.59

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications-

--

Printing, Publicity.

Repairs, Alterations.--

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Total Expense

NON-GOVERNMENTAL COST Private Trust Funds.

CASH BALANCES, JUNE 30th Budget Fund

$ 90,796.82 $ 84,096.33

1,958.83

2,181.45

1,046.44

1,853.86

-- 4,229.75

4,124.92

2,214.13

749.78

2,031.36

1,994.86

800.00

6,149.00

5,907.69

13,004.98

1,064.00

1,403.35

70.00

248.00

$ 110,119.02 $ 115,806.53

260.64

1,224.06

7,040.98

.00

$ 117,420.64 $ 117,030.59

500
STATE TREASURY
ADMINISTRATION ACCOUNT
COMMENTS
FINANCIAL CONDITION The State Treasury Administration Account ended the fiscal year on
June 30, 1966, with a surplus of $6,810.36 in operating funds to be transferred in the next fiscal year, after providing the necessary reserves of $230.62 for outstanding accounts payable.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the cost of operating the Treasury Department for the year ended June 30, 1966, was $122,500.00. This was reduced to $118,560.00 by budget adjustment of $3,940.00, under provisions of State law.
From the $118,560.00 provided as the current year's appropriation, $1,400.00 was transferred to the State Personnel Board for State Employees' Health Insurance Fund, leaving net departmental revenue of $117,160.00 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$110,119.02 of the available funds was expended in the year for budget G approved items of current expense, leaving a cash balance of $7,040.98 on hand at the end of the current fiscal year.

501
STATE TREASURY ADMINISTRATION ACCOUNT

COMPARISON OF OPERATING COSTS
Administrative costs of the Treasury Department for the past three years are compared in the statement following:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity.. Repairs, Alterations-_. Insurance, Bonding Pensions (Retirement System) Equipment Purchases Miscellaneous
Total Expense

YEAR ENDED JUNE 30th

1966

1965

1964

$ 90,796.82 S 84,096.33 $ 77,061.04

1,958.83

2,181.45

1,188.25

1,046.44

1,399 86

1,512.33

4,229.75

4,124.92

3,642.16

2,214.13

1,203.78

3,138.36

2,031.36

1,994.86

8,587.96

800.00

6,149.00

1,007.82

5,907.69

13,004.98

3,291.16

1,064.00

1,403.35

2,515.07

70.00

248.00

50.00

$ 110,119.02 $ 115,806.53 $ 101,994.15

Number of Employees on Payroll June 30th

12

10

10

via GENERAL
The State Treasurer, Mr. Jack B. Ray, is bonded for $200,000.00 as required by law. All employees of the State Treasury are under Public Employees Blanket Bond. A Comprehensive Dishonesty, Disappearance and Destruction Policy was written also.

502
STATE TREASURY SINKING FUND

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment
CASH BALANCES, JULY 1st Budget Fund Sinking Funds

1966*

$

0.00

.00

1965*
0.00 .00

11,475.00 - 15,505.00

11,475.00 15,505.00

$ 26,980.00 $ 26,980.00

DISBURSEMENTS
GOVERNMENTAL COST Expense Interest OnFixedDebt
NON-GOVERNMENTAL COST Fixed Debt Bonds, General --
CASH BALANCES, JUNE 30th Budget Fund. Sinking Funds

$

0.00 $

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, June 30, 1965, and June 30, 1966.

503

TY COBB BASEBALL MEMORIAL COMMISSION

BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Banks

ASSETS -

$ 53,640.10

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

None

-

RESERVES For Building Program..

SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus

$

0.00

47,599.42

6,040.68 $ 53,640.10

Note: Mr. Robert M. Moore, Dahlonega, Georgia, gave to the Ty Cobb Baseball Memorial Commission 35 shares of investors group stock. The value of this stock is not shown under Current Assets.

504
TY COBB BASEBALL MEMORIAL COMMISSION

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Revenue Retained Donations Interest Earned
Total Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 4,336.00 $ 1,160.00

1,539.22

2,432.83

$ 5,875.22 $ 3,592.83

_ 47,764.88 44,172.05 $ 53,640.10 $ 47,764.88

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Communications Printing, Publicity Insurance, Bonding Miscellaneous
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund

$

o.OO

00

00

_00

.00

00

$

o.OO

0.00 .00 .00 .00 .00 .00
0.00

53,640.10 47, 764. 88 $ 53,640.10 $ 47,764.88

505
TY COBB BASEBALL MEMORIAL COMMISSION
COMMENTS 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 provisions of Legislative Act of March 7, 1962, and honorary members are listed in the unit report.
FINANCIAL CONDITION The Ty Cobb Baseball Memorial Commission had a surplus of $6,040.68
on June 30, 1966, available for operations after reserving $47,599.42 for building program.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
In the fiscal year ended June 30, 1966, $4,336.00 was received from donations and $1,539.22 from interest on investments. This revenue together with the balance of $47,764.88 available at July 1, 1965, made a total of
,640.10 to be accounted for. This $53,640.10 was on hand at June 30, 1966.
GENERAL L. Roberts Greer, Secretary-Treasurer of the Commission, is bonded in
the amount of $10,000.00.

506
VETERANS' SERVICE BOARD
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Banks and in State Treasury BudgetFund
Accounts Receivable U.S. Government
Total Current Assets

$ 372,148.99 76,120.00
$ 448,268.99

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable For Operations.-.

$

339.30

RESERVES

For Contracts *o Mature

Architect--Nursing Home

$ 52,260.00

For Capital Outlay (Approved by Budget Bureau) . 319,000.00

For Federal Funds

76,120.00

447,380.00

SURPLUS Surplus Available for Operations Subject to Budget Approval
Total Current Liabilities, Reserves, and Surplus.

549.69 $ 448,268.99

507

VETERANS' SERVICE BOARD

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

-

Budget Balancing Adjustment

Revenue Retained

Grants-U.S. Government

Transfers Other Spending Units

Net Revenue Allotments,-

1966

1965

$ 346,750.00 $ 260,000.00 395,762.34 (--) 113.75
272,882.83 260,002.68 (--)589,022.06 (--)496,378.69
$ 426,373.11 $ 23,510.24

NON-REVENUE Private Trust Funds

450.00

244.32

CASH BALANCES, JULY 1st Budget Fund

- --

613.20

1,692.21

$ 427,436.31 $ 25,446.77

DISBURSEMENTS

GOVERNMENTAL COST
Expense Personal Services Travel Expense... -Supplies, MaterialsCommunications Printing, Publicity Repairs, Alterations Rents--Regular Pensions, Benefits Equipment Purchases
Miscellaneous

-

Total Governmental Cost

Outlay Lands, Buildings, and Improvement Personal Services
Travel Expense

NON-GOVERNMENTAL COST

Private Trust Funds--

--

CASH BALANCES, JUNE 30th

Budget Fund

-

$ 21,478.43 $ 19,961.62

803.23

317.92

610.23

128.20

698.80

593.10

97.94

.00

152.79

25.50

4.50

6.75

2,023.01

1,838.95

745.28

1,672.21

32-80

25-00

~$ 26,647.01 $ 24,589.25

28,140.00

.00

50-31

-00

450.00

244.32

372,148.99

613.20

$ 427,436.31 $ 25,446.77

508
VETERANS' SERVICE BOARD
COMMENTS
INTRODUCTION
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.
Section 7 of the Georgia Laws 1960, page 1151, is quoted in the unit report.
FINANCIAL CONDITION
The Veterans' Service Board ended the fiscal year on June 30, 1966, with a surplus of $549.69 available for operations, subject to budget approval in the next fiscal period, after providing reserves of $339.30 for liquidation of outstanding accounts payable, $52,260.00 for contractual obligations, $76,120.00 for Federal Funds and $319,000.00 for capital outlay.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Veterans' Service Board for the year ended June 30, 1966, was $346,750.00, and $395,762.34 budget balancing adjustment, making a net appropriation of $742,512.34.
In addition to the $742,512.34 provided as the current year's appropriation, $272,882.83 was received from the Federal Government, making total receipts for the fiscal year $1,015,395.17.
From the $1,015,395.17 received, $588,592.50 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 Pub-

509 VETERANS' SERVICE BOARD

lie Health, and $429.56 to the State Personnel Board for Employees' Health Insurance Fund, leaving net departmental revenue of $426,373.11.
The $426,373.11 net departmental revenue together with the $613.20 cash balance on hand at the beginning of the fiscal period made a total of $426,986.31 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$54,837.32 of the available funds was expended for budget items of expense; and $372,148.99 remained on hand June 30, 1966, 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:

EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Repairs, Alterations Rents Pensions
Employees'Retirement... Social Security Equipment Purchases Miscellaneous
Dues and Subscriptions

YEAR ENDED JUNE 30th

1966

1966

1964

$ 21,478.43 $ 19,961.62 $ 17,822.85

803.23

317.92

329.50

610.23

128.20

179.50

698.80

593.10

639.33

97.94

.00

.00

152.79

25.50

.00

__

4.50

6.75

11.25

1,309.76 713.25
745.28

1,209.30 629.65
1,692.21

972.20 583.94
.00

32.80

25.00

.00

OUTLAY
Personal Services (Architect) Travel Expense

$ 26,647.01 $ 24,589.25 $ 20,538.57

28,140.00

.00

.00

50.31

.00

!oO

Total Governmental Cost

$ 54,837.32 $ 24,589.25 $ 20,538.57

Number of Employees on Payroll June30tb

7

6

7

GENERAL The Veterans' Service Board membership is listed in the unit report.

510

DEPARTMENT OF VETERANS' SERVICE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Accounts Receivable U.S. Government Georgia Department of Industry and Trade

$ 12,446.91

.$ 1,729.15 25.00

1,754.15

Total Current Assets

$ 14,201.06

LIABILITIES, RESERVES, AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For Carryover--Year 66-67 (Approved Budget Dept.)-
SURPLUS Surplus Available for OperationsSubject to Budget Approval-
Total Current Liabilities, Reserves, and Surplus.

$ 3,176.06 11,000.00
25.00 $ 14,201.06

511 DEPARTMENT OF VETERANS' SERVICE

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Appropriation

.

Budget Balancing Adjustment

Revenue Retained

Grants--U. S. Government

Earnings from Services

Transfers Other Spending Units

Net Revenue Allotments

NON-REVENUE Private Trust Funds..

CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense. Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents--Regular Insurance, Bonding Pensions (To Ret. Systems) Pensions (Confederate Widows') Equipment Purchases Miscellaneous...
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

1966

1965

$ 969,000.00 $ 932,500.00 (--)12,750.38 (---)21,541.89

._ 9,091.48

19,282.78

40.00

.00

(--)16,630.83 (--)14,578.19

_$ 948,750.27 $ 915,662.70

10,741.36

13,561.36

3,244.03 .00

13,810.78 31.21

$ 962,735.66 $ 943,066.05

_$ 661,792.19 $ 634,015.49

32,575.94 37,540.53

9,748.54

7,840.45

30,579.29 31,944.98

1,373.08

1,370.19

6,959.50

6,556.45

2,272.75

3,623.54

11,443.70

11,866.90

710.61

594.00

62,635.07 63,711.96

99,985.00 111,120.00

19,004.24 15,029.36

467.48

1,015.60

$ 939,547.39 $ 926,229.45

10,741.36

13,592.57

12,446.91 .00

3,244.03 .00

$ 962,735.66 $ 943,066.05

512
DEPARTMENT OF VETERANS' SERVICE
COMMENTS
FINANCIAL CONDITION
The Department of Veterans' Service ended the fiscal year on June 30, 1966, with a surplus of $25.00 in operating funds, to be transferred to the State Treasury in the next fiscal period, after providing the necessary reserve of $3,176.06 for liquidation of outstanding accounts payable and reserving $11,000.00 for carry over to the next fiscal period.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
OPERATING ACCOUNT
State appropriation for the operation of the Department of Veterans' Service for the year ended June 30, 1966, was $869,000.00, less $12,903.38 budget balancing adjustment, leaving a net appropriation of $856,096.62.
In addition to the $856,096.62 provided as the current year's appropriation, $40.00 was received from the sale of surplus equipment; and $9,091.48 was received from the U. S. Government, making total receipts for the fiscal year $865,228.10.
From the $865,228.10 received, $3,403.41 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, $13,127.42 for Employees' Health Insurance and $100.00 for the Accident Control Seminar, leaving net departmental revenue of $848,597.27.
The $848,597.27 net departmental revenue together with the $3,244.03 cash balance on hand at the beginning of the fiscal period made a total of $851,841.30 available with which to meet expenditures approved on budget for the year ended June 30, 1966.
$839,394.39 of the available funds was expended for budget items of expense; and $12,446.91 remained on hand June 30, 1966, the end of the fiscal year.
CONFEDERATE PENSIONS
State appropriation for payment of pensions and ordinaries' fees in the fiscal year ended June 30, 1966, was $100,000.00 and $153.00 budget balancing adjustment, making total appropriation of $100,153.00.

513 DEPARTMENT OF VETERANS' SERVICE
From the $100,153.00 available funds, $168.00 was paid in fees to County Ordinaries; and $99,985.00 pensions paid to widows of Confederate Soldiers, leaving no cash balance on June 30, 1966.

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 and Materials Communications Heat, Lights and Water Printing and Publicity Repairs and Alterations Rents Insurance, Bonding Indemnities Pensions
Employees' Retirement Social Security Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 661,624.19 32,575.94 9,748.54 30,579.29 1,373.08 6,959.50 2,272.75 11,443.70 710.61 .00

633,825.49 37,540.53 7,840.45 31,944.98 1,370.19 6,556.45 3,623.54 11,866.90
594.00 .00

631,616.80 43, 338.34 12, 671. 77 32, 878. 96 1, 468. 80 6,235.61 3,654.17 11,354.02
520.61 188.75

41,393.78 21,241.29 19,004.24
467.48

39,580.11 24,131.85 15,029.36 1,015.60

36,563.51 14,141.06 7,480. 75
877.60

$ 839,394.39 $ 814,919.45 $ 802,990.75

Number of Employees on Payroll June 30th

150

148

151

514

DEPARTMENT OF VETERANS' SERVICE

Pension Payments and Ordinaries' Fees are compared in the following statement:
YEAR ENDED JUNE 30th

PENSION PAYMENTS

1966

1965

1964

Widows of Confederate Soldiers $ 99,770.00 $ 110,880.00 $ 124,253.00

Widows of Confederate Soldiers in

Soldiers Home

215.00

240.00

305.00

$ 99,985.00 $ 111,120.00 $ 124,558.00

ORDINARIES' FEES
Fees Based on $2.00 per Year Per Pensioner.

$ 168.00 $ 190.00 $ 218.00

NUMBER ON PENSION ROLLS AT JUNE 1st

Widows of Confederate Soldiers

72

79

90

Widows of Confederate Soldiers in

Soldiers Home

3

4

4

75

83

94

GENERAL
Membership of the Board of the Department of Veterans' Service is listed in the unit report.
The Director of the Department, Peter Wheeler, is bonded in the amount of $20,000.00. All employees of the Department of Veterans' Service are bonded for $2,500.00 under Employees Blanket Bond. A list of additional employees bonded in various amounts is shown in the unit report. Bond is payable to Peter Wheeler, Director of the Georgia State Department of Veterans' Service, or his successors in office.

515

FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION*

BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash-- Budget Fund-- On Hand On Deposit.. Private Trust Funds on Deposit

$ 600.00 34,762.04 2,144.19 $ 37,506.23

Inventories of Merchandise for Resale... Prepaid Insurance

33,401.17 1,150.36

Total Current Assets
FIXED ASSETS Land and Land Improvements. Buildings and Structures... Equipment and Fixtures Roads andBridges

$ 72,057.76
...$ 96,830.65 257,521.00 72,061.13 1,284.84

Less--Reserve for Depreciation..

$ 427,697.62 (--)69,233.98

358,463.64

$ 430,521.40

LIABILITIES
CURRENT LIABILITIES Trust Funds Payable-- State Sales Tax Employees'Payroll Deductions._

$

700.21

1,443.98 $ 2,144.19

Accounts Payable-- Trade Other....

$ 9,840.89 454.27

10,295.16

Total Current Liabilities

$ 12,439.35

DEFERRED LIABILITY State Treasurer

200,000.00

SURPLUS

Available Funds.

$ (140,381.59)

Invested in Land and Land Improvements, Build-

ings and Structures, Equipment and Fixtures,

and Roads and Bridges

358,463.64

218,082.05

$ 430,521.40

*From report by Osborn, Clary & Co., C. P. A.

516 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment Revenue Retained Donations Earnings from Services Transfers to Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds

1966

1965

$

0.00 $

0.00

.00

.00

23.59

85.00

134,841.94 139,300.98

(--) 1,595.48 (--) 1,424.42

...$ 133,270.05 $ 137,961.56

4,981.54

5,924.79

22,092.77 729.75

30,950.59 693.59

$ 161,074.11 $ 175,530.53

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Miscellaneous
Total Expense Outlay
Lands, Buildings, and Improvements Contracts
Equipment--New
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Private Trust Funds

$ 66,124.82 $ 62,099.54

812.66

1,783.88

6,741.00

5,475.48

1,680.35

1,834.47

4,543.65

4,375.71

20,854.42

19,901.40

5,523.43

5,742.02

952.69

229.26

2,407.40

2,466.34

- 4,476.72

3,588.11

2,304.44

1,369.99

$ 116,421.58 $ 108,866.20

1,303.66 2,275.54

29,516.54 8,436.64

5,011.08

5,888.63

35,362.04 700.21

22,092.77 729.75

$ 161,074.11 $ 175,530.53

517
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
OSBORN, CLARY & COMPANY
Certified Public Accountants
Atlanta 3, Georgia
September 29, 1966
Honorable E. B. Davis State Auditor State Capitol Atlanta, Georgia
Sir: In accordance with your instructions, we have made an audit of the ac-
counting records of Franklin D. Roosevelt Warm Springs Memorial Commission of the State of Georgia, for the year ended June 30, 1966, and submit herewith our report.
The Commission was created by the 1946 General Assembly of Georgia to serve as an agency to accept deeds to a portion of the property of Georgia Warm Springs Foundation, Warm Springs, Georgia, for the State of Georgia, and to develop and maintain a memorial to perpetuate the memory of the late Franklin D. Roosevelt. The Commission was granted perpetual existence and received deeds in the name of the State of Georgia on June 23, 1947.
The Commission consists of seventeen members. The original members were appointed by the Governor in 1946. As their respective terms expire, their successors are chosen by a majority of the members of the Commission for terms of seven years each, except that any person chosen to fill a vacancy shall serve only for the unexpired term. The present members and officers with the expiration of their respective terms are listed in the unit report.
The asset and liability accounts of the Commission at June 30, 1966, were examined. 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, 1966, is set forth
in detail in the balance sheet.
OPERATIONS After meeting all operating expenses, including maintenance of physical
properties and provision for their depreciation, the net profit amounted to

518
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

$10,074.94, as compared with a net profit of $13,528.51, 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:

Sales Cost of Sales

Year Ended

6-30-66

6-30-65

___$ 170,942.24 $ 161,708.69

31,884.63

27,967.09

Year Ended

6-30-66 6-30-65

100.00% 100.00%

18.65

17.29

Gross ProfitDirect Operating Expenses

$ 139,057.61 $ 133,741.60

45,067.01

41,560.51

81.35 26.36

82.71 25.70

Direct Operating Profit._.$
General and Administrative Expenses,..

93,990.60 $ 85,698.41

92,181.09 80,174.04

54.99 50.13

57.01 49.58

Operating Profit Other Income

$ 8,292.19 $ 12,007.05 4.86

7.43

1,782.75

1,521.46 1.03

.94

Net Profit

$ 10,074.94 $ 13,528.51 5.89% 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, 1966 Charges Not Requiring Funds--Depreciation

$ 10,074.94 11,606.45 $ 21,681.39

FUNDS APPLIED: Outlay-- Buildings and Structures Equipment and Fixtures

..$ 1,157.85 1,850.25 $ 3,008.10

Write-Off of Account Receivable

804.89 ( 3,812.99)

Increase in Working Capital

$ 17,868.40

ASSETS
Petty cash change funds on hand, $600.00, 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,

519 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

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, 1966, is shown in detail in Schedule 4 of the unit report, and was as follows:

Balance per Bank Deposit in Transit

$ 25,405.02 787.43

Checks Outstanding

$ 26,192.45 1,590.66

Balance per Books

$ 24,601.79

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 August 30, 1966, and the deposit covering cash receipts of August 29, 1966, was immediately prepared and sent to the Bank of Manchester and the receipt therefor was verified. In order to verify the June 30, 1966 deposit in transit, we examined the cash receipts for the period from July 1, 1966 to August 29, 1966 and reconciled the bank's statement for the two months.
An advance which had been made to an employee in prior years was repaid early in the year currently under review.
The amount previously due from the Estate of Louise Street was deemed to be uncollectible. The Commissioners, by action on April 12, 1966, passed a resolution to charge this amount of $804.89 off the books.

520 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

The fund balances at June 30, 1966, were as follows:

Budget Fund

Cash on Hand

$

Bank of Manchester

Citizens and Southern National Bank_

Meriwether Federal Savings and

Loan Association

First Federal Savings and Loan

Association, LaGrange, Georgia

Fulton Federal Savings & Loan

Association, Atlanta, Georgia

600.00 22,457.60
304.44
1,000.00
1,000.00
10,000.00

Private Trust Fund
0.00 2,144.19
.00
.00
.00
.00

Total 600.00
24, 601.79 304.44
1,000.00
1,000.00
10,000.00

$ 35,362.04 $ 2,144.19 $ 37,506.23

Inventories of merchandise for resale, $33,401.17, 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, $1,150.36, represent portions of insurance applicable to periods subsequent to June 30, 1966.

Fixed assets are stated at cost or appraisal value, $427,697.62, less adequate reserve for depreciation in the amount of $69,233.98.

Additions to outlay, detailed in Schedule 3 of the unit report, are as follows:

Buildings and Structures Equipment and Fixtures Forestry

$ 265.81 2 275.54 l'o37.85

$ 3,579.20

LIABILITIES
The records were examined as to liabilities at June 30, 1966, and we believe that all liabilities are fully disclosed in the balance sheet.

521 FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION

The current liabilities, $12,439.35, represent amounts due as follows:

Trust Accounts-- State Sales Tax Employees' Payroll Deductions
Trade Accounts Payable Other Accounts Payable

$ ----

700.21 1,443.98 9,840.89
454.27

$ 12,439.35

Other accounts payable represent commission due Mrs. Elizabeth Shoumatoff, $422.47, and royalty due to Mrs. Ruth Stevens on sales of "Hi Ya Neighbor" books sold, $31.80.
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, 1966, 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.

Respectfully submitted,
OSBORN, CLARY & COMPANY Certified Public Accountants

522

GEORGIA WATERWAYS COMMISSION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund--

ASSETS

$ 1,359.60

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS For Operations Subject to Budget Approval
Total Current Liabilities and Surplus

__$

o.OO

1,359.60 $ 1,359.60

523
GEORGIA WATERWAYS COMMISSION

CASH RECEIPTS STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment.
Total Revenue Allotments...
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$

0.00 $

0.00

.00

.00

.$

0.00 $

0.00

1,773.91

1,773.91

$ 1,773.91 $ 1,773.91

DISBURSEMENTS
GOVERNMENTAL COST Expense Travel Expense.. Supplies, Materials.... Communications
Total Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund--

$ 379.86 $

0.00

20.67

.00

13.78

.00

$ 414.31 $

0.00

1,359.60

1,773.91

$ 1,773.91 $ 1,773.91

524
GEORGIA WATERWAYS COMMISSION
COMMENTS
INTRODUCTION The Georgia Waterways Commission was created by the General Assem-
bly of Georgia approved December 10, 1953, and further expanded by an Act of the General Assembly approved March 13, 1957.
It is an Agency of the State of Georgia to which is assigned the 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 listed in the unit report.
FINANCIAL CONDITION The Georgia Waterways Commission ended the fiscal year on June 30,
1966, with a surplus of $1,359.60 for operations, subject to budget approval.

525

STATE BOARD OF WORKMEN'S COMPENSATION

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

.$ 23,336.37

LIABILITIES, RESERVES, AND SURPLUS
SURPLUS For Operations--Subject to Budget Approval

.$ 23,336.37

526

STATE BOARD OF WORKMEN'S COMPENSATION

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation.. Budget Balancing Adjustment Revenue Retained Earnings from Services... Transfers Other Spending Units
Net Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Private Trust Funds__

1966

1965

$ 512,676.00 $ 475,000.00 - (--) 72.72 ( -)15,251.58

___

332.85

331.00

(--) 9,31a 46 (- -) 8,383.72

$ 503,617.67 $ 451,695.70

10,441.16

10,498.70

>00
12 50

6,449.55 12.50

$ 514,071.33 $ 468,656.45

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Printing, Publicity.,.

Repairs, Alterations Rents

Regular

Authority Rentals

Insurance, Bonding

Pensions, Benefits

Indemnities

Equipment Purchases

Miscellaneous

._

Total Governmental Cost

NON-GOVERNMENTAL COST Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund. Private Trust Funds..

$ 377,867.49 $ 360,123.82

9*672.60

7,792.64

9'167.47

9,407.67

_ x3 027 11

13,367.18

965.59

791.17

1 619.94

1,319.13

5,800.25

26,127.00

_

140.00

35,191.08

gg g2

378.15

g35 00

4,549. 62 23,701.83
140.00 31,956.45
25.25 4,648.88
321.61

$ 480,281.30 $ 458,145.25

10,453.66

10,498.70

23,336.37 00

.00 12.50

$ 514,071.33 $ 468,656.45

527
STATE BOARD OF WORKMEN'S COMPENSATION
COMMENTS
FINANCIAL CONDITION The State Board of Workmen's Compensation ended the fiscal year on
June 30, 1966, with a surplus of $23,336.37.
STATE REVENUE COLLECTIONS The State Board of Workmen's Compensation 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, 1966, $512,603.28 was collected, after deductions for refunds and adjustments; and this amount was transferred to the State Treasury.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the State Board of Workmen's Compensation for the year ended June 30, 1966, was $512,676.00, less $72.72 budget balancing adjustment, leaving a net appropriation of $512,603.28.
In addition to the $512,603.28 provided as the current year's appropriation, $332.85 was received as fees for copies of records, making total receipts of $512,936.13.
From the $512,936.13 received, $464.12 was transferred to the Employees' Retirement System, $1,202.47 to the State Personnel Board for the pro rata cost of Merit System Administration, $100.00 for the Merit System Accident Control Seminar and $7,551.87 for Employees' Health Insurance Fund, leaving net departmental revenue of $503,617.67.
There was no cash balance on hand at the beginning of the fiscal period; therefore, the net departmental revenue of $503,617.67 represented the available funds with which to meet expenditures approved on budget for the year ended June 30, 1966.
$480,281.30 of the available funds was expended for budget items of expense: and $23,336.37 remained on hand June 30, 1966, the end of the fiscal year.

i

528 STATE BOARD OF WORKMEN'S COMPENSATION

COMPARISON OF OPERATING COSTS

The Board's expenditures for operating costs the past three years are compared in the following statement:
YEAR ENDED JUNE 30th

EXPENSE

1966

1965

1964

Personal Services

$ 377,867.49 $ 360,123.82 $ 347,400.20

Travel Expense

9,672.60

7,792.64

8,487.59

Supplies, Materials

9,167.47

9,407.67

7,453.41

Communications

13,027.11 13,367.18 13,426.84

Printing, Publicity

965.59

791.17

' 801.74

Repairs, Alterations

*.... 1,619.94

1,319.13

53&54

Rents

31,927.25 28,251.45 28,368.96

Insurance, Bonding

140.00

140.00

246.50

Pensions (To Retirement System) ___ 35,191.08 31,956.45 29,484^ 00

Indemnities

89.62

25.25

!oo

Equipment Purchases

378.15

4,648.88

1,296.35

Miscellaneous

235.00

321.61

257.00

Number of Employees on Payroll June30tb

$ 480,281.30 $ 458,145.25 $ 437,756.13

61

61

55

GENERAL
On June 30, 1966, the State Board of Workmen's Compensation was composed of the members listed in the unit report.
Marion Roscoe Lowery is bonded as Chairman and Member of the State Board of Workmen's Compensation for the term beginning May 1 1965 and ending May, 1969, in the amount of $10,000.00. 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. 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. James C. Pullen is bonded for $10,000.00 as Secretary-Treasurer of the State Board of Workmen's Compensation. Mrs. Mary Lou Pope is bonded for $10,000.00 as Assistant Secretary-Treasurer of the State Board of Workmen's Compensation.
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, pages 31-32.

529
UNIVERSITY SYSTEM OF
GEORGIA

530

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks

Budget Fund..

_$ 181,561.78

Public Trust Funds.._

20,416.68

Private Trust and Agency Funds

Georgia Income Tax Fund

$(--) 5.88

PortraitFund

304.91

299.03 $ 202,277.49

Investments Budget Fund U. S. Treasury Securities and Certificates of Deposit Public Trust Funds Student Notes

$3,955,000.00 5,514.77

3,960,514.77

Accounts Receivable Georgia Higher Education Facilities Commission.

15,000.00

Total Current Assets._

_.

$4,177,792.26

531

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding.,

$ 26,810.22

RESERVES

Tor Working Capital

-

For Plant Fund

Architects'Fees

Chancellor's Residence

$ 15,000.00

.$ 25,664.30 1,500.12

27,164.42

For Porter Fund--Negro Education

14,484.49

For Dormitory Funds

'.'. 30,010.59

For Insurance Funds

- 4,033,456.47

For Graduate Education

4,598.39

For Public Trust Funds--Wm. H. Black Loan Fund. 25,931.45

For Private Trust and Agency Funds

Georgia Income Tax Fund... .$(--) 5.88

Portrait Fund

304.91

299.03

4,150,944.84

SURPLUS For Operations Subject to Budget Approval

Total Current Liabilities, Reserves, and

Surplus

-

-

37.20 $4,177,792.26

532

UNIVERSITY SYSTEM OP GEORGIA

REGENTS' OFFICE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment... Revenue Retained Grants--U. S. Government Interest Earned Earnings, Educational Services... Transfers Other Spending Units
NON-REVENUE Public Trust Funds Income on Investments Investments. Private Trust Funds

1966

1965

$ 59,181,500.00 $ 50,780,000.00

34,150.00

1,013,207.00

97,110.00 174,335.80 14,514.49 (--)49,631,550.17

.00 141,914.92
9.00 (--)44,381,091.62

$ 9,870,060.12 $ 7,554,039.30

855.98 1,396.47 3,838,452.02

561.04 197.29 561,482.49

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

3,852,224.24 18,693.73 300.65

3,413,793.57 17,935.40 150.65

$ 17,581,983.21 $ 11,548,159.74

533

UNIVERSITY SYSTEM OF GEORGIA

REGENTS' OFFICE

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Regular

Authority Rentals

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Grants to DeKalb Junior College

Regional Education Board

Graduate Education for Negroes

Regents Scholarships

Other

-

1966

$

350,447.66

30,101.89

10,782.55

19,133.36

638.77

12,920.10

5,788.09

3,416.56 8,138,348.15 (--) 248,664.54
7,664.64 19,184.07

-__.

471,100.00 56,000.00
206,155.40 200,000.00
1,871.42

Total Expense

$ 9,284,888.12

Outlay Lands, Buildings, and Improvements Personal Services Contracts Equipment--New

149,574.70 133,665.88
17,593.88

1965
243,599.00 25,038.93 6,275.98 12,633.44 .00 12,242.02 1,713.37
1,632.00 6,220,117.76 -) 214,850.54
5,218.42 8,170.56
191,300.00 63,500.00 219,600.53 200,000.00
1,053.20
6,997,091.67
.00 118,516.96
.00

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

529.50 3,838,447.76

.00 561,332.49

CASH BALANCES, JUNE 30th

Budget Fund

Public Trust Funds

.

Private Trust Funds

4,136,561.78 20,416.68 304.91

3,852,224.24 18,693.73 300.65

$ 17,581,983.21 $ 11,548,159.74

534
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
COMMENTS
FINANCIAL CONDITION
The Regents' Office of the University System of Georgia ended the fiscal year on June 30, 1966, with a surplus of $37.20 after providing reserves as enumerated on the Consolidated Balance Sheet.
AVAILABLE DEPARTMENTAL REVENUE AND OPERATING COSTS
State appropriation for the operation of the Regents' Office of the University System of Georgia in the year ended June 30, 1966, was $54,851,500.00 which was increased to $54,885,650.00 by transfer of $34,150.00 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, 1966, was $4,330,000.00. In addition to the funds provided as the current year's appropriations, the office received $172,898.73 from interest on insurance account funds invested, $1,437.07 from interest on architectural fee funds invested, $12.00 from sale of transcripts, $18.00 from lease renewals, $97,110.00 from the U. S. Treasury, $14,484.49 from the Love-Holmes Holding Commission, and transfer of $2,400.00 from the State Soil and Water Conservation Committee, making total receipts for the year $59,504,010.29.
From the $59,504,010.29 received, $49,563,840.17 was transferred to the various branches of the University System, $70,010.00 was transferred to the State Technical Services Commission, and $100.00 to the Personnel Board, Merit System Administration, leaving net departmental revenue of $9,870,060.12.
The net departmental revenue of $9,870,060.12 and the $3,852,224.24 cash balance on hand at the beginning of the fiscal period made a total of $13,722,284.36 funds available with which to meet expenditures approved on budget for the fiscal year ended June 30, 1966.
$9,284,888.12 of the $13,722,284.36 available funds was expended for budget approved items of expense and $300,834.46 for outlay in the year and $4,136,561.78 remained on hand June 30, 1966, the end of the fiscal year.

535
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE

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 30th

BY ACTIVITY

1966

Central Office,.

.$ 462,155.95

Plant Funds

Rentals..

8,138,348.15

Architects Fees, Surveys, Land

and Buildings

300,834.46

Sou. Regional Education Board..

56, COO. 00

Regents Scholarships

200,000.00

Graduate Education

206,155.40

Insurance Fund

(--) 248,871.38

Grants to Junior Colleges

471,100.00

1965

1964

320,379.52 $ 289,358.23

6,220,117.76 4,539,514.34

118,516.96 63,500.00 200,000.00 219,600.53 (--) 217,806.14 191,300.00

190,696.93 64,250.00 100,000.00 204,524.21 38,302.91
.00

$ 9,585,722.58 $ 7,115,608.63 $ 5,426,646.62

BY OBJECT

EXPENSE

Personal Services

... $ 350,447.66 B 243,599.00

Travel Expense

30,101.89

25,038.93

Supplies..

10,782.55

6,275.98

Communication

19,133.36

12,633.44

Heat, Lights

638.77

.00

Printing and Publications

12,920.10

12,242.02

Repairs Rents--Regular

-

5,788.09

3,416.56

1,713.37 1,632.00

Rents--Bldgs. (Bldg. Auth.) .. 8,138,348.15 6,220,117.76

Fire Ins. for Units' Ins. Fund. (--) 248,871.38 (--) 217,806.14

Insurance

--

-

Pensions (Ret. Systems)

206.84 7,664.64

2,955.60 5,218.42

Equipment

19,184.07

8,017.56

Miscellaneous Copyright Registration

4.00

.00

Sou. Regional Educ. Board..

56,000.00

63,500.00

Graduate Educ. for Negroes. 206,155.40

219,600.53

Regents Scholarships

200,000.00

200,000.00

Subscriptions, Dues Freight, Express..

1,632.29 235.13

1,038.20 15.00

Grants to DeKalb Jr. Col

471,100.00

191,300.00

224,387.31 31,437.13 6,421.38 8,604.61
.00 5,722.24
691.20 1,632.00 4,539,514.34 38,302.91
69.93 3,766.44 5,558.54
.00 64,250.00 204,524.21 100,000.00
1,067.45 .00 .00

Total Expense

.$ 9,284,888.12 $ 6,997,091.67 $ 5,235,949.69

536 UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE

BY OBJECT (Cont'd)

OUTLAY

Land, Buildings, and

Improvements--

$

YEAR ENDED JUNE 30th

1966

1965

1964

300,834.46 $ 118,516.96 $ 190,696.93

$ 9,585,722.58 $ 7,115,608.63 $ 5,426,646.62

Number of Employees on Payroll

June 30th

40

30

25

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 listed in the unit report.
In the fiscal year ended June 30, 1966, $56,000.00 was paid by the Regents of the University System to the Southern Regional Board, of which $23,000.00 was for Administrative expense, $27,000.00 for ten medical students at Meharry Medical College and $6,000.00 for four students in veterinary medicine at Tuskegee Institute. Disbursements 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, 1966, for graduate education for Negroes amounted to $206,155.40. A list of these disbursements 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 be-

537
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
ginning through June 30, 1966, amounted to 3,646,536.20, distributed by years, as listed in unit report.
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 35 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 disbursements 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, 1966, $679,020.69 was collected from units of the University System for fire insurance premiums and $172,898.73 interest was earned on funds invested. From the amount collected and the balance of $3,611,686.36 on hand at the beginning of the period, $430,149.31 was paid for insurance premiums. The net excess of receipts over disbursements increased the $3,611,686.36 balance in the Insurance Fund at the beginning of the fiscal year to $4,033,456.47 on June 30, 1966. $39,912.67 received from insurance companies for fire losses was transferred to the units of the University System.
Outlay disbursements for lands, buildings, and improvements in the year ended June 30, 1966, were $753,331.63, of which $602,071.87 was for architects' fees, surveys and soil testing, $54,149.76 for the Chancellor's residence, and $97,110.00 for Higher Education Facilities Act construction projects under the University System Building Authority. $452,497.17 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 $149,574.70 for architects' fees, surveys, and soil testing and net outlay disbursements of $300,834.46

539
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
In the period under review $471,100.00 was paid in grants to DeKalb Junior College.
See audit report for the year ended June 30, 1965, for quoted sections of the Georgia Code known as the "Junior College Program of the State of Georgia." These sections were 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.
Membership of the Board of Regents of the University System of Georgia is listed in the unit report.
L. R. Siebert was bonded as Executive Secretary of the Board of Regents of the University System of Georgia through June 30, 1966, in the amount of $100,000.00. James A. Blissit is bonded for $100,000.00 as Treasurer of
a the Board of Regents of the University System of Georgia. On file and pre-
sented for examination is schedule bond covering all employees of the University System for $100,000.00 each.

540

UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and Investments

Educational and General.--

..-

Auxiliary Enterprises

Plant Fund

Public Trust Funds

Private Trust and Agency Funds.--

Accounts Receivable Educational and General Auxiliary Enterprises

Notes Receivable Plant Fund--Student Loans Public Trust Funds

Inventories Educational and General--Warehouse Auxiliary Enterprises

Total Current Assets

---$ 77,221.41 37,711.75 177,234.68 1,227.76
- 43,146.16 $ 336,541. 76

$ 55,790.45 11,946.11

67,736.56

$ 12,780.37 198,469.13

211,249.50

$ 13,645.64 13,281.98

26,927.62

$ 642,455.44

541

UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accts. Payable and Purchase Orders Outstanding

Educational and General--List on File

$

Auxiliary Enterprises--List on File

9, 563.56 9,370.23 $ 18,933.79

RESERVES Unearned Revenue Educational and General Auxiliary Enterprises

$ 45,809.94 13,947.00 $ 59,756. 94

Inventories Educational and General Auxiliary Enterprises

$ 13,645.64 13,281.98

26,927. 62

Public Trust Funds Plant Improvements For Restricted Funds
National Science Foundation College Work Study Program

$ 24,414.86 643.25

199,696.89 190,015. 05
25,058.11

For Working Capital Educational and General
For Capital Replacement Auxiliary Enterprises
For Private Trust and Agency Funds.

30,000.00
22,361.00 43,146.16

596,961.77

SURPLUS Educational and General Auxiliary Enterprises

$ 22,580.25 3,979.63

26,559.88

Total Current Liabilities, Reserves, and Surplus.

$ 642,455.44

542 UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Grants--Counties and Cities Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units_
Total Revenue Allotments

NON-REVENUE Public Trust Funds Gifts, Contributions Income on Investments Investments Private Trust Funds

CASH BALANCES, JULY 1st

Budget Fund

-

Public Trust Funds

Private Trust Funds.

1966

1966

$ 56,700.00 $ 85,699.46

43,698.00

42,768.14

34,267.47

75.00

5,436.24

3,501.00

684,288.97 630,247.55

900,954.00 868,910.00

.$1,725,344.68 $1,631,201.15

42,713.33 249.33
2,945.68 140,011.67

31,428.69 568.27
4,625.76 574,426.07

- 321,405.19 5,387.42 35,785.18

145,234.35 3,724.61 24,004.37

$2,273,842.48 $2,415,213.27

543 UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

DISBURSEMENTS GOVERNMENTAL COST

Expense

3;

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

:::

Rents--Regular

Insurance, Bonding

Pensions, Benefits

;

Equipment Purchases

Miscellaneous

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Repairs, Alterations Rents Equipment--New

Total Outlay

Total Governmental Cost

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$1,195,836.84 13,389.23 187,286.35 23,354.11 62,846.00 9,873.79 39,014.22 8,414.92 12,029.27 29,598.22 56,213.85 17,043.33

$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 39,918.30 31,623.03

$1,654,900.13 $1,405,844.80

$ 2,240.90 $ 2,062.10

280.25

634.10

48,147.16

5,092.41

31,760.00 31,412.04

17,253.59

9,984.86

$ 99,681.90 $ 49,185.51

$1, 754,582.03 $1,455,030.31

50,068.00 132,647.99

34,959.91 562,645.26

292,167.84 1,227.76
43,148.86

321,405.19 5,387.42 35,785.18

$2,273,842.48 $2,415,213.27

544
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Albany State College at Albany, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $22,580.25 in its Educational and General Fund, after providing the necessary reserve of $9,563.56 for accounts payable and purchase orders outstanding and reserving $45,809.94 for unearned revenue, $190,015.05 for plant improvements, $25,058.11 for National Science Foundation and College Work Study Program Funds, $30,000.00 for working capital and $13,645.64 for warehouse inventories.
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls, dormitories and other auxiliary enterprises at the College on June 30, 1966, was $3,979.63, after providing reserves of $9,370.23 for liquidation of accounts payable and purchase orders outstanding and reserving $13,947.00 for unearned revenue, $13,281.98 for inventories, and $22,361.00 for capital replacements.
AVAILABLE REVENUE AND OPERATING COSTS
EDUCATIONAL AND GENERAL
Allotment to the College by the Board of Regents in the year ended June 30, 1966, was $890,000.00 for operations, in addition to which $290,313.61 was collected in tuition and fees, $64,987.60 received from the U. S. Government and from the College Work Study Program included with the Private Trust and Agency Funds in prior years, $83,147.17 in other revenue as shown in schedule on page 14 of the unit report and $1,731.33 in transfers from Auxiliary Enterprises making total receipts for the year $1,330,179.71. From the $1,330,179.71 received, $2,000.00 was transferred to the Plant Fund for improvements, leaving net revenue receipts of $1,328,179.71.
The $1,328,179.71 net revenue together with the $77,940.63 cash balance on hand at the beginning of the fiscal year made a total of $1,406,120.34 available with which to meet the year's operating expenses for educational and general purposes.
$1,328,898.93 of the available funds was expended for current operating expense of the educational and general activities at the College and $77,221.41 remained on hand June 30, 1966, the end of the fiscal year.

545 UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

AUXILIARY ENTERPRISES
Revenue receipts from dormitories, dining halls and other auxiliary enterprises at the College in the year ended June 30, 1966, were $384,568.83. From the $384,568.83 received, $58,709.00 was transferred to the Plant Fund for improvements, and $1,731.33 to the Educational and General Fund, leaving net revenue receipts of $324,128.50.
The $324,128.50 net revenue and the $39,584.45 cash balance on hand at the beginning of the period made a total of $363,712.95 available for operating the Auxiliary Enterprises in the year.
$326,001.20 of the available funds was expended for operation of the Auxiliary Enterprises in the period under review; and $37,711.75 remained on hand June 30, 1966.
PLANT FUND
Allotment to the College by the Board of Regents in the year ended June 30,1966, was $15,000.00, less $4,046.00 paid to the dormitory fund maintained in the office of the Board of Regents. In addition to the net $10,954.00 received from the Board of Regents, $200.00 was received as rent, $369.54 interest and $803.93 principal was received on Plant Fund Student Loans, $2,000.00 was transferred from Educational and General and $58,709.00 from Auxiliary Enterprises making total receipts of $73,036.47 for the Plant Fund for the fiscal year ended June 30, 1966.
The $73,036.47 revenue and the $203,880.11 cash balance on hand at July 1, 1965, made a total of $276,916.58 available for plant improvements.
$99,681.90 of the available funds was expended for plant improvements and purchase of equipment; and $177,234.68 remained on hand June 30, 1966.

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 and General Student Welfare Plant Operations

YEAR ENDED JUNE 30th

1966

1965

1964

$ 209,607.82 $ 174,858.40 $ 152,036.11 38,418.18 32,634.25 24,838.99 153,404.81 112,120.34 98,291.60

546

UNIVERSITY SYSTEM OF GEORGIA

ALBANY STATE COLLEGE, ALBANY

YEAR ENDED JUNE 30th

BY ACTIVITY (Cont'd)

1966

1965

1964

EDUCATIONAL AND GENERAL (Cont'd)

Library

$ 58,391.83 $

Instruction

734,817.50

Columbus Center

.00

Research

62,694.37

College Work Study Program

71,564.43

49,079.65 $ 641,598.13 14,329.80
73,419.60 24,480.60

47,825.14 544,466.99 16,375.23
63,204.74 .00

Total Educational and General-.-.$1,328,898.93 $1,122,520.77 $ 947,038.79

AUXILIARY ENTERPRISES DiningHall Dormitories Bookstore SnackBar Post Office Laundry Health Services and Other
Total Auxiliary Enterprises
PLANT FUND Plant Improvements
Total Governmental Cost

$ 180,716.43 $ 167,390.81 $ 150,240.66

100,184.57

95,712.10

93,132.08

5,063.82

4,133.26

4,494.51

7,888.56

9,370.65

8,291.18

2,420.12

2,359.12

1,550.45

8,915.03

11,066.29

9,824.26

20,812.67

17,772.40

12,285.25

$ 326,001.20 $ 307,804.63 $ 279,818.39

$ 99,681.90 $ 49,185.51 $ 113,489.31 .$1,754,582.03 $1,479,510.91 $1,340,346.49

BY OBJECT

EXPENSE

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

-

Pensions, Benefits

Scholarships, Grants, Tuition

Equipment Purchases

Miscellaneous

$1,195,836.84 $1,027,822.91 $ 887,404.28

13,389.23

10,065.49

16,920.13

187,286.35

167,705.00

143,357.96

23,354.11

18.149.10

14,343.81

62,846.00

51,845.06

50,947.56

9,873.79

11,026. 52

9,590.80

39,014.22

29,692.30

14,712.89

8,414.92

6,880.25

894.65

12,029.27

9,794.33

18,529.60

29,598.22

25.803.11

23,388.93

.00

508.75

.00

- 56,213.85

39,918.30

29, 834. 05

17,043.33

31,114.28

16,932.52

$1,654,900.13 $1,430,325.40 $1,226,857.18

547
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY

BY OBJECT (Cont'd)
OUTLAY Land, Buildings, Improvements Equipment--New.

YEAR ENDED JUNE 30th

1966

1965

1964

$ 82,428.31 $ 39,200.65 $ 100,216.62

17,253.59

9,984.86

13,272.69

Total Governmental Cost
Number of Employees on Payroll June 30th
Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter

$1,754,582.03 $1,479,510.91 $1,340,346.49

183

156

155

1,289 1,264 1,259

1,095 1,150 1,087

1,036 1,076 1^046

Average Regular Term

1,271

1,110

1,053

Summer School

590

403

371

Governmental Cost--Regular Term Fall, Winter, Spring Quarters
Expense Outlay

$1,633,440.97 $1,412,023.57 $1,207,655.02

99,681.90

49,185.51 113,489.31

Summer School E xpense

$1,733,122.87 $1,461,209.08 $1,321,144.33

21,459.16

18,301.83

19,202.16

Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters
Expense Outlay

$1,754,582.03 $1,479,510.91 $1,340,346.49

$ 1,285.16 $ 1,272.10 $ 1,146.87

78.43

44.31

107.78

$ 1,363.59 $ 1,316.41 $ 1,254.65

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 29 624 38

Total

$27,953.17

548
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
This transfer of the Loan Fund to the Educational and General Fund was authorized by the Board of Regents, as shown in the excerpts from minutes of the meeting of the Board of Regents held June 11, 1958 quoted in the unit report.
In the period under review, $369.54 interest and $803.93 principal due was collected on these loans; and there remained a balance of $12,780.37 on loans made from proceeds of sand sales to be credited to the Plant Fund as collected.
Public Trust Funds receipts in the period ended June 30, 1966, were $45,908.34, which with the balance of $5,387.42 on hand at July 1, 1965, made a total of $51,295.76 available.
From the $51,295.76 available funds, $50,068.00 was disbursed in student loans leaving a balance of $1,227.76. National Defense Student Loans outstanding at June 30, 1966, were $198,469.13.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the fiscal year on June 30, 1966, amounted to $43,146.16 and these accounts are further detailed on pages 22-23 of the unit report, and these accounts are commented on in the unit report.

549
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
!: GENERAL
Accounts receivable shown on Consolidated Balance Sheet does not include a balance of $7,065.79 due from the Athletic Association for scholarships granted students in prior years. In the Audit Report for the year ended June 30, 1965, comments regarding this balance were made in the unit report.
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 Board of Regents of the University System.

550

UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and on Hand Budget Fund Educational and General Auxiliary Enterprises Plant Fund

.$ 291,559.23 228,680.71 169,818.94 $ 690,058.88

Public Trust Funds Private Trust and Agency Funds
Investments Public Trust Funds
Accounts Receivable Educational and General Auxiliary Enterprises..

7,550.03 154,227.78

$ 851,836.69

339,020.31

$ 2,375.23 1,771.79

4,147.02

Inventories Auxiliary Enterprises Campus Store.
Total Current Assets...

34,954.38 $1,229,958.40

551

UNIVERSITY SYSTEM OF GEORGIA

FORT VALLEY STATE COLLEGE, FORT VALLEY

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Budget Fund--Accounts Payable Educational and General Auxiliary Enterprises

_$ 153,094.71 13,372.44 $ 166,467.15

RESERVES Educational and General For Restricted Funds For Unearned Revenue For Working Capital

$ 5,236.20 38, 724.50 35,000.00 $ 78,960.70

Plant Fund--E. and G. For Improvements
Auxiliary Enterprises For Inventories For Unearned Revenue For Replacements

$ 34,954.38 4,750.83 29,611.95

169,818.94 69,317.16

PublicTrust Funds Private Trust and Agency Funds -.

346,570.34 154,227.78

818,894.92

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 61,879.05 182,717.28

244,596.33

Total Current Liabilities, Reserves, and Surplus.

$1,229,958.40

552
UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE, FORT VALLEY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Grants--Counties and Cities Donations Interest Earned Earnings, Educational Services Transfers--Public Trust Funds Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts, Contributions.. Income on Investments.. Transfers--Budget Funds Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 201,168.25 $ 142,280.25

92,992.12

81,222.47

-- 5,900.00

18,566.00

21,225.00

13,625.00

824,011.93 710,382.46

3,466.82

7,655.39

1,259,862.58 1,131,868.72

$2,408,626.70 $2,105,600. 29

68,463.10 4,150.60 (--) 3,466.82 2,330.60 -- 401,137.96

67,402.57 3,483.33 (--) 7,655.39 1,653.63 244,910.23

707,043.83 663,479.63

-

29,082.63

19,762.69

100,826.46

84,580.92

$3,718,195.06 $3,183,217.90

553 UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE, FORT VALLEY

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other
Total Expense Outlay
Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Rents Contracts Miscellaneous
Equipment--New
NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$1,635,606.35 18,339.96
281,499.14 14,222.13 92,198.00 9,317.84 8,155.76 7,621.14 18,992.84 34,354.57 100,400.64

$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

2,778.00 15,155.09

3,215.00 14,163.83

$2,238,641.46 $1,809,705.23

8,919.73

6,022.32

,,

96.00

6,575.20

21,127.68

96,188.45

.00

.._ 48,040 81

3,089.38 .00
19.50 2,965.00
.00 159,025.90
2.45 87,228.63

_.,, 93,010.08 347,905.84

55,564.20 228,664.69

690,058.88 7,550.03
154,058.58

707,043.83 29,082.63 100,826.46

$3,718,195.06 $3,183,217.90

554
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Fort Valley State College ended the fiscal year on June 30, 1966,
with a surplus of $61,879.05 in Educational and General Fund, after providing the necessary reserve of $153,094.71 to cover accounts payable and purchase orders outstanding, and reserving $169,818.94 for plant improvements, $5,236.20 for Restricted Funds, $38,724.50 for unearned revenue, and $35,000.00 for working capital.
AUXILIARY ENTERPRISES There was a surplus of $182,717.28 in the Auxiliary Enterprises at the
College on June 30, 1966, after making provision for liquidation of $13,372.44 n accounts payable and reserving $29,611.95 for plant improvements, $4,750.83 for unearned revenue and $34,954.38 for inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Allotments to the College by the State Board of Regents in the year ended June 30, 1966, was $1,243,000.00 for operations.
In addition to the allotments by the State Board of Regents, $8,759.96 was received from the State Board of Education, $10,000.00 from the University of Georgia, $324,389.84 from student fees, $295,060.37 from gifts and grants, $3,466.82 from Public Trust Funds, $2,700.00 from interest on savings and $12,665.31 from other sources, making total revenue of $1,900,042.30.
From the $1,900,042.30 total revenue received, $5,095.00 was transferred to Plant Fund leaving net revenue receipts in the amount of $1,894,947.30.
The $1,894,947.30 net revenue receipts and the $190,097.39 cash balance at the beginning of the fiscal period on July 1, 1965, made $2,085,044.69 funds available with which to meet educational and general costs for the fiscal year ended June 30, 1966.
$1,793,485.46 of the available funds was expended for educational and general operating expenses in the year ended June 30, 1966; and $291,559.23 remained on hand June 30, 1966.

555
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Receipts from Auxiliary Enterprises in the fiscal year were $487,024.51, of which $149,731.78 was from dormitory rents, $251,022.45 from dining hall' $32,195.31 from laundry, $8,258.50 from property rentals, $19,142.47 net from campus store and other sales as shown in detail on page 12 of the unit report, $26,139.00 from health service fees, and $535.00 was transferred from the State Department of Education.
From the $487,024.51 received, $76,243.32 was transferred to Plant Fund, and $2,432.38 to the State Board of Regents, leaving net revenue receipts in the amount of $408,348.81.
The $408,348.81 net revenue receipts in addition to the cash balance of $265,487.90 at the beginning of the fiscal year made a total of $673,836.71 available with which to meet operating expenses of the Auxiliary Enterprises in the year ended June 30, 1966.
$445,156.00 was expended from Auxiliary Enterprises during the fiscal year as shown in detail on page 13 of the unit report, leaving a cash balance of $228,680.71 on June 30, 1966, the end of the period under review.
PLANT FUND
AVAILABLE REVENUE AND IMPROVEMENT COST
Total cash receipts of the Plant Fund in the year ended June 30, 1966, were $105,330.59, of which $5,000.00 was received from the National Science Foundation, $467.27 from sale of pulpwood, $18,525.00 from interest earned on time deposits, $5,095.00 in transfers from Educational and General Fund and $76,243.32 in transfers from Auxiliary Enterprises.
The $105,330.59 revenue and the $251,458.54 cash balance on hand July 1, 1965, made a total of $356,789.13 available for plant improvements.
$186,970.19 of the available funds was expended for plant improvements and purchase of equipment; and $169,818.94 remained on hand at June 30 1966.

556 UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY

COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL

Administration and General

$

Student Welfare

Plant Maintenance

Library

Instruction

Farm
Research. Related Services and Student Aid.__,,

235,856.90 $
36,640.76 265,854.09 107,333.20
952,027.41 22,325.81
8,871.34 164,573.95

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

$1,793,485.46 $1,456,213.45 $1,214,024.32

AUXILIARY ENTERPRISES Dormitories Dining Hall Rental Property Laundry Campus Store Infirmary

$ 137,317.16 - 250,590.97
752.24 24,983.36 15,562.86 15,949.41

102,615.93 200,672.70
263.60 19,130. 66 17,511.51 13,297.38

84,949.18 184,476.10
3,081.06 17,408.97 84,589.14 12,576.07

$ 445,156,00 $ 353,491.78 $ 387,080.52

PLANT FUND

Plant Improvements

-

Total Governmental Cost

$ 186,970.19 $ 252,330.86 $ 129,837.34 $2,425,611.65 $2,062,036.09 $1,730,942.18

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding

$1,635,606.35 $1,325,949.97 $1,094,341.26

18,339.96

17,056.57

14,754.86

281,499.14 232,855.05 268,762.91

14,222.13

13,087.60

10,409.92

92,198.00

75,796.28

71,535.57

9,317.84

4,879.84

6,708.19

8,155.76

11, 111. 66

10,984.85

- 7,621.14

20,744.06

12,355.95

18,992.84

17,405.81

28, 848.09

557
UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE, FORT VALLEY

BY OBJECT (Cont'd)
EXPENSE (Cont'd) Pensions, Benefits Grants Equipment Purchases.. Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

1964

$ 34,354.57 $ .00
100,400.64 17,933.09

30,746.21 $ .00
42,693.35 17,378.83

28,914.11 2,050.00 38,037.32 13,401.81

$2,238,641.46 $1,809,705.23 $1,601,104.84

OUTLAY

Lands, Buildings, and Improvements. 138,929.38

Equipment--New..

48,040.81

165,102.23 87,228.63

86,343.84 43,493.50

Total Governmental Cost

.$2,425,611.65 $2,062,036.09 $1,730,942.18

Number of Employees on Payroll

June 30th

Regular

Labor..

--

165

146

131

81

97

84

246

243

215

Average Enrollment Fall Quarter Winter Quarter Spring Quarter-

Average Regular Term...

n

Summer School Average

'=:,.! Governmental Cost Regular Term

Fall, Winter, Spring Quarters

Expense

-

Outlay.

Regular Term.

1%

Summer School-

,

1,556 1,532 1,462
1,517
660

1,411 1,385 1,322
1,373
629

1,246 1,161 1,156
1,188
615

$2,173,701.46 $1,757,058.57 $1,545,812.84 186,970.19 252,330.86 129,837.34

.$2,360,671.65 $2,009,389.43 $1,675,650.18

64,940.00

52,646.66

55,292.00

$2,425,611.65 $2,062,036.09 $1,730,942.18

558 UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY

Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters Expense Outlay

YEAR ENDED JUNE 30th

1966

1965

1964

.$ 1,432.89 $ 1,279.72 $ 1,301.20

123.25

183.78

109.29

$ 1,556.14 $ 1,463.50 $ 1,410.49

PUBLIC TRUST FUNDS

Public Trust Funds at the College on June 30, 1966, amounted to $346,570.34 and consisted of the following assets:

Cash in Banks

$ 7,550.03

Investments-- Stocks U. S. Bonds University System Building Authority Bonds Student Loans

19,392.46 50,100.00 11,894.23 257,633.62

$346,570.34

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1966, amounted to $154,227.78 and these accounts are scheduled in detail on pages 23-24 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 Regent's Central Office.
The cash balance of Auxiliary Enterprises at June 30, 1966, included $1,245.16 in returned checks. Returned checks on hand at July 1, 1965, amounted to $1,073.68. Every effort should be exercised to collect these returned checks.

559
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
A special audit was made of payroll records of the Fort Valley State Coljl lege for the period July 1, 1964, through November 30, 1965, for the purpose :C of verifying irregularities in the payroll records of the College.
These irregularities are reported in a separate examination by the Department of Audits filed under date of January 4, 1966.
The net salary check of Rashe W. Stephens, held by the College, was forwarded to the State Probation Office and a check in the amount of $3,506.16 which represents total fraudulently appropriated funds, as shown by the above mentioned audit, was refunded to the College by the State Probation Office on March 26, 1966.

560

UNIVERSITY SYSTEM OF GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash. Budget Fund Educational and General Operations Plant Improvements Restricted Funds

..$ 90,869.50 267,067.63
.. (--) 8,005.51 $ 349,931.62

Auxiliary Enterprises

12,001.23

Private Trust and Agency Funds.. Public Trust Funds

$ 361,932.85 88,458.08 2,632.49 $ 453,023*42

Investments Public Trust Funds--Student Notes..
Accounts Receivable Educational and General Auxiliary Enterprises.

281,416,13

$ 47,479.00 18,677.73

66,156*73

Inventories Educational and General--Warehouse.. Auxiliary Enterprises--Stores

$ 6,722.16 29,983.83

36,705.99

Total Current Assets

$ 837,302.27

561

UNIVERSITY SYSTEM OF GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 19,465.41 10,200.45 $ 29,665.86

RESERVES For Unearned Revenue Educational and General. Auxiliary Enterprises

49,239.39 26,517.63 $ 75,757.02

For Working Capital--Educational and General

For Plant Improvements--

-

For Restricted Funds

For Private Trust and Agency Funds

For Public Trust Funds

For Inventories

-

35,000.00 267,067.63 (--) 8,005.51 88,458.08 284,048.62 36,705.99

779,031.83

SURPLUS--FOR OPERATIONS Educational and General Auxiliary Enterprises

.$ 34,643.70 (--)6,039.12

28,604.58

a

Total Current Liabilities, Reserves, and Surplus

a

$ 837,302.27

562
UNIVERSITY SYSTEM OF GEORGIA SAVANNAH STATE COLLEGE, SAVANNAH

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts, Contributions Income on Investments Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1966

$ 20,000.00 $

0.00

27,895.75

37,835.77

8,392.65

2,552.09

674,614.56 551,902.14

1,089,500.00 1,275,515.22

$1,820,402.96 $1,867,805.22

68,760.39 455.05
2,015.84 326,222.18

48,469.09 162.35
1,008.06 233,265.88

380,699.81 3,406.21 59,077.71

119,582.23 8,795.71 36,231.66

$2,661,040.15 $2,315,320.20

563
UNIVERSITY SYSTEM OF GEORGIA SAVANNAH STATE COLLEGE, SAVANNAH

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services--

-

-

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water...

Printing, Publicity.

Repairs, Alterations..

i

Rents--Regular.

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships

Other

Total Expense.
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Rents... Insurance, Bonding Contracts Equipment--New....

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th

Budget Fund

Public Trust Funds

-

Private Trust Funds

1966

1965

-..$1,166,136.38 20,318.91 234,414.38 19,268.42 78,130.92 15,056.21 7,093.73 33,642.88 14,933.47 30,958.30 89,847.08

$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

26,046.19 38,899.83

.00 37,353.33

$1,774,746.70 $1,520,879.18

5,346.04 3,603.76
913.00 955.50 22,632.00 314.06 13,960.52 16,698.34

1,759.29 .00
225.00 16,953.50
.00 40,061.84 26,808.83

72,005.00 - 315,693.40

55,029.00 210,419.83

-- 361,932.85 2,632.49 69,606.49

380,699.81 3,406.21 59,077.71

$2,661,040.15 $2,315,320.20

564
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL At the close of the fiscal year on June 30, 1966, the Savannah State Col-
lege at Savannah, Georgia, had a surplus of $34,643.70 in Educational and General Funds, after providing the necessary reserve of $19,465.41 to cover outstanding accounts payable, and reserving $49,239.39 for unearned revenue, $267,067.63 for plant improvements, $35,000.00 for working capital, $6,722.16 for inventories, and $(--)8,005.51 for Restricted Funds.
AUXILIARY ENTERPRISES There was a deficit of $6,039.12 in the accounts of the Auxiliary Enter-
prises at the end of the year on June 30, 1966, after reserving $10,200.45 for liquidation of outstanding accounts payable, $26,517.63 for unearned revenue, and $29,983.83 for inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COSTS Total revenue with which to meet the year's educational and general op-
erating expenses and plant improvements was provided by $1,089,500.00 allotment by the Regents, $47,895.75 gifts and donations, $296,919.79 student fees, $66,790.45 transferred from Auxiliary Enterprises, and $11,643.93 from other sources, making total receipts of $1,512,749.92.
The $1,512,749.92 receipts and the beginning cash balance of $368,200.45 in the account at the beginning of the year made $1,880,950.37 net funds available with which to meet educational and general operating expenses.
$1,404,090.37 of the available funds was expended in the year for educational and general operating expenses, $62,505.16 was paid from Restricted Funds, $64,423.22 was paid for buildings and improvements; and $349,931.62 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE REVENUE AND OPERATING COSTS Total revenue from earnings of the Auxiliary Enterprises in the year was
$374,443.49, of which $215,982.65 was from dining halls, $118,086.83 from

565
UNIVERSITY SYSTEM OP GEORGIA

SAVANNAH STATE COLLEGE, SAVANNAH

dormitories, $20,149.17 from laundry, $(--)2,418.79 from College Center operations, $22,642.00 from health fees and $1.63 from other sources.
The $374,443.49 revenue receipts were reduced $66,790.45 by transfers to Plant Fund, leaving a net of $307,653.04 available for operation of the Auxiliary Enterprises.
The $307,653.04 net revenue receipts and the beginning cash balance of $12,499.36 in the account at the beginning of the fiscal year made $320,152.40 available with which to meet operating costs of the Auxiliary Enterprises in the year.
$308,151.17 was expended for cost of operating the Auxiliary Enterprises in the year, which left a balance in the account of $12,001.23 at the end of the year on June 30, 1966.

COMPARISON OF OPERATING COSTS

Expenditures for all activities at the College for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL Administrative and General Student Welfare Plant--Operations.. __ Plant--Improvements Library Instruction Extension.... Research Restricted Projects

$ 267,024.58 $ 200,249.30 $ 165,573.53

41,288.09

30,176.09

31,979.11

-.. 244,197.79 186,538.27 186,057.46

64,423.22

85,808.46

94,729.34

97,712.47

89,736.03

73,435.47

740,411.85 706,955.38 617,547.02

- 11,402.92

12,491.84

15,533.29

2,052.67

25,022.13

25,549.86

62,505.16

475.75

4,695.46

Total Educational and General $1,531,018.75 $1,337,453.25 $1,215,100.54

AUXILIARY ENTERPRISES DormitoriesHealth Service DiningHall Faculty Cottages College Center... Laundry..
Total Auxiliary Enterprises
Total Governmental Cost

$ 57,118.68 $ 56,318.75 $ 40,430.29

12,147.95

12,457.93

11,258.13

205,048.45 171,174.58 137,913.88

199.78

468.77

337.37

14,042.93

18,491.17

18,094.75

19,593.38

10,323.19

11,052.08

$ 308,151.17 $ 269,234.39 $ 219,086.50

$1,839,169.92 $1,606,687.64 $1,434,187.04

566 UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH

BY OBJECT
EXPENSE Personal Services Travel Expense. Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rent Insurance, Bonding Pensions--Retirement Systems Equipment Purchases Miscellaneous...

YEAR ENDED JUNE 30th

1966

1965

1964

$1,166,136.38 $1,050,819.38 $ 922,598.36

20,318.91

21,259.61

26,896.66

234,414.38 201,830.30 172,302.56

19,268.42

15,577.49

13,333.33

78,130.92

58,831.81

45,740.87

15,056.21

11,305.62

11,918.42

7,093.73

8,088.45

17,355.17

33,642.88

11,088.04

8,295.12

14,933.47

13,878.30

12,927.27

30,958.30

24,503.50

22,062.10

89,847.08

66,343.35

44,718.37

64,946.02

37,353.33

41,309.47

Total Expense

...$1,774,746.70 $1,520,879.18 $1,339,457.70

OUTLAY Lands, Buildings, Improvements, and Equipment

64,423.22

85,808.46

94,729.34

Total Governmental Cost

$1,839,169.92 $1,606,687.64 $1,434,187.04

Number of Employees on Payroll June 30th

174

166

161

Average Enrollment Regular Term Summer School
Governmental Cost--Regular Term Fall, Winter, Spring Quarters Expense Outlay

1,374 666

1,242 667

1,130 454

$1,695,231.70 $1,451,959.18 $1,286,904.70

64,423.22

85,808.46

94,729.34

$1,759,654.92 $1,537,767.64 $1,381,634.04

Governmental Cost--Summer School.. 79,515.00

68,920.00

52,553.00

Total Governmental Cost

$1,839,169.92 $1,606,687.64 $1,434,187.04

567
UNIVERSITY SYSTEM OF GEORGIA SAVANNAH STATE COLLEGE, SAVANNAH

Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters Expense Outlay

YEAR ENDED JUNE 30th

1966

1965

1964

1,233.79 $ 1,169.05 $ 1,138.85

46.89

69.08

83.83

$ 1,280.68 $ 1,238.13 $ 1,222.68

PUBLIC TRUST FUNDS Public Trust Funds held by the College at the close of the year on June
30, 1966, were $2,632.49 cash in bank and $281,416.13 student loans receivable. Analysis of receipts and payments of Public Trust Funds will be found on page 12 of the unit report.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College on June 30, 1966,
were $88,458.08. These accounts are detailed on pages 13 and 14 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.

UNIVERSITY SYSTEM OF GEORGIA
ALBANY JUNIOR COLLEGE, ALBANY
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Banks and Investments Educational and General Operating Account.. Construction Account
Total Current Assets..

$ 15,029.04 310,880.45
$ 325,909.49

LIABILITIES, RESERVES, AND SURPLUS CURRENT LIABILITIES
Accounts Payable and Purchase Orders Outstanding
RESERVES For Construction of Junior College Facilities..
SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus

$ 10,790.59 310,880.45 4,238.45
$ 325,909.49

570
UNIVERSITY SYSTEM OP GEORGIA ALBANY JUNIOR COLLEGE, ALBANY

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Grants--Counties, Cities Interest Earned Earnings, Educational Services Transfers Other Spending Units
NON-REVENUE Private Trust Eunds
CASH BALANCES, JULY 1st Budget Eund

1966

1965

$ 209,312.00 $

0. 00

.00 1,000,000. 00

44,302.79

27,527. 77

2,820.15

00

65,000.00

00

$ 321,434.94 $1,027,527. 77

844.77

00

1,005,189.06

00

$1,327,468.77 $1,027,527. 77

571 UNIVERSITY SYSTEM OP GEORGIA ALBANY JUNIOR COLLEGE, ALBANY

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services--

Travel Expense.

-

Supplies, Materials

Communications

-

Heat, Lights, Power, Water

Printing, Publicity..

Repairs, Alterations

Rents--Regular

Pensions, Benefits

,

Equipment Purchases

Miscellaneous.-.

-

Total Expense.

-

Outlay Lands, Buildings, Improvements Personal Services Printing, Publicity.. Pensions, Benefits. Contracts Equipment--New

Total Governmental Cost

NON-GOVERNMENTAL COST

Private Trust Funds.-

--

CASH BALANCES, JUNE 30th Budget Fund

1966

1966

...$ 36,302.93 $

0.00

4,191.90

.00

4,422.46

.00

- 1,516.56

.00

59.41

.00

298.23

.00

106.17

.00

1,050.55

.00

1,045.29

.00

3,435.53

.00

362.08

.00

.$ 52,791.11 $

0.00

62,118.30 24.00 159.22
885,272.88 349.00

22,338.71 .00 .00 .00 .00

$1,000,714.51 $ 22,338.71

844.77

.00

325,909.49 1,005,189.06 , 327,468. 77 $1,027, 527.77

573
UNIVERSITY SYSTEM OF GEORGIA
ALBANY JUNIOR COLLEGE, ALBANY
COMMENTS
FINANCIAL CONDITION
The Albany Junior College at Albany, Georgia, ended the fiscal year on June 30, 1966, with a current Educational and General Fund surplus of $4,238.45, after providing the necessary reserve of $10,790.59 for liquidation of outstanding accounts payable and purchase orders and reserving $310,880.45 for plant construction.
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Educational and General Fund was $321,434.94, of which $65,000.00 was provided by the Board of Regents of the University System, $209,312.00 from the U.S. Treasury as construction grants, $44,302.79 interest earned on investments, $2,800.00 application fees, and $20.15 from sale of pecans.
The $321,434.94 total revenue together with the $1,005,189.06 cash balance on hand at the beginning of the period made a total of $1,326,624.00 available with which to meet Educational and General Fund costs in the year.
$52,791.11 of the available funds was expended for Educational and General operating expense, $947,923.40 for plant construction and $325,909.49 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL
Schedule bond covering all employees of the University System for $100,000.00 each is handled by the Central Office of the Board of Regents of the University System and pertinent bond data will be found in Audit Report of the Board of Regents of the University System.
The books and records of the Albany Junior College in the period under I review were maintained in the Central Office of the Board of Regents of the
University System and were well kept.
The "Operating Account" balance at June 30, 1966, was transferred to the Albany Junior College to be administered by that facility. However, funds of the "Construction Account" continue to be administered by the Central Office of the Board of Regents of the University System.

574

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

CONSOLIDATED BALANCE SHEET

JUNE SO, 1966

ASSETS

CURRENT ASSETS Cash in Banks Educational and General Auxiliary Enterprises
Plant Fund Public Trust Funds Private Trust and Agency Funds.-

$ 144,200.22 143,240.14
- -- 98,732.32 10,075.90 51,242.09 $ 447,490.67

Accounts Receivable

Educational and General

M. J. Kregel--Travel Overpayment

Investments--Public Trust Funds

U. S. Bonds

-

Student Loans

$ 28,000.00 86,078.27

16.10 114,078.27

Inventories Dining Hall Campus Store

$ 6,557.66 32,670.78

39,228.44

Total Current Assets

$ 600,813.48

575
UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders Outstanding

Educational and General

.$

Auxiliary Enterprises....

5,916.26 1,503.00 $

7,419.26

RESERVES Educational and General For Unearned Revenue For Restricted Funds For Working Capital
Auxiliary Enterprises For Unearned Revenue For Inventories
Plant Fund For Plant Improvements
Public Trust Funds.. Private Trust and Agency Funds

$ 51,914.00 10,648.24 15,000.00 $ 77,562.24

$ 31,449.00 39,228.44

70,677.44

98,732.32 124,154.17 51,242.09

422,368.26

SURPLUS For Operations Educational and General___ Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

$ 60,737.82 110,288.14

171,025.96

$ 600,813.48

576
UNIVERSITY SYSTEM OF GEOEGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units..
Total Revenue Allotments...

NON-REVENUE

Public Trust Funds

Gifts for Principal-

-

Income on Investments

Investments

Private Trust Funds

CASH BALANCES, JULY 1st

Budget Fund

-

Public Trust Funds

-

Private Trust Funds

1966

1965

$ 41,368.99 $

71.00

8,180.43

8,240.01

-- 4,854.17

2,725.00

530,300.96 431,858.29

584,361.75 522,100.00

$1,169,066.30 $ 964,994.30

-

10,864.43

2,666.67

1,667.08

1,753.62

3,656.49

3,387.63

128,818.92 120,859.37

353,895.31 353,047.91

- - 5,506.90

11,600.98

30,856.61

12,466.18

$1,704,332.04 $1,470,776.66

577
UNIVERSITY SYSTEM OP GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity., Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Rents Contracts Equipment--New
Total Outlay
Total Governmental Cost
NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 676,943.05 $ 458,145.85

5,875.61

4,360.17

117,911.58

89,222. 59

12,020.04

5,504.39

35,781.10

31,254.79

4,602.59

3,475.38

4,479.73

4,922.88

6,846.70

3,325.27

8,505.37

7,609.84

21,689.57

13,009.65

69,411.50

36,275.19

4,635.35

4, 817.46

$ 968,702.19 $ 661,923.46

$ 4,193.04 $ 8,256.46

621.78

1,409.29

74.00

48.00

299.25

584.45

30,840.00

26,167.00

81,427.72 260,358.01

50,630.95

5,400.23

$ 168,086.74 $ 302,223.44

$1,136,788.93 $ 964,146.90

11,619.00 108,433.44

13,902.00 102,468.94

386,172.68 10,075.90 51,242.09

353,895.31 5,506.90
30,856.61

$1,704,332.04 $1,470,776.66

578
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Georgia Southwestern College at Americus, Georgia, ended the fiscal
year on June 30, 1966, with a surplus of $60,737.82 in the Educational and General Fund, after providing the necessary reserve of $5,916.26 for accounts payable and purchase orders outstanding, and reserving $51,914.00 for unearned revenue, $10,648.24 for Restricted Funds and $15,000.00 for working capital.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the Auxiliary Enter-
prises on June 30, 1966, was $110,288.14, after reserving $1,503.00 for accounts payable and purchase orders outstanding, $31,449.00 for unearned revenue and $39,228.44 for inventories.
PLANT FUND The $98,732.32 cash balance in the Plant Fund on June 30, 1966, is re-
served for plant improvements.
PUBLIC TRUST FUNDS Public Trust Funds at the College on June 30, 1966, amounted to
$124,154.17, of which $28,000.00 was invested in U. S. Bonds, $86,078.27 in student notes and $10,075.90 was cash in banks.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on deposit in bank at the close of the year on June 30, 1966, amounted to $51,242.09 and these accounts are detailed on pages 13 and 14 of the unit report.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COSTS Revenue with which to meet educational and general operating expenses
for the year was $786,169.00, of which $517,000.00 was provided by allotment made to the College by the State Board of Regents, $18,478.75 was transferred from the State Board of Education, $41,368.99 was received from

579
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
U. S. Government grants for the College Work Study, and Learning Resource Center Project, $8,180.43 from donations for operations, and $201,140.83 from tuition, fees, and rents.
From the $786,169.00 received, $6,500.00 was transferred to the Plant Fund, leaving net revenue in the amount of $779,669.00.
The $779,669.00 net revenue and the cash balance of $101,838.30 at the beginning of the fiscal year made a total of $881,507.30 available with which to meet educational and general costs for the fiscal year ended June 30,1966.
$737,307.08 of the available funds was expended for educational and general operating expenses; and $144,200.22 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue from operations of the Auxiliary Enterprises at the College in the year ended June 30, 1966, was $330,060.13, of which $900.00 was received from interest on savings, $117,057.40 from rents, $11,185.00 from student health program and $200,917.73 from sales and services as shown in detail on page 17 of the unit report.
From the $330,060.13 received, $60,064.70 was transferred to the Plant Fund, leaving net revenue in the amount of $269,995.43.
The $269,995.43 net revenue together with $104,639.82 cash balance at the beginning of the period made a total of $374,635.25 available.
$231,395.11 of the available funds was expended for current operating expenses of the Auxiliary Enterprises in the fiscal period, leaving $143,240.14 cash balance on hand June 30, 1966, the end of the fiscal year.
PLANT FUND
AVAILABLE REVENUE AND OPERATING COSTS
Revenue for plant improvements and equipment purchases for the fiscal year ended June 30, 1966, was $119,401.87, of which $48,883.00 was provided by allotment made to the College by the State Board of Regents, $3,954.17 from interest on time certificates of deposit, $6,500.00 from the Educational and General operating account and $60,064.70 from the Auxiliary Enterprises account.

580
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
The $119,401.87 revenue and the $147,417.19 cash balance on July 1,1965, made $266,819.06 available for capital outlay cost in the fiscal year ended June 30, 1666.
$168,086.74 of the available funds was expended for plant improvements and equipment, leaving $98,732.32 on hand June 30, 1966, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Operating costs for activities at the College for the past three years are compared in the following statement:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General Student Welfare Plant Operations Library.. Instruction
Total Educational and General

YEAR ENDED JUNE 30th

1966

1965

1964

$ 135,384.10 $ 96,041.32 $ 77,241.65

46,724.19

11,087.55

7'505.31

74,260.97

51,610.17

46,408.27

37,466.84

24,028.18

16,791.94

443,470.98 281,418.34 231,594.33

$ 737,307.08 $ 464,185.56 $ 379,541.50

AUXILIARY ENTERPRISES Dormitories Dining Hal] CampusStore Farm Student Health Apartments--Dwellings
Total Auxiliary Enterprises

$ 75,017.05 $ 71,685.62 $

137,754.67 111,480.47

16,725.21

13,231.29

75.00

.00

1,823.18

1,153.44

.00

187.08

74,370.29 83,037.19 9,431.25
833.72 848.12 1,932.66

$ 231,395.11 $ 197,737.90 $ 170,453.23

PLANT FUND Buildings, Improvements Equipment
Total Plant Fund
Total Governmental Cost

$ 117,455.79 $ 296,823.21 $ 11,977.52

50,630.95

5,400.23

8,054.65

$ 168,086.74 $ 302,223.44 $ 20,032.17

$1,136,788.93 $ 964,146.90 $ 570,026.90

581
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, PublicityRepairs, Alterations Rents,. Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense

YEAR ENDED JUNE 30th

1966

1965

1964

$ 676,943.05 $ 458,145.85 $ 377,406.32

5,875.61

4,360.17

3,622.48

117,911.58

89,222.59

64,669.33

12,020.04

5,504.39

4,484.06

35,781.10

31,254.79

27,313.04

_ 4,602.59

3,475.38

3,669.74

4,479.73

4,922.88

8,957.29

6,846.70

3,325.27

25,270.82

8,505.37

7,609.84

10,862.43

21,689.57

13,009.65

11,171.62

69,411.50

36,275.19

8,398.03

4,635.35

4,817.46

4,169.57

$ 968,702.19 $ 661,923.46 $ 549,994.73

OUTLAY
Buildings, Improvements... Equipment.

.$ 117,455.79 $ 296,823.21 $ 11,977.52

50,630.95

5,400.23

8,054.65

Total Outlay

$ 168,086.74 $ 302,223.44 $ 20,032.17

Total Governmental Cost

$1,136,788.93 $ 964,146.90 $ 570,026.90

Number of Employees on Payroll June 30th

113

88

82

Average Enrollment Pall Quarter Winter Quarter Spring Quarter

1,191

861

593

1,094

811

543

1,011

755

541

Average--Regular Term

1,099

809

559

Summer School

404

344

209

Governmental Cost--Regular Term

Fall, Winter and Spring Quarters

Expense

...$ 961,987.19 $ 656,083.46 $ 544,239.73

Outlay..

168,086.74 302,223.44

20,032.17

Total Regular Term Summer School

...$1,130,073.93 $ 958,306.90 $ 564,271.90

6,715.00

5,840.00

5,755.00

Total Governmental Cost

$1,136,788.93 $ 964,146.90 $ 570,026.90

582 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS

Annual Student Per Capita Cost

Regular Term

Fall, Winter and Spring Quarters

Expense

$

Outlay

$

YEAR ENDED JUNE 30th

1966

1965

1964

875.33 $ 152.94
1,028.27 $

810.98 $ 373.58
1,184.56 $

973.59 35.84
1,009.43

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.

ra

583 UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Budget Fund Educational and General For Operations For Plant Restricted Funds

$ 141,791.85 ,, 139,322.39
8,803.99 $ 289,918.23

Auxiliary Enterprises For Operations
Private Trust and Agency Funds
Accounts Receivable Educational and General Auxiliary Enterprises
Inventory Auxiliary Enterprises

68,583.98 $ 358,502.21 63,651.55
$ 422,153.76

..$

544.50

2,155.79

2,700.29

18,838.70

Total Current Assets...

$ 443,692.75

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

.$ 18,064.23 14,845.18 $ 32,909.41

RESERVES Unearned Revenue For Educational and General For Auxiliary Enterprises...

$ 72,794.25 200.00 $ 72,994.25

Inventory--Auxiliary Enterprises For Restricted Funds For Plant Fund For Replacements--Auxiliary Enterprises For Working Capital--Educational and General For Private Trust and Agency Funds

18,838.70 8,803.99 139,322.39 14,524.85 20,000.00 63,651.55

338,135.73

SURPLUS--FOR OPERATIONS Educational and General. Auxiliary Enterprises

$ 31,477.87 41,169.74

72,647.61

Total Current Liabilities, Reserves, and

Surplus...

-

$ 443,692.75

584

UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units...
Total Revenue Allotments NON-REVENUE
Private Trust Funds CASH BALANCES, JULY 1st
Budget Fund.. Private Trust Funds

1966

1965

$ 35,081.80 $ 34,435.18

5,464.68

3,465.25

485,610.71 249,194.34

827,573.54 1,754,000.00

.$1,353,730.73 $2,041,094.77

96,159.13

45,908.75

238,472.01 28,277.38

156,666.16 24,084.33

$1,716,639.25 $2,267,754.01

DISBURSEMENTS GOVERNMENTAL COST
Expense Personal ServicesTravel Expense Supplies, Materials Communications Heat, Lights, Water, Power Printing, Publicity.. Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other--

$ 832,742.50 $ 557,987.43

13,610.98

10,264.51

47,471.43

32,904.47

11,418.61

8,677.90

33,204.63

24,383.83

5,530.32

3,094.81

.. 7,463.94

3,433.26

6,409.62

.00

- 7,275.81

6,721.09

19,770.67

14,457.55

_ 70,251.59

43,326.41

31,967.49 2,113.91

25,928.81 4,904.94

Total Expense

-

.$1,089,231.50 $ 736,085.01

Outlay

Lands, Buildings, Improvements

Supplies, Materials

.00

1,231.91

Rents--University System Building Authority..

. 00 1,200,000.00

Equipment--New..

144,469.03

21,972.00

NON-GOVERNMENTAL COST

Private Trust Funds.

_ 60,784.96

41,715.70

CASH BALANCES, JUNE 30th

Budget Fund

358,502.21 238,472.01

Private Trust Funds

63,651.55

28,277.38

$1,716,639.25 $2,267,754.01

585
UNIVERSITY SYSTEM OF GEORGIA
AUGUSTA COLLEGE, AUGUSTA
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Augusta College at Augusta, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $31,477.87 in the Educational and General Fund, after providing the necessary reserve of $18,064.23 to cover outstanding accounts payable, and reserving $72,794.25 for unearned revenue, $139,322.39 for plant improvements, $8,803.99 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, 1966, was $41,169.74, after making provision for liquidation of $14,845.18 accounts payable and reserving $200.00 for unearned revenue, $18,838.70 for inventory of bookstore, and $14,524.85 for replacements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COSTS
Revenue with which to meet educational and general operating expenses in the period ended June 30, 1966, was $1,301,387.78, of which $770,000.00 was provided by allotment made to the College by the Board of Regents, $430,029.19 from tuition and fees, $4,418.56 income from investments, $4,159.50 in gifts for Library, $30,922.30 Restricted gifts, $57,573.54 transfer from the State Department of Education and $4,284.69 from other sources.
The $1,301,387.78 revenue and the $188,523.19 cash balance on hand at the beginning of the year on July 1, 1965, made a total of $1,489,910.97 funds available for educational and general purposes.
$1,055,523.71 of the available funds was expended for educational and general operating expenses, $144,469.03 was paid for improvements and equipment; and $289,918.23 remained on hand June 30, 1966, the end of the period covered by the unit report.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Net sales of the College Center Book Store and Snack Bar in the period under review were $39,789.61; rentals received were $2,130.00; parking receipts were $9,258.00 and $1,165.34 was received from interest on savings and other sources, making total revenue receipts of $52,342.95.

586 UNIVERSITY SYSTEM OF GEORGIA

AUGUSTA COLLEGE, AUGUSTA

The $52,342.95 receipts and the beginning cash balance of $49,948.82 in the account at the beginning of the fiscal year made $102,291.77 available with which to meet operating costs of the Auxiliary Enterprises in the year.
$33,707.79 was expended for cost of operating the Auxiliary Enterprises in the year, which left a balance in the account of $68,583.98 at the end of the fiscal year on June 30, 1966.
COMPARISON OF OPERATING COSTS A comparative statement of operations for the past three years will be
found below, together with average enrollment and student per capita cost for the past three fiscal years:

BY ACTIVITY

EDUCATIONAL AND GENERAL

Administration

General

Student Welfare

Plant--Operations

Plant--Improvements

Library.

Instruction

1

Extension and Public Service

YEAR ENDED JUNE 30th

1966

1965

1964

$ 82,439.60 $ 65,403.11 $ 67,267.02

59,548.36

37,184.59

33,255.57

- 39,434.22

24,776.44

31,032.04

143,747.39 107,614.86

94,926.51

L 144,469.03 1,223,203.91 226,933.54

104,153.20

79,213.88

66,306.07

588,832.73 370,915.49 301,498.46

5,400.72

2,753.26

2,852.57

Total Educational and General RESTRICTED FUNDS AUXILIARY ENTERPRISES

$1,168,025.25 $1,911,065.54 $ 824,071.78

31,967.49

25,928.81

20,694.21

33,707.79

22,294.57

18,389.53

Total Governmental Cost

$1,233,700.53 $1,959,288.92 $ 863,155.52

BY OBJECT EXPENSE
Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity-- Repairs, Alterations Rents... Insurance, Bonding Pensions, Benefits.-Equipment Purchases Miscellaneous

Total Expense...

-

$ 832,742.50 $ 557,987.43 $ 489,192.83

13,610.98

10,264.51

8,182.92

47,471.43

32,904.47

21,772.00

11,418.61

8,677.90

6,539.63

33,204.63

24,383.83

21,284.04

5,530.32

3,094.81

1,092.35

7,463.94

3,433.26

2,160.03

6,409.62

.00

1,235.07

7,275.81

6,721.09

6,821.68

19,770.67

14,457.55

12,598.44

70,251.59

43,326.41

38,779.19

34,081.40

30,833.75

26,563.80

$1,089,231.50 $ 736,085.01 $ 636,221.98

587
UNIVERSITY SYSTEM OP GEORGIA AUGUSTA COLLEGE, AUGUSTA

BY OBJECT (Cont'd)
OUTLAY Land, Buildings, Improvements Equipment--New

YEAR ENDED JUNE 30th

1966

1965

1964

$

0.00 $1,201,231.91 $ 181,701.06

144,469.03

21,972.00

45,232.48

Total Governmental Cost

$1,233,700.53 $1,959,288.92 $ 863,155.52

Number of Employees on Payroll June 30th

118

91

86

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter

1,785 1,704 1,596

1,274 1,143 1,088

1,204 1,065
940

Average Regular Term

1,695

1,168

1,070

Governmental Cost, Regular Term Fall, Winter, Spring Quarters Expense Outlay.

$1,054,211.50 $ 703,331.51 $ 600,634.03 144,469.03 1,223,203.91 226,933.54

Total Governmental Cost--Reg. Term_$l, 198,680.53 $1,926,535.42 $ 827,567.57

Governmental Cost, Summer School-. 35,020.00

32,753.50

35,587.95

Total Governmental Cost

$1,233,700.53 $1,959,288.92 $ 863,155.52

Annual Student Per Capita Cost

Regular Term

Pall, Winter, Spring Quarters

Expense

_$

Outlay

621.95 $

602.17 $

852.32

1,047.27

561.34 212.09

$ 1,474.27 $ 1,649.44 $

773.43

PRIVATE TRUST AND AGENCY FUNDS
Statement of Cash Receipts and Disbursements of Private Trust and Agency Funds administered by the College are exhibited 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. Detail of bond will be found in report covering examination of the Regents' Office of the University System of Georgia.

589

UNIVERSITY SYSTEM OF GEOR QIA

BRUNSWICK COLLEGE, BRUNSWICK

CONSOLIDATED BALANCE SHE ET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and on Hand

Educational and General Fund

Operating Funds

-

_ _ $ 42,516.74

Work Study Program Funds.

925.40

Restricted Funds

860.00

Plant Fund

16,947.74 $

61,249.88

Auxiliary Enterprises Funds Public Trust Funds Privat e Trust and Agency Funds

(--) 6,779.22 340.00
4,161. 61

INVENTORIES Educational and General. Auxiliary Enterprises...

$ 58,972.27

-. $ 4,785.80 12,777.20

17,563.00

Total Current Assets

$ 76,535.27

LIABILITIES, RESERVES, AND SUR PLUS
3 CURRENT LIABILITIES Accounts Payable Educational and General--Regular Plant Fund

$ 1,760.75 1,716.00 $ 3,476.75

RESERVES Educational and General For Plant Fund__. For Work Study Program For Restricted Funds. For Inventories For Unearned Revenue For Working Capital.

... $ 16,947.74

925.40

860.00

4,785.80

.

12,418.57

15,000.00

Auxiliary Enterprises For Inventories...
For Public Trust Funds For Private Trust and Agency Funds

$ 50,937.51
12,777.20 340.00
4,161.61

68,216.32

Q SURPLUS For Operations Educational and General Auxiliary Enterprises

- .. $ 11,621.42 ...... (--) 6,779.22

4,842.20

Total Current Liabilities, Reserves, and Surplus.

$ 76,535.27

590

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units
Total Revenue Allotments...

1966

1965

$ 12,863.00 $

0.00

5,615.65

1,745.00

2,533.33

681.47

97,041.49

37,726.71

322,020.44 320,448. 80

$ 440,073.91 $ 360,601.98

NON-REVENUE Public Trust Funds Gifts, Contributions Private Trust Funds

180.00 -- 29,035.84

160.00 21,942.23

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

152,846.24 160.00
5,568.64

362,595.32 .00
16.94

$ 627,864.63 $ 745,316.47

591

UNIVERSITY SYSTEM OF GEORGIA

BRUNSWICK COLLEGE, BRUNSWICK

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents.. Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other
Total Expense

1966

1965

__$ 331,862.63 $ 176,070.37

5,804.87

3,520.11

21,118.91

18, 636.05

5,790.07

3,974.92

__ 13,883.72

9,314.78

2,986.86

2,342.66

631.25

1,144.10

.00

3,425.00

2,381.22

2,241.73

9,395.47

6,008.97

7,860.36

32,177.79

2,787.66 1,391.83

2,755.00 583.03

$ 405,894.85 $ 262,194.51

Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Repairs, Alterations Printing, Publicity Pensions, Benefits Contracts Equipment--New
Total Governmental Cost

4,126.75 6,715.91 6,574.79
.00 .00 19,983.30 95,153.89

6,182.72 .00 .00
32.00 43.82 250,061.44 51,836.57

$ 538,449.49 $ 570,351.06

NON-GOVERNMENTAL COST

Private Trust Funds

-

30,442.87

16,390.53

CASH BALANCES, JUNE 30th Budget Fund-.. Public Trust Funds.. Private Trust Funds

54,470.66 340.00
4,161.61

152,846.24 160.00
5,568.64

8 627,864.63 $ 745,316.47

592
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE, BRUNSWICK
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Brunswick College at Brunswick, Georgia, ended the fiscal year on
June 30, 1966, with a current Educational and General Fund surplus of $11,621.42 after providing the necessary reserve of $3,476.75 to cover outstanding accounts payable and reserving $16,947.74 for plant improvements, $12,418.57 for unearned revenue, $15,000.00 for working capital, $925.40 for work study program, $860.00 for Restricted Funds for scholarships and $4,785.80 for store inventories held on this date.
AUXILIARY ENTERPRISES There was a deficit in the accounts of the Auxiliary Enterprises at the
end of the fiscal year on June 30, 1966, of $6,779.22 after providing a reserve of $12,777.20 for inventories held on this date.
PUBLIC TRUST FUNDS Public Trust Funds held by the College on June 30, 1966, amounted to
$340.00 and is reserved for student loans.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College on June 30, 1966,
amounted to $4,161.61 and are described in detail on page 12 of the unit report.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COSTS Total revenue of the Educational and General Fund was $430,252.67 of
which $305,000.00 was provided by the Regents of the University System, $87,220.25 from tuition and fees, $2,533.33 from interest on savings, $5,615.65 from gifts and grants, $12,863.00 from U. S. Government for Work Study Program and $17,020.44 transferred from the State Department of Education.
The $430,252.67 total revenue together with the $157,642.50 cash balance on hand at the beginning of the period made a total of $587,895.17 available with which to meet Educational and General Fund costs in the year.

UNIVERSITY SYSTEM OP GEORGIA
BRUNSWICK COLLEGE, BRUNSWICK
$394,090.65 of the available funds was expended for Educational and General Operating expenses, $132,554.64 for buildings and equipment; and
,249.88 remained on hand June 30, 1966, the end of the fiscal year.

OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
The operations of the Auxiliary Enterprises of the Brunswick College cover the Student Center only. Total sales for the year's operations were $54,610.00 of which $27,557.52 was from sale of books, $4,800.92 from sale of supplies, $20,315.24 from snack bar sales and $1,936.32 from vending machine sales. From this $54,610.00 gross sales, $43,248.68 was paid for supplies for resale; and $1,540.08 was deducted as sales tax collection on sales, leaving net revenue receipts of $9,821.24.
$11,804.20 was expended for cost of operating the Student Center in the year under review, which was $1,982.96 in excess of the net revenue of $9,821.24 shown above, and this together with the cash balance deficit at the beginning of the period of $4,796.26 resulted in showing a cash deficit of $6,779.22 at June 30, 1966. However, since the ending inventory of $12,777.20 shows a gain of $6,668.84 over the beginning inventory of $6,108.36 there is reflected an operating gain of $4,685.88 for the year.

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 and General Genera] Plant--Operations Plant--Improvements Student Welfare Library Instruction Continuing Education

YEAR ENDED JUNE 30th

1966

1965

1964

$ 52,729.96 $ 75,849.64 $

0.00

25,577.85

.00

.00

56,106.89 35,758.33 34,459.26

132,554.64 308,156.55 561,100.38

15,026.69

.00

.00

21,048.60 31,896.25

.00

182,994.38 109,883.26

.00

24,554.62

.00

.00

594 UNIVERSITY SYSTEM OF GEORGIA BRUNSWICK COLLEGE, BRUNSWICK

BY ACTIVITY (Cont'd)

YEAR ENDED JUNE 30th

1966

1965

1964

EDUCATIONAL AND GENERAL (Cont'd)

Work Study Program Scholarships

S 13,264.00 $

0.00 $

0.00

2,787.66

2,755.00

.00

$ 526,645.29 $ 564,299.03 $ 595,559.64

AUXILIARY ENTERPRISES Student Center
Total Governmental Cost

$ 11,804.20 $ 6,052.03 $

0.00

$ 538,449.49 $ 570,351.06 $ 595,559.64

BY OBJECT

EXPENSE

Personal Services

_$ 331,862.63 $ 176,070.37 $

0.00

Travel Expense

5,804.87

3,520.11

.00

Supplies, Materials

21,118.91

18,636.05

.00

Communications

5,790.07

3,974.92

.00

Printing, Publicity

2,986.86

2,342.66

.00

Heat, Lights, Power, Water

13,883.72

9,314.78

.00

Repairs, Alterations

631.25

1,144.10

.00

Rents

.00

3,425.00

.00

Insurance, Bonding

__ 2,381.22

2,241.73

.00

Pensions--Social Security

9,395.47

6,008.97

.00

Equipment Purchases

7,860.36

32,177.79

.00

Miscellaneous

4,179.49

3,338.03

.00

Total Expense

_$ 405,894.85 $ 262,194.51 $

0.00

OUTLAY Buildings, Contracts, Equipment, Land

132,554.64 308,156.55 595,559.64

Total Governmental Cost

$ 538,449.49 $ 570,351.06 $ 595,559.64

(*) Note: Expenditures for the year 1964 were made prior to the operation of the College which began with the fall quarter in September, 1964.

595
UNIVERSITY SYSTEM OF GEORGIA BRUNSWICK COLLEGE, BRUNSWICK

Number of Employees on Payroll June 30th

YEAR ENDED JUNE 30th

1966

1966

51

40

Average Enrollment: Fall Quarter.. Winter Quarter Spring Quarter..
Average Regular Term
Summer School

363

205

375

173

305

160

347

179

105

Governmental Cost--Regular Term

Pall, Winter and Spring Quarters

Expense...

-

Outlay

Summer School.

Total Governmental Cost

.$ 395,706.83 $ 263,094.51

132,554.64 308,156.55

10,188.02

.00

$ 538,449.49 $ 571,251.06

Annual Student Per Capita Cost Regular Term Pall, Winter and Spring Quarters Expense Outlay Summer School

$ 1,140.36 S 1,469.80

382.00

1,721.55

97.03

.00

$ 1,619.39 $ 3,191.35

597
UNIVERSITY SYSTEM OF GEORGIA
BRUNSWICK COLLEGE, BRUNSWICK
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.

598

UNIVERSITY SYSTEM OF GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Operations Plant Fund Restricted

$ 134,922.19 93,187.10 937.57 $ 229,046.86

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

215,351.97 1,146.48 31,183.34 $ 476,728.65

Accounts Receivable

Educational and General

Plant Fund--V. S. Government--Department of

Health, Education and Welfare--Title VI

Notes Receivable

Public Trust Funds

Inventories

Educational and General--Stores

$

Auxiliary Enterprises

12,716.96 35,303.09

25,000.00 145,824.78
48,020.05

Total Current Assets

$ 695,573.48

599

UNIVERSITY SYSTEM OF GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

.$ 27,813.00 14,908.15 $ 42,721.15

Reserves Plant Fund Restricted Funds Work Study Program Public Trust Funds Private Trust and Agency Funds. Inventories Educational and General Auxiliary Enterprises

12,716.96 35,303.09

Unearned Revenue Educational and General. Auxiliary Enterprises

69,512.31 64,729.00

Working Capital--Educational and General-

118,187.10 937.57
1,497.97 146,971.26 31,183.34
48,020.05
134,241.31 15,000.00

496,038.60

SURPLUS--FOR OPERATIONS Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

$ 21,098.91 135,714.82 156,813.73
$ 695,573.48

600 UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Donations Interest Earned Earnings, Educational Services . Transfers--Public Trust Funds..Transfers Other Spending Units
NON-REVENUE Public Trust Funds Gifts, Contributions.. Income on Investments Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds...

1966

1965

$ 15,186.00 $

0.00

1,595.34

2,117.00

8,991.24

6,447.27

798,339.06 594,605.95

.00

250.00

597,429.38 430,100.00

$1,421,541.02 $1,033,520.22

30,292.24 616.05
4,399.12 128,897.41

29,944.45 117.49
3.331.95 91,689.28

330,860.27 3,108.07
20,944.08

221,591.36 4,057.68 15,306.04

$1,940,658.26 $1,399,558.47

601
UNIVERSITY SYSTEM OF GEORGIA MIDDLE GEORGIA COLLEGE, COCHRAN

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense

Supplies, Materials

-

Communications

Heat, Lights, Power, Water..

Printing, Publicity

Repairs, Alterations

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships-

Other

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services-- Supplies, Materials Printing, Publicity Repairs, Alterations Rents Contracts.Equipment--New

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 748,327.26 $ 532,855.14

6,202.31

6,083.00

-- 299,423.05 199,189.37

6,210.26

4,845.58

11,013.74

14,217.79

3,119.14

1,733.53

513.56

569.50

4,722.79

8,495.61

19,908.38

13,902.57

85,530.22

38,158.04

1,260.00 1,366.05

1,792.93 5,869.88

.$1,187,596.76 $ 827,712.94

16,536.30 16,129.74
.00 2,832.46 27,734.06 29,844.40 27,328.74

14,034.83 9,039.62
66.00 .00
28,524.36 20,721.30 24,152.26

- 37,269.00 118,658.47

34,343.50 86,051.24

444,398.83 1,146.48 31,183.02

330,860.27 3,108.07 20,944.08

$1,940,658.26 $1,399,558.47

602
UNIVERSITY SYSTEM OP GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Middle Georgia College at Cochran, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $21,098.91 in Educational and General Funds, after reserving $118,187.10 for plant improvements, $27,813.00 for accounts payable, $69,512.31 for unearned revenue, $15,000.00 for working capital, $12,716.96 for inventory, $937.57 for Restricted Funds, and $1,497.97 for Work Study Program.
AUXILIARY ENTERPRISES
Surplus available for operation of the Auxiliary Enterprises at the College at the close of the year on June 30, 1966, was $135,714.82, after reserving $35,303.09 for dining hall and student center inventories, $64,729.00 for unearned revenue, and $14,908.15 for accounts payable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Revenue with which to meet the year's educational and general operating expenses amounted to $927,544.24 and was provided by $577,000.00 allotment made to the College by the Regents, together with earnings of $232,525.15 from sales and fees, $1,595.34 from gifts and grants, $4,751.31 from interest on savings, $15,186.00 from U. S. Government for Work Study Program, and $76,057.06 transfer from the Auxiliary Enterprises' account, and
,429.38 transfer from State Department of Education N.D.E.A. Title III.
The $927,544.24 revenue and the $186,859.14 cash balance at the beginning of the period made a total of $1,114,403.38 funds available with which to meet educational and general costs in the year.
$764,950.82 of the available funds was expended for educational and general operating expenses, $120,405.70 was paid for new construction and equipment; and $229,046.86 remained on hand June 30, 1966, the end of the fiscal year.

603 UNIVERSITY SYSTEM OF GEORGIA MIDDLE GEORGIA COLLEGE, COCHRAN

OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Revenue receipts from the Auxiliary Enterprises in the year ended June 30, 1966, was $570,053.84, of which $166,526.12 was from dormitory rents, $356,673.55 from dining hall, $20,867.49 net from the bookstore and campus store sales, $21,746.75 from infirmary fees and $4,239.93 from interest on savings. From the $570,053.84 received, $76,057.06 was transferred to the Educational and General (Plant Fund) accounts, leaving net revenue of $493,996.78 for Auxiliary Enterprises.
This net revenue of $493,996.78 together with the cash balance of $144,001.13 at the beginning of the year made a total of $637,997.91 funds available with which to meet operating costs of the Auxiliary Enterprises.
$422,645.94 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, 1966, of $215,351.97.

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 and General Student Welfare Plant Maintenance Restricted Funds-.. Plant Improvements Library Instruction Work Study Program

YEAR ENDED JUNE 30th

1966

1965

1964

$ 120,042.18 $ 100,679.79 $ 72,157.04

26,259.86 15,343.32

4,227.65

127,001.35 78,590.48 64,382.98

1,331.84

1,792.93

.00

- 120,405.70 96,538.37 155,348.35

50,937.17 24,421.17 20,344.31

425,690.39 290,541.36 244,520.61

- 13,688.03

.00

.00

Total Educational and General $ 885,356.52 $ 607,907.42 $ 560,980.94

604

UNIVERSITY SYSTEM OP GEORGIA

MIDDLE GEORGIA COLLEGE, COCHRAN

BY ACTIVITY (Cont'd)
AUXILIARY ENTERPRISES Dormitories Dining Hall Campus Store Infirmary
Total Auxiliary Enterprises
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 106,776.14 $ 80,174.12 $ 76,236.43

288,017.68 214,594.18 169,825.47

19,350.44

15,020.20

10,252.40

.'. 8,501.68

6,555.39

7,066.38

$ 422,645.94 $ 316,343.89 $ 263,380.68

- .$1,308,002.46 $ 924,251.31 $ 824,361.62

BY OBJECT

EXPENSE

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

-

Insurance, Bonding

Pensions--Social Se curity

Equipment Purchases

Miscellaneous

OUTLAY

Total Governmental Cost

.._$ 748,327.26

6,202.31

299,423.05

6,210.26

11,013.74

3,119.14

'h'.

513.56

.._

.00

4,722.79

19,908.38

85,530.22

2,626.05

120,405.70

$1,308,002.46

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

445, 781.10 3,649.96
164,133.85 3,981.22 13,736.68 2,730.65 484.41 21,619.29 5,944.86 11,130.66 41,529.32 7,043.96

96,538.37 102,595.66

924,251.31 $ 824,361.62

Number of Employees on Payroll

June 30th.

157

79

90

Average Student Enrollment Pall Quarter Winter Quarter... Spring Quarter
Average Regular Term
Summer School Average

1,310

946

755

1,292

912

730

1,187

842

655

1,263

900

713

=

=

559

327

315

605 UNIVERSITY SYSTEM OP GEORGIA MIDDLE GEORGIA COLLEGE, COCHRAN

Governmental Cost, Regular Term

YEAR ENDED JUNE 30th

1966

1965

1964

$1,283,127.46 $ 911,257.31 $ 806,832.12

Governmental Cost, Summer School. _ 24,875.00 12,994.00 17,529.50

Total Cost..

$1,308,002.46 $ 924,251.31 $ 824,361.62

Annual Student Per Capita CostRegular Term-
Fall, Winter, Spring Quarters.. .$

1,015.94 $

1,012.51 $

1,131.60

PUBLIC TRUST FUNDS
On June 30, 1966, the College held $146,971.26 in Public Trust Funds, of which $1,146.48 was cash in bank and $145,824.78 invested in National Defense Student Loans.

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1966, were $31,183.34. These accounts are detailed on page 12 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 data will be found in report covering audit of the Regents' Central Office.

606 UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

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..

Accounts Receivable Educational and General--. Auxiliary Enterprises

Inventory--Campus Store Auxiliary Enterprises
Investments Public Trust Funds Real Estate Mortgages Student Notes--Loans...

Total Current Assets__

$ 118,813.54 24,006.08
74,920.76 13,830.19 24,922.11 $ 256,492.68

$ 22,389.00 701.62

23,090.62

27,198.70

$ 28,410.41 6,386.80

34,797.21

$ 341,579.21

607

UNIVERSITY SYSTEM OF GEORGIA

COLUMBUS COLLEGE, COLUMBUS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Educational and General Accounts Payable and Purchase Orders Outstanding

$ 6,833.14

RESERVES Educational and General For Unearned Revenue,,. For Worldng Capital For Restricted Funds Plant Funds Auxiliary Enterprises For Campus Store Inventory For Plant Additions and Improvements Public Trust Funds Private Trust and Agency Funds

$ 35,656.50 15,000.00 61,126.29 74,920.76
27,198.70 5,026.26 48,627.40 24,922.11

292,478.02

SURPLUS For General Operations Educational and General Auxiliary Enterprises

$ 22,586.61 19,681.44

42,268.05

Total Current Liabilities, Reserves, and Surplus-

$ 341,579.21

608 UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Grants--U. S. Government

-

Grants--Counties, Cities.

Donations

Rents on Investment Properties

Interest Earned

- -

Earnings, Educational Services

Transfers Public Trust Funds

Transfers Other Spending Units

Total Revenue Allotments.

-

--

1966

1965

$ 16,031.78 $

0.00

-00

71,489.88

15,037.58

3,776.93

-

-00

50.00

7,292.16

4,807.14

257,593.78 187,792.78

1,404.86

14,926.52

481,440.42 383,204.80

-$ 778,800.58 $ 666,048.05

NON-REVENUE

Public Trust Funds

Gifts, Contributions

- -

Income on Investments

Transfers to Spending Units.--

Investments

Private Trust Funds

- 4,242.21 2,126.30
- (--) 1,404.86 5,135.51
50,674.82

1,039.00 2,101.54
.00 7,184.33 42,280.44

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

- -

-- 173,873.88 9,243.48
--- 18,628.36

166,616.48 6,642.04 14,064.07

$1,041,320.28 $ 905,975.95

609
UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services--

Travel Expense.

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations...

Rents--Regular

Insurance, Bonding..

Pensions, Benefits

Equipment Purchases

Miscellaneous

it

Scholarships

Other

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Miscellaneous Contracts Equipment--New

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund.. Public Trust Funds Private Trust Funds

1966

1965

.$ 515,703.80 $ 388,046.96

5,622.46

4,310.28

21,944.05

19,360.01

5,046.60

4,934.18

21,104.15

18,253.85

1,580.69

1,136.93

3,656.89

3,265.65

7,926.15

6,067.92

3,825.90

3,844.50

13,699.56

10,378.42

47,221.68

25,961.23

11,201.78 1,496.05

14,163.60 2,901.67

$ 660,029.76 $ 502,625.20

5,061.39

15,243.22

_

48.00

_

306.80

50.00

_.

.00

90.00

32,546.90

21,558.01

7,854.36 3,274.89
19.50 .00
12.50 278.00
.00 138,885.58
5,840.62

5,512.45 44,381.07

7,723.43 37,716.15

217,740.38 _ 13,830.19
24,922.11

173,873.88 9,243.48 18,628.36

$1,041,320.28 $ 905,975.95

610 UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

COMMENTS

FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Columbus College at Columbus, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $22,586.61 in the Educational and General Fund, after providing the necessary reserves of $6,833.14 for accounts payable and purchase orders outstanding, $35,656.50 for unearned revenue, $15,000.00 for working capital, $53,959.34 for Restricted U. S. Government Funds, $6,227.45 for Restricted Scholarship Funds and $939.50 for the Restricted Schwob Library Fund.

AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises Fund on June 30, 1966, was $19,681.44, after reserving $27,198.70 for inventories of campus stores and $5,026.26 for plant additions and improvements.

PLANT FUND
The $74,920.76 cash balance in the Plant Fund Account on June 30, 1966, is reserved for plant improvements.

PUBLIC TRUST FUNDS
Public Trust Funds at the College on June 30, 1966, amounted to $48,627.40 and consisted of the following assets:

Greentree-Sevier Trust Fund CashinBank Investments--Real Estate Mortgages

$ 9,443.00 28,410.41 $ 37,853.41

William Howard Fund CashinBank
National Defense Student Loan Fund CashinBank Student Loans

1,048.85
- ..$ 527.11 5,738.91 6,266.02

Emergency Student Loan Fund CashinBank Student Loans

$ 421.08 449.75

870.83

611 UNIVERSITY SYSTEM OP GEORGIA COLUMBUS COLLEGE, COLUMBUS

Rothschild Assistance Loan Fund Cash in Bank Student Loans

$ 2,390.15 198.14 $ 2,588.29
$ 48,627.40

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close of the fiscal year on June 30, 1966, amounted to $24,922.11; and these accounts are detailed on page 16 of the unit report.

OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Revenue with which to meet Educational and General operating expenses for the year ended June 30, 1966, was $751,019.22, of which $467,000.00 was provided by allotment made to the College by the State Board of Regents, $233,750.00 from student fees, $21,255.90 from gifts and grants, $7,292.16 from interest on savings, $495.00 from use of building, $11,218.32 from contributions and trust fund earnings for scholarships, $434.40 for use of buildings by the University of Georgia Extension Service, and $9,573.44 was transferred from the State Department of Education.
From this $751,019.22 total revenue receipts, $63,854.34 was transferred to the Plant Fund Account for improvements and equipment, leaving net revenue receipts in the amount of $687,164.88.
The net revenue receipts of $687,164.88 and the cash balance of $77,687.84 on hand for operations in the Educational and General Fund at the beginning of the fiscal period on July 1, 1965, made $764,852.72 funds available with which to meet educational and general operating expenses for the fiscal year ended June 30, 1966.
5,039.18 of the available funds was expended for educational and general operating expenses; and $118,813.54 remained on hand June 30, 1966, the end of the fiscal year.

612
UNIVERSITY SYSTEM OP GEORGIA
COLUMBUS COLLEGE, COLUMBUS
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Net sales of the bookstore and cafeteria and other Auxiliary Enterprises in the fiscal year amounted to $23,348.78, as shown in detail on page 18 of the unit report.
From the $23,348.78 net revenue, $4,000.00 was transferred to the Plant Fund Account for improvements, leaving net revenue receipts in the amount of $19,348.78.
The net revenue receipts of $19,348.78 and the cash balance of $18,647.88 at the beginning of the fiscal year made a total of $37,996.66 available with which to meet operating expenses of the Auxiliary Enterprises Fund in the year ended June 30, 1966.
$13,990.58 of the available funds was expended in the year, as shown in detail on page 21 of the unit report, leaving a cash balance of $24,006.08 on June 30, 1966, the end of the fiscal year.
PLANT FUND ACCOUNT
AVAILABLE REVENUE AND OPERATING COSTS
Revenue for plant improvements and equipment purchases was $72,286.92 for the fiscal year ended June 30, 1966, of which $4,432.58 was N.D.E.A. Title III from the State Board of Education, $63,854.34 from the Educational and General Operating Account, and $4,000.00 from the Auxiliary Enterprises Account.
This $72,286.92 revenue and the $77,538.16 cash balance in the Plant Fund Account at July 1, 1965, made $149,825.08 available for capital outlay cost in the fiscal year ended June 30, 1966.
$53,346.31 of the available funds was expended for new buildings and improvements to grounds; and $21,558.01 for purchase of equipment, leaving $74,920.76 on hand June 30, 1966, in the Plant Fund Account.

613 UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

COMPARISON OF OPERATING COSTS

Disbursements for all activities at the College for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL

Administration

~$ 105,250.94 $ 86,741.06 $ 79,230.42

Student Welfare.--

--- 22,527.10

19,170.46

9,360.42

Plant Operations- -

80,241.87

69,553.33

59,211.17

Library.

- 35,927.09

27,131.64

26,051.90

Instruction

-

-- 359,915.69 270,781.01 214,318.43

Extension..

-. -

24,124.27

2,643.00

1,689.32

Student Aid

18,052.22

14,163.60

6,106.70

AUXILIARY ENTERPRISES Bookstore and Cafeteria

$ 646,039.18 $ 490,184.10 $ 395,968.36

13,990.58

12,441.10

9,376.90

PLANT FUND

Plant Improvements

-

Equipment

Total Governmental Cost

- 53,346.31 21,558.01

150,324.83 5,840.62

30,513.70 11,260.63

$ 734,934.08 $ 658,790.65 $ 447,119.59

BY OBJECT

EXPENSE

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits..

Equipment Purchases

Miscellaneous.

-

Total Expense .

--$ 515,703.80 5,622.46 21,944.05
-- 5,046.60 21,104.15
- 1,580.69 3,656.89
- 7,926.15 3,825.90 13,699.56 47,221.68 12,697.83

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

.$ 660,029.76 $ 502,625.20 $ 405,345.26

614 UNIVERSITY SYSTEM OF GEORGIA COLUMBUS COLLEGE, COLUMBUS

BY OBJECT (Cont'd)
OUTLAY Plant Improvement Equipment--New
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 53,346.31 $ 150,324.83 $ 30,513.70

21,558.01

5,840.62

11,260.63

$ 734,934.08 $ 658,790.65 $ 447,119.59

Number of Employees on Payroll June 30th

85

71

62

Average Student Enrollment Pall Quarter Winter Quarter Spring Quarter
Average Regular Term
Summer School

1,037

782

622

913

727

572

813

623

520

921

711

571

298

238

213

EXPENSE Regular Term... Summer Term
OUTLAY
Per Capita Cost Regular Term Expense... Outlay.

$ 639,769.76 $ 489,720.20 $ 391,200.26

20,260.00

12,905.00

14,145.00

$ 660,029.76 $ 502,625.20 $ 405,345.26

74,904.32 156,165.45 41,774.33 $ 734,934.08 $ 658,790.65 $ 447,119.59

$

694.65 $

688.77 $

685.11

81.33

219.64

73.16

$

775.98 $

908.41 $

758.27

The enrollment is figured on full-time student load.

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.

UNIVERSITY SYSTEM OF GEORGIA
DALTON JUNIOR COLLEGE, DALTON
CONSOLIDATED BALANCE SHEET JUNE 30, 1966
ASSETS CURRENT ASSETS
Cash in Banks and Investments Construction Funds

615
$1,010,872.21

LIABILITIES, RESERVES, AND SURPLUS LIABILITIES
None Reported
RESERVES For Construction of Junior College Facilities
SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus...

$

0.00

1,010,872.21

.00 ..81,010,872.21

616 UNIVERSITY SYSTEM OF GEORGIA DALTON JUNIOR COLLEGE, DALTON

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--Counties and Cities Interest Earned
Total Revenue Allotments
CASH BALANCES, JULY 1st Budget Fund

1966

$1,000,000.00 28,622.21
...$1,028,622.21

---

-00

$1,028,622.21

1965
0.00 .00
0.00
.00 0.00

DISBURSEMENTS

GOVERNMENTAL COST Expense Personal Services Travel Expense

----

$

-

0- $ -00

O-00 -^

TotalExpense
Outlay Personal Services

-$

- $

0-

- 17,750.00

.00

Total Governmental Cost

$ 17,750.00 $

0.00

CASH BALANCES, JUNE 30th Budget Fund

1,010,872.21

.00

$1,028,622.21 $

0.00

617
UNIVERSITY SYSTEM OF GEORGIA
DALTON JUNIOR COLLEGE, DALTON
COMMENTS
INTRODUCTION This report . . . covers an examination of the accounts of the Dalton
Junior College at Dalton, Georgia, for the fiscal year ended June 30, 1966. 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 Dalton Junior College ended the fiscal year on June 30, 1966, with-
out a surplus, after providing reserves of $1,010,872.21 for construction of Junior College facilities.
AVAILABLE REVENUE AND OPERATING COSTS Revenue for construction of Junior College facilities for the year ended
June 30, 1966, was $1,028,622.21, of which $1,000,000.00 was from the Whitfield County, Georgia, Junior College Bond Issue; and $28,622.21 interest earned on investments.
From the $1,028,622.21 funds available, $17,750.00 was expended for outlay architectural and engineering services and $1,010,872.21 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL Books and records of the Dalton Junior College are maintained by the
Central Office of the Board of Regents of the University System.

618

UNIVERSITY SYSTEM OF GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash on Hand, and in Banks Educational and General Operating Funds Work Study Program Funds Plant Fund
Auxiliary Enterprises Fund Restricted Funds Public Trust Funds Private Trust and Agency Funds

$ 57,831.91 23,078.27 81,709.89 $ 162,620.07
51,695.29 5,291.99
540.55 104,490.15

INVENTORIES Educational and General Auxiliary Enterprises Dining Hall Bookstore and Student Center

$ 324,638.05

$ 11,918.05

.$ 7,196.22 36,232.46

43,428.68

55,346.73

PUBLIC TRUST FUNDS Notes Receivable--Student Loans
Total Current Assets

73,663.30 $ 453,648.08

619

UNIVERSITY SYSTEM OP GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Regular Accounts Social Security Employer's Contribution

$ 4,491.73 5,848.20

Auxiliary Enterprises--Social Security Employer's Contribution

$ 10,339.93 1,745.00 $ 12,084.93

RESERVES Educational and General For Unearned Revenue.. For Working Capital For Inventories

19,090.00 15,000.00 11,918.05 $ 46,008,05

Auxiliary Enterprises For Unearned Revenue. For Inventories

13,596.00 43,428.68

57,024.68

For Plant Improvements., For Restricted Funds For Work Study Program For Public Trust Funds For Private Trust and Agency Funds.

81,709.89 5,291.99 23,078.27 74,203.85 104,490.15

391,806s88

SURPLUS For Operations Educational and General Auxiliary Enterprises

..$ 13,401.98 36,354.29

49,756.27

Total Current Liabilities, Reserves, and Surplus.

$ 453,648.08

620 UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Donations,.. Interest Earned Earnings, Educational Services Transfers Other Spending Units
Total Revenue Allotments.

NON-REVENUE

Public Trust Funds

Gifts, Contributions

Income on Investments

Investments

-

Private Trust Funds

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds. Private Trust Funds.

1966

1965

$ 52,326.90 $

0.00

-

- 2,317.96

586.15

7,476.17

2,768.48

538,963.11 437,443.41

-.- 434,519.11 325,000.00

..$1,035,603.25 $ 765,798.04

11,168.49 243.61
-- 2,728.54 199,239.88

6,969.55 139.82
1,887.61 146,678.34

238,233.03

-

5,310.16

- 64,927.51

207,154.86 11,628.18 51,157.45

$1,557,454.47 $1,191,413.85

621
UNIVERSITY SYSTEM OF GEORGIA SOUTH GEORGIA COLLEGE, DOUGLAS

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

-

Repairs, Alterations

Rents--Authority Rentals

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships

Other

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Repairs, Alterations Rents Contracts Equipment--New

NON-GOVERNMENTAL COST

Public Trust Punds

Investments

-

Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund.. Public Trust Funds Private Trust Funds

1966

1965

$ 623,607.15 $ 452,004.81

7,662.79

6,419.87

168,799.95 139,836.93

8,374.59

5,009.02

33,488.23

18,294.61

--- 5,757.81

1,895.95

5,817.68

4,396.40

26,724.00

22,527.00

20,389.69

13,218.85

15,466.64

11,689.91

26,266.02

18,145.28

1,683.33 - 6,323.42

1,411.99 5,448.88

...$ 950,361.30 $ 700,329.50

3,695.25 18,513.67 13,591.56
.00 914.90 67,152.25

1,409.80 102.84
2,553.63 .00
25,245.00 5,079.10

--- 18,910.25 182,834.27

15,315.00 132,908.28

- 219,607.35

-

540.55

81,333.12

238,233.03 5,310.16
64,927.51

$1,557,454.47 $1,191,413.85

622
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The South Georgia College at Douglas, Georgia, ended the fiscal year on
June 30, 1966, with a current Educational and General Fund surplus of $13,401.98, after reserving $10,339.93 for liquidation of outstanding accounts payable and providing reserves of $81,709.89 for plant improvements and additions, $19,090.00 for unearned revenue, $15,000.00 for working capital, $5,291.99 for Restricted Funds, $23,078.27 for Work Study Program, and $11,918.05 for store inventory held on this date.
AUXILIARY ENTERPRISES There was a surplus of $36,354.29 in the accounts of the Auxiliary Enter-
prises at the end of the year on June 30, 1966, after reserving $1,745.00 for liquidation of outstanding accounts payable, and providing reserves of $13,596.00 for unearned revenue, and $43,428.68 for inventories.
PUBLIC TRUST FUNDS Public Trust Funds held by the College on June 30, 1966, amounted to $74,203.85, of which $540.55 was cash in banks and $73,663.30 invested in student loans.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College on June 30, 1966> amounted to $104,490.15, consisting of $79,592.73 for student activities, room reservations, student bank deposits and other funds, $335.54 sales tax collected to be remitted, and $24,561.88 for net withholdings.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS Total revenue of the Educational and General Fund was $698,152.35, of
which $414,000.00 was provided by the Regents of the University System, $243,109.33 from tuition and fees and other items, $2,317.96 from contributions for Restricted Funds, $20,519.11 transferred from State Department of Education for N.D.E.A. Title III, and $18,205.95 transferred from the Auxiliary Enterprises Account.
The $698,152.35 total revenue together with the $181,487.15 cash balance on hand at the beginning of the period made a total of $879,639.50 available Avith which to meet educational and general costs in the year.

623
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
$606,176.48 of the available funds was expended for educational and general operating expenses, $103,867.63 was paid for buildings and improvements, $1,683.33 was spent for restricted purposes, and $167,912.06 remained on hand June 30, 1966, the end of the fiscal year.

OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue from operations of the Auxiliary Enterprises at the College in the year ended June 30, 1966, was $355,656.85, of which $125,078.96 was from dormitory rents, $196,782.70 from dining hall, $900.00 from farm rentals, $14,139.89 from health fees, $17,037.30 from Student Center and $1,718.00 from rent of proctor apartments.
From the total revenue receipts of $355,656.85, transfers in the amount of $18,205.95 were made to the Educational and General Account, leaving net revenue of $337,450.90.
The $337,450.90 net revenue together with the $56,745.88 cash balance at the beginning of the period made a total of $394,196.78 available with which to meet operating costs of the Auxiliary Enterprises in the year.
$342,501.49 of the available funds was expended in the year for cost of operating the Auxiliary Enterprises; and $51,695.29 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Expenditures for the activities at the College for the past three years are compared in the statement following:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL Administration and General Plant Operations Plant Improvements Student Welfare Library Instruction Scholarships--Restricted Funds Work Study Program

$ 135,210.30 65,404.85 103,867.63 22,277.13 27,638.33 323,880.17 1,683.33 31,765.70

100,700.27 49,257.22 34,390.37 10,495.27 23,849.22 239,769.43
1,441.99 .00

75,810.69 43,905.20 46,181.89 8,216.68 18,332.08 204,730.66 5,874.96
.00

Total Educational and General $ 711,727.44 $ 459,903.77 $ 403,052.16

624

UNIVERSITY SYSTEM OP GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

BY ACTIVITY (Cont'd)
AUXILIARY ENTERPRISES Dormitories DiningHall Student Center Farm Proctor Apartments Infirmary
Total Auxiliary Enterprises.
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

.$ 124,941.14 $ 104,505.31 $

184,101.36 149,918.87

18,007.18

9,159.68

43.22

39.22

. 2,573.24

1,790.82

12,835.35

9,402.20

64,352.70 112,627.38
6,671.04 27.54
1,830.81 9,126.71

$ 342,501.49 $ 274,816.10 $ 194,636.18

.$1,054,228.93 $ 734,719.87 $ 597,688.34

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials. -- Communications Heat, Lights, Power, Water., Printing, Publicity Repairs, Alterations. Rents Insurance, Bonding Pensions--Social Security Equipment Purchases Miscellaneous

$ 635,430.31 $ 452,004.81 $ 368,258.20

7,662.79

6,419.87

3,248.42

.. 168,799.95 139,836.93 112,907.72

8,374.59

5,009.02

3,575.61

.. 33,488.23

18,294.61

14,708.23

5,757.81

1,895.95

4,218.29

5,817.68

4,396.40

3,783.08

26,724.00

22,527.00

1,815.20

8,566.53

13,218.85

6,284.13

15,466.64

11,689.91

10,303.72

26,266.02

18,145.28

5,910.80

8,006.75

6,890.87

16,493.05

Total Expense

S 950,361.30 $ 700,329.50 $ 551,506.45

OUTLAY--Permanent Improvements

Buildings--Contracts--Equipment... 103,867.63

Authority Lease Rental

.00

34,390.37 .00

27,919.39 18,262.50

Total Governmental Cost

$1,054,228.! $ 734,719.87 $ 597,688.34

Number of Employees on Payroll June 30th Regular Labor

75

63

50

37

27

26

112

90

76

625

UNIVERSITY SYSTEM OF GEORGIA

SOUTH GEORGIA COLLEGE, DOUGLAS

Average Enrollment Fall Quarter.. Winter Quarter. Spring Quarter

YEAR ENDED JUNE 30th

1966

1966

1964

910

750

675

900

711

580

759

607

512

Average Enrollment

856

689

589

Summer School

230

137

100

Governmental Cost--Regular Term

Fall, Winter and Spring Quarters

Expense

$ 938,581.30 $ 688,909.50 $ 539,441.45

Outlay

-- -- 103,867.63

34,390.37

46,181.89

Summer School

$1,042,448.93 $ 723,299.87 $ 585,623.34

-

11,780.00

11,420.00

12,065.00

Total Governmental Cost

$1,054,228.93 $ 734,719.87 $ 597,688.34

Annual Student Per Capita Cost

Regular Term

Fall, Winter and Spring Quarters

Expense

-- -

$

Outlay

-

-

Student Per Capita Cost

$

1,096.37 $ 121.34
1,217.71 $

1,049.76 $ 49.76
1,099.52 $

915.86 78.41
994.27

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.

626

UNIVERSITY SYSTEM OF GEORGIA

GAINESVILLE JUNIOR COLLEGE, GAINESVILLE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash in Banks and Investments Educational and General Fund Operating Account Construction Account
Total Current Assets

$ 22,466.23 631,126.75

___

$ 653,592.98

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Purchase Orders Outstanding

John H. Harland Company

$

The Mimeograph Company

Carithers-Wallace-Courtenay

RESERVES For Construction of Junior College Facilities.
SURPLUS For Operations
Total Current Liabilities, Reserves, and Surplus

116.20 41.25 109.10 $

266.55

631,126. 75 22,199. 68
$ 653,592.98

627

UNIVERSITY SYSTEM OF GEORGIA

GAINESVILLE JUNIOR COLLEGE, GAINESVILLE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Grants--Counties, Cities Interest Earned Transfers Other Spending Units
Total Revenue Allotments

1966

1965

$ ---

87,472.00 $

0.00

.00 1,000,000.00

53,221.62

10,033.33

65,000.00

.00

$ 205,693.62 $1,010,033.33

NON-REVENUE Private Trust Funds

729.78

.00

CASH BALANCES, JULY 1st Budget Fund

1,010,033.33

.00

$1,216,456.73 $1,010,033.33

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

Printing, Publicity

Rents--Regular

-

Pensions, Benefits

Equipment Purchases..--

Miscellaneous

Total Expense

Outlay

Lands, Buildings, and Improvements

Personal Services

Printing, Publicity

Pensions, Benefits

Contracts

- --

NON-GOVERNMENTAL COST

Private Trust Funds

-

CASH BALANCES, JUNE 30th

Budget Fund.

-

$ 33,034.28 $

0.00

1,996.79

.00

845.50

.00

806.99

.00

334.70

.00

1,553.50

.00

940.20

.00

- 2,822.81

.00

199.00

.00

$ 42,533.77 $

0.00

87,356.09

.00

56.00

.00

88.64

.00

- 432,099.47

.00

729.78

.00

653,592.98 1,010,033.33 $1,216,456.73 $1,010,033.33

628
UNIVERSITY SYSTEM OF GEORGIA
GAINESVILLE JUNIOR COLLEGE, GAINESVILLE
COMMENTS
FINANCIAL CONDITION
The Gainesville Junior College at Gainesville, Georgia, ended the fiscal year on June 30, 1966, with a current Educational and General Fund surplus of $22,199.68, after providing the necessary reserve of $266.55 to cover outstanding purchase orders and reserving $631,126.75 for construction of junior college facilities.
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Educational and General Fund was $205,693.62, of which $65,000.00 was provided by the Board of Regents of the University System, $87,472.00 from the U. S. Treasury as construction grants, and $53,221.62 interest earned on investments.
The $205,693.62 total revenue together with the $1,010,033.33 cash balance on hand at the beginning of the period made a total of $1,215,726.95 available with which to meet Educational and General Fund costs in the year ended June 30, 1966.
$42,533.77 of the available funds was expended for Educational and General Fund items of expense and $519,600.20 for construction of junior college facilities, leaving a balance of $653,592.98 at June 30, 1966, the end of the fiscal year.
A comparison of operating costs is not made since no expenditures were made by the Gainesville Junior College in the fiscal year ended June 30, 1965.
GENERAL
Schedule bond covering all employees of the University System for $100,000.00 each is handled by the Central Office of the Board of Regents of the University System and pertinent bond data will be found in Audit Report of the Board of Regents of the University System.
The books and records of the Gainesville Junior College in the period ended June 30, 1966, were maintained in the Central Office of the Board of Regents of the University System.
The "Operating Account" balance at June 30, 1966, was transferred to the Gainesville Junior College to be administered by that facility. However, funds of the "Construction Account" continue to be administered by the Central Office of the Board of Regents of the University System.

629

UNIVERSITY SYSTEM OF GEORGIA

KENNESAW JUNIOR COLLEGE, MARIETTA

.

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and Investments

Educational and General Fund

Operating Funds

Restricted Funds

-

Construction Funds

Total Current Assets.

$ 12,594.83 1,100.00 $ 13,694.83
1,237,514.56
$1,251,209.39

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable and Purchase Orders Outstanding

$ 1,304.63

RESERVES

For Restricted Funds

McEachern Scholarship

$

Dr. R. Glenn Reed Library Fund..

600.00 500.00 $ 1,100.00

For Library. For Construction of Junior College Facilities

8,500.00 1,237,514.56 1,247,114. 56

SURPLUS For Operations .
Total Current Liabilities, Reserves, and Surplus

2,790.20 $1,251,209.39

630

UNIVERSITY SYSTEM OF GEORGIA KENNESAW JUNIOR COLLEGE, MARIETTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained. Grants--U. S. Government Grants--Counties, Cities Donations.__ Interest Earned Earnings from Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund

1966

1965

$ 271,537.00 $

0.00

.00 2,000,000.00

1,100.00

.00

118,058.12

40,166.67

2,850.00

.00

70,000.00

.00

$ 463,545.12 $2,040,166.67

925.26

.00

2,017,885.67

.00

$2,482, 356.05 $2, 040,166. 67

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Printing, Publicity Rents--Regular Pensions, Benefits Equipment Purchases Miscellaneous
TotalExpense Outlay
Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Pensions, Benefits Contracts
Total Governmental Cost
NON-GOVERNMENTAL COST Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund

$ 43,903.20 $

0.00

3,224.11

.00

2,375.70

.00

1,788.50

.00

297.88

.00

572.50

.00

1,350 51

.00

6,451.32

.00

291.45

.00

$ 60,255.17 $

0.00

104,853.00 17.09
159.80 177.46 1,064,758.88
$1,230,221.40 $

.00 .00 .00 .00 22,281.00
22,281.00

925.26

.00

1,251,209.39 2,017,885.67 $2,482,356.05 $2,040,166.67

631
UNIVERSITY SYSTEM OF GEORGIA
KENNESAW JUNIOR COLLEGE, MARIETTA
COMMENTS
FINANCIAL CONDITION The Kennesaw Junior College at Marietta, Georgia, ended the fiscal year
on June 30, 1966, with a current Educational and General Fund surplus of $2,790.20, after providing the necessary reserve of $1,304.63 for liquidation of outstanding accounts payable and purchase orders and reserving $1,100.00 for restricted funds, $8,500.00 for library, and $1,237,514.56 for plant construction.
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Educational and General Fund was $463,545.12, of which $70,000.00 was provided by the Board of Regents of the University System, $271,537.00 from the U. S. Treasury as construction grants, $118,058.12 interest earned on investments, $2,850.00 application fees, and $1,100.00 for restricted funds.
The $463,545.12 total revenue together with the $2,017,885.67 cash balance on hand at the beginning of the period made a total of $2,481,430.79 available with which to meet Educational and General Fund costs in the year.
$60,255.17 of the available funds was expended for Educational and General operating expense, $1,169,966.23 for plant construction; and $1,251,209.39 remained on hand June 30, 1966, the end of the fiscal year.
GENERAL Schedule bond covering all employees of the University System for
$100,000.00 each is handled by the Central Office of the Board of Regents of the University System and pertinent bond data will be found in Audit Report of the Board of Regents of the University System.
The books and records of the Kennesaw Junior College in the fiscal period ended June 30, 1966, were maintained in the Central Office of the Board of Regents of the University System.
The "Operating Account" balance at June 30, 1966, was transferred to the Kennesaw Junior College to be administered by that facility. However, funds of the "Construction Account" continue to be administered by the Central Office of the Board of Regents of the University System.

633

UNIVERSITY SYSTEM OP GEORGIA

ARMSTRONG STATE COLLEGE, SAVANNAH

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash on Hand and in Banks Educational and General Operating Funds Restricted Funds Plant Fund

$ 79,016.03
3,369.87 189,946.07 $ 272,331.97

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds.

15,790.77 935.11
26,280.73 $ 315,338.58

Accounts Receivable Educational and General
Notes Receivable Student Loan Funds--Public Trust Funds.
Inventory Auxiliary Enterprises

120.00 2,092.50 26,545.71

Total Current Assets.

$ 344,096.79

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General

$

516.95

RESERVES

For Restricted Funds

$ 3,369.87

For Plant Improvements

189,946.07

For Public Trust Funds

3,027.61

For Private Trust and Agency Funds

26,280.73

For Unearned Revenue--Educational and General- 47,665.45

For Working Capital--Educational and General

15,000.00

For Inventory--Auxiliary Enterprises

26,545.71

311,835.44

SURPLUS For Operations Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus....

$ 15,953.63 15,790.77

31,744.40

$ 344,096.79

634 UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained. Grants--U.S. Government Donations Interest Earned Earnings, Educational Services Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts, Contributions Income on Investments Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 10,000.00 $

0.00

31,292.23

18,050.24

11,244.17

16,900.99

252,862.76 238,871.09

549,448.50 446,000.00

$ 854,847.66 $ 719,822.32

.00 14.40 1,919.25 76,290.96

3,000.00 13.21
2,077.50 36,662.17

__. 448,,1823.36 2,203.21 10,558.20

569,114.48 .00
7,083.61

$1,394,657.04 $1,337,773.29

635
UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense

Supplies, Materials

Communications

_

Heat, Lights, Power, Water

Printing, Publicity.,

Repairs, Alterations

Rents--Regular

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships

Other

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Rents Miscellaneous Contracts Equipment--New

NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

.$ 644,470.18 $ 458,229.70

10,815.83

7,494.22

27,701.51

12,078.01

7,914.85

6,083.97

16,371.91

11,527.63

7,204.86

1,114.58

1,915.02

1,702.07

4,208.77

6,629.75

3,796.07

4,124.14

19,318.05

11,476.15

_ 28,095.44

36,565.97

10,121.25 5,121.05

13,194.47 9,554.78

$ 787,054.79 $ 579,775.44

114,285.13 2,226.47 1,852.42 280.79 17.00 .00
109,831.68

9,054.05 .00 .00 .00 .00
251,283.95 .00

3,201.75 60,568.43

2, 887.50 33,187. 58

288,122.74 935.11
;_ 26,280.73

448,823.36 2,203.21 10,558.20

$1,394,657.04 $1,337,773.29

636
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL Armstrong State College at Savannah, Georgia, ended the fiscal year on
June 30, 1966, with a surplus of $15,953.63 in Educational and General Funds, after providing the necessary reserve of $516.95 to cover outstanding accounts payable and reserving $3,369.87 for Restricted Funds, $189,946.07 for plant improvements, $47,665.45 for unearned revenue, and $15,000.00 for working capital.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the auxiliary en-
terprises at the College on June 30, 1966, was $15,790.77, after reserving $26,545.71 for inventory.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COSTS Revenue with which to meet the educational and general operating ex-
pense for the fiscal year ended June 30, 1966, was $845,753.32, of which $549,000.00 was provided by allotment made to the College by the Board of Regents, $243,543.42 from tuition and fees, $11,244.17 from interest, $41,292.23 from gifts and grants, $225.00 from rentals and other charges, and $448.50 transferred from the University of Georgia.
The $845,753.32 net revenue provided and the $431,343.53 cash balance on hand at the beginning of the period made a total of $1,277,096.85 available with which to meet educational and general costs in the fiscal year.
$766,150.14 of the available funds was expended for educational and general operating expenses, $228,493.49 was paid for improvements, $10,121.25 was paid from Restricted Funds; and $272,331.97 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE REVENUE AND OPERATING COSTS Net sales of the College Center in the year ended June 30, 1966, were
$9,039.23; and $55.11 was received from commission on sales tax, making

637
UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH
total amount received $9,094.34. This amount plus the $17,479.83 on hand July 1, 1965, made $26,574.17 to be accounted for.
$10,783.40 of the available funds was expended for current operating expense; and $15,790.77 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Expenditures for all activities at the College for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL

Administration

$ 82,016.54 $ 82,340.04 $ 72,268.12

General

55,877.85

32,843.49 23,877.18

Student Welfare-.

.

28,706.09

30,411.06 26,311.82

Extension and Public Service.-.-....- 13,990.45

15,722.82 11,199.66

Library

61,177.90 43,056.35 34,533.06

Plant Operations

77,538.42

43,067.75 46,000.49

Plant Improvements

228,493.49 260,338.00 19,549.55

Instruction

446,842.89 311,961.56 245,998.36

$ 994,643.63 $ 819,741.07 $ 479,738.24

RESTRICTED FUNDS

10,121.25

13,194.47

8,540.50

AUXILIARY ENTERPRISES Total Governmental Cost

10,783.40

7,177.90

6,675.21

$1,015,548.28 $ 840,113.44 $ 494,953.95

638 UNIVERSITY SYSTEM OF GEORGIA
ARMSTRONG STATE COLLEGE, SAVANNAH

BY OBJECT
EXPENSE Personal Services Travel Expense... Supplies and Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance Pensions--Social Security Equipment Purchases.. Miscellaneous
TotalExpense
OUTLAY Improvements, Land, Buildings
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1966

1964

$ 644,470.18 $ 458,229.70 $382,802.23

10,815.83

7,494.22

5,891.12

27,701.51

12,078.01 13,162.72

7,914.85

6,083.97

4,728.07

16,371.91

11,527.63

8,571.97

7,204.86

1,114.58

2,053.12

1,915.02

1,702.07

1,172.01

4,208.77

6,629.75

4,260.64

3,796.07

4,124.14

3,915.95

19,318.05

11,476.15

9,893.33

28,095.44

36,565.97 24,926.99

15,242.30

22,749.25 14,026.25

$ 787,054.79 $ 579,775.44 $475,404.40

228,493.49 260,338.00 19,549.55 $1,015,548.28 $ 840,113.44 $ 494,953.95

Number of Employees on Payroll

June 30th

93

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average
Summer School

1,286 1,108
962
-- 1,119
667

68

65

747.63 741.39 662.67
717.23
167.05

626.56 568.25 536.56
577.12
265.00

639 UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH

Cost Payments--Regular Term Fall, Winter, Spring Quarters Expense Outlay
Total Cost--Regular Term SummerSchool

YEAR ENDED JUNE 30th

1966

1965

1964

$ 756,474.29 $ 579,775.44* $ 475,404.40* 228,493.49 260,338.00 19,549.55

$ 984,967.78 $ 840,113.44* $ 494,953.95*

30,580.50

.00

.00

$1,015,548.28 $ 840,113.44* $ 494,953.95*

Average Student Per Capita Cost

Fall, Winter, Spring Quarters

Expense

$

676.03

Outlay

204.19

$

880.22

Annual Student Per Capita Cost Expense Outlay
Includes summer school cost.

$

808.35 $

362.97

$ 1,171.32 $

823.75 33.87
857.62

PUBLIC TRUST FUNDS
Public Trust Funds held by the College at the close of the year on June 30, 1966, were $935.11 cash in bank and $2,092.50 student loans receivable. Analysis of receipts and disbursements of Public Trust Funds will be found on page 10 of the unit report.

641 UNIVERSITY SYSTEM OF GEORGIA ARMSTRONG STATE COLLEGE, SAVANNAH
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30, 1966, were $26,280.73. 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. Bond is handled through the Central Office of the Regents of the University System and bond data will be found in report to be filed covering audit of the Regents' Central Office.

642 UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Educational and General Fund Auxiliary Enterprises Fund Plant Fund Public Trust Funds Private Trust and Agency Funds _.

92,695.47 114,766.51 210,510.37
7,110.49 45,732.07 $ 470,814.91

Accounts Receivable

Educational and General

Notes Receivable

Public Trust Funds

Inventories

Educational and General Stores

$ 12,859.58

Auxiliary Enterprises

Dining Hall

$ 9,977.76

Student Center

25,045.57 35,023.33

2,210.95 59,082.14
47,882.91

Total Current Assets

$ 579,990.91

643

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises

$ 5,231.22 499.00 $ 5,730.22

RESERVES For Unearned Revenue Educational and General. Auxiliary Enterprises

$ 36,027.00 39,280.11 $ 75,307.11

For Working Capital Educational and General..
For Restricted Funds Educational and General
For Stores Inventories. For Plant Improvements For Public Trust Funds For Private Trust and Agency Funds

20,000.00
8,978.98 47,882.91 210,510.37 66,192.63 45,732.07

474,604.07

SURPLUS For Operations Educational and General Auxiliary Enterprises

$ 24,669.22 74,987.40

99,656.62

Total Current Liabilities, Reserves, and Surplus.

$ 579,990.91

644 UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Revenue Retained

Grants--U.S. Government

--

Donations

Interest Earned

Earnings, Educational Services

Transfers Other Spending Units

Total Revenue Allotments

1966

1965

_--?--$ 32,637.00 $

0.00

29,059.18 20,938.62

6,119.84

2,858.19

764,47a 30 615,082.50

-------- 675,044.61 637,152.86

$1,507,338.93 $1,276,032.17

NON-REVENUE

Public Trust Funds

Gifts, Contributions..-

,,

.

32,883.94

Income on Investments.-----------

-- . 143.01

Investments

1,688.66

Private Trust Funds

-

152,081.62

10,932.08 88.57 717.50
125,027.82

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds. Private Trust Funds

401,994.42 4,825.87
.-- 44,176.24

224,638.96 4,886.86 33,177.15

$2,145,132.69 $1,675, 501.11

...:....

645
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

Travel Expense.

- -

Supplies, Materials

Communications

-.-

Heat, Lights, Power, Water..

Printing, Publicity.-

Repairs, Alterations

Rents--Regular

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships

Other

--

1966

1966

$ 821,132.64 $ 620,106.90

14,258.27

11,213.45

250,962.67 196,949.34

-- 12,634.70

10,812.45

43,392.94

40,795.66

2,690.69

1,921.22

8,739.09

11,043.35

25,718.09

3,801.61

11,103.51

10,653.32

25,211.59

18,178.52

50,852.38

43,914.37

19,823.56 5,289.34

16,744.62 10,849.51

Total Expense

............$1,291,809.47 $ 996,984.32

Outlay

Lands, Buildings, and Improvements

Personal Services

14,041.52

13,469.82

Supplies, Materials

35,558.59

33,681.86

Printing, Publicity

54.00

.00

Repairs, Alterations

9,380.65

12,285.14

Rents

24,918.30

25,189.80

Insurance, Bonding

841.25

.00

Pensions, Benefits

436.82

484.84

Contracts

_ 40,000.00

.00

Equipment--New.

74,320.40

16,580.93

NON-GOVERNMENTAL COST Public Trust Funds Investments. Private Trust Funds...

32,430.99 150,525.79

11,799.14 114,028.73

CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds. Private Trust Funds

417,972.35 401,994.42

7,110.49

4,825.87

..

45,732.07

44,176.24

$2,145,132.69 $1,675,501.11

646
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Abraham Baldwin Agricultural College at Tifton, Georgia, ended the
fiscal year on June 30, 1966, with a surplus of $24,669.22 in Educational and General Funds, after providing the necessary reserve of $5,231.22 for accounts payable and purchase orders outstanding, and reserving $36,027.00 for unearned revenue, $20,000.00 for working capital, $8,978.98 for Restricted Funds, and $12,859.58 for inventories.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the Auxiliary Enter-
prises on June 30, 1966, was $74,987.40 after reserving $499.00 for accounts payable, $39,280.11 for unearned revenue and $35,023.33 for inventories.
PLANT FUND The $210,510.37 cash balance in the Plant Fund account on June 30,
1966, is reserved for plant improvements.
PUBLIC TRUST FUNDS Public Trust Funds at the College on June 30, 1966, amounted to
$66,192.63, of which $7,110.49 was cash in bank and $59,082.14 invested in loans to students.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College on June 30, 1966, amounted to $45,732.07.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND [OPERATING COSTS Revenue with which to meet educational and general operating expenses
for the year was $939,634.64, of which $630,000.00 was provided by allotment made to the College by the State Board of Regents, $8,043.60 from the State Department of Education, $75.00 from the University of Georgia,

647
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
$32,637.00 from U. S. Government grants for the College Work Study Program, $29,446.47 from contributions for restricted purposes, $239,306.15 from student fees and other educational services and $126.42 was transferred from Auxiliary Enterprises.
From the $939,634.64 received, $3,750.00 was transferred to the Plant Fund, leaving net revenue receipts in the amount of $935,884.64.
The $935,884.64 net revenue receipts in addition to the cash balance of $57,820.38 at the beginning of the fiscal year made a total of $993,705.02 available with which to meet educational and general costs for the fiscal year ended June 30, 1966.
L,009.55 of the available funds was expended for educational and general operating expenses; and $92,695.47 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS Total revenue from operations of the Auxiliary Enterprises at the College
in the year ended June 30, 1966, was $524,184.86, of which $142,680.62 was from dormitory rents, $27,150.80 from student fees and $354,353.44 from sales and services.
From the $524,184.86 received, $126.42 was transferred to the Educational and General Fund and $115,832.85 to the Plant Fund, leaving net revenue of $408,225.59.
The $408,225.59 net revenue together with $97,340.84 cash balance at the beginning of the fiscal year made a total of $505,566.43 available.
$390,799.92 of the available funds was expended for current operating expenses of the Auxiliary Enterprises in the fiscal period, leaving $114,766.51 cash balance on hand June 30, 1966, the end of the fiscal year.
PLANT FUND ACCOUNTS
AVAILABLE REVENUE AND OPERATING COSTS Revenue for lands, plant improvements and equipment purchases for the
fiscal year ended June 30, 1966, was $163,228.70, of which $15,500.00 was from the State Board of Regents, $21,426.01 from the State Department of

648
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
Education, $6,119.84 from interest on savings, $600.00 from sale of timber, $3,750.00 from the Educational and General Operating Account and $115,832.85 from the Auxiliary Enterprises Account.
The $163,228.70 revenue and the $246,833.20 cash balance in the Plant Fund Account on July 1, 1965, made $410,061.90 available for capital outlay cost in the fiscal year ended June 30, 1966.
$199,551.53 of the available funds was expended for lands, plant improvements and equipment, leaving $210,510.37 on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS
Disbursements for the activities at the College for the past three years are compared in the statement following:

BY ACTIVITY
EDUCATIONAL AND GENERAL Administration General.,.. Student Welfare Plant Operations Library Instruction Student Aid--Restricted Pro j ects Related Activities Extension

YEAR ENDED JUNE 30th

1966

1965

1964

$ 92,547.46 $ 81,299.10 $ 68,018.67

55,562.72

37,908.49

30,700.27

31,668.23

13,451.99

9,846.93

89,588.33

82,916.83

73,095.53

38,790.95

31,191.81

28,104.13

492,599.07 381,018.71 307,909.01

54,234.75

16,744.62

.00

20,178.36

16,607.66

15,754.67

25,839.68

16,085.82

14,329.32

Total Educational and General $ 901,009.55 $ 677,225.03 $ 547,758.53

AUXILIARY ENTERPRISES Dormitories Dining Hall Student Center Health Service
Total Auxiliary Enterprises

$ 87,862.20 258,357.57 35,563.11 9,017.04

75,109.29 211,162.31 25,508.29
7,979.40

77,269.17 191,193.42 19,166.19
6,597.81

$ 390,799.92 $ 319,759.29 $ 294,226.59

649

UNIVERSITY SYSTEM OF GEORGIA

ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

BY ACTIVITY (Cont'd) PLANT FUND
Lands, Improvements Equipment
Total Plant Fund
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

..$ 125,231.13 $ 85,111.46 $ 94,919.96

74,320.40

16,580.93

30,668.99

...$ 199,551.53 $ 101,692.39 $ 125,588.95

$1,491,361.00 $1,098,676.71 $ 967,574.07

BY OBJECT
EXPENSE Personal ServicesTravel Expense Supplies, Materials Communications Heat, Lights, Power, Water... Printing, Publicity. Repairs, Alterations Rents.. Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense

$ 821,132.64 $ 620,106.90 $ 530,324.53

14,258.27

11,213.45

8,530.18

250,962.67 196,949.34 180,138.63

12,634.70

10,812.45

9,718.95

43,392.94

40,795.66

36,431.77

2,690.69

1,921.22

2,902.78

8,739.09

11,043.35

7,632.84

25,718.09

3,801.61

3,573.51

11,103.51

10,653.32

9,526.56

25,211.59

18,178.52

16,421.37

50,852.38

43,914.37

28,123.14

25,112.90

27,594.13

8,660.86

$1,291,809.47 $ 996,984.32 $ 841,985.12

OUTLAY Lands, Improvements Equipment--New
Total Outlay
Total Governmental Cost

$ 125,231.13 $ 85,111.46 $ 94,919.96

74,320.40

16,580.93

30,668.99

$ 199,551.53 $ 101,692.39 $ 125,588.95

.$1,491,361.00 $1,098,676.61 $ 967,574.07

650
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON

Number of Employees on Payroll June 30th

YEAR ENDED JUNE 30th

1966

1965

1964

101

87

83

Average Enrollment Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term
Summer School

1,335

1,024

835

1,237

979

812

1,062

839

734

1,211

947

794

397

253

253

Governmental Cost--Regular Term Fall, Winter and Spring Quarters Expense Outlay

$1,265,118.87 $ 978,469.32 $ 826,901.09 _ 199,551.53 101,692.39 125,588.95

Total Regular Term SummerSchool

$1,464,670.40 $1,080,161.71 $ 952,490.04

26,690.60

18,515.00

15,084.03

Total Governmental Cost

$1,491,361.00 $1,098,676.71 $ 967,574.07

Annual Student Per Capita Cost

Regular Term

Fall, Winter and Spring Quarters

Expense

$

Outlay

$

1,044.69 $ 164.78
1,209.47 $

1,033.23 $ 107.38
1,140.61 $

1,041.44 158.17
1,199.61

651 UNIVERSITY SYSTEM OP GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON 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.
U

652

UNIVERSITY SYSTEM OF GEORGIA

UNIVERSITY OF GEORGIA, ATHENS

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash Assets

Cash on Hand and in Banks

Budget Fund...

Public Trust Funds.

Private Trust and Agency Funds

U. S. Income Tax

$358,414.96

Georgia Income Tax

94,357.89

Teachers' Retirement

135,951. 98

Employees'Retirement

15.10

Social Security..

187,407.31

All Other Private Trust and

Agency Funds

653,035.96

Escrow Funds--Georgia

Experiment Station

1, 321.40

Funds Held by Univ. Sys. Bldg. Authority For Construction

Accounts ReceivableInventories

PUBLIC TRUST FUNDS Investments Bonds Stocks Buildings--University of Georgia. Real Estate Savings Accounts North Georgia College... Catholic Student Center Student Notes
PHYSICAL PLANT Land Buildings Improvements Other Than Buildings. Equipment Four-H Club--Rock Eagle... Four-H Club--Dublin Four-H Club--Camp Wahsega
Total Assets

8, 330,711.23 681, 570.80

1,430,504. 60 $ 10, 442,786. 63
301,229.01 $ 10,744,015.64
889,028.58 671,148.29 $ 12,304,192.51

2, 343,172.50 59,850.54 985,011.11 1,000.00 17,382.77 19,389.07 5,352.95
2,341,264.65

5,772, 523.59

3,164,110.70 59,089, 976.86 2,759,101.51 21,827, 596. 38 2,257,757.75
357, 977.20 8, 995.00

89,465, 515.40 $107,542,231.50

SUMMARY BY DIVISION University of Georgia--Athens Georgia Experiment Station--Experiment. Georgia Coastal Plain Experiment StationTifton. Agriculture Extension Service..

95,333,904. 65 5,359, 435.20
3,129,496.23 3,719,395.42 $107, 542,231.50

653

UNIVERSITY SYSTEM OF GEORGIA

UNIVERSITY OF GEORGIA, ATHENS

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, FUND BALANCES, AND SURPLUS

LIABILITIES Accounts Payable Purchase Orders Outstanding.

13,141. 64 377, 478. 20 $ 390, 619. 84

RESERVES Cow Testing Dorm. Deposits Federal Appalachian Funds Federal Funds--Various Four-H Club Projects Georgia Agricultural Commodity Commission
for Cotton Georgia Agricultural Commodity Commission
for Peanuts Georgia Agricultural Commodity Commission
for Tobacco Georgia Crop Improvement Association
Insurance Inventories Matching Funds Other--Various Piedmont Field Experiment Station Plant Operations and Improvements
Prior Years Repairs and Replacement Restricted Funds Seed Revolving Fund Southern Piedmont Experiment Station State Department of Agriculture State Technical Program Unearned Revenue Visual Aid Working Capital Work in Progress

6 15,406. 31 330,060.00 10, 055. 39 83, 511.18 56, 386. 42
19, 022. 49
(--) 1, 604. 69
1, 370. 58 371.18
33, 236. 40 708, 867. 70 301, 910. 58
85, 145. 69 26, 274. 56 2, 985, 345. 41 113, 948. 23 194, 702. 94 1, 578, 067.14
4, 296. 07 13, 780. 48 2, 806. 36
-) 139. 99
800, 810.01 12, 937. 33
600, 000. 00 30, 500.00

8,007,067. 77

FUND BALANCES Public Trust Funds For Obj ects of Trust For Investment

$ 195,950.19 6,258,144.20 $ 6, 454, 094. 39

Private Trust and Agency Funds

1,430,504. 60 7, 884, 598. 99

SURPLUS Invested in Plant
For Operations

$ 89,465,515.40 1,794,429.49 91,259,944.89

Total Liabilities, Reserves, Fund Balances, and Surplus

$107,542,231.49

654
UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Donations Interest Earned Earnings, Educational Services Earnings, Development Services Transfers--Public Trust Funds Transfers--Other Spending Units
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts for Principal Income on Investments Transfers--Public Trust Funds Transfers Other Spending Units Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 4,372,619.86 6,585,691.84 284,014.65
10,540,767.85 2,925,378.22
36,622.01 18,153, 624. 94

$ 4,098,511.33 4, 884, 452. 20 221, 912. 85 8, 994, 750. 93 1, 948, 708. 28 93, 671. 48
15, 677, 586.98

$ 42,898,719.37 $ 35, 919, 594. 05

59,290.24 455, 824. 70 (--) 2, 976. 52 (--) 37, 649. 82 718,659.81 1,507,462.90

32, 604. 72 474,777.88 (--) 617. 44 (--) 97,064.20 546,008. 55 1, 685, 607.84

7, 722,189. 66 476,081.44 529,150.63

7,152, 253. 49 370,410.16 446, 939. 32

$ 54, 326, 752.41 $ 46, 530, 514. 37

655
UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits. Equipment Purchases Miscellaneous Scholarships Other

Total Expense

Outlay Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials
CommunicationsPrinting, Publicity Repairs, Alterations.
Rents ContractsV."."^"!"!"!--"//-"--" Equipment--New

Total Outlay Total Governmental Cost

NON-GOVERNMENTAL COST
Public Trust Funds Investments Expense--Ob j ects of Trust
Private Trust Funds..

CASH BALANCES, JUNE 30th

Budget Fund...

Public Trust Funds...

-

Private Trust Funds

1966

1965

$ 27,465,545.23

840,685.50

3,371,335.62

---

326> 199.25

711,366.97

415,980.25

610,098.64

193,503.94

198,100.90

656,853.93

2,736,530.13

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

571> 641.13 1,089,361.74

416,949.57 862,090.87

$39,187,203.22 $ 33,587,093.41

$ 97,658.81 $ 284.41
163,638.95 -00
562.02 190,134.67
*^ 1,865,048.94
484,437.77

220,505.41 .00
146,476. 34 127.77 .00 .00
3,921.07 954, 930.09 436, 603.79

$ 2,801,765.57 $ 1,762,564.47

$ 41,988,968.79 $ 35,349, 657.88

- 951,961.06

- -

35, 697. 99

1,382,256.17

823, 897.40 26,140.83
1, 603,396.53

8,631,940.24 681,570.80
--- 654,357.36

7,722,189. 66 476,081.44 529,150.63

$ 54,326,752.41 $ 46, 530, 514. 37

656
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University of Georgia at Athens, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $626,393.42 for general operations, after providing the necessary reserves of $287,845.28 to cover outstanding purchase orders and reserving $600,861.36 for unearned revenue, $1,084,127.30 for Restricted Funds, $2,437,803.57 for plant additions and improvements, $350,000.00 for inventories, $350,000.00 for working capital, $301,910.58 for matching funds, and $85,145.69 for other purposes.
AUXILIARY ENTERPRISES
The Auxiliary Enterprises Account ended the fiscal year on June 30, 1966, with a surplus of $643,760.17, after providing the necessary reserves of $31,176.99 for liquidation of accounts payable and outstanding purchase orders and reserving $170,148.40 for unearned revenue, $330,060.00 for dormitory deposits, $194,702.94 for repairs and replacements, and $358,867.70 for inventories.
DIVISION OF CONTINUING EDUCATION
The Division of Continuing Education ended the fiscal year on June 30, 1966, with available surplus of $190,601.75, after providing reserves of $53,544.43 to cover accounts payable and outstanding purchase orders and reserving $29,800.25 for unearned revenue, $144,448.23 for other reserves, $158,623.03 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, 1966, reflected a cash surplus of $429.52, after reserving $10,000.00 for working capital.
BRANCH EXPERIMENT STATIONS
The activity covering operations of three sub-stations at Calhoun, Midville, and Americus had a surplus of $15,003.81 on June 30, 1966, after providing reserves of $6,754.59 for accounts payable and for outstanding purchase orders and reserving $30,987.77 for plant additions and improvements, $1,321.97 for Restricted Funds, and $41,250.00 for working capital.

657 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

COLLEGE EXPERIMENT STATION
The accounts of the College Experiment Station reflected a surplus of ,584.35 June 30, 1966, after providing reserves of $11,298.55 to cover outstanding purchase orders and accounts payable and reserving $145,410.80 for Restricted Funds, $110,656.16 for plant additions and improvements, and $41,250.00 for working capital.

OPERATING ACCOUNTS

AVAILABLE REVENUE AND OPERATING COSTS

Revenue receipts of the six funds referred to in the foregoing summary of financial condition amounted to $32,787,299.96 and consisted of $14,728,327.00 allotments by the Regents, $353,502.89 from other units, $36,622.01 income from Public Trust Funds, $210,216.23 grants from the U. S. Government, $6,148,517.57 gifts for restricted purposes, $4,292,672.53 student fees, $4,181,653.13 sales and services, $2,576,133.19 from dormitories and dining halls and $1,664,435.41 from printing department, University stores and other sources, less transfers of $1,404,780.00 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

$23,649,003.32 2,622,853.70 2,423,701.87 80,137.99 575,131.01 3,436,472.07

$32,787,299.96

Analysis of revenue receipts by funds and by source of revenue will be found in the unit report.
The $32,787,299.96 revenue provided and the $6,727,820.80 cash balance at the beginning of the period made $39,515,120.76 funds available with which to meet operating costs in the year.
$29,645,551.80 of the available funds was expended for operating expenses and $2,397,565.91 paid for land, buildings, improvements and equipment, leaving cash balance on hand June 30, 1966, of $7,472,003.05.

658 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

Governmental cost for the year is distributed to the various funds as follows:

Educational and General Expense Outlay

$21,048,208.73 2,350,719.12 $23,398,927.85

Auxiliary Enterprises Expense
Division of Continuing Education Expense
Experiment Stations General Expense
Branch Experiment Stations Expense Outlay

$ 540,838.63 1,769.49

2,396,974.61 2,168,301.14
84,060.48
542,608.12

College Experiment Station Expense Outlay

$ 3,407,168.21 45,077.30

3,452,245.51

Total

$32,043,117.71

Governmental cost is further analyzed in the unit report.

COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of all activities at the University for the past two years are compared in the following statement:

659 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 Instruction Research Extension Restricted Funds
Total Educational and General

YEAR ENDED JUNE 30th

1966

1965

--$ 1,361,898.58 $ 1,086,827.10

353,995.80

295,501.88

1,652,281.20 1,450,704.16

2,350,719.12 1,649,528.78

963,113.07

864,446.90

-- 9,107,822.10 7,708,224.02

149, 296. 65

128,081.87

6,011,696.32 4,366,852.30

990,333.49

756,646.62

457,771.52

399,873.59

$23, 398,927.85 $ 18,706, 687.23

AUXILIARY ENTERPRISES

Administration

Dormitories

..-

Dining Halls

-

Printing Department

Student Health--Infirmary

Bookstore and Student Center

University Theatre

Total Auxiliary Enterprises

$

3,124.98 $

0.00

-- 706,990.97

623,313.54

- 975,430.69 1,074,330.53

313,043.79

267,582.56

241,142.39

209,054.46

149,436.32

130,177.15

7,805.47

5,133.72

$ 2,396,974.61 $ 2,309,591.96

DIVISION OF CONTINUING EDUCATION

Administration

Communications

Evaluation Service

Extension Classes

Conferences and Institutes

Gift Shop

-_

Georgia Education Improvement Council

Civil Defense Instruction--Training

Home Study

HEW--Gerontology

HEW--Title I Administration

Albany Center.

Gainesville Center

Marietta Center.

Rome Center

Waycross Center

C ontinuing Education--Rooms

$ 137,623.25 $ 127,452.95

512,412.12

353,030.70

40, 680. 69

27, 624.75

236,243.61

223,114.25

179,033.41

155,504.27

17,850.46

26,230.90

.00

14,685.13

46,467.10

51,775.20

64,799.20

60,411.52

3,424.33

.00

10,165.01

.00

38,598.49

' 36,204.90

22,070.74

17,119.95

161,945.52

162,748.17

16,702.62

14,160.52

35,743.44

30,671.76

245,794.47

195,852.87

660 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

YEAR ENDED JUNE 30th

BY ACTIVITY (Cont'd)

1966

1965

DIVISION OF CONTINUING EDUCATION--

(Continued)

Continuing Education--Food

$

Liberal Studies--Ford Adult Education

Economic Opportunity Training,

U. S. D. C.--Tourist

General

V.R.A.--Caseworker

U.S. Dept. Health, Education, and Welfare--.

Media

U. S. Dept. Health Service--Teach. Asst. --

V. R. A. Alcoholic

U.S. Dept. Health Service--Gerontology

O. E. O.--Head Start

N. A. S. A.--Film

V. R. A.--Alcoholic Workshop

V. R. A.--Special Education

Plant Operations

260,073.72 $ .00 .00
75.07 20,110.74
.00
.00
2,024.00 3,556.72 32,205.97 8,553.80 4,983.82 6,773.39 60,389.45

256,075.22 8.77
15,692.70 361.41
20,147.51 6,876.92
9,304.75
5,210.56 .00 .00 .00 .00 .00
81,376.23

Total Division of Continuing Education $ 2,168, 301.14 $ 1,891, 641.91

EXPERIMENT STATIONS GENERAL Administration and General
Total Experiment Stations--General

$ 84,060.48 $ 66, 257.81 $ 84,060.48 $ 66,257.81

BRANCH EXPERIMENT STATIONS Administration and General Americus Nurseries and Branches Plant--Outlay
Total Branch Experiment Stations

$ 73,352.44 $ 69,081.49

467, 486.19

426,159.00

1,769.49

23,785.33

$ 542,608.12 $ 519,025.82

COLLEGE EXPERIMENT STATION Administration and General Plant Maintenance--General Research Services Related to Research Plant--Outlay
Total College Experiment Stations
Total Governmental Cost-- University of Georgia--Athens

$ 59,417.23 $ 55,844.12

39, 937.01

34, 609.16

1,714,519.22 2,051,845.85

1, 593, 294.75

488,731. 50

45,077.30

24,276.82

$ 3,452,245.51 $ 2,655,307.45

$ 32,043,117. 71 $ 26,148, 512.17

661
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY ACTIVITY (Cont'd)
GEORGIA EXPERIMENT STATIONEXPERIMENT, GEORGIA
Business Office Director's Office General Institution Physical Plant Library Research Plant--Outlay
Total Governmental Cost--Georgia Experiment Station

YEAR ENDED JUNE 30th

1966

1965

$ 19,132.38 $ 18,450.00

25,272.17

23,840.44

85,691.38

76,051.38

91,148.79

81,278.23

21,416.05

19,101.13

2,078,734.88 1,989,719.89

289,283.54

7,551.50

$ 2,610,679.19 $ 2,215,992.57

GEORGIA COASTAL PLAIN EXPERIMENT

STATION--TIFTON, GEORGIA

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 Shank

Plant-Outlay

$ 98,637.39 $ 99,419.64

73,713.21

76,246. 93

12,800.26

11,393.05

24,831.93

27, 988.01

53,388.30

55,941.94

135,344.92

133,090.71

65,962.89

48,265.96

-00

.00

23,174. 90

22,199.98

46,114.54

48,958.19

26,919.29

24,747.16

21,000.00

21,050.00

15,168.63

13,179.33

87,836.32

98,168.16

27,229.35

24,006.00

35,650.44

35,679.70

26,005.00

30,842.00

370,146.63

345,363.74

3,120.81

15,249.27

46,953.00

43,749.61

114,916.12

39,074.68

Total Governmental Cost--Georgia Coastal

Plain Experiment Station

$ 1,308,913.93 $ 1,214,614.06

AGRICULTURAL EXTENSION SERVICE Administration Information County Operations Home Economics

$ 192,441.73 $ 215,232.99

230,685.42

221,120.84

3,660,077.55 3,575,950.13

136,033.63

117,930.98

662 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

YEAR ENDED JUNE 30th

BY ACTIVITY (Cont'd)

1966

1966

AGRICULTURAL EXTENSION SERVICE (Cont'd)

Agriculture Production Development

$

Agriculture Marketing

Four-H Club Work--Youth Program

Public Affairs

Civil Defense

Marketing and Utilization

Peanut Production and Mechanization

State Technical Service Program

Civil Defense Co-Op

Marketing Development--Fed

_.

Community & Resource Development

Appalachia Fund--Fed

Public Affairs

Agri. Comm. Commission for Cotton

Agri. Comm. Commission for Peanuts

Visual Aid Information

Pesticide Program

Agri. Comm. Commission for Tobacco

Four-H Club Projects

829,126.05 $ 96,279.32 226, 984. 55
.00 21,788.98 34,656.90
.00 139.99 18,038.17 1, 650. 00 5,554.01 23,274.48 32,554.30 18,477.51 14,166.12 6,410.63 49,748.96 12,500.00 415,669.66

721,051.73 107,534.77 217, 478. 06 23,878.15 58,457.37 32,537.57 14,099. 96
.00 .00 . 00 .00 .00 .00 .00 .00 3,232.39 28,383.79 13,454.92 420,195.43

Total Governmental Cost--Ag. Ext. Service._.$ 6,026, 257. 96 $ 5, 770, 539.08

Total Governmental Cost--All Units

$ 41, 988, 968.79 $ 35, 349, 657. 88

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials... Communications Heat, Lights, Power, Water Printing, Publications Repairs, Alterations Rents Insurance, Bonding Pensions--Staff Benefits Equipment Purchases Miscellaneous
Total Expense

$ 27,465,545.22 840,685.50
3,371,335.62 326,199. 25 711,366.97 415,980.25 610,098.64 193,503.94 198,100.90 656, 853. 93
2,736,530.13 1, 661,002. 87

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

$ 39,187,203.22 $ 33, 587, 093. 41

663
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

BY OBJECT (Cont'd)
OUTLAY Lands, Buildings, and Improvements Equipment-New
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

$ 2,317,327.80 $ 1,325,960.68

484,437.77

436,603.79

$ 41,988,968.79 $ 35,349,657.88

Number of Employees on Payroll at end of Payroll Period
Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter
Average--Regular
Summer School
Governmental Cost--Regular Term Fall, Winter and Spring Quarters Education and General Expense Less: Summer School Cost
Auxiliary Enterprises--Expense
Educational and General--Outlay
Total Governmental Cost
Annual Student Per Capita Cost Based on Educational and General Fund and Auxiliary Enterprises Cost Expense Outlay

4,449
12,474 12,747 12,516 12,579
5,830

3,930(*)
11,094 11,416 11,026 11,178
5,156

$ 21,048,208.73 $ 17,057,158.44 (Not Available) (Not Available)
$ 21, 048, 208. 73 $ 17, 057,158. 44 2, 396, 974. 61 2, 309, 591.96
$ 23, 445,183. 34 $ 19, 366,750.40 2, 350,719.12 1, 649, 528.78
$ 25,795,902.46 $ 21,016,279.18

$

1,863.84 $

1,732.58

186.87

147.56

$

2,050.71 $

1,880.14

(*) This figure does not include 47 employees who appear in more than one section.

UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS

PUBLIC TRUST FUNDS

Public Trust Funds consist of Student Loan Funds and Endowment or Non-Expendable Funds.

Receipts of Student Loan Funds and Endowment Funds in the year ended June 30, 1966, were $718,659.81 from investments realized, $455,824.70 income of trusts and $59,290.24 gifts for principal, a total of $1,233,774.75, which with a cash balance of $476,081.44 on hand at the beginning of the period made a total of $1,709,856.19 to be accounted for.

From the $1,709,856.19 to be accounted for, $37,649.82 was transferred to State spending units and $2,976.52 to other Public Trust Funds, in accordance with trust agreements, leaving net funds of $1,669,229.85.

Of the $1,669,229.85 net funds, $951,961.06 was reinvested, $35,697.99 was expended for objects and expense of trusts; and a balance of $681,570.80 remained on hand June 30, 1966.

Student Loan Funds on June 30, 1966, were invested as follows:

Stocks and Bonds
Buildings--University of Georgia Buildings--North Georgia College--Dahlonega Catholic Student Center Savings Account
Student Notes

$ 360,632.69
233,517.01 19,389.07 5, 352. 95 9,070.53
2,341,264.65

Total Investments--Loan Funds
Cash on Hand and in Bank For Loans to Students For Investment

$2,969,226.90
154,283.46 130, 723. 27

$3, 254,233. 63
Endowment Funds held on June 30, 1966, totaled $3,199,860.76 consisting of $2,803,296.69 invested as shown below and $396,564.07 cash balance on hand:

Stocks and Bonds Buildings--University of Georgia Real Estate Savings Account

$2,042,490.35 751,494.10 1,000.00 8, 312. 24

Total Investments--Endowment Funds
Cash on Hand and in Bank For Objects of Trust For Investment

$2,803,296. 69
41,666.73 354,897.34

$3,199,860. 76

665 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, as shown in schedules of the unit report.
In the year ended June 30, 1966, $36,622.01 net of Loan Funds was transferred to the Educational and General Fund 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 quoted in the unit report.

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30, 1966, amounted to $1,311,135.78, of which $625,636.17 was for student organizations and other, as shown in schedule of the unit report, $307,971.06 U. S. withholding taxes to be remitted to the Director of Internal Revenue, $119,508.61 contributions for remittance to the Teachers' Retirement System, $15.10 contributions to be remitted to the Employees' Retirement System, $176,869.79 Social Security contributions to be remitted to the Employees' Retirement System, and $81,135.05 State of Georgia Income Tax, to be remitted to the Department of Revenue, Income Tax Unit.

PLANT
On June 30, 1966, the University of Georgia had an investment of $89,465,515.40 in lands, buildings, and equipment, as follows:

Lands Buildings Improvements other than Buildings
Equipment Four-H Club, Rock Eagle Four-HClub, Wahsega Eour-H Club, Dublin

$ 3,164,110.70 59,089,976.86 2, 759,101. 51 21,827,596.38 2,257,757.75 8,995.00 357,977.20
$89, 465,515. 40

666 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS

These physical Plant 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 Plain Experiment Station Agriculture Extension Service--

$73,945,731.26 13,046.60
1,202,443.82 3,424,684.19 5,018,911.64 2,697,806.76 3,162, 891.13

$89, 465, 515.40

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.

667
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA, ATHENS
GEORGIA EXPERIMENT STATION, EXPERIMENT
COMMENTS
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment, Georgia, ended the fiscal year on June 30, 1966, with a surplus for general operations of $27,660.15, after providing reserves of $1,321.40 for Private Trust and Agency Funds, $181,656.66 for plant additions and improvements, $34,228.85 for regular Restricted Funds, $54,406.50 for other Restricted Funds, and $41,250.00 for working capital.
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue receipts in the fiscal year ended June 30, 1966, were $2,474,459.25, of which $681,075.00 was from transfers from other spending units, $1,408,800.00 from U. S. Government grants, $171,520.37 gifts and grants, and $213,063.88 earnings from sales, rents and other sources. From the $2,474,459.25 total revenue received, $25,000.00 was transferred to the Georgia Coastal Plains Experiment Station, leaving net revenue of $2,449,459.25.
The $2,449,459.25 net revenue together with the cash balance of $455,645.44 on hand at the beginning of the fiscal year made a total of $2,905,104.69 available.
$2,321,395.65 of the available funds was expended in the year for current operating expenses, $289,283.54 was paid for lands, buildings and improvements, and $294,425.50 remained on hand June 30, 1966, the end of the fiscal year.

668 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
GEORGIA EXPERIMENT STATION, EXPERIMENT

COMPARISON OF OPERATING COSTS

Expenditures for the past three years are compared in the following statement:

BY ACTIVITY
Administration Plant Library. Research
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 130,095.93 $ 118,341.82 $ 109,643.25

378,506.33

87,054.73

87,385.13

21,416.05

19,101.13

18,714.21

2,080,660.88 1,991,494.89 1,701,359.22

$2, 610, 679.19 $2, 215, 992.57 $1, 917,101.81

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Pensions--Social Security Equipment Purchases Miscellaneous

$1,798,292. 33 32,611.21 187, 030. 83 10,680.93 28,764.84 3,800.68 26,950.48 41,038.61 10,918.68 41,832.06 126,175. 61 13,299.39

$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

$1,472, 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

Total Expense

$2,321,395.65 $2,208,441.07 $1,914,218.65

OUTLAY Lands, Buildings, Improvements Equipment--New

$ 278,897.60 $ 10,385.94

2,386.50 $ 5,165.00

2,544.16 339.00

Total Governmental Cost

$2, 610, 679.19 $2,215,992.57 $1, 917,101. 81

Number of Employees on Payroll June 30th

190

225

219

669 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS GEORGIA EXPERIMENT STATION, EXPERIMENT 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. The Georgia Experiment Station is operated in cooperation with and under the supervision of the Division of Experiment Stations of the U. S. Department of Agriculture for the purpose of agricultural research. This 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.
m
All

670 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

COMMENTS
FINANCIAL CONDITION
The Georgia Coastal Plain Experiment Station at Tifton, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $11,843.03, after providing reserves of $154,355.19 for funds donated for restricted purposes, $224,241.25 for plant improvement funds, and $41,250.00 for working capital.

AVAILABLE REVENUE AND OPERATING COSTS
Transfers to the Station in the year ended June 30, 1966, were $782,484.00 from the University of Georgia, $25,000.00 from the Georgia Experiment Station and $140,300.00 from the State Department of Agriculture under terms of contracts for animal pathology. In addition to the funds received through transfers, $281,979.15 was received in gifts and grants, and $258,703.92 earnings from sales and services and other sources, making total revenue for the year $1,488,467.07.
The $1,488,467.07 revenue receipts and the $252,136.33 cash balance at the beginning of the fiscal year made a total of $1,740,603.40 funds available.
Of the available funds, $1,193,997.81 was expended for the general operating expenses of the Station in the year, $114,916.12 was paid for improvements to the plant; and $431,689.47 remained on hand June 30, 1966, the end of the fiscal period under review.

COMPARISON OF OPERATING COSTS

Expenditures for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

Administration and General Plant--Operations Plant--Improvements Library.,. Agricultural Engineering

$ 98, 637. 39 $ 73,713.21 114,916.12 13,562.12 37,759.11

99, 419. 64 $ 76,246.93 39,074.68
11,498.69 34,573.83

85,564. 52 72,938.44 88,664.73
15,013.61 29,030.80

671

UNIVERSITY SYSTEM OF GEORGIA

UNIVERSITY OF GEORGIA, ATHENS

GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

BY ACTIVITY (Cont'd)
Agronomy Animal Husbandry Animal Pathology Plant Pathology Dairy Entomology Forage and Pasture Grass Breeding Horticulture Range Grazing Shade Tobacco Soils Tidewater Tobacco Tobacco--Black Shank... _ Pelleting Lab Turf U. S. Department of Agriculture
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 75,160.69 $ 74,529.29 $ 68,570.28

143,882.17 142,547.33 130,658.51

244,164.36 230,174.16 187,620.76

64,157.06

39,728.43

24,930.53

46,114.54

48,958.19

33,211.00

36,944.67

43,723.45

22,873.75

21,558.16

21,898.00

19,846.64

38,626.94

32,192.47

30,234.43

92,456.21 105,987.82

83,985.96

27,229.35

24,006.00

20,534.19

35,650.44

35,679.70

33,562.31

37,013.88

38,058.03

24,577.67

284.75

.00

3,478.96

21,060.76

42,890.32

42,393.24

61, 379. 93

59, 836. 62

52, 972.75

.00

.00

44.71

6,993.49

4,480.48

5,461.79

17, 648.58

9,110.00

.00

$1, 308, 913. 93 $1,214, 614.06 $1,076,169.58

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity, Repairs, Alterations Rents Insurance, Bonding. Pensions (Retirement Systems) Equipment Purchases Miscellaneous

$ 762,535.98 $ 735,481.78 $ 585,947.95

19,628.69

18,441.51

17,648.12

190,403.83 181,505.57 164,878.76

18,144.62

16,167.98

13,405.67

31,979.24

30,018.65

24,632.21

3,222.65

5,191.49

2,582.31

21,997.67

18,746.35

16,711.95

14,337.20

12,684.49

15,170.53

8,502.33

6,554.44

7,152.62

29,142.05

24, 812.73

21,486.93

77,824.19 105,814.89 101,154.22

16,279.36

20,119.50

16,733.58

Total Expense
OUTLAY Lands, Buildings, Improvements, and Equipment

$1,193,997.81 $1,175,539.38 $ 987,504.85

114,916.12

39,074.68

88,664.73

Total Governmental Cost

$1, 308, 913. 93 $1,214, 614.06 $1,076,169.58

672 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OP GEORGIA, ATHENS
GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON

Number of Employees on Payroll June 30th

YEAR ENDED JUNE 30th

1966

1965

1964

141

142

100

GENERAL
The Georgia Coastal Plain Experiment Station serves the southern part of the State in experimental work on plants suitable for farms in the section, development of new projects for use of farm and range land, in analysis of soils, in study of plant diseases and in working for elimination and control of disease, as well as work on breeding cattle and grazing facilities, working in conjunction with the U.S. Department of Agriculture in these activities.
All employees of the University System are covered in a blanket surety bond for $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 filed covering audit of the Regents' Central Office.

673
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
AGRICULTURAL EXTENSION SERVICE
COMMENTS
FINANCIAL CONDITION
The Agricultural Extension Service of the University of Georgia at Athens, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $215,153.30, after providing reserves of $56,386.42 for Four-H Club park projects, $12,937.33 for visual aid program, $2,806.36 for Department of Agriculture, $118,047.42 for Private Trust and Agency Funds, $83,511.18 for various Federal funds, $33,236.40 for employee insurance benefits and
,425.88 for other special purposes.
AVAILABLE REVENUE AND OPERATING COSTS
Federal grants to the Agricultural Extension Service in the year ended June 30, 1966, were $2,753,603.63, allotment of State appropriation funds by the Regents of the University System was $2,910,289.00; and $568,379.46 was received from Four-H Club projects and other sources, making total revenue $6,232,272.09. From the $6,232,272.09 received, $58,779.00 was transferred to the University of Georgia Plant Fund, leaving net revenue of $6,173,493.09.
The net revenue of $6,173,493.09 together with the .587.09 cash on hand at the beginning of the fiscal year made a total of ,460,080.18 available to meet expenditures approved on budget.
$6,026,257.96 of the available funds was expended in the year for budget approved items; and $433,822.22 remained on hand June 30, 1966, the end of the fiscal year.

674
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS AGRICULTURAL EXTENSION SERVICE

COMPARISON OF OPERATING COSTS

Expenditures of the Agricultural Extension Service for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

Administration

$ 192,441.73 $ 215,232.99 $ 191,602.99

Information

230,685.42 221,120.84 195,327.67

Agricultural Production Development. 829,126.05 721,051.73 653,212.47

Home Economics

136,033.63 117,930.98 122,494.11

Four-H Club Youth Program

226,984.55 217,478.06 147,143.25

County Operations

3,660,077.55 3,575,950.13 3,249,702.10

Agricultural Marketing

96,279.32 107, 534.77

69, 673.75

Civil Defense

39,827.15

58,457.37

31,465.15

Marketing and Utilization

34, 656. 90

32, 537.57

28, 825.09

Public Affairs

32,554.30

23,878.15

22,028.70

Agricultural Production Management.

.00

.00

6,577.01

Peanut Production and

Mechanization

14,166.12

14,099.96

12,530.18

Georgia Agricultural Commodity

Commission for Tobacco

12,500.00

13,454.92

12,533.40

Georgia Agricultural Commodity

Commission for Cotton..

18,477.51

.00

.00

Pesticide Program

49,748.96

28,383.79

.00

VisualAid

6,410.63

3,232.39

.00

Market Development

1,650.00

.00

.00

Community and Resource Devel.

5,554.01

.00

.00

Appalachia Fund

23,274.48

.00

.00

State Technical Service Program

139.99

.00

.00

Four-H Club Projects

$5,610,588.30 $5,350,343.65 $4,743,115.87 415,669.66 420,195.43 477,491.70

Total Governmental Cost

$6,026,257.96 $5,770, 539.08 $5, 220, 607. 57

675
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS AGRICULTURAL EXTENSION SERVICE

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding Equipment Purchases Pensions--Social Security Miscellaneous
Total Expens e

YEAR ENDED JUNE 30th

1966

1965

1964

$5,151, 660. 69 $4,933, 595.63 $4, 370,813. 52

273,014.36 268,619.61 261,598.75

245,452.50 255,620.37 235,868.79

32,006.23

27,376.73

26,661.87

43,974.16

43,309.16

49,967.72

93,315.68

87,423.00

65,067.42

52,927.39

42,089.58

51,534.90

3,699.80

636.45

659.38

11,900.15

8,062.81

10,438.52

78,042.93

44,336.46

39,862.14

36,321.44

32,981.82

31,192.88

3,942.63

8,140.10

4,831.86

- -$6,026,257.96 $5, 752,191.72 $5,148,497.75

OUTLAY Repairs, Alterations Equipment--New Contract--2 Swimming Pools Miscellaneous
Total Outlay
Total Governmental Cost
Number of Employees on Payroll June 30th

$

0.00 $

642.77 $ 3,644.34

.00

110.74

891.33

.00

7,358.85

67,574.15

.00

10,235.00

.00

$

0.00 $ 18,347.36 $ 72,109.82

$6, 026,257. 96 $5,770, 539.08 $5,220,607.57

929

839

840

677 UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS AGRICULTURAL EXTENSION SERVICE

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 30,1966, amounted to $118,047.42 consisting of the following accounts:

U. S. Income Tax Withholdings State Income Tax Withholdings State Retirement Federal Retirement Social Security Withholdings

$ 50,443.90 13,222.84 16,443.57 27,399.79 10,537.52

$118,047.42

FOUR-H CLUB PARK PROJECTS
At June 30, 1966, the Agricultural Extension Service had three Four-H Club Projects, viz., Rock Eagle Project in Putnam County, the Four-H Club Camp in Laurens County and Camp Wahsega in Lumpkin County.
GENERAL
In the fiscal year ended June 30, 1966, expenditures amounting to $1,434,514.78 were made by the various counties of the State, as county nonoffset items, directly to employees in Agricultural Extension Service and were shown as receipts and disbursements on the books. These funds were not received or disbursed by the Comptroller of the University, and therefore have not been included in this report.
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.

678

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

CURRENT ASSETS

Available Cash (Includes Time

Deposits)

Educational and General

Regular Operations

$ 1,421,899.30

Restricted Funds

605,214.76

Southern Technical Institute _ 126,171.78

Engineering Exper. Station

199,496.50

$2,352,782.34

Plant Fund Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

2,523,421.46 671, 607.43 173,142. 46
1, 636,410.38 $ 7, 357,364.07

Investments

Public Trust Funds

Accounts Receivable

Educational and General

Vocational Funds

$

Sponsored Research

Ga. Tech Research Institute-

Projects

Ga. Tech Research Institute--

Other

Other Research Proj ects

Miscellaneous

16,867.18 99,709. 25
250,036.26
1,349.46 109,175.58
3,620.08 $

480,757.81

3,292, 552.90

Auxiliary Enterprises

36.00

480,793.81

Total Current Assets

$11,130,710.78

OTHER ASSETS

Inventories

Educational and General

Physical Plant

$

Office Supplies (Warehouse) _

168,249.67 22, 837.24 $

191,086.91

Auxiliary Enterprises Bookstore Dining Halls

_$ 283,415.00 13,651.00

297,066.00

488,152.91

Total Assets

$11,618,863.69

Note: Records at Georgia Institute of Technology indicate a net investment of $52, 881,171.48 in the physical plant at June 30, 1966.

679

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises...

$ 198, 205.95 _ 12,531.75 $

210,737.70

Purchases Orders Outstanding

Educational and General

$ 433, 891.11

Auxiliary Enterprises

16,005.37

449,896.48 $ 660,634.18

RESERVES Educational and General Restricted Funds--Regular $ Restricted Funds--Student Aid_ Unearned Revenue For Working Capital For Inventories

419,388.32 185,826.44 505,972.50 580,000.00 191,086.91

$ 1,882,274.17

Plant Fund For Improvements
Auxiliary Enterprises For Inventories For Infirmary... For Unearned Revenue

$ 297,066.00 234,665.28 86,268. 50

2, 523,421. 46 617, 999.78

Public Trust Funds Fund Balance
Private Trust and Agency Funds FundBalance

3,465,695.36 1,636,410.38 10,125,801.15

SURPLUS For Operations Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

$ 510, 255. 83 322,172.53

832,428.36

$11,618,863.69

680 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--Counties and Cities Donations Rents on Investment Properties Interest Earned Earnings, Educational Services Transfers--Public Trust Funds Transfers Other Spending Units
Total Revenue Allotments

1966

1965

$ 50,000.00 $ 50, 500. 00

2,938,740.45 1, 739, 964. 84

126,440.59

99, 418. 01

189,203.32 162, 838.75

13,458,234.53 11, 659, 219. 40

112, 871. 62

9,113. 22

8, 337, 686.17 7, 698,105. 52

$25,213,176. 68 $21,419,159.74

NON-REVENUE Public Trust Funds Gifts for Principal Income on Investments Transfers--Public Trust Funds Transfers--Budget Fund Investments Private Trust Funds
Net Non-Revenue

$ 275,576.52 $ 178,127.90

323,197.96

230,437.39

1,488.26

308.72

(--)112,871. 62 (--) 8,113.22

217,617.13

283,645.73

3,371,706.69 2,534, 666.60

$ 4,076,714.94 $ 3,219,073.12

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds
Total Cash Balances

$ 5,029,674.69 $ 4,268,212.67

379,748.57

388,866.96

878,954.07

872,735.31

$ 6,288,377.33 $ 5,529,814.94

$35, 578, 268. 95 $30,168,047. 80

681
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Miscellaneous Contracts Equipment--New Total Outlay Total Governmental Cost
NON-GOVERNMENTAL COST Public Trust Funds Investments Expense--Objects of Trust Private Trust Funds Total Non-Governmental Cost
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds Total Cash Balances

1966

1965

$15,896,471.90 306,204.17
1,571,847.89 242,759.69 449,837.84 199,792.71 276,858.25
--- 523,834.30 215,157.40 269,450.52
1,360,343.52

$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

453,832.15 66,415. 42

456,701.88 61, 846.92

$21, 832, 805.76 $19, 422, 638. 53

$ 66,801.41 $

177,163.66

--

875.99

23,001.70

(--) 23.36

2,214,063.73

380, 351.25

104, 972.11 76,793.42
754. 69 175,787.00
44.11 693, 941. 07 182, 766. 79

$ 2, 862, 234. 38 $ 1, 235, 059.19

$24, 695, 040.14 $20, 657, 697. 72

$ 550,862.86 11,539.85
3, 302, 007.36
$ 3,864,410.07

$ 691, 992. 00 1, 532. 91
2, 528,447. 84
$ 3, 221, 972. 75

$ 5,547,811.23 $ 5,029,674.69

522,354.11

379,748.57

948, 653.40 878, 954.07

$ 7, 018,818.74 $ 6, 288, 377.33

$35,578, 268. 95 $30,168, 047. 80

682
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
COMMENTS
FINANCIAL CONDITION--BUDGET FUND
EDUCATIONAL AND GENERAL
The Georgia Institute of Technology, Atlanta, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $510,255.83 in its Educational and General Fund, after providing the necessary reserve of $632,097.06 to cover accounts payable and purchase orders outstanding and reserving $2,523,421.46 for plant additions and improvements, $605,214.76 for Restricted Funds, $505,972.50 for unearned revenue, $580,000.00 for working capital and $191,086.91 for inventories.
Assets on this date consisted of $4,876,203.80 cash on hand, in banks, and invested in time deposits and U. S. Bonds, and $671,844.72 in accounts receivable and inventories.
AUXILIARY ENTERPRISES
The Auxiliary Enterprises ended the fiscal year on June 30, 1966, with a surplus of $322,172.53.
Reserves provided on the Consolidated Balance Sheet consist of $28,537.12 for accounts payable and purchase orders outstanding, $297,066.00 for inventories, $234,665.28 for infirmary supplies and $86,268.50 for unearned revenue.
Assets on this date consisted of $671,607.43 cash on hand, in banks, and invested in time deposits, and $297,102.00 invested in accounts receivable and stores inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL (INCLUDES PLANT FUND)
AVAILABLE REVENUE AND OPERATING COSTS
Allotments to the Georgia Institute of Technology by the Board of Regents of the University System of Georgia in the fiscal year ended June 30, 1966, were $5,974,000.00 for general operations, $643,000.00 for Southern Technical Institute, $1,539,000.00 for research engineering and experiment station, and $104,600.00 for additions and improvements to plant, making total allotments for the year of $8,260,600.00.

UNIVERSITY SYSTEM OP GEORGIA
GEORGIA INSTITUTE OP TECHNOLOGY, ATLANTA
Revenue from tuition and fees in the year was $4,981,858.13; for research projects was $5,699,012.76; and $3,625,908.44 was received from other sources and interfund transfers, which with the allotments from the Regents made total revenue for Educational and General Fund purposes $22,567,379.33.
From the $22,567,379.33 total revenue, $45,375.19 was transferred to Public Trust Funds, leaving net revenue in the amount of $22,522,004.14.
The $22,522,004.14 net revenue and the $4,635,263.07 cash balance on hand at the beginning of the period made a total of $27,157,267.21 with which to meet expenditures approved on budget for the year ended June 30, 1966.
$19,418,829.03 of the available funds was expended for current operating expenses, $2,862,234.38 was paid for lands, buildings, improvements, and equipment; and $4,876,203.80 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Earnings from dormitories and apartment rentals were $1,134,555.43 in the year ended June 30, 1966, $980,391.73 was received from dining halls, $288,123.94 from the College Inn net sales, $114,646.99 from property rentals, $41,420.05 from military uniforms and $279,017.40 from other sources, making a total of $2,838,155.54. $146,983.00 was transferred to the Plant Fund leaving net revenue receipts of $2,691,172.54.
The $2,691,172.54 net revenue and the $394,411.62 cash balance on hand at the beginning of the fiscal year made a total of $3,085,584.16 available for operating the Auxiliary Enterprises in the period under review.
$2,413,976.73 of the available funds was expended for operation of the Auxiliary Enterprises in the year, including $155,487.21 deposited in the Sinking Fund as rent on dormitories and apartments built on the campus in accordance with the terms of Trust Indenture; and $671,607.43 remained on hand June 30, 1966.
The $155,487.21 paid as rent to the Trustee Account, together with other receipts and disbursements handled through that account, are covered in a separate report.

684
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

COMPARISON OF OPERATING COSTS

Expenditures for the Educational and General activities and the AuxiliaryEnterprises 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

YEAR ENDED JUNE 30th

1966

1965

$ 1,314,013.24 $ 1,068,626.35

144, 326.46

132, 575. 58

6,537,307.97 5,941,022.45

80,472.98

70,529.46

2,141, 051.12 1,165, 803. 59

422,223.09

406,168.96

498,288.12

500,222.09

1,474,985.85 1,347,094.33

460, 251. 65

456,912. 94

$13, 072, 920. 48 $11, 088, 955. 75

- 999,107.94

926,195.59

5,346, 800. 61 5,133,120. 59

$19,418, 829.03 $17,148,271.93

2,862,234.38 1,235,059.19 $22, 281, 063. 41 $18, 383, 331.12

AUXILIARY ENTERPRISES EXPENSE General Administration Dining Halls Dormitories and Apartments Other Rental Property Infirmary College Inn Military Uniforms
Total Governmental Cost

$ 116, 308. 50 $ 93, 802. 36

898,337.75

745,766.02

864,341.46

866,249.12

65,744.44

34,782.13

217,782.28

224,423.48

205,940.66

205,926.70

45,521.64

102,416.79

$ 2,413,976.73 $ 2,273, 366. 60

$24, 695,040.14 $20, 656, 697.72

685

UNIVERSITY SYSTEM OP GEORGIA

GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (Retirement and Social Security) Equipment Purchases Miscellaneous

YEAR ENDED JUNE 30th

1966

1965

$15,896,471.90 $14,153,190.74

306,204.17

266,501.33

1,571,847.89 1,409,752.79

--- 242,759.69

194,361.59

449,837.84

398,000.46

199,792.71

178,305.30

276,858.25

148,782.76

523,834.30

574,357.30

215,157.40

152,858.18

269, 450.52

187, 337. 21

1,360,343.52 1,240,642.07

520,247.57

517,548.80

Total Expense

$21,832,805.76 $19,421,638.53

OUTLAY Lands, Buildings, Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations Contracts, Purchases Equipment--New Miscellaneous
Total Outlay
Total Governmental Cost

$ 66,801.41 $ 177,163.66 875.99 23,001.70
2,214,063.73 380,351.25
(--) 23.36

104,972.11 76,793.42 754.69
175,787.00 693,941.07 182,766.79
44.11

$ 2,862,234.38 $ 1,235,059.19

$24, 695,040.14 $20, 656, 697.72

Number of Employees on Payroll on June 30th
Average Enrollment Regular Term General College Southern Technical Institute

2,416
6,779 1,194

2,260
6,493 1,091

686 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA

Annual Student Per Capita Cost General College Expense Experiment Station Outlay
Southern Technical Institute

YEAR ENDED JUNE 30th

1966

1965

__.$ 1,928.44 $ 1,707.83

788.73

790.56

422.22

190.21

$ 3,139.39 $ 2,688.60

$

836.77 $

848.94

PUBLIC TRUST FUNDS
Public Trust Funds held by Georgia Institute of Technology at June 30, 1966, amounted to $3,465,695.36 and consisted of $173,142.46 cash on hand and in banks, and $3,292,552.90 investments.
Receipts and disbursements of the Public Trust Funds for the year ended June 30, 1966, are summarized in the unit report.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal year on June 30, 1966, amounted to $1,636,410.38; and these accounts are detailed in the unit report.
GEORGIA TECH RESEARCH INSTITUTE
Included in the unit report, in memorandum form only, is a summary of the cash receipts and disbursements of the Georgia Tech Research Institute, a non-profit corporation. These receipts and disbursements are not included in the operating accounts of Georgia Institute of Technology, except that shown as paid to the Georgia Institute of Technology in the amount of $3,285,872.21. This amount is restricted to research by the Engineering Experiment Station of the School.

687
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
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.

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA STATE COLLEGE, ATLANTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Educational and General General Operations Restricted Funds Plant Fund

$ 787,480.78 90, 615.57 541,448.56 $1,419,544.91

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

56,491.68 15,074.92 167,144.47 $1,658,255.98

Accounts Receivable Educational and General General Operations Restricted Funds

$ 8,722.80 2,773.47 $ 11,496.27

Auxiliary Enterprises

20.95

11,517.22

Notes Receivable Public Trust Funds Student Loans
Investment Educational and General 4 Shares Capital Stock--Gulf Oil Corporation (G0627442) (Gift to College--Not entered as receipt)

103,599.90 200.00

OTHER ASSETS Inventories Educational and General Stores and Scientific Auxiliary Enterprises Bookstore and Refectory
Total Current Assets

$ 83,907. 74 101,028.15 184,935.89 $1,958,508.99

689

UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES
Accounts Payable Educational and General Auxiliary Enterprises

--

-

---

$ 27,376.06 5,015.04 $ 32,391.10

RESERVES Educational and General Purchase Orders Outstanding General Operations Plant Improvements

$ 79,276.86 138,745.76 $ 218,022.62

Unearned Revenue (Summer)

Restricted Funds

General Operations

$

Student Aid--Scholarships

Student Aid--Work Study Pro. 1.

Other (Accounts Receivable)--.

73,818.60 7,853.56 8, 943.41 2,773.47

398,604.70 93,389.04

Contracts Negotiated and to be Negotiated-- Plant Improvements
For Other Plant Improvements For Working Capital For Inventories

400,549.47 2,153.33
110,000.00 83,907.74

1,306,626.90

Auxiliary Enterprises Stores Inventories
Public Trust Funds
Private Trust and Agency Funds Student Activities Student Scholarships Other

-
$ 130,018.17 - 15,797.47
21,328.83

101,028.15 118,674.82
167,144.47

SURPLUS For Operations Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

$ 18L 145.96 51,497.59

232,643.55

$1,958,508.99

690 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U. S. Government Grants--Counties, Cities Donations.. Rents on Investment Properties Interest Earned Earnings, Educational Services Transfers--Public Trust Funds... Transfers Other Spending Units..
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts, Contributions.. Income on Investments.. Trans.--Budget Funds Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 67,255.00 25,000.00 142, 863.81 91,744.64 64, 484.50
1,946,995.10 509.22
3,802,300.00

$ 40, 960.00 25,000.00 107,879.12 60,292.55 63, 391.91
1,427,937. 68 817.95
2,672, 500.00

..$6,135,152.27 $4, 398, 779.21

49,019.42 729.10
(_) 509.22 13,041.19
315,'975.73

39,974.06 815.50
(--) 567.95 11,140.36 300,011.62

1,719,620.73 1,643, 338.38

14,885.47

.00

135,319.89 116,171.44

$8,383,234.58 $6,509,662.62

691 UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other

Total Expense

Outlay

Lands, Buildings, and Improvements

Personal Services

Supplies, Materials

Printing, Publicity

-

Repairs, Alterations

Miscellaneous

Contracts

-

Equipment--New

-- -

1966

1965

$4,395,905.52 42,078.67 168,125.30 53,817.08 89,566.98
50,170.60 32,641.91 146,598.43 24,503.73 107,272.04 305>779-15

E3,186,263.05 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

9,693.00 25,542.33

4,151.00 20,175.79

$5,451,694.74 $3,913,850.85

60,873.77

91,995.18

1,037.13

-

556.50

11.14

627,382.29

145,185.66

28,389.06 43,420.79
314.40 560.65
.00 255,140. 59
80, 820.52

NON-GOVERNMENTAL COST

Public Trust Funds Investments

Private Trust Funds

-

62,091.04 284,151.15

36, 476.50 280,863.17

CASH BALANCES, JUNE 30th

Budget Fund

Public Trust Funds..-

Private Trust Funds

-

1,476,036.59 -- 15,074.92 ---- 167,144.47

1,719, 620.73 14,885.47 135, 319.89

$8,383,234.58 $6,509, 662.62

692
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA
COMMENTS
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Georgia State College at Atlanta, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $181,145.96 in its Educational and General Fund, after providing the necessary reserve of $245,398.68 for accounts payable and purchase orders outstanding and reserving $398,604.70 for unearned revenue, $402,702.80 for plant improvements including contracts to be negotiated, $110,000.00 for working capital, $93,389.04 for Restricted Funds, and $83,907.74 for inventories.
AUXILIARY ENTERPRISES
The College had a surplus of $51,497.59 in the Auxiliary Enterprises Account after reserving $5,015.04 for accounts payable and $101,028.15 for inventories.
PUBLIC TRUST FUNDS
Public Trust Funds held on June 30, 1966, amounted to $118,674.82, of which $107,647.22 was in student loan funds, including $103,599.90 in student notes receivable, and $11,027.60 in endowment fund for student scholarships.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held on June 30, 1966, were $167,144.47, of which $130,018.17 was for Student Activities, $15,797.47 for Student Scholarships, and $21,328.83 in other funds.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE REVENUE AND OPERATING COST
Allotments to the College by the Board of Regents in the year ended June 30, 1966, were $3,727,000.00 for operations and $72,000.00 for plant improvements, in addition to which the College received $1,810,335.65 from student fees, $177,160.09 from gifts and grants, including $25,000.00 for plant improvements, $51,958.72 for research, $61,151.86 from interest on investments, $35,583.75 for institutes and conferences, $61,748.02 in other revenue, $509.22 from Public Trust Funds for student aid, $3,300.00 from Georgia Historical Commission for research, and $215,000.00 from the Auxiliary En-

UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

terprises for plant improvements, making total revenue received for the year $6,215,747.31.
The $6,215,747.31 revenue together with the $1,547,038.53 cash balance on hand at the beginning of the fiscal year made a total of $7,762,785.84 available with which to meet the year's operating expenses and payment on plant improvement projects.
$5,416,199.26 of the available funds was expended for current operating expenses of the educational and general activities at the College, $927,041.67 for plant improvements; and $1,419,544 .91 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COST
The net revenue from store sales, office rental, and interest on time deposits held by the Auxiliary Enterprises Fund for the year was $134,404.96. This added to the cash on hand of $172,582.20 made a total of $306,987.16 of which $215,000.00 was transferred to the Educational and General Fund of the College'for plant improvements, leaving $91,987.16 to account for in the Auxiliary accounts.
$35 495.48 of the available funds was expended for current operating expenses of the Auxiliary Enterprises at the College; and $56,491.68 remained on hand at the end of the fiscal year, June 30, 1966.

COMPARISON OF OPERATING COST Expenditures for all activities at the College for the past three years are
compared in the following statement:

YEAR ENDED JUNE 30th

BY ACTIVITY
EDUCATIONAL AND GENERAL OPERATIONS Administration and General Student Welfare
SOPSS^-
Tihrarv Instruction Research Extension and Public Service

1964

1965

1966

$ 436,982.45 $ 451,549.33 $ 603,519.04 120,508.09 125,215.91 163,342.99 300,141.07 389,506.79 516,223.42
. 252,306.59 292,385.31 374,141.06 1,853,976.78 2,418,543.77 3,365,240.59 -- 151,267.71 167,040.59 322,657.01
23,710.80 30,270.05 59,402.82

694 UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE, ATLANTA

BY ACTIVITY (Cont'd)
EDUCATIONAL AND GENERAL OPERATIONS--Cont'd. Student Aid Other

YEAR ENDED JUNE 30th

1964

1965

1966

$ 1,076.93 $ 4,151.00 $ 11,540.20

428.61

545.88

132.13

$3,140,399.03 $3,879,208.63 $5,416,199.26

OUTLAY--PLANT IMPROVEMENTS

Land, Bldgs., and Improvements.. 309,734.55

Equipment

86,678.36

327,825.49 80,820.52

781,856.01 145,185.66

Total Educational and General. .$3, 536, 811.94 $4,287,854.64 $6, 343,240.93

AUXILIARY ENTERPRISES Bookstore Refectory.... Office Rental
Total Auxiliary Enterprises
Total Governmental Cost

$ 10,666.00 $ 17,349.69 $ 21,404.51

2,939.31

5,628.42

8,674.84

9,958.75

11,414.11

5,416.13

..$ 23,564.06 $ 34,392.22 $ 35,495.48

$3,560,376.00 $4,322,246.86 $6,378,736.41

BY OBJECT
EXPENSE
Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rent. Insurance, Bonding Pensions--Social Security Cost. Equipment Purchases Miscellaneous

$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 24,076.79

$4,395,905.52 42,078.67 168,125.30 53,817.08 89,566.98 50,170.60 32,641.91 146,598.43 24,503.73 107,272.04
305,779.15 35,235.33

Total Expense..

$3,163,963.09 $3,913,600.85 $5,451,694.74

OUTLAY
Lands, Bldgs., and Improvements... Equipment--New...

309,734.55 86,678.36

327,825.49 80,820.52

781,856.01 145,185.66

Total Governmental Cost

$3,560,376.00 $4, 322, 246.86 $6, 378,736.41

695
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, ATLANTA

Employees on Payroll June 30th__

YEAR ENDED JUNE 30th

1964

1965

1966

359

392

538

Average Enrollment Fall Quarter Winter Quarter Spring Quarter.
Average Regular Term
Summer School

-- 4,509 - 4,433 4,309
4,417
2,696

6,066 6,075 5,918
6,020
3,413

8,180 7,871 7,545
7,865
5,518

Governmental Cost--Regular Term

Fall, Winter and Spring Quarters

Expense

$2,976,144.27 $3,678,281.47 $5,130,484.62

Outlay

--- 396,412.91 408,646.01 927,041.67

Total Cost--Regular Term Summer School

$3,372, 557.18 $4,086,927.48 $6,057,526.29 187,818.82 235,319.38 321,210.12

$3,560,376.00 $4,322,246.86 $6,378,736.41

Average Student Per Capita Cost

Regular Term

Fall, Winter and Spring Quarters

Expense

$

Outlay

$

673.79 $ 89.74
763.53 $

611.01 $ 67.88
678.89 $

652.32 117.87
770.19

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.

696

UNIVERSITY SYSTEM OF GEORGIA

MEDICAL COLLEGE OF GEORGIA, AUGUSTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Medical College--Operating Funds Medical College--Restricted Funds Medical College--Plant Fund Eugene Talmadge Memorial Hospital Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds
Accounts Receivable Restricted Funds Hospital Accounts

$ 211,585.49 409,942.45 301,917.93 492,167.99 9,895.71
1,580,721.64 200, 515. 60 $3, 206,746. 81
$ 178,899.98 886,216.61 1,065,116.59

INVESTMENTS--PUBLIC TRUST FUNDS Real Estate Student Notes University System Building Authority Bonds BankSavings Certificates Mutual Funds and Other Investments

$ 14,000.00 274,800.29 17,199.35 5,000.00 10, 808.50

321, 808.14

INVENTORIES Hospital Stores--Warehouse Auxiliary Enterprises
Total Current Assets, Investments, and Inventories

$ 402,450.35 52,636.64

455,086.99

$5,048,758.53

697

UNIVERSITY SYSTEM OF GEORGIA

MEDICAL COLLEGE OF GEORGIA, AUGUSTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS
CURRENT LIABILITIES Purchase Orders Outstanding Medical College Eugene Talmadge Memorial Hospital

$ 78,952.70 116, 537.47 $ 195,490.17

RESERVES For Plant Improvement--College
For Working Capital--College For Working Capital--Hospital For Unearned Revenue--College
For Restricted Funds For Accounts Receivable--Hospital For Stores Inventories For Public Trust Funds For Private Trust and Agency Funds

$ 301, 917.93 60,000.00 175,000.00 2,880.00 588,842.43 886, 216.61 455,086.99
1,902,529.78 200,515. 60

4,572, 989.34

SURPLUS For Operations Medical College Eugene Talmadge Memorial Hospital Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

$ 69,752.79 200, 630.52 9,895.71

280,279.02

$5,048,758.53

698
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Donations Interest Earned Earnings, Educational Services Transfers--Public Trust Funds Transfers Other Spending Units
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts, Contributions Income on Investments Transfers--Budget Funds Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 1,403,781.50 $ 1,376,087. 62

699,852.66

587, 504. 61

82,250.00

92, 250.00

2,289,390.08

2,014, 079.98

6,235.10

6, 635.19

6,734,003.13

5,799,133.28

$ 11,215,512.47 $ 9, 875, 690. 68

' 1,603,231.59 18,405.10
(--) 6,235.10 48,605.01
211,933.86

95,024. 64 8,258.14
(-) 6, 635.19
8, 615.50 173, 863.57

2,251,845.82 26,240.04 55,044.24

2, 561, 799. 82 24, 555.88 83,489.42

$ 15,424,583.03 $ 12, 824, 662.46

UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

Supplies, Materials

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

-

-

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Scholarships

Other

Total Expense
Outlay Lands, Buildings, and Improvements Personal Services-- Miscellaneous ContractsEquipment--New

NON-GOVERNMENTAL COST

Public Trust Funds Investments

Private Trust Funds

-

CASH BALANCES, JUNE 30th

Budget Fund -

-

Public Trust Funds -

Private Trust Funds

-- -

1966

1965

$ 7,935,499.46 $ 7,099,777.01

138,905.70

113,288.71

1,479,500.47

1,401,189.98

93,504.55

86,199.74

203,394.09

209,936.51

97,441.12

75,770.74

82,463.40

105, 335. 64

75,779.99

59,780.17

68,403.82

72,710.61

204,908.14

178,256.22

519,493.77

580,797.79

10,556.96 32'195-73

7,185.78 85,642.94

$ 10,942,047.20 $ 10,075,871.84

22,203.63 2,220.92
- 1,061,728.25 13,648.72

18,420.16 .00
91,352. 68 .00

1,662,389.31 208,042.43

103, 578. 93 202,308.75

----

1,425,509.57 27,857.33 58,935.67

2,251,845.82 26,240.04 55,044.24

$ 15,424,583.03 $ 12, 824, 662. 46

700
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA, AUGUSTA
COMMENTS
FINANCIAL CONDITION--BUDGET FUND
EDUCATIONAL AND GENERAL
The Medical College of Georgia at Augusta, Georgia, ended the fiscal year on June 30, 1966, with a General Fund surplus of $69,752.79, after providing the necessary reserve of $78,952.70 to cover outstanding accounts payable and reserving $588,842.43 for Restricted Funds, $301,917.93 for additions and improvements to plant, $60,000.00 for working capital, and $2,880.00 for unearned revenue.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1966, was $9,895.71, after providing reserve of $52,636.64 for inventory.
EUGENE TALMADGE MEMORIAL HOSPITAL
Surplus available for operation of the Eugene Talmadge Memorial Hospital on June 30, 1966, was $200,630.52, after providing reserves of $116,537.47 for liquidation of outstanding accounts payable, $175,000.00 for working capita], $402,450.35 for inventory, and $886,216.61 for Hospital Accounts Receivable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue with which to meet the year's educational and general operating expenses and plant improvements was provided by $2,201,500.00 allotment by the Regents, $2,252.59 transfer from the State Department of Public Health, $1,499.94 transfer from the Gracewood School and Hospital, $198,631.00 transfer from the Vocational Rehabilitation Services of the State Department of Education, $1,886,555.16 gifts and grants, $299,130.03 student fees, $6,235.10 transfer from Public Trust Funds, $53,582.26 grant overhead, $113,558.72 from other sources and $27,612.50 transfer from Auxiliary Enterprises, making total revenue receipts of $4,790,557.30.
The $4,790,557.30 revenue and the $1,877,251.39 cash balance on hand at the beginning of the fiscal year made $6,667,808.69 funds available with which to meet educational and general costs in the year.

701
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA, AUGUSTA
$2,656,334.06 of the available funds was expended in the year for educational and general operating expenses, $1,988,227.24 was paid from Restricted Funds, $1,099,801.52 was paid for plant additions and improvements; and $923,445.87 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS Receipts from Auxiliary Enterprises in the fiscal year were $397,372.24,
from which $27,612.50 was transferred to the Medical College, leaving net revenue of $369,759.74.
The $369,759.74 net revenue together with the $17,863.91 cash balance at the beginning of the year made a total of $387,623.65 available with which to to meet operating costs of the Auxiliary Enterprises in the period under review.
$377,727.94 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, 1966, of $9,895.71.
OPERATING ACCOUNTSEUGENE TALMADGE MEMORIAL HOSPITAL
AVAILABLE REVENUE AND OPERATING COSTS Total revenue of the Eugene Talmadge Memorial Hospital in the year
ended June 30, 1966, amounted to $6,055,195.43, of which $4,330,000.00 was provided by allotment by the Regents of the University System, $1,472,570.85 was received for hospital fees, $66,755.11 from sales and services, $119.60 transfer from the State Department of Public Health, and $185,749.87 from other sources.
The $6,055,195.43 net revenue and the $356,730.52 cash balance at the beginning of the year made total funds available for the operation of the Hospital $6,411,925.95 in the year ended June 30, 1966.
$5,919,757.96 of the available funds was expended in the year for operating expenses; and $492,167.99 remained on hand June 30, 1966, the end of the fiscal year.

703

UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA, AUGUSTA

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 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL

Administration and General $ 517,711.21 $ 418,030.30 $ 363,326.62

Research Coordination

.00

.00

15,605.50

Plant--Operations

-- 153,149.52

162,985.99

155,317.60

Plant--Improvements

1,099,801.52

109,772.84

1,738.33

Library

--- 81,315.55

83,626.00

71,994.93

Instruction

- - 1,493,983.95 1,357,117.55 1,431,459.10

Research

-- 410,173.83

361,548.45

.00

Restricted Projects

1,988,227.24 1,842,075.06 1,666,764.57

Total Educational and General.S 5,744,362.82 $ 4,335,156.19 $ 3,706,206.65

AUXILIARY ENTERPRISES Student Health Service Print Shop Auxiliary Administration Veterinary Services Bookstore Residencel Residence II Residence III SnackBar Brace Shop Parking. Continuing Education Medical Illustration

$ 8,637.78 $ 5,691.23 $ 6,694.74

41,968.93

36,477.17

28,908.18

11,785.36

10,964.45

4,818.74

68,635.02

73,001.04

76,534.55

10,903.76

6,269.21

5,989.76

26,795.22

22,316.77

22,298.70

23,383.80

11,089.65

25,091.54

28,527.08

25,144.71

14,135.24

- 49,132.45

40,272.67

36,888.62

25,461.04

23,663.63

16,396.49

19,558.37

14,060.96

16,695.69

40,954.26

34,843.16

.00

21,984.87

18,328.98

.00

Total Auxiliary Enterprises $ 377,727.94 $ 322,123.63 $ 254,452.25

EUGENE TALMADGE MEM. HOSP.

Administration and General

$ 750,223.78

Research Coordination

.00

Plant--Operations

354,555.84

Plant--Improvements

.00

Patient Care

3,867,755.92

Research

29,618.76

Services

917,603.66

$ 711,085.47 .00
355,342.02 .00
3,533,302.34 25,009.82 903,625.21

$ 628,899.82 3,037.45
324,269.88 39,373.00 3,319,643.99
.00 898,546.83

Total Eugene Talmadge Mem.

Hospital

$ 5,919,757.96 $ 5,528,364.86 $ 5,213,770.97

Total Governmental Cost

$12,041, 848.72 $10,185, 644. 68 $ 9,174, 429. 87

704

UNIVERSITY SYSTEM OF GEORGIA

MEDICAL COLLEGE OF GEORGIA AUGUSTA

YEAR ENDED JUNE 30th

BY OBJECT

1966

1966

1964

EXPENSE

Personal Services

$7,935,499.46 $ 7,150, 570.23 $ 6,468,090.73

Travel Expense

138,905.70

113,288.71

97,338.80

Supplies, Materials

1,479,500.47 1,401,189.98 1,346,102.75

Communications

93,504.55

86,199.74

78,946.74

Heat, Lights, Power, Water

203,394.09

209,936.51

192,086.83

Printing, Publicity.

97,441.12

75,770.74

60,535.65

Repairs, Alterations

82,463.40

105,335.64

77,097.08

Rents

75,779.99

59,780.17

44,149.16

Insurance, Bonding

68,403.82

72,710.61

58,635.92

Pensions (Retirement Systems) .. 204,908.14

178,256.22

160,034.87

Equipment Purchases

519,493.77

580,797.79

517,416.61

Miscellaneous

42,752.69

42,035.50

32,883.40

Total Expense

$10,942,047.20 $10,075,871.84 $ 9,133,318.54

OUTLAY Lands, Bldgs., Improvements, Equipment

1,099,801.52

109,772.84

41,111.33

Total Governmental Cost $12,041, 848.72 $10,185, 644. 68 $ 9,174, 429.87

Number of Employees on Payroll June 30th

1,955

1,943

1,754

Average Enrollment

Medical School (Including Med.

Art and Tech.)

459

444

432

School of Nursing

132

110

103

591

554

535

GOVERNMENTAL COST Educational and General Expense Auxiliary Enterprises Expense
Educational and General Outlay
Expense--Eugene Talmadge Memorial Hospital
Outlay--Eugene Talmadge Memorial Hospital

$ 4,644,561.30 $ 4,225,383.35 $ 3,704,468.32

377,727.94

322,123.63

254,452.25

$ 5,022,289.24 $ 4,547, 506.98 $ 3, 958, 920.57

1,099,801.52

109,772.84

1,738.33

$ 6,122,090.76 $ 4, 657, 279. 82 $ 3, 960, 658.90

5,919,757.96 5,528,364.86 5,174,397.97

.00

.00

39,373.00

$12,041, 848.72 $10,185, 644. 68 $ 9,174,429. 87

705

UNIVERSITY SYSTEM OP GEORGIA

MEDICAL COLLEGE 07 GEORGIA, AUGUSTA

rmual Student Per Capita Cost,

Based on Educational and Gen-

eral Fund and Auxiliary Enter-

prises Cost, Exclusive of Cost of

Operating the Eugene Talmadge

Memorial Hospital:

Expense

$

Outlay

$

YEAR ENDED JUNE 30th

1966

1965

1964

8,497.95 $ 1,860.92
10,358.87 $

8,208.49 $ 198.15
8,406. 64 $

7, 398.85 3.25
7,402.10

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, 1966, amounted to $1,902,529.78, of which $27,857.33 was cash in bank, $1,553,132.60 in U. S. Bonds, $17,199.35 in University System Building Authority Bonds, $274,800.29 in student notes, $14,000.00 invested in real estate in Augusta, $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, 1966, amounted to $200,515.60 and consisted of scholarship funds, student breakage deposits, student activity funds and others, as detailed on page 48 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 audit report covering the Central Office of the Regents of the University System of Georgia.

706

UNIVERSITY SYSTEM OF GEORGIA

WEST GEORGIA COLLEGE, CARROLLTON

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS

CURRENT ASSETS

Cash in Banks and Investments

Educational and General

Auxiliary Enterprises

,

Plant Fund

Public Trust Funds

Private Trust and Agency Funds

$ 320,839.75 244, 649.49 195,049.84 5,956.53 109,537.44 $ 876,033.05

Accounts Receivable Educational and General Auxiliary Enterprises Plant Fund

$ 5,041.00 828.00
6,387.00

12,256.00

Notes Receivable

Public Trust Funds--Student Notes

Inventories

Educational and General--Warehouse

$

Auxiliary Enterprises--Bookstore and Snack Bar.

Auxiliary Enterprises--Dining Hall.

12,868.88 47,108.04 22,441.40

391, 574. 66 82,418.32

Total Current Assets

$1,362,282.03

707

UNIVERSITY SYSTEM OF GEORGIA

WEST GEORGIA COLLEGE, CARROLLTON

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accts. Payable and Purchase Orders Outstanding

Educational and General

$

Auxiliary Enterprises

13,621.00 3,100.00 $

16,721.00

RESERVES For Plant Improvements For Restricted Funds Scholarships College Work Study Program Extension

$ 201,436.84

$ 7,328.60 43, 692. 95 2,459.34

53,480.89

For Unearned Revenue Educational and General Auxiliary Enterprises

$ 117,757.00 139,632.83

257,389.83

For Working Capital Educational and General
For Inventories Educational and General Auxiliary Enterprises

$ 12,868.88 69,549.44

30,000.00 82,418.32

For Public Trust Funds For Private Trust and Agency Funds

397,531.19 109,537.44 1,131,794.51

SURPLUS Educational and GeneralAuxiliary Enterprises

$ 111,021.86 102,744.66

213,766.52

Total Current Liabilities, Reserves, and Surplus.

$1,362, 282.03

708 UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Revenue Retained

Grants--U.S. Government

Donations

Interest Earned

..-

Earnings, Educational Services

Transfers--Public Trust Funds

Transfers Other Spending Units

Total Revenue Allotments

NON-REVENUE Public Trust Funds Gifts, Contributions.. Income on Investments Investments Private Trust Funds

CASH BALANCES, JULY 1st Budget FundPublic Trust Funds Private Trust Funds

1966

1965

$ 136,675.01 18,195.16 18,412.50
1,441,196.29 .00
1, 342, 837.36

$ 33, 387.70 12,626. 99 5,454.16
1,115,639.63 250.00
1,001,233.62

$2,957,316.32 $2,168,592.10

100,035.00 1,116.80 11,540.92
418,878.39

74, 254. 44 -) 246.88
7,868. 06 290, 871. 53

612,633.89 2,912.81 72,509.68

372,090.71 3,451.19 42, 343. 77

$4,176, 943.81 $2, 959,224.92

709
UNIVERSITY SYSTEM OP GEORGIA WEST GEORGIA COLLEGE, CARROLLTON

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Regular Authority Rentals Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Travel Expense Supplies, Materials Printing, Publicity Repairs, Alterations Contracts Equipment--New
NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$1,770,826.69 21,381.08 394,774.95 17,379.49 57,350.22 10,221.58 3,320.52

$1,195,032.71 17.298.08
315,039. 52 14,027.14 42,610.76 12,570.94 3,792.14

19,224.65 83,784.00 - 12,648.07 50,116.45 123,132.37

8,152.96 72.992.49 12,475.01 29.772.50 61,518.53

11,390.15 14,343.59

12.282.09 11.378.51

$2,589,893.81 $1,808,943.38

5,724.74 -00
16,537.16 76.00 00
157,637.63 39,541.79

2,310.15 8.80
13, 613.12 62.00 130.00
31,753.25 71,228.22

109,649.00 381,850.63

82,414.00 260,705. 62

760,539.08 5,956.53
109,537.44

612, 633.89 2,912.81
72, 509. 68

$4,176, 943.81 $2,959, 224. 92

710
UNIVERSITY SYSTEM OP GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The West Georgia College at Carrollton, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $111,021.86 in its Educational and General Fund, after providing the necessary reserve of $13,621.00 for accounts payable and purchase orders outstanding and reserving $117,757.00 for unearned revenue applicable to summer school and fall of 1966, $201,436.84 for plant improvements, $2,053,69 for Co-op Program for Elementary Education, $7,328.60 for scholarships, $405.65 for unexpended funds donated by the Fund for Adult Education, $43,692.95 for College Work Study Program, $12,868.88 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, 1966, was $102,744.66 after providing the necessary reserve of $3,100.00 for accounts payable and purchase orders outstanding and reserving $139,632.83 for unearned revenue and
),549.44 for inventories.
AVAILABLE REVENUE AND OPERATING COSTS
EDUCATIONAL AND GENERAL
Allotment to the College by the Board of Regents in the year ended June 30, 1966, was $1,322,000.00 for operations, in addition to which the College received $467.36 Vocational Funds from the State Department of Education, $508,890.92 was collected in tuition and fees, $11,116.54 from private donations for scholarships, $126,382.63 net for College Work Study Program, $31,910.23 from U. S. Office of Education, Private Trust and Agency Funds for overhead, Carrollton Chamber of Commerce and Agency for International Development, and $2,185.45 in transfers from Auxiliary Enterprises, making total receipts for the year $2,002,953.13. From the $2,002,953.13 received, $59,600.00 was transferred to the Plant Fund for improvements, leaving net revenue receipts of $1,943,353.13.
The $1,943,353.13 net revenue together with the $233,325.16 cash balance on hand at the beginning of the fiscal year made a total of $2,176,678.29 avail-

711
UNIVERSITY SYSTEM OP GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
able with which to meet the year's operating expenses for educational and general purposes.
$1,855,838.54 of the available funds was expended for current operating expenses of the educational and general activities of the College; and $320,839.75 remained on hand June 30, 1966, the end of the fiscal year.
AUXILIARY ENTERPRISES
Revenue receipts from dormitories, dining halls, and other auxiliary enterprises at the College in the year ended June 30, 1966, were $913,698.07; and $370.00 was transferred from the State Department of Education, making total revenue receipts of $914,068.07. From the $914,068.07 received, $89,505.68 was transferred to the Plant Fund for improvements; and $2,185.45 was transferred to Educational and General Fund, leaving net revenue receipts of $822,376.94.
The $822,376.94 net revenue and the $156,327.82 cash balance on hand at the beginning of the year made a total of $978,704.76 available for operating the Auxiliary Enterprises in the year.
$734,055.27 of the available funds was expended for operation of the Auxiliary Enterprises in the period under review, and $244,649.49 remained on hand June 30, 1966.
PLANT FUND Allotment to the College by the Board of Regents for plant improvements
was $20,000.00, $18,412.50 was earned in interest on investments, $4,068.07 was received from sale of surplus building and bus operations, $59,600.00 was transferred from Educational and General; and $89,505.68 from Auxiliary Enterprises which made total revenue receipts of $191,586.25.
The total revenue of $191,586.25 and the $222,980.91 cash balance on hand at July 1, 1965, made a total of $414,567.16 available for plant improvements.
$219,517.32 of the available funds was expended for plant improvements and purchases of equipment; and $195,049.84 remained on hand at June 30, 1966.

713
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON

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 and General Student Welfare Plant Operations Library Instruction Extension and Voc. Education Scholarships and College Work Study Program

YEAR ENDED JUNE 30th

1966

1965

1964

$ 247,595.79 $ 55,504.45
140, 607.12 121,490.94 1,171,184.19
293.93

208,055.92 $ 32,234.03 94,212.25 78,824.41
781,450.89 512.96

160,911.25 22,068.26 85,019.87 62,658.42
614,575.90 805.87

119,162.12

28,489.38

10,478.00

Total Educational and General- -$1,855,838.54 $1,223, 779.84 $ 956, 517.57

AUXILIARY ENTERPRISES

Dining Hall

-

Dormitories

Apartments

Bookstore

Health Service

Bus Operations

Total Auxiliary Enterprises

-$ 390,362.97 $ 319,822.69 $ 22,679.01

278,445.20 216,102.55 154,214.78

-00

1,371.58

1,552.81

40,105.58

28,102.54

22,431.17

24,435.43

19,514.18

15,019.34

706.09

.00

.00

$ 734,055.27 $ 584,913.54 $ 415,897.11

PLANT FUND Plant Improvements
Total Governmental Cost

$ 219,517.32 $ 119,105.54 $ 101,776.08 $2,809,411.13 $1,927,798.92 $1,474,190.76

BY OBJECT

EXPENSE Personal Services

Travel Expense

Supplies, Materials

-

Communications

Heat, Lights, Power, Water

Printing, Binding, Publicity

Repairs, Alterations

Rents-Regular

Rents-Building Authority

$1,770,826.69 $1,195,032.71 $ 912,524.78

21,381.08

17,298.08

13,695.42

394,774.95 315,039.52 205,895.07

17,379.49

14,027.14

11,459.76

57,350.22

42,610.76

39,385.59

10,221.58

12,570.94

5,625.32

3,320.52

3,792.14

4,748.22

19,224.65

8,152.96

11,761.62

83,784.00

72,992.49

63,676.30

714

UNIVERSITY SYSTEM OP GEORGIA

WEST GEORGIA COLLEGE, CARROLLTON

BY OBJECT (Cont'd) EXPENSE--Cont'd.
Insurance, Bonding. Pensions, Social Security Equipment Purchases Miscellaneous
OUTLAY Additions, Improvements, Land Equipment--New
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 12,648.07 $ 50,116.45 123,132.37 25,733.74

12,475.01 $ 29,772.50 61,518.53 23,410.60

8,587.23 23,865.20 51,037.30 20,152.87

$2, 589,893.81 $1,808, 693.38 $1, 372, 414.68

179,975.53 39,541.79

47,877.32 71,228.22

56,108.14 45,667.94

$2,809,411.13 $1,927,798.92 $1,474,190.76

Number of Employees on Payroll June 30th

279

213

167

Average Enrollment Pall Quarter Winter Quarter Spring Quarter
Average Regular Term
Summer School

2,077 2,146 2,056
2,093
1,000

1,719 1,663 1,557
1,646
828

1,220 1,352 1,209
1,260
559

Governmental Cost--Regular Term Expense Outlay

$2,501,929.81 $1,757,063.38 $1,329,579.68 219,517.32 119,105.54 101,776.08

Total Cost--Regular Term Summer School Cost

$2,721,447.13 $1,876,168.92 $1,431, 355.76

87,964.00

51,630.00

42,835.00

$2,809,411.13 $1,927,798.92 $1,474,190.76

Average Student Per Capita Cost Regular Term Expense Outlay

$ 1,195.38 $ 1,067.47 $ 1,055.22

104.88

72.36

80.77

$ 1,300.26 $ 1,139.83 $ 1,135.99

715
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
PUBLIC TRUST FUNDS Public Trust Funds (Student Loan Funds) held by the College on June
30, 1966, amounted to $397,531.19, of which $5,956.53 was cash in bank and $391,574.66 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 June 30, 1966, amounted to $109,537.44, and a schedule of these accounts will be found in unit report.
GENERAL The College uses the Sand Hill School in the Carroll County School System
for teacher training and in the year ended June 30, 1966, paid $9,795.99 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 unit report. The total cost of the Practice School was $14,836.18 for the year under review.
All employees of the University System of Georgia are covered in a blanket bond for $100,000.00 each. Detail of bond will be found in report covering examination of the Board of Regents of the University System of Georgia.

716

UNIVERSITY SYSTEM OF GEORGIA

NORTH GEORGIA COLLEGE, DAHLONEGA

CONSOLIDATED BALANCE SHEET

JUNE 30, 1966

ASSETS

Educ. and
General

Auxiliary Enterprises*

CURRENT ASSETS Cash on Hand and in Banks Budget Fund For Operations For Plant Fund (Outlay) Public Trust Funds Private Trust and Agency Funds

$ 110,259.71 $ 207,734.46 17,864.09 116,915.98

80,752. 72 .00 .00 .00

Accounts Receivable Inventories
Stores (Canteen).

$ 452,774.24 $ 80,752.72

- 6,488.00

2,611.72

.00 111, 038.25

Total Current Assets

$ 459,262.24 $ 194, 402. 69

INVESTMENTS Public Trust Funds U.S. Bonds Student Loans
Total Current Assets and Investments

5,384.00

.00

296,160.29

.00

$ 760, 806.53 $ 194,402.69

717

UNIVERSITY SYSTEM OF GEORGIA

NORTH GEORGIA COLLEGE, DAHLONEGA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

Educ. and
General

Auxiliary Enterprises

CURRENT LIABILITIES

Accounts Payable

Social Security--Employer's Contribution

$

Purchase Orders Outstanding

Operations

$ 19,137.15

Plant

12,396.84

8,098.23 $ 31,533.99

3,149.31 1,407. 40

Total Current Liabilities

$$ 39,63322..222 $ 4,556.71

RESERVES

For Unearned Revenue

---

For Contracts to Mature

---

For Unexpended Federal Grant to Physics Dept

For Stores Inventories

For Public Trust Funds..

For Private Trust and Agency Funds

For Plant Fund

For Working Capital

46,905.00 8,184.71
563. 60
319,408. 38 117,064.48 187,152. 91
25,000.00

62,227.60 111, 038.25

SURPLUS For Operations.
Total Current Liabilities, Reserves, and Surplus

16,895.23

16,580.13

$ 760,806.53 S 194, 402. 69

718
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

CASH RECEIPTS

STATE REVENUE ALLOTMENTS

Revenue Retained

Grants--U.S. Government

;

Interest Earned

Earnings, Educational Service

Transfers--Public Trust Funds...

Transfers Other Spending Units.

NON-REVENUE Public Trust Funds Gift, Contributions Income on Investments Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 3,922.16 $

0.00

20,633.53

12, 681.31

924,818.84 801, 876.79

1,027.81

1,642.72

697,183.55 685,512.00

$1,647,585.89 $1,501,712.82

58,886.25 1,331.44 10,237.89 280,560.32

32,222.54 1, 626.00 14, 913.81 219,683.22

370,472.34 8,826.51
114,897.55

450,435.54 18, 581.16 104,717.75

$2,492,798.19 $2,343,892.84

719
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity... Repairs, Alterations Rents Miscellaneous Contracts Equipment--New
NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 949,544.48 $ 869, 230. 86

9> 32-78

7, 661. 20

326,119.64

321, 693. 59

9> 643. 59

8,155.48

33,999.73

29, 644. 07

13,344.56

12,052. 42

12,156.07

22, 310. 61

2,301.67

2,275. 55

20,055.97

16,640.52

24,488.48

22,890.38

24,347.26

37, 831. 74

15,069.54

14,261.42

$1,440,391.77 $1, 364, 647. 84

15,155.86 52,251.16
24-00 -00
19,574.05 66.75
69,552.68 22,295.07

29, 354. 68 37,747.46
201. 00 24, 485.62 35, 937. 85
.00 70, 327.25 18, 974.32

61,418.00 278,541.89

58, 517.00 209,503.42

-- 398,746.89 17,864.09
116,915.98

370,472. 34 8,826. 51
114,897.55

$2,492,798.19 $2, 343, 892. 84

720
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The North Georgia College at Dahlonega, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $16,895.23 in the Educational and General Fund, after providing the necessary reserve of $8,098.23 to cover outstanding accounts payable and $31,533.99 for purchase orders outstanding and reserving $46,905.00 for unearned revenue, $8,184.71 for contracts to mature, $563.60 for Federal funds for Physics Department, $319,408.38 for Public Trust Funds, $117,064.48 for Private Trust and Agency Funds, $187,152.91 for plant additions and improvements, and $25,000.00 for working capital.
AUXILIARY ENTERPRISES
The College ended the fiscal year on June 30, 1966, with a surplus of $16,580.13 in the accounts of the Auxiliary Enterprises, after providing the necessary reserve of $3,149,31 for accounts payable and $1,407.40 for purchase orders outstanding and reserving $62,227.60 for unearned revenue and $111,038.25 for inventories.
AVAILABLE REVENUE AND OPERATING COSTS
EDUCATIONAL AND GENERAL
Allotment by the Board of Regents of the University System to the North Georgia College in the year ended June 30, 1966, was $702,629.00, of which $689,000.00 was for general operations and $13,629.00 for plant improvements. Faculty housing amortization refunds of $5,445.45 were made, making net allotments of $697,183.55.
Revenue from tuition, fees, interest on investments, rents and miscellaneous other sources amounted to $262,603.89 and was retained by the college. Federal grants of $3,922.16 were received and Public Trust Funds of $1,027.81 were transferred from the University of Georgia and $69,834.10 was transferred from the Auxiliary Enterprises, making total revenue receipts from all sources $1,034,571.51.
The $1,034,571.51 revenue together with the $349,334.51 cash balance on hand at the beginning of the fiscal period made a total of $1,383,906.02 available to meet expenditures approved on budget for the year ended June 30, 1966.

721

UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

^6,992.28 of the available funds was expended for the current operating expenses of the educational and general activities at the College, $178,919.57 was expended for plant improvements and equipment; and $317,994.17 remained on hand June 30, 1966, the end of the fiscal year.
AUXILIARY ENTERPRISES
Total revenue from earnings of the Auxiliary Enterprises at the College in the year ended June 30, 1966, was $682,848.48, from which $69,834.10 was transferred to the Educational and General Fund, leaving net revenue receipts of $613,014.38.
The $613,014.38 net revenue together with the $21,137.83 cash balance on hand at the beginning of the fiscal period made a total of $634,152.21 available for the operation of the Auxiliary Enterprises at the College.
$553,399.49 of the available funds was expended for the current operating expenses of the Auxiliary Enterprises in the fiscal year; and $80,752.72 remained on hand June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years are compared in the following statement:
YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL Administration Plant Maintenance Plant Improvements.....

Library
Instruction::::." Student Welfare... ---

Scholarships

--

-* 155,027.79 $ 136,973.15 $ 117,534.71

- 146,716.55 144,751.70 134,203.34

178,919.57 217,028.18 438,203.73 61,433.31 57,712.27 46,294.43

490,428.37 451,468.68 390,970.33 - 33,386.26 34,097.37 24,142.87

<

250.00

250.00

Total Educational and General....$1,065,911.85 $1,042,281.35 $1,151,599.41

AUXILIARY ENTERPRISES Dining Hall

Dormitories".".:

-

Faculty Housing.

Other Agencies...

-

Total Auxiliary Enterprises

Total Governmental Cost

$ 349,670.26 $ 342,245.03 $ 299,908.48 127,199.82 124,171.32 122,864.92 13,087.76 15,921.91 13,398.43
- 63,441.65 57,056.41 48,778.09
$ 553,399.49 $ 539,394.67 $ 484,949.92
$1, 619,311.34 $1,581.676.02 $1,636,549.33

722

UNIVERSITY SYSTEM OF GEORGIA

NORTH GEORGIA COLLEGE, DAHLONEGA

YEAR ENDED JUNE 30th

BY OBJECT

1966

1965

1964

EXPENSE

Personal Services..

$ 949,544.48 $ 869,230.86 $ 749,294.88

Travel Expense

9,320.78

7,661.20

7,042.07

Supplies, Materials..

326,119.64 321,693.59 301,064.02

Communications-

9,643.59

8,155.48

7,617.60

Heat, Lights, Power, Water

33,999.73

29,644.07

27,846.24

Printing, Publicity..

13,344.56

12,052.42

8,119.68

Repairs, Alterations

12,156.07

22,310.61

7,343.74

Rents....

2,301.67

2,275.55

2,112.99

Insurance Bonding.

20,055.97

16,640.52

26,316.35

Pensions (Soc. Sec, Retirement) __. 24,488.48

22,890.38

20,188.41

Equipment Purchases

24,347.26

37,831.74

28,494. 83

Miscellaneous

15,069.54

14,261.42

12,904.79

Total Expense

$1,440,391.77 $1,364,647.84 $1,198,345.60

OUTLAY
Lands, Bldgs., and Improvements... Equipment--New

156,624.50 22,295.07

198,053.86 18,974.32

379,696.33 58,507.40

Total Governmental Cost

$1,619,311.34 $1,581, 676.02 $1,636,549.33

BY TERMS
Fall, Winter, and Spring Quarters Expense Outlay

.$1,391,351.77 $1,324,247.84 $1,163,730.60 178,919.57 217,028.18 438,203.73

Total Cost--Regular Term

$1,570,271.34 $1,541,276. 02 $1, 601,934. 33

Summer SchooL

49,040.00

40,400.00

34,615.00

Total Governmental Cost

$1,619,311.34 $1,581, 676.02 $1, 636, 549. 33

Number of Employees on Payroll June30th._.

172

174

159

Average Enrollment

Regular Term

Fall, Winter, and Spring Quarters.

938

895

897

Summer School

324

384

385

723 UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA

BY TERMS (Cont'd)
Annual Student Per Capita Cost Regular Term

YEAR ENDED JUNE 30th

1966

1965

1964

$ 1,483.32 $ 1,479.61 $ 1,297. 36

190.74

242.49

488.52

$ 1, 674.06 $ 1,722.10 $ 1,785.88

PUBLIC TRUST FUNDS Student Loan Funds on June 30, 1966, amounted to $319,408.38, of which
$17,864.09 was cash in bank, $5,384.00 invested in U. S. Bonds, and $296,160.29 in student notes.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds had a cash balance of $116,915.98 on June 30, 1966.
GENERAL All employees of the University System are covered in a blanket surety
bond for $100,000.00 each. Details of bond will be found in report covering examination of the Board of Regents' Office of the University System.

m

724

UNIVERSITY SYSTEM OF GEORGIA

WOMAN'S COLLEGE OP GEORGIA, MILLEDGEVILLE

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash in Banks Educational and General Operations Plant Fund.. Auxiliary Enterprises Public Trust Punds Private Trust and Agency Funds
Investments Public Trust Funds Plant Fund--175 Shares of Common Stock.
Accounts Receivable Educational and General Auxiliary Enterprises

$ 222, 396. 66 369,499.85 183,751.66 73,378.18 69,344.30 $ 918,370.65

$ 752,875.83 9,275.00

762,150. 83

$ 25,403.96 1,154. 50

26, 558. 46

OTHER ASSETS Inventories Educational and General--Stores Auxiliary Enterprises--Bookstore Auxiliary Enterprises--Dining Room Auxiliary Enterprises--Laundry
Total Assets.

$ 24,166.86 37,441.57 23, 326.57 2,869.67

87,804.67

$1,794,884.61

725

UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accts. Payable and Purchase Orders Outstanding

Educational and General

$

Auxiliary Enterprises

22> 698- 50 5,796.38 $

28,494.88

RESERVES For Plant Improvements--Plant Fund
For Restricted Funds For Regents Study Abroad Program
Unearned Revenue Educational and General Auxiliary Enterprises
For Working Capital
For Inventories Public Trust Funds Private Trust and Agency Funds

$ 378,774.85 35,452.89 10,070.48

116>123-18 30,839.94 30,000.00
87,804.67 826,254.01 69,344.30

1,584,664.32

SURPLUS Educational and General
Auxiliary Enterprises

--- ---$ 33,455.57

-

- 148,289.84 181,786.41

Total Current Liabilities, Reserves, and

Surplus..

-

$1,794,884.61

726
UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OP GEORGIA, MILLEDGEVILLE

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Grants--Cities and Counties Donations Interest Earned Earnings, Educational Services Transfers--Public Trust Funds Transfers Other Spending
Total Revenue Allotments
NON-REVENUE Public Trust Funds Gifts for Principal Income on Investments Transfers--Other Public Trust Funds Transfers--Budget Funds Investments Private Trust Funds.
CASH BALANCES, JULY 1st Budget Fund... Public Trust Funds Private Trust Funds..

1966

1965

$ 46,669.00 73,159. 99 8,150.00
._ 15,676.67 961,685.58 12,899.00
1,058,609.74

$ 106,537.73 60,116. 62 5,727.00 11,942. 59
845,404.28 12,540. 00
1,133,037.91

-..$3,176,849. 98 $2,175,306.13

59,579.43 _. 18, 614. 63
1, 488.26 (--)12, 899. 00
27, 548.20 375,391.35

72,962.83 16,313.74
308.72 (--)12, 540.00
23,953.19 282, 774.08

784,430.37 83,137.26 48,910.75

684, 889. 63 55, 582.71 43,059. 42

$3,563,051.23 $3,342, 610.45

727

UNIVERSITY SYSTEM OF GEORGIA WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

DISBURSEMENTS
GOVERNMENTAL COST Expense Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents--Regular Insurance, Bonding Pensions, Benefits Equipment Purchases Miscellaneous Scholarships Other
Total Expense
Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity Repairs, Alterations
contr^tsV:;::::::::::::::::::: Equipment--New.
NON-GOVERNMENTAL COST Public Trust Funds Investments Private Trust Funds
CASH BALANCES, JUNE 30th Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$1,448,475.10 $1,304,870.20

30,396.25

15,823. 50

203,698.93 182,556.87

14,574-95 81,776.74

13, 474.74 73,951.26

10,623.88 34,831.26

6,450.06 26, 649.94

4,821.36

3,863.78

25,276.47

26,026.33

34,565.24 54,562.44

35,855.58 52,242.86

** 15-233-87

12,540.00 12,674.26

$1,971,734.89 $1,766,979.38

16'oII IQ 10,834. id
36.00 - <"*
^j- 28,7^1. w

20,386.61 35,268.49
.00 135.44 18,657.51 209,886.80 24,451.16

, ' _,, 367,457. lb

73,443.93 276,922.75

S'SlS JJJJJJ OP, s*t. o*

784, 430.37 83,137.26 48,910.75

$3,563,051.23 $3,342, 610.45

728
UNIVERSITY SYSTEM OP GEORGIA
WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Woman's College of Georgia at Milledgeville, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $33,455.57 in its Educational and General Fund, after providing the necessary reserve of $22,698.50 to cover outstanding accounts payable and purchase orders, and reserving $116,123.18 for unearned revenue, $35,452.89 for Restricted Funds, $10,070.48 for Regents Study Abroad Program, $378,774.85 for plant additions and improvements, $30,000.00 reserved for working capital and $24,166.86 for investments in inventories.
Educational and General Fund assets on this date consisted of $591,896.51 cash on hand and in banks, $25,403.96 accounts receivable, $24,166.86 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, 1966, consisted of $183,751.66 cash on hand, $63,637.81 invested in inventories, and $1,154.50 accounts receivable. After reserving $5,796.38 for liquidation of outstanding accounts payable and purchase orders, $30,839.94 for unearned revenue and $63,637.81 for investment in inventories, a surplus of $148,269.84 is shown at June 30, 1966.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Revenue with which to meet the year's educational and general operating expenses amounted to $1,616,798.09 and was provided by allotment of $1,049,036.00 made to the College by the Regents of the University System, $7,173.74 from the State Department of Education, $2,400.00 from University of Georgia, General Extension, $73,159.99 from Baldwin County Board of Education, $312,934.81 from tuition and fees, $88,996.03 transfer from the Auxiliary Enterprises' account, and $83,097.52 from other sources.
The $1,616,798.09 revenue provided and the $629,225.22 cash balance at the beginning of the period made $2,246,023.31 available with which to meet educational and general costs in the year.

729
UNIVERSITY SYSTEM OF GEORGIA
WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE
$1,440,229.51 of the available funds was expended for educational and general operating expenses, $204,622.29 was paid for lands, buildings and improvements; and $601,171.51 remained on hand June 30, 1966.

OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Revenue from earnings of Auxiliary Enterprises at the College in the year ended June 30, 1966, was $649,047.92, of which $207,486.03 was from dormitory and apartment rents, $317,791.48 from dining halls, $31,566.53 from health service, $64,735.41 from laundry, $24,501.80 net from student union and $2,966.67 interest on time deposit. From the $649,047.92 revenue received, ' $88,996.03 was transferred to Educational and General Account, leaving net revenue in the amount of $560,051.89.
The $560,051.89 net revenue and the $155,205.15 cash balance at the beginning of the fiscal year made a total of $715,257.04 available with which to meet operating costs of the Auxiliary Enterprises in the period under review.
$531,505.38 of the available funds was expended in the year for current operating expenses and outlay costs of the Auxiliary Enterprises; and $183,751.66 remained on hand June 30, 1966, 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 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL Adminis. and Student Welfare

$ 260,512.06 $ 236,158.68 $ 217,346.49

Plant Maintenance
Tihrarv
Instruction

173,125.02 73,803.48 --- 724,011.46

145,127.86 62,760.35 623,546.17

140,431.89 55,141.55 522,571.62

Activities Related to Instruction.... 113,720.09 109,794.94 96,602.20

Extension

9,055.76 11,586.22 15,40.38

Research

1.061.08

627.79

771.91

National Defense Educational Act-

Lang Lab

47,056.19

76,701.14

77,060.18

Scholarships-Trust Funds

12,899.00 12,540.00 10,099.93

College Work Study Program

35,648.07

.00

-?

Plant Additions

204.622-29 308,786.01 149,239.93

Total Educational and General... .$1,655,514.50 $1,587,629.16 $1,284,672.08

730 UNIVERSITY SYSTEM OF GEORGIA
WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

BY ACTIVITY (Cont'd)
AUXILIARY ENTERPRISES Dining Hal] Dormitories and Apartments Laundry. Health Service Student Union
Total Auxiliary Enterprises
Total Governmental Cost

YEAR ENDED JUNE 30th

1966

1965

1964

$ 236,859.10 $ 220,559.34 $ 211,939.02

174,973. 33 161, 888.49 141, 037.07

58,266.23

55,353.94

54,179.25

26,033.64

26,273.46

21,417.47

_.. 24,710.38

24,061.00

18,643.66

__$ 520,842.68 $ 488,136.23 $ 447,216.47

$2,176, 357.18 $2, 075,765.39 $1,731, 888.55

BY OBJECT
EXPENSE Personal Services.. Travel Expense Supplies, Materials Communications... Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding. Pensions (Social Security) Equipment Purchases Miscellaneous
Total Expense

$1, 448, 475.10 30,396.25 203,698.93 14,574.95 81,776.74 10,623.88 34,831.26 4,821.36 25,276.47 34, 565. 24 54,562.44 28,132.27

$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 4L692.02 2l'77o!31

$1,971,734.89 $1,766,979.38 $1, 582, 648. 62

OUTLAY

Lands, Buildings, and Improvements^ 175,900.89 $ 284,334.85 $ 118,630.62

Equipment--New

28,721.40

24,451.16

30, 609^ 31

Total Outlay

.$ 204,622.29 $ 308,786.01 $ 149,239.93

Total Governmental Cost

$2,176,357.18 $2,075,765.39 $1, 731, 888. 55

Number of Employees on Payroll June 30th

1B3

156

143

Average Enrollment Fall Quarter Winter Quarter Spring Quarter.
Average Regular Term

x> 107 1,037 1,012
1,052

i, 063 1,002 '956
1,007

1,012 '922 897
944

731

UNIVERSITY SYSTEM OF GEORGIA

WOMAN'S COLLEGE OF GEORGIA, MILLEDGEVILLE

YEAR ENDED JUNE 30th

BY OBJECT (Cont'd)

1966

1965

1964

aSS^-^^------*971-734-89 H 766>979-38 $1> 582> 648-62 Less Sum. School, Regents Study

Abroad Program and Language Laboratory Summer Program._.._i33L3281W _ 134,153.24 _ 128,473.18

Expense Regular Term 0u^.lay

. 838,406.88 $1, 632 826 14 $1,454,175.44 204,622.29 308,786.01 149,239.93

$2,043,029.17 $1, 941, 612.15 $1, 603,415.37

Annual Student Per Capita Cost

BSeansTeerm

--*

M*** $

1,621.48 $

1,540.44

$ 1,942.04 $ 1,928.12 $ 1, 698.53

PUBLIC TRUST FUNDS On June 30, 1966, the College held $826,254.01 in Public Trust Funds, of
which $73,378.18 was cash in bank, $377,734.39 invested in stocks and bonds, $293,805.01 in student notes, and $81,336.43 equity in apartment building.
The $81,336.43 investment in the Parkhurst Apartment Building is being amortized over a period of thirty years with interest at 2^%-
Cash receipts and disbursements for loan funds, scholarships and endowment funds are shown in schedule in the unit report.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds being administered by the College on
June 30, 1966, amounted to $69,344.30 and these accounts are detailed 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.
In the fiscal year ended June 30, 1966, $264.74 paid for entertainment in the two previous fiscal years was refunded to the Educational and General
Account. Attention is called to excerpts from the minutes of the July 21 1965,
meeting of the Board of Regents concerning the establishment of Foreign Language Centers in foreign countries. These are quoted in the Comments of the unit report.

732

UNIVERSITY SYSTEM OF GEOEGIA

GEORGIA SOUTHERN COLLEGE, STATESBORO

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Cash on Hand and in Bank Educational and General General Operations Restricted Funds Plant Fund

$ 454,283.57 4,360.58
331,089.88 $ 789,734.03

Auxiliary Enterprises Public Trust Funds Private Trust and Agency Funds

263,413.10 45,364.91 137,250.41 $1, 235, 762.45

Accounts Receivable Educational and General. Auxiliary Enterprises

.$ 12, 543.91 388. 81

12,932.72

Inventories

Educational and General--Central Stores

$ 10,108. 32

Auxiliary Enterprises--Stores.. $ 112,734.17

Auxiliary Enterprises--Dining Hall. 31,552.83 144,287.00

154, 395.32

Investments--Student Loans Public Trust Funds

544,284.53

Total Current Assets.

$1, 947,375.02

733

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHERN COLLEGE, STATESBORO

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES Accts Payable and Purchase Orders Outstanding

Educational and General

^^

SQ^.-E^pl^"sCQntxlb;.- 88,609,^6 $ 145,859.79

Auxiliary Enterprises
i^-m^'^^^-r^J^ : *fey$ 157-917-32

RESERVES For Unearned Revenue
Educational and General Auxiliary Enterprises..

$ --

2""'^*".T!,,O

<, $

TM QIS 77 330,318.77

For Inventories

For Restricted Funds

For Plant Fund

-

For Working Capital

Educational and General..

-

For Public Trust Funds

----

For Private Trust and Agency Funds

154,395.32
4 36Q 5g
ogg g8
000 ^ 589' ^ ^
' ' ld7'^a

7 064 40
'

SURPLUS For General Operations Educational and General Funds... Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

53

g46
^

n
^

'

^ m ^ .

^ ^ ^ o2 '

734

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHERN COLLEGE, STATESBORO

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Grants--U.S. Government Grants--Counties and Cities Interest Earned Earnings, Educational Services Transfers Other Spending Units..
Total Revenue AUotments
NON-REVENUE Public Trust Funds Gifts for Principal Income on Investments Investments Private Trust Funds
CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

1966

1965

$ 79,805.00 89,501.27 14 75 QQ
1,948,374.39 1,737,' 070. 54

2, 253. 48 79, 099. 44
9,250. 00 600,416. 44 406, 269. 06

$3,869,626.20 $3, 097, 288.42

206,563.74 1^371.66
23I213.26 601,459.44

132, 233. 93 1, 080. 79
13,756.52 517, 974. 96

782,099.51 7,936.25
56^ 042.59

586, 559.51 7,268. 01
39, 324.30

$5,548, 312.65 $4,395,486.44

735

UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHERN COLLEGE, STATESBORO

DISBURSEMENTS

GOVERNMENTAL COST

Expense

,

Personal Services-

TravelExpense

Supplies, Materials
Communications Heat, Lights Power, Water

Printing, Publicity. Repairs, Alterations

Rents-Regular insurance, Boning

Pensions, Benefits Equipment Purchases Miscellaneous
Scholarships Other

,T_ota_l E,_xp,e-ns-e

Outlay Lands, Buildings, and Improvements Personal Services
Supplies, Materials Heat, Lights, Power, Water
Printing, Publicity. Repairs, Alterations Bents-Univ. System Bldg. Authority

Contracts Equipment--New

NON-GOVERNMENTAL COST
Public Trust Funds
investments Private Trust Funds

CASH BALANCES, JUNE 30th
Budget Fund
Public Trust Funds Private Trust Funds

1966

1965

4 __ $1 g99 078_ 01

' 41 492 97

31,286.95

W.178.W
28 194.15 ' ;

375,851.78
21,726.22 m ,,,
82 175.57

sWl 91 J^-J.

9 853.78 ^ ^

'

21,406.54

_.

-

^

iou'

H4.434.46

__

365 34

7,702.87

_J

.

*$"3',409,833.25 $2,726,377.86

2 330 58 ZU <"
83,872.00
53,264.95

4 147 82

'

4

____00

300 4
84,857.04

10,870.37

m Q0
o5o8x1'TM,491.83

^ m Q0 501,256.67

^ ^ _ Jjj

- -

64 .

76010.20

' '

____ cg9 _. -.-^
56,042.59

$5, 548, 312. 65 $4, 395, 486. 44

736
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHERN COLLEGE, STATESBORO
COMMENTS
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Southern College at Statesboro, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $53,346.71 in its Educational and General Fund, after providing the necessary reserve of $145,859.79 to cover accounts payable and purchase orders outstanding and reserving $217,620.98 for unearned revenue, $331,089.88 for plant additions and improvements, $50,000.00 for working capital, $4,360.58 for Restricted Funds, and $10,108.32 for investment in inventories.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1966, was $139,046.59, after providing the necessary reserve of $12,057.53 for liquidation of accounts payable and purchase orders outstanding and reserving $112,697.79 for unearned revenue, and $144,287.00 for investment in inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue receipts of the Educational and General Operating Accounts were $3,089,919.07, of which $1,736,000.00 was provided by allotment made to the College from the State Board of Regents, $1,070.54 transferred from the State Department of Education, $89,501.27 from the Bulloch County Board of Education, $79,805.00 from the U. S. Government, $893,821.21 from student fees, $5,998.77 from sales and services, $9,346.70 from i'nterest on savings and other sources, and $274,375.58 transferred from Auxiliary Enterprises.
The total revenue receipts of $3,089,919.07 and the cash balance of $479,717.95 on hand for operations in the Educational and General Fund at the beginning of the fiscal period on July 1, 1965, made $3,569,637.02 available to meet Educational and General operating expenses for the fiscal year ended June 30, 1966.
$2,591,157.66 of the available funds was expended for Educational and General operating expenses, $188,745.33 was paid for buildings and improve-

737 UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHERN COLLEGE, STATESBORO

ments; and fiscal year.

,734.03 remained on hand June 30, 1966, the end of the

OPERATING ACCOUNTS-AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue from operations of the Auxiliary Enterprises in the year ended June 30, 1966, was $1,054,082.71, of which $316,992.86 was from dormitories and housing, $635,750.28 from dining hall receipts, $48,087.00 from health services, $33,742.28 net sales from student stores, $127.54 from commission on sales tax collections, $6,000.00 from interest on savings, and $13,382.75 from campus parking.
From the $1,054,082.71 revenue receipts, $274,375.58 was transferred to the Plant Fund for building and ground improvements, leaving net revenue receipts in the amount of $779,707.13.
The net revenue receipts of $779,707.13 in addition to the cash balance of $302,381.56 at the beginning of the fiscal year made a total of $1,082,088.69 available to meet operating expenses of the Auxiliary Enterprises Fund.
$818,675.59 of the available funds was expended in the year, leaving a cash balance of $263,413.10 on June 30, 1966, the end of the fiscal year.

COMPARISON OF OPERATING COSTS

Expenditures for all activities at the College for the past three years are compared in the following statement:
YEAR ENDED JUNE 30th

BY ACTIVITY

1966

1965

1964

EDUCATIONAL AND GENERAL Administration

$ 157,506.55 $ 113,632.95 $ 91,222.98

General Student Welfare.. Library

137,956.14 64,152.76 135,997.89

111,213.45 55,151.76 106,846.95

95,505.73 51,789.26 80,458.55

Plant-Operations'".

240,803.26 189,207.39 170,578.60

Plant-Improvements

188,745.33 175,370.56 177,373.20

Instruction

-- 1,628,366.05 1,288,679.23 999,576.52

Activities Related to Instruction

154, 613.24 153,100. 59 128, 949. 31

Research-Restricted

- 71,761.77 33,066.13 18,789.01

Restricted--Scholarships

-00

.00

7,653.00

Total Educational and General. .. .$2,779, 902.99 $2,226,269.01 $1,821,896.16

738

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHERN COLLEGE, STATESBORO

BY ACTIVITY (Cont'd)
AUXILIARY ENTERPRISES Dormitories Health Service Dining Hall Student Stores Campus Parking
Total Auxiliary Enterprises
Total Governmental Cost
BY OBJECT
EXPENSE Personal Services Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity. Repairs, Alterations Rents Insurance, Bonding... Pensions, Benefits Equipment Purchases Scholarships Miscellaneous
Total Expense
OUTLAY Buildings, Improvements Equipment--New Building Authority Lease Rental
Total Governmental Cost
Number of Employees on Payroll June 30th
Average Enrollment Regular Term Fall Quarter Winter Quarter... Spring Quarter
Average--Regular Term
Summer School

YEAR ENDED JUNE 30th

1966

1965

1964

$ 229,764.67 $ 203,710.97 $ 182,673.22

25,397.19

21,242.94

19,246.73

486,304.27 417,362.13 368,861.30

68,051.06

33,163.37

31,739.97

9,158.40

.00

.00

$ 818,675.59 $ 675,479.41 $ 602,521.22

$3,598, 578. 58 $2, 901, 748.42 $2,424,417.38

$2, 485,594.77 $1,999,078.01 $1, 584, 931.88

41,492.97

31,286.95

27,696.99

456,178.37 375,851.78 343,643.29

28,194.15

21,726.22

20,564.76

95,243.15

82,175. 57

78,282.32

11,786.79

11,762.59

9,937.77

8,807.91

9,853.73

8,699.63

4,252.21

4,214.44

54.80

23,860.15

21,406.54

18,743.14

57,288.73

46,519.36

38,643.30

186,688.34 114,434.46

83,474.05

.00

365.34

7,653.00

10,445.71

7,702.87

24,719.25

$3,409,833. 25 $2, 726, 377. 86 $2, 247,044.18

51,608.38 53,264.95 83,872.00

79,643.15 10,870.37 84,857.04

59,648.85 43,598.75 74,125.60

$3, 598, 578. 58 $2, 901, 748. 42 $2, 424,417. 38

311

250

221

3,676 3,551 3,291
3,506
1,678

2,969 2,782 2,617
2,789
1,678

2,381 2,376 2,166
2,308
1,326

739

UNIVERSITY SYSTEM OF GEORGIA

GEORGIA SOUTHERN COLLEGE, STATESBORO

YEAR ENDED JUNE 30th

BY OBJECT (Cont'd)

1966

1965

1964

Governmental Cost--Regular Term

Fall, Winter, Spring Quarters

Expense

$3,255,952.75 $2,604,275.36 $2,141,651.18

Outlay

- - 188,745.33 175,370.56 177,373.20

Total Cost--Regular Term ..$3,444, 698.08 $2,779,645.92 $2,319, 024. 38

Governmental Cost--Summer School.. 153,880.50 122,102.50 105,393.00 $3,598,578.58 $2,901,748.42 $2,424,417.38

Annual Student Per Capita Cost Regular Term Expense Outlay

928.68 $ 53.83
982.51 $

933.76 $ 62.88
996.64 $

927.92 76.85
1,004.77

PUBLIC TRUST FUNDS Public Trust Funds held by the College on June 30, 1966, amounted to
$589,649.44, composed of $45,364.91 cash in bank and $544,284.53 in student notes for loans.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds held by the College on June 30, 1966,
amounted to $137,250.41 consisting of $70,724.80 for student activities, scholarship programs, student bank deposits and other funds as detailed on page 13 of the unit report, $30,970.88 Social Security withholdings, $8,320.24 Georgia income tax, $4,158.68 group insurance, $21,949.09 Teachers' Retirement withholdings, $1,120.22 in Georgia sales tax collections and $6.50 in Federal excise tax collections.
GENERAL All employees of the University System are covered in a blanket surety
bond of $100,000.00 each. Detail of bond will be found in report covering examination of the Regents' Office of the University System of Georgia.

740

UNIVERSITY SYSTEM OF GEORGIA

VALDOSTA STATE COLLEGE, VALDOSTA

CONSOLIDATED BALANCE SHEET JUNE 30, 1966

ASSETS
CURRENT ASSETS Available Cash Educational and General Auxiliary Enterprises Plant Fund Public Trust Funds Private Trust and Agency Funds..

$ 206, 623.95 405,952.09 203,097.93 23,846.53 65,301.36 $ 904,821.88

Accounts Receivable Educational and General Auxiliary Enterprises

$

110.00

339.00

449.00

Investments Public Trust Funds

36,273.84

Inventories

Educational and General Stores...

Auxiliary Enterprises

Bookstore

$

Dining Hall

$
20,547.02 6,165.97

7,728.31 26,712.99

34,441.30

Total Current Assets

$ 975,986.02

741

UNIVERSITY SYSTEM OF GEORGIA VALDOSTA STATE COLLEGE, VALDOSTA
CONSOLIDATED BALANCE SHEET JUNE 30, 1966

LIABILITIES, RESERVES, AND SURPLUS

CURRENT LIABILITIES

Accts. Payable and Purchase Orders Outstanding

Educational and General

$

Auxiliary Enterprises

18,034.92 8.878.84 $

20,408.76

RESERVES

Educational and General

Unearned Revenue

$

Registration Deposits

Stores Replacements

Bus Depreciation

Working Capital

Title VI Outlay Matching Funds.-

54,099.00 24,490.00 27,271.69 14,919.27 25,000.00 25,000.00

Auxiliary Enterprises Unearned Revenue Breakage Deposits Room Reservations

$ 10. 586- 7,125.00
65,067.00

Plant Improvements Public Trust Funds Private Trust and Agency Funds
Inventories

170,779.96
82,778.00 203- 97-93 60,120.39 65, 301. 36 U'441"W

616, 518. 94

SURPLUS For Operations Educational and General Auxiliary Enterprises
Total Current Liabilities, Reserves, and Surplus

* u'v zl 321,139.25

339,058. 32

$ 975,986.02

742 UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA

CASH RECEIPTS
STATE REVENUE ALLOTMENTS Revenue Retained Interest Earned Earnings, Educational Services Transfers Other Spending Units..
Total Revenue Allotments

NON-REVENUE

Public Trust Funds

Gifts for Principal

Income on Investments

Investments

.

Private Trust Funds

.

CASH BALANCES, JULY 1st

Budget Fund

.

Public Trust Funds..

Private Trust Funds

1966

1965

$ 26,390.68 $ 17,157.58 1,035,573.32 730,317.81 ... 786,900.00 688,650.00
$1,848, 864. 00 $1,436,125. 39

17,905.00 1,017.11 3,860.00 231,504.16

620.00 1,027.95 1,787.96 174,609.52

751,495.10 18,984.99 43,220.21

614, 462. 85 17,671.33 39,536.37

$2,916,850.57 $2, 285, 841.37

743

UNIVERSITY SYSTEM OF GEORGIA

VALDOSTA STATE COLLEGE, VALDOSTA

DISBURSEMENTS

GOVERNMENTAL COST

Expense Personal Services

Travel Expense

Supplies, Materials

1

Communications

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Insurance, Bonding

Pensions, Benefits

Equipment Purchases

Miscellaneous

Total Expense

1966

1965

$1,007,589.31 $ 824,669.32

13,186.76

7,852.52

180,116.43 134,764.66

11,533.28

8,169.05

46,226.04

42,098.28

1,611.85

472.00

17,589.47

15,806.56

8,108.32

12,945.06

33,300.63

20,507.75

53,693.72

56,468.57

11,546.73

10,403.46

$1,384,502.54 $1,134,157.22

Outlay Lands, Buildings, and Improvements Personal Services Supplies, Materials Printing, Publicity. Repairs, Alterations Rents Contracts Equipment-New
Total Outlay
Total Governmental Cost

$ 5,076.41 $
1,782.35 24-00
3,868.63
40,914.50 302,929.17
45,587.53

4,346.00
14,700.08 | -00
6,238.45
56,562.00 27,007.65
56,081.74

$ 400,182.59 $ 164,935.92

$1,784,685.13 $1,299,093.14

NON-GOVERNMENTAL COST
Public Trust Funds Investments Expense--Objects of Trust
Private Trust Funds

17,334.95 585.60
238,561.72

1,792.00 330.25
170,925.68

CASH BALANCES, JUNE 30th Budget Fund
Public Trust Funds Private Trust Funds

815,673.97 23,846.55 36,162.65

751,495.10 18,984.99 43,220.21

$2,916,850.57 $2,285,841.37

744
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Valdosta State College at Valdosta, Georgia, ended the fiscal year on June 30, 1966, with a surplus of $17,919.07 in its Educational and General Fund, after providing the necessary reserves of $18,034.92 for accounts payable and purchase orders outstanding, $54,099.00 for unearned revenue, $24,490.00 for registration deposits, $14,919.27 for bus depreciation, $27,271.69 for stores replacements, $25,000.00 for working capital, $25,000.00 for plant improvement matching funds, and $7,728.31 for inventory.
AUXILIARY ENTERPRISES
Surplus available for operating the dining hall, dormitories and other Auxiliary Enterprises at the College on June 30, 1966, was $321,139.25 after reserving $2,373.84 for current accounts payable, $10,586.00 for unearned revenue, $7,125.00 for breakage deposits, $65,067.00 for room reservations, and $26,712.99 for dining hall and inventory.
PLANT FUND
The $203,097.93 in the Plant Fund Account on June 30, 1966, is reserved for plant improvements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL
AVAILABLE REVENUE 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, 1966, was $778,000.00, $405,528.50 was received from tuition and fees; and $1,400,00 was transferred from the University of Georgia Division of General Extension, making total revenue receipts for the period $1,184,928.50.
From the $1,184,928.50 received, $56,889.29 was transferred to the Plant Fund Account for improvements and equipment, leaving net revenue in the amount of $1,128,039.21.
The net revenue of $1,128,039.21 and the cash balance of $139,842.92 in the Educational and General operating account at the beginning of the fiscal period on July 1, 1965, made $1,267,882.13 available to meet Educational and General operating expenses.

745
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
$1 061,258.18 of the available funds was expended for Educational and General activities; and $206,623.95 remained on hand June 30, 1966, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE REVENUE AND OPERATING COSTS Revenue from Auxiliary Enterprises in the fiscal year was $630,044.82 of
which $226,909.60 was from dormitory rents, $282,140.25 from dining hall, $22,216.60 from laundry, $56,265.87 from the Student Center, $9,488.50 from campus license fees, and $33,024.00 from health services.
From the $630,044.82 received, $139,747.50 was transferred to the Plant Fund Account for improvements and equipment, leaving net revenue of $490,297.32.
The $490 297 32 net revenue together with the $238,899.13 cash balance at the beginning of the fiscal year made a total of $729,196.45 available to meet operating costs of the Auxiliary Enterprises in the period under review.
$323,244.36 of the available funds was expended for current operating expenses of the Auxiliary Enterprises in the fiscal year; and $405,592,09 remained on hand June 30, 1966.
PLANT FUND Revenue for plant improvements and equipment purchases was $230,527.47
for the fiscal year ended June 30, 1966, of which $7,500.00 was from the State Board of Regents, $56,889.29 from the Educational and General Operating Account, $139,747.50 from the Auxiliary Enterprises Account and $26,390.68 from interest on savings.
This $230 527.47 revenue and the $372,753.05 cash balance in the Plant Fund Account on July 1, 1965, made $603,280.52 available for capital outlay cost in the fiscal year ended June 30, 1966.
$354 595 06 of the available funds was expended for lands, buildings, and permanent improvements and $45,587.53 for purchases of equipment, leaving $203 097.93 on hand at June 30, 1966, in the Plant Fund Account.

747
UNIVERSITY SYSTEM OP GEORGIA VALDOSTA STATE COLLEGE, VALDOSTA

COMPARISON OF OPERATING COSTS
Disbursements for activities at the College for the past three years are compared in the statement following:

^
BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General Student Welfare

YEAR ENDED JUNE 30th

1966

1965

1964

-$ 178,002.91 $ 153,729.70 $ 128,138.22

22,190.52

17,761.29

16,775.02

Stores Warehouse

T1hrarv

iSuction

-----

InSuction-SummerSchool

(-) 2,935.12 .... 72,247.42
595,148.27 48,570.00

3 215.16 45,499.97
488,841.12 33,851.00

1 2.94 36,259.76
374,856.98 28,042.50

Total Educational and General..-$1,061,258.18 $ 854,089.61 $ 692,119.66

AUXILIARY ENTERPRISES

Dormitories

ESSSSSySL"""

--

Student Center""""

SStSSSt
^2.^.^:::::".:::^

Total Auxiliary Enterprises

* 70,450.59 $ 82,089.47 $ 68,563.69
i^319-52 i49-930-41 l09-452-67
8,287.90 7,819.31 5,785.35

23,357.44 20,699.38 19,905.35

-- 18,705.81
w>

1*5>,TM426-.8*8

1W 5,7378.965

$ 323,244.36 $ 280,067.61 $ 224,338.77

^tnd.JuUmngs^and Improvements^ 354,595.06 $ 108,854.18 $ 33,512 96

Equipment

-

^587.53

56,081.74

47.617.66

$ 400,182.59 $ 164,935.92 $ 81,030.52

Total Governmental Cost

$1,784,685.13 $1,299,093.14 $ 997,488.95

BY OBJECT
EXPENSE Personal Services.. Travel Expense Supplies, Materials Communications Heat, Lights, Power, Water Printing, Publicity.Repairs, Alterations

.$1,007,589.31 13,186.76 180,116.43 11,533.28
-- 46,226.04
- - 1,611.85 17,589.47

824,669.32 7,852.52
134,764.66 8,169.05 42,098.28 472.00 15,806.56

648,120.16 7,244.08
102,759.44 7,381.47 38,484.13 2,756.70 9,264.47

748

UNIVERSITY SYSTEM OF GEORGIA

VALDOSTA STATE COLLEGE, VALDOSTA

BY OBJECT (Cont'd)
EXPENSE (Cont'd) Rents Insurance, Bonding. Pensions, Benefits Equipment Purchases Miscellaneous
Total Expense

YEAR ENDED JUNE 30th

1966

1965

1964

$

0.00 $

0.00 $ 26,877.00

8,108.32

12,945.06

20,683.80

33,300.63

20,507.75

16,910.97

53,693.72

56,468.57

28,075.95

11,546.73

10,403.45

7,900.26

$1,384,502.54 $1,134,157.22 $ 916,458.43

OUTLAY Lands, Buildings, Improvements Equipment--New.

354,595.06 45,587.53

108,854.18 56,081.74

33,512.96 47,517.56

Total Governmental Cost

$1,784,685.13 $1, 299, 093.14 $ 997,488.95

Number of Employees on Payroll June30th.___

165

142

125

Average Student Enrollment Fall Quarter Winter Quarter Spring Quarter..

1,670 1,592 1,514

1,343 1,239 1,260

1,146 1,068 1,110

Average--Regular Term

1,592

1,281

1,108

Summer School.

1,279

1,115

987

Governmental Cost--Regular Term Fall, Winter, Spring Quarters Expense Outlay

$1,335,932.54 $1,100,306.22 $ 888,415.93

400,182.59 164,935.92

81,030.52

Total Cost--Regular Term

$1,736,115.13 $1,265,242.14 $ 969,446.45

Governmental Cost--Summer School Expense, Salaries

48,570.00

33,851.00

28,042.50

TotalCost..

..$1,784,685.13 $1,299,093.14 $ 997,488.95

Annual Student Per Capita Cost

Regular Term

Fall, Winter, Spring Quarters

Expense

$

Outlay..

839.15 $ 251.37

858.94 $ 128.76

801.82 73.13

$ 1,090.52 $

987.70 $

874.95

749
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
PUBLIC TRUST FUNDS Endowment and Student Loan Funds held by the College on June 30,1966,
amounted to $60,120.39, of which $23,846.55 was cash in bank, $12,999.12 invested in stocks and bonds and $23,274.72 in student notes.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds being handled by the College at the close
of the year on June 30, 1966, amounted to $65,301.36 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 will be found in report covering examination of the Regents' Office of the University System of Georgia.

750

UNIVERSITY SYSTEM OF GEORGIA

ALL UNITS (CONSOLIDATED)

CASH RECEIPTS

1966

1965

STATE REVENUE ALLOTMENTS

Appropriation....

_

$ 59,181,500.00 $ 50,780,000.00

Budget Balancing Adjustments Revenue Retained

34,150.00 1,013,207.00

Grants--U.S. Government....

7,228,440.45 5,885,788.57

Grants--Counties and Cities

1,374, 351. 38 4,410,196.55

Donations.

10,590,837.31 7,499,447.18

Rents on Investment Properties

218,185.23

159,760.56

Interest Earned..

1,223,511.04

876,853.72

Earnings, Development Services

2,925,378.22 1,948,708.28

Earnings, Educational Services Transfers from University System

40,475,326.25 33,874,759.16

Public Trust Funds Transfers Other Spending Units

175,036.44

132,575.95

Department of Agriculture

170,300.00

143,600.00

Department of Education

.... 402,255.39

183,320.05

Vocational Rehabilitation Services..

219,234.46

12,729.21

Ga. Educational Improvement Council Ga. Technical Services Program

.00 (--) 70,010.00

900.00 .00

Forest Research Council, Georgia

154, 240.00

114,700.00

Game and Fish Commission, State

39,102. 36

9, 636.36

Historical Commission, Georgia Personnel Board, State-

3,300.00

.00

Merit System of Pers. Administration (--) 200.00

.00

Department of Public Health..

18, 697.44

6, 618.25

Gracewood State School and Hospital

1,499.94

1,333.28

Soil and Water Conservation Com., State...

2,400.00

2,400.00

Total Revenue Allotments

$124, 367, 535.91 $107,056,534.12

NON-REVENUE Public Trust Funds
Gifts for Principal Income on Investments.. Transfers--Budget Funds Investments

.$ 2,699,655.32 $ 860,037.16

832,129.91

743,079.75

. (--) 175,036.44 (--) 132,' 575." 95

1,102,539.57

937,760.94

Total Public Trust Funds Private Trust Funds...

$ 4,459,288.36 $ 2,408,301.90 12,884,395.06 8,425,196.01

Net Non-Revenue...

...$ 17,343,683.42 $ 10,833,497.91

CASH BALANCES, JULY 1st Budget Fund Public Trust Funds Private Trust Funds

...$ 31,657,941.76 $ 24,937,557.91

1,105,681.02

975,421.55

2,353,976.63 2,090,640.47

Total Cash Balances

..$ 35,117,599.41 $ 28,003,619.93

$176, 828,818.74 $145, 893, 651.96

751

UNIVERSITY SYSTEM OF GEORGIA

ALL UNITS (CONSOLIDATED)

DISBURSEMENTS

GOVERNMENTAL COST

Expense

Personal Services

-

Travel Expense

-

Supplies, Materials

*

Communications

Heat, Lights, Power, Water

Printing, Publicity. Repairs, Alterations

---

Rents Regular Authority Rentals
Insurance, Bonding..-- Pensions, Benefits Equipment Purchases

-

Miscellaneous Scholarships

Other

--

-

Total Expense

--

1966

1965

--$ 73,023,332.46

1,605,067.79

9,828,656.83

947,105.82

2,210,875.28

-

892,545.05

1,172,142.56

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

1,077,697.93 -- 8,248,856.15
443,583.07 -- 1,688,615.82
6,028,415.19

934,545.41 6,315,637.25
404,658.40 1.303.400.80 5,054,074.80

- 1,377,681.65 2,114,968.66

1,194, 479.54 1,684, 633. 64

$110,659,544.26 $ 92, 801,711.57

Outlay Lands, Buildings, and Improvements

Personal Services

Travel Expense

-

Supplies, Materials

Communications

-

Heat, Lights, Power, Water

Printing, Publicity

Repairs, Alterations

Rents

Insurance, Bonding

Pensions, Benefits

-

Miscellaneous

Contracts

-

Equipment--New.

Total Outlay

Total Governmental Cost

$ ---
---

892,401.20 $ 284.41
635,854.67 -00
27.73 5,912.36 307,530.74
326,031.48 1,155.31 862.14 2,382.45
9,286,455.72 1,903,414.71

522,343.52 8.80
426,134.25 127.77 .00
1, 577.84 233,195.79 1, 528,194. 67
278.00 528.66
46.56 3, 685, 321.90 1,136, 680.94

13,362,312.92 $ 7,534,438.70

$124,021,857.18 $100,336,150.27

752

UNIVERSITY SYSTEM OF GEORGIA

ALL UNITS (CONSOLIDATED)

DISBURSEMENTS (Cont'd)

NON-GOVERNMENTAL COST

Public Trust Funds

Investments

-

Expense--Objects of Trust

Total Public Trust Funds. Private Trust Funds

Total Non-Governmental Cost

1966

1965

-

$ 4,038,072.84 $ 2,250,038.44

---

47,823.44

28,003.99

- $ 4,085,896.28 $ 2,278,042.43 12,418,185.04 8,161,859.85

$ 16, 504,081.32 $ 10,439,902.28

CASH BALANCES, JUNE 30th

Budget Fund

-

- -

Public Trust Funds

Private Trust Funds

-$ 32,003,620.49 $ 31,657,941.76 1,479,073.10 1,105,681.02 2,820,186.65 2,353,976.63
$ 36,302,880.24 $ 35,117,599.41
$176,828,818.74 $145,893, 651.96

i*,~

UNIVERSITY OF GEORGIA LIBRARIES
3 ElDfi D5357 3252