Report of the State Auditor of Georgia, year ended June 30, 1967 [June 30, 1967]

REPORT
OFTHI
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE SO
1967
Sf oto Auditor
THE LIBRARIES
THE
UNIVERSITY OF GEORGIA44
Am
AHHHOBHBV
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1967
State Auditor
Jl
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 excluding the units of the University System is submitted to
the public in this and in a supplemental volume for the fiscal year ended
June 30 1967
The volume under this cover reports the financial operations of the State
governmental units excluding units of the University System and the sup
plemental volume lists the personnel of these units 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 Audi
tor is required by law to administer or to have part in the administration of
such as the Department of Audits funds and all the funds of the various
boards and authorities on which the State Auditor by law is required to
act as a board member These signed audits are reproduced herein
Unit reports of all State Agencies with fuller detail and analysis are on
file in this office and are open to public inspection
Respectfully
State Auditor
Atlanta Ga
December 31 1967
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TABLE OF CONTENTS
Page
Statistics ix
State Fixed Debt xvii
All Funds Consolidated
Cash Receipts and Disbursements All Agencies excluding Units of
University System 1
State Revenue Receipts
Summary of State Revenue Receipts 6
Detail of State Revenue Receipts by Class 8
Distribution of State Revenue 17
State Treasury Funding and Custody Accounts
Cash Receipts and Disbursements 24
State Units
Cash Receipts and Disbursements of All Spending Units excluding
Units of the University System 53
Cash Receipts and Disbursements Federal Income Tax 57
Cash Receipts and Disbursements State Income Tax 63
Cash Receipts and Disbursements Retirement and Insurance
Contributions 69
Cash Receipts and Disbursements Operating Funds
Aging State Commission on 84
Agriculture Department of 89
Art Commission Georgia 99
Audits Department of 104
Banking Department of 109
Capitol Square Improvement Committee 115
Comptroller General 117
Computer Service Center State 123
Conservation
Chattahoochee River Basin Georgia Commission for the
Development of 127
Forest Research Council Georgia 131
Forestry Commission Georgia 137
Game and Fish Commission State 143
Jekyll Island Committee 151
Mines Mining and Geology Department of 153
Parks Historical Sites and Monuments Department of 157
Soil and Water Conservation Committee State 165
Stone Mountain Memorial Commission 171
Corrections State Board of 173
Defense Department of 183
Education
Education Department of 190
Vocational Rehabilitation Services 200
School for the Deaf Cave Spring 207
Academy for the Blind Macon 213
North Ga Technical and Voc School Clarkesville 221
South Ga Technical and Voc School Americus 227
Georgia Educational Improvement Council 233
Georgia Higher Education Assistance Committee 237
Georgia Science and Technology Commission 241
Georgia State Scholarship Commission 245
Georgia Technical Services Program 249
Higher Education Facilities Commission 253
State Medical Education Board 257
Regents of the University System of Georgia 263
Employees Retirement System 272
Executive Department
Budget Bureau 283
Governors Office 287
Governors Emergency Fund 293
State Planning and Programming Bureau 294
vl
TABLE OF CONTENTS Continued
Page
State UnitsContinued
Cash Receipts and Disbursements Operating FundsContinued
Family and Children Services State Department of
Benefits and Administrative Funds 300
Institutions Fund 315
Confederate Soldiers Home 317
Factory for the Blind Bainbridge 321
Office of Economic Opportunity 329
Youth Development Centers 333
General Assembly of Georgia 343
Grants State Aid
To Counties 393
To Municipalities 395
Highway Department of Georgia State 398
Historical Commission Georgia 415
Industry and Trade Department of 421
Judicial System
Supreme Court 429
Court of Appeals 433
Superior Courts 437
Judicial Council 441
State Library 443
Labor Department of
Division of Administration and Inspection 449
Employment Security Agency 455
Law Department of 465
Literature Commission State 469
Mineral Leasing Commission 473
Pardons and Paroles State Board of 475
Personnel Board StateMerit System of Personnel Admn 479
Pharmacy Georgia State Board of 487
Probation State Board of 493
Properties Control Commission State 499
Public Health Department of 504
Alcoholic Rehabilitation Services 513
Battey State Hospital 521
Central State Hospital 527
Gracewood State School and Hospital 533
Mental Health Institute Georgia 541
Southwestern State Hospital 547
Public Safety Department of 553
Public Service Commission 561
Purchases Supervisor of 567
Real Estate Investment Board Georgia 573
Recreation Commission Georgia 577
Revenue Department of 582
Secretary of State 593
Secretary of StatePublic Buildings and Grounds Fund 599
Teachers Retirement System 605
Treasury State
Administration 611
Sinking Fund 615
Ty Cobb Baseball Memorial Commission 617
Veterans Service Board 621
Veterans Service State Department of 627
Warm Springs Memorial Commission Franklin D Roosevelt 633
Waterways Commission Georgia 639
Workmens Compensation State Board of 643HBHBMBMBH
vli
TABLE OF CONTENTS Continued
Page
University System
Units of the University System under separate report
Public Corporations
Georgia Rural Roads Authority
Georgia Highway Authority
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Prison Industries Administration
Herty Foundation
Jekyll IslandState Park Authority
Stone Mountain Memorial Association 2
North Georgia Mountain Association
Lake Lanier Islands Development Authority
Georgia Development Authority 6
Brunswick Port Authority
Georgia Ports Authority
Georgia Higher Education Assistance Corporation g
Agricultural Commodity Commission for Apples
Agricultural Commodity Commission for Cotton go
Agricultural Commodity Commission for Eggs ag
Agricultural Commodity Commission for Milk g 3
Agricultural Commodity Commission for Peaches b
Agricultural Commodity Commission for Peanuts tsS
Agricultural Commodity Commission for Sweet Potatoes
Agricultural Commodity Commission for Tobacco am
01
Other Units g
Georgia Tech Revenue Bonds Trust Account
WGSTGeorgia Tech Broadcasting Station
Peace Officers Annuity and Benefit Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Ordinaries Retirement Fund of Georgia
Georgia Firemens Pension Fund
Sheriffs Retirement Fund of Georgia
STATISTICSSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1967
SOURCE Total
Taxes Fines and Forfeits
Property Tax General 206438521
Property Tax Utility 21911236
Property Tax Intangibles 3306467
Estate Tax 321659603
Income Tax 16516260155
Motor Fuel Tax 12378948654
Alcoholic Beverage Tax 2059170337
Malt Beverage Tax 1805268590
Wine Tax 224597636
Cigar and Cigarette Tax 3873322336
Sales 3 Sales and Use Tax 24873918558
Insurance Premium Tax 1622448069
Kerosene Tax 142850
Business License Tax 235836590
Motor Vehicle Tax 2469443280
Title Registration Tax 46573625
Motor Drivers License Tax 145777900
Motor Boat Reg Lie Tax 12946250
Hunting and Fishing License Tax 2325 757 30
Corporation Franchise Tax 2 61716884
Fines and Forfeits 7654300
Unemployment Compensation Tax
Penalties 11359562
Percentage Per
To Total Capita
21 052
02 06
00 01
32 82
16 41 4189
12 30 3139
2 05 522
1 79 458
22 57
3 85 982
24 71 6308
161 412
00 00
23 60
2 45 626
05 12
15 37
01 03
23 59
26 66
01 02
01
03
Total Taxes Fines and Forfeits 67331277133 6689 17076

Grants from U S Government
Highways 10364375201
Education 7396564582
Public Assistance and Relief 110002929 77
Health 1144665408
Agriculture Development Other 368632165
Total Grants from U S
Government 30274530333
Grants from Counties and Cities
Public Assistance and Relief 396937877
Agriculture Development Other 134109807
Highways 129406156
Total Grants from Counties 6604 53840
1030 2629
735 1877
10 93 2789
114 290
37 93
3009 7678
39 101
13 34
13 33
65 11XI
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1967
Percentage Per
SOURCE Total To Total Capita
Donations for Operations
Education 8032480 01 002
Health Hospitals 52671666 05 13
Agriculture Development Other 3967666 00 01
Public Assistance and Relief 1246 00 00
Total Donations for Operations 64670566 06 016
Rents on Investment Properties
State Railroad 49500000 05 012
Other 6404884 01 02
Total Rents on Investment
Properties 55904884 06 014
Interest 349283383 35 089
Contributions from Public Trust Funds 59707814 06 015
Operating Earnings by Fees Rents and
Sales For Services
General Government 242741255
Protection Services 484870932
Health Services 92373325
Development Natural Resources
Services 178238056
Highway Services 181731917
Hospital Services 370903498
Educational Services 129476008
Corrections Services 97720127
Recreational Services 761 86439
Total Operating Earnings 18542415 57
Total Revenue Receipts100650069510
24 062
48 123
09 23
18 45
18 46
36 94
13 33
10 25
08 19
184 470
10000 25526
Note 1960 Pop 3943116
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STATE REVENUE RECEIPTS
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xiv
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
TEAR ENDED JUNE 30 1967
OBJECT Total
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem
and Pees 12724584032
Employers Contributions for
Retirement 768768838
Social Security 398443194
Health Insurance 215140674
Total Personal Services 14106936738
Travel Expense 596733524
Supplies and Materials 1990981642
Communications 264364132
Heat Lights Power and Water 204398167
Printing and Publicity 293918734
Repairs and Al terations 2990 809 53
Rents
Regular 274522623
Authority Rentals 4252046545
Insurance and Bonding 1482294 77
Pensions and Benefits 15193914385
Contracts with State Agencies 1137 74283
Contracts with Other Agencies 3270805 23
Grants to Units of Univ System 60 849 35263
Grants to Civil Divisions 36768712504
Indemnities 64260127
Equipment Purchases 554442682
Miscellaneous
Scholarships 74315230
Other 315490134
Total Expense 81297157398
Percentage
To Total
Per
Capita
1264 3227
76 195
40 101
21 55
1401 3578
59 151
1 98 505
26 67
20 52
29 74
30 76
27 70
4 23 1078
15 38
1510 3853
11 29
33 83
605 1543
36 53 9325
06 16
55 141
07 19
31 80
8077 20618
XV
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1967
Percentage Per
OBJECT Contd Total To Total Capita
BUDGET FUND
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem
and Fees 1654653330 164 419
Employers Contributions
Retirement 105086076 10 27
Social Security 55331982 06 14
Health Insurance 30659437 03 08
Total Personal Services 1845730825 183 468
Travel Expense 133047937 13 34
Supplies and Materials 368649389 37 93
Communications 2123925 00 01
Heat Lights Power and Water 800253 00 00
Printing and Publicity 3011003 00 01
Repairs and Alterations 60119030 06 15
Rents 35778010 04 09
Insurance and Bonding 12500 00 00
Pensions and Benefits 00 00 00
Contracts with State Agencies 5751500 01 01
Indemnities 00 00 00
Miscellaneous 486415510 49 123
Contracts 14556935109 1446 3692
EquipmentNew 238774437 24 61
Total Outlay 17725646428 1761 4496
Total Expense and Outlay 99022803826 9838 25114
To State General Fund
Cash Balance 1364331816 136 346
State Revenue
Collections Unfunded 20938215 02 05
Spending Agencies
Cash Balance 241995653 24 61
Totals100650069510 10000 25526
Note 1960 Pop 3943116xix
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 30 1967 June 30 1966
0 due but not presented 1550500 1550500
Less Cash Reserve 1550500 1550500
Net Negotiable State Debt 000 000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented 10000 10000
Less Cash Reserve 10000 10000
Net Debt to Counties 00
SUMMARY
Total State Debt Outstanding 1560500 1560500
Less Cash Reserve 1560500 1560500
Net State Fixed Debt 000 a0
For Revenue Bonds issued by Public Corporations created by Acts
of the General Assembly see separate reports of each
Corporation or Authority on file in the State
Auditors OfficeSUMMARY OF
CASH RECEIPTS AND DISBURSEMENTS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEARS ENDED JUNE 30 1967 AND 1966
2
CONSOLIDATION OF ALL STATE AGENCIES EXCLUDING
UNITS OP THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
BUDGET FUND
Transfers into Treasury 67240547516
Add Held by Coll Unit at June 30 824 826 88
Deduct Held by Coll Unit at July 1 61544473
Retentions by Collecting and Spending
Units 33388583779
Total State Revenue Receipts i 00650069510
PUBLIC TRUST FUNDS 12204650684
PRIVATE TRUST FUNDS 8989040709
CASH BALANCES JULY 1st
Budget Fund
In State Treasury 12759618818
In Spending Units 12820291878
In Collecting Units Unfunded 61544473
Public Trust Funds
In Spending Units and U S Treasury 21794069089
Private Trust Funds
In Spending Units 322991039
Sinking Fund
In State Treasury 1550500
In Spending Units 10000
Total Cash Balances July 1st 477 eoo 75797
Totals 169603836700
Includes undrawn balances in Treasury Custody AccountsCONSOLIDATION OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1967
DISBURSEMENTS
BUDGET FUND
Expense 81297157398
Outlay 17725646428
Total Expense and Outlay
PUBLIC TRUST FUNDS
PRIVATE TRUST FUNDS
CASH BALANCES JUNE 30th
Budget Fund
In State Treasury 14123950634
In Spending Units 13062287531
In Collecting Units Unfunded 82482688
Public Trust Funds
In Spending Units and U S Treasury 24495934471
Private Trust Funds
In Spending Units 400784453
Sinking Fund
In State Treasury 1550500
In Spending Units 10000
Total Cash Balances June 30th
Totals
99022803826
9502785302
8911247295
52167000277
169603836700
Includes undrawn balances in Treasury Custody Accounts
r
STATE REVENUE RECEIPTS
SUMMARY OF STATE REVENUE RECEIPTS
REVENUE 1967
Taxes Fines and Forfeits
Property Tax General 206438521
PropertyTax Utility 21911236
Property Tax Intangibles 3306467
Estate Tax 321659603
Income Tax 16516260155
Motor Fuel Tax 12378948654
Alcoholic Beverage Tax 2059170337
Malt Beverage Tax 1805268590
Wine Tax 224597636
Cigar and Cigarette Tax 3873322336
Sales 3 Sales and Use Tax 24873918558
Insurance Premium Tax 16224480 69
Kerosene Tax 1428 50
Business License Tax 235836590
Motor Vehicle Tax 2469443280
Title Registration Tax 46573625
Motor Drivers License Tax 145777900
Motor Boat Registration License Tax 129462 50
Hunting and Fishing License Tax 2325 75730
Corporation Franchise Tax 261716884
Fines and Forfeits 7654300
Unemployment Compensation Tax
Penalties 11359562
Total Taxes Fines and Forfeits 673312 77133
Grants from U S Government
Highways 10364375201
Education 7396564582
Public Assistance and Relief no 002929 77
Health 1144665408
Agriculture Development Other 368632165
Total Grants from U S Govt 30274530333
Grants from Counties and Cities
Public Assistance and Relief 396937a 77
Agriculture Development Other 134109807
Highways 129406156
Total Grants from Counties
and Cities 660453840
1966
1 599314
479 727
35133
3832 725
139579382
115 474 336
18 538156
14 597435
1940583
37297453
232073271
15435 976
217 462
2 684 873
24453891
424 898
3 658183
164 554
1 855 599
2 268 880
73 975
33
07
08
13
02
16
53
06
89
32
73
67
84
52
33
00
50
25
92
45
42
110 56138
61679637560
87128 59137
61172034 81
100 721 28513
10104 62303
2310134 58
26143666892
375768117
125020901
50506856
5 512958 747
SUMMARY OF STATE REVENUE RECEIPTS
REVENUEContinued 1967 1966
Donations for Operations
Education 8032480 3299342
Health Hospitals 52671666 55833411
Agriculture Development Other 3967666 2559343
Public Assistance and Relief 1246 00
Total Donations for Operations 64670566 61692096
Rents on Investment Properties
State Railroad 49500000 54000000
Other 6404884 6378759
Total Rents on Investment
PropertiesS 55904884 60378759
Interest 349283383 254378044
Contributions from Public Trust Funds 59707814 50907560
Operating Earnings by Fees Rents and
Sales For Services
General Government 242741255 230172987
Protection Services 484870932 493604846
Health Services 92373325 85766938
Development Natural Resources Services 178238056 149739062
Highway Services 181731917 83168434
Hospital Services 370903498 277079692
Educational Services 129476008 124545396
Corrections Services 97720127 93609609
Recreational Services 76186439 60265168
Total Operating Earnings 1854241557 1597952132
Total State Revenue Receipts100650069510 90399908917
riDETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
TAXES
General Property 1966 Levy
On County Digests
Net to State 184319133
Refunds 31113
Pees retained at source
Assessing 6956193
Collecting 9412028
Interest 203671 200859912
On Public Utilities Digests
On Intangible Digests
Federal Housing Agencies
Contributions
General Property Prior
Years Levies
On County Digests
Net to State
Refunds
Fees retained at source
Assessing
Collecting
Interest

On Intangible Digests
Intangible TaxRecording
Estate Tax
Refunds
21911236
16156 77
8571 224395396
56 56747
612786
47
440572
94123
5578609
19967
324197132
2537529
5598576
1662252
321659603
Income Tax
Corporations
Returns Addl Tax Int
andPen 6668590523
Refunds 207741213 6460849310
Individuals
Returns Add Tax Int
and Pen 2033120867
Estimates on 1966 Taxes 2105456766
Fiduciary Returns 60811053
Withhol ding Tax 75 71338609
Refunds1715316450 10055410845 165162601559
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
TEAR ENDED JUNE 30 1967
TAXESContinued
Sales Motor Fuels
Net to State 12613859000
Allowance retained by
taxpayer 106663445
Refunds to Farmers
Act 1946 91225768
Refunds to Retailers
Act 1947 101505722
Refunds to Water and Air
Craft Act 1950 859 55105
Refunds to Motor Carriers 44997487
Refunds to Others 178 89709 12378948654
Sales Alcoholic Beverages
Stamps 2059170337
Sales Beer 1805268590
Sales Wine 218777216
Refunds 928710
Collecting Fees retained at
source 6749130 224597636
Sales Cigar and Cigarette
Net to State 3757555937
Refunds 397350
Collecting Fees retained at
source 116163749 3873322336
Sales 3 Sales and Use 242114113 58
Refunds 117883518
Interest Penalties 85268205
Collecting Fees retained at
source 695122513 24873918558
Sales Insurance Premiums 1611546190
Excess Agents Tax 10901879 1622448069
Sales Kerosene
Net to State 142774
Allowance retained by
taxpayer 76 142850
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
TAXESContinued
Business License Alcoholic
Beverages
Distillers 1470000
Retailers 11410000
Wholesalers 3600000
Consumption on Premises 35 70000
Business License Beer
Retailers 13907500
Wholesalers 3600000
Business License Wine
Retailers 1351500
Wholesalers 1175000
Business License Commercial
Fishing Canning 2186003
Fish Dealers 572500
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
Business License Private Em
ployment Agencies
Business License For Sale of
Checks and Money Orders
20050000
17507500
2526500
2758503
22525
2 87325
197500
437 71000
370000
11353950
2001700
10600 00
213000
1324020 87
1140000
17500011
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
TAXESContinued
NonBusiness License Motor
Vehicle Registration
Other RevenueTag Dept
Fees Retained by County
Tax Collectors
NonBusiness License Title
Registration
Fees Retained by Tag Agents
NonBusiness License Motor
Boat Registration
NonBusiness License Auto
Drivers
NonBusiness 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
Finance Company
2370000247
29015508
704275 25 24 694432 80
390 76225
74 97400
46573625
129462 50
1457 77900
2130 848 55
19490875 232575730
263036063
1319179 261716884
113 59562
1116314
2128146
194875
4164965
50000 7654300
67331277133
GRANTS FROM U S GOVERNMENT
Aging State Commission on 6183300
Art Commission Georgia 3705300
Defense Department of 69084278
Forestry Commission Georgia for Fire Protection 84714170
Game and Fish Commission State 44955120
Parks Historical Sites and Monuments Department of 113021101
Education Department of for Special Funds 3858100411
Education Department of for Natl Defense Education 251043588
Education Department of for Lunch Program 780727202
Education Department of for Vocational Education 817520090
Education Department of for Civi Defense 5724152
Education Department of for Library Funds 16162980012
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
GRANTS FROM U S GOVERNMENTContinued
Education Georgia Technical Services Program 74 863 91
Education Higher Education Facilities Commission 1000000
Education Department of for Vocational Rehabilitation 1237778874
Education Department of School for the Deaf 1248074
Education Department of Academy for the Blind 400114
Education Department of North Georgia Technical and
Vocational School 4394693
Education Department of South Georgia Technical and
Vocational School 5693693
Regents of the University System of Georgia 263817500
Executive Deptv State Planning and Programming Bureau 7033473
Family and Child Serv Dept of Public Assist Child Welfare 10204902901
Family and Child Serv Dept of Off of Economic Opportun 17306900
Highway Department for Primary Roads 11308 56014
Highway Department for Secondary Roads 768239119
Highway Department for Planning Survey 1457 52524
Highway Department for Urban Highways 4 95403943
Highway Department for Interstate Highways 7663529805
Highway Department Other 160593796
Industry and Trade Dept of 21828523
Labor Dept of for Employment Security Admin 761535512
Public Health Dept of for Childrens Bureau 290271300
Public Health Dept of for Public Health Services 313295892
Public Health Dept of for Hospital Building Program 470640520
Public Health Dept of for Social Security Administration 11900368
Public Health Dept of for Alcoholic Rehab Services 26580257
Public Health Dept of for Battey State Hospital 8584071
Public Health Dept of for Central State Hospital 8798900
Public Health Dept of for Gracewood State Sch andHosp 12099600
Public Health Dept of for Georgia Mental Health Institute 24 94500
Public Safety Department of 800000
Veterans Service Board 31174750
Veterans Service Department of 26 79814
Total Grants from U S Government30274530333
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia 123001980
Executive Dept State Planning and Programming Bureau 15 940 20
Family and Child Serv Dept of Participation Public Assist 396937877
Highway Department of Georgia State 129406156
Industry and Trade Department of 9513807
Total Grants from Counties and Cities 6604 5384013
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
DONATIONS FOR OPERATIONS
Education Department of 273200
Education Dept of Vocational Rehabilitation Service 4810000
Education Department of School for the Deaf 14900
Education Department of Academy for the Blind 2934380
Family and Child Serv Dept of Youth Development Centers 1246
Game and Fish Commission State 1450000
Historical Commission Georgia 1508836
Public Health Dept of Alcoholic Rehabilitation Services 21000
Public Health Dept of Battey State Hospital 549730
Public Health Dept of Central State Hospital 49303659
Public Health Dept of Gracewood State School and Hosp 2552086
Public Health Dept of Georgia Mental Health Institute 185612
Public Health Dept of Southwestern State Hospital 59582
Ty Cobb Baseball Memorial Commission 1008480
Warm Springs Memorial Commission Franklin D Roosevelt 347
Total Donations for Operations 646 70566
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta 4350000
Western and Atlantic Railroad 49500000
State Farmers Market Building and ShedPelham 60000
Chattanooga Hotels 1969884
St Stephens Episcopal ChurchMilledgeville 25000
Total Rents 55904884
INTEREST EARNED
State Treasury 135564225
Education Department of 32400 92
Education Department of Academy for the Blind 110431
Georgia State Scholarship Commission 36900
Regents of the University System of Georgia 20901092
Dividends on Railroad and Telegraph Stocks 240062
Georgia Forestry Commission 1937 50
State Medical Education Board 957676
Family and Child Serv Dept of Benefits and Adm Fund 393750
Highway Department of Georgia State 174686250
State Personnel Board 5024423
Pardons and Paroles State Board of 45500
Parks Historical Sites and Monuments Department of 975694
Purchases Supervisor of 6650000
Ty Cobb Baseball Memorial Commission 145176
Warm Springs Memorial Commission Franklin D Roosevelt 118362
Total Interest Earned 349283383
Hi14
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System 19660861
Judiciary
Superior Courts 2153047
Labor Dept of Emp Security Agency 42200000
Total Contributions from Public Trust Funds 59707814
EARNINGS GENERAL GOVERNMENT SERVICES
Audits Department of 1750000
Comptroller General 678950
Computer Service Center State 34600
Employees Retirement System 12354286
Executive Department Governors Office 1650
Executive Dept State Planning and Programming Bureau 20001
Family Child Services Dept of Benefits Adm Fund 17500
Historical Commission Georgia 2172688
Industry and Trade Department of 19944
Judiciary
Supreme and Appeal Court Fees 5659770
Library State Sales Acts Court Reports 842174
Labor Dept of for Employment Security Agency 9969364
Personnel Board State 174457419
Real Estate Investment Board Georgia 1005974
Revenue Department of 28597089
Secretary of State 3250198
Treasury State 1872357
Veterans Service Department of 1652
Workmens Compensation State Board of 35639
Total Earnings General Government Services 2427412 55
EARNINGS PROTECTION SERVICES
Building Safety Inspection Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Notary Public Fees
Assess on Insurers for Workmens Compensation Board
Corporation Registration Fees
B L Association Filing Examining Fees
Charter Issuing Fees
Securities Issuers Dealers AgentsFees
Landscape Architects Examining Fees
Architects Examining Fees
Engineers Examining Fees
Public Accountants Examining Fees
Veterinarians Examining Fees
5532026
601 948 88
17971864
342 82748
2827000
52582934
3623412
177500
8032882
11963315
433700
1139550
3414200
5826500
58800015
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
EARNINGS PROTECTION SERVICESContinued
Real Estate Agents Examining Fees 14507000
Motor Carriers Fees 40524850
Bank Examining Fees 41305000
Credit Union Examining Fees 3873868
Banking Department of 12600
Defense Department of 1 54000
Public Safety Department of 102522613
Supervisor of PurchasesPremiums 478437 37
Warm Air Heating Contractors Fees 1363800
Trade Mark Reg Fees 200345
Warehouse Licenses and Inspection 2415 00
Used Car Dealers Examining Fees 1007500
Oversized Overweight and Overlength Vehicle Permits 22723600
Total Earnings Protection Services 484870932
EARNINGS HEALTH SERVICES
Alcoholic Rehabilitation Services 31955 88
Cosmetology Examining Fees 18890035
Dairy and Veterinary Inspection Fees 757800
Mattress Inspection Fees 28550 00
Vital Statistics Fees 6947827
Barbers and Beauticians Examining Fees 5419700
Podiatrists Examining Fees 82000
Chiropractors Examining Fees 125000
Practical Nurses Examining Fees 3573225
Dentists Examining Fees 2350200
Funeral Service Examining Fees 23 72420
Medicine Examining Fees 4087100
Nurses Examining Fees 8692953
Optometrists and Opticians Examining Fees 876200
Osteopaths Examining Fees 86600
Pharmacists Examining Fees 45107 75
Physical Therapy Examining Fees 190500
Public Health Department of 10708716
Public Health Dept of Georgia Mental Health Institute 14510286
Psychologists Examining Fees 193500
Pest Control Examining Fees 1807800
Sanitation Examining Fees 140100
Total Earnings Health Services 92373325
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agriculture Department of 4151224
Agriculture Department ofFarmers Market Authority 50646469
Farmers Market Rents 18102875
Forestry Examining Fees 328000
Insecticides Fees 3334400
Egg Inspection Fees 4743476
Milk Producers Regulatory Fees 9544440
Milk Distributors Regulatory Fees 963344616
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1967
EARNINGS DEVELOPMENT NATURAL RESOURCES
SERVICESContinued
Milk ProducersDistributors Regulatory Fees 107946 74
Georgia Milk CommissionMailing Fees 1200
Forest Research Council Georgia 4189820
Forestry Commission Georgia 49869860
GameandFish Commission State 9635672
Mines Mining and Geology Department of 3262500
Total Earnings Development Services 178238056
EARNINGS HIGHWAY SERVICES
Highway Department of Georgia State
Sales Rents and Misc Participation 181731917
EARNINGS HOSPITAL SERVICES
Family and Child Serv Dept of Factory for the Blind 199006388
Public Health Dept of Battey State Hospital 36019457
Public Health Dept of Central State Hospital 105562410
Public Health Dept of Gracewood State Sch and Hosp 29365760
Public Health Dept of Southwestern State Hospital 949483
Total Earnings Hospital Services 370903498
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm and Other 18789465
Road Construction 78765750
Youth Development Centers 164912
Total Earnings Corrections Services 97720127
EARNINGS EDUCATIONAL SERVICES
Librarians Examining Fees 7700
Education Department of 66746622
Education Department of Vocational Rehab Services 8152290
Education Department of NorthGa Tech Voc School 21899184
Education Department of South Ga Tech Voc School 23759233
Education Department of School for the Deaf 4478110
Education Department of Academy for the Blind 920506
Regents of the University System of Georgia 3512363
Total Earnings Educational Services 129476008
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission 16504700
Dept of Parks Historical Sites and Monuments 59681739
Total Earnings Recreational Services 76186439
Total State Revenue Receipts10065006951017
DISTRIBUTION OF STATE REVENUE RECEIPTS18
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS 1967
Aging State Commission on 8814002
Agriculture Department of 776054399
Art Commission Georgia 6377981
Audits Department of 66750000
Banking Department of 414 84090
Capitol Square Improvement Committee 3277 752 87
Comptroller General 109450406
Computer Service Center State 34600
Conservation
Chattahoochee River Basin Georgia Commission for the
Development of 2800000
Forest Research Council Georgia 66189820
Forestry Commission Georgia 582459482
Game and Fish Commission State 351830967
Jekyll Island Committee 65000000
Mines Mining and Geology Department of 46095851
Parks Historical Sites and Monuments Department of 373069934
Soil and Water Conservation Committee State 34850049
Stone Mountain Memorial Commission 40000000
Corrections State Board of 838414691
Defense Department of 148262794
Education
Education Department of 32548123220
Vocational Rehabilitation Services 14 77566501
School for the Deaf CaveSpring 123609831
Academy for the Blind Macon 59147910
North Ga Technical and Vocational School Clarkesville 105939088
South Ga Technical and Vocational School Americus 80627276
Georgia Educational Improvement Council 8347133
Georgia Higher Education Assistance Committee 314211 95
Georgia Science and Technology Commission 11126183
Georgia State Scholarship Commission 47159611
Georgia Technical Services Program 12486391
Higher Education Facilities Commission 1000000
State Medical Education Board 12912176
Regents of the University System of Georgia 7456910955
Employees Retirement System 32015147
Executive Department
Budget Bureau 15768430
Governors Emergency Fund 95948546
Governors Office 37280000
State Planning and Programming Bureau 55867731
Family and Children Services Dept of
Benefits and Administrative Funds 13350295138
Institutions Fund 00
Confederate Soldiers Home 2554300
Factory for the Blind Bainbridge 205682640
Office of Economic Opportunity 17306900
Youth Development Centers 380539774MHMHHHHiHBI
19
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONSContinued 1967
General Assembly of Georgia 245000000
Grants State Aid
To Counties 931701303
To Municipalities 931700000
Highway Department of Georgia State 22814949912
Historical Commission Georgia 47327797
Industry and Trade Department of 441488815
Judicial System
Supreme Court 47974000
Court of Appeals 61858500
Superior Courts 173980253
Judicial Council 00
Library State 10202592
Labor Department of
Division of Administration and Inspection 21799488
Employment Security Agency 824204876
Law Department of 62195282
Literature Commission State 1838258
Mineral Leasing Commission 150000
Pardons and Paroles State Board of 72141396
Personnel Board StateMerit System of Personnel
Administration 179481842
Pharmacy Georgia State Board of 8714742
Probation State Board of 93222143
Properties Control Commission State 3978265
Public Health
Public Health Department of 2728837013
Alcoholic Rehabilitation Service 73150937
Battey State Hospital 377894342
Central State Hospital 2318007173
Gracewood State School and Hospital 595723014
Mental Health Institute Georgia 257737143
Southwestern State Hospital 183836598
Public Safety Department of 861163300
Public Service Commission 48626700
Purchases Supervisor of 873396 70
Real Estate Investment Board Georgia 1005974
Recreation Commission Georgia 6654483
Revenue
Revenue Department of 1012673510
Pees Retained by Outside Agents 1019516836
Secretary of State 248476593
Secretary of StatePublic Buildings and Grounds Fund 54931935
Teachers Retirement System 2224728942
Treasury StateAdministration 11891886
Ty Cobb Baseball Memorial Commission 12153656
Veterans Service Board 131352721
Veterans Service State Department of 103237331
MMf

20
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONSContinued 1967
Warm Springs Memorial Commission Franklin D Roosevelt 16623409
Workmens Compensation State Board of 52173512
Total Distribution for Operations 99264799479
DISTRIBUTION OF UNFUNDED COLLECTIONS
Banking Department of 389000
Comptroller General 368640
Conservation
Game and Fish Commission State 29043990
Parks Historical Sites and Monuments Dept of 00
Education
Education Department of 450000
Highway Department of Georgia State 3653650
Judicial System
Supreme Court 35035
Court of Appeals 99960
Library State 15377
Labor Department of
Division of Administration and Inspection 60000
Employment Security Agency 772861
Public Health
Public Health Department of 47699
Public Safety Department of 34016900
Public Service Commission 00
Revenue
Revenue Department of 28226370
Secretary of State 7906723
Total Distribution Unfunded Collections 20938215
Distribution Totals 99285737694
BALANCE
To State General Fund Cash Balance 1364331816
Totals10065006951021
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1967
0MHBiHHi
23
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CASH BALANCESTATE TREASURY
General Fund
Available for Allotment11959825221
Working Reserve 2164125413 14123950634
Private Trust Funds
Undrawn Budget Allotments 19411028 76
Federal Funds for
Dept of EducVocational Educ Funds 15432822
Dept of Educ Vocational Rehab Funds 31046930
Dept of Educ National Defense Educ
Act Funds 38526704
Civil Defense Funds 210880
U S Income Tax 15051537
State Income Tax 4499702
Superior Court Judges Retirement Fund 369026 67
Solicitors General Retirement Fund 173 93911
Bureau of Safety Responsibility 21240714
Land Registration Assurance Fund 11 75117 21225 83860
Total Assets 16246534494
RESERVES AND SURPLUS
RESERVES
For Working Reserve 2164125413
For Private Trust Funds
Undrawn Budget Allotments 19411028 76
Federal Funds for
Dept of EducVocational Educ Funds 15432822
Dept of Educ Vocational Rehab Funds 310469 30
Dept of Educ National Defense
Education Funds 38526704
Civil Defense Funds 210880
U S Income Tax 15051537
State Income Tax 4499702
Superior Court Judges Retirement Fund 36902667
Solicitors General Retirement Fund 17393911
Bureau of Safety Responsibility 21240714
Land Registration Assurance Fund 1175117 21225 83860
Total Reserves 4286709273
SURPLUS Available for Allotments
Balance July 1 196610595493405
Increase in Year 1364331816
Balance June 30 1967 11959825221
Total Reserves and Surplus 1624653449424
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
GENERAL FUND Revenue Funding Accounts
Transfers from Revenue Collecting UnitsNet 672405 47516
Allotments 65876215700
Surplus Increase in Year 1364331816
PRIVATE TRUST FUNDS Treasury Handled as
Custodian
From General Fund to Set Up Allotments 658 762157 00
Federal Grants for
Dept of EducVocational Educ Funds 827566740
Dept of Educ Voc Rehabilitation Funds 9 867 31910
Dept of Educ National Defense Educ Act
Funds 251043588
National Flood Control Fund 5881111
National Forest Reserve Fund 31796789
Civil Defense Funds 17746011 2120766149
Payroll Withholdings
U S Income Tax 126504022
State Income Tax 15347893
OASI under Social Security Law 101157 28
Superior Court Judges Retirement Fund
Withheld 5496742
Interest Earned 14 31105
Interest Refunded from General Treasury 16333 36 85 611 83
Solicitors General Retirement Fund
Contributions 25 807 76
Interest Earned 644834
Interest Refunded from General Treasury 519711
37 453 21
Direct Payments 2473 3742848
Bureau of Safety Responsibility 142 330 81
Land Registration Assurance Fund 54954
68175541558
CASH BALANCE JULY 1 1966
General Fund
Available for Allotment105 954 93405
Working Reserve 2164125413 12759618818
Private Trust Funds
Undrawn Budget Allotments 3676407250
Federal Funds for
Dept of Educ Vocational Educ Funds 206935755
Dept of Educ Vocational Rehab Funds 2374 822 80
Dept of Educ Natl Defense Educ Act
Funds 75414841
U S Income Tax 8111936
State Income Tax 2923832
OASI under Social Security Law 24 28847
Superior Court Judges Retirement Fund 299 33869
Solicitors General Retirement Fund 136 510 63
Bureau of Safety Responsibility 198 58611
Land Registration Assurance Fund 11201 63 42742 68447
170 338 872T65
865 737 606 39iHHHB

25
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
STATEMENT OP CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1967
DISBURSEMENTS
PRIVATE TRUST FUNDS
Allotments Drawn by Spending Units 676115200 74
Federal Grants to
Dept of EducVocational Educ Funds1019069673
Dept of EducVocational Rehab Funds 1193167260
Dept of Educ National Defense Education
Act Funds 287931725
Counties in National Flood Control Area 58 81111
Counties in Nat Forest Reserve Fund Area 31796789
Department of DefenseCivil Defense Funds 17535131 25 553 816 89
U S GovernmentInternal Revenue Service
U S Income Tax 1195 64421
State Department of Revenue
State Income Tax 137 72023
Employees Retirement System
OASI under Social Security Law 125 44575
Superior Court Judges Retirement Fund 15 92385
Bureau of Safety Responsibility 12850978
70327226145
CASH BALANCE JUNE 30 1967
General Fund
Available for Allotment811959825221
Working Reserve 2164125413
Private Trust Funds
Undrawn Budget Allotments 1941102876
Federal Funds for
Dept of EducVocational Educ Funds 15432822
Dept of EducVocational Rehab Funds 31046930
Dept of Educ National Defense Educ
Act Funds 38526704
Civil Defense Funds 210880
U S Income Tax 15o51537
State Income Tax 44 99702
OASI under Social Security Law 00
Superior Court Judges Retirement Fund 369026 67
Solicitors General Retirement Fund 17393911
Bureau of Safety Responsibility 21240714
Land Registration Assurance Fund 11 75117
141 239 506 34
21225 838 60
16246534494
865 73760639 27
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
COMMENTS
INTRODUCTION
GENERAL FUND
This report covers all State revenue collections paid into the General Fund
of the State Treasury revenue refunds paid out of the Treasury and transfers
to the various State agencies for operating costs in the fiscal year ended
June 30 1967
PRIVATE TRUST FUNDS
Payroll withholdings are Private Trust Funds The other accounts re
ported under this heading are Stateowned but are treated as Private Trust
Funds here because spending and accounting controls are vested in other
units the State Treasury acting as banker or custodian
OTHER FUNDS HANDLED BY THE TREASURY reported in
separate audits are
Sinking Fund
j Treasury Administration Account
General Assembly Account
Supreme Court
Court of Appeals
Superior Courts
The Superior Court Judges Retirement Fund the Solicitors General
Retirement Fund and the Land Registration Assurance Fund for which the
State Treasury acts as custodian are reported as Public Trust Funds in the
audit of the accounts of the Superior Courts

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 1967 amounted
to 67240547516
These receipts are compared with those of the two previous fiscal periods
as follows
YEAR ENDED JUNE 30th
1967 1966 1966
Revenue Receipts 67240547516 61727895439 55150740719
28
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ALLOTMENTS TO SPENDING UNITS
The 67240547516 revenue receipts together with the General Fund
cash balance of 12759618818 at the beginning of the fiscal year including
2164125413 that is reseived as a Working Reserve Fund made a total of
80000166334 available
From the 80000166334 General Fund available 65876215700 was
allotted to the departments and agencies of the State Government through
budget approvals for operating costs in the fiscal year ended June 30 1967
The General Fund cash balance remaining in the State Treasury on June
30 1967 was 14123950634 and is divided as follows 11959825221 will
be available for allotment as appropriated for the next fiscal period ending
June 30 1968 and 2164125413 is held as a Working Reserve Fund
The Working Reserve Fund of 2164125413 was established in 1942 to
meet withinmonth cash requirements Revenue receipts are paid into the
State Treasury toward end of month Appropriation and use of this fund
would place the State in the position of not being able to meet its obligations
as due
The 65876215700 allotted to the various spending units in the fiscal
year ended June 30 1967 compares with 59162421045 allotments for the
previous fiscal year ended June 30 1966 and 52159499974 allotted two
years ago
REVENUE COLLECTIONS
Collections by the State Treasury as a revenue collecting agency in the
fiscal year ended June 30 1967 amounted to 137676644 and consisted of
240062 dividends on investments 135564225 interest earned on funds
on time deposit 3600 for use of public lands 1402500 bond custody fees
50437 from telephone pay station rents 100 from easement rent 405000
from the sale of public property and 10720 from sale of waste paper
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1967 were 85006456 Federal Grants
to the Department of Education 210880 Civil Defense Funds 15051537
US Income Tax Withholdings 4499702 State Income Tax Withholdings
36902667 Superior Court Judges Retirement Fund 17393911 Solicitors
General Retirement Fund 21240714 Bureau of Safety Responsibility Fund
1175117 Land Registration Assurance Fund and 1941102876 for undrawn
budget allotments making a total of 2122583860
wmmmmiMm
H

29
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30 1967
COLLECTION UNIT
Agriculture Department of 136210912
Banking Department of 44964868
Comptroller General 1838796240
Education Department of 26518 79
Executive Department
Governors Office 1650
Family and Children Services Department of 3 93750
Forestry Commission Georgia 193750
Game and Fish Commission State 2033 81168
Highway Department of Georgia State 1 97921165
Judicial System
Supreme Court 1862860
Court of Appeals 3931905
StateLibrary 857551 6652316
Labor Department of
Administration 840000
Employment Security Agency 10826701 11666701
Mines Mining and Geology Department of 5000
Pardons and Paroles State Board of 45500
Parks Historical Sites and Monuments
Department of 58600
Properties Control Commission State 559048 84
Public Health Department of 10398248
Public Safety Department of 292618063
Public Service Commission 40524850
Revenue Department of 663485 62873
Refunds through State Treasury2260044660 64088518213
Secretary of State 119380181
Treasury State
Dividends on Stock 240062
Interest on Deposits 135564225
FeesBond Deposit 1402500
Use of Public Lands 3600
RentsTelephone Pay Stations 50437
Easements 100 50537
SalesPublic Property405000
Waste Paper 10720 415720 137676644
Workmens Compensation State Board of 52582934
67240547516 iHH
30
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1967
NATIONAL FOREST RESERVE FUND
Net
Forest
Area 50 50 Total To
Forest County Acres Schools Roads County
ChattahoocheeBanks 379 5867 5868 11735
Catoosa 6 93 93 186
Chattooga 12537 194108 194108 388216
Stephens 21563 333855 333855 667710
Dawson 5249 81269 81269 162538
Walker 15396 238373 238373 476746
Fannin 97854 1515053 1515052 3030105
Floyd 6491 100499 100499 200998
Gilmer 23881 369744 369745 739489
Gordon 6941 107466 107466 214932
Habersham 39375 609635 609634 1219269
Lumpkin 57249 886374 886374 1772748
Murray 35742 553385 553386 1106771
Rabun 143657 2224211 2224210 4448421
Towns 55929 865936 865937 1731873
Union 93271 1444095 1444095 2888190
White 42464 657461 657461 1314922
Whitfield 22437 347388 347387 694775
Total Chattahoochee Forest 680421 10534812 10534812 21069624
OconeeGreene 23643 1265504 1265505 2531009
Oglethorpe 3768 201685 201684 403369
Jasper 26013 1392360 1392361 2784721
Jones 16500 883172 883171 1766343
Morgan 436 23337 23338 46675
Oconee 254 13596 13595 27191
Putnam 29592 1583928 1583929 3167857
Total Oconee Forest 100206 5363582 5363583 10727165
Grand Totals 780627 15898394 15898395 31796789
Distribution of 31796789 representing National Forest Reserve fees received
from United States Treasury for fiscal year ended June 30 1966 based upon the
National Forest AreaAcres by counties located in the Chattahoochee and
Oconee National Forest furnished by the United States Department of Agri
culture Forest Service from which the calculations as above are made the law
requiring that the amount be prorated 50 for schools and 50 for roads in
accordance with the areaacres 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 1967
NATIONAL FLOOD CONTROL FUND
For
Schools
50
COUNTY
Bartow 411447
Cherokee 358504
Cobb 31109
Columbia 216405
Dawson 1911
Decatur 54606
Elbert 15189
Forsyth 652840
Gwinnett 5625
Hall 864497
Hart 10671
Lincoln 192068
Lumpkin 750
McDuffie 12750
Seminole 46687
Stephens 37
Stewart 65459
Totals 2940555
For Total
Roads Payments
50 To Counties
411447 822894
358504 717008
31110 62219
216404 432809
1912 3823
54607 109213
151 88 30377
6 52840 1305680
5625 11250
864497 1728994
106 71 21342
192069 384137
750 1500
12750 25500
46686 933 73
38 75
65458 130917
2940556 5881111
Payments representing 75 of receipts from Flood Control Funds for fiscal
year 1966

32
15
55
51
STATE TREASURY
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m m oo n h
cotomcoHi
WDOOOOHHCfjiOtOlOOOnMM
OtfclOQtOOaOt
toomooooNootriSoSoo
CM t t
to co oo 5
00 Ol
WMHMTHHHH rJIiHrHiHitrHiHilillCO N C2 01 H H
8888888888888 8 88888888888888888888888
CO t4 rH M N W nHiH 03 N CO CO CO iHrl rH rH rH 03 rrHnHHp5
8888888 8888 888 88888888888 888888888888
8 8 8 8 8 8 8 3 8 8 S 3 3 8 8 8 8 9 S 8 8 S 8 8 8 8 8
fH rH H rH fH i rH fH r1 ii iH
888888888888 8 8 888 8 8 88888 8 888888888888
S Q Q Q w o io in io o irf o o ifi ifl io o o o d d o o o io o d id o io 10 m 10 d o
r rH rH iI i1 rl H rl rl H H
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CO 1 to 6p 1 Ol i
CO fH 71 CO CM CM rH
OCOOCDOtlOtQtil
H0lTIC0f0lOO
rH 1irHrHlO rHNiHfH
52
STATE TREASURY
2 3
d fi
w O Q
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eg 2 i
p ao
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H P i
3
888888888888
8 cq s s iH OS rH TF lO iO iO O rH lO t N W O lO H tCD rH CM CO CO OJ
it ri ri ri ii
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888888888888
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888888
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fl
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en tj
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S S 2
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3 CD
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jog
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3 o
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CD
13
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MOHHBHBBHNBHMHHnHHHiH
53
STATE UNITS
CASH RECEIPTS AND DISBURSEMENTS
OF
ALL SPENDING AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM KUxvsiSS
u
CASH RECEIPTS AND DISBURSEMENTS OF ALL SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 67480201028
Budget Balancing Adjustments1603985328
Net Appropriations 658 76215700
Revenue Retained
Taxes 1039007711
GrantsU S Government 30274530333
GrantsCities Counties 660453840
Donations 64670566
Rents on Investment Properties 00
Interest Earned 35057967
Earnings from Services 1255155548
Contributions from Public Trust Funds 59707814
Transfers 00
Total State Revenue Allotments 99264799479
PUBLIC TRUST FUNDS
Unemployment Compensation Tax 3558684399
Federal Employee Benefits 222247402
Interest on Compensation Tax Funds 871288488
Gifts Contributions 5698461798
Income on Investments 1853758637
Investments 209960
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 6179582378
STATE REVENUE COLLECTIONS
Unfunded State Revenue Collections 20938215
CASH BALANCES JULY 1st
Budget Fund 12820291878
Public Trust Funds 21794069089
Private Trust Funds 247055078
State Revenue Collections Unfunded 615444 73
Sinking Funds 1560500
1525944917 74
55
CASH RECEIPTS AND DISBURSEMENTS OF ALL SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
DISBURSEMENTS 1967
BUDGET FUND

Expense
Personal Services
Salaries Wages Per Diem and Fees 12724584032
Employers Contributions for
Retirement 768768838
Social Security 398443194
Health Insurance 215140674
Total Personal Services 14106936738
Travel Expense 596733524
Supplies and Materials 19909 81642
Communications 264364132
Heat Lights Power and Water 204398167
Printing and Publicity 293918734
Repairs and Alterations 299080953
Rents
Regular 274522623
Authority Rentals 4252046545
Insurance and Bonding 1482294 77
Pensions and Benefits 15193914385
Contracts with State Agencies 1137 742 83
Contracts with Other Agencies 327080523
Grants to Units of University System 6084935263
Grants to Civil Divisions 36768712504
Indemnities 64260127
Equipment Purchases 554442682
Miscellaneous
Scholarships 74315230
Other 315490134
Total Expense 81297157398
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 1654653330
Employers Contributions for
Retirement 105086076
Social Security 55331982
Health Insurance 30659437
Total Personal Services 184573082556
CASH RECEIPTS AND DISBURSEMENTS OF ALL SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
DISBURSEMENTSContinued 1967
BUDGET FUNDContinued
OutlayContinued
Lands Buildings and Permanent ImprovementsContd
Travel Expense 133047937
Supplies and Materials 3 686493 89
Communications 2123925
Heat Lights Power and Water 800253
Printing and Publicity 3011003
Repairs and Alterations 601190 30
Rents 35778010
Insurance and Bonding 12500
Pensions and Benefits 00
Contracts with State Agencies 57 51500
Indemnities 00
Miscellaneous1 486415510
Contracts 14556935109
EquipmentNew 2387 74437
Total Outlay 17725646428
Total Expense and Outlay 99022803826
PUBLIC TRUST FUNDS
Investments 5824350099
ExpenseObjects of Trust 5963700
Pensions and Benefits 3612763689
Contributions to Budget Fund 59707814
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 6120478424
CASH BALANCES JUNE 30th
Budget Fund 13062287531
Public Trust Funds 24495934471
Private Trust Funds 306159032
State Revenue Collections Unfunded 82482688
Sinking Funds 15 60500
1 52594491774hhhbh
IHHHH
57
FEDERAL INCOME TAX
0
i58
FEDERAL INCOME TAX
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
Federal Tax Withheld
Departments Institutions
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions
15107 085 32
123 71109
1523079641
DISBURSEMENTS
PRIVATE TRUST FUNDS
Federal Tax to U S Government
Departments Institutions
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions
1504906598
18173043
15 230 796 41
wmmammUtKm HHHHHHMHB
59
ANALYSIS
FEDERAL INCOME TAX ACCOUNTS
Cash
Balance
Julyl
State Unit 1966
Aging State Comm on
Agriculture Dept of
Art Commission Ga 25600
Audits Department of
Banking Department of
Comptroller General
Computer Service Center
State
Conservation
Forest Research Council
Forestry Comm Ga
Game and Fish Comm
State
Mines Mining and
Geology Dept of
Parks Histor Sites and
Monuments Dept of
Soil and Water Conser
vation Comm State
Corrections State Bd of
Defense Department of 6845
Education
Education Dept of
Voc Rehab Servioes 7469
School for the Deaf
Cave Spring
Acad for the Blind
Macon
Ga Educational Im
provement Council
Ga Science and Tech
nology Commission 72453
Ga State Scholarship
Commission 20714
Higher Educ Facilities
Commission
State Med Educ Board 6070
Regents of the Univ
System of Georgia
Employees Ret System
Executive Department
Budget Bureau
Governors Office
State Planning and Pro
gramming Bureau
Cash Receipts 1 Withholding Disbursements ToU S Govt Cash Balance June 30 1967
556845 393 78140 254155 5316833 4287040 85 80421 556845 393 781 40 2 796 55 5316833 42 87040 85 804 21 100
945090 9450 90
4 977 70 35276913 4977 70 352 76913
156 893 89 15689389
11528 90 11528 90
84123 78 8412378
1 644 00 260 962 04 77059 62 164400 26096204 7703547 9260
66187692 62113720 661876 92 62123144 1955
8521341 8521341
43 985 73 43985 73
6 72019 6 72019
7393 50 811803 00
333550 317404 36860
70080 15140 70080 14660 6550
71 646 50 29 593 33 71646 50 27 52423 206910
23227 70 2739400 23227 70 2739400
1212630 1212630
60
Cash
Balance
July 1
State Unit 1966
Family and Child Services
State Dept of
All units 4002102
General Assembly of Ga
Highway Dept of Ga
State
Historical Comm Ga
Industry and Trade
Department of
Judicial System
Supreme Court 41290
Court of Appeals
Library State
Labor Department of
Adminis and Inspec
tion Division of
Empl Security Agency
Law Department of
Literature Comm State
Pardons and Paroles
State Board of
Personnel Board State
Pharmacy Georgia State
Board of
Probation State Bd of
Properties Control Comm
State
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital 2100
Centra State Hospital
Gracewood State School
and Hospital
Mental Hlth Inst Ga
Southwestern St Hosp
Public Safety Dept of
Public Service Comm
Purchases Supervisor of
Real Estate Investment
Board Georgia 15750
Recreation Comm Ga
Revenue Dept of
Secretary of State
BBBSHWHHHMiB
LYSIS E TAX ACCOUNTS
Cash Cash
Receipts Disbursements Balance
Withhold ToU S June 30
ings Govt 1967
560 757 08 573 391 78 2738632
107 344 66 107344 66
3 61992520 3 619 925 20
14 59920 14 59920
107 679 90 107 679 90
1 61748 1 54313 48725
1173215 1173215
5985 20 598520
1892110 18 92110
768 945 50 768945 50
69 996 05 69 996 05
1 222 20 1218 76 344
6215114 6215114
66 455 20 6645520
7 51230 751230
75 557 27 75557 27
117600 1176 00
884 954 64 884 954 64
48 593 83 48 593 83
281 34618 28136718 00
1492 83643 149283643
409384 51 409 384 51
17536505 17536505
65567 91 6556791
60551139 605 51139
5833160 58331 60
37 605 80 3760580
58500 60750 13500
4 838 70 4838 70
80772895 80772895
13460215 134 60215
H
HiBBBBiHHMaHHBanmHiHHHIHHH
ANALYSIS
FEDERAL INCOME TAX ACCOUNTS
61
State Unit
Cash Cash Cash
Balance Receipts Disbursements Balance
July 1 Withhold ToU S June 30
1966 ing Govt 1967
Secretary of StatePublic
Bldgs and Grnds Fund 2285208 2285208
TeachersRet System 1608537 1608537
Treasury State
Administration 104832 1348608 1321550 131890
EducationVoc Rehab 4041123 62117522 60336380 5822265
EducC S S Salaries 1142590 17903030 17559760 1485860
General Assembly 244296 10734466 6346950 4631812
CourtsSupreme 508940 6223691 6204231 528400
CourtsCt of Appeals 594140 7154030 7145560 602610
CourtsSuperior 1476015 21022675 20649990 1848700
Veterans Service Board 352800 352800
Veterans Service State
Department of 8407130 8407130
Warm Springs Memorial
Commission 58780 712220 708420 62580
Workmens Compensation
State Board of 6190960 6190960
TotalsDepts
Institutions12371109 1510708532 1504906598 18173043

HHHIHHHIHIIHIHHHHHIHIiaam
63

STATE INCOME TAX
64
STATE INCOME TAX
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
State Income Tax Withheld
Departments Institutions
143553659
CASH BALANCE JULY 1st
Private Trust Funds
Departments Institutions
Ill 34594
154688253
DISBURSEMENTS
PRIVATE TRUST FUNDS
State Income Tax to State Government
Departments Institutions
1 393 770 76
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions
153 111 77
154688253IISHEHMMaiHIHHaMnaBHMaHHmllHB
HHMi
65
ANALYSIS
STATE INCOME TAX ACCOUNTS
Cash
Balance
Julyl
State Unit 1966
Aging State Comm on
Agriculture Dept of
Art Commission Georgia 10998
Audits Department of 130867
Banking Department of
Comptroller General
Computer Service Center
State
Conservation
Forest Rsch Council
Forestry Comm Ga
Game and Fish Comm
State
Mines Mining and
Geology Dept of
Parks Historical Sites
Monuments Dept of
Soil and Water Conserv
Committee State
Corrections State Bd of 312771
Defense Department of
Education
Education Dept of
Voc Rehab Services 1495
School for the Deaf
Cave Spring
Academy for the Blind
Macon
Ga Educ Improvement
Council
Ga Science and Tech
nology Commission 32410
Ga State Schol Comm 1671
Higher Educ Facilities
Commission 22
Regents of the Univ
System of Georgia 5 88
Employees Ret System 101308
Executive Department
Budget Bureau
Governors Office
State Planning and Pro
gramming Bureau
8088
8110
Cash Cash
Receipts Disbursements Balance
With To State June 30
hol dings Govt 1967
76294 76294
31805 62 31 80562
35634 46615 017
683598 814465 00
546927 546927
731489 731489
101012 101012
58465 58465
21 546 72 21546 72
11467 91 1146791
143305 143305
669226 669226
162 96 16296
1731645 1549672 494744
891208 891208
7119836 7119836
59709 88 5972483 00
654548 471123 183425
3992 73 268464 130809
107940 107940
121312 153722 00
29113 21606 9178
00
1196291 11 95703 00
435195 4430 31 934 72
329126 329126
348847 348847
1452 82 1452 82
66
ANALYSIS
STATE INCOME TAX ACCOUNTS
Cash
Balance
Julyl
State Unit 1966
Family and Child Services
State Dept of
All Units 1067557
General Assembly of Ga
Highway Dept of Ga
State 6214886
Historical Comm Ga
Industry and Trade
Department of
Judicial System
Superior Court 3090
Court of Appeals 36271
Library State
Labor Department of
Adminis and Inspec
Empl Security Agency
Law Department of
Literature Comm State
Pardons and Paroles
State Board of 135588
Personnel Board State
Pharmacy Ga St Bd of
Probation State Bd of 148321
Properties Control Comm
State
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital
Central State Hospital
Gracewood State School
and Hospital
Mental Hlth Institute
Georgia
Southwestern St Hosp
Public Safety Dept of
Public Service Comm
Purchases Supervisor of
Real Estate Investment
Board Georgia 616
Recreation Comm Ga
Revenue Dept of
Secretary of State
Secretary of StatePublic
Bldgs and Grnds Fund
TeachersRet System
Cash Cash
Receipts Disbursements Balance
With To State June 30
holdings Govt 1967
5446308 5026990 14868 75
1102914 1102914
312 953 84 29455141 8055129
103390 1033 90
1175612 1175612
11428 11619 2899
1305 72 166843 00
53685 53685
185325 185325
7884459 78844 59
9 74277 9742 77
14691 14658 33
588531 5 68911 155208
758511 758511
76413 76413
691552 6545 92 1852 81
21600 21600
98413 70 98413 70
549253 549253
25291 58 25291 58
125440 79 125440 79
3463696 34636 96
17665 77 17665 77
5479 57 547957
5116394 5116394
8048 53 8048 53
4 62599 462599
2288 2376 528
51417 51417
7542324 7542324
15147 63 1514763
182677 1826 77
219144 219144
EHBHBBHHHMBKlHnHBaBHmiHHHMHnBSMHHiiHBBnmBHHHHMl
ANALYSIS
STATE INCOME TAX ACCOUNTS
67
U
Cash
Balance
Julyl
State Unit 1966
Treasury State
Administration 44337
EducationVoc Rehab 10 693 72
EducCSS Salaries 294120
General Assembly 233493
CourtsSupreme 267407
CourtsCt of Appeals 323978
CourtsSuperior 691125
Veterans Service Board
Veterans Service State
Department of
WarmSpgs Mem Comm 13479
Workmens Compensation
State Board of
TotalsDepts
Institutions11134594
Cash Cash
Receipts Disbursements Balance
With To State June 30
holdings Govt 1967
190600 1800 80 54857
59 71831 53976 89 1643514
1907241 1723153 4 782 08
1102914 618140 7182 67
1100280 1087513 280174
1324537 1308715 339800
37 50490 3456733 9 848 82
29704 29704
681797 681797
54995 54597 13877
753106 753106
1435 53659 139377076 153 111 77
70
EMPLOYEES CONTRIBUTIONS TO TEACHERS RETIREMENT SYSTEM
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
Member Contributions Withheld
Departments Institutions 3091463
CASH BALANCE JULY 1st
Private Trust Funds
Departments Institutions 8750
3100213
DISBURSEMENTS
PRIVATE TRUST FUNDS
To Teachers Retirement System
Departments Institutions
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions
3100213
00
3100213xmnmHnBHmsBaBHnBBHunnmuBiHBi
71

ANALYSIS
EMPLOYEES CONTRIBUTIONS TO TEACHERS RETIREMENT SYSTEM
State Unit
Conservation
Soil and Water Conserva
tion Committee State
Education
Education Dept of
Voc Rehab Services
Ga Educational Im
provement Council
Regents of the Univ
System of Georgia
Cash Cash
Balance Receipts
July 1 With
1966 holdings
TotalsDepts
Institutions
8750
Cash
Disbursements Balance
To T R June 30
System 1967
19200 19200
314640 3146 40
611 76 611 76
205511 2142 61
24 909 36 24 90936
000
8750 3091463 3100213
00072
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
Member Contributions Withheld
Departments Institutions534843940
CASH BALANCE JULY 1st
Private Trust Funds
Departments Institutions 10347520
545191460
DISBURSEMENTS
PRIVATE TRUST FUNDS
To Employees Retirement System
Departments Institutions531690487
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions 135009 73
545191460 wmmBmmmKmiimmmamaMiaBmmaBBaiBmnwttaaMtB 73
I ANALYSIS
EMPLOYEES CONTEIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
Cash Cash Cash
Balance Receipts Disbursements Balance
Julyl With ToE R June 30
State Unit 1966 Aging State Comm on holdings 99070 System 1967
99070
Agriculture Dept of 15101853 15101853
Audits Dept of 1754740 1754740
1 Banking Dept of 1288112 1288112
Comptroller General 005 2702803 2702808 000
1 Computer Service Center
State 2 71200 271200
Conservation
Forest Research Council 1 65648 1 65648
Forestry Comm Ga 148 80318 14880318
Game and Fish Comm
State 61 33312 6133312
Mines Mining and
Geology Dept of 363402 363402
Parks Historical Sites
Monuments Dept of 2180462 21 80462
I Corrections State Bd of 106 86820 10686820
Defense Department of 23 368 64 23 368 64
Education
Education Dept of 20565931 205 659 31
Voc Rehab Services 4221 21105648 21105648 4221
School for the Deaf
j Cave Spring 206129 29145 59 2848606 272082
Academy for the Blind
Macon 108342 1554265 1535060 127547
Ga Educ Improvement
Council 42890 42890
Ga Science and Tech
nology Commission 237398 2373 98
Employees Ret System 95 887944 8 884 84 635
Executive Department
Budget Bureau 536538 5365 38
Governors Office 896462 8 964 62
State Planning and
Programming Bureau 353820 353820
Family and Child Services
State Dept of
All Units 1405923 50481793 501 777 93 1709923
General Assembly of Ga 930227 930227
Highway Dept of Ga
State 9716196 147229986 1445 230 04 12423178
Historical Comm Ga 2536 472067 472067 2536
Industry and Trade
Department of 535 3125445 3125980 00

74
ANALYSIS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
Cash
Balance
Julyl
State Unit 1966
Judicial System
Supreme Court
Court of Appeals
Library State
Labor Department of
Admin and Inspection
Empl Security Agency
Law Department of
Pardons and Paroles State
Board of
Personnel Board State
Pharmacy Ga State
Board of
Probation State Bd of
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital
Centra State Hospital
Gracewood State School
and Hospital
Mental Hlth Institute
Georgia
Southwestern St Hosp
Public Safety Dept of
Public Service Comm
Purchases Supervisor of
Recreation Comm Ga
Revenue Department of1100000
Secretary of State
Secretary of StatePublic
Bldgs and Grnds Fund
TeachersRet System
Treasury State
Administration
Veterans Service Board
Veterans Service State
Department of
WarmSpgs Mem Comm 12170
Workmens Compensation
State Board of
TotalsDepts
Institutions10347520
Cash Cash
Receipts Disbursements Balance
With ToE R June 30
holdings System 1967
13128 90 1310380 2510
18617 35 18292 95 32440
1 86610 1 86610
5 891 80 5 891 80
242 449 20 242 449 20
20 482 30 20 482 30
23 738 45 23 738 45
18 425 04 18425 04
2 632 35 2 632 35
25466 91 25466 91
262 00014 26200014
16 296 76 1608263 21413
10019953 100199 53
583 507 70 583 507 70
141437 64 141437 64
59 698 11 59 69811
24 738 40 24 73840
238 484 96 238484 96
15 73642 1573642
11 824 68 11824 68
173642 1 736 42
323 51028 323 510 28 ll 00000
40125 70 40125 70
7 87914 787914
402568 402568
3315 70 3315 70
1081 66 1081 66
2821101 28211 01
162500 160470 14200
17310 30 1731030
534843940 5316904 87 13500973
75
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER THE SOCIAL SECURITY LAW
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
Member Contributions Withheld
Departments Institutions456498865
CASH BALANCE JULY 1st
Private Trust Funds
Departments Institutions 40616684
197115549
DISBURSEMENTS
PRIVATE TRUST FUNDS
To Employees Retirement System Trust
Departments Institutions
449653118
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions
474 624 31
497115549

76
Cash Cash
Receipts Disbursements Balance
With ToE E June 30
holdings System 1967
131717 131717
147 837 23 147 83723
10 908 26 10 90826
10 522 46 10 52246
25 477 89 25477 89
ANALYSIS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER SOCIAL SECURITY LAW
Cash
Balance
July 1
State Unit 1966
Aging State Comm on
Agriculture Dept of
Audits Department of
Banking Department of
Comptroller General
Computer Service Center
State
Conservation
Forest Rsch Council
Forestry Comm Ga
Game and Fish Comm
State
Mines Mining and
Geology Dept of
Parks Historical Sites
Monuments Dept of
Soil and Water Conserva
Committee State
Corrections State Bd of 2521029
Defense Department of
Education
Education Dept of
Voc Rehab Services 2130
School for the Deaf
Cave Spring 662258
Academy for the Blind
Macon 340528
Ga Educ Improvement
Council
Ga Science and Tech
nology Commission
Ga State Schol Comm
Regents of the Univ
System of Georgia
Employees Ret System
Executive Department
Budget Bureau
Governors Office
State Planning and Pro
gramming Bureau
236295
126417
147 519 77
61 671 84
2 53510
22 709 74
43698
129075 58
7 540 43
16026505
186411 84
30108 57
15 558 50
1 344 56
1 723 25
98904
10 91811
5 71501
341808
565706
360711
236295
126417
147 519 77
61 671 84
2 53510
22 709 74
436 98
119 07847
7 54043
160 265 05
186419 97
2796529
14 340 93
1 344 56
1 72325
867 91
10 91811
4 33648
3418 08
565706
341841
3520740
2943
8 765 86
462285
12113
1378 53
188 70HM
IB1HIHIHIHIHB1H
77
ANALYSIS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER SOCIAL SECURITY LAW
Cash
Balance
Julyl
State Unit 1966
Family and Child Services
State Department of
All Units 4153379
General Assembly of Ga
Highway Dept of Ga
State29355287
Historical Comm Ga
Industry and Trade
Department of
Judicial System
Supreme Court 152 79
Court of Appeals
Library State
Labor Department of
Adminis and Inspection
Empl Security Agency
Law Department of
Pardons and Paroles
State Board of 493665
Personnel Board State
Pharmacy George State
Board of
Probation State Board of 5885 73
Public Health Dept of
Alcoholic Rehab Service
Battey State Hospital
Centra State Hospital
Gracewood State School
and Hospital
Mental Hlth Institute
Georgia
Southwestern St Hosp
Public Safety Dept of
Public Service Comm
Purchases Supv of
Recreation Comm Ga
Revenue Department of
Secretary of State
Secretary of StatePublic
Bldgs and Grnds Fund
TeachersRet System
Cash Cash
Receipts Disbursements Balance
With ToE R June 30
holdings System 1967
182 652 53 171147 84 53 03848
5444 61 5444 61
1 287 096 36 1224 022 56 356 626 67
5179 60 5179 60
27961 51 2796151
59423 57451 17251
328229 2 30615 97614
1813 61 1813 61
503570 5035 70
18929152 18929152
13610 80 1361080
2096007 20 326 07 5 570 65
1538624 15 38624
188226 1 882 26
2731643 25 90603 7 29613
19205937 192059 37
1408121 14 081 21
9859641 98 596 41
544 430 68 544 430 68
154 89802 154 898 02
57 98506 57 985 06
2858881 28 588 81
178 78385 178 783 85
1012286 10122 86
758402 7 58402
1239 74 1239 74
30134819 30134819
3412975 34129 75
883423 883423
3349 94 334994
78
ANALYSIS
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND SURVIVORS
INSURANCE
UNDER SOCIAL SECURITY LAW
Cash
Balance
July 1
State Unit 1966
Treasury State
Administration
Employee Contr 64974
Employer Contr 64974
General Assembly
Employee Contr 140747
Employer Contr 140772
CourtsSupreme
Employee Contr 146475
Employer Contr 146475
CourtsCt of Appeals
Employee Contr 170897
Employer Contr 1 70897
CourtsSuperior
Employee Contr 691318
Employer Contr 691318
Veterans Service Board
Veterans Service State
Department of
WarmSpgs Mem Comm 59969
Workmens Compensation
State Board of
TotalsDepts
Institutions40616684
Cash Receipts Withholdings Disbursements ToE R System Cash Balance June 30 1967
B 223412 223412 2883 86 2883 86 000 00
5444 61 544419 6 852 08 6 851 91 00 00
505176 505188 651651 651663 00 00
6 784 61 6 784 69 849358 849366 00 00
3106155 3106575 986 80 37 974 73 37 978 93 986 80 00 00
2809759 241223 2809759 232323 68869
11 89910 1189910
4564988 65 449653118 474 624 31
79
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES HEALTH INSURANCE
YEAR ENDED JUNE 30 1967
CASH RECEIPTS
PRIVATE TRUST FUNDS
Member Contributions Withheld
Departments Institutions160761872
CASH BALANCE JULY 1st
Private Trust Funds
Departments Institutions
1457304
1622191 76
DISBURSEMENTS
PRIVATE TRUST FUNDS
To State Personnel Board
Departments Institutions
CASH BALANCE JUNE 30th
Private Trust Funds
Departments Institutions
1 620413 79
1 77797
1622191 7680
ANALYSIS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES HEALTH INSURANCE
Cash
Disbursements Balance
To Personnel June 30
Board 1967
Cash Cash
Balance Receipts
July 1 With
State Unit 1966 holdings
Aging State Comm on 18990
Audits Department of 289980
Banking Department of 226638
Comptroller General 847950
Computer Service Center
State 68440
Conservation
Forest Rsch Council 67656
Forestry Comm Ga 6736428
Game and Fish Comm
State 2144492
Mines Mining and
Geology Dept of 40916
Parks Historical Sites
Monuments Dept of 748000
Corrections State Bd of 4776954
Defense Department of 1798884
Education
Education Dept of 522 4286154
Voc Rehab Services 496 5038672
School for the Deaf
Cave Spring 75006 882282
Academy for the Blind
Macon 49570 453616
Ga Educ Improvement
Council 27316
Ga Science and Tech
nology Commission 1155 30970
Employees Ret System 579 5390996
Executive Department
Budget Bureau 62490
Governors Office 120894
State Planning and Pro
gramming Bureau 61980
Family and Child Services
State Dept of
All Units 325563
General Assembly of Ga
Highway Dept of Ga
State 1000453
Historical Comm Ga 4968
Industry and Trade
Department of 894 717800 716906
18990
2 899 80
226638
847950
68440
676 56
6736428
21444 92
40916
748000
47 76954
1798884
4286676 000
5038672 496 I
855814 101474
438502 64684
27316
32125 00
5391642 1225
62490
120894
61980
5347565 5666002 7126
837152 837152
54263321 552637 74 00
216454 216454 4968
00JWSL
IHHHi
81
ANALYSIS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES HEALTH INSURANCE
Cash Cash Cash
Balance Receipts Disbursements Balance
Julyl With To Personnel June 30
State Unit 1966 holdings Board 1967
Judicial System
Supreme Court 1266 184358 184358 1266
Court of Appeals 271826 271826
Superior Courts 1181286 1181286
Library State 37640 37640
Labor Department of
Adminis and Inspection 140534 140534
Empl Security Agency 5847448 58U7448
Law Department of 332518 332518
Literature Comm State 12216 12216
Pardons and Paroles
State Board of 650688 650688
Personnel Board State 448986 448986
Pharmacy Ga St Bd of 39728 39728
Probation State Bd of 840512 840512
Public Health Dept of 5171286 5L71286
Alcoholic Rehab Service 369892 369892
Battey State Hosp 3130568 3L30568
Central State Hospital 21622798 21622798
Gracewood State School
and Hospital 4848194 4848194
Mental Hlth Institute
Georgia 1674012 1674012
Southwestern St Hosp 1005068 1005068
Public Safety Dept of 6999122 6999122
Public Service Commission 305710 305710
Purchases Supervisor of 249588 249588
Real Estate Invest Board
Georgia 770 8470 9240 00
Recreation Comm Ga 32458 32458
Revenue Department of 7191088 7191088
Secretary of State 854418 854418
Secretary of StatePublic
Bldgs and Grnds Fund 294644 294644
Teachers Ret System 99668 99668
Treasury State
Administration 95742 95742
Veterans Service Board 17502 17502
Veterans Service State
Department of 872156 872156
WarmSpgs Mem Comm 82550 82550
Workmens Compensation
State Board of 346208 346208
TotalsDepts
Institutions 1457304 1607618 72 162041379 177797HBHlHH
mmumaBBMnMmmmimmanHaMBmmmammHKKKBUgmm
83
SUMMARY
OF
UNIT REPORTS84
STATE COMMISSION ON AGING
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank 3589461
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 61533
RESERVES
For Federal Grants 3431800
SURPLUS
Surplus Appropriated Funds to be transferred to the
State Treasury 961 28
Total Current Liabilities Reserves and Surplus 3589461HiHHHHHHBHmBUmBHnBHHRaHnE
HnliHHmHI
85
STATE COMMISSION ON AGING
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 3000000 3000000
Budget Balancing Adjustments 3 69298 39283
Net Appropriations 2630702 2960717
Revenue Retained
GrantsU S Government 6183300 8050000
Total State Revenue Allotments 8814002 11010717
CASH BALANCES JULY 1st
Budget Fund 7212851 165940
160 26853 111 766 57
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 3825989 2187175
Employers Contributions for
Retirement 236182 148074
Social Security 131746 73554
Health Insurance 58000 38000
Total Personal Services 4251917 2446803
Travel Expense 237147 194049
Supplies and Materials 84558 95083
Communications 195406 112245
Printing and Publicity 112495 108697
Repairs and Alterations 19100 24680
Rents 208800 52200
Insurance and Bonding 00 27400
Contracts with State Agencies 5199 2617
Grants to Civil Divisions 7283562 549100
Equipment Purchases 30958 330582
Miscellaneous 8250 20350
Total Expense 12437392 3963806
CASH BALANCES JUNE 30th
Budget Fund 3589461 7212851
160 26853 111 7665786
STATE COMMISSION ON AGING
COMMENTS
FINANCIAL CONDITION
The State Commission on Aging ended the fiscal year on June 30 1967
with a surplus of 96128 in Operating Funds tc be transferred to the State
Treasury in the next fiscal period after providing reserves of 61533 for liqui
dation of outstanding accounts payable and reserving 3431800 for Federal
grants
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the State Commission on Aging
for the year ended June 30 1967 was 3000000 less 369298 budget
balancing adjustment leaving a net appropriation of 2630702
In addition to the 2630702 provided as the current years appropriation
6183300 was received from the Federal Government making total state
revenue allotment for the fiscal year 8814002
The total state revenue allotment of 8814002 and the 7212851
cash balance on hand at the beginning of the fiscal period made a total of
16026853 available to cover the cost of operating the State Commission
on Aging in the fiscal year ended June 30 1967
12437392 of the available funds was expended for budget items of ex
pense and 3589461 remained on hand June 30 1967 the end of the fiscal
year
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operating costs for the past three
years are compared in the following statement JJWfc
HBHHHHHHHHaMMnnnBaBaHHHn
H
87
STATE COMMISSION ON AGING
SI I
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Per Diem and Fees 3825989 2187175 1334428
Employers Contributions for
Retirement 236182 148074 87810
Social Security 131746 73554 37763
Health Insurance 58000 38000 26952
Total Personal Services 4251917 2446803 1486953
Travel Expense 237147 194049 101104
Supplies and Materials 84558 95083 71259
Communications 195406 112245 78373
Printing and Publicity 112495 108697 62150
Repairs and Alterations 19100 24680 6800
Rents 208800 52200 00
Insurance and Bonding 00 27400 00
Grants to Civil Divisions 7283562 549100 00
Contracts with State Agencies 5199 2617 00
Equipment Purchases 30958 330582 30025
Miscellaneous 8250 20350 9625
124 37392 39 63806 1846289
Number of Employees on Payroll June 30th
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
1000000 HHH
89
DEPARTMENT OF AGRICULTURE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Oash in Banks
Budget Fund
Operating Account 4364064
Payroll Account 98863
Construction Account13919031
Atlanta FarmersMarket 1452078 19834036
Private Trust and Agency Funds 9 50425 207 84461
Accounts Receivable
Reimbursement due from Georgia
Farmers Market Authority 35 86215
Total Current Assets 24370676
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Purchase Orders Outstanding
3609753
7 49922 43 59675
RESERVES
For Advances for OperationAtlanta
Farmers Market For Operating Atlanta Farmers Market For Feed Penalties 24 62678 2575615 103252 13919031 9 50425
For Contracts to MatureConstruction For Private Trust and Agency Funds EmployeesSavings Bonds 50425
Dealers Surety Bond Forfeitures 900000 20011001
SURPLUS None 00

Total Current Liabilities Reserves and Surplus 24370676

90
DEPARTMENT OF AGRICULTURE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 689550000 670200000
Budget Balancing Adjustments 31829680 648617
Total Appropriations7 213 796 80 6 708 48617
Revenue Retained
Earnings Development Services 546 74719 480 897 58
Total State Revenue Allotments 7 760 54399 7189 383 75
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 82734086 77584375
CASH BALANCES JULY 1st
Budget Fund 19537482 24385441
Private Trust Funds 632850 1142775
8 789 58817 8 220 50966

i
HBB
91
DEPARTMENT OF AGRICULTURE
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 4029 25213 3 760 335 56
Employers Contributions for
Retirement 24829444 22534045
Social Security 14782842 11924305
Health Insurance 7679732 7056302
Total Personal Services 4 50217231 417548208
Travel Expense 63860655 61319564
Supplies and Materials 11320374 12858257
Communications 11235517 10802939
Heat Lights Power and Water 9316805 9080297
Printing and Publicity 21792904 21581286
Repairs and Alterations 2595381 2150541
Rents
Regular 426491 320720
Authority Rentals 75000000 65000000
Insurance and Bonding 1934201 2033579
Contracts with State Agencies 18174880 18210404
Indemnities 7657656 16496986
Equipment Purchases 6474737 3869550
Miscellaneous 69088199 67663613
Total Expense 749095031 708935944
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem and Fees 1452521 329772
Miscellaneous 558934 442033
Contracts 22065231 13497026
EquipmentNew 2586128 581559
Total Outlay 26662814 14850390
Total Expense and Outlay 7 757 57845 7 237 86334
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 82416511 78094300
CASH BALANCES JUNE 30th
Budget Fund 19834036 19537482
Private Trust Funds 950425 632850
8 789 58817 8 220 5096692
DEPARTMENT OF AGRICULTURE
COMMENTS
FINANCIAL CONDITION
The Department of Agriculture ended the fiscal year on June 30 1967
with no surplus after providing the necessary reserve of 4359675 for liqui
dation of outstanding purchase orders and accounts payable and reserving
13919031 for contracts for improvements to Farmers Markets 103252
for feed penalties 50425 for employees bond purchases 900000 for
Dealers Surety Bond forfeitures 2462678 for balance of advance made to
the Department by the Georgia Farmers Market Authority and 2575615
for operating the Atlanta Farmers Market
The 2462678 due the Georgia Farmers Market Authority is the un
liquidated balance on June 30 1967 of advance made to the Department of
Agriculture by the Authority at the beginning of operation of the Atlanta
Farmers Market
On June 30 1967 the Georgia Farmers Market Authority was due the
Department of Agriculture 3586215 for reimbursement of cost of operating
the Atlanta Farmers Market for the month of June 1967 under terms of
contract between the Department and the AuthorityHHHBOi
93
DEPARTMENT OF AGRICULTURE
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 1967 136210912 was collected from
licenses and fees all of which has been transferred to the State Treasury on
June 30 1967
Revenue collections for the past three years are compared in the following
statement
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS 1967 1966 1966
Fish Dealers Licenses 572500 607500 640000
Fertilizer Fees 60194888 49837818 50162171
Feed Fees 17983864 27539012 36550714
Dairy Poultry Fees 757800 861650 759350
FarmersMarkets 18102875 16317323 15752416
EggStamps 4743476 4757168 4851807
Warehouse Licenses 241500 479800 143000
Cotton Seed Meal Revenue 00 679865 646263
Transfer of Feed Penalties From
Operating Account 305849 571154 167568
Insecticides and Miscellaneous 3334400 3267002 3230300
Georgia Milk Commission Fees
Development Services
Penalties and Mailing Fees 1200 100000 00
Milk Producers 9544440 10457716 11690752
Milk Distributors 9633446 9761093 6278747
Milk ProducersDistributors 10794674 8014402 10825711
136210912 133251503 141698799
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
The net amount of State appropriated funds provided through budget
approvals for the fiscal year ended June 30 1967 was 721379680 The
appropriations reflecting the amount appropriated by the General Assembly
and the additional allotments from the Governors Emergency Fund to meet
expenditures approved on budget as provided by law are detailed in the
unit report
In addition to the 721379680 provided as the current years appropri
ation 54674719 was received from fees penalties and other sources making
total state revenue allotment for the fiscal year 776054399
Transfer of feed penalties to the Revenue Collection Account was made
under provisions of Act of the General Assembly approved February 27 195694
DEPARTMENT OF AGRICULTURE
The total state revenue allotment of 3
cash balance on hand at the beginning of
795591881 available to cover the cost
Agriculture in the fiscal year ended June 30
749095031 of the available funds was
approved items of expense 26662814 was
and 19834036 remained on hand June 30
776054399 and the 19537482
the fiscal period made a total of
of operating the Department of
1967
expended in the year for budget
paid for buildings and equipment
1967 the end of the fiscal period
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
1967
Lab and Inspection Division1 000 844 87
Seed and Plant Division 98559154
Entomology 83092206
Commissioners Office 37401767
Information and Education 25358773
Marketing Division 65820220
Livestock Disease Control 132305516
Georgia Milk Commission 22114453
Contracts with State Agencies 16625819
1966
90634491
954 860 78
842 856 72
352 89269
218 723 95
588 21585
1 341 53895
22411874
165168 08
5 813 623 95 5594 720 67
Farmers Markets
Albany 00
Americus 580761
Athens 852412
Atlanta
Operating Cost 499 90434
Annual RentalMarket Authority 65000000
Augusta 4398282
Blue Ridge 1237945
Butler 1283
Cairo 1746267
Columbus
Operating Cost 4838428
Annual RentalMarket Authority 10000000
Cordele 9128336
Dillard 640573
Donalsonville 5997728
Ellijay 31599
Glennville 376695
Jesup 457865
Macon 5151096
Millen 10021110
Moultrie 30 54434
Nashville 1287250
9 222 28
12 674 56
18528
448 306 44
650 00000
9315039
11 22198
1710
1836815
38 98206
00
34 080 59
3 85207
6 77501
42131
2 92739
605511
5101104
14908
26 61085
10 80721HHHHDHHHBMBBBHHHHflHMHHBBH
M
95
DEPARTMENT OP AGRICULTURE
YEAR ENDED JUNE 30th
BY ACTIVITY 1967
Farmers MarketsContd
Ocilla 719388
Pelham 161817
Pitts 632479
Riddleville 1029082
Rome 1943077
Savannah 4032151
Statesboro 512834
Thomasville 6203064
Tifton 2107509
Valdosta 2235646
Woodbury 25905
1966
5 23796
915 52
515104
67 27374
7 82473
4202020
7 46011
4010177
1936177
22 632 53
34540
1 943 95450 1 64314267
757 578 45 7 237 863 34
0
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees
Employers Contributions for
Employees Retirement
Social Security
Health Insurance
Travel Expense
Supplies and Materials
Communications
Heat Lights and Water
Printing and Publicity
Repairs and Alterations
Rents
Regular
Georgia Farmers Market Authority
Insurance and Bonding
Indemnities
Workmens Compensation
Livestock Disease Control
Equipment Purchases
Contracts with State Agencies
Miscellaneous
4 029 25213 3 760 335 56
248 29444
147 82842
76 797 32
638 606 55
113 203 74
112 35517
93 168 05
217 92904
25 953 81
4 264 91
750 000 00
19 34201
11 011 39
65 56517
64 747 37
18174880
690 881 99
225 34045
119 243 05
70 56302
613195 64
128 58257
108 02939
90 802 97
215 812 86
21 50541
3 207 20
65000000
20 335 79
8 26046
156 70940
38 695 50
18210404
676 63613
Total Expense749095031 708935944
OUTLAY
Lands Buildings and Permanent Improvements 26662814 14850390
Total Expense and Outlay7 757 57845 7 237 86334
Number of Employees on Payroll June 30th
797
83196
DEPARTMENT OF AGRICULTURE
ATLANTA FARMERS MARKET
The operating cost of the Atlanta Fanners Market incurred by the De
partment of Agriculture acting as agent for the Georgia Farmers Market
Authority in the fiscal year ended June 30 1967 amounted to 49990434
In addition to operating expense incurred rent payments were made to the
Farmers Market Authority in the amount of 75000000 in the year
Reimbursements of operating cost to the Department of Agriculture by
the Georgia Farmers Market Authority in the year ended June 30 1967
amounted to 50646469
Gross revenue of the Atlanta Farmers Market amounted to 77088400
in the year ended June 30 1967 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
OTHER FARMERS MARKETS
The total operating cost of the other Farmers Markets throughout the
State for the fiscal year ended June 30 1967 exclusive of rent paid to the
Georgia Farmers Market Authority and payments for new construction and
improvement was 42742202 Revenue collected from the operation of the
markets in the same period amounted to 18102875
MARKET BULLETIN
Printing cost of the Market Bulletin published by the Department of
Agriculture in the year ended June 30 1967 was 12215230 and postage on
bulletins mailed from the Covington Post Office amounted to 1461000 This
does not include compensation of officials and employees for time devoted to
editing and publishing as they are employees of the Department of Agri
culture nor does it include the cost of delivering copies of the Bulletin through
the Departments office
Printing cost for the previous fiscal year ended June 30 1966 was
9410439 and postage 1392500 In the fiscal year ended June 30 1965
printing cost was 10429000 and postage 1380875
GEORGIA MILK COMMISSION
In the fiscal year under review the accounts of the Georgia Milk Commis
sion are incorporated in the Department of Agricultures operating account
and in this report the Milk Commission is treated as a division of the Depart
ment of Agriculture
Act of the General Assembly approved February 17 1959 abolished the
Georgia Milk Commission and transferred the administration of the Milk
MHMIHH
97
DEPARTMENT OF AGRICULTURE
Control Act to the Department of Agriculture of the State of Georgia
effective as of April 1 1959
GENERAL
Code Section 401805 provides that the State Auditor shall audit all
accounts and make reports thereon and in which report the State Auditor
shall call special attention to any illegal improper or unnecessary expenditures
all failures to keep records and vouchers required by the law and all in
accuracies irregularities and shortages and shall file same for the use of
the Press of the State
In compliance with the provisions of the Code Section quoted a record of
the findings of officials of the Department of Agriculture with reference to
irregular transactions of Lawrence N Zachary resulting in a shortage of
861000 while serving as Manager of the Columbus State Farmers Market
was made in audit report covering examination of the Department of Agri
culture for the fiscal year ended June 30 1959
In the fiscal year ended June 30 1960 553662 was received by the
Department of Agriculture from the bonding company of this shortage and
suit has been filed by the State Department of Law for recovery of the remain
ing 307338 balance outstanding on June 30 1960 This 307338 remained
uncollected at June 30 1967
The Commissioner of Agriculture J Phil Campbell Jr is bonded in the
amount of 10000000 Employees of the Department of Agriculture are
under schedule bond with liability on each employee at 5000000 except on
the Comptroller CashierTreasurer on whom it has been increased by an
additional indemnity of 5000000 by rider attached to bond The Georgia
Seed Development Commission was added with rider Number 10 effective
April 10 1967
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 1500000
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 1967 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 reportHBHHHIHK
QQB
99
GEORGIA ART COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund
Regular 1501172
Study Grant 1255378
2756550
Private Trust and Agency Funds 117 2756667
Accounts Receivable
Regular 33405
Study Grant 3340 36745
Total Current Assets 2793412
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 4813
RESERVES
For Accounts Receivable Pending Collection 20374
For Purchase Orders Outstanding 188147
For Study Grant 1258718
For National Foundation on the Arts and
Humanities Grant
State Board of Education 750000
State Board of Regents 455300 1205300
For Private Trust and Agency Funds
U S Income Tax 100
Georgia Income Tax 17 117 2672656
SURPLUS
Surplus Appropriated Funds to be returned to
State Treasury 115943
Total Current Liabilities Reserves and Surplus 2793412100
GEORGIA AET COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 2750000 2750000
Budget Balancing Adjustments 77319 64725
Net Appropriations 2672681 2685275
Revenue Retained
GrantsU S Government 3705300 000
Total State Revenue Allotments 6377981 2685275
CASH BALANCES JULY 1st
Budget Fund 330630 190665
6708611 2875940
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 2429281 1680515
Travel Expense 492092 216077
Supplies and Materials 54726 71042
Communications 178292 121322
Printing and Publicity 133241 105707
Repairs and Alterations 7600 1750
Rents 307366 207788
Insurance and Bonding 23500 21000
Equipment Purchases 151240 109000
Miscellaneous 174723 11109
Total Expense 3952061 2545310
CASH BALANCES JUNE 30th
Budget Fund 2756550 330630
6708611 2875940101
GEORGIA ART COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia Art Commission ended the fiscal year on June 30 1967 with
a surplus of 115943 after providing the necessary reserve of 4813 to cover
outstanding accounts payable and reserving 20374 for accounts receivable
pending collection 188147 for purchase orders outstanding 1258718 for
Federal Study Grant 1205300 for National Foundation on the Arts and
Humanities Grant and 117 for Private Trust and Agency Funds held on
this date
The 115943 surplus is to be returned to the State Treasury in com
pliance with budget regulations
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia Art Commission for
the year ended June 30 1967 was 2750000 less 77319 budget balancing
adjustment leaving a net appropriation of 2672681
In addition to the 2672681 provided as the current years appropriation
the Georgia Art Commission received 3705300 from the National Founda
tion on the Arts and Humanities making a total State revenue allotment of
6377981 for the fiscal year ended June 30 1967
The 6377981 total State revenue allotment together with the 330630
cash balance on hand at the beginning of the fiscal period made a total of
6708611 available with which to meet expenditures approved on budget
for the year ended June 30 1967
3952061 of the available funds was expended for budget items of ex
pense with exceptions as shown and 2756550 remained on hand June 30
1967 the end of the fiscal year
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operating costs the past three years
are compared in the following statement
103
GEORGIA ART COMMISSION
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 2429281 1680515 138236
Travel Expense 492092 216077 31624
Supplies and Materials 54726 71042 20978
Communications 178292 121322 10509
Printing and Publicity 133241 105707 14663
Repairs and Alterations 7600 1750 00
Regular 307366 207788 51150
Insurance and Bonding 23500 21000 13500
Equipment Purchases 151240 109000 373675
Miscellaneous 175395 11109 5000
Total Expense 3952061 2545310 659335

Number of Employees on Payroll June 30th 3 2 1
GENERAL
Membership of the Georgia Art Commission is shown in the unit report
Mr George Beattie is bonded as Executive Director of the Georgia Art
Commission under a Public Official Bond for 1000000 Mr James H Finch
is bonded as Chairman of the Georgia Art Commission under a Public Official
Bond for 1000000 Mr Ezra Sellers is bonded as SecretaryTreasurer of
the Georgia Art Commission under a Public Official Bond for 1000000104
DEPARTMENT OP AUDITS
CASH RECEIPTS 1967 i966
BUDGET FUND
State Revenue Allotments
Appropriations 65000000 55000000
Revenue Retained
Earnings from Services 1750000 1750000
Total State Revenue Allotments 66750000 56750000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 177984 157166
CASH BALANCES JULY 1st
Budget Fund 8128994 15056741
75056978 71963907
From Audit Report by Houston D Smith Jr Certified Public Accountant105
DEPARTMENT OF AUDITS
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 65297150 54682258
Employers Contributions for
Retirement 2687313 2147089
Social Security 1090825 735341
Health Insurance 441000 387000
Total Personal Services 69516288 57951688
Travel Expense 3016441 3047567
Supplies and Materials 1317006 1237789
Communications 516449 491529
Printing and Publicity 134227 190488
Repairs and Alterations 409430 363817
Rents 168332 145240
Insurance and Bonding 8700 8700
Contracts with State Agencies750000 750000
Miscellaneous 35790 7700
Total Expense 74372663 62694518
Outlay
Lands Buildings and Permanent Improvements
Contracts 000 51039
EquipmentNew 367806 932190
Total Outlay 367806 983229
Total Expense and Outlay 74740469 63677747

PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 177984 157166
CASH BALANCES JUNE 30th
Budget Fund 138525 8128994
75056978 71963907
From Audit Report by Houston D Smith Jr Certified Public Accountant106
DEPARTMENT OF AUDITS
COMMENTS
A comparative statement of cash receipts and disbursements for the years
ended June 30 1967 and June 30 1966 is presented on Pages 1 and 2 of the
unit report The regular appropriation was 65000000
Services were rendered to authorities and to another department and the
following amounts were received for these services
Capitol Square Improvement Committee 7 50000
State Office Building Authority 7 500OO
Farmers Market Authority 500000
State Hospital Authority 5 000 00
2500000
Cash on deposit 138525 was verified by communication with the de
pository This balance is being held and reserved to pay ColeLayerTrumble
Company for appraisal service The balance was as follows
The Fulton National Bank of Atlanta Atlanta Georgia 138525
Funds on deposit with The Fulton National Bank of Atlanta 1385 25
are secured by 5000000 of 4 Treasury Bonds held in escrow by The
Federal Reserve Bank The First National Bank of Atlanta Atlanta Georgia
has placed 20000 of 4 Treasury Bonds with The Federal Reserve Bank to
secure a checking account for the Department of Audits
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 yeariHHHiHHnmiH
DEPARTMENT OF AUDITS
107
a
Year Ended June 30th
1967 1966
EXPENSE
Personal Services 69516288 S 57951688
Travel 3016441 3047567
Supplies and Materials 1317006 1237789
Communications 516449 491529
Printing and Publicity 134227 190488
Repairs and Alterations 409430 363817
Rents 168332 145240
Miscellaneous 35790 7700
Insurance and Bonding 8700 8700
OUTLAY 367806 983229
Increase
Decrease
11564600

31126
79217
24920
56261
45613
23092
28090
615423
75490469 64427747 11062722iMMMMMMIMiMBHBBH
109
DEPARTMENT OF BANKING
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund
State Revenue Collections Unfunded
Private Trust and Agency Funds
Unclaimed Deposit Funds
Total Current Assets
896323
389000
1178233
2463556
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 530845
RESERVES
For State Revenue Collections Unfunded 389000
For Private Trust and Agency Funds 1178233 1567233
SURPLUS
Surplus Appropriated Funds to be Transferred to
the State Treasury
Total Current Liabilities Reserves and Surplus
365478
2463556
Note Check No 9562 in the amount of 365478 deposited in State Treasury in
July 1967110
DEPARTMENT OF BANKING
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 42368700
Budget Balancing Adjustments897210
Net Appropriations 41471490
Revenue Retained
Earnings from Services 12600
Total State Revenue Allotments 41484090
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 212616
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 389000
CASH BALANCES JULY 1st
Budget Fund 1960634
Private Trust Funds 982945
45029285
1966
40246400
2812
40243588
12650
40256238
60323
00
152461
942174
41411196MaMHMBHHBBHmHM
bi
mil
jTh
111
DEPARTMENT OF BANKING
DISBURSEMENTS
1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 30567112
Employers Contributions for
Retirement 2178798
Social Security 1052193
Health Insurance 441000
Total Personal Services 342
Travel Expense 64
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Contracts with State Agencies
Equipment Purchases
Miscellaneous
39103
21170
05449
85296
34433
55977
95068
15000
88265
69605
39035
1966
26951184
1844848
749003
429000
29974035
6124633
313303
636160
529041
102872
216547
80700
92442
328857
49475
TotaJ Expense 42548401 38448065
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements
17328
CASH BALANCES JUNE 30th
Budget Fund 896323
Private Trust Funds 1178233
State Revenue Collections Unfunded 389000
19552
1960634
982945
00
45029285 41411196112
DEPARTMENT OF BANKING
COMMENTS
FINANCIAL CONDITION
The Department of Banking ended the fiscal year on June 30 1967 with
a surplus of 365478 in Operating Funds to be transferred to the State
Treasury in the next fiscal period after providing the necessary reserve of
530845 for liquidation of outstanding accounts payable and reserving
389000 for State revenue collections to be transferred to the State Treasury
and 1178233 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 1967 1680000 was collected from fees
for investigations of new banks and branch offices 17000 for private bank
registration fees 39608000 for open bank examinations 2082125 for
credit union examinations 1791743 for credit union supervision fees and
175000 license fees for sale of checks making total State revenue collections
for the year 45353868 of which 44964868 was paid into the State Trea
sury in the period under review leaving a balance of 389000 to be trans
ferred to the State Treasury in the next fiscal period
State revenue collections for the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
STATE REVENUE COLLECTIONS 1967 1966 1965
Fees for New Bank and Certificated
Bank Investigations 1680000 735000 945000
Fees for Private Bank Registrations 17000 33000 55000
Fees for Open Bank Investigations 39608000 37098000 34684000
Fees for Credit Union Examinations 2082125 2348058 2105741
Fees for Credit Union Supervision 1791743 1646216 1516458
Fees for LicensesSale of Checks 175000 150000 150000
45353868 42010274 39456199
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Department for the year
ended June 30 1967 was 42368700 less 897210 budget balancing ad
justment leaving a net appropriation of 41471490
113
DEPAKTMENT OF BANKING
In addition to the 41471490 provided as the current years appropria
tion 12600 was received from sales of banking laws making total State
revenue allotments for the year 41484090
The 41484090 total State revenue allotments and the 1960634 cash
balance on hand at the beginning of the period made a total of 43444724
available with which to meet expenditures approved on budget for the fiscal
year
42548401 of the available funds was expended for budget approved
items of expense and 896323 remained on hand June 30 1967 the end of
the fiscal year
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Salaries Wages Per Diem and Eees
Employers Contributions for
Retirement
Social Security
Health Insurance
Total Personal Services
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Contract with State Agency
Equipment Purchases
Miscellaneous
Number of Employees on Payroll June 30th 37
PRIVATE TRUST AND AGENCY FUNDS
1967 1966 1965
30567112 26951184 24334388
2178798 1844848 1610014
1052193 749003 582062
441000 429000 409000
34239103 29974035 26935464
6421170 6124633 5525504
205449 313303 252510
485296 636160 731951
534433 529041 616637
155977 102872 97875
195068 216547 182089
15000 80700 88900
88265 92442 69912
169605 328857 261517
39035 49475 93580
42548401 38448065 34855939
38
34
There was on deposit June 30 1967 in the name of the Department of
Banking 1178233 representing accumulated deposits from liquidation of
banks and credit unions that have not been claimed and interest thereon114
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 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 5000000 In the year ended June 30 1965 Public Employees
Blanket bond was written with coverage of 1000000 from date of May 1
1965 to May 1 1968
HHHiMHBI

115
CAPITOL SQUARE IMPROVEMENT COMMITTEE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations317775287 282775287
Budget Balancing Adjustments 10000000 00
Total Appropriations327775287 282775287
CASH BALANCES JULY 1st
Budget Fund 00 55610995
327775287 338386282
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 17500 000
Supplies and Materials 1016998 1159250
Heat Lights Power and Water 370073 274591
Rents
Authority Rentals312775287 317775285
Contracts with State Agencies 750000 750000
Miscellaneous 12845429 18427156
Total Expense327775287 338386282
CASH BALANCES JUNE 30th
Budget Fund 00 00
327775287 338386282116
CAPITOL SQUARE IMPROVEMENT COMMITTEE
COMMENTS
FINANCIAL CONDITION
The Capitol Square Improvement Committee ended the fiscal year on
June 30 1967 with no assets no debts and no surplus
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
The regular state appropriation for the operation of the Capitol Square
Improvement Committee for the year ended June 30 1967 was 15000000
for operating costs and 267775287 for capital outlay for annual cost of
acquiring the Judicial Agricultural Health and other State Office Buildings
and facilities The Committee received a supplemental appropriation of
35000000 as part of the development of the park in front of the State
Capitol and also received 10000000 from the Governors Emergency Fund
This made a total of 327775287 available to the Committee
The total amount available was expended for governmental cost expendi
tures and for transfer to another spending unit of State Government Details
of disbursements are shown below and in the Statement of Cash Receipts
and Disbursements
COMPARISON OF OPERATING COSTS
The Committees expenditures for operating costs for the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967
Personal Services 17500
Cleaning and Sanitary Supplies 1016998
Heat Light Power and Water 370073
Building Cleaning Contract 00
Rents312775287
State Office Building Maintenance 11931469
Legislative Dinner 913960
1966
S 000
1159250
274591
00
317775285
17739456
687700
1965
000
826612
572996
9738000
97775287
00
672925
327025287 337636282 209585820
GENERAL
Membership of the Capitol Square Improvement Committee is listed in
the unit reporti
iMIMiMBBBB

117
COMPTROLLER GENERAL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 23j08016
State Revenue Collections Fund 27 384 40
Total Current Assets 50
46456
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders Outstanding 494046
RESERVES
State Revenue FundsTo be Transferred to State Treasury 2738440
SURPLUS
Surplus Appropriated Funds to be Transferred to
State Treasury 18 139 71
Total Current Liabilities Reserves and Surplus 56464
56118
COMPTROLLER GENERAL
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations110000000 106811100
Budget Balancing Adjustments 549594 10940
Net Appropriations109450406 106800160
Revenue Retained
Donations 00 01
Total State Revenue Allotments109450406 106800161
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 887640 616290
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 368640 155900
CASH BALANCES JULY 1st
Budget Fund 1837613 1028879
State Revenue Collections Unfunded 2369800 2525700
114914099 110815130aMMIHH
i
COMPTROLLER GENERAL
119
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Pees 75144134
Employers Contributions for
Retirement 4630835
Social Security 2562524
Health Insurance 1415678
Total Personal Services 83753171
Travel Expense 12294927
Supplies and Materials 1398972
Communications 4115049
Printing and Publicity 2877351
Repairs and Alterations 554461
Rents 837022
Insurance and Bonding 60800
Contracts with State Agencies 2331
Indemnities 862067
Equipment Purchases 1696430
Miscellaneous 527422
Total Expense108980003
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 887640
CASH BALANCES JUNE 30th
Budget Fund 2308016
State Revenue Collections Unfunded 2738440
1966
71363405
4431458
2068485
1377545
79240893
11869774
1817135
4825245
3097344
964739
946998
17253
12568
323395
2356928
519155
105991427
616290
1837613
2369800
114914099 110815130120
COMPTROLLER GENERAL
COMMENTS
FINANCIAL CONDITION
The Comptroller Generals office had an operating surplus of 1813971
on June 30 1967 after providing reserves of 494045 for liquidation of ac
counts payable and purchase orders outstanding and reserving 2738440 for
State revenue collections to be transmitted to the State Treasury
The surplus of 1813971 represents the unexpended portion of budget
allotments to this department and should be remitted to the State Treasury
immediately
STATE REVENUE COLLECTIONS
The Comptroller Generals 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 1839164880 was collected from taxes
and fees These collections and the 2369800 on hand not paid to the State
Treasury before the beginning of the fiscal year on July 1 1966 made a total
of 1841534680 to be accounted for
38796240 of the total to be accounted for was transferred to the
State Treasury in the year and 2738440 remained on hand at June 30
1967
State revenue collections for the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
STATE REVENUE COLLECTIONS 1967 1966 1965
Insurance Regulatory Fees 34380718 34222470 33434500
Insurance Agents Occupational
Tax and License Fees 43771000 43545600 68353881
Insurance Premium Tax1622448069 1543597667 1522613030
Sale of Manuals and Other 580980 481011 596087
Safety Fire Prevention Fees 5532026 5606581 5031081
Industrial Loan Fees and Fines 33965000 33930000 34015000
Industrial Loan Tax 98487087 95777652 92810475
1839164880 1757150981 1756854054
gHHIBHHBHH
f
121
COMPTROLLER GENERAL
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Comptroller Generals office
in the fiscal year ended June 301967 was 110000000 less 549594 budget
balancing adjustment leaving a net appropriation of 109450406
The net appropriation of 109450406 and the 1837613 cash balance
at the beginning of the fiscal year made a total of 111288019 available
with which to meet expenditures approved on budget for the period under
review
108980003 of the available funds was expended in the fiscal year for
expense of operating the Comptroller Generals office and 2308016 re
mained on hand at June 30 1967
COMPARISON OF OPERATING COSTS
Operating costs of the Comptroller Generals office for the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
Comptroller General and Insurance
Commissioner 65899839 63929483 53708845
Safety Fire Commissioner 28492651 28713768 26195697
Industrial Loan Commissioner 14587513 13348176 12171305
108980003 105991427 92075847122
COMPTROLLER GENERAL
YEAR ENDED JUNE 30th
1967 1966 1965
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees 75144134 71363405 62115011
Employers Contributions to
Retirement 4630835 4431458 3796621
Social Security 2562524 2068485 1668721
Health Insurance 1415678 1377545 1204804
Total Personal Services 83753171 79240893 68785157
Travel Expense 12294927 11869774 11354290
Supplies and Materials 1398972 1817135 1168953
Communications 4115049 4825245 3629543
Printing and Publicity 2877351 3097344 2220777
Repairs and Alterations 554461 964739 387556
Rents 837022 946998 519545
Insurance and Bonding 60800 17253 17054
Indemnities 862067 323395 377124
Contracts with State Agencies 2331 12568 4191
Equipment 1696430 2356928 3210856
Miscellaneous 527422 519155 400801
108980003 105991427 92075847
Number of Employees on Payroll
June 30th
Comptroller General and
Insurance Commissioner
Safety Eire Commissioner
Industrial Loan Commissioner
79 73 63
36 38 40
17 18 15
132
129
118
GENERAL
Mr James L Bentley Jr Comptroller General is bonded for 2000000
Mr Jack B Perdue is bonded in the amount of 1500000 All other em
ployees are covered by a blanket bond for 1000000 each
Improper expenditures cited in our previous report for the year ended
June 30 1966 in the amount of 218827 were refunded to the Departments
operating account on September 6 1966 Travel payments disallowed in
previous years of 768 to W C Baggs and 360 to Mrs T O Monfort were
still uncollected at June 30 1967BHm
B
123
STATE COMPUTER SERVICE CENTER
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and in Transit
2327934
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
None Reported 000
RESERVES
For Purchase Orders Outstanding 9340 77
For Unearned Income
Employees Retirement System 330280
Teachers Retirement System 504895
State Personnel Board 518432
Workmens Compensation Board 40250 1393857
SURPLUS
Budget Fund 00
Total Current Liabilities Reserves and Surplus 2327934124
STATE COMPUTER SERVICE CENTER
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations oOO
Budget Balancing Adjustments 00
Total Appropriations oOO
Revenue Retained
Earnings from Services 34600
Total State Revenue Allotments 34600
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 454550
CASH BALANCES JULY 1st
Budget Fund 00
489150
1966
000
00
000
00
000
00
00
000HHBBBBaOiHi

125

STATE COMPUTER SERVICE CENTER
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 7023459
Employers Contributions for
Retirement 420630
Social Security 236308
Health Insurance 130000
Total Personal Services 7810397
Supplies and Materials 437151
Communications 84351
Repairs and Alterations 336189
Rents 4231176
Insurance and Bonding 75694
Contracts with State Agencies16591680
Equipment Purchases 11 77045
Miscellaneous 146343
Total Expense2293334
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 454550
CASH BALANCES JUNE 30th
Budget Fund 2327934
1966
489150
000
00
00
00
000
00
00
00
00
00
00
00
00
000
00
000
000
Not created until after June 30 1966126
STATE COMPUTER SERVICE CENTER
COMMENTS
This report covers an examination of the financial records and accounts of
the State Computer Service Center a new State Agency created by Executive
Order signed October 13 1966 and amended by Executive Order signed May
18 1967 See Appendix of the unit report for copies of Executive Orders
FINANCIAL CONDITION
The State Computer Service Center had no surplus on hand at June 30
1967 after reserving 934077 for purchase orders outstanding and 1393857
for unearned income
AVAILABLE REVENUE AND OPERATING COST
There were no State appropriations to the State Computer Service Center
in the fiscal year ended June 30 1967 34600 was collected from machine
rentals and 16591680 was paid to the State Computer Service Center by
other State Agencies making a total of 16626280 available
14298346 of the available funds was expended for budget items of
expense and 2327934 remained on hand June 30 1967
GENERAL
Mr Robert L McWilliams employee of the Department of Audits was
appointed by the State Computer Service Center Committee as Acting
Director
The State Computer Service Center holds Public Employees Blanket
Bond in the amount of 2500000 each on positionsHBbBHHHH
B
127
GEORGIA COMMISSION FOR THE DEVELOPMENT OF
CHATTAHOOCHEE RIVER BASIN
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 253610
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
List on File l 16311
SURPLUS
Surplus Allotment Funds to be transferred to the
State Treasury 137299
Total Current Liabilities and Surplus 253610128
GEORGIA COMMISSION FOR THE DEVELOPMENT OF
CHATTAHOOCHEE RIVER BASIN
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations
Budget Balancing Adjustments 2800000
CASH BALANCES JULY 1st
Budget Fund
00
2800000
1966
000
00
000
DISBURSEMENTS
BUDGET FUND
Expense
Travel Expense 40722
Supplies and Materials 668
Contracts with Other Agencies 2500000
Miscellaneous 5000
Total Expense 2546390
CASH BALANCES JUNE 30th
Budget Fund 253610
2800000
000
00
00
00
000
00
000HHMIHMBHi
H
129
GEORGIA COMMISSION FOR THE DEVELOPMENT OF
CHATTAHOOCHEE RIVER BASIN
COMMENTS
INTRODUCTION
The Georgia Commission for the Development of the Chattahoochee River
Basin was created by Act of the General Assembly of Georgia approved
April 18 1967 as stated in the unit report
FINANCIAL CONDITION
The Commission ended the fiscal year on June 30 1967 with a surplus of
137299 after providing the necessary reserve of 116311 to cover accounts
payable outstanding on this date
This surplus of 137299 should be returned to the State Treasury subject
to budget approval since State law requires that all appropriated funds re
maining unexpended and not contractually obligated at June 30 1967 shall
lapse
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State allotment to the Commission to meet expenditures approved on
budget was 2800000 which was transferred from the State Emergency
Fund as provided by law
From the 2800000 received 2500000 was paid to the Chattahoochee
River Basin Development Commission Inc on contract for a navigation
tonnage potential study to be made by a professional research firm 46390
was expended for current operating expenses and 253610 remained on hand
June 30 1967 the end of the fiscal year
GENERAL
The membership of the Georgia Commission for the Development of
Chattahoochee River Basin is listed in the unit report
In the period under review a contract was made by the Chattahoochee
River Basin Development Commission Inc with Conway Research Inc in
the amount of 2370000 to conduct a research study to ascertain the poten
tial tonnage that could be moved by barge on the Chattahoochee River
should the navigation channel be extended from Columbus to AtlantaGEORGIA COMMISSION FOR THE DEVELOPMENT OF
CHATTAHOOCHEE RIVER BASIN
Conway Research Inc agreed to commence work on the project on
June 1 1967 and to complete the study by September 15 1967
The remaining 130000 paid to the Chattahoochee River Basin Develop
ment Commission Inc is for completion of the river study project and for
operating expenses in connection with the projectwaH

131
GEORGIA FOREST RESEARCH COUNCIL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund
2825148
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 1241097
RESERVES
For Naval Stores Project 602031
For Forestry Operations Simulator 300000
For Reclamation Kaolin Strip Mines 666000 15680 31
SURPLUS
Surplus Appropriated Funds to be transferred
to the State Treasury 16020
Total Current Liabilities Reserves and Surplus 2825148132
GEORGIA FOREST RESEARCH COUNCIL
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 62000000 32000000
Budget Balancing Adjustments 00 00
Total Appropriations 62000000 32000000
Revenue Retained
Earnings from Services 4189820 3471263
Total State Revenue Allotments 66189820 35471263
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 9596 10096
CASH BALANCES JULY 1st
Budget Fund 2469634 1906788
68669050 37388147HHHiHIHHHBHNHHRIw
seer
133
GEORGIA FOREST RESEARCH COUNCIL
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 4777579
Employers Contributions for
Retirement 279908
Social Security 1 33743
Health Insurance 89610
Total Personal Services 5280840
Travel Expense 3172 76
Supplies and Materials 18 81619
Communications 321409
Heat Lights Power and Water 1023767
Printing and Publicity 5 68941
Repairs and Alterations 4089 98
Rents 87593
Insurance and Bonding 86540
Contracts with State Agencies 174 77014
Contracts with Other Agencies 36449199
Indemnities 1900
Equipment Purchases 38405
Miscellaneous 2 66921
Total Expense 64210422
Outlay
EquipmentNew 1623884
Total Expense and Outlay 65834306
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 9596
CASH BALANCES JUNE 30th
Budget Fund 2825148
1966
44 884 74
2 058 84
769 90
66900
48 382 48
4 092 57
15 531 82
3 931 05
10168 02
8 346 28
5 573 43
70024
2149 40
154 297 58
66 827 49
00
207 97
2 178 85
32238718
2669699
34908417
10096
24 696 34
68669050 37388147134
GEORGIA FOREST RESEARCH COUNCIL
COMMENTS
INTRODUCTION
The Georgia Forest Research Council was created by Act of the General
Assembly approved December 10 1953 and is under the direction and super
vision of a Board of Commissioners composed of seven members appointed
by the Governor
Membership of the Board at June 30 1967 is listed in the unit report
FINANCIAL CONDITION
The Georgia Forest Research Council ended the fiscal year on June 30
1967 with a surplus of 16020 after providing the necessary reserve of
1241097 to cover outstanding accounts payable and reserving 602031
for Naval Stores Project 300000 for Forest Operation Simulator Project
and 666000 for Reclamation Kaolin Strip Mines The surplus of 16020 is
to be returned to the State Treasury
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Council in the fiscal year
ended June 30 1967 was 62000000
In addition to the 62000000 provided as the current years appropri
ation 4189820 was received from other sources for research making total
State revenue allotment for the year 66189820
The 66189820 total State revenue allotment together with 2469634
cash balance on hand at the beginning of the period made a total of 68659454
available in the year ended June 30 1967
210422 of the available funds was expended for budget approved items
of current expense 1623884 was paid for new equipment and 2825148
remained on hand June 30 1967 the end of the fiscal yearnNKHHBHIHM
135
GEORGIA FOREST RESEARCH COUNCIL
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 4777579 4488474 4336240
Employers Contributions for
Retirement 279908 205884 190146
Social Security 133743 76990 67875
Health Insurance 89610 66900 59010
Total Personal Services 5280840 4838248 4653271
Travel Expense 317276 409257 421746
Supplies and Materials 1881619 1553182 1566225
Communications 321409 393105 258622
Heat Lights Power and Water 1023767 1016802 968638
Printing and Publicity 568941 834628 1459416
Repairs and Alterations 408998 557343 419197
Rents 87593 70024 34931
Insurance and Bonding 86540 214940 87 75
Indemnities 1900 00 2500
Contracts with State Agencies 17477014 15429758 11470000
Contracts with Other Agencies 36449199 6682749 7438265
Equipment Purchases 38405 20797 65353
Miscellaneous 266921 217885 252872
Total Expense 64210422 32238718 29019811
OUTLAY
EquipmentNew 1623884 2669699 1195856
Total Expense and Outlay 65834306 34908417 30215667
Number of Employees on Payroll June 30th
GENERAL
Mr H E Ruark Director Secretary and Treasurer is bonded for
2000000
Barnell Barrentine accountant is bonded for 1000000BBBBI

137
GEORGIA FORESTRY COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 23049988
Private Trust and Agency Funds
Employees U S Bond Purchase Fund 3125 23053113
Accounts Receivable
Due from U S Government on Reimbursements 6235442
Other Assets
Warehouse Inventory 16342045
Total Current Assets 45630600
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 1064214
RESERVES
For Purchase Orders Outstanding 9197715
For County Operating Funds on Hand 174 60960
For County Reserve Funds on Hand 13 590 78
For Warehouse Inventory 16342045
For Private Trust and Agency Funds 3125 44362923
SURPLUS
Surplus Appropriated Funds to be transferred
to the State Treasury 203463
Total Current Liabilities Reserves and
Surplus 45630600138
GEORGIA FOEESTEY COMMISSION
CASH EECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations327043200
Budget Balancing Adjustments21 69728
Net Appropriations324873472
Revenue Retained
GrantsU S Government 84714170
GrantsCities Counties123001980
Earnings Development Services 49869860
Total State Revenue Allotments582459482
PBIVATE TEUST FUNDS
Private Trust Fund Receipts 5120070
CASH BALANCES JULY 1st
Budget Fund 32645448
Private Trust Funds 7625
620232625
1966
325583200
00
325583200
83224440
116139124
36801606
5617483 70
40 716 74
32654103
4625
5984787 721

2r
139
GEORGIA FORESTRY COMMISSION
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees413267588 374786603
Employers Contributions for
Retirement 24555353 22112887
Social Security 14746645 11723482
Health Insurance 7639715 6994860
Total Personal Services460209301 415617832
Travel Expense 7508468 7919413
Supplies and Materials 52433373 51142566
Communications 6530089 6606366
Heat Lights Power and Water 7669690 7470821
Printing and Publicity 631870 681396
Repairs and Alterations 10697513 14159811
Rents 492312 345950
Insurance and Bonding 445721 1197737
Contracts with State Agencies 2011029 2254300
Indemnities 3052559 1919894
Equipment Purchases 39922325 52199769
Miscellaneous 450692 241170
Total Expense592054942 561757025
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 51245 70 40686 74
CASH BALANCES JUNE 30th
Budget Fund 23049988 32645448
Private Trust Funds 3125 7625
620232625 5984 78772140
GEORGIA FORESTRY COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia Forestry Commission ended the fiscal year on June 30 1967
with a surplus of 203463 for operations after providing the necessary re
serve of 1064214 to cover outstanding accounts payable and reserving
9197715 for purchase orders to be liquidated 17460960 for county
operating funds on hand 1359078 for county reserve funds on hand
16342045 for warehouse inventories of supplies and equipment and 3125
for Private Trust and Agency Funds on June 30 1967 The surplus of
203463 is to be returned to the State Treasury
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the Georgia Forestry Commission col
lected 193750 interest on savings accounts and the 193750 was remitted
to the State Treasury as provided by State law
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operation of the Georgia Forestry Commission in
the fiscal year ended June 30 1967 was 327043200 less 2169728 budget
balancing adjustment leaving a net appropriation of 324873472
In addition to the 324873472 provided as the current years appropri
ation 84714170 was received from the U S Government 123001980
from assessments on County Protective Units and 49869860 from earnings
making total receipts for the fiscal year 582459482
The 582459482 total State revenue allotment and the 32645448 cash
balance on hand at the beginning of the fiscal period made a total of
615104930 available with which to meet expenditures approved on budget
for the fiscal year
592054942 of the available funds was expended for budget approved
items of current expense and 23049988 remained on hand June 30 1967
the end of the fiscal yearnnHMHBHHi

141
GEORGIA FORESTRY COMMISSION
COMPARISON OF DEPARTMENTAL REVENUE AND
OPERATING COSTS
Departmental Revenue and expenditures for operating costs in the past
X three years are compared in the following statement
YEAR ENDED JUNE 30th
1967 1966 1965
DEPARTMENTAL REVENUE
State Revenue Allotments3248 734 72 3255 83200 2283 66252
Federal Grants 84714170 83224440 76766050
County Protective Units 123001980 116139124 103548214
Other Income 49869860 36801606 38300232
Transfers 00 10000 3500
582459482 561738370 446977248
EXPENDITURES BY ACTIVITY
Administration 34108297
Counties Forest Protection467088718
Forest Management 48361255
Reforestation 37375568
Waycross State Forest 5121104
32996074
4 488 394 93
44143932
306 666 54
51008 72
27990832
3 639110 72
347 474 24
198 266 38
52 525 60
592054942 561747025 451728526
EXPENDITURES BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees4132 675 88
Employers Contributions for
Retirement 24555353
Social Security 14746645
Health Insurance 7639715
Total Personal Services460209301
Travel Expense 7508468
Supplies and Materials 524333 73
Communications 6530089
Heat Lights and Water 7669690
Printing and Publicity 6318 70
Repairs and Alterations 10697513
Rents 492312
Insurance and Bonding 445721
Indemnities 3052559
3 747 866 03 3 26618827
221128 87
117 234 82
69 948 60
156 714 92
73849 65
60 720 98
156178 32 3 557 473 82
7919413
511425 66
66063 66
74 708 21
6 81396
141 59811
345950
1197737
19198 94
73 817 42
442 87304
6102761
7153843
7994 73
84 684 32
409699
89774
2107204142
GEORGIA FORESTRY COMMISSION
YEAR ENDED JUNE 30th
EXPENDITURES BY OBJECT Contd 1967 1966 1965
EXPENSEContinued
Equipment Purchases 39922325 52199769 18830028
Contracts with State Agencies 2011029 2244300 1 637 99
Miscellaneous 450692 241170 187085 I
Total Expense592054942 561747025 451728526
Number of Employees on Payroll
June 30th 826 835 820
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 1000000
Employees of the Commission are under Public Employees Blanket Bond
for 250000 each with additional coverage for the accountant of 1000000
Airplanes owned and operated by the Georgia Forestry Commission on
June 30 1967 are listed in the unit reportiMHBnl
S
STATE GAME AND FISH COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
143

ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund 53013764
State Revenue Collections 29343570 82357334
Accounts Receivable
Due from Employees for Retroactive Salaries 1397261
Due from Rosser Malone Former Director
Salary Overpayment 220670 1617931
Total Current Assets 83975265
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Accounts 629848
Employers ContributionsRetirement 867134
Total Current Liabilities 1496982
RESERVES
State Revenue Collections Unfunded 29343570
For Purchase Orders Outstanding 200921 89
For Contracts to Mature 26 902 30
For Retroactive Pay Increases Pending Court Action 1525100
For Albany Farm Sale Proceeds 9511448
For Deposits on Badges 175890
For Federal Programs Land and Water 368433
For Accounts Receivable 220670 63927530
SURPLUS
For Operations to be reimbursed to
States General Fund 18550753
Total Current Liabilities Reserves
and Surplus 83975265144
STATE GAME AND FISH COMMISSION
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations280000000
Budget Balancing Adjustments 00
Total Appropriations280000000
Revenue Retained
Taxes 19490875
GrantsU S Government 44955120
Donations 14 50000
Earnings from Services 5934972
Total State Revenue Allotments3 518309 67
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1635386
STATE REVENUE COLLECTIONS
Unfunded State Revenue Collections 29043990
CASH BALANCES JULY 1st
Budget Fund 29970979
State Revenue Collections Unfunded 299580
4127 809 02
1966
212800000
00
2128 000 00
190 325 75
410 827 03
00
45 660 39
2 774 81317
4 753 42
197465 76
191 525 30
200 461 56
2 974 087 69HHHBHHi
STATE GAME AND FISH COMMISSION
145
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees167295144 139085650
Fees Retained at Source 19490875 19032575
Employers Contributions for
Retirement 9080982 84134 08
Social Security 6174173 4450575
Health Insurance 3122784 2606545
Total Personal Services205163958 1735887 53
Travel Expense 3750155 3134317
Supplies and Materials 35314494 265701 51
Communications 5949657 4886923
Heat Lights Power and Water 1723883 17300 51
Printing and Publicity llo26106 512957
Repairs and Alterations 6149527 91 37515
Rents 2137557 1827136
Insurance and Bonding 161008 2 57270
Contracts with State Agencies 6s 64968 39 972 91
Indemnities L 87793 28787
Equipment Purchases 46479912 35061769
Miscellaneous 272973 3 08528
Total Expense325181991 265916948
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 171998 000
Contracts 3434193 745920
Total Outlay 3606191 745920
Total Expense and Outlay328788182 2 666 62868
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 1635386 475342
CASH BALANCES JUNE 30th
Budget Fund 53013764 29970979
State Revenue Collections Unfunded 29343570 299580
4127 809 02 2 974087 69146
STATE GAME AND FISH COMMISSION
COMMENTS
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on June 30
1967 with an operating surplus of 18550753 after providing reserves of
1496982 for liquidation of accounts payable 29343570 for revenue col
lections to be transferred to the State Treasury 20092189 for purchase
orders outstanding 2690230 for contracts to mature 1525100 for funds
due or received from employees for retroactive pay increases pending final
court action 9511448 representing balance of funds received from sale of
land in Dougherty County for U S Government in a prior year 175890
for deposits on badges 368433 for Federal Land and Water Program and
220670 for accounts receivable pending collection
Assets on June 30 1967 consisted of 82357334 cash on hand and in
banks and 1617931 accounts receivable The Commission held employees
checks totaling 1106430 to apply on the accounts receivable due from
employees pending final court action
STATE REVENUE COLLECTIONS
In the fiscal year ended June 30 1967 2693353 was collected from sale
of various commercial business license taxes 223416080 from regular hunt
ing and fishing licenses 12946250 from motor boat licenses 3686900 from
sale of magazine subscriptions and 9173450 from other licenses and permits
sold making a total of 251916033
The 251916033 total State revenue collected in the fiscal year ended
June 30 1967 together with 299580 held by the Commission at the begin
ning of the period made a total of 252215613 to be accounted for
Of this 252215613 in revenue funds 19490875 was retained at the
source as collecting fees by the agents appointed to sell hunting and fishing
licenses and 203381168 was transferred to the State Treasury leaving
29343570 on hand at June 30 1967 to be funded in the next period
For summary and comparative purposes regular hunting and fishing li
censes sold in the past three years before deductions for collecting costs re
tained at the sources are compared in the following statement
YEAR ENDED JUNE 30th
1967 1966 1966
Hunting and Fishing Licenses Sold223416080 1 741 92392 156547605HHHH
HODHHI

HHHHHB

147
STATE GAME AND FISH COMMISSION
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the State Game and Fish Com
mission for the year ended June 30 1967 was 280000000
In addition to the 280000000 provided as the current years appropri
ation the Commission received 11688610 from the U S Government for
reimbursements on DingellJohnson projects 24850732 on Pittman
Robertson projects 6692683 on Marine Fisheries projects 1723095 on
Land and Water projects and 7384972 was received from rents sale of used
equipment and other sources making total State revenue allotments of
332340092
The 332340092 total State revenue allotments and the 29970979 cash
balance on hand at the beginning of the period made a total of 362311071
available with which to meet expenditures approved on budget for the fiscal
year
305691116 of the available funds was expended in the year for budget
approved items of expense 3606191 was paid for building and improve
ments and 53013764 remained on hand June 30 1967 the end of the fiscal
year
The first lien on this remaining cash balance is for liquidation of outstand
ing accounts payable including purchase orders outstanding and providing
funds for the special reserve accounts The remaining surplus of 18550753
is to be returned to the State Treasury as required by law
In addition to the 309297307 operating cost paid by the Commission
there is also considered as cost the 19490875 in fees retained at the source by
agents selling hunting and fishing licenses and permits as provided by law148
STATE GAME AND FISH COMMISSION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the State Game and Fish Com
mission for the past three years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
Administration 18557441 15633067 16021899
Program and Planning 24753691 16139928 11314779
Field Operations186937899 150803898 132177216
DingellJohnson 19262540 19022782 19790698
PittmanRobertson 44902217 39476314 33490688
Marine Fisheries 10294818 3176812 00
Anadromous Fish 1847579 00 00
Land and Water 2741122 00 00
Special ProjectRhett Island I
Water Control SystemL 00 3939992 717740
Refund Department of Defense 00 562500 3937500
3092 97307 2476302 93 2 095 75520
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Feesl 67295144
Employers Contributions for
Retirement 9080982
Social Security 6174173
Health Insurance 3122784
Total Personal Services1856 73083
Travel Expense 3750155
Supplies and Materials 35314494
Communications 59496 57
Heat Lights Power and Water 1723883
Printing and Publicity 11026106
Repairs and Alterations 6149527
Rents 2137557
Insurance and Bonding 161008
Indemnities 187793
Contracts with State Agencies
Merit System 564732
Department of Defense 00
University of Georgia 5450236
Georgia Experiment Station 8 50000
Equipment Purchases 46479912
Miscellaneous 2 729 73
Total Expense305691116
1 390 856 50 1 268 975 63
8413408
44 505 75
2606545
1 545 561 78
31 34317
265 701 51
48 869 23
17 300 51
51 299 57
91 37515
18271 36
2 572 70
2 872 87
6495 55
5 62500
39102 36
00
350 617 69
3085 28
74 585 96
37 904 94
2347393
1 404 94046
29492 75
254 91947
45 834 39
17215 50
3536726
52 51410
2073126
507583
6 87816
4 964 83
39 37500
9 636 36
00
204 85948
1 01214
2 468 843 73 2 05406699
2IHHIHHH
1966 1965
OUTLAY
Lands Buildings and Permanent
Improvements 3606191 745920 4168821
Number of Employees on Payroll
June 30th

149
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
BY OBJECT Contd
1967
Total Expense and Outlay309297307 247630293 2095 75520
Fees Retained at Source
By Agents selling Hunting and
Fishing Licenses 19490875
190325 75 22753700
Total Cost328788182 266662868 232329220
281
259
236
GENERAL
Members of the State Game and Fish Commission on June 30 1967 are
listed in the unit report The eleven members of the State Game and Fish
Commission are bonded for 100000 each as required by law Mr Rosser
Malone former Director of the State Game and Fish Commission was
bonded for 1000000 Mr George T Bagby Director of the State Game and
Fish Commission is bonded for 1000000
The following named employees are bonded with Surety Bonds covering
the faithful performance of duties and the honest accounting for all moneys
securities and other property coming into the possession of the said employees
as principal Mr David H Gould for 1000000 Mr Robert W Busby for
1000000 all other employees of the State Game and Fish Commission were
placed under Public Employees Blanket Bond for 1000000 Agents of the
State Game and Fish Commission selling hunting andor fishing licenses are
covered by Faithful Performance Schedule Bond this bond covers agents
in various amounts as set out in the bond
The State Game and Fish Commission began the publication of a monthly
magazine Georgia Game and Fish with the October 1966 issue The costs
of printing mailing and other expenses of publishing this magazine are paid
from the General Operating Fund of the Commission and are shown as a part
of the cost of the Program and Planning Division Subscription rates for this
magazine are one dollar 100 for one year or two dollars fifty cents 250
for three years No advertising is accepted150
STATE GAME AND FISH COMMISSION
The Commission fixed the Directors salary at 1750000 per annum and
Mr Malone as Director was paid 145800 per month or 72900 per each
half month through December 31 1966 which was changed January 1 1967
to 145900 per month or 72950 each pay period Mr Malones term of
office expired on February 9 1967 therefore he was due nine days pay for
the first half of February at the rate of 48633 per day which amounted to
43770 On February 9 1967 Mr Malone received check number 21582 for
195855 which with payroll deductions represented a gross salary payment of
264440 or gross overpayment of 220670
Mr Malone has made refund in the current fiscal year as requested and
this will be shown as a receipt in the next audit report
In the months of October and November 1966 certain employees of the
State Game and Fish Commission were granted pay raises retroactive to
July 1 1966 and again in February 1967 another pay raise was granted
and this raise was also retroactive to July 1 1966 The total amount of the
retroactive part of the raises was 1525100
Retroactive compensation to State employees is prohibited by Article VII
Section I Paragraph II subsection 2 of the Constitution of the State of
Georgia
Hunting andor fishing licenses are sold by various agents in each of the
counties of the State with accounting control in the office of the State Game
and Fish Commission The agents are allowed a commission of 25 for each
license sold Bonded agents remit to the State Game and Fish Commission
after licenses are sold the others remit for licenses at the time they are re
ceived and return any unsold licenses for a refund or exchange for next seasons
licenses
See appendix to the unit report for list of motor vehicles owned and
operated by the State Game and Fish Commission as of June 30 1967 The
Commission had no airplane as of June 30 1967 but had one under order
that was delivered after July 1 1967 at a cost price of 4180641B
151
JEKYLL ISLAND COMMITTEE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 65000000 65000000
Budget Balancing Adjustments 00 00
Total Appropriations 65000000 65000000
CASH BALANCES JULY 1st
Budget Fund 00 00
65000000 65000000
DISBURSEMENTS
BUDGET FUND
Expense
ContractsJekyll Island Authority 65000000 65000000
CASH BALANCES JUNE 30th
Budget Fund 00 00
65000000 65000000
ImMMMSH
153
DEPARTMENT OF MINES MINING AND GEOLOGY
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 5533397
Unauthorized Checks IssuedAuthorized Signature
of Department Director forged and funds em
bezzeled andor fraudulently taken by Grady C
Archer 5020000
Part Restitution by Grady C Archer
August4 1959648826 4371174
Total Current Assets
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
9954571
1410318
RESERVES
For Contracts to Mature
Georgia Tech Research Institute 40 530 79
U S Geological Survey 120000 4173079
For Doubtful Account Receivable
SURPLUS
None
43 711 74
Total Current Liabilities Reserves and Surplus
85442 53
00
9954571154
DEPARTMENT OP MINES MINING AND GEOLOGY
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriationsr 43220000 46450000
Budget Balancing Adj ustments 3 81649 15 74000
Net Appropriations 42838351 44876000
Revenue Retained
Earnings from Development Services 3257500 3707500
Total State Revenue Allotments 46095851 485835 00
CASH BALANCES JULY 1st
Budget Fund 10103700 6800893
56199551 55384393
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 27410689
Employers Contributions for
Retirement 564816
Social Security 256159
Health Insurance 1 36464
Total Personal Services 28368128
Travel Expense 494820
Supplies and Materials 307484
Communications 3232 78
Heat Lights Power and Water 600
Printing and Publicity 2892285
Repairs and Alterations 42232
Rents 189407
Insurance and Bonding 12100
Contracts with State Agencies 12433377
Equipment Purchases 1152706
Miscellaneous 28563
Total Expense 46244980
CASH BALANCES JUNE 30th
Budget Fund 9954571
26401986
410500
1 80914
119420
27112820
3 54113
311424
2183 47
900
711835
56541
97200
63000
15531403
7 95528
275 82
45280693
10103700
56199551 55384393iHHHBMaBH
155
DEPARTMENT OF MINES MINING AND GEOLOGY
COMMENTS
FINANCIAL CONDITION
The Department of Mines Mining and Geology ended the fiscal year on
June 30 1967 with no surplus after providing the necessary reserves of
1410318 to cover outstanding accounts payable and reserving 4173079
for contracts to mature and 4371174 for doubtful accounts receivable
representing balance due by Grady C Archer for unauthorized checks issued
in 1959
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 1967 including supplemental
appropriation was 44920000 less 2081649 budget balancing adjustment
leaving a net appropriation of 42838351
In addition to the 42838351 provided as the current years appropria
tion 3257500 was received from water resources projects making total
State revenue allotments for the year 46095851
The total State revenue allotment of 46095851 and the 5732526 cash
in bank at the beginning of the fiscal period made a total of 51828377 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
44980 of the available funds was expended in the year for budget
approved items of expense and 5583397 cash remained in the bank on June
30 1967 the end of the fiscal year
The cash balances used above do not include the 4371174 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 Disbursements156
DEPARTMENT OF MINES MINING AND GEOLOGY
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
BY OBJECT 1967 1966 1965
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees 274106 89 264019 86 243 70001
Employers Contribution for
Retirement 564816 410500 365384
Social Security 256159 180914 127259
Health Insurance 136464 119420 120239
Total Personal Services 283 68128 27112820 249 82883
Travel Expense 494820 354113 226270
Supplies and Materials 307484 311424 4 71177
Communications 323278 218347 481805
Heat Light Power and Water 600 900 6725
Printing and Publicity 2892285 711835 1999033
Repairs 42232 56541 90930
Rents 189407 97200 88100
Insurance and Bonding 12100 63000 14952
Equipment Purchases 1152706 795528 2055612
Contracts with State Agencies 124 33377 155 31403 23205
Miscellaneous 28563 27582 41390
Total Expense 46244980 45280693 30482082
Number of Employees on Payroll
June 30th 10 n io
GENERAL
Litigation against the Trust Company of Georgia and the Bank of Forest
Park by the State to recover the balance of 4371174 embezzled andor
fraudulently taken by Grady C Archer in previous years had not been con
summated at the close of the fiscal year on June 30 1967 Suits against these
two banking institutions by the State were in the hands of the States Attorney
General at the time of this examination
On March 8 1965 A S Furcron was appointed Director of the Depart
ment and is bonded in the amount of 1000000
A schedule bond covers employees of the Department of Mines Mining
and Geology with limited liability of 2000000 on each employee157
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 94782748
Private Trust and Agency Funds 336346 95119094
Accounts Receivable
U S GovernmentFort Yargo Dam
Construction 102637
Due for Excessive Payments
Personal Services 40
Travel 168
Equipment 1500 1708 104345
Concession InventoriesParks 3045336
Total Current Assets 98268775
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Budget FundAccounts Payable 101199 78
RESERVES
Budget Fund
For Contracts to Mature 7796800
For Due to ParksConcessions
and Rentals 20257
For Park Concession Inventories 3045336
For Land and
Water Project
Commitments 2 95700670
Less Commit
ments from
U S Govern
ment1939 62429
Jekyll Island
State Park
Authority 24768535 769 69706 87832099
Private Trust and Agency Funds 336346 88168445
DEFICIT
Operating Deficit 19648
Total Current Liabilities Reserves and
Deficit 98268775158
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations198950000 196100000
Budget Balancing Adjustments 500000 465000
Total Appropriations199450000 196565000
Revenue Retained
GrantsU S Government 113021101 296478
Interest Earned 975694 00
Earnings from Services 59623139 45256782
Total State Revenue Allotments 3730 69934 242118260
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 3949517 50 800 88
STATE REVENUE COLLECTIONS
Unfunded State Revenue Collections 00 1 10657
CASH BALANCES JULY 1st
Budget Fund 23355245 15888720
Private Trust Funds 107687 86516
State Revenue Collections Unfunded 00 110657
4002 67009 2 631 735 84MMBMH
159
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 83775812 66789722
Employers Contributions for
Retirement 3672518 2841003
Social Security 2274609 1534177
Health Insurance 1641116 1301177
Total Personal Services 91364055 72466079
Travel Expense 36 736 72 28 71445
Supplies and Materials 134 688 77 111 482 79
Communications 2198069 2109708
Heat Lights Power and Water 6092567 4323920
Printing and Publicity 2229030 2172673
Repairs and Alterations 3394752 3151507
Rents
Regular 1549333 972816
Authority Rentals 97100000 98600000
Insurance and Bonding 64100 1818601
Contracts with State Agencies 2199459 4685646
Indemnities 130669 1511838
Equipment Purchases 12580105 12177520
Miscellaneous 1821644 1222884
Total Expense237866332 219232916
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 12667597 4491350
Travel Expense 182098 00
Supplies and Materials 7137549 5301108
Printing and Publicity 110171 2600
Rents 1120970 650975
Contracts 37020852 1929139
EquipmentNew 5536862 3043647
Total Outlay 63776099 15418819
Total Expense and Outlay301642431 234651735
PRIVATE TRUST FUNDS
Private Trust Funds Disbursements 3505484 5274291
CASH BALANCES JUNE 30th
Budget Fund 94782748 23355245
Private Trust Funds 336346 107687
State Revenue Collections Unfunded 00 00
400267009 263173584160
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
COMMENTS
FINANCIAL CONDITION
The Department of Parks Historical Sites and Monuments ended the
fiscal year on June 30 1967 with an operating deficit of 19648 after pro
viding reserves of 10119978 for liquidation of outstanding accounts pay
able 7796800 for contracts to mature 20257 for park concessions and
rentals 3045336 for park concession inventories 76969706 for land and
water project commitments and 336346 for Private Trust and Agency
Funds due on tbis date
The Departments operating expenditures are funded by appropriations
and revenue from operation of the various park facilities Bad weather in
May and June 1967 could have caused the park revenue to fall below antici
pated receipts If this is the case the reduced revenue could account for the
deficit position shown by the Consolidated Balance Sheet on June 30 1967
Our examination of the Departments fiscal operations indicates a need for
better control of budget forecasts as well as recording of information
STATE REVENUE COLLECTIONS
In the fiscal year ended June 30 1967 the Department of Parks Historical
Sites and Monuments received 1000 from sales of public property and
57600 from rents or easements for a total of 58600 The 58600 received
was transferred to the State Treasury during the fiscal year ended June 30
1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operating the Department of Parks Historical
Sites and Monuments in the year ended June 30 1967 was 102350000 To
meet expenditures approved on budget this was increased to 104350000 by
a transfer of 2000000 from the State Emergency Fund State appropri
ations for special rentals due were 26600000 for State Park Bonds and a net
appropriation of 68500000 for Stone Mountain Memorial Association The
three appropriations together made total appropriations in the amount of
199450000
In addition to the 199450000 provided as the current years appropria
tion the Department had 59554801 revenue from earnings from the various
State parks 36963 from vendors compensation from Georgia Sales Tax
31375 from sale of equipment 975694 from interest on investments land161
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
and water project funds 125728 from the US Government for Fort Yargo
Dam construction work and a net of 112895373 from the US Government
for participation in completed cost of Bureau of Outdoor Recreation or land
and water projects making net State revenue allotments for the year
373069934
The net State revenue allotment of 373069934 and the 23355245
cash balance on hand at the beginning of the fiscal period made a total of
396425179 available to cover the cost of operating the Department in the
fiscal year ended June 30 1967
140766332 of the available funds was expended for budget approved
items of current expense 26600000 was paid as rental to the Jekyll Island
State Park Authority 2000000 rental to the Lake Lanier Islands Develop
ment Authority 68500000 rental to the Stone Mountain Memorial Asso
ciation and 63776099 was paid for outlay 94782748 remained on hand
June 30 1967 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 1967
General Office Administration 407 392 72
General Maintenance 105364693
Planning Division 00
Alexander H Stephens Memorial Park 36113 55
Amicalola Falls State Park 2433173
Bainbridge State Park Area 409349
Blackburn State Park 1611255
Black Rock Mountain State Park 33 73506
Bobby Brown State Park 1283288
Chehaw State Park 4814847
Cloudland Canyon State Park 2523125
Crooked River State Park 3226509
Elijah Clark State Park 4062101
Fairchild State Park 113990
Fort Mountain State Park 28 885 69
Fort Yargo State Park 3664484
Franklin D Roosevelt State Park 58 65503
George Washington Carver State Park 902255
Georgia Veterans Memorial Park 5011057
Gordonia Alatamaha State Park 20 36314
Hard Labor Creek State Park 6847240
Hawkinsville State Park 28834
High Falls State Park 5260817
1966
1965
400 529 98 27262018
06053326 103333160
00 23 816 51
34 645 53 40 58147
17 983 59 12 666 91
2 683 21 3 636 30
00 00
19 174 84 12 628 86
8 365 49 8 840 68
1754754 15 627 20
33 946 21 11 912 37
27 497 29 25 87444
38 392 23 81 47012
1 355 65 52267
26 231 20 1219616
67 71001 10231413
58987 40 60084 74
9 795 25 7 926 06
44 011 31 3467338
10088 77 8902 96
3435443 6903777
00 00
00 00
162

DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
YEAR ENDED JUNE 30th
BY ACTIVITY Contd 1967 1966 1965
Indian Springs State Park 4856158 4461568 4514900
Jeff erson Davis Memorial Park 1588020 990908 592898
Keg Creek State Park 13 32321 4410 78 14 971 92
Kolomoki Mounds State Park 2927050 2905040 2343597
LauraS Walker State Park 3576971 3201280 5554149
Lincoln State Park 506864 462762 305396
Little Ocmulgee State Park 41 74800 30 908 74 2250724
Magnolia Springs State Park 6012594 2818416 24 04045
Moccasin Creek State Park 1558268 00 00
Nancy Hart State Park 00 00 908
Red Top Mountain State Park 62 877 51 4815108 7434314
Reed Bingham State Park 2568612 2530719 3 08386
Seminole State Park 1961278 1718380 3925080
Senoia State Park 00 9750 65409
Stephen Collins Poster State Park 2910961 30 79039 2181932
Tugaloo State Park 2635848 1292004 00
Unicoi State Park 2544442 2130021 1932566
Victoria Bryant State Park 1156711 1260654 922245
Vogel State Park 11638265 7959738 4765625
Yam Grande State Park 30146 101077 186810
Land and Water Program 37303835 00 00
301642431 234651735 225052627
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Pees 83775812
Employers Contributions
Retirement 3672518
Social Security 22 74609
Health Insurance 1641116
Total Personal Services 913 640 55
Travel Expense 3673672
Supplies and Materials 13468877
Communications 21980 69
Heat Lights Power and Water 6092567
Printing and Publicity 22290 30
Repairs and Alterations 3394752
Rents 98649333
Insurance and Bonding 64100
Indemnities lt 306 69
Contracts with State Agencies 21994 59
Equipment Purchases 125 80105
Miscellaneous 1821644
Total Expense237866332
66789722 52063887
28 410 03
15 341 77
13 Oil 77
724 660 79
28 714 45
111 482 79
21 097 08
43 239 20
21 726 73
31 51507
995 72816
1818601
15118 38
46 85646
121 77520
1222884
2251942
1142806
10245 65
564 832 00
24 478 80
80 626 71
15 288 62
35 82213
11 83393
28 397 21
980 824 78
1424 82
4466 25
2629120
8331047
1016441
219232916 1 867 76133
163
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
YEAR ENDED JUNE 30th
BY OBJECT Contd 1967 1966 1965
OUTLAY
Lands Buildings and Permanent
Improvements 58239237 12375172 36910918
Equipment 5536862 3043647 1365576
Total Outlay 63776099 15418819 38276494
Total Expense Outlay301642431 2 346 51735 225052627
Number of Employees on Payroll
June 30th 105 101 133
Includes Salaried Employees only
PARKS AND CONCESSIONS
A summary of the operations of the concessions and other activities at the
various State parks is shown on page 22 with a statement of the receipts and
disbursements at each park on pages 62 through 103 of the unit report
These statements on the parks operations were made from records sub
mitted by the superintendents of the parks on those parks where the conces
sions 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
OTHER PARKS
All other State parks are operated by the Department of Parks with the
park superintendent in charge Net profit from each facility is transferred to
the Departments general operating account
GENERAL
Mr Horace G Caldwell Director of Parks Historical Sites and Monu
ments is bonded for 2500000 Mr John L Gordon Sr has been appointed
to succeed Mr Horace G Caldwell as Director of Parks Historical Sites and
Monuments effective October 1 1967 Mr Gordon has filed surety bond for
2500000 The Department of Parks has Public Employees Blanket Bond
written for 1000000 The Deputy Director Assistants to the Director
Chief Engineer and the Personnel and Fiscal Officer are bonded for an addi
tional 1500000 each as provided by riders to bend1

WHHHi
165
STATE SOIL AND WATER CONSERVATION COMMITTEE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 5170950
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 218519
RESERVES
None 00
SURPLUS
To be Refunded to State Treasury 4952431
Total Current Liabilities Reserves and Surplus 5170950
Surplus was refunded to State Treasury July 11 1967166
STATE SOIL AND WATER CONSERVATION COMMITTEE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 40000000 40000000
Budget Balancing Adjustments5149951 2213595
Net Appropriations 34850049 37786405
CASH BALANCES JULY 1st
Budget Fund 5978025 2667595
40828074 40454000
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 5192522
Employers Contributions for
Social Security 43851
Total Personal Services 5236373
Travel Expense 6 627 61
Supplies and Materials 1538737
Communications 2619 98
Printing and Publicity 9 267 78
Repairs and Alterations 9735
Rents qq
Equipment Purchases r 14730
Miscellaneous 00
Total Expense 91 5U 12
Outlay
Lands Buildings and Permanent Improvements
Contracts 26506012
Total Expense and Outlay 35657124
CASH BALANCES JUNE 30th
Budget Fund 5170950
40828074
54144 63
382 97
54527 60
6 370 70
10 06513
2 502 70
8 035 86
299 95
2500
2 683 76
3730
84 54800
260211 75
344 759 75
59 780 25
404 540 00
IMaHMi
167
STATE SOIL AND WATER CONSERVATION COMMITTEE
COMMENTS
FINANCIAL CONDITION
The State Soil and Water Conservation Committee ended the fiscal year
on June 30 1967 with a surplus of 4952431 after providing reserve of
218519 for liquidation of accounts payable and outstanding purchase
orders
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the State Soil and Water Con
seivation Committee in the year ended June 30 1967 was 40000000 less
5149951 budget balancing adjustment leaving a net appropriation of
34850049
The 34850049 net State revenue allotment together with the 5978025
cash balance on hand at the beginning of the fiscal period made a total of
40828074 with which to meet expenditures approved on budget for the year
ended June 30 1967
9151112 of the available funds was expended for budget approved items
of expense 26506012 for outlay and 5170950 remained on hand June
30 1967 the end of the fiscal year
168
STATE SOIL AND WATEE CONSERVATION COMMITTEE
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the State Soil and Water Con
servation Committee for the past three years are compared in the follow
ing statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 5192522 5414463 4714264
Employers Contribution for
Social Security 43851 38297 33499
Total Personal Services 5236373 5452760 4747763
Travel Expense 662761 637070 622a 11
Supplies 1538737 1006513 9 90177
Communications 261998 250270 2589 33
Printing and Publicity 926778 803586 5 08882
Repairs and Alterations 9735 299 95 152 33
Rents 00 2500 00
Equipment 514730 268376 633016
Miscellaneous
Freight and Express 00 3730 32 10
TotalExpense 9151112 8454800 7779525
OUTLAY
Lands Buildings and Permanent
Improvements 26506012 26021175 19978188
Total Expense and Outlay 356 571 24 344 759 75 277 57713
Number of Employees on Payroll
June30th 4 4 4mmB
169
STATE SOIL AND WATEB CONSERVATION COMMITTEE
GENERAL
Outlay disbursements for lands buildings and permanent improvements
in the year ended June 30 1967 amounted to 26506012 paid to the U S
Department of Agriculture Soil Conservaticn Service for watershed planning
and development The agreement between the State Soil and Water Con
servation Committee and the Soil Conservation Service USDA for the
planning and development of watersheds for the period July 1 1966 to
June 30 1967 is quoted in the unit report
The State Soil and Water Conservation Committee was composed of the
members listed in the unit report as of June 30 1967
In the period under review 4500 was expended for 300 ball point pens
with the Soil Conservation District Seal and the Briar Creek Soil and Water
Conservation District name imprinted on them This is not a proper expendi
ture of budget funds therefore reimbursement should be secured and deposit
made to the State Soil and Water Conservation Committees operating
account
3Biwwra
m
171
STONE MOUNTAIN MEMORIAL COMMITTEE
CASH RECEIPTS 1967
1966
BUDGET FUND
State Revenue Allotments
Appropriations 40000000 40000000
Budget Balancing Adjustments 00 00
Total Appropriations 40000000 40000000
00 00
CASH BALANCES JULY 1st
Budget Fund
40000000 40000000

DISBURSEMENTS
BUDGET FUND
Expense
Rents
Authority RentalsStone Mountain
Memorial Association
40000000 40000000
CASH BALANCES JUNE 30th
Budget Fund
00
00
40000000 40000000

173
STATE BOARD OF CORRECTIONS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund233860376
Private Trust and Agency Funds
Reidsville State Prison11409325
Special FundState Penal and
Rehabilitation Authority259 87923
State Income Tax 494744
Social SecurityEmployees
Contributions 3520740 41413732 275273108
Accounts Receivable
Georgia State Prison Industries
Administration
Inmate Labor and Miscellaneous
7 84324
223785
Total Current Assets
1008109
2 762 81217
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
Regular Accounts 364i 70721
Employers Contribution to Social Security 34 866 55
Total Current Liabilities
39957376
RESERVES
For Contracts to Mature158249464
For Special Rental
Georgia Prison Industries Administration 37500000
For Private Trust and Agency Funds
Reidsville State Prison11409325
Special FundState Penal and
Rehabilitation Authority259 87923
State Income TaxEmployees 494744
Social SecurityEmployees 3520740 41412732 237162196
DEFICIT
For Operations
8383 55
Total Current Liabilities Reserves and
Deficit
2762 81217174
STATE BOARDOF CORRECTIONS
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 749200000
Budget Balancing Adjustments 8340524
Net Appropriations 740859476
Revenue Retained
Earnings from Services 97555215
Total State Revenue Allotments 8 384146 91
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1 639 01451
CASH BALANCES JULY 1st
Budget Fund 80517677
Private Trust Funds 22581124
1105414943
1966
515000000
6110000
521110000
935182 27
614628227
1012 22587
335247 31
42836559
792212104175
STATE BOARD OF CORRECTIONS
DISBURSEMENTS
1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees2 965 71635
Employers Contributions for
Retirement 218 734 53
Social Security 11469801
Health Insurance 5616480
Total Personal Services 335531369
Travel Expense 10534373
Supplies and Materials 2311 447 58
Communications 3882092
Heat Lights Power and Water 15283511
Printing and Publicity 1808876
Repairs and Alterations 35 698 61
Rents
Regular 908350
Authority Rentals 40000000
Insurance and Bonding 2553520
Contracts with State Agencies 1258461
Indemnities 2284894
Equipment Purchases 22385848
Miscellaneous 342083
1966
2301416 94
180303 73
8082317
44 686 99
2 607230 83
101241 73
1 93819158
3453427
15530052
587315
2911846
300037
52500000
1928 60
1381536
2549513
186 53161
346132
Total Expense 671487996 563072293
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 120047 38
Supplies and Materials 640609
Repairs and Alterations 384000
Rents 22045
Contracts 1200000
EquipmentNew 613822
107500
30 821 37
4300
1400
1287600
80051
Net Outlay 13583996 4562988
Total Expense and Net Outlay685071992 5676352 81
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 1490 85327 121478022
CASH BALANCES JUNE 30th
Budget Fund 233860376 80517677
Private Trust Funds 37397248 22581124
1105414943 792212104176
STATE BOARD OF CORRECTIONS
COMMENTS
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30 1967
with a deficit of 838355 after providing the necessary reserve of 39957376
for accounts payable 158249464 for contracts to mature 37500000 for
special rental to Georgia Prison Industries Administration and 41412732
for Private Trust and Agency Funds held on this date
This deficit resulted from the Boards failure to include 2845449 in
accounts payable on its statement of cash position at June 30 1967 and
leaving off 1008109 in accounts receivable and 998985 in checks in transit
with the assets
Based on the statement of cash position filed with the Budget Bureau
showing a surplus of 9540524 at June 30 1967 the Budget Bureau lapsed
this amount from the Boards undrawn allotment in the State Treasury as
required by law Had the assets and liabilities been properly shown the Board
would have shown a surplus of 8702169 instead of the 9540524 and would
have had no deficit after action of the Budget Bureau177
STATE BOARD OF CORRECTIONS
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 1967 was 97555215
which was retained by the Board as reimbursement of expense incurred in
operations as authorized by Legislative Act approved February 25 1949
Revenue receipts retained the past year are compared with collections by
the Board in the two previous fiscal periods as follows
YEAR ENDED JUNE 30th
1967 1966 1965
Farm Sales
Cotton Program 156653 85200 00
Hides and Fats 239614 220848 1483 86
Tobacco Program 147555 173914 1560 28
Peanuts and Pecans 183000 149500 00
VegetablesGeorgia Prison Indus
tries Administration 3227209 00 00
Wheat and Grain Program 68619 00 00
CowsandHogs 00 1126695 2038a90
Other 19424 94437 00
4042074 1850594 2343304
Industrial Department Sales
Tags and Markers 00 1096335 37286475
Printing 00 728412 763510
00 1824747 38049985
Inmate Labor 10748450 9404050 8223300
Road Contracts 78765750 77411950 80325000
Other Sales and Income
Sale of Inventory Stock 2736304 00 00
Sale of Inventory Equipment 724759 00 00
Sale of Scrap Metal 170936 00 oo
Utility Service 00 1732073 1693640
Insurance Recoveries 00 122908 53670
Other Receipts 366942 1171905 4019a 40
3998941 3026886 5767250
97555215 93518227 134708839178
STATE BOARD OF CORRECTIONS
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the State Board of Corrections
for the year ended June 30 1967 was 709200000 less 8340524 budget
balancing adjustment leaving a net appropriation of 700859476 for
operations
Appropriation for outlay in the fiscal year ended June 30 1967 was
40000000
In addition to the 740859476 provided by allotment of State funds the
Board collected and retained revenue amounting to 97555215 as previously
referred to making total State revenue allotments for the year 838414691
The 838414691 total State revenue allotment together with the
80517677 cash balance on hand at the beginning of the fiscal period made a
total of 918932368 available with which to meet expenditures approved on
budget for the fiscal year ended June 30 1967
671487996 of the available funds was expended for budget items of
expense 13583996 for outlay and 233860376 remained on hand June
30 1967 the end of the fiscal year
COMPARISON OF OPERATING COSTS
The Boaids expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
Administration 44987987 41354361 25715410
Main Institution 2262648 82 1 80508114 1 954 64870
Industries 00 3549674 10841225
Soap Factory 00 3996843 4029332
Garment Factory 00 15632 7747973
Farms 48187316 41093436 41536653
State Penal and Rehabilitation Auth 40000000 40000000 51377200
Georgia Industrial InstituteAlto 107769657 84719586 72618970
Georgia Prison Industries Adminis 00 12500000 00
Prison Branches2178 62150 1 66996983 152125545
685071992 567635281 561457178179
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
BY OBJECT 1967 1966 1965
EXPENSE
Personal Services
Salaries Per Diem Fees and Labor2 965 716 35 230141694 2126193 89
Employers Contributions for
Retirement 21873453 18030373 23003667
Social Security 11469801 8082317 7081628
Health Insurance 5616480 4468699 4104279
Total Personal Services3 355313 69 2607230 83 246808963
Travel Expense 10534373 10124173 9534363
Supplies and Materials231144758 193819158 199172752
Communications 3882092 3453427 2912631
Heat Light Power and Water 152 83511 15530052 13000111
Printing and Publicity 1808876 587315 406374
Repairs and Alterations 3569861 2911846 2718468
Rents 40908350 52800037 40056370
Insurance and Bonding 2553520 192860 2104809
Indemnities 2284894 2549513 3575651
Contract with State Agency 1258461 1381536 1217372
Equipment Purchases 22385848 18653161 15851130
Miscellaneous 342083 346132 453875
Total Expense6 714 879 96 5 630 72293 537812869
OUTLAY
Lands and Buildings 12970174 4482937 19144246
EquipmentNew 613822 80051 4500063
Total Outlay 13583996 4562988 23644309
Total Expense and Outlay6850 71992 5676352 81 561457178
Average Daily Inmate Count All Units 4 676 4 800 4 783
Number of Employees on Payroll
June 30th 722 599 554
Figures on the number of inmates furnished by officials of the State Board
of Corrections covering all the prison branches show a decrease in average
daily inmate count from 4800 to 4676 a net decrease of 124 in the year ended
June 30 1967180
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 1967 amounted to 77741993 which with
a balance of 9820769 on hand at the beginning of the period made a total of
87562762 to be accounted for Of this amount 76153437 was disbursed
for objects of trust and 11409325 remained on hand June 30 1967 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 prisons 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 unit report are the personal funds of the
inmates at the Reidsville State Prison 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 Correc
tions and have not been audited by the Department of Audits
On June 30 1967 the Board held 25987923 of State Penal and Re
habilitation Authority Funds 494744 State of Georgia income tax with
holdings and 3520740 Social Security withholdings The State of Georgia
income tax withholdings and the Social Security withholdings were remitted
in July 1967
GENERAL
In the audit report for the fiscal year ended June 301966 an account re
ceivable for 1660557 was shown due from the City of Baxley Georgia
This has been covered in previous audit reports
1

181
STATE BOARD OF CORRECTIONS

In the fiscal year ended June 30 1967 one 1967 9passenger Biscayne
station wagon two 15passenger buses and one used 60passenger bus were
purchased by the State Board of Corrections
Information regarding the purchasing and use of these vehicles as to
whether or not they were acquired as passengercarrying vehicles which is
prohibited by law and the Attorney Generals opinion in reference to a pre
vious 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 402003 and 409902 regarding motor vehicles These
Code Sections are quoted in Appendix to the unit report
In the fiscal year ended June 30 1967 equipment and supplies of the
Georgia State Prison Industries were sold to the 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 equipment and supplies has been credited
to miscellaneous income for the year ended June 30 1967
Public Employees Blanket Bond was on file and presented for examina
tion covering all employees and officials with the exception of Board Mem
bers for 2500000
Members of the State Board of Corrections of June 30 1967 are listed in
the unit report
183
DEPARTMENT OF DEFENSE
CONSOLIDATED BALANCE SHEET

JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund
Military Division 1989450
Georgia Military Institute 154497
Civil Defense Division 7 26575
Office of Emergency Planning 1 54566
Community Shelter Planning Program 687379 3712467
Private Trust and Agency Funds
Georgia Military Institute
U S Income Tax
9260
Total Current Assets
3721727
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders Outstanding
Military Division 1300079
424024
Civil Defense Division
Office of Emergency Planning
16409 1740512
RESERVES
For Armory Contracts to Mature
For Georgia Military Institute
For Civil DefenseFederal Funds
For Office of Emergency PlanningFederal Funds
For Community Shelter Planning ProgramFederal
Funds
For Private Trust and Agency Funds
US Income Tax
356550
154497
302551
138157
6 87379
92 60 1648394
SURPLUS
Refunded to State Treasury July 1967
Total Current Liabilities Reserves and Surplus
332821
3721727184
DEPARTMENT OF DEFENSE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 75700000 83500000
Budget Balancing Adjustments 3324516 8108359
Total Appropriations 79024516 91608359
Revenue Retained
GrantsUS Government 69084278 57119278
Earnings Recoveries 154000 101300
Total State Revenue Allotments1482627 94 1488289 37
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 20059 63 1813268
CASH BALANCES JULY 1st
Budget Fund 13628521 3664256
Private Trust Funds 09 09
Total Cash Balances163917287 1543064703a I J
DEPARTMENT OF DEFENSE
185
DISBURSEMENTS
1967
1966
BUDGET FUND
Personal Services
Salaries Wages Per Diem and Fees 58678498 54418789
Employers Contributions for
Retirement 3667170 3455674
Social Security 1798689 14 167 99
Health Insurance 937909 1030743
Total Personal Services 650 822 66 603 22005
Travel Expense 2758324 2607502
Supplies and Materials 1833094 16 275 43
Communications 1956912 19655 99
Heat Lights Power and Water 902288 8 18985
Printing and Publicity ll212 30 924531
Repairs and Alterations 3 47272 21790 52
Rents 275719 245375
Insurance and Bonding 1605530 2124351
Contracts with State Agencies 4497210 35 02751
Grants to Civil Divisions 69665356 582 809 99
Indemnities 124000 00
Equipment Purchases 2090821 29 277 11
Miscellaneous 2 48a 05 L 91324
Total Expense152508927 1377177 28
Outlay
Lands Buildings and Permanent Improvements
Contracts 5669921 1146944
Total Expense and Outlay1581 78848 1388 646 72
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 20259 72 18132 68
CASH BALANCES JUNE 30th
Budget Fund 3712467 136285 21
Private Trust Funds 00 09
1 63917287 1543064 70186
DEPARTMENT OF DEFENSE
COMMENTS
INTRODUCTION
This report covers an examination of the accounts of the Department of
Defense combining the Military Agency and the Civil Defense Agency as
created under provisions of Act of the General Assembly approved February
2 1955 This Department was previously reported as the Department of
Public Defense and prior to the year ended June 30 1957 activities of the
Military Division and the Civil Defense Division were shown separately
FINANCIAL CONDITION
The Department of Defense ended the fiscal year on June 30 1967 with
a surplus of 332821 after providing the necessary reserve of 1740512 to
cover outstanding accounts payable and reserving 356550 for armory con
tracts to mature 154497 for Georgia Military Institute 302551 for Civil
DefenseFederal Funds 138157 for Office of Emergency Planning
Federal Funds 687379 for Community Shelter Planning ProgramFederal
Funds and 9260 for Private Trust and Agency Funds held on this date
This surplus was refunded to the State Treasury in July 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Department of Defense for the
year ended June 30 1967 was 75700000 This was increased by a budget
balancing adjustment of 3324516 making total appropriation of
79024516
In addition to the 79024516 funds provided as the current years ap
propriation the Department of Defense received 69084278 from the U S
Government and 154000 from the sale of used vehicles making total State
revenue allotment of 148262794 for the fiscal year
The 148262794 total State revenue allotment together with the
13628521 cash balance on hand at the beginning of the fiscal period made a
total of 161891315 available with which to meet expenditures approved
on budget for the year ended June 30 1967
152508927 of the available funds was expended for budget items of
expense 5669921 for construction of armories and 3712467 remained
on hand June 30 1967 the end of the fiscal year
Operating costs the past year include payments of 21355675 for National
Guard Unit allowances and 48309681 grants to cities and counties from
Federal funds for Civil Defense operations and disaster areas
Federal Civil Defense funds from which grants to cities and counties
are made were handled by the State Treasurer as Custodian with disburse
ments made on authorizations signed by the State Adjutant General However
these funds are now administered by the Department of Defense through their
187
DEPARTMENT OP DEFENSE
P A account with Federal funds received by letter of credit procedure as
outlined in Office of Civil Defense Manual 78001
COMPARISON OF OPERATING COSTS
The Departments expenditures for operating costs the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
OfficeAdministration State Armor
ies Ga Military Institute Office of
Emergency Planning Radiological
Defense and Community Shelter
Planning Program 75808651 73102309 64050480
National Guard Organizations 21355675 21289340 21123294
Construction of ArmoriesBuildings 56 69921 1146944 7519013
State Active Duty Service 2537710 2831669 3070860
Grants to CitiesCounties 48309681 36991659 34047692
Contracts with State Agencies 4497210 3502751 8542844
158178848 138864672 138354183
Operation of the Radiological Defense Unit only in the fiscal year ended
June 30 1966
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees 58678498 54418789 49980144
Employers Contributions for
Retirement 3667170 3455674 3098035
Social Security 1798689 1416799 1167422
Health Insurance 937909 1030743 952113
Total Personal Services 65082266 60322005 55197714
Travel Expense 2758324 2607502 2609563
Supplies and Materials 18 330 94 1627543 24 857 31
Communications 1956912 1965599 2044940
Heat Lights and Water 902288 8189 85 709414
Printing and Publicity 1121230 924531 19312
Repairs and Alterations 347272 2179052 310296
Rents 275719 245375 475603
Insurance and Bonding 1605530 2124351 20341 67
Grants to Cities and Counties 483096 81 369 91659 34047692
National Guard Units 21355675 21289340 21123294
Contracts with State Agencies 4497210 3502751 8542844
Indemnities 124000 00 2700
Equipment Purchases 2090821 2927711 1036713
Miscellaneous 248905 191324 195187
Total Expense152508927 137717728 130835170188
DEPARTMENT OF DEFENSE
YEAR ENDED JUNE 30th
BY OBJECT Contd 1967 1966 1965
OUTLAY
Armory Construction 5669921 1146944 7519013
Total Expense and Outlay1 581 78848 1 388 64672 1 383 541 83
Number of Employees on Payroll
June30th 80 90 84
SERVICE CONTRACT DIVISION
Operation of the Service Contract Division is reported as a memorandum
account only The U S Government contributed 31262996 and the De
partment of Defense contributed 7500000 to this Division
AUTOMOBILES USED BY THE DEPARTMENT OF DEFENSE
U S Government cars are used by the Military Division of the Depart
ment and the expenses of repairs and upkeep of these cars are paid by the
Department of Defense
The Civil Defense Division of the Department of Defense owns the
vehicles listed in the unit report The unit of individual assignment of each
vehicle is indicated
BUILDING PROGRAM
A building program for construction of new armories was begun in the
year ended June 30 1954 and on page 24 of the unit report will be found a
schedule of payments that have been made from beginning of contracts
through June 30 1967
When the building program was first begun no local aid was furnished
and the State paid all of the cost above the threefourths provided by the
Federal GovernmentM I

189
DEPARTMENT OF DEFENSE
GENERAL
Bond of Adjutant General Hearn is for 1000000 Earl Bodron Service
Contract Officer is bonded for 1000000 Unit Commanders of the Georgia
National Guard and the Air National Guard are bonded for 200000 each
Executive Order under date of July 1 1963 relative to the Emergency
Resources Planning Committee is quoted in part in the unit report
As of June 1965 the Office of Emergency Planning was set apart as a
separate unit of the Department of Defense and is reported as such The office
of Emergency Planning was further implemented by issuance of Executive
Order under date of July 24 1964 and this Executive Order is quoted in
part in the unit report
In the period under review the Community Shelter Planning Program 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

MMBMi190
DEPARTMENT OF EDUCATION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund
For Operations 363733850
For Capital Outlay 309543545
State Revenue Collections Fund
5 73277395
450000 5737273
Accounts Receivable
Due from Federal Government
George Barden ActFisheries 847500
Vocational Act of 1963 331008900
Research and Special Proj ect Activity 10531300
Work Study Programs 17871400
Appalachia Funds 60600000
National Defense Education Act Funds 2 744 973 06
Library Services 2500000
Manpower Development and Training 1533084 74
Educational Improvement of Handicapped 200400
Equal Educational Opportunities 91 760 78
Adult Education 56293200
Civil Defense 5068350
National School Lunch and Special Milk
Programs 130358267
NonFood Assistance 3292800
Public Library Construction 78920900
Special Grants
P L 8910 Title I604928893
P L 8910 Title II 89807742
P L 8910 Title V 14282159 709018794
1087282
18445809 51
5 38844
1346449
85100
823858
226938
Special Education Funds DeKalb Project
Other Accounts Receivable
For Surplus Commodity Distribution
Georgia Education Authority Schools
AudioVisual Fees
Student Room and Board
Rental
Total Current Assets
1847602140
2421329535s i Al

DEPARTMENT OP EDUCATION
CONSOLIDATED BALANCE SHEET
191
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accts Payable and Purchase Orders Outstanding
Regular Accounts 1 814 70860
For N Ga Tech Voc Sen 73 33336
PorS Ga Tech Voc Sen 4455349 169682175
Social SecurityEmployers Contribution
RetirementEmployers Contribution
Employees Health InsuranceEmployers
Contribution
Due from Vocational Rehabilitation Services
Total Current Liabilities
5827607
3311527
22 73 1 78819036
15939 59
1 77225077
RESERVES
For Prior Years Encumbrances
Regular Grants1121867207
Vocational Education Grants 7295 55691
National School Lunch and
Special Milk Programs 133947166 1985370064
For Contracts to Mature
Capital Outlay Funds 209543545
Other 77364 209620909
For Revenue Collections Unfunded 450000
For Library and Textbook Orders 29477888
For Surplus Commodity Section 99582
For Surplus Property Section 157 51302
For Special Funds 2738445 2243508190
SURPLUS
For Operations
Total Current Liabilities Reserves and
Surplus
596268
2421329535
MMm192
DEPARTMENT OF EDUCATION
CASH RECEIPTS
BUDGET FUND 1967 1966
State Revenue Allotments
Appropriations27737473876 25707162338
Budget Balancing Adjustments1131253934 77 597 58
Net Appropriations26606219942 25714922096
Revenue Retained
GrantsU S Government
Vocational Education 7108 09925 420285546
School Lunch and Special Milk Programs 780727202 772808579
National Defense Program 2510435 88 3369 33711
Rural Library Extension 1 61629800 110394200
Adult Education 00 84626800
Educational TV 26219800 00
Equal Education Opportunities 9675225 00
Civil Defense 5724152 6273355
Office of Economic Opportunity 101760400 00
Coordinated ProgramVoc Rehab and
Spec Ed Serv for Mentally Retarded 3732306 2288800
Manpower and Development Training 1067101 65 2065400 72
Area Development 00 SOOOO
Civil Rights Education Activities 00 1000000
Ed of Children of Low Income Families 34 888 58209 29759 676 82
Educational Improvement for the Handi
capped 8197200 8050000
School Library Resources Textbooks and
Instructional Materials l 741807 07 1402 74192
Strengthening State Depts of Education 45476564 383J98690
Donations 273200 00
Interest Earned 138213 1830000
Earnings Educational Services 66746622 74087831
Total State Revenue Allotments32548123220 308944015 54
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 50676563 176 524 81
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 4 500 00 00
CASH BALANCES JULY 1st
Budget Fund 1946980676 1276865240
Private Trust Funds 1600000 00
State Revenue Collections Unfunded 00 00
345478 304 59 321 889192 75
DEPARTMENT OF EDUCATION
193
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 5175 591 51
Employers Contributions for
Retirement 31947572
Social Security 14986430
Health Insurance 10435781
Total Personal Services 574928934
Travel Expense 415 j80 77
Supplies and Materials 33L862 50
Communications 205 75539
Heat Lights Power and Water 5633738
Printing and Publicity 11480252
Repairs and Alterations 27268863
Rents
Regular 41017854
Authority Rentals 302736371
Insurance and Bonding 2184145
Contracts with State Agencies 17511436
Contracts with Other Agencies 75049 02
Grants to Units of University System 27205040
Grants to Civil Divisions327120683 73
Equipment Purchases 106691106
Miscellaneous 104223 87
Total Expense33906910395
1966
405825090
242944 69
90254 55
7400102
446545116
39607683
162 655 50
187 760 79
34254 95
125 88644
44 232 74
286 221 51
333203 92
36201 52
429 729 48
00
38219842
29481090993
537 533 57
196 812 75
302429129 51
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 00 1931657
Contracts 14916106 205 584 90
14916106 186268 33
Total Expense and Outlay33921826501 302242 86118
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 52276563 16052481
CASH BALANCES JUNE 30th
Budget Fund 573277395 1946980676
Private Trust Funds 00 1600000
State Revenue Collections Unfunded 450000 00
345 478 304 59 321 889 192 75194
DEPARTMENT OF EDUCATION
COMMENTS
INTRODUCTION
In compliance with recommendations made by the Governors Commis
sion 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 Depart
ment 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 Voca
tional Rehabilitation Services including the accounts for the Academy for the
Blind and School for the Deaf which are kept separately as before the re
organization 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 previous period all accounts of the Department of
Education exclusive of the accounts under the Office of Vocational Rehabilita
tion Services have been merged into three funds or accounts as follows
The General School Fund
The Payroll Account
The Agency Fund
The General School Fund and the Payroll Account are kept on data pro
cessing 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
of the South Georgia Technical and Vocational School that are operated under
the Vocational Division of the Office of Instructional Services are kept in The
System but separate reports will be filed on these institutions as in previous
years
195
DEPARTMENT OF EDUCATION
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
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 Voca
tional 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 avail
able 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 1967 with
an operating surplus of 596268 after providing reserves of 178819036 for
accounts payable and purchase orders outstanding 1593959 for allot
ments due from the Vocational Rehabilitation Services and the institutions
under the Department of Education 1985370064 for grants encumbered in
prior years 209543545 for capital outlay allotments 77364 for contracts
to mature 450000 for State Revenue Collections unfunded 29477888 for
textbooks and library orders 99582 for Surplus Commodity Section
15751302 for Surplus Property Section and 2738445 for Special Funds
Additional surplus shown in separate reports is as follows
Vocational Rehabilitation Services2552861
Academy for the Blind 890074
School for the Deaf 1758077
5201012
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Department of Education for
the fiscal year ended June 30 1967 including supplemental appropriation
approved February 18 1966 was 25687670000 Budget balancing adjust
ment of 1131253934 decreased the appropriation for operations to
I 24556416066
State appropriation for capital outlay for the fiscal year ended June 30
1967 was 2580100000 including supplemental appropriation approved
I February 18 1966196
DEPARTMENT OF EDUCATION
The 24556416066 net appropriation for operations and the 2580100000
appropriation for capital outlay made total appropriations to the Department
of Education of 27136516066
From the 27136516066 total appropriation 226825337 was for
Vocational Rehabilitation Services 79645211 for North Georgia Technical
and Vocational School 51174350 for South Georgia Technical and Voca
tional School 54782479 for the Georgia Academy for the Blind and
117868747 for the Georgia School for the Deaf leaving 26606219942
net State appropriation for the operation of the Department of Education
In addition to the net State appropriation of 26606219942 the Depart
ment of Education received 5874745243 in grants from the Federal Govern
ment 26669456 from the Georgia Education Authority Schools and
40488579 from earnings and other revenue as shown in detail on page 38
of the unit report making net State revenue allotment of 32548123220
The net State revenue allotment of 32548123220 together with the
1946980676 cash balance on hand at the beginning of the fiscal year made
a total of 34495103896 available to the Department of Education to operate
the services covered in this report
From the 34495103896 available funds 1177643516 was expended
for administration and supervision 32591404718 for grants to county and
city school systems 21169870 for audiovisual material library and text
books 10501518 for National School Lunch and Special Milk Fund grants
to private schools and charitable organizations 88992267 in grants for
scholarships fellowships and tuition 27205040 for grants to units of the
University System 17511436 for contracts with State agencies
7504902 for contracts with other agencies 19186106 for buildings and
improvements less refunds of 4270000 from the Georgia Education Au
thority Schools for capital outlay funds expended in previous periods and
573277395 remained on hand at June 30 1967 the end of the fiscal year
Revenue receipts and operating costs of the Department of Education for
the past two fiscal years are compared in the following statement197
DEPARTMENT OF EDUCATION
REVENUE RECEIPTS
YEAR ENDED JUNE 30th
1967
1966
238439 555 58
2370000000
3170 338 35
54847190
44603600
51083276
1314 655 61
266 06219942 257149220 96
II Federal Grants 5874745243 5103561627
Georgia Education Authority Schools 266694 56 30146616
i Other Revenue 40488579 457 71 15
State Appropriation
For Operations24556416066
For Outlay 2580100000
To Institutions
Vocational Rehabilitation Services
North Ga Technical and Voc School
South Ga Technical and Voc School
Georgia Academy for the Blind
Georgia School for the Deaf
2268 253 37
79645211
51174350
54782479
117868747
32548123220 308944015 54
DISBURSEMENTS
BY OBJECT
Expense
Personal Services
Salaries Wages Per Diem and Fees 5175 591 51
Employers Contributions for
Retirement 31947572
Social Security 14986430
Health Insurance 10435781
Total Personal Services 574928934
Travel Expense 415 iso 77
Supplies and Materials 33186250
Communications 205 75539
Heat Lights Power and Water 5633738
Printing and Publicity 11480252
Repairs and Alterations 27268863
Rents
Regular 41017854
Authority Rentals 302736371
Insurance and Bonding 21 84145
Contracts with State Agencies 17511436
Contracts with Other Agencies 7504902
Equipment 106691106
Miscellaneous 104223 87
Total Expense 11 676 369 82
4 058 250 90
242 944 69
90254 55
74001 02
446545116
396 076 83
162 655 50
187 760 79
34254 95
125 886 44
44232 74
286221 51
333203 92
36 201 52
429 727 48
00
537 533 57
196 812 75
7 23602116199
DEPARTMENT OF EDUCATION
YEAR ENDED JUNE 30th
DISBURSEMENTS Contd 1967 1966
Grants
To County and City School Systems32591404718 291950469 66
Audiovisual Library and Textbooks To Com
panies 21169870 183124804
Lunchroom and Milk Grants to Private Schools
and Charitable Organizations 10501518 11457614
Scholarships Fellowships and Tuition 88992267 91461609
To Units of The University System 27205040 38219842
Total Expense and Grants33906910395 30242912951
M Outlay
Lands Buildings Permanent Improvements 14916106 18626833
Total Expense Grants and Outlay33921826501 30224286118
i Number of Employees on Payroll June 30th 774 743
A comparison of expenditures by major function or service for the past
ti two fiscal years is shown in the unit report
1 GENERAL
Membership of the State Board of Education is listed in the unit report
Jack P Nix State Superintendent of Schools has filed a surety bond in the
I sum of 5000000 as required by law All employees of the Department of
1 Education are bonded for 10000000 each under Public Employees Blanket
il Bond
Travel regulations have been drawn up for the guidance of all personnel
v within the Department of Education who are required to travel in the per
I formance of their official duties Personnel to whom the regulations apply is
1 defined as persons governed by the rules and regulations of the State Merit
t System which specifically exempts the State Superintendent of Schools and
0 members of the State Board of Education
These regulations were approved by the State Board of Education on
I June 21 1967 to be effective after July 1 1967 Travel expense vouchers
x examined show that employees of the Department are complying with the
II regulations in effect during the period under review200
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash in Banks and in Transit
Budget Fund
State Funds 42065386
Federal Funds
RegularIn State Treasury31056545
O AS I 3247658
Atlanta Employment Evaluation
and Service Center 2490944 36795147 78860533
Private Trust and Agency Funds 9615
78850918
Accounts Receivable
Federal Government
Regular84153071
OASI 2311390 88464461
State Department of Public Health
Gracewood State School and Hosp 10190 34
Referral Unit 648020 1667054
Economic OpportunityAtlanta 6 36119
Emory University 1492957 90260591
Total Current Assets 169111509201
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
I CURRENT LIABILITIES
Accounts Payable
Regular
State Department of Education
Case Service Benefits
3805513
1254806
159 908 07
210 51126
t RESERVES
For Outstanding Purchase Orders 385939 54
For Contracts to Mature 64529796
For E quipment for New Buildings 188 883 50
For Federal Funds
Regular21014093
Atlanta Employment Evaluation and
Service Center 2490944 23505037
For Private Trust and Agency Funds 9615 145507522
SURPLUS
For OperationsSubject to Budget Approval
Total Current Liabilities Reserves and Surplus
2552861
1 69111509202
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations Department of Education 2268253 37 217033835
Revenue Retained
GrantsU S Government 1237778874 999549330
Donations 4810000 3299342
Earnings from Services 8152290 1287408
Total State Revenue Allotments14 77566501 1221169915
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 14094328 8521267
CASH BALANCES JULY 1st
Budget Fund 274305574 199493169
1765966403 14291 84351203
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 527568167 3 60680296
Employers Contributions for
Retirement 37945018 19474479
Social Security 22553696 8686712
Health Insurance 10332066 7471756
Total Personal Services 598398947 396313243
Travel Expense 39800631 30847224
Supplies and Materials 29393973 20063791
Communications 17841427 12259230
Heat Lights Power and Water 69350 77 4509400
Printing and Publicity 2838301 2671667
Repairs and Alterations 5778208 5647816
Rents 29165630 20747392
Insurance and Bonding 451652 486027
Pensions and Benefits 788920563 550870978
Contracts with State Agencies 589 699 85 31636246
Contracts with Other Agencies 17221344 201524
Indemnities 15350 192173
Equipment Purchases 33073740 40301639
Miscellaneous 3214862 2188557
Total Expense1632019690 1118533859
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 4408001 1710662
Printing and Publicity 00 9744
Contracts 36583851 26103245
Total Outlay 40991852 27823651
Total Expense and Outlay1673011542 1146357510
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 14094328 85212 67
CASH BALANCES JUNE 30th
Budget Fund 78860533 274305574
1765966403 14291 843 51204
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
COMMENTS
FINANCIAL CONDITION
The Vocational Rehabilitation Services of the State Department of Edu
cation ended the fiscal year on June 301967 with a surplus of 2552861 after
providing reserves of 21051126 for liquidation of outstanding accounts pay
able 38593954 for outstanding purchase orders 64529796 for contracts
to mature 18888350 for purchase of new equipment for new buildings
23505037 for Federal funds and 9615 for Private Trust and Agency
Funds
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
Allotment of State appropriation funds to the Vocational Rehabilita
tion Services through the State Department of Education in the year ended
June 30 1967 was 226825337 Federal funds received by the Voca
tional Rehabilitation Services in the year ended June 30 1967 amounted to
1237778874 Of this amount a net of 986733910 was received through
the State Treasury 137315516 net was received directly from the U S
Government 3872848 was received from HillBurton Funds and
109856600 was received from Economic OpportunityAtlanta Other
receipts amounted to 12962290 of which 6250971 was from room and
board fees 1901319 from workshop service fees at the Atlanta Employment
Evaluation and Service Center and 4810000 in donations from various
sources making total State revenue allotment for the year 1477566501
The 1477566501 State revenue allotment and the 274305574 cash
balance at the beginning of the fiscal year made a total of 1751872075
available to meet expenditures approved on budget for the fiscal year ended
June 30 1967
843099127 of the available funds was expended in the fiscal year for
budget approved items of expense 788920563 was expended for Case
Service Benefits 40991852 was expended for capital outlay and 78860533
remained on hand June 30 1967 the end of the fiscal period205
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
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 1967 1966 1966
Personal Services
Salaries Wages Per Diem and
Pees 527568167 360680296 263483472
Retirement 37945018 19474479 16101772
Social Security 22553696 8686712 6036418
Health Insurance 10332066 7471756 50 94153
Total Personal Services5 983 98947 3 96313243 2 90715815
Travel Expense 39800631 30847224 25534036
Supplies and Materials 29393973 20063791 15437714
Communications 17841427 12259230 98 06109
Heat Lights Power and Water 6935077 4509400 3894978
Books and Publications 426357 910127 00
Printing and Publicity 2411944 1761540 13 83a 87
Repairs and Alterations 57 78208 5647816 006 77
Rents 29165630 20747392 148 810 35
Insurance and Bonding 4 516 52 4 86027 3 883 46
Indemnities 15350 192173 13a 90
Case ServiceBenefits 7 889205 63 5 508 709 78 4 441 74319
Contracts with State Agencies 589 699 85 316 36246 45 38128
Contracts with Other Agencies 17221344 201524 00
Equipment Purchases 33073740 40301639 20625598
Miscellaneous 3214862 2188557 1039684
Total Expense1632019690 1118533859 834133016
OUTLAY
Buildings Improvements and
Equipment 40991852 27823651 40591382
Total Expense Outlay16 73011542 1146357510 8 747243
Number of Employees on Payroll
June 30th 936 735 499206
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION SERVICES
GENERAL
All employees of the Vocational Rehabilitation Services of the Department
of Education are bonded for 10000000 each
Under the reorganization of the State Department of Education effective
July 1 1964 the Vocational Rehabilitation Services became one of the four
major Services of the Department of Education Dr A P Jarrell was ap
pointed Assistant Superintendent in charge of the Vocational Rehabilitation
Services
The plan of reorganization establishes one central accounting office for all
Services of the Department of Education however in the period under
review the accounts for the Vocational Rehabilitation Services were kept
separate from the records of the other services
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 institutions207
DEPARTMENT OP EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and Investments
Budget Fund
Operating Account 8573756
Building Fund 1400000
Public Trust Fund
Private Trust and Agency Funds
C C
m
Total Current Assets
99 737 56
6090 57
1739062
12321875
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Accounts 1643100
Employees Health InsuranceEmployers
Contribution 1 32329
Employees RetirementEmployers Contribution 446109
Social SecurityEmployers Contribution 876616
Total Current Liabilities
30981 54
RESERVES
Budget Fund
For Outstanding Purchase Orders 3571800
For Contracts to Mature 1400000
For National School Lunch and Special
MilkPrograms 145725 5117525
For Public Trust Fund 6090 57
For Private Trust and Agency Funds 1739062
7465644
SURPLUS
For Operations
Total Current Liabilities Reserves and Surplus
17580 77
123218 75208
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations through Dept of Education 117868747
Budget Balancing Adjustments 00
Net Appropriations 117868747
Revenue Retained
GrantsU S Government 1248074
Donations 14900
Earnings Educational Services 4478110
Total State Revenue Allotments 123609831
PUBLIC TRUST FUNDS
Gifts Contributions 530352
Income on Investments 78705
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 25131 62
CASH BALANCES JULY 1st
Budget Fund 22996027
PublicTrust Funds 00
Private Trust Funds 8068
149736145
1966
131465561
00
131465561
2226184 00 53330 74
139024819
00 00
1366133
111 70044 00 64858
1516 258 54
209
DEPARTMENT OF EDUCATION
SCHOOL FOE THE DEAF CAVE SPRING
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 74797773 64011310
Employers Contributions for
Retirement 4663777 3878294
Social Security 2796023 2000912
Health Insurance 1465174 1238039
Total Personal Services 83722747 711285 55
Travel Expense 528760 405222
Supplies and Materials 17994231 18500379
Communications 496634 448201
Heat Lights Power and Water 2490549 1665617
Printing and Publicity 17921 34 00
Repairs and Alterations 951436 9 93952
Rents 151274 93725
Insurance and Bonding 728293 1704833
Contracts with State Agencies 333990 359015
Indemnities 89a 11 35706
Equipment Purchases 8590189 5935865
Miscellaneous 241276 147014
Total Expense 116336811 101421484
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem and Fees 36845 1876932
Supplies and Materials 00 10848
Contracts 20258446 23670611
EquipmentNew 00 218961
Total Outlay 20295291 S 25777352
Total Expense and Outlay 136632102 127198836
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 2215735 1422923
CASH BALANCES JUNE 30th
Budget Fund 9973756 22996027
Public Trust Funds 609057 00
Private Trust Funds 305495 8068
149736145 1516258 54210
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
COMMENTS
FINANCIAL CONDITION
The School for the Deaf operating under the control of Vocational Re
habilitation Services of the State Department of Education ended the fiscal
year on June 30 1967 with a surplus of 1758077 after providing the neces
sary reserve of 3098154 to cover outstanding accounts payable and reserving
3571800 for outstanding purchase orders 1400000 for contracts to mature
145725 for National School Lunch and Special Milk Programs 609057
for Public Trust Fund and 1739062 for 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 the appropriation made by the General Assembly to the State Department
of Education The appropriation for the fiscal year ended June 30 1967 was
117868747 which included 245119 for purchase of textbooks and
9117800 for capital outlay
In addition to the 117868747 State appropriation the school received
1248074 in grants from the Federal Government for National School Lunch
and Special Milk Programs and 4493010 from earnings making total State
revenue allotment for the year 123609831
The 123609831 total State revenue allotment together with the
22996027 cash balance on hand at the beginning of the fiscal period made
a total of 146605858 available with which to meet expenditures approved
on budget for the year ended June 30 1967
116336811 of the available funds was expended for budget items of
expense 20295291 for outlay and 9973756 remained on hand June 30
1967 the end of the fiscal yearI
211
DEPARTMENT OF EDUCATION
SCHOOL FOE THE DEAF CAVE SPRING
I COMPARISON OF OPERATING COSTS
The Schools expenditures for operating costs the past three years are
I compared in the following statement
YEAR ENDED JUNE 30th
Si EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Eees 747 977 73 64011310 55755817
Employers Contributions for
Retirement 4663777 3878294 3407095
Social Security 2796023 2000912 1732015
Health Insurance 1465174 1238039 10744 98
m
Total Personal Services 83722747 71128555 61969425
Travel Expense 528760 405222 395505
Supplies and Materials 17994231 18500379 13L07711
Communications 496634 448201 390501
Heat Lights Power and Water 24 90549 16 65617 14 756 57
Printing and Publicity 17921 3400
Repairs and Alterations 951436 993952
RentsRegular 151274 93725
Insurance and Bonding 728293 1704833
Indemnities 89511 35706 273220
Contracts with State Agencies
Merit System 333990 359015 273869
Equipment Purchases 8590189 5935865 2281199
Miscellaneous 241276 147014 118796
43038
2332 74
85305
Average Enrollment of Deaf Pupils in
School 521 526 483
Annual Student per Capita Cost
Expense 223295 192816 S 166972
Outlay 38954 49006 62952
Number of Employees on Payroll
June 30th 176 136
TotalExpense116336811 101421484 80647500
OUTLAY
Lands Buildings and Permanent
Improvements 20295291 25558391 29925058
Equipment 00 218961 480799
Total Expense and Outlay136632102 127198836 111053357
135
262249 241822 229924212
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
PUBLIC TRUST FUND
A Public Trust Fund of 530352 given to the School on August 3 1963
is being shown on the cash receipts schedule as income during the fiscal year
ended June 30 1967 This fund the Flora C Black and James R Black
Memorial Fund was given to the School for the Deaf as a result of settling
the Fannie B Starry estate
These funds are to be used in purchasing materials equipment and supplies
for vocational classes in carpentry cabinet making brick masonry and home
mechanics as well as vocational home making classes to build and equip a
duplex for the use of staff and pupilsan apartment for staff and a practice
home apartment for pupils
This 530352 together with 78705 received as interest on investments
made a cash balance of 609057 on hand June 30 1967
GENERAL
It is the policy of the State Department of Education to pay the Director
of the School for the Deaf a salary as approved by the Merit System and
full family maintenance In the fiscal year ended June 30 1967 the main
tenance allowance paid to the Director of the School Fred L Sparks Jr
was as follows
Meals113400
Rents 66000
Laundry 14400 193800
Onehalf Salary of Maid 126600
320400
Employees of the State Department of Education are bonded for
10000000 each under Public Employees Blanket Bond
Books and records of the School for the Deaf are maintained in the Depart
ment of Education Vocational Rehabilitation Services and were found in
excellent condition j
if
213
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and Investments
Budget Fund
General Operating Account2855453
Special Account3044311
Public Trust Fund
Private Trust and Agency Funds
Investments
Public Trust Fund
V S Savings BondsSeries H
State School Building Authority Bonds
58 997 64
315022
799707 7014493
1350000
200000
Total Current Assets
15 50000
8564493
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Accounts 596 00
Employees RetirementEmployers Contribution 206L 15
Social SecurityEmployers Contribution 462264
Employees Health InsuranceEmployers
Contribution
75200
Total Current Liabilities
RESERVES
For Outstanding Purchase Orders xi 62200
For Special Account 30443 11
1865022
799707
For Public Trust Fund
For Private Trust and Agency Funds
8031 79
6871240
SURPLUS
For Operations
Total Current Liabilities Reserves and
Surplus
8 900 74
85 64493214
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations through Dept of Education 54782479
Budget Balancing Adjustments 00
Net Appropriations 54782479
Revenue Retained
GrantsU S Government 400114
Donations 2934380
Interest Earned 110431
Earnings Educational Services 920506
Total State Revenue Allotments 59147910
PUBLIC TRUST FUNDS
Income on Investments 64380
Investments 100000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 447404
CASH BALANCES July 1st
Budget Fund 3515278
Public Trust Funds 151242
Private Trust Funds 6150
63432364
1966
510 832 76
00
51083276
632681
00
00
25 56291
54272248
61390
00
4913 97
3613547
1304 52
30766
58599800mm
215
DEPARTMENT OP EDUCATION
ACADEMY FOR THE BLIND MACON
DISBURSEMENTS 1967
1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Pees 40414162 354 327 30
Employers Contributions for
2128447
1054565
678298
Retirement 24 896 98
Social Security 14339 22
Health Insurance 7744 26
Total Personal Services 45112208 392 940 40
Travel Expense 503646 335583
Supplies and Materials 5808331 78 199 86
Communications 319910 231392
Heat Lights Power and Water 2473013 26 547 58
Printing and Publicity 270 59
Repairs and Alterations 6 37607
Rents
Insurance and Bonding 2 137 84
Contracts with State Agencies 179317
Indemnities 299 79
Equipment PurchasesJ i355L06 24 m 99
Miscellaneous 670 23 m
43027
5 90400
36441 11056
5869 59
2194 92
14182
TotalExpense 56763424 54268677
Outlay
Lands Buildings and Permanent Improvements
Contracts 00
101840
Total Expense and Outlay 567 63424 543 70517
PUBLIC TRUST FUNDS
ExpenseObjects of Trust 6 00 406 00
HfPRIVATE TRUST FUNDS
Private Trust Fund Disbursements 4 39172 5 160 13
3
ACASH BALANCES JUNE 30th
Budget Fund 5899764 35152 78
1 Public Trust Funds 3 150 22
Private Trust Funds 143 82
151242
6150
63432364 58599800216
DEPARTMENT OF EDUCATION
ACADEMY FOE THE BLIND MACON
COMMENTS
FINANCIAL CONDITION
The Academy for the Blind operating under the control of Vocational
Rehabilitation Services of the State Department of Education ended the
fiscal year on June 30 1967 with a surplus of 890074 after providing the
necessary reserve of 803179 to cover outstanding accounts payable and
reserving 1162200 for outstanding purchase orders 3044311 for Special
Account 1865022 for Public Trust Fund and 799707 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 the appropriation made by the General Assembly to the State
Department of Education The appropriation for the fiscal year ended June
30 1967 was 54782479 which included 93395 for purchase of textbooks
In addition to the 54782479 State appropriation the Academy received
400114 in grants from the Federal Government for National School Lunch
and Special Milk Programs and 3965317 from special donations and other
sources making total State revenue allotments for the year of 59147910
The 59147910 total State revenue allotment together with the 3515278
cash balance on hand at the beginning of the fiscal period made a total of
62663188 available with which to meet expenditures approved on budget
for the year ended June 30 1967
56763424 of the available funds was expended for budget items of
expense and 5899764 remained on hand June 30 1967 the end of the fiscal
yeari

217
DEPARTMENT OF EDUCATION
ACADEMY FOE THE BLIND MACON
COMPARISON OF OPERATING COSTS
The Academys expenditures for the operating costs the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966
1965
Personal Services
Salaries Wages Per Diem and Fees 404141 62 35432730 327 678 89
Employers Contributions for
Retirement 2489698 2128447 1939540
Social Security 1433922 1054565 9343 11
Health Insurance 774426 678298 6 063 91
Total Personal Services 45112208 39294040 362 48131
Travel Expense 503646 335583 4 03a09
Supplies and Materials 5808331 7819986 6311107
2 818 58
Communications 319910 231392
Heat Lights Power and Water 2473013 2654758 2450L05
Printing and Publicity 27059 43027 24a 07
Repairs and Alterations 637607 590400 179715
11034
00
2400

RentsRegular 36441 11056
Insurance and Bonding 2137 84 5 869 59
Indemnities 29979 14L82
Contracts with State Agencies
Merit System 179317 219492 159225
Equipment Purchases 1355106 2417199 12298 09
Miscellaneous 67023 50603 479 23
TotalExpense 56763424 54268677 47350023
OUTLAY
Lands Buildings and Permanent
Improvements 00 101840 00
Total Expense and Outlay 56763424 54370517 47350023
Number of Employees on Payroll
June30th 58 62 65
Average Enrollment of Blind Pupils in
Academy 199 200 189
Annual Student per Capita Cost
Expense 285243 271343 250529
Outlay 00 509 00
285243 271852 250529218
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
PUBLIC TRUST FUND
In the Public Trust Fund a fund established many years ago for the bene
fit of blind children at the Academy 100000 was received as investment
realized and 64380 as interest on investments Of this 164380 received
600 was expended for rent on safety deposit box leaving 163780 excess
revenue receipts over expenditures
This 163780 together with the 151242 cash balance on hand at the
beginning of the fiscal period made a cash balance of 315022 on hand June
30 1967 In addition to the 315022 cash on hand there were investments of
1550000 in U S Savings and State School Building Authority Bonds
making the corpus of the fund on June 30 1967 1865022
SPECIAL ACCOUNT
Included with the receipts are two bequests one from the estate of Mrs
Nannie Mae Parker in the amount of 1130027 and the other from the estate
of Julia McDaniel in the amount of 1803853
The donors in making the bequests to the Academy for the Blind did not
put any restrictions on the use of the funds donated The Director of the
Academy for the Blind has put these funds including 110431 interest
earned in a Special Account pending a decision by the State Board of Educa
tion as to the use of these bequests The total of 3044311 in this Special
Account is on time deposit or in a savings account219
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
GENERAL
It is the policy of the State Department of Education to pay the Director
of the Academy for the Blind a salary as approved by the Merit System and
full family maintenance In the fiscal year ended June 30 1967 the main
tenance allowance paid to the Director of the Academy W Lee Jones was
as follows
Meals 76500
Rent 66000
Laundry 14400
One Half Salary of Maid
156900
108000
264900
Employees of the State Department of Education are bonded for
10000000 each under Public Employees Blanket Bond
Books and records of the regular unit of the Academy for the Blind are
maintained in the Department of Education Vocational Rehabilitation Divi
sion All receipts and reimbursements collected by the Academy are remitted
and deposited to the General Operating Account monthlyHmSSSSBBBBBBBmBBM
221
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL CLARKESVILLE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 7337158
Private Trust and Agency Funds 2497065
Total Current Assets 9834223
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts PayableRegular
600500
RESERVES
Budget Fund
For Outstanding Purchase Orders2763836
For Contracts to Mature3969000
For National School Lunch and
Special Milk Programs 3822
67 366 58
Private Trust and Agency Funds
For Book Store Account 33904
For Student Deposit Account1302650
For Student Activity Account 568626
For Repair Revolving Account 591885
SURPLUS
For Operations
Total Current Liabilities Reserves and
Surplus
2497065
9233723
00
9834223HmHHHHM
222
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL CLARKESVILLE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations through Dept of Education 79645211 76096064
Budget Balancing Adjustments 00 00
Total Appropriations 79645211 76096064
Revenue Retained
GrantsU S Government 4394693 3668771
Earnings Educational Services 21899184 18742724
Total State Revenue Allotments105939088 98507559
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 7698861 4424300
CASH BALANCES JULY 1st
Budget Fund 2355946 2080415
Private Trust Funds 498345 00
116492240 1050122 74223
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL CLARKESVILLE
DISBURSEMENTS
1967
1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 60405282 53424989
Employers Contributions for
Retirement 3645462 3200968
Social Security 1983585 1355226
Health Insurance 1176265 967500
Total Personal Services 67210594 58948683
Travel Expense 774083 809359
Supplies and Materials 17586959 16899385
Communications 458984 359488
Heat Lights Power and Water 2937930 2285479
Printing and Publicity 339830 116147
Repairs and Alterations 588520 463058
Rents 371858 330732
Insurance and Bonding 518330 1374764
Contracts with State Agencies 180117 213164
Indemnities 8325 00
Equipment Purchases 8858501 16236363
Miscellaneous 143865 195406
TotalExpense 99977896 98232028
Outlay
Lands Buildings and Permanent Improvements
Contracts 979980 00
Total Expense and Outlay1009 57876 98232028
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 5700141 3925955
CASH BALANCES JUNE 30th
Budget Fund 7337158 2355946
Private Trust Funds 2497065 498345
116492240 105012274224
DEPARTMENT OP EDUCATION
NOETH 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 1967 with no surplus after providing the necessary reserve of
600500 for liquidation of accounts payable and reserving 2763836 for
outstanding purchase orders 3969000 for contracts to mature 3822 for
National School Lunch and Special Milk Programs and 2497065 for Private
Trust and Agency Funds held on this date
AVAILABLE REVENUE AND OPERATING COSTS
State appropriation for the operation of the North Georgia Technical and
Vocational School is included in the appropriation made by the General
Assembly for the Department of Education The appropriation for the fiscal
year ended June 30 1967 was 79645211 of which 57901268 was for
operations and 21743943 was regular Vocational Funds In addition to the
79645211 appropriated funds the School received 40418 from Federal
Grant for National School Lunch and Special Milk Programs 4354275 in
Federal Vocational Funds for Work Study Program and 21899184 from
tuition rents sales and other sources making total State revenue allotment
for the fiscal year of 105939088
The 105939088 total State revenue allotment and the 2355946 cash
on hand at the beginning of the period made total funds available of
108295034 to meet expenditures approved on budget for the fiscal year
99977896 of the available funds was expended for budget items of
expense 979980 for outlay and 7337158 remained on hand June 301967
the end of the fiscal year225
DEPARTMENT OF EDUCATION
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL CLARKESVILLE
I COMPARISON OF OPERATING COSTS
Operating costs of the School for the past three years are compared in the
I following statement
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees
Employers Contributions for
Retirement
Social Security
Health Insurance
1967
1966
36454 62
19 83585
11 762 65
Total Personal Services 672
Travel Expense 7
Supplies and Materials 175
Communications
Heat Light Power and Water
Printing and Publicity
Repairs
RentsRegular
Insurance and Bonding
Indemnities
Contracts with State Agencies
Merit System
Equipment
Miscellaneous
4
29
3
5
3
5
105 94
740 83
869 59
589 84
379 30
398 30
885 20
718 58
18330
8325
80117
585 01
438 65
32009 68
13 552 26
967500
589486 83
8 093 59
168 993 85
359488
22 854 79
1161 47
4630 58
330732
13 747 64
00
2131 64
162 363 63
1 954 06
OUTLAY
New Buildings Permanent Improve
ments and Equipment
9799 80
00
Number of Employees on Payroll
June 30th
Average Number of Students
84
595
87
609
1965
60405282 53424989 44030607
2517612
1190900
8411 64
485 802 83
9 353 81
13176241
3310 52
20173 23
1026 34
4 370 41
2 984 95
00
00
1 59225
126 829 86
1153 76
TotalExpense 99977896 98232028 78836037
6961 90
Total Expense and Outlay1009578 76 98232028 79532227
77
618
Annual Student Per Capita Cost
Expense 168030 161301 127566
Outlay 1647 00 1127
169677 161301
128693226
DEPARTMENT OP 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
5000000 Detail of this bond is reflected in the unit report covering examina
tion of the Department of Education
All employees of the Department of Education are bonded for 10000000
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 report227
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL AMERICUS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 4458549
Private Trust and Agency Funds 511052
Total Current Assets 4969601
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts PayableRegular 526400
RESERVES
For Outstanding Purchase Orders 3928949
Change Funds 3200
Private Trust and Agency Funds
Student Activity Fund 511052 4443201
SURPLUS
For Operations 00
Total Current Liabilities Reserves and
Surplus 4969601HHHMP
228
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL AMERICUS
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 51174350 58686377
Budget Balancing Adjustments 00 00
Total Appropriations 51174350 58686377
Revenue Retained
GrantsU S Government 5693693 9702089
Earnings Educational Services 23759233 21057219
Total State Revenue Allotments 80627276 89445685
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 6473369 3529243
CASH BALANCES JULY 1st
Budget Fund 4151617 2229418
Private Trust Funds 191957 169955
91444219 95374301229
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL AMERICUS
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 47297498 46362482
Employers Contributions for
Retirement 2643788 2324210
Social Security 1390837 969487
Health Insurance 861224 698359
Total Personal Services 52193347 50354538
Travel Expense 459101 575082
Supplies and Materials 12018675 13993619
Communications 309393 316820
Heat Lights Power and Water 50 73582 5666748
Printing and Publicity 104050 8550
Repairs and Alterations 217070 164092
Rents 7723 42875
Insurance and Bonding 430185 973483
Contracts with State Agencies 137530 163793
Equipment Purchases 8170612 14703590
Miscellaneous 520076 560296
Total Expense 79641344 87523486
Outlay
Lands Buildings and Permanent Improvements
Contracts 679000 00
Total Expense and Outlay 80320344 87523486
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 61 542 74 3507241
CASH BALANCES JUNE 30th
Budget Fund 4458549 4151617
Private Trust Funds 511052 191957
91444219 95374301
230
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 1967 with no surplus after reserving 526400 for liquidation of
accounts payable and reserving 3928949 for outstanding purchase orders
3200 for change funds and 511052 for Private Trust and Agency Funds
held on this date
AVAILABLE REVENUE AND OPERATING COSTS
State appropriation for the operation of the South Georgia Technical and
Vocational School is included in the appropriation made by the General As
sembly for the Department of Education The appropriation for the fiscal
year ended June 30 1967 was 51174350 which included 14264359 in
Vocational Funds In addition to the 51174350 appropriated funds the
School received 5692375 from Federal Grant for Work Study Program
1318 for National School and Special Milk Programs and 23759233 from
tuition rents sales and other sources making total State revenue allotment
for the fiscal year of 80627276
The 80627276 total State revenue allotment and the 4151617 cash on
hand at the beginning of the period made total funds available of 84778893
to meet expenditures approved on budget for the fiscal year
79641344 of the available funds was expended for budget items of
expense 679000 for outlay and 4458549 remained on hand June 30 1967
the end of the fiscal year231
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
t following statement
TEAR ENDED JUNE 30th
S EXPENSE
1967
1966
1965
Personal Services
Salaries Wages Per Diem and Fees 47297498 46362482 34097403
Employers Contributions for
Retirement 2643788 2324210 1920506
Social Security 1390837 969487 853807
Health Insurance 861224 698359 629689
52193347 50354538 37501405
459101 575082 743941
120186 75 13993619 316820 10723950 273739
3093 93
50 735 82 56 66748 5315592
104050 8550 32725
217070 1640 92 4006 53
7723 42875 2100
430185 9 73483 00
137530 163793 133748
8170612 14703590 7057862
5200 76 560296 512492
Total Personal Services
Travel Expense
Supplies and Materials
Communications
Heat Light Power and Water
Printing and Publicity
Repairs
RentsRegular
Insurance and Bonding
Contracts with State Agencies
Merit System
Equipment
Miscellaneous
Total Expense 79641344 87523486 62698207
OUTLAY
New Buildings Permanent
Improvements and Equipment
679000
00
1380813
Total Expense and Outlay 80320344 87523486 64079020
Number of Employees on Payroll
June 30th
Average Number of Students
Annual Student Per Capita Cost
Expense
Outlay
566
140709
1200
72
523
62
523
167349
00
119882
2640
141909 167349 122522M
232
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL AMERICUS
STUDENT ACTIVITY FUND
A Student Activity Fund is maintained with the Schools Business Mana
ger Mr Clarence Dodson acting as Treasurer The moneys included in this
Fund are deposited with the School by or for the students with specific pur
poses designated The School in turn deposits these moneys in a bank ac
count 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 5000000
State School Superintendents bond is more fully described in unit report
covering examination of the Department of Education
All employees of the Department of Education are bonded for 10000000
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 Depart
ment of Education and are not included in this report
tm233
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
CURRENT ASSETS
Cash in Bank
Budget Fund
ASSETS
368814
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
American Office Equipments
Williams Printing Company
Total Current Liabilities
SURPLUS
For Operations Refunded to State Treasury
7667
Total Current Liabilities and Surplus
994 55
31500
120955
247859
368814
234
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 9429100 8070900
Budget Balancing Adjustments1081967 36 77388
Net Appropriations 8347133 4393512
CASH BALANCES JULY 1st
Budget Fund 717627 1156569
9064760 5550081
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 5758146
Employers Contributions for
Teachers Retirement 303223
Employees Retirement 69944
Social Security 134670
Health Insurance 48800
Total Persona Services 6314783
Travel Expense 592681
Supplies and Materials 202616
Communications 242354
Printing and Publicity 874773
Repairs and Alterations 17476
Rents 299500
Insurance and Bonding 6300
Contracts with State Agencies 5537
Equipment Purchases 119824
Miscellaneous 20102
Total Expense 8695946
CASH BALANCES JUNE 30th
Budget Fund 368814
33227 79
42438
00
21248
35000
34214 65
5213 60
45008
127078
256626
14594
289473
3600
00
127250
26000
4832454
717627
9064760 5550081
235
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
COMMENTS
INTRODUCTION
This report covers an examination of the financial records of the Georgia
Educational Improvement Council for the fiscal year ended June 30 1967
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
al FINANCIAL CONDITION
The Georgia Educational Improvement Council ended the fiscal year on
June 30 1967 with a surplus of 247859 after providing the necessary re
serves of 120955 to cover outstanding accounts payable The surplus was
refunded to the State Treasury July 6 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia Educational Improve
ment Council for the year ended June 301967 was 9429100 less 1081967
budget balancing adjustment leaving a net appropriation of 8347133
The 8347133 net appropriation together with the 717627 cash balance
on hand at the beginning of the fiscal period made a total of 9064760 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
8695946 of the available funds was expended for budget items of ex
pense and 368814 remained on hand June 30 1967 the end of the fiscal
year236
GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
COMPARISON OF OPERATING COSTS
The Councils expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Salaries Wages Per Diem and Eees
Employers Contributions for
Teachers Retirement
State Retirement
So cial Security
Health Insurance
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
RentsRegular
Insurance and Bonding
Contracts with State Agencies
Merit System
Regents of the University System
Equipment Purchases
Miscellaneous
Number of Employees on Payroll
June 30th
1967 1966 1965
i 5758146 3322779 25353 93
303223 42438 00
69944 00 00
1346 70 21248 00
48800 35000 00
6314783 34214 65 25353 93
5926 81 5213 60 663462
202616 45008 121364
242354 1270 78 1262 77
874773 256626 8040
17476 145 94 11800
299500 289473 1 839 28
6300 3600 3500
5537 00 00
00 00 90000
119824 127250 805888
20102 26000 3500
86 959 46 48 324 54 4553152
GENERAL
Membership of the Georgia Educational Improvement Council is listed
in the unit report
The Executive Director Dr E C Martin is bonded in the amount of
1000000
Members of the General Assembly who are members of the Georgia Educa
tional Improvement Council are reimbursed for travel expense by the General
Assembly and Audit Report for the General Assembly reflects disbursements
to those individuals237
LIABILITIES
None Reported
RESERVES
For Georgia Higher Education Assistance Corporation 11584200
SURPLUS
For Operations
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and in Transit xi584300
LIABILITIES RESERVES AND SURPLUS
00
00
Total Current Liabilities Reserves and Surplus 11584200

238
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments 32505000 16775000
Net Appropriations 31421195 23501578
CASH BALANCES JULY 1st oo 00
Budget Fund
31421195 23501578
DISBURSEMENTS
BUDGET FUND
Sntacts with Other Agencies 19836995 23501578
CASH BALANCES JUNE 30th
Budget Fund 11584200
00
31421195 23501578239
GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE
ti
The Georgia Higher Education Assistance Committee ended the fiscal
year on June 30 1967 with no surplus after reserving 11584200 for dis
bursement to the Georgia Higher Education Assistance Corporation
r AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the functioning of the Georgia Higher Education
Assistance Committee for the year ended June 30 1967 was 32505000
less 1083805 budget balancing adjustment leaving a net appropriation of
31421195
c
COMMENTS
FINANCIAL CONDITION
From the 31421195 funds provided as the current years appropriation
19836995 was paid to the Georgia Higher Education Assistance Corpora
tion for its operations leaving 11584200 on hand June 30 1967 the end
of the fiscal year
GENERAL
The Committee was created by Executive Order of the Governor dated
May 24 1965 which is quoted in Audit Report covering the fiscal year ended
June 30 1966
Members of the Georgia Higher Education Assistance Committee are also
members of the Board of Directors of the Georgia Higher Education Assistance
Corporation and are listed in the unit report
Mr Donald E Payton is Treasurer of the Georgia Higher Education
Assistance CommitteeH

i241
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund
Private Trust and Agency Funds
Annual Science Honors Night
2790397
14505
Total Current Assets 2804902
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
None
RESERVES
Engineering Studies Contract for the Ocean Science
Center of the Atlantic Commission 13 599 75
Private Trust and Agency Funds
Annual Science Honors Night 14505
00
SURPLUS
For OperationsTo be Refunded to the State
Treasury
Total Current Liabilities Reserves and Surplus
1374480
1430422
S 2804902242
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION
CASH RECEIPTS 1 1966
BUDGET FUND
SXTmeDXS 13820000 S 6300000
Budget Balancing Adjustments2693817 1976800
Net Appropriations 11126183 4823200
PRIVATE TRUST FUNDS
Private Trust Fund Receipt dbuuu w
CASH BALANCES JULY 1st o
Budget Fund m m
Private Trust Funds
12168712 5341307
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 6890531
Employers Contributions for
Retirement 360596
Social Security 172024
Health Insurance 67000
Total Personal Services 7490151
Travel Expense 4orqr
Supplies and Materials 36978
Communications oj
Printing and Publicity 164683
Repairs and Alterations 13800
Rents 5
Insurance and Bonding 35
Contracts with State Agencies 8305
Equipment Purchases 146368
Miscellaneous 2350
Total Expense 9052315
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 311495
CASH BALANCES JUNE 30th
Budget Fund 2790397
Private Trust Funds 14505
12168712
3007219
00
00
16000
3023219
1 661 50
37876
82040
92501
4800
2 54216
3500
00
957526
2950
46247 78
00
716529
00
5341307
9HHI243
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION
COMMENTS
INTRODUCTION
1
This report covers an examination of the accounts of the Georgia Science
and Technology Commission for the fiscal year ended June 30 1967
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 1967 with a surplus of 1430422 after reserving 1359975 for con
tracts to mature and 14505 for Private Trust and Agency Funds held on this
date 1403287 of this surplus was refunded to the State Treasury in July
1967 leaving a net balance of 27135 remaining to be refunded to the State
Treasury

AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia Science and Tech
nology Commission for the year ended June 30 1967 was 13820000 less
2693817 budget balancing adjustment leaving a net appropriation of
11126183

The 11126183 net appropriation together with the 716529 cash balance
on hand at the beginning of the fiscal period made a total of 11842712 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
52315 of the available funds was expended for budget items of ex
pense and 2790397 remained on hand June 30 1967 the end of the fiscal
year
I
244
GEORGIA SCIENCE AND TECHNOLOGY COMMISSION
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operating costs the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967
Personal Services
Salaries Wages Per Diem and FeesS 6890531
Employers Contributions for
Retirement 360596
Social Security 172024
Health Insurance 67000
Total Personal Services 7490151
Travel Expense 488185
Supplies and Materials 36978
Communications 181995
Printing and Publicity 164683
Repairs and Alterations 13800
Rents 516000
Insurance and Bonding 3500
Contracts with State Agencies
Merit System 8305
Equipment Purchases 146368
Freight Express and Drayage 00
Dues and Subscriptions 2350
1966
1965
3007219 160755
00
00
16000
00
00
00
30 23219
1661 50
37876
82040
92501
4800
254216
3500
00
957526
350
2600
160755
1672
42036
20350
3580
00
00
3500
00
00
00
00
9052315 4624778 231893
Number of Employees on Payroll
June 30th
GENERAL
Membership of the Georgia Science and Technology Commission is listec
in the unit report
Walter R Rooney is bonded as Executive Director of the Georgia Science
and Technology Commission in the amount of 1000000
In the period under review 27045 was expended from the Budget Funds1
Operating Account for cost of the Annual Science Honors Night This is ani
improper expenditure of budget funds and has been refunded to the Budget
Funds Operating Account by the Private Trust and Agency Funds Annualii
Science Honors Night accountfi
CURRENT LIABILITIES
S

id
W
245
GEORGIA STATE SCHOLARSHIP COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 8758930
Private Trust and Agency Funds 58151
Total Current Assets
8817081
LIABILITIES RESERVES AND SURPLUS
Accounts Payable
Regular
Social SecurityEmployers Contribution
37165
20803
Total Current Liabilities
RESERVES
For Purchase Orders Outstanding i 63131
For Scholarships gg 394 go
For Private Trust and Agency Funds 581 51
SURPLUS
For Operations
Total Current Liabilities Reserves and Surplus
57968
7150682
1608431
8817081246
GEORGIA STATE SCHOLARSHIP COMMISSION
CASH RECEIPTS 1967
1966
BUDGET FUND
State Revenue Allotments
Appropriations 49737000 JJ
Budget Balancing Adjustments2614289 808625
Net Appropriations 47122711 23941375
Revenue Retained
Interest Earned
36900
1540
Total State Revenue Allotments 47159611 23942915
CASH BALANCES JULY 1st
Budget Fund 6016189 850174
53175800 24793089
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 2996855
Employers Contributions for
Social Security
77880
Total Personal Services 3074735
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment Purchases
Miscellaneous
Scholarships 39751969
1 298 43
1 79330
2 36449
3090 50
15590
296292
22500
347014

Other
54098
Total Expense 44416870
1465216
18139
1483355
168076
176712
259052 ll
290484 I
13885 c
14040 C
25000 B
317647 I
16025649 i
3000 in
18776900 M
CASH BALANCES JUNE 30th
Budget Fund
8758930 6016189 i
53175800 247930247
GEORGIA STATE SCHOLARSHIP COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia State Scholarship Commission ended the fiscal year on June
30 1967 with a surplus of 1608431 after providing the necessary reserve of
57968 for liquidation of outstanding accounts payable and reserving
163131 for outstanding purchase orders 6929400 for scholarship pay
ments and 58151 for Private Trust and Agency Funds held on this date
This surplus should be returned to the State Treasury as required by law
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS

State appropriation for the operation of the Georgia State Scholarship
Commission for the year ended June 30 1967 was 49737000 less 2614289
budget balancing adjustment leaving a net appropriation of 47122711

The 47122711 provided as the current years appropriation together
with 36900 interest earned on cash scholarship repayments and the
6016189 cash balance on hand at the beginning of the fiscal period made a
total of 53175800 available with which to meet expenditures approved on
budget for the year ended June 30 1967
44416870 of the available funds was expended for budget items of ex
pense and 8758930 remained on hand June 30 1967 the end of the fiscal
year
k

248
GEORGIA STATE SCHOLARSHIP COMMISSION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Georgia State Scholarship
Commission for the past two years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE
1967
Personal Services
Salaries Wages Per Diem and Fees 2996855
Employers Contribution for
Social Security
77880
Total Personal Services
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
Scholarships GrantedLess Repayments
Miscellaneous
30
1
1
2
3
2
3
397
747 35
298 43
793 30
36449
09050
15590
962 92
22500
47014
519 69
54098
1966
14 65216
181 39
Total Expense 44416870
14 833 55
1 680 76
1 76712
2 590 52
2 904 84
138 85
14040
25000
3176 47
160 25649
3000
187 76900
Number of Employees on Payroll June 30th
GENERAL
Membership of the Board of Directors of the Georgia State Scholarship
Commission on June 30 1967 is listed in the unit report
These individuals also constitute the Board of Directors of the Georgia I
Higher Education Assistance Corporation and are members of the Georgia I
Higher Education Assistance Committee
Mr Donald E Payton Executive Director of the Georgia State Scholar1
ship Commission is bonded in the amount of 2500000249
GEORGIA TECHNICAL SERVICES PROGRAM
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 4168869
Accounts Receivable
U S Department of Commerce 1756621
Total Current Assets 5925490
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Xerox Corporation 7486
Regents OfficePersonal Services
Rental and Supplies 1342553
University of GeorgiaInstitutional Grant 7 85122
Savannah State CollegeInstitutional Grant 85142
Total Current Liabilities 2220303
RESERVES
For Projects in Progress 3705187
SURPLUS
For Operations 00
Total Current Liabilities Reserves and Surplus 5925490
250
GEORGIA TECHNICAL SERVICES PROGRAM
CASH RECEIPTS 1967
BUDGET FUND
Revenue Retained
GrantsU S Government 7486391
Transfers 5000000
Total Revenue Retained 12486391
CASH BALANCES JULY 1st
Budget Fund 8435852
20922243 9501000
1966
2500000
7001000
9501000
00
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 381048
Employers Contributions for Social Security 16800
Total Persona Services 397848
Travel Expense 2 71823
Supplies and Materials 1600
Communications 6800
Printing and Publicity 18882
Contracts with State Agencies 16009221
Miscellaneous 47200
Total Expense 16753374
CASH BALANCES JUNE 30th
Budget Fund 4168869
20922243
8 303 50
00
8 303 50
1 309 36
103442
420
00
00
00
1065148
84358 52
9501000251

GEORGIA TECHNICAL SERVICES PROGRAM
COMMENTS

FINANCIAL CONDITION
JMq t
The Georgia Technical Services Program ended the fiscal year on June
30 1967 with no surplus after providing the necessary reserve of 2220303
to cover outstanding accounts payable and reserving 3705187 for projects
in progress
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Georgia Technical Services Program was 12486391
of which 5000000 was provided by the Board of Regents of the University
System of Georgia and 7486391 in grant funds from the Treasurer of the
United States
The 12486391 revenue with the cash balance of 8435852 on hand at
the beginning of the fiscal period made a total of 20922243 available with
which to meet expenditures approved on budget for the year ended June
30 1967
16753374 of the available funds was expended for budget items of ex
pense and 4168869 remained on hand June 30 1967 the end of the fiscal
year252
GEORGIA TECHNICAL SERVICES PROGRAM
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Georgia Technical Services
Program for the past two years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966
Personal Services
Saiary 381048 830350
Employers Contribution for
Social Security 16800 00
Total Personal Services 397848 830350
Travel Expense 271823 130936
Supplies and Materials 16 103442
Communications 6800 420
Printing and Publicity 18882 00
Contracts with State Agencies 16009221 00
Miscellaneous 47200 00
16753374 1065148
GENERAL
Membership of the Executive Committee and 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 unit73

21
253
HIGHER EDUCATION FACILITIES COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 1254131
Accounts Receivable
Treasurer of the United States 1245869
Total Current Assets 2500000
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regents OfficeInitial Operating Funds
1500000
RESERVES
None
00
SURPLUS
For Operations
1000000
Total Current Liabilities Reserves andSurplus 2500000254
HIGHER EDUCATION FACILITIES COMMISSION
CASH RECEIPTS
1967
BUDGET FUND
State Revenue Allotments
Revenue Retained
GrantsU S Government 1000000
CASH BALANCES JULY 1st
Budget Fund 1802032
1966
1680000
1595068
2802032 3275068
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 1054873
Travel Expense 149213
Supplies and Materials 28630
Communications 66665
Heat Lights Power and Water 109 65
Printing and Publicity 38305
Repairs and Alterations 00
Rents LW
Equipment Purchases 00
Miscellaneous 1500
Total Expense 1547901
CASH BALANCES JUNE 30th
Budget Fund 1254131
2802032
9829 92
1453 55
72554
66105
7890
22500
1950
1 68000
1165
4525
1473036
1802032
32 75068
M255
HIGHER EDUCATION FACILITIES COMMISSION
COMMENTS
FINANCIAL CONDITION
The Higher Education Facilities Commission ended the fiscal year on
June 30 1967 with a surplus of 1000000 after providing the necessary
reserve of 1500000 to cover outstanding accounts payable 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 1000000
from the Treasurer of the United States which with the balance of 1802032
on hand at the beginning of the fiscal period made a total of 2802032 avail
able with which to meet expenditures for the fiscal year ended June 30 1967
Of the 2802032 available 1547901 was expended for budget items of
expense and 1254131 remained on hand June 30 1967 the end of the
fiscal year
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operating costs the past three years
1 are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE
Personal services
Travel Expense
Supplies and Materials
Communications
Lights
Printing and Publicity
Repairs and Alterations
Rents
Insurance
Equipment Purchases
Miscellaneous
dumber of Employees on Payroll
June 30th
1967 1966 1965
10548 73 982992 1 453 55 982281 1 210 27
149213
28630 725 54 383 93
666 65 661 05 38732
10965 7890 3327
38305 22500 835 25
00 1950 00
197750 1 68000 1 68000
00 00 33750
00 1165 360557
1500 4525 00
1547901 14730 36 18295 92
256
HIGHER EDUCATION FACILITIES COMMISSION
GENERAL
Membership of the Higher Education Facilities Commission is listed in the
unit report
William E Hudson is bonded as Secretary of the Higher Education
Facilities Commission in the amount of 1000000 James A Blissit is bonded
as Treasurer of the Higher Education Facilities Commission in the amount
of 1000000257
r
STATE MEDICAL EDUCATION BOARD
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
Q CURRENT ASSETS
Cash in Banks
Budget Fund
Private Trust and Agency Funds
Total Current Assets
957638
6550
964178
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
For Purchase Orders Outstanding
17988
RESERVES
Private Trust and Agency Funds
U S Income Tax
6550
SURPLUS
Surplus Appropriated Funds to be Transferred
to the State Treasury
939640
Total Current Liabilities Reserves and Surplus 964178258
STATE MEDICAL EDUCATION BOARD
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 15000000
Budget Balancing Adjustments3045500
Net Appropriations 11954500
Revenue Retained
Interest Earned 957676
Earnings fromServices 00
Total State Revenue Allotments 12912176 16343499
CASH BALANCES JULY 1st
Budget Fund 3779236 2175653
16691412 18519152
1966
15000000
00
15000000
1320599
22900
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 974099
Travel Expense 9925
Supplies and Materials 31097
Communications 30515
Printing and Publicity 113612
Repairs and Alterations 2175
Insurance and Bonding 9100
Equipment Purchases 00
Miscellaneous
Scholarships 14563261
Total Expense 15733784
CASH BALANCES JUNE 30th
Budget Fund 957628
16691412
8 910 49
5036
476 24
295 82
4457
00
5000
603 52
13696816
147 39916
37 79236
18519152
259
STATE MEDICAL EDUCATION BOARD
COMMENTS

I 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 de
siring to study medicine and to engage in the practice of medicine
Membership of the State Medical Education Board is listed in the unit
report
Mr Henry G Neal succeeded Mr L R Siebert as Secretary of the Board
of Regents of the University System September 1 1966 Mr Neal serves as
Secretary and Treasurer of the Medical Education Board as provided in the
Act of creating the Board
FINANCIAL CONDITION
The State Medical Education Board ended the fiscal year on June 30 1967
with a surplus of 939640 to be transferred to the State Treasury in the next
fiscal period after providing the necessary reserve of 17988 to cover out
standing purchase orders and reserving 6550 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 1967 was 15000000 less 3045500
budget balancing adjustment leaving a net appropriation of 11954500 In
addition to the 11954500 net appropriation the Board received and re
tained 957676 from interest on funds deposited in savings account and
interest on scholarships refunded making net State revenue allotment for the
year 12912176
The 12912176 net State revenue allotment together with the 3779236
cash balance on hand at the beginning of the period made a total of 16691412
available with which to meet expenditures approved on budget for the year
ended June 30 1967
1170523 of the available funds was expended for personal services travel
and other operating costs 14563261 net was paid to medical students as
scholarships and 957628 remained on hand June 30 1967 the end of the
fiscal year260
STATE MEDICAL EDUCATION BOARD
All interest earned on savings account and on scholarships refunded was
retained by the Board
Attention is called to a portion of Georgia Code Section 100117 which is
quoted in the unit report
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
1967 1966 1966
EXPENSE
Personal Services 974099 891049 892321
Travel Expense 9925 5036 7024
Supplies 31097 47624 57351
Communications 30515 29582 39482
Printing and Publicity 113612 4457 86532
Repairs 2175 00 750
Bent 00 00 5000
Insurance and Bonding 9100 5000 5000
Equipment 00 60352 00
1170523 1043100 1093460
Scholarships 14563261 13696816 14582359
Total Expense 15733784 14739916 15675819
Number of Employees on Payroll
June30th 0 0 0
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 scholar
ship by making cash payments the bookkeeper for the State Medical Educa
tion 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
recipients scholarship
In the period under review when applicable initial payments on scholar
ships 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
J261
STATE MEDICAL EDUCATION BOARD
Schedule of scholarships listed in the unit report reflects amount refunded
t in service for those individuals repaying their loans by the practice of medicine
i in designated communities Amounts shown were taken from records avail
able 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 individuals 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 Reim
bursements are made to the Board of Regents for that portion of each em
ployees time devoted to duties of the State Medical Education Board
Mr Henry G Neal SecretaryTreasurer of the Board is bonded in the
amount of 1000000 covering the faithful performance of the duties of his
office and the proper accounting for all funds coming into his hands as Secre
taryTreasurer as required by lawisak HH

I263
REGENTS OF THE UNIVERSITY SYSTEM OP GEORGIA
CONSOLIDATED BALANCE SHEET

JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 56837222
Public Trust Funds 2162857
Private Trust and Agency Funds 27889 59027968
Investments
Budget Fund
U S Treasury Securities and Certificates
of Deposit439000000
Public Trust Funds
Student Notes 502917 439502917
Accounts Receivable
Georgia Higher Education Facilities Commission 1500000
Georgia Technical Services Program 1342553 2842553
Total Current Assets 501373438
LIABILITIES RESERVES AND SURPLUS
V CURRENT LIABILITIES
Accounts Payable Contracts and Purchase
Orders Outstanding 21615089
i RESERVES
For Working Capital 1500000
For Plant Funds
Architects Fees 16020454
For Porter FundNegro Education 4960212
For Dormitory Funds 4115059
For H E F A Construction Projects 14
For Insurance Funds447506065
For Graduate Education 918563
For Public Trust Funds 2665774
For Private Trust and Agency Funds
Portrait Fund 20491
RegentsFund 7398 27889 477714002
jj SURPLUS
To be Refunded to State Treasury 2044347
Total Current Liabilities Reserves
and Surplus 501373438264
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 7171300000 5918150000
Budget Balancing Adjustments 2380000 3415000
Total Appropriations 7173680000 5921565000
Revenue Retained
GrantsU S Government 263817500 9711000
Interest Earned 20901092 17433580
Earnings Educational Services 3512363 1451449
Transfers 5000000 7001000
Total State Revenue Allotments74 569109 55 5943160029
PUBLIC TRUST FUNDS
Income on Investments 72629 85598
Investments 109960 139647
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 227264727 383845202
CASH BALANCES JULY 1st
Budget Fund 413656178 385222424
Public Trust Funds 2041668 1869373
Private Trust Funds 30491 30065
8100086608 6714352338265
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 42300041
Employers Contributions for
Social Security 1078500
Total Personal Services 43378541
Travel Expense 2987677
Supplies and Materials 1213931
Communications 2308868
Heat Lights Power and Water 70285
Printing and Publicity 12 57824
Repairs and Alterations 966842
Rents
Regular 1036425
Authority Rentals 907773077
Insurance and Bonding 232496 76
Contracts with Other Agencies 868 73622
Grants to Units of University System 6057730223
Equipment Purchases 1825188
Miscellaneous
Regents Scholarships 20000000
Other 190444
Total Expense 7104363271
Outlay
Lands BIdgs and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 65459 76
Miscellaneous 31 50
Contracts 263817514
EquipmentNew 00
Total Outlay 270366640
Total Expense and Outlay 7374729911
PUBLIC TRUST FUNDS
Investments 61400
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 2272 67329
CASH BALANCES JUNE 30th
Budget Fund 495837222
Public Trust Funds 2162857
Private Trust Funds 27889
1966
333047 66
7 664 64
S 34071230
30 201 89
10 782 55
19133 36
638 77
12 92010
5 78809
3416 56
8138 34815
248 664 54
748 255 40
49 563 84017
1918407
20000000
1 87142
58 846428 29
149 574 70
00
133 66588
17 593 88
300 83446
59147262 75
52950
383844776
4136 56178
20416 68
30491
8100086608 6714352338266
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMMENTS
FINANCIAL CONDITION
The Regents Office of the University System of Georgia ended the fiscal
year on June 30 1967 with a surplus of 2044347 after providing reserves as
follows
For Accounts Payable 21615089
For Working Capital 1500000
For Plant Funds 16020454
For Porter FundNegro Education 4960212
For Dormitory Funds 4115059
ForH E F A Construction Projects 14
For Insurance Funds447506065
For Graduate Education 918563
For Public Trust FundsWm H Black Loan Fund 2665774
For Private Trust and Agency Funds
Portrait Fund 20491
RegentsFund 7398 27889
499329091
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Regents Office of the Univer
sity System of Georgia in the year ended June 30 1967 was 6697800000
which was increased to 6700180000 by transfer of 2380000 from the
States Emergency Fund to meet expenditures approved on budget as pro
vided by law Appropriation for the operation of the Eugene Talmadge
Memorial Hospital in the year ended June 30 1967 was 473500000
The two appropriations together made a total appropriation of
7173680000 In addition to the 7173680000 provided as the current
years appropriation the office received 263817500 from the U S Treas
ury 3511763 from the Love Holmes Holding Commission 20901092
from interest earned on Insurance Fund 400 from sale of transcripts 200
from lease renewal 5000000 was transferred to the Georgia Technical
Services Program making net State revenue allotment for the year
7456910955
The 7456910955 State revenue allotment with the 413656178 cash
balance on hand at the beginning of the fiscal year made a total of
7870567133 funds available with which to meet expenditures approved
on budget for the fiscal year ended June 30 1967
7104363271 of the available funds was expended in the year for budget
approved items of expense 270366640 for outlay and 495837222 re
mained on hand June 30 1967 the end of the fiscal year
i267
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

f COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents Office for the past
three years are compared in the following statement

SI
YEAR ENDED JUNE 30th
BY ACTIVITY 1967
Central Office 56376171
Plant Funds
Rentals 907773077
Architects Fees Surveys Land
and Buildings 270363490
GrantsUnits of The Univ Sys 6057730223
Grant to DeKalb Jr College 63380000
Sou Regional Education Board 5825000
Graduate Education 16541276
Regents Scholarships 20000000
Insurance Fund 23259326
1966
l 45985595
813834815
300 834 46
49 563 84017
47110000
56000 00
20615540
200 COO 00
24887138
1965
31707952
622011776
11851696
4438439162
19130000
63 50000
219600 53
20000000
21780614
73 74729911 5914726275 5149670025

i
I
268
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30th
BY OBJECT 1967 1966 1965
EXPENSE
Personal Services
Salaries Wages Per Diem
and Fees 42300041 33304766 24029900
Employers Contribution for
Social Security 1078500 766464 521842
Total Personal Services 43378541 34071230 24551742
Travel Expense 2987677 3020189 2503893
Supplies and Materials 1213931 10 782 55 6275 98
Communications 2308868 1913336 1263344
Heat Lights and Water
Chancellors Residence 70285 63877 00
Printing and Publicity 1257824 1292010 1224202
Repairs and Alterations 966842 5 78809 1 71337
Rents
Regular 1036425 341656 163200
Univ System Bldg Auth 907773077 813834815 622011776
Fire InsUnits Ins Fund 232624 76 248 87138 21780614
Insurance and Bonding 12800 206 84 2955 60
GrantsUnits of The Univ Sys 6057730223 4956384017 44384139162
Contracts with Other Agencies 86873622 74825540 47440053
Equipment Purchases 18251 88 1918407 801756
Miscellaneous
Copyright Registration 00 400 00
Freight and Drayage 12246 23513 15 CO
Subscriptions and Dues 175198 163229 103820
Notary Public Commissions 800 00 00
Sanitary Service 2200 00 00
Regents Scholarships 20000000 20000000 20000000
Total Expense 71043 632 71 58 84642829 5137818329
OUTLAY
Lands Buildings and
Permanent Improvements 2 703 66640
300 83446
Total Expense and Outlay 73 74729911 59147262 75
Number on PayrollJune 30th 41 40
118 51696
51496 70025
30269
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
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 sup
port 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 1967 5825000 was paid by the Regents
of the University System to the Southern Regional Board of which 2300000
was for Administrative expense 2925000 for thirteen medical students at
Meharry Medical College and 600000 for four students in veterinary medi
cine at Tuskegee Institute Disbursements to the Board for the students are
not considered as scholarships but are to relieve the respective students of
outofstate 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 1967 for graduate education for Negroes amounted to
16541276 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 univer
sity 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 begin
ning through June 30 1967 amounted to 381194896 distributed by
years as listed in the unit report
Under provisions of Article VII Section I Paragraph II of the Constitu
tion of the State of Georgia as amended Georgia Laws 1957 the Board of
Regents of the University System of Georgia in the period under review was
allotted 20000000 for Regents Scholarships
The total of 20000000 was paid to units of the University System
Analysis of Regents Scholarships shows the amount paid to each unit of the
University System Individual units of the University System under the
terms of the scholarship program issued checks to each scholarship recipient
enrolled at each specific institution A list of students receiving scholarship aid
should be maintained by the office of the Comptroller at each unit of the
University SystemvWH
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
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 1967 61329001 was collected from units of
the University System for fire insurance and other insurance premiums and
20901092 interest was earned on funds invested From the amount col
lected and the balance of 403345647 on hand at the beginning of the
period 38066525 was paid for insurance premiums and 3150 for Project
J24 at Georgia Southern College costs of this project are to be reimbursed
to the Insurance Fund by the University System Building Authority upon
completion of the project The net excess of receipts over disbursements
increased the 403345647 balance in the Insurance Fund at the beginning
of the fiscal year to 447506065 on June 30 1967 4674814 received from
insurance companies for fire and other losses was transferred to the units of
the University System
Outlay disbursements for lands buildings and permanent improvements
in the year ended June 30 1967 were 352770302 of which 88952788 was
for architects fees surveys and soil testing and 263817514 for Higher Edu
cation Facilities Act construction projects under the University System Build
ing Authority In the period under review 82406812 was reimbursed to the
Regents Office by the University System Building Authority for advance
payments to architects and engineering firms in this and prior periods re
sulting in a net payment of 6545976 for architects fees surveys and soil
testing and net outlay disbursements of 270363490 This does not include
outlay disbursement of 3150 from the Insurance Fund for Construction
Project J24 at Georgia Southern College and which has been noted previously
as an expenditure from the Insurance Fund
In the period under review 6057730223 was paid in grants to Units of
the University System 63380000 to DeKalb Junior College
Membership of the Board of Regents of the University System of Georgia
is listed in the unit report Officers and staff members of the Board of Regents
of the University System of Georgia are listed also in the unit report
Henry Neal is bonded as Executive Secretary for the Board of Regents of
the University System of Georgia in the amount of 10000000 James A
Blissit is bonded for 10000000 as Treasurer of the Board of Regents of the
University System of Georgia On file and presented for examination is sched
ule bond covering all employees of the University System for 10000000 eachmuimbii mnw
mhhhhi
272
EMPLOYEES RETIREMENT SYSTEM
STATEMENT OF ASSETS AND LIABILITIES
JUNE 30 1967
WITH COMPARATIVE FIGURES FOR 1966
ASSETS
1967 1966
Benefit Fund
Cash 2275596 33549962
Temporary investment of cashUnited States
Government securities at cost Par value
217500000 at June 30 1967 and
140000000 at June 30 1966 215438604 139030680
Accounts Receivable Note 2 105451596 00
Investments at cost Note 4 10417879154 9134416010
Total Benefit Fund10741044950 9306996652
Administrative Expense FundCash 9645045 7149835
Social Security Trust Fund
Cash 12718937 9539728
Temporary investment of cashUnited States
Government securities at cost Par value
15000000 at June 30 1967 14864550 00
Due from Social Security Administrator Note 3 13 98537 00
InvestmentsSavings Certificates and Accounts 89705516 88082086
Total Social Security Trust Fund 118687540 97621814
Employees Retirement SystemAdministrator
for Ga Legislative Retirement SystemCash 11320000 00
108 806 975 35 94117 68301
See accompanying notes to financial statements
From Audit Report by Peat Marwick Mitchell Co Accountants and
Auditors273
EMPLOYEES RETIREMENT SYSTEM
STATEMENT OF ASSETS AND LIABILITIES
JUNE 30 1967
WITH COMPARATIVE FIGURES FOR 1966
LIABILITIES
1967
Benefit Fund
Due to State Employees Assurance Dept 23409082
Earnest money on loan commitments Note 6 4309600
277186 82
Fund Balance
Members contributions and interest thereon 32999 55036
Pension accumulation Note 7 7413371232
Total Fund Balance10713326268
Total Benefit Fund10741044950
Administrative Expense Fund
Withheld for taxing authorities and others 436404
Fund Balance 9208641
Total Administrative Expense Fund 9645045
Social Security Trust Fund
Due to Social Security Administrator 000
Deposits to secure Social Security coverage
Note 5 58441030
Fund BalanceContribution and Contingency 60246510
Total Social Security Trust Fund 118687540
Employees Retirement SystemAdministrator
for Ga Legislative Retirement System
Fund Balance
Members contributions 1320000
Employers contributions 10000000
11320000
10880697535
1966
44181594
6809600
509 91194
2906707752
6349297706
9256005458
93069 966 52
100639
7049196
7149835
332607
58528292
387 60915
97621814
000
00
000
9411768301
I Mi
274
EMPLOYEES RETIREMENT SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
1 Accounting Principles
a Authorizing legislation
1 The Employees Retirement System of Georgia was established
by an Act of the General Assembly of Georgia during the 1949
Session for the purpose of providing retirement allowances and
other benefits for employees of the State of Georgia and political
subdivisions as defined in the Act
The System has the powers and privileges of a corporation
2 The Georgia Legislative Retirement System was established by
an Act of the General Assembly of Georgia during the 1967
Session for the purpose of providing retirement allowances and
other benefits for the members of the General Assembly staff
members and the survivors and other beneficiaries thereof The
Georgia Legislative Retirement System is administered by the
Board of Trustees of the Employees Retirement System of
Georgia
b Operations
1 The books and records of the Employees Retirement System are
maintained generally on a cash basis except for the account re
ceivable from four State Departments see Note 2 which was
recorded on the books during the current fiscal year The amount
of the unfunded prior service contributions has not been estab
lished by departments and therefore the unfunded amount due
from all departments has not been reflected in the books of
account
Furniture fixtures and office equipment have not been capitalized
in accordance with an established practice of the System
2 The System has a contract effective October 11963 with the State
Employees Assurance Department whereby group life insurance
annual renewable term nonparticipating will be provided for
certain employees of the State of Georgia and certain members
of the General Assembly of the State of Georgia
3 The General Assembly of Georgia passed during 1963 enabling
legislation in order to extend to employees of the State of Georgia
the political subdivisions of the State and to the dependents and275
EMPLOYEES RETIREMENT SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
survivors of such employees the basic protection accorded to
others by the old age and survivors insurance system embodied
in the Social Security Act of the Federal Government The Act
of the Georgia General Assembly designated the Employees
Retirement System of Georgia as the State agency to administer
these funds
2 Accounts Receivable
By amendments to the original enabling Act four groups of employees
were permitted to elect coverage under the System contingent upon the
employer of the groups involved making contributions as if the groups had
been covered from the latter of the original inception of the Act or the
date that department came under the System The various amendments
permitted these contributions to be amortized over a period of years
Prior to the current fiscal year these contributions had been accounted
for on a cash basis During the current fiscal year the unpaid balance was
recorded on the books by setting up an account receivable with an off
setting credit to employer contributionsState Departments The above
entry increased the excess of net revenue receipts over current members
contributions by the amount of 105451596 for the year ended June
30 1967
3 Due from Social Security Administrator
Overpayments made by groups were refunded to the local groups in the
amount of 1442304 for which credit had not been taken with the Social
Security Administrator This amount less 43767 in contributions un
remitted to the Social Security Administrator composes this asset at
June 30 1967
4 Investments
Investments are carried at cost on the books Recognition of premium
and discount on bonds is taken only when the securities are sold Accrued
interest receivable is not reflected in the cash basis statements
5 Deposits to Secure Social Security Coverage
In order to provide security against default advance deposits have been
received from local systems covered under the Social Security Act In
addition to the 58441030 held by the System in cash approximately
276
EMPLOYEES RETIREMENT SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
186175156 has been deposited by the local systems with various bank
ing institutions with the Employees Retirement System having power of
attorney and 1647400 in securities were held by the System in its safe
deposit box
6 Earnest Money on Loan Commitments
1809600 of this earnest money is being held for the 14th and 15th annual
mortgage payments of the SylvesterWorth County Industrial Develop
ment Corporation and 2500000 of the C L Chandler loan is being with
held pending rentals reaching a specified level
7 Fund BalancePension Accumulation
At June 30 1966 the liability for future benefits to covered employees as
computed by the Systems consulting actuaries at that date exceeded the
pension accumulation fund balance by 2752814900 The established
rate of contributions from participating State agencies was deemed
sufficient at that date so as to fully fund the actuarial liability over a
25year period No actuarial computation has been made since June
30 1966
8 Reclassifications
Certain figures for 1966 have been reclassified to conform with classi
fications adopted in 1967dIHB
277
EMPLOYEES RETIREMENT SYSTEM
STATE EMPLOYEES ASSURANCE DEPARTMENT
BALANCE SHEET
JUNE 30 1967
WITH COMPARATIVE FIGURES FOR 1966
ASSETS
1967 1966
Cash 619959 44013
Investments at cost par value 515000000 at
June 30 1967 425000000 at June 30 1966511484462 425590894
Unremltted insurance premiums collected by
Employees Retirement System of Georgia
Note 2 23409082 44181594
535513503 469816501
Si
LIABILITIES
Fund balance Note 3535513503 469816501
See accompanying notes to financial statementsiHMHIiHHHHHHBHn
itWM
278
EMPLOYEES RETIREMENT SYSTEM
STATE EMPLOYEES ASSURANCE DEPARTMENT
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
1 Accounting Principles
a Authorizing legislation

i
K

The State Employees Assurance Department was created by an act
of the General Assembly of Georgia to provide a method for furnishing
of survivors benefits for the eligible members of the Employees Retire
ment System of Georgia and for other purposes
Under the authorizing legislation the department may contract with
the Employees Retirement System of Georgia to provide protection
to its participants Payments to be paid by reason of death of the
insured are payable to the beneficiary or estate of the insured and
not to the employer The contract authorized shall be of the group
term life insurance type
b Operations
The accompanying financial statements have been prepared on the
accrual basis except that no provision has been made in the statements
for accrued interest receivable on investments
2 Unremitted Insurance Premiums Collected
The Employees Retirement System of Georgia collects premiums from
the insureds and remits these collections to the State Employees As
surance Department A charge to the State Employees Assurance De
partment for administration expenses is deducted and interest is paid on
the unremitted monthly balance
3 Fund Balance
According to the terms of the policies issued covering the lives of the
members coverage is provided on a monthly termbasis and no return
premiums or cash value are stated in the policy Since coverage is provided
on a monthly basis no actuarial liability exists However the balance is
held to assure payments of benefits under the policy contracts outstanding

tit
280
EMPLOYEES RETIREMENT SYSTEM
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Earnings from Services 12354286 14076597
Contributions from Public Trust Funds 19660861 9770388
Total State Revenue Allotments 32015147 23846985
PUBLIC TRUST FUNDS
Contributions from
Employees 582037415 406660429
Employers 956207548 820084758
Income on Investments 434710140 389986940
PRIVATE TRUST FUNDS
Private Trust Fund Receipts47358888 64 32 589 60287
CASH BALANCES JULY 1st
Budget Fund 7049196 8960000
Public Trust Funds 33557075 4850807
Private Trust Funds 97621819 104485895
68790 87204 5008134487
Note Classifications and distributions have been changed for purposes of the
Department of Audits Annual Report281
EMPLOYEES RETIREMENT SYSTEM
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 22108335 22460108
Employers Contributions for
Retirement and Social Security 1806122 19 54748
Health Insurance 321103 373000
Total Personal Services 24235560 24787856
Travel Expense 1145661 1138766
Supplies and Materials 300506 457127
Communications 583897 518329
Printing and Publicity 465960 100745
Repairs and Alterations 56224 188837
Rents 4149065 8343138
Insurance and Bonding 10000 142000
Contracts with State Agencies 1330779 10296163
Contracts with Other Agencies 24600 70000
Miscellaneous 1070 16896
Total Expense 29592564 25327531
Outlay
EquipmentNew 263138 430258
Total Expense and Outlay 29855702 2575778
PUBLIC TRUST FUNDS
Investments 1551216232 1208510914
ExpenseObjects of Trust 5963100 5791964
Pensions and Benefits 426776430 354250979
Contributions to Budget Fund 19660861 9770388
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements47162216 51 32 658243 63
CASH BALANCES JUNE 30th
Budget Fund 9208641 7049196
Public Trust Funds 2895555 33557075
Private Trust Funds 117289032 97621819
68 790 872 04 50081 344 87
Note Classifications and distributions have been changed for purposes of the
Department of Audits Annual Reporti v HIHH I
282
EMPLOYEES RETIREMENT SYSTEMADMINISTRATOR
GEORGIA LEGISLATIVE RETIREMENT SYSTEM
CASH RECEIPTS 1967 1966
PUBLIC TRUST FUNDS
Gifts Contributions 11320000 000
CASH BALANCES JULY 1st
Public Trust Funds 00 00
11320000 000

DISBURSEMENTS
CASH BALANCES JUNE 30th
Public Trust Funds 11320000 000
No activity in fiscal year ended June 30 1966283
EXECUTIVE DEPARTMENT
BUDGET BUREAU
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 1266560
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable Schedule Page 10 1266560
RESERVES
None 00
SURPLUS
None 00

Total Current Liabilities Reserves and Surplus 1266560

284
EXECUTIVE DEPARTMENT
BUDGET BUREAU
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 17500000 15000000
Budget Balancing Adjustments 17315 70 110000
Net Appropriations 15768430 14890000
CASH BALANCES JULY 1st
Budget Fund 1844508 644174
17612938 15534174
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 12416096
Employers Contributions for
Retirement 823209
Social Security 341875
Health Insurance 134200
Total Personal Services 13715380
Travel Expense 693483
Supplies and Materials 218144
Communications 327645
Printing and Publicity 812606
Repairs and Alterations 696 94
Rents 128740
Insurance and Bonding 29200
Contracts with State Agencies 225 79
Equipment Purchases 2 20787
Miscellaneous 108120
Total Expense 16346378
CASH BALANCES JUNE 30th
Budget Fund 1266560
10151510
639200
2346 72
120000
11145382
796826
1988 95
324148
101127
418935
130560
29200
148946
310477
85170
13689666
1844508
17612938 15534174285
EXECUTIVE DEPARTMENT
BUDGET BUREAU
COMMENTS
FINANCIAL CONDITION
The Budget Bureau ended the fiscal year on June 301967 with no surplus
after providing the necessary reserve of 1266560 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 1967 was 17500000 less 1731570 budget balancing ad
justment leaving a net appropriation of 15768430
The 15768430 net State revenue allotment together with the 1844508
cash balance on hand at the beginning of the fiscal period made a total of
17612938 with which to meet expenditures approved on budget for the year
ended June 30 1967
16346378 of the available funds was expended for budget items of
expense and 1266560 remained on hand June 30 1967 the end of the
fiscal year
SSS
286
EXECUTIVE DEPARTMENT
BUDGET BUREAU
COMPARISON OF OPERATING COSTS
The expenditures of the Budget Bureau for operating costs the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1966
Personal Services
Salaries Wages and Fees 12416096 10151510 8651773
Employers Contributions for
Retirement 823209 639200 404954
Social Security 341875 234672 130026
Health Insurance 134200 120000 84000
Total Personal Services 13715380 11145382 9270753
Travel Expense 693483 796826 539836
Supplies and Materials 218144 198895 194706
Communications 327645 324148 223345
Printing and Publicity 812606 101127 458696
Repairs and Alterations 69694 418935 43022
Rents 128740 130560 105832
Insurance and Bonding 29200 29200 00
Contracts with State Agencies 22579 148946 10822
Equipment Purchases 220787 310477 102815
Miscellaneous 108120 85170 190155
16346378 13689666 11139982
Number of Employees on Payroll
June 30th 12 12 11
GENERAL
Mr Wilson B Wilkes State Budget Officer and all employees of the
Budget Bureau are bonded in the amount of 5000000 by Public Employees
Blanket Bond287
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967

ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 1350494
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 1324313
RESERVES
None 00
SURPLUS
For Operations
Subject to Budget Approval 26181
Total Current Liabilities Reserves and Surplus 1350494
Note There is also a contingent liability of 1157261 due former Governor
Herman E Talmadge under provisions of the Act of the General Assem
bly approved March 12 1953288
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 31000000 30000000
Budget Balancing Adjustments 6280000 00
Total Appropriations 37280000 30000000
Revenue Retained
Earnings from Services 00 33091
Total State Revenue Allotments 37280000 30033091
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 30420 63049
CASH BALANCES JULY 1st
Budget Fund 1727549 198379
Private Trust Funds 00 114284
39037969 30180235EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
289
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 18777344
Employers Contributions for
Retirement 1383932
Social Security 568592
Health Insurance 284889
Total Personal Services 21014757
Travel Expense 1399250
Supplies and Materials 1817903
Communications 3361443
Printing and Publicity 2759106
Repairs and Alterations 1 743 56
Rents 1085924
Insurance and Bonding 47000
Contracts with State Agencies 2380
Equipment Purchases 331290
Miscellaneous 5663646
Total Expense 37657055
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 30420
CASH BALANCES JUNE 30th
Budget Fund 1350494
Private Trust Funds 00
1966
15700713
1251866
416470
255000
17624049
1728832
1243894
32 635 84
1 79135
1397 35
3 472 23
36300
2595
490537
3448037
28503921
51235
1727549
00
39037969 30180235HHHflflBBflBwuMHIB0H
ffiSBss
290
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
COMMENTS
FINANCIAL CONDITION
The Governors Office of the Executive Department ended the fiscal year
on June 30 1967 with a surplus of 26181 after providing the necessary
reserve of 1324313 to cover outstanding accounts payable
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the Governors Office of the Executive
Department collected 1650 in extradition fees and the total State revenue
collections in the amount of 1650 were transferred to the State Treasury as
required by law
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Governors Office of the
Executive Department for the year ended June 30 1967 was 27500000
This was increased by a budget balancing adjustment of 6280000 making
total appropriation for operations 33780000 In addition to the 33780000
provided as total appropriation for operations 3500000 was appropriated
for cost of operating the Executive Mansion making total appropriation for
the year 37280000
The 37280000 total State revenue allotment together with the 1727549
cash balance on hand at the beginning of the fiscal year made a total of
39007549 available with which to meet expenditures approved on budget
for the year ended June 30 1967
37657055 of the available funds was expended for budget items of
expense and 1350494 remained on hand June 30 1967 the end of the
fiscal year291
EXECUTIVE DEPABTMENT
GOVERNORS OFFICE
COMPARISON OF OPERATING COSTS
The Governors Office of the Executive Department expenditures for
operating costs for the past three years are compared in the following state
ment
YEAR ENDED JUNE 30th
1967
EXPENSE
Persona Services
Salaries Wages Per Diem Fees 18777344
Employers Contributions for
Retirement 1383932
Social Security 568592
Health Insurance 284889
i
Total Personal Services 21014757
Travel Expense 1399250
Supplies and Materials 1817903
Communications 33 61443
Printing and Publicity 2759106
Repairs and Alterations 174356
Rents 1085924
Insurance and Bonding 47000
Contract with State Agency 2380
Equipment Purchases 331290
Miscellaneous
Executive Mansion Allowance 3500000
Other 2163646
Number of Employees on Payroll
June 30th
1966
1965
15700713 19259503
1251866
416470
255000
17624049
1728832
1243894
32 63584
179135
139735
347223
36300
2595
490537
2500000
948037
13808 50
463281
312576
21416210
2037365
16143 50
3990871
1394024
242018
371304
55870
2149
1359965
2500000
708314
37657055 28503921 35692440
36
24
25
Includes 10 employees
Note
Summer Intern Program
1965 expenditures include 1413569 for Literature Commission and
2549213 for Office of Economic Opportunity These two activities are
reported under separate covers for the fiscal years ended June 30 1966
and June 30 1967
292
EXECUTIVE DEPAKTMENT
GOVEENOES OFFICE
GENERAL
The term of office of Honorable Carl E Sanders as Governor of the State
of Georgia ended January 10 1967 on which date he was succeeded by
Honorable Lester Maddox
Mr D Douglas Barnard was appointed Executive Secretary on January
16 1963 Mr Barnard resigned November 30 1966 Mr Barnard was bonded
for 1000000 Mr John C Harper was appointed Executive Secretary on
December 1 1966 and resigned effective January 3 1967 Mr Larry D Lloyd
was appointed Executive Secretary on January 4 1967 and served to Janu
ary 10 1967
Mr Morgan R Red wine Jr was appointed Executive Secretary on
January 10 1967 Mr Redwine was bonded for 1000000 Mr Redwine
resigned and was succeeded by Mr Thomas T Irvin as Executive Secretary
on March 29 1967
Mr Charles F Swint was bonded as bookkeeper in the Executive Depart
ment for 1000000 Effective February 10 1967 all employees of the Gover
nors Office were bonded for 5000000 under Blanket Position Bond which
superseded all bonds mentioned above293
EXECUTIVE DEPARTMENT
GOVERNORS EMERGENCY FUND
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 170000000 200000000
Budget Balancing Adjustments 265948546 104051454
Net AppropriationsS 95948546 95948546
CASH BALANCES JULY 1st
Budget Fund 95948546 00
000 95948546
DISBURSEMENTS
CASH BALANCES JUNE 30th
Budget Fund 000 95948546294
EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund
Operating Accounts 9714779
Appalachian Program Account 2021186
Comprehensive Outdoor Recrea
tion Program Account 562050
701 Program Accounts 13963058 26261073
Private Trust and Agency Funds 18870
26279943
Accounts Receivable
Federal Grants
Comprehensive Outdoor Recrea
tion Program 2844520
701 Program 25420300 28264820
Other NonFederal Grants
Local Sources
Appalachian Program 434918
701 Program 8941446 9376364
Overpayments on Vouchers 789 376 41973
Total Current Assets 639 21916
295
EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Budget Fund
Operating Accounts
Travel Expense 1812
Operating ExpensePurchase
Orders and Contracts 3655891 3657703
701 Program Accounts
Personal Services Consultants 2995279
Operating ExpenseFed Govt 41700 3036979 6694682
RESERVES
Budget Fund
Operating Accounts
Personal ServicesContracts 200000
Operating ExpenseArea Plan
ning and Development Com
missionsContracts 5355412 5555412
For Completion of Fed Programs
Appalachian Pro gram 24 56104
Comprehensive Outdoor Recrea
tion Program 3406570
701 Program 45287825 51150499
Private Trust and Agency Funds 18870 56724781
SURPLUS
Surplus Appropriated Funds to be
Transferred to the State Treasury 502453
Total Current Liabilities
Reserves and Surplus 63921916
Note State Planning and Programming Bureau was shown as part of the De
partment of Industry and Trade until fiscal year ended 1967
296
EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 28000000
Budget Balancing Adjustments 41000
Net Appropriations 27959000
Revenue Retained
GrantsU S Government 7033473
GrantsCities Counties 1594020
Earnings from Services 20001
Transfers 19261237
Total State Revenue Allotments 55867731
PRIVATE TRUST FUNDS
Private Trust Fund Receipts i 957 82
CASH BALANCES JULY 1st
Budget Fund 00
56063513
1966
000
00
000
00
00
00
00
000
00
00
000EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
297
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 14074467
Employers Contributions for
Retirement 550031
Social Security 341827
Health Insurance 115000
Total Persona Services 15081325
Travel Expense 515040
Supplies and Materials 46814
Communications 1 85286
Printing and Publicity 31490
Repairs and Alterations 2331725
Rents 35221
Contracts with State Agencies 1646019
Equipment Purchases 12000
Miscellaneous 9721738
Total Expense 29606658
PRIVATE TRUST FUNDS
Private Trust Funds Disbursements 195782
CASH BALANCES JUNE 30th
Budget Fund 26261073
1966
000
00
00
00
000
00
00
00
00
00
00
00
00
00
000
00
00
56063513
000
State Planning and Programming Bureau was shown as part of the Depart
ment of Industry and Trade until fiscal year ended 1967298
EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
COMMENTS
INTRODUCTION
This report covers an examination of the accounts and certain activities
of the State Planning and Programming Bureau for the period April 1 1967
through June 30 1967 which period falls within the fiscal year ended June
30 1967
An Act of the General Assembly approved March 31 1967 created the
State Planning and Programming Bureau as a separate unit of the Executive
Department and provided that the Governor shall be Ex Officio Director of
the State Planning and Programming Bureau with authority to appoint fix
compensation and provide for certain qualifications of a State Planning
Officer
Mr H Oliver Welch was appointed State Planning Officer by an Executive
Order of the Governor which was dated March 31 1967 and provided for a
term effective April 1 1967 to be served at the pleasure of the Governor
The Act creating the State Planning and Programming Bureau also pro
vided in essence that all personnel records and equipment as well as certain
obligations of the Planning Division of the Department of Industry and Trade
be transferred to the State Planning and Programming Bureau
The Appendix of the unit report quotes the Act of the General Assembly
approved March 311967 which created the State Planning and Programming
Bureau
FINANCIAL CONDITION
The State Planning and Programming Bureau ended the fiscal year on
June 301967 with a surplus of 502453 after providing reserves of 6694682
for liquidation of outstanding accounts payable 5555412 for contracts to
mature in the operating account 2456104 for the Appalachian Program
3406570 for the Comprehensive Outdoor Recreation Program 45287825
for the 701 Program and 18870 for Private Trust and Agency Funds The
surplus of 502453 is to be returned to the State Treasury
AVAILABLE BUREAU REVENUE AND OPERATING COSTS
28000000 of the appropriation for the Department of Industry and
Trade for the year ended June 30 1967 was transferred to the new State299
EXECUTIVE DEPARTMENT
STATE PLANNING AND PROGRAMMING BUREAU
Planning and Programming Bureau 41000 of which was returned to the
State Treasury at the end of the fiscal year making net appropriations of
27959000 for the period under review
In addition to the 27959000 in state funds 7033473 was received
from the Federal Government 1614021 from other sources and 19261237
transferred from other spending units making total state revenue allotments
of 55867731 There was no cash balance on hand at the beginning of the
period since this Bureau was created in this fiscal year
From the available state revenue allotments of 55867731 29606658
was expended and 26261073 remained on hand at June 30 1967
COMPARISON OF OPERATING COSTS
No comparison of operating costs is available since this fiscal year is the
first period of operation
There were 38 employees on the payroll at June 30 1967
GENERAL
All employees of the Bureau are bonded under a Public Employees Blanket
Bond coverage is for 5000000 for each employee as provided under an
insuring agreement for Faithful Performance Blanket Position Bond
There were three 3 vouchers on which exceptions were taken These are
scheduled in the report at page 16 of the unit report All of these items weie
refunded before completion of the Audit300
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and State Treasury
Budget Fund
State Funds328541415
Federal Funds 31134745
County Funds 57900 359618260
Private Trust and Agency Funds 107800 53 3703 98313
Accounts Receivable
State Funds
Norene M Milburn and Re
cipients for Public Assis
tance Overpayments Glas
cock County 1355867
Total Current Assets 3 717 541 80301
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts PayableState Funds
State Office 38791415
Grants to County Departments for
Administration 89700000 128491415
RESERVES
State Funds
For Public Assistance Benefits 2000 50000
Federal Funds
For Child Welfare and Day Care 30995414
For Cuban Relief 126031
For Repatriated Citizens Relief 133 CO 31134745
County Funds
For Public Assistance 57900
For Doubtful Accounts Receivable 13558 67
Private Trust and Agency Funds
U S Income Tax 2554702
State Income Tax 14123 50
Employees Retirement 1654364
Social Security 5158334
Group Insurance 303 10780053 243262765
SURPLUS
For Operations 00
Total Current Liabilities
Reserves and Surplus 3 717 54180
There is an additional 59 52500 due the State for overpayments to recipi
ents of Public Assistance Benefits in two counties by reason of erroneous
certification made by County Directors as follows
Glascock CountyMrs Norene M Milburn2297300
Telfair CountyMrs Madie W Spurlin3655200
59 52500302
DEPARTMENT OF FAMILY AND CHILDEEN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 2993900000
Budget Balancing Adjustments 2454 63140
Net Appropriations 2748436860
Revenue Retained
GrantsU S Government 10204902901
GrantsCities Counties 396937877
Earnings from Services 17500
Total State Revenue Allotments 133 50295138
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 97627738
CASH BALANCES JULY 1st
Budget Fund 314504413
Private Trust Funds 303
2652500000
163 284 98
26361 71502
93 786 06010
3 757 68117
53000
12390598629
774161 20
2097 56413
303
13762427592 12677771465
303
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 237938500
Employers Contributions for
Retirement 15114949
Social Security 7303294
Health Insurance 4363147
Total Personal Services 264719890
Travel Expense 18135109
Supplies and Materials 5841735
Communications 173 H848
Heat Lights Power and Water 1504
Printing and Publicity 7968829
Repairs and Alterations 2379892
Rents 13854287
Insurance and Bonding 37850
Pensions and Benefits 12002747062
Contracts with State Agencies 7677207
Grants to Civil Divisions 949069634
Indemnities 5500
Equipment Purchases 10646937
Miscellaneous 2890069
Total Expense 13303287353
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem and Fees
1893938
1966
1 86721210
11817669
4487004
35 432 89
2065691 72
13675580
5400119
151241 20
6586
7148434
1499726
8952302
1468800
11216225933
79384 77
7922626 54
00
6530611
3048115
12285850629
00
Total Expense and Outlay 133051812 91 122 858 506 29
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 97630460 77416120
CASH BALANCES JUNE 30th
Budget Fund 359618260 314504413
Private Trust Funds 2419 303
13762427592 12677771465304
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
COMMENTS
INTRODUCTION
The within report covers an examination of the Benefits and Administra
tive Funds of the Department of Family and Children Services for the fiscal
year ended June 30 1967 The State Institutions coming under the control of
the Department are reported under separate cover The name of this Depart
ment was changed from the Department of Public Welfare to the Department
of Family and Children Services by Act of the General Assembly approved
March 22 1963
FINANCIAL CONDITION
The Department of Family and Children Services ended the fiscal year on
June 30 1967 with no surplus after providing reserves of 128491415 for
accounts payable 231126845 for unallotted StateFederal and County funds
held on this date 1355867 for doubtful accounts receivable and 10780053
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
Appropriation for the administrative expense of the State Office was
196600000 The amount provided with which to meet expenditures ap
proved on budget was 188736473 and the remaining 7863527 was lapsed
to the States General Fund under provisions of State Law
Appropriation for administrative grants to counties for the fiscal year
ended June 30 1967 was 396000000 The amount provided with which to
meet expenditures approved on budget was 379576591 and the remaining
16423409 was lapsed to the States General Fund under provisions of
State Law
State appropriation for payment of benefits in the year ended June 30
1967 was 2401300000 The amount provided with which to meet expendi
tures approved on budget was 2180123796 and the remaining 221176204
was lapsed to the States General Fund as provided by State Law305
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Receipts from the Federal Government for benefits and administration
amounted to 10204902901 396937877 was received from counties for
participation in Public Assistance Benefits and 17500 was received in mis
cellaneous refunds making net State revenue allotment for the fiscal year
13350295138
The 13350295138 net State revenue allotment together with the cash
balance of 314504413 on hand at the beginning of the fiscal year made
total funds available in the period under review of 13664799551
From the 13664799551 funds available 12002747062 benefits were
paid 949069634 grants were made to County Departments of Family and
Children Services for administration 351470657 was used for administra
tive expense of the State Office 1893938 was expended for outlay and
359618260 remained on hand June 30 1967 the end of the fiscal year
Of this 359618260 remaining cash balance 328541415 was in State
funds and available for expenditure in the next fiscal period subject to budget
reapprovals after providing for liquidation of outstanding accounts payable
and encumbrances and 31076845 was the net amount of unallotted Federal
and County Funds on deposit with the State
BENEFIT PAYMENTS
Benefit payments for the year were 11773792530 for Public Assistance
Benefits 104945168 for Child Welfare Benefits and 3609087 for Cuban
relief and repatriated citizens relief and 120400277 to county offices of
Economic Opportunity making a total of 12002747062
Public Assistance benefit payments of 11773792530 for the year ended
June 30 1967 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
The number of recipients of Old Age Assistance Aid to the Blind Aid to
Dependent Children and Aid to the Disabled together with unit amount of
payments for the month of October 1966 as compiled by the Departments
Division of Research and Statistics are shown in a statement in the unit
report306
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Child Welfare Benefits for foster home care of children were paid by the
County Departments in the amount of 132015559 and of this amount the
State Department reimbursed the County Departments 93930053 from
State Funds psychiatric and psychological examinations and treatments
were paid by the County Departments in the amount of 2591111 and of
this amount the State Department reimbursed the County Departments
1295558 from State funds In addition to these payments maternity home
care payments of 9660378 were made by the State Department from State
funds 32779 for return of runaway children from State funds and 26400
for day care of children from State funds The benefit payments are distri
buted as follows
YEAR ENDED JUNE 30th
PUBLIC ASSISTANCE 1967 1966 1965
Old Age 6765147784 6565992526 6275873587
Blind 237437373 234151189 228018203
D ep endent Children 2602970831 2184755052 18 55334700
Disabled 2168236542 2033520992 1924185008
117 73792530 110184197 59 102 834114 98
CHILD WELFARE Foster Home Care of Children Return of Runaway Children Maternity Home Care of Unmarried Mothers 939300 53 327 79 96 603 78 12955 58 26400 657 07105 26653 79368 62 1101437 00 488584 56 5510 6564218
Psychiatric and Psychological Exams Day Care of Children 703025 00

104945168 747 720 57 56131209
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
A comparison of Public Assistance Benefits paid in the month of June
1967 with payments for the same month in 1966 and 1965 is shown as
follows
JUNE 1965
Old Age
Blind
Dependent Children
Disabled
JUNE 1966
Old Age
Blind
Dependent Children
Disabled
JUNE 1967
Old Age
Blind
Dependent Children
Disabled
Number of Individuals 91848 Net Amount Paid 537515283 192 84437 1 633 71700 1 653556 73 Average Allowance Per Individual 5852 6070 22 14
3 177
73775 26 870
6154
195670 885527093 4526
92875 3 179 5 636139 96 197 669 02 1 998078 70 1 758066 64 6069 6218 24 31
82205
27778 6329
206037 958995432 4654
94201 3 145 5 87934017 199456 51 231741182 190580116 6241 6342 2452 6763
94499 28178
220023 10302009 66 4682
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 150118109398 has been
paid in Public Assistance Benefits Old Age Assistance Aid to the Blind Aid
to Dependent Children Aid to Disabled and Medical Care 309073048
for Crippled Children Benefits in the form of medical and hospital care
furnished 454460850 in Child Welfare Benefits for foster home care and
other expense of children 720329 for Civilian War Assistance BenefitslllilllfflffllllWMB HH iilts

308
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
7692460 for Cuban relief and 153444 for Repatriated Citizens relief
making a total of 150890209529 and these payments are tabulated by
fiscal years as follows
Year Public Crippled Child Civilian Repatriated
Ended Assistance Children Welfare War Citizens and
June 30 Benefits Benefits Benefits Assist Cuban Relief
1938 3240 57772 2229201
1939 4 715 55000 162 66325
1940 3 455 784 50 16505304
1941 532871050 182 93223
1942 747343500 21388607
1943 9 39433550 127 585 59 25000
1944 10 363311 50 14842149 435 50
1945 10 589 29500 139 672 99 346 40
1946 11262 813 93 167 92214 1 251 77
1947 16413 75200 233 932 43 4919 62
1948 20437031 50 317 248 88
1949 27212 89400 366 295 77
1950 3370992300 392 258 56 1141148
1951 39738089 50 450 56603 39 428 29
1952 46 819156 89 00 52823 79
1953 52 868 662 30 7409095
1954 5847120900 85 559 46
1955 62247 685 98 85470 50
1956 65084 889 00 63 230 70
1957 71 717 209 41 91 309 51
1958 75 301 511 39 133 929 54
1959 83403 545 00 170 831 04
1960 8592814169 168 366 82
1961 86 480 54148 199 31504
1962 87295 86360 259 212 83 3 257 87
Less
Recovered 12 872 95
1963 93468161 23 323 792 81 5 866 70
1964 98 025 648 44 427 351 40 8 344 38
Less
Recovered 10 000 00
1965 102 834114 98 56131209 1077191
1966 110184197 59 747 720 57 14127 31
1967 117 737 925 30 1 049 451 68 36090 87
1501181093 98 3090 73048 4 544 608 50 720329 7845904
Crippled Children Program reported under State Department of Public
Health since year ended June 30 1951
m309
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 1967 was 1302434229 of which
353364595 was for State Office expense and 949069634 for grants to
County Departments of Family and Children Services
The cost of administrative operations of the State Office of the Depart
ment was 353364595 of which 195306729 was for expenses incurred in
administering the Public Assistance Program 85525918 for Child Welfare
Services 1238853 for adoption services 9750 for General Relief 1354168
for cost of administering the State Institutions under the control of the
Department 1966751 for surplus commodities distribution 43078940
for court services 15386412 for day care services 817146 for Food Stamp
Program 3968434 for Office of Economic Opportunity and 4711494 for
Regional Youth Development Centers
Grants to counties for administrative expenses amounting to 949069634
represent payments of 737304907 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 per
formance of welfare duties for which the State makes appropriation plus
93499893 for Child Welfare Special Program representing Federal partici
pation in salaries and travel plus 34245929 representing Federal 50
participation in other administrative expenses of the County Departments
of Family and Children Services disbursed to Public Assistance Program and
84018905 paid as employers contributions to the Employees Retirement
System for member employees of the County Departments of Family and
Children Services
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 eligi
bility of applicants and recipients of Special Public Assistance310
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Family and Children
Services and grants to County Departments of Family and Children Services
for the past three years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
Public Assistance Program989906494 8351 54729 7131963 57
Child Welfare Service 191878768 154162761 114507121
Other Relief Programs 77931931 46928702 22476129
State Institutions 1354168 1227988 1026451
Adoption Service 41362868 32393510 16757417
13 024 342 29 10 698 676 90 8 679 634 75
BY OBJECT
STATE OFFICE
Expense
Personal Services
Salaries Wages Per Diem
and Fees 237938500
Employers Contributions for
Retirement 15114949
Social Security 7303294
Health Insurance 4363147
Total Personal Services 2 647198 90
Travel Expense 18135109
Supplies and Materials 5841735
Communications 17311848
Heat Lights and Water 1504
Printing and Publicity 7968829
Repairs and Alterations 23798 92
Rents 13854287
Insurance and Bonding 37850
Indemnities 5500
Contracts with Other State
Agencies 76 77207
Equipment Purchases 10646937
Miscellaneous 2890069
1 867 21210 1446 393 72
11817669
44 87004
35432 89
2065691 72
136 755 80
5400119
151 241 20
6586
71484 34
1499726
89 52302
14 68800
00
81 814 71
6530611
3048115
9282512
3390129
27667 82
160078795
10106128
4529007
135934 38
1463
63232 50
920152
7628802
32900
1163
61937 63
6942529
25 91343
3514 706 57 2 77605036 218942733311
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30th
BY OBJECT
1967
1966
1965
STATE OFFICEContd
Outlay
Lands Bldgs and Permanent
Improvements
Personal Services 1893938 00 00
Total State Office 353364595 277605036 218942733
Grants to Counties for Adminis 949069634 7922626 54 649020742
13 024 342 29 10 698 676 90 8 679 634 75
BY FUNDS
State Funds 571047925 453514599 345130006
Federal Funds 731386304 616353091 522833469
1302434229 10698 67690 8679 634 75
Number of Employees on Payroll
June 30th 428 340 272
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds handled by the Department in the year
ended June 30 1967 were 54380048 U S Income Taxes withheld from
salaries 130841314 contributions by employer and employees to the
Employees Retirement System 34584527 Social Security contributions
5200196 State Income Tax Withholdings and 5275483 State Employees
Health Insurance
From the 54380048 U S Income Tax withheld from salaries plus
570292 on hand at the beginning of period 55695638 was remitted to
the Director of Internal Revenue leaving a balance of 2554702 at June
30 1967
The 130841314 contributions by employer and employees to the Retire
ment System and 34584527 Social Security contributions together with a
balance of 5400103 on hand at the beginning of the fiscal period made a
total of 170825944 to be accounted for Of this 170825944 to be ac
counted for 49649128 was remitted to the Employees Retirement System
for employees contributions 80899645 for employers contributions
16733658 employees contributions to Social Security and 16730815
employers contributions to Social Security leaving a net balance of 6812698
on hand June 30 1967 due to Employees Retirement System312
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
The Department also collected or withheld from salaries 5200196 for
State Income Tax in the year under review This amount together with a
balance of 1009942 on hand at the beginning of the fiscal period made a
total of 6210138 Of this 6210138 to be accounted for 4797788 was
remitted to the Department of Revenue Income Tax Unit leaving a net
balance of 1412350 on hand June 30 1967 due to the Department of
Revenue
A balance of 303 was on hand for group insurance withholdings at July
1 1966 There were no withholdings or remittances made in the period under
review leaving a balance of 303 on hand at June 30 1967
The Department collected or withheld 5275483 for State Employees
Health Insurance This together with a balance of 318411 on hand at July
1 1966 made a total of 5593894 which was remitted to the State Em
ployees Health Insurance Fund
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS
Code Section 401805 provides that the State Auditor shall audit all
accounts and make reports thereon and in which report the State Auditor
shall call special attention to any illegal improper or unnecessary expendi
tures 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
fraudulent certifications by Mrs Norene M Milburn County Director of
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 per
sonal use of Mrs Milburn See Summary of Audit of the Department of Public
Welfare for the fiscal year ended June 30 1960 for complete report of findings
Audit and investigation of the records and affairs of the Glascock County
Welfare Department by members of the staff of the State Department of
Public Welfare revealed that overpayments of Public Assistance Benefits had
been made aggregating 4198950 of which the Federal Governments
portion was 2907220 and the States portion 1291730
Complying with demand made by the Federal Government 2907220
was refunded by the State Department of Public Welfare to the FederalDEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
Assistance Account on June 27 1960 thus resulting in the entire amount of
4198950 in overpayments in Glascock County being charged to State funds
The Director of the Glascock County Welfare Department was bonded for
500000 and this amount was recovered in the fiscal year ended June 30
1960 from the Lumbermans Mutual Casualty Company when claim was
filed on bond The State recovered an additional 45783 by withholding salary
due Mrs Milburn reducing the 1901650 loss due to fraudulent certifications
to 1355867
The 1355867 referred to in preceding paragraph is carried on the Con
solidated Balance Sheet of the Department of Family and Children Services
on June 30 1967 as an account receivable due from Mrs Norene M Milburn
and recipients of Public Assistance overpayments There is an additional
amount of 2297300 shown as a footnote on the Consolidated Balance
Sheet This 2297300 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 overpay
ments of Public Assistance Benefits had been made totaling 4655200 by
reason of erroneous certifications by Mrs Madie W Spurlin County Director
of the Department of Family and Children Services of Telfair County
Complying with demand made by the Federal Government 3024290 of
the 4655200 was refunded to the Federal Assistance account thus resulting
in the entire 4655200 in overpayments in Telfair County being charged to
State funds
There was no evidence of any fraudulent certifications in the above amount
but the surety bond covering County Directors provided for recovery for
failure to faithfully discharge the duties of the office and the Department of
Family and Children Services collected 1000000 in the fiscal year ended
June 30 1964 from the Surety Company in this case
The remaining 3655200 is shown in footnote on the Consolidated Balance
Sheet along with the 2297300 overpayments in Glascock County covered
in the Comments which is repeating Comments in previous audit on this item314
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
BENEFITS AND ADMINISTRATIVE FUNDS
The entire files on the matter of overpayments of Public Assistance Bene
fits in Glascock and Telfair Counties have been turned over to the States
Attorney General for whatever action is necessary to protect the State against
loss
GENERAL
Mrs Bruce Shaefer Director of the Department of Family and Children
Services through June 30 1967 was bonded in the amount of 5000000
Mr William H Burson was appointed Director of the Department of
Family and Children Services as of July 1 1967 and he is bonded in the
amount of 5000000
Mr Thomas M Parham Jr Director of the Division of Children and
Youth is bonded in the amount of 5000000 There is also on file Public
Employees Faithful Performance Blanket Position Bond covering employees
of the Department of Family and Children Services for 1000000 each with
additional indemnity on each of the following employees as follows
Director Division of
Business Administration
Accountant IV
Accountant II
Accounting Section
Supervisor
Accounting Services
State Coordinator
State Office
Atlanta
State Office
Atlanta
State Office
Atlanta
State Office
Atlanta
Georgia Office of Economic
Opportunity
Atlanta
9000000
4000000
1000000
4000000
1500000
County Directors are bonded for 3000000 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 succes
sors in office andor the State Department of Family and Children Services
of the State of Georgia andor 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 composed of the members as listed in the unit report
The State Board of Children and Youth which is a division within the
Department of Family and Children Services is composed of the members
as listed in the unit report315
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
INSTITUTIONS FUND
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 403400000 379400000
Budget Balancing Adjustments 13793340 3840871
Net Appropriations 389606660 375559129
Revenue Retained
Transfers 389606660 3755 59129
Total State Revenue Allotments 000 000
CASH BALANCES JULY 1st
Budget Fund 00 00
000 000
DISBURSEMENTS
CASH BALANCES JUNE 30th
Budget Fund 000 000
COMMENTS
This report shows the state revenue allotments for operations of the
Institutions under the control of the Department of Family and Children
Services and the distribution of the allotment to the various institutions
At June 30 1967 funds shown as distributed in this report were in the
State Treasury for the various institutions as follows
Youth Development Centers
Atlanta 2575561
Augusta 3349098
Macon 1200000
Milledgeville 4745988
Regional 74686457 86557104
Confederate Soldiers Home 124800
Factory for the Blind 12325529
99007433maatmam
317
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 240000
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 240000
SURPLUS
None 00
Total Current Liabilities and Surplus 240000318
DEPARTMENT OP FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Transfers 2554300 2631750
Total Revenue Allotments 2554300 2631750
CASH BALANCES JULY 1st
Budget Fund 186000 240000
2740300 2871750
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 22000 000
Pensions and Benefits 2478300 2685750
Total Expense 2500300 2685750
CASH BALANCES JUNE 30th
Budget Fund 240000 186000
2740300 2871750
m319
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME
COMMENTS
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30 1967
with no surplus after providing the necessary reserve of 240000 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 1967 was 2554300 which was included in the
appropriation for Institutions of the Department of Family and Children
Services
The 2554300 departmental revenue together with the 186000 cash
balance on hand at the beginning of the year made a total of 2740300 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
2500300 of the available funds was expended for budget items of ex
pense and 240000 remained on hand June 30 1967 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
YEAR ENDED JUNE 30th
1967 1966 1965
EXPENSE
Personal Services 22000 000 000
Pensions and Benefits2478300 2685750 2920000
Total Expense2500300 2685750 2920000
Confederate Veterans in Home on June 30th 0 0 0
Confederate Veterans Widows in Home
June30th 4 3 4
Annual Per Capita Cos 625075 730000 730000

One widow died on March 5 1966 making a total of 1343 days at 2000 per day320
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
CONFEDERATE SOLDIERS HOME
GENERAL
Surety bond coverage is under schedule bond detail of which will be found
in unit report of the Department of Family and Children Services Benefits
and Administrative Fund
The widows residing in the Confederate Soldiers Home were moved from
Warm Springs Foundation to Wesley Homes Inc Atlanta Georgia on
October 19 1966
Provisions of the contract with the Georgia Warm Springs Foundation
and Wesley Homes Inc are quoted in appendix to the unit report
Books and records of the Confederate Soldiers Home are maintained by
the central accounting office of the Department of Family and Children
Services
mImj321
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
General Operations Account 32058328
Division of Institutions Account 12325529
Private Trust and Agency Funds
Sales Tax Fund 15161 44399018
OTHER ASSETS
Accounts Receivable 41319783
Less Reserve for Doubtful
Accounts 5290000 36029783
Inventories 40788349 76818132
Total Assets 121217150
LIABILITIES RESERVES SURPLUS AND DEFICIT
CURRENT LIABILITIES
Accounts Payable and Encumbrances
Regular 44383857
Employers Contributions to Social Security 6 337 77
Employers Contributions to Retirement 2 63847
Employers Contribution to Health Ins Program 85970
Total Current Liabilities 45367451
RESERVES
Private Trust and Agency Funds
Sales Tax Collections 15161
SURPLUS DEFICIT
Operating AccountDeficit 9 83594
Surplus Invested in Inventories and
Accounts Receivable 76818132 75834538
Total Current Liabilities Reserves
Surplus and Deficit 121217150322
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Earnings from Services 1990063 88 1 64116759
Transfers 6676252 13149277
Total Revenue Allotments2056 82640 1 77266036
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 4 845 79 4 82011
CASH BALANCES JULY 1st
Budget Fund 39445142 32973178
Private Trust Funds 17317 13609
245629678 210734834

323
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 58941541
Employers Contributions for
Retirement 3325442
Social Security 2199299
Health Insurance 1086833
Total Personal Services 655 53115
Travel Expense 1267961
Supplies and Materials 116217108
Communications 9 68762
Heat Lights Power and Water 1117044
Printing and Publicity 149795
Repairs and Alterations 24 55253
Rents 46060
Insurance and Bonding 1346 89
Contracts with State Agencies 42901
Indemnities 211135
Equipment Purchases 7415492
Miscellaneous 1204800
Total Expense196784115
1966
50267687
2494008
17499 69
8 889 33
55400597
14 787 83
1005891 85
6484 86
9132 46
879 49
26 76112
57200
303304
461 55
278228
6227307
13 69020
1700 75572
Outlay
Lands Bldgs and Permanent Improvements
Contracts 3779810 718500
EquipmentNew 180000 00
Total Outlay 3959810 718500
Total Expense and Outlay200743925 170794072
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 4 86735 478303
CASH BALANCES JUNE 30th
Budget Fund 44383857 39445142
Private Trust Funds 15161 17317
245629678 210734834324
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 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
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 listed in the unit report and in addition thereto
the exofficio members of the Board also listed in the unit report
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30 1967 with an
operating deficit of 983594 after providing reserves of 45367451 for ac
counts payable and encumbrances This deficit resulted from the failure to
include the employers contributions due at June 30 1967 for retirement
social security and health insurance with the accounts payable on the state
ment of cash position as of June 30 1967 that was filed with the Budget
Bureau
The Department of Family and Children Services had sufficient funds in
the Institutions Account to cover all outstanding obligations of the Factory
for the Blind and other institutions under its control but these funds were
lapsed to the States General Fund based on the statements of cash position
filed for the various institutions Had the 983594 in employers contri
butions been included with accounts payable the amount lapsed would have
been less and the Factory for the Blind would have ended the fiscal year with
no operating deficit
The Factory for the Blind had 76818132 invested in inventories and
accounts receivable at June 30 1967 and by deducting the operating deficit
from this amount they would have had a net surplus of 75834538325
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Factory for the Blind is in
cluded in the appropriation made by the General Assembly to the Institutions
Account of the Department of Family and Children Services The appropria
tion for the fiscal year ended June 30 1967 was 6676252
In addition to the 6676252 State appropriation the Factory for the Blind
received 195084360 from sales of manufactured products 517250 from
the Trainees Fund of the Division of Vocational Rehabilitation of the State
Department of Education 14993 commission on sales tax collections and
3389785 from fire insurance claims making total State revenue allotment
of 205682640
The 205682640 total State revenue allotment together with the
39445142 cash balance on hand at the beginning of the fiscal period made a
total of 245127782 available with which to meet expenditures approved
on budget for the year ended June 30 1967
200743925 of the available funds was expended for budget items of
expense and 44383857 remained on hand June 30 1967 the end of the
fiscal year326
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
The net profit from operations in the fiscal year ended June 30 1967 by
application of accounts payable accounts receivable and inventories to the
cash receipts and disbursements was 5674299 as shown in the following
statement of operations
REVENUE
Collections in Period
Sale of Manufactured Products 195084360
Trainee Fees Vocational Rehabilitation 5172 50
Earnings Sales Tax 14993
Insurance ClaimsFire Loss 3389785 199006388
Add Accounts Receivable June 30 1967Net 36029783
235036171
Deduct Accounts Receivable July 1 1966Net 33336121
201700050
COST
Purchase and Cost Payments 200743925
Add Inventory July 1 1966 301478 66
Accounts Payable and
Encumbrances
June 30 1967 45367451 75515317
276259242
Deduct Inven June 30 1967 40788349
Accounts Payable and
Encumbrances
July 11966 39445142 80233491 196025751
Net Profit from Operations 5674299
RECONCILIATION WITH SURPLUS
SurplusBeginning of Period 63483987
Add Profit from Operations 5674299
691 582 86
Funds Transferred from Department of Family
and Children ServicesFor Operations 66 76252
SurplusJune 30 1967 75834538
Cost records maintained by the Factory for the Blind show a net profit
for the years operations of 13794148
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
m327
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
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 58941541 50267687 39161119
Employers Contributions for
Retirement 3325442 2494008 2226110
Social Security 2199299 1749969 1293676
Health Insurance 1086833 888933 730640
Total Personal Services 65553115 55400597 43411545
Travel Expense 1267961 1478783 1595837
Supplies and Materials 116217108 100589185 67144141
Communications 968762 648486 395959
Heat Lights and Water 1117044 913246 810782
Printing and Publicity 149795 87949 45619
Repairs and Alterations 2455253 2676112 1310706
Rents 46060 57200 79180
Insurance and Bonding 134689 303304 1 73284
Indemnities 211135 278228 277738
Contracts with State Agencies
Merit System 42901 46155 40167
Equipment Purchases 7415492 6227307 6616177
Miscellaneous 1204800 1369020 842090
Total Expense196784115 170075572 122743225
OUTLAY
Building Improvements 3959810 718500 00
Total Expense and Outlay200743925 170794072 122743225
Number of Employees on Payroll
June 30th 185 198 154
Average Number of Blind Persons Em
ployed in Factory for the Blind dur
ing year 114 97 102328
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
FACTORY FOR THE BLIND BAINBRIDGE
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 Fund
Books and records of the Factory for the Blind are maintained in the
central accounting office of the Department of Family and Children Services
and were found in excellent condition329
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 1724106
Private Trust and Agency Funds 463932
Total Current Assets 2188038
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Accounts 8425
Travel ExpenseJune 153970
Employers Contributions for
Retirement 81926
Social Security 147018
Health Insurance 16000 244944
Total Current Liabilities 407339
RESERVES
For Federal Funds 1316767
For Privat e Trust and Agency Funds 4 63932 17806 99
SURPLUS
None 00
Total Current Liabilities Reserves
andSurplus 2188038330
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
CASH RECEIPTS
1967
BUDGET FUND
State Revenue Allotments
Revenue Retained
GrantsU S Government 17306900
CASH BALANCES JULY 1st
Budget Fund
429216
1966
147 798 92
976064
17736116 15755956
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 12132613 11499254
Employers Contributions for
Retirement 815943 796914
Social Security 381134 283618
Health Insurance 159000 163000
Total Persona Services 13488690 12742786
Travel Expense 2384989 2932037
Supplies and Materials 159155 181410
Communications 469501 521350
Printing and Publicity 78590 13125
Rents 21436 1700
Contracts with State Agencies100C000 10 75418
Equipment Purchases 357849 00
Miscellaneous 51800 9750
Total Expense 16012010 15326740
CASH BALANCES JUNE 30th
Budget Fund 1724106 429216
17736116 15755956
m331
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
FINANCIAL CONDITION
COMMENTS
The Office of Economic Opportunity ended the fiscal year on June 301967
with no surplus after providing the necessary reserve of 407339 to cover
outstanding accounts payable and reserving 1316767 for Federal funds and
463932 for Private Trust and Agency Funds held on this date
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
Federal appropriation for the operation of the Office of Economic Oppor
tunity for the year ended June 30 1967 was 17306900
The 17306900 appropriation together with the 429216 cash balance
on hand at the beginning of the fiscal year made a total of 17736116 avail
able with which to meet expenditures approved on budget for the year
16012010 of the available funds was expended for budget items of
expense and 1724106 remained on hand June 30 1967332
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
OFFICE OF ECONOMIC OPPORTUNITY
COMPARISON OF OPERATING COSTS
The Office of Economic Opportunitys expenditures for operating costs
for the past three years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Regular Salaries Wages Per Diem
and Fees 12132613 11499254 3464461
Employers Contributions for
Retirement 815943 796914 179537
Social Security 381134 2 83618 28581
Health Insurance 159000 163000 38000
Total Personal Services 134 886 90 127427 86 3710579
Travel Expense 2384989 2932037 1097103
Supplies and Materials 159155 181410 43026
Communications 469501 521350 149447
Printing and Publicity 78590 13125 10350
Repairs and Alterations 00 00 950
Rents 21436 1700 00
Contracts with State Agencies1000000 10 75418 7000 00
Equipment Purchases 357849 00 00
Miscellaneous 51800 9750 22625
16012010 15326740 4334080
Number of Employees on Payroll
June30th 17 13 13
GENERAL
Mr Joseph A Thornton served as State Coordinator through June 30
1967 and was replaced by Mr E C Bryant on July 1 1967 The State
Coordinator is bonded for 2500000 under an Employees Blanket Position
Bond All other employees are covered for 1000000 under this same bond333
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund 101966114
Private Trust and Agency Funds 2987378
Total Current Assets 104953492
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Budget Fund
Accounts Payable
Regular Accounts and Encumbrances 35630059
Employers Contributions
Retirement 1076939
Social Security 2079562
Health Insurance 317729
Total Current Liabilities 39104289
RESERVES
Budget FundContracts to Mature 65778364
Federal ProgramPL 8910 Title I 490935
Private Trust and Agency Funds 2987378
Total Reserves 69256677
DEFICIT
Operations 3407474
Total Current Liabilities Reserves and Deficit 104953492
See Comments334
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
CASH RECEIPTS
1967
1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Donations 1246 000
Earnings Corrections 164912 91382
Transfers380376108 359778102
Tota State Revenue Allotments3 805397 74 3598 69484
PRIVATE TRUST FUNDS
Private Trust Fund ReceiptS
7514082
6489217
CASH BALANCES JULY 1st
Budget Fund103435861 42917079
Private Trust Funds 2660843 1980341
494150560 411256121
m335
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees187625964
Employers Contributions for
Retirement 11693104
Social Security 7228222
Health Insurance 3551127
Total Personal Services 210098417
Travel Expense 913204
Supplies and Materials 49194860
Communications 2620977
Heat Lights Power and Water 10266400
Printing and Publicity 56970
Repairs and Alterations 1512745
Rents 450349
Insurance and Bonding 1177197
Contracts with State Agencies 12176
Indemnities 4 73206
Equipment Purchases 9339625
Miscellaneous 551747
Total Expense286643521
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 1963500
Supplies and Materials 00
Miscellaneous 720000
Contracts 94118364
EquipmentNew 4136
Total Outlay 95366000
Total Expense and Outlay382009521
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 7187547
CASH BALANCES JUNE 30th
Budget Fund 101966114
Private Trust Funds 2987378
1966
1 69225044
9723637
5745790
3095585
1 87790056
764559
492183 63
24 584 52
91 52018
85105
37 583 04
3 991 75
1631425
495314
393025
112 519 33
1488 78
267546607
1 66431
8117844
00
214 619 92
20 57828
31804095
299350702
5808715
1 034 358 61
2660843
494150560 411256121336
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
COMMENTS
INTRODUCTION
This report covers an examination of all Youth Development Centers of
the Department of Family and Children Services for the fiscal year ended
June 30 1967 In prior periods separate reports have been issued on each
center Since the activities of each center are interrelated to a great degree
it was felt that a combined report would be more meaningful
FINANCIAL CONDITION
The Youth Development Centers ended the fiscal year on June 30 1967
with a deficit of 3407474 after providing a reserve of 39104289 to cover
outstanding accounts payable and reserving 65778364 for contracts to
mature 490935 for Federal ProgramPL 8910 Title I and 2987378
for Private Trust and Agency Funds This deficit resulted from the failure to
include the employers contributions due at June 30 1967 for retirement
Social Security and health insurance with the accounts payable on the State
ment of Cash Position as of June 30 1967 that was filed with the Budget
Bureau
The Department of Family and Children Services had sufficient funds in
the Institutions Account to cover all outstanding obligations of the Youth
Development Centers and other institutions under its control but these funds
were lapsed to the States General Fund based on the Statements of Cash
Position filed for the various institutions Had the amount in employers
contributions been included with accounts payable the amount lapsed would
have been less and the Youth Development Centers would have ended the
fiscal year with no operating deficit
m

337
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
AVAILABLE REVENUE AND OPERATING COST
State appropriation for operation of the Youth Development Centers is
included in the appropriation made by the General Assembly to the Institu
tions Fund of the Department of Family and Children Services The appropria
tion for the fiscal year ended June 30 1967 was 380376108
In addition to the 380376108 State appropriation the Youth Develop
ment Centers received 91800 from sale of meals room accommodations and
flu shots 50884 from sale of livestock 20000 as restitution for a cow stolen
and killed 600 refunded on bus fares 1246 contributionsPupils
Deposit Account and 1628 unclassified receipts making net State revenue
allotment of 380539774
The net State revenue allotment of 380539774 together with
103435861 cash balance on hand at the beginning of the fiscal period made
a total of 483975635 available with which to meet expenditures approved
on budget for the year ended June 30 1967
286643521 of the available funds was expended for budget items of
expense 95366000 for outlay and 101966114 remained on hand June
30 1967 the end of the fiscal period338
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
COMPARISON OF OPERATING COSTS
The expenditures for operating costs for the past three years are compared
by institution in the following statements
YOUTH DEVELOPMENT CENTERATLANTA
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 37973031 35040367 30663717
Employers Contributions for
Retirement 2236551 1964284 1738370
Social Security 1452926 1213466 941579
Health Insurance 710064 653159 544594
Total Personal Services 42372572 38871276 33888260
Travel Expense 238280 333796 246883
Supplies and Materials 7954240 7767062 5944809
Communications 580807 591613 557700
Heat Lights Power and Water 2317367 2337539 1935054
Printing and Publicity 22102 46911 29771
Repairs and AI terations 1833 65 22 501 63 38634 54
Rents 98805 96270 134720
Insurance and Bonding 198087 307811 263556
Indemnities 8752 96880 4400
Contracts with State Agencies 123922 134670 141087
Equipment Purchases 6 52838 21240 61 13402 57
Miscellaneous 81398 35296 60944
TotalExpense 54832535 54993348 48410895
OUTLAY
Lands Buildings and Permanent
Improvements 000 1649300 000
Total Outlay 000 1649300 000
Total Expense and Outlay 54832535 56642648 48410895
Number of Employees on Payroll at
June30th 75 77 74
Average Number of Pupils in
School During Year 102 103 99
Annual Per Capita Cost
Expense 537574 533916 488999
Outlay 00 16012 00
537574 549928 488999
JK339
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
YOUTH DEVELOPMENT CENTERAUGUSTA
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and FeesS 56692310 49482449 38678849
Employers Contributions for
Retirement 3497589 2845140 2186443
Social Security 2289326 1828921 1156282
Health Insurance 1088843 928590 683666
Total Personal Services 63568068 55085100 42705240
Travel Expense 256909 146071 161849
Supplies and Materials 21109729 21200172 20199002
Communications 974014 883829 722731
Heat Lights Power and Water 3016265 2694839 2187094
Printing and Publicity 28738 26049 30000
Repairs and Alterations 705855 828368 424125
Rents 202833 169692 31839
Insurance and Bonding 340242 555026 673049
Indemnities 40223 30870 4050
Contracts with State Agencies 148174 84345 129972
Equipment Purchases 3872830 5442530 3453228
Miscellaneous 175420 20055 12250
Total Expense 94142952 87166946 70734429
OUTLAY
Lands Buildings and Permanent
Improvements 163500 12585851 15852618
Total Outlay 163500 12585851 S 15852618
Total Expense and Outlay 94306452 99752797 86587047
Number of Employees on Payroll
atJune30th 121 118 100
Average Number of Pupils in
School During Year 353 341 326
Annual Per Capita Cost
Expense 267452 255621 216977
Outlay 464 36909 48628
267916 292530 265605340
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
YOUTH DEVELOPMENT CENTERMILLEDGEVILLE
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and FeesS 91913819 84702228 69109760
Employers Contributions for
Retirement 5941740 4914213 4100330
Social Security 3482465 2703403 1997521
Health Insurance 1745073 1513836 1212074
Total Personal Services103083097 93833680 76419685
Travel Expense 373888 284692 300243
Supplies and Materials 200 70739 202 51129 209487 54
Communications 1043155 983010 888843
Heat Lights Power and Water 4907942 4119640 3615597
Printing and Publicity 6130 12145 65054
Repairs and Alterations 622025 679773 685777
Rents 148711 133213 140263
Insurance and Bonding 590118 7685 88 740245
Indemnities 424231 265275 230668
Contracts with State Agencies 762076 276299 324010
Equipment Purchases 3154946 3685342 4999884
Miscellaneous 294929 93527 148038
Total Expense1354819 87 1253 86313 1095070 61
OUTLAY
Lands Buildings and Permanent
Improvements 000 8117844 9730540
EquipmentNew 4136 2057828 1253114
Total Outlay 4136 10175672 10983654
Total Expense and Outlay135486123 1355 61985 120490715
Number of Employees on Payroll at
June30th 181 169 154
Average Number of Pupils in
School During Year 413 362 318
Annual Per Capita Cost
Expense 328044 346371 344362
Outlay 10 28110 34540
328054 374481 378902nmiwuintiii
341
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
REGIONAL YOUTH DEVELOPMENT CENTERS
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1966
Personal Services
Salaries Wages Per Diem and Fees 787739 000 000
Employers Contributions for
Retirement 17224 00 00
Social Security 3505 00 00
Health Insurance 7147 00 00
Total Persona Services 815615 000 000
Travel Expense 44127 00 00
Supplies and Materials 60152 00 00
Communications 23001 00 00
Heat Lights Power and Water 24826 00 00
Repairs and Alterations 1500 00 00
Insurance and Bonding 48750 00 00
Equipment Purchases 1659011 00 00
Total Expense 2676982 000 000
OUTLAY
Lands Buildings and Permanent
Improvements 93398364 7393272 500000
Total Outlay 93398364 7393272 500000
Total Expense and Outlay 96075346 7393272 500000
Number of Employees on Payroll at
June30th 11 0 0342
DEPARTMENT OF FAMILY AND CHILDREN SERVICES
YOUTH DEVELOPMENT CENTERS
YOUGH DEVELOPMENT CENTERMACON
This center is in the planning stages and no comparison is available
FEDERAL PROGRAMPL 8910 TITLE I
CURRICULUM ENRICHMENT
This program was started during 19661967 fiscal year and no comparison
is available
GENERAL
A special audit report was issued January 31 1967 covering irregularities
and a shortage at Youth Development CenterAugusta from July 1 1966
January 15 1967 The irregularities have been corrected and the shortage has
been covered by the bonding company and the employees involved
All surety bond coverage is under an employees blanket position bond the
detail of which will be found in the unit report of the Department of Family
and Children Services Benefits and Administrative Funds
The main books and records of the Youth Development Centers are main
tained in the central accounting office of the Department of Family and
Children Services All books and records pertaining to student funds and
canteen activities are located at the institutions
M343
GENERAL ASSEMBLY OF GEORGIA
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations245000000 230000000
Budget Balancing Adjustments 00 00
Total Appropriations245000000 230000000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 224630 21680
CASH BALANCES JULY 1st
Budget Fund 55574797 15766279
300799427 245787959
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees117235022 62088013
Employers Contributions for
Retirement 11467519 1436198
Social Security 544419 459743
Health Insurance 2034803 1977500
Total Persona Services131281763 65961454
Travel Expense 69488471 73252099
Supplies and Materials 12046092 9474998
Communications 5762362 5258311
Printing and Publicity 44375246 30100386
Repairs and Alterations 2085558 1006773
Rents 2409896 1865911
Insurance and Bonding 3400 6672
Equipment Purchases 2611507 1034689
Miscellaneous 2247715 2230189
Total Expense272312010 190191482
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 224630 21680
CASH BALANCES JUNE 30th
Budget Fund 28262787 55574797
300799427 2457879 59344
GENERAL ASSEMBLY OF GEORGIA
COMMENTS
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1967 the accounts of the General
Assembly showed a balance of 28262787 in the State Treasury available to
pay outstanding obligations and for operations in the next fical 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 1967 was 245000000
The 245000000 total State revenue allotment together with the cash
balance of 55574797 in the accounts of the General Assembly at the begin
ning of the fiscal year made a total of 300574797 available in the period
covered by this report
From the 300574797 available funds 272312010 was expended for
budget approved items of legislative expense and 28262787 remained on
hand June 30 1967 the end of the fiscal year
In the period covered by this report the General Assembly was in regular
session fortyfive daysJanuary 9 1967 through January 20 1967 and
February 13 1967 through March 17 1967345
GENERAL ASSEMBLY OF GEORGIA
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 1967 1966 1965
Personal Services and Travel Expensel 26802392 81464506 92121193
Employers Contributions for
Retirement 10854603 719482 987522
Social Security 349928 228219 263655
Health Insurance 1927803 1834500 2159500
Total Personal Services and
Travel Expense139934726 84246707 95531870
Supplies and Materials 11089318 8635709 8431044
Communications 3288076 1776810 3878428
Printing and Publicity 43294754 29516533 29065323
Repairs and Alterations 18339 68 827076 5 83997
Rents 2057201 1673292 1467512
Insurance and Bonding 3400 00 7838
Indemnities 00 00 1625
Equipment Purchases 2021719 802990 829004
Miscellaneous
DuesCouncil of State Govts 1600000 1600000 1600000
Atlantic States Marine
Fisheries 120000 120000 120000
Natl Conference of State
Legislative Leaders 100000 100000 100000
Natl Conf of Commission
ers on Uniform State Laws 160000 160000 160000
Subscriptions 00 00 9900
Freight Express and Storage 59699 95829 277199
Cleaning and Laundry 85887 82940 64038
205648748 129637886 142127778346
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
OFFICE OF LIEUTENANT GOVERNOR 1967 1966 1965
Personal Services and Travel Expense 8220441 7048827 5860621
Supplies and Materials 145697 221967 253106
Communications 1161039 2022108 1925638
Repairs and Alterations 43296 46328 94383
Rents 75208 48015 00
Equipment Purchases 28950 10445 444938
Miscellaneous 9260 33323 38907
9683891 9431013 8617593
OFFICE OF SPEAKER OF HOUSE
Personal Services and Travel Expense 5416543
Supplies and Materials 241119
Communications 5268 72
Printing and Publicity 27200
Repairs and Alterations 112 62
Rents 5803
Equipment Purchases 331103
Miscellaneous 26156
3962379 41161 72
54531 531 22
6 473 67 7 288 98
15200 00
415 65 2740
13500 22000
1995 267 75
00 1545
6586058 4736537 4951252
LEGISLATIVE COUNSEL
Personal Services and Travel Expense 119 83917
Employers Contributions for
Retirement 612916
Social Security 194491
Health Insurance 107000
Total Personal Services Travel
Expense 12898324
Supplies and Materials 521239
Communications 651346
Printing and Publicity 2478 92
Repairs and Alterations 197032
Rents 235776
Equipment Purchases 2297 35
Miscellaneous 85543
125 378 34 120169 85
716716 5 840 62
2 315 24 1 615 88
143000 117000
136290 74 128 796 35
537787 5162 42
6056 55 5 111 47
6493 00
88219 253 96
363 64 00
216119 102447
35872 33825
151 55583 S 138686 92
MHBBSEF

r
347
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
STATE OF GEORGIA COLLEGE OF
ELECTORS FOR 1964
Personal Services and Travel Expense
ADOPTION OF FEDERAL RULES OF
CIVIL AND CRIMINAL PROCEDURE
STUDY COMMITTEE
Personal Services and Travel Expense
AD VALOREM PROPERTY TAX
SUBCOMMITTEE
Personal Services and Travel Expense
ADVISABILITY OF STATEWIDE
PLUMBING AND ELECTRICAL
STUDY COMMITTEE
Personal Services and Travel Expense
AGRICULTURE COMMITTEE
Personal Services and Travel Expense
AGRICULTURAL AND NATURAL
RESOURCES COMMITTEE
Personal Services and Travel Expense
AIR POLLUTION STUDY
COMMITTEE
Personal Services and Travel Expense
AIRPORT SPECIAL COMMITTEE
OF ONE
Personal Services and Travel Expense
ALCOHOL STUDY COMMISSION
Personal Services and Travel Expense
APPROPRIATIONS BILL STUDY
COMMITTEE OF ONE
Personal Services and Travel ExpenseS
APPROPRIATIONS SPECIAL
STUDY COMMITTEE
Personal Services and Travel ExpenseS
1966
865 60
1 393 92
165 60

13 77732
71000
20500
53120
30500
3974 60
86400
18100348
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
AUDITING ENROLLING AND
ENGROSSING COMMITTEE
Personal Services and Travel Expensed 147620 197312 326720
AUTOTHEFT STUDY COMMITTEE
Personal Services and Travel Expense
BANKS AND BANKING COMMITTEE
Personal Services and Travel Expense
3 534 56
66360
BANKING LAWS STUDY COMMITTEE
Personal Services and Travel Expense 208912
CAPITAL PUNISHMENT STUDY
COMMITTEE
Personal Services and Travel Expense
CAPITAL PUNISHMENT SPECIAL
STUDY COMMITTEE
Personal Services and Travel Expense
165936
17792
187728
162 24
CIVIL AND CRIMINAL PROCEDURE
LAWS STUDY COMMITTEE
Personal Services and Travel Expense 2 886 72 6934 60 2147 84
COMMITTEE OF ONE ON TAX
BOARD COMPROMISE AND
SETTLEMENTS
Personal Services and Travel Expense
COMMITTEE OF ONE TO STUDY
TEACHER RETIREMENT IN
GEORGIA
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
COUNCIL OF STATE OFFICIALS
Personal Services and Travel Expense
COMMITTEE TO ATTEND COUNCIL
OF STATE GOVERNMENTS
CONFERENCE
Personal Services and Travel Expense
27648
4608
45600
265 30
222 20349
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
COMMITTEE TO ATTEND 17th
BIENNIAL ASSEMBLY OF
STATES IN CHICAGO ILLINOIS
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
FLUECURED TOBACCO
MEETING
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
NATIONAL STATES AGRI
CULTURAL MEETING
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
AMERICAN ASSOCIATION OF
MOTOR VEHICLE ADMINIS
TRATORS
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
CRIMINAL LAW STUDY COM
MITTEE ATHENS GEORGIA
Personal Services and Travel ExpenseJ
COMMITTEE OF ONE TO ATTEND
NATIONAL CONVENTION
AMERICAN LEGION
DALLAS TEXAS
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
NATIONAL CONVENTION
AMERICAN LEGION
PORTLAND OREGON
Personal Services and Travel Expense
1965
27110
16720
65792
53000
16400
48672
28000
COMMITTEE OF ONE TO ATTEND
SPECIAL VETERANS AFFAIRS
GROUP OF NATIONAL CON
GRESS IN WASHINGTON D C
Personal Services and Travel Expense
25900350
GENERAL ASSEMBLY OF GEORGIA
COMMITTEE OF ONE TO ATTEND
SOUTHERN REGIONAL CON
FERENCE ON EDUCATION
RICHMOND VIRGINIA
Personal Services and Travel Expense
COMMITTEE OF ONE TO ATTEND
STATE MENTAL HEALTH CON
FERENCE AT ATHENS GEORGIA
Personal Services and Travel Expense
COMMITTEE OF TWO TO ATTEND
NATIONAL LEGISLATIVE
LEADERS CONFERENCE IN SAN
JUAN PUERTO RICO
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
1966
1965
20000
14160
1036 80
COMMITTEE TO ATTEND 19th
ANNUAL NATIONAL LEGISLA
TIVE CONFERENCE
PORTLAND MAINE
Personal Services and Travel Expensed
COMMITTEE TO ATTEND NATIONAL
LEGISLATIVE LEADERS CON
FERENCE IN PORTLAND ORE
Personal Services and Travel Expense
COMMITTEE TO ATTEND NATIONAL
LEGISLATIVE LEADERS CON
FERENCE IN NEW ORLEANS LA
Personal Services and Travel Expense
COMMITTEE TO ATTEND BRIGHT
LEAF TOBACCO ASSOCIATION
VIRGINIA BEACH VIRGINIA
Personal Services and Travel Expense
COMMITTEE TO ATTEND HEARINGS
IN WASHINGTON D C ON VET
ERANS ADMINISTRATION
Personal Services and Travel Expense
100520
2 51325
2 530 52
64000
76881BHflflBRHj
351
GENERAL ASSEMBLY OF GEORGIA
COMMITTEE OF TWO TO ATTEND
CONFERENCE ON WORKMENS
COMPENSATION OKLAHOMA
CITY OKLAHOMA
Personal Services and Travel Expense
COMMITTEE TO ATTEND SOUTHERN
CONFERENCE OF COUNCIL OF
STATE GOVERNMENTS IN HOT
SPRINGS ARKANSAS
Persona Services and Travel Expense
COMMITTEE TO ATTEND SOUTHERN
CONFERENCE OF COUNCIL OF
STATE GOVERNMENTS IN HOUS
TON TEXAS
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
1966
88384
1965
94030
86336
COMMITTEE TO ATTEND MOTOR
VEHICLES ADMINISTRATION
CONFERENCE IN NEW OR
LEANS LA
Personal Services and Travel Expense
COMMITTEE TO ATTEND COLLEGE
DORMITORY HOUSING AND DAY
CARE NURSING HELD IN WASH
INGTON D C
Personal Services and Travel Expense
COMMITTEE TO DISCUSS POSSIBLE
LEGISLATION OCTOBER 17
Personal Services and Travel Expense
90288

40000
5600
COMMITTEE TO INSPECT GOVER
NORS STUDENT HONOR
PROGRAM
Personal Services and Travel Expense
160448
COMMITTEE TO STUDY SENATE
CHAMBER RENOVATION
Personal Services and Travel Expense
5000 28960 100240352
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
COMMITTEE TO STUDY SCHOOL
DISTRICT ORGANIZATION
CRITERIA
Personal Services and Travel Expense
COMMITTEE TO STUDY STATE AND
LOCAL TAXATION
Personal Services and Travel Expense
1967
1966
113920
3 76348
1965
COMMITTEE TO VISIT AND INVESTI
GATE STATE PORT FACILITIES
Personal Services and Travel Expense
6116 24 4 218 64
COMMITTEE TO STUDY COUNTY
MATTERS
Personal Services and Travel Expense
COMMITTEE TO STUDY OSTEOPATH
Personal Services and Travel Expense
COMMITTEE TO STUDY SECRET
VOTING ON MACHINES
Personal Services and Travel Expense
COMMITTEE TO STUDY GAME AND
FISH LAWS
Personal Services and Travel Expense
COMMITTEE TO STUDY MOTOR VE
HICLE INSPECTION LAWS
Personal Services and Travel Expense
620512
2051 84
27200
8937 52
683152
COMMITTEE TO STUDY LAWS RE
LATING TO RULES OF CIVIL AND
CRIMINAL PROCEDURE
Personal Services and Travel Expense
945028
COMMITTEE TO STUDY OPERATION
OF STONE MOUNTAIN AUTH
Personal Services and Travel Expense
880800n3ssrr
353
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
COMMITTEE TO STUDY TAX EQUAL
IZATION
Personal Services and Travel Expense
COMMITTEE TO STUDY VOCATION
AL EDUCATIONAL PROGRAMS
AND ITS APPLICATION TO STATE
HOSPITAL AT MILLEDGEVILLE
Personal Services and Travel Expense
COMMITTEE ON ETHICS
Personal Services and Travel Expense
Communications
1967
1966
1965
140800
1315 20
1210 56
2500
1235 56
COMMITTEE ON TAX SHELTER AN
NUITIES PHASE OF TEACHERS
RETIREMENT SYSTEM
Personal Services and Travel Expense
COMMITTEE TO INSPECT V A HOS
PITALS IN GEORGIA
Personal Services and Travel Expense
COMMITTEE ON INDUSTRIAL
DEVELOPMENT
Personal Services and Travel Expense
28560
97472
2301 36
COMMITTEE ON PRIVATE FINANC
ING OF COLLEGE DORMITORIES
AT STATE INSTITUTIONS
Personal Services and Travel Expense
385044 39968
COMMUNITY MENTAL HEALTH
STUDY COMMITTEE MEETING IN
CHICAGO ILLINOIS
Personal Services and Travel Expense
86278
COMPUTERIZED CRIMINAL RECORDS
SYSTEMS STUDY COMMITTEE
Persona Services and Travel Expense 124700354
GENERAL ASSEMBLY OF GEORGIA
COORDINATION OF STATE FARMS
STUDY COMMITTEE
Personal Services and Travel Expense
COST OF CARE OF PATIENTS IN
STATE INSTITUTIONS STUDY
COMMITTEE
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
1966
COMPUTERS IN REDISTRICTING
STUDY COMMITTEE AT WASH
INGTON D C
Personal Services and Travel Expense
CONSTITUTION REVISION
COMMISSION
Personal Services and Travel Expense
Supplies
Communications
Rents
CONSUMER FINANCE STUDY
COMMITTEE
Personal Services and Travel Expense 134320
55608
599600
1965
2 89718
5778
425 75
12000
3 500 71
3 404 72
CRIMINAL LAW STUDY COMMITTEE
Personal Services and Travel Expense
Supplies
Communications
Repairs
Rental
Equipment
2394488 2006390 1560693
217 28
102386
00
202 28
00
5155 1125
658 53 59199
00 1409
00 00
3140 00
2538830 2080538 1622426
DAY CARE CENTERS FOR MENTALLY
RETARDED EXTENDED
COMMITTEE
Personal Services and Travel Expense
58224DAY NURSERY PROGRAM STUDY
COMMITTEE
Personal Services and Travel Expense
355
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
48000
DAY NURSING PROGRAM STUDY
COMMITTEE
Personal Services and Travel Expense
DEFENSE AND VETERANS AFFAIRS
STUDY COMMITTEE
Personal Services and Travel Expense
781072
787864 384747
89520
DEPOSITORIES TO MAINTAIN
SAFETY DEPOSIT SECURITY
STUDY COMMITTEE
Personal Services and Travel Expense
DESIRABILITY OF PARIMUTUEL
BETTING STUDY COMMITTEE
Personal Services and Travel Expense
DRUNK DRIVING LAWS STUDY
COMMITTEE
Persona Services and Travel Expense
258960
33800
14780
ECONOMIC AND INDUSTRIAL DE
VELOPMENT STUDY COMMITTEE
Personal Services and Travel Expense I
48000
ECONOMY REORGANIZATION AND
EFFICIENCY IN STATE GOVERN
MENT
Personal Services and Travel Expense 2444 70
Supplies and Materials 19651
Communications 3000
Miscellaneous 11 70
282500
00
00
00
2 68291
282500
EDUCATION COMMITTEE
Personal Services and Travel Expense 6536 60356
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967 1966 1965
EDUCATIONAL IMPROVEMENT
COUNCIL SEMINAR ATTEN
DANCE COMMITTEE
Personal Services and Travel Expense 10296 92
EDUCATIONAL MATTERS STUDY
COMMITTEE
Personal Services and Travel Expense 247840 5678
ELECTION LAWS STUDY COMMITTEE
Personal Services and Travel Expense 58064 413158 281000
Supplies 00 216 00
Communications oo 16800 9213
Printing and Publicity 00 140800 oo
Rents 00 00 7000
58064 570974 297213
EXEMPTION OP CERTAIN PROPER
TIES FROM AD VALOREM TAX
STUDY COMMITTEE
Personal Services and Travel Expense 94560
FAMILY AND CHILDRENS SERVICE
COMMITTEE
Personal Services and Travel Expense 28140
FINANCING OF HIGHER EDUCATION
STUDY COMMITTEE
Personal Services and Travel Expense 435976
FINANCING PRIVATE DORMITORIES
AND FEDERAL GRANTS FOR
SCHOLARSHIPS STUDY
COMMITTEE
Personal Services and Travel Expense 26720
FIRE INSURANCE COMMITTEE OF
UNDERWRITING PRACTICES
Personal Services and Travel Expense 473264 138000
357
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
FIREMAN TRAINING ACADEMY
STUDY COMMITTEE
Personal Services and Travel Expense
78400
FISCAL AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expense
1022 72
FISCAL AFFAIRS SUBCOMMITTEE
OF THE SENATE AND HOUSE
Personal Services and Travel Expense l 43480
111224
FOREST AND FORESTRY STUDY
COMMITTEE
Personal Services and Travel Expense 242600
GAME AND FISH COMMITTEE
Personal Services and Travel Expense 7 587 80
GEORGIA EDUCATIONAL IMPROVE
MENT COUNCIL
Personal Services and Travel Expense 4388 66
382332 290559
GEORGIA TAX REVISION STUDY
COMMITTEE
Personal Services and Travel Expense 200820
GEORGIA WORKMENS COMPENSA
TION COMMITTEE
Personal Services and Travel Expense 13700
GENERAL LEGISLATIVE MATTERS
Personal Services and Travel Expense
5680
GOVERNORS COMMISSION FOR
SCIENTIFIC RESEARCH
DEVELOPMENT
Printing and Publications
72215358
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
GOVERNORS COMMISSION FOR
EFFICIENCY AND IMPROVE
MENT IN GOVERNMENT
Personal Services and Travel Expense
Supplies
Communications
Lights and Water
Printing and Publications
Repairs
Rents
Insurance and Bonding
Miscellaneous

GOVERNORS TRAFFIC SAFETY
COMMITTEE
Personal Services and Travel Expense
HIGHWAY COMMITTEE
Personal Services and Travel Expense
HIGHWAY BEAUTIFICATION
STUDY COMMITTEE
Personal Services and Travel Expense
790401 3725287 4730449
7340 15633 1012 60
29643 118040 249594
00 00 17225
805400 421360 120380
00 3585 18442
15680 94740 130117
00 6672 8700
00 2225 18498
1648464 4387542 5394665
HIGHWAY USERS CONFERENCE
STUDY COMMITTEE
Persona Services and Travel Expense
HISTORICAL DRAMA ON JEEYLL
ISLAND FEASIBILITY STUDY
COMMITTEE
Personal Services and Travel Expense
28000
21400
180080
48352
59820
HOG CHOLERA ERADICATION
STUDY COMMITTEE
Persona Services and Travel Expense
47200 30240
HOUSE APPROPRIATIONS
COMMITTEE
Personal Services and Travel Expense 2362890
4070352HE

HOUSE DAY CARE FOR MENTALLY
RETARDED STUDY COMMITTEE
Personal Services and Travel Expense 207216
HOUSE INTERSTATE COOPERATION
COMMITTEE
Persona Services and Travel Expensed 773713 810981 480140
359
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
HOUSE MENTAL HEALTH STUDY
COMMITTEE
Personal Services and Travel Expense 3 00560
HOUSE REAPPORTIONMENT STUDY
COMMITTEE
Personal Services and Travel Expensed 521060 185276 2169234
Supplies 00 00 6750
Communications 00 00 5000
521060 185276 2180984
HOUSE RULES COMMITTEE
Personal Services and Travel Expense
HOUSE TAX EQUALIZATION
STUDY COMMITTEE
Persona Services and Travel ExpenseS
323056
74560

HYGIENE AND SANITATION
STUDY COMMITTEE
Personal Services and Travel Expense 44100
IMPROVING STATE EMPLOYEES
EMPLOYMENT CONDITIONS
STUDY COMMITTEE
Personal Services and Travel Expense 232440
1
INDIGENT CRIMINAL DEFENDANTS
STUDY COMMITTEE
Persona Services and Travel Expense
INDUSTRY COMMITTEE
Personal Services and Travel Expense
2 85481
56500360
GENERAL ASSEMBLY OF GEORGIA
INDUSTRIAL RELATIONS STUDY
COMMITTEE
Personal Services and Travel Expense8
YEAR ENDED JUNE 30th
1967
1966
1965
31700
INDUSTRIAL SAFETY COMMITTEE
Personal Services and Travel Expense
473024 532184
INDUSTRY AND TRADE STUDY
COMMITTEE
Personal Services and Travel Expensed 22800
INSTITUTIONS AND MENTAL
HEALTH STUDY COMMITTE
Personal Services and Travel ExpenseS 10700
INSURANCE COMMITTEE
Personal Services and Travel ExpenseS
61300
INSURANCE LICENSING BY
MUNICIPALITIES STUDY
COMMITTEE
Personal Services and Travel ExpenseJB 314000
INTER AGENCY MOTOR POOL
STUDY COMMITTEE
Personal Services and Travel Expense
133520
INTERIM BARBER STUDY
COMMITTEE
Personal Services and Travel Expense
443280
INTERIM COMMITTEE TO STUDY
BARBER PROBLEMS
Personal Services and Travel Expense
85320
INTERIM COMMITTEE TO STUDY
CONSUMER BUYING AND
CREDIT FINANCING
Personal Services and Travel Expense
485232
0
361
GENERAL ASSEMBLY OF GEORGIA
INVASION OF PRIVACY AND ELEC
TRONIC SURVEILLANCE STUDY
COMMITTEE
Personal Services and Travel Expense 94958
INVASION OF PRIVACY SPECIAL
STUDY COMMITTEE
Personal Services and Travel Expense
JOBS AFTER FORTY PROGRAM
STUDY COMMITTEE
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
INTERIM COMMITTEE TO STUDY
PROBLEMS RELATING TO
PUBLIC WELFARE
Personal Services and Travel Expense
INTERIM COMMITTEE TO STUDY
FRAUDULENT SALES
Personal Services and Travel Expense
INTERIM COMMITTEE TO WORK IN
CONJUNCTION WITH THE COM
MITTEE TO STUDY COSTS IN
OPERATING PUBLIC SCHOOLS
Personal Services and Travel Expense
INTERIM SENATE EDUCATIONAL
MATTERS STUDY COMMITTEE
Personal Services and Travel Expense
INTERIM STUDY COMMITTEE ON
EMPLOYEES RETIREMENT FUND
Personal Services and Travel Expense
INTERIM TOBACCO STUDY
COMMITTEE
Personal Services and Travel ExpenseS 149600
1966
1965
703392
104000
775312
295520
439456
INVASION OF PRIVACY STUDY
COMMITTEE
Personal Services and Travel ExpenseS 260108
61152
179600362
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
JUDICIARY COMMITTEEHOUSE
Personal Services and Travel Expense
1967
6946 30
1966
1965
JUDICIARY COMMITTEESENATE
Personal Services and Travel Expense 179060
JUDICIARY COMMITTEESPECIAL
Personal Services and Travel Expense 4208 60
JUVENILE COURT LAWS STUDY
COMMITTEE
Personal Services and Travel Expense
20300
LAKES AND RIVERS STUDY
COMMITTEE
Personal Services and Travel Expense 268800
LEGISLATIVE AND CONGRESSIONAL
REAPPORTIONMENT COMMITTEE
Personal Services and Travel Expense 154000
LEGISLATIVE ETHICS STUDY
COMMITTEE
Personal Services and Travel Expense
LEGISLATIVE LEADERS INTERIM
COMMITTEE
Personal Services and Travel Expense 59380
54720
LEGISLATIVE SERVICES
COMMITTEE
Personal Services and Travel Expense 167730
360041 189514
LIAISON COMMITTEE BETWEEN ED
UCATIONAL COMMITTEE AND
STATE BOARD OF EDUCATION
Personal Services and Travel Expense
216080 416364 123536
LOCAL AFFAIRS COMMITTEE
Personal Services and Travel Expense 21000MENTAL HEALTH STUDY COM
MITTEEHOUSE AND SENATE
Personal Services and Travel Expense 145852
LOCAL GOVERNMENT AND REVENUE
STUDY COMMITTEE
Personal Services and Travel Expense
LUMBER GRADING STUDY
COMMITTEE
Personal Services and Travel Expense
MARRIAGE LAWS IN GEORGIA STUDY
COMMITTEE
Personal Services and Travel Expense
363
Y OF GEORGIA
YEAR ENDED JUNE 30th
1967 1966 1965
226160
75512
3376 80
64232
MENTAL RETARDATION STUDY
COMMITTEE
Personal Services and Travel Expense 260000
MENTAL RETARDATION EXTENDED
STUDY COMMITTEE
Personal Services and Travel Expense 136800
MENTAL RETARDATION SPECIAL
STUDY COMMITTEE
Personal Services and Travel Expense 40000
MILLEDGEVILLE CENTRAL STATE
HOSPITAL FARM LAND UTILI
ZATION STUDY COMMITTEE
Personal Services and Travel Expense
MINES MINING AND GEOLOGY
PHOSPHATE INVESTIGATION
COMMITTEE
Personal Services and Travel Expense
MOTOR VEHICLE COMMITTEE
Personal Services and Travel Expense 4 89080
156304
1707 84rvls
364
GENERAL ASSEMBLY OF GEORGIA
MUNICIPAL STUDY COMMITTEE
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
1966
1965
14 74272
NATIONAL CONFERENCE OF STATE
LEGISLATIVE LEADERS WASH
INGTON D C
Personal Services and Travel Expense
2 233 34
NATURAL RESOURCES COMMITTEE
Personal Services and Travel Expense 107740
NORTH GEORGIA STATE PARKS
PROPERTY INSPECTION
COMMITTEE
Personal Services and Travel Expense
264648 280664
OCEANOGRAPHIC STUDY COMMITTEE
Personal Services and Travel Expense
OLD COURTHOUSE IN WHITE COUN
TY AS STATE PARK FEASIBILITY
STUDY COMMITTEE
Personal Services and Travel Expense
56600
14000
PARKS INSPECTION STUDY
COMMITTEE
Personal Services and Travel Expense 5432 72
400828
PENAL AND CORRECTIONAL AF
FAIRS STUDY COMMITTEE
Personal Services and Travel Expense 3 651 60
190608
78800
PENAL AND CORRECTIONAL
AFFAIRS SPECIAL STUDY
COMMITTEE
Personal Services and Travel Expense
16160
PENAL INSTITUTIONS STUDY
COMMITTEE
Personal Services and Travel Expense 9 74114365
GENERAL ASSEMBLY OF GEORGIA
h
PLACEMENT OF GERIATRIC
PATIENTS STUDY COMMITTEE
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
PENAL STUDY COMMITTEE
Personal Services and Travel Expense
1966
2430 72
1965
58928
PORTS AUTHORITY STUDY
COMMITTEE
Personal Services and Travel Expense 1 60208
PORTS INSPECTION STUDY
COMMITTEE
Personal Services and Travel Expense
23220
POSSIBILITY OF TWELVE MONTHS
SCHOOL YEAR STUDY
COMMITTEE
Personal Services and Travel Expense
PRISON INSPECTION STUDY
COMMITTEE
Personal Services and Travel Expense 8
5 94002
PRIVATE FINANCING OF STUDENT
AND FACULTY HOUSING STUDY
COMMITTEE
Personal Services and Travel Expense
471 80
PRISON STUDY COMMITTEE
Personal Services and Travel Expense
33000
10300
PROBATION AND PAROLE SYSTEMS
STUDY COMMITTEE
Personal Services and Travel Expense 239072
PROBATION OF WILLS AND ADMIN
ISTRATION OF ESTATES STUDY
COMMITTEE
Personal Services and Travel Expense
12064366
GENERAL ASSEMBLY OF GEORGIA
PROBLEMS OF ECONOMIC AND IN
DUSTRIAL DEVELOPMENT IN
GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense
YEAR ENDED JUNE 30th
1967
1966
5787 60
1965
PROBLEMS OF SEX CRIMES AND SEX
OFFENDERS STUDY COMMITTEE
Personal Services and Travel Expense
PROVISIONS FOR LICENSURE AND
REGULATIONS OF NURSING
HOMES
Personal Services and Travel Expense
PUBLIC SAFETY DEPARTMENT RE
TIREMENT SYSTEMS STUDY
COMMITTEE
Personal Services and Travel Expense
1 59952
3361 60
220160 87156
PUBLIC PROPERTY AD VALOREM
TAX STUDY COMMITTEE
Personal Services and Travel Expense
441120
PUBLIC SCHOOL PERSONNEL RE
TIREMENT STUDY COMMITTEE
Personal Services and Travel Expense 342944
PUBLIC UTILITIES AND TRANSPOR
TATION COMMITTEE
Personal Services and Travel Expense 261880
PUBLIC UTILITIES PROPERTY
EVALUATION TAX STUDY
COMMITTEE
Personal Services and Travel Expense 2552 80
RAPID TRANSIT STUDY COMMITTEE
Persona Services and Travel Expense
Communications
Rents
6 64998
8344
14000
6 873 42REPRODUCTION OF FRESH WATER
FISH STUDY COMMITTEE
Persona Services and Travel Expense 333791
367
GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30th
1967
1966
1965
379200
RETAIL CONSUMERS FINANCE
STUDY COMMITTEE
Persona Services and Travel Expense
RETIREMENT SYSTEMS AND
EMERITUS POSITIONS STUDY
COMMITTEE
Personal Services and Travel Expense
REVISION OF MOTOR FUEL LAWS
STUDY COMMITTEE
Personal Services and Travel Expense
SALARIES AT MILLEDGEVILLE
CENTRAL STATE HOSPITAL
STUDY COMMITTEE
Personal Services and Travel Expense
SCHOLARSHIP STUDY COMMITTEE
Personal Services and Travel Expense
SENATE ADMINISTRATIVE AFFAIRS
COMMITTEE
Personal Services and Travel Expense 206900
58376
353920

46640

681580
247760 339942
SENATE APPROPRIATIONS
COMMITTEE
Personal Services and Travel Expense 1442000
1581232
SENATE GAME AND FISH STUDY
COMMITTEE
Personal Services and Travel Expense
1136 80
5 SENATE INTERSTATE COOPERATION
COMMITTEE
1 Personal Services and Travel Expense 327304
446148 176363i
368
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
SENATE LEGISLATIVE PROCEDURE
STUDY COMMITTEE
Personal Services and Travel Expense
1967
2 734 32
1966
1965
SENATE REAPPORTIONMENT
COMMITTEE
Personal Services and Travel Expense 32220
SENATE RULES REVISION STUDY
COMMITTEE
Personal Services and Travel Expense
SENATE TOBACCO STUDY
COMMITTEE
Personal Services and Travel Expense
SENATE VETERANS AFFAIRS
COMMITTEE
Personal Services and Travel Expense
SCHOOL BUS TRANSPORTATION
STUDY COMMITTEE
Persona Services and Travel Expense
SOCIAL DISEASES STUDY
COMMITTEE
Personal Services and Travel Expense 39840
182368
188000
26880
669078
SOUTH GEORGIA STATE PARKS IN
SPECTION COMMITTEE
Personal Services and Travel Expense
325576
97120
SOUTHERN COLLEGE OF PHARMACY
JURISDICTIONAL TRANSFER
STUDY COMMITTEE
Personal Services and Travel Expense
106464
SPECIAL DAIRYMEN COMMITTEE TO
ATTEND CONFERENCE IN
MIAMI FLORIDA
Persona Services and Travel Expense i
25500Hi
M

369
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967 1966 1965
SPECIAL HOUSE VETERANS AFFAIRS
COMMITTEE
Personal Services and Travel Expense 242880
SPECIAL RELATIONSHIP BETWEEN
COSTS INCURRED BY STATE AND
LOCAL GOVERNMENT STUDY
COMMITTEE
Personal Services and Travel Expense 57040
SPECIAL REAPPORTIONMENT
COMMITTEE
Personal Services and Travel Expense 30670
SPECIAL RULES COMMITTEE
Personal Services and Travel Expense 249080
SPECIAL SOUTHERN COLLEGE OF
PHARMACY STUDY COMMITTEE
Personal Services and Travel Expense 13152
SPECIAL SUBCOMMITTEE TO
STUDY COST INCURRED BY
STATE AND LOCAL
GOVERNMENT
Personal Services and Travel Expense 100160
STATE CLAIMS STUDY COMMITTEE
Personal Services and Travel Expense 3802 76
STATE AND LOCAL GOVERNMENTS
COST OF OPERATING SCHOOL
STUDY COMMITTEE
Personal Services and Travel Expense 928704
STATE AND LOCAL GOVERNMENT
RELATIONSHIP STUDY
COMMITTEE
Personal Services and Travel Expense 353440
STATE AND LOCAL GOVERNMENT
STUDY COMMITTEE
Personal Services and Travel Expense 962248370
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
STATE BUILT ROADS NOT MAIN
TAINED BY STATE STUDY
COMMITTEE
Personal Services and Travel Expense
STATE HIGHWAY GRANTS AND
LAWS STUDY COMMITTEE
Personal Services and Travel Expense
1966
245744
1965
47040
STATE INSTITUTIONS AND PROPER
TIES STUDY COMMITTEES
Personal Services and Travel Expense 12 72700
STATE LIAISON OFFICE IN WASH
INGTON D C STUDY
COMMITTEE
Personal Services and Travel Expense 111320
STATE OF THE REPUBLIC
COMMITTEE
Personal Services and Travel Expense
STATE OWNED FARM LAND UTILI
ZATION STUDY COMMITTEE
Personal Services and Travel Expense
89340
292568
STATE REAL PROPERTIES CONTROL
COMMISSION
Personal Services and Travel Expense 139496 106416
698 32
STATE REAL PROPERTIES STUDY
COMMITTEE
Personal Services and Travel Expense 302848
STONE MOUNTAIN MEMORIAL AS
SOCIATION STUDY COMMITTEE
Personal Services and Travel Expense
310424
STRIP MINING OPERATIONS STUDY
COMMITTEE
Personal Services and Travel Expense
40520371
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967 1966 1965
TAX EQUALIZATION STUDY
COMMITTEE
Supplies
4000
I TAX REVISION STUDY COMMITTEE
Personal Services and Travel Expense 160640
I TAX STUDY COMMITTEE
Personal Services and Travel Expense
I TAXATION OF RURAL LANDS STUDY
COMMITTEE
Personal Services and Travel Expense
I TAX STRUCTURE EFFECT UPON
BUSINESS STUDY COMMITTEE
Personal Services and Travel Expense
I TEACHER CERTIFICATION POLICIES
STUDY COMMITTEE
Personal Services and Travel Expense 64100
35600
51520
1934 64
I TEACHER RETIREMENT STUDY
COMMITTEE
Personal Services and Travel Expense
I TEACHER TENURE LAWS STUDY
COMMITTEE
Personal Services and Travel Expense 2 70080
680 80
227375
TOBACCO ADVISORY BOARD
Personal Services and Travel Expense 213392 215960 239768
XTOBACCO PROMOTION STUDY
COMMITTEE
Personal Services and Travel Expense 16020
TOBACCO WAREHOUSE CHARGES
AND COST INVESTIGATING
COMMITTEE
Personal Services and Travel Expense
6 99448372
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1967
1966
1965
TRAFFIC SAFETY STUDY
COMMITTEE
Personal Services and Travel Expense
458616 743437 1169498
TRAFFIC SAFETY STUDY SUB
COMMITTEE
Personal Services and Travel Expense 258148
53760
UNIFORM CONSUMER CREDIT CODE
STUDY COMMITTEE
Personal Services and Travel Expense 2241 75
UNIFORM SALARIES IN STATE GOV
ERNMENT STUDY COMMITTEE
Personal Services and Travel Expense
UNIFORM SALARY STUDY
COMMITTEE
Personal Services and Travel Expense
8000
UNIFORM TRANSCRIPTS FOR HIGH
SCHOOL STUDENT RECORDS
STUDY COMMITTEE
Personal Services and Travel Expense 1 764 80
UNINSURED MOTORISTS FUND
STUDY COMMITTEE
Personal Services and Travel Expense 130902
737160
UNIVERSITY OF GEORGIA ADMIS
SIONS REQUIREMENTS
POLICIES ETC STUDY
COMMITTEE
Personal Services and Travel Expense
UNIVERSITY OF GEORGIA TOUR
COMMITTEE
Personal Services and Travel Expense
16000
UNIVERSITY SYSTEM OF GEORGIA
STUDY COMMITTEE
Personal Services and Travel Expense 5 66390
4 543261967
USED CAR DEALERS REGISTRATION
STUDY COMMITTEE
Personal Services and Travel Expensed 425904
373
GENERAL ASSEMBLY OF GEORGIA
YEAR ENDED JUNE 30th
1966
1965
WAYS AND MEANS COMMITTEE
Persona Services and Travel Expensed 144040
WORK RELEASE PLANS STUDY
COMMITTEE
Personal Services and Travel Expense
WORKMENS COMPENSATION STUDY
COMMITTEE
Personal Services and Travel ExpenseS 117400
229120
WORKMENS COMPENSATION
SPECIAL STUDY COMMITTEE
Personal Services and Travel Expensed 249296
YOUTH DEVELOPMENT CENTERS
CONSTRUCTION AND DEVELOP
MENT STUDY COMMITTEE
Personal Services and Travel ExpenseJB 507648
Totals 272312010 190191482 204746188
Number of Days in Session Regular Session 45 40 286 45
Number on Payroll June 30th 296 291
374
GENERAL ASSEMBLY OF GEORGIA
GENERAL
Compensation of members of the 1967 General Assembly was paid under
authority of Georgia Code Section 47107 amended as follows
GENERAL ASSEMBLYCOMPENSATION OF
MEMBERS ETC
Section 1 Code section 47107 relating to the per diem and mileage of
members of the General Assembly as amended by an Act approved March
16 1966 Ga L 1966 p 544 is hereby amended by striking said section in
its entirety and inserting in lieu thereof a new section 47107 to read as
follows
47107 Salary expenses and mileage of members and officials Each
member of the General Assembly shall receive an annual salary of 420000
per annum to be paid in equal monthly installments by the State Treasurer
The Speaker of the House of Representatives shall receive an additional
amount of 780000 per annum the Speaker Pro Tempore of the House of
Representatives shall receive an additional amount of 240000 per annum
and the President Pro Tempore of the Senate shall receive an additional
amount of 240000 per annum The Majority Leader and the Administra
tion Floor Leader of the House of Representatives and the Administration
Floor Leader of the Senate shall each receive such additional amount per
annum as shall be provided by resolution of the respective Houses but such
amount for each shall not be greater than the additional amount provided
for herein for the Speaker Pro Tempore of the House of Representatives All
of such additional amounts shall also be paid in equal monthly installments
by the State Treasurer During regular and extraordinary sessions of the
General Assembly each member shall also receive the sum of 2500 per day
as an expense allowance Each member shall also receive a mileage allow
ance at the rate of 10 per mile for not more than one round trip per calendar
week or portion thereof during each regular and extraordinary session to
and from their residences and the State Capitol by the most practical route
Such expense and mileage allowances shall also be paid by the State Treas
urer For each days service within the State as a member of an interim
committee created by or pursuant to a resolution of either or both Houses or
as a member of a committee created by or pursuant to statute or the Con
stitution such member shall receive the sum of 2500 per day as an ex
pense allowance and a mileage allowance at the rate of 10j per mile or a
travel allowance of actual transportation costs if traveling by public carrier
For each days service without the State as a member of any such com
mittee such member shall receive actual expenses in lieu of the 2500 per
day as an expense allowance plus a mileage allowance at the rate of 10 per
mile or a travel allowance of actual transportation costs if traveling by375
GENERAL ASSEMBLY OF GEORGIA
public carrier All such allowances shall also be paid by the State Treasurer
upon the submission of proper vouchers No member of the General As
sembly shall receive any compensation salary per diem expenses allow
ances mileage costs or any other remuneration whatsoever for service as a
member of the General Assembly other than as provided in this Section
Section 2 Said Act is further amended by striking section 4 in its en
tirety and inserting in lieu thereof a new section 4 to read as follows
Section 4 This Act shall become effective January 9 1967
Section 3 All laws and parts of laws in conflict with this Act are hereby
repealed
Approved March 17 1967
The Constitution provision for salary of the Lieutenant Governor was
200000 per annum until March 17 1967 Section 2 of Georgia Code 40105
amended provides as follows
Section 2 The Lieutenant Governor shall be compensated in the
amount of twenty thousand dollars 2000000 per annum which shall
be his total compensation and except as provided hereinafter shall be in
lieu of any other compensation and allowances heretofore received by the
Lieutenant Governor Such compensation shall be paid in equal monthly
or semimonthly installments In addition to the compensation provided
for in this section the Lieutenant Governor shall be entitled to reimburse
ment for actual transportation costs while traveling by public carrier and
the legal mileage rate for the use of a personal automobile while on official
business together with the actual cost of meals and lodging while on official
State buiness
Section 3 All laws and parts of laws in conflict with this Act are hereby
repealed
Approved March 17 1967
Additional compensation andor expenses are authorized by action of the
following reolutions
Senate Resolution No 3 Adopted January 12 1967
A RESOLUTION
Relative to officials employees and committees of the Senate and for
other purposes376
GENERAL ASSEMBLY OF GEORGIA
PART I
BE IT RESOLVED BY THE SENATE that the following provisions
shall be in effect during the 1967 and the 1968 regular sessions of the General
Assembly of Georgia
1 The President of the Senate is authorized to appoint and employ
personnel and fix the compensation therefor as follows
a Chaplains for the Senate each of whom shall be compensated in an
amount not to exceed 2500 per diem plus 2500 per day expenses plus a
mileage allowance at the same rate as authorized by law for members of the
General Assembly
b Four aides five personal secretaries one Director of Pages and one
Sergeant at Arms each of whom shall be compensated in an amount not to
exceed 2500 per diem plus 2500 per day expenses
c Two Assistant Directors of Pages and one Postmaster or Post
mistress each of whom shall be compensated in an amount not to exceed
3500 per diem
d Twelve Assistant Doorkeepers each of whom shall be compensated
in an amount not to exceed 1500 per diem
e Pages each of whom shall be compensated in an amount not to
exceed 300 per diem
f Two porters each of whom shall be compensated in an amount not
to exceed 1000 per diem
2 The standing Committee on Senate Administrative Affairs upon
approval of the President of the Senate is authorized to appoint and employ
personnel and fix the compensation therefor as follows
a Secretaries stenographers typists and aides to assist the President
the Senate its members committees and subcommittees each of whom
shall be compensated in an amount not to exceed 3000 per diem provided
however that no person shall be appointed and employed to assist any
committee or subcommittee without the advice and consent of such com
mittee or subcommittee
b Persons skilled in legislative matters to assist the President the
Senate its members committees and subcommittees each of whom shall be
compensated in an amount not to exceed 2500 per diem plus 2500 per
day expenses provided however that no person shall be appointed and
employed to assist any committee or subcommittee without the advice and
consent of such committee or subcommittee377
GENERAL ASSEMBLY OF GEORGIA
3 The President of the Senate is authorized to appoint and employ
court reporters and court stenographers for the Senate and the committees
and subcommittees thereof the rate of compensation therefor to be agreed
upon by the President and the chairman of the committee or subcommittee
using such court reporter or court stenographer and the court reporter or
court stenographer
4 The President Pro Tempore of the Senate is authorized to employ one
secretary and one person skilled in legislative matters to assist him in his
duties each of whom shall be compensated in an amount not to exceed
2500 per diem plus 2500 per day expenses
5 The Senate Administration Floor Leader is authorized to employ one
secretary and one person skilled in legislative matters to assist him in his
duties each of whom shall be compensated in an amount not to exceed
2500 per diem plus 2500 per day expenses Prior to serving as such the
Senate Administration Floor Leader and the Assistant Administration
Floor Leader shall be certified as such by the Governor to the President of
the Senate and to the Secretary of the Senate
6 The Secretary of the Senate is authorized to appoint and employ
personnel and fix the compensation therefor as follows
a One Assistant Secretary of the Senate who shall be compensated
in an amount not to exceed 2500 per diem plus 2500 per day expenses
plus mileage as authorized by law for members of the General Assembly
b Three assistants to the Secretary one Journal Clerk and one
Calendar Clerk each of whom shall be compensated in an amount not to
exceed 2500 per diem plus 2500 per day expenses
c Ten copy readers ten typists six multilith operators two collators
and five administrative aides each of whom shall be compensated in an
amount not to exceed 2500 per diem
d Three porters each of whom shall be compensated in an amount
not to exceed 1000 per diem
7 The Doorkeeper and the Messenger who are elected by the Senate
each of whom shall be compensated in an amount to be fixed by the Presi
dent of the Senate not to exceed 2500 per diem plus 2500 per day ex
penses plus mileage allowance as authorized by law for members of the
General Assembly378
GENERAL ASSEMBLY OF GEORGIA
PART H
BE IT FURTHER RESOLVED that
1 The provisions of PART I of this resolution shall also be effective
during the period between the first and second portions of the 1967 regular
session and the President the President Pro Tempore the Administiation
Floor Leader and the Secretary of the Senate are authorized to keep their
offices open and retain such of the foregoing officials and personnel as they
deem necessary and advisable during such period Such officials and person
nel shall be compensated in an amount not to exceed the amount provided in
PART I of this resolution During such period of time the President Pro
Tempore shall be a committee of one and shall receive the expense mileage
and travel allowances authorized by law for members of interim committees
and the Secretary of the Senate shall receive the salary and fees provided
by law for the Secretary during sessions of the General Assembly plus
mileage and travel allowances as authorized by law for members of interim
legislative committees
2 The Chairman of the Committee on Senate Administrative Affairs
shall be authorized to remain at the State Capitol during the period between
the first and second portions of the 1967 regular session of the General As
sembly and the Chairman of the Committee on Senate Administrative
Affairs is authorized to retain such of the foregoing officials and personnel
appointed and employed by the Committee on Senate Administrative
Affairs during the session and approved by the President of the Senate as
he deems necessary and advisable during such period and such personnel
shall be compensated in an amount not to exceed the amount provided in
PART I of this resolution
3 The Committee on Appropriations of the Senate is authorized to
remain at the Capitol during such period of time for the purpose of con
sidering and studying the General Appropriations Bill The President is
hereby empowered to give authorization for other standing committees of
the Senate and such other committees as he might create to also remain at
the Capitol during such period of time for the purpose of considering and
studying other proposed legislation and other matters Members of the
Committee on Appropriations and members of such other committees as
shall be designated by the President to remain at the Capitol shall receive
the expense mileage and travel allowances authorized by law for members
of interim committees
PART III
BE IT FURTHER RESOLVED that after final adjournment of the
1967 regular session of the General Assembly until the convening of the379
GENERAL ASSEMBLY OF GEORGIA
1968 regular session of the General Assembly and after the final adjourn
ment of the 1968 regular session of the General Assembly until the conven
ing of the 1969 regular session of the General Assembly except as provided
in PART IV of this resolution the following provisions shall be in effect
1 The Committee on Senate Administrative Affairs is authorized to
remain at the Capitol five days after adjournment for the purpose of com
pleting the business of said Committee auditing the expenses and perform
ing whatever other duties are necessary for said Committee to perform The
members of the Committee shall receive the expense mileage and travel
allowances authorized by law for members of interim legislative committees
for each days service
2 Such personnel as the President of the Senate deems necessary are
authorized to remain at the Capitol ten days after adjournment for the
purpose of completing the work and records in his office For each such day
such personnel shall receive compensation in an amount not to exceed the
compensation and expenses received for each day during the regular session
After such tenday period the President is authorized to keep his office
open during the interim for the transaction of business and for the con
venience of the members of the General Assembly and employ such per
sonnel as he shall require for such periods as he deems necessary and fix
the compensation for such personnel The President is authorized to open his
office seven days prior to the convening of any regular session of the General
Assembly and employ such personnel as provided in PART I of this resolu
tion as he deems necessary to be compensated in an amount not to exceed
the amount provided in PART I of this resolution
3 The Secretary of the Senate and such personnel as he deems necessary
are authorized to remain at the Capitol thirty days after adjournment for
the purpose of completing the work and records in his office For each such
day such personnel shall receive compensation in an amount not to exceed
the compensation and expenses received for each day during the regular
session After such thirtyday period the Secretary is authorized to keep
his office open during the interim for the transaction of business and for the
convenience of the members of the Senate During such period the Secretary
is authorized to employ not to exceed three secretaries each of whom shall
be compensated in an amount to be fixed by the Secretary at not to exceed
2500 per diem one multilith operator who shall be compensated in an
amount to be fixed by the Secretary at not to exceed 1500 per diem and
one porter who shall be compensated in an amount to be fixed by the Secre
tary at not to exceed 1000 per diem The Secretary is authorized to open
his office seven days prior to the convening of any regular session of the
General Assembly and employ personnel as provided in PART I of this380
GENERAL ASSEMBLY OF GEORGIA
resolution as he deems necessary to be compensated in an amount not to
exceed the amount provided in PART I of this resolution For the sevenday
period prior to any such session and for the thirtyday period after final
adjournment of any such session the Secretary of the Senate shall receive
the salary and fees provided by law for the Secretary during sessions of the
General Assembly plus mileage and travel allowances as authorized by law
for members of interim legislative committees During the remainder of the
interim the Secretary of the Senate shall receive 2000 per diem plus ex
pense plus travel and mileage allowances
4 The President Pro Tempore of the Senate and the Administration
Floor Leader of the Senate are authorized to retain employ or appoint such
personnel as each were authorized pursuant to provisions of PART I of this
resolution for seven days prior to and seven days after final adjournment of
any regular session of the General Assembly to be compensated in an
amount not to exceed the amount provided for such personnel in PART I of
this resolution The President Pro Tempore of the Senate and the Ad
ministration Floor Leader of the Senate are authorized to appoint one
secretary each and to fix the compensation for such secretary during the
interim except during the period seven days prior to and seven days after
final adjournment of any regular session and to fix the compensation for
such secretary For each day spent on official business during the period of
time covered in this part of this resolution the President Pro Tempore the
Administration Floor Leader and the Assistant Administration Floor
Leader shall each be a committee of one and shall each receive the expense
mileage and travel allowances authorized by law for members of interim
committees
5 The President is authorized to appoint committees from the members
of the Senate to serve as interim legislative committees for the purpose of
performing such duties as the President shall deem necessary Such com
mittees are authorized to serve during the interim as authorized by the
President of the Senate The members of such committees shall receive the
expense mileage and travel allowances authorized by law for legislative
members of interim legislative committees The President shall designate
the chairman of any such committee and shall prescribe the time for which
any such committee is authorized to function The President is authorized
to extend the time allowed any committee whether the committee is created
by resolution or by appointment or by authorization by the President The
President is empowered to authorize standing committees or any sub
committee of standing committees designated by the President to function
during the interim for the purpose of performing such duties as the President
shall deem necessary The members shall receive the expense mileage and
travel allowances authorized by law for legislative members of interim
legislative committees381
GENERAL ASSEMBLY OF GEORGIA
PART IV
BE IT FURTHER RESOLVED that in the event of an extraordinary
session during the interim between the 1967 and 1968 regular sessions of
the General Assembly or between the 1968 and 1969 regular sessions of the
General Assembly the following provisions shall be in effect
1 The President of the Senate The President Pro Tempore of the
Senate and the Administration Floor Leader of the Senate are authorized
to appoint and employ the officials and employees authorized in PART I of
this resolution for a period of time not to exceed seven days prior to the
convening of said extraordinary session and terminating not later than ten
days after the final adjournment of said extraordinary session Such officials
and employees so employed shall be compensated in an amount not to
exceed the amount provided in PART I of this resolution For the sevenday
period prior to any such session and for the tenday period after final ad
journment of any such session the President Pro Tempore Administration
Floor Leader and Assistant Administration Floor Leader shall each be a
committee of one and shall each receive the expense mileage and travel
allowances authorized by law for members of interim committees
2 The Secretary of the Senate is authorized to appoint and employ the
officials and employees authorized in PART I of this resolution for a period
of time not to exceed seven days prior to the convening of said extraor
dinary session and terminating not later than thirty days after the final
adjournment of said extraordinary session Such officials and employees so
employed shall be compensated in an amount not to exceed the amount
provided in PART I of this resolution For the sevenday period prior to
any such session and for the thirtyday period after final adjournment of
any such session the Secretary of the Senate shall receive the salary and
fees provided by law for the Secretary during sessions of the General As
sembly plus mileage and travel allowances as authorized by law for members
of interim legislative committees
3 The Doorkeeper and Messenger elected by the Senate shall be au
thorized to assume their duties during said extraordinary session and shall
be compensated in an amount not to exceed the amount provided in PART I
of this resolution
PART V
BE IT FURTHER RESOLVED that
1 During the period of time that the provisions of PART IV of this
resolution are in force and effect the provisions of PART II and PART III
of this resolution shall be suspended and of no force and effect382
GENERAL ASSEMBLY OF GEORGIA
PART VI
BE IT FURTHER RESOLVED that
1 In addition to the personnel herein provided the Lieutenant Gover
nor President of the Senate the President Pro Tempore the Adminis
tration Floor Leader and the Secretary of the Senate shall be entitled to
and shall be furnished suitable office space necessary for carrying out their
duties and shall be entitled to and authorized to purchase requisition and
contract for all necessary supplies equipment services utilities and main
tenance of their respective offices
PART VII
BE IT FURTHER RESOLVED that during his tenure of office the
President is authorized to appoint an Executive Assistant and fix the com
pensation expenses and allowances therefor
PART VIII
BE IT FURTHER RESOLVED that
1 The Lieutenant Governor andor President of the Senate shall be
paid as an allowance for incidental expenses incurred in connection with or
incidental to official position the sum of 5000 per day and same shall be
paid to the Lieutenant Governor andor President of the Senate for each
day of service to the State in any capacity that he is paid a salary of per
diem as compensation The aforementioned officer shall also be paid the
expense mileage and travel allowances incurred in connection with or
incidental to official position within the limits of the law said mileage and
travel allowance to be the same as authorized by law for members of interim
legislative committees
PART K
BE IT FURTHER RESOLVED that
1 Notwithstanding any other provision of this resolution to the con
trary that from the convening of the 1967 regular session of the General
Assembly until the Lieutenant Governor elected at the November 1966
General Election takes his oath and assumes the duties of his office in addi
tion to the personnel authorized to be appointed in PART I of this resolu
tion the President of the Senate during such period is authorized to appoint
and employ four secretaries and ten aides each of whom shall be com
pensated in an amount not to exceed 2500 per diem plus 2500 per day
expenses nine Assistant Doorkeepers each of whom shall be compensated
in an amount not to exceed 1000 per diem plus 500 per day expenses383
GENERAL ASSEMBLY OF GEORGIA
PART X
BE IT FURTHER RESOLVED that
1 The funds necessary to carry out the provisions of this resolution
shall come from the funds appropriated to or otherwise available to the
legislative branch of government and the State Treasurer is hereby au
thorized and directed to pay or make payment of the per diem expenses
allowances and costs provided for in this resolution
Senate Resolution No 118 Adopted March 17 1967
A RESOLUTION
To amend Senate Resolution No 3 of the 1967 Session relative to
officials employees and committees of the Senate and for other purposes
BE IT RESOLVED BY THE SENATE that Senate Resolution No 3
of the 1967 Session relative to officials employees and committees of the
Senate is hereby amended by adding a new paragraph at the end of Part IV
to read as follows
Pursuant to the provisions of law in addition to the amount he receives
as salary as a member of the General Assembly the Administration Floor
Leader shall receive an amount of twentyfour hundred dollars 240000
per annum as salary to be paid by the State Treasurer in equal monthly or
semimonthly installments
House Resolution No 3 Adopted January 9 1967
A RESOLUTION
Relative to officials employees and committees in the House of Repre
sentatives and for other purposes
PART I
BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES
that the following provisions shall be in effect during the 1967 and the 1968
regular sessions of the General Assembly
1 The Speaker of the House is authorized to appoint and employ
personnel and fix the compensation therefor as follows
a Four aides each of whom shall be compensated in an amount not
to exceed 25 per diem plus 25 per day expenses384
GENERAL ASSEMBLY OF GEORGIA
b Four secretaries each of whom shall be compensated in an amount
not to exceed 25 per diem plus 25 per day expenses
c Two persons skilled in legislative matters each of whom shall be
compensated in an amount not to exceed 25 per diem plus 25 per day
expenses
d A Sheriff for the House who shall be compensated in an amount
not to exceed 25 per diem plus 25 per day expenses
e Chaplains for the House each of whom shall be compensated in
an amount not to exceed 25 per diem plus 25 per day expenses
f A Director of Pages and an Assistant Director of Pages each of
whom shall be compensated in an amount not to exceed 25 per diem plus
25 per day expenses
g One additional Assistant Director of Pages who shall be compen
sated in an amount not to exceed 25 per diem
h A Postmaster or a Postmistress and one Assistant Postmaster or
Assistant Postmistress each of whom shall be compensated in an amount
not to exceed 25 per diem
i One Assistant Doorkeeper who shall be compensated in an amount
not to exceed 20 per diem
j Fifteen Assistant Doorkeepers each of whom shall be compensated
in an amount not to exceed 15 per diem
k Three porters each of whom shall be compensated in an amount
not to exceed 10 per diem
1 Pages each of whom shall be compensated in an amount not to
exceed 300 per diem
m Secretaries stenographers typists and aides for the use of the
House its committees and subcommittees each of whom shall be com
pensated in an amount not to exceed 30 per diem
n Court Reporters for the committees of the House the rate of com
pensation therefor to be agreed upon by the Speaker the Chairman of the
committee using such court reporter and the court reporter
2 The Speaker Pro Tempore of the House is hereby authorized to
appoint one secretary and fix the compensation therefor in an amount not
to exceed 25 per diem plus 25 per day expenses
3 The Majority Leader of the House is hereby authorized to appoint
one aide and fix the compensation therefor in an amount not to exceed 25385
GENERAL ASSEMBLY OF GEORGIA
per diem plus 25 per day expenses and one secretary whose compensation
shall be fixed in an amount not to exceed 30 per diem
4 The Minority Leader of the House is hereby authorized to appoint
one aide and fix the compensation therefor in an amount not to exceed 25
per diem plus 25 per day expenses and one secretary whose compensation
shall be fixed in an amount not to exceed 30 per diem
5 The Administration Floor Leader of the House is hereby authorized
to appoint one aide and fix the compensation therefor in an amount not to
exceed 25 per diem plus 25 per day expenses and one secretary whose
compensation shall be fixed in an amount not to exceed 30 per diem Prior
to serving as such the Administration Floor Leader shall be certified as
such by the Governor to the Speaker of the House and to the Clerk of
the House
6 The Clerk of the House is hereby authorized to appoint and employ
personnel and fix the compensation therefor as follows
a Four Assistant Clerks each of whom shall be compensated in an
amount not to exceed 25 per diem plus 25 per day expenses plus mileage
as authorized by law for members of the General Assembly one Reading
Clerk one Calendar Clerk and one Journal Clerk each of whom shall be
compensated in an amount not to exceed 25 per diem and 25 per day
expenses The Clerk shall also receive the above mileage
b Fourteen copy readers fourteen typists eight Multilith operators
five Xerox operators three collator operators and two sound machine
operators each of whom shall be compensated in an amount not to exceed
25 per diem
c Twelve porters each of whom shall be compensated in an amount
not to exceed 10 per diem
7 The Doorkeeper of the House and the Messenger of the House who
are elected by the House each shall be compensated in an amount to be
fixed by the Speaker but not to exceed 25 per diem plus 25 per day
expenses plus mileage allowance as authorized by law for members of the
General Assembly
PART II
BE IT FURTHER RESOLVED that the provisions of PART I of this
resolution shall also be effective during the period between the first and
second portions of the 1967 regular session and the Speaker the Speaker
Pro Tempore the Majority Leader the Minority Leader the Administra
tion Floor Leader and the Clerk of the House are hereby authorized to386
GENERAL ASSEMBLY OF GEORGIA
keep their offices open and retain such of the foregoing officials and other
personnel as they deem necessary and advisable during such period Such
officials and personnel shall be compensated in an amount not to exceed the
amount provided in PART I During such period of time the Speaker
the Speaker Pro Tempore the Majority Leader the Minority Leader and
the Administration Floor Leader shall each be a committee of one and shall
receive the expense mileage and travel allowances authorized by law for
members of interim committees
The Appropriations Committee of the House is hereby authorized to
remain at the Capitol during such period of time for the purpose of con
sidering and studying the General Appropriations Bill The Speaker is
hereby empowered to give authorization for other standing committees
of the House and such other committees as he might create to also remain
at the Capitol during such period of time for the purpose of considering
and studying other proposed legislation and other matters Members of the
Appropriations Committee and members of such other committees as shall
be designated by the Speaker to remain at the Capitol shall receive the
expense mileage and travel allowances authorized by law for members of
interim committees
PART in
BE IT FURTHER RESOLVED that after final adjournment of the
1967 regular session of the General Assembly until the convening of the
1968 regular session of the General Assembly and after final adjournment
of the 1968 regular session of the General Assembly until the convening of
the 1969 regular session of the General Assembly except as provided in
PART IV of this resolution the following provisions shall be in effect
1 The Auditing Enrolling Engrossing and Journals Committee is
hereby authorized to remain at the Capitol five days after adjournment
for the purpose of checking bills and resolutions auditing expenses and
transacting whatever other matters are necessary The members shall
receive the expense mileage and travel allowances authorized by law for
members of interim committees
2 The Speaker and such personnel as he deems necessary are authorized
to remain at the Capitol ten days after adjournment for the purpose of
completing the work and records in the Speakers office For each such day
such personnel shall be compensated in an amount not to exceed the com
pensation and expenses received for each day during the regular session
After such tenday period the Speaker is authorized to keep his offices open
for the transaction of the business of the House and for the convenience of the
members of the General Assembly He is authorized to employ such per387
GENERAL ASSEMBLY OF GEORGIA
sonnel as he shall deem necessary and advisable for such periods of time as
he deems advisable and to fix the compensation for such personnel For each
day spent on official business during the period of time covered in this part
of this resolution the Speaker shall be a committee of one and shall receive
the expense mileage and travel allowances authorized by law for members
of interim committees
3 The Clerk of the House and such personnel as he deems necessary
are authorized to remain at the Capitol not to exceed thirty days after ad
journment of each regular session for the purpose of completing the work
and records in the Clerks office For each such day such personnel shall be
compensated in an amount not to exceed the compensation and expenses
received for each day during the regular session After such thirtyday
period the Clerk is authorized to keep his office open for the transaction of
business and for the convenience of the members of the House and the
Clerk shall receive 25 per day plus expenses plus travel and mileage al
lowance The Clerk is authorized to employ not to exceed three secretaries
and fix the compensation therefor at an amount not to exceed 25 per diem
each The Clerk is authorized to open his office seven days prior to the con
vening of any regular or extraordinary session of the General Assembly
and to employ such personnel as he deems necessary and fix the compensa
tion therefor not to exceed the amount provided in PART I of this resolution
4 The Majority Leader and such personnel as he deems necessary are
authorized to remain at the Capitol seven days after adjournment for the
purpose of completing the work and records in his office For each such day
such personnel shall be compensated in an amount not to exceed the com
pensation and expenses received for each day during the regular session
The Majority Leader shall be furnished office space and for each day spent
on official business during the period covered by this part of this resolution
such Majority Leader shall be a committee of one and shall receive the
expense mileage and travel allowances authorized by law for members of
interim committees
The Majority Leader is hereby authorized to open his office seven days
prior to the convening of any regular session of the General Assembly and
employ such personnel as provided in PART I of this resolution and to be
compensated as provided in PART I
5 The Speaker is authorized to appoint committees from the members
of the House to serve as interim legislative study committees and for the
purpose of performing such duties as the Speaker shall deem necessary
Such committees are authorized to serve during the interim and the mem
bers thereof shall receive the expense mileage and travel allowances au
thorized by law for legislative members of interim legislative committees388
GENERAL ASSEMBLY OF GEORGIA
The Speaker shall designate the Chairman of any such committee and shall
prescribe the time for which any such committee is authorized to function
The Speaker is authorized to extend the time allowed for any committee
whether the committee is created by resolution or by the Speaker The
Speaker is authorized to designate standing committees or any subcom
mittee thereof to function during the interim for the purpose of performing
such duties as the Speaker shall deem necessary The members of any such
committee or subcommittee shall receive the expense mileage and travel
allowances authorized by law for legislative members of interim legislative
committees
PART IV
BE IT FURTHER RESOLVED that in the event of an extraordinary
session duiing the interim between the 1967 and 1968 regular session of the
General Assembly or between the 1968 and the 1969 regular session of the
General Assembly the following provisions shall be in effect
1 The Speaker of the House the Speaker Pro Tempore of the House
the Majority Leader of the House the Minority Leader of the House and
the Administration Floor Leader of the House are hereby authorized to
appoint and employ the officials and employees authorized in PART I of
this resolution for a period of time not to exceed seven days prior to the
convening of such extraordinary session and terminating not later than
ten days after final adjournment of said extraordinary session Such officials
and employees shall be compensated in an amount not to exceed that pro
vided in PART I of this resolution For the sevenday period prior to any
such session the Speaker Pro Tempore of the House the Minority Leader
of the House and the Administration Floor Leader of the House shall each
be a committee of one and shall receive the expense mileage and travel
allowances authorized by law for members of interim committees For the
sevenday period prior to any such session and for the tenday period after
final adjournment of any such session the Speaker of the House and the
Majority Leader of the House shall each be a committee of one and shall
receive the expense mileage and travel allowances authorized by law for
members of interim committees
2 The Clerk of the House is hereby authorized to appoint and employ
the officials and employees authorized in PART I of this resolution for a
period of time not to exceed seven days prior to the convening of such
extraordinary session and terminating not later than thirty days after final
adjournment of said extraordinary session Such officials and employees
shall be compensated in an amount not to exceed that provided in PART I
of this resolution389
GENERAL ASSEMBLY OF GEORGIA
3 The Doorkeeper and Messenger elected by the House are authorized
to assume their duties during such extraordinary session and shall be
compensated in an amount not to exceed that provided for in PART I of
this resolution
PART V
BE IT FURTHER RESOLVED that during the period of time that
the provisions of PART IV of this resolution are in effect the provisions of
PART II and PART III shall be suspended and shall be of no force and effect
PART VI
BE IT FURTHER RESOLVED that during such time as any of the
officials listed hereinafter are authorized to be at the Capitol the Speaker
the Speaker Pro Tempore the Majority Leader the Minority Leader the
Administration Floor Leader and the Clerk shall be furnished suitable
office space and are authorized to purchase and requisition all necessary
supplies equipment services utilities and maintenance necessary for the
operation of their offices
PART VII
BE IT FURTHER RESOLVED that during his tenure of office the
Speaker is authorized to appoint an Executive Aide and fix the compensa
tion expenses and allowances therefor
PART VIII
BE IT FURTHER RESOLVED that the funds necessary to carry out
the provisions of this resolution shall come from the funds appropriated to
or otherwise available to the legislative branch of government and the State
Treasurer is hereby authorized and directed to make the payments pro
vided for hereunder subject to the provisions hereof
House Resolution No 187 Approved February 28 1967
A RESOLUTION
To amend H R No 3 of the 1967 Session relative to officials employees
and committees in the House of Representatives and for other purposes
NOW THEREFORE BE IT RESOLVED BY THE HOUSE OF
REPRESENTATIVES that H R No 3 of the 1967 Session relative to
390
GENERAL ASSEMBLY OF GEORGIA
officials employees and committees in the House of Representatives is
hereby amended as follows
By striking the last paragraph of Section 4 of Part III and inserting in
lieu thereof the following
He is authorized to keep his office open during the entire period
He is also authorized to employ such personnel as provided for him
in Part I of this Resolution and such personnel shall be compensated
as provided in Part I
And by adding a new section to Part III to read as follows
6 The Administration Floor Leader and such personnel as he
deems necessary are authorized to remain at the Capitol seven
days after adjournment for the purpose of completing the work and
records in his office For each such day such personnel shall be com
pensated in an amount not to exceed the compensation and expenses
received for each day during the regular session The Administration
Floor Leader shall be furnished office space and for each day spent
on official business during the period covered by this part of this
Resolution such Administration Floor Leader shall be a committee
of one and shall receive the expense mileage and travel allowances
authorized by law for members of interim committees
He is authorized to keep his office open during the entire period
He is also authorized to employ such personnel as provided for him in
Part I of this Resolution and such personnel shall be compensated as
provided in Part I
House Resolution No 357 Adopted March 17 1967
A RESOLUTION
To amend House Resolution No 3 of the 1967 Session relative to
officials employees and committees in the House of Representatives and
for other purposes
BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES
that House Resolution No 3 of the 1967 Session relative to officials em
ployees and committees in the House of Representatives is hereby amended
by adding a new paragraph at the end of Part VI to read as follows
Pursuant to the provisions of law in addition to the amount
they receive as salary as members of the General Assembly the
Majority Leader and the Administration Floor Leader shall receive

391
GENERAL ASSEMBLY OF GEORGIA
an amount of twentyfour hundred dollars 240000 per annum
each as salary to be paid by the State Treasurer in equal monthly or
semimonthly installments
Glen W Ellard is bonded for 500000 as Clerk of the House of Repre
sentatives effective to January 14 1968 Bond is written by the Fidelity and
Casualty Company of New York Bond No F95351 dated January 14 1959
and covers faithful performance of duties and accounting for all moneys coming
into his hands in his official capacity
Hamilton McWhorter Jr is bonded for 500000 as Secretary of the
Senate effective to January 9 1968 Bond is with the United States Fidelity
and Guaranty Company Bond No 232021729067 and covers faithful per
formance of all the duties of his office
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 2000 per day per diem mileage and 2000 per day
maintenance
Section 4 of the Georgia Educational Improvement Council Act Amended
in 1966 and approved March 10 1966 provides as follows
Section 4 The Governor shall provide the Council with such
office space as may be necessary for the Council to perform its pur
poses and functions and the Council shall be authorized to employ
such staff and consultants as may be reasonably necessary to carry
out the purposes and functions of the Council from such funds as
may be made available to the Council Appointive members of the
Council members of the Council from the General Assembly the
Chairman of the State Board of Education and the Chairman of the
State Board of Regents shall be entitled to receive twenty 2000
dollars per diem when in attendance at meetings or functions of the
Council plus reimbursement for actual expenses necessarily incurred
therewith The other members of the Council shall not be entitled to
receive per diem but shall be entitled to receive reimbursement for
actual expenses necessarily incurred in connection with attendance
at meetings or functions of the Council Provided nevertheless that
the funds for the Georgia Educational Improvement Council shall
be such only as are appropriated by separate line item by the General
Assembly of Georgia based upon a budget request of such Council In
the event that any member of the Council is an officer or employee
of any other branch of State Government he shall be compensated
from the funds appropriated for the operation of that branch of
which he is an employee or member When such member is so com392
GENERAL ASSEMBLY OF GEORGIA
pensated out of funds other than those appropriated to the council
the department or agency paying such compensation shall notify the
Budget Director and the State Treasurer and the appropriation of
said council shall be reduced in a like amount
In the fiscal year ended June 30 1967 wages for miscellaneous porters
increased 994350 over the previous fiscal year Although these salaries are
paid under the supervision of the Secretary of State there seems to be some
laxity in handling these payments Since most of this work is done after office
hours the porter in charge is responsible for employing discharging super
vising turning in time sheets and distributing pay checks to other employed
porters
All receipts disclosed by examination have been accounted for and expendi
tures for the period under review were within the limits of provisions of State
Law and resolutions of the General Assembly which were enacted in con
formity therewith
The State Treasurer acts as disbursing officer for the General Assembly393
STATE AID GRANTS TO COUNTIES
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriation Regular 481701303 4 81701303
Appropriation Special450000000 450000000
Total State Revenue Allotments931701303 931701303
DISBURSEMENTS
BUDGET FUND
Expense
Grants to Counties
Under 1945 Fixed Distribution4 81701303 481701303
Under 1951 State Road Mileage Ratio450000000 450000000
Total Expense931701303 931701303
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 re
ports of the State Highway Department of Georgia
Funds for the payments in the fiscal year ended June 30 1967 were pro
vided by State appropriation of 481701303 for Grants to Counties under
1945 Act providing fixed distribution and 450000000 under 1951 Act mak
ing distribution based on public road mileage ratio
A schedule of these Grants by Counties is included in this report
1Grants under 1945 Fixed Distribution Act
2Grants under 1951 Public Road Mileage Ratio Act
3Total Grants in year ended June 30 1967
4Accumulated Total January 1 1924 to June 30 1967
5Public Road Mileage in County as of July 1 1966395
STATE AID GRANTS TO INCORPORATED MUNICIPALITIES
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations931700000 600000000
Budget Balancing Adjustments 00 00
Total Appropriations931700000 600000000
CASH BALANCES JULY 1st
Budget Fund 00 1103152
931700000 601103152
DISBURSEMENTS
BUDGET FUND
Expense
State Aid Grants to Incorporated Municipalities
Under 1962 Act931700000 601103152
CASH BALANCES JUNE 30th
Budget Fund
00
00
931700000 601103152397
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 1967
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
qapproved March 7 1966
Appropriation for State Aid Grants to Incorporated Municipalities in the
iBfiscal year ended June 30 1967 was 931700000 and was distributed by the
Treasurer of the State of Georgia to the incorporated municipalities in the
fctate Prior to the year ended June 30 1966 State Aid Grants to Incorporated
rIMunicipalities were distributed by the Director of the State Highway Depart
9iment
All grants are listed in the unit report showing name of incorporated
municipality population as per the 1960 federal census and amount of grant
bpaid by check
Legislative Acts of April 21 1967 are quoted in the appendix to the unit
qreportjSgfc iSWPPwSl
398
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
State Revenue Collections Fund 9981350
Budget Fund
Checking Accounts23583 852 58
Time Deposits 6312500000
Petty Cash 2765000
State Treasury 547900493
Sinking Fund
Private Trust and Agency Funds
92215 507 51
10000
648 70074
Accounts Receivable
U S GovernmentVouchers in Transit 13078 755 86
Due from Georgia Highway Authority
To Match Other Funds 7090249
Other Accounts Receivable 13317 83
Other Assets
Accrued Leave
InventorySupplies and Materials
Undistributed Charges
Automotive Equipment
Clearing Account 112267 84
EncumbrancesAutomotive
Equipment Clearing
Account 552006
Total Current Assets
9296412175
1316297618
57 244 46
12001179
45898578
10674778
52949425
106 65659218 II
399
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS Contd
V NoteThe f ollowing schedule shows the funds invested in capital items from the
inception of the Highway Department through June 30 1967 after allow
ance for depreciation on equipment
82428159
7003 772 68
Land
Buildings
Equipment Net
Road Equipment and Trucks 5144 67045
Office Equipment 117564857
Other Equipment 183492461 815524363
1598329790
Roads and Bridges
Completed Projects103901253492
Payments on Uncompleted Projects to
June 30 1967I 72159259696 176060513188
Total
1776588429 78

I
west
400
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payabl e 50906
Purchase Orders
Outstanding 4891 665 79
Contractors Retainage
Payable 1343708627 1832824300
ALLOTMENTS TO COMPLETE
CONSTRUCTION
Federal Aid Contracts 148812 53341
State Aid Contracts
Regular 254495586
Post Roads 1882052029
State ForcesConstrue 136825012
For Airport Construction 520453932
For Borrow Pit Construe 13195 95
For State Aid Maint 103 64121 28055102 75
For RightsofWay 25 633359 72
Engineering Services
Authorities 45627905
202 957 274 93
Federal Participation 134058023 65
Other Participation 796519289 142023216 54 6093405839
ALLOTMENT BALANCES
Special Maintenance 25662367
RentsAuthorities 223919959
SurveysState Funds 2546 76812 504259138
UNRECORDED COMMIT
MENTS
Federal Funds 204839400
Estimated Federal Fund
Participation Receivable
June 30 19671145414121 9405 74721
Other Participation 2840000
Other Participation Re
ceivableJune 30 1967 2840000 00
State Funds 430659654
Estimated Funds Receiv
able 196768 Budget un
der HB666 Approved
March 11 19654135 70429 17089225 9234 85496401
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS Contd
APPROPRIATION BALANCES
For General Operations 124959818
For Maintenance and Betterment by State
Forces 164433359
For Planning and Construction 666310495
For Matching Federal Aid 906571491
For Airport Construction 15129125 1877404288
Ui RESERVES
For State Revenue CollectionsUnfunded 9981350
For Highway Refunding Certificate
Unpresented 10000
For Private Trust and Agency Funds 648700 74
For Unapplied Other Cash Participation 10956558
For Unapplied City Grant Participation 1931 64
For Revolving Funds 4905766
For Unpaid Cancelled Checks 3231830
For Emergency Fund 41525263
For Petty Cash Advances 2765000
For Warehouse Stock Purchase Orders 13812322
For Buildings and Equipment 130431760
For Machinery Replacements 42641 39
For Inventory Doubtful Accounts and
Deferred Items 53729202
340676428
For Estimated Federal Fund Participation Re
ceivable as of June 30 1967 in excess of
Federal Aid Unrecorded Commitments
940574721
Total Liabilities Reserves and Surplus
1281251149
10665659218402
STATE HIGHWAY DEPARTMENT OF GEORGIA
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations12088837938
Budget Balancing Adjustments 505 98700
Total Appropriations12139436638
Revenue Retained
GrantsU S Government10364375201
GrantsCities Counties 129406156
Miscellaneous Sales Rent Participation 181731917

Total State Revenue Allotments23814949912
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 213560000
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 3653650
CASH BALANCES JULY 1st
Budget Fund 7889884515
Private Trust Funds 1434000
State Revenue Coll ections Unfunded 6327700
Sinking Funds 10000
309298197 77
1966
9735535400
11300000
9746835400
87128 59137
505068 56
1037422 84
18613943677
196199893
862500
7675030001
15457152
7190200
10000
265069 68423403
STATE HIGHWAY DEPARTMENT OF GEORGIA
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees2151931839
Employers Contributions for
Retirement 139300146
Social Security 73347047
Health Insurance 40641579
Total Persona Services 2405220611
Travel Expense 93157905
Supplies and Materials 482275665
Communications 23535172
Heat Lights Power and Water 135 81923
Printing and Publicity 7410585
Repairs and Alterations 119316601
Rents
Regular 49481854
Authority Rentals 1825298117
Insurance and Bonding 2567552
Contracts with State Agencies 7739083
Indemnities 17541923
Miscellaneous479807591
Total Expense 4567319400
1966
1823487660
1178454 70
494 746 93
34457317
20252 65140
875247 56
5528 783 75
205 328 86
129 73201
64 52632
1 286 62614
55696226
1813362639
3846810
10359591
15153009
4292925 71
4303415308
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem and Fees1594567260 1449725585
Employers Contributions for
Retirement 105086076 93635820
Social Security 55331982 39991299
Health Insurance 30659437 27852478
Total Personal Services 1785644755 1611205182
Travel Expense 132865839 112677755
Supplies and Materials 361520591 318281371
Communications 2123925 2056310tm405
STATE HIGHWAY DEPARTMENT OF GEORGIA
DISBURSEMENTS Contd 1967 1966
BUDGET FUND Contd
Outlay Contd
Lands Buil dings and Permanent Improve
ments Contd
Heat Lights Power and Water 800253 889959
Printing and Publicity 2868980 3353211
Repairs and Alterations 537843 63 13920714
Rents 18434995 13319429
Contracts with State Agencies 5751500 00
Indemnities 00 38989
Miscellaneous 486562676 433950510
Contracts13865418468 11313886267
EquipmentNew 211690931 272094158
Total Outlay16915964276 14095673855
Total Expense and Outlay21483283676 18399089163
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 206264900 210223045
CASH BALANCES JUNE 30th
Budget Fund 9221550751 7889884515
Private Trust Funds 8729100 1434000
State Revenue Collections Unfunded 9981350 6327700
SinkingFunds 10000 10000
30929819777 26506968423i
406
STATE HIGHWAY DEPARTMENT OF GEORGIA
COMMENTS
FINANCIAL CONDITION
The State Highway Department of Georgia ended the fiscal year on June
30 1967 with cash and currently realizable assets of 10665659218 con
sisting of 9293647175 cash in banks and in the State Treasury 2765000
employees petty cash 1307875586 vouchers in transit due from the United
States Government 7090249 due from the Georgia Highway Authority
1331783 accounts receivable and 52949425 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 50906
PURCHASE ORDERS OUTSTANDING 489166579
C ONTRACTORS RETAINAGE PAYABLE 1343708627
ALLOTMENTS TO COMPLETE CONSTRUCTION
Active Contracts 6093405839
Unrecorded Commitments9234854 96 5169920343
ALLOTMENT BALANCES
Surveys Rentals and Special 504259138
APPROPRIATION BALANCES
Funds which had been appropriated to and held
by the Department on June 30 1967 but
which had not been allotted for construction
maintenance administration etc 1877404283
RESERVES
For Revenue Collections Unfunded 9981350
For Highway Refunding Certificates
Unpresented 10000
For Private Trust and Agency Funds 64870074
For Unapplied Other Cash Participation 109 565 58
For Unapplied City Grants 193164
For Revolving Funds 4905766
For Unpaid Cancelled Checks 3231830
For Emergency Fund 41525263
For Petty Cash Advances 2765000
For Warehouse Stock Purchase Orders 13812322
For Buildings and Equipment 130431760
For Machinery Replacements 4264139
For Inventory Doubtful Accounts and De
ferred Items 53729202
340676428
For Estimated Federal Fund Participation Re
ceivable as of June 30 1967 in excess of Fed
eral Aid Unrecorded Commitments 9405 74721 12812 51149
106656 59218407
Federal funds which had been authorized and appropriated but against
which no contract had been made at June 301967 amounted to 1145414121
distributed as follows
Federal AidPrimary 117168025
Secondary 385284358
Urban Highways 464377500
Interstate 6040 1728038
Emergency Fund 73194291
Emergency Fund Advance 39410985
19671968 Interstate 67707000

STATE HIGHWAY DEPARTMENT OF GEORGIA
11454141 21
Federal Aid Unrecorded Commitments as reflected on the Consolidated
Balance Sheet amounted to 204839400 which was 940574721 less than
the 1145414121 Federal funds authorized and appropriated at June 30
1967 These Commitments are treated as a contingent liability as no actual
liability would exist until contracts were signed and work orders issued
authorizing commencement of work To complete the contracts and authorize
performance of work before funds were made available would be in violation
of provisions of the States budget and appropriation laws
STATE REVENUE COLLECTIONS
In the period under review the Department kept over fifty per cent of
its operating cash balance on time deposits with various banks throughout
the State and collected 174686250 in interest in the fiscal year under
review The Department also collected 22723600 for permits for oversized
overweight and overlength vehicles and 4164965 from counties for the
States portion of fines and forfeits levied for use of highways by oversized
overweight and overlength vehicles without permits
This 201574815 in revenue collections together with 6327700 on hand
July 1 1966 made a total of 207902515 to be accounted for 197921165
was transferred to the State Treasury in the period under review and 9981350
remained on hand at June 30 1967 to be funded to the State Treasury in
the next fiscal periodMM
408
STATE HIGHWAY DEPARTMENT OF GEORGIA
SINKING FUND
On June 30 1967 a Sinking Fund of 10000 was shown representing a
reserve fund set up to pay off a 1940 Refunding Certificate of Indebtedness
that had not been presented for payment
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held on June 30 1967 amounted to
64870074 made up of Contractors Deposits of 7500000 Truckers
Escrow Deposits of 1229100 and funds in the amount of 56140974 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 1967 were
Land 82428159
Buildings 700377268
Equipment 815524363
Roads and Bridges176060513188
177658842978
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 1967 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 166 of the unit report summarizes construction cost of
roads and bridges by years beginning with the fiscal year ended June 30 1954
and with accumulated total for the period from beginning of construction in
1917 through June 30 1953
Land buildings and equipment are more fully described on pages 89
through 97 of the unit report with detail of land buildings and equipment
purchased in the year ended June 30 1967 shown on pages 63 through 88
Included in this total are several parcels transferred to the Georgia Building
Authority in prior years
409
STATE HIGHWAY DEPARTMENT OF GEORGIA
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
The amount of State appropriated funds provided through budget ap
provals for the fiscal year ended June 30 1967 was 12139436638 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 12139436638 provided as the current years appropri
ations 10364375201 was received from the U S Government 3500711
from the Federal Aviation Authority 129406156 from counties cities
railroads and others for participation on projects 177990900 from the
Georgia Highway Authority for engineering services and 240306 from
junk sales and other sources making total receipts for the fiscal year of
22814949912
The 22814949912 total State revenue allotment and the 7889884515
cash balance on hand at the beginning of the fiscal year made a total of
30704834427 available to cover the expense of operating the Department
in the fiscal year ended June 30 1967
4567319400 of the available funds was expended in the year for adminis
tration highway planning general field engineering and maintenance
16641101786 for construction and surveys 274862490 for land build
ings and equipment and 9221550751 remained on hand June 30 1967
the end of the fiscal year410
STATE HIGHWAY DEPARTMENT OF GEORGIA
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statements
YEAR ENDED JUNE 30th
BY ACTIVITY
General Operations
Administration 3
Authority Rental s 18
Preparation of Plans
Maintenance 17
General Field Engineering 4
Research and Analysis
Surveys and Plans 8
Construction135
Construction and
Reconstruction 5
RightsofWay 17
Lands and Buildings
Equipment 2
1967
1966
1965
634 72235 320771503 257625992
25298117 18133 626 39 1727284970
61893481 53108818 500 684 64
96918781 16803 867 58 1502293904
65672838 3 650 873 61 2 876 29453
540 63948 70698229 60213413
050 98313 7 877 721 31 764259392
898 55227 117223 064 20 10705932723
119 95311 4 633 905 23 462280249
34152935 7904 78818 807233332 1
631715 59 596 31805 57614621
116 909 31 272094158 282290722
21483283676 18399089163 16964727235411
STATE HIGHWAY DEPARTMENT OF GEORGIA
YEAR ENDED JUNE 30th
0
0
BY OBJECT 1967 1966
EXPENSE
Personal Services
Salaries Wages Per Diem
and Fees 2151931839 1823487660
Employers Contributions for
Retirement 139300146 117845470
Social Security 73347047 49474693
Health Insurance 40641579 34457317
Total Personal Services 2405220611 2025265140
Travel Expense 93157905 87524756
Supplies and Materials 482275665 552878375
Communications 23535172 20532886
Heat Lights Power and Water 13581923 12973201
Printing and Publicity 7410585 6452632
Repairs and Alterations 119316601 128662614
RentsRegular 49481854 55696226
Authority Rentals 1825298117 1813362639
Insurance and Bonding 2567552 3846810
Indemnities 17541923 15153009
Contracts with State Agencies 7739083 10359591
MiscellaneousExpense 5652421 6877259
Inter Dept
Billings485460012 436169830
Total Expense 4567319400 4303415308
1965
S 16167592 70
105382634
42524938
303873 96
17950
842
4700
203
111
42
1246
284
17272
7
148
64
65
54238
84307
07360
99815
68890
01643
48605
144 94
84970
75043
75402
64655
46082
409009308
3885116196
OUTLAY
Roads Lands Buildings and
Improvements
Personal Services 1594567260
Employers Contribution for
Retirement 105086076
Social Security 55331982
Heal th Insurance 30659437
Total Personal Services 1785644755
Travel Expense 132865839
Supplies and Materials 3 615205 91
Communications 2123925
Heat Lights Power and
Water 800253
Printing and Publicity 2868980
Repairs and Alterations 537843 63
RentsRegular 18434995
Insurance and Bonding 00
Indemnities 00
14497255 85 1346276424
93635820
399912 99
278524 78
86804396
357 336 57
255344 93
1611205182 14943489 70
1126 777 55 1106417 74
3182 813 71 3 38337846
2056310 1690982
889959 10185 54
33 53211 2516544
13920714 15443312
133194 29 8208590
00 1821 50
38989 6310
412
STATE HIGHWAY DEPARTMENT OF GEORGIA
YEAR ENDED JUNE 30th
BY OBJECT 1967 1966 1965
OUTLAY Contd
Roads Lands Buildings and
Improvements Contd
Contracts with State
Agencies 5751500 000 000
ContractsRoads and
Bridges13823867363 11271198483 10400803586
Land 5505353 2453462 3732816
Buildings 36045752 40234322 19692773
Miscellaneous 486562676 433950510 400696110
EquipmentNew 211690931 272094158 2822 90722
Total Out ay169159642 76 140956 738 55 130 79611039
Total Expense Outlay214832 836 76 183990 89163 169647 27235
Number of Employees on Payroll
end of Payroll Period June 15
5946
6224
6181
The number of employees above does not include employees on common
labor payrolls The reduction in the number of employees on payroll at June 30
1967 as compared with prior years is due primarily to the fact that a num
ber of employees considered regular employees in prior years are now considered
to be on common labor payroll
NoteHighway Planning and Survey Activities were combined in the fiscal year
ended June 30 1967 and became the Activity Surveys and Plans The
comparative schedule by Activity shows these activities combined for
years compared Appropriate adjustment has been made in prior years
comparative schedule of cost by Object so as to distribute costs by
expense and outlay on the same basis
CONSTRUCTION ALLOTMENTS
On pages 167 through 169 of the unit report is a schedule of construction
allotments by counties from the beginning of the Highway Department
through June 30 1967 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 1967 was 197817373770 of which
176060513188 had actually been paid on open and closed projects
21639436120 was the cost to complete construction in progress and
117424462 encumbrances were to be applied as liquidated413
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS
All recorded construction contracts and commitments awarded by the
Department in the fiscal year ended June 30 1967 are listed in the schedule
on pages 99 through 165 of the unit report showing project number county
class of contract name of contractor and amount and these contracts are
summarized on page 98 of the unit report
REIMBURSEMENT OF UTILITIES FOR
ADJUSTING THEIR FACILITIES
The Attorney General of Georgia ruled on January 23 1967 It is my
opinion that the State can not reimburse utilities for adjusting their facilities
installed after March 7 1955 on streets or roads crossed by interstate and
limited access highways
The State Highway Department of Georgia did not enter into any further
contracts with utilities in conflict with this opinion after January 23 1967
but did continue to reimburse utilities for contracts executed before this date
The Attorney General of Georgia ruled on September 22 1967 in part
as follows
Therefore it is my opinion that the Highway Department cannot
legally reimburse the utility owners under these outstanding contracts
that is contracts which are executory and have not been fully performed
for adjusting their facilities covered by these contracts which were installed
after March 7 1955 Since the State Highway Department of Georgia had
no legal authority to authorize and contract for these payments to the
utilities the outstanding contracts can be given no force or effect
This opinion purports to deal only with executory contracts which have
not been fully performed and should not be applied retroactively to con
tracts which have been fully performed by both parties
Appendix to the unit report quotes both of the above Attorney General
opinions in full and also quotes Attorney General opinion of June 26 1962
under which the Highway Department operated until January 23 1967 at
which time procedures were changed as the 1962 and 1967 opinions appeared
to be in conflict Appendix to the unit report also shows a schedule of pay
ments made to utilities that can possibly be in conflict with Attorney General
opinion The schedule mentioned above indicates that payments have been
made to utilities in the amount of 207844352 which could possibly be in
conflict with Attorney Generals opinion
GfmeH
414
STATE HIGHWAY DEPARTMENT OF GEORGIA
To determine if these payments are in violation of the ruling of the At
torney Generals opinion requires an examination of the records of the utilities
involved The utility audit section of the State Highway Department is in
the process of making these determinations and a report of the findings of
these examinations will be reported at a later date
GEORGIA HIGHWAY AUTHORITY
Act of the General Assembly approved April 4 1967 merged the Georgia
Rural Roads Authority with the Georgia State Highway Authority and
renamed the Georgia State Highway Authority the Georgia Highway Au
thority
The activities of the Georgia Highway Authority including the activities
of the two authorities mentioned above before the merger will be reported
under separate cover
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
Membership of the State Highway Board at June 30 1967 was as listed
in the unit report
Mr Jim L Gillis Sr Director of the State Highway Department of
Georgia has filed surety bond in the sum of 5000000
Act of the General Assembly approved February 2 1950 Senate Bill
No 34 Georgia Laws 1950 page 66 provides that the Treasurer of the State
Highway Department shall be appointed by a majority of the State Highway
Board Legislative Act of February 21950 further provides that Immediate
ly upon the appointment and qualification of the Treasurer of the State High
way Department he shall enter upon his duties which shall be to receive and
receipt for all funds from all sources to which the State Highway Department
is entitled and to perform such other duties as may be required of him by the
Chairman of the State Highway Board
Mr W M Williams was elected Secretary of the Board and was appointed
SecretaryTreasurer of the State Highway Department of Georgia Mr Wil
liams is bonded as Treasurer of the State Highway Department of Georgia
for 10000000
Employees of the State Highway Department of Georgia beginning
November 25 1962 are under Public Employees Blanket Bond with limit of
liability at 10000000415
GEORGIA HISTORICAL COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 15133660
Private Trust and Agency Funds 73504
Total Current Assets 15207164
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 18846
Purchase Orders Outstanding 1302594 1321440
RESERVES
For Contracts to Mature 13756240
For Private Trust and Agency Funds 73504 13829744
SURPLUS
For OperationsSubj ect to Budget Approval 55980
Total Current Liabilities Reserves and Surplus 152071 64MMMMMMBHBiBH
416
GEORGIA HISTORICAL COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 31000000 34600000
Budget Balancing Adjustments 12646273 350000
Net Appropriations 43646273 34950000
Revenue Retained
Donations 1508836 2123383
Earnings from Services 2172688 2053028
Total State Revenue Allotments 47327797 39126411
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 84750 14000
CASH BALANCES JULY 1st
Budget Fund 16201154 18084469
Private Trust Funds 12000 00
63625701 57224880

HH
m
GEORGIA HISTORICAL COMMISSION
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 15246233
Employers Contributions for
Retirement 804198
Social Security 518075
Health Insurance 272008
Total Personal Services 16840514
Travel Expense 626744
Supplies and Materials 1903005
Communications 504996
Heat Lights Power and Water 8 72398
Printing and Publicity 772932
Repairs and Alterations 581769
Rents 202796
Insurance and Bonding 165001
Grants to Units of University System 00
Equipment Purchases 1179973
Miscellaneous 97559
Total Expense 23747687
417
1966
125 655 94
6 71047
3 808 54
2158 84
13833379
7 749 55
14851 77
526005
747091
270899
5 241 37
949 91
2 20001
330000
1049508
104294
199 60437
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 1406593
Contracts 23241011
EquipmentNew 00
Total Outlay 24647604 21049289
Total Expense and Outlay 48395291
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 307 50
CASH BALANCES JUNE 30th
Budget Fund 15133660 16201154
Private Trust Funds 66000 12000
1286624
15038225
47 244 40
41009726
2000
63625701 57224880418
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 1967
with a surplus of 55980 after providing the necessary reserves of 1321440
to cover accounts payable and purchase orders outstanding and reserving
13756240 for contracts to mature and 73504 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 31000000 and budget balancing adjustment of 12646273 made total
state appropriation of 43646273 for the year ended June 30 1967
In addition to the 43646273 provided as the current years appropria
tion 2172688 was received from fees and sales at various historical sites
and 1508836 from donations making total state revenue allotment of
47327797
The 47327797 total state revenue allotment together with the 16201154
cash balance at the beginning of the period made a total of 63528951 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
From the 63528951 available funds 23747687 was expended for
budget items of expense and 24647604 for outlay leaving 15133660 on
hand June 30 1967419
GEORGIA HISTORICAL COMMISSION
COMPARISON OF OPERATING COSTS
The Commissions expenditures for the past three years are compared in
the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 15246233 12565594 10825398
Employers Contributions for
EmployeesRetirement 804198 671047 565248
Social Security 518075 380854 303079
Health Insurance 272008 215884 193130
Total Personal Services 16840514 13833379 11886855
Travel Expense 626744 774955 846807
Supplies and Materials 1903005 1485177 1391916
Communications 504996 526005 368955
Heat Lights and Water 8 72398 7470 91 6168 55
Printing and Publicity 772932 270899 573637
Repairs and Alterations 581769 524137 878710
Rents 202796 94991 180842
Insurance and Bonding 165001 220001 169002
Equipment Purchases 1179973 1049508 2127544
Miscellaneous 97559 104294 98098
Total Expense 23747687 19630437 19139221
OUTLAY
Lands Buildings and Improvements 24647604 16324849 8638027
EquipmentNew 00 4724440 282498
Total Expense and Outlay 48395291 40679726 28059746
Number of Employees on Payroll
June 30th 35 43 37
GENERAL
Membership of the Georgia Historical Commission on June 30 1967 is
listed in the unit report
All employees of the Georgia Historical Commission are bonded for
1 1000000 Additional coverage of 250000 is provided for the position of
Executive Secretary by means of a rider The premium on the above bond
has been paid by the Secretary of State421
DEPARTMENT OF INDUSTRY AND TRADE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Budget Fund 48871150
Accounts Receivable
Overpayments on Vouchers 29568
Total Current Assets 48900718
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 5003966
RESERVES
For Uncollected Accounts Receivable 29568
For Contracts to Mature 42825996 42855564
SURPLUS
Appropriated Funds to be transferred to State Treasury
1041188
Total Current Liabilities Reserves and Surplus 48900718422
DEPARTMENT OF INDUSTRY AND TRADE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations388518000 361174600
Budget Balancing Adjustments 408697 78 11721 77
Net Appropriations429387778 362346777
Revenue Retained
GrantsU S Government 21828523 26757145
GrantsCities Counties 9513807 8881777
Earnings from Services 19944 00
Transfers19261237 00
Total State Revenue Allotments441488815 397985699
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1604657 1074682
CASH BALANCES JULY 1st
Budget Fund 30828466 27378076
Private Trust Funds 00 39514
473921938 426477971DEPARTMENT OP INDUSTRY AND TRADE
423
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees101385231 98491730
Employers Contributions for
Retirement 4994956 4846638
Social Security 3614360 1963470
Health Insurance 1469304 1541394
Total Personal Services3111463851 106843232
Travel Expense 8690149 12031628
Supplies and Materials 6779260 6144329
Communications 7883511 76134 93
Heat Lights Power and Water 784715 554253
Printing and Publicity 28392592 38327259
Repairs and Alterations 1712246 2605745
Rents
Regular 2796230 1274738
Authority Rentals150500000 150500000
Insurance and Bonding 341516 348048
Contracts with State Agencies 6740067 4471206
Contracts with Other Agencies 87071873 53049996
Indemnities 187950 201750
Equipment Purchases 4288210 8449391
Miscellaneous 5813961 4300611
Total Expense423446131 387773267
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 000 251691
Contracts 00 6510351
Total Outlay 000 6762042
Total Expense and Outlay423446131 394535309
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 1604657 1114196
CASH BALANCES JUNE 30th
Budget Fund 48871150 30828466
Private Trust Funds 00 00
4 73921938 4264779 71JM9P
424
DEPARTMENT OF INDUSTRY AND TRADE
COMMENTS
INTRODUCTION
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 Legis
lative Act became effective should be the Director of the Department of
Commerce
Legislative Act of February 17 1959 transferred the powers duties and
functions of the State Planning Commission to the Board of Commissioners
of the Department of Commerce
The Department of Industry and Trade was created in lieu of and as
successor to the Department of Commerce under the provisions of an Act of
the General Assembly approved March 2 1962 and a Constitutional Amend
ment ratified at the General Election in 1962 The Legislative Act and Con
stitutional Amendment referred to also provide for a Board of Commissioners
of the Department of Industry and Trade
Members of the Board of Commissioners of the Department of Industry
and Trade on June 30 1967 are listed in the unit report
FINANCIAL CONDITION
The Department of Industry and Trade ended the fiscal year on June 30
1967 with an operating surplus of 1041188 after providing reserves of
5003966 for liquidation of outstanding accounts payable 29568 for un
collected accounts receivable and 42825996 for contracts to mature This
surplus of 1041188 compares with a deficit of 20254088 at June 30 1966
as reflected in our audit report of February 17 1967 and indicates the Depart
ment operated well within its income for the year under review The 1041188
surplus is to be returned to the State Treasury
AVAILABLE DEPARTMENTAL REVENUE
AND OPERATING COSTS
The original appropriation to the Department of Industry and Trade for
operations for the fiscal year ended June 30 1967 was 182000000 which
was increased to 238018000 by supplemental appropriation and to
278887778 by budget balancing adjustments This 278887778 together
with appropriations of 150500000 for Authority Rentals made a total of
429387778 in State funds
In addition to the 429387778 in State funds 21828523 was received
from the Federal Government 9533751 from other sources and 19261237425
DEPARTMENT OF INDUSTRY AND TRADE
was transferred to other State spending units making net state revenue
allotments of 441488815
The net state revenue allotments of 441488815 and the 30828466
cash balance on hand at the beginning of the fiscal period made a total of
472317281 available to cover the cost of operating the Department of
Industry and Trade in the fiscal year ended June 30 1967
423446131 of the available funds was expended in the year for budget
approved items of expense and 48871150 remained on hand June 30 1967
the end of the fiscal yearHHi
SS
426
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
YEAR ENDED JUNE 30th
EXPENDITURE BY OBJECT 1967 1966 1965
EXPENSE
Personal Services
Salaries Wages Per Diem and Feesl 013 85231 98491730 55445955
Employers Contribution for
Retirement 4994956 4846638 2416926
Social Security 3614360 1963470 806667
Health Insurance 1469304 1541394 775616
Total Personal Service111463851 106843232 59445164
Travel Expense 8690149 12031628 7568630
Supplies Materials 6779260 6144329 3475857
Communications 7883511 7613493 4686479
Heat Lights Water 784715 554253 313178
Stamping Printing Binding
Publicity 28392592 38327259 27071519
Repairs Alterations 1712246 2605745 1620630
Rents
Regular 2796230 1274738 203047
Authority Rentals 150500000 150500000 115500000
Insurance Bonding 341516 348048 196397
Contracts with State Agencies 6740067 4471206 29 62531
Contracts with Other Agencies 87071873 53049996 34288539
Indemnities 187950 201750 185000
Equipment Purchases 4288210 8449391 2087881
Miscellaneous 5813961 4300611 4939272
Total Expense423446131 387773267 258619062
OUTLAY
Lands Buildings Permanent
Improvements
Persona Services 000 251691 210222
Contracts 00 6510351 3587452
EquipmentNew 00 00 580065
Total Outlay 000 6762042 4377739
Total Expense and Outlay423446131 3 94535309 2 62996801
Number of Employees on Payroll
June 30th 87 136 93
Although only 87 employees were on the Departments payroll at June 30 1967
all of the planning division employees transferred to the State Planning and
Programming Bureau at April 1 1967 were paid for nine months of the year
Also several positions were vacant for the latter part of the year in other
divisions of the Department427
DEPARTMENT OF INDUSTRY AND TRADE
GENERAL
All employees of the Department are bonded under a Public Employees
Blanket Bond for 10000000 for each employee as provided under an insuring
agreement for Faithful Performance Blanket Position Bond
On page 16 of the unit report is a schedule of accounts receivable con
sisting of various overpayments made on vouchers issued The overpayments
of 409563 reflected in our audit report of February 17 1967 have been
collected by the Department with the exception of 5737 These are due
from PrenticeHall Inc in the amount of 023 618 from Robert F Savage
and 5096 from B Arnold Sharpe These items are included in the current
schedule amounting to 29568
iH429
SUPREME COURT
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and State Treasury
Budget Fund 475153
State Revenue Collections Fund 1925
Private Trust and Agency Funds 72651
Total Current Assets 545879
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable CurrentBudget Fund
National Library Bindery Company 6050
Southern Bell Telephone and Telegraph Company 1667
Xerox Corporation 17416
Employers Contribution to Retirement System 3980
Employers Contribution to Social Security 17257
Total Current Liabilities
RESERVES
Budget Fund
Employees Retirement System
Judges Retirement 428783
State Revenue Collections Fund
State Revenue Collections Unfunded 1925
Private Trust and Agency Funds
U S Income Tax Fund 48725
Georgia Income Tax Fund 2899
Employees Retirement Fund 2510
Social Security Tax Fund 17251
State Health Insurance Fund 1266 726 51
SURPLUS
None
Total Current Liabilities Reserves
and Surplus
46370
499509
00
5458 79aHHHBHHHllaBaHBHHBHIBI
mniHHHnnraBiomninBnniH
ir ii
430
SUPREME COURT
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 47974000 43600000
Budget Balancing Adjustments 00 44098
Net Appropriations 47974000 43555902
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 35035 53730
CASH BALANCES JULY 1st
Budget Fund 487400 71118
State Revenue Collections Unfunded 33110 86840
48459475 43660130
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 37095885
Employers Contributions for
Retirement
Social Security
Health Insurance
Group Insurance
Total Personal Services
Travel ExpenseL
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment Purchases
Miscellaneousj
Total Expense 47986247 43139620
37095885 333 921 48 S
86 661 74 7928585
5626 60 477643
2 61000 259000
59520 69487
46645239 42126863 i
14250 960 i
1382 82 83604 J
2 70502 300102
2 910 70 190485 i
25092 33720
57600 63076
2400 2900
537648 335639 i
4164 2271 I
CASH BALANCES JUNE 30th
Budget Fund
State Revenue Collections Unfunded
4 751 53
1925
487400 t
33110
48459475 43660130 t

431
i
mi
d
n
tjii
SUPREME COURT
COMMENTS
FINANCIAL CONDITION
The Supreme Court of Georgia ended the fiscal year on June 30 1967
with no surplus after providing the necessary reserve of 46370 to cover out
standing accounts payable and reserving 428783 for Judges Retirement
1925 for State revenue collections unfunded 48725 for U S income
tax withholdings 2899 for Georgia income tax withholdings 2510 for
employees contributions to Retirement System 17251 for employees
contributions to Social Security and 1266 for State Employees Health
Insurance withholdings on this date
STATE REVENUE COLLECTIONS
In the fiscal year ended June 301967 earnings from services of the Clerks
office amounted to 1827825 This amount collected together with 33110
held at the beginning of the year made a total of 1860935 to be accounted
for 1862860 was transferred to the State Treasury leaving a cash overdraft
of 1925 at June 30 1967 to be adjusted in the next fiscal period
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the Supreme Court for the year ended June 30
1967 was 47974000
The total State revenue allotment of 47974000 and the 487400 cash
balance on hand at the beginning of the fiscal period made a total of
48461400 available with which to meet expenditures approved on budget
for the year ended June 30 1967
47986247 of the available funds was expended for budget items of ex
pense and 475153 remained on hand June 30 1967 the end of the fiscal
yeariHMBE
432
SUPREME COURT
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 1967 1966 1966
Personal Services
Salaries and Fees 37095885 33392148 31433617
Employers Contributions for
Retirement 8666174 7928585 2225502
Social Security 562660 477643 335724
State Health Insurance 261000 259000 252000
Phoenix Mutual Group Ins 59520 69487 69903
Total Personal Services 46645239 42126863 34316746
Travel Expense 14250 960 00
Supplies and Materials 138282 83604 137890
Communications 270502 300102 268133
Printing and Binding 291070 190485 86005
Repairs and Alterations 25092 33720 29818
Rents 57600 63076 56200
Insurance and Bonding 2400 2900 1900
Indemnities 00 00 5100
Equipment Purchases 537648 335639 267520
Miscellaneous 4164 2271 3060
47986247 43139620 35172372
Number of Employees on Payroll
June 30th 27 25 24
GENERAL
The State Treasurer is disbursing officer for salaries of Justices and At
taches 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 is bonded
in the amount of 200000
Deputy Clerk Eva F Townsend and Special Deputy Clerk Florene B
Cobb are covered by Public Employees Faithful Performance Bond in the
amount of 200000 each433
COURT OF APPEALS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and State Treasury
Budget Fund
State Revenue Collections Fund
Private Trust and Agency Funds
Accounts Receivable
Judge Homer C Eberhardt
Travel Overpayment Refunded August 31 1967
Total Current Assets
39915
280000
130054
4499 69
2262
452231
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Budget FundAccounts Payable
Harrison Company The 18200
Ivan AUen Company 112715
KeeLox Manufacturing Company 1673
Employees Retirement System for
Employers Contribution to Retirement 52953
Employers Contribution to Social Security 97633
283174
RESERVES
For State Revenue Collections Fund
To be transferred to State Treasury
For Private Trust and Agency Funds
Employees Retirement
Employees Contributions
Social SecurityEmployees Contributions
DEFICIT
Operating Deficit
Total Current Liabilities Reserves
and Deficit
280000
32440
97614
410054
240997
4 52231
434
COURT OF APPEALS
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 60681500
Budget Balancing Adjustments 1177000
Total Appropriations 61858500 56016800
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 37500
STATE REVENUE COLLECTIONS
State Revenue Collections Unfunded 999 60
CASH BALANCES JULY 1st
Budget Fund 1498235
State Revenue Collections Unfunded 379960
63674235
56016800
00 I
170816
208475
11 37616
1 714 85
57705192
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees
Employers Contributions for
Retirement
Social Security
Health Insurance
Group Insurance
47901353 45288213 B
97 58152
909085
423000
101169
Total Personal Services 59092759
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Insurance and Bonding
Equipment Purchases
Miscellaneous
90291
644577
627543
673617
756 51
6400
1996344
109638
6415141 I
893333 I
431000
130224
531 57911
1110 62
622071
559533
3571 83
80989
00
735430
32002
Total Expense 63316820 55656181 3
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements
CASH BALANCES JUNE 30th
Budget Fund
State Revenue Collections Unfunded
37500
39915
280000
170816
1498235
379960
63674235 57705192435
COURT OF APPEALS
COMMENTS
FINANCIAL CONDITION
The Accounts of the Court of Appeals of Georgia reflected a deficit of
240997 at the close of the fiscal year on June 30 1967 after providing the
necessary reserves of 283174 to cover outstanding accounts payable and
reserving 280000 for State Revenue Collections to be funded in State Treas
ury 32440 for employees contribution to Employees Retirement System
and 97614 for employees contribution to Social Security
This deficit of 240997 resulted from the failure to make provision before
June 301967 for outstanding accounts payable These accounts payable were
paid in July 1967 from the Courts appropriation for the fiscal year ended
June 30 1968
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 earnings from services of the Clerks
office amounted to 3831945 This amount collected together with 379960
held at the beginning of the year made a total of 4211905 to be accounted
for of which 3931905 was transferred to the State Treasury and 280000
remained on hand June 30 1967 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 1967 was 60681500 To meet expenditures approved on
budget 1177000 was transferred from the State Emergency Fund as a
special appropriation under provisions of State law making total State revenue
allotment for the year 61858500
The total State revenue allotment of 61858500 and the 1498235 cash
balance on hand at the beginning of the fiscal period made a total of 63356735
available with which to meet expenditures approved on budget for the year
ended June 30 1967
63316820 of the available funds was expended for budget items of
expense and 39915 remained on hand June 30 1967 the end of the fiscal
year08BmBhBBBB9
1

BB
A nieT
436
COURT OF APPEALS
COMPARISON OF OPERATING COSTS
The Courts expenditures for operating costs for the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries 47901353 45288213 43251920
Retirement 9758152 6415141 5135144
Social Security 909085 893333 585920
State Health Insurance 423000 431000 428000
Phoenix Mutual Group Insurance 101169 130224 119945
Total Personal Services 59092759 53157911 49520929
Travel Expense 90291 111062 31538
Supplies and Materials 644577 622071 329264
Communications 627543 559533 486283
Printing and Publicity 673617 357183 519445
Repairs and Alterations 75651 80989 98764
Insurance and Bonding 6400 00 13875
Indemnities 00 00 5100
Equipment Purchases 1996344 735430 354988
Miscellaneous 109638 32002 8140
63316820 55656181 51368326
Number of Employees on Payroll
June 30th 39 39 40
GENERAL
The State Treasurer is disbursing officer for salaries of Judges and At
taches of the Court of Appeals fixed by law and the Clerk of the Court is dis
bursing officer for other expense payments
Mr Morgan Thomas Clerk of the Court of Appeals of Georgia is bonded
in the amount of 500000 Deputy Clerk Edna E Bennett is bonded in the
amount of 500000
Refund of 2262 for travel expense was made in 1967 by Judge Homer C
Eberhardt for overpayment of travel on September 8 1966RESERVES
For Public Trust Funds
Superior Court Judges Retirement Fund 36902667
Solicitors General Retirement Fund 17393911
Land Registration Assurance Fund 1175117
DEFICIT
Deficit for Operations
Total Current Liabilities Reserves
and Deficit
437
SUPERIOR COURTS
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in State Treasury
Budget Fund
Public Trust Funds
Superior Court Judges Retirement Fund 369026 67
Solicitors General Retirement Fund 17393911
Land Registration Assurance Fund 1175117
Total Current Assets
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
Employers Contributions on Salaries of
City Court Judges for JanuaryJune 1967
3245 60
554 716 95
55796255
32716 78
554 716 95
2947118
55796255MH
H
438
SUPERIOR COURTS
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations176133300 159333300
Budget Balancing Adjustments 00 00
Total Appropriations176133300 159333300
Revenue Retained
ContributionsPublic Trust Funds2153047 5137172
Net State Revenue Allotments173980253 164470472
PUBLIC TRUST FUNDS
Gifts Contributions 8129999 5698987
Income on Investments 2075939 1584202
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 51761 86 63949 84
CASH BALANCES JULY 1st
Budget Fund 7217244 1300000
Public Trust Funds 44705095 46125284
241284716 2255 73929
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Sal aries Wages Per Diem and Fees1 69134790 146712845
Employers Contributions for
Retirement 3822168 4611972 jj
Social Security 3106575 2710579 i
Health Insurance 1556000 1554000 C
Total Personal Services177619533 155589396 1
Travel Expense 3253404 2963832
Total Expense180872937 158553228 3
PUBLIC TRUST FUNDS
Pensions and Benefits 1592385 3566206 j
Contributions to Budget Fund2153047 51371 72
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 5176186 6394984
CASH BALANCES JUNE 30th
Budget Fund 324560 7217244
Public Trust Funds 55471695 44705095
2412 84716 225573929

P
s

1
439
SUPERIOR COURTS
COMMENTS
FINANCIAL CONDITION
The accounts of the Superior Courts of Georgia reflected a deficit of
2947118 at the close of the fiscal year on June 30 1967 after providing
reserves of 3271678 to cover outstanding accounts payable and reserving
36902667 for Superior Court Judges Retirement Fund 17393911 for
Solicitors General Retirement Fund and 1175117 for Land Registration
Assurance Fund
This deficit has been caused by not making provision on June 30 1967 for
employers contributions on salaries of City Court Judges Retirement for
the months of January through June 1967
Payment of contribution to Employees Retirement System on City Court
Judges salaries is authorized by Act of the General Assembly approved
December 21 1953
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operation of the Superior Courts of Georgia for
the year ended June 30 1967 was 176133300
From the 176133300 appropriation received 1633336 was trans
ferred to the Superior Court Judges Retirement Fund and 519711 was
transferred to the Solicitors General Retirement Fund leaving net State
revenue allotment of 173980253
The 173980253 net State revenue allotment and the 7217244 cash
balance on hand at the beginning of the fiscal year made a total of 181197497
available with which to meet expenditures approved on budget for the year
ended June 30 1967
180872937 of the available funds was expended for budget items of
expense and 324560 remained on hand June 30 1967 the end of the fiscal
yearpimH1

440
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 1967 1966 1965
Personal Services
Salaries Per Diem and Fees147990915 130358071 129163522
Employers Contributions for
Retirement 3822168 4611972 4149209
Social Security 3106575 2710579 1673672
Health Insurance 1556000 1554000 1517000
156475658 139234622 136503403
Contingent Expense Allowances 21143875 16354774 15917018
Travel Expense 3253404 2963832 2537706
Total Expense1808 72937 1 58553228 1549 58127
PUBLIC TRUST FUNDS
Total receipts in the Public Trust Funds for the fiscal year ending June
30 1967 were 10205938 of which 6927847 was for Superior Courts
Judges Retirement Fund 3223137 for Solicitors General Retirement Fund
and 54954 for Land Registration Assurance fees
In the period under review 1592385 was reimbursed to the Courts
General Fund for salaries of Judges Emeritus paid to retirees from the General
Fund
Balances held in the State Treasury at June 30 1967 for the three Public
Trust Fund accounts were as follows
Superior Court Judges Retirement Fund36902667
Solicitors General Retirement Fund 17393911
Land Registration Assurance Fund 1175117
55471695
GENERAL
Disbursements for the cost to the State of operating the Superior Courts
are made by the State Treasurer441

tt
m
JUDICIAL COUNCIL
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 000 000
Budget Balancing Adjustments 00 15000
Total State Revenue Allotments 000 15000
CASH BALANCES JULY 1st
Budget Fund 00 7500
000 22500
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees
Rents
Total Expense
CASH BALANCES JUNE 30th
Budget Fund
000
00
00
The Judicial Council had no activity during the fiscal year 1967
7500
15000
000 22500
00
000 22500wmtm443
STATE LIBRARY
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and State Treasury
Budget Fund 131534s
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts PayableList onFile 336187
RESERVES
Budget Fund
For Contracts to Mature
The Harrison Company 979161
SURPLUS
None 00
Total Current Liabilities Reserves and Surplus 1315348nanmiHMHaaHHai

aifc HH
444
STATE LIBRARY
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 10900000
Budget Balancing Adjustments 697408
Net Appropriations 10202592
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 8739
STATE REVENUE COLLECTIONS
Unfunded State Revenue Collections 15377
CASH BALANCES JULY 1st
Budget Fund 419251
Private Trust Funds 353
State Revenue Coll ections Unfunded 15377
10630935
1966
10600000
00
10600000
6684
15377
499419
00
00
11121480445
STATE LIBRARY
It
ft
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 4755092 4640112
Employers Contributions for
Retirement 311706 296538
Social Security 181363 149015
Health Insurance 95101 90988
Total Personal Services 5343262 5176653
Supplies and Materials 71822 66645
Communications 85445 68717
Printing andPublicity 2593016 4071230
Repairs and Alterations 14476 25676
Contracts with State Agencies 21599 21768
Equipment Purchases 26942 23450
Miscellaneous 3550 00
Total Expense 8160112 9454139
Outlay
EquipmentNew 1146383 1226029
Total Expense and Outlay 9306495 10680168
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 9092 6331
CASH BALANCES JUNE 30th
Budget Fund 1315348 419251
Private Trust Funds 00 353
State Revenue Collections Unfunded 00 15377
10630935 11121480
HHnramHHH

iHHMH
446
STATE LIBRARY
COMMENTS
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30 1967 with no surplus
after providing the necessary reserves of 336187 to cover outstanding ac
counts payable and reserving 979161 for contracts to mature
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 State revenue collections made by this
agency as authorized by law were 842174 The amount collected together
with 15377 held at the beginning of the year made a total of 857551 to be
accounted for all of which was transferred to the State Treasury
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation to the Library for operations in the fiscal year ended
June 30 1967 was 7400000 less 697408 budget balancing adjustment
leaving a net appropriation of 6702592 for operations
Appropriation for the cost of printing court reports in the fiscal year was
3500000
The 6702592 net appropriation for general operating expenses and
3500000 appropriation for printing court reports together with 419251
cash balance at the beginning of the fiscal year made a total of 10621843
available to cover expense of operating the Library and printing court reports
5613437 of the available funds was expended for operating expenses
1146383 was paid for library books and 2546675 for printing court re
ports leaving a cash balance on hand June 30 1967 of 1315348447
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 1967 1966 1965
Personal Services
Regular Salaries 4755092 4640112 4056207
Employers Contributions for
Retirement 311706 296538 241440
Social Security 181363 149015 107031
Health Insurance 95101 90988 80859
Total Personal Services5343262 5176653 44 85537
Travel Expense 00 00 28673
Supplies and Materials 71822 66645 58094
Communications 85445 68717 71478
Printing
Court Reports 2546675 3973583 3342694
Other 46341 97647 95884
Repairs and Alterations 14476 25676 26000
Equipment Purchases 26942 23450 78400
Contracts with State Agencies 21599 21768 21256
Miscellaneous 3550 00 11108
Total Expense 8160112 9454139 8219124
OUTLAY
Library Books 1146383 1226029 1263146
Total Expense and Outlay9306495 10680168 9482270
Number of Employees on Payroll June 30th 10 9 10
GENERAL
Mr John D M Folger State Librarian is bonded in the amount of
200000i
vk449
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 736767
State Revenue Collections Fund 530000 12 667 67
Accounts Receivable
Sam Caldwell 7743
Total Current Assets 1274510
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Purchase Orders Outstanding
Buckhead Printing and Advertising Company 5200
Bryant Lithographing Company 28500
Capitol Office Supply 151065
Glynn Stationers 94090
Harry Barfield Company 32100
John H Harland Company 536
Peacock Office Supply 156520
468011
Contract to MatureDr William N Cox 267500 735511
RESERVES
For State Revenue Collections 530000
SURPLUS
Surplus Appropriated Funds to be returned to
State Treasury 8999
Total Current Liabilities Reserves and Surplus 1274510 4
450
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 21000000 20000000
Budget Balancing Adjustments 799488 00
Total Appropriations 21799488 20000000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 129118 135016
STATE REVENUE COLLECTIONS
State Revenue Collections Unfunded 60000 460000
CASH BALANCES JULY 1st
Budget Fund 142812 00
State Revenue Collections Unfunded 470000 10000
22601418 20605016DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees
Employers Contributions for
Retirement
Social Security
Health Insurance
p
451
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
1967
1966
15432795 14677500
Total Personal Services
Travel Expense
Supplies and Materials
Communications
Printing and Publicity
Repairs and Alterations
Rents
Authority Rentals
Insurance and Bonding
Equipment Purchases
Miscellaneous
Total Expense 21205533 19857188
1012218 1027602
502525 345552
2 75948 238000
17223486 162886 54
2808997 2906732
1 89558 67054
92412 92248
204530 90900
3000 1800
2 801 69 3 690 70
6886 6730
3 862 75 21280
10220 12720
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements
CASH BALANCES JUNE 30th
Budget Fund
State Revenue Collections Unfunded
129118
7367 67
530000
135016
142812
470000
22601418 20605016
452
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 1967 with a surplus of 8999 after
providing the necessary reserves of 468011 to cover outstanding purchase
orders and 267500 for contract agreement and reserving 530000 for State
revenue collections to be funded into the State Treasury The surplus of 8999
should be returned to the State Treasury
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the Division of Administration and
Inspection of the Department of Labor collected 1140000 in license fees for
private employment agencies under provisions of Act of the General Assembly
approved March 17 1959 This 1140000 together with 470000 cash
balance at the beginning of the period made a total of 1610000 due to the
State Treasury 1080000 was transferred to the State Treasury and a bal
ance of 530000 remained on hand at June 30 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Division of Administration
and Inspection for the year ended June 30 1967 was 21000000 which with
budget balancing adjustment of 799488 made a total State revenue allot I
ment of 21799488
The total State revenue allotment of 21799488 together with the
142812 cash balance on hand at the beginning of the fiscal period made a
total of 21942300 available with which to meet expenditures approved on
budget for the year ended June 30 1967
21205533 of the available funds was expended for budget items of ex
pense and 736767 remained on hand at June 30 1967 the end of the fiscal
year453
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND INSPECTION
COMPARISON OF OPERATING COSTS
The Divisions expenditures for operating costs for the past three years
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1966
Personal Services
Salaries Wages Per Diem and Fees 15432795 146 77500 137 54000
Employers Contributions for
EmployeesRetirement 1012218 1027602 960000
Social Security 502525 345552 290958
EmployeesHealth Insurance 275948 238000 239000
Total Personal Services 17223486 16288654 15243958
Travel Expense 2808997 2906732 2550385
RentsTo State Office Bldg Auth 2801 69 3690 70 327990
Other Expense 892881 292732 291431
21205533 19857188 18413764
Number of Employees on Payroll
June 30th 25 22 19
GENERAL
The Department of Labor consists of the Division of Administration and
Inspection and the Employment Security Agency the latter being reported
under separate cover
Mr Ben T Huiet retired as Commissioner of Labor effective January 10
1967 Mr Huiet was under bond of 500000
Mr Sam Caldwell succeeded Mr Huiet as Commissioner of Labor on
January 11 1967 Mr Caldwell is bonded for 500000 All employees of the
Department of Labor Administration and Inspection Division are covered
in the amount of 1000000 each on a blanket bondKHmmamamMHBMBmMMaMMl
BnBBBmmmam
oaawBw455
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank and in U S Treasury
Budget Fund 8511299
State Revenue Collections 6248926
Public Trust Funds 23859484498
Private Trust and Agency Funds 241534 23874486257
Accounts Receivable
V S Government 4285994
Voucher Overpayments 6538 4292532
Total Current Assets 23878778789
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Purchase Orders Outstanding 10089887
Contracts to Mature 2693444
Total Current Liabilities 12783331
RESERVES
For Court Costs 20500
For State Revenue Collections 6248926
For Public Trust Funds23859484498
For Private Trust and Agency Funds 241534
Total Reserves 23865995458
SURPLUS
None 00
Total Current Liabilities Reserves and
Surplus 23878778789456
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 8500000
Budget Balancing Adjustments 2000000
Total Appropriations 10500000
Revenue Retained
GrantsU S Government 761535512
Earnings from Services 9969364
Contributions from Public Trust Funds 42200000
Total State Revenue Allotments 824204876
PUBLIC TRUST FUNDS
Unemployment Compensation Tax 35 586 84399
Federal Employee Benefits 222247402
Interest on Compensation Tax Funds 8 71288488
Income on Investments 9467088
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 9774556
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 772861
CASH BALANCES JULY 1st
Budget Fund 11717373
Public Trust Funds 21339926982
Private Trust Funds 233593
State Revenue Collections Unfunded 5476065
26853793683
1966
8500000
00
8500000
665325072
8788124
36000000
718613196
3442813313
422944045
711329813
94650 88
8900734
209828
15574554
18450891523
251902 S
5266237 4
23786260233 8DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
457
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 5909012 99
Employers Contributions for
Retirement 39142910
Social Security 18930616
Health Insurance 11548154
Total Personal Services 660522979
Travel Expense 18584919
Supplies and Materials 13785033
Communications 8545862
Heat Lights Power and Water 5032639
Printing and Publicity 3965476
Repairs and Alterations 2403988
Rents
Regular 45320476
Authority Rentals 23083524
Insurance and Bonding 425539
Contracts with State Agencies 1356037
Indemnities 320500
Equipment Purchases 2288614
Miscellaneous 2332944
Total Expense 785256456
1966
498801268
332 33625
131872 72
9805467
555027632
156 632 34
142 467 94
79 55548
46 66934
56 757 83
21 834 96
44603839
26986515
172512
1493045
62467
6058175
15443 65
686340339
Outlay
Lands Buildings and Permanent
Improvements
Personal Services
Salaries Wages Per Diem and Fees
Travel Expense
Supplies and Materials
1072135
00
2695
3048483
56410
65700459
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
DISBURSEMENTS Contd 1967
BUDGET FUND Contd
Outlay Contd
Lands Buildings and Permanent
Improvements Contd
Printing and Publicity 5530
Repairs and Alterations 5950667
Rents 16200000
Contracts 15947868
EquipmentNew 2975599
Total Outlay 42154494
Total Expense and Outlay 827410950
PUBLIC TRUST FUNDS
Pensions and Benefits 2099929861
Contributions to Budget Fund 42200000
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 97 66615
CASH BALANCES JUNE 30th
Budget Fund 8511299
Public Trust Funds23859484498
Private Trust Funds 241534
State Revenue Collections Unfunded 6248926
268 537936 83
1966
144737
1473695
00
268163 74
4524639
36130038
7224703 7
16 61516800
36000000
89190 43
11717373
21339926982
233593
54 76065
237 86260233460
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
COMMENTS
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
AREA REDEVELOPMENT ACT TRUST FUND AND MANPOWER
DEVELOPMENT AND TRAINING ACT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers for pay
ing benefits to eligible unemployed and is treated as a Public Trust Fund
administered by an agency of the State Government although the contri
butions to the fund are transmitted to the U S Treasury Department
The Area Redevelopment Act Trust Fund and the Manpower Develop
ment and Training Act Trust Fund represent funds that have been sent to
the State by the U S Government Disbursements from this fund are made
by the Employment Security Agency according to U S Government rules
and regulations
Included in the Public Trust Fund balances are funds that have been re
turned 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 equip
ping 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 1967 was 23859484498 of which 23834978265 was held in the U S
Treasury and 24506233 was on deposit in banks This compares with
21339926982 in the Public Trust Funds at the beginning of the fiscal
period the increase of 2519557516 representing the excess of contributions
grants and rents over benefit payments and transfers as follows
Contributions and Grants4652222289
RentsFrom General Fund 9465088
Less 4661687377
Benefits paid to Employees and Subsistence
Payments2099929861
Transfers to General Fund 42200000
Increase2519557516
461
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FINANCIAL CONDITION
The Employment Security Agency of the Department of Labor ended the
fiscal year on June 30 1967 with no surplus after providing the necessary
reserve of 12783331 to cover outstanding purchase orders and contracts to
mature and reserving 20500 for court costs 6248926 for State revenue col
lections unremitted 23859484498 for Public Trust Funds and 241534
for Private Trust and Agency Funds held on this date
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the Agency collected 11359562 from
interest and penalties on employers contributions This 11359562 together
with 5476065 on hand at July 1 1966 made 16835627 to be accounted
for 10586701 was remitted to the State Treasury as provided by State law
and 6248926 remained on hand at June 30 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for that part of the cost of operations of the Employ
ment Security Agency as authorized by Act approved March 8 1945 for the
year ended June 30 1967 was 8500000 This was increased by a budget
balancing adjustment of 2000000 making total appropriation of 10500000
Grants to the Department of the U S Government were 761535512 for
the year 9694520 was received from the Office of Economic Opportunity
19400 from Tennessee Valley Authority 9195 from telephone commissions
60004 from sale of waste paper 200 from sales of service pins 122095
from sale of equipment 63950 refunds of prior period expenditures which
is to be remitted to the U S Government and 42200000 transfers from the
Benefit Account making total State revenue allotment of 824204876
The State revenue allotment of 824204876 and the 11717373 cash
balance on hand at the beginning of the fiscal period made a total of
835922249 available with which to meet expenditures approved on budget
for the year ended June 30 1967
827410950 of the available funds was expended in the year for budget
approved items of expense and outlay and
June 30 1967 the end of the fiscal year
11299 remained on hand onanaallaBIMHaaaBanHa
HmB
nnnn
462
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
COMPARISON OF OPERATING COSTS
The Departments expenditures for operating costs the past three years I
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Regular Salaries Wages Per Diem
and Fees590901299 498801268 4370769251
Employers Contributions for
Retirement 39142910 33233625 292800968
Social Security 18930616 13187272 10804155 8
Health Insurance 11548154 9805467 85751669

Total Persona Services660522979 555027632 4857363421
Travel Expense 18584919 15663234 140965831
Supplies and Materials 13785033 14246794 109308341
Communications 8545862 7955548 6781093 8
Heat Lights and Water 5032639 4666934 4481626 5
Printing and Publicity 3965476 5675783 4820124 I
Repairs and Alterations 2403988 2183496 24548411
Rents 68404000 71590354 703914208
Insurance and Bonding 425539 172512 259648
Indemnities 320500 62467 l59609j
Contracts with State Agencies13560 37 14 93045 9086 80 8
Equipment 2288614 6058175 6378660
Miscellaneous 2332944 1544365 1309282
Total Expense785256456 686340339 608708742l
OUTLAY
Lands Buildings Permanent Im
provements and Equipment 42154494 36130038
Total Expense and Outlay
Number of Employees on Payroll
June30th 925 847
56 69317C
27410950 722470377 6143780591
797

463
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
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 Huiets term of office as Commissioner of Labor expired on
January 10 1967 and he was succeeded by Mr Sam Caldwell
During the period July 1 1966January 10 1967 Mr Huiet was bonded
in the amount of 2500000 as Administrator of the Manpower Development
and Training Act with the Treasurer of the United States of America as
obligee The bond was not cancelled as of January 101967 This was discussed
ttJ with Mr LC Butcher Supervisor of the Accounting Section and the bonding
company was contacted and application was submitted for a rebate of ap
proximately 3700
Mr Sam Caldwell Commissioner of Labor is bonded in the amount of
2500000 as Administrator of the Manpower Development Training Act
with Treasurer of the United States of America obligee
All employees of the Department of Labor Employment Security Agency
are bonded under blanket bond
l465
DEPARTMENT OF LAW
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 1020177
Accounts Receivable
Overpayment on Vouchers 5322
Total Current Assets io 25499
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Arthur K BoltonBalance of Salary
Pat Hardison Court ReporterCourt
Proceedings
Xerox CorporationRental
3667
6585
37315
47567
RESERVES
For Uncollected Accounts Receivable
For Purchase Orders Outstanding
Longino and Porter Inc
5322
774546
SURPLUS
Appropriated Funds to be transferred to State
Treasury
Total Current Liabilities Reserves and Surplus
779868
198064
1025499466
DEPARTMENT OF LAW
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 60700000
Budget Balancing Adjustments 1495282
Total Appropriations 62195282
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 706653
CASH BALANCES JULY 1st
Budget Fund 851701
63753636

DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and FeesS 49947464
Employers Contributions for
Retirement 3199337
Social Security 1361026
Health Insurance 645400
Total Personal Services 55153227
Travel Expense 929438
Supplies and Materials 1001300
Communications 2189325
Printing and Publicity 838137
Repairs and Alterations 110442
Rents 408013
Insurance and Bonding 12300
Contracts with State Agencies 48856
Indemnities 7300
Equipment Purchases 11 54408
Miscellaneous 174060
Total Expense 62026806
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 706653
CASH BALANCES JUNE 30th
Budget Fund 1020177
63753636
1966
54300000
259895
545598 95
203828
791996
55555719
43921881
27116 83
1015397
5 980 00
48246961
7319 26
1010972
13754 79
601632
741 34
293016
16300
59756
9300
1874634
206080
54500190
203828 1
851701
55555719
467
DEPARTMENT OF LAW
COMMENTS
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1967 with a
surplus of 198064 after providing the necessary reserve of 47567 to cover
outstanding accounts payable and reserving 5322 for uncollected accounts
receivable and 774546 for purchase orders outstanding The surplus of
198064 is to be transferred to the State Treasury
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operating the Department of Law for the year
ended June 30 1967 was 60700000 This was increased by budget balancing
adjustments of 1495282 making total appropriation of 62195282
The 62195282 appropriation together with the 851701 cash balance
on hand at the beginning of the fiscal period made a total of 63046983 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
62026806 of the available funds was expended for budget items of ex
pense and 1020177 remained on hand June 30 1967 the end of the fiscal
year

lod a

I
468
DEPARTMENT OF LAW
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30th
EXPENSE
1967
1966
1965
Personal Services
Salaries Wages Fees and Per Diem 499474 64 43921881 43212034
Employers Contributions to
EmployeesRetirement 3199337 2711683 2619531
Social Security 1361026 1015397 746962
Health Insurance 645400 598000 585000
Total Personal Services 551
Travel Expense 9
Supplies and Materials 10
Communications 21
Printing and Publicity 8
Repairs and Alterations 1
Rents 4
Insurance and Bonding
Indemnities
Equipment Purchases
Contracts with State Agencies
Miscellaneous
11
53227
29438
01300
893 25
381 37
10442
08013
12300
7300
54408
48856
740 60
48246961
7 319 26
10109 72
13 754 79
6 016 32
741 34
2 93016
16300
9300
18 74634
597 56
206080

471 635 27
677326
345833
13 95091
5083 54
70633
234248
12200
00
890100
42035
65190
62026806 54500190 51404537
Number on Payroll June 30th
55
65
56
GENERAL
The Attorney General Arthur K Bolton is bonded in the amount of I
2500000 Mrs Virginia S Miles Fiscal and Services Supervisor is bonded b
in the amount of 1000000
STATE LITERATURE COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund 344176
Private Trust and Agency Funds 377
Accounts Receivable
Dr James P Wesberry Sr
Disallowed Expense Tips
Total Current Assets
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
None
RESERVES
Private Trust and Agency Funds
U S Income Tax 344
Georgia Income Tax 33
SURPLUS
Operations To be Returned to State Treasury
Total Current Liabilities Reserves and Surplus
469
344553
327
3447 80
000
377
344403
344780470
STATE LITERATURE COMMISSION
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 2000000
Budget Balancing Adjustments 1 61742
Net Appropriations 1838258
CASH BALANCES JULY 1st
Budget Fund 273642
2111900 2000000
1966
2000000
00
2000000
00
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 1315750 1268250
Employers Contributions for
Health Insurance 19800 18000
Total Personal Services 1335550 i
Travel Expense 203676
Supplies and Materials 33242
Communications 51610
Printing and Publicity 9625
Repairs and Alterations 4000
Rents 00
Insurance and Bonding 3500
Equipment Purchases 66922
Miscellaneous 59599
Total Expense 1767724 1726358
CASH BALANCES JUNE 30th
Budget Fund 344176 273642
2111900 2000000
12862 50
2301 75
62682
1154 76
00
4000
2775
3500
00
21500
471
STATE LITERATURE COMMISSION
COMMENTS

s
FINANCIAL CONDITION
The State Literature Commission ended the fiscal year on June 30 1967
with a surplus of 344403 after providing reserves of 377 for Private Trust
and Agency Funds held on this date This surplus of 344403 should be
refunded to the State Treasury as required by law
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the State Literature Commission
for the year ended June 30 1967 was 2000000 less 161742 budget
balancing adjustment leaving a net appropriation of 1838258
The 1838258 net departmental revenue together with the 273642 cash
balance on hand at the beginning of the fiscal period made a total of 2111900
available with which to meet expenditures approved on budget for the year
ended June 30 1967
1767724 of the available funds was expended for budget items of ex
pense and 344176 remained on hand June 30 1967 the end of the fiscal
year472
STATE LITERATURE COMMISSION
COMPARISON OF OPERATING COSTS
Prior to the year ended June 30 1966 the Literature Commission was
reported as a division of the Executive Department Governors Office there
fore the expenditures for operating costs for the past two years only are com
pared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966
Personal Services
Salaries and Per Diem 1315750 1268250
Employers Contribution Health Insurance 19800 18000
Total Personal Services 1335550 1286250
Travel Expense 203676 230175
Supplies and Materials 33242 62682
Communications 51610 115476
Printing and Publicity 9625 00
Repairs and Alterations 4000 4000
Rents 00 2775
Insurance and Bonding 3500 3500
Equipment Purchases 66922 00
Miscellaneous 59599 21500
1767724 1726358 I
Number of Employees on PayrollJune 30th 2 2
GENERAL
In the period under review the examiner noted an item of expense of 227
as tips or gratuities which is an improper expenditure This amount is shown
on the Balance Sheet as accounts receivable and should be refunded
Membership of the State Literature Commission is listed in the unit report
Mr Hubert L Dyar Executive Secretary is bonded in the amount of
1000000BUDGET FUND
State Revenue Allotments
Appropriations 350000 150000
Budget Balancing Adjustments 500000 00
IB
CASH BALANCES JULY 1st
Budget Fund
Total Cash Balances
MINERAL LEASING COMMISSION
CASH RECEIPTS 1967
150000
DISBURSEMENTS
CASH BALANCES JUNE 30th
Budget Fund
473
1966
Net Appropriations 150000 150000
00
000 150000
000 1 500 00475
STATE BOARD OF PARDONS AND PAROLES
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund 748764
Private Trust and Agency Funds
Restitution Bond Fund 1334500
Georgia Income Tax 155208
Social Security 557065 2046773
Total Current Assets 2795537
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Purchase Orders Outstanding 149148
Social SecurityEmployers Contribution 557247 706395
RESERVES
For Private Trust and Agency Funds
Restitution Bond Fund 1334500
Georgia Income Tax 155208
Social Security 557065 2046773
SURPLUS
For Operations Refunded to State Treasury
July 12 1967 42369
Total Current Liabilities Reserves and Surplus 2795537
476
STATE BOARD OF PARDONS AND PAROLES
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 73500000 72000000
Budget Balancing Adjustments1358604 00
Net Appropriations 72141396 72000000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1635266 1382853
CASH BALANCES JULY 1st
Budget Fund 2780820 1518709
Private Trust Funds 1599500 1942784
78156982 76844346 I
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 55520176
Employers Contributions for
Retirement 3506660
Social Security 2032092
Health Insurance 1103343
Total Personal Services 62162271
Travel Expense 8962845
Supplies and Materials 4043 53
Communications 1658015
Heat Lights Power and Water 00
Printing and Publicity 379953
Repairs and Alterations 139504
Rents 222000
Insurance and Bonding 00
Contracts with State Agencies 105840
Equipment Purchases 121131
Miscellaneous 17540
Total Expense 74173452
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 1900266
CASH BALANCES JUNE 30th
Budget Fund 748764
Private Trust Funds 1334500
51322216
32 774 92
14 54010
10210 98
57074816
94084 21
5 730 68
16 25416
1766
866242 1
150290 a
222025 1
33300 1
106078 1
664587 1
11880 i
70737889 1
1726137 1
2780820 j
1599500 i
78156982 76844346477
STATE BOARD OF PARDONS AND PAROLES
COMMENTS
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30
1967 with a surplus of 42369 after providing the necessary reserve of
706395 to cover outstanding accounts payable and reserving 1334500
for restitution bond deposits 155208 for State income tax withholdings
and 557065 for employees contributions to Social Security held on this
date The surplus of 42369 was refunded to the State Treasury July 12 1967
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the State Board of Pardons and Paroles
collected 45500 interest on certificate of deposit and the 45500 was re
mitted 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 1967 was 73500000 less budget balanc
ing adjustment of 1358604 leaving a net appropriation of 72141396
The 72141396 net State revenue allotment together with the 2780820
cash balance on hand at the beginning of the fiscal period made a total of
74922216 available with which to meet expenditures approved on budget
for the year ended June 30 1967
74173452 of the available funds was expended for budget items of ex
pense and 748764 remained on hand June 30 1967 the end of the fiscal
year478
STATE BOARD OF PARDONS AND PAROLES
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 55520176 51322216 45196380
Employers Contributions for
Retirement 3506660 3277492 2861390
Social Security 2032092 1454010 1206910
Health Insurance 1103343 1021098 894138
Total Personal Services 62162271 57074816 50158818
Travel Expense 8962845 9408421 9209233
Supplies and Materials 404353 573068 492928
Communications 1658015 1625416 1422854
Heat Lights Power and Water 00 1766 11768
Printing and Publicity 379953 866242 524581
Repairs and Alterations 139504 150290 548204
RentsRegular 222000 222025 184000
Insurance and Bonding 00 33300 33900
Indemnities 00 00 15614
Contract with State Agency Merit
System 105840 106078 72739
Equipment Purchases 121131 664587 3366180
Miscellaneous 17540 11880 8713
74173452 70737889 66049532
Number of Employees on Payroll
June 30th 103 105 95
GENERAL
Membership of the Board of Pardons and Paroles on June 30 1967 is
listed in the unit report
A blanket bond is carried for the three Board Members and all employees
of the Board in the amount of 1000000 with the exception of Mr Elijah J
Calhoun who is bonded for 1750000 and Mr Marion H Doyle who is
bonded for 3000000
M
ill
I
479
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and Insurance Deposits
Budget Fund
Merit System Administration 1519620
State Employees Health Insurance Fund145270163
County Emp oyees Health Insurance Fund 3681184
Total Current Assets150470967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Merit System Administration 746983
State Employees Health Insurance 113081
County EmployeesHealth Insurance 25746 885810
RESERVES
Merit System Administration
For Department Allotments 772637
State Employees Health Insurance Fund
For Special Deposits
Travelers Insurance Company119024423
For Administrative Costs and Insurance
Premiums 26132659
County Employees Health Insurance Fund
For Administrative Costs and Insurance
Premiums 3655438 149585157
SURPLUS
None 00
Total Current Liabilities Reserves and Surplus 150470967480
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Interest Earned 5024423 4413804
Earnings from Services 174457419 165018563
Total State Revenue Allotments1 794 81842 1694323 67
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 37 60506 25 69054
CASH BALANCES JULY 1st
Budget Fund 135068351 109992714
3183106 99 2 819 941 35
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 47637084 40700091
Employers Contributions for
Retirement 2954107 2494485
Social Security 1538345 1137983
Health Insurance 884110 796629
Total Personal Services 53013646 45129188
Travel Expense 675000 787014
Supplies andMaterials 1681122 1613594
Communications 1395118 1242653
Printing and Publicity 411928 609315
Repairs and Alterations 175444 89555
Rents 478507 77594
Insurance Employee Health Insurance and
Bonding141619911 140270374
Contracts with State Agencies38821918 468067 69
Equipment Purchases 3142635 874369
Miscellaneous 307833 469843
Total Expense164079226 144356730
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 3760506 25690 54
CASH BALANCES JUNE 30th
Budget Fund 150470967 135068351
318310699 281994135
res481
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 1967 with no surplus for operations after
reserving 746983 for liquidation of outstanding accounts payable and pro
viding reserves of 772637 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 1967 with no surplus for operations after reserving 113081 for
liquidation of outstanding accounts payable and providing reserves of
119024423 in a special account through agreement between the State of
Georgia and the Travelers Insurance Company of Hartford Connecticut and
reserving 26132659 for administrative costs and insurance premiums
COUNTY EMPLOYEES HEALTH INSURANCE FUND
The County Employees Health Insurance Fund ended the fiscal year on
June 30 1967 with no surplus for operations after reserving 25746 for
liquidation of outstanding accounts payable and providing reserves of
3655438 for administrative costs and insurance premiums
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
Operating costs of the Merit System of Personnel Administration are
defrayed by assessing the departments served with the assessments based on a
pro rata share of the Boards operating costs Assessments in the year ended
June 30 1967 amounted to 47802717 and when applied against the Boards
total operating cost of 56339279 left net operating costs of 8536562 Net
operating costs of 8536562 reduced the cash balance of 10056182 at the
beginning of the fiscal year to 1519620 on hand June 30 1967 the end of
the fiscal year
The unit report contains a schedule of departments served and pro rata
assessments482
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
STATE EMPLOYEES HEALTH INSURANCE FUND
The State Employees Health Insurance Unit was created by Act 154
Georgia Laws 1961 House Bill No 514
State revenue allotment in the fiscal year was 178662992 of which
173638569 was employees contributions for insurance premiums and
5024423 from interest earned on special deposit account which with the
cash balance of 125012169 on hand at the beginning of the fiscal year made
a total of 303675161 available with which to meet expenditures approved
on budget for the year ended June 30 1967
13568047 of the available funds was expended for budget approved
items of expense 395067332 for State employees insurance premiums
under terms of the group policy was reduced to a net expenditure of
144836951 by employers contributions of 250230381 thereby leaving
a balance of 145270163 on hand in the State Employees Health Insurance
Fund on June 30 1967 the end of the fiscal year
The unit report contains a schedule of employers contributions State
Department and public corporation contributions are at the rate of two per
cent of the total outlay for personal services as specified in the Apt creating
the State Employees Health Insurance Fund
COUNTY EMPLOYEES HEALTH INSURANCE FUND
Act No 444 Georgia Laws 1965 House Bill No 34 authorized the State
Personnel Board to provide a Health Insurance Plan for county employees of
the State Department of Family and Children Services
Revenue receipts in the fiscal year were
contributions for insurance premiums
18850 from county employees
Expenditures of 378706 were reduced to 2862334 by employers
contributions of 3241040 and 3681184 remained on hand in the County
Employees Health Insurance Fund on June 30 1967 the end of the fiscal
year
483
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF OPERATING COSTS
Operating costs of the Board for the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
DISBURSEMENTS 1967 1966 1965
MERIT SYSTEM ADMINISTRATION
Personal Services
Salaries Wages Per Diem and Fees
Regular Employees 38522343 32838526 27178587
Special and Temporary 1434420 1270487 1009402
Monitorial Services 335200 267700 262800
40291963 34376713 28450789
Employers Contributions for
Retirement 2502269 2097367 1725030
Social Security 1290021 940636 680751
Health Insurance 747849 673246 561231
Total Personal Services 44832102 38087962 31417801
Travel Expense 587115 709132 587409
Supplies and Materials 1629123 1502490 1340100
Communications 917984 841972 832149
Printing and Publicity 380051 588970 408387
Repairs and Alterations 158341 86285 131656
Rents 412986 54371 45552
Insurance and Bonding 00 17400 8700
Equipment Purchases 3066849 775701 1482125
Merit System Administration47802717 51973723 35818749
Contract ServiceComputer Service
Employees Retirement System 899799 1721600 483317
State Computer Service Center 31697 96 00 00
Miscellaneous 285133 469143 221792
Total Disbursements 8536562 7118697 1140239
Number of Employees on Payroll
June30th 65 60 54484
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
Operating costs of the State Employees Health Insurance Fund for the
past three years are compared in the following statement
YEAR ENDED JUNE 30th
DISBURSEMENTS 1967 1966 1966
STATE EMPLOYEES HEALTH
INSURANCE FUND
Persona Services
Salaries Wages Per Diem andFeesS 7062821 6323378 6274235
Employers Contributions for
Retirement 443034 397118 388862
Social Security 242342 197347 183203
Health Insurance 133505 123383 122049
Total Personal Services 7881702 7041226 6968349
Travel Expense 54231 77882 60423
Supplies and Materials 51544 111104 115553
Communications 459043 400681 349602
Printing and Publicity 31877 20345 52526
Repairs and Alterations 17103 3270 3860
Rents 65521 23223 157240
Insurance and Bonding 24000 23800 22983
Employees Health Insurance
Premiums395067332 351901969 311851986
Employers Contributions250230381 215375954 183527657
Equipment Purchases 49122 98668 75358
Merit System Administration 25331 35358 23298
Contract ServicesComputer Service
EmployeesRetirement System 1796901 3409996 540600
State Computer Service Center 3088972 00 00
Miscellaneous 22700 700 2700
Total Disbursements1 58404998 1477 72268 1316968 21
Number of Employees on Payroll
June 30th 12 12 12
485
STATE PERSONNEL BOARD
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
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 regu
lations and registers qualified applicants for positions in the Departments
coming under the provisions of the Merit System Administration The Board
also serves as the coordinating unit between the operating agencies of the
State Government and the Travelers Insurance Company of Hartford Con
necticut the insurance carrier for health insurance for State employees and
county employees of the Department of Family and Children Services
Merit System Director Mr Edwin L Swain is bonded in the amount of
1000000 Mr Swain is bonded as Executive Officer and Custodian of the
State of Georgia Employees Health Insurance Fund in the amount of
3500000
Mr Ralph C Moor is bonded as Merit System Deputy Director in the
amount of 1000000 Mrs Bobbie Jean Bennett accountant is bonded in
the amount of 500000 The State Employees Health Insurance Fund has
Public Employees Blanket Bond in the amount of 1000000 Mr Swain is
bonded as Executive Officer of the County Employees Health Insurance
Fund in the amount of 1000000 The County Employees Health Insurance
Fund has Blanket Position Bond coverage in the amount of 500000
487
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 318794
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 89787
RESERVES
None
SURPLUS
Surplus for Operation 229007
Total Current Liabilities Reserves and Surplus 318794
Surplus funds transferred to State Treasury in July 1967488
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 9300000
Budget Balancing Adjustments 585258
Net Appropriations 8714742 9300000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 19876
CASH BALANCES JULY 1st
Budget Fund 353583
9088201 9393109
1966
9300000
00
22176
70933GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
489

r
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 5937743
Employers Contributions for
Retirement 409460
Social Security 188277
Health Insurance 76000
Total Personal Services 6611480
Travel Expense 1886063
Supplies and Materials 68524
Communications 1 16248
Repairs and Alterations 11330
Rents 27189
Insurance and Bonding 15000
Contracts with State Agencies 2380
Equipment Purchases 5617
Miscellaneous 5700
Total Expense 8749531
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 19876
CASH BALANCES JUNE 30th
Budget Fund 318794
1966
6096402
416430
1506 67
82000
6745499
1944022
75855
124441
5192
333 92
15000
2595
67454
3900
90173 50
221 76
353583
9088201 9393109GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION

FINANCIAL CONDITION
COMMENTS

The Georgia State Board of Pharmacy ended the fiscal year on June 30
1967 with a surplus of 229007 which was transferred to the State Treasury
in July 1967 after reserving 89787 for outstanding accounts payable
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia State Board of
Pharmacy for the year ended June 30 1967 was 9300000 less 585258
budget balancing adjustment leaving a net appropriation of 8714742
The 8714742 net State revenue allotment together with the 353583
cash balance on hand at the beginning of the fiscal period made a total of
9068325 available with which to meet expenditures approved on budget
for the year ended June 30 1967
T49531 of the available funds was expended for budget items of ex
pense and 318794 remained on hand June 30 1967 the end of the fiscal
year
491
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967
Personal Services
Salaries Wages Per Diem and Fees 5937743
Employers Contributions for
Retirement 409460
Social Security 188277
Health Insurance 76000
Total Personal Services 6611480
Travel Expense 1886063
Supplies and Materials 68524
Communications 116248
Printing and Publicity 00
Repairs and Alterations 11330
Rents 27189
Insurance and Bonding 15000
Equipment Purchases 5617
Contract with State Agency Merit
System 2380
Miscellaneous 5700
8749531
Number of Employees on Payroll
June 30th 8
1966
1965
60 96402 51 94300
416430
1 50667
82000
351528
107020
72000
67454 99
1944022
75855
1 24441
00
5192
333 92
15000
67454
57248 48
17 482 87
121173
172237
4978
26130
3038
15000
50266
2595
3900
2149
10200
9017350 7878306
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
1000000493
STATE BOARD OF PROBATION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund
Private Trust and Agency Funds
Georgia Income Tax 185281
Social SecurityEmployees Contributions 729613
Total Current Assets
24702 96
9148 94
3385190
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Outstanding Purchase Orders Page 12 1740978
Social SecurityEmployers Contribution 729318 2470296
RESERVES
For Private Trust and Agency Funds
Georgia Income Tax 185281
Social SecurityEmployees Contributions 729613 914894
SURPLUS
For Operations 00
Total Current Liabilities Reserves and Surplus 3385190494
STATE BOARD OF PROBATION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 93532000 79768000 I
Budget Balancing Adjustments 309857 500000 I
Net Appropriations 93222143 79268000 I
PRIVATE TRUST FUNDS I
Private Trust Fund Receipts 17 70316 952201
CASH BALANCES JULY 1st
Budget Fund 3381766 689527
98374225 80909728 I
STATE BOARD OF PROBATION
495
if
DISBURSEMENTS 1967
BUDGET FUND
Expense
Persona Services
Salaries Wages Per Diem and Fees 69530811
Employers Contributions for
Retirement 4521094
Social Security 2590856
Health Insurance 1371417
Total Personal Services 78014178
Travel Expense 10610960
Supplies and Materials 643260
Communications 1712537
Heat Lights Power and Water 68 65
Printing and Publicity 540521
Repairs and Alterations 105768
Rents 360000
Insurance and Bonding 7800
Contracts with State Agencies 7028
Equipment Purchases 1904868
Miscellaneous 219828
Total Expense 94133613
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 1770316
CASH BALANCES JUNE 30th
Budget Fund 2470296
1966
56116830
3709146
1742309
1122525
62690810
8857340
698023
1416291
00
5 409 71
100131
2392 50
00
8276
1949586
75083
76575761
952201
33817 66
80909728
496
STATE BOARD OF PROBATION
COMMENTS
INTRODUCTION
The State Board of Probation was created by Act of the General Assembly
approved February 8 1956 and amended by House Bill No 667 Georgia
Laws 1958 approved February 14 1958 House Bill No 1136 Georgia Laws
1960 approved March 17 1960 House Bill No 617 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 mem
bers of the State Board of Pardons and Paroles acting in exofficio capacity
but is not administered as part of the duties and activities of the 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 1967 with
no surplus after providing the necessary reserve of 2470296 for liquidation I
of outstanding accounts payable and reserving 914894 for Private Trust I
and Agency Funds held on this date
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Board of Probation for the I
year ended June 30 1967 was 93532000 less 309857 budget balancing
adjustment leaving a net appropriation of 93222143
The 93222143 net State revenue allotment together with the 338176613
cash balance on hand at the beginning of the fiscal period made a total of I
96603909 available with which to meet expenditures approved on budget
for the year ended June 30 1967
94133613 of the available funds was expended for budget items of ex
pense and 2470296 remained on hand June 30 1967 the end of the fiscal
year
497
STATE BOARD OF PROBATION
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per DiemandFeesS 69530811 56116830 46894289
Employers Contributions for
Retirement 4521094 3709146 3061924
Social Security 2590856 1742309 1360173
Health Insurance 1371417 1122525 929049
Total Personal Services 78014178 62690810 52245435
Travel Expense 10610960 8857340 8884183
Supplies and Materials 643260 698023 749397
Communications 1712537 1416291 1384591
Heat Lights Power and Water 6a 65 00 00
Printing and Publicity 540521 540971 684189
Repairs and Alterations 105768 100131 267768
RentRegular 360000 239250 138000
Insurance and Bonding 7800 00 111400
Contract with State Agency
Merit System 7028 8276 8474
Equipment Purchases 1904868 1949586 2068679
Miscellaneous 219828 75083 88613
94133613 76575761 66630729
Number on PayrollJune 30th 139 125 115498
STATE BOARD OF PROBATION
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
A blanket bond is carried with American Motorists Insurance Company
The three Board Members and employees of the Board are bonded in the
amount of 1000000 with the exception of Mr Marion H Doyle who is
bonded for 4000000 Mr Edward S Kendricks who is bonded for
2500000 and Mr R J McNeil who is bonded for 2000000
Fines and support money are collected and disbursed by the probation
officers as directed by the Superior Court Judges of the respective Judicial
Circuits of the State under provisions of State law and these funds are not
reflected in the records of the State Board of Probation
Legislative Act approved March 17 1960 as amended provides for
examination of these funds by an examiner in the employ of the State Board of
Probation and is quoted in part in the unit report
in
499

ii
as

In
STATE PROPERTIES CONTROL COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund 75000
Total Current Assets 75000
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Budget Fund
Accounts Payable
Fickling and Walker 75000
SURPLUS
For Operations 00
Total Current Liabilities Reserves and Surplus 75000500
STATE PROPERTIES CONTROL COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 5000000 1250000
Budget Balancing Adj ustments1021735 409085
Net Appropriations 3978265 1659085
CASH BALANCES JULY 1st
BudgetFund 00 00
3978265 1659085
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 3808422 1507183 I
Travel Expense H657 44998
Supplies and Materials 19715 15436 I
Printing and Publicity 55348 91468 1
Equipment Purchases 8123 00 I
TotalExpense 3903265 S 1659085 I
CASH BALANCES JUNE 30th
BudgetFund 75000 00 I
3978265 1659085 I
501
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 Governors Mansion site within the
City of Atlanta Georgia and certain surplus State property to provide for
the control management and preservation of such property and to authorize
the negotiation of a lease or leases of the Western and Atlantic Railroad prop
erty 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 1967
are listed in the unit report
FINANCIAL CONDITION
The State Properties Control Commission ended the fiscal year on June
30 1967 with no surplus after providing the necessary reserve of 75000 to
cover outstanding accounts payable
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 4350000 was received from the Henry
Grady Hotel Old Governors Mansion Site as ground rent 1369884 from
the Plaza Hotel Chattanooga Tennessee 600000 from the Eastern Hotel
Chattanooga Tennessee 49500000 from the Western and Atlantic Rail
road 60000 from buildings located at State Farmers Market Pelham
Georgia and 25000 from St Stephens Episcopal Church Milledgeville
Georgia all of which was transferred to the State Treasurys General Fund
in the period under review
All rents received constitute twelve full months with the exception of the
Western and Atlantic Railroad which is eleven months rent and St Stephens
Episcopal Church which is for the full ninetynine years of the lease503
STATE PROPERTIES CONTROL COMMISSION
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operating the State Properties Control Commis
sion in the year ended June 30 1967 was 5000000 less 1021735 budget
balancing adjustment leaving a net appropriation of 3978265
3903265 of the available funds was expended for budget items of ex
pense leaving 75000 on hand at June 30 1967 the end of the fiscal year
GENERAL
Prior to the fiscal year ended June 301964 receipts of the Plaza Hotel and
the Eastern Hotel leases were reflected in audit report of the State Properties
Control Commission and receipts from Henry Grady Hotel Old Governors
Mansion Site ground rent and Western and Atlantic Railroad lease were
deposited directly into the State Treasurys General Fund account and re
ported only in the Treasury Funding and Custody Account audit Prior to
March 1 1966 receipts of the buildings at the State Farmers Market in
Pelham Georgia were reflected in audit report of the Department of Agri
culture504
DEPARTMENT OF PUBLIC HEALTH
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
State Revenue Collections
Budget Fund
State
Regular Operations 80999695
Georgia Retardation Center 7 68315
Medical Facilities Construe 4349 87954
Water Quality Control Div 792735 5175486 99
Federal
USPHSRegular 10572035
USPHSGa Retard Center 89511
USCBRegular 4997667
Medical Facilities Construe 10 15659203
Other
ParkeDavis Company 123547
E I duPont deNemours Inc 79896 203443
Private Trust and Agency Funds
Cty Employees Retirement 90 87243
Employees Association Fund 486518
145174
533411345
9573761
543130280
Accounts Receivable
County Health Units and Others 438348
Federal Government
Regular Operations 13808779
Medical Facilities Construe 2644547013 26 58355792 2658794140
Total Current Assets
3201924420DEPARTMENT OF PUBLIC HEALTH
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase
Orders Outstanding
State Funds
Regular Operations 671177 56
Georgia Retardation Center 768315
Water Quality Control Div 792735 686 78806
Federal Funds
Regular Operations 27018977 95697783
Contracts to Mature
State Funds
Regular Operations 8063412
Total Current Liabilities 1037 61195
RESERVES
For Medical Facilities Construe
State Funds 434987954
Federal Funds2644547003 30795349 57
For State Revenue Collections 1451 74
For Private Funds 203443
For Federal Projects 5022195
For Uncollected Accts Receivable 438348
For Private Trust Agency Funds
County Employees Retirements 9087243
Employees Association Fund 486518 9573761 3094917878
SURPLUS
Excess of State Revenue Allotments
to be refunded to State Treasury
3245347
Total Current Liabilities
Reserves and Surplus
3201924420506
DEPARTMENT OF PUBLIC HEALTH
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations1660500000
Budget Balancing Adjustments28479783
Net Appropriations1632020217
Revenue Retained
GrantsU S Government1086108080
Donations 00
Earnings Recoveries 10708716
Total State Revenue Allotments2728837013
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 107535627
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 47699
CASH BALANCES JULY 1st
Budget Fund 529412714
Private Trust Funds 340692
State Revenue Collections Unfunded 97475
33662 71220
1966
1674000000
47000 00
1678700000
9 668 79944
5 55000
211 398 23
26 672 747 67
492 541 35
22450
6187726 67
381322
75025
33 357 803 66507
DEPARTMENT OF PUBLIC HEALTH
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees654807151
Employers Contributions for
Retirement 45471843
Social Security 19207384
Health Insurance 11274186
Total Persona Services 730760564
Travel Expense 46300040
Supplies and Materials 67439506
Communications 19612065
Heat Lights Power and Water 17542 79
Printing and Publicity 6177626
Repairs and Alterations 6023491
Rents
Regular 21602042
Authority Rentals 385000000
Insurance and Bonding 528840
Pensions and Benefits 203784373
Contracts with State Agencies181 823 89
Contracts with Other Agencies 32234 74
Grants to Civil Divisions1168617442
Indemnities 145527
Equipment Purchases 29184121
Miscellaneous 6378234
Total Expense2678349235
1966
6158 408 52
78123749
161 811 77
116 24545
7
217 703 23
435 809 87
761 88885
189 410 53
87 504 74
72 594 29
6419750
122 709 99
330000000
1009816
282017437
14114014
00
10 86126808
3 454 69
693 636 51
80282 92
2657959359
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 000 39806120
Contracts 46489147 98975
Total Outlay 46489147 39905095
Total Expense and Outlay2724838382 26978 64454
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 98302558 492 860 80
CASH BALANCES JUNE 30th
Budget Fund 533411345 588182980
Private Trust Funds 9573761 349377
State Revenue Collections Unfunded 145174 97475
33662 71220 3335780366
1966 Cash Receipt and Disbursement does include Georgia Mental Health
Institute and Southwestern State Hospital508
DEPARTMENT OF PUBLIC HEALTH
COMMENTS
This report covers the General Operating Fund of the Department of
Public Health the Medical Facilities Construction Fund the Mental Retarda
tion Institute Fund the Water Quality Control Fund the Authority Rental
Fund for the Eugene Talmadge Memorial Hospital and the Authority Rental
Fund covering construction of Mental Health and Mental Retardation Facili
ties handled by the Department of Public Health
Separate reports will be filed on the following Institutions under the control
of the Department of Public Health
Alcoholic Rehabilitation Services
Battey State Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute
Southwestern State Hospital
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 301967
with a surplus of 3245347 in the accounts covered in this report after pro
viding the necessary reserves of 95697783 for accounts payable and pur
chase orders outstanding 8063412 for contracts to mature 3079534957
for medical facilities construction 145174 for State revenue collections to
be transferred to the State Treasury 203443 for projects financed with
private funds 5022195 for Federal projects 438348 for uncollected ac
counts receivable and 9573761 for Private Trust and Agency Funds
This 3245347 was the net surplus after 29779783 of the Departments
original surplus was lapsed into the General Fund of the State by action of
the Budget Bureau
The funds lapsed were based on Statements of Cash Position as of June
30 1967 filed with the Budget Bureau on each of the funds covered in this
report The combined surplus of these funds as shown on the statements filed
was 28168625 however the amount shown due from the State Treasury
was understated by 8805544 which would increase the surplus to
36974169
By action of the Budget Bureau 29779783 of this surplus was lapsed
into the States General Fund which would have left a surplus of 7194386
A check from the State Planning Bureau of 416850 in transit at June
30 1967 was not included with the assets and only 4721354 in accounts
payable was shown for the 9087243 that had been received for County
x 509
DEPARTMENT OF PUBLIC HEALTH
Employees Retirement that had not been transmitted to the Employees
Retirement System at June 30 1967 The 9087243 should have been in
cluded with Private Trust and Agency Funds
After inclusion of the 416850 funds in transit and increase in reserve for
the County Employees Retirement of 4365889 the surplus was reduced
from 7194386 to 3245347 as reflected by the within Consolidated Balance
Sheet
STATE REVENUE COLLECTIONS
This Department as a revenue collecting agency collected in the year
ended June 30 1967 7431387 in vital statistics fees 2855000 bed in
spection fees and made refunds of 483560 leaving net State revenue col
lections of 9802827 This 9802827 net State revenue collection and the
97475 cash balance on hand July 1 1966 made a total of 9900302 to be
accounted for
In the period under review 9755128 was funded to the State Treasury
and a balance of 145174 remained on hand June 30 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriations for the various activities and divisions under the
supervision and control of the Department of Public Health other than those
reflected in separate reports were 1660500000 Budget balancing adjust
ment of 28479783 was deducted from these appropriations leaving a net of
1632020217 for the year ended June 30 1967
In addition to the net appropriation of 1632020217 the Department
received 1086108080 in grants from the various departments of the Federal
Government 6723048 from treatment of crippled children and 3985668
from treatment of cancer and mental patients leaving total State revenue
allotment of 2728837013
The 2728837013 total State revenue allotment and the 529412714
cash balance at the beginning of the year made a total of 3258249727
available with which to meet expenditures approved on budget for the fiscal
year
2724838382 of the available funds was expended for budget items of
expense and outlay leaving a cash balance of 533411345 on hand June
30 1967 the end of the fiscal year510
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 1967 1966 1965
Regular Operations
State1040940213 934088644 882593784
U S Public Health Service 312042923 197442849 181040243
U S Childrens Bureau 291061686 259317858 193856729
Other Funds 7219152 11706692 12025472
Mental Health Construction and
Authority Rentals 301000000 210482008 181715109
Georgia Retardation Center 34712657 8373926 00
Talmadge Memorial Hospital 84000000 84000000 84000000
Medical Facilities Construction
State 159622576 203387131 250220250
federal 470640520 492580702 826810859
Water Quality Control Division 23598655 16179200 00
27 248 383 82 24175 59010 26122 624 46
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and
Fees 654807151 515454084 452560587
Employers Contributions for
Retirement 45471843 72036052 61838014
Social Security 19207384 12671350 9905867
Health Insurance 11274186 9691861 8437400
Total Personal Services 730760564 609853347 532741868
Travel Expense 46300040 43126478 43702143
Supplies and Materials 67439506 56414182 47069657
Communications 19612065 15130991 13477754
Heat Lights and Water 1754279 1350699 1505165
Printing Binding and Publicity 61 77626 6639544 57064 69
Repairs and Alterations 6023491 51 949 36 133498 77
RentsRegular 21602042 12041692 11398046
Authority 385000000 290500000 245000000
Insurance and Bonding 528840 314359 328859
Indemnities 145527 321129 87504
Direct Benefits 203784373 259235640 239999537
Grants to County Health Units 11 68617442 10 86126808 14100356 61
Contracts with State Agencies 181823 89 157088 77 17948845
Contracts with Other Agencies 32234 74 00 00
Equipment Purchases 29184121 23228776 38871243
Miscellaneous 6378234 7429410 5058241
Total Expense26 78349235 2401199114 2590383179
511
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30th
BY OBJECT Contd
1967
1966
1965
OUTLAY
Land Buildings and Permanent
Improvements 46489147 16359896 21879267
Total Expense and Outlay27248383 82 2417559010 2612262446
Number of Employees on Payroll
June 30th
General 868 817 745
Georgia Trainees 42 37 18
Georgia Retardation Center 11 3
Water Quality Control Division 19 18
940
875
763
1966 and 1965 Distributions have been made to tie in with 1967 Object Classi
fications 1966 and 1965 Comparison of Operating Costs does not include
Georgia Mental Health Institute and Southwestern State Hospital
PRIVATE TRUST AND AGENCY FUNDS
In addition to payroll deductions and the County Employees Retirement
previously mentioned there is included with the Private Trust and Agency
Funds an account entitled Employees Association Fund
Receipts for the Employees Association Fund amounted to 337717 in
the period under review which together with a beginning balance at July 1
1966 of 340692 made a total of 678409 to be accounted for 191891
was expended from this Fund leaving a balance of 486518 on hand June
30 1967
GENERAL
Membership of the State Board of Public Health is 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 activity512
DEPARTMENT OF PUBLIC HEALTH
By Act of General Assembly approved March 17 1960 all of the author
ity duties functions and responsibility for the administration control con
duct and operation of the Georgia Training School for Mental Defectives was
transferred to the Department of Public Health effective as of July 1 1960
The name of this institution was changed to the Gracewood State School and
Hospital by Act of General Assembly approved April 5 1961
Dr John H Venable Director of the Department of Public Health is
bonded for 10000000 Mr Frank C Smith Director of the Division of
Administration of the Department of Public Health is bonded for 10000000
Mr Ralph S Howard Jr Executive Secretary of the Georgia Water Quality
Control Board is bonded for 2500000 Employees of the Department of
Public Health and the various institutions and divisions under the control of
the Department are bonded in the amount of 1000000
Accounting records of the Battey State Hospital at Rome Georgia the
Central State Hospital at Milledgeville Georgia the Gracewood State School
and Hospital at Augusta Georgia Georgia Mental Health Institute at At
lanta Georgia Alcoholic Rehabilitation Service at Atlanta Georgia and
Southwestern State Hospital both at Thomasville and Bainbridge Georgia
are kept in the office of the Department of Public Health in Atlanta Georgia
As stated before reports of examination of these institutions are filed under
separate cover for the year ended June 30 1967513

DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund
Regular 11980536
Private Trust and Agency Funds
McWilliams Welfare Fund 817282
Chatham Clinic Welfare Fund 39504
County Employees Retirement 21413
Sales Tax 1139 879338 12859874
Inventories 789657
Total Current Assets 13649531

LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
Regular 2951386
Federal Projects
Mental Health Training 748894
Hospital Improvement 323680 1072574 4023960
RESERVES
For Patient Collection Fees 90288
For Contracts to Mature 27 75000
For Federal Projects
Mental Health Training 16 78194
Hospital Improvement 2323744
Community Health 1090409 5092347
For Inventories 789657
For Private Trust and Agency Funds 8 79338 96266 30
DEFICIT
From General Operations 1059
Total Current Liabilities Reserves
and Deficit 13649531514
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 42500000
Budget Balancing Adjustments 854092
Net Appropriations 43354092
Revenue Retained
GrantsU S Government 26580257
Donations 21000
Earnings from Services 3195588
Total State Revenue Allotments 73150937
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 353253
CASH BALANCES JULY 1st
Budget Fund 11297169
Private Trust Funds 812711
85614070
1966
42500000
730977
41769023
20206700
00
4406613
66382336
186704
59828 83
750823
73302746DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
515
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 50318299
Employers Contributions for
Retirement 2346907
Social Security 1413785
Health Insurance 724281
Total Personal Services 54803272
Travel Expense 1197438
Supplies and Materials 7090579
Communications 1067944
Heat Lights Power and Water 1234490
Printing and Publicity 153622
Repairs and Alterations 430830
Rents 507482
Insurance and Bonding 45140
Pensions and Benefits 240545
Contracts with State Agencies 246517
Grants to Civil Divisions 3886394
Indemnities 1150
Equipment Purchases 677931
Miscellaneous 884236
Total Expense 72467570
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 308039
CASH BALANCES JUNE 30th
Budget Fund 11980536
Private Trust Funds 857925
1966
40984590
19 68915
10 410 44
602714
44597263
8 361 67
67 898 29
7 828 60
12 368 80
5118 21
15 844 76
441279
541 86
1129 00
2 913 63
8186 80
580 21
2196664
7 556 61
61068050
124816
11297169
812711
85614070 73302746516
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
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 trans
ferred to the State Department of Public Health An Advisory Committee
was created under the Act to advise with the Department of Public Health
However the Advisory Committee was abolished by House Bill 562 which
was signed by the Governor on March 28 1967 as Act 106
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 Health Department 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 1967 with a deficit of 1059 after providing
the necessary reserve of 4023960 for accounts payable and reserving 90288
for Patient Collection Fees 2775000 for contracts to mature 5092347
for Federal projects 789657 for inventories and 879338 for Private Trust
and Agency Funds held on this date
The Statement of Cash Position filed with the Budget Bureau as of June
30 1967 showed a surplus of 128423 including Patient Pay Fund Reserve
The funds in the State Treasury were shown in this report as 2458035 where
as the correct amount was 2475520 a difference of 17485 The total of the
128423 surplus reported and the 17485 additional funds in State Treasury
amounted to 145908 This 145908 was ordered lapsed into the States
General Fund by the Budget Bureau
Sales tax collected for the month of June 1967 in the amount of 1139
was unremitted to the State Department of Revenue as of June 30 1967 but
was not reserved on the statement to the Budget Bureau Funds received for
County employees retirement due and unremitted at June 30 1967 were
overstated on the report in the amount of 80 The net amount of these two
items is 1059 which is the amount of deficit shown on the Consolidated
Balance Sheet517
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Alcoholic Rehabilitation Ser
vice for the fiscal year was 42500000 and budget balancing adjustments of
854092 increased this to 43354092 In addition to this 43354092 pro
vided as the current years appropriation 29796845 was collected and
retained from fees and grants making total State revenue allotment of
73150937 for the year ended June 30 1967
The 73150937 total State revenue allotment and the 11297169 cash
balance at the beginning of the year made a total of 84448106 available
with which to meet expenditures approved on budget for the fiscal year
72467570 of the available funds was expended for budget approved
items of expense leaving a cash balance of 11980536 on hand June 30 1967
the end of the fiscal year518
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
COMPARISON OF OPERATING COSTS
The expenditures for the operating costs of the Alcoholic Rehabilitation
Service for the past three years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Eees 50318299 40984590 31353737
Employers Contributions for
Retirement 2346907 1968915 1539664
Social Security 1413785 1041044 778136
Health Insurance 724281 602714 488702
Total Personal Services 54803272 44597263 34160239
Travel Expense 1197438 836167 771574
Supplies and Materials 70 905 79 6789829 43585 73
Communications 1067944 782860 816388
Heat Lights Power and Water 1234490 1236880 1125195
Printing and Publicity 153622 511821 335599
Repairs and Alterations 430830 15 844 76 20859 70
Rents 507482 441279 452297
Insurance and Bonding 45140 54186 54187
Indemnities n 50 58021 8509
Direct Benefits 240545 112900 37400
Grants to Counties 3886394 818680 00
Contracts with State Agencies 246517 291363 232252
Equipment Purchases 677931 2196664 932751
Miscellaneous 884236 755661 753548
Number of Employees on Payroll
June 30th
72467570 61068050 46124482
103
72
91519
DEPARTMENT OF PUBLIC HEALTH
ALCOHOLIC REHABILITATION SERVICE
The per capita cost of this unit for the year ended June 30 1967 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 de
ducting miscellaneous revenue is as follows
CHATHAM
GEORGIAN CLINIC CLINIC
Inpatient Outpatient Outpatient
Net Operating Cost 22503735 15782053 7978785
Average Daily Cost 61654 43239 32173
Average Daily Census 423 719 257
Average Daily Per Capita Cost 1458 601 1252
This figure is based on 248 days since the Chatham Clime operates as an
Outpatient clime five days per week less all State holidays
The above was submitted by the Department of Public Health as they
use a percentage basis in computing the cost between Inpatients and Out
patients
GENERAL
Employees of this unit are bonded for 1000000 each under Public Em
ployees Honesty Blanket Position Bond521
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund 30307079
Private Trust and Agency Funds 1833163 32140241
Accounts Receivable
U S GovernmentPublic Health Grant 3001696
Georgia Renderers Inc 1810 3003506
Inventories
Budget Fund 48322437
Store Account 473704 48796141
Total Current Assets 83939888
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
Budget Fund 26572107
RESERVES
Budget Fund
For Pay Patients Collection Fund 1789999
For Uncollected Accounts Receivable 1810
For Inventories 48322437
For InventoriesStore Account 473704 48796141
For Contracts to Mature 4813497 55401447
Private Trust and Agency Funds
For State Sales Tax 1776
For Store Account 1831386 1833162
SURPLUS
Surplus to be Refunded to State Treasury 133172
Total Current Liabilities Reserves and Surplus 83939888522
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations340000000
Budget Balancing Adjustments 7258916
Net Appropriations332741084
Revenue Retained
GrantsV S Government 8584071
Donations 549730
Earnings Hospital Services 36019457
Total State Revenue Allotments3 778 94342
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 10394672
CASH BALANCES JULY 1st
Budget Fund 33154160
Private Trust Funds 2122746
4235 65920
1966
340000000
1431531
3 385 684 69
2726472
43602
18735056
360073599
127 821 94
333615 62
10885
406228240DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
523
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees259168668 242305585
Employers Contributions for
Retirement 16469510 15247531
Social Security 9837290 8333866
Health Insurance 5165574 4838331
Total Personal Services290641042 2 70725313
Travel Expense 3925786 3009550
Supplies and Materials 46442981 50651840
Communications 2863182 2678094
Heat Lights Power and Water 10313954 9610962
Printing and Publicity 502387 417197
Repairs and Alterations 1532129 9283162
Rets 252379 62352
Insurance and Bonding 902014 1160686
Pensions and Benefits l50 4L0
Contracts with State Agencies 4795905 48 87800
indemnities 00 34455
Equipment Purchases 16826068 5798698
Miscellaneous 1780696 1956792
TotalExpense380741423 360281001
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 10684256 10670333
CASH BALANCES JUNE 30th
BudgetFund 30307079 33154160
Private Trust Funds 1833162 3122746
4235 65920 406228240524
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 1967
with a surplus of 133172 after providing reserves of 26572107 for ac
counts payable and purchase orders outstanding and reserving 1789999
for Pay Patients Collection Fund 1810 for uncollected accounts receivable
48796141 for inventories 4813497 for contracts to mature and
533162 for Private Trust and Agency Funds held on this date
The Statement of Cash Position as of June 30 1967 filed with the Budget
Bureau for Battey State Hospital showed an operating surplus of 6162036
The amount due from the State Treasury was shown as 27947000 whereas
the actual amount was 29043880 a difference of 1096880 The Budget
Bureau ordered 7258916 lapsed into the States General Fund which was
the 6162036 reported plus the understatement of 1096880 due from the
State Treasury
A check in the amount of 134948 for Federal Program PH1086611 was
not included in the assets reported in the Statement of Cash Position filed with
the Budget Bureau Also sales tax collected in the amount of 1776 was un
remitted to the State Department of Revenue as of June 30 1967 but was not
reserved in the Statement of Cash Position
The surplus of 133172 shown on the within Consolidated Balance Sheet
is the net total of these two items
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Hospital in the year ended
June 30 1967 was 340000000 less 7258916 budget balancing adjust
ment leaving a net appropriation of 332741084
In addition to the 332741084 provided as the current years appropria
tion 8584071 was received from the U S Government for training pur
poses 30957401 from patients board and treatment 1345921 from rooms
and meals 32000 from house rent 3075084 from employees for subsistence
1158781 from sales and other sources making total State revenue allot
ment for the year 377894342
rtllbg525
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
The 377894342 total State revenue allotment and the 33154160 cash
balance at the beginning of the fiscal period made a total of 411048502
available with which to meet expenditures approved on budget for the year
ended June 30 1967
380741423 of the available funds was expended for budget approved
items of expense and 30307079 remained on hand June 30 1967 the end
of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures by the Hospital for the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
EXPENSE
1967
1966
1965
Personal Services
Salaries Wages Per Diem and Fees2591 68668
Employers Contributions for
Retirement 164 69510
Social Security 9837290
Health Insurance 5165574
2423055 85 227232949
Total Personal Services
Travel Expense
Supplies and Materials
Communications
Heat Lights and Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Indemnities
Direct Benefits
Contracts with State Agencies
Equipment Purchases
Miscellaneous
2
90641042
3925786
46442981
28631 82
10313954
5023 87
1532129
252379
902014
7900
15000
4795905
168260 68
1720696
152 475 31
83338 66
48 383 31
70725313
3009550
506 51840
26 78094
96109 62
417197
92 83162
62352
11606 86
34455
4100
48 87800
5798698
1956792
14008835
7021600
44 60606
252723990
21073 76
46397505
3407110
97 613 50
2 88813
11 761 84
73315
10 901 83
2473 60
12423
54008 29
40677 58
2154907
380741423 360281001 328909103
Number of Employees on Payroll
June 30th
503
562
586DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL
YEAR ENDED JUNE 30th
1967
Net Operating Cost355947882
Total Patient Days 157315
Average Daily Census 431
Per Capita Cost Per Day 2363
1966
1965
24011244 3154452 75
172 645 181770
473 498
1877 1735
The net operating cost for the year ended June 30 1967 by application of
accounts payable accounts receivable and inventories to the cash disburse
ments and excluding certain major improvements was 355947882 This net
operating cost the total patient days the net average daily population and I
the per capita cost per day is compared with previous years in the following
statement
GENERAL
Financial records of the Battey State Hospital are maintained in the office
of the Department of Public Health All employees of the Hospital are covered
for 1000000 each under Public Employees Honesty Blanket Position Bond
The amount of indemnity on each of the employees is 1000000 through
any fraudulent or dishonest act or acts committed by any one or more of such I
employees acting alone or in collusion with others527
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS

CURRENT ASSETS
Cash on Hand in Banks and in State Treasury
Budget Fund162064271
Private Trust and Agency Funds
Patients Benefit Fund 6794683
Patients Deposit Fund 79804233
SalesTax 16812 86615728 248679999
Accounts Receivable
U S Government
Inventories
Supplies and Materials
Total Current Assets
14441 78
127869066
377993243
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
Regular Operations132107048
Federal Projects 359299
Private Projects 241239 132707586
RESERVES
For Contracts to Mature 27763462
For Patient Collection Fees 497529
For Health Training Grants 23 888 68
For Private Grants 168570
For Inventories 127869066
For Private Trust and Agency Funds 86615728 245303223
DEFICIT
From Operations
Total Current Liabilities Reserves
and Deficit
1751
377993243528
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations2160749500
Budget Balancing Adjustments 6407296
Net AppropriationsI2154342204
Revenue Retained
GrantsU S Government 8798900
Donations 49303659
Earnings Hospital Services 105562410
Total State Revenue Allotments2318007173
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 200225555
CASH BALANCES JULY 1st
Budget Fund 98115860
Private Trust Funds 85689582
2702038170
1966
1910000000
00
1910000000
7131529
512 74528 I
72627722
2041033779
155023698
1051735 88
78456809
2379687874529
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees1496642320
Employers Contributions for
Retirement 95695260
Social Security 54439955
Health Insurance 29560957
Total Personal Services1676338492
Travel Expense 3150118
Supplies and Materials 467494874
Communications 28005 74
Heat Lights Power and Water 49269371
Printing and Publicity 1049849
Repairs and Alterations 34539482
Rents 1007693
Insurance and Bonding 6491905
Pensions and Benefits 385990
Contracts with State Agencies37581634
Contracts with Other Agencies 1303714
Indemnities 1188773
Equipment Purchases 36527714
Miscellaneous 1345347
Total Expense2245312262
1966
1325237172
84424810
428 902 97
26192417
14 787
24
4 691
31
469
8
229
9
80
371
5
14
472
26
44696
19497
70732
69009
59744
82015
325 68
43434
268 92
134 28
236 87
619 82
91334
63412
36451
2048091507
Outlay
Lands Bldgs and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 380000 000
Contracts 8366500 00
Total Outlay 8746500 000
Total Expense and Out ay2254058762 2048091507
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 199299409 147790925
CASH BALANCES JUNE 30th
Budget Fund 162064271 98115860
Private Trust Funds 86615728 85689582
2702038170 23 796 87874530
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
COMMENTS
FINANCIAL CONDITION
The Central State Hospital formerly Milledgeville State Hospital ended
the fiscal year on June 30 1967 with a deficit of 17566 after reserving
132707586 for liquidation of outstanding accounts payable and providing
reserves of 27763462 for contracts to mature 497529 for patient collection
fees 2388868 for health training grants 168570 for private grants
127869066 for inventories and 86615728 for Private Trust and Agency
Funds
The Cash Position Statement as of June 30 1967 filed with the Budget
Bureau for Central State Hospital showed an operating surplus of 1471734
20500000 was shown as being due from the State Treasury when actually
this amount was 25935562 or 5435562 more than reported On order of
the Budget Bureau 6907296 was lapsed into the States General Fund
This included both the 1471734 shown in the Cash Position Statement and
the 5435562 understatement of funds in the State Treasury
The Consolidated Balance Sheet included in the annual report of the
Department of Public Health showed an operating surplus of 1470980
which was 754 less than the amount reported to the Budget Bureau Sales
tax collected for the month of June 1967 and unremitted to the State De
partment of Revenue in the amount of 16812 was not shown on either of
these reports The deficit as shown on the Consolidated Balance Sheet is
17566 the total of the above two items
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Central State Hospital for the I
fiscal year ended June 30 1967 was 2160749500 less 6407296 budget I
balancing adjustment leaving a net appropriation of 2154342204
In addition to the 2154342204 State appropriation the Hospital re 1
ceived 8798900 in grants from the Federal Government 70317314 from I
board and treatment of patients 14987997 from employee subsistence I
48915659 in donated commodities and 20645099 from miscellaneous sales I
and revenue leaving total State revenue allotment for the fiscal year I
2318007173
The total State revenue allotment of 2318007173 and the 98115860 1
cash balance on hand at the beginning of the fiscal period made a total of
2416123033 available to cover the cost of operating the Central State I
Hospital in the fiscal year ended June 30 1967531
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
2245312262 of the available funds was expended in the year for budget
approved items of expense 8746500 was paid for land buildings and im
provements and 162064271 remained on hand June 30 1967 the end of
the fiscal period
COMPARISON OF OPERATING COSTS
Operating costs of the Central State Hospital for the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1966
Personal Services
Salaries Wages Per Diem
and Fees1496642320 13252371 72 1207033891
Employers Contributions for
Retirement 95695260 84424810 77173557
Social Security 54439955 42890297 35910933
Health Insurance 29560957 26192417 23893034
Total Personal Services1676338492 1478744696 1344011415
Travel Expense 3150118 2419497 2288844
Supplies and Materials 467494874 469170732 411772928
Communications 2800574 3169009 2707783
Heat Lights and Water 492693 71 46959744 46537326
Printing and Publicity 1049849 882015 687456
Repairs and Alterations 345394 82 229325 68 25134167
Rents 1007693 943434 1050490
Insurance and Bonding 6491905 8026892 7682485
Indemnities 1188773 1491334 1005697
Direct Benefits 385990 13428 9354
Contracts with State Agencies375 81634 37123687 29941182
Contracts with Other Agencies 1303714 561982 245000
Equipment 36527714 47263412 40325352
Miscellaneous 1345347 2636451 3182481
Total Expense2245312262 2048091507 1856699596
OUTLAY
Land Bldgs and Improvements 8746500 000 34774738
Equipment 00 00 1242323
Total Outlay 8746500 000 36017061
Total Expense and Outlay 22540 58762 2048091507 1892716657
Number of Employees on Payroll
end of Payroll Period 3303 3103 3166
Average Daily Hospital Population
for Year Ended June 30th 10942 11440 11690532
DEPARTMENT OF PUBLIC HEALTH
CENTRAL STATE HOSPITAL
The net operating cost as calculated by the Health Department for the
year ended June 30 1967 by application of accounts payable and inventories
to the cash disbursements and deducting miscellaneous receipts and donated
commodities was 2281923475 This net operating cost the average daily
cost the average daily census and the average daily per capita cost are com
pared with previous years in the following statement
YEAR ENDED JUNE 30th
1967 1966 1965
Net Operating Cost2281923475 2016594023 1788536015
Average Daily Cost 6251845 5524915 4900099
Average Daily Census 10578 11113 11690
Average Daily Per Capita Cost 591 497 419
The Hospital operates several productive units such as abattoir dairy
farm and bakery to provide the food department with food products at a
substantial saving over the cost of acquiring such items from other producers
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of the
fiscal year ended June 30 1967 amounted to 86615728 and consisted of
6794683 in the Patients Benefit Fund 79804233 in Patients Deposit
Fund and 16812 sales tax
GENERAL
Examination revealed that Central State Hospital has not been accruing
employers contributions for retirement and social security for the accrued
payroll through June 30th This practice was in effect when this institution
was transferred from the Welfare Department to the Department of Public
Health and has continued in the same manner The liability for these costs at
June 30 1967 amounted to 8001226 This amount was not included as a
liability in the Consolidated Balance Sheet of this report but Department
officials were advised to provide necessary funds with which to meet this
obligation from current operations and to provide for similar obligations that
will be due as of June 30 1968
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Public Health533
DEPARTMENT OF PUBLIC HEALTH
GEACEWOOD STATE SCHOOL AND HOSPITAL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund 37304185
Private Trust and Agency Funds
Canteen Fund 569852
Entertainment Fund 1294914
Patients Deposit Fund 16514839
Ga Sales TaxOperating Funds 11540
Ga Sales TaxCanteen Fund 13694
Ga Carolina Sand Company
Cash Bond 200000 18604839 55909024
Accounts Receivable
U S Government 895312
Inventories 46971196
Total Current Assets 103775532
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
28565840

RESERVES
For Contracts to Mature
For Hospital Improvement Grant
For Mental Health Training Grant
For Inventories
For Patients Collection Fund
For Department of Education Funds in Transit
For Private Trust and Agency Funds
Canteen Fund 569852
Entertainment Fund 1294914
Patients Deposit Fund 16514839
Ga Sales TaxOperating Funds 11540
Ga Sales TaxCanteen Fund 13694
Ga Carolina Sand Company
Cash Bond 200000
85 65934
7798 88
128245
46971196
96931
146772
18604839 75293805
DEFICIT
From Operations
Total Current Liabilities Reserves
and Deficit
84113
1037 75532534
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations558340000
Budget Balancing Adjustments5991312
Net Appropriations5523486
Revenue Retained
GrantsU S Government 12099600
Donations 2552086
Earnings Hospital Services 28722640
Total State Revenue Allotments595723014
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 385691 88
CASH BALANCES JULY 1st
Budget Fund 33084481
Private Trust Funds 20679695
688056378
1966
500000000
00
88 500000000
135176 58
39 602 81
208 89239
5383671 78
29907908
307 358 79
18955841
617966806DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL

535
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees388849132 339757670
Employers Contributions for
Retirement 23611522 20395384
Social Security 15488091 12071772
Health Insurance 7567362 6614390
Total Personal Services435516107 378839216
Travel Expense 2259611 1509137
Supplies and Materials 104637573 102738461
Communications 4095136 3590827
Heat Lights Power and Water 15321853 14902375
Printing and Publicity 431171 381523
Repairs and Alterations 2610741 1907595
Rents 799047 660163
Insurance and Bonding 1166875 1480237
Pensions andBenefits 2199061 731076
Contracts with State Agencies 3831852 7903500
Indemnities 753921 557866
Equipment Purchases 15836460 18322504
Miscellaneous 2043902 2194096
Total Expense591503310 535718576
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 00 300000
Total Expense and Outlay591503310 536018576
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 40644044 281 840 54
CASH BALANCES JUNE 30th
Budget Fund 37304185 33084481
Private Trust Funds 18604839 20679695
6 880563 78 617966806536
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 1967 with a deficit of 84113 after providing the necessary reserve of
28565840 for liquidation of outstanding accounts payable and reserving
8565934 for contracts to mature 779888 for Hospital Improvement
Grant 128245 for Mental Health Training Grant 46971196 invested in
inventories 96931 for Patients Collection Fund 146772 for lunchroom
funds from Department of Education in transit at June 30 1967 and
18604839 for Private Trust and Agency Funds
The Statement of Cash Position as of June 30 1967 filed with the Budget
Bureau for Gracewood State School and Hospital showed an operating surplus
of 3923346 The amount due from the State Treasury was reported as
10000000 on this statement whereas the correct amount was 12067966
a difference of 2067966 The Budget Bureau ordered lapsed into the States
General Fund 5991312 which was the total of the surplus shown on the
Statement of Cash Position plus the understatement of amount due from the
State Treasury
Sales tax collected for the month of June 1967 was not shown in the
liabilities reported by the Institution Also verification with the Division of I
Vocational Rehabilitation showed that contract between Gracewood State I
School and Hospital and Vocational Rehabilitation had a balance of I
1019034 whereas only 946461 had been reserved by the Institution a
difference of 72573 The increase in the reserves for these two items amount
ed to 84113 the amount shown as deficit on the within Consolidated Balance
Sheet
STATE REVENUE COLLECTIONS
In the year ended June 301967 the Gracewood State School and Hospital I
collected 643120 on sale of sand and the 643120 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 1967 was
558340000 less budget balancing adjustment of 5991312 leaving a net
appropriation of 552348688537
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
In addition to the 552348688 net appropriation the School received
2099600 from the U S Government for mental health training 10000000
from the U S Government for hospital improvements 21191200 from pay
patients 2151474 deducted from employees salaries for subsistence
2552086 in donated commodities 5379966 from sales rents and miscel
laneous revenue making total State revenue allotment for the year of
595723014
The 595723014 total State revenue allotment together with the
33084481 cash balance on hand at the beginning of the fiscal period made a
total of 628807495 available with which to meet expenditures approved
on budget for the year ended June 30 1967iHHHBmV
538
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
COMPARISON OF OPERATING COSTS
The Schools expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE
1967
1966
1966
Personal Services
Salaries Wages Per Diem and Fees388849132 339757670 295658038
Employers Contributions for
Retirement 23611522 20395384 17795863
Social Security 15488091 12071772 9823045
Health Insurance 7567362 6614390 5705633
Total Personal Services4
Travel Expense
Supplies and Materials1
Communications
Heat Lights Power and Water
Printing and Publicity
Repairs and Alterations
RentsRegular
Insurance and Bonding
Benefits
Indemnities
Contracts with State Agencies
Equipment Purchases
Miscellaneous
435516107 378839216 3289825 79
2259611 1509137 15 55356
104637573 102738461 108691279
4095136 35 90827 3628491
15321853 149023 75 14387537
4311 71 381523 3274 54
2610741 19075 95 35 368 60
799047 6 60163 6 74618
1166875 1480237 17 953 28
21 99061 7310 76 7 03310
753921 557866 3697 79
3831852 7903500 7252998
15836460 18322504 214 732 67
2043902 21940 96 1702743
OUTLAY
Lands Buildings and Permanent
Improvements
00 300000 1714734
Total Outlay
968
Average Daily Census 1799
949
1805
891
1799
Total Expense591503310 535718576 495081599
00 300000 1714734
Total Expense and Outlay591503310 5360185 76 4 967 96333
Number of Employees on Payroll
The net operating cost for the year ended June 30 1967 by application of
accounts payable and inventories to the cash disbursements and deducting
miscellaneous revenue receipts and donated commodities was 572623571
The average daily census was 1799 for the year giving an average daily cost539
sa
DEPARTMENT OF PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
per capita of 872 The actual cash disbursement cost per capita exclusive of
outlay disbursements was 9008 which compares with 8161 for the previous
year ended June 30 1966
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 1967 amounted to
18604839 and consisted of 569852 in the Canteen Fund 1294914 in
the Entertainment Fund 16514839 in the Patients Deposit Fund 25234
for Georgia Sales Tax and 200000 cash bond for Georgia Carolina Sand
Company
The 117453105 received by the Private Trust and Agency Funds during
the fiscal year together with 20679685 on hand at the beginning of the
fiscal year made a total of 138132790
From the 138132790 received 119527951 was expended for purposes
as shown on page 14 of the unit report leaving a cash balance of 18604839
at the close of the fiscal year
GENERAL
Included in the Patients Deposit Fund is an account for interest earned
on the funds held for the Patients and this interest is used for Patients bene
fits 308789 was used for wired music service and 70000 for other enter
tainment in the year under review
Books and records of the operating accounts of the Gracewood State
School and Hospital are kept in the Central Accounting Office of the Depart
ment of Public Health and were found in excellent condition
Surety bond coverage is under schedule bond detail of which will be found
in report of the Department of Public Health541
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks and in State Treasury
Budget Fund 37907905
Private Trust and Agency Funds
Georgia Sales Tax 9051 37916956
Accounts Receivable
Alcoholic RehabilitationTelephone Service 162387
Inventories
Supplies and Materials 13737600
Total Current Assets 51816943
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Accounts Payable
Regular Operations 24698837
InService Training 40000 24738837
RESERVES
For Accounts Receivable 162387
For Contracts to Mature 10940740
For Patient Collection Fees 650083
For Mental Health Training Grants 1587296
For Inventories 13737600
For Private Trust and Agency Funds 9051 270871 57
DEFICIT
From Operations 9051
Total Current Liabilities Reserves and Deficit 51816943542
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations250000000
Budget Balancing Adjustments9453255
Net Appropriations240546745
Revenue Retained
GrantsU S Government 2494500
Donations 185612
Earnings Hospital Services 14510286
Total State Revenue Allotments257737143
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 2613112
CASH BALANCES JULY 1st
Budget Fund 40365423
Private Trust Funds 8685
300724363
Cash Receipts and Disbursements for the fiscal year 1966 are shown in the
Department of Public Health543
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees164529127
Employers Contributions for
Retirement 9689721
Social Security 5796505
Health Insurance 3003750
Total Personal Services183019103
Travel Expense 629725
Supplies and Materials 21007613
Communications 4455504
Heat Lights Power and Water 114 74532
Printing and Publicity 742886
Repairs and Alterations 2626350
Rents 1160968
Insurance and Bonding 300769
Pensions and Benefits 1387538
Contracts with State Agencies 2649401
Indemnities 45628
Equipment Purchases 23318853
Miscellaneous 448731
Total Expense253267601
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 5594208
Contracts 1332852
Total Outlay 6927060
Total Expense and Outlay2 601946 61
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 2612746
CASH BALANCES JUNE 30th
Budget Fund 37907905
Private Trust Funds 9051
1966
300724363
Cash Receipts and Disbursements for the fiscal year 1966 are shown in the
Department of Public Health544
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
COMMENTS
INTRODUCTION
Operations of the Georgia Mental Health Institute for prior years have
been included with reports of the Department of Public Health
FINANCIAL CONDITION
The Georgia Mental Health Institute ended the fiscal year on June 30
1967 with a deficit of 9051 after providing the necessary reserves of
24738837 for accounts payable and purchase orders outstanding and
reserving 162387 for uncollected accounts receivable 10940740 for
contracts to mature 650083 for patient collection fees 1587296 for
mental health training grants 13737600 for inventories and 9051 for
Private Trust and Agency Funds on hand at June 30 1967
This 9051 was the net deficit after 9453255 of the Institutes original
surplus was lapsed into the General Fund of the State by action of the Budget
Bureau
A surplus of 8272052 was shown in the Statement of Cash Position filed
with the Budget Bureau Funds in the State Treasury were shown as
26012000 by this statement whereas the correct balance was 27193203 a
difference of 1181203 This 1181203 together with the 8272052 surplus
reported amounted to 9453255 which was ordered lapsed into the States
General Fund by the Budget Bureau
The 9051 deficit shown on the within Consolidated Balance Sheet is due
to the fact that sales tax collected for June 1967 was unremitted to the State
Department of Revenue at June 30 1967 No provision was made by the
Department of Public Health for this in their financial statement to the Budget
Bureau
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia Mental Health Insti
tute for the fiscal year was 250000000 less 9453255 budget balancing
adjustment leaving a net appropriation of 240546745
In addition to the 240546745 net appropriation the Georgia Mental
Health Institute received 2494500 in grants from the Federal Government
for inservice training 9782553 from board and treatment of patients545
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
I ill
fJ
185612 in donated commodities 60000 from rents and 4667733 from
miscellaneous sales and revenue making total State revenue allotment of
257737143
The 257737143 total State revenue allotment and the 40365423 cash
balance at the beginning of the year made a total of 298102566 available
with which to meet expenditures approved on budget for the fiscal year
260194661 of the available funds was expended for budget approved
items of expense and outlay leaving a cash balance of 37907905 on hand at
June 30 1967 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Operating costs of the Georgia Mental Health Institute for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 164529127 100231657 10380826
Employers Contributions for
Retirement 9689721 6082413 696971
Social Security 5796505 3503313 302304
Health Insurance 3003750 1932684 162489
Total Personal Services183019103 111750067 11542590
Travel Expense 629725 444549 123082
Supplies and Materials 21007613 19774703 93303
Communications 4455504 3807062 17858
Heat Lights and Water 11474532 7399775
Printing and Publicity 742886 619885 127090
Repairs and Alterations 2626350 1224814 350
Regular 1160968 229307
Authority 39500000
Insurance and Bonding 300769 484022
Direct Benefits 1387538 22781797 46486120
Indemnities 45628 24340
Contracts with State Agencies 2649401 15948 63
Equipment Purchases 23318853 43934124 5619679
Miscellaneous 448731 598882 583143
Total Expense253267601 254168190 64593215nHHn
546
DEPARTMENT OF PUBLIC HEALTH
GEORGIA MENTAL HEALTH INSTITUTE
OUTLAY
Lands Buildings and Permanent
Improvements
Personal Services 5594208 23545199
Contractor 1332852 25000000
EquipmentNew 51302133
Total Outlay 6927060 23545199 76302133
Total Expense and Outlay260194661 277713389 140895348
Number of Employees on Payroll
June 30th 333 313 28
Surety bond coverage is under schedule bond detail of which will be found
in the report of the Department of Public Health
The books and records of the cash receipts and disbursements of the
Georgia Mental Health Institute are maintained in the Central Accounting
Office of the Department of Public Health in Atlanta and were found to be in
excellent condition547
DEPARTMENT OF PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks in State Treasury and on Hand
Budget Fund 59389154
Private Trust and Agency Funds
Patients Benefit Fund 535496
Patients Trust Fund 1467372
Sales Tax 1642 2004510 61293664
Accounts Receivable
General Services Administration 13390
JohnD Sculley 1446
Inventories
Supplies and Materials
Total Current Assets

LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Operations
RESERVES
For Contracts to Mature 29250077
For Accounts Receivable 14836
For Inventories 2956681
For Private Trust and Agency Funds 2004510
SURPLUS
From Operations
Total Current Liabilities Reserves and Surplus
148 36
29566 81
64265181
30020719
34226104
18358
64265181548
DEPARTMENT OF PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations185000000
Budget Balancing Adjustments 21724 67
Net Appropriations182827533
Revenue Retained
Donations 59582
Earnings Hospital Services 949483
Total State Revenue Allotments183836598
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 4054366
CASH BALANCES JULY 1st
Budget Fund 18404843
Private Trust Funds 00
206295807
Cash Receipts and Disbursements for the fiscal year 1966 are shown in the
Department of Public Health
DEPARTMENT OF PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
549
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 68058815
Employers Contributions for
Retirement 4101758
Social Security 2858351
Health Insurance 1357001
Total Personal Services 76375925
Travel Expense 683171
Supplies and Materials 21116392
Communications 1291677
Heat Lights Power and Water 1193690
Printing and Publicity 224944
Repairs and Alterations 349875
Rents 35833
Insurance and Bonding 553629
Pensions and Benefits 284961
Contracts with State Agencies 966408
Contracts with Other Agencies 120000
Indemnities 4900
Equipment Purchases 3651881
Miscellaneous 14 52406
Total Expense 81063728 76
Outlay
Lands Buildings and Permanent Improvements
Persona Services
Salaries Wages Per Diem and Fees 1811020
Contracts 30527455
EquipmentNew 4240936
Total Outlay 36579411
Total Expense and Outlay142952287
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 2049856
CASH BALANCES JUNE 30th
Budget Fund 59289154
Private Trust Funds 2004510
206295807
1966
Cash Receipts and Disbursements for the fiscal year 1966 are shown in the
Department of Public Health550
DEPARTMENT OF PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
COMMENTS
INTRODUCTION
The Southwestern State Hospital with units at both Thomasville Georgia
and Bainbridge Georgia is under the control of the Department of Public
Health
Development of this institution was presented to the Legislature with
plans to renovate existing structures not controlled previously by the Depart
ment of Public Health The budget presented to the Legislature and approved
by them made provision for the renovation under the Operating Expense
classification
In this report renovation and improvement of land buildings and equip
ment purchased necessary to begin operations has been shown as Non
Recurring Expense Ordinarily these expenditures would constitute capital
outlay items However since provision was made for the expenditures under
Operating Expense and the budget was approved by the Legislature it
appears that such expenditures were proper and in keeping with the intent
of that Body
Transactions for the year ended June 30 1966 were shown in the report
of the Department of Public Health
FINANCIAL CONDITION
The Southwestern State Hospital ended the fiscal year on June 30 1967
with a surplus of 18358 after providing reserves of 30020719 for accounts
payable and purchase orders outstanding and reserving 29250077 for con
tracts to mature 14836 for uncollected accounts receivable 2956681 for
inventories and 2004510 for Private Trust and Agency Funds on hand at
June 30 1967
The Statement of Cash Position filed with the Budget Bureau for the period
ended June 30 1967 showed an operating surplus of 1172467 however the
amount shown as undrawn from the State Treasurer was understated by
1000000 making the surplus 2172467 The Budget Bureau lapsed this
surplus of 2172467 to the States General Fund as required by law
The surplus shown in this report of 18358 represents items omitted from
the Statement of Cash Position mentioned above The hospital had a petty
cash fund of 20000 that was not included with the assets and 1642 in
sales tax collections that was not shown with the liabilities The Consolidated551
DEPARTMENT OF PUBLIC HEALTH

SOUTHWESTERN STATE HOSPITAL
Balance Sheet shown in this report was made after the 2172467 had been
lapsed and includes the two items omitted from the Statement of Cash Position
and shows the surplus of 18358 at June 30 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operating the Southwestern State Hospital in the
year ended June 30 1967 was 185000000 less 2172467 budget balancing
adjustment leaving a net appropriation of 182827533
In addition to the 182827533 provided as the current years appropria
tion 422817 was received for board and treatment of patients 50183 from
employees subsistence 59582 in donated commodities 18662 from rents
312 from vendors compensation on sales tax and 457509 from sales mak
ing total state revenue allotment for the fiscal year 183836598
The 183836598 net State revenue allotment and the 18404843 cash
balance on hand at the beginning of the fiscal period made a total of
202241441 available to cover the cost of operating the Southwestern State
Hospital in the fiscal year ended June 30 1967
106372876 of the available funds was expended in the year for budget
approved items of expense 36579411 was paid for nonrecuring expense
and 59289154 remained on hand June 30 1967 the end of the fiscal year552
DEPARTMENT OF PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
COMPARISON OF OPERATING COSTS
Operating costs of the Southwestern State Hospital for the past two years
are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966
Personal Services
Salaries Wages Per Diem and Fees 68058815 155111
Employers Contributions for
Retirement 4101758 5284
Social Security 2858351 6514
Health Insurance 1357001 3102
Total Personal Services 76375925 170011
Travel Expense 683171 9960
Supplies and Materials 21116392
Communications 1291677 3000
Heat Lights and Water 1193690
Printing and Publicity 224944
Repairs and Alterations 349875
Rents 35833
Insurance and Bonding 553629 211435
Indemnities 4900
Direct Benefits 284961
Contract with State Agency 9 66408
Contract with Other Agency 120000
Equipment 3651881 2200751
Miscellaneous 1452406
NonRecurring ExpenseOutay 365 79411
Total Expense and Outlay1429 52287 2595157
Number of Employees on Payroll end of Payroll
period 262 6
Patient Population End of Fiscal Year 485 0
Total Patient Days for Fiscal Year 14108 0
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the hospital at the close of the
fiscal year ended June 30 1967 amounted to 2004510 and consisted of
535496 in the Patients Benefit Fund 1467372 in the Patients Trust
Fund and 1642 sales tax
GENERAL
Books and records of the cash receipts and disbursements of the South
western State Hospital are maintained in the Central Accounting Office of the
Department of Public Health in Atlanta with the cost accounts Patients
Benefit and Trust Funds at Thomasville Surety bond coverage is under
schedule bond detail of which will be found in the unit report of the Depart
ment of Public Health
553
DEPARTMENT OF PUBLIC SAFETY
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Fund 50725016
Private Trust and Agency Funds
Telephone Tax 11
Total Current Assets 50725027
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 11318742
RESERVES
Purchase Orders Outstanding 16512716
Barracks Construction 9846000
Equipment and Furniture for Barracks and Police
Academy 6922129
Personal Services60 Temporary Radio Operators 3002530
Private Trust and Agency Funds
TelephoneTax n 36283386
SURPLUS
Budget FundTo be transferred to State Treasurer 3122899
Total Current Liabilities Reserves and Surplus 50725027554
DEPARTMENT OF PUBLIC SAFETY
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations853774100 755158400
Budget Balancing Adjustments 5535900 4998113
Total Appropriations859310000 760156513
Revenue Retained
GrantsU S Government 800000 00
Earnings from Services 1053300 23963
Total State Revenue Allotments8611 63300 7601804 76
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 13154855 69192411
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections34016900 4302322
CASH BALANCES JULY 1st
Budget Fund 42150092 42836218
Private Trust Funds 07 2464200
State Revenue Collections Unfunded 34016900 297145 78
916468254 908690205DEPARTMENT OF PUBLIC SAFETY
555
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees554413082
Employers Contributions for
Retirement 38256146
Social Security 17882040
Health Insurance 10055140
Total Personal Services620606408
Travel Expense 2622188
Supplies and Materials 57446664
Communications 144104 2
Heat Lights Power and Water 8004487
Printing and Publicity 22918280
Repairs and Alterations 25440703
Rents 1706754
Insurance and Bonding 779036
Contracts with State Agencies 1514143
Indemnities 5878308
Equipment Purchases 59925810
Miscellaneous 10097679
Total Expense831350872
1966
485963831
33261178
13034500
97 51204
5420
47
545
139
67
370
263
10
3
18
43
511
58
10713
83416
22429
38659
59566
64693
94534
91794
02983
45465
56665
122 57
46608
749929782
Outlay
Lands Buildings and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 3126375 000
Supplies and Materials 624163 92990
Contracts 10504850 9669870
EquipmentNew 6982116 1173960
Total Outlay 21237504 10936820
Total Expense and Outlay8525883 76 760866602
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 13154851 71656604
CASH BALANCES JUNE 30th
Budget Fund 50725016 42150092
Private Trust Funds 11 07
State Revenue Collections Unfunded 00 34016900
916468254 908690205iiBiBBBBBHMBiiM
556
DEPARTMENT OF PUBLIC SAFETY
COMMENTS
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30 1967
with a surplus of 3122899 after providing reserves of 11318742 for ac
counts payable 16512716 for purchase orders outstanding 9846000 for
construction projects 6922129 for equipment and furniture for Barracks
and Police Academy 011 for Private Trust and Agency Funds and
3002530 for personal services for 60 temporary radio operators The surplus
was transferred to the State Treasury in July 1967
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 1967 the Department collected
157131850 from sale of drivers licenses and 101469313 from fees for
drivers license checks accident reports and other sources making total State
revenue collections of 258601163 The total State revenue collections of
258601163 together with 34016900 on hand at July 1 1966 made a
total of 292618063 to be accounted for all of which was transferred to the
State Treasury by June 30 1967
The 258601163 collected in the fiscal year just closed compares with
515205484 collected in the previous fiscal year ended June 30 1966 and
271140714 collected two years ago
The large increase reflected in the year ended June 30 1966 was due
primarily to changing from a one year to a two year license and a require
ment that the drivers photograph be shown on the license
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation to the Department of Public Safety for the year ended
June 30 1967 was 853774100 To meet expenditures approved on budget
5535900 was transferred from the State Emergency Fund as a special ap
propriation under provisions of State law making a total appropriation for
the year of 859310000
In addition to the 859310000 funds provided as the current years
appropriation 800000 was received from the U S Government and
1053300 from tuition at the Georgia Police Academy making total State
revenue allotment of 861163300
557
DEPARTMENT OP PUBLIC SAFETY
The Department sold equipment that was deducted from payments of a
like nature as follows
Used Cars 19910114481
Tires and Tubes 1594970
Other Equipment 174860
11884311
The sale of used cars tires and equipment had the approval of the State
Supervisor of Purchases as required by law
The 861163300 total State revenue allotment and the 42150092 cash
balance on hand at the beginning of the fiscal year made a total of 903313392
available with which to meet the years operating expense
831350872 of the available funds was expended in the year for budget
approved items of expense 21237504 was paid for new buildings and per
manent improvements and 50725016 remained on hand June 30 1967 the
end of the fiscal year558
DEPARTMENT OF PUBLIC SAFETY
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for the past
three years in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1966
Georgia Bureau of Investigation1501020 99 1 278 71743 108390608
Drivers License Bureau 158615174 127890869 126296095
Georgia State Patrol5438 71103 505103990 419028801
3525 883 76 760866602 653715504
BY OBJECT
EXPENSE
Personal Services
Salaries Wages Per Diem and Fees 554413082
Employers Contributions for
Retirement 38256146
Social Security 17882040
Health Insurance 10055140
Total Personal Services620606408
Travel Expense 26221 88
Supplies and Materials 57446664
Communications 14410412
Heat Lights and Water 8004487
Printing and Publicity 22918280
Repairs and Alterations 25440703
Rents 1706754
Insurance and Bonding 7 79036
Indemnities 5878308
Contracts with State Agencies 1514143
Equipment Purchases 59925810
Miscellaneous 10097679
4 859 638 31 4149 31316
332611 78
130345 00
97 512 04
28409135
98 82920
89 67767
5420
47
545
139
67
370
263
10
2
43
18
511
58
10713
83416
22429
386 59
59566
64693
94534
917 94
029 83
566 65
45465
12257
46608
4 621 911
29471
566014
100 762
64541
63 846
190 763
10332
2963
37028
10477
482 557
49 957
38
71
45
63 S
81
67
59
90
25
50
03 SI
89 3
12 2
OUTLAY
Lands Buildings and Permanent
Improvements
331350872 749929782 623062893 I
21237504 10936820 30652611
852588376 760866602 653715504
Number of Employees on Payroll
June 30th
1011
865
795

559
DEPARTMENT OF PUBLIC SAFETY
MOTOR VEHICLE EQUIPMENT
Inventory of automobiles shows that the Department owned 442 cars at
the beginning of the period under review and that 240 new cars were pur
chased in the period and 199 used cars were sold leaving a total of 483 cars on
hand at June 30 1967 A detail of the cars bought and sold is shown in the
unit report with other equipment purchased
The 483 cars and trucks owned by the Department on June 30 1967 were
reported as to distribution and location as listed in the unit report All of the
automobiles listed are in the custody of the Department of Public Safety with
the following exceptions One 1967 Oldsmobile is assigned by the Department
of Public Safety for use of the Governor of the State and one 1966 Pontiac to
the Warden of the Georgia State Prison at Reidsville
The Code Sections which apply to purchase and use of passenger auto
mobiles are quoted in the unit report

MOTOR VEHICLE SAFETY RESPONSIBILITY
The Director of the Department of Public Safety is charged with carrying
out the provisions of the Motor Vehicle Safety Responsibility Law passed by
the General Assembly and approved February 21 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 parties involved the funds are returned to the depositor
Should a claim be established against the depositor then the amount of
the depositors fund or the amount of the claim is paid to the claimant and
the remainder if any refunded to the depositor
The account is handled by the State Treasurer as an agency transaction
Funds received by the Department of Public Safety for this account are de
posited with the State Treasurer and all refunds and payments are made by
the State Treasurer on orders of the Director of the Department of Public
Safety
Records kept at the office of the Department of Public Safety for the
Bureau of Safety Responsibility were examined and found to be in agreement
with the State Treasurers records
Summary of this account which is carried as the Bureau of Safety
Responsibility is given in detail in the unit reportRHMMHHi
560
DEPARTMENT OF PUBLIC SAFETY
230198 of unclaimed deposits was deposited in the General Fund of the
State Treasury in the period under review after provisions of Section 18 of the
Motor Vehicle Safety Responsibility Act as amended Georgia Laws 1956 page
560 were complied with
MOTOR VEHICLE INSPECTION FEES
In the fiscal year ended June 30 1967 the Department of Public Safety
collected 53125125 in motor vehicle inspection fees at 025 each under
provisions of Act of General Assembly approved April 3 1963 and amend
ments thereto This Legislative Act provides that a fee of 125 shall be
charged for each certificate of inspection and approval 025 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
Membership of the Public Safety Board on June 30 1967 is listed in the
unit report
Mr Lowell Conner Director of the Department of Public Safety resigned
his position January 23 1967 he was bonded in the amount of 1000000
Mr Conner was succeeded in office by Mr Robert Burson Mr Burson is
bonded in the amount of 1000000
Mr E B Harbin Deputy Director was succeeded in office by Mr Lewis
G Bell February 1 1967 Mr Bell is bonded in the amount of 500000
Mr Roger H Weaver Treasurer and Disbursing Officer for the Department
of Public Safety was succeeded in office by Mr Ernest D Mink February
1 1967 Mr Mink is bonded in the amount of 1000000
The Department of Public Safety also holds Public Employees Blanket
Bond Coverage is for 500000 each on positions under Insuring Agreement
No 4Faithful Performance Blanket Position Bond Coverage Riders are
attached to bond providing an additional 250000 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
covering robbery inside the premises in the amount of 500000 and outside
the premises in the amount of 180000 and 500000 for safe burglary This
bond had not been renewed at time of this examination
561
PUBLIC SERVICE COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 13620
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
SURPLUS
For Operations
Total Current liabilities and Surplus 13620
13620
00HHHnHHHHMOM
MMH
562
PUBLIC SERVICE COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 51000000 50000000
Budget Balancing Adjustments2373300 102360
Net Appropriations 48626700 49897640
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 322720 103000
STATE REVENUE COLLECTIONS
State Revenue Collections Unfunded 00 50
CASH BALANCES JULY 1st
Budget Fund 2023692 90996
State Revenue Collections Unfunded 00 50
50973112 50091636
PUBLIC SERVICE COMMISSION
563

u
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 40756845
Employers Contributions for
Retirement 2884799
Social Security 1012440
Health Insurance 537000
Total Personal Services 45191084
Travel Expense 2090872
Supplies and Materials 791342
Communications 1605858
Printing and Publicity 286497
Repairs and Alterations 65402
Rents 227098
Insurance and Bonding 6700
Contracts with State Agencies 366665
Equipment Purchases 551766
Miscellaneous 186818
Total Expense 50636772
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 322720
CASH BALANCES JUNE 30th
Budget Fund 13620
State Revenue Collections Unfunded 00
1966
38212987
26936 77
840897
544000
42291561
2442260
587770
1687345
318334
63054
1 77002
6700
144991
335402
200507
47964944
103000
2023692
00
50973112 50091636564
PUBLIC SERVICE COMMISSION
COMMENTS
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30 1967
with no surplus for operations after providing the necessary reserve of 13620
to cover outstanding accounts payable
STATE REVENUE COLLECTIONS
In the year ended June 30 1967 the Public Service Commission collected
40166100 from licenses issued to motor carriers and 358750 from certifi
cates of public convenience making total collections in the amount of
40524850 The total funds of 40524850 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 1967 was 51000000 Budget balancing adjustments
of 2373300 reduced the net State revenue allotment for the year to
48626700
The 48626700 net State revenue allotment and the 2023692 cash
balance on hand at the beginning of the fiscal year made a total of 50650392
available
336772 of the available funds was expended in the year for budget
approved items of expense and 13620 remained on hand June 30 1967
the end of the fiscal year
565
PUBLIC SERVICE COMMISSION
i
COMPARISON OF OPERATING COSTS
Expenditures for operating cost of the Commission in the past three years
are compared in the statement following
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages PerDiemandFeesS 40756845 38212987 36702175
Employers Contributions for
Retirement 2884799 2693677 2585748
Social Security 1012440 840897 689160
Health Insurance 537000 544000 555000
Total Persona Services 45191084 42291561 40532083
Travel Expense 2090872 2442260 2441548
Supplies and Materials 791342 5 877 70 5 66604
Communications 1605858 1687345 1413860
Printing and Publicity 286497 318334 304529
Repairs and Alterations 65402 63054 39423
Rents 227098 177002 113590
Insurance and Bonding 6700 6700 11700
Equipment 551766 335402 395636
Contracts with State Agencies 366665 146991 104308
Miscellaneous 186818 200507 195708
Total Expense 50636772 47962944 46118989
Number of Employees on Payroll
June 30th 42 47 48
GENERAL
The Commission has on file with the Governor of the State Public Official
Schedule Bond with coverage as follows
Crawford L Pilcher Chairman 250000
A O Randall Secretary 250000
Robert N Fellows Cashier 200000
Herbert R Daugherty Inspector 200000
W E Doolittle Inspector 200000
James H Hooks Jr Inspector 200000
Donald J Lawrence Inspector 200000
S A Wheeler Inspector 200000
1700000566
PUBLIC SERVICE COMMISSION
Under provisions of Act of the General Assembly approved March 101964
neither the principal nor the surety on the bond of the head of any State de
partment or agency shall be liable for the failure of an employee of any such
department or agency for any public moDey 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 1000000 coverage each on all officials and employees of the
Public Service Commission
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report
On March 17 1967 House Bill No 365 was signed into law pertaining to
the salaries of the chairman and members of the Public Service Commission
providing for a salary of 2250000 per annum in lieu of a salary of 1960000
per annum Provisions of this act are quoted in Appendix to the unit report
567
SUPERVISOR OF PURCHASES
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Funds
Operating Funds 284616
State of Georgia Insurance and Hazard Reserve Fund 211683954
Total Current Assets211968570
RESERVES AND SURPLUS
RESERVES
State of Georgia Insurance and Hazard Reserve Fund211683954
SURPLUS
Appropriated Funds to be transferred to the State Treasury 284616
Total Reserves and Surplus211968570568
SUPERVISOR OF PURCHASES
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 32900000 31500000
Budget Balancing Adjustments 54067 250104
Net Appropriations 32845933 31249896
Revenue Retained
Interest Earned 6650000 4403197
Earnings from Services 47843737 63414258
Total State Revenue Allotments 87339670 99067351
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 949456 261975
CASH BALANCES JULY 1st
Budget Fund179720928 115223632
2680100 54 2145529 58SUPERVISOR OF PURCHASES
569

ifii

DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 27373813 24746861
Employers Contributions for
Retirement 1848839 1663908
Social Security 758780 620134
Health Insurance 528369 478946
Total Persona Services 30509801 27509849
Travel Expense 567131 495761
Supplies and Materials 480462 483705
Communications 1575158 616503
Printing and Publicity 544901 1016261
Repairs and Alterations 142389 85016
Rents 16000 15600
Insurance and Bonding 28488 40576
Contracts with State Agencies 80250 99785
Indemnities 21078589 4033811
Equipment Purchases 49809 145563
Miscellaneous 19050 27625
Total Expense 55092028 34570055
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 949456 261975
CASH BALANCES JUNE 30th
Budget Fund211968570 179720928
268010054 2145529 58570
SUPERVISOR OF PURCHASES
COMMENTS
INTRODUCTION
This report includes the findings and results of an examination of both the
Operating Account of the Supervisor of Purchases and the State of Georgia
Insurance and Hazard Reserve Fund activated by Executive Order on Septem
ber 21 1964
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June 30
1967 with a surplus of 284616 of appropriated funds to be transferred to
the State Treasury after providing the necessary reserve of 211683954 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 1967 was 32900000 less 54067 budget balancing
adjustment leaving a net appropriation of 32845933
The 32845933 net State revenue allotment together with the 904646
cash balance on hand at the beginning of the fiscal period made a total of
33750579 available in operating funds with which to meet expenditures ap
proved on budget for the year ended June 30 1967
33465963 of the available funds was expended for budget items of ex
pense and 284616 remained on hand June 30 1967 the end of the fiscal
year
571
SUPERVISOR OF PURCHASES
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are com
pared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 26826337 24555879 21336076
Employers Contribution for
Retirement 1848839 1663908 1445510
Social Security 758780 620134 470568
Health Insurance 528369 478946 417479
Total Personal Services 29962325 S 27318867 S 236 69633
Travel Expense 567131 495761 255901
Supplies and Materials 4 80462 483705 363823
Communications 1575158 616503 1604999
Printing and Publicity 544901 10162 61 5420 52
Repairs 142389 85016 226948
Rents 16000 15600 15600
Insurance and Bonding 28488 40576 5250
Merit System Operations 80250 89785 71862
Equipment 49809 145563 654226
Miscellaneous 19050 27625 43994
33465963 30335262 27454288
Number of Employees on Payroll
June 30th 35 36 37
AVAILABLE REVENUE AND OPERATING COSTS
STATE OF GEORGIA INSURANCE AND
HAZARD RESERVE FUND
Total revenue for the State of Georgia Insurance and Hazard Reserve
Fund amounted to 69007337 in the fiscal year ended June 30 1967 of which
62357337 was from State agencies for insurance premiums and 6650000
from interest received on time deposits
From the 69007337 received 14513600 was paid to insurance com
panies for coinsurance leaving net revenue of 54493737
The 54493737 net revenue together with the 178816282 cash balance
on hand at the beginning of the fiscal period made a total of 233310019
available for insured losses incurred by State agencies572
SUPERVISOR OF PURCHASES
21626065 of the available funds was expended for indemnity payments
for insured losses and adjustment expenses and 216683954 remained on
hand June 30 1967 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 Bond is in the amount of
1500000 Mr Coy Clayton Turner became Supervisor of Purchases on
January 16 1967 As required by law bond was filed also in the amount of
1500000
Public Employees Blanket Bond coverage on employees of the office of
Supervisor of Purchases is in the amount of 2500000
Inquiry with Mr Turner the Supervisor of Purchases revealed that
definite travel regulations had not been adopted at the date of this examina
tion It is suggested that departmental regulations regarding travel be adopted
immediately conforming as nearly as possible to the guidelines set out by the
State Auditor
573
GEORGIA REAL ESTATE INVESTMENT BOARD
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund
Private Trust and Agency Funds
Total Current Assets
1632624
14028
1646652
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
96850
RESERVES
For Refund of Fees from Loan Applications
Private Trust and Agency Funds
U S Income Tax 13500
Georgia Income Tax 528
175000
14028
189028
SURPLUS
For Operations
1360774
Total Current Liabilities Reserves and Surplus 1646658MMHam
574
GEORGIA REAL ESTATE INVESTMENT BOARD
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Revenue Retained
Earnings from Services 1005974
CASH BALANCES JULY 1st
Budget Fund
19 941 80
1966
18649 63
1295501
3000154 3160464
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 1156000
Employers Contributions for
Health Insurance 9624
Total Personal Services 1165624
Travel Expense 86007
Supplies and Materials 4538
Communications 28401
Printing and Publicity 5860
Repairs and Alterations 3800
Rents 72000
Insurance and Bonding 1300
Total Expense 1367530
CASH BALANCES JUNE 30th
Budget Fund 1632624
30001 54
10290 00
8213
1037213
91422
3230
30569
2550
00
00
1300
1166284
19941 80
3160464575
GEORGIA REAL ESTATE INVESTMENT BOARD
COMMENTS
FINANCIAL CONDITION
The Georgia Real Estate Investment Board ended the fiscal year on June
30 1967 with an operating surplus of 1360774 after providing the neces
sary reserve of 96850 to cover outstanding accounts payable and reserving
175000 for refund of fees from loan applications and 14028 for Private
Trust and Agency Funds held on this date
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
Net revenue of the Board for the fiscal year ended June 30 1967 was
1005974 which was from fees for loan applications
The 1005974 net State revenue allotment together with the 1994180
cash balance on hand at the beginning of the fiscal period made a total of
3000154 available with which to meet operating costs for the year ended
June 30 1967 1367530 of the available funds was expended for operations
in the period under review and 1632624 remained on hand June 30 1967
the end of the fiscal year
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JTTNE 30th
EXPENSE 1967 1966 1965
Persona Services nmm
Salaries Wages Per Diem and Fees 1156000 1029000 966000
Employers Contributions for
Health insurance 9624 82137540
Total Personal Services 1165624 1037213 SB 973540
TravelExpense 86007 91422 48962
Supplies and Materials 4538 3230 6335
Communications 28401 30569 28903
Printing and Publicity 5860 2550 00
Repairs and Alterations 3800 00 5148
Rents 72a0
Insurance and Bonding 1300 1300 00
1367530 1166284 1064588
Number of Employees on Payroll
June 30th
RegularFull Time
ConsultantExecutive Secretary576
GEORGIA REAL ESTATE INVESTMENT BOARD
GENERAL
Membership of the Georgia Real Estate Investment Board is listed in the
unit report
At the April 12 1967 meeting of the Georgia Real Estate Investment
Board Mr Jack J Minter was duly elected Chairman Mr William C Clary
Jr was duly elected ViceChairman and Mr J C Palmer Jr was duly
elected SecretaryTreasurer Mr Jack J Minter Chairman was not bonded
as of June 30 1967 but had made application for bond at the time of this
examination Mr J C Palmer Jr SecretaryTreasurer is bonded in the
amount of 500000
The office secretary Mrs Frances W Norton whose signature appears on
the checks of the Board along with the signature of the Chairman or Secretary
Treasurer is not bonded It is the recommendation of the State Auditors
office that the office secretary be bonded in the same manner as the Chairman
and SecretaryTreasurer
Mr Lawrence J McEvoy a consultant was referred to in the minutes of
the Boards meetings as Executive Secretary Mr Lawrence J McEvoy
resigned effective June 30 1967 from the positions of the Boards Executive
Secretary and consultant to the Board Mr Freeman E Groover was ap
pointed by the Board to occupy the position of the Boards Executive Secre
tary effective June 15 1967 with remuneration to be on the basis of a con
sultants fee

577

GEORGIA RECREATION COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund LW41
Accounts Receivable
Travel Expense Refunds
Total Current Assets 152696
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable ldw78
RESERVES QO
None
SURPLUS ln
Surplus Appropriated Funds to be Returned to State Treasury 16418
Total Current Liabilities Reserves and Surplus 152696578
GEORGIA RECREATION COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 7060000 7140000
Budget Balancing Adjustments 405517 415436
Net Appropriations 6654483 6724564
CASH BALANCES JULY 1st
Budget Fund 391172 22181
7045655 6746745
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 3967001
Employers Contributions for
Retirement 270351
Social Security 123981
Health Insurance 56000
Total Personal Services 4417333
Travel Expense 832321
Supplies and Materials i 84985
Communications 3i 27635
Printing and Publicity 734782
Repairs and Alterations 39800
Rents 108616
Insurance and Bonding 5300
Contracts with State Agencies 12663
Equipment Purchases xt 77264
Miscellaneous 52635
Total Expense 6893334
CASH BALANCES JUNE 30th
Budget Fund 152321
35 65894
236120
94460
56000
39 52474
8 66447
223918
298617
339496
291 98
33505
00
8340
570138
33440
63 55573
391172
7045655 6746745
579
GEORGIA RECREATION COMMISSION
COMMENTS
FINANCIAL CONDITION
The Georgia Recreation Commission ended the fiscal year on June 301967
with a surplus of 16418 which is to be returned to the State Treasury after
providing the necessary reserve of 136278 to cover outstanding accounts
payable
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Georgia Recreation Commis
sion for the year ended June 30 1967 was 7060000 less 405517 budget
balancing adjustment leaving a net appropriation of 6654483
The 6654483 net appropriation together with the 391172 cash balance
on hand at the beginning of the fiscal period made a total of 7045655 avail
able with which to meet expenditures approved on budget for the year ended
June 30 1967
6893334 of the available funds was expended for budget items of ex
pense and 152321 remained on hand June 30 1967 the end of the fiscal
yearHHHnnn

581
GEORGIA RECREATION COMMISSION
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operating costs the past three years
are compared in the following statement
TEAR ENDED JUNE 30th
EXPENSE 1967
Personal Services
Regular Salaries Wages Per Diem
and Fees 3967001
Employers Contributions for
Retirement 270351
Social Security 123981
Health Insurance 56000
Total Personal Services 4417333
Travel Expense 832321
Supplies 184985
Communications 327635
Printing and Publicity 734782
Repairs and Alterations 39800
Rents 108616
Insurance and Bonding 5300
Equipment Purchases 177264
Merit System Operations 12663
Miscellaneous 52635
6893334
Number of Employees on Payroll
June 30th 5
1966
1965
3565894 23 69812
236120 153024
94460 88725
56000 36000
3952474 2647561
866447 5 71497
223918 1139 67
298617 2 50318
339496 266915
291 98 10222
33505 222 52
00 2800
5 70138 4 033 61
8340 4483
33440 31926
6355573 4325302
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
1000000
Refund was made for unallowable travel items in the amount of 375 as
detailed on page 10 of the unit reportMhmHHB
582
DEPARTMENT OF REVENUE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967

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 Tax Refund Adjustment Acct
104364521
32377302
874990
300500
11508961
126844 51
Employees RetirementAdvance for County
Tax Officials1100000 11584451
Accounts Receivable
State Revenue Collections Fund
Motor Vehicle TagsSchedule C 59763441
1967 Assessments for Public Service
CommissionSchedule G 28000000
Due from Jim E Jones Former Director of the
Motor Fuel Tax Unit See Report for year
ended June30 1960 6961040
148326274
Private Trust and Agency Funds
Due from County Tax Officials for Retirement
Total Current Assets
94724481
1100000 95824481
244150755
583
DEPARTMENT OF REVENUE
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Budget FundAccounts Payable 3927886
Employers ContributionSocial
Security and Retirement 13496788 17424674
RESERVES
Budget FundFor Counties Tax Reevaluation
Program 85617092
For Tax Officials Retirement 1100000
86717092
State Revenue CollectionsTo be transferred to
State Treasury127101783
Private Trust and Agency Funds 12684451 226503326
SURPLUS
Surplus Appropriated Funds to be transferred to
the State Treasury 222755
Total Current Liabilities Reserves and Surplus 244150755
DEFERRED ASSETS
Due from Counties for Grants Loans for
Reevaluation and Equalization Program 96914230584
DEPARTMENT OF REVENUE
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 1013790000
Budget Balancing Adjustments 3104052
Net Appropriations 1010685948
Revenue Retained
Taxes Retained at Source 1019516836
Earnings from Services 1987562
Total State Revenue Allotments 2032190346
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 139847190
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections 28226370
CASH BALANCES JULY 1st
Budget Fund 90853661
Private Trust Funds 7313584
State Revenue Collections Unfunded 4150932
23025 82083
1966
906410000
144974
906265026
792791509
00
1699056535
999 02930
28 55911
70712098
4002312
1295021
1877824807
585
DEPARTMENT OF REVENUE
DISBURSEMENTS 1967 1966
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 657599762 578318003
Employers Contributions for
Retirement 58787479 52488013
Social Security 29000269 21262278
Health Insurance 12826369 11303231
Fees Retained at Source 1019516836 792791509
Total Personal Services 1777730715 1456163034
Travel Expense 65005401 62153986
Supplies and Materials 19343400 20005605
Communications 33184904 34464401
Heat Lights Power and Water 694202 339840
Printing and Publicity 70460481 58973125
Repairs and Alterations 2969972 3086055
Rents 37140577 29411757
Insurance and Bonding 1700289 2007660
Contracts with State Agencies 2127148 2681743
Grants to Civil Divisions 5279560 6589256
Indemnities 1485524 2042992
Equipment Purchases 6477898 8893124
Miscellaneous 5638535 5280906
Total ExpenseS 2018679486 1678914972
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 134476323 96591658
CASH BALANCES JUNE 30th
Budget Fund 104364521 90853661
Private Trust Funds 12684451 7313584
State Revenue Collections Unfunded 32377302 4150932
23025820 83 1877824807586
DEPARTMENT OP REVENUE
COMMENTS
FINANCIAL CONDITION
The Department of Revenue ended the fiscal year on June 30 1967 with a
surplus of 222755 in operating funds to be transferred to the State Treasury
in the next fiscal period after providing reserves of 3927886 for liquidation
of outstanding accounts payable 13496768 for comployers contribution on
Employees Retirement and Social Security cost 1100000 due from county
tax officials included in the Budget Fund 85617092 for grants loans to
counties under the Reevaluation and Equalization Program 127101783
for revenue collections to be transferred to the State Treasury and
12684451 for Private Trust and Agency Funds as follows 11508961 for
adjustment account for County Motor Vehicle Tag Sales and 1175490 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 contributions to these funds quarterly and the Depart
ment pays the employers portion The Department advances 1100000
during each quarter to the Employees Retirement System on the tax official
contribution and adjustments are made after the end of the quarter when
collections are received from the tax officials The 1100000 advance as of
June 30 1967 is shown as an account receivable
The deferred assets of 96914230 represent grants or loans to counties
under Act of the General Assembly approved February 28 1961 Georgia
Laws 1961 page 53 for reevaluation and equalization of taxable property in
the counties The amount due by the counties is to be repaid in four yearly
installments Fiftynine of the States one hundred fiftynine 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 1967 the Department collected or had account
ing control of 65136261419 of which 43728700 was from business license
taxes 2516016905 from nonbusiness license taxes 261716884 from
corporation franchise taxes 321659603 from estate taxes 16516260155
from income taxes 231656224 from property taxes 45215368961 from
taxes based on sales and 29853987 from earnings fines and forfeits
587
DEPARTMENT OP 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 com
pared in the following statement
YEAR ENDED JUNE 30th
STATE REVENUE COLLECTIONS 1967 1966 1965
Taxes based on Sales
Sales and Use Tax24873918558 23207327173 20995451290
Alcoholic Beverages
Beer 1805268590 1459743506 1349851700
Liquor 2059170337 1853815653 1695172690
Wine 224597636 194058389 167160434
Cigars and Cigarettes 3873322336 3729745332 3649156499
Kerosene 142850 21746284 26489607
Motor Fuel123 78948654 11547433616 10768570815
SubTotal45215368961 42013869953 38651853035
Business Licenses Taxes 43728700 42310100 41111450
NonBusiness License
Motor Vehicle Tax 24 694432 80 24453 89133 2247332131
Motor Vehicle Title 46573625 42489800 33721445
Corporation Franchise Tax 261716884 226888045 255824115
EstateTax 321659603 383272513 202806332
Income Tax16516260155 13957938202 112407108 76
PropertyTax 231656224 211417448 192667237
Earnings 26609527 24655498 22199800
Fines and Forfeits 3244460 2944689 2127170
65136261419 593511 75381 52890353591588
DEPARTMENT OF REVENUE
The fees and allowances authorized by law to the collectors of State revenue
before the revenue reaches the Department of Revenue and which are deducted
from the various sources are as follows
YEAR ENDED JUNE 30th
FOR COLLECTING 1967 1966 1965
Sales and Use Tax
Vendors 695122513 486875517 239043727
Cigars and Cigarettes Dealers 116163749 1118 74565 109461715
Wine TaxDealers 6749130 5822462 5029655
Motor Fuel Distributors 106663445 99555191 93286741
Kerosene Distributors 76 237486 342355
Motor Vehicle TagsCounty
Agents 70427525 68238750 64518650
Motor Vehicle Title
Registrations 7497400 6874050 6208000
Property TaxDigest Account
and Intangible Recording 9936852 7524933 7324550
FOR ASSESSING
Property TaxDigest Account
10125 606 90 7 870 029 54 5 252153 93
6956146 5788555 5271471
1019516836 7 92791509 5304 86864
The State 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
1967
RetailersGasoline Tax 1 01505722
Farm UseGasoline Tax 91225768
Air craftGasoline Tax 85617407
Water CraftGasoline Tax 337698
Motor CarriersGasoline Tax 449974 87
OtherGasoline Tax 178 89709
Refunds Cancelled 6482851
Motor Carrier Registration Fees
and Use Tax 122600
Income TaxCorporations 204491213
Income TaxIndividuals 1704774938
Property Tax 643899
Estate Tax 2537529
Corporation Franchise 1223446

1966
968 460 79
331 584 95
793 408 82
352594
57441145
25466 38
26 570 98
239000
1441 84017
15129222 73
431735
2367149
1 86240
1965
S 888312 80
143781009
53456748
2053 64
507 513 79
82030
1088448
75750
1153 82510
13082 58348
966701
6 52840
1 85045
22488 84565 2027359149 1761540556589
DEPARTMENT OF REVENUE
In addition to refunds paid through the State Treasury the Department
of Revenue makes refunds to taxpayers to correct errors in payments for
motor vehicle tags for beer liquor wine cigar and cigarette licenses and
stamps and sales tax
DISPOSITION OF STATE REVENUE COLLECTIONS
The 65136261419 State revenue collected in the fiscal year ended
June 30 1967 together with 4150932 held by the Department at the be
ginning of the period made a total of 65140412351 to be accounted for
Of this 65140412351 in State revenue funds 64088518213 was
funded in the State Treasury 1019516836 was retained as collecting and
assessing fees and allowances by outside agencies and 32377302 remained
on hand June 30 1967 to be paid into the State Treasury in the next fiscal
period
In addition to the 32377302 State revenue collections held by the De
partment of Revenue on June 301967 to be transferred to the State Treasury
there is an account receivable of 6961040 due from Jim E Jones former
Director of the Motor Fuel Tax Unit of the Department of Revenue for
public funds embezzled andor fraudulently diverted to his personal use
A special audit was made of the Motor Fuel Tax Units accounts and
report thereof filed dated April 24 1959 covering a shortage of 8057397
of which 1096357 was recovered in the fiscal year ended June 30 1960
There were also accounts receivable of 59763441 for motor vehicle tags
and 28000000 for assessments for the Public Service Commission at June
30 1967
Motor vehicle tags which cost in excess of 4000 may be purchased now
by paying 25 down and by paying the balance in three equal installments
in accordance with Georgia Laws 1966 Session House Bill No 5
Assessments for Public Service Commission were not made until the end
of June 1967 due to a case in the courts therefore payments were not re
ceived on these assessments until July 1967
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for operating the Department of Revenue in the year
ended June 30 1967 was 1003790000 State appropriation for operations
was reduced by 167272 making net appropriation for operations
1003622728 Appropriation of 10000000 for grants to counties for re
evaluation and equalization of taxable property was reduced in the amount590
DEPARTMENT OF REVENUE
of 818180 making net appropriation for grants to counties 9181820
Balance in the State Treasury for loans to counties was reduced by 2118600
The three appropriations together made net appropriations in the amount
of 1010685948
In addition to the 1010685948 provided as the current years appropria
tion and 1987562 from the sale of confiscated liquor making net State
revenue allotment for the fiscal year 1012673510
The net State revenue allotment of 1012673510 and the 90853661
cash balance on hand at the beginning of the fiscal period made a total of
1103527171 available to cover the cost of operating the Department of
Revenue in the fiscal year ended June 30 1967
1004914212 of the available funds was expended in the year for budget
approved items of expense less 5279560 net grants loans to counties for
reevaluation and equalization and 104364521 remained on hand June 30
1967 the end of the fiscal period
In addition to the 1004914212 expenses paid by the Department from
its operating accounts there is considered also as cost the 1019516836 fees
and allowances retained at the source by outside agencies as provided by law
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement
YEAR ENDED JUNE 30th
EXPENDITURES 1967 1966 1966
BY DEPARTMENT UNITS
Executive Office 41182453 41230503 38400199
General 54977242 51753877 44971037
Miscellaneous Tax 43802276 41251932 38453838
Fuel Oil Inspection 23665024 22721116 19426466
IncomeTax 179715769 164314958 150165042
Alcohol Tax 105910874 91505437 91717344
Motor Fuel Tax 39947112 35034849 33573591
Motor Vehicle Tax 141941524 119361249 115246340
Property Tax
Regular 43103390 34294839 33061055
County Tax Officials 224 74529 20413520 19517496
SalesTax 217775540 197839938 189268994
Fraud and Int eUigence 6193363 6618906 5792949
Data Processing 83753114 66371595 58485176
10044 42210 892712719 838079527
Grants to Counties
Reevaluation and
Equalization 5279560 6589256 108 73708
999162650 886123463 827205819
m

591
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30th
EXPENDITURES Contd 1967 1966 1966
BY OBJECT
Expense
Personal Services
Salaries Wages Per Diem
andFees 657599762 578318003 532938010
Employers Contribution for
Retirement 58787479 52488013 49142639
Social Security 29000269 21262278 19511526
Health Insurance 12826369 11303231 10450069
Total Personal Services 758213879 663371525 612042244
TravelExpense 65005401 62153986 61423638
Supplies and Materials 19343400 20005605 16131642
Communications 33184904 34464401 30797327
Heat Lights and Water 694202 339840 306992
Printing and Publicity 70460481 58973125 65340369
Repairs and Alterations 2969972 3086055 2304286
Rents 37140577 29411757 27511129
Insurance and Bonding 1700289 2007660 4468386
indemnities 1485524 2042992 2647179
Equipment Purchases 6477898 8893124 7897329
Contracts with State Agencies 2127148 2681743 1986032
Miscellaneous 5638535 5280906 5222974
1004442210 892712719 838079527
Grants to Counties
Reevaluation and
Equalization 5279560 6589256 10873708
999162650 886123463 827205819
Pees and Allowances
Retained at Sources by
Collecting Agencies 1019516836 792791509 530486864
20186794 86 16789149 72 1357692683
Number of Employees on Payroll
June 30th
1189
1121
1099
In the period under review the cost to collect 65336261419 State
revenue was 1004914212 in direct expense of the Department of Revenue
or 1543 of total collections Fees and allowances allowed by law and re
tained by outside collecting agencies before the funds reached the Depart
ment of Revenue amounted to 1019516836 or 1565 of the total col
lections making total cost of collecting the revenue 2024431048 which is
3108 of the total collections592
DEPARTMENT OF REVENUE
In the fiscal year ended June 30 1966 State revenue collections were
59351175381 and were collected at a departmental cost of 893019214
or 1504 and fees and allowances retained by outside agencies amounted to
792791509 or 1336 making the total collection cost 1685810723 or
2840 of the total collections
In the fiscal year ended June 30 1965 State revenue collections were
52890353591 and were collected at a departmental cost of 838479357
or 1585 and fees and allowances retained by outside agencies amounted to
530486864 or 1003 making the total collection cost 1368966221 or
2588
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
Travel expense vouchers are approved by the Director of each unit and
submitted to the Comptrollers office for payment Travel expense vouchers
are being checked also by the Fraud and Intelligence Unit
Certain travel expense vouchers are being investigated at this time and a
report of this investigation will be made at a later date
Mr Hiram K Undercofler retired as Revenue Commissioner effective
January 1 1967 Mr Undercofler was under bond of 10000000 Mr John G
Stith served as Revenue Commissioner from January 1 1967 to January 13
1967 Mr Stith was bonded for 10000000
Mr Peyton S Hawes was appointed Revenue Commissioner on January
13 1967 Mr Hawes has filed surety bond in the sum of 10000000
Mr Paul L Hanes Deputy State Revenue Commissioner is bonded for
10000000 All other employees of the Department of Revenue are bonded
for 10000000 under Public Employees Blanket Bond Tag agents are bonded
in varying amounts from 500000 to 2500000 The Department of Revenue
also holds a policy covering loss of money and securities

593
SECRETARY OF STATE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Available Cash
Budget Fund 7201295
State Revenue Collections Fund 851
Private Trust and Agency Funds 7250
Total Current Assets 7209396
LIABILITIES RESERVES AND DEFICIT
CURRENT LIABILITIES
Budget FundAccounts Payable 5304459
RESERVES
Budget Fund
For Contracts to Mature 1899500
State Revenue CollectionsTo be Transferred to
State Treasury 851
Private Trust and Agency Funds 7250 1907601
DEFICIT
From Operations 2664
Total Current Liabilities Reserves andDeficit 7209396594
SECRETARY OF STATE
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations247125000
Budget B alancing Adj ustments 7 36341
Total Appropriations247861341 i
Revenue Retained
Rents 00
Earnings from Services 615252
Total State Revenue Allotments2484 76593 2494 57043
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 5111879
STATE REVENUE COLLECTIONS
Unfunded Revenue Collections7906723
CASH BALANCES JULY 1st
Budget Fund 25939002
Private Trust Funds 5750
State Revenue Collections Unfunded 79075 74
279534075 265223801
1966
2 482 550 00
260000
4013 75
5406 68
40 367 71
17 431 06
38181 63
4250
96 506 80

SECRETARY OF STATE
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees116026328
Employers Contributions for
Retirement 6392819
Social Security 3412590
Health Insurance 1897469
Total Personal Services127729206
Travel Expense 12051458
Supplies and Materials 4771610
Communications 8727964
Heat Lights Power and Water 196651
Printing and Publicity 18029115
Repairs and Alterations 4398576
Rents
Regular 1137059
Authority Rentals 81500000
Insurance and Bonding 103600
Contracts with State Agencies 63637
Indemnities 18600
Equipment Purchases 7902394
Miscellaneous 584430
Total Expense267214300
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 51103 79
CASH BALANCES JUNE 30th
Budget Fund 7201295
Private Trust Funds 7250
State Revenue Collections Unfunded 851
2795340 75
1966
91299286
52466 32
2423958
15 788 90
100548766
11213001
44 209 26
103 532 80
652915
92 833 52
13 895 86
1360803
81500000
78300
4 989 02
3700
54 382 01
5 944 72
2 273 36204
40 352 71
259 39002
5750
79075 74
2 652 23801596
SECRETARY OF STATE
COMMENTS
FINANCIAL CONDITION
The Secretary of State ended the fiscal year on June 301967 with a deficit
of 2664 from operations after providing the necessary reserve of 5304459
to cover outstanding accounts payable and reserving 1899500 for contracts
to mature 851 for State revenue collections to be transferred to the State
Treasury and 7250 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 1967 as
detailed in the unit report amounted to 111473458
The 111473458 State revenue collected together with the 7907574
cash in hand July 1 1966 made a total of 119381032 Of this amount
119380181 was transferred to the State Treasury leaving a balance of
851 on hand at June 30 1967 to be transferred to the State Treasury in the
next fiscal period
State revenue collections for the past three years are compared in the
following statement
YEAR ENDED JUNE 30th
STATE REVENUE COLLECTIONS 1967
General Fees 26 34946
Corporation Registration Fees 3623412
Corporation Charter Fees
Domestic 7004882
Foreign 1028000
Building and Loan Association Fees 1 77500
Notary Public Fees 2827000
Security Fees 11963315
Trade Mark Registration Fees 200345
Fees from Applicants for Examina
tion and Registration for Profes
sions through the Office of the
Joint Secy of Examining Boards 82014058
1966
2731463
34 959 44
96 86610
1366200
212750
2893000
143 339 53
3 354 40
1965
21637 59
42 524 56
68 985 33
991850
172500
2434300
8932649
1 786 75
789 954 64 731 388 29
111473458 114050824 99163551
597
SECRETARY OF STATE
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 1967 were
247125000 with budget balancing adjustments of 736341 making a
total appropriation of 247861341
In addition to the 247861341 total appropriation 615252 was re
ceived from sales making total State revenue allotment for the fiscal period
248476593
The 248476593 net State revenue allotment together with the
25939002 on hand at the beginning of the fiscal period made a total of
274415595 available with which to meet expenditures approved on budget
for the year ended June 30 1967
267214300 of the available funds was expended for budget items of ex
pense and 7201295 remained on hand June 30 1967 the end of the fiscal
year
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the following
statement
YEAR ENDED JUNE 30th
EXPENDITURES 1967 1966 1965
BY DIVISION
General Administration
Constitutional Office 56113923 41427708 39369119
Commissions 3839414 3148542 2785692
Securitles 3150967 2411247 2612242
offrBuicnng
State Properties 00 409085 25962
Building and Loan Associations 243194 254704 181990
Administrative Procedures 14844483 4214770 00
Election Laws 255632 124793 00
78447613 52993978 48273343
Archives and History 115088208 107688501 9JJ06577
Microfilm of Records 6580915 7226224 7084877
State Museum 4401551 3339095 2772681
Examining Boards of Education 62696013 56088406 49128854
267214300 227336204 204966332598
SECRETARY OF STATE
YEAR ENDED JUNE 30th
EXPENDITURES Contd 1967 1966 1965
BY OBJECT
Expense
Personal Services
Salaries Wages Per Diem
andFees116026328 91299286 78993654
Employers Contributions for
Retirement 6392819 5246632 4283883
Social Security 3412590 2423958 1761218
Health Insurance 1897469 1578890 1307922
Total Personal Services1277 29206 1005487 66 863466 77
Travel Expense 12051458 11213001 11049735
Supplies and Materials 47 71610 44209 26 40 72144
Communications 8727964 10353280 9542050
Heat Lights Water 196651 652915 905067
Printing and Publicity 18029115 9283352 5499553
Repairs and Alterations 43985 76 13 895 86 18 59119
RentsRegular 1137059 1360803 1792752
Authority Rental 81500000 815000 00 81500000
Insurance and Bonding 103600 78300 72700
Indemnities 18600 3700 3200
Contracts with State Agency 63637 498902 72631
Equipment Purchases 79023 94 54 38201 16684 67
Miscellaneous 584430 594472 582237
267214300 227336204 204966332
Number of Employees on Payroll
June30th 177 153 146
GENERAL
The Secretary of State Ben W Fortson Jr is bonded in the amount of
1000000 as required by law Mr Cecil Lamar Clifton JointSecretary
State Examining Boards is bonded in the amount of 1500000 All em
ployees of the office of the Secretary of State are bonded for 1000000 under
Public Employees Blanket Bond

SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cask m Bank
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
RESERVES
Private Trust and Agency Funds luou
SURPLUS M
For Operations
Total Current Liabilities Reserves and Surplus 66 83368600
SECRETARY OF STATE
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 55000000
Budget Balancing Adjustments 68065
Net Appropriations 54931935 53500000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 888582
CASH BALANCES JULY 1st
Budget Fund 11218337
Private Trust Funds 00
67038854 56606646
1966
53500000
00
725048
2379073
2525
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
601
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 25209828
Employers Contributions for
Retirement 1297916
Social Security 883592
Health Insurance 421569
Total Personal Services 27812905
Travel Expense 143965
Supplies and Materials 2004634
Communications 62734
Heat Lights Power and Water 4675611
Printing and Publicity 138500
Repairs and Alterations
Regular 1236402
Special 14234832
Rents
Regular 53414
Authority Rentals 8500000
Insurance and Bonding 10000
Indemnities 1278
Equipment Purchases 159305
Miscellaneous 3 078 52
Total Expense 59467954
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 887532
CASH BALANCES JUNE 30th
Budget Fund 6682318
Private Trust Funds 1050
1966
21775795
10 52583
6445 64
3 50521
23823463
93962
21353 78
64507
44005 66
1 340 00
12 784 20
7425 32
59094
85 000 00
27 385 99
1 351 50
409129
145936
44660736
727573
11218337
00
67038854 56606646602
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 States Executive Department but
were transferred to the Secretary of States office by Executive Order dated
January 11 1955
FINANCIAL CONDITION
The Public Buildings and Grounds Fund ended the fiscal year on June 30
1967 with no surplus after providing the necessary reserve of 6682318 for
liquidation of outstanding accounts payable and reserving 1050 for Private
Trust and Agency Funds held on this date
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the fiscal year ended June 30 1967 for the cost of
operating the buildings and grounds at the State Capitol Executive Mansion
and Confederate Cemeteries was 45000000 An additional appropriation of
10000000 was made for special repairs making a total appropriation of
55000000 less 68065 budget balancing adjustment leaving a net appro
priation of 54931935
The 54931935 net State revenue allotment together with the 11218337
cash balance on hand at the beginning of the fiscal period made a total of
66150272 available with which to meet expenditures approved on budget
for the year ended June 30 1967
59467954 of the available funds was expended for budget items of ex
pense and 6682318 remained on hand June 30 1967 the end of the fiscal
year
Expenditures for the Public Buildings and Grounds Fund for the past
three years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1967 1966 1965
Capitol 55939501 32332331 46473552
Mansion 2954024 11726626 11698220
Confederate Cemeteries 574429 601779 544438
59467954 44660736 58716210mmmm

603
SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
YEAR ENDED JUNE 30th
BY OBJECT 1967 1966
1965
Personal Services
Salaries Wages Per Diem and Fees 25209828
Employers Contributions for
Retirement 1297916
Social Security 883592
Health Insurance 421569
Total Personal Services 27812905
Travel Expense 143965
Supplies andMaterials 2004634
Communications 62734
Heat Lights and Water 4675611
Printing and Publicity L 38500
Repairs and Alterations
Regular 1236402
Special 14234832
Rents
Regular 53414
Authority Rental 8500000
Insurance and Bonding 10000
Indemnities 127800
Equipment Purchases 159305
Miscellaneous 307852
59467954
Number of Employees on Payroll
June 30th 49
21775795 20763145
1052583
644564
350521
23823463
93962
2135378
64507
4400566
134000
1278420
742532
59094
8500000
2738599
135150
409129
145936
970629
550566
3297 78
22614118
222852
1895409
1 71691
4588203
356946
1076990
17106703
51523
8500000
1464178
134700
374186
158711
44660736 58716210
53
50605
TEACHERS RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
STATEMENT OF ASSETS AND LIABILITIES
JUNE 30 1967
WITH COMPARATIVE FIGURES FOR 1966
ASSETS 1967 1966
Benefit Fund
Casll 563675787 373687027
Due from State Treasurer 12461919 00
Investments at cost Note34622663357 30563499637
35198801063 30937186664
Expense FundCash 547815 19 30
35199348878 30939164094
LIABILITIES
Benefit Fund
Due to State Treasurer 000 23186090
Fund Balance
Members contributions and interest thereon 11904957042 10470625688
Pension accumulation Note 333293844021 20443374886
Total Fund Balance35198801063 30914000574
35198801063 30937186664
Expense FundFund Balance 547815 19774 30
35199348878 30939164094
See accompanying notes to financial statements
From audit report by Peat Marwick Mitchell Co Accountants and
Auditors
Note Classification and distributions have been changed for purposes of the
Department of Audits Annual Report607
TEACHERS RETIREMENT SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
1 Accounting Principles
a Authorizing legislation
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 deter
mined by proper legal authority that certain State employees
other than teachers who are actively engaged in educational work
are also eligible to participate
b Operations
The books and records and financial statements of the Teachers
Retirement System of Georgia are maintained generally on a cash
basis except for the account receivable payable from the State of
Georgia This account receivable is based on a calculation of match
ing funds on reported salaries for the year
Furniture fixtures and office equipment have not been capitalized in
accordance with established practice of the System
2 Investments
Investments are carried at cost on the books Recognition of premium
and discount on bonds is taken only when the securities are sold Ac
crued interest receivable is not reflected in the cash basis statements
presented herewith
3 Fund BalancePension Accumulation
At June 30 1965 the liability for future benefits to covered employees
as computed by the Systems consulting actuaries exceeded the
pension accumulation fund balance by 28439334800 The estab
lished rate of contributions includes a provision for prior service cost
No actuarial computation has been made since June 30 1965
4 Reclassifications
Certain figures for 1966 have been reclassified to conform with classifi
cations adopted in 1967608
TEACHERS RETIREMENT SYSTEM
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 2302304400
Budget Balancing Adjustments 77575458
Net Appropriations 2224728942
PUBLIC TRUST FUNDS
Contributions
Members 1957662427
State Contra Budget Fund Payment 2182574057
Income on Investments 1407289756
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 190550
CASH BALANCES JULY 1st
Budget Fund 1977430
Public Trust Funds 373687027
8148110189
1966
2029216700
135908695
1893308005
1644743912
1867123109
1346131589
64195
1287806
551090146
7303748762

TEACHERS RETIREMENT SYSTEM
DISBURSEMENTS
BUDGET FUND
Expense 196
Personal Services
Salaries Wages Per Diem and Fees 19857314
Employers Contributions for
Retirement 787704
Social Security 334962
Health Insurance 183800
Total Personal Services 21163780
Travel Expense 124604
Supplies and Materials 694551
Communications 765308
Printing and Publicity 100743
Repairs and Alterations 103686
Rents 115031
Insurance and Bonding 62100
Pensions and Benefits
To Public Trust Fund 2182574057
Contracts with State Agencies 8826681
Miscellaneous 13950
Total Expense 2214544491
Outlay
EquipmentNew 169199
Total Expense and Outlay 2214713690
PUBLIC TRUST FUNDS
Investments 4273072467
Pensions and Benefits 1084465013
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 190550
CASH BALANCES JUNE 30th
Budget Fund 11992682
PublicTrust Funds 563675787
8148110189
1966
17297873
699228
267707
178000
t 18442808
138606
621701
499009
106905
126438
176946
13830
1867123109
5158755
24084
1892432191
186190
1892618381
4087350761
948050968
64195
1977430
373687027
7303748762611
STATE TREASURY
ADMINISTRATION ACCOUNT
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
CarrithersWallaceCourtenay
SURPLUS
Surplus Appropriated Funds to be Transferred to the State
Treasury
Total Current liabilities and Surplus
6480
6480
00
6480612
STATE TREASURY
ADMINISTRATION ACCOUNT
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 12250000 12250000
Budget Balancing Adjustments 3 58114 394000
Net Appropriations 11891886 11856000
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 26064 26064
CASH BALANCES JULY 1st
Budget Fund 704098 00
12622048 11882064
DISBURSEMENTS
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 9833432
Employers Contributions for
Retirement 514015
Social Security 223412
Health Insurance 144000
Total Personal Services 10714859
Travel Expense 82932
Supplies and Materials 131698
Communications 517603
Printing and Publicity 258554
Repairs and Alterations 684413
Insurance and Bonding 169000
Equipment Purchases 25445
Miscellaneous 5000
Total Expense 12589504
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 26064
CASH BALANCES JUNE 30th
Budget Fund 6480
90796 82
471523
119246
140000
9810451
1958 83
104644
4229 75
221413
2031 36
80000
106400
7000
111 51902
26064
704098
12622048 11882064613
STATE TREASURY
ADMINISTRATION ACCOUNT
COMMENTS
FINANCIAL CONDITION
The State Treasury Administration Account ended the fiscal year on
June 30 1967 with no surplus after providing the necessary reserves of
6480 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 1967 was 12250000 This was reduced to
11891886 by budget adjustment of 358114 under provisions of State law
The current years appropriation of 11891886 together with the cash
balance of 704098 on hand at the beginning of the fiscal period made a
total of 12595984 available
12589504 of the available funds was expended in the year for budget
approved items of current expense leaving a cash balance of 6480 on hand
at the end of the current fiscal year

an614
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
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and Fees 9833432 9079682 8409633
Employers Contributions for
Retirement 514015 471523 1166132
Social Security 223412 119246 134366
Health Insurance 144000 140000 137000
Total Personal Services 10714859 9810451 9847131
Travel Expense 82932 195883 218145
Supplies and Materials 131698 104644 1853 86
Communications 517603 422975 412492
Printing and Publicity 258554 221413 74978
Repairs and Alterations 684413 203136 199486
Insurance and Bonding 169000 80000 614900
Equipment Purchases 25445 106400 140335
Miscellaneous 5000 7000 24800
12589504 11151902 11717653
Number of Employees on Payroll June
June 30th
12
12
10
GENERAL
The State Treasurer Mr Jack B Ray is bonded for 20000000 as re
quired by law
All employees of the State Treasury are under Public Employees Blanket
Bond in the amount of 25000000 A Comprehensive Dishonesty Disap
pearance and Destruction Policy is in force in the amount of 30000000
615
STATE TREASURY
SINKING FUND
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations
Budget Balancing Adjustments
Total Appropriations
udgund08 JTOT m 4700 1M7500
KS i5505
2698000 2698000
000
00
000
DISBURSEMENTS
BUDGET FUND
Expense
Interest m
OnFixedDebt a0
CASH BALANCES JUNE 30th
Budget Fund 1147500 1147500
SSSrSS 50500 1550500
2698000 2698000
Note There was no activity in this account in the fiscal years ended June 30
1966 and June 30 1967

CURRENT ASSETS
Cash in Banks
CURRENT LIABILITIES
None
RESERVES
For Building Program 8089930
SURPLUS
For Operations
617

TY COBB BASEBALL MEMORIAL COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
LIABILITIES RESERVES AND SURPLUS
8089930
000
00
Total Current Liabilities Reserves and Surplus 8089930
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 Assets618
TY COBB BASEBALL MEMORIAL COMMISSION
CASH RECEIPTS 1967
Total Appropriations 11000000
Revenue Retained
Donations 1008480
Interest Earned 1451 76
1966
BUDGET FUND
State Revenue Allotments
Appropriations 000 000
Budget Balancing Adjustments 11000000 00
000
433600
153922
Total State Revenue Allotments 12153656 587522
CASH BALANCES JULY 1st
Budget Fund
53 64010
47 764 88
17517666 5364010
DISBURSEMENTS
BUDGET FUND
Outlay
Lands Bldgs and Permanent Improvements
Personal Services
Salaries Wages Per Diem and Fees 432714
Insurance and Bonding 12500
Contracts 89 82522
Total Outlay 9427736
CASH BALANCES JUNE 30th
Budget Fund 8089930
175176 66
000
00
00
000
53 64010
53 64010
619
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
706710
Provisions of the Act of the General Assembly creating the Commission
are quoted in part in the unit report
Members and Honorary Members of the Ty Cobb Baseball Memorial
Commission appointed under provision of Legislative Act of March 7 1962
are listed in the unit report
FINANCIAL CONDITION
The Ty Cobb Baseball Memorial Commission had no surplus on June 30
1967 after reserving 8089930 for the building program
AVAILABLE REVENUE AND OPERATING COSTS
Total revenue of the Ty Cobb Baseball Memorial Commission in the year
ended June 30 1967 amounted to 12153656 of which 11000000 was
provided by State budget balancing adjustment 145176 was received for
interest on investments and 1008480 from donations
The 12153656 total State revenue allotment together with the
5364010 cash balance on hand at the beginning of the fiscal year made
total funds available of 17517666 in the year ended June 30 1967
127736 of the available funds was expended in the year for construc
tion and 8089930 remained on hand June 30 1967
GENERAL
L Roberts Greer SecretaryTreasurer of the Commission is bonded in
the amount of 1000000

621
VETERANS SERVICE BOARD
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cask in Banks and in State Treasury
Budget Fund 87061629
Accounts Receivable
U S Government
VA Operational Support Georgia State
War Veterans Home 8264000
0utlay 98541000 106805000
Total Current Assets 193866629
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Stuart Office Supply Company 19500
RESERVES
For Contracts to Mature
ArchitectNursing Home 1608000
ContractorNursing Home153332732 154940732
For Capital Outlay Approved by Budget Bureau 287818 86
For State Funds 1860511
For Federal Funds 8264000 193847129
SURPLUS
None 00
Total Current Liabilities Reserves
and Surplus 193866629622
VETERANS SERVICE BOARD
CASH RECEIPTS 1967
BUDGET FUND
State Revenue Allotments
Appropriations 52988000
Budget Bal ancing Adj ustments 471 899 71
1966
346 75000
395 76234
Total Appropriations100177971 74251234
Revenue Retained
GrantsU S Government 31174750 27288283
Total State Revenue Allotments1313 527 21 101539517
PRIVATE TRUST FUNDS
Private Trust Fund Receipts
45000
45000
CASH BALANCES JULY 1st
Budget Fund 37214899
61320
1 68612620 101645837623
VETERANS SERVICE BOARD
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 2672514
Employers Contributions for
Retirement 173296
Social Security 98672
Health Insurance 53452
Total Personal Services 2997934
Travel Expense 116134
Supplies and Materials 82932
Communications 76424
Printing and Publicity 3500
Repairs and Alterations 183 65
Rents 900
Contracts with State Agencies 57846161
Equipment Purchases 66990
Miscellaneous 3800
Total Expense 61213140
1966
2147843
1309 76
71325
42956
2393100
80323
61023
69880
9794
15279
450
58859250
74528
3280
61566907
Outlay
Lands Bldgs and Permanent Improvrments
Personal Services
Salaries Wages Per Diem and Fees 5117911
Travel Expense 00
Supplies and Materials 5000
Printing and Publicity 26322
Miscellaneous 10750
Contracts 15049368
E quipmentNew 83500
Total Outlay 20292851
Total Expense and Outlay 81505991
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 45000
CASH BALANCES JUNE 30th
Budget Fund 87061629
1 68612620 1
2814000
5031
00
00
00
00
00
2819031
64385938
45000
37214899
01645837624
VETERANS SERVICE BOARD
COMMENTS
The Veterans Service Board is designated as the agency of the State of
Georgia to receive Federal aid under Title 24 U S Code Annotated Section
134 and is authorized and directed to receive from the U S Veterans Ad
ministration or any other agency of the United States Government 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 reim
bursements 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 provides
All Federal funds received by the Veterans Service Board and paid
into the State treasury are hereby continually appropriated to the
Veterans Service Board in the exact amounts for the care and support of
disabled war veterans as received from the Federal Government This is
not intended as a limitation upon the power of the General Assembly to
make such additional appropriation to provide for the care and support
of disabled veterans as it may from time to time see fit to make
FINANCIAL CONDITION
The Veterans Service Board ended the fiscal year on June 30 1967 with no
surplus available for operations after providing reserves of 19500 for liquida
tion of outstanding accounts payable and reserving 154940732 for con
tracts to mature 28781886 for capital outlay 1860511 for State Funds
and 8264000 for Federal Funds
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
State appropriation for the operation of the Veterans Service Board for
the year ended June 30 1967 was 52988000 and 47189971 budget
balancing adjustment making a total appropriation of 100177971
In addition to the 100177971 provided as the current years appropria
tion 31174750 was received from the Federal Government making total
State revenue allotment for the fiscal year 131352721
625
VETERANS SERVICE BOARD
The 131352721 total State revenue allotment together with the
37214899 cash balance on hand at the beginning of the fiscal period made a
total of 168567620 available with which to meet expenditures approved on
budget for the year ended June 30 1967
61213140 of the available funds was expended for budget items of ex
pense 20292851 for capital outlay and 87061629 remained on hand
June 30 1967 the end of the fiscal year
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1967 1966 1965
Personal Services
Salaries Wages Per Diem and FeesS 2672514 2147843 1996162
Employers Contributions for
Retirement 173296 130976 120930
Social Security 98672 71325 62965
Health Insurance 53452 42956 39922
Total Personal Services 2997934 2393100 2219979
Travel Expense 116134 80323 31792
Supplies and Materials 82932 61023 12820
Communications 76424 69880 59310
Printing and Publicity 3500 9794 00
Repairs and Alterations 18365 15279 2550
Rents 900 450 675
Contracts with State Agencies 57846161 58859250 49597947
Equipment Purchases 66990 74528 169221
Miscellaneous
Dues and Subscriptions 3800 3280 2500
TotalExpense 61213140 61566907 52096794
OUTLAY
Land Buildings and Improvements 20292851 28190 31 00
Total Expense and Outlay 81505991 64385938 52096794
Number of Employees on Payroll
June 30th 7 7 6
GENERAL
The Veterans Service Board is composed of the members as listed in the
unit report
627
STATE DEPARTMENT OF VETERANS SERVICE
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank
Budget Fund 535505
Accounts Receivable
U S Government au
Total Current Assets 807133
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable swww
SURPLUS
Surplus Appropriated Funds to be transferred to the
State Treasury 5204
Total Current Liabilities and Surplus 807133628
STATE DEPARTMENT OF VETERANS SERVICE
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations101000000 96900000
Budget Balancing Adjustments 4441 35 12 75038
Net Appropriations100555865 95624962
Revenue Retained
GrantsU S Government 2679814 909148
Earnings from Services 1652 4000
Total State Revenue Allotments1032 373 31 96538110
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1879902 1074136
CASH BALANCES JULY 1st
Budget Fund 1244691 324403
106361924 97936649

STATE DEPARTMENT OF VETERANS SERVICE
629
DISBURSEMENTS 1967
BUDGET FUND
Expense
Personal Services
Salaries Wages Per Diem and Fees 74740555
Employers Contributions for
Retirements 44628
social Security 809483
Health Insurance 1481463
Total Personal Services 83776129
TravelExpense 8MJJ68
Supplies and Materials J1
Communications TxZ
Heat Lights Power and Water l33
Printing and Publicity I
Repairs and Alterations 383413
Rents 3
Insurance and Bonding 44uu
Pensions Confederate Widows 8896935
Contracts with State Agencies 311852
Equipment Purchases 6718
Miscellaneous
Total Expense103946517
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements i 9
CASH BALANCES JUNE 30th
Budget Fund 535505
106361924
1966
661 79219
4139378
2124129
1312742
73755468
3257594
9748 54
3057929
137308
695950
227275
1144370
71061
9998500
350341
1900424
46748
95617822
10 74136
1244691
97936649630
STATE DEPARTMENT OF VETERANS SERVICE
COMMENTS
FINANCIAL CONDITION
The State Department of Veterans Service ended the fiscal year on June
30 1967 with a surplus of 520426 in operating funds to be transferred to
the State Treasury in the next fiscal period after providing the necessary
reserve of 286707 for liquidation of outstanding accounts payable
AVAILABLE DEPARTMENTAL REVENUE AND
OPERATING COSTS
OPERATING ACCOUNT
State appropriation for the operation of the State Department of Veterans
Service for the year ended June 30 1967 was 92000000 less 356670
budget balancing adjustment leaving a net appropriation of 91643330
In addition to the 91643330 provided as the current years appropriation
1652 was received from voiding outstanding checks and 2679814 from
the U S Government making net State revenue allotment for the year
94324796
The net State revenue allotment of 94324796 together with the
1244691 cash balance on hand at the beginning of the fiscal period made a
total of 95569487 available with which to meet expenditures approved on
budget for the year ended June 30 1967
95033982 of the available funds was expended for budget items of ex
pense and 535505 remained on hand June 30 1967 the end of the fiscal
year
CONFEDERATE PENSIONS
State appropriation for payment of pensions and ordinaries fees in the
fiscal year ended June 30 1967 was 9000000 less 87465 budget balancing
adjustment making a net appropriation of 8912535
From the 8912535 available funds 15600 was paid in fees to county
ordinaries and 8896935 in pensions to widows of Confederate soldiers
leaving no cash balance on June 30 1967
631
STATE DEPARTMENT OF VETERANS SERVICE
COMPARISON OF OPERATING COSTS
OPERATING ACCOUNT
Expenditures for the operating costs of the Department for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 67 1966 1965
PSiWageesPerDiemandFees 74724955 66162419 63382549
Employers Contributions for
Retirement 4744628
Social Security 2809483
Health Insurance 148M63
Total Personal Services 83760529
Travel Expense 3349968
Supplies and Materials 871768
Communications 3496239
Heat Lights Power and Water 133898
Printing and Publicity 7 2720
Repairs and Alterations 3 83412
Rents 1243
Insurance and Bonding 448
Equipment Purchases 671817
Contracts with State Agencies
Merit System 311852
Miscellaneous 63633
41 393 78
2124129
1312742
73738668
3257594
974854
3057929
137308
695950
227275
11443 70
71061
1900424
3 50341
46748
39 580 11
24131 85
12 624 33
71016178
37 540 53
784045
31 94498
137019
655645
362354
11 86690
59400
15 029 36
1 953 86
1015 60
95033982 85602522 82949764
Number of employees on Payroll
June 30th
145
150
148632
STATE DEPARTMENT OF VETERANS SERVICE
Pension payments and ordinaries fees are compared in the following
statement
TEAR ENDED JUNE 30th
1967
1966
1965
PENSION PAYMENTS
Widows of Confederate Soldiers 8875935 9977000 11088000
Widows of Confederate Soldiers in
Soldiers Home
21000
21500
24000
8896935 9998500 11112000
ORDINARIES FEES
Fees Based on 200 Per Year
Per Pensioner
NUMBER ON PENSION ROLLS
AT JUNE 1st
Widows of Confederate Soldiers
Widows of Confederate Soldiers in
Soldiers Home
15600
16800
19000
72 79
3 4
75 83
GENERAL
Membership of the Board of the State Department of Veterans Service
is listed in the unit report
The Director of the Department Peter Wheeler is bonded in the amount
of 2000000 All employees of the State Department of Veterans Service are
bonded for 250000 under Employees Blanket Bond The following named
employees are bonded under the same blanket bond as follows
Elmer Barfield 750000
Calvin Cruse 750000
Lena V Dixon 750000
Martha J Florence 750000
Fred N Phillips 750000
Cooper B Scott 750000
George E Shehane 750000
R H Tomlinson Jr 1750000
Bond is payable to Peter Wheeler Director of the State Department of
Veterans Service or his successors in office Premium has been paid to Janu
ary 10 1968FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET
JUNE 30 1967
WITH COMPARATIVE FIGURES FOR 1966
ASSETS
C1SENT ASSETS 323
Inventories at lower of cost firstin flrstout
Accrued Interest Receivable 31250 00
Prepaid insurance 987u 115036
Total Current Assets 10061459 7305776
PROPERTY PLANT AND EQUIPMENT AT COST
Land and Land improvements 9683065 9683065
Bunding and Structures JL00 jl
Equipment and Fixtures 7387205
Roads and Bridges 174272 i
42996642 42769762
Less Accumulated Depreciation 7973494 6923398
Net Property Plant and Equipment 35023148 35846364
45084607 43052140
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable Q
Amounts Withheld for Taxing Authorities etc 165401 t8
Sales Tax Unremitted 65368 70a81
Total Accounts Payable 660940 1198508
Accrued Expenses 45427
Total Current Liabilities 805399 1243935
Deferred LiabilityDue to State Treasurer Note 2 20000000 20000000
Fund Balance47908 31808205
45084607 43052140
See Accompanying Notes to Financial Statements635
FRANKLIN D EOOSEVELT WARM SPRINGS MEMORIAL COMMISSION
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1967
1 History and Board Members
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 per
petuate the memory of the late Franklin D Roosevelt The Commis
sion 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 ex
pire their successors are chosen by a majority of the members of the
Commission for terms of seven years each except that any person chosen
to fill a vacancy shall serve only for the unexpired term The present
members and the expiration of their respective terms are listed in the
unit report
2 Due to State Treasurer
Concurrent with the original enabling legislation in 1946 the General
Assembly appropriated 20000000 to implement the provisions
thereof The appropriation provided that the Commission shall treat
this appropriation as a loan and shall repay it to the State of
Georgia out of the first funds available for this purpose after the
Memorial has been completed636
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Revenue Retained
Donations 347 2359
Interest Earned 118362 81337
Earnings from Services 16504700 13402857
Total State Revenue Allotments 16623409 13486553
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 642214 498154
CASH BALANCES JULY 1st
Budget Fund 3536204 2209277
Private Trust Funds 70021 72975
20871848 16266959
637
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
DISBURSEMENTS I967 1966
BUDGET FUND
Expense
Personal Services R R
Salaries Wages Per Diem and Fees 7011824 6612482
Employers Contributions for
Retirement and Social Security 524330 447b7
Health Insurancejlj
S SS
Travel Expense 9 772 33 674100
Supplies and Materials J 168035
Communications 65
Heat Lights Power and Water J
Printing and Publicity
Repairs and Alterations JJJeo
Rents 240740
Insurance and Bonding
Contracts with State Agencies JJJJJ
Miscellaneous
12803843 11801706
Total Expense
Outlay
Lands Buildings and Permanent Improvements
Contracts m 22755i
EquipmentNew
355785 357920
Total Outlay
Total Expense and Outlay 13159628 12159626
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements 640992 aonUB
CASH BALANCES JUNE 30th 69
BudgetFund ma
Private Trust Funds
20871848 16266959

i amaaa
639
GEORGIA WATERWAYS COMMISSION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
ASSETS
CURRENT ASSETS
Cash in Bank 227 72
Budget Fund
LIABILITIES AND SURPLUS
CURRENT LIABILITIES Q
Accounts Payable
SluSus Appropriated Funds to be Refunded to State Treasury 122772
q i 227 70
Total Current Liabilities and Surplus640
GEORGIA WATERWAYS COMMISSION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 000 000
Budget Balancing Adjustments 00 00
Total Appropriations oOO
CASH BALANCES JULY 1st
Budget Fund 135960
135960 177391
000
177391
DISBURSEMENTS
BUDGET FUND
Expense
Travel Expense q00
Supplies and Materials 2879
Communications 2809
Insurance and Bonding 7500
Total Expense 13188
CASH BALANCES JUNE 30th
Budget Fund 22772
135960 177391
37986
2067
1378
00
41431
1 359 60

641
GEORGIA WATERWAYS COMMISSION
COMMENTS
INTRODUCTION
The Georgia Waterways Commission was created by the General Assembly
of Georgia approved December 10 1953 and further expanded by an Act of
the General Assembly approved March 13 1957
It is an Agency of the State of Georgia to which is assigned the respon
sibility 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 ol
Americas Waterways
Members of the Board are listed in the unit report
FINANCIAL CONDITION
The Georgia Waterways Commission ended the fiscal year on June 30
1967 with a surplus of 122772 This surplus of 122772 should be refunded
to the State Treasury since State law requires that all appropriated funds
remaining unexpended and not contractually obligated at June 30 1967
shall lapseSTATE BOARD OF WORKMENS COMPENSATION
CONSOLIDATED BALANCE SHEET
JUNE 30 1967
CURRENT ASSETS
Cash in Bank
Budget Fund
ASSETS
643
635806
LIABILITIES RESERVES AND SURPLUS
SlufpLlusSAppropriated Funds to Transferred toState Treasury 635806644
STATE BOARD OP WORKMENS COMPENSATION
CASH RECEIPTS 1967 1966
BUDGET FUND
State Revenue Allotments
Appropriations 52673700 51267600
Budget Balancing Adjustments 5 35827 7272
Net Appropriations 52137873 51260328
Revenue Retained
Earnings from Services 35639 33285
Total State Revenue Allotments 52173512 51293613
PRIVATE TRUST FUNDS
Private Trust Fund Receipts 1940702 1044116
CASH BALANCES JULY 1st
Budget Fund 2333637 00
Private Trust Funds 00 1250
56447851 52338979
645

STATE BOARD OF WORKMENS COMPENSATION
DISBURSEMENTS 1967
BUDGET FUND
Expense
personal Services
Salaries Wages Per Diem and Fees 412337 di
Employers Contributions for
Retirement u91573
Social Security
Health Insurance
Total Personal Services i6lfafn
Travel Expense
Supplies and Materials 16 687 12
Communications gg
Printing and Publicity
Repairs and Alterations
Rents 5854 88
Regular 2500000
Authority Rentals
Insurance and Bonding
Contracts with State Agencies
Indemnities
Equipment Purchases 369 98
Miscellaneous
TotalExpense 53871343
PRIVATE TRUST FUNDS
Private Trust Fund Disbursements
CASH BALANCES JUNE 30th g
BudgetFund
Private Trust Funds
56447851
1966
37786749
25398 70
9 79238
755187
42061044
9 672 60
916747
1302711
96559
161994
739137
2500000
14000
130247
8962
37815
23500
48959976
1045366
2333637
00
52338979646
STATE BOARD OF WORKMENS COMPENSATION
COMMENTS
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal year on
June 30 1967 with a surplus of 635806 in operating funds to be trans
ferred to the State Treasury in the next fiscal period
STATE REVENUE COLLECTIONS
The State Board of Workmens Compensation is the revenue collecting
agency for assessments on employers electing to come under the provisions
of the Workmens Compensation Act as provided by law
In the fiscal year ended June 30 1967 52582934 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 Workmens
Compensation for the year ended June 30 1967 was 52673700 less
535827 budget balancing adjustment leaving a net appropriation of
52137873
In addition to the 52137873 provided as the current years appropria
tion 35639 was received as fees for copies of records making net State
revenue allotment of 52173512
The net State revenue allotment of 52173512 and the 2333637 cash
balance on hand at the beginning of the fiscal period made a total of
54507149 available to cover the cost of operating the State Board of Work
mens Compensation in the fiscal year ended June 30 1967
53871343 of the available funds was expended for budget items of ex
pense and 635806 remained on hand June 30 1967 the end of the fiscal
year647
STATE BOAED OF WORKMENS COMPENSATION
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE W67 1966 1965
sTrSsagetper Diem and Fees 41233731 37786749 36012382
Employers Contributions for
Retirement 2769978 2539870 23 8302
Social Security H91573 9 79238 8 2633
Health insurance 817547 TLW 712809
Total Personal Services 46012829 42061044 39920836
7 p96 10 9 672 60 7 792 64
S i iSS
Communications lbbBM 7Q1 17
Printing and Publicity 91083 96559 79117
Repairs and Alterations 145978 161994 131913
ular 585488 739137 56W62
SoritvRentaY 2500000 2500000 2370183
Authority Rental
Insurance and Bonding 14000 14000
Indemnities
Contracts with State Agencies
State Computer Service Center 250250 00 w
MPritSvstem 108207 130247 12863
Mentbystem 464888
Equipment Purchases 656734 3785
Miscellaneous dbaaa
53871343 48959976 46652897
Number of Employees on Payroll
June 30th
61
61
61648
STATE BOARD OF WORKMENS COMPENSATION
GENERAL
On June 30 1967 the State Board of Workmens 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 Workmens Compensation in the amount of 1000000 W E Buck
ner is bonded as Director of the Workmens Compensation Act in and for the
State of Georgia in the amount of 1000000 Frank L Gross is bonded as
Director of the Workmens Compensation Board in and for the State of
Georgia in the amount of 1000000 James C Pullen is bonded for 1000000
as SecretaryTreasurer of the State Board of Workmens Compensation
Mrs Mary Lou Pope is bonded for 1000000 as Assistant SecretaryTreasurer
of the State Board of Workmens Compensation
Under provisions of Act of the General Assembly approved March 101964
neither the principal nor the surety on the bond of the head of any State
department or agency shall be liable for the failure of any employee of any
such department or agency for any public money coming into the hands of
such employee if such employee is bonded in an amount deemed adequate by
the head of the department or agency and the State Auditor
It is the recommendation of the State Auditor that all employees of the
State Board of Workmens Compensation be placed under Public Employees
Blanket Bond for an amount of not less than 1000000 coverage on each
Provisions of Legislative Act of March 10 1964 are quoted in Appendix
to the unit report pages 3132UNIVERSITY OF GEORGIA LIBRARIES
3 21DA G5357 327fl
IS