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 mmmnammm I IHMn IHHHnMHMH 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 m 8 d STATE REVENUE RECEIPTS CO lO o 00 rH CM OS CO co CD rt CM rH 8 w D3 O Ph 6 pa W H fa a s s fa m fa fa fa 4 fa o o P ll fa H W P Q fa Q H O n 2 5 o 3 rta bo h S fa a o t lH o rt a vx St o a 3 o 5 2 a s ftn fa 3 2 B c3 Eh I CM Tf OS OS CD CM 05 CO t rH CO CO 8 CM g TO CM CO CO M CO o CO CO rH OS tco t CO O CD CD Cf H CM Ti ITS 3 8 t co 0 OS CM OS M iH 03 CO o CO rH id s 5 cs rH o 8 CM rH 8 tCM rH t lO CO CD rH o CM 00 os CD COOS OS 03 CD rH rH rH 00 o 8 O CS CO CM os CO CD 1 coos CM 8 OS co co s co in t co c cJ h ft O 3 i bo 4j S O P H fa 0 f o fa O 02 O 03 Ph o fa 3 d fa Ph W pI o S rO 0 W rH OS CD Vfi i CM 65 8 CO o CO rt m 65 cd o Ph o rQ fa 65 fe rn fl cS CO a o eft Pi CO fa 03 S w rQ fa o rH CD CD lO rH CO CO CD rH 6 65 65 8 CO CO rH CD 1 rH M 1 a CD CO 3 u a 3 o 3 a j 0 3 a o 03 3 0 S CO CD s t o u CO CD w n o O fa Eh bfl 0 xffi STATE REVENUE RECEIPTS I fe a d 03 5 S o o 3 ti OS i t s fH C3 CO s o 00 CO co CM CO CO 8 8 8 m t oo CO to CO to CO CO s a CO 8 I 8 CM to 2 to O CO s g Cvi in CO 3 fcS 0 a 05 d i fj g 5 ma DO 8 OS 3 of CO ll CO CO 65 0 O be to CO 3 B 2 d 03 0 O a o Si J p 03 s fc n CO g 65 8 d S o d a M 3 O 3 o S to si S 2 co O C6 r n w o o d C3 O CD d ih CO to 8 3 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 01 o O CO o o o CO to OS t CO CM 2 CO s O CO 8 OS Q CD 8838 8 CO IQ CO CD on CM CO o w En S3 t o o D x Q O Eh CO S O 72 Eh 55 O Hi 5i S3 O Eh B m CO 2 2 fig S3 H PM O fad M OS w H S3 P o Q S3 H P p bo fl v CD 3 S hn T 9 S 3 n 3 CO s m 9 n p fl o o 5 sJ ft O 8 CO 8 05 CM CO CD CO lO CM CO CM t c I 8 8 88888 co 60 fl g C3 fl O 53 co o a n W fl 0 g fl a CO o3 fl cu CD to M CD ft O w Si n fl 2 ft It ai cu b CD CO 5 a a ft CO CIS pq o O fl CO co o co o CM CM O CO CM CO CO ft o o3 t v fl co 03 M O co Hi 2 ft ft 03 o o fl o Pfl O 03 H f ft ffl S fl o o O O CD CD fl O o o CO O 1 1 0 1 If 5b 03 o 1 s CO i Si r n fl 1 g O 0 CO CO co I 8888 8 ri w m CD ii CD CJ w O a s o CO D 60 8 88 CO CO lO 3 CO CO O CM CO 8 8 8 88 u 03 ft 03 fl s o o a CD to S S to fl o Ph 0 2 2 CD d 2 2 a 2 CS o h 3 uj til fl 03 w fl 53 fl a I o Ph a fl is j rt CD H rt 03 O a CD Oj P J t2 CQ o oci IN oo co to CM tf 8 Son co 9 iH oo STATE TREASURY 00 5 fr CD in CO CO O OS CO CO H Q in co ii o fr 8 is n h n b CD Tt fr CM CO h fr in o O M 4 f CM CN in CO 8 00 in in TH CO M CO H CO CO M CO H H O M rit H CO H H H o o CO in CM CM CM CO in rH O OS OS TO CO on e 3 OS OS t1 f OS o o in lO m 4 o CM f1 in OS CM 8 os 8 OS OS CO rH o M CD S s R 8 00 CO k OS CO CM io CO m ri t OS OS rH lO IO en in 1 fr 3 CO r fr CO CM CJ rH Ctt OS in CO t CM CO fr 00 o CM CM H O CO CO cm in CD fr OS rH CM CO CD in CM fr OS CO iri 1 g IO CM CO frf cd o CO CO H M t t H OS o in OS CO friH co iT rT CM CO CO rH CM rH CO 8 OS OS 8S 3 O O rH rl 88 rH fc CO CM CM CXI in os H co in cm CO t CM O rH CO CD O rH 00 m oo co H H a trH fr rH Tl rH T rH CM ti 8 in CO fr OS in OS tco CO in tco in fr CM fr in rH CO 00 OS O OS 00 fr 00 00 m in r CM CM CM CM free T rl CO H CO CM m frCO O CO fr OS O 00 H CO O IO 8 CO 8 g 8 fr OS rH Q CM O O 51 OS 00 OS CO CO rH in oo oo oo cm m co h in in OS rH H fr 8 00 in 00 rj in ti CO o rH in cm co CO CO CO CO CO CM fr OS 312 10 10 CO co o m CM CM CO frfr CO CM 2 m CD CM CO fr rH 00 ti i fr CO rH CO rH CM rH I I I I I I 1 I J LI I 88 888 M 34 STATE TREASURY i CO m a r y Jtio H at a 3 2 is g g o IN Q iH 01 O 35 D l OS s H 10 H m a h e t t O N 3 0 58 d 9 P 2 3 ho d a bo o w ad45 3 M d 5 3 W 5 2 88S88 88 8 88888 8888 STATE TREASURY t CM t CM co ii 10 sp to CO t o to CM CM t iT co E3wS CO CM O lO n to oo o O CM 8 oo o co co 748852 87147 921169 39782 CM iH a CO oo in 05 CO rH I 744298 433994 577720 1888S88S58 HOlCl m o co iro 00 rl cm ni COCQlOlOCMCOCOOOCD HHOotoobNomwcs 005COCOCOOiIiOtJCO eo h n CM S88 8888 SO CO CM CO lO O O f 8 mtooiOTfOQcoco rHC005OOCOOO CO t iH CM H N 00 f H K t 2 CO tJ co rt 1 IH CM t 00 CM CO 05 OS CO t tCM CM o co I o eo 983 00 lO lO CO CM CO OS iH O rt CO CO Tf C5 CO CM 00 05 tJ tO fc CO CM 00 t C 8 8 8 8 Em h io m K to 6 t CM CM b CM cm CM CM IO 05 f4 TH O CO g 3 fl OS lO CO 9 in CM CM t IO 05 05 Oa t CO CM C CO O IO O ICO rH O N co H lO if O OO CO H it lO CM s 88 CO CD CO CO rH IXIIlx IX ill 11 888888 88 8888 88888888888 35 oo oo o 00 to 05 8c3fe 036490 132241 87381 597262 248717 632633 8S t 00 CM 3 cSS 83 00 t CO CO Cj 00 iH 3 U o a cd P Pi ft O O O 36 STATE TREASURY HHHNNH 43 W H flOQ OS a O v T as m CO OS H P O o D j W o O J H M SS o w S 02 O l o O h H 3 43 4J a u 2 ps 2 o h o to 2 Pi OQ B 02 OS P 15 g i 37 STATE TREASURY 8888888888 888888888 888 O CO W t t lO CO Ol rH CO CO CM CO CO 5D CO H 8iOtiOlOOiOOt WCONNONIOCO NHCOlOiOOJNCOH io co O w i oo co oincotcaicj CM CD HHHHHHHCOCONWNN H H IO tJ lO 8888 88888888888888888888 888 oootcoi8o8oojo5coSSSS88So8 388 rl iH rH iHrliHtMilrl H H M CO CO Ifl CM CO 888888888888888888888888 888 CMOQQQiOOiO Q Q Q if lO lO 10 lO ifl if O O 0 O ifl wwiSioincoco oooOicMttwiSifliiot K o 25 888888888888888888888888 888 NNiniSiocOrlCOi0000050iCONbti5i5t5t OJ CM CM rH rH rH it 888888888888888888888 8 888 CM iH i 8 8 OCONiOONQCCiOiOOOOTfOlMiOtOtOO O O rH rH rH rH rl rH rJINCOHNHH rH rH CO tJ 8 ffliBiBfflBHwiHiwnBBBniiininni 38 43 cc ta 43 a fl fl a o q O to Si O a 88 id ei t to STATE TREASURY 88888888 8888888888 i t i in i i CO CO CO CM CO 03 Ci Oi Oi rH Oi OS NnMfflMMQOlD HftriOJHOlOOO 8 8ii 3 O bo 5 03 cococococoTjr f CO co TO Tjf CO CO co Tf OJ 988888888889888888888888 g N 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 g 988888888885888888888888 g g g 8 g g 8 8 ff 8 g 8 g 8 g 8 8 g 8 8 8 i rH r1 rH rH rH rH rH rH 88888888 8888888888 88 12500C 125000 125000 150000 125000 125000 150000 150000 150000 125000 150000 125000 150000 125000 150000 100000 125000 100000 150000 75000 D U O CD O O CD a cd a cd djo W H M fH M r a 0 0 0 053 CD 5 03 03 GO 03 tt CD CD CD CD CD O Ch Ph d d Ph pj T x grM a is J 3 o o W w m5Sg co CO STATE TREASURY CM t CM Ol fr CD CO r iH CO o Tf a oo t MM N p M O tO H O o o co m 8 03 to lO o iriir3irir3irTj4ominifiTiOTim 39 5 S io io B S oi fr exi i cm CO rH CO CD CO CO H CO H lO H Ifl to CM CO CD 02 CO 88 888888888888888888 833 3888888 ih co cn co 01 CO io co t t m to 5 OO HN 2 N IO O sgiN t iHiopoogoino6ooS8S8 03 O iIC001COc0COC0COO3C0COCOCO03c003CO co wcoii co w co co m co 5 t lOiONCa0301010101010300101 r4 ri iHCOrlrlrHrHrHrHTHrHrtrHrHililiHit 8 888888888888888888 8 8 3 S fe S 8 8 8 8 8 8 H CO Q CO 03 CO IO CO CO o s CD CM lO CM o CO a Ninoacomiommioio N 05 H 1lrHrHfHrtil 888888888888888 q ifl ifl io io io o io io w in o m o o 888888 io io io io in io CM CM 01 CM CM CM 03 iH CM 03 CO 01 P 03 03 w CP PQ O H 0 Hi 40 p B vn so ID I a H o w el ii 0 HH O O M M r o 4 co rt Pi o O Q Eh O CO STATE TREASURY 8888388 8 8 8 8 8 8 8 8 8 8 8 8 8 IO N t w w t in W CD CO O CO CO N CD 1Q H lO IO H Id tf CO CO CD CD CO CD t IT3 lO lO CO M CM OJ Q CD CO CD CM CD CO 01 O O CD CO CD CD lO IO lO CO lO tj lO CO CO 8 oi rH 00 CO 88 CO CO 88 CO CO 88 CO CO w io in in io io o i t 01 c 01 00 CO CO CO CO CO IO IO M 01 CO CO IO IO Ol CM CO CO 88 CO CO 8 e CO ti 3 S a 2 8888888 8 8 8 8 8 8 8 8 8 8 8 8 8 8 2 Pi H Q 8888888 8888888 8 88888 8m io io m io o 01 CO Ol Ol 01 O CM 01 01 01 Ol 01 01 ol ol 8 ol 8 8 8 8 8 8 8 ol g WNNMNNMMNHHnM w m a w a S H O to 2 a s o O M rt a fq ti S3 P O 3 c3 5i I s ph s p H ri ri o o cs cd a s Ph Ph H o o D 8 8 to n H M CD O Ph Ph 3 ft a o o 5P as fl d r 3 cs pq p CO CO CO 31 0 O P Q CO 9 0 fc 8 8 iH IO O rH t o II 2 M s 3 co o o M CO O M 6 a d M O Q o a M O M 0 a 3 S S n n O q o Ph Ph o a CO pq CO a H CO Ph 0 0 0 IM o 6 o w w fi O J O H O CO 5 o pi 9 05 S a a u 2 I Ol si PI B o o CJ J X 03 ri 0 a I o 03 S a 3 co P5 O Eh aofiOo6ioa8oaoooioioio8sSioooiofiooo88888S8S m 41 STATE TREASURY NQNWttWttOt COlOCOtOOCOtlCOOOiOCO ONONtOMtDHtt lONtNWOONtO t5DCOCDCDtlOH00lO rT iT rH rT rT CJ goioiirfioiriirfioio w w o w t CD lO CD IO O tlO CO tf N N W H H H 888 8888888888888 888 88888888888888888 888 o o o loOOoSoOooiooOmmiSisiomiooooocooo HTlltrlMrfNNMNrlrlil i 3 SS t 00 00 00 id IO 88 8 888888888 8888 8888888888 888888888888 KNWRwSWwwcQtiioScoHScocac4iaeDWM fH r H t H H tJ rH Oi H rH H 88 8 888888 8 888888888888888 8 8888888888 8888888888888888888888888888 SSSS2PSSSfcHHos2moioiiooKQio otootcoNcotoooiMHtHHoofflOniOOiOHn55io pqnpqpqHMpqpqmsnaKamHnaHuiimiu 42 IS 2 rj fl mOP tt 1 o CD a o yH 3 ft o o o eo H Q to it a 3 0 ho u fi STATE TREASURY 88888888888888888888888888888 81 a s 8 as a a 8 8 ss 8 a a 8 a s 8 8 s 8 8 i ri M CO H ri ri rt SJ of N tf ci ri T t CO O ri H H H H 8888888 8 888 888888888888888888 8 8 8 8 8 g S g 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8888888888888888 888 8888888888 8 8 8 P 8 S 8 co 8 8 8 8 8 3 8 8 8 8 8 8 8 8 8 8 8 88888888888888888888888888888 HHI STATE TREASURY 888388888888888888388888838888888888 10 t t t M M B 00 lO t IO t Q O cm co oj oo in o co W CO O CO w 3 in in cm co cm t t t co in co co CD Tf CO h m 8t t m m i in oo oo t cm oo t rH CO CO 00 t O t HHOOJfflHrlH t oi eo oo rNNNWtHrtiNrHiHrHrHininrHHrHriS 3S8888888888888888888888888888888888 8 8 8 3 8 3 3 3 8 8 8 3 8 3 3 3 3 g 8 8 8 8 8 8 8 3 3 3 g 8 8 8 8 rli CMrHinmin il rl rH tl r rH iHiliHiCrHiHOIeOeoS 888888888888888888888888888888888888 8Sc8gggSS8fi NcNScttl mmQOQQOQinmmmoooo cocecoiBininineMttcoinSiigi 8888 8 8888888888888888888888888888888 8 8 3 8 3 111S 3 3 8 i 8 3 g g gf g g g g g g g g g 8 88888888888888888888888888888888888 3 8 8 2 a 8 3 3 8 B S 8 8 8 8 3 8 8 sf rf S 5 8 of 8 8 S 8 8 MHnBBBnBBBBDHBHBHHHifl 44 w O O STATE TREASURY 88 8 88888888888888888888888888 lO CQ IO IO M H N N CO iH O NNbOt tD ID 00 5 00 in in h CO lO 1Q D CO CO CO ri H H K CO M 3 M M ri H M ti N Kl H ri H H H iptwioioeaQiot tCOHbtrtintCO HrtME00OCOlO 95 88 8 8 8888888888888888888888888 CD HP si 1 bo o P3 81 s P Eh P CO l a 8 8 8 8 8 8 88 8 8 g 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 iHCM COCOCOIMlSej NMMWNNWHriHHfflririHH 88 88 888888 8 888888888888888888 s i sf 11 S 3 S 8 8 8 8 8 8 8 8 8 g 8 8 8 8 rH iH i I OJ ri rH iH iH iH rH rH iH rH 88 888888888888888888888888888 lf S8 8 8 S 8 8 8 8 8 8 8 8 8 g g 8 8 8 8 H rH rf CM rH CM tt ri rH iH rH ii rH rH rH 88 8 888888888888888888 8 88 1 8d d d m d h m t ifl d d io h HMnMMMMMCJHrtriSHHHHH m 55 MHa 45 STATE TREASURY 88g8888888S8888888888888i28g888g8888S 28fefeg8gfefe2Sgg8S52 88 8888feggSBsS588SE5 tH T N rT rT rf CO iT rf H CO rT rT CQ rT rH rT rH rT rT rT rT lO iT nT rT 88888888888 8 888888888888888888888888 1 8 I g 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 S S 18 8 18 g 8 ll 1H Ci i1 r4iHnH0J0J rH OJ H H H M CO P3 rH rH H H H CO W rH 88 8 888888888888888888888888888888888 g g g 8 8 8 8 8 S 8 S 8 8 S t 8 8 8 8 S 8 g 8 8 8 8 8 8 8 3 8 8 rH rH iH cH t rH r 888888 8 88888888888888888888888888888 8 8 g 8 8 8 g 8 8 S 8 S 8 8 8 8 8 8 8 8 3 8 8 8 8 8 g g 8 g r rH it iI rj rH iI h rH 88888888888888888888 8 888888888888888 S g g g 8 8 8 g 8 8 8 8 8 18 11 d g 3 8 8 8 8 8 8 5 8 8 rHiHPJrH H H H M CO W H W rHrHrHrHCOTFCOrHrHrHrH ii rH rH CO CO rH rH u ii mmifflfl THUTTw hhhmh 43 D cfi ill d 0 M O fl o s x CO O 1 O O CO STATE TREASURY CO010HiOtC0CDN00HC0ttiHOWmO030WOOi6l CO N H W cocomcoconhwwhB 88888888888888888888888888888 O O Q O 8888e 0fMMOoS8cOoSiHlSotlOOOlOOoSSSoONMO CMiHrHrHrHftiHrH fH rH ii iH N N W W N H rHrHrH 88888888888888888888888888888 8 000QQQQOQiOiniOOQminOiOOOQOmiOOOQ2 tcooSSiBBcaiocoioiSmmrjiooONcatTitDcoio 88888888888888888888888888888 O O Q O O 88888 SOOOOOOOOOiOifliOQQiOiOOiOOOOiOiOiOOOOO 0iniflSi0Ni0i0iSc0WOOOWNtTtDt0iS 88888888888888888 88888888888 iotoQQOOOOoioioioooiOii oomriiommoiocQ 10I MIOioiaHOiMMlOM00rtCOOIB HCilONttOOfflCO HII CQrHrHrHiHrHrlrHrt iHNMC0MO3rHlri ilB 1 s H 03 fj 2 3 bfl 03 y b S N 0 M rt 03 03 M 11 ti 03 03 Hi vA i 47 STATE TREASURY 8 8 8 8888888 8 8 88888888888 8S 38 33 3212 5 8 3 8 8 8 3 8 8 8 8 iotiOocaioir5t tCOWNCOtNCO NHHHHOJHlOCOM t H CO H H H rfrHxjr of CO CO CO CD N O O rH rT rH co io h o o S CO Cft t CO t CO to CO H to t CO CO i4 ttfc ri iH iH H rH 38888888888888 8888888 8888888888888 k888gggggg88 88888 g 88 8 8 8 8 g 8 8 Sf 8 i5B8888888888888 8888888 8888888888888 5 38888888 88888 8 8888888 8888888888888 i IO o o t o 2 8 5 2 9 2 S U5 O n o m m 10 o H rH CO CO CO OlomiOlOinQQinQOOtO HMWNiOli5wi5lON www in in o o M N CO if 10 in w d 10 10 10 10 COCOCOCOCOTfN in in in o o h rt nn ia 15 5 CO CO CO 8888888888888 lOiOmiOiOQOiOQOOlO hnwwmioiocoi53nn 03 CM CM oocsBooomo MCOtOSCOrtOOM W H H H CO 88888 8888888888888 S 3 iR 52 inoMmmocoomminQin C t H H H lOlC ri ii rHrt W1 48 STATE TREASURY o in o io w i to t to t IO M CO OS 00 00 tD 88 8 88 8 88888888888 HMtiTJOCOiONNONNOCOiONt HcocoHcooiwmmoiiOHoocowtofcaw HHHWHCOCOH iHil COCO rt rH it rH rH M rH 88888888888888888888888888 o o o 888 Sg CO 0 88888888888 88888888888888 888 i0i0irfOOOOOO ttto3tOCDiOtiO o o o io io io m tJH rH w ca CO w rH rt D 03 Z w E 8888888888888888888888888888 id O 5 S Q Q S P 2 2 d g m d o o m id io id o id in o o id o o MtBtOtOlBtiBSgMrfiliHMMcOMlflTllgMtJ 888888888888888 IIHMBHHHIHflRnBHHHaBBMaBnnHBnHH 49 STATE TREASURY OOOOoOOiOoKooinOOOOSKioSinoKoKiovniocoOOo lOWfllOtIOlOOttOl tbnnoobcjiomMOai eooiHtioMiiioioio co to tea co oo t t MiOOlNtNCOQQlO OtHHlOi30M OlTfdCOlOOOtDMOH Ml t rH fH HHHHlOlOinHHHHCOriHCCHMmiO 888888888888 8 888 8 88 8 8888 8 88888 8 88 NNOOMOWOJaffinONOHCOOJiOfiSoSSoDOOOOiOOjSoBa rH rH rtri iH rH rHiH CO CO W H W rH CM it rH OJ H W W CO N 888888888888888888888888888888888888 gQOQC5OiOlOmOOQiOQ Soiopoogoa 888888888888888888888888888888888888 S S S lft rH lOiOTtttKWiOOiSOWC005C10tN 8888888888888888888888888888888888 8 OOiO05tD00lOtTj GOrHOGOCMQOOOO H N rH rH rH rH lOHCOtifltNiOOOOlOiONffiCOifJCOiflOlOmH lOHCOWNHCOCOOCOHtOtHNHNtHNlW rH rHirHrCOrHCMrHrHrHWrHrHWrHNCJW 50 u S iH W O 4 a a Mi 03 O Q w w o 4 iH CD iH rt 1 a p O o a a CD STATE TREASURY 888888888888888888888888888888 l CM Q CM lO t 00 to is CO t CO i lO N H OJ t lONOCQQiraiOlOlOlOlOIMIMNmiOlM MilOaJOtIMtlNNCvIflilrHttrHO CDOliHOOOOrHNCOlOmOOCDlOlOCOCa co o m iH iH iI iIHirHrti1CMCOCOirHrHrHrHrH 888888888888888888888888S88888 oSSCoSoOTOCOtNNCDCOOCOCOOOOOOCOCOOOQ W CO CO I iI rH i 7t tH0iO3itiHtrHrH rH W CO Eh t O O O S Q O Ei 02 O Q s 1 0 Q w ei 3 S B3 J lH o DD T EO fi O o Q M M O Eh 888888888888888888888888888888 8iOiOmOiOQiCQitiOOQOOir3iOiOiOQQQQQOOOQQQ 888888888888888888888888888888 rH rt tH rH rH ri ii 888888 8 88888888888888888888888 OQOTioinOiocoooQmiomtcsoooomtoinmoco W05 OirliHrHiH rH rH H M CO rI il rH iH iH Oi rH CM id cd a d CO d w 03 O d 03 O f to fn S3 CD ft So o o a F in m 03 en d n d 2 03 d co Eh a S J o i c3 Pi o CO H 3 o OJ o o N w en m 03 d s 03 CO a ft o3 O O ft J CO CO CO CO CO HBUBHaflHMiHHMBMMMNIIBH 51 STATE TREASURY 8888888888888888888888888888888888888 St t t G IO 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 888888888888 d IO 8 IO o on IO in r 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 O o eg 2 i p ao o e n 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 888888888888 o o o O o o o o o 88 oooooooooo 888888888888 Q p 888888 CM cH CO CO sf 888888888888 o o 888888 8888888888 o 88888 tt iH CQ 01 rt 8 8 8 fl o CO o o 0 fl Sg M a 3 H O eg O I B o s CO H eg H O H Fi M J H ffi O w o co 52 CM 8 O iH t8S CO 3 i1 i co Tf 05 CD in CO CO fl fl W CO d fl 3 Ph t3 fl fl 3 CD t fl S CD en tj CO CD S S 2 P 15 Jl Q H fl 3 CD Z Q H L jog o A 5 fl ft fl 3 o I o ft CD 13 u CO t o o Eh CD fl oTHI 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