Report of the State Auditor of Georgia, year ended June 30, 1968 [June 30, 1968]

Metadata
Text

Collection:: Georgia Government Publications
Serial:: Report of State Auditor.
Title:: Report of the State Auditor of Georgia, year ended June 30, 1968 [June 30, 1968]
Creator:: Georgia. Department of Audits and Accounts
Contributor to Resource:: Georgia. Department of Audits and Accounts
Publisher:: Atlanta, Ga. : Georgia. Department of Audits and Accounts
Date of Original:: 1968-12-31
Subject:: Georgia
Location:: United States, Georgia, 32.75042, -83.50018
Medium:: publications (documents)
Type:: Text
Format:: application/pdf
Description:: 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006-
External Identifiers:: Call Number GA A800 .A1 1968
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1968
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1968
Language:: eng
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1968
State Auditor

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THE LIBRARIES THE
UNIVERSITY OF GEORGIA

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REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30,
1968
State Auditor

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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, 1968.
The volume under this cover reports the financial operations of the State governmental units, excluding units of the University System, and the supplemental 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 Auditor is required by law to administer or to have part in the administration of, such as the Department of Audit's funds and all the funds of the various boards and authorities on which the State Auditor, by law, is required to act as a board member. These signed audits are reproduced herein.
Unit reports of all State Agencies with fuller detail and analysis are on file in this office and are open to public inspection.
Respectfully,

Atlanta, Ga. December 31, 1968

State Auditor

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TABLE OF CONTENTS

Page

Statistics

ix

State Fixed Debt

xvii

Budget Fund Consolidated:

Revenues and Expenditures, All State Agencies, excluding Units of

the 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:

Revenues and Expenditures

25

State Units:

Revenues and Expenditures of All Spending Units, excluding Units of

the University System

59

Cash. Receipts and Disbursements, Public Trust Funds

63

Cash. Receipts and Disbursements, Federal Income Tax

65

Cash Receipts and Disbursements, State Income Tax

69

Cash Receipts and Disbursements, Retirement and Insurance

Contributions

73

Cash Receipts and Disbursements, Other Private Trust Funds

85

State Revenue Collections Unfunded

91

Revenues and Expenditures, Budget Fund:

Aging, State Commission on

95

Agriculture, Department of

100

Art Commission, Georgia

109

Audits, Department of

115

Banking, Department of

-_

119

Capitol Square Improvement Committee

125

Comptroller General

127

Computer Service Center, State

131

Conservation:

Chattahoochee River Basin, Georgia Commission for the

Development of

135

Forest Research Council, Georgia

139

Forestry Commission, Georgia

143

Game and Fish Commission, State

,,. 148

Jekyll Island Committee

155

Mines, Mining and Geology, Department of

157

Parks, Historical Sites and Monuments, Department of

162

Soil and Water Conservation Committee, State

169

Stone Mountain Memorial Commission

173

Corrections, State Board of

174

Defense, Department of

'

182

Education:

Education, Department of

189

Vocational Rehabilitation Services

198

School for the Deaf, Cave Spring

204

Academy for the Blind, Macon

210

North Georgia Technical and Vocational School, Clarkesville.- 216

South Georgia Technical and Vocational School, Americus

222

Georgia Educational Improvement Council

229

Georgia Higher Education Assistance Committee

233

Ocean Science Center of the Atlantic Commission

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

256

Regents of the University System of Georgia

260

Teachers' Retirement System

270

Employees' Retirement System

274

Executive Department:

Budget Bureau

283

Governor's Office

287

Governor's Emergency Fund

293

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vi

TABLE OP CONTENTS (Continued) State Units--Continued:

Page

Revenues and Expenditures, Budget Fund--Continued:

Executive Department--Continued:

Office of the Coordinator of Highway Safety

Planning and Programming Bureau, State

Family and Children Services, Department of:

Benefits and Administrative Funds

Institutions Fund

Confederate Soldiers' Home

Factory for the Blind, Bainbridge

Office of Economic Opportunity

Youth Development Centers

General Assembly of Georgia

Grants, State Aid:

To Counties

To Incorporated Municipalities

Highway Department of Georgia, State

Historical Commission, Georgia

Industry and Trade, Department of

Judicial System:

Supreme Court

Court of Appeals

Superior Courts

State Library

Labor, Department of:

Division of Administration and Inspection

Employment Security Agency

Law, Department of

Literature Commission, State

,

Mineral Leasing Commission

Pardons and Paroles, State Board of

Personnel Board, State--Merit System of Personnel Admn

Pharmacy, Georgia State Board of

Probation, State Board of

Properties Control Commission, State

Public Health, Department of

Alcoholic Rehabilitation Service

Atlanta Regional Hospital

Augusta Regional Hospital

Battey State Hospital

Central State Hospital

Gracewood State School and Hospital

Medical Assistance Program

Medical Facilities Construction

Mental Health Institute, Georgia

,,

Retardation Center, Georgia

Southwestern State Hospital

Water Quality Control Board

Public Safety, Department of

Public Service Commission

Purchases, Supervisor of

Real Estate Investment Board, Georgia

Recreation Commission, Georgia

Revenue, Department of

Secretary of State

295 300

308 323 327 332 339 342 349

381 383 386 399 405

411 415 419 423

427

431

437

441

445

447

451

461

465

469

474

483

491

495

499

507

515

523

529

533

541

545

555

559

569

573

.

579

_ 583

588

__ 597

Secretary of State--Public Buildings and Grounds Fund

603

Treasury, State:

Administration Account Sinking Fund

". ITM

607 611

Ty Cobb Baseball Memorial Commission

613

Veterans Service Board

""

617

Veterans Service, State Department of

..........T... 623

Warm Springs Memorial Commission, Franklin D. Roosevelt..'... 627

Waterways Commission, Georgia

631

Workmen's Compensation, State Board of

"

635

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TABLE OP CONTENTS (Continued)
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 Island--State Park Authority Stone Mountain Memorial Association North Georgia Mountain Association.North Georgia Mountain Authority Lake Lanier Islands Development Authority Georgia Development Authority Brunswick Port Authority Georgia Ports Authority Georgia Higher Education Assistance Corporation Agricultural Commodity Commission for Apples Agricultural Commodity Commission for Cotton Agricultural Commodity Commission for Eggs Agricultural Commodity Commission for Milk Agricultural Commodity Commission for Peaches Agricultural Commodity Commission for Peanuts Agricultural Commodity Commission for Sweet Potatoes Agricultural Commodity Commission for Tobacco
Other Units: Georgia Tech Revenue Bonds, Trust Account WGST--Georgia Tech Broadcasting Station Peace Officers Annuity and Benefit Fund of Georgia Superior Court Clerks' Retirement Fund of Georgia Ordinaries' Retirement Fund of Georgia Georgia Firemen's Pension Fund Sheriffs' Retirement Fund of Georgia

Page
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STATISTICS

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STATE REVENUE RECEIPTS YEAR ENDED JUNE 30, 1968

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

Total

Percentage Per To Total Capita

$ 2,477,786.07 875,320.99 41, 742. 62
5,683,080.11 179,468,854.19 132,508,481.40 23,437,048.30 19,001,858. 92
2,318,428.27 38,692,767.35 279,247,090. 94 17,354,230.16 2,783,261.60 26,798,' 96a 10
574,894. 75 3,218,070.00
129,667.85 2,410,897. 52 2, 763,135. 80
137,816.11
115,660.29

.23% $ .08% .00% .53% 16. 62% 12.27% 2.17% 1.76% .22% 3.58% 25. 87% 1. 61% .26% 2.48% 05% .30% .01% 22% .26% .01%

0.63 .22 .01 1.44
45.51 33.60
5.94 4.82
.59 9.81 70.82 4.40 .71 6.80 .15 .82 .03 .61 .70 .04

.01%

.03

Total Taxes, Fines and Forfeits..__$ 740,039,059. 34 68.54% $ 187. 68

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

$ 65,556,599.62 84,178,547.88 109,911,108.00 39,196,580.43
4,471,755.35

Total Grants from U. S. Government..

____$ 303,314,591.28

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

$ 4,467,588.78 973,262.15
3,407,177.83
$ 8,848,028. 76

6.07% $ 7.80% 10.18% 3.63% 41%

16.63 21.35 27.87
9.94 1.13

28.09% $ 76.92

.41% $ .09% 32%
.82% $

1.13 .25 .86
2.24

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xi STATE REVENUE RECEIPTS

YEAR ENDED JUNE 30, 1968

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

Total

Percentage Per To Total Capita

$

42,232.00

468,706.81

14,275.00

.01% $ 0.01

.04%

.12

.00%

.00

Total Donations for Operations _ ..$

525,213.81

.05% $ 0.13

Rents on Investment Properties State Railroad
otlier

$

540,000.00

67,128.84

.05% $ 0.14

.01%

.02

Total Rents on Investment Properties. -- --

$

607,128.84

.06% $ 0-16

Interest

* 5,069,703.12

-47% $ L

Contributions from Public Trust Funds..$

359,469.88

.03% $ 0-09

Operating Earnings by Pees, Rents and

Sales for Services

General Government

$

Protection Services

Health Services

Development Natural Resources

Services

-

Highway Services

Hospital Services

Educational Services

Corrections Services

Recreational Services..-

1,951,016.44 5,624,785.50 1,547,325.44
1,665,357.58 1,189,459.03 4,831,791.21 2,338,336.78
902,100.61 879,074.42

Total Operating Earnings

$ 20,929,247.01

Total Revenue Receipts

$1,079,692,442.04

.18% $ 0.50

.52%

1.43

.14%

.39

.15%

.42

.11%

.80

.45%

1.23

.22%

.60

.09%

.88

-08%

jf*

1-94% $ 5.31

100.00% $ 273.82

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

DISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE

YEAR ENDED JUNE 30, 1968

.,,,,,,,,,, PURPOSE

Per" centage Per of Total Capita

Total

State
Appropriation from Taxes,
Fees, etc.

Grants from U. S. Gov.

Grants from

Agency Counties,

Earnings

Cities

Other Agency Revenue

Education-- Grammar,
High Schools. 39. 55% $ 108. 30 $ 427,044,423. 94 $ 345,996,154. 97 $ 79,683,996.57 $ 1,365,316.12 $

0.00 $(--)

xn jj|
1,043. 72 M

Education-- College

19.98% 54.70 215,689,150.92 210,076,558.88 4,494,551.31 972,934.66

W

00

145 106 07 3 H

Public Roads_,, 8.63%

Pensions and Benefits

13.75%

Public HealthGeneral,

Hospitals

10.32%

Corrections-- Penal

1.73%

Agricultural Development. 2.62%

23.64 37.66
28.27 4.73 7.17

93,199,611.51 148,483,520.38

23,034,013.03 65,556,599.62 33,938,664.65 109,911,108.00

1,189,459.03 3,407,177 83

12 362 00 2

*

ED

H

Q

2,081,118.38 4,467,588.78 (-) 1,914,959.43 S

111,465,455.29 66,102,229.91 39,196,580.43 3,775,004.44

.00

2,391,640.51

18,663,852.34 17,608,394.73

151,596.56 900,597.80

.00

3,263.25

28,289,982.49 24,732,964.36 1,602,181.09 1,014,081.34 769,051.62

171,704.08

Military and Police

1.11% 3.04 12,000,197.04 11,355,172.26

675,063.94

12,645.13

.00 (--) 42,684.29

Judiciary

.38% 1.03

4,064,473.48 4,066,454.12

.00

.00

.00 (--) 1,960.64

*Assessment and

Collection,

Revenue

2.17% 5.95 23,445,458.07 12,183,280.52

200,000.00

.00

.00 11,062,177.55

All Other Agencies

2.82% 7.71 30,393,249.52 24,907,328.80 1,842,913.76 2,954,350.82 204,210.53

xn 484,445.61 >

Excess of Revenues over Allotments.,- (-)3.10% (-)8.49 (-)33,472,700. 75

W ftj (--)33,472,700. 75 M

cj

State Revenue

w

Collections,

W

Unfunded

.04%

.11

425,767.81

425,767.81 Q H H
hfl

Totals

100.00% $ 273. 82 $1,079,692,442.04 $ 774,001,216.23 $303,314,591.28 $14,265,507. 72 $8,848,028. 76 $(--)20,736,901.95 w

Assessment and Collection Allowances to Outside Agencies. Note: 1960 Pop., 3,943,116.

STATE REVENUE RECEIPTS

DISTRIBUTION OF REVENUE BY OBJECT

YEAR ENDED JUNE 30, 1968

OBJECT
BUDGET FUND Personal Services Salaries, Wages, Per Diem and Fees_$ Employer's Contributions for Retirement F.I. C. A Health Insurance Group Insurance

Total
144, 792,930. 92
8,715,793.20 4,746,674.60 2,506,208. 66
2,204.25

Percentage To Total
13.41%
81% 44% .23% .00%

Per Capita
$ 36.72
2.21 1.20 .64 .00

Total Personal Services

$ 160, 763,811. 63

14.89% $ 40.77

Operating Expense Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Tuition and Scholarships Grants to Counties or Cities Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Grants to Civil Divisions Contractual Expense Nonrecurring Expense Other Operating Expense Miscellaneous Mansion Allowance

$ 6,371,375.10 25,100,390.43 3,568,750. 75 3,191,285.27 2,299,188. 22

.59% $ 2. 32%
.33% 30% .21%

1.62 6.37
.91 .81 .58

3,516,298.90 4,758,060.75 l, 028,543. 52
685,514.00 157,429,190.17
1,171,427.45 403,144,963.03
673,275. 39 6,626,047. 70 2,542,409. 58 3,448,533. 74 104,809,974. 34
50,455.00 177,242. 66

33% 44%
.10% 06% 14. 58%
11% 37. 34%
06% .61% .24% .32%
9. 71% .01% 01%

.89 1.21 .26 .17 39.93 .30 102.24 .17 1.68 .64
.87 26.58
.01 .04

(--) 350,937.04 (-) .03% (--) .09

37,500.00

.00%

.01

Total Operating Expense $ 730,279,488. 96

67.64% $ 185.20

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XV
STATE REVENUE RECEIPTS

DISTRIBUTION OF REVENUE BY OBJECT

YEAR ENDED JUNE 30, 1968

OBJECT (Cont'd)

BUDGET FUND (Cont'd)

Capital Outlay

Lands, Buildings and Permanent

Improvements

Personal Services

Salaries, Wages, Per Diem

and Fees

$

Employer's Contributions for

Retirement

F. I. C.A

Health Insurance

Total

Percentage Per To Total Capita

18,385,933.43
1,229,847.42 642,454.28 349,015. 65

1.70% $ 4.66

12%

.31

.06%

.16

.03%

.09

Total Personal Services $ Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas.. Publications, Publicity and
Printing Rents Insurance and Bonding Indemnities Miscellaneous Contracts with State Agencies.. _ Contracts Grants to Civil Divisions Equipment--New Land

20,607,250.78 1,349,840.63 5,074,741.27 177,506.31 25,280. 55 7,780. 61
30,442.95 234,893.74
3. 68 .00 5,346,138.17 1,663,473. 73 122,873,185.44 23,034,013.03 6,149,785. 01 480,089.20

1.91% $
.13% .47% .02% 00% .00%
.00% 02% .00% 00% .50% .15% 11.38% 2.13% .57% .04%

5.22 0.34 1.29
.05 .01 .00
.01 .06 .00 .00 1.36 .42 31.16 5.84 1.56 .12

Total Capital Outlay

$ 187,054,425.10

17. 32% $ 47.44

Authority Lease Rentals

$ 48,187,421.91

4. 46% $ 12.22

Total Governmental Costs._$l, 126,285,147. 60

104.31% $ 285. 63

I

Excess of Revenues over Expenditures (--)12,946,097.14 (-) 1.20% (--) 3.28

Excess of Revenues over Allotments. (--)33,472,700. 75 (-) 3.10% (--) 8.49

State Revenue Collections Unfunded.

425, 767. 81

04%

.11

Surplus Funds Returned by Spending

Unit

(--) 599,675.48 (-) .05% (--) .15

$1,079,692,442.04

100.00% $ 273. 82

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

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xvii
STATE FIXED DEBT

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xix

STATE FIXED DEBT

(Does not include Current Operation Obligations)

PLEDGE OF FULL FAITH AND CREDIT

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

June 30, 1968 June 30, 1967

$ 15,505.00 $ 15,505.00

15,505.00

15,505.00

$

0.00 $

0.00

PLEDGE OF ROAD REVENUE APPROPRIATION

Certificates of Debt to Counties (No Interest)

Due but not presented

$

Less Cash Reserve

100.00 $ 100.00

Net Debt to Counties

$

0.00 $

100.00 100.00
0.00

Total State Debt Outstanding. Less Cash Reserve

SUMMARY

Net State Fixed Debt

$ 15,605.00 $ 15,605.00

15,605.00

15,605.00

$

0.00 $

0.00

(For Revenue Bonds issued by Public Corporations created by Acts of the General Assembly, see separate reports of each Corporation or Authority on file in the State Auditor's Office.)

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SUMMARY OF REVENUES AND EXPENDITURES
OF ALL STATE AGENCIES, EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM YEAR ENDED JUNE 30, 1968

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CONSOLIDATION OF ALL AGENCIES, EXCLUDING

3

UNITS OF THE UNIVERSITY SYSTEM

BUDGET FUND

YEAR ENDED JUNE 30, 1968

REVENUES
Transfers into State Treasury Add: Held by Collecting Units at June 30...$ Deduct: Held by Collecting Units at July 1_

$ 739,928,840.00

1,250,594. 69

824,826. 88

425,767. 81

Retentions by Collecting and Spending Units-

339,337,834.23

Total State Revenue Receipts

$1,079,692,442.04

Personal Services

Operating Expense

Outlay

_-.

Authority Lease Rentals

EXPENDITURES
$ 160,763,811.63 730,279,488.96 187,054,425.10 48,187,421.91

Total Expenditures Excess of Revenues over Expenditures

$1,126,285,147.60 (--)46,592, 705. 56

$1,079,692,442.04

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STATE REVENUE RECEIPTS

6

SUMMARY OF STATE REVENUE RECEIPTS

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

1967

1968

$ 2,064,385.21 219,112.36 33,064 67
3,2ie!59a03 165,162,601.55 123,789,486.54 20,591,703. 37 18,'052,'685 90
2,245,976.36
38,733,223.36 248,739,185. 58
16,224,480. 69 1 433 50
2,358,365.90 24,694* 432. 80
465,736.25 1 457 779 00
129,462. 50 2,325^ 757. 30 2,617,' 168. 84
' 76543 00

2,477, 786.07 875,320.99 41,742. 62
5,683,080.11 179,468,854.19 132,508,481.40 23,437,048.30 19,001,858. 92
2,318,428.27 38,692,767. 35 279, 247,090. 94 17,354,230.16
.00 2, 783,261. 60 26, 798,966.10
574,894. 75 3,218,070.00
129,667. 85 2,410,897. 52 2, 763,135. 80
137, 816.11

113,595.62

115,660.29

$ 673,312,771.33 $ 740,039,059.34

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

$ 103,643,752.01 $ 65,556,599. 62

73,965,645.82

84,178, 547. 88

no, 002,929. 77

109,911,108.00

11,446,654.08

39,196,580.43

3,686, 321. 65

4,471,755. 35

$ 302,745,303. 33 $ 303,314,591.28

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

$ _ "

3,969 378 77 i, 341,098 07 i',294',06L56

4,467,588. 78 973,262.15
3,407,177.83

$ 6,604,538.40 $ 8, 848,028. 76

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SUMMARY OF STATE REVENUE RECEIPTS

REVENUE--Continued
Donations for Operations Education Health, Hospitals Agriculture Development, Other Public Assistance and Relief
Total Donations for Operations

1967

$

80,324.80 $

526,716.66

39,676. 66

(--)

12.46

$

646,705.66 $

7
1968
42,232.00 468,706.81
14,275.00 .00
525,213.81

Rents on Investment Properties State Railroad
other
Total Rents on Investment Properties

$

495,000.00 $

540,000.00

64,048.84

67,128.84

$

559,048.84 $

607,128.84

Interest

$ 3,492,833.83 $ 5,069,703.12

Contributions from Public Trust Funds. .._$

597,078.14 $

359,469.88

Operating Earnings by Fees, Rents and

Sales for Services

General Government

$

Protection Services

Health Services Development Natural Resources Services.

Highway Services. --

Hospital Services

Educational Services..._

Corrections Services

Recreational Services

2,427,412.55 $ 4,848,709.32
923,733.25 1,782,380.56
1,817,319.17 3,709,034.98 1,294,760.08
977,201.27 761,864.39

1,951,016.44 5,624,785.50 1,547,325.44 1,665,357.58
1,189,459.03 4,831,791.21 2,338,336.78
902,100.61 879,074.42

Total Operating Earnings

$ 18,542,415.57 $ 20,929,247.01

Total State Revenue Receipts

$1,006, 500,695.10 $1,079,692,442.04

HHBUm^HJ

___^_.

8

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1968

TAXES General Property, 1967 Levy On County Digests Net to State Refunds Pees retained at source Assessing Collecting Interest

$ 2,188,187.90

(_)

99.32

94,414.23 112,118.52
1,077.55

2, 395, 698. 88

On Public Utilities Digests__ On Intangible Digests Federal Housing Agencies
Contributions

595, 320. 99 19, 351. 89
38. 02 $ 3, 010,409. 78

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

$ (--)

80, 634. 84 2,298. 38
2,615.90 1,134. 83 $

On Public Utilities Digests _ _ On Intangible Digests

82,087. 19
280,000. 00 229. 32

362,316. 51

Intangible Tax-Recording Fees retained at source
Estate Tax Refunds

$ 20, 948. 37 1,175. 02
$ 5,701,063.13 (--) 17,983.02

Income Tax

Corporations

Returns, Add'l. Tax, Int.

andPen

_.$ 65,769,970.94

Refunds

(--)2,332,327.22

$ 63,437, 643. 72

22,123. 39 5, 683, 080.11

Individuals

Returns, Add'l. Tax, Int.

and Pen

$ 28,970,290.89

Estimates on 1967 Taxes

23,309,763.46

Fiduciary Returns

770,291.99

Withholding Tax

88,808^ 545. 78

Refunds

(-)25, 827,681. 65

116,031,210.47

179,468,854.19

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1968

TAXES--Continued

Sales, Motor Fuels

Net to State

$134,580,174.17

Allowance retained by taxpayer

1,138, 828. 81

Refunds to Farmers (Act 1946)

(--) 681,688.99

Refunds to Retailers (Act 1947)

(--)1,081,251. 61

Refunds to Water and Air Craft (Act 1950)...(--)1,007,262. 36

Refunds to Motor Carriers

(--) 475,563.53

Refunds to Others

35,244.91

$132,508,481.40

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

$ 2,260,424.27 (--) 11,580.82
69,584. 82

23,437,048.30 19,001,858.92
2,318,428.27

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

$ 37,556,677.64 (--) 96.69
1,136,186.40

38,692,767.35

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

$270,992,456.06 (--) 646,971.96
881,668.31 8,019,938. 53

279,247,090.94

Sales, Insurance Premiums Excess Agents Tax

$ 17,229,002. 61 125,227.55 17,354,230.16

Business License, Alcoholic Beverages Distillers Retailers Wholesalers Consumption on Premises

$ 15,125.00 115,100.00 38,000.00 42,600.00

210,825.00

Business License, Beer Retailers Wholesalers

$ 144,575.00 36,500.00

181,075.00

Business License, Wine Retailers Wholesalers

$ 14,355.00 12,000.00

26,355.00

Business License, Commercial Fishing, Canning Fish Dealers

$ 35,016.57 5,350.00

40,366.57

ti i m immmMMMW

MMjjjnMHHMMHi

10

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1968

TAXES--Continued

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 Employment Agencies

Business License, For Sale of Checks and.

Money Orders

Non-Business License, Motor Vehicle

Registration

$ 25,749,536.27

Other Revenue

Tag Department

__ 300,741.58

Fees Retained by County Tax Collectors

748, 688.25

155.25 1,456.25 1, 925.00 447,248. 00 4, 787. 50 438, 447. 00
29,083. 00 10,700. 00
2,110.00 1,374,428.03
12,800.00
1,500.00
26,798, 966.10

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

$ 479,570.25 95,324. 50

574,894. 75

Non-Business License, Motor Boat Registration

Non-Business License, Auto. Drivers

Non-Business License, Hunting, Fishing

Net to State

$

Collecting Fees retained at source

2,206,915.22 203,982. 30

129, 667. 85 3,218,070. 00
2,410, 897. 52

Corporation Franchise Domestic and Foreign Refunds.. _

$ 2,777,916. 68 (--) 14,780.88

2, 763,135. 80

Unemployment Compensation Penalties, Interest

115, 660. 29

FINES, FORFEITS Cigar and Cigarette Liquor, Wine, Beer Feed, Penalties Received from Counties

$ 20,338.37 28,151.19
(--) 329.21 89,655. 76

137,816.11

$740,039,059.34

rcsjfjga^^

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

11

YEAR ENDED JUNE 30, 1968

GRANTS FROM U. S. GOVERNMENT

Aging, State Commission on

$ 243,234.11

Agriculture Department of, for Meat Inspection

33,900. 31

Art Commission, Georgia

8,614.05

Defense, Department of

635,778.14

Forestry Commission, Georgia, for Fire Protection

941,052.54

Game and Fish Commission, State

627,228.24

Parks, Historical Sites and Monuments, Department of

485,158.71

Education, Department of, for PL 89-10

38,542,414.54

Education, Department of, for Nat'l Defense Education

2,987,245.87

Education, Department of, for Lunch Program

9,030,674.64

Education, Department of, for Vocational Education

9,449,986.28

Education, Department of, for Civil Defense

51,090.85

Education, Department of, for Library Funds

1,787,432.48

Education, Department of, for Educational Television

733,949.00

Education, Department of, for Educational Improvement for

the Handicapped--Training

94,826.83

Education, Department of, for Equal Educational

Opportunities

28,773.77

Education, Department of, for National Foundation for

Arts and Humanities

19,702.71

Education, Department of, for Office of Economic

Opportunity

804,305.09

Education, Department of, Voc. Rehabilitation Service

519,838.06

Education, Georgia Technical Services Program

139,552.14

Education, Higher Education Facilities Commission

96,853.31

Education, Department of, for Vocational Rehabilitation

14,855,935.08

Education, Department of, School for the Deaf

149,716.25

Education, Department of, Academy for the Blind

27,076. 74

Education, Department of, North Georgia Technical and

Vocational School

266,861.94

Education, Department of, South Georgia Technical and

Vocational School

194,614.30

Regents of the University System of Georgia

4,397,698.00

Executive Dept., Office of the Coordinator of Highway Safety.

32,822.65

Executive Dept., State Planning and Programming Bureau

802,263.24

Family and Child Serv., Dept. of, Public Assist., Child Welfare. 100,960,559.37

Family and Child. Serv., Dept. of, Off. of Economic Opportun.. 270,821.00

Family and Child. Serv., Dept. of, Youth Development Centers. 151,596.56

Highway Department for Primary Roads

9,508,791.00

Highway Department for Secondary Roads

8,468,764.20

Highway Department for Planning Survey

930,829.00

Highway Department for Urban Highways

3,597,846.00

Highway Department for Interstate Highways

52,481,861.42

Highway Department for Appalachian Highway

(--)9,922,837.00

Highway Department, Other

491,345.00

Labor, Dept. of, for Employment Security Admin

8,573,638.60

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

2,864,370.00

Public Health, Dept. of, for Public Health Services

3,200,136.46

Public Health, Dept. of, for National Health Institute

Research

4,166.00

MMMMMMHMMM^BMMMMWMMM

12

DETAIL OF STATE REVENUE RECEIPTS BT CLASS

TEAR ENDED JUNE 30, 1968

GRANTS FROM U. S. GOVERNMENT--Continued

Public Health, Dept. of, for International Classification of

Diseases

$

4,120.00

Public Health, Dept. of, for Other

17,571.56

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

283,667.67

Public Health, Dept. of, for Battey State Hospital

82,577.91

Public Health, Dept. of, for Central State Hospital

88,136.12

Public Health, Dept. of, for Gracewood State Sch. andHosp... 224,321.26

Public Health, Dept. of, for Georgia Mental Health Institute.. 631,149.00

Public Health, Dept. of, for Medical Assistance Program

24,035,175.56

Public Health, Dept. of, for Medical Facilities Construction. _. 7,540,270.19

Public Health, Dept. of, for Georgia Retardation Center

5,068.70

Public Health, Dept. of, for Southwestern State Hospital

1,200.00

Public Health, Dept. of, for Water Quality Control

214,650.00

Public Safety, Department of

39,285.80

Revenue, Department of

200,000.00

Veterans Service Board

327,349. 50

Veterans Service, Department of

49,560. 53

Total Grants from U. S. Government

$303,314,591.28

GRANTS FROM COUNTIES AND CITIES

Forestry Commission, Georgia

$ 769,051. 62

Executive Dept., State Planning and Programming Bureau

204,210. 53

Family and Child. Serv., Dept. of, Participation Public Assist. _ 4,467,588.78

Highway Department of Georgia, State..

3,407,177. 83

Total Grants from Counties and Cities

$ 8,848,028. 76

DONATIONS FOR OPERATIONS

Art Commission, Georgia

__$

Education, Department of

Education, Dept. of, Vocational Rehabilitation Service

Education, Department of, School for the Deaf

Education, Department of, Academy for the Blind

Game and Fish Commission, State

Historical Commission, Georgia

Public Health, Department of

Public Health, Dept. of, Battey State Hospital

Public Health, Dept. of, Central State Hospital

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

Public Health, Dept. of, Georgia Mental Health Institute

Public Health, Dept. of, Southwestern State Hospital

Public Health, Dept. of, Georgia Retardation Center

Ty Cobb Baseball Memorial Commission

Total Donations for Operations

$

25.00 2,055.00 40,000.00
172.00 5.00
11,850.00 1,050. 00 12,690.00 9,831.11 387,985.65 44, 881. 92 2,654.54 9,865.25
798.34 1,350.00
525,213.81

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

13

YEAR ENDED JUNE 30, 1968

RENTS ON INVESTMENT PROPERTIES Henry Grady Hotel Land in Atlanta Western and Atlantic Railroad State Farmers Market Building and Shed--Pelham Chattanooga Hotels Rome Farmers' Market

$ 43,500.00 540,000.00 600.00 19,698.84 3,330.00

Total Rents

$ 607,128.84

INTEREST EARNED

State Treasury

$ 1,884,064.27

Comptroller General

12. 67

Education, Department of

23,182. 71

Education, Department of, Vocational Rehabilitation Service..

69.14

Georgia State Scholarship Commission

1,342.47

Regents of the University System of Georgia

170,545.42

Dividends on Railroad and Telegraph Stocks

2,433. 69

Georgia Forestry Commission

1,691.00

State Medical Education Board

23,279.39

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

Bainbridge

7,437.50

Highway Department of Georgia, State

2,734,925.00

State Personnel Board

58,904.18

Pardons and Paroles, State Board of

365.00

Parks, Historical Sites and Monuments, Department of

34,935.71

Public Health, Dept. of, Central State Hospital

4,772.74

Purchases, Supervisor of--Hazard Insurance Fund

102,725. 80

Secretary of State

9,972.60

Ty Cobb Baseball Memorial Commission.. _

2,429. 52

Veterans Service Board

3,730. 98

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

2,883.33

Total Interest Earned

$ 5,069,703.12

CONTRIBUTIONS FROM PUBLIC TRUST FUNDS Employees' Retirement System Labor, Dept. of, Emp. Security Agency
Total Contributions from Public Trust Funds

$ 346,409. 88 13,060.00
$ 359,469. 88

EARNINGS, GENERAL GOVERNMENT SERVICES Audits, Department of Comptroller General Computer Service Center, State Executive Department, Governor's Office. Executive Dept., State Planning and Programming Bureau Family & Child. Services, Dept. of, Benefits & Adm. Fund Historical Commission, Georgia

$ 17,500. 00 7,713.96
312,169.79 90.17
5,004.86 934.14
20,392. 56

^^^H

^[ii

14

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1968

EARNINGS, GENERAL GOVERNMENT SERVICES--Continued

Judiciary

Supreme and Appeal Court Fees

$

library, State (Sales Acts, Court Reports)

Labor, Dept. of, for Employment Security Agency

Literature Commission, State

Personnel Board, State

Public Service Commission

Real Estate Investment Board., Georgia

Revenue, Department of

Secretary of State

Secretary of State--Public Buildings and Grounds

Treasury, State

Ty Cobb Baseball Memorial Commission

Workmen's Compensation, State Board of

57,571. 76 10,139.03 168,327.49
3.44 961,055.20
751.23 4,192. 50 285,832.06 36,107.21 9,184.00 53,194.59
6.30 846.15

Total Earnings, General Government Services
EARNINGS, PROTECTION SERVICES Building Safety Inspection Fees Fertilizer Inspection Fees Feed Inspection Fees Insurance Regulatory Fees Notary Public Fees Assess, on Insurers for Workmen's Compensation Board Corporation Registration Fees B. & L. Association Filing, Examining Fees Charter Issuing Fees Securities Issuers, Dealers, Agents'Fees Landscape Architects' Examining Fees Architects' Examining Fees Engineers' Examining Fees Public Accountants' Examining Fees Veterinarians' Examining Fees Real Estate Agents' Examining Fees Motor Carriers' Fees Bank Examining Fees Credit Union Examining Fees Banking, Department of Defense, Department of Public Safety, Deparcment of Supervisor of Purchases--Premiums Warm Air Heating Contractors' Fees Trade Mark Reg. Fees Warehouse Licenses and Inspection Used Car Dealers' Examining Fees Oversized, Overweight and Overlength Vehicle Permits Billboard Permits--Outdoor Advertising

$ 1,951,016.44
$ 57,256.38 608,180. 80 149, 950. 63 352,023.00 32,468.25 590,620.16 37,256.00 1,782.25 116,983.19 200,861.63 4,371.00 11,505.00 36,112.00 65,062.00 5,665.00 167,125.00 478,756.00 435, 600.00 46,424. 72 21.00 231.13
1,166,293. 62 679,381.69 15,285.00 1,190.05 2,035.00 11,470.00 349,595. 00 1,280.00

Total Earnings, Protection Services

$ 5,624,785. 50

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

15

YEAR ENDED JUNE 30, 1968

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

$ 39,425.29 193,831.00 6,960.00 28,975.00 75,607.57 68,313. 67 910.00 1,334.00 38,314.36 28,334.00 21,841. 70 49,782.00 87,771. 50 9,540.00 824.00 49,937.00 2,115.00 630,636.91 188,084.44 1,410. 00 22,091.00 1,287.00
$ 1,547,325.44

EARNINGS, DEVELOPMENT NATURAL RESOURCES SERVICES

Agriculture, Department of

$

Agriculture, Department of--Farmers' Market Authority

Farmers' Market Rents

Forestry Examining Fees

Insecticides Fees

Egg Inspection Fees

Milk Producers' Regulatory Fees

Milk Distributors' Regulatory Fees

Milk Producers--Distributors' Regulatory Fees

Forest Research Council, Georgia

Forestry Commission, Georgia

Game and Fish Commission, State

Mines, Mining and Geology, Department of

46,607.61 503,199. 85 216,528.79
3,054. 50 40,916.60 47,448.48 84,063.48 72,500.43 98,477.03 22,239.56 401, 837. 03 78,497.91 49,986.31

Total Earnings, Development Services

$ 1,665,357.58

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

_$ 1,189,459.03

'

i^BBHaH^HBH

16

DETAIL OF STATE REVENUE RECEIPTS BY CLASS

YEAR ENDED JUNE 30, 1968

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

, 909, 507. 79 331,435.31 , 219, 947. 06 333, 644. 13 37,256. 92

Total Earnings, Hospital Services

$ 4, 831, 791. 21

EARNINGS, CORRECTIONS SERVICES Tattnall Prison Farm and Other Road Construction Youth Development Centers
Total Earnings, Corrections Services.

128,833. 80 771, 764.00
1, 502. 81
902,100. 61

EARNINGS, EDUCATIONAL SERVICES Librarians' Examining Fees Education, Department of Education, Department of, Vocational Rehab. Services Education, Department of, North Ga. Tech. & Voc. School.. Education, Department of, South Ga. Tech. & Voc. School.. Education, Department of, School for the Deaf Education, Department of, Academy for the Blind Georgia Science and Technology Commission
Georgia Technical Services Program Regents of the University System of Georgia-

Total Earnings, Educational Services

$

86.00 776, 846. 82 104, 560. 36 204, 291. 22 240, 583. 45 32, 055. 87
6, 978. 40 632.00
3, 793. 65 968, 509.01
2,338,336. 78

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

$

157,876.62

721,197. 80

$

879,074.42

$1,079,692,442.04

BaBfflHHB|i|m||a|MMi

17 DISTRIBUTION OF STATE REVENUE RECEIPTS

l^i^HHHHHBnB

MMMMMMMMMHMHj

18

SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS

1968

Aging, State Commission on

$

Agriculture, Department of

Art Commission, Georgia

Audits, Department of

Banking, Department of

Capitol Square Improvement Committee

Comptroller General Computer Service Center, State

Conservation: Chattahoochee River Basin, Georgia Commission for the Development of Forest Research Council, Georgia Forestry Commission, Georgia Game and Fish Commission, State Jekyll Island Committee

Mines, Mining and Geology, Department of Parks, Historical Sites and Monuments, Department of Soil and Water Conservation Committee, State Stone Mountain Memorial Commission Corrections, State Board of Defense, Department of Education: Education, Department of Vocational Rehabilitation Services School for the Deaf, Cave Spring Academy for the Blind, Macon North Ga. Technical and Vocational School, Clarkesville___ South Ga. Technical and Vocational School, Americus Georgia Educational Improvement Council Georgia Higher Education Assistance Committee Ocean Science Center of the Atlantic Ocean Georgia Science and Technology Commission Georgia State Scholarship Commission Georgia Technical Services Program Higher Education Facilities Commission State Medical Education Board Regents of the University System of Georgia Teachers' Retirement System Employees' Retirement System Executive Department:

Budget Bureau Governor's Office Governor's Emergency Fund Office of the Coordinator of Highway Safety State Planning and Programming Bureau

Family and Children Services, Dept. of: Benefits and Administrative Funds Confederate Soldiers' Home Factory for the Blind, Bainbridge Office of Economic Opportunity Youth Development Centers

General Assembly of Georgia

285,013.24 9,548,051. 56
67,477.47 797,500.00 492,598.91 3,292,752. 87 1,263,049.66 312,169. 79
1,880.00 396,239.56 6,658,644. 55 3,924,933.95 430,000.00 586,486. 31 4,624,192.22 400,000.00 250,000.00 10,147,994.83 1,838,489.98
375,794,551.22 17,771,337.58 1,899,985.04 960,904.18 1,415, 972. 81 1,337,638.68 118,082.28 759,251.00 191,115.01 99,297.30 811, 780.47 443,345. 79 96,853. 31 159,678.39 105,913, 712. 43 27,707,968.00 346,409. 88
208,622.42 557,367.49
70,401. 63 67,822. 65 2,423,447.63
134,291,028. 81 35,982. 89
1,909,507.79 270,821.00
6,505,169.30
3,531,000.00

SUMMARY OF STATE REVENUE DISTRIBUTION

19

DISTRIBUTION FOR OPERATIONS--Continued
Grants, State Aid To Counties To Municipalities
Highway Department of Georgia, State Historical Commission, Georgia Industry and Trade, Department of Judicial System:
Supreme Court Court of Appeals Superior Courts Library, State Labor, Department of: Division of Administration and Inspection Employment Security Agency Law, Department of Literature Commission, State Pardons and Paroles, State Board of Personnel Board, State--Merit System of Personnel Administration Pharmacy, Georgia State Board of Probation, State Board of Properties Control Commission, State Public Health: Public Health, Department of Alcoholic Rehabilitation Service Atlanta Regional Hospital Augusta Regional Hospital Battey State Hospital Central State Hospital Gracewood State School and Hospital Medical Assistance Program Medical Facilities Construction Mental Health Institute, Georgia Retardation Center, Georgia Southwestern State Hospital Water Quality Control Board Public Safety, Department of Public Service Commission Purchases, Supervisor of Hazard Insurance Fund Real Estate Investment Board, Georgia Recreation Commission, Georgia Revenue: Revenue, Department of Fees Retained by Outside Agents Secretary of State Secretary of State--Public Buildings and Grounds Fund Treasury, State--Administration Ty Cobb Baseball Memorial Commission Veterans Service Board Veterans Service, State Department of

1968
$ 11,017,013.03 12,017,000.00 185,116, 727. 92 352,569. 57 3,696,147.41
540,165.00 634,000.00 2,013,000.00 129,490.96
280,000.00 8,840,026.09
749,798.16 16, 760. 61
845,638.24
1,019,959.38 109,510.00
1,166,976.47 50,000.00
22,363,775.55 806, 717. 96 74,482.00 29,557.19
3,519,974.70 29,085,944.27 7,361,229.35 30,891,272.59 9,540,270.19 3,979,667.28
196,255.04 3,097,570.17
409,229.00 10,204,391.35
556,037.08 387,580.00 782,107.49
4,192. 50 87, 871. 84
11,751,755.69 11,418,874.98 2,683,808.35
784,622.00 130,929.98
3,785.82 1,713,966.13 1,120,166.14

AW1ftffnHMiJi.HHH

20

SUMMARY OF STATE REVENUE DISTRIBUTION

DISTRIBUTION FOR OPERATIONS--Continued:
Warm Springs Memorial Commission, Franklin D. Roosevelt._$ Workmen's Compensation, State Board of

1968
160,759. 95 582,943.15

Total Distribution for Operations

$1,113,339,050.46

DISTRIBUTION OF UNFUNDED COLLECTIONS Banking, Department of Comptroller General Conservation: Game and Fish Commission, State Education: Education, Department of Highway Department of Georgia, State Judicial System: Supreme Court Court of Appeals Library, State Labor, Department of: Division of Administration and Inspection Employment Security Agency Public Health: Public Health, Department of Gracewood State School and Hospital Public Safety, Department of Revenue: Revenue, Department of Secretary of State
Total Distribution Unfunded Collections

$

7,969. 68

(--) 26,914. 40

(--) 70,491.32

(--) 4,500.00 24,994.00

1,047. 75

(--)

98. 85

484. 87

(--) 2,900.00 23,192. 89

(--)

59.27

___

5,425.62

354,583.75

32,477. 99 80,555.10

$

425, 767. 81

SUMMARY OF STATE REVENUE DISTRIBUTION

21

DISTRIBUTION OF SURPLUS FUNDS RETURNED BY SPENDING UNITS
Aging, State Commission on Art Commission, Georgia Banking, Department of Comptroller General Conservation:
Chattahoochee River Basin Development CommissionForest Research Council, Georgia Forestry Commission, Georgia Soil and Water Conservation Committee, State Defense, Department of Education: Education, Department of Georgia Educational Improvement Council Georgia Higher Education Assistance Committee Georgia Science and Technology Commission Georgia State Scholarship Commission State Medical Education Board Executive Department: Governor's Office Planning and Programming Bureau, State Industry and Trade, Department of Labor, Department of: Administration and Inspection Employment Security Agency Law, Department of Pardons and Paroles, State Board of Pharmacy, State Board of Public Safety, Department of Purchases, Supervisor of Recreation Commission, Georgia Revenue, Department of Refundable Grants to Counties Veterans Service, Department of Workmen's Compensation, State Board of

1968
961.28 1,159.43 3,654. 78 18,139. 71
1,372. 99 160.20
2,034.63 49,524. 31 11,455.30
42, 526. 85 2,478.59 4,754.00 17,304. 22 16,128.00 9,396. 40
4,933. 65 5,024.53 10,411.88
89.99 41.11 1,980.64 423.69 2,290.07 31, 228. 99 2,846.16 164.18 2,227. 55 345,400.03 5,204.26 6, 358. 06

Total Distribution of Surplus Funds Returned By Spending Units
Distribution Totals Excess of Revenues over Allotments.

$i

599, 675. 48

13,165,142. 79 33,472,700.75

Total

$1,079,692,442.04

I

23
STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30, 1968

aHHBnHHB^nfflBiKiHffljSJ

tf'

^1

STATE TREASURY

25

TREASURY FUNDING AND CUSTODY ACCOUNTS

BALANCE SHEET JUNE 30, 1968

ASSETS

CASH ON HAND AND IN BANKS

General Fund

Available for Allotment

$

Working Reserve

Undrawn Budget Allotment

Private Trust Funds

Federal Funds for:

Department of Education--Vocational

Rehabilitation Funds

$

Department of Education--OASI

Disability D etermination Unit

Civil Defense Funds

U. S. IncomeTax

State Income Tax

Solicitors' General Retirement Fund

Superior Court Judges Retirement Fund,

Bureau of Safety Responsibility

Land Registration Assurance Fund

86,125,551.46 21,641,254.13 30,978,656. 99 $138, 745,462. 58

2,458. 57
3,935. 68 3,888. 07 63,087.50 33,139.54 178,417.28 393,954.35 259,196. 72 12,226. 77

950, 304. 48

Total Assets

$139,695,767.06

LIABILITIES, RESERVES AND SURPLUS

LIABILITIES

Undrawn Allotments in State Treasury

RESERVES

For Working Reserve

For Private Trust Funds

Federal Funds for:

Department of Education--Vocational

Rehabilitation Funds

$

2,458. 57

Department of Education--OASI

Disability Determination Unit

3,935. 68

Civil Defense Funds

3,888.07

U. S. IncomeTax

63,087.50

State Income Tax

33,139.54

Solicitors' General Retirement Fund

178,417.28

Superior Court Judges Retirement Fund___

393,954. 35

Bureau of Safety Responsibility

259,196. 72

Land Registration Assurance Fund

12,226. 77

$ 30, 978, 656. 99 21, 641, 254.13

Total Reserves SURPLUS
Balance July 1, 1967 Increase (or Decrease) in Year

$ 119,598,252.21 (--)33,472,700. 75

950, 304. 48

Balance June 30, 1968

_

, 125,551.46

Total Liabilities, Reserves and Surplus

$139,695,767.06

to
<3>
TREASURY FUNDING AND CUSTODY ACCOUNTS

GENERAL FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
GENERAL FUND Revenue Remitted to State Treasury by Collecting Units--Net

Cash Receipts

Deduct Receivables July 1, 1967

Add Receivables June 30, 1968

Actual Revenues

$739,928,840.00

$739,928,840.00

sws

>

CASH BALANCE JULY 1, 1967 General Fund

03
i

Available for AUotment

119,598,252.21

Working Reserve

21,641,254.13

Undrawn Budget Allotment Shown as Private Trust

Funds in Prior Years

19,411,028.76

Total Cash Accountability

$900,579,375.10

EXPENDITURES GENERAL FUND
Allotments Drawn by Spending Units Surplus Funds Lapsed
Allotments Drawn by Spending Units--Net
Less: Excess of Allotments over Revenues
CASH BALANCE JUNE 30, 1968 General Fund Available for Allotment Working Reserve Undrawn Budget Allotment
Total Cash Accountability

Cash Disburse-
ments

Deduct Payable July 1, 1967

Add Payable June 30, 1968

Actual Expendi-
tures

$762,433,588.00 $ 19,411,028. 76 $ 30,978,656.99 $774,001,216.23

(--) 599,675.48

(--) 599,675.48

$761,833,912. 52 $ 19,411,028. 76 $ 30,978,656. 99 $773,401,540. 75

86,125,551.46 21,641,254.13
30,978,656.99
$900,579,375.10

33,472,700.75
00
$739,928,840.00 >
H
>za
3

to

I

28

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

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, 1968.

PRIVATE TRUST FUNDS
Payroll witholdings are Private Trust Funds. The other accounts reported under this heading are State-owned but are treated as Private Trust Funds here because spending and accounting controls are vested in other units, the State Treasury acting as banker and custodian.

OTHER FUNDS HANDLED BY THE TREASURY, reported in separate audits, are:
Sinking Fund Treasury Administration Account General Assembly Account Supreme Court of Georgia Court of Appeals of Georgia Superior Courts of Georgia
The Superior Court Judges Retirement Fund, the Solicitors' General Retirement Fund and the Land 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 of Georgia.

CURRENT FUNDED REVENUE

Revenue receipts paid into the State Treasury by the various revenue collecting units of the State in the fiscal year ended June 30, 1968, amounted to $739,928,840.00.

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

Revenue Receipts

YEAR ENDED JUNE 30th

1968

1967

1966

$739,928,840.00 $672,405,475.16 $617,278,954.39

STATE TREASURY

29

TREASURY FUNDING AND CUSTODY ACCOUNTS

ALLOTMENTS TO SPENDING UNITS
Revenue receipts of $739,928,840.00 were remitted to the State Treasury during the fiscal year ended June 30, 1968, and allotments to spending units were $773,401,540.75, which was in excess of revenues by $33,472,700.75. This decreased the surplus of $119,598,252.21 at July 1,1967, to $86,125,551.46 at June 30, 1968.
The General Fund cash balance remaining in the State Treasury on June 30, 1968, was $138,745,462.58 and is divided, as follows: $86,125,551.46 will be available for allotment as appropriated for the next fiscal period ending June 30, 1968, $21,641,254.13 is held as a Working Reserve Fund and $30,978,656.99 undrawn budget allotment.
The Working Reserve Fund of $21,641,254.13 was established in 1942 to meet within-month cash requirements. Revenue receipts are paid into the State Treasury toward the 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 $773,401,540.75 allotted to the various spending units in the fiscal year ended June 30, 1968, compares with $658,762,157.00 allotments for the previous fiscal year ended June 30, 1967, and $591,624,210.45 allotted two years ago.

STATE REVENUE COLLECTIONS
Collections by the State Treasury as a revenue collecting agency in the fiscal year ended June 30, 1968, amounted to $1,939,692.55 and consisted of $2,433.69 dividends on investments, $1,884,064.27 interest earned on funds on time deposit, $36.00 for use of public lands, $14,946.25 bond custody fees, $30.00 miscellaneous fees, $499.43 from telephone pay station rents, $37,556.66 from the sale of public property, and $126.25 from sale of waste paper.

PRIVATE TRUST FUNDS
Private Trust Funds held June 30, 1968, were $6,394.25 Federal Grants to the Department of Education, $3,888.07 Civil Defense Funds, $63,087.50 U. S. Income Tax Withholdings, $33,139.54 State Income Tax Withholdings, $393,954.35 Superior Court Judges Retirement Fund, $178,417.28 Solicitors' General Retirement Fund, $259,196.72 Bureau of Safety Responsibility Fund and $12,226.77 Land Registration Assurance Fund, making a total of $950,304.48.

TREASURY FUNDING AND CUSTODY ACCOUNTS

CoO

PRIVATE TRUST FUNDS (TREASURY HANDLED AS CUSTODIAN)

STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

YEAR ENDED JUNE 30, 1968

FUND

Balance July 1, 1967

Cash Receipts in Period

Disbursements in
Period

Balance June 30, 1968

Federal Grants for: Department of Education--Vocational Education Funds

$ 154,328.22 $11,146,709.00 $11,301,037.22 $

0.00

>-3

Department of Education--Vocational Rehabilitation Funds

310,469.30 11,983,736.23 12,291, 746. 96

2,458.57 H

Department of Education--OASI Disability Determination Unit_

.00 1,435,354. 94 1,431,419. 26

3,935. 68

Department of Education--National Defense Education Act Funds

385,267.04 2,042,117.76 2,427,384. 80

.00

H >

National Flood Control Fund

.00

61,399.52

61, 399. 52

.00

National Forest Reserve Fund

.00

383,930.80

383, 930. 80

.00

Civil Defense Funds

2,108.80

116,070.36

114, 291. 09

3,888.07

Payroll Withholdings

U. S. IncomeTax State Income Tax OASI Under Social Security Law Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Bureau of Safety Responsibility Land Registration Assurance Fund

150,515.37 44,997.02
.00 369,026. 67 173,939.11 212,407.14
11,751.17

1,179,849.57 153,052.22 131,200.52 62,350.12 22,617.03 175,353.44 475.60

1,267,277.44 164,909. 70 131,200. 52 37,422. 44 18,138. 86 128, 563. 86 .00

63,087.50 33,139.54
.00 393,954.35 178,417.28 259,196. 72
12,226. 77

$ 1,814,809. 84 $28,894,217.11 $29,758,722.47 $ 950,304.48

STATE TREASURY

31

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF REVENUE COLLECTIONS

YEAR ENDED JUNE 30, 1968

COLLECTION UNIT

Agriculture, Department of

Banking, Department of

Comptroller General

Conservation

Forestry Commission, Georgia

$

1,691.00

Game and Fish Commission, State

2,474,607.96

Parks, Historical Sites and Monuments,

Department of

100.00

1,332,438.24 475,555.04
19,619,826. 60
2,476,398.96

Education, Department of

Executive Department

Governor's Office

Family and Children Services, Department of _

Highway Department of Georgia, State

Judicial System

Supreme Court

$

Court of Appeals

State Library

17,350.91 39,271.95 9,654.16

23,068.82 10.00
7,437. 50 3,150,461. 76
66,277.02

Labor, Department of Division of Administration and Inspection. $ Employment Security Agency

15,700. 00 92,467.40

108,167. 40

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

$ 734,618,305. 95 (--)31,380,945.99

365.00 607,128. 84 104, 641. 84 4,455,812.87 478, 756. 00
703,237,359. 96

Secretary of State Treasury, State
Dividends on Stocks Fees--Bond Deposits Miscellaneous

$ $14,946.25
30.00

2,433.69 14,976.25

1,251,090.46

Use of Public Lands

Interest on Deposits

Rents--Telephone Pay Stations.

Sales--Waste Paper

$ 126.25

--Public Property

37,556.66

36.00 1,884,064.27
499.43
37,682. 91

1,939,692. 55

Veterans Service Board Workmen's Compensation, State Board of__.

3,730. 98 590,620.16

$739,928,840.00

irnniininmimiuuimftmH

32

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF APPROPRIATION ALLOTMENTS

YEAR ENDED JUNE 30, 1968

SPENDING UNIT

Legislative Appropri-
ation

Adjustments

Surplus Funds Returned
by Spending
Unit

Aging, State Commission on

$ 39,000.00 $

Agriculture, Department of

8,795,900.00

Art Commission, Georgia

60,000.00

Audits, Department of

780,000.00

Banking, Department of

500,000.00

Capitol Square Improvement Committee,. 3,277,752. 87

Comptroller General Conservation

1,270,000.00

Chattahoochee River Basin Development

Commission

Forest Research Council, Georgia

374,000. 00

Forestry Commission, Georgia

4,570,757. 00

Game and Fish Commission, State

3,032,356.00

Jekyll Island Committee

430,000. 00

Mines, Mining and Geology,

Department of

__ 528,500.00

Parks, Historical Sites and Monuments,

Department of

3,404,000.00

Soil and Water Conservation Committee, 400,000.00

Stone Mountain Memorial Committee. _ _ 250,000.00

Corrections, State Board of

9,417,000.00

Defense, Department of

977,800.00

Education

Education, Department of.

322,595,399. 00

Georgia Educational Improvement

Council

99,694.00

Georgia Higher Education Assistance

Committee

700,000.00

Ocean Science Center of the Atlantic

325,000. 00

Georgia Science and Technology

Commission

100,000.00

Georgia State Scholarship Commission.. 824,660.00

State Medical Education Board

177, 500.00

Regents of the University System

of Georgia

102,009,000.00

Teachers' Retirement System

28,152,686.00

Executive Department

Budget Bureau

245,000.00

Governor's Office..

515,000.00

Governor's Emergency Fund

2,000,000.00 (

Highway Safety Coordinator

35,000. 00

State Planning and Programming

Bureau

_

2, 781.00 ! 168, 800.00
3,000.00 15,000.00
1,880.00
8,000.00 39,000. 00
232,350.00 15,000. 00 25,000.00 65,000.00
4,500.00
42,287. 32 )1,929,598. 37 1,439,505.00

961.28 1,159.43 3,654. 78 18,139. 71 1,372. 99
160.20 2,034. 63
49,524. 31 11,455. 30 42, 526. 85 2,478. 59 4, 754. 00 17,304. 22 16,128. 00 9, 396. 40
4, 933. 65
5,024. 53

STATE TREASURY

33

TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1968

Appropriation Lapsed

Previous '.11! Year's r Funds

Current Year's Funds

Net Appropri-
ation

Due to Sp ending-
Unit Julyl, 1967

Allotments Drawn from State
Treasury

Due to Spending
Unit June 30, 1968

I 961.28 $(--)
j-j -) 1,159.43 (--) -) 3,654.78 (--)
51 -) 18,139. 71 (--)

L 87 35 4,161. 58 7,422.09 6, 950. 34

41,779.13 8, 964, 700. 00
58,838.42 780,000. 00 492,577. 91 3,292, 752. 87 1,263,049. 66

3 41,779.13 8,654,504. 82 i> 58,838.42 780, 000. 00 492, 577. 91 3,292, 752. 87 1, 249, 085. 99

310,195. 18 13,963. 67

-) 1,372.99
-) 160.20 -) 2,034.63 (--)

26,053.64

1, 880. 00 374. 000. 00 4, 544, 703. 36 3, 032, 356. 00 8 430,000. 00

95,114.48

1,880.00 374,000. 00 4, 544, 703. 36 3, 032, 356. 00 430,000.00

95,114. 48

536, 500. 00

497,295. 50

39,204.50

(--) 60, 000. 00 -) 49, 524. 31
(--) 169, 602. 97 L-) 11, 455. 30 (--j 7, 669. 29

3, 383,000. 00 400,000.00 250,000. 00
9, 247, 397. 03 1,202,480. 71

2,263, 829. 42

3, 383,000. 00 400,000.00 250,000. 00
9, 570,000. 00 1,202,480.71

1,941,226.45

L-) 42, 526. 85 (--) 4,381,253.17 318, 229,145. 83 2,095,435. 45 313, 518, 228. 01 6, 806, 353. 27

-) 2,47R 59 (--) 6,61L 72

118,082. 28

118,082. 28

- 4.754.00 (--) 5,749.00 (--) 133, 884. 99

759,251. 00 191,115. 01

759, 251. 00 185, 000. 00

6,115.01

j |-) 17, 304. 22 (--) - 16,12S. 00 (--) 9, 396. 40 (--)

1,334.70 14,222.00 41,101.00

98, 665. 30 810,438. 00 136, 399. 00

(--) 1,336, 540. 00 100, 676, 960. 00 (--) 444,718.00 27, 707,968. 00

75, 800. 65 810,438. 00 136, 399. 00
100, 676, 960. 00 114,448.67 27,816, 606. 67

22,864. 65 5, 810. 00

(--) 36,377.58 -) 4,933.65

208, 622. 42 557,287. 32
70,401.63 35,000.00

202,386. 66 555, 540.07
35,000.00

6,235. 76 1,747. 25 70,401.63

B 5. 024. 53 (--) 27,536. 00 1. 411, 969. 00

1, 393, 781.00

18, 188. 00

34

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF APPROPRIATION ALLOTMENTS

YEAR ENDED JUNE 30, 1968

SPENDING UNIT
Family and Children Services, Department of
Grants, State Aid To Counties To Municipalities

Legislative Appropri-
ation

Adjustments

Surplus Funds Returned
by Spending
Unit

$44,594,945.00
11,017,013.03 12,017 000 00

-)5, 915,027. 00

Highway Department of Georgia, State.__ 114,'231,'387. 94

Historical Commission, Georgia

350,000. 00

719, 761. 50

Industry and Trade, Department of Judicial System

5,039,'sooioo (--)1,268,393.00 $ 10,411. 88

Supreme Court

540,165.00

Court of Appeals Superior Courts CourtReports Library, State

g34 goo 00 TM" 2,013,'000.'00
35>000 m
110,000.00

Labor, Department of

Division of Administration and

Inspection
Employment Security Agency Law, Department of Legislative

280,000.00 85,000. 00 743000 00

6, 800. 00

89.99 41.11 1, 980. 64 1

General Assembly Literature Commission, State

3 g7g QQQ QQ ' 20000 00

256,000.00

Mineral Leasing Commission

5' 000' 00

Pardons and Paroles, State Board of Pharmacy, Georgia State Board of Probation, State Board of

918,000.00 113' 500' 00 1 207 000 00

423.69 2,290. 07

Properties Control Commission, State

'50,' 000. 00

Public Health, Department of

15,887' 000 00

Alcoholic Rehabilitation Services

' 514,500! 00

Atlanta Regional Hospital

82 790 00

Augus ta Regional Hospital

50,' 000.00

Battey State Hospital

3 100 000 00

Central State Hospital

26,549*261 00

Gracewood State School and Hospital. _ _ 6, 790,' 000.00

Medical Assistance Program Medical Facilities Construction

2,000,000.00

5,915,027.00

Mental Health Institute, Georgia

3,300,000.00

Retardation Center, Georgia

250', 000. 00

Southwestern State Hospital

3,19^ 549! 00

Water Quality Control Board

227*000 00

Public Safety, Department of Public Service Commission

10,150' 000 00 625! 000 00

18,376. 55 31,228.99

Purchases, Supervisor of

402 000 00

2,846.16

STATE TREASURY

35

TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1968

Appropriation Lapsed

Previous Year's Funds

Current Year's Funds

Net Appropri-
ation

Due to Spending
Unit Julyl, 1967

Allotments Drawn from State
Treasury

Due to Spending
Unit June 30, 1968

$(--) 1, 517,189. 60 $ 37,162, 728. 40 $ 2,066, 279. 20 $ 36,303,971. 56 $ 2,925,036. 04

$(--) 10,411.

11,017,013.03

11,017,013.03

12,017,000.00

12,017,000.00

114, 951,129. 44 5,479,004. 93 109, 789,239. 44 10, 640, 894. 93

(-) 18, 872. 99

331,127.01

(-) 62,897. 59 3,708, 509.41

326,242.00 3,455, 590. 41

4,885.01 252,919.00

540,165. 00

634, 000. 00

2, 013, 000. 00

35,000. 00

(--) 15,509.04

94,490. 96

4, 649. 07 21.02
3,245.60 9,791. 61 2, 714.42

505,146. 48 629, 907. 88 1, 987, 602.57 34,266. 28
83, 876. 57

39,667. 59 4,113. 14
28, 643. 03 10, 525. 33 13, 328. 81

(--) 89. 99 (-) 41.11 (--) 1,980.64 (--)

280,000.00

85,000.00

1.84

749,798.16

280,000. 00 85,000. 00 749,798.16

(--) 423. 69 (--) 2,290.07
(--) 31, 228. 99 (--) 2,846.16

3,242. 83 5,000.00 72,361. 76 3,990.00 40,023. 53
256,915. 38 30,875. 00
8,308.00 20, 442. 81
3,869. 63 164,158. 30 27, 937. 30 975, 345. 97
142,220. 70 59,612. 00 149, 301. 00 32,421.00 15,685.00 69, 714.15 14, 420. 00

3, 531,000. 00 16,757.17
845, 638.24 109, 510.00 1,166, 976. 47 50, 000.00 15,630, 084.62 483, 625.00
74, 482.00 29, 557. 19 3,096, 130. 37 26, 385, 102.70 6, 762, 062.70 4,939, 681. 03 2,000, 000.00 3,157, 779. 30 190, 388.00 3,049, 248.00 194, 579.00 10,152, 691. 55 555, 285. 85 387, 580.00

282, 627. 87 2, 874. 41
28,125. 73
23,296.12
217, 849. 64 190,282. 66 60, 766. 54
4,211,274. 37 177,399.48 6,168.17 368,275.33 1,238. 34

3,803,565. 75 19,631. 58
811, 000.00 109, 510.00 1,191, 796. 41
50, 000.00 15,421, 770.14
506, 921. 12 74, 482.00 26, 500.00
3,200, 737.64 25,026, 806.20
6,777, 966.54 4,866, 000.00 2,152, 693.00 3,275, 000.00
196, 556. 17 3,390, 568.33
195, 817. 34 10,152, 691. 55
553, 000.00 387, 580.00

10,062.12
34, 638. 24
3,305. 79 208, 314. 48
3,057. 19 113,242. 37 , 548, 579. 16 44, 862. 70 73,681.03 , 058,581.37 60,178. 78 26,955.00
2,285. 85

36

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF APPROPRIATION ALLOTMENTS

YEAR ENDED JUNE 30, 1968

SPENDING UNIT

Legislative
Appropriation

Adjustments

Surplus Funds Returned
by Spending
Unit

Recreation Commission, Georgia Revenue, Department of
*Refundable Grants to Counties Secretary of State Secretary of State

$ 95,410. 00 n, 199,400.00 $
2,664,000.00

i 164.18 I 50,000.00 2,227.55 I
345,400.03 S 31,000.00

Public Buildings and Grounds Fund Treasury, State
Administration Sinking Fund
Veterans Service Board Veterans Service, Department of Workmen's Compensation, State
Board of

763,000.00 X27 500.00
1,380,000.00 1,087,' 000.00
591,000.00

12,500.00 3,450. 00 38, 000. 00

5, 204. 26 6,358.06

$784,198,205. 84 $

0.00 $ 599,675. 48

Appropriation Act provides that funds returned from Counties for returnable grants for Tax Reevaluation and Equalization Program were to be appropriated to the De-
partment of Revenue for Returnable Grants to Counties, the appropriation not to exceed $400,000.00 for the fiscal year ended June 30, 1968

STATE TREASURY

37

TREASURY FUNDING AND CUSTODY ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS YEAR ENDED JUNE 30, 1968

Appropriation Lapsed

Previous Year's Funds

Current Year's Funds

Net Appropri-
ation

Due to Spending
Unit Julyl, 1967

--) 164. 18 $(--) 2,227.55 (-

7, 538.16 $ 87, 871. 84 43,044. 34 11,206, 355. 66 $
345,400. 03 13,539.00 2, 681,461. 00

847, 971. 92

Allotments Drawn from State
Treasury-

Due to Spending
Unit June 30, 1968

87,871. 84 11,245,220. 34 $
345,400. 03 2, 681,461. 00

809,107. 24

62.00

775,438. 00

775,438.00

(--:
(-:
-) 5,204.26 (-

20.02
31,383.37 16, 394. 39

130,929. 98
1,386,616. 63 1,070,605. 61

26,980.00 831,364. 31

130,929. 98
1,520,588.00 1,070,605.61

26,980.00 697,392. 94

-) 6,358.06 (-

8, 903. 00

582,097.00

582,097.00

<--)254,275.45 $(- 10,542,389.64 $774,001,216.23 $19,411,028.76 $762,433,588.00 $30,978,656.99

38

STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS

YEAR ENDED JUNE 30, 1968

NATIONAL FLOOD CONTROL FUND

COUNTY
Bartow Cherokee Cobb Columbia Dawson Decatur Elbert Forsyth Gwlnnett Hall Hart Line0111LumpMn McDuffie Seminole Stephens Stewart

Total
$ 6,234.97 7 733 42 '624.13 6,557.90 2g QQ l,64o'57 327 19 4,260.68 H2 50
26,910.19 301.21
4,087.65 30 00 230.62
904 g7 54.69 1,380.93

50% Schools
$ 3,117.48 3,861. 71 312.07 3,278. 95 9.00 820.28 163.60 2,130.34 56.25
13,455.09 150. 61
2,043.82 15.00 115. 31
452.44 27.34 690.47

50% Roads
$ 3,117.49 3,861. 71 312.06 3,278. 95 9.00 820.29 163.59 2,130. 34 56.25
13,455.10 150.60
2,043. 83 15.00 115. 31
452.43 27.35 690.46

Totals

$ 61,399.52 $ 30,699.76 $ 30,699.76

Payments representing 75% of receipts from Flood Control Funds for fiscal year 1967.

STATE TREASURY

39

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS

YEAR ENDED JUNE 30, 1968

NATIONAL FOREST RESERVE FUND

Forest

County

Net Forest AreaAcres

50% Schools

50% Roads

Total To
County

Chattahoochee. Banks - _ _ _

Catoosa

Chattooga

__

Dawson.. . .

Fannin. .

__

Floyd

Gilmer

._

Gordon

.

Habersham. .

Lumpkin

Murray Rabun --

Stephens

Towns

..

Union.

...

Walker

White

Whitfield

369 $ 69.21 $ 69.21 $ 138.42

6

1.12

1.13

2.25

12,537 2, 351. 53 2,351. 52 4,703.05

5,249

984. 54

984. 54

1, 969. 08

98,720 18, 516. 60 18, 516. 60 37,033. 20

6,491

1,217. 50

1,217. 50

2,435. 00

23,904

4, 483. 60

4,483. 60

8,967.20

6,941

1, 301. 90

1, 301. 90

2, 603. 80

39, 592

7,426. 15

7,426. 15 14,852. 30

57, 249 10, 738. 02 10, 738. 01 21,476. 03

35,880 6, 729. 90 6, 729. 90 13,459. 80

143, 599 26, 934. 41 26, 934. 42 53, 868. 83

21, 563

4, 044. 50

4, 044. 51

8,089.01

56,175 10, 536. 57 10, 536. 57 21,073.14

93,579 17, 552. 33 17, 552. 32 35,104. 65

15,396 2, 887. 78 2,887. 78 5, 775. 56

42,464

7, 964. 84

7, 964. 84 15, 929. 68

22,437

4,208.44

4,208.44

8, 416. 88

Total Chattahc ochee Forest

682,151 $127, 948. 94 $127, 948. 94 $255,897. 88

Oconee

__Green

...

Jasper

___

Jones .

___

Morgan. ._

Oconee

Oglethorpe...

Putnam .

23,643 26,013 16,500
436 254 3,768 32,297

$ 14,707.28 16,181. 56 10,263. 93 271. 21 158. 01 2, 343. 91 20,090. 56

$ 14,707.28 16,181. 55 10,263.94 271. 22 158.00 2, 343. 91 20,090. 56

$ 29,414. 56 32,363.11 20,527. 87 542.43 316. 01 4, 687. 82 40,181.12

Total Oconee F orest

. 102,911 $ 64,016. 46 $ 64,016.46 $128,032. 92

Grand Totals

... 785,062 $191,965.40 $191,965.40 $383, 930. 80

Distribution of $383,930. 80 representing National Forest Reserve fees received from United States Treasury for fiscal year ending June 30, 1967, based upon the National Forest Area-Acres by counties located in the Chattahoochee and Oconee National Forest, furnished by the United States Department of Agriculture, Forest Service, from which the calculations as above are made, the law requiring that the amount be pro-rated 50% for schools and 50% for roads in accordance with the area-acres in each county.

TOWN Abbeville Acworth Adairsville Adel
Ailey Alamo Alapaha Albany
Allentown Alma
Alpharetta Americus
Arlington Ashburn
Athens
Atlanta

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

BANE

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Abbeville State Bank

:

Bank of Acworth

"

Bank of AdairsvUle

~

Adel Banking Company

Farmers & Merchants Bank Montgomery County Bank

Wheeler County State Bank

Bank of Alapaha

Albany Savings Bank

Citizens & Sou. Bank of Albany, The__

First State Bank & Trust Company.

National Bank of Albany Four County Bank

Alma Exchange Bank

Citizens State Bank

Citizens Bank of Alpharetta

Bank of Commerce

Citizens Bank of Americus

Bostwick Banking Company

Ashburn Bank

Citizens Bank of Ashburn, The

Citizens & Southern National Bank, The

First American Bank & Trust Company.

National Bank of Athens, The

American Bank of Atlanta--

70,000.00 $ 22,000.00 $ 16,500.00 $

38,500.00 $ 1,210.00

48,000.00

20,000. 00

15,000. 00

35,000.00

912. 50

152,000.00

50,000. 00

37,500.00

87,500.00

2,037.50

185,000. 00

50,000.00

37,500. 00

87, 500. 00

2,600. 00

110,000. 00

50,000. 00

37,500.00

87, 500. 00

2,600.00

102,000.00

35, 000. 00

26,250. 00

61,250. 00

1, 800. 00

100,000.00 113,000. 00 55,000. 00

40,000. 00 35, 000. 00 50, 000. 00

30, 000. 00 26,250. 00
.00

70,000. 00 61,250. 00 50,000. 00

2,200. 00 >

1, 800. 00 2, 718. 75

-a M

455,000. 00

200, 000. 00

150,000. 00

350,000.00

8, 862. 50

440, 000. 00 385, 000. 00 216,000. 00

200,000.00 200,000. 00 95,000.00

150, 000. 00 150, 000. 00 71,250. 00

350,000. 00 350,000. 00 166,250. 00

9,200. 00 >

8,112. 50 5,225.00

CdO

360,000.00

95,000. 00

71,250.00

166,250. 00

5,225. 00

159,000.00

65, 000. 00

48, 750. 00

113, 750. 00

3,112. 50

283,000. 00

125, 000. 00

93,750. 00

218, 750.00

4, 850. 00

165,000. 00

75, 000. 00

56,250. 00

131,250. 00

3,450. 00

167,000. 00

75,000. 00

56,250. 00

131,250. 00

3,450. 00

60,000. 00

25,000. 00

18, 750.00

43, 750. 00

1,150.00

116,000.00

50,000.00

37, 500. 00

87,500.00

2,525.00

110,000. 00

50,000.00

37, 500. 00

87,500.00

2,300.00

175,000.00

131,250.00

306,250.00

7,287. 50

399,000.00

150,000. 00

112,500. 00

262,500. 00

6,100.00

405,000. 00

175,000.00

131,250. 00

306,250.00

7,850.00

Candler Building Peachtree Office

1,280,000.00

250,000. 00 100,000.00

187,500.00 75,000. 00

437,500.00 175,000.00

10,375.00 3,250.00

*v rwv nn

Tio'fwvnn

Atlanta Bank & Trust Company

Atlanta Bank & Trust Company--

Ben Hill Office.

Citizens & Southern National Bank

Main Account. _

Federal Civil Defense

Social Security

Bankhead

BoltonRoad

Broadview Plaza

Buckhead

Campbellton Plaza

Capitol Area

___

Cascade

HowellMill

Mitchell Street

Moreland

Northside Parkway

Northwest

Peachtree Office

Peachtree-Baker

_.

Peachtree-Lenox

Peachtree-Palisades

Pershing Point

Roswell-East Andrews

Eoswell-Wieuca

South Expressway

South Moreland

Stewart-Lakewood

Tenth Street

Citizens & Sou. Park National Bank....

Citizens Trust Company--Auburn Ave..

482,000.00 29,523,000.00
55,000.00 441,000.00

150,000. 00 112, 500.00

262, 500.00

100,000.00

75,000.00

175,000.00

75,000.00 75,000.00 75,000.00 100,000. 00 75,000.00 75,000.00 100,000.00 100,000.00
100,000. 00 75,000. 00 100,000.00 100,000.00 100,000. 00 100,000. 00 100,000.00 75,000.00 100,000.00 75,000. 00 100,000. 00 50,000.00 100,000. 00 100,000. 00 25,000. 00 200,000.00

3,886,537. 51 3,888.07 .00 50,000. 00 50,000. 00 50,000. 00 50,000.00 50,000. 00 50,000. 00 50,000. 00 50,000. 00 74, 682. 47 50,000. 00 50,000. 00 50,000. 00 25, 000. 00 50,000. 00 25,000. 00 50,000. 00 25,000. 00 25,000. 00 25,000. 00 50,000.00 25,000. 00 25, 000.00 25,000.00 18, 750. 00
150,000. 00

3, 886, 537. 51 3,888.07 .00
125,000.00 125,000.00 125,000. 00 150,000. 00 125, 000. 00 125,000. 00 150,000. 00 150,000.00
74,682.47 150, 000.00 125,000. 00 150,000. 00 125,000.00 150,000. 00 125,000. 00 150,000.00 100,000.00 125,000. 00 100,000.00 150,000. 00 75,000.00 125,000.00 125,000.00 43, 750. 00 350,000.00

6, 825. 00 4,375.00

4,562.50

4,562.50

4,562. 50

6,500.00

4,562. 50

4,562. 50

CO
H

5,375.00 >

5,375.00 H

H 6,500.00

4,562. 50 >
a 6,500.00

4,875.00

6,500.00

4,875.00

5,375.00

4,062.50

4,875.00

3,437.50

5,375.00

2,125.00

4,875.00

4,875.00

781.25

7,900.00 rt>-

TO N Atlanta

TREASURY FUNDING AND CUSTODY ACCOUNTS

fe

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

BANK
First National Bank Main Account Federal Vocational Education Act Federal Vocational Rehabilitation Gasoline Refund Airport Buckhead Chattahoochee Cheshire Bridge-Sheridan Greenbriar Hemphill Lenox Towers Merchandise Mart North Avenue Piedmont-Cheshire Roswell-Wieuca Seventeenth Street Stewart-Lakewood Twenty-Sixth Street West End
Fulton National Bank Main Account Bureau of Safety Responsibility Gasoline Refund National Defense Education Act Special Withholding Tax (U. S.)

Depository Bonds
$ 15,685,000.00
19,823,000.00

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

$ 4,081,213.16 $ 4,081,213.16

.00

.00

2,458. 57

2,458. 57

.00

.00

100,000. 00 100, 000. 00

50,000. 00 75,000.00

150,000. 00 $ 175,000. 00

5, 375. 00 7,000.00

>

100,000.00

75, 000. 00

175,000.00

5, 875. 00 H

100,000.00 125,000.00 125,000.00

75,000. 00 50,000. 00 50,000.00

175, 000. 00 175,000. 00 175,000. 00

7,000.00 H

7,312. 50 6,187. 50

W
> H

100,000. 00

50,000. 00

150,000. 00

5, 375. 00

125,000. 00

50, 000. 00

175, 000. 00

6,187. 50

125,000. 00

50,000. 00

175,000. 00

7, 312. 50

125,000. 00

50,000.00

175, 000. 00

7, 312. 50

125,000. 00

50,000. 00

175, 000. 00

7,312. 50

100,000. 00

50,000. 00

150, 000. 00

5, 375. 00

125,000. 00

50, 000. 00

175,000. 00

6, 187. 50

100,000. 00

50, 000. 00

150,000. 00

5, 375. 00

125,000. 00

50, 000. 00

175, 000. 00

7, 312. 50

3, 822,675. 99 259,196. 72 .00 .00 63,087. 50

3, 822, 675.99 259,196. 72 .00 .00 63,087. 50

Solicitors' General Retirement Fund-

Superior Court Judges Ret. Fund

161 Peachtree

Buckhead Motor Bank

Capitol Area

East Atlanta

Gordon Road

Lenox

Luckie

Peachtree Place

Peachtree Road. _

Peters Street

Ponce de Leon

West End

Georgia Savings Bank & Trust Company

National Bank of Georgia

Main Account

OASI Disability Determination Unit__

Buckhead

_

Cascade

Doctors Building

Moreland-Custer

Northside Drive

Pershing Point

Ponce de Leon

Roswell-Wieuca

West End

Peoples Bank, The

Buckhead Office

Trust Company of Georgia

Main Account

Special Withholding Tax (State)

Bank of DeKalb

Bank of DeKalb--Executive Park

500,000.00 6,192,000.00
635,000.00 14,228,000.00 1,015,000.00

150,000.00 75,000.00 150,000.00 150,000.00 150,000.00 150,000.00 15C.000.00 150,000.00 150,000.00 150,000. 00 150,000. 00 150,000.00 200,000.00

18,417.28 13, 954. 35 75,000.00 50,000.00 75,000.00 75,000. 00 75,000. 00 75, 000. 00 50,000. 00 75,000.00 75,000. 00 75,000. 00 75,000.00 75,000.00 150,000.00

18, 417. 28 13, 954. 35 225,000.00 125,000. 00 225,000. 00 225,000.00 225,000.00 225,000. 00 200,000. 00 225,000.00 225,000.00 225,000.00 225,000.00 225,000. 00 350,000. 00

150,000. 00 150,000.00 150,000.00 150,000.00 150,000. 00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150, 000. 00

1,011,451.19 3, 935. 68 75,000. 00 75, 000. 00 50, 000. 00 75,000. 00 50,000.00 50,000. 00 50,000.00 50,000.00 50,000.00
112,500.00 112,500.00

1,011,451. 19 3,935.68
225,000.00 225,000. 00 200,000.00 225,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 262,500.00 262,500.00

325,000. 00 275,000.00

4, 724,136.03 33,139. 54
243,750.00 206,250.00

4,724,136.03 33,139.54 568, 750. 00 481,250. 00

8,625.00 3,437.50 8,625.00 7,500.00 8,625.00 7,500.00 7,000.00 7,500.00 8,625.00 7,500.00 7,500.00 8, 625.00
8,825.00 >

H

8,625.00 >

1 7, 500. 00

VI rj

7,000.00

7, 500. 00

8,125.00

8,125.00

8,125. 00

8,125.00

8,125.00

6,825.00

7,062. 50

12,512. 50 11,187. 50

TREASURY FUNDING AND CUSTODY ACCOUNTS

fc

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

TOWN

BANK

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Atlanta.

..Trust Company of Georgia (Cont'd)

Buckhead

Chattahoochee

East Atlanta

Hartford Building

Lenox Square

Northeast Freeway

West End

""""

Augusta.

West Peachtree ..Citizens & Southern Natl. Bank, The..

Citizens State Bank of Augusta, The...3

Commercial Savings Bank

First National Bank & Trust Co., The_

Georgia Railroad Bank & Trust Co.

Metropolitan State Bank.

Richmond County Bank

Austell

Southgate Natl. Bank of Richmond Cty. .Austell Bank

Avondale Ests. .Citizens & Southern DeKalb Bank, The

Bainbridge

.Citizens Bank & Trust Company, The..

First State National Bank Ball Ground. _Citizens Bank

Barnes ville_ _ .First National Bank.

_._

Baxley

.Baxley State Bank

Peoples State Bank

Blackshear. .Blackshear Bank, The

Peoples Bank

$ 225,000.00 $ 100,000. 00 i 325,000. 00 $ 11,562. 50

200,000. 00

75,000. 00

275,000.00

10,250.00

200,000. 00 100,000. 00

300,000. 00 10, 750. 00

200,000.00

75,000. 00

275,000.00 10,250.00

200,000.00 200,000. 00 200,000. 00

75, 000. 00 75,000. 00 75,000. 00

275,000. 00 275,000.00 275,000.00

10, 362. 50 W
9,125. 00 >
9,125. 00 i-3

200,000.00

75,000. 00

275,000. 00

10, 250. 00 K

325,000.00 243, 750. 00

568, 750. 00 10,137. 50

203,000. 00 275,000.00

90,000.00 .00

67, 500. 00 .00

157, 500. 00 .00

3,487. 50 4,187. 50

>

417,000. 00

200,000. 00

150,000. 00

350,000. 00

8, 300.00

582, 000. 00

200, 000. 00

150, 000. 00

350, 000. 00

3 11, 000. 00

275,000. 00

125,000.00

93, 750. 00

218, 750. 00

4, 606. 25

285,000. 00

125, 000. 00

93, 750.00

218, 750.00

4, 887. 50

275,000. 00

125,000. 00

93, 750. 00

218, 750. 00

5, 750. 00

280,000.00

125,000.00

93, 750.00

218, 750. 00

5, 562. 50

170, 000. 00

75,000.00

56,250.00

131,250. 00

2,662. 50

147, 000. 00

75,000. 00

56,250. 00

131,250.00

4,125. 00

165,000.00

75,000. 00

56,250. 00

131,250. 00

3,975. 00

90,000.00

40,000.00

30,000.00

70, 000. 00

2,125. 00

137,000.00

50,000.00

37,500. 00

87, 500.00

2,525.00

111, 000.00

50,000. 00

37,500. 00

87,500.00

2,300. 00

100,000. 00

30,000.00

22,500.00

52. 500. 00

1,650.00

111, 000. 00

50,000. 00

37,500.00

87,500.00

2, 750. 00

110,000.00

50,000. 00

37,500.00

87,500.00

2, 750. 00

nitnTiJjnma Blairsville Blakely
Blue Ridge Boston Bowdon Bowman Braselton Bremen Brooklet Broxton Brunswick
Buchanan Buena Vista Buford Butler Byromville Byron Cairo
Calhoun Camilla
Canton
Carnesville Carrollton
Cartersville
Cave Spring Cedartown

..-.-- ,,,.......,..,.

Union County Bank

Bank of Early

First State Bank of Blakely

Fannin County Bank

Peoples Banking Company

Commercial Bank, The...

Bowman State Bank

Braselton Banking Company

Commercial & Exchange Bank

Farmers & Merchants Bank

Broxton State Bank..

American National Bank of Brunswick.

First National Bank of Brunswick, The_

Haralson County Bank.

Buena Vista Loan & Savings Bank.

Buford Commercial Bank

_ _

Citizens State Bank, The

Bank of Byromville

__

Bank of Byron

Cairo Banking Company

Citizens Bank

Calhoun National Bank, The

Bank of Camilla

Planters & Citizens Bank

Bank of Canton

EtowahBank

Carnesville State Bank, The

Peoples Bank, The

West Georgia National Bank

Cartersville Bank, The

First National Bank, The

Bank of Cave Spring

Commercial National Bank, The

Liberty National Bank

L^.
111,000.00 95,000.00 98,000.00 136,000.00 55,000.00 227,000.00 55,000.00 110,000.00 120,000.00 60,000.00 55,000.00 355,000.00 276,000.00 110,000.00 186,000.00 315,000.00 100,000.00 65,000.00 105,000.00 115,000.00 120,000.00 233,000.00 133,000.00 250,000.00 167,500.00 173,500.00 105,000.00 275,000.00 275,000.00 275,000.00 278,000.00 55,000.00 600,000.00 275,000.00

u.
37,500.00 40,000.00 40,000.00 40,000.00 25,000.00 75,000.00 25,000.00 50,000.00 60,000.00 25,000.00 25,000.00 125,000.00 125,000.00 50,000.00 75,000.00 125,000.00 35,000.00 20,000.00 37,500.00 50,000.00 50,000.00 100,000.00 60,000.00 80,000.00 75,000.00 75,000.00 40,000.00 125,000.00 125,000.00 125,000.00 125,000.00 25,000.00 125,000.00 125,000.00

i i
28,500.00 30,000.00 30,000.00 30,000.00 18,750.00 56,250.00 18,750. 00 37,500.00 45,000.00 18,750.00 18,750.00 93,750.00 93,750.00 37,500.00 56,250.00 93,750.00 26,250.00 15,000.00 27,000.00 37,500.00 37,500.00 75,000.00 45,000.00 60,000.00 56,250.00 56,250.00 30,000.00 93,750.00 93,750.00 93,750.00 93,750.00 18,750.00 93,750.00 93,750.00

_
66,000.00 70,000.00 70,000.00 70,000.00 43,750.00 131,250. 00 43,750.00 87,500.00 105,000.00 43,750.00 43, 750.00 218,750.00 218,750.00 87,500.00 131,250.00 218,750.00 61,250.00 35,000. 00 64,500.00 87,500.00 87,500.00 175,000.00 105,000.00 140,000.00 131,250.00 131,250.00 70,000.00 218,750.00 218,750.00 218,750.00 218,750.00 43,750.00 218,750.00 218,750.00

2,062.50

1,930.00

1,825.00

2,200.00

1,150.00

3,525.00

1,375.00

2,525.00

2,512. 50

1,375.00

1,375.00

6,425.00

6,200.00

2,412.50 4,125.00

CO
> H

5,375.00 M 1,925. 00 H 1,100.00 W
1,765. 63 >W

2,675.00 dCO
3 2,750.00
4,337. 50

2,625.00

4,400.00

3,437.50

3,362.50

1,862.50

5,375.00

5,750.00

5,412. 50

5,562.50

812.50

6,312.50

5,287.50

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

TOWN

BANK

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Chamblee

Chamblee National Bank, The

$ 330,000.00 $ 150,000. 00 $ 112,500.00 $ 262,500.00 $ 6,375.00

Peachtree Bank & Trust Company^

315,000.00 150,000.00 112,500. 00

262,500.00

6,375.00

Chatsworth Cohutta Banking Company

100,000.00

45, 000. 00

33,750.00

78, 750. 00

2,250.00

Chester

Bank of Chester

110,000. 00

25,000. 00

18, 750.00

43, 750. 00

812.50

Chickamauga Bank of Chickamauga

_-_-_

172,500.00

50,000. 00

37,500. 00

87, 500. 00

2, 300. 00

Clarkesville Claxton
Clayton

Habersham Bank Claxton Bank, The Tippins Bank & Trust Company Bank of Clayton

135,000. 00 156,000. 00 118,000. 00 135,000. 00

60,000.00 50,000.00 50,000.00 60,000. 00

45,000. 00 37,500.00 37,500.00 45,000.00

105,000. 00 87,500. 00 87,500. 00 105,000.00

3,075.00 CO 2,750.00 > 2,750.00 w 3,300.00

Cleveland Cochran
College Park Cclquitt

Peoples Bank, The Cook Banking Company State Bank of Cochran Bank of College Park Citizens Bank

150,000. 00 129,000. 00 102,000. 00 268,000. 00 112, 000. 00

50,000.00 45,000. 00 45,000.00 125,000.00 50,000.00

37,500.00 33, 750.00 33, 750.00 93, 750.00 37,500. 00

87,500.00 78,750.00 78,750. 00 218, 750. 00 87,500.00

2,750. 00 W 2,475.00 > 2,175.00 CO
3 5,075.00
2,287. 50

Columbus

Columbus Bank & Trust Company

605,000. 00 275,000. 00 206,250.00

481,250.00

12,875. 00

First National Bank of Columbus

646,000.00 275,000.00 206,250.00

481, 250. 00 12,425.00

Fourth Natl. Bank of Columbus, The.. 624,000.00 275,000.00 206,250.00

481,250. 00 12,012. 50

Trust Company of Columbus

v.

130,000.00

50,000.00

37,500.00

87,500.00

1,093. 75

Comer

Merchants & Farmers Bank

100,000.00

40,000. 00

30,000. 00

70,000. 00

1, 625.00

Commerce

First National Bank.

113,000.00

50,000.00

37,500.00

87,500.00

2,187. 50

Northeastern Banking Company

150,000. 00

50,000. 00

37, 500. 00

87,500. 00

2,337. 50

Concord

Concord Banking Company

56,000.00

20,000.00

15,000.00

35,000. 00

1,100.00

Conyers

Bank of Rockdale_

.

170,000. 00

75,000. 00

56,250. 00

131,250. 00

3, 787. 50

Coolidge

Farmers & Merchants Bank

44,000.00

20,000.00

15,000.00

35,000. 00

1,100.00

Cordele

First State Bank of Cordele

112, 500.00

50,000.00

37, 500.00

87, 500.00

2,525.00

Cornelia

Cornelia Bank

185,000.00

75,000. 00

56,250.00

131,250.00

3,187. 50

First National Bank, The

200,000.00

75,000.00

56,250.00

131,250.00

2,968. 75

SOO" OOO' 00

ie'ooo'oo

rsso'oo

S' uird m

! lit IIWIIIiiHi

Covlngton._._.;_'Bankof Covlngton, The

First National Bank of Newton County.

Crawford

Commercial Bank, The

Crawfordville Peoples Bank, The

Cumming

Bank of Gumming

_

Forsyth County Bank

Cuthbert

Citizens Bank

Dahlonega

Bank of Dahlonega.

Dallas

Citizens Bank of Dallas, The

First National Bank, The

Dalton

Bank of Dalton, The

First National Bank

Hardwick Bank & Trust Company

Danielsville Bank of Danielsville

Darien

Darien Bank, The

Dawson

Bank of Dawson

Bank of Terrell

Dawsonville Dawson County Bank

Decatur

Citizens & Sou. Belvedere Bank, The..

Citizens & Southern Emory Bank

First National Bank of Atlanta

Decatur

East Ponce de Leon

Fulton National Bank--Decatur Office.

Fulton National Motor Bank

Glenwood National Bank

.

Belvedere

Dexter.

Knight State Bank, The

Doerun

Toney Brothers Bank

Donalsonville Commercial State Bank

Merchants & Farmers Bank

Douglas

Coffee County Bank.

Farmers Bank, The

Douglasville Citizens Bank of Douglasville, The

Commercial Bank, The

180,000. 00 150,000. 00 95,000. 00 185,000.00 406,000.00 135,000.00 132,500.00 111, 000. 00 110,000.00 142,000.00 300,000.00 407,000.00 340,000.00 80,500.00 105,000.00 115,000.00 105,000.00 88,000.00 110,000.00 260,000.00
960,000. 00
55,000.00 99,000.00 103,000. 00 100,000.00 230,000.00 300,000.00 280,000.00 222,000.00

75,000.00 75,000. 00 35,000. 00 45,000.00 60,000.00 60,000.00 50,000. 00 50,000.00 50,000.00 50,000.00 125,000.00 175,000. 00 175,000.00 35,000.00 50,000.00 40,000.00 40,000.00 40,000.00 50,000.00 125,000.00
125,000.00 125,000.00 150,000.00 75,000.00 250,000.00 100,000.00 25,000.00 45,000.00 40,000.00 35,000.00 100,000.00 100,000.00 100,000.00 100,000. 00

"2fif,f --
56,250. 00 56,250.00 26,250.00 33, 750.00 45,000.00 45,000. 00 37, 500.00 37,500.00 37,500.00 37,500.00 93,750.00 131,250. 00 131,250.00 26,250.00 37,500.00 30,000.00 30,000.00 30,000. 00 37,500.00 93,750. 00
50,000.00 50,000.00 75,000.00 25,000. 00 187,500.00 75,000.00 18,750.00 33,750.00 30,000.00 26,250.00 75,000.00 75,000.00 75,000.00 75,000.00

._,,.... ,,.^. .,,
131,250. 00 131,250.00 61,250.00 78, 750.00 105,000. 00 105,000.00 87,500.00 87,500. 00 87,500.00 87,500.00 218,750.00 306,250.00 306,250.00 61,250.00 87,500.00 70,000.00 70,000. 00 70,000.00 87,500.00 218, 750.00
175,000. 00 175,000.00 225,000.00 100,000.00 437,500.00 175,000.00 43,750.00 78,750.00 70,000.00 61,250.00 175,000.00 175,000.00 175,000.00 175,000.00

3,562. 50

3,406.25

1, 700. 00

1, 950.00

2,850.00

2,400. 00

2,262. 50

2,187. 50

1,831.25

2,225.00

5,137. 50

7,512. 50

7,362. 50

1,550.00 Ui

2,175.00 >
2,075. 00 2,000.00 W 1,850.00 1-9

1,625.00

H !>

5,937. 50 GO

3 7,312. 50

7,312. 50

8,250. 00

2,937. 50

11,275.00

3,250.00

812.50

2,350.00

1,862. 50

1,925.00

4,925.00

4,800.00

4,043.75

4,056.25

TREASURY FUNDING AND CUSTODY ACCOUNTS

00

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

TOWN

BANK

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Dublin
Dudley Duluth Eastman
East Point
Eatonton Edison Elberton
Ellaville Ellijay Fairburn Fayetteville Finleyson Fitzgerald
Folkston Forest Park
Forsyth
Fort Benning

Citizens & Southern Bank

$

Farmers & Merchants Bank

Morris State Bank, The

Bank of Dudley

Bank of Duluth, The

Bank of Eastman

Citizens Bank & Trust Company

Bank of Fulton County

Citizens & Sou. Bank of East Point, The.

Peoples Bank, The

Bank of Edison, The

First National Bank

Granite City Bank

_

Bank of Ellaville

Bank of Ellijay, The

Fairburn Banking Company

Farmers & Merchants Bank

Bank of Finleyson

First State Bank of Fitzgerald, The

National Bank of Fitzgerald, The

Citizens Bank, The

Bank of Forest Park

Citizens Bank of Clayton County, The.

Citizens Bank of Forsyth

Farmers Bank, The

Monroe County Bank

National Bank of Fort Benning

220,000. 00 195,000. 00 254,000.00 202, 000. 00 135, 000. 00 167,000. 00 146,000. 00 385, 000. 00 135,000.00 110,000. 00 105,000. 00 111, 000. 00 136,000.00 110,000.00 100,000.00 275,000.00 197,000. 00 75,000.00 165,000. 00 150,000. 00 165,000.00 275,000. 00 330,000. 00 90,000.00 262,000.00 100,000.00 220,000.00

100,000.00 100,000. 00 100,000. 00 50,000. 00 60, 000. 00 65,000.00 65,000. 00 175,000.00 50,000.00 50,000.00 45,000.00 50,000.00 50,000.00 50,000.00 50,000.00 125,000.00 75, 000. 00 30,000. 00 60,000.00 55,000.00 50,000.00 125,000. 00 125,000. 00 40,000. 00 60,000. 00 40,000.00 100,000.00

75,000.00 75,000.00 75,000. 00 37,500.00 45,000.00 48,750. 00 48,750.00 131,250.00 37,500.00 37,500.00 33,750.00 37,500.00 37,500.00 37,500.00 37,500.00 93, 750.00 56,250. 00 22,500.00 45,000.00 41,250.00 37,500.00 93,750.00 93,750.00 30,000. 00 45,000.00 30,000.00 75,000.00

175,000.00 175,000.00 175,000. 00 87,500. 00 105,000.00 113, 750.00 113, 750.00 306,250.00 87,500.00 87,500.00 78,750.00 87,500. 00 87,500. 00 87,500.00 87,500.00 218, 750.00 131,250.00 52,500. 00 105,000.00 96,250.00 87,500.00 218, 750.00 218,750.00 70,000. 00 105,000. 00 70,000.00 175,000.00

4,612. 50 5,250.00 4,612. 50 2, 750.00 2,350. 00 3,112. 50
2,887. 50 > 8,387. 50 MH
1,925.00 2,412.50 P)
2,250.00 >
a 2,525.00
5 2,300.00
2,412.50 2,600.00 5,937.50 3,062. 50 1,425.00 3,300.00 3,025.00 2,562.50 5,187. 50 4,062. 50 2,200.00 2,943. 75 2,050.00 4,787.50

Fort Gaines Fort Gaines Banking Company

Ft. Oglethorpe..Fort Oglethorpe State Bank

Ft. Valley

Bank of Fort Valley

Citizens Bank, The

__

Franklin

Bank of Heard County, The

Gainesville

Citizens Bank, The

First National Bank, The

Gainesville National Bank

Gibson

Bank of Gibson

GlennviUe

Citizens Bank

Glennville Bank, The

Gordon

Gordon Bank, The

Gray

Bank of Gray, The

Greensboro Bank of Greensboro

Citizens Bank, The

Greenville

Greenville Banking Company, The...

Griffin

Commercial Bank & Trust Company.

First National Bank of Griffin, The..

Haddock.

Jones County Bank

Hahira

Citizens Bank of Hahira, The

Commercial Banking Company

Hampton

Bank of Hampton

Hapeville

Citizens Bank of Hapeville

Harlem

Bank of Columbia County

Hartwell

Bank of Hartwell

Citizens Banking Company

Hawkinsville Planters Bank

Pulaski Banking Company, The

Hazlehurst

Bank of Hazlehurst

Jeff Davis Bank.

Hiawassee

Bank of Hiawassee

Hinesville ...Hinesville Bank, The

_

Hogansville Citizens Bank, The

Homerville

Empire Banking Company

80,000.00 100,000.00 166,000.00 183,000.00 130,000.00 330,000.00 444,000. 00 331,000. 00 121,000.00 175,000. 00 111,000.00 120,000.00 80,000.00 170,000.00 117,000.00 155,000.00 355,000. 00 335,000.00 47,000.00 140,000. 00 77,000.00 155,000.00 225,000. 00 157,000.00 150,000.00 150,000.00 150,000.00 110,000.00 190,000.00 100,000.00 120,000. 00 130,000. 00 55,000.00 125,000.00

35,000.00 40,000.00 75,000.00 75,000.00 50,000.00 150, 000. 00 150,000. 00 150, 000. 00 40, 000. 00 60,000. 00 45,000.00 50,000. 00 30,000.00 55,000. 00 55, 000. 00 50, 000. 00 150, 000. 00 150, 000. 00
.00 45, 000. 00 35,000. 00 50, 000. 00 100,000. 00 70,000. 00 60, 000. 00 60,000.00 50,000. 00 50,000. 00 50, 000. 00 50, 000. 00 40, 000. 00 50,000. 00 25, 000. 00 55,000.00

26,250. 00 30,000.00 56,250.00 56,250. 00 37,500.00 112, 500.00 112,500.00 112, 500. 00 30, 000. 00 45, 000. 00 33, 750. 00 37, 500. 00 22, 500.00 41,250. 00 41,250.00 37,500. 00 112, 500.00 112, 500. 00
.00 33, 750. 00 26,250. 00 37, 500. 00 75, 000. 00 52, 500. 00 45,000. 00 45, 000. 00 37, 500. 00 37, 500. 00 37, 500. 00 37, 500. 00 30,000. 00 37, 500. 00 18, 750. 00 41,250.00

61,250. 00 70,000.00 131,250.00 131,250. 00 87,500.00 262,500. 00 262,500.00 262,500.00 70, 000. 00 105, 000. 00 78, 750. 00 87, 500. 00 52, 500. 00 96,250. 00 96, 250. 00 87, 500. 00 262, 500. 00 262, 500. 00
.00 78, 750. 00 61,250. 00 87, 500. 00 175, 000. 00 122, 500. 00 105, 000. 00 105, 000. 00 87, 500. 00 87, 500. 00 87, 500. 00 87, 500. 00 70, 000. 00 87, 500. 00 43, 750. 00 96,250. 00

1, 700. 00 1,843.75 3,562.50 3,487.50 2,400.00 6,900.00 6, 825.00 6, 900.00 1,850.00 3,284.38 2,178.13 2,431.25 1,650.00 2,500. 00 CO
2, 500.00 > 2,412. 50 H
w 6,025.00 H
5, 950.00
850.00 > 2,250. 00 d
1, 925. 00 2,306.25 4,025. 00 3, 325. 00 2,962. 50 2, 681.25 2, 525. 00 2,187. 50 2,525.00 2,412. 50 1,975.00 2,412. 50 1,375.00 2,800.00
to

I

TOWN
Irwinton Jackson
Jarper Jefferson jesup
Jonesboro Kingsland LaFayette LaGrange
Lakeland Lawrenceville
Leary Leesburg Lenox Leslie Lexington Lincolnton Lithonia Locust Grove Loganville Louisville Lumber City

s
TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

BANK

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1983

Interest On Time Deposits

Wilkinson County Bank

Jackson National Bank

...

Mclntcsh State Bank

..

Jasper Banking Company. ___ _

First National Bank

.

American National Bank

First Natl. Bank of Wayne County, The

Bank of Jonesboro

State Bank of Kingsland

Bank of LaFayette, The

:...'.

Citizens & Southern Bank of LaGrange.

LaGrange Banking Company..

Peoples Bank of LaGrange

--

Farmers & Merchants Bank

Brand Banking Company, The

First National Bank, The

Jordan Banking Company ..-.

State Bank of Leesburg ,

Bank of Lenox

Farmers & Merchants Bank

....

Citizens Banking Company.,

Farmers State Bank

_,...-..

Peoples Bank, The__ ....__-.,,.-,,-

Farmers Bank, The

.-

Bank of Loganville

First National Bank, The

Bank of Lumber City

85,000.00 ! 110,000.00 130,000. 00 85,000.00
81, 500. 00
110,000.00 200,000.00 255,000. 00 216,000. 00 275, 000. 00 275,000. 00 165,000. 00 100,000. 00 135,000. 00 132, 000. 00 115,000.00 100,000.00
62,000.00 75,000. 00 90,000. 00 160,000. 00 226,000.00 80,000.00 79,000.00 110,000.00 80,000.00

35,000.00 ! 50,000. 00 50, 000. 00 35,000.00 35,000.00 40,000.00 45,000. 00 100,000. 00 100,000.00 100,000. 00 125,000.00 125,000. 00 75,000. 00 40,000.00 60,000.00 60,000. 00 50,000. 00 40,000. 00 25,000. 00 25,000.00 30,000.00 40, 000. 00 100,000.00 35,000. 00 35,000. 00 35,000. 00 30,000.00
SO uu

26,250. 00 5$ 37,500. 00 37, 500. 00 26,250. 00 26, 250. 00 30,000.00 33, 750. 00 75,000.00 75,000. 00 75,000.00 93, 750. 00 93, 750. 00 56,250. 00 30,000. 00 45,000. 00 45,000. 00 37,500. 00 30,000. 00 18, 750. 00 18,750.00 22,500. 00 30,000. 00 75,000. 00 26,250.00 26,250.00 26,250.00 22,500. 00

61,250.00 $ 87,500.00 87, 500.00 61, 250. 00 61,250.00 70,000.00 78,750.00 175,000. 00 175,000.00 175,000. 00 218, 750. 00 218, 750.00 131, 250. 00 70, 000. 00 105,000. 00 105, 000. 00 87, 500. 00 70,000.00 43, 750. 00 43,750.00 52, 500.00 70,000.00 175,000. 00 61,250. 00 61,250.00 61,250. 00 52,500. 00
PS' PTHT m

1, 700. 00

1,925.00

2,300.00

1,850.00

1,925.00

2,181.25 w

2,475.00 >
4, 562. 50 H 5, 500.00

4, 787. 50

5,750.00 >H

5,750.00

w cj

2,625.00 PS

1,825.00 "I

2,775.00

2, 775.00

2,187. 50

1,975. 00

1,375. 00

1,375.00

1,650. 00

2,075.00

4,502. 50

1,925.00

1,693. 75

1, 775.00

1,525.00

mmmm

Lumpkin

Farmers State Bank

;__:__,,

Luthersville Luthersville Banking Company

Lyons

Peoples Bank of Lyons, The

Mableton. ...South Cobb Bank, The

Macon

Citizens and Southern National Bank..

Ingleside Office

First National Bank & Trust Company.

Georgia Bank & Trust Company

Madison

Bank of Madison

First National Bank

Manchester Bank of Manchester

Farmers & Merchants Bank of

Manchester .

Mansfield

Bank of Mansfield

Marietta

Cobb Exchange Bank

First National Bank, The

Marietta Commercial Bank

Marshallville First State Bank

McDonough First National Bank, The

McRae

Merchants & Citizens Bank, The ^-_

Meigs.

Bank of Meigs

Metter

Metter Banking Company ,,

Pineland State Bank

Midville

Bank of Midville

Milan

Bank of Milan. _

Milledgeville Exchange Bank

Merchants & Farmers Bank, The

Milledgeville Banking Company, The...

Molena

Bank of Molena

Monroe

Farmers Bank, The

National Bank of Monro e, The

Montezuma Citizens National Bank, The..

Montezuma Banking Company

Montlcello

Farmers National Bank, The..

110,000. 00 100,000.00 153,000.00 320,000.00
637,000. 00 641,000. 00 112,000.00 125,000.00 138, 000. 00
115,000.00 50,000. 00 515, 000. 00 495,000. 00 525,000. 00 55,000. 00 136,000. 00 130,000. 00 85,000. 00 102,000. 00 125,000. 00 60,000.00 50, 000. 00 159,000. 00 176, 000. 00 166,000.00 56,000.00 116,000.00 150,000.00 145,000.00 175,000.00 190,000. 00

z.;zz.7.
35,000.00 45,000.00 45,000.00 125,000.00 310,000.00 15,000.00 325,000.00 325,000.00 50,000.00 50,000.00 40, 000. 00
40, 000. 00 25,000. 00 225, 000. 00 225, 000. 00 225, 000. 00 25, 000. 00 50,000. 00 50,000. 00 35,000. 00 50, 000. 00 50,000. 00 20,000. 00 25,000. 00 75, 000. 00 75,000. 00 75, 000. 00 30,000. 00 60,000. 00 60,000. 00 50, 000. 00 70,000. 00 50,000.00

::.::::_:::
26,250. 00 33, 750.00 33,750.00 93,750.00 232,500.00 11,250.00 243, 750.00 243,750.00 37,500.00 37,500.00 30,000.00
30, 000. 00 18, 750. 00 168, 750. 00 168, 750. 00 168, 750. 00 18, 750. 00 37, 500. 00 37, 500. 00 26, 250. 00 37, 500. 00 37,500.00 15, 000. 00 18, 750. 00 56, 250. 00 56, 250. 00 56, 250. 00 22, 500. 00 45,000. 00 45,000. 00 37, 500. 00 52,500.00 37,500.00

-.-..::.
61,250.00 78,750.00 78, 750.00 218, 750.00 542,500.00 26,250.00 568, 750.00 568, 750.00 87, 500. 00 87, 500. 00 70, 000. 00
70, 000. 00 43, 750. 00 393, 750. 00 393, 750. 00 393, 750. 00 43, 750. 00 87, 500. 00 87, 500. 00 61, 250 00 87, 500. 00 87, 500. 00 35, 000. 00 43, 750. 00 131,250. 00 131,250. 00 131,250. 00 52, 500. 00 105,000. 00 105, 000. 00 87, 500. 00 122, 500. 00 87,500. 00

L :.:. .:..
1, 700. 00 2,087. 50 2,475.00 4,625.00 14,762.50
825.00 16,187. 50 15,625.00 2,400.00 2,400.00 1,975.00
2,031. 25 1,150. 00 9, 487. 50
9, 787. 50 m
9, 562. 50
1, 375. 00 w
2,412. 50
2, 525. 00 0a3
1, 775. 00 2, 412. 50 2,300. 00 1,100. 00 1,150. 00 4, 050. 00 3, 675. 00 3, 787. 50 1,650. 00 2, 931. 25 2, 862. 50 2,500. 00 3,850. 00 2, 368. 75

Otox TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF CASH BALANCE

TOWN

BANK

JUNE 30, 1968
Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Moultrie

Moultrle Banking Company

$ 220,000.00

100,000.00

75,000.00 $ 175,000.00 : 4,887. 50

Moultrie National Bank

230,000.00 100,000.00

75,000.00

175,000.00

5,187. 50

Mt. Vernon Nahunta Nashville
Newington Newnan

Mount Vernon Bank Citizens Bank, The Citizens Bank, The United Banking Company, The Bank of Newington Citizens & Southern Newnan Bank, The.

99,000.00
235,000.00 88,000.00 22,000.00
275,000.00

45,000.00 25,000.00 40,000.00 40,000.00 10,000.00 125,000.00

33, 750. 00 18, 750.00 30,000.00 30,000.00 7,500.00 93,750.00

78,750.00 43,750.00 70,000. 00 70,000.00 17,500.00 218,750.00

2,250. 00

937. 50

2,200. 00

1,850. 00 550. 00

w>-3

5,337. 50

i-3
w

Manufacturers National Bank of

Newton

Newnan, The Baker County Bank

1,723,800.00 85,000. 00

125,000.00 35,000. 00

93,750.00 26,250.00

218,750. 00 61,250. 00

6,312. 50
1,925. 00 M>

Nicholls

Nicholls State Bank

55,000.00

25,000.00

18, 750. 00

43,750. 00

1,150. 00 a

Norcross

Bank of Norcross, The

117,000.00

50,000.00

37, 500. 00

87,500. 00

3 2,187. 50

Gwinnett Bank & Trust Company

65,000.00

30,000. 00

22,500.00

52,500.00

375. 00

Ocilla

Bank of Ocilla, The

135,000.00

45,000.00

33,750. 00

78,750. 00

1,800. 00

First State Bank, The

106,000.00

45,000.00

33,750.00

78,750.00

2,250. 00

Oglethorpe

Bank of Oglethorpe

110,000. 00

40,000.00

30,000.00

70,000.00

2,200. 00

Palmetto

First Palmetto Bank

135, 000. 00

50,000.00

37,500.00

87,500.00

2,187. 50

Patterson

Patterson Bank, The

49,000. 00

25,000.00

18, 750. 00

43,750.00

1,375, 00

Peachtree City_.Fayette State Bank, The

185,000. 00

80,000.00

60,000.00

140,000.00

3,012, 50

Pearson

Citizens Exchange Bank, The

93,000.00

40,000.00

30,000.00

70,000.00

1,975, 00

Pelham

Farmers Bank of Pelham

137,000.00

60,000.00

45,000.00

105,000.00

2,800. 00

Pelham Banking Company

157,000.00

60,000.00

45,000.00

105,000.00

2,800, 00

Pembroke

Pembroke State Bank, The_

80,000.00

35,000.00

26,250.00

61,250.00

1,925 00

Perry

First National Bank of Perry

110,000.00

50,000.00

37,500.00

87,500.00

2,500, 00

I

Pinehurst

Perry Loan & Savings Bank_ _ _ Bank of Pinehurst

105,000.00 89,000.00

50,000.00 40,000.00

37,500.00 30,000.00
OU UUU UU

87,500.00 70,000.00 Hrooo" no

2,300, 00 2,200 00
S'aVii

...

___

Pine Mountain..Farmers & Merchants Bank

Pitts

Pitts Banking Company

Quitman

Bank of Quitman, The

Citizens Natl. Bank of Quitman, The. _

Reidsville

Tattnall Bank, The

Rentz

Rentz Banking Company, The

Reynolds

Citizens State Bank, The

Rhine

Williams Banking Company

Richland

Richland Banking Company

Roberta

Crawford County Bank

Rochelle

Rochelle State Bank

Rockmart

Rockmart Bank, The

Rome

First National Bank of Rome, The

National City Bank of Rome, The

Rome Bank & Trust Company, The

Rossville

Rossville Bank

Roswell

Citizens & Sou. Bank of North Fulton_

Roswell Bank

Royston

Tri-County Bank of Royston

Rutledge

Bank of Rutledge

St. Marys

Saint Marys State Bank

St. Simons

Saint Simons State Bank

Sandersville Citizens Bank of Washington County_.

George D. Warthen Natl. Bank, The. _ _

Sandy Springs __.C & S National Bank of Sandy Springs._

Trust Company of Georgia,

Bank of Sandy Springs

Sardis

Bank of Sardis

Savannah

Atlantic Savings & Trust Company

Carver State Bank, The

Chatham Savings Bank

C & S National Bank of Savannah, The..

Georgia State Savings Bank of Savannah

Industrial Bank of Savannah

126,500.00 88,000.00 105,000.00 92,000.00 104,000.00 55,000.00 111, 000.00 33,000.00 152,000.00 125,000.00 117,000.00 132,000.00 385,000. 00 400,000.00 430,000.00 110,000.00 150,000.00 275,000.00 105,000. 00 157,000.00 115,000.00 223,000.00 115,000. 00 128,000.00 275,000. 00
100,000.00 110,000.00 200,000.00 277,000.00 251,000.00
276,000.00 220,000.00

50,000.00 25,000.00 45,000.00 45,000.00 45,000.00 15,000.00 50,000.00 10,000.00 50,000.00 55,000. 00 40,000.00 45,000.00 175,000.00 175,000.00 175,000.00 50,000.00 50,000.00 125,000.00 45,000.00 40,000.00 50,000.00 100,000.00 50,000.00 50,000.00 125,000.00
25,000.00 35,000. 00 95,000. 00 125,000.00 100,000.00 175,000.00 125,000.00 100,000.00

37,500.00 18,750.00 33,750.00 33,750.00 33,750.00 11,250.00 37,500.00
7,500.00 37,500.00 41,250.00 30,000.00 33, 750.00 131,250.00 131,250.00 131,250.00 37,500.00 37,500.00 93, 750.00 33,750.00 30,000.00 37,500.00 75,000.00 37,500. 00 37,500.00 93,750.00
18, 750.00 25, 875.00 71,250.00 93, 750.00 75,000.00 131,250.00 93,750.00 75,000.00

87,500.00 43,750.00 78,750.00 78,750.00 78,750.00 26,250.00 87,500.00 17,500.00 87, 500. 00 96,250.00 70, 000. 00 78, 750.00 306,250.00 306,250. 00 306,250. 00 87, 500.00 87,500.00 218, 750.00 78, 750. 00 70,000.00 87, 500.00 175,000. 00 87,500. 00 87, 500. 00 218, 750. 00
43,750.00 60,875.00 166,250.00 218, 750.00 175,000.00 306,250.00 218,750.00 175,000.00

2,362. 50 1,375.00 2,025.00 2,025. 00 2,125.00
750.00 2,750.00
550.00 2,437. 50 2,800.00 2,200.00 2,100.00 7,675.00 7,900.00 ca 8,500.00 > 2,375.00
1,625.00 H 5,262. 50 W
2,475. 00 2,087. 50
3 2,525.00
5,050.00 K| 1,850.00 2,412. 50 5,525.00
796. 88 1,850.00 4,512. 50 5,075.00 3,812.50 7,975.00 6,312. 50 4,600.00
00

TREASURY FUNDING AND CUSTODY ACCOUNTS

8

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

TOWN

BANE

Depository Bonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Savannah

Liberty Natl. Bk. &Tr. Co. of Savannahs

Savannah Bank & Trust Company

Senoia

Farmers & Merchants Bank of Senoia._

Shellman

First State Bank..

..

Smyrna

Bank of Smyrna

Security National Bank

Social Circle Social Circle Bank

Soperton

Bank of Soperton, The

Sparta

Bank of Hancock County

Springfield

Exchange Bank of Springfield

.

Stapleton

Bank of Stapleton

Statesboro

Bulloch County Bank

Sea Island Bank

Stockbridge

First State Bank, The

Stone Mountain.C & S Bank of Stone Mountain, The...

Summerville Farmers & Merchants Bank

Swainsboro

Central Bank, The

Citizens Bank of Swainsboro, The

Spivey State Bank

Sylvania

Bank of Screven County

Farmers & Merchants Bank

Sylvester

Bank of Worth County

Sylvester Banking Company

Talbotton

Peoples Bank of Talbotton, The

Tallapoosa

West Georgia Bank of Tallapoosa, The.

Taylorsville

Bank of Taylorsville

Temple

Bank of Temple

400,000.00 ! 900,000.00
81,000.00 70,000.00 205,000.00 110,000. 00 154,000. 00 102,000. 00 133,000. 00 50,000.00 80, 000. 00 140,000. 00 150, 000. 00 75,000. 00 100,000. 00 125,000.00 257,000.00 375,000. 00 190, 000. 00 110,000. 00 110,000.00 120,000.00 175,000.00 100,000.00 90,000.00 75,000.00 45,000.00 ty ooo oo

175,000.00 ! 175,000.00 35,000. 00 30, 000. 00 75,000.00 50,000.00 45,000. 00 50, 000. 00 40,000. 00 25,000. 00 35,000. 00 60,000. 00
60, 000. 00 30, 000. 00 40, 000. 00
115,000. 00 115,000. 00 75, 000. 00
50,000. 00 50,000.00 50,000.00 50,000.00 50,000.00 40,000.00 30,000.00 20,000.00
50" 000" 00

131,250. 00 $ 131,250. 00 26,250. 00 22,500. 00 56,250. 00 37, 500. 00 33, 750. 00 37, 500. 00 30,000. 00
18, 750. 00 26,250. 00 45,000. 00 45,000. 00 22, 500. 00 30,000. 00
86, 250. 00 86, 250. 00 56,250. 00 37,500.00 37,500.00 37,500.00 37, 500.00 37, 500. 00 30,000.00 22,500.00 15,000. 00
TS-OI. fill

306,250.00 ! 306,250.00
61,250.00 52,500.00 131,250.00 87,500.00 78,750. 00 87,500. 00 70,000. 00 43,750. 00 61,250.00 105,000.00 105,000. 00 52, 500. 00 70,000. 00
201, 250. 00 201,250. 00 131,250. 00
87, 500. 00 87,500.00 87,500.00 87,500.00 87,500.00 70,000.00 52,500.00 35,000.00
-., ,u.

7,643. 75

8,500. 00

1,775. 00

1,650. 00

3,487. 50

2,750. 00 in

2,475. 00 > 2,412. 50 H
2,200. 00

00 &

1,700. 00

M
>

3 2,850. 00
2,700. 00

d

1,200. 00

2,050. 00

2,837. 50

5,425. 00

5,425. 00

3,037. 50

2,562. 50

2,562. 50

2,625. 00

2,625. 00

2,412. 50

1,975. 00

1,425. 00

1,100. 00

T- T/W on

Tennllle

Tennille Banking Company

Thomaston

Bank of Upson

Citizens & Sou. Bank of Thomaston

ThomasvUle

Bank of Thomas County

Commercial Bank

Thomson

Bank of Thomson

First National Bank, The

Tifton

Bank of Tifton, The........

Citizens Bank of Tifton, The....

Farmers Bank of Tifton, The

III

Tignall.._.

.Bank of Tignall, The

.1111

Toccoa

Bank of Tcccoa, The _11.1-11.-1_

Citizens Bank of Toccoa, The. 1

Trenton.. ____. 1 .Bank of Dade

l__.-l-ll---.-l

Trion. .11.II.First National Bank of Trion__.__llIll_

Tucker

...Citizens & Southern Bank of Tucker...

First National Bank of Tucker, The

Twin City I. _Durden Banking Company.. _ 11 _ _ _.. 1.1.

Unadilla

Exchange Bank of T_fnadilla--_---lI----_

Union Point Bank of Union Point

I..._l

Farmers Bank, The-.-I._--.l-..--.---..

Uvalda

Brogdon State Bank__VlI_lI.III.l....l..

Valdosta

Citizens & Sou. National Bank, The

First National Bank of Valdosta, The"..

First State Bank

Vidalia

Brice Banking Company

Darby Banking Company

Firrt National Bank & Trust Company.

Vienna

Citizens Bank

Villa Rica

Bank of Villa Rica

Wadley

Bank of Wadley

....

Warner Robins..Bank of Warner Robins, The

Citizens State Bank.

...

110,000.00 233,000.00 250,000.00 335,000.00 335,500.00 150,000.00 175,000.00 360,000.00 282,000.00 275,000.00
25,000.00 177,000.00 175,000.00 110,000.00 150,000.00 230,000.00 275,000.00 95,000.00 116,500.00 110,000.00 275,000.00 77,000.00
375,000.00 335,000.00
70,000.00 105,000.00 83,000.00 105,000.00 110,000.00 86,000.00 170,000.00 150,000.00

50,000.00 100,000.00 100,000.00 150,000.00 150,000.00 60,000.00 60,000.00 125,000.00 125,000.00 125,000.00
10,000.00 75,000.00 75,000.00 45,000.00
100,000.00 125,000.00 40,000.00 40,000.00 45,000. 00 45,000.00 35,000.00 150,000.00 150,000.00 150,000.00 30,000.00 40,000.00 40,000.00
50,000.00 50,000.00 35,000.00 60,000.00 60,000.00

. --.-.. X"I
37,500.00 75,000.00 75,000.00 112,500.00 112,500.00 45,000.00 45,000.00 93,750.00 93,750.00 93,750.00
7,500.00 56,250.00 56,250.00 33,750.00
75,000.00 93,750.00 30,000.00 30,000.00 33, 750.00 33,750.00 26,250.00 112,500. 00 112,500.00 112,500.00 22,500.00 30,000.00 30,000.00 37,500.00 37,500.00 26,250.00 45,000.00 45,000.00

IE.. K>.
87, 500. 00 175,000.00 175,000.00 262, 500.00 262,500.00 105,000.00 105,000.00 218,750.00 218, 750.00 218, 750. 00
17,500.00 131,250.00 131,250.00 78, 750.00
175,000.00 218, 750. 00
70,000. 00 70,000.00 78, 750.00 78, 750.00 61,250.00 262,500.00 262,500. 00 262,500. 00 52,500. 00 70,000.00 70,000.00 87,500.00 87,500.00 61,250.00 105,000.00 105,000.00

2, 725. 00 4,187. 50 4, 187. 50 6,437. 50 6,437. 50 3,075. 00 3,075. 00 5,818. 75 5,668. 75 5, 668. 75
550. 00 3, 362. 50 3, 212. 50 2,025. 00
00 >
3, 662. 50 H 6,250. 00
1, 975. 00 # 1,975. 00 > 2,025. 00 d
5 2,137. 50
1,912. 50 6,037. 50 6,562. 50 6, 562. 50
975. 00 2,200. 00 2,200. 00 2,525. 00 2,412. 50 1,700. 00 3,300. 00 3,300. 00
ej-

TOWN Washington
Watkinsville Waycross
Waynesboro
West Point Whigham Willacoochee Winder
Woodbine Woodbury Woodstock Wrens WrightsvUle
Zebulon

TREASURY FUNDING AND CUSTODY ACCOUNTS

ANALYSIS OF CASH BALANCE

JUNE 30, 1968

BANK

DepositoryBonds

Time Deposit Account

Demand Deposit Account

Total Of Deposits June 30, 1968

Interest On Time Deposits

Farmers & Merchants Bank

$

Washington Loan & Banking Company.

Oconee State Bank.

Commercial Bank

First National Bank in Waycross

Southern Bank.

Bank of Waynesboro

First National Bank, The

First National Bank.

Bank of Grady County.

Peoples Bank, The

Bank of Barrow

Peoples Bank, The

Camden County State Bank, The

Woodbury Banking Company, The

Bank of Woodstock

First State Bank

Bank of Wrightsville

Exchange Bank of WrightsvUle

Bank of Zebulon

180,000.00 310,000.00 75,000.00 197,000.00 200,000. 00 167,000.00 131,000.00 134,000.00 250,000.00 110,000.00 75,000.00 257,000.00 220,000.00 50,000.00 100,000.00 90,000.00 80,000.00 155,000.00 250,000.00 95,000.00

75,000.00 100,000.00 25,000.00 75,000.00 75,000.00 75,000. 00 60,000.00
60,000. 00 75,000. 00 50,000.00 30,000. 00 100,000. 00 100,000. 00 20,000. 00 45,000. 00 35,000. 00 35, 000. 00 45,000.00 40,000.00 40,000.00

56,250.00 $ 75,000.00 18, 750. 00 56,250. 00 56,250. 00 56,250. 00 45,000. 00 45, 000. 00 56,250. 00 37, 500. 00 22, 500. 00 75,000. 00 75,000.00 15,000. 00 33, 750. 00 26, 250. 00 26,250. 00 33,750.00 30,000.00 30,000.00

131,250.00 175,000.00 43,750.00 131,250.00 131,250. 00 131,250. 00 105, 000. 00 105, 000. 00 131,250. 00 87, 500. 00 52, 500. 00 175,000. 00 175, 000. 00 35, 000. 00 78, 750. 00 61,250.00 61,250. 00 78, 750. 00 70,000. 00 70,000.00

3,262. 50

5,500.00

1,375.00 SO

3,525.00 >

4,125.00 3,412. 50 3,075.00

m >-3

2, 775. 00 W>
a 3, 300. 00 CO
3 2, 337. 50
1,650.00

5,250.00

4,475. 00

1,100.00

2,250.00

1,775.00

1, 587. 50

2,475.00

1,978.00

2,200.00

$159,433,800.00 $39,272,000.00 $44, 745,399.06 $ 84,017,399.06 $1,884,064.27
I

Held for Tri-County Bank of Royston to secure Ty Cobb Memorial Shrine Fund

50,000.00

$159,483,800.00 $39,272,000.00 $44,745,399.06 $ 84,017,399.06 $1,884,064.27

Cash in Drawer Currency in Vault.__ Certificates of Deposit
Solicitors' General Retirement Fund Superior Court Judges Retirement Fund Checks held for deposit

67,640.19* 47,000.00
160,000.00 380,000.00 55,023,727.81

Total (*) Actual Cash in Account over $1.00.

$139,695,767.06

M

s

H to at >
aCO
3

at

^^^^BH^^H^^HaHnHBDnBn^HMIBHl
59
STATE UNITS REVENUES AND EXPENDITURES
OF ALL SPENDING AGENCIES, EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM

60 REVENUES AND EXPENDITURES OF ALL SPENDING UNITS, EXCLUDING UNITS OF THE UNIVERSITY SYSTEM BUDGET FUND
STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments Adjustments Fiscal Affairs Committee Governor's Emergency Fund Budget Amendments Lapsed Funds Appropriation for Benefits Returnable Grants to Counties Grants to County Departments

$ 745,353,391.84
3,240,000.00 (--) 22,781.00
6,093,027.00 (--)10,542,389. 64
23,903, 568.00 345,400.03
5,631,000.00

Total State Funds

$ 774,001,216.23

FEDERAL FUNDS Grants--U. S. Government

303,314,591.28

DEPARTMENTAL FUNDS Taxes Grants--Counties or Cities Donations Interest Earned Earnings from Services Contributions from Public Trust Funds

$ 11,622,857.28 8,848,028.76 525,213.81 406,501.59 14,261,171.63 359,469. 88

Total Departmental Funds Total Revenues

36,023,242. 95 $1,113,339,050.46

^^^HI^HH^^^H^^^HBU^mHuUnSBBB^^^m

REVENUES AND EXPENDITURES OF ALL SPENDING UNITS,

61

EXCLUDING UNITS OF THE UNIVERSITY SYSTEM

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C. A Health Insurance Group Insurance

$ 144,792,930.92
8,715,793.20 4,746,674.60 2,506,208.66
2,204.25

Total Personal Services

$ 160,763,811.63

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Tuition and Scholarships Grants to Counties or Cities Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Grants to Civil Divisions Other Operating Expense Contractual Expense. Nonrecurring Expense Miscellaneous
Total Operating Expense

$ 6,371,375.10 25,100,390.43 3,568,750. 75 3,191,285.27 2,299,188.22 3,516,298.90 4,758,060.75 1,028,543.52 685,514.00 157,429,190.17 1,171,427.45
403,144,963.03 673,275.39
6,626,047. 70 2,542,409.58 3,448,533. 74 104,809,974.34
50,455.00 177,242. 66 (--) 313,437.04

730,279,488. 96

62 REVENUES AND EXPENDITURES OF ALL SPENDING UNITS, EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND STATEMENT OF REVENUES AND EXPENDITURES
YEAR ENDED JUNE 30, 1968

EXPENDITURES (Cont'd)

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Personal Services Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C. A Health Insurance

$ 18,385,933.43
1,229,847.42 642,454.28 349,015.65

Total Personal Services

.$ 20,607,250.78

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

.

Publications, Publicity and Printing.... -

Rents

Insurance and Bonding...

Contracts with State Agencies

Miscellaneous

Land

Contracts

Grants to Civil Divisions

Equipment--new

1,349,840.63 5,074,741.27
177,506.31 25,280.55 7, 780. 61 30,442.95 234,893.74
3.68 1,663,473. 73 5,346,138.17
480,089.20 122,873,185.44 23,034,013.03
6,149,785.01

Total Capital Outlay

$ 187,054,425.10

AUTHORITY LEASE RENTALS
Total Governmental Costs Excess of Revenues over Expenditures

48,187,421.91
$1,126,285,147.60 (--)12,946,097.14
$1,113,339,050.46

Bn^nHnHBHKHBHHHHBlKI
63
" PUBLIC TRUST FUNDS

64

PUBLIC TRUST FUNDS

STATE UNIT

Cash Balance July 1, 1967

Cash Receipts

Cash Disburse-
ments

Cash Balance June 30, 1968

Education:

School for the Deaf,

CaveSpring

$

6,090.57$

356.16

$

6, 446. 73

Academy for the Blind,

Macon

3,150.22

633.70$

6.00

3, 777. 92

Regents of the Univ.

System of Georgia

21,628. 57

1,666.01

23,294. 58

Teachers' Ret. System.. 5,636,757.87 37,671,384. 71 36,725,295. 71 6,582,846. 87

Employees Ret. System...

142,155.55 22,872,597.23 22,867,850.91

146,901. 87

Judicial System:

Superior Courts

554,716.95

85,442.75

55,561.30

584,598.40

Labor, Department of:

Empl. Security Agency.. 238,594,844. 98 50,556,463.50 23,404,881.39 265,746,427.09

Public Health, Dept. of:

Gracewood State School

and Hospital

5,425.62

5,425.62 3

Totals--Depts., Institutions

$244,959,344. 71 $111,193,969. 68 $83,053,595.31 $273,099,719.08

[^^^^iMHIIIHH
65
FEDERAL INCOME TAX

FEDERAL INCOME TAX ACCOUNTS

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts (Withhold-
ings)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Aging, State Comm. on__.

$

Agriculture, Dept. of ...

Art Commission, Georgia.$

1.00

Audits, Department of

Banking, Department of..

Comptroller General

Computer Service Center,

State

Conservation:

Forest Research

Council, Ga. . ...

Forestry Comm., Ga

Game and Fish Comm.,

State

.

Mines, Mining and

Geology, Dept. of

Parks, Historical Sites

and Monuments,

Department of

Soil and Water Conser-

vation Comm., State,_

Corrections, State Bd of.

Defense, Department of..

92.60

Education:

Education, Dept. of

Voc. Rehab. Services (--) 19.55

School for the Deaf,

Cave Spring

Academy for the Blind,

Macon

Georgia Educational

Improvement Council,

Ocean Science Center of

the Atlantic . ,

Georgia Science and

Technology Comm.

Georgia State Scholar-

ship Commission

368.60

Higher Educ. Facilities

Commission

State Med Educ. Board,

65.50

Regents of the Univ.

System of Georgia

Teachers' Ret. System, _

Employees' Ret. System. _ 2,069.10

Executive Department:

Budget Bureau,

Governor's Office

Office of the Highway

Safety Coordinator

6,864.70 $ 449,331. 80
3,223.05 62,907.95 45,362. 30 97,638.22
22,672. 30
5,295. 60 399,831. 65
177, 614. 24
13,701. 30
105,496.70
1,758.00 342,171. 70 85,743.16
933,523.39 749,336.99
111,047.01
52,919.79
8,302.20
3,460. 14
5, 898. 90
4,592.15
2,215.40 145.60
89,997. 66 18,110. 60 26,290. 30
28,422.84 42,244.62
6,053.20

6,864. 70 449,331.80
2,969.45 $ 62,907. 95 45, 362. 30 97, 638.22
22, 672. 30

254.60

5,295. 60 399,831. 65
177,972.24 (--) 358.00
13, 701. 30

105,484. 30

12.40

1,758.00 342,171. 70 85, 817. 26

18.50

933,512.80 749,317.44

10.59

111, 047.01

52,919. 79

8,302. 20

3,460. 14

5,898. 90

4,967. 65 (--) 6. 90

2,215.40

201.90

9.20

89,997.66

18,110. 60

28,359.40

.00

28,422.84 42,244.62

6,053.20

I^^H^^^BMH^H^^^^HPMn

FEDERAL INCOME TAX ACCOUNTS

;67

STATE UNIT

Cash Balance Julyl,
1967

Cash Receipts (Withhold-
ings)

Disbursements (To U. S. Govt.)

Cash Balance June 30,
1968

Executive Dept. --Cont'd.

State Planning and Pro-

gramming Bureau

Family and Child. Service,

State Dept. of:

All Units

$ 27,386.32

General Assembly of Ga. _.

Highway Dept. of Ga.,

State

Historical Comm., Georgia

Industry and Trade,

Department of

Judicial System:

Supreme Court

487.25

Court of Appeals

Library, State

Labor, Department of:

Administration and

Inspection, Div. of

Empl. Security Agency.

Law, Department of

Literature Comm., State..

3.44

Pardons and Paroles,

State Board of

Personnel Board, State

Pharmacy, Georgia State

Board of.._

...

Probation, State Bd of...

Properties Control Comm.,

State

_.

Public Health:

Public Health, Dept. of_

Alcoholic Eehab. Service

Atlanta Regional Hosp..

Augusta Regional Hosp..

Battey State Hospital...

Central State Hospital..

Gracewood State School

and Hospital

Medical Assistance

Program

Mental Health

Insti tute, Ga

Ga. Retardation Center.

Southwestern State

Hospital

Water Quality Control

Board

Public Safety, Dept. of...

Public Service Comm

$ 54,741.96
679, 902.17 170,121. 93
4,080,217.17 17,933.80
71,737.46
1,784.96 12,962. 50 7,059.20
23, 755. 00 837,015. 58 80,762.27
1,260.00
69,046.41 71, 732. 30
9,541.27 98,854. 47
1,208.80
904,051.25 53,723.11 6,274.50 3,376.35 272,535. 30 1,759,632.79
534,250.65
24,610.77
241,896. 63 14,244.47
163,459.68
30,197.00 753,193.03 64,107.33

$ 54,741.96
675, 569. 00 170,121.93
4,080,217.17 17,933.80
71,737.46
1,802.81 12,962. 50 7,059.20
23, 755.00 837,015. 58 80, 762.27
1,263.44
69,046.41 71,732.30
9,541.27 98,854.47
1,208.80
904,051.25 53,723.11 6,274.50 3,376.35 272, 535.30 1,759,632.79
534,250.65
24,610.77
241,896.63 14,244.47
163,459.68
30,197.00 753,193.03 64,107.33

$ 31, 719. 49 469.40 .00

68

FEDERAL INCOME TAX ACCOUNTS

STATE UNIT

Cash Balance Julyl,
1967

Cash Receipts (Withhold-
ings)

Disbursements (To U. S. Govt.)

Cash Balance June 30,
1968

Purchases, Supervisor of..

$

Real Estate Investment

Board, Georgia

$ 135.00

Recreation Comm., Ga

Revenue, Department of__

Secretary of State

Secretary of State--Public

Bldgs. and Grnds. Fund_

Treasury, State:

Administration

1,318.90

Education--Voc. Rehab. 58,222.65

Educ. --C. S. S. Salaries^ 14,858.60

General Assembly

46,318.12

Courts--Supreme

5,284.00

Courts--Ct. of Appeals^ 6,026.10

Courts--Superior

18,487.00

Veterans Service Board_ -.

Veterans Service, State

Department of

Warm Springs Memorial

Commission

625.80

Workmen's Compensation,

StateBoardof

41,786.98 $
585.00 6,097.30 899,327.06 146,297. 76
23,823.03
15,472.00 407,753.54 217,235.10 170,121.93 65,553.00 73,955.00 229,759.00
4,836.60
95,394.60
7,618.03
68,960.81

41,786.98

585.00 $ 6,097.30 899,327.06 146,297. 76

135.00

23,823.03

15,551.60 465,976.19 213,752.70 204,604.25 64,942.00 73,436.70 229,014.00
4,836.60

1,239.30 .00
18,341.00 11,835.80 5,895.00 6,544.40 19,232.00

95,394.60

7,557.33

686.50

68,960.81

Totals--Depts., Institutions

$181,730.43 $17,491,940.31 $17,577,632.46 $96,038.28

^^^^H^HHHHHHHHH3Hini^^^HflHBHBP^^^HIIHHIiM
69
STATE INCOME TAX

7i

STATE INCOME TAX ACCOUNTS

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts (Withhold-
ings)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Aging, State Comm. on

$

Agriculture, Dept. of

Art Commission, Georgia-.$

0.17

Audits, Department of

Banking, Department of...

Comptroller General

Computer Service Center,

State

Conservation:

Forest Rsch. Council, Ga.

Forestry Comm., Georgia

Game and Fish Comm.,

State

Mines, Mining and

Geology, Dept. of

Parks, Historical Sites

and Monuments,

Department of

Soil and Water Conserv.

Committee, State

Corrections, State Board of. 4,947.44

Defense, Department of___

Education:

Education, Dept. of

Voc. Rehab. Services

School for the Deaf,

CaveSpring

1,834.25

Academy for the Blind,

Macon.-

1,308.09

Georgia Educational

Improvement Council.,

Ocean Science Center

of the Atlantic

Georgia Science and

Technology Comm.

Georgia State Scholarship

Commission

91.78

Higher Educ. Faculties

Commission

Regents of the University

System of Georgia

Teachers' Ret. System.._

Employees'Ret. System

934.72

Executive Department:

Budget Bureau

Governor's Office

Office of the Highway

Safety Coordinator

909.43 $ 38, 960. 75
492.10 8,542. 38 5,827.06 8, 507. 59
2,524.72
663.99 26,018. 39
13, 773. 73
1, 706. 05
8, 710. 96
185.28 24,352. 46 10,053.47
107,108.35 74, 394. 99
9,761. 35
5,241. 68
1,417. 56
329. 61
837.01
464.90
23a 76
14,942. 38 2,499.88 3,692.07
4,089.09 6,242.57
875.68

909.43 38, 960. 75
372.32 $ 8,542.38 5,827.06 8,507.59

119. 95

2, 524. 72

663.99 26,018. 39

13, 838. 91 (--) 65. 18

1, 706. 05

8, 710. 96

185.28 22,622. 55 10,053.47

6 677.35

107,105. 82

.53

74,394.99

11,595. 60

.00

6,549. 77

.00

1,417.56

329.61

837.01

556.96 jjj (--) .28

238.76

14,942.38 2,499. 88 3,673.29

953.50

4,089.09 6,242.57

641.88

233. 80

l^^^HHH ^MHIiBlHHiDHIBHi^HnraiHHani

STATE INCOME TAX ACCOUNTS

71

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts (Withhold-
ings)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Executive Department--Cont'd.

State Planning and

Programming Bureau..

$

Family and Child. Service,

State Department of:

All Units

$ 14,868.75

General Assembly of Ga. _ .

Highway Department of

Georgia, State

80,551.29

Historical Comm., Georgia.

Industry and Trade,

Department of

Judicial System:

Supreme Court

28.99

Court of Appeals

Library, State

Labor, Department of:

Administration and

Inspection, Div. of.

Empl. Security Agency...

Law, Department of

Literature Comm., State...

.33

Pardons and Paroles,

State Board of

1,552.08

Personnel Board, State

Pharmacy, Georgia State

Board of

Probation, State Board of _ 1,852. 81

Properties Control

Commission, State

Public Health:

Public Health, Dept. of..

Alcoholic Rehab. Service.

Atlanta Regional Hospital

Augusta Regional Hosp. .

Battey State Hospital

Central State Hospital. _.

Gracewood State School

and Hospital

Med. Assist. Program

Mental Health Institute,

Georgia

Retardation Center, Ga. _

Southwestern State

Hospital

Water Quality Control

Board

Public Safety, Dept. of

Public Service Commission.

Purchases, Supervisor of __

7,184.15
65,710.63 16,924.25
358,605.66 1,910. 37
8,112.20
117.99 1,364.09
758.65
2,263.68 87,803.37 11,713.71
153.84
6,744.07 8,668.43
1,085.07 9,266. 56
218.72
108,095.57 6,380.07 988.38 434. 56
25,584.80 155,472.09
48,330.09 3,084.38
25,332.92 2,589.31
13,610.11
3,652.56 68,735.61
9,562. 80 5,084.50

7,184.15

63,144.12 $ 17,435. 26 16, 924. 25

439,156. 95

.00

1, 910. 37

8,112.20

123.14 1,000. 67
758.65

23.84 363.42

2,263. 68

87, 803. 37

11, 713. 71

154.17

.00

6.573.49 8,668.43

1,722.66

1,085.07 8,795.02 2,324.35

218.72

108,095. 57 6,380.07 988.38 434. 56
25,584. 80 155,472.09

48,330.09 3,084.38

25, 332. 92 2,589.31

13,610.11

3,652. 56 68, 735.61
9,562.80 5.084.50

72

STATE INCOME TAX ACCOUNTS

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts (Withhold-
ing^)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Real Estate Investment

Board, Georgia

$

5.28 $

Recreation Comm., Georgia

Revenue, Department of_.

Secretary of State

Secretary of State--Public

Bldgs. andGrnds. Fund..

Treasury, State:

Administration

548.57

Education--Voc. Rehab., 16,435.14

Educ. --C. S. S. Salaries. __ 4,782.08

General Assembly

7,182.67

Courts--Supreme

2,801.74

Courts--Ct. of Appeals. _ 3,398.00

Courts--Superior

9,848.82

Veterans Service Board

Veterans Service, State

Department of

Warm Springs Memorial

Commission

138.77

Workmen's Compensation,

State Board of

34.84 $ 700.55 88, 592. 90 16, 795. 94
1, 969.04
2,222.06 39, 636. 99 27,343.32 16,924.25 11,929. 76 13,808.56 41,187.28
494. 79
8,157.48
560.81
8,881. 75

29.32 $ 700.55 88,592.90 16,795.94

10.81

9.04

2,205. 80 56,072.13 25,146. 33 15,865. 78 11,466.06 13,564. 32 40,589.28
494.79

564.83 .00
6, 979.07 8,241.14 3,265.44 3, 642. 24 10,446. 82

8,157.48

551.06

148.52

8,881. 75

Totals--Depts., Institutions

$153, 111. 77 $ 1,728,145. 75 $ 1,818,169.46 $63, 088. 06

^HBH^H^Utt

H^mnnnB^^BMaiii^BBBBinBDi
73

RETIREMENT AND INSURANCE CONTRIBUTIONS

74

EMPLOYEES' CONTRIBUTIONS TO TEACHERS

RETIREMENT SYSTEM

STATE UNIT

Cash Balance July 1,
1967

Conservation: Soil and Water Conserv. Committee, State
Education: Education, Department of Vocational Rehab. Services Georgia Educational Improvement Council... Regents of the University System of Georgia

Cash Receipts (Withhold-
ings)

Disbursements (ToT. R. System)

Cash Balance June 30,
1968

$

204.00 $

204.00

3,019.26 661. 50

3,019.26 661.50

2,145.02

2,145.02

31,465.52

31,465. 52

Totals--Departments,

Institutions

._

$ 37,495.30 $ 37,495.30

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

75

RETIREMENT SYSTEM

STATE UNIT

Cash Balance Julyl,
1967

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

Aging, State Comm. on

Agriculture, Department of.

Art Commission, Georgia...

Audits, Department of

Banking, Department of

Comptroller General

Computer Service Center,

State

._,

Conservation:

Forest Research

Council, Ga. .

'_

Forestry Comm., Georgia.

Game and Fish Comm.,

State

Mines, Mining and

Geology, Dept. of.

Parks, Historical Sites and

Monuments, Dept. of.__

Corrections, State Board of _

Defense, Department of

Education:

Education, Department of

Vocational Rehabilitation

Services...

$(--) 42.21

School for the Deaf,

Cave Spring

2,720.82

Academy for the Blind,

Macon..... .

1,275.47

Georgia Educational

Improvement Council.. _

Georgia Science and

Technology Comm.

Georgia State Scholarship

Commission. _

.

Teachers'Ret. System

Employees'Ret. System (--) 6.35

Executive Department: BudgetBureau Governor's Office.. Office of the Highway Safety Coordinator State Planning and Programming Bureau...

$ 1,270.10 164,670.88 256.65 20,895.25 14,098.00 30,865.93
7,069.85
1,902.92 159,808.54
68,569.04
4,174.23
27,069.21 131,975.62 24,380.08
290,882.99
250,073.39
36,435.44
17,761.75
564.30
1,944.88
533.54 4,433.76 7,002.64
7,367.44 11,765.12
1,970.65
14,493.34

$ 1,270.10 164,670.88 172.55 $ 20,895.25 14,098.00 30,865.93

84.10

7,069.85

.

..

:

1,902.92 159,808.54

68,569.04

4,174.23

27,069.21 131,975.62 24,380.08

290,882.99

250,085.14 (--) 53.96

39,156.26

.00

19,037.22

.00

564.30

1,944.88

533.54 4,433.76

6,996.29

.00

7,367.44 11,765.12

1,970.65

f

14,490.07

3.27

j nm

76

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

RETIREMENT SYSTEM

STATE UNIT

Cash Balance Julyl,
1967

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

Family and Children Service, State Department of:

All Units

$ 17,099.23 E 595,644. 69 $ 597,471. 69 $ 15,272.23

General Assembly of Georgia

106,779. 66 106,779. 66

Highway Department of

Georgia, State

124,231.78 1,589,057.28 1,577,963.08 135,325. 98

Historical Comm., Georgia-.

25.36

5,656.20

5,681. 56

Industry and Trade, Department of

20,700. 65

20,700.65

Judicial System:

Supreme Court

25.10

597.15

567.05

55.20

Court of Appeals

324.40

3,269. 60

3,312.50

281.50

Library, State.

2,181. 70

2,181. 70

Labor, Department of:

Administration and Inspection, Division of._

8,363.40

8,363.40

Empl. Security Agency

272,991.00 272,991.00

Law, Department of

23,244.67

23,244.67

Pardons and Paroles, State Board of

25,317.00

25,317.00

Personnel Board, State

19,543.98

19,543.98

Pharmacy, Georgia State Board of
Probation, State Board of..

3,241.15

3,238.60

2.55

33,501.65

33,501.65

Public Health:

Public Health, Dept. of...

279,662. 55 279,662. 55

Alcoholic Rehab. Service.- 214.13

17,534. 77

17,502.13

246.77

Atlanta Regional Hospital.

1,173.46

1,173.46

Augusta Regional Hosp

707.06

707.06

Battey State Hospital Central State Hospital Gracewood State School
and Hospital.

95,481.85 669,064.47
181,447.97

95,481.85 669,064.47
181,447.97

Medical Assist. Program..

7,490.34

7,490.34

Mental Health Institute, Georgia.

78,734.71

78,734.71

Retardation Center, Ga._.

4,281.82

4,281. 82

Southwestern State Hosp.

61,079. 83

61,079.83

Water Quality Control Board.-

10,162.06

10,162.06

BBBmBOSa^^^^HBI

HM^^^^BBH^B^BHHB^^^n^^HBMHBHi

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

77

RETIREMENT SYSTEM

STATE UNIT

Cash Balance July 1,
1967

Public Safety, Dept. of

Public Service Commission.-

Purchases, Supervisor of--

Real Estate Investment Board, Georgia

Recreation Comm., Georgia.

Revenue, Department of-__$(-)ll,000.00

Secretary of State

Secretary of State--Public Bldgs. and Grnds. Fund__

Treasury, State: Administration

Veterans Service Board

Veterans Service, State Department of

Warm Springs Memorial Commission

142.00

Workmen's Compensation, State Board of

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

284,966. 62 $ 284,959.62 $

7.00

16,519.56

16,519.56

13,011.14

13,011.14

100.10

92.40

7.70

2,197.98

2,197.98

355,406.29 344,406.29

.00

42,505. 51

42,505.51

7,605. 55

7,605. 55

3,554. 68 1,665.80

3,554.68 1,665.80

30,506.90

30,506.90

1,787.40

1,779.00

150.40

18,887.56

18,887.56

Totals--Departments,

Institutions

$135,009.73 5,197,861.30 $6,181,488.29 $151,382.74

78

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND

SURVIVORS' INSURANCE UNDER SOCIAL SECURITY LAW

STATE UNIT

Cash Balance Julyl,
1967

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Aging, State Commission on.

$ 1,460.20 $ 1,460.20

Agriculture, Department of.

161.127.72 161,127.72

Art Commission, Georgia.__

238.92

Audits, Department of

8,894.42

8,894.42

Banking, Department of

10,976.40

10,976.40

Comptroller General

30,290.26

30,290.26

Computer Service Center,

State

5,658.59

5,658.59

Conservation:

Forest Research Council,

Georgia

1,474.13

1,474.13

Forestry Commission, Ga.

159,436.94 159,436.94

Game and Fish Comm.,

State

69,295.06

69,392.70

Mines, Mining and

Geology, Dept. of.

3,015.43

3,015.43

Parks, Historical Sites and

Monuments, Dept. of...

27,340.48

27,340.48

Soil and Water Conserv.

Committee, State

453.24

453.24

Corrections, State Bd. of ___$ 35,207.40 161,469.70 150,533.49

Defense, Department of

19,415.14

19,415.14

Education:

Education, Department of

241,741.27 241,763.90

Vocational Rehabilitation

Services

(--) 29.43 220,808.80 220,809.50

School for the Deaf,

CaveSpring

8,765.86

36,822.51

45,588.37

Academy for the Blind,

Macon

._ 4,622.85

17,588.96

22,211.81

Georgia Educational

Improvement Council. __

1,874.82

1,874.82

Georgia Science and

Technology Comm.

1,065.16

1,065.16

Georgia State Scholarship

Commission

121.13

672.49

1,782.66

Regents of the University

System of Georgia

14,338.58

14,338.58

Teachers' Ret. System

4,114.20

4,114.20

Employees'Ret. System

1,378.53

6,609.37

7,987.90

Executive Department:

Budget Bureau

4,657.25

4,657.25

Governor's Office

8,607.60

8,607.60

Office of the Highway

Safety Coordinator

1,159.91

1,159.91

State Planning and

Programming Bureau... 188.70

13,722.62

13,911.32

Cash Balance June 30,
1968 238. 92
(--) 97.64
46,143. 61 (--) 22.63 (--) 30.13
.00 .00
(--) 989.04 .00
.00

^^^^^^M^^^^^^Hmm^^nBMMDom^^MMMnmmu

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND

79

SURVIVORS' INSURANCE

UNDER SOCIAL SECURITY LAW

STATE UNIT

Cash Balance July 1,
1967

Family and Children Service,

State Department of:

All Units

$ 53,038.48

General Assembly of Georgia

Highway Department of

Georgia, State

356,626.67

Historical Comm, Georgia..

Industry and Trade,

Department of

Judicial System:

Supreme Court

172. 51

Court of Appeals

976.14

Library, State

Labor, Department of:

Administration and

Inspection, Div. of

Empl. Security Agency

Law, Department of

Pardons and Paroles, State

Board of

5,570.65

Personnel Board, State

Pharmacy, Georgia State

Board of

Probation, State Board of__ 7,296.13

Public Health:

Public Health, Dept. of...

Alcoholic Rehab. Service..

Atlanta Regional Hospital.

Augusta Regional Hosp. ..

Battey State Hospital

Central State Hospital

Gracewood State School

and Hospital

Medical Assist. Program. _

Mental Health Institute,

Georgia.

Retardation Center, Ga

Southwestern State Hosp.

Water Quality Control

Board

Public Safety, Dept. of

Public Service Commission-

Purchases, Supervisor of

Recreation Comm., Georgia.

Revenue, Department of

Secretary of State

Cash Receipts
(Withholding)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

230, 979. 89 $ 222,034. 73 $ 61, 983. 64

9,364.17

9,364.17

1,439,131. 96 1,397,534.27 398,224. 36

6,289.27

6,289.27

20,877.30

20,877. 30

658.33 3,753. 86 2,030. 44

639. 83 4,730.00 2,030.44

191.01

7,657.33 226,807.11
15,247.83
23,256. 64 16, 522. 26
2,325.86 35,390. 62
209,974. 46 14,993. 06 1,619.17 645.83 94,455.42
644,488. 36
201,435. 42 6, 946. 32
77,777. 70 2,385. 71 69,423.20
7,507. 98 218,169.22
12,372.10 8,324.27 1,599.56 336,395.45 37,174.93

7,657.33 226,807.11
15,247.83
22,595.38 16,522.26
2,325.86 33,292.70
209,974. 46 14,993.06 1,619.17 645.83 94,455.42
644,488. 36
201,435.42 6,946.32
77,777. 70 2,385. 71 69,423.20
7,507.98 218,169.22
12,372.10 8,324.27 1,599.56 336,395.45 37,174.93

6,231. 91 9,394.05

80

EMPLOYEES' CONTRIBUTIONS FOR OLD-AGE AND

SURVIVORS' INSURANCE

UNDER SOCIAL SECURITY LAW

STATE UNIT

Cash Balance Julyl,
1967

Secretary of State--Public Bldgs. and Grnds. Fund..

Treasury, State:

Administration: Employee Contribution. Employer Contribution-

General Assembly: Employee Contribution _ Employer Contribution-

Courts--Supreme : Employee Contribution. Employer Contribution-

Courts--Court of Appeals: Employee Contribution. Employer Contribution-

Courts--Superior : Employee ContributionEmployer Contribution-

Veterans Service Board

Veterans Service, State Department of

Warm Springs Memorial

Commission

$

Workmen's Compensation, State Board of

688.69

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

8,383. 73 $ 8,383. 73

2,249.24 2,249.24
9,36117 9,363.61
6,314.92 6,314.95
7,093.01 7,093.12
39, 580.62 41,577.64
1,530. 74
30,456.50
2,539.13
12,955.55

2,249.24 2,249.24
9,364.17 9,363. 61
6, 314. 92 6,314. 95
7,093.01 7,093. 12
39,580.62 41,577. 64
1, 530. 74
30,456. 50
2,534.37 $ 693.45
12,955.55

Totals--Departments,

Institutions

$474,624.31 5,407,377.37 $5,360,040.17 $521,961.51

^^^^^iBHMI^H^^^BBMIHiH^lBan

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

81

HEALTH INSURANCE

STATE UNIT

Cash Balance July 1,
1967

Aging, State Commission on

Agriculture, Department of.

Art Commission, Georgia. _.

Audits, Department of

Banking, Department of

Comptroller General

Computer Service Center, State

Conservation: Forest Research Council, Georgia Forestry Comm., GeorgiaGame and Fish Commission, State Mines, Mining and Geology, Dept. of Parks, Historical Sites and Monuments, Dept. of...

Corrections, State Board of.

Defense, Department of

Education:

Education, Department of

Vocational Rehabilitation

Services

$(--) 4.96

School for the Deaf,

Cave Spring

1,014.74

Academy for the Blind,

Macon

646.84

Georgia Educational

Improvement Council. _.

Ocean Science Center of

the Atlantic

Georgia Science and

Technology Comm

Georgia State Scholarship

Commission

Teachers' Ret. System

Employees'Ret. System (--) 12.25

Executive Department: Budget Bureau Governor's Office Office of the Highway Safety Coordinator State Planning and Programming Bureau...

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

210.00 $ 77, 811. 25
123.20 3, 366. 10 2, 568. 32 8, 759. 40

210.00 77, 811.25
123.20 3, 366.10 2, 568. 32 8, 759. 40

1, 425. 44

1,425. 44

716.10 68, 717. 54 23, 365. 34
526.88 8,830. 58 55,007.80 5,324. 52
58,023.92 58,026. 98 10,117. 52
4, 767. 04 430. 94 233.22 296. 78 188.20
1,070.20 70,267.08
1,022.16 1,881.20
311.92 2,276.72

716. 10 68, 717. 54
23,365. 34
526.88
8,830. 58 55,007. 80
5,324.52

58,018. 96 $

4.96

58,026. 98 (--) 4. 96

11,132.26

.00

5,413.88

.00

430. 94

233.22

296.78

188.20 1,070.20

70,254. 83

.00

1,022.16 1,881.20
311.92
2,256.23

20.49

82

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

HEALTH INSURANCE

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts
(Withhcldings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

Family and Children Service,

State Department of:

All Units

9

General Assembly of Georgia

Highway Department of Georgia, State

Historical Comm., Georgia_.

Industry and Trade, Department of

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

LabJr, Department of: Administration and Inspection, Div. 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 Board of _.

Public Health:

Public Health, Dept. of._

Alcoholic Rehab. Service. _

Atlanta Regional Hospital.

Augusta Regional Hosp. i _

Battey State Hospital

Central State Hospital

Gracewood State School

and Hospital

Medical Assist. Program. _

Mental Health Institute,

Georgia

Retardation Center, Ga.._

Southwestern State Hosp.

Water Quality Control

Board

-

Public Safety, Dept. of

Public Service Commission. _ ,

71.26 $ 62, 600. 63 S 62,494.47 $

15, 715. 70

15, 715. 70

49.68

576, 854. 02 2, 397. 36

576, 854.02 2,447. 04

4, 524. 62

4, 524. 62

12.66

1, 899.44 2, 641. 52 12, 785. 54
401. 20

1,899. 44 2.64L52 12,785. 54
401.20

2,181. 53 63, 817. 62
3,366.23 122. 16
6, 579. 96 4, 605. 64
489. 68 10,116. 62
53, 994. 60 3, 527. 04
374. 60 86.92
28, 604. 88 215, 816. 87
60, 891. 92 1, 723. 54
19, 872. 72 563. 42
23, 776. 10
1,584.94 77,374.46
3,186.30

2,181. 53 63, 817. 62
3,366.23 122.16
6, 579. 96 4, 605. 64
489.68 10,116. 62
53,994. 60 3, 527.04 274.60 86.92
28,604. 88 215,816. 87
60,891.92 1,723. 54
19,872. 72 563.42
23,776.10
1, 584. 94 77,374.46
3,186.30

177.4 12.6

EMPLOYEES' CONTRIBUTIONS TO EMPLOYEES'

83

HEALTH INSURANCE

STATE UNIT

Cash Balance July 1,
1967

Purchases, Supervisor of
Recreation Comm., Georgia, Revenue, Department of
Secretary of State Secretary of State--Public
Bldgs. and Grnds. Fund
Treasury, State: Administration
Veterans Service Board
Veterans Service, State Department of
Warm Springs Memorial Commission
Workmen's Compensation, State Board of

Cash Receipts
(Withholdings)

Disbursements
(ToU. S. Govt.)

Cash Balance June 30,
1968

2, 796. 96 $ 409.02
75,025.00 8,655. 26

2,796.96 409.02
75,025.00 8,655.26

2, 550. 30

2, 550. 30

976.08 329.02

976.08 329.02

9,130. 56

9,130. 56

822.24

822.24

3,373.60

3,373.60

Totals--Departments,

Institutions

$ 1,777.97 $1,832,112.17 $1,833,679.57 $ 210.57

85 OTHER PRIVATE TRUST FUNDS

:.''.;

^^^^^HHMIfll^^HI^^HHHU^B

OTHER PRIVATE TRUST FUNDS

87

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts
(Withholdings)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Agriculture, Dept. of Audits, Department of

9,504.25

Banking, Department of

11, 782. 33

Comptroller General

Computer Service Center, State

Conservation: Forest Research Council, Ga. Forestry Comm., Georgia. Game and Fish Comm., State Parks, Historical Sites and Monuments, Dept. of...
i Corrections, State Bd. of _ _.

31.25
3,363.46 373, 972. 48

i Defense, Department of

Education: Vocational Rehabilitation Services School for the Deaf, Cave Spring Academy for the Blind, Macon North Georgia Technical and Vocational School, Clarkesville
i South Georgia Technical and Vocational School, Americus
i Georgia Science and Technology Comm.
Regents of the University System of Georgia
Teachers' Ret. System.

3, 054. 95 143.82
24, 970. 65
5,110. 52 145. 05 278. 89

[Employees'Ret. System 1,172,890.32

executive Department: Governor's Office..:. Office of the Highway

Safety Coordinator: I State Planning and

Programming Bureau...

$ 941,915.97 2,063.04 400.16
17, 827. 35 11,602.06
82.24 72,271.43 25,692.55 30,944.03 1, 598,972.15 23, 370. 72
210, 654.23 29,220. 02 4,002. 22
71, 724. 69
55, 668. 18 4,100.00 1,255, 788.43 2,188. 85 57,179,431.14
1,207.84 221,493.14
8,321.71

$ 951,232.72 2,063.04 177.10 17,827.35 11,602.06
82.24 72,287. 68 25,692.55 28,692.00 1, 509, 791. 40 23, 370. 72
210, 642. 83 31, 545. 05 4,146. 04
74,046. 36
57, 158. 35 4,170. 51 1,253,499.72 2,188. 85 57,175,463.56
1,207.84 221,493.14
8,321.71

187.50 12,005.39
15. 00
5,615.49 463,153. 23
11.40 729. 92
.00 22, 648. 98
3, 620. 35 74.54
2,567.60 1,176,857. 90

88

OTHER PRIVATE TRUST FUNDS

STATE UNIT

Cash Balance July 1,
1967

Cash Receipts
(Withholdings)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Family and Children Service,

State Department of:

All Units

$

General Assembly of Georgia

Highway Department of Georgia, State

Historical Comm., Georgia..

Industry and Trade, Department of

Judicial System: Court of Appeals Superior Courts Library, State

Labor, Department of: Administration and Inspection, Div. of Empl. Security Agency..__

Law, Department of

Pardons and Paroles, State Board of

Personnel Board, State

Pharmacy, Georgia State Board of

Probation, State Board of..

Public Health:

Public Health, Dept. of...

Alcoholic Rehab. Service..

Atlanta Regional Hospital.

Augusta Regional Hospital

Battey State Hospital

Central State Hospital

Gracewood State School

andHospital

Medical Assist. Program..

Mental Health Institute,

Georgia

Retardation Center, Ga...

Southwestern State Hosp.

Water Quality Control

Board.

--

30,001.20 $1,980,336.33 6,957. 26

87,291.00 660.00

4,112,128.64 80.00

11,732.13

2,660.00 56,290.80
86.92

2,415.34 13,345.00

2,178.51 105,259.52
11,117. 50
16,235.08 32,451. 68
221.76 19,646. 92

95,737.61 8,579.25
18,331.62 866,157.28

1,144,632.31 8,085.27 428.00 105.68 60,424.61
2,354,298. 51

186,048.39

493,859.52 1,265.32

90.51 20,045.10

48,762.08 1,892.40
149,365.94

12,815.12

1,948, 041. 03 $ 62,296. 50 6, 957.26

3, 910, 312. 68 335.00
11, 732.13

289,106. 96 405. 00
k

2,660.00

56,290. 80

V

86.92

2,178. 51 105,077.83
11,117.50
15,045. 08 32,451.68
221. 76 19,646. 92

2,597.0J 14, 535.0(

1,125,837.47 7, 734. 95 428.00 105.68
56,860. 53 2,322,173. 80

114,532.41 8,929. S
21,895. 71 898,281. 9

501,768. 74 1,265.32

178,139.1'

48,916.80 (--) 64.2

1,892.40

108,630.48

60,780.5

12,815.12

aBMMBSm^^m i^HHH^^BDii^^BB^^^BHH^^m^^^^B

OTHER PRIVATE TRUST FUNDS

89

si :.:. ::.
i STATE UNIT

Cash Balance July 1,
1967

Cash Receipts
(Withholding's)

Disbursements (ToU. S. Govt.)

Cash Balance June 30,
1968

Public Safety, Dept. of . .$
j Public Service Commission. Purchases, Supervisor of.. -

0.11 $

191, 735. 73 $ 5,383.30 2,556. 63

166,072. 50 $ 5,383.30 2,556. 63

25, 663. 34

Revenue, Department of.. . 126,844.51 2,047,187.37 1,564,410.31 609,621. 57

Secretary of State.

72.50

52,345. 83

52,403. 33

15.00

Secretary of State--Public 1 Bldgs. and Grnds. Fund.
Preasury, State:

10.50

7, 944. 17

7,907. 92

46.75

Administration..

260 64

260.64

Veterans Service Board

826.25

826.25

Veterans Service, State

Department of

23,491.89

23,491.89

I Varm Springs Memorial

Commission.

712.43

6,105. 69

5,876.23

941.89

Workmen's Compensation,

;[ State Board of

24,980.26

24,980.26

Totals--Departments,

Institutions
'))

$3,061,590.32 $74,765,077. 72 $73,851,456.47 $3,975,211. 57

-.0
i
;!
1*1

91
STATE REVENUE COLLECTIONS UNFUNDED

92

STATE REVENUE COLLECTIONS UNFUNDED

STATE UNIT

Cash Balance July 1,
1967

Increase (--) Decrease

Cash Balance June 30,
1968

Banking, Department of

$ 3,890.00 $ 7,969.68 $ 11,859.68

Comptroller General

27,384.40 (-)26,914.40

470.00

Conservation: Game and Fish Commission, State... 293,435.70 (--)70,491.32

222,944. 38

Education, Department of

4,500.00 (--) 4,500.00

Highway Dept. of Georgia, State

99,813.50

24,994.00 124,807. 50

Judicial System: SupremeCourt Court of Appeals
Library, State.

(-) 19.25

1,047.75

2,800.00 (-) 9a 85

484.87

1,028.50 2,701.15
484.87

Labor, Department of: Administration and Inspection
Employment Security Agency

5,300.00 (--) 2,900.00

62,489.26

23,192.89

2,400.00 85,682.15

Public Health, Department of Gracewood State School and Hospital

1,451.74 (--) 59.27 5,425.62

1,392.47 5,425.62

Public Safety, Department of

354,583. 75 354,583. 75

Revenue, Department of

323,773.02

32,477.99 356,251.01

Secretary of State

,8.51

80,555.10

80,563.61

Totals--Departments, Institutions

$ 824,826.88 $ 425,767.81 $1,250,594.69

HHHllBmaHiMH^HHBa

HNHHH^^^^HH
93

SUMMARY OF
UNIT REPORTS

STATE COMMISSION ON AGING BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund.
Accounts Receivable Federal Funds
Total Current Assets

ASSETS

95
$ 48,046.92 95,982.00
S 144,028.92

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS Surplus
Total Current Liabilities and Surplus

$ 142,023.40
-- 2,005.52 $144,028.92

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenue over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury.-.

$ 961.28
2,005.52 $ 2, 966. 80
961.28

BALANCE JUNE 30, 1968-- (To be transferred to State Treasury) _..$ 2,005.52

96

STATE COMMISSION ON AGING

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

TEAR ENDED JUNE 30, 1968

STATE FUNDS
Appropriation Allotments Adjustments Lapsed Funds...

REVENUES

Total State Funds
FEDERAL FUNDS Grants--U. S. Government Title III--Older Americans Act

Total Revenues

_

$ 41,781.00 (--) 1.87 $ 41,779.13
243,234.11 $ 285,013.24

un^

STATE COMMISSION ON AGING

97

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Grants to Counties or Cities Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures..

$ 41,825.69
2,763.62 1,460.11
780.00
$ 46,829.42
$ 2,648.90 1,322.66 220.87 2,055.42 1,259.80 2,148.00 14.15
222,454.11 112. C3
3,548.11
394.25
236,178.30
$ 283,007.72 2,005. 52
$ 285,013.24

98

STATE COMMISSION ON AGING

FINANCIAL CONDITION
The State Commission on Aging ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $48,046.92. In addition to $48,046.92 cash in Bank, $95,982.00 was due from the U. S. Government in Title III funds under the Older Americans Act, making total current assets of $144,028.92.
After providing for accounts and grants payable in the amount of $142,023.40 due at June 30, 1968, the Commission ended the fiscal year with a surplus of $2,005.52, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Commission on Aging provided for expenditures totaling $232,736.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $4,697.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation Federal Funds

Budgeted

Actual

Over (--)Under

$ 41, 781.00 41,779.13 $(--) 1.87 190,955.00 243, 234.11 52, 279.11
$ 232, 736.00 $ 285,013.24 $ 52,277.24

EXPENDITURES
Personal Services Operating Expense
Grants Other___

$ 47,575.00 $ 46,829.42 $(--) 745.58
170,175.00 222,454.11 52,279.11 14,986.00 13,724.19 (--)1,261.81

$ 232, 736.00 $ 283,007. 72 $ 50, 271. 72

Excess of Revenues over Expenditures

$ 2,005.52 $ 2,005.52

Expenditures exceed Budget Allotments on Federal projects only.

MBBMBM^^^^^MBMBHIWMHiMI^WB^MHMB^^^MmKflHfTFT

STATE COMMISSION ON AGING

99?

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

" ' :

<

.

100

DEPARTMENT OF AGRICULTURE

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Banks Budget Fund Operating Account,. Payroll Account Less: Private Trust and Agency Funds

ASSETS

$ 14,107.03 $187.50

187.50

.00

Construction Accounts Atlanta Farmers'Market

63,846.79 1,454.15 $79,407.97

Private Trust and Agency Funds. _.

187.50 $79,595.47

Accounts Receivable Reimbursement due from Georgia Building Authority (Markets) U. S. Government Meat Inspection. State Treasury Fire Ant Eradication Capital Outlay
Total Current Assets

$ 45, 506.11
33,900.31
..$208,195.18 102,000.00 310,195.18 389,601.60 $469,197.07

DEPARTMENT OF AGRICULTURE

101

BALANCE SHEET

JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Regular Atlanta Market

$233,556.86 3,602.29 $237,159.15

Contracts Payable Farmers' Markets.

186,710.33 $423,869.48

RESERVES Atlanta Farmers' Market Advance for Operations For Operations
For Feed Penalties For Private Trust and Agency Funds
Employees' Savings Bonds

$ 24,626.78 18,731.19 $43,357.97
676.31
187.50 44,221. 78

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

1,105.81 $469,197.07

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenues Over Expenditures
For Year Ended June 30, 1968
Decrease in Reserve for Feed Penalties

_$ o. 00
749.60 749.60 356.21

BALANCE JUNE 30, 1968-- (To be Transferred to State Treasury) __.$ 1,105.81

102

DEPARTMENT OF AGRICULTURE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund
Total State Funds

$8,795,900.00 168,800.00 $8, 964, 700.00

FEDERAL FUNDS Grants--U. S. Government Meat Inspection

33, 900. 31

DEPARTMENTAL FUNDS Earnings from Services-- Contract with State Agency--Dept. of Defense
Total Revenues

540,487.34 8,963.91
$9, 548, 051. 56

DEPARTMENT OF AGRICULTURE

103

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health. Insurance

$4,342,181.95
272,686.28 166,091.30 83,048.60

Total Personal Services

$4,864,008.13

OPERATING EXPENSE

Travel Expense

...$ 666,351.67

Supplies and Materials Repairs and Maintenance

488,350.95 25,715.61

Communications Power, Water and Natural Gas

134,435. 55 89,017.38

Publications, Publicity and Printing Rents Insurance and Bonding

242,844.43 _ 10,506.45
29,276.33

Indemnities

215,466.89

Assessments by State Agencies Equipment Purchases

17,164. 52 63,553.75

Contracts with State Agencies Contracts with Other Agencies Other Operating Expense

225, 550.00 391,580.04

Atlanta Market

39,355.03

Agricultural Marketing News Service Federal State Cooperative Inspection Service

16,570.74 54,499.97

Insecticide Spraying--Airplanes Miscellaneous

693,550.16 33,527.96

Total Operating Expense
CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Personal Services Miscellaneous Contracts Equipment--New

$ 8,688.18 3,787.20
480,089.20 3,411.82

3,437,317.43

Total Capital Outlay
AUTHORITY LEASE RENTALS Georgia Building Authority (Markets)

495,976.40 750,000.00

Total Governmental Costs. Excess of Revenues over Expenditures

$9,547,301.96 749.60

9, 548,051. 56

104

DEPARTMENT OF AGRICULTURE

FINANCIAL CONDITION
The Department of Agriculture ended the fiscal year on June 30, 1968, with cash on deposit of $79,595.47 and accounts receivable of $389,601.60. The cash balance and accounts receivable were pledged as follows: $237,159.15 for the liquidation of accounts payable, $186,710.33 for contracts for improvements to Farmers' Markets, $676.31 for feed penalties, $187.50 for employees' bond purchases, $24,626.78 for balance of advance made to the Department by the Georgia Building Authority (Markets) and $18,731.19 for operating the Atlanta Farmers' Market.
The $24,626.78 due the Georgia Building Authority (Markets) is the unliquidated balance on June 30, 1968, of advance made to the Department of Agriculture by the Authority at the beginning of operation of the Atlanta Farmers' Market.
On June 30, 1968, the Georgia Building Authority (Markets) was due the Department of Agriculture $45,506.11 for reimbursement of cost of operating the Atlanta Farmers' Market for the month of June, 1968, under terms of contract between the Department and the Authority.
After providing for payment of accounts and contracts payable at June 30, 1968, and after providing for the reserves listed above, the Department of Agriculture ended the year under review with a surplus of $1,105.81 which is to be returned to the State Treasury.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting applied to governmental activities.
The total approved budget for the Department of Agriculture provided for expenditures totaling $9,033,162.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $521,826.18. The Department of Agriculture also received $503,199.85 from the Georgia Building Authority (Markets) for operations of the Atlanta Farmers' Market, and expended $503,199.85 for this purpose. These funds were not budgeted items as shown in the following statement:

^^^^n

DEPARTMENT OF AGRICULTURE

105

REVENUES
State Appropriation Other Revenues Retained Atlanta Farmers' Market

Budgeted

Actual

Over (--)Under

$8,964,700.00 68,462.00 .00

, 964,700.00 80,151. 71 503,199.85

0.00 11,689.71 503,199. 85

EXPENDITURES Personal Services Operating Expense Authority Lease Rentals Outlay

$9,033,162.00 ,548,051.56 $ 514,889.56

$4,578,686.18 3,207,475.82
750,000.00 497,000.00

$4,864,008.13 3,437,317.43
750,000.00 495,976.40

$ 285,321.95 229,841.61 .00
(--) 1,023.60

9,033,162.00 $9,547,301.96 $ 514,139.96

Excess of Revenues over Expenditures.

749.60 $

749. 60

STATE REVENUE COLLECTIONS FUND

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, 1968, $1,332,438.24 was collected from licenses and fees, all of which had been transferred to the State Treasury on June 30, 1968.

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

YEAR ENDED JUNE 30th

REVENUE COLLECTIONS

1968

1967

1966

Fish Dealers Licenses Fertilizer Fees Feed Fees Dairy and Poultry Fees Farmers* Markets EggStamps_. Warehouse Licenses Cotton Seed Meal Revenue Transfer of Feed Penalties
From Operating Account Insecticides and Miscellaneous Georgia Milk Commission Fees
Development Services
Penalties and Mailing Fees Milk Producers Milk Distributors Milk Producers--Distributors

$ 5,350.00 $ 5,725.00 $ 6,075.00

608,180.80 601,948.88 498,378.18

149,977.63 179,838.64 275,390.12

6,960.00

7,578.00

8,616.50

216,528.79 181,028.75 163,173.23

47,448.48

47,434.76

47,571.68

2,035.00

2,415.00

4,798.00

.00

.00

6,798.65

.00 40, 916.60

3,058.49 33, 344.00

5,711.54 32, 670.02

.00 84,063.48 98,477.03 72,500.43

12.00 95,444.40 96,334.46 107,946.74

1,000.00 104^ 577.16 97,610.93 80,144.02

$1,332,438.24 $1,362,109.12 $1,332,515.03

106

DEPARTMENT OF AGRICULTURE

ATLANTA FARMERS' MARKET
The operating cost of the Atlanta Farmers' Market incurred by the Department of Agriculture acting as agent for the Georgia Building Authority (Markets) in the fiscal year ended June 30, 1968, amounted to $503,199.85. In addition to operating expense incurred, rent payments were made to the Georgia Building Authority (Markets) in the amount of $750,000.00 in the year.
Reimbursements of operating cost to the Department of Agriculture by the Georgia Building Authority (Markets) in the year ended June 30, 1968, amounted to $503,199.85.
Gross revenue of the Atlanta Farmers' Market amounted to $877,784.63 in the year ended June 30, 1968, all of which was handled by the Department of Agriculture as agent for the lessor and paid to the Georgia Building Authority (Markets) 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, 1968, exclusive of rent paid to the Georgia Building Authority (Markets), and payments for new construction and improvement was $440,449.04. Revenue collected from the operation of the markets in the same period amounted to $216,528.79.
MARKET BULLETIN
Printing cost of the "Market Bulletin," published by the Department of Agriculture in the year ended June 30, 1968, was $127,748.99, and postage on bulletins mailed from the post office amounted to $15,891.60. This does not include compensation of officials and employees for time devoted to editing and publishing, as they are employees of the Department of Agriculture, nor does it include the cost of delivering copies of the Bulletin through the Department's office.
Printing cost for the previous fiscal year ended June 30, 1967, was $122,152.30 and postage $14,610.00. In the fiscal year ended June 30, 1966, printing cost was $94,104.39 and postage $13,925.00.
GEORGIA MILK COMMISSION
In the fiscal year under review, the accounts of the Georgia Milk Commission were incorporated into the Department of Agriculture's operating account, and in this report the Milk Commission is treated as a division of the Department of Agriculture.
Act of the General Assembly approved February 17, 1959, abolished the Georgia Milk Commission and transferred the administration of the "Milk Control Act" to the Department of Agriculture of the State of Georgia, effective as of April 1, 1959.

DEPARTMENT OF AGRICULTURE

107

GENERAL
There was no change in the $3,073.38 due from former employee Lawrence N. Zachary, brought forward from the fiscal year ended June 30, 1959. This account is in the hands of the Attorney General's office for collection.
The Commissioner of Agriculture, J. Phil Campbell, is bonded in the amount of $100,000.00.
Employees of the Department of Agriculture are under schedule bond with liability on each employee at $50,000.00, except on the Comptroller (CashierTreasurer), on whom it has been increased by an additional indemnity of $50,000.00 by rider attached to bond.
The Georgia Seed Development Commission, Athens, Georgia, was added with rider No. 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 $15,000.00.
As previously stated in the comments, the Milk Commission was abolished and the administration of the Milk Control Act transferred to the Department of Agriculture, effective April 1,1959, by provisions of Act of the General Assembly approved February 17, 1959.
Members of the Milk Control Commission on June 30,1968, 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 the unit report for year ended June 30, 1964. Amendments to these contracts since July 1, 1964, are shown in Appendix to the current fiscal years' unit report.

GEORGIA ART COMMISSION

109

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds

$ n, 928. 84 697.57 $ 12,626.41

Accounts Receivable U.S. Government Grants

6,300.00

Total Current Assets

$ 18,926.41

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Contracts Payable State Funds FederalFunds

$ l, 030.56

$ 8,800.00 6,300.00

15,100.00 $ 16,130.56

RESERVES For Private Trust and Agency Funds
SURPLUS Surplus

697.57 2,098.28

Total Liabilities, Reserves and Surplus

$ 18,926.41

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report._ _..

$

ADD
Adjustment of Reserves for Accounts Receivable AtJune30, 1967
Adjustment of Accounts Payable AtJune30, 1967

1,159.43
203.74 143.79

Excess of Revenues over Expenditures.
DEDUCT Fiscal Year 1967, Surplus Returned to State Treasury.
BALANCE JUNE 30, 1968 Surplus June 30, 1968, to be Returned to State Treasury.

$ 1, 506. 96
1, 750. 75
$ 3,257. 71
1,159.43
$ 2,098.28

110

GEORGIA ART COMMISSION

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund Budget Amendments Lapsed Funds

Total State Funds

FEDERAL FUNDS Grants--U.S. Government

DEPARTMENTAL FUNDS

Donations

---

Total Revenues

$ 60,000.00 15,000.00
(--)12,000.00 (--) 4,161.58
$ 58,838.42
8,614.05
25.00 $ 67,477.47

GEORGIA ART COMMISSION

111

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A. Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures..

$ 38,124.21
363.84 238.96 240. 00
$ 38,967.01
$ 3,546.11 1,188.36 42.50 1,809.05 803.09 2,659.95 369.00 805.19 5,050.00
10,050.00
436.46
26, 759. 71
$ 65, 726. 72
1, 750. 75
$ 67,477.47

112

GEORGIA ART COMMISSION

FINANCIAL CONDITION
The Georgia Art Commission ended the fiscal year on June 30, 1968, with cash on deposit of $12,626.41. In addition to $12,626.41 cash in bank, $6,300.00 was due from the U. S. Government for study grants, making total current assets of $18,926.41.
After providing for accounts and contracts payable in the amount of $16,130.56 and reserving $697.57 for Private Trust and Agency Funds held on this date, the Commission ended the fiscal year with $2,098.28 surplus, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Georgia Art Commission provided for expenditures totaling $71,825.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached schedules. Costs of agency contracts were allocated in the budget to personal services and have been presented under operating expense in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures may be summarized as follows:

REVENUES State Appropriation Return to State Treasury Other Revenue Retained

Budgeted

Actual

Over (--) Under

$ 63,000.00 $ 59, 000. 00 $

0.00

.00 (--) 161. 58 (--) 4,161.58

8, 825.00

8, 639.05 (--) 185.95

$ 71,825.00 $ 67,477.47 $(--) 4,347. 53

EXPENDITURES Personal Services Operating Expense

$ 39,867.80 $ 38,967.01 $(--) 900.79

31,957.20

26,759.71 (--) 5,197.49

$ 71,825.00 $ 65,726.72 $(--) 6,098.28

Excess of Revenues over Expenditures.

$ 1,750.75 $ 1,750.75

GEORGIA ART COMMISSION

113

GENERAL
Membership of the Georgia Art Commission is listed in the unit report.
Mr. George Beattie is bonded as Executive Director of the Georgia Art Commission for $10,000.00. Mr. Charles Counts is bonded as Chairman of the Georgia Art Commission for $10,000.00. Mrs. Ouida Canaday is bonded as Secretary-Treasurer of the Georgia Art Commission for $10,000.00.

H BH^^HH BH^^H^Hi

DEPARTMENT OF AUDITS(*)

115

BALANCE SHEET

JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Banks Fulton National Bank--Regular Fulton National Bank--Payroll
Accounts Receivable State Department of Education
TotalAssets

$ 31,180.86 220.00 $ 31,400.86
3 500.00 $ 34,900.i

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Council of State Governments Eastern Air Lines General Binding Corporation Ivan Allen Company
Peat, Marwick, Mitchell and Company

$

10.50

220.00

36.50

295.00

12,800.00 $ 13,362.00

RESERVE For Tax Ratio Study--Cole-Layer-Trumble Company.
SURPLUS Surplus

21,538.86 00

Total Liabilities, Reserves and Surplus

$ 34,900.86

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE, JULY 1, 1967 ADD
Excess of Revenues over Expenditures for the Year Ended June 30, 1968

$

0.00

20,153.61

DEDUCT Increase in Reserve for Tax Ratio Study.
BALANCE, JULY 30, 1968.

$ 20,153.61

_ $ 21,538.86 ( 1,385.25) 20,153. 61

$

0.00

(*) From Audit Report by Houston D. Smith, Jr., Certified Public Accountant.

116

DEPARTMENT OF AUDITS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

REVENUES

$ 780,000.00
17,500.00 $ 797,500.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance Tax Ratio Study
Total Personal Services

$ 497,058.00
29,231. 72 13,513.26 5,982.00 175,000.00
$ 720,784.98

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 32,946.35 13,123.95 7,449.99 5,460.07 3,848.94
-- 2,160.67 87.00
(--)11,000.00
163.94

54,240.91

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Equipment--New
Total Governmental Costs
Excess of Revenues over Expenditures

2,320. 50 $ 777,346.39
20,153. 61 $ 797,500.00

DEPARTMENT OF AUDITS

117

FINANCIAL CONDITION
The Department of Audits had no surplus on June 30,1968, after providing reserves of $13,362.00 for liquidation of accounts payable and of $21,538.86 for the tax ratio study. Total assets of the Department of Audits at June 30, 1968, were $34,900.86, which was exactly equal to the current liabilities and reserve.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The total approved budget for the Department of Audits provided for expenditures totaling $805,000.00. Costs of employer's contributions for retirement, social security, and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $48,726.98, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES

State Appropriation

$ 780,000.00 $ 780,000.00 $

0.00

Transfer and Earnings from Other

Agency and Authorities

25,000.00 17,500.00 (--) 7, 500.00

$ 805,000.00 $ 797,500.00 $(--) 7,500.00

EXPENDITURES
Personal Services Operating Expense Tax Digest Study.

$ 568,726.98 $ 545,784.98 $(--)22,942.00

61,273.02 56,561.41 (--) 4, 711. 61

175,000.00 175,000.00

.00

$ 805,000.00 $ 777,346.39 $(--)27,653.61

Excess of Revenues Over Expenditures.

$ 20,153.61 $ 20,153.61

DEPARTMENT OF BANKING
BALANCE SHEET
JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Banks Budget Fund State Revenue Collections Fund Private Trust and Agency Funds
Total Assets

119
_. $ 26, 597.19 11 859.68 12^005.39
$ 50,462.26

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Vouchers Payable

$ 13,137.92

RESERVES
For State Revenue Collections Unremitted For Personal Services Expense Fiscal 1969 For Privat e Trust and Agency Funds

$ n, 859.68 2,200.00 12,005.39

26,065.07

SURPLUS Surplus-

11,259.27

Total Liabilities, Reserves and Surplus.

50,462.26

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues Over Expenditures
For the Year Ended June 30, 1968

$ 3, 654.78 13,459.27

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury. _$ Transfer to Personal Service Reserve (*)

$ 17,114.05

3,654.78 2,200.00

5,854.78

BALANCE JUNE 30, 1968-- (To be Returned to State Treasury)

$ 11,259.27

(*) Budget Bureau action to fund merit system salary increase to Superintendent of Banks effective August 1, 1968.

120

DEPARTMENT OF BANKING

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

REVENUES

$ 500,000.00 (--)7,422.09
$ 492, 577.91
21.00 $ 492, 598.91

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies andMaterials Repairs and Maintenance... Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures

$333,023.84
22,498.61 10,976.33 5,568.00
$ 372,066. 78
$ 76,952.07 2,878.48 1,324. 89 6,108.46 13,038.08 2,342.61 876.00 950. 87 2,017.26
584.14
107,072.86
$ 479,139. 64 13,459.27
$ 492, 598. 91

DEPARTMENT OP BANKING

121

FINANCIAL CONDITION--BUDGET FUNDS
The State Department of Banking ended the fiscal year on June 30, 1968, with cash on deposit, Budget Fund, in the amount of $26,597.19. The cash balance was pledged to liquidate vouchers payable in the amount of $13,137.92.
After providing for payment of vouchers payable due at June 30,1968, and providing a reserve of $2,200.00 for personal services expense for fiscal year 1969 the State Department of Banking ended the year under review with a surplus of $11,259.27, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Department of Banking for expenditures totaling $500,000.00. Costs of employer's contributions for retirement, social security, and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $43,000.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES
State Appropriations Other Revenues Retained

Budgeted

Actual

Over (--) Under

$ 500,000.00 $ 492,577.91 $(--) 7,422.09

.00

21.00

21.00

S 500,000.00 $ 492, 598. 91 $(--) 7,401.09

EXPENDITURES
Personal Services Operating Expense

$ 396,000.00 $ 372,066.78 $(--)23,933.22

104,000.00 107,072.86

3,072.86

$ 500,000.00 $ 479,139.64 $(--)20,860.36

Excess of Revenues over Expenditures. _

$ 13,459.27 $ 13,459.27

The overexpenditure of $3,072.86 in the operating expense was not a violation of legislative intent but was caused by the transfer of the $43,000.00 mentioned in the above paragraph relating to employer's contributions for

122

DEPARTMENT OF BANKING

retirement, social security and employee health insurance. The actual expense for these items totaled $39,042.94 whereas $43,000.00 was budgeted. Had the difference of $3,957.06 been retained in the operating expense category, there would have been an under-expenditure of $884.20.

STATE REVENUE COLLECTIONS
The Department of Banking is the revenue collecting agency for fees and assessments, as provided by law, to be levied on the institutions coming under the jurisdiction of the Department of Banking.
During the year under review, revenue collected totaled $483,524.72 and may be compared to the two prior fiscal years in the following statement:

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

YEAR ENDED JUNE 30th

1968

1967

1966

$ 13,680.00 $ 16,800.00 $ 7,350.00

10.00

170.00

330.00

421,910.00 396,080.00 370,980.00

26,561.15 20, 821.25 23,480.58

19,863.57 17,917.43 16,462.16

1,500.00 1,750.00 1,500.00

$ 483,524. 72 $ 453, 538. 68 $ 420,102. 74

Revenue collections on deposit at June 30, 1968, amounted to $11,859.68. This amount was transferred to the State Treasury in July, 1968, and has been reserved for this purpose in this presentation.
PRIVATE TRUST AND AGENCY FUNDS
There was on deposit at June 30, 1968, in the name of the Department of Banking, $12,005.39 representing unclaimed moneys transmitted by banks and credit unions to the department to be held in trust for the unlocated claimants. Interest earned on this account is added to the balance on deposit; the interest received during the year under review amounted to $217.46.
The $12,005.39 on deposit at June 30, 1968, has been reserved for the express purpose outlined above.

BDHI^HM

DEPARTMENT OP BANKING

123

GENERAL
The Department of Audits is without authority to audit the accounts pertaining to the liquidation of closed banks handled by the State Department of Banking. The Superior Courts of the State have exclusive jurisdiction over the distribution of funds received in liquidation of banks and same is governed by court order.
The Superintendent of Banks, Mr. William M. Jackson, is bonded in the amount of $50,000.00. All other employees of the Department are covered in the amount of $10,000.00 each by Public Employees Blanket Bond.

CAPITOL SQUARE IMPROVEMENT COMMITTEES)

125

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund
Total Revenues

$3,277,752.87 15,000.00 $3,292,752.87

EXPENDITURES OPERATING EXPENSE
Supplies and Materials Repairs and Maintenance Power, Water and Natural Gas Contracts with State Agencies
Total Operating Expense
AUTHORITY LEASE RENTALS State Office Building Authority
Total Governmental Costs

$ 351. 77 254,011.88 3,136.35 7,500.00
$ 265,000.00
3,027, 752.87
$3,292,752.87

(*)From Audit Report by Houston D. Smith, Jr., Certified Public Accountant.

126

CAPITOL SQUARE IMPROVEMENT COMMITTEE^)

FINANCIAL CONDITION
The Capitol Square Improvement Committee ended the fiscal year on June 30, 1968, 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, 1968, was $250,000.00 for operating costs and $3,027,752.87 for capital outlay for annual cost of acquiring the Judicial, Agricultural, Health, and other State Office Buildings and Facilities. The Committee also received $15,000.00 from the Governor's Emergency Fund. This made a total of $3,292,752.87 available to the Committee.
The total amount available was expended for governmental cost expenditures. Details of disbursements are shown below.

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

EXPENDITURES
Personal Services Cleaning and Sanitary Supplies Heat, Light, Power, and Water Rents State Office Building Maintenance Legislative Dinner Contract with Other State Agency

YEAR ENDED JUNE 30th

1968

1967

1966

$

0.00 $ 175.00

351.77 10,169.98

3,136.35

3,700.73

3,027,752.87 3,127,752.87

254,011.88 119,314.69

.00

9,139.60

7,500.00

.00

$

0.00

11,592.50

2,745.91

3,177,752.85

177,394.56

6,877.00

.00

$3,292,752.87 $3,270,252.87 $3,376,362.82

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

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COMPTROLLER GENERAL
BALANCE SHEET
JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Banks Budget Fund State Revenue Collections Fund
Accounts Receivable State Treasury. Total Current Assets

127
$ 11,698.69 470.00
$ 12,168.69 13,963.67
$ 26,132.36

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

___$ 19,906.09

RESERVES State Revenue Collections--To be transferred to State Treasury. _

470.00

SURPLUS Surplus to be transferred to State Treasury.

5, 756.27

Total Current Liabilities, Reserves and Surplus

...$ 26,132.36

ANALYSIS OP SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$ 18,139.71

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968.. Adjustment to July 1, 1967 Accounts Payable

$ 5,086.65 669.62

5, 756.27

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 23,895.98 18,139.71

BALANCE JUNE 30, 1968--(To be Transferred to State Treasury). __$ 5, 756.27

128

COMPTROLLER GENERAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Net Revenues

REVENUES

$1,270,000.00 (--)6, 950. 34
$1,263,049. 66

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 854,833.29
51,266.35 30,220.45 15, 666.29

Total Personal Services

$ 951,986.38

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communi cations Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases. Other Operating Expense Miscellaneous

$ 145,033.42 19,177.29 8,136.28 61,258. 66 29,709.07 23,549.37 242.00 30.00 24.70 11,082.35
_ 7, 733.49

Total Operating Expense

305,976. 63

Total Governmental Costs Excess of Revenues over Expenditures

$1,257,963.01 5,086. 65

$1,263,049. 66

MRHI^^^^^^^^^HHI

COMPTROLLER GENERAL

129

FINANCIAL CONDITION
The Comptroller General's office had an operating surplus of $5,756.27 on June 30, 1968, after providing reserves of $19,906.09 for liquidation of accounts payable and reserving $470.00 for State revenue collections to be transmitted to the State Treasury.
The surplus of $5,756.27 represents the unexpended portion of budget allotments to this Department and should be remitted to the State Treasury immediately.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.

The total approved budget for the Comptroller General provided for expenditures totaling $1,263,049.66. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $97,153.09, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$1,270,000.00 $1,263,049. 66 $(--) 6,950.34

EXPENDITURES Personal Services Operating Expense

$ 948,669.09 $ 951,986.38 $ 3,317.29 321,330.91 305,976.63 (--)15,354.28
$1,270,000.00 $1,257,963.01 $(--)12,036.99

Excess of Revenues over Expenditures..

$ 5,086.65 $ 5,086.65

STATE REVENUE COLLECTIONS
The Comptroller General's office is the revenue collecting agency for taxes and fees pertaining to the administration of the insurance laws, fire safety and prevention laws, and industrial loan laws of the State.

130

COMPTROLLER GENERAL

In the fiscal year under review, $19,592,912.20 was collected from taxes and fees. These collections and the $27,384.40 on hand not paid to the State Treasury before the beginning of the fiscal year on July 1, 1967, made a total of $19,620,296.60 to be accounted for.
$19,619,826.60 of the total to be accounted for was transferred to the State Treasury in the year, and $470.00 remained on hand at June 30, 1968.
Revenue collections for the past three years are compared in the following statement:

YEAR ENDED JUNE 30th

STATE REVENUE COLLECTIONS 1968

1967

1966

Insurance Regulatory Fees

and Other

$ 354,194.67 $ 343,807.18 $ 342,224.70

Insurance Agents Occupational

Tax and License Fees

447,248.00 437, 710.00 435,456.00

Insurance Premium Tax

17,354,230.16 16,224,480.69 15,435,976.67

Sale of Manuals and Other

5, 554.96

5, 809.80

4,810.11

Safety Fire Prevention Fees

57,256.38

55,320.26

56,065.81

Industrial Loan Fees and Fines.-_ 343,100.00 339, 650.00 339,300.00

Industrial Loan Tax

1,031,328.03 984,870.87 957,776.52

$19,592,912.20 $18,391,648.80 $17,571,609.81

GENERAL
Mr. James L. Bentley, Jr., Comptroller General, is bonded for $20,000.00 Mr. Jack B. Perdue is bonded in the amount of $15,000.00. All other employees are covered by a blanket bond for $10,000.00 each.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of the total budget approvals. The personal services exceeded the budget by $3,317.29, but operating expenses were underspent by $15,354.28 as indicated by summary on the previous page. The overexpenditure of the personal services over the amount budgeted was not approved by the State Budget Bureau and the Fiscal Affairs Committee of the Legislature, as required by the Appropriation Act, approved March 17, 1967.

Wi HnH^HKSS!

i^BR^^HHBDBI

STATE COMPUTER SERVICE CENTER BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund...

ASSETS

131 $ 16,021.75

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable...

$ 1,243.42

RESERVES For Unearned Revenue Employees'Retirement System Teachers'Retirement System State Personnel Board

$ 3,605.91 5,512.32 5,660.10

14,778.33

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus.

.00 $ 16,021.75

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$

0.00

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Net Increase in Reserve for Unearned Revenue
Balance July 1, 1967 Balance June 30, 1967

839.76

$

839.76

$ 13,938.57 (--)14, 778.33 (--) 839.76

BALANCE JUNE 30, 1968

$

0.00

132

STATE COMPUTER SERVICE CENTER

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
DEPARTMENTAL FUNDS Contracts with State Agencies Rents
Total Revenues

$ 303,423.29 8,746.50
$ 312,169. 79

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Supplies and Materials Repairs and Maintenance Communications Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures

$163,642.16
10, 713. 66 5,658.21 3,287.41
$ 183, 301.44
$ 8,265. 56 3,345.30 2,016. 88
110,852.36 848.00 576. 54
2,123.95
128,028. 59
$ 311,330.03 839. 76
$ 312,169. 79

STATE COMPUTER SERVICE CENTER

133

FINANCIAL CONDITION
The State Computer Service Center ended the fiscal year on June 30,1968, with no surplus after providing the necessary reserve of $1,243.42 to cover outstanding accounts payable, and reserving $14,778.33 for unearned revenue.
REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
There were no State appropriations to the State Computer Service Center in the fiscal year ended June 30, 1968. $8,746.50 was collected from machine rentals and $303,423.29 was paid by other State Agencies for services, making a total of $312,169.79 available for operations.
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 for $25,000.00 each.

IH^^^^fl^^^^^^^HI^^^^I

GEORGIA COMMISSION FOR THE DEVELOPMENT OF

135

THE CHATTAHOOCHEE RIVER BASIN

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank

ASSETS

$

9.83

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable (Refunded September 16, 1968)
SURPLUS Surplus
Total Liabilities and Surplus

$(--) 11.45

21.28

___$

9.83

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report...
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury.

$ 1,372.99
21.28 $ 1,394.27
1,372.99

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 21.28

136

GEORGIA COMMISSION FOR THE DEVELOPMENT OF

THE CHATTAHOOCHEE RIVER BASIN

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund
Total Revenues

$ 1,880.00 $ 1,880.00

OPERATING EXPENSE Travel Expense Supplies and Materials Insurance and Bonding Other Operating Expense Miscellaneous

EXPENDITURES

Total Governmental Cost Excess of Revenues over Expenditures

$ 1,029.68 292. 50 70.00
466.54
$ 1,858.72 21.28
$ 1, 880.00

GEORGIA COMMISSION FOR THE DEVELOPMENT OF

137

THE CHATTAHOOCHEE RIVER BASIN

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 quoted in the unit report.

FINANCIAL CONDITION
The Commission ended the fiscal year on June 30, 1968, with a surplus of $21.28, including refund received in September of $11.45 for unallowable expenditures. This surplus of $21.28 should be returned to the State Treasury.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The statement of revenues and expenditures has been prepared on the modified accrual method of accounting as applied to governmental activities.
The total approved budget for the Georgia Commission for the Development of the Chattahoochee River Basin provided for expenditures totaling $1,880.00, and a comparison of budgeted revenues and expenditures may be summarized as follows:

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$ 1,880.00 S 1,880.00 $

0.00

EXPENDITURES Operating Expense.

$ 1,880.00 $ 1,858.72 $ (--) 21.28

Excess of Revenues over Expenditures.

21.28 $ 21.28

GENERAL
Membership of the Georgia Commission for the Development of the Chattahoochee River Basin is listed in the unit report.
Mr. Burton J. Bell, Executive Director, is bonded in the amount of $10,000.00.

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GEORGIA FOREST RESEARCH COUNCIL

139

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

.$ 26,242.72

LIABILITIES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Contracts Payable University of Georgia For Naval Stores Research For Forest Operations Simulator For Kaolin Industries

$ 13,626.96

$ 5, 794. 87 3,000.00 3,625.00

12,419.87 $ 26,046.

SURPLUS Surplus..
Total Liabilities and Surplus.

195. 89 $ 26,242.72

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury.

160.20
195.89 356.09 160.20

BALANCE JUNE 30, 1968-- (To be Transferred to State Treasury) _.$ 195.89

140

GEORGIA FOREST RESEARCH COUNCIL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

REVENUES

$ 374,000.00
22,239.56 $ 396,239.56

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F. I. C. A Health Insurance

$ 50,796.10
_ 1,831.95 3,097.12 980.44

Total Personal Services

___

$ 56,705.61

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications-_ Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous

$ 4,290.40 26,478.19 5,100.41 3, 577. 55 10,166.98 6,972. 79
._ 4,354.13 1,174.00 19.00 93. 55 27, 535. 77
186,989. 56 60,094.81
2,490.92

Total Operating Expense

339,338.06

Total Governmental Costs Excess of Revenues over Expenditures

$ 396,043.67 ; 195.89

$ 396,239. 56

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GEORGIA FOREST RESEARCH COUNCIL

141

INTRODUCTION
The Georgia Forest Research Council was created by Act of the General Assembly approved December 10, 1953, and is under the direction and supervision of a Board of Commissioners, composed of six members appointed by the Governor. Membership of the Board at June 30, 1968, is listed in the unit report.

FINANCIAL CONDITION
Schedules have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The Georgia Forest Research Council ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $26,242.72. The cash balance was pledged to liquidate accounts payable in the amount of $13,626.96 and contracts payable of $12,419.87 due the University of Georgia for research projects as follows:

Naval Stores Research Forest Operations Simulator Kaolin Strip Mining

$ 5 794.87 3,000.00 3,625.00

$12,419.87

After providing for payment of accounts and contracts payable due at June 30, 1968, the Georgia Forest Research Council ended the year under review with a surplus of $195.89, which is to be returned to the State Treasury.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The total approved budget for the Georgia Forest Research Council provided for expenditures totaling $400,259.00. Costs of employer's contributions for retirement, social security, employee health insurance and an administrative labor contract were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $7,939.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual 5f revenues and expenditures may be summarized as follows:

142

GEORGIA FOREST RESEARCH COUNCIL

REVENUES State Appropriation
Other Revenues Retained

Budgeted

Actual

Over (--) Under

$374,000.00 $374,000.00 $

0.00

26,259.00 22,239.56 (--) 4,019.44

$ 400,259.00 $ 396, 239. 56 $(--) 4,019.44

EXPENDITURES Personal Services Operating Expense

$ 57,389.00 $ 56,705.61 $(--) 683.39 342,870.00 339,338.06 (--) 3,531.94
$ 400, 259.00 $ 396,043. 67 $(--) 4,215.33

Excess of Revenues over Expenditures--_

$ 195.89 $

195.89

GENERAL
Mr. H. E. Ruark, Director, Secretary and Treasurer, is bonded for $20,000.00. Barnell Barrentine, accountant, is bonded for $10,000.00.

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GEORGIA FORESTRY COMMISSION

143

BALANCE SHEET

JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Banks Budget Fund Private Trust and Agency Funds Employees U. S. Bond Purchase Fund
Accounts Receivable U.S. Government Fire Protection--Counties
Other Assets Warehouse Inventory.
Total Current Assets,

$ 46,682.87

'.

15.00 $ 46,697.87

$ 39,347.46 9, 562. 71

48,910.17

236,286.10 $ 331,894.14

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable

$ 86,754.13

RESERVES

For Warehouse Inventory

For Private Trust and Agency Funds

Employees U. S. Bond Purchase Fund

1

$ 236,286.10 15.00 236,301.10

SURPLUS Surplus,.

8, 838.91

Total Current Liabilities, Reserves and Surplus,.

$ 331,894.14

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

[ BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year EndedJune30, 1968 Adjustment of July 1, 1967 Accounts Payable Adjustment of Reserves for July 1, 1967.

$ 2,034.63

$(--)182, 584.30 3,222.83
188,200.38

8,838.91

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 10,873.54 2,034. 63

BALANCE JUNE 30, 1968-- (To be Transferred to State Treasury) ._$ 8,838. 91

144

GEORGIA FORESTRY COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 4,570,757.00 (--) 26,053.64
$ 4,544,703.36

FEDERAL FUNDS

Grants--U.S. Government

Agricultural Conservation Program

$

Appalachian Region

Cooperative Distribution of Forest Planting

Stock Cooperative Fire Control

Cooperative Forest Insect and Disease Control-.

Cooperative Forest Management

Coosa Watershed Hardwood Improvement Program

Naval Stores Resources Conservation and Development

Small Watershed

Title IV

6,023.00 17,000.00
1,761.15 609,204.00
15,000.00 126,300.00
6,246.70 15,000.00 15,000.00 8, 725.00 100,292.69 20,500.00

Total Federal Funds

941,052. 54

DEPARTMENTAL FUNDS Grants--Counties or Cities Earnings from Services
Total Departmental Funds
Total Revenues

$ 769,051.62 401,837.03
1,170,888.65
$ 6,656,644.55

GEORGIA FORESTRY COMMISSION

145

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees _

Employer's Contributions for

Retirement

F.I. C.A

...[..[..

Health Insurance

.$ 4,434,937.25
271,656.19 159, 330. 07 81,264.57

Total Personal Services.

$ 4,947,188.08

OPERATING EXPENSE

Travel Expense

Supplies and Materials

_

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing Rents

Insurance and Bonding

Indemnities

Tuition and Scholarships

Assessments by State Agencies

Equipment Purchases

Other Operating Expense

Miscellaneous

Total Operating Expense

82,037.99 606,959.63 149, 721. 02 73,892.38 81,738.91
9, 688.14 7,271.69 5,695.00 31,449. 21
205.00 22,614.54 807, 759. 74
2,907.47
1,881,940. 72

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Supplies and Materials
Total Governmental Costs Excess of Revenues over Expenditures,

10,100.05 $ 6,839,228.85 (--)182,584.30

$ 6,656,644.55

146

GEORGIA FORESTRY COMMISSION

FINANCIAL CONDITION
The Georgia Forestry Commission ended the fiscal year on June 30, 1968, with cash on deposit of $46,697.87, accounts receivable of $48,910.17, and warehouse inventory of $236,286.10. The cash balance and accounts receivable were pledged as follows: $86,754.13 for the liquidation of accounts payable and $15.00 for employees U. S. Bonds Purchase Fund. The $236,286.10 warehouse inventory is reserved for next fiscal year.
After providing for payment of accounts payable at June 30, 1968, and after providing for the reserves listed above, the Georgia Forestry Commission ended the fiscal year under review with a surplus of $8,838.91, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Georgia Forestry Commission provided for expenditures totaling $6,874,045.07. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenue Retained

$ 4, 570,757.00 $ 4, 544, 703.36 $(--) 26,053. 64 2,303,288.07* 2,111,941.19 (--)191,346. 88

$ 6, 874,045.07 $ 6, 656, 644. 55 $(--)217,400. 52

EXPENDITURES Personal Services Operating Expense Outlay
Excess of Revenues over Expenditures

$ 4,985,054.83 $ 4,947,188.08 $(--) 37,866.75

1,878,990.24 1,881,940.72

2,950.48

10,000.00

10,100.05

100.05

$ 6,874,045.07 $ 6, 839, 228. 85 $(--) 34,816. 22

$(--)182, 584. 30 $(--)182, 584.30

(*) $188,200.38 of the above funds was on hand and reserved for county operations at July 1, 1967.

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GEORGIA FORESTRY COMMISSION

147

STATE REVENUE COLLECTIONS FUND
In the year ended June 30, 1968, the Georgia Forestry Commission collected $1,691.00 in interest on savings deposits, and the $1,691.00 was remitted to the State Treasury, as provided by State law.
GENERAL
Membership of the Georgia Forestry Commission at June 30, 1968 is listed in the unit report.
Mr. Arthur Ray Shirley, Director of the Georgia Forestry Commission, is bonded in the amount of $10,000.00. Forest administration employees of the Commission are bonded for $2,500.00, with excess indemnity of $7,500.00 for accounting clerk II position.
Airplanes owned and operated by the Georgia Forestry Commission on June 30, 1968 are listed in the unit report.
Expenditures for personal services were underspent by $37,866.75, operating expense was overspent by $2,950.48 and outlay was overspent by $100.05 resulting in the entire budget being underspent by $34,816.22.

148

STATE GAME AND FISH COMMISSION

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund State Revenue Collections Fund Private Trust and Agency Funds

$ 572,685.87 222,944.38
(--) 520.82 $ 795.109.43

Accounts Receivable State Treasury Regular Appropriation
U. S. Government Land and Water (Through State Department of Parks) Dingell-Johnson Fund Pittman-Robertson Fund Marine Fisheries

$
$43,712.28 11,102.19 38,154.96 7,556.25

95,114.48 100,525.68

195,640.16

Total Current Assets

$ 990,749.59

STATE GAME AND FISH COMMISSION

149

BALANCE SHEET

JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Regular Accounts._ Retroactive Salaries--Due from Employees Contracts Payable

$ 89,370.02 (--)11,942. 56
59,020.60 $ 136,448.06

RESERVES
For Purchase of Sapelo Island For Federal Proj ects For Deposits on Badges For Retroactive Pay Increases--Pending Court
Action For J. H. Olin Donation For Albany Farm Sale Proceeds For State Revenue Collections Unfunded For Private Trust and Agency Funds

$ 150,000.00 102,568. 87 1,868.90
15,251.00 1,750.45 95,114.48 222,944.38 (--) 520.82

588,977.26

SURPLUS Surplus--To Be Reimbursed to State's General Fund

265,324.27

$ 990,749.59

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report

$ 185,507.53

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968 Adjustment of Accounts Payable

Asof Julyl, 1967

_

Adjustment of Reserve for Accounts

Receivable as of July 1, 1967

$ 317,225.45 _,,__ 11,129.58
2,206.70

330,561.73

DEDUCT

Additions to Reserves

For Purchase of Sapelo Island

For Federal Programs

For Deposits on Ranger Badges

For J. H. Olin, Donation..

._

$ 516,069.26

___$ 150,000.00 98,884.54 110.00
__. 1,750.45

250,744.99

BALANCE JUNE 30, 1968

To Be Transferred to State Treasury

_

$ 265,324.27

150

STATE GAME AND FISH COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$3,032,356.00

FEDERAL FUNDS

Grants--U. S. Government

Anadromous Fisheries

Land and Water (Through State Department

of Parks)

Dingell-Johnson Fund

Pittman-Robertson Fund

Dove Survey Grant

.

Marine Fisheries

Total Federal Funds

$ 11,333.00
48,626.39 127,669.35 356,511.68
5,267.50 77,820.32

627,228.24

DEPARTMENTAL FUNDS Donations Earnings from Services Taxes Retained at Source
Total Departmental Funds
Total Revenues :___

$ 11,850.00 49,517.41 203,982.30

A___

265,349.71

i

$3,924,933.95

STATE GAME AND FISH COMMISSION BUDGET FUND
STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

Employer's Contributions for

Retirement

F. I. C. A

Health Insurance

.

Fees Retained at Source

$1,807,194.68
113,140.98 69,361.06 33,983.40 203,982.30

Total Personal Services

$2,227,662.42

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance andBonding

Indemnities

Assessments by State Agencies

.

Equipment Purchases

Contracts with State Agencies

Other Operating Expense

Miscellaneous

$ 45,263.01 398,914.99 67,711.66 58,738.61 17,851.87 143,891.74 25,117.77 2,364.25 4,622. 62 7,528.23 320,815.49 65,750.07
2,403. 66

Total Operating Expense

1,160,973.97

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

$ 14,482.49

Travel Expense

1,981.72

Repairs and Maintenance

__ 14,650.92

Rents

4,798.04

Contracts

183,158.94

Total Capital Outlay....

219,072.11

Total Governmental Costs Excess of Revenues over Expenditures

$3, 607, 708.50 317,225.45

$3,924,933.95

152

STATE GAME AND FISH COMMISSION

FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on June 30 1968, with cash on deposit of $795,109.43 and accounts receivable of $195,640.16. The cash balance and accounts receivable were pledged as follows: $77,427.46 for the liquidation of accounts payable, $59,020.60 for contracts payable, $150,000.00 reserved for the purchase of Sapelo Island, $102,568.87 for federal projects, $95,114.48 for Albany farm sale proceeds, $15,251.00 for retroactive pay increases pending court action, $1,868.90 for deposits on badges, $1,750.45 for J. H. Olin Company donation, $222,944.38 for state revenue collections unfunded and $(--)520.82 for Private Trust and Agency Funds.
After providing for payment of accounts and contracts payable due at June 30, 1968, and after providing for the reserves listed above, the State Game and Fish Commission ended the year under review with a surplus of $265,324.27 which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Game and Fish Commission provided for expenditures totaling $3,905,356.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $216,485.44, and after adjusting the budget allotments by this amount, a comparison of budget revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation. _. Other Revenues Retained

Budgeted

Actual

Over (--) Under

.$3,032,356.00 $3,032,356.00 $

0.00

873,000.00 688, 595.65 (--)184,404.35

$ 3,905,356.00 $ 3,720,951.6J $(--)184,404. 35

^^^^^^^^TM

STATE GAME AND FISH COMMISSION

153

EXPENDITURES Personal Services Operating Expense Outlay
Excess of Revenues over Expenditures

Budgeted

Actual

Over (--) Under

$2,077,541.44 $ 2,023,680.12 $(--) 53,861. 32 1,262,814.56 1,160,973.97 (--)101,840. 59 565,000.00 219,072.11 (--)345,927. 89
$ 3, 905, 356. 00 $ 3,403, 726. 20 $(--)501, 629. 80

$ 317,225.45 $ 317,225.45

STATE REVENUE COLLECTIONS
In the fiscal year ended June 30, 1968, $38,553.07 was collected for sale of various commercial business license taxes, $2,318,058.75 from regular hunting and fishing licenses, $129,667.85 from motor boat licenses, $28,798.50 from sale of magazine subscriptions and $93,020.77 from other licenses and permits sold, making a total of $2,608,098.94.
The $2,608,098.94 total revenue collected in the fiscal year ended June 30, 1968, together with $293,435.70 held by the Commission at the beginning of the period made a total of $2,901,534.64 to be accounted for.
Of this $2,901,534.64 in revenue funds, $203,982.30 was retained at the source as collecting fees by the agents appointed to sell hunting and fishing licenes, and $2,474,607.96 was transferred to the State Treasury, leaving $222,944.38 on hand at June 30, 1968, to be funded in the next period.
For summary and comparative purposes, regular hunting and fishing licenses sold in the past three years, before deductions for collecting costs retained at the sources, are compared in the following statement:

Hunting and Fishing Licenses Sold

YEAR ENDED JUNE 30th

1968

1967

1966

$2,318,058. 75 $2,234,160.80 $1,741,923.92

GENERAL
Members of the State Game and Fish Commission on June 30, 1968 are listed in the unit report. The eleven members of the State Game and Fish Commission are bonded for $1,000.00 each, as required by law. Mr. George T. Bagby, Director of the State Game and Fish Commission, is bonded for $10,000.00. The following named employees are bonded with Surety Bonds covering the faithful performance of duties and the honest accounting for all

154

STATE GAME AND FISH COMMISSION

moneys, securities and other property coming into the possession of the said employees as principal:
Mr. David H. Gould for $10,000.00.
Mr. Robert W. Busby for $10,000.00.
All other employees of the State Game and Fish Commission were placed under Public Employees Blanket Bond for $10,000.00. Agents of the State Game and Fish Commission selling hunting and/or fishing licenses are covered by Faithful Performance Schedule Bond, 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 Administration Division.
Subscription rates for this magazine are one dollar ($1.00) for one year or two dollars fifty cents ($2.50) for three years. No advertising is accepted. The Commission received $28,798.50 in subscriptions in the fiscal year ended June 30, 1968, and the funds were deposited in the State Treasury with other revenue collections.
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 detail of these payments and adjustments which have been made are covered in the unit report.
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, 1968.

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JEKYLL ISLAND COMMITTEE*

155

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments.

REVENUES

.$ 430,000.00

EXPENDITURES
CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Contracts--Jekyll Island-State Park Authority

$ 430,000.00

(*) From Audit Report by Houston D. Smith, Jr., Certified Public Accountant.

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DEPARTMENT OF MINES, MINING AND GEOLOGY

157

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable Undrawn Allotment--State Treasury
Total Current Assets

$ i6,868.73 39,204.50
$ 56,073.23

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 16,868. 73

RESERVES For South Georgia Exploration Proj ect For Mapping Projects

$ 31,204.50 8,000.00

39,204.50

SURPLUS Surplus. _
Total Current Liabilities, Reserves and Surplus

00 $ 56,073.23

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$

0.00

49,826.24

DEDUCT Fiscal Year 1968 Surplus Returned to State Treasury_. $ Reserve for South Georgia Exploration Proj ect Reserve for Special Mapping Proj ect

10,621. 74 31,204.50
8,000.00

$ 49,826.24 49,826.24

BALANCE JUNE 30, 1968

$

o.OO

158

DEPARTMENT OF MINES, MINING AND GEOLOGY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES STATE FUNDS
Appropriation Allotments Adjustments Governor's Emergency Fund
Total State Funds
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

$ 528,500.00 8,000.00 $ 536,500.00
49,986.31 $ 586,486. 31

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement ' F. I. C. A Health Insurance

$ 98,760.26
6,565.13 3,602.68 1, 714. 00

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications. Power, Water and Natural Gas Publications, Publicity and Printing Rents. Insurance and Bonding Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 110,642.07

$ 4,442. 78 3,036.54 1,009.65
.__ 2,841. 87 42.20
22,831. 35 2,659.01 119. 84 297.33 8,325.06
200,295. 50 __ 178,575. 00
;;.,;. 1,541.87
.....-..--...._

426,018.00

Total Governmental Costs.. Excess of Revenues over Expenditures

$ 536,660.07 49,826.24

$ 586,486.31

UHBMSMBB

DEPARTMENT OP MINES, MINING AND GEOLOGY

159

FINANCIAL CONDITION
The Department of Mines, Mining and Geology ended the fiscal year on June 30, 1968, with no surplus after providing the necessary reserve of $16,868.73 to cover outstanding accounts payable, and reserving $31,204.50 for South Georgia Exploration Project and $8,000.00 for Special Mapping Project.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Department of Mines, Mining and Geology provided for expenditures totaling $581,575.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $11,881.81, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation Other Revenues Retained

Budgeted

Actual

Over (--) Under

$ 536,500.00 $ 536,500.00 6 45,075.00 49,986.31
$ 581,575.00 $ 586,486.31 $

0.00 4,911.31
4,911.31

EXPENDITURES
Personal Services Operating Expense

$ 124,263.81 $ 110,642.07 $(--)13,621. 74 457,311.19 426,018.00 (--)31,293.19

$ 581,575.00 $ 536,660.07 $(--)44,914.93

Excess of Revenues over Expenditures.

$ 49,826.24 $ 49,826.24

GENERAL
In the fiscal year ended June 30, 1959, a shortage of $50,200.00 was discovered in the accounts of the Department of Mines, Mining and Geology, $6,488.26 of which was recovered in the fiscal year ended June 30, 1960, leaving a balance of $43,711.74. Litigation against the Trust Company of

mmm

DEPARTMENT OF MINES, MINING AND GEOLOGY

161

Georgia and the Bank of Forest Park by the State to recover this balance embezzled and/or fraudulently taken by Grady C. Archer handled by the State's Attorney General has been unsuccessful through the period ended June 30, 1968. The amount of shortage unrecovered has been carried as a part of the ending cash balance in each yearly audit report since year ended June, 1959, and shown as an account receivable on the Balance Sheet of the Department of Mines, Mining and Geology. We are eliminating this item from the Balance Sheet prepared at June 30, 1968, but it is still to be considered as an account receivable until collected or charged off by Act of the General Assembly.
On March 8, 1965, A. S. Furcron was appointed Director of the Department and is bonded in the amount of $10,000.00. Schedule bond covering employees of the Department of Mines, Mining and Geology is with liability on each employee of $20,000.00.

162

DEPARTMENT OF PARKS, HISTORICAL SITES

AND MONUMENTS

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds

$ 1,075,789.78 5,627. 89 $ 1,081,417. 67

Accounts Receivable U.S. Government Less: Due to Other Agencies. Due to Parks Concessions

(--)150,115. 53 (--) 583. 58

$ 281,193.78 (--)150, 699. 11

130,494. 67

Concession Inventories--Parks. Total Current Assets

30, 670.01 $ 1,242,582. 35

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 302,068. 36

RESERVES For Park Concession Inventories For Land and Water Project Commitments. For Private Trust and Agency Funds

30,670.01 901, 683. 59
5,627. 89

937,981.49

SURPLUS Surplus..
Total Liabilities, Reserves and Surplus-

2,532.50 $ 1,242,582. 35

as85sasSiiK BanmHi

DEPARTMENT OF PARKS, HISTORICAL SITES

163

AND MONUMENTS

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

-) 196.48

ADD
Error Adjustment of Contracts PayableJune 30, 1967
Discounts on Accounts Payable--June 30, 1967... Excess of Revenues over Expenditures
For Year Ended June 30, 1968

1,564.00 83.52
133,067. 99

134, 715.51

DEDUCT Increase In Reserve for Land and
Water Commitments Balance June 30, 1968 Less: Balance July 1, 1967.

$ 134,519.03

$ 901,683.59 769,697.06

131,986. 53

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

$ 2,532.50

164

DEPARTMENT OF PARKS, HISTORICAL SITES

AND MONUMENTS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

TEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund Lapsed Funds
Total State Funds
FEDERAL FUNDS Grants--U. S. Government Bureau of Outdoor Recreation Deduct: To Other Agencies
Total Federal Funds
DEPARTMENTAL FUNDS Interest Earned..Earnings from Services Contracts with Other Agencies
Total Departmental Funds
Total Revenues

$ 3,404,000.00
39,000.00 (--) 60,000.00
$ 3,383,000.00

$ 919,270.84 (--)434,112.13

485,158.71

$ 34,935.71 737,097. 80
(--) 16,000.00
756,033.51
$ 4,624,192.22

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C.A Health Insurance..

$ 1,147,216.11
44,637.78 28,213.95 19,850.19

Total Personal Services

$ 1,239,918.03

BHBH^HHn^MHBa

B

DEPARTMENT OF PARKS, HISTORICAL SITES

165

AND MONUMENTS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURE

YEAR ENDED JUNE 30, 1968

EXPENDITURES (Cont'd)

OPERATING EXPENSE

Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities
Assessments by State Agencies Equipment Purchases Other Operating Expense
Miscellaneous

__$ 45,752.52 185,120.84 56,147.17 25,814.31 83,818. 75 24,948. 77 28,189. 78
__ 12,991.47 997.23
2,148.10 155,093.56
21,865.12

Total Operating Expense

$ 642,887.62

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

$

Supplies and Materials

Repairs and Maintenance

Publications, Publicity and Printing

Rents..__

Contracts

__

Equipment--new

43,005.52 127,278. 73
574.00 461. 86 22,661.22 257,822.18 100,515.07

Total Capital Outlay

552,318.58

AUTHORITY LEASE RENTALS
Jekyll Island State Park Authority Lake Lanier Islands Development Stone Mountain Memorial Association

$ 1,006,000.00 50,000.00
1,000,000.00

Total Authority Lease Rentals

2,056,000.00

Total Governmental Costs Excess of Revenues over Expenditures

$ 4,491,124.23 133,067. 99

$ 4,624,192.22

166

DEPARTMENT OF PARKS, HISTORICAL SITES

AND MONUMENTS

FINANCIAL CONDITION
The Department of Parks, Historical Sites and Monuments ended the fiscal year on June 30, 1968, with an operating surplus of $2,532.50, after providing reserves of $302,068.36 for liquidation of accounts payable, $30,670.01 for park inventories, $901,683.59 for land and water project commitments and $5,627.89 for Private Trust and Agency Funds due on this date. The surplus of $2,532.50 should be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Department of Parks, Historical Sites and Monuments provided for expenditures totaling $4,043,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation Other Revenues Retained

Budgeted

Actual

Over (--) Under

$3,443,000.00 $3, 383, 000. 00 E(--)60,000. 00 600,000. 00 1,241,192.22 641,192.22

$4,043,000.00 $4,624,192.22 $ 581,192.22

EXPENDITURES Personal Services Operating Expense Authority Lease Rentals Outlay

$1,094,157.03 617,842.97
2,066,000. 00 265,000.00

$1,239,918.03 642,887.62
2,056,000.00 552, 318. 58

$ 145,761.00 25,044.65
(--)10,000. 00 287, 318. 58

$4, 043, 000. 00 $4,491,124. 23 $ 448, 124. 23

Excess of Revenues over Expenditures.

$ 133,067.99 $ 133,067.99

STATE REVENUE COLLECTIONS FUND
In the year under review, the Department of Parks, Historical Sites and Monuments received $100.00 from easements, which was transferred to the State Treasury during the fiscal year ended June 30, 1968.

sfS^^HH

^^^^^^^^^^^^Hi^BM^^H

DEPARTMENT OP PAEKS, HISTORICAL SITES

167

AND MONUMENTS

PARKS AND CONCESSIONS
A summary of the operations of the concessions and other activities at the various state parks is shown in the unit report with a statement of Cash Receipts and Disbursements at each park.
These statements on the parks' operations were made from records submitted by the superintendents of the parks on those parks that are operated by the State 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 parks accounts.
The parks operating under lease agreement are listed in the unit report.

OTHER PARKS
All other parks are operated by the Department of Parks with the park superintendent in charge. Net profit from each facility is transferred to the Department's general operating account.

GENERAL
Mr. John L. Gordon, ST., Director of Parks, Historical Sites and Monuments, is bonded for $25,000.00.
The Department of Parks has Public Employees Blanket Bond covering all other employees of the Department for $25,000.00.
During the year under review, the Department of Parks, Historical Sites and Monuments paid $1,044.75 for the erection of a chain link fence at Yam Grandy State Park, Swainsboro, Georgia, which was installed on privately owned property. The Department of Parks was advised of this and stated that the City of Swainsboro, Georgia, had agreed to move the fence onto state owned property but as of September 30, 1968, had not done so.
The land and water account represents Federal Grants to the State under the Outdoor Recreation Program. Grants to the Parks Department were based on prior projects constructed by the Jekyll Island State Park Authority as well as the Department itself. These grants are reserved for future construction, but are based on a percentage of the cost of prior construction on projects approved by the Federal Government. Grants for other units of the State were received by the Parks Department and transmitted to those units as shown in the unit report.
All receipts disclosed by examination for the period under review have been accounted for, and expenditures were supported by proper vouchers. However, it is evident from the statement on page 1 of these Comments, that the Department's budget did not include all of the revenue it should have

168

DEPARTMENT OF PARKS, HISTORICAL SITES

AND MONUMENTS

expected to receive, or after receiving additional revenue, the Department failed to amend its budget to include this revenue, nor did it obtain approval of the Fiscal Affairs Committee of the General Assembly and/or of the State Budget Bureau to make expenditures beyond that included in its budget. It will be noted that the Department overspent its personal services budget by $145,761.00, its operating expense budget by $25,044.65 and its outlay budget by $287,318.58.
In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committee of the additional revenue and expenditures violated Section 53 of the 1967 General Appropriations Act, approved March 17,1967, and amended by Act of the 1968 General Assembly, approved March 8, 1968. This Act states in part that "This section shall apply to all funds for each budget unit from whatever source derived." Therefore all funds received from the Federal Government under the Outdoor Recreation Program, as well as the revenue received from the various State parks or from any source, must be included in the Department's budget.

^^^^^--

STATE SOIL AND WATER CONSERVATION COMMITTEE

169

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 10,168.03

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable and Purchase Orders Outstanding
SURPLUS Surplus
Total Current Liabilities and Surplus

$ 1,914. 69
8,253.34 $ 10,168. 03

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 49,524.31
8,253.34 $ 57, 777. 65
49,524.31

BALANCE JUNE 30, 1968-- (To be Transferred to State Treasury) _ _$ 8,253.34

170

STATE SOIL AND WATER CONSERVATION COMMITTEE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$ 400,000.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for F.I. C.A
Total Personal Services.-..

OPERATING EXPENSE

Travel Expense

__

Supplies and Materials

Repairs and Maintenance

Communications

Publications, Publicity and Printing

Rents

Equipment Purchases

Contracts with Other Agencies _ _

Other Operating Expense

Miscellaneous

Total Operating Expense

Total Governmental Costs

_

Excess of Revenues over Expenditures

$ 50,066. 79 454.06 $ 50,520.85

_.$ 6,387.80 15,030.43 110.06
_ 2,883. 58 8,463.84 745.96 1,594. 75
305,990. 61

18. 78

341,225.81

$ 391,746.66

_

8,253. 34

$ 400,000.00

STATE SOIL AND WATER CONSERVATION COMMITTEE

171

FINANCIAL CONDITION
The State Soil and Water Conservation Committee ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $10,168.03. The cash balance was pledged to liquidate accounts payable and purchase orders outstanding in the amount of $1,914.69.
After providing for payment of accounts payable and purchase orders outstanding at June 30, 1968, the State Soil and Water Conservation Committee ended the year under review with a surplus of $8,253.34, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Soil and Water Conservation Committee provided for expenditures totaling $400,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$400,000.00 $400,000.00 $

0.00

EXPENDITURES Personal Services Operating Expense

$ 56,640.00 $ 50,520.85 $(--)6,119.15 343,360.00 341,225.81 (--)2,134.19
$ 400,000. 00 $ 391, 746. 66 $(--)8,253. 34

Excess of Revenues over Expenditures,_

$ 8,253.34 $ 8,253.34

GENERAL
Mr. L. Reese Dunson, Executive Secretary, is bonded as an employee of the University System of Georgia under schedule bond covering all employees of the University System for $100,000.00 each. Detail of bond will be found in report covering examination of the Regents' Office of the University System of Georgia.

172

STATE SOIL AND WATER CONSERVATION COMMITTEE

In the period under review, $305,990.61 was paid to the U. S. Department of Agriculture (Soil Conservation Service) for watershed planning and development. The agreement between the State Soil and Water Conservation Committee and the Soil Conservation Service, USDA, for the planning and development of watersheds for the period July 1, 1967, to June 30, 1968, is quoted in the unit report.
In reference to the payment in excess of $300,000.00 to the U. S. Department of Agriculture, Soil Conservation Service, an excerpt is quoted from the minutes of the State Soil and Water Conservation Committee meeting held May 9, 1968.

iH^^^^HB^^HHSH

STONE MOUNTAIN MEMORIAL COMMISSION*

173

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$ 250 000 00

EXPENDITURES
AUTHORITY LEASE RENTALS Stone Mountain Memorial Association

$ 250,000.00

"From Audit Report by Haskins and Sells, Certified Public Accountants.

174

STATE BOARD OF CORRECTIONS

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Bank Budget Fund

.$ 376,100.86

Private Trust and Agency Funds

Reidsville State Prison

.$ 114,127.00

Special Fund--State Penal and

Rehabilitation Authority . 349,026.23

State Income Tax

6,677.35

Social Security--Employees'

Contributions

46,143.61 515,974.19 $ 892,075.05

Accounts Receivable State Treasury--Regular Appropriation Regular Accounts
Total Current Assets.

$1,941,226.45 14,612.69 1,955,839.14
$2,847,914.19 I

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

-

$1,948,982.96 I

RESERVES

For Special Rental

Georgia Prison Industries Administration

$

For Private Trust and Agency Funds

Reidsville State Prison

$ 114,127.00

Special Fund--State Penal and

Rehabilitation Authority

349,026.23

State Income Tax

6,677.35

Social Security--Employees'

Contributions..

46,143.61

375,000. 00 515,974.19

890,974.19

SURPLUS Surplus..
Total Current Liabilities, Reserves and Surplus

7,957.04 $2,847,914,19

tw^Hn

STATE BOARD OP CORRECTIONS

175

ANALYSIS OP SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968
Adjustment to July 1, 1967 Accounts Payable

!(--) 8,383.55

$ 9,124 76 7,' 215.83

16,340. 59

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

$ 7,957.04

176

STATE BOARD OF CORRECTIONS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments,-_ Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 9,417,000.00 (--)169,602.97
$ 9,247,397. 03

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

900,597.80 $10,147,994. 83

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C. A Health Insurance

$3,692,082. 29
277,900.41 160,529.51 77,698.16

Total Personal Services

$ 4,208,210.37

BB^^^^^MHHHHI

STATE BOARD OF CORRECTIONS

177

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES (Cont'd)

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications, __

Power, Water and Natural Gas

Publications, Publicity and Printing

f6ntS-

Insurance and Bonding

.

Indemnities

Assessments by State Agencies

Equipment Purchases

Contracts with Other Agencies Other Operating Expense

Miscellaneous

$ 117>778 20

2944 878 76
' 57'281 87 48'953 32
" i90>' 172 85 33' 832 61

-1._[_."'_
" "."

l2;456.'l5 24 216 80
ig^g.'ei 17 956 78 449^ 666 83 50' 455' 00

16 Qi2 72

Total Operating Expense

$ 3, 983, 551. 50

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

$ 46j407 00

Supplies and Materials

197514 06

Repairs and Maintenance

[ ~

995 97

Publications, Publicity and Printing Rents Miscellaneous

17326
mQQ

Buildings and Structures Contracts

6 806 00 1.00L610.00

Equipment--new

48,517 91

Total Capital Outlay
AUTHORITY LEASE RENTALS Georgia Building Authority
Total Governmental Costs Excess of Revenues over Expenditures.

1, 302,108. 20
645,000.00 $10,138, 870. 07
9,124. 76

$10,147,994.83

178

STATE BOARD OF CORRECTIONS

FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30,1968, with cash on deposit of $892,075.05 and accounts receivable of $1,955,839.14. The cash balance and accounts receivable were pledged as follows: $1,948,982.96 for the liquidation of accounts payable, $375,000.00 for Special Rental, Georgia Prison Industries Administration, $114,127.00 for Reidsville State Prison accounts, $349,026.23 for Special Fund, State Penal and Rehabilitation Authority, $6,677.35 for state income tax withho]dings and $46,143.61 for social security withholdings.
After providing for the accounts payable at June 30, 1968, and for the reserves listed above, the State Board of Corrections ended the year under review with a surplus of $7,957.04, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

The Statement of Revenues and Expenditures has been prepared on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the State Board of Corrections provided

for expenditures totaling $10,263,411.03. Costs of employer's contributions

for retirement, social security and employee health insurance were allocated

in the budget to the operating expense category. These items are more properly

classified under personal services and have been so presented in the attached statements. The above items totaled $516,128.08, and after adjusting the budget allotments by this amount, a comparison of budget revenues and

expenditures to actual revenues and expenditures may be summarized as

follows:

Budgeted

Actual

Over (--) Under

REVENUE State Appropriation
Lapsed Funds

$9,417,000.00 (--)169,602. 97

Net Appropriation Other Revenue Retained

$9,247,397.03 $ 9,247,397. 03 $

0.00

1,016,014.00 900,597.80 (--)115,416.20

$10,263,411.03 $10,147,994.83 $(--)115,416.20

I

!OBiY

STATE BOARD OF CORRECTIONS

179

EXPENDITURES Personal Services Operating Expense Capital Outlay Authority Lease Rentals Lapsed Funds
Excess of Revenues over Expenditures

Budgeted

Actual

Over (--) Under

$ 4,313,176.08 4,144, 837.92
L33o!ooo.00 645,000.00
(--)169,'602. 97

4,208,210. 37 $(--)104, 965. 71

3, 983, 551. 50 (--)161, 286. 42

1, 302,108. 20 (--) 27, 891. 80

645, 000. 00

.00

.00

169, 602. 97

$10, 263,411. 03 $10,138, 870. 07 $(--)124, 540. 96

9,124. 76 $ 9,124. 76

STATE REVENUE COLLECTIONS

The State Board of Corrections is a revenue collecting agency for receipts
from farming, inmate labor, road maintenance and other activities at Georgia State Prison.

Total revenue collected in the year ended June 30, 1968, was $900,597.80, 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 are shown in the following statement for the fiscal year ended June 30, 1968.

REVENUE RETAINED InmateLabor
Road Maintenance--Highway Department Farm Revenue Miscellaneous

$ 89>Q59 m
771 764 QQ
" """ ^ " 31,361.40

$ 900,597. 80

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds receipts handled at the Reidsville State Prison in the year ended June 30, 1968, amounted to $975,137.29, which with a balance of $114,093.25 on hand at the beginning of the period made a total of $1,089,230.54 to be accounted for. Of this amount $975,103.54 was disbursed for objects of trust, and $114,127.00 remained on hand June 30, 1968, 1 the end of the fiscal year.
The Private Trust and Agency Funds handled at the Reidsville State (Prison are composed of Inmates' Deposits, Prison Store Accounts, county deposits for discharge of prisoners, and other similar accounts, and are not available for the maintenance and operation of the Prison Institutions. These Private Trust and Agency Funds at the State Prison are examined at the same time and in the same manner as are the General Fund accounts of the State Board of Corrections.

STATE BOARD OF CORRECTIONS

181

Purchases are made at the prison store by employees of the Prison for groceries and other commodities, and the profits from the store are paid into the Athletic and Miscellaneous Account, which is maintained for the benefit of the prisoners.
Inmate deposits shown in the within report are the personal funds of the inmates at the 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 Corrections and have not been audited by the State Department of Audits.
On June 30, 1968, the Board held $349,026.23 State Penal and Rehabilitation Authority Funds, $6,677.35 State of Georgia income tax withholdings and $46,143.61 Social Security withholdings. The State of Georgia income tax withholdings and the Social Security withholdings were remitted in July, 1968.

GENERAL
Mr. Asa D. Kelley, Jr. resigned as Director of the State Board of Corrections on June 4, 1968. The Board appointed Mr. Robert J. Carter, the Associate Director, the Acting Director of the State Board of Corrections on June 4, 1968.
Correspondence regarding equipment reported as stolen from the shop at the Rock Quarry Prison Branch was quoted in audit report for the fiscal year ended June 30, 1963, and is not repeated. The equipment reportedly stolen had not been recovered at the time of making the examination for the fiscal year ended June 30, 1968.
In the fiscal year ended June 30, 1968, one 1968 9-passenger Chevrolet station wagon, one 1967 Ford ranch wagon, and one Chevrolet carryall 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 passenger-carrying vehicle, which is prohibited by law, and the Attorney General's opinion in reference to a previous purchase are quoted in Appendix to the unit report.
Public Employee Blanket Bond was on file and presented for examination covering all employees and officials, with the exception of Board Members, for $25,000.00. Members of the State Board of Corrections of June 30, 1968, are listed in the unit report.

182

DEPARTMENT OP DEFENSE

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Banks Budget Fund Military Division Georgia Military Institute Civil Defense Division Office of Emergency Planning Community Shelter Planning Program

$ 22,107.94 4,138.24 5,650.00 5,231.09
4,119.45 $ 41,246.72

Private Trust and Agency Funds

18.50 $ 41,265.22

Accounts Receivable U. S. Government--Direct CivilDefense
Total Current Assets

19,217.59 $ 60,482.81

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Military Division CivilDefense Division Office of Emergency Planning

$ 17,589.97 9,197.03 135.26 $ 26,922.26

RESERVES For Georgia Military Institute For Community Shelter Planning Program For Private Trust and Agency Funds

$ 4,138.24 4,119.45 18. 50

8,276.19

SURPLUS To be Refunded to State Treasury Military Division CivilDefense Division Office of Emergency Planning
Total Current Liabilities, Reserves andSurplus

$ 4,517.97 15,670.56 5,095.83

25,284.36

.

$ 60,482.81

DEPARTMENT OP DEFENSE

183

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 (Per Audit Report) Adjustments to Fiscal Year 1967 Surplus..

3,328.21 8,127.09 $ 11,455.30

ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968
Adjustments to July 1, 1967 Accounts PayablePrior Years Reserves

-$ 28,828.88 14.42
9,189. 70

$ 38,033.00

DEDUCT

Reserves (Prior and Current Year) $ 8,257. 69

Adjustment to July 1, 1967 Accounts

Receivable

4,490. 95

Fiscal Year 1967 Surplus Returned to

State Treasury

11,455. 30

24,203. 94

13, 829.06

BALANCE JUNE 30, 1968-

$ 25,284.36

184

DEPARTMENT OF DEFENSE

BUDGET FUND STATEMENT OF REVENUES AND EXPENDITURES
TEAR ENDED JUNE 30, 1968 REVENUES

STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund Lapsed Funds
Total State Funds

$ 977,800.00
232,350.00 (--) 7,669.29
$1,202,480. 71

FEDERAL FUNDS Grants--U. S. Government Direct Through State Treasury.
Total Federal Funds
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

$ 519,707.78 116,070.36

635, 778. 14

231. 13 $1,838,489. 98

DEPARTMENT OF DEFENSE

185

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Grants to Counties or Cities Assessments by State Agencies Equipment Purchases Contracts with State Agencies Grants to Civil Divisions Miscellaneous
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures

$ 590,666.41
36,852.22 19,420.40 11 160.33
$ 658,099. 36
$ 27,530.17 31,638.34 56,939. 71 20 670.78 10,102.21 7,098.61 3,826.56 18,605.00 625 61
421,295.12 1,896. 63
81,119.68 48,266. 86 419,895.07 2 051 39
1,151, 561. 74
$1, 809, 661. 10
28, 828. 88
81, 838, 489. 98

186

DEPARTMENT OF DEFENSE

FINANCIAL CONDITION
The Department of Defense ended the fiscal year on June 30, 1968, with cash on deposit of $41,265.22 and accounts receivable of $19,217.59. The cash balance and accounts receivable were pledged as follows: $26,922.26 for the liquidation of accounts payable, $4,138.24 for Georgia Military Institute, $4,119.45 for Community Shelter Planning Program and $18.50 for Private Trust and Agency Funds.
After providing for payment of accounts payable at June 30, 1968, and providing for the reserves listed above, the Department of Defense ended the year under review with a surplus of $25,284.36, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Department of Defense provided for expenditures totaling $1,402,050.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriations Other Revenues Retained

Budgeted

Actual

Over (--) Under

$1,210,150.00 $1,202,480. 71 $(--) 7, 669.29 191,900.00 636,009.27 444,109.27

$1,402,050.00 $1,838,489.98 $ 436,439.98

EXPENDITURES Personal Services Operating Expense

$ 641,337.95 $ 658,099.36 $ 16,761.41 760,712.05 1,151,561.74 390,849.69

$1,402,050.00 $1,809,661.10 $ 407,611.10

Excess of Revenues over Expenditures.

$ 28,828.88 $ 28,828. 88

Operating expense for the past year included payments of $419,895.07 for National Guard Unit allowances and $421,295.12 grants to cities and counties from Federal funds for Civil Defense operations and disaster areas.

HHHHH

DEPARTMENT OP DEFENSE

187

Federal Civil Defense funds, from which grants to cities and counties are made, are administered by the Department of Defense through their P & A account with Federal funds received by letter of credit procedure as outlined in Office of Civil Defense Manual 7800.1. These funds are not included in the budget of the Department of Defense, thereby accounting for the over expenditure of $16,761.41 in personal services, and the over expenditure of $390,849.69 in operating expense.
Attention is called to Section 53, Act No. 47 (H. B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly approved March 8, 1968.
In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committees of the anticipated additional revenue and expenditures violated the section of the Appropriations Act.

SERVICE CONTRACT DIVISION
Operation of the Service Contract Division is reported as a memorandum account only in the unit report. The U. S. Government contributed $379,452.90, and the Department of Defense contributed $80,000.00 to this Division.

AUTOMOBILES USED BY THE DEPARTMENT OF DEFENSE
U. S. Government cars are used by the Military Division of the Department and the 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 vehicles as listed in the unit report; the unit or 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, 1968.
When the building program was first begun, no local aid was furnished, and the State paid all of the cost above the three-fourths provided by the Federal Government.

188

DEPARTMENT OF DEFENSE

GENERAL
Bond of Adjutant General Hearn is written for $10,000.00. Earl Bodron, Service Contract Officer, is bonded for $10,000.00. Unit Commanders of the Georgia National Guard and the Air National Guard are bonded for $2,000.00 each for faithful performance of duties under Schedule Bond.
Executive Order under date of July 1, 1963, relative to the Emergency Resources Planning Committee is quoted in prior years' reports.

DEPARTMENT OF EDUCATION

189

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Available Cash Budget Fund. Private Trust and Agency Funds

$ 1,965,260.67 ' 20,'297.'52 $1,985,558.19

Accounts Receivable State Treasury

Undrawn Appropriation Federal Government

$ 5,848,189.21

Approved Grants Less:

$18,644,921. 75

To Units of the Department. 336,398.23

To Other State Agencies

95,669.00 18,212,854. 52

Other Sources..

63,737.16 24,124,780.89

Inventories Total Current Assets

74,344.25 $26,184,683.33

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES
Accounts Payable and Purchase Orders Outstanding
Grants

$ 1,099,125.57

Payable from General Fund Payable from Authority Rental Fund Authority Rentals

20,626,250. 04 2,031,' 345.94 I3fi* 046^01 $23,892,767.56

RESERVES
For Federal Funds For Surplus Commodities... For Surplus Property For Textbook Fund For Unearned Revenue For Scholarships For Inventories
For Private Trust and Agency Funds

$ 1,334,526.61 658.02
240,343.16 294*778^88 39,865.99 (_) ' 25 00
74,344.25
20,' 297.52

2,004,789.43

SURPLUS To be Returned to State Treasury
Total Current Liabilities, Reserves and Surplus

287 126. 34 $26,184,683.33

^H

^^^H^^^MMH^M

DEPARTMENT OF EDUCATION

191

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report

ADD
Return of Surplus Funds from Office of Vocational Rehabilitation Services
Adjustments
Accounts Payable July 1, 1967 Encumbrances, Prior Year Grants Accounts Receivable July 1, 1967

$ 45,908 34
220,612 17 1,962^ 908 90 (-)93!76L30

$

5>mm

2,135,668.11

Adj usted Surplus July 1, 1967
DEDUCT 1967 Surplus Returned to State Treasury Excess of Expenditures over Revenues
For Year Ended June 30, 1968 Additions to Reserve Fund

$ 2,141,630 79

$ 42,526.85
383,275 75 1,428,'701.'85

1,854,504.45

BALANCE JUNE 30, 1968 To be Returned to State's General Fund

$ 287,126 34

192

DEPARTMENT OF EDUCATION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS

Appropriation Allotments

Adjustments

Lapsed Funds.

-

Total State Funds

REVENUES
$ 315,351,080.42 (--)4,381,253.17
$ 310,969,827.25

FEDERAL FUNDS

Grants--U. S. Government

Vocational Funds

$

National Defense Education Act

Educational Improvement for the

Handicapped--Training

Educational Television

Grants for Public Libraries

Equal Educational Opportunities

Of fice of Economic Opportunity

Civil Defense

National Foundation for Arts

and Humanities

Elementary and Secondary Education

Act of 1965 PL 89-10

National School Lunch and

Special Milk Program

Vocational Rehabilitation Service through

Vocational Rehabilitation Section

9,449,986.28 2,987,245. 87
94,826.83 733,949.00 1,787,432.48 28,773.77 804,305.09
51,090.85
19,702.71
38,542,414.54
9,030,674.64
519, 838.06

Total Federal Funds

64,050,240.12

DEPARTMENTAL FUNDS Donations Interest Earned Earnings from Services Transfers
Total Departmental Funds
Total Revenues

$

2,055.00

4,613.89

776,846.82

(--) 9,031.86

774,483. 85

$ 375,794,551.22

m

DEPARTMENT OP EDUCATION

193

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

--$

Employer's Contributions for

Retirement

F.I.C.A

"....."..".

Health Insurance

6,189,267.97
371,369.72 199,594.07 114,757.37

Total Personal Services.

$ 6,874,989.13

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents
Insurance and Bonding Indemnities Tuition and Scholarships Grants to Counties or Cities Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense
Miscellaneous

$

507,648. 02

518, 712. 77

66,373. 97

254, 825. 29

82, 762. 71

269,630.69

672,683.37

25,104. 72

2,831.62

1,867.10 362 063,661. 51

694,529.10

120,364.67

192,307.23

119,230. 25

Total Operating Expense.

365, 592, 533. 02

CAPITAL OUTLAY

Lands, Bldgs. and Permanent Improvements

Contracts

$(_}

Equipment--new

19>364 02
935,130.05

Total Capital Outlay.
AUTHORITY LEASE RENTALS
Georgia Building Authority (Schools).
Total Governmental Costs Excess of Revenues over Expenditures.

915, 766. 03
2, 794, 538. 79 $ 376,177,826. 97
(--) 383,275.75

$ 375,794,551.22

194

DEPARTMENT OF EDUCATION

INTRODUCTION
In compliance with recommendations made by the Governor's Commission on Efficiency and Improvement in Government and by independent surveys, the organizational structure of the Department of Education was revised, by eliminating the numerous divisions or units of the Department, and establishing four major services under the State Superintendent of Schools and the State Board of Education, effective July 1, 1964, as follows:
Office of Instructional Services
Office of School Administrative Services
Office of Department Staff Services
Office of Vocational Rehabilitation Services
An associate or an assistant superintendent is placed in charge of each of these services.
The North Georgia Technical and Vocational School and the South Georgia Technical and Vocational School are operated under the Vocational Division of the Office of Instructional Services.

FINANCIAL CONDITION
The Department of Education ended the fiscal year on June 30, 1968, with current assets of $26,184,683.33 in its General Education account, consisting of $1,985,558.19 cash in banks, $5,848,189.21 undrawn appropriation,
212,854.52 due from the Federal Government on approved grants, ,737.16 in accounts due from other sources and $74,344.25 in inventories.
These assets were pledged to liquidate accounts payable and purchase orders outstanding, including grants and authority lease rentals totaling $23,892,767.56 and providing $2,004,789.43 for reserves.
After making provisions for the above liabilities, the Department of Education ended the year with an operating surplus of $287,126.34, which should be returned to the State's General Fund.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

DEPARTMENT OP EDUCATION

195

The total approved budget for the Department of Education provided for expenditures totaling $409,770,731.00, with breakdown by units of the Department as follows:

General Education
North Georgia Technical and Vocational School South Georgia Technical and Vocational School Office of Vocational Rehabilitation Services Academy for the Blind School for the Deaf

$384,524,268.00
1,408,965.00 1,'369^ 902. 00 19' 6is' 099 00 ' '956 918 00 j 892'579 00

$409, 770, 731.00

As stated earlier in these Comments this report will deal only with the General Education portion of the budget.

Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures with actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation
For Operations For Capital Outlay-
Authority Rental

Budgeted

Actual

Over (--) Under

$ 287,351,200.00 $ 283,159,795. 39 27, 801, 000. 00 27, 801, 000. 00

-)4,191,404. 61 .00

Other Revenue

$ 315,152, 200. 00 $ 310, 960, 795. 39 $(--)4,191 404 61 69,372,068.00 64,833,755.83 (--)4,538,312.17

$ 384, 524,268. 00 $ 375, 794, 551. 22 $(--)8, 729, 716. 78

EXPENDITURES Personal Services Operating Expense

-$ 7,177,283.16

Department
Grants Capital Outlay-

4,140,168.84 345,405,816.00

Authority Rentals Grants Outlay

27,801,000.00 .00 .00

Authority Lease Rentals,

.00

$ 6,874,989.13
3,528,871.51 337,972,737.83
.00 24,090,923.68
915,766.03 2,794,538.79

$(--) 302,294.03
(--) 611,297.33 (--)7,433' 078 17
00 ^00 22a 50 00

Excess of Revenues over Expenditures

$ 384,524,268.00 $ 376,177,826. 97 $(--)8,346,441.03 $(--) 383,275.75 $(--) 383,275.75

DEPARTMENT OP EDUCATION

197

The grants made from the Capital Outlay, Authority Lease Rental appropriation represents grants to the City and County school systems to pay thenannual lease rental to the Georgia Education Authority (Schools) and for payment of capital outlay projects approved by the State Board of Education. Disbursement of this fund was made by the State Treasurer on orders of the Department of Education.
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 sum of $50,000.00 as required by law. All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.

198

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and in Transit Budget Fund Private Trust and Agency Funds

$ 325,833.56 619.03 $ 326,451.59

Accounts Receivable

State Department of Education

For Operations

$

For Capital Outlay

116,677.56 150,000.00 $

266,677. 56

Federal Government Regular O.A. S. I

$ 2,042,897.00 80,763.00 2,123,660.00

Economic Opportunity--AtlantaTotal Current Assets

7, 624. 80 2, 397, 962. 36 $ 2,724,413.95

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 1,959,408.96

RESERVES

For Federal Funds

Regular

$

Atlanta Employment Evaluation

and Service Center

457,435.88 110,301.07 $

567,736.95

For Capital Outlay Funds For Private Trust and Agency Funds.

98, 800.10 619.03

667,156.08

SURPLUS Surplus. _

97,848. 91

Total Current Liabilities, Reserves and Surplus...

$ 2,724,413. 95

^H^^I^HlH

DEPARTMENT OF EDUCATION

199

VOCATIONAL REHABILITATION SERVICES

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

SURPLUS--JULY 1, 1967 Per Audit Report

.$ 25, 528. 61

ADD

Transfer of Surplus from Academy for the Blind $ 8,436.53

Transfer of Surplus from School for the Deaf

17, ill. 27

Excess of Revenues over Expenditures

Year Ended June 30, 1968

320,486.52

Adjustment to July 1, 1967 Accounts Payable

102, 384. 35

Decrease in Capital Outlay Reserve

2,496. 59

Federal Funds Credited to Reserves--Year Ended

Ended June 30, 1967 (Per Audit Report)

235,050.37

685, 965. 63

DEDUCT

Transfer of Surplus to State Dept. of Education...$ 45,908.38

Federal Funds Credited to Reserves

Regular

$ 457,435.88

Atlanta Employment Evaluation

and Service Center

110,301.07 567,736. 95

$ 711,494. 24 (--)613,645. 33

SURPLUS--JUNE 30, 1968.

97, 848. 91

200

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

TEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$2,770,773.00

FEDERAL FUNDS Grants--U. S. Government For Regular Program ForO.A.S.I. Program Treasury of U. S Economic Opportunity--Atlanta

$12,379,281.81 1,418,020.78 97,701.11 960,931.38

Total Federal Funds

14,855,935.08

DEPARTMENTAL FUNDS Donations Interest Earned Earnings from Services

...$ 40,000.00 69.14
104,560.36

Total Departmental Funds__

___

144,629.50

Total Revenues

$17,771,337.58

DEPARTMENT OF EDUCATION

201

VOCATIONAL REHABILITATION SERVICES

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$6,177,841.12
390,858.36 220,924.05 121 542 72

Total Personal Services

$ 6, 911,166.25

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications
Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities
Direct Benefits Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense
FoodService In Service Training Miscellaneous

$ 402,847.75 291 893 73 54 704 34 209 904 38 78,117.65 19,275. 00 341,977.25 7,488.86 g32 ig
8,290,353.32 23,441.44 33l|o07. 80
( ) 53,297.97 (--)166,396.24
85,530.76 9,250.61 10 457 35

Total Operating Expense

9,937,188.22

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Supplies and Materials

$

Contracts

__

106.59 602,390.00

Total Capital Outlay Total Governmental Costs Excess of Revenues over Expenditures

602,496.59 $17,450,851.06
320,486.52

$17,771,337.58

202

DEPARTMENT OF EDUCATION

VOCATIONAL REHABILITATION SERVICES

FINANCIAL CONDITION
The Vocational Rehabilitation Services of the State Department of Education ended the fiscal year on June 30, 1968, with a surplus of $97,848.91, after providing the necessary reserve of $1,959,408.96 to cover outstanding accounts payable and reserving $567,736.95 for Federal Funds, $98,800.10 for Capital Outlay Funds and $619.03 for Private Trust and Agency Funds.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Vocational Rehabilitation Services provided for expenditures totaling $19,618,099.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES

State Appropriation

$ 2,877,958.00 $ 2,770, 773.00 $(--) 107,185.00

Other Revenue Retained

(Includes Federal Grants) .. _ _ 16, 740,141.00 15,000,564. 58 (--)1,739,576.42

$19,618,099.00 $17,771,337.58 $(--)1,846,761.42

EXPENDITURES Personal Services Operating Expense Capital Outlay

$7,217,717.13 $6,911,166.25 $(--) 306,550.88

11,800,381.87 9,937,188.22 (--)1,863,193. 65

600,000.00

602,496.59

2,496.59

$19,618,099.00 $17,450,851.06 $(--)2,167,247.94

Excess of Revenues over Expenditures

$ 320,486.52 $ 320,486.52

The above comparison shows that the Capital Outlay actual expenditures exceeded the budget by $2,496.59. Approval should have been secured from the Budget Bureau and/or the Fiscal Affairs Committee, and the budget should have been adjusted by the amount the budget was overspent in the Capital Outlay category.

sHH^^^^^^^l

DEPARTMENT OF EDUCATION

203

VOCATIONAL REHABILITATION SERVICES

GENERAL
All employees of the Vocational Rehabilitation Services of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.

204

DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash, in Bank Budget Fund Public Trust Fund Private Trust and Agency Funds
Accounts Receivable State Department of Education For Operations For Public Law 89-10, Title I
Total Assets_

$ 459,764.30 6,446.73 729.92 $ 466,940. 95
$ 25,761.21 134,309.00 160,070.21 $ 627,011.16

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

.$ 433,809.19

RESERVES For Capital Outlay Funds For Public Law 89-10, Title I Funds For Public Trust Funds For Private Trust and Agency Funds

$ 96,471.07 79,659.68 6,446.73 729.92

183,307.40

SURPLUS Surplus.
Total Current Liabilities, Reserves and Surplus

9,894. 57 $ 627,011.16

v m

MWBB^HH ^H

DEPARTMENT OF EDUCATION

205

SCHOOL FOR THE DEAF, CAVE SPRING

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report...,

$ 17>M0.,,

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968 National School Lunch and Special Milk Funds

$ 166,065 80

Credited to Reserves July 1, 1967--Per Audit Report. l, 457 25

Adjustment to July 1, 1967 Accounts Payable

18,032^77

185,555.82

DEDUCT

Surplus Funds to Vocational Rehabilitation Services..$ 17, ill 27

Capital Outlay Funds Credited to Reserves

96^ 471 07

Public Law 89-10, Title I Funds Credited to Reserves.. 79,'659^ 68

$ 203,136.59 193,242.02

BALANCE JUNE 30, 1968 To be Transferred to State Treasury

$ 9)894 57

206

DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS

Appropriation Allotments

-

$1,715,43400

FEDERAL FUNDS Grants--U.S. Government Natl. School Lunch and Spec. Milk Programs
Public Law 89-10, Title I N.D.E.A., Titlelll

Total Federal Funds

--

$ 11,147.75 134,309.00 4,259.50

149,716.25

DEPARTMENTAL FUNDS Donations Earnings from Services Transfers
Total Departmental Funds
Total Revenues-

-- --$

172.00

32,055.87

2,606.92

34,834.79

$1,899,985.04

DEPARTMENT OP EDUCATION

207

SCHOOL FOR THE DEAF, CAVE SPRING

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A... Health Insurance...

-$ 905,746.02
60,662.18 36,825.94 18,053.31

Total Personal Services

$1,021,287.45

1' OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications
Power, Water and Natural Gas Publications, Publicity and Printing :': Rents
Insurance and Bonding !. Indemnities
Assessments by State Agencies Equipment Purchases Other Operating Expense
Miscellaneous

$

6571 ^

169 400 34

11111 41

5'545 61

"*'] 28206 96

159.45

2,225.80

8,866.25

90.00

4,693.39

~ '

XVi 2<

2,491.44

Total Operating Expense _

356,602. 86

KAPITAL OUTLAY
Lands, Buildings and Permanent Improvements Contracts

356,028. 93

Total Governmental Costs Excess of Revenues over Expenditures

$1,733,919.24 166,065. 80

$1,899,985.04

208

DEPARTMENT OF EDUCATION

SCHOOL FOR THE DEAF, CAVE SPRING

FINANCIAL CONDITION
The School for the Deaf, operating under the control of Vocational Rehabilitation Services of the State Department of Education, ended the fiscal year on June 30, 1968, with a surplus of $9,894.57, after providing the necessary reserve of $433,809.19 to cover outstanding accounts payable and reserving $96,471.07 for capital outlay funds, $79,659.68 for Public Law 89-10, Title I Funds, $6,446.73 for Public Trust Fund and $729.92 for Private Trust and Agency Funds held on this date.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the School for the Deaf provided for expenditures totaling $1,892,579.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation
Other Revenue Retained (Includes Federal Grants)

Budgeted

Actual

Over (--) Under

$ 1,776,673.00 1,715,434.00 $(--) 61,239.00 ^

115,906.00

184, 551. 04

68, 645. 04

$ 1,892,579.00 $ 1,899,985.04 $ 7,406.04

EXPENDITURES Personal Services Operating Expense Capital Outlay

$ 1,067,506.43 372,572.57 452,500.00

1,021,287.45 $(--) 46,218. 98 356,602. 86 (--) 15,969. 71 356,028.93 (--) 96,471.07

$ 1,892,579.00 $ 1,733,919.24 $(--)158,659.76

Excess of Revenues over Expenditures

$ 166,065.80 $ 166,065.80

The above statement shows that the School for the Deaf's budget for revenue from other sources was under estimated by $68,645.04, therefore the

DEPARTMENT OF EDUCATION

209

SCHOOL FOR THE DEAF, CAVE SPRING

full amount of the State appropriation was not needed to meet actual expenditures made from the approved budget. The $61,239.00 of surplus State allotment was lapsed to the State's General Fund through the accounts of the Department of Education.
Each category of the expenditure portion of the School's budget was under spent. The $96,471.07 under spent for capital outlay has been reserved on the : Balance Sheet for completion of the project in the next fiscal year.
PUBLIC TRUST FUND
A Public Trust Fund of $5,303.52 was given to the School on August 3, 1963. 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 sup: plies for vocational classes in carpentry, cabinet making, brick masonry and
home mechanics as well as vocational homemaking classes, and to build and equip a duplex for the use of staff and pupils--an apartment for staff and a practice home apartment for pupils.
This $5,303.52 together with $1,143.21 received to date for interest on investments and donations made a cash balance of $6,446.73 on hand June 30, 1968.
GENERAL
Employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.

-''

xl,

210

DEPARTMENT OP EDUCATION

ACADEMY FOR THE BLIND, MACON

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS
Cash in Bank Budget Fund Public Trust Fund

ASSETS
$ 54,050.58 3,777.92 $ 57,828.50

Accounts Receivable State Department of Education For Operations For Public Law 89-10, Title I

$ 224,323.42 9,210.00 233,533.42 $ 291,361. 92

INVESTMENTS

Public Trust Funds

U.S. Treasury Bonds

Georgia Education Authority (Schools)

(SSBA) Bonds

--

Total Assets

$ 13,500.00 2,000.00 15,500.00 $ 306,861.92

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

--

$ 199,812.71

RESERVES

For Special Account

For Capital Outlay Funds

-

For Public Law 89-10, Title I Funds

For Public Trust Funds.-..

-

$ 30,443.11 51,331.90 4,056.14 19,277.92

105,109.07

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus _

1,940.14 $ 306,861.92

DEPARTMENT OF EDUCATION

211

ACADEMY FOR THE BLIND, MACON

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$ 8,900. 74

ADD

Excess of Revenue over Expenditures

For Year Ended June 30, 1968

$

Adjustment to July 1, 1967 Accounts Payable_._]__".

56 00171 '862.26

56,863. 97

DEDUCT
Surplus Funds to Vocational Rehabilitation Service $ Capital Outlay Funds Credited to Reserves. _. Public Law 89-10, Title I Funds Credited to Reserves. _

8 436 53 51' 331" 90 4,056.14

$ 65,764.71 63,824.57

BALANCE JUNE 30, 1968 To be Transferred to State Treasury

$ 1,940.14

212

DEPARTMENT OF EDUCATION

ACADEMY FOR THE BLIND, MACON

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS

Appropriation Allotments

--

$ 925, 851. 00

FEDERAL FUNDS Grants--U.S. Government National School Lunch and Special Milk Programs.. .$
Public Law 89-10, Title I

3,883.94 23,192.80

Total Federal Funds

27,076. 74

DEPARTMENTAL FUNDS Donations Earnings from Services Transfers Department of Education--Textbooks and Library Funds
Total Departmental Funds
Total Revenues

*

5-

6,978.40

993.04

7,976.44

$ 960,904.18

DEPARTMENT OF EDUCATION

213

ACADEMY FOR THE BLIND, MACON

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Contracts.
Total Governmental Costs
Excess of Revenues over Expenditures

$444,844.06
29 017 13 17,589.30 8 789 39
$ 500 339 gg
$ 3>67a30
59 773 05 8 006 91 3 ^3 jg 25'255* 53
259.60 2,813.48 3 475 QQ 2 125 51 33'873 66
1 H8 73
$ 143,494.49
261,168.10 $ 904 902 47
56 001 71
$ 960,904.18

214

DEPARTMENT OF EDUCATION

ACADEMY FOE THE BLIND, MACON

FINANCIAL CONDITION
The Academy for the Blind, operating under the control of Vocational Rehabilitation Services of the Department of Education, ended the fiscal year on June 30, 1968, with a surplus of $1,940.14, after providing the necessary reserve of $199,812.71 to cover outstanding accounts payable and reserving $30,443.11 for Special Account, $51,331.90 for Capital Outlay Funds, $4,056.14 for Public Law 89-10, Title I Funds and $19,277.92 for Public Trust Fund.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Academy for the Blind for expenditures totaling $956,918.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriations
Other Revenue Retained (Includes Federal Grants)

Budgeted

Actual

Over (--) Under

$ 925,851.00 $ 925,851.00 $ 31,067.00 35,053.18

0.00 3,986.18

$ 956,918.00 $ 960,904.18 $ 3,986.18

EXPENDITURES Personal Services Operating Expense Capital Outlay

$ 519,971.82 $ 500,239.88 $(--)19,731.94 124,446.18 143,494.49 19,048.31 312,500.00 261,168.10 (--)51,331.90

$ 956,918.00 $ 904,902.47 $(--)52,015.53

Excess of Revenues over Expenditures-.

$ 56,001.71 $ 56,001.71

The above comparison shows that the operating expense actual expenditures exceeded the budget by $19,048.31. Approval should have been secured from the Budget Bureau and/or the Fiscal Affairs Committee and the budget should have been adjusted by the amount the budget was overspent in the H

DEPARTMENT OP EDUCATION

215

ACADEMY FOR THE BLIND, MACON

operating expense category. See Section 53 of the General Appropriation Act of 1947, approved March 17, 1967.
PUBLIC TRUST FUND
The Public Trust Fund, a fund established many years ago for the benefit of Blind Children at the Academy, received $633.70 as interest on investments in the period under review.
The $633.70 revenue together with cash balance of $3,150.22 on hand at July 1, 1967, made a total of $3,783.92 to be accounted for.
$6.00 was expended from the Public Trust Fund in the period under review for safety deposit box rent, and a cash balance of $3,777.92 remained on hand at June 30, 1968.
In addition to the $3,777.92 cash on hand at June 30, 1968, there were investments of $15,500.00 in U. S. Savings and Georgia Education Authority (Schools) Bonds, making the corpus of the fund on June 30, 1968, $19,277.92.
SPECIAL ACCOUNT
Included in the cash balance are special funds totaling $30,443.11.
The funds represent two bequests from estates received in prior years. The donors of these funds did not put any restrictions on the use of the funds donated. These funds have been placed in a Special Account pending a decision by the State Board of Education as to the use of these funds.
GENERAL
Employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Books and records of the Academy for the Blind and the School for the Deaf were placed on data processing equipment together with the records of Vocational Rehabilitation Services in the period under review.

216

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash, in Banks Budget Fund Private Trust and Agency Funds

- -$ 290,241.91 22,648.98 $ 312,890.89

Accounts Receivable

Department of Education--Balance of Allotment. .$ 24,788.32

Federal Vocational Funds

88,609.70

Students, RoomandBoard

3,183.08

116,581.10

Total Current Assets

-

$ 429,471.99

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders Outstanding

For Operations

$ 60,377.77

For Capital Outlay

9,620.55 $ 69,998.32

RESERVES

For Federal Funds

$ 30,641.69

For Capital Improvements

306,183.00

For Private Trust and Agency Funds

Book Store Account

$ 1,967.09

Student Deposit Account

8,142.50

Student Activity Account

3, 528.91

Repair Revolving Account

9,010.48 22,648.98

359,473.67

SURPLUS For Operations --
Total Current Liabilities, Reserves and Surplus. _.

.00 $ 429,471. 99

DEPARTMENT OF EDUCATION

217

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report ADD Excess of Revenues over Expenditures For the Year Ended June 30, 1968

$0 00 342,143 83

DEDUCT
Adjustment Accounts Payable July 1, 1967 Additions to Reserve Funds
Federal Funds Capital Outlay for Improvements

S 342,148. 83

$ 5,324.14
30,641.69 306,183.00

342,148.83

BALANCE JUNE 30, 1968

$

0 QQ

218

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments.

REVENUES

FEDERAL FUNDS Grants--U. S. Government Vocational Fund Work Study School Lunch and Milk Programs
Total Federal Funds

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

$ 944,819.65

...$ 238,255.33 28,447.75 158.86

266,861.94

204,291.22 $1,415,972.81

I^H

DEPARTMENT OF EDUCATION

219

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance

$ 637,329 82
40,473.08 22,442.27
12 164 50

Total Personal Services

$ 712,409.67

OPERATING EXPENSE Travel Expense
Supplies and Materials Repairs and Maintenance.. _ Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding.. Indemnities
Assessments by State Agencies Equipment Purchases Other Operating Expense
Miscellaneous...

$ 10898 55
141 405 28 7 828 35 5'124 05
33] 325 35 3,653 13 3,580.60
8 054 75
'488' 10 '_ 2,145 66
97 587 91
1,505.58

Total Operating Expense
CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Contracts
Total Governmental Costs. Excess of Revenues over Expenditures

315,097. 31
46,317.00 $1,073,823. 98
342,148.83

$1,415,972.81

220

DEPARTMENT OF EDUCATION

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

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, 1968, with cash on deposit, Budget Fund, in the amount of $312,890.89 and accounts receivable in the amount of $116,581.10. $69,998.32 of the total $429,471.99 is pledged to liquidate accounts payable and purchase orders outstanding.
After providing for the liquidation of accounts payable due at June 30, 1968, and providing a reserve for $30,641.69 for Federal funds, $306,183.00 for capital improvements and $22,648.98 for Private Trust and Agency Funds, the North Georgia Technical and Vocational School was left with no surplus.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the North Georgia Technical and Vocational School provided for expenditures totaling $1,408,965.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriations Federal Allotments Other Sources

...$ 947,459.00 $ 944,819.65 $(--) 2,639.35

211,260.00 266,861.94

55,601.94

-

250,246.00 204,291.22 (--) 45,954.78

$ 1,408,965.00 $ 1,415,972. 81 $ 7,007. 81

EXPENDITURES Personal Services Operating Expense Outlay

$ 685,603.85 $ 712,409.67 $ 26,805.82

370,861.15 315,097.31 (--) 55,763.84

352,500.00

46,317.00 (--)306,183.00

$ 1,408,965.00 $ 1,073,823.98 $(--)335,141.02

Excess of Revenues over Expenditures-..

$ 342,148.83 $ 342,148.83

mi

DEPARTMENT OF EDUCATION

221

NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, CLARKESVILLE

The over expenditure of $26,805.82 in personal services is in violation of legislative intent. However, the $26,897.75 for Work Study Program was included in the actual expenditures for personal services but was budgeted as operating expense, causing the over expenditure in personal services and corresponding under expenditure in operating expense.
The $306,183.00, shown as under spent in the capital outlay category, is shown as a reserve on the balance sheet and is to be used to complete the project for which the funds were budgeted.
GENERAL
The State School Superintendent acts as Disbursing Officer for the North Georgia Technical and Vocational School and is bonded in the amount of $50,000.00. Detail of this bond is reflected in report covering examination of the Department of Education.
All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Regular salaries for this School are paid through the payroll account of the Department of Education, therefore withholdings from salaries for income tax, retirement, Social Security and group insurance are reported with the Private Trust and Agency Funds in the report covering the Department of Education and are not included in this report.

222

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks Budget Fund Private Trust and Agency Funds

Accounts Receivable

State Department of Education

State Allotment

Federal Vocational Fund

Student Room and Board

..

-

Total Current Assets

$ 29,422.34 3,620.35 $ 33,042.69

$ 416,613.55 104,269.53 9,498.91

530,381.99

$ 563,424.68

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable and Purchase Orders Outstanding

For Operations

$ 97,692.25

For Capital Outlay

23,861.25 $ 121,553.50

RESERVES For Capital Improvements For Federal Funds For Change Fund For Private Trust and Agency Funds Student Activity Fund

$ 400,146.00 38,072.83 32.00
3,620.35

441,871.18

SURPLUS For Operations
Total Current Liabilities, Reserves and Surplus-

.00 $ 563,424.68

DEPARTMENT OP EDUCATION

223

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

ANALYSIS OP SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Adjustment of Accounts Payable July 1, 1967 Excess of Revenues over Expenditures
Year Ended June 30, 1968

$

Q ,,

4 296 90 433 92193

DEDUCT Additions to Reserve Accounts
Capital Outlay Funds Federal Funds

$ 438,218.83
$ 400> i4g 00 "~~"~"" s* ore! 83 438,218.83

BALANCE JUNE 30, 1968

$

Q w

224

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments
FEDERAL FUNDS Grants--U.S. Government Vocational Funds Work Study
Total Federal Funds
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

REVENUES

$ 902,440.93

$ 183,844.30 10,770.00

194,614.30

240,583.45 $1> 337,638.68

%

DEPARTMENT OF EDUCATION

225

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 469,236.96
29,672.06 16,283.30 8 980 30

Total Personal Services

$ 524 172 62

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications
Power, Water and Natural Gas Publications, Publicity and Printing Rents
Insurance and Bonding.. Indemnities
Assessments by State Agencies Equipment Purchases Other Operating Expense
Miscellaneous

$ g 477.72 130 998.06 5_ 154.45 4 701 91 50,064.82 1,124.97 ' 3a60 5,128.78 3 979 go 1,720.57 111,208.78
5 890 97

Total Operating Expense

33g 490.13

CAPITAL OUTLAY
Lands, Buildings and Permanent Improvements Contracts...

53,054.00

Total Governmental Costs Excess of Revenues over Expenditures

$ 903 716.75 433 921 93

$1,337,638.68

226

DEPARTMENT OF EDUCATION

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

FINANCIAL CONDITION
The South Georgia Technical and Vocational School operated by the Department of Education at Americus, Georgia, ended the fiscal year on June 30,1968, with cash on deposit, Budget Fund, in the amount of $33,042.69 and accounts receivable of $530,381.99. Of the total $563,424.68, $121,553.50 is pledged to liquidate accounts payable and purchase orders outstanding.
After the liquidation of accounts payable due at June 30, 1968, and providing reserves of $400,146.00 for capital improvement, $38,072.83 for Federal funds, $32.00 for Change Fund and $3,620.35 for Private Trust and Agency Funds, the South Georgia Technical and Vocational School was left with no surplus.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the South Georgia Technical and Vocational School provided for expenditures totaling $1,369,902.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriations Federal Allotments Other Sources

$ 930,258.00 $ 902,440.93 $(--) 27, 817.07

189,644.00 194,614.30

4,970.30

250,000.00 240,583.45 (--) 9,416.55

$ 1,369,902.00 $ 1,337,638. 68 $(--) 32,263.32

EXPENDITURES Personal Services Operating Expense Capital Outlay

$ 559,507.66 $ 524,172.62 $(--) 35,335.04

357,194.34 326,490.13 (--) 30,704.21

453,200.00

53,054.00 (--)400,146.00

$ 1,369,902.00 $ 903,716. 75 $(--)466,185.25

Excess of Revenues over Expenditures

$ 433,921.93 $ 433,921.93

EB^HBS ^^H^HHHHI

I^H^^HHiH *3<S*i

DEPARTMENT OF EDUCATION

227

SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL, AMERICUS

The $400,146.00 shown as under spent in the capital outlay category is shown as a reserve on the Balance Sheet and is to be used to complete the project for which the funds were budgeted.
STUDENT ACTIVITY FUND
A Student Activity Fund is maintained with the School's Business Manager, Mr. Clarence Dodson, acting as Treasurer. The moneys included in this Fund are deposited with the School by or for the students with specific purposes designated. The School, in turn, deposits these moneys in a bank account maintained for this Fund.
GENERAL
The State Superintendent of Schools acts as disbursing officer for the South Georgia Technical and Vocational School and is bonded for $50,000.00. State School Superintendent's bond is more fully described in audit report covering examination of the Department of Education.
All employees of the Department of Education are bonded for $100,000.00 each under Public Employees Blanket Bond.
Regular salaries for this School are paid through the Payroll Account of the Department of Education; therefore, withholdings from salaries for income tax, retirement, Social Security, and group insurance are reported with the \ Private Trust and Agency Funds in the report covering the Department of *! Education and are not included in this report.

%

^^^^

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

229

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 19,055.04

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For Nursing Education Project
SURPLUS Surplus.
Total Current Liabilities, Reserves and Surplus

__$ g 974.90 4,651.00 7,429.14
$ 19,055.04

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Accounts Payable July 1, 1967--Discounts and Adjustments Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 2,478.59
22.72 7,406.42 $ 9,907. 73 2,478.59

BALANCE JUNE 30, 1968-- (To be Transferred to State Treasury) _ _$ 7,429.14

230

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund Lapsed Funds
Total Revenues

$ 99,694.00
25,000.00 (--)6,611.72
$ 118,082.28

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Teachers' Retirement... Employees' Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding. Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous Nursing Education Proj ect
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures

$ 73,145.28
3,038.76 892.44
1,874.84 696.00
$ 79,647.32
$ 6,371.73 2,105.84 174.06 2,734.49 9,761.90 4,304.47 53.00 55. 63 1, 563.96
328.46 3,575.00
$ 31,028.54
$ 110,675. 86
7,406.42
$ 118,082.28

^^^n

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

231

INTRODUCTION
The Georgia Educational Improvement Council was created by Act of the General Assembly approved March 18, 1964, with additional members provided by Act of the General Assembly approved March 18, 1966. The Council is composed of 16 members, of which six are appointed by the Governor and ten designated as follows:
Chairman of the State Board of Education Chairman of the State Board of Regents Chairman of the Education Committee of the House of Representatives Chairman of the Educational Matters Committee of the Senate State Superintendent of Schools Chancellor of the University System of Georgia Two Senators (Appointed by President of the Senate) Two Representatives (Appointed by Speaker of the House of Repre-
sentatives)
Membership of the Georgia Educational Improvement Council at June 30, 1968, is listed in the unit report.

FINANCIAL CONDITION
The Georgia Educational Improvement Council ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $19,055.04. The cash balance was pledged to liquidate accounts payable in the amount of $6,974.90 and Nursing Education Project obligations of $4,651.00.
After providing for payment of accounts payable and obligations due at June 30, 1968, the Georgia Educational Improvement Council ended the year under review with a surplus of $7,429.14, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Georgia Educational Improvement Council provided for expenditures totaling $124,694.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so pre-

232

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL

sented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation..

Budgeted

Actual

Over (--) Under

$ 124,694.00 $ 118,082.28 ${--) 6, 611. 72

EXPENDITURES
Personal Services Operating Expenses

$ 87,234.00 $ 79,647.32 $(--) 7, 586. 68 37,460.00 31,028.54 (--) 6,431.46

$ 124,694.00 $ 110,675.86 $(--)14,018.14

Excess of Revenues over Expenditures..

$ 7,406.42 $ 7,406.42

GENERAL
The Executive Director, Dr. E. C. Martin, is bonded in the amount of $10,000.00. The Secretary-Bookkeeper, Mrs. Ruby S. Tucker, is bonded in the amount of $5,000.00.
Members of the General Assembly, who are members of the Georgia Educational Improvement Council, are reimbursed for travel expense by the General Assembly, and Audit Report for the General Assembly reflects disbursements to those individuals.

HH^H^^^^HHBiHI

GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE 233

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Adjustment of 1967 Reserve Fund

$

0Q0

4 754 00

ADD Funds Reserved in Prior Year for
Georgia Higher Education Assistance Corporation

$ 4,754.00 111, 088.00

ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968

$ 115,842.00 (--)111,088 00

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

S 4,754.00 4,754.00

BALANCE JUNE 30, 1968

$

0 QQ

^Hi^H^^^^l^lHMw

!

GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE 235

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Governor's Emergency Fund LapsedFunds

__$ 700 000.00
65,000.00 (_) 5^749^00

Total Revenues

$ 759,251.00

EXPENDITURES
OPERATING EXPENSE
Contracts with Other Agencies Excess of Revenues over Expenditures

$ 870 339 00 (--)111,088 00
$ 759,251.00

236 GEORGIA HIGHER EDUCATION ASSISTANCE COMMITTEE
FINANCIAL CONDITION
The Georgia Higher Education Assistance Committee ended the fiscal year on June 30, 1968, with no surplus.
REVENUES AND EXPENDITURES
The State appropriation for the functioning of the Georgia Higher Education Assistance Committee for the year ended June 30,1968 was $765,000.00, from which $5,749.00 of current year funds were lapsed, leaving a net of $759,251.00.
This $759,251.00 together with $115,842.00 on hand at the beginning of the fiscal year, made a total of $875,093.00 available. From this $875,093.00 available, $4,754.00 was returned to the State Treasury, and the remaining $870,339.00 was disbursed to the Georgia Higher Education Assistance Corporation as follows: $64,660.00 for personal services, $40,948.00 for operating expense, and $764,731.00 for loan reserve. No cash remained on hand at June 30, 1968.
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 Committee.

OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION 237

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank Cash on Hand
Accounts Receivable Due from State Treasury.
Total Assets _

ASSETS

-$ 47,126.15 15.00 $ 47,141.15
6, 115. 01 $ 53,256.16

LIABILITIES AND SURPLUS

CURRENT LIABILITIES
Vouchers Payable Contracts Payable

-$ 4,780. 60 - 48,338.02 $ 53,118.62

SURPLUS Surplus,_

137.54

Total Liabilities and Surplus _

$ 53,256.16

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967.
ADD Excess of Revenues over Expenditures
For the Year Ended June 30, 1968 BALANCE JUNE 30, 1968- (To be Transferred to State Treasury) __$

0.00
137.54 137.54

238 OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues--

REVENUES
$ 325,000.00 (--)133,884.99
$ 191,115.01

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

$

Employer's Contributions for

Health Insurance

Total Personal Services

40,826.53 668.21 $

41,494.74

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Contracts with State Agencies Contracts with Other Agencies. Other Operating Expense
Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures.

$ 6,271.98

1,851.02

678.32

._

2,170.30

913.03

911.80

3,034.00

1,564.00

5,206.91

49,400.25

77,413.12

68.00

149,482.73

$ 190 977 47 137 54

$ 191,115.01

OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION 239

INTRODUCTION
The Ocean Science Center of the Atlantic Commission was created by Act of the General Assembly approved March 8, 1967. The principal activity of the Commission will be to plan, promote and develop an oceanographic research complex. The Commission is under the direction and supervision of a Board of Trustees, composed of nine members. Membership of the Board at June 30, 1968 is listed in the unit report.

FINANCIAL CONDITION
Schedules have been prepared to reflect Revenues and Expenditures on the modified accrual basis of accounting as applied to Governmental activities.
The Ocean Science Center of the Atlantic Commission ended the fiscal year on June 30,1968, with cash on hand in the amount of $47,141.15 and cash due from the State Treasury on approved allotments of $6,115.01 making total cash assets of $53,256.16. The cash assets were pledged to liquidate accounts payable in the amount of $4,780.60 and contracts payable of $48,338.02.
After providing for payment of accounts and contracts payable due at June 30, 1968, the Commission ended the year under review with a surplus of $137.54, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

The total approved budget for the Ocean Science Center of the Atlantic

Commission provided for expenditures totaling $325,000.00. Costs of em-

ployer's contributions for retirement, social security and employee health

insurance were allocated in the budget to the operating expense category.

These items are more properly classified under personal services and have

been so presented in the attached statements. The above items totaled

$4,686.00, and after adjusting the budget allotments by this amount, a com-

parison of budgeted revenues and expenditures to actual revenues and ex-

penditures may be summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation

$ 325,000.00 $ 191,115.01 $(--)133,884.99

EXPENDITURES Personal Services Operating Expense

$ 46,686.00 $ 41,494.74 $(--) 5,191.26 278,314.00 149,482.73 (--)128,831.27

Excess of Revenues over Expenditures

$ 325,000.00 $ 190,977.47 $(--)134,022. 53

$

137.54 $

137.54

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

241

BALANCE SHEET

JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds Annual Science Honors Night
Accounts Receivable Due from State Treasury
Total Current Assets

$ 9,577.59 74.54 $ 9,652.13
22,864.65 $ 32,516.78

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Private Trust and Agency Funds Annual Science Honors Night
SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

_$ 1,294.59
74. 54 31,147.65 $ 32,516.78

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report

$ 14,304.22

ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968
Reduction of June 30, 1967 Reserve for Engineering Services

$ 20,547.90 13,599.75

34,147.65

DEDUCT
Fiscal Year 1967 Surplus Returned to State Treasury

$ 48,451.87 17,304.22

BALANCE JUNE 30, 1968 To be Transferred to State Treasury

$ 31,147.65

242

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES _

$ 100,000.00 (--)1,334. 70
$ 98,665.30

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

632.00 $ 99,297.30

EXPENDITURES PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Contracts with State Agencies Other Operating Expense Georgia Inventors' Exposition Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 46,484.04
__ 2,728.33 1,049.53 658.00
$ 50,919.90
$ 4,211.50 714.28 101.00
1, 672. 55 1,546.02 5,160.00
50.00 136.72 462.73 10,599.75
3,132.00 42.95
27,829.50
$ 78,749.40 20,547.90
$ 99,297.30

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

243

INTRODUCTION
The within report covers an examination of the accounts of the Georgia Science and Technology Commission for the fiscal year ended June 30, 1968.
This Commission was created by an Act of the General Assembly approved March 18, 1964, Georgia Laws, 1964, page 717, which is quoted in the unit report.

FINANCIAL CONDITION
The Georgia Science and Technology Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $9,652.13 and approved allotments of $22,864.65 due from the State Treasury. These balances were pledged to liquidate accounts payable of $1,294.59 and Private Trust and Agency Fund reserves of $74.54.
After providing for payment of recorded liabilities at June 30, 1968, the Georgia Science and Technology Commission ended the year under review with a surplus of $31,147.65, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The total approved budget for the Georgia Science and Technology Commission provided for expenditures totaling $101,000.00. Costs of employer's contributions for retirement, social security and employees' health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $6,851.00, and after adjusting the budget allotments by this amount, a comparison of budgeted

244

GEORGIA SCIENCE AND TECHNOLOGY COMMISSION

revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation Other Revenues Retained

Budgeted

Actual

Over (--) Under

$ 100,000.00 $ 98,665.30 $(--) 1,334.70

1,000.00

632.00 (--) 368.00

$ 101,000.00 $ 99,297.30 $(--) 1,702.70

EXPENDITURES Personal Services Operating Expense

$ 74,551.00 $ 50,919.90 $(--)23,631.10

26,449.00

27,829.50

1,380.50

$ 101,000.00 $ 78,749.40 $(--)22,250.60

Excess of Revenues over Expenditures..

$ 20,547.90 $ 20,547.90

GENERAL
Membership of the Georgia Science and Technology Commission at June 30, 1968, is quoted in the unit report.
Dr. John E. Mock is bonded as Executive Director of the Georgia Science and Technology Commission in the amount of $10,000.00.

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GEORGIA STATE SCHOLARSHIP COMMISSION

245

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Total Current Assets

$ 52,481.89 (--) 996.22
$ 51,485.67

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 697.28

RESERVES For Scholarships For Private Trust and Agency Funds

$ 47,080.00 (--) 996.22

46,083.78

SURPLUS Surplus

4,704.61

Total Current Liabilities, Reserves and Surplus..

$ 51,485.67

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$ 16,084.31

ADD Net Decrease for Reserve for Scholarships
Balance July 1, 1967 Balance June 30, 1968

$ 69,294.00 47,080.00

22,214.00

DEDUCT Fiscal Year 1967 Surplus Returned
To State Treasury.

$ 38,298.31 16,128.00

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$ 22,170.31 (--)17,465. 70

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

$ 4,704.61

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246

GEORGIA STATE SCHOLARSHIP COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds
DEPARTMENTAL FUNDS Interest Earned
Total Revenues

REVENUES

..$ 824,660.00 (--)14,222.00 $ 810,438.00
1,342.47 $ 811,780.47

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I.C.A Health Insurance

$ 41,676.16

785.27

52L38

_

794.50

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Tuition and Scholarships Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous

$ 43, 777.31
$ 2,293.97 3,813.16 437.30 3,906.06 3,564.04 6,087.28 225.00
761,894.14 201.58
2,751.43
294.90

Total Operating Expense Total Governmental Costs Excess of Revenues over Expenditures..

785,468.86 $ 829,246.17 (--)17,465. 70

$ 811,780.47

I '4fe BBBHOBMB

nWMBnHHBUMBBM^^BaHnSinMinHHH^HMBII^BnDi

GEORGIA STATE SCHOLARSHIP COMMISSION

247

FINANCIAL CONDITION
The Georgia State Scholarship Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $51,485.67. The $51,485.67 cash balance was pledged to liquidate accounts payable in the amount of $697.28.
After providing for payment of accounts payable for reserves of $47,080.00 for scholarships and $(--)996.22 for Private Trust and Agency Funds due at June 30, 1968, the Georgia State Scholarship Commission ended the year under review with a surplus of $4,704.61, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Georgia State Scholarship Commission provided for expenditures totaling $824,660.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation Other Revenues Retained

Budgeted

Actual

Over (--) Under

$ 824,660.00 $ 810,438.00 $(--)14,222.00

.00

1,342.47

1,342.47

$ 824,660.00 $ 811,780.47 $(--)12,879.53

EXPENDITURES Personal Services Operating Expense Scholarships

$ 45,201.19 29,458.81 750,000.00

43, 777.31 $(--) 1,423.88

23,574. 72 (--) 5,884.09

761,894.14

11,894.14

$ 824,660.00 $ 829,246.17 $ 4,586.17

Excess of Revenues over Expenditures..

-)17,465. 70 $(--)17,465. 70

248

GEORGIA STATE SCHOLARSHIP COMMISSION

It will be noted from the above statement that the Commission, in presenting its budget did not include the revenue it was to receive from interest on repayments of scholarships. All revenue anticipated should have been included in the budget, or reported to the Budget Bureau by budget amendment after the additional revenue was received.
The personal services and operating expense categories of the budget were underspent; however, the grant for scholarships category of the budget was overspent by $11,894.14. This excess should have been presented to the Budget Bureau and to the Fiscal Affairs Committee of the General Assembly by budget amendment for approval, with a statement that they were paid from funds reserved for that purpose at the end of the previous period and did not require additional revenue.
Attention is called to Section 53, Act No. 47 (H.B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H.B. No. 960) of the 1968 Session of the General Assembly, approved March 8, 1968, which is quoted hi the unit report.
In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committees of the anticipated additional revenue and expenditures violated the section of the Appropriations Act.
GENERAL
Membership of the Board of Directors of the Georgia State Scholarship Commission on June 30, 1968, is listed in the unit report. Those individuals also constitute the Board of Directors of the Georgia Higher Education Assistance Corporation and are members of the Georgia Higher Education Assistance Committee.
Mr. Donald E. Payton, Executive Director of the Georgia State Scholarship Commission, is bonded in the amount of $25,000.00.

^^^1

GEORGIA TECHNICAL SERVICES PROGRAM
BALANCE SHEET JUNE 30, 1968 ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable U. S. Department of Commerce
Total Current Assets

249
$ 217,893.01 35,734.92
$ 253,627.93

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable

$ 7,117.58

RESERVES

For Federal Planning Funds

_._$ 32,358.66

For Units of University System--Projects in Progress. 205,569.20

237,927. 86

SURPLUS Surplus Total Current Liabilities, Reserves and Surplus

8,582.49 $ 253,627.93

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Adjustment--Accounts Payable July 1, 1967 Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Increase in Reserve

$

o. 00

402.58 209,055.90 $ 209,458. 48
200,875.99

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 8, 582.49

250

GEORGIA TECHNICAL SERVICES PROGRAM

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968
REVENUES STATE FUNDS
Appropriation Allotments Transfer--Regents of the University System of Georgia

$ 300,000. 00

FEDERAL FUNDS Grants--Treasurer of the United States
DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

139,552.14
__ 3 793 65 $ 443 345 79

PERSONAL SERVICES

EXPENDITURES

Salaries, Wages, Per Diem and Fees Employer's Contributions for
F.I.C.A

$ 54,704.47 1,290.73

Total Personal Services.

$ 55,995.20

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Tuition and Scholarships Equipment Purchases Contracts with State Agencies Other Operating Expense
Miscellaneous.

$ 2,612.41

789.90

_ _

37.98

1 445.67

534. 86

6,787.55

325.00

2 255 15

158,914.55

4 591 53

Total Operating Expense Total Governmental Costs Excess of Revenues over Expenditures.

178,294. 69 $ 234,289.89
209,055.90

$ 443,345. 79

%-

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GEORGIA TECHNICAL SERVICES PROGRAM

251

FINANCIAL CONDITION
The Georgia Technical Services Program ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $217,893.01 and accounts receivable in the amount of $35,734.92. The total assets of $253,627.93 were pledged to liquidate accounts payable in the amount of $7,117.58 and the reserves of $32,358.66 for Federal Planning Funds and $205,569.20 for Units of the University System for projects in progress.
After providing for payment of accounts payable due at June 30, 1968, and providing the reserves necessary, the Georgia Technical Services Program ended the year under review with a surplus of $8,582.49, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Georgia Technical Services Program provided for expenditures totaling $594,303.00. Cost of employer's contribution for social security was allocated in the budget to the operating expense category. This item is classified more properly under personal services and has been so presented in the attached schedules. Adjustment has been made for the above item, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES
State Appropriation Other Revenues Retained

Budgeted Actual

Over (--) Under

$ 300,000.00 $ 300,000.00 $

0.00

294,303.00 143,345. 79 (--)150,957.21

$ 594,303.00 $ 443, 345. 79 $(--)150,957.21

EXPENDITURES
Personal Services Operating Expense Technical Services Act--
Program Grants

$ 64,040.73 $ 55,995.20 $(--) 8,045.53 64,574.27 19,380.14 (--) 45,194.13
465,688.00 158,914.55 (--)306,773.45

$ 594,303.00 $ 234,289.89 $(--)360,013.11

Excess of Revenues over Expenditures..

$209,055.90 $ 209,055.90

252

GEORGIA TECHNICAL SERVICES PROGRAM

GENERAL
Members of the Executive Committee and Advisory Council of the Georgia Technical Services Program are listed in the unit report.
Mr. James A. Blissit, Treasurer of the Board of Regents of the University System of Georgia in the period under review, served 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 in the period under review will be found in the unit report of that unit.

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HIGHER EDUCATION FACILITIES COMMISSION

253

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS
Cash in Banks Budget Fund

ASSETS

$ 25,151.10

LIABILITIES AND SURPLUS

CURRENT LIABILITIES
Accounts Payable Carithers-Wallace-Courtenay WilliamE. Hudson Xerox Corporation

$

75.42

12.45

75.00

Regents of the University System of GeorgiaInitial Operating Funds

$ 162.87 15,000.00 $ 15,162.87

SURPLUS Surplus Total Current Liabilities and Surplus

9,988.23 $ 25,151.10

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968
BALANCE JUNE 30, 1968 (To be Retained for Operations)

$ 10,000.00
(--) 11.77 $ 9,988.23

J
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254

HIGHER EDUCATION FACILITIES COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

FEDERAL FUNDS Federal Revenue Allotments

REVENUES

...$ 96,853.31

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees
OPERATING EXPENSE Travel Expense.. Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Equipment Purchases
Total Operating Expense
Total Governmental Costs.. Excess of Revenues over Expenditures..

$ 91,449.70
$ 1,205.22 471.43 41.95 884.95 306.50
2,296.51 208.82
5,415.38
$ 96,865.08 (--) 11.77
S 96.853.31

BBUHHmHBHi

HIGHER EDUCATION FACILITIES COMMISSION

255

FINANCIAL CONDITION
The Higher Education Facilities Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $25,151.10. The cash balance was pledged to liquidate accounts payable in the amount of $15,162.87.
After providing for payment of accounts payable due at June 30, 1968, the Higher Education Facilities Commission ended the year under review with a surplus of $9,988.23, which represents Federal funds available with which to meet operating costs of the Commission in the next fiscal year.

ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The Higher Education Facilities Commission is Federally funded, and a budget is not submitted to the State Budget Bureau.

Actual revenues and expenditures of the Commission were as follows:

REVENUE Treasurer of the U. S

$ 96,853.31

EXPENDITURES Personal Services Operating Expense
Excess of Revenues over Expenditures

$ 91,449. 70 5,415. 38
$ 96,865.08
$(--) 11. 77

GENERAL
Membership of the Higher Education Facilities Commission is listed in the unit report.
After the close of the period, surety bond was executed for William E. Hudson as Secretary of the Higher Education Facilities Commission in the amount of $10,000.00. After close of the period, surety bond was executed for William N. Perry as Acting Treasurer of the Higher Education Facilities Commission in the amount of $10,000.00.

256

STATE MEDICAL EDUCATION BOARD

BALANCE SHEET

JUNE 30, 1968 ASSETS

CURRENT ASSETS
Cash in Bank Budget Fund Private Trust and Agency Funds
Total Current Assets

$ 10,418.37 9.20
$ 10,427.57

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVE Private Trust and Agency Funds For U.S. Income Tax
SURPLUS Surplus Total Current Liabilities, Reserves and Surplus

$ 415.85
9.20 10,002.52 $ 10,427. 57

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report ADD Excess of Revenues over Expenditures For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury_

$ 9,396.40
10,002.52 $ 19,398. 92
9,396.40

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 10,002.52

-''-. 'lit.

STATE MEDICAL EDUCATION BOARD

257

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Lapsed Funds

$ 177,500.00 (--) 41,101.00

Total State Funds

$ 136,399.00

DEPARTMENTAL FUNDS Interest Earned Total Revenues

23,279. 39 $ 159, 678.39

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees
OPERATING EXPENSE
Travel Expense Supplies and Materials Communications Publications, Publicity and Printing Insurance and Bonding Tuition and Scholarships Equipment Purchases Other Operating Expense
Miscellaneous
Total Operating Expense
Total Governmental Costs
Excess of Revenues over Expenditures

$ 9,872. 01

$

95.70

434.03

421.48

89.00

100.00

138,283.15

378.12

2. 38

139,803. 86 $ 149,675. 87
10,002.52 $ 159,678. 39

^m

258

STATE MEDICAL EDUCATION BOARD

INTRODUCTION
The State Medical Education Board was created by Amendment to the State Constitution, as proposed in Resolution No. 32, approved February 21, 1951, for the purpose of providing loans and scholarships to students desiring to study medicine and to engage in the practice of medicine. Membership of the State Medical Education Board at June 30, 1968, is quoted in the unit report.
Mr. Henry G. Neal, Secretary of the Board of Regents of the University System in the period ended June 30, 1968, served as Secretary and Treasurer of the Medical Education Board, as provided in the Act creating the Board.

FINANCIAL CONDITION
The State Medical Education Board ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $10,427.57. The cash balance was pledged to liquidate accounts payable in the amount of $415.85 and Private Trust and Agency Funds of $9.20 for U.S. Income Tax withheld. After providing for the payment of accounts payable and U.S. Income Tax withheld, the State Medical Education Board ended the year under review with a surplus of $10,002.52, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the State Medical Education Board provided for expenditures totaling $177,500.00. A comparison of budgeted revenues and expenditures to actual revenues and expenditures is as follows:

REVENUES State Appropriation Other Revenues Retained

Budgeted Actual

Over (--) Under

$ 177,500.00 $ 136,399.00 $(--)41,101.00

.00 23,279.39

23,279. 39

$ 177,500.00 $ 159,678.39 $(--) 17,821. 61

EXPENDITURES Personal Services Operating Expense Scholarships

$ 12,048.00 $ 9,872.01 $(--) 2,175.99 4,712.00 1,520.71 (--) 3,191.29
160,740.00 138,283.15 (--)22,456.85

$ 177,500.00 $ 149,675. 87 $(--) 27,824.13

Excess of Revenues over Expenditures..

$ 10,002.52 $ 10,002.52

I ifc: I

STATE MEDICAL EDUCATION BOARD

259

GENERAL
The amendment to the State Constitution which created the State Medical Education Board is quoted in part in the unit report.
Upon agreement for a scholarship recipient to refund or repay his scholarship by making cash payments the bookkeeper for the State Medical Education Board calculates the interest due at 4% from the date of each payment to the recipient, thereby arriving at the amount of interest accumulated on the recipient's scholarship.
In the period under review, initial payments on scholarships were applied to accumulated interest, since it is the practice to apply loan payments on accumulated interest until accumulated interest on each loan has been liquidated.
Schedule of scholarships reflects amount refunded in service for those individuals repaying their loans by the practice of medicine in designated communities. Amounts shown were taken from records available in the office of the State Medical Education Board. The status of each individual repaying by practice should be reviewed at regular intervals and appropriate entry made on each individual's ledger card indicating the amount of credit earned at the close of each fiscal year.
The employees of the State Medical Education Board are also employees of the Board of Regents with salaries paid by the Board of Regents. Reimbursements are made to the Board of Regents for that portion of each employee's time devoted to duties of the State Medical Education Board.
Mr. Henry G. Neal, Secretary-Treasurer of the Board, is bonded in the amount of $10,000.00.

260

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

BALANCE SPIEET

JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Banks Budget Fund Public Trust Funds Private Trust and Agency Funds

$ 653,552.13 23,294.58 2,503.61 $ 678,350.32

Investments

Budget Fund

U. S. Treasury Certificates and Certificates of

Deposit

$2,005,497.88

Porter Fund--Restricted

Certificate of Deposit

48,502.12

Public Trust Funds

Student Notes

4,518.27

2,058,518.27

Accounts Receivable

Georgia Education Authority (University)

Projects J-24, J-25

$ 335,187.16

Georgia Higher Education Facilities Commission- 15,000.00

350,187.16

Total Current Assets

$3,087,055.75

LIABILITIES, RESERVES AND SURPLUS

LIABILITIES

Accounts Payable, Contracts, and Purchase

Orders Outstanding

$ 212,511.04

Authority Lease Rentals--Georgia Education

Authority (University)

(--) 166.00

Grants Payable-- (Dormitory Fund)

52,290. 59 $ 264,635.63

RESERVES

For Accounts Receivable--Georgia Higher

Education Faculties Commission

-$ 15,000.00

For Plant Fund

Architects' Fee Account

38,961.17

For Porter Fund--Restricted

48,503.12

For HEFA Construction Proj ects

.06

For Insurance Funds

2,676,357.95

For Graduate Education

13,118. 34

For Public Trust Funds

27,812. 85

For Private Trust and Agency Funds

Group Insurance

$(--) 63.99

Boiler and Auto Insurance

213. 71

Regents' Fund

353.89

Chancellor's Fund

3,000.00

2,503.61

2,822,256.10

SURPLUS Surplus..

164.02

Total Liabilities, Reserves and Surplus-

$3,087,055. 75

aUMKS?BHHmini^^^^^HBaraMMallMMN

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

261

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report

_$ 20,443.47

DEDUCT Accounts Receivable July 1, 1967--Adjustment,

(--) 402.58

ADD

Refunds: Computer Service Contract

Ga. Institute of Technology...__$ 35,000.00

Medical College of Georgia

15,000.00

University of Georgia

30,000.00 $

$ 80,000.00

20,040. 89

Discounts

Accounts Payable Overstated

July 1, 1967

Computer Service

$ 13,292. 68

Ga. Institute of Technology-

Indexing

5,497. 96

Dr. Goglia--Research Study.

3,250. 01

Williams Printing--Systems

Summary

4, 687. 00

26.12 26, 727. 65

Decreases--Increases in Reserves

Insurance Account

$1,798,702.70

Architects' Fee Account

121,243.37

Porter Trust Fund

1,100.00

Graduate Educ. for Negroes (--)3,932. 71

HEFA Construction Projects._. (--) .20

1,917,113.16

2,023,866.93

ADD
Excess of Revenues over Expenditures For Year Ended June 30, 1968

$ 2,043, 907. 82 (--)2,043,743. 80

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

164.02

262

REGENTS OF THE UNIVERSITY SYSTEM OP GEORGIA

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Budget Amendments Lapsed Funds Transfers--Georgia Technical Services Program

$ 102,009,000.00
4,500.00 (--)1,336,540.00
(--) 300,000.00

Total State Funds

$ 100,376,960.00

FEDERAL FUNDS

Grants--U. S. Government

Higher Education Facilities Act

.

4,397,698.00

DEPARTMENTAL FUNDS Interest Earned Earnings from Services
Total Departmental Funds
Total Revenues

$ 170,545,42 968,509.01
1,139,054.43
$ 105,913,712.43

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

263

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

$

Employer's Contributions for

F.I. C.A

Group Insurance

691,586.39
13,074.63 263.82

Total Personal Services

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance and Bonding

Tuition and Scholarships...

_

Equipment Purchases

Grants

To Units of University System

To DeKalb Junior College..

Other Operating Expense

Southern Regional Education Board

Graduate Education for Negroes

Porter Fund--Restricted

Dabney & Associates--Appraisal

Miscellaneous

$

37,273.93

17,650.49

16,761.73

29,032.03

823.69

23,210.53

11,333.36

605,022.00

200,000.00

30,287.19

88,620,462.00 757,300.00

59,000.00 131,067.29

1,100.00 1,951.32

704,923.84

Total Operating Expense

_.

$ 90,542,275.56

CAPITAL OUTLAY

Lands, Bldgs. and Permanent Improvements

Personal Services

$

Contracts

121,243.37 4,732,853.46

Total Capital Outlay AUTHORITY LEASE RENTALS
Georgia Education Authority (University)...

4, 854,096. 83 11,856,160.00

Total Governmental Costs Excess of Revenues over Expenditures

$ 107,957,456.23 (--)2,043,743.80

$ 105,913,712.43

MHHMHBH

^fa

264 REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
FINANCIAL CONDITION
The Regents of the University System of Georgia ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $678,350.32, investments of $2,058,518.27, and accounts receivable of $350,187.16 making a total of $3,087,055.75 in current assets.
The $3,087,055.75 current assets were pledged to liquidate accounts payable and purchase orders outstanding, including grants payable totaling $264,635.63, and to provide $2,822,256.10 for the reserves.
The Regents of the University System of Georgia finished the year under review with a surplus of $164.02 after providing the funds to meet current obligations and reserves as shown above. This surplus is to be returned to the State's General Fund.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Regents of the University System of Georgia includes the operation of the Central Office as well as Organized Research, Extension, Teaching Institutions, Grants to Junior Colleges, and Other Activities. Separate audit reports will be made for the various units of the University System including research and extension activities. Thus after completion of audits of all pertinent units and activities, a consolidated report will be published which will reflect a comparison of approved budget revenues and expenditures to actual revenues and expenditures for all operations of the Regents of the University System of Georgia.
However, that portion of the total approved budget for the Regents of the University System of Georgia applicable to Regents Central Office operation, Southern Regional Education Board, Graduate Education for Negroes, Grants to DeKalb Junior College, Regents Scholarships and Authority Lease Rentals paid directly to the Georgia Education Authority (University) provided for expenditures total $17,173,836.00.
Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

265

Budgeted

Actual

Over (--) Under

REVENUES

State Appropriation

Central Office Operations . $ 738,000.00

Sou. Regional Educ. Boards 75,000.00

Grad. Educ. for Negroes __. 200,000.00

Grants to DeKalb College^ 810,000.00

Regents Scholarships

200,000.00

Authority Lease Rentals^- 13,140,000.00

Other Revenue Retained

Central Office

10,836.00

HEFA Construe. Projects.

.00

Interest Earned--

Insurance Account

.00

Insurance Fees--Units of

University System

.00

Ga. Educ. Authority

(University)

Spec. Projects J-24, J-25.

.00

$15,173, 836. 00

Funds on Hand July 1, 1967,

Budgeted Ins. Account

2,000,000.00

749,038.00 59,000.00 135,000.00 757,300. 00 200,000.00 11, 856,160. 00

$

11,038.00

(--) 16,000.00

(--) 65,000.00

(--) 52, 700.00*

.00

(--)1,283, 840.00*

5.00 (--) 10, 831.00

4, 397, 698. 00

4, 397,698. 00

170, 545. 42

170, 545.42

633, 316. 85

633, 316. 85

335, 187. 16

335,187.16

19,293,250. 43 $ 4,119,414. 43

. 00 (--)2,000,000.00

$17,173,836.00 $ 19,293,250.43 $ 2,119,414.43

EXPENDITURES

Central Office

Personal Services

$ 614,936.00

Operating Expense

133,900.00

Sou. Regional Educ. Board. 75,000.00

Grad. Educ. for Negroes

200,000.00

Grants to DeKalb College

810,000.00

Regents Scholarships

200,000.00

Authority Lease Rentals 13,140,000.00

Ins. Premiums for Units of

University System

.00

Porter Trust Fund

.00

Outlay

Architects' Fees, HEFA and

Spec. Construe. Projects

.00

704, 923. 84 170,749. 80 59,000.00 131,067.29 757,300.00 200,000. 00 11,856,160.00

89,987.84
36,849.80
(-) 16,000.00 (-) 68,932. 71 (-) 52,700.00*
.00
)1,283,840.00*

602,596.47 1,100.00

602,596.47 1,100.00

4, 854,096. 83

4,854,096.83

$15,173, 836.00 $ 19,336,994.23 $ Funds on Hand July 1, 1967,
Budgeted--Included in

Grants to Units of the University System

2,000,000.00

2,000,000. 00

$17,173,836.00 $ 21,336,994.23 $

4,163,158.23
.00 4,163,158.23

Excess of Revenues over Expenditures

$(--)2,043,743. 80 $(--)2,043,743.80

(*) Appropriation lapsed at June 30, 1968.

266

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

Of funds budgeted for Southern Regional Education Board, $16,000.00 was not paid to that organization and of funds budgeted for Graduate Education for Negroes $65,000.00 was not used for that purpose. Of this total of $81,000.00, the Central Office received $11,038.00 for operations, and the remainder of $69,962.00 was included in funds transmitted to Units of the University System and is included in grants to Units of the University System.
It is very evident from the foregoing statement that the budget and amendments thereto filed by the Regents of the University System of Georgia did not include all of its anticipated revenue, and as a result the expenditures made from this additional revenue caused an over expenditure in various categories of the budget. The transfer of funds from one project to another, or from one object classification to another must have approval of the Fiscal Affairs Subcommittee of the General Assembly.
Attention is called to Section 53, Act No. 47 (H. B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly, approved March 8, 1968, which is quoted in the unit report.
In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committees of the anticipated additional revenue and expenditures violated the section of the Appropriations Act.
The Central Office of the Board of Regents of the University System maintains an Allotment Account into which all State Appropriated funds are deposited. In the period ended June 30, 1968, in addition to State Funds deposited, $2,000,000.00 was diverted to the Allotment Account from the Insurance and Hazard Reserve Fund. Revenues and expenditures of the Allotment Account are listed below:

REVENUE Appropriation State Funds
Board of Regents of the University System of Georgia Eugene Talmadge Memorial Hospital

$ 96,731,500.00 5,282,000.00

Lapsed Funds at June 30, 1968 Grants to DeKalb Junior College Authority Lease Rentals,

$ 102,013,500.00

$ 52,700.00 1,283,840.00

1,336, 540.00

To Georgia Technical Services Program Insurance Reserve Funds Diverted to Allotment Account.

$ 100,676,960.00
. (--) 300,000.00 2,000,000.00

$ 102,376,960.00

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

267

EXPENDITURES

To Central Office--For Operations

$ 749,038.00

--For Southern Regional

Education Board

59,000.00

To Graduate Education Account--For Negroes. 135,000.00

To Units of University System for

Regents' Scholarships

200,000.00

To DeKalb College--Grants to Junior College.. 757,300.00

To Georgia Education Authority (University)

For Authority Lease Rentals

11,856,160.00 $

13,756,498.00

Grants To Units of University System For Operations For Authority Lease Rentals For Special Allotment--Const. Debt For Capital Outlay...

$78,014,432.00 1,816,030.00 8,000.00 3,500,000.00

$83, 338,462. 00 For Eugene Talmadge Memorial Hospital. . 5,282,000.00 88,620,462.00

$ 102,376,960.00

GENERAL
The Southern Regional Education Board was created in 1949, replacing the Regional Council of Education, which was incorporated in 1948. The purpose of this Board is to assist States, Institutions and Agencies concerned with higher education to advance knowledge and to improve the social and economic level of the region by means of interstate collaboration in the support, expansion or establishment of regional services or schools for graduate, professional and technical education.
Members of the Southern Regional Education Board are listed in the unit report.
In the fiscal year ended June 30, 1967, $59,000.00 was paid by the Regents of the University System to the Southern Regional Education Board, of which $23,000.00 was for Administrative expense, $31,500.00 for fourteen medical students at Meharry Medical College and $4,500.00 for three students in veterinary medicine at Tuskegee Institute. Disbursements to the Board for the students are not considered as scholarships, but are to relieve the respective students of out-of-state fees in those cases where the State is without facilities in a given field.
Expenditures by the Regents of the University System in the fiscal year ended June 30, 1968, for graduate education for Negroes amounted to $131,067.29. A list of these disbursements is on file in the office of the State

268

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

Auditor, showing the name and address of the student, the college or university attended, college degree and amount of expenditure for each student.
The Graduate Education for Negroes' activity was begun in the fiscal year ended June 30, 1944, and expenditures for this program since its beginning through June 30, 1968, amounted to $3,943,016.95, distributed by years, as listed in the unit report.
Under provisions of Article VII, Section I, Paragraph II of the Constitution of the State of Georgia as amended (Georgia Laws 1957), the Board of Regents of the University System of Georgia, in the period under review, was allotted $200,000.00 for Regents Scholarships.
The total of $200,000.00 was paid to units of the University System. Analysis of Regents Scholarships shows the amount paid to each unit of the University System. Individual units of the University System, under the terms of the scholarship program, issued checks to each scholarship recipient enrolled at each specific institution. A list of students receiving scholarship aid should be maintained by the office of the Comptroller at each unit of the University System.
Rent disbursements to the Georgia Education Authority (University) represent rents paid by the Regents on buildings being erected and to be erected at the various units of the University System by the Authority and leased to the University System by the Authority.
In the year ended June 30, 1968, $633,316.85 was collected from units of the University System for fire insurance and other insurance premiums, and $170,545.42 interest was earned on funds invested. From the amount collected and the balance of $4,475,060.65 on hand at the beginning of the period, $2,000,000.00 was diverted to the Allotment Account for units of the University System, $602,596.47 was paid for insurance premiums and $335,155.66 for Projects J-24 and J-25 at Georgia Southern College and Georgia Southwestern College (costs of these projects are to be reimbursed to the Insurance Fund by the Georgia Education Authority (University) upon completion of the projects.) The net excess of disbursements over receipts decreased the $4,475,060.65 balance in the Insurance Fund at the beginning of the fiscal year to $2,341,170.79 on June 30, 1968. $23,157.13 received from insurance companies for fire and other losses was transferred to the units of the University System.

Outlay disbursements for lands, building and improvements in the year ended June 30, 1968, included $983,314.98 for architects' fees and engineering services, a refund of $862,071.61 from the Georgia Education Authority

H^HNHH^^B^MfliwI nHBHRni

taBBH^BHDHMI

REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA

269

(University) for advance payments to architects and engineering firms in this and prior years thereby leaving net expenditures for architects' fees and engineering services of $121,243.37. $4,397,697.80 was paid to the Georgia Education Authority (University) for construction projects under the Higher Education Facilities Act. The expenditure of $335,155.66 listed above in the expenditures of the Insurance Fund is shown on the Statement of Revenues and Expenditures as an outlay expenditure, making total outlay expenditures of $4,854,096.83.
In the period under review, $88,620,462.00 was expended in grants to Units of the University System and $757,300.00 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 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 $100,000.00. James A. Blissit was bonded for $10,000.00 as Treasurer of the Board of Regents of the University System of Georgia. On file and presented for examination is schedule bond covering all employees of the University System for $100,000.00 each. On file and presented for examination is comprehensive dishonesty, disappearance and destruction bond applicable to "Board of Regents of the University System including all educational institutions and other locations now or hereafter under their control."

270

TEACHERS' RETIREMENT SYSTEM(*)

BENEFIT FUND AND EXPENSE FUND

STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 1968

WITH COMPARATIVE FIGURES FOR 1967

ASSETS
Benefit Fund Cash Due from State Treasurer Investments, at cost (Notes 1 and 2) U. S. Government and corporate bonds (quoted market $257,565,757.18-- par value $295,486,823.19) Preferred and common stocks (quoted market $118,007,333. 38) Note and mortgage receivables (secured) Other
Total investments
Total Benefit Fund Expense Fund
Cash in Bank Due from State Treasurer

1968

1967

$ 6,582,846.87 .00

5,636,757. 87 124,619.19

283,571,471.73 254,312,002.45

97,935,892. 63 73,002,964.84

17,242,145.25 18,686,666.28

230,000.00

225,000.00

$398,979,509.61 $346,226,633. 57

$405,562,356.48 $351,988,010. 63

4,737.18 5,810.00

5,478.15 114,448.67

$405,572,903. 66 $352,107,937.45

LIABILITIES

Benefit Fund Due to State Treasurer

-$ 480,174.10

Fund Balance

Members' contributions and interest thereon. 137,655,974.18

Pension accumulation (Note 3)

267,426,208.20

$

0.00

119,049,570. 42 232,938,440.21

Total Fund Balance

..$405,082,182.38 $351,988,010.63

Total Benefit Fund Expense Fund--Fund Balance

$405,562,356.48 $351,988,010.63

10,547.18

119,926.82

$405,572,903. 66 $352,107,937.45

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 Audit's Annual Report.

HHMttMBlBm

TEACHERS' RETIREMENT SYSTEM

271

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

$28,152,686.00 (--) 444,718.00
$ 27,707,968.00

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

$

Employer's Contributions for

Retirement..

F.I. C.A

Health Insurance

209,000.55
8,325.52 4,115. 06 2,400.00

Total Personal Services

$ 223,841.13

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Direct Benefits Assessments by State Agencies Equipment Purchases Contracts with State Agencies. _ Other Operating Expense Miscellaneous

$

1,900.44

7,066.91

1,379.01

8,442.49

1,027.62

1,185.59

715.00

27, 449,148.67

376.53

9,234.19

112,834.29

195. 77

Total Operating Expense

27,593,506.51

Total Governmental Costs Excess of Revenues over Expenditures

$ 27,817.347.64 (--) 109,379.64

$ 27,707,968.00

272

TEACHERS' RETIREMENT SYSTEM

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

(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 determined 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 appropriation received from the State of Georgia. The resulting account receivable or payable is based on a calculation of matching funds (recorded on a cash basis) on reported salaries for the year.
Bonds are stated at cost which does not give effect to any amortization of premium or discount. The premium or discount is included in net gain or loss on sale of investments upon the ultimate disposition of the bonds. Accrued interest on bonds purchased is charged directly against interest income at the time of the purchase. Interest is recorded as interest income when received.
Furniture, furnishings and equipment have not been capitalized in accordance with established practice of the System.

(2) Investment Policy
The Board of Trustees has established an overall investment policy designed to increase the yield of the bond portfolio. Based upon certain bond transactions, aggregate income computations to the earliest maturity date

BaaHnnB

TEACHERS' RETIEEMENT SYSTEM

273

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

of either the bonds sold or purchased which averaged approximately 16 years, the transactions will result in a net increase in return to the fund of over $840,000 or approximately $52,500 per year. Bonds in the face amount of approximately $27,600,000 were sold and bonds with a higher yield or quality in approximately the same face amount were purchased. Losses resulting from the sale of the above bonds are reflected in net losses on sales of investments in the accompanying statements. The current year's losses on the above bond transactions were due to adverse market conditions resulting from higher interest rates on bonds and not from a weakening in the quality of bonds held by the fund.
"Extraordinary decrease in book value of long-term investments upon conversion from lower to higher yield investments" for 1967 in the amount of $2,139,087.47 has been reclassified to conform with statement presentation adopted in 1968.

(3) Fund Balance--Pension Accumulation
The authorizing legislation provides that at least in every five-year period the consulting actuary shall make an actuarial investigation into the mortality, service, and compensation experience of the members and the beneficiaries of the Retirement System. The latest actuarial investigation of the System was conducted as of June 30, 1964.
At June 30, 1965, the liability for future benefits to covered employees (as computed by the System's consulting actuaries) exceeded the pension accumulation fund balance by $284,393,348.00. The established rate of contributions includes a provision for prior service cost. An actuarial valuation as of June 30, 1968 is presently in process.

274

EMPLOYEES' RETIREMENT SYSTEM(*)

STATEMENT OF ASSETS AND LIABILITIES

JUNE 30, 1968

WITH COMPARATIVE FIGURES FOR 1967

ASSETS

1968

1967

Benefit Fund

Cash

$ 63,313.03 $ 22,755.96

Temporary investment of cash--U. S. Govt.

securities, at cost (par value $1,875,000.00,

1968; $2,175,000.00, 1967)

1,858,619.43 2,154,386.04

Accounts receivable (Note 2)

833,995. 92 1,054,515.96

Investments, at cost (Note 1)

U. S. Government and corporate bonds

(quoted market $67,008,101.53--par value

$81,447,699. 36, 1968; $60,676,287. 87 and

$68,492,999.32, respectively, 1967)

80,544,462. 63 68,476,151.23

Common stocks (quoted market $36,006,472.50,

1968; $25,392,793.87, 1967)

28,163,979.42 20,439,633. 57

Mortgages

9,928,465.65 11,633,095.35

Other

403,306.57 3,629,911.39

Total investments

$119,040,214.27 $104,178,791.54

Total Benefit Fund.

.$121,796,142.65 $107,410,449.50

Administrative Expense Fund Cash Due from Benefit Fund

$

0.00 $ 96,450.45

84,796.40

.00

Total Administrative Expense Fund

$ 84,796.40 $ 96,450.45

Social Security Trust Fund

Cash

__$

Temporary investment of cash--U. S. Govt.

securities, at cost (par value $440,000.00, 1968;

$150,000.00,1967) (Note 1)

Due from Social Security Administrator (Note 3).

Investments--Savings Certificates and Accounts

24,456.88 $
441,034.38 110.30
711,366.64

127,189.37
148,645.50 13,985.37
897,055.16

Total Social Security Trust Fund

$ 1,176,968.20 $ 1,186,875.40

Employees' Retirement System--Adminis. for

Georgia Legislative Retirement System

Cash

$

Investments--bonds and stocks, at cost

(quoted market $242,187.50)

69,434.95 $ 250,791.39

113,200.00 .00

Total Ga. Legislative Retirement System.$ 320,226.34 $ 113,200.00

Trial Judges and Solicitors Retirement System

Cash..-

$

11,863.82 $

0.00

$123,389,997.41 $108,806,975.35

See accompanying notes to financial statements. (*) From Audit Report by Peat, Marwick, Mitchell & Co., Accountants and
Auditors. Note: Classifications and distributions have been changed for purposes of the
Department of Audit's Annual Report.

EMPLOYEES' RETIREMENT SYSTEM(*)

275

STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 1968

WITH COMPARATIVE FIGURES FOR 1967

LIABILITIES

Benefit Fund

Due to State Employees'Assurance Dept

$

Earnest money on loan commitments (Note 5)..

Due to Administrative Expense Fund

1968
340,478.49 $ 43,096.00 84,796.40

1967
234,090.82 43,096.00
00

Fund Balance

$ 468,370.89 $ 277,186.82

Members' contributions and interest thereon. 37,462,910. 80 32,999,550.36

Pension accumulation (Note 6)

83,864,860.96 74,133,712.32

Total Fund Balance

$121,327, 771. 76 $107,133,262. 68

Total Benefit Fund

_.$121,796,142.65 $107,410,449.50

Administrative Expense Fund
Withheld for taxing authorities and others $ Fund Balance

953.50 $ 83,842.90

4,364.04 92,086.41

Total Administrative Expense Fund

$

Social Security Trust Fund

Deposits to secure Social Security coverage

(Note 4)

$

Fund Balance--contribution and contingency.

84,796.40 $
364,369.24 $ 812,598.96

96,450.45
584,410.30 602,465.10

Total Social Security Trust Fund

$ 1,176,968.20 $ 1,186,875.40

Employees' Retirement System--Adminis. for

Georgia Legislative Retirement System

Fund Balance

Members'contributions

$

Pension accumulation (Note 6)

128,541.00 $ 191,685.34

13,200.00 100,000.00

Total Ga. Legislative Retirement System__$

Trial Judges and Solicitors Retirement System

Fund Balance

Pension accumulation (Note 6)

$

320,226.34 $ 11,863.82 $

113,200.00 0.00

$123,389,997.41 $108,806,975. 35

See accompanying notes to financial statements.
(*) From Audit Report by Peat, Marwick, Mitchell & Co., Accountants and Auditors.
Note: Classifications and distributions have been changed for purposes of the Department of Audit's Annual Report.

276

EMPLOYEES' RETIREMENT SYSTEM

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
DEPARTMENTAL FUNDS Contributions from Public Trust Funds

$346,409.88

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F. I. C. A Health Insurance
Total Personal Services

.$ 212,792. 66
11,853.35 7,669.45
3,172.00
$ 235,487. 46

OPERATING EXPENSE Travel Expense Supplies and Materials. Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 10,363.65 3,294. 86 642. 45 6,745.11 1,571.09 210.20 100. 00 74,407.17 200.74
74.34

97, 609. 61

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Equipment--new.
Total Governmental Costs Excess of Revenues over Expenditures

21, 556. 32
$ 354, 653.39 (--)8,243.51
$ 346,409. 88

Note: Classifications and distributions have been changed for purposes of the Department of Audit's Annual Report.

t^KtKmmmmi

EMPLOYEES' RETIREMENT SYSTEM

277

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

(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.
(3) The Trial Judges and Solicitors Retirement System was established by an Act of the General Assembly of Georgia during the 1968 Session for the purpose of providing retirement allowances and other benefits for trial judges and solicitors of the Superior Courts of Georgia, and the survivors and other beneficiaries thereof. The Trial Judges and Solicitors 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 receivable from four State Departments (see Note 2). The amount of the unfunded prior service contributions has not been established by departments and therefore the unfunded amount due from all departments has not been reflected in the books of account. Bonds are stated at cost which does not give effect to any amortization of premium or discount. The premium or discount is included in net gain or loss on sale of investments upon the ultimate disposition of the bonds. Accrued interest on bonds purchased is charged directly against interest income at the time of the purchase. Interest is recorded as interest income when received.

278

EMPLOYEES' RETIREMENT SYSTEM

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

Furniture, furnishings and equipment have not been capitalized in accordance with an established practice of the System.

(2) The System has a contract effective October 1, 1963 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, legislation in order to extend to employees of the State of Georgia, the political subdivisions of the State and to the dependents and 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.

(3) Due from Social Security Administrator
Overpayments made by groups were refunded to the local groups in the amount of $110.30 for which credit had not been taken with the Social Security Administrator.

(4) Deposits to Secure Social Security Coverage
In order to provide security against default, advance deposits are required for local systems covered under the Social Security Act. In addition to the $364,369.24 held by the System in cash, approximately $802,267.06 has been deposited by the local systems with various banking institutions with the Employees' Retirement System having power of attorney and $7,974.00 in securities were held by the System in its safe deposit box.

I^^^HMB

HHHHB mm

EMPLOYEES' RETIREMENT SYSTEM

279

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

(5) Earnest Money on Loan Commitments
$18,096.00 of this earnest money is being held for the 14th and 15th annual mortgage payments of the Sylvester-Worth County Industrial Development Corporation and $25,000.00 of the C. L. Chandler loan is being withheld pending rentals reaching a specified level.

(6) Fund Balance--Pension Accumulation
The authorizing legislation provides that at least every five-year period the consulting actuary shall make an actuarial investigation into the mortality, service and compensation experience of the members and the beneficiaries of the Employees' Retirement System of Georgia and the Georgia Legislative Retirement System. As of June 30, 1968, no actuarial investigation has been initiated for the Georgia Legislative Retirement System. The latest actuarial investigation of the Employees' Retirement System of Georgia was conducted in 1963.
The authorizing legislation of the Trial Judges and Solicitors Retirement Fund Act provides that the Board shall adopt such tables as it shall deem desirable to properly operate the fund after an actuarial investigation. As of June 30, 1968, no actuarial investigation has been initiated.
An actuarial valuation of the Employees' Retirement System of Georgia prepared by the System's consulting actuaries as of June 30, 1967 stated that the established rate of contributions from participating State agencies was sufficient to continue adequate funding of the System. The valuation does not reflect the actuarial liability for future benefits.

280

EMPLOYEES' RETIREMENT SYSTEM

STATE EMPLOYEES' ASSURANCE DEPARTMENT

STATEMENT OF ASSETS AND LIABILITIES JUNE 30, 1968

WITH COMPARATIVE FIGURES FOR 1967

ASSETS

1968

1967

Cash

$ 2,290.07 $ 6,199.59

Bonds (quoted, market $5,043, 780.00--par value

$5,950,000.00, 1968; $4,725,629.00 and $5,150,000.00,

respectively, 1967) (Note 1)

5, 866,346. 62 5,114,844.62

Unremitted insurance premiums collected by-

Employees' Retirement System of Georgia

(Notes land2)

340,478.49 234,090.82

$6,209,115.18 $5,355,135.03

LIABILITIES FundBalance (Note 3)

86,209,115.18 $5,355,135.03

See accompanying notes to financial statements.

BHHaHSHBHa

^^^H

EMPLOYEES' RETIREMENT SYSTEM

281

STATE EMPLOYEES' ASSURANCE DEPARTMENT

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

(1) Accounting Principles

(a) Authorizing legislation
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' Retirement 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.
Under the authorizing legislation, the department shall keep such data as shall be necessary for actuarial valuations of the funds maintained by the department. As of June 30, 1968, no actuarial valuations have been made.

(b) Operations
The accompanying financial statements have been prepared on the cash basis except that unremitted premiums received by the Employees' Retirement System of Georgia have been accrued.
Bonds are stated at cost which does not give effect to any amortization of premium or discount. The premium or discount is included in investment income upon the ultimate disposition of the bonds. Accrued interest on bonds purchased is charged directly against investment income at the time of the purchase. Interest is recorded as investment income when received.

(2) Unremitted Insurance Premiums Collected
The Employees' Retirement System of Georgia collects premiums from the insureds and remits these collections to the State Employees' Assurance Department. A charge to the State Employees' Assurance Department for administration expenses is deducted and interest is paid on the unremitted monthly balance.

282

EMPLOYEES' RETIREMENT SYSTEM

STATE EMPLOYEES' ASSURANCE DEPARTMENT

NOTES TO FINANCIAL STATEMENTS JUNE 30, 1968

(3) Fund Balance
According to the terms of the policies issued covering the lives of the members, coverage is provided on a monthly renewable term basis and no return premiums or cash value are stated in the policy. Since coverage is provided on a monthiy renewable term basis, technically no actuarial liability exists. However, the balance is held to provide for payments of benefits under the policy contracts outstanding.

EXECUTIVE DEPARTMENT

BUDGET BUREAU

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund Due from State Treasury

ASSETS

Total Assets

283
$ 4,695.49 6,235.76
$ 10,931.25

LIABILITIES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

...

SURPLUS Surplus

Total Liabilities and Surplus

$ 5,053.85
5,877.40 $ 10,931.25

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968

$

Adjustment to Accounts Payable July 1, 1967

$
5,736.10 141.30

o. 00 5,877.40

BALANCE JUNE 30, 1968....

$ 5,877.40

284

EXECUTIVE DEPARTMENT

BUDGET BUREAU

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 245,000.00 (--)36,377.58
$ 208,622.42

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F. I.C. A Health Insurance
Total Personal Services

$ 164,455.78
10,412.80 4,656.44 2,040.00
$ 181,565.02

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance andBonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 3,695.55

1,863.18

732. 97

3,088.13

6,033.22

1,560.19

__

292.00

272.27

2,647.29

1,136.50

21,321. 30

$ 202,886.32 5, 736. 10

$ 208,622.42

Sl^lBQ

HBBHHHI

EXECUTIVE DEPARTMENT

28c

BUDGET BUREAU

FINANCIAL CONDITION
The Budget Bureau ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $4,695.49 and due from the State Treasury the amount of $6,235.76, making total assets of $10,931.25. These assets were pledged to liquidate accounts payable in the amount of $5,053.85 due at June 30, 1968.
After providing for payment of accounts payable due at June 30, 1968, the Budget Bureau ended the year under review with a surplus of $5,877.40.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

The total approved budget for the Budget Bureau provided for expenditures totaling $245,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services expense and have been so presented in the attached statements. The above items totaled $17,000.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation

$ 245,000.00 $ 208,622.42 $(--)36,377.58

EXPENDITURES
Personal Services Operating Expense

$ 206,500.00 $ 181,565.02 $(--)24,934. 98 38,500.00 21,321.30 (--)17,178. 70

$ 245,000.00 $ 202,886.32 $(--)42,113.68

Excess of Revenues over Expenditures_

$ 5,736.10 $ 5,736.10

GENERAL
Mr. Wilson B. Wilkes, State Budget Officer, and all employees of the Budget Bureau are bonded in the amount of $50,000.00 by Public Employees' Blanket Bond.

Hl^M^HHHMMHI^^H^^Ml

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Bank

Budget Fund

_

Accounts Receivable

Due from State Treasury

Total Current Assets

287

$

560 24

1,747.25

$ 2,307.49

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ i 136.47

SURPLUS Surplus

1,171.02

Total Current Liabilities and Surplus

$ 2,307.49

Note: There is also a contingent liability of $11,572.61 due former Governor Herman E. Talmadge under provisions of the Act of the General Assembly approved March 12, 1953.

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report

___$

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968 Reimbursement from Federal Government for Fifty Per Cent
of Expense of Office of Highway Traffic Safety Coordinator for Year Ended June 30, 1967

261.81 909.21 4,933.65

DEDUCT Payment to State Treasury for Reimbursement
Received as Shown Above

$ 6,104. 67 4,933.65

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

$ 1,171.02

288

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Fiscal Affairs Committee Governor's Emergency Fund
Total State Funds

$ 550,000.00
(--)35,000.00 42,287.32
$ 557,287. 32

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

80.17 $ 557,367.49

EXECUTIVE DEPARTMENT

289

GOVERNOR'S OFFICE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 280,949.72
17,447. 72 8^706.70 4,464.00

Total Personal Services

$ 311,568.14

OPERATING EXPENSE

Travel Expense

$

Supplies and Materials

Repairs and Maintenance

Communications

Publications, Publicity and Printing

Rents

Insurance and Bonding

Assessments by State Agencies

_ _

Equipment Purchases

_

Other Operating Expense

Mansion Allowance

Extraordinary Expenses

Airplane Rental to other Departments

Governor's Dinner for Legislative Members

and Wives

Radio Production-"A Visit with the Governor".

Southern Regional Education Board

Other.-.

Miscellaneous

15,318.23 23,002.70 2,458.53 34,487.75 2,404.31 10,142.99
484.00 24. 70 8,338.32
37,500.00
38,955.31
11,530.86 15,201.22 28,000.00 15,053.03 1,988.19

Total Operating Expense

244, 890.14

Total Governmental Costs Excess of Revenues over Expenditures

$ 556,458.28 909. 21

$ 557,367.49

n^HMMMM

290

EXECUTIVE DEPARTMENT

GOVERNOR'S OFFICE

FINANCIAL CONDITION
The Governor's Office of the Executive Department ended the fiscal year on June 30, 1968, with $560.24 cash in bank and $1,747.25 due from the State Treasury, a total of $2,307.49. $1,136.47 is reserved to cover outstanding accounts payable, leaving a surplus of $1,171.02, which should be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Governor's Office provided for expenditures total $557,287.32. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriations Other Revenues Retained

$ 557,287.32 $ 557,287.32 $

.00

80.17

0.00 80.17

$ 557,287.32 $ 557,367.49 $

80.17

EXPENDITURES Personal Services Operating Expense Mansion Allowance

$ 313,618.42 $ 311,568.14 $(--)2,050.28

206,168.90 207,390.14

1,221.24

37,500.00 37,500.00

.00

$ 557,287. 32 $ 556,458.28 $(--) 829.04

Excess of Revenues over Expenditures....

909.21 $ 909.21

While the expenditures in the operating expense category exceeded budgeted allocations in the above schedule, the overall expenditures were $829.04 less than budget allocations. Recurrence of extraordinary expenditures in the Governor's office, as well as encumbrances being made in advance of purchase orders being obtained, could account for the over-expenditure in the operating expense category.

EXECUTIVE DEPARTMENT

291

GOVERNOR'S OFFICE

STATE REVENUE COLLECTIONS FUND
In the year ended June 30, 1968, the Governor's Office of the Executive Department collected $10.00 in extradition fees and the total State revenue collections in the amount of $10.00 were transferred to the State Treasury as required by law.

GENERAL
All employees of the Governor's Office were bonded for Blanket Position Bond.

,000.00 under

EXECUTIVE DEPARTMENT

GOVERNOR'S EMERGENCY FUND

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund

$ 2,000,000.00 (--)1,929,598. 37

Total Revenues

$

293 70,401. 63

EXPENDITURES Excess of Revenues over Expenditures

$

70, 401. 63

EXECUTIVE DEPARTMENT

295

OFFICE OF THE COORDINATOR OF HIGHWAY SAFETY

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds

$ 265.83 233.80 $ 499.63

Accounts Receivable Due from U.S. Government (Matching Funds)

3,007.87

Total Assets

$ 3,507.50

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable. _
RESERVES For Private Trust and Agency Funds..
SURPLUS Surplus...
Total Liabilities, Reserves and Surplus

$ 1,277.94 233.80
1,995.76 $ 3,507.50

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
ADD Excess of Revenues over Expenditures
For the Year Ended June 30, 1968
BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

.$

0.00

1,995.76

$ 1,995.76

296

EXECUTIVE DEPARTMENT

OFFICE OF THE COORDINATOR OF HIGHWAY SAFETY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$ 35,000.00

FEDERAL FUNDS Grants--U.S. Government
Total Revenues

32,822.65 $ 67,822.65

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 44,622.00
2,674.10 1,159.94
600.00
$ 49,056.04
$ 2,808.33 1,265.04 209.78 1,979.98 273.00 3,909.96 269.78 3,329.75 2,700.00
25.23
$ 16,770.85
$ 65,826.89 1,995. 76
$ 67,822. 65

mmtmm

EXECUTIVE DEPARTMENT

297

OFFICE OF THE COORDINATOR OF HIGHWAY SAFETY

INTRODUCTION

Ben A. Jordan was appointed as Coordinator of Highway Safety by the Honorable Lester Maddox, Governor, by Executive Order dated April 20, 1967. Mr. Jordan served in the Governor's Office in this capacity until July 1, 1967, at which time a separate office was established at 528 Hartford Building, Atlanta, Georgia. The Office of the Coordinator of Highway Safety is now a separate budgetary unit within the Executive Department of the State of Georgia.

FINANCIAL CONDITION
The Office of the Coordinator of Highway Safety ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $499.63 and reimbursement due from the U. S. Government in the amount of $3,007.87, making total assets of $3,507.50.
After providing for payment of accounts payable of $1,277.94 due at June 30, 1968, and reserving the amount of $233.80 for Private Trust and Agency Funds, the Office of the Coordinator of Highway Safety ended the year under review with a surplus of $1,995.76, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The state money provided for funding the Office of the Coordinator of Highway Safety for the period under review was made available from the appropriation to the Governor's office. Expenses of the Office of the Coordinator of Highway Safety are reimbursable from the U. S. Government on a 50-50 matching basis.
During the period under review, the U. S. Government provided funds totaling $32,822.65 and the State of Georgia provided funds totaling $33,004.24. The excess in state funds of $181.59 was the result of the U. S. Government not participating in the travel expense incurred by the Coordinator of Highway Safety on a trip to Chicago to attend the National Safety Congress.
The total approved budget for the Office of Coordinator of Highway Safety provided for expenditures totaling $70,000.00. Costs of employer's contribution for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items

EXECUTIVE DEPARTMENT

299

OFFICE OF THE COORDINATOR OF HIGHWAY SAFETY

are more properly classified under personal services expense and have been so presented in the attached statements. The above items totaled $5,120.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation Other Revenues Retained._.

Budgeted

Actual

Over (--) Under

$ 35,000.00 $ 35,000.00 $

0.00

35,000.00 32,822.65 (--)2,177.35

$ 70,000.00 $ 67,822.65 $(--)2,177.35

EXPENDITURES

Personal Services

_.

Operating Expense

$ 50,300.00 $ 49,056.04 $(--)1,243. 96 19,700.00 16,770.85 (--)2,929.15

$ 70,000.00 $ 65,826.89 $ 4,173.11

Excess of Revenues over Expenditures

$ 1,995.76 S 1,995.76

GENERAL
All employees of the Office of the Coordinator of Highway Safety are bonded in the amount of $50,000.00.

300

EXECUTIVE DEPARTMENT

STATE PLANNING AND PROGRAMMING BUREAU

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Funds Private Trust and Agency Funds
Undrawn State Revenue Allotment Accounts Receivable
Federal Grants Local Grants Department of Parks (Federal Grant)
Total Current Assets

$ 515,619.54 23. 76 $ 515,643. 30
18,188. 00

$ 411,994.91 65,597.09 12,434.46

490,026. 46

$1,023, 857. 76

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Contracts Payable

$ 22,795.05 209,698.68 $ 232,493.73

RESERVES

For Appalachian Program

$

For Coastal Plains Program

For Economic Development Program

_ - -

For Governor's Commission on Crime and Justice._

For Comprehensive Outdoor Recreation Program. _

For Water Resources Program

For 701 Program

For Private Trust and Agency Funds

36,509.49 32,771.14 12,991.17 22,325.95
1, 540.63 18,806.35 628,085.33
23.76

753,053.82

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus.

38,310.21 $1,023,857. 76

EXECUTIVE DEPARTMENT

301

STATE PLANNING AND PROGRAMMING BUREAU

BALANCE JULY 1, 1967 Per Audit Report

ANALYSIS OF SURPLUS JUNE 30, 1968

Total Surplus

Regular Operations

Area Planning and Development Commis-
sion Grants

NonBudgeted
to Finance Federal Programs

-$ 5,024.53 5,024. 53

ADD

Excess of Revenues over

Expenditures

For Year Ended June 30,1968.$209, 730.49 $ Adjustment to July 1, 1967

Accounts Payable

749.04

471.73 $37,089.44 $172 169 32

749.04

.00

.00

$210,479. 53 $ 1,220. 77 $ 37,089.44 $172,169. 32

DEDUCT

Fiscal Year 1967 Surplus

Returned to State Treasury _$ 5,024.53 $ 5,024.53 Transferred to Federal

Program Reserves(A)

172,169.32

.00

$177,193.85 $ 5,024.53

$

0.00

172,169. 32

$172,169. 32

BALANCE JUNE 30, 1968(B) $38,310.21 $ 1,220.77 $37,089.44 $

0.00

(A) $172,169.32 was reserved to finance existing Federal Programs due to the change-over to the new State accounting system put into effect July 1, 1968. All Federal and local funds to which the Bureau was entitled at June 30^ 1968, have been included in Actual Receipts and all obligations known to exist at June 30, 1968, for Federal Programs have been included in Actual Expenditures.
(B) The State Planning and Programming Bureau had reported an Operating Surplus in the report to the Budget Bureau at June 30, 1968 and had received approval to carry over $2,440.00 to cover the cost of telephone removal and installation upon moving to the new quarters presently under construction There is only a surplus of $1,220. 77 as shown above available for any expense to be incurred in the subsequent fiscal year.
The surplus resulting from the excess of budget appropriations over expenditures for the APDO contracts amounting to $37,089.44 should be returned to the State Treasury as this was a line item appropriation for a specific purpose.

302

EXECUTIVE DEPARTMENT

STATE PLANNING AND PROGRAMMING BUREAU

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund Lapsed Funds
Total State Funds

$1,319,505.00
120,000.00 (--)27, 536.00
$1,411,969.00

FEDERAL FUNDS Appalachian Program-- Appalachian Regional

Commission

$

Coastal Plains Program--Coastal Plains Regional

Commission

Economic Development Program--Economic

Development Administration

Governor's Commission on Crime and Justice--

U.S. Department of Justice

--

Water Resources Program--Water Resources

Council

701 Program--U. S. Department of Housing and

Urban Development(A)

Department of Parks--Federal Grant from

Bureau of Outdoor Recreation

67,000.00 40,000.00 15,905.00 25,000.00
29,070.00 577,295.04 47,993.20

Total Federal Funds

802,263.24

DEPARTMENTAL FUNDS Grants--Counties or Cities Earnings from Services Contract with State Agencies
Total Departmental Funds.
Total Revenues

$ 204,210.53 -- 2,304.86
2,700.00

209,215.39

$2,423,447. 63

EXECUTIVE DEPARTMENT

303

STATE PLANNING AND PROGRAMMING BUREAU

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968 EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C. A Health Insurance

$1,362,581 18
2i 273 95 13,783.24 5 128 00

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Tuition and Scholarships Assessments by State Agencies Equipment Purchases Contracts with Other Agencies.. Grants to Civil Divisions Other Operating Expense Miscellaneous

$1,302, 766.37
$ 20,063.23 H 17100 102828 17185 59 u[ 535' 45 ^ ^22 gg 293 00 4,310 03 1,'14l! 19 7,025 76 4l'70Z00
784688 56
3 Q^g 70

Total Operating Expense .
Total Governmental Costs Excess of Revenues over Expenditures

910,950.77
$2,213,717.14 209, 730.49
$2,423,447. 63

304

EXECUTIVE DEPARTMENT

STATE PLANNING AND PROGRAMMING BUREAU

INTRODUCTION
This report covers an examination of the accounts of the State Planning and Programming Bureau for the fiscal year ended June 30, 1968.
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, 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 provided 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 31, 1967, which created the State Planning and Programming Bureau.

FINANCIAL CONDITION
The State Planning and Programming Bureau ended the fiscal year on June 30, 1968, with total assets of $1,023,857.76, consisting of $515,643.30 cash on hand, $18,188.00 undrawn State revenue allotment and $490,026.46 accounts receivable.
The total assets of $1,023,857.76 were available to meet obligations consisting of $22,795.05 accounts payable, $209,698.68 contracts payable and $753,053.82 was reserved for completion of Federal Programs and payment of Private Trust and Agency Funds as set forth on the accompanying Balance Sheet.
After providing for payment of accounts and contracts payable at June 30, 1968, and providing the required reserves, the State Planning and Programming Bureau ended the year under review with a surplus of $38,310.21, of which $1,220.77 applies to the regular operations of the Bureau, and $37,089.44 is for the Area Planning and Development Commission grants.

EXECUTIVE DEPARTMENT

305

STATE PLANNING AND PROGRAMMING BUREAU

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Planning and Programming Bureau provided for expenditures totaling $1,737,966.00. Costs of employer's contributions for retirement, social security and employees' health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $43,100.00 and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Regular Operations Area Planning and Development
Commission Grants

$ 591,305.00 $ 590,191.00 $(--) 1,114 00 848,200.00 821,778.00 (--)26,422.00

Total State Appropriation Other Revenues Retained
From Federal Programs

$1,439, 505.00 $1,411,969.00 $(--)27,536 00 298,461.00 1,011,478. 63 713,017.63

$1,737,966.00 $2,423,447.63 $ 685,481.63

EXPENDITURES(l)
Personal Services Operating Expense Area Planning and Development
Commission Grants

$ 738,493.00 $1,302,766.37$ 564,273 37 151,273.00 126,262.21 (--)25,010 79
848,200.00 784,688.56 (--)63,511.44

$1,737,966.00 $2,213,717.14 $ 475,751.14

Excess of Revenues over Expenditures.

$ 209, 730.49 $ 209,730.49

(1) Includes all Federal Programs which existed at June 30, 1968, for which the State Planning and Programming Bureau had existing obligations to furnish cash to finance the State of Georgia's share. In-kind services on any of the programs can only come out of future budgets as the services are rendered. No obligations for In-kind services are included in the above amounts.

EXECUTIVE DEPARTMENT

307

STATE PLANNING AND PROGRAMMING BUREAU

Inquiry with Mr. Welch, State Planning Officer, showed that the 701 Program operations, which were transferred from the Department of Industry and Trade to the State Planning and Programming Bureau, had never been fully considered in the budget planning by either of these agencies. Due to the fact that any program operated by this or any other agency is an integral part of the agency's entire operation it is necessary that each and every program or project be included in budget planning.

Attention is called to Section 53, Act No. 47 (H. B. No. 45) of the 1967

Session of the General Assembly, approved March 17, 1967, as amended by

Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly

approved March 8, 1968.

'

In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committees of the anticipated additional revenue and expenditures violated the section of the Appropriations Act. This act was approved prior to the date this bureau was established, April 1, 1967. Mr Welch concurs with this and is applying for adjustments in the agency budget.'
All employees of the Bureau are bonded under a Public Employees Blanket Bond.

Inspection of the travel vouchers revealed two instances of improper re-
imbursement. Examination also disclosed that four payroll exceptions by the
Merit System of Personnel Administration had not been cleared at June 30, 1968.

308

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Banks Budget Fund State Funds Federal Funds County Funds

$1,342,386.81 295,976.64
(--)4,875.55 $1,633,487.90

Private Trust and Agency Funds _ .

151,442.99 $1,784,930.

Accounts Receivable Federal Funds Food Stamp Program
Undrawn Allotment in State Treasury Operations... Benefits
Total Current Assets

19> 3- 80
$ 70,197.14 1,166,809.83 1,237,006. 97
$3,040,941. 66

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

309

BENEFITS AND ADMINISTRATIVE FUNDS

BALANCE SHEET JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable--State Funds

$ 248,063 54

RESERVES State Funds
For Public Assistance Benefits $2,156,901.19 For Renovation of Office Facilities 30,000.00 $2,186,901.19

Federal Funds

For Child Welfare and Day Care. . _$ 284,703. 81

For Cuban Refugee Relief

(_) i, 889. 74

For Repatriated Citizens Relief

98.00

For Surplus Commodity Program.. 13,064.57

295,976. 64

County Funds For Public Assistance
Private Trust and Agency Funds

(--) 4,875.55 151,' 442.' 99 2,629,445.27

SURPLUS For Operations For Grants to County Departments.
Total Current Liabilities, Reserves and Surplus

$ 28,004.97 135,427. 88

163,432. 85

$3,040 941.66

MEMORANDUM (SEE COMMENTS) Overpayments of Public Assistance Benefits
Mrs. NoreneM. Milburn--Glascock County Mrs. Madie W. Spurlin--Telf air County

$ 36,53167 36^ 552.00
$ 73,083. 67

^^^^^"^^i

DEPARTMENT OP FAMILY AND CHILDREN SERVICES

311

BENEFITS AND ADMINISTRATIVE FUNDS

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report

_

$

ADD
Adjustment to July 1, 1967 Accounts Payable. Decrease in Reserves from July 1, 1967 through June 30, 1968...

0 QQ
14,983.02 730,'266.17

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$ 745,249.19 (--)581,816. 34

BALANCE JUNE 30, 1968
SUMMARY For Operations For Grants to County Departments..

$ 163,432.85
$ 28,004.97 135,427.88
$ 163,432.85

312

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments Appropriation for Operations
Adjustment LapsedFunds

$ 2,500,350.00 (--) 171,809.03 $ 2,328,540.97

Appropriation for Grants to County Depts._$ 5,631,000.00

Adjustment

LapsedFunds

(-)l,084, 746.45

4,546,253.55

Appropriation for Benefits. _

23,903,568.00

Total State Funds

$ 30,778,362.52

FEDERAL FUNDS

Grants--U.S. Government

For Public Assistance

$

For Child Welfare

For Cuban Relief

For Repatriated Citizens

For Payments to Respondents

For Medical Care--Title XIX Through

Department of Public Health

For Food Stamp Program

For Surplus Commodity Program

For Public Assistance--Title XI, Section 1115

For Office of Economic Opportunity-

Title V

99,392,969.03 1,281,221.00 82,506.00 1> 465.00 94.00
14,824.44 60,443.97 37,312.00 73,000.00
16,723.93

Total Federal Funds

100,960,559.37

DEPARTMENTAL FUNDS Grants--Counties or Cities Earnings from Services. Transfers
Total Departmental Funds
Total Revenues

$ 4,467,588.78 934.14
(-)l, 916,416.00
2,552,106. 92
$ 134,291,028.81

^^^^^^^i

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

313

BENEFITS AND ADMINISTRATIVE FUNDS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C. A Health Insurance

$ 2,803,310.72
174,260.64 99,392.80 53,745.70

Total Personal Services

$

OPERATING EXPENSE

Travel Expense

$ 201,695.80

Supplies and Materials

72 468 34

Repairs and Maintenance

22,484.09

Communications

219 986 75

Power, Water and Natural Gas

' 48.92

Publications, Publicity and Printing

93,477.01

Rents

175,751.65

Insurance and Bonding

339 00

Indemnities

1 016 50

Direct Benefits

Old Age Assistance

56,987,947.08

Aid to the Blind

2,349,328.00

Aid to Dependent Children

31,591,644.25

Aid to Disabled

20,868,214.00

Medical Services

5,868,434. 84

Child Welfare Benefits

1,321,156.73

Cuban Refugee Relief

85'656.05

Repatriated Citizens Relief

1,' 500.00

Payments to Respondents--Research Study

94.00

Tuition and Scholarships

26,528. 84

Grants to Counties or Cities

11,659,679.05

Assessments by State Agencies

6l| 067.07

Equipment Purchases

82,541.00

Contracts with State Agencies

39,705.98

Other Operating Expense

Miscellaneous

11,370 34

3i 130, 709 86

Total Operating Expense

131, 742,135.29

Total Governmental Costs Excess of Revenues over Expenditures

$ 134,872,845.15 (_) ' 581,' 816.34

$ 134,291,028. 81

314

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

INTRODUCTION
The within report covers an examination of the Benefits and Administrative Funds of the Department of Family and Children Services for the fiscal year ended June 30, 1968. The State Institutions coming under the control of the Department are reported under separate cover. The name of this Department was changed from the Department of Public Welfare to the Department of Family and Children Services by Act of the General Assembly approved March 22, 1963.

FINANCIAL CONDITION
The Department of Family and Children Services ended the fiscal year on June 30, 1968, with $163,432.85 surplus, after providing reserves of $248,063.54 for accounts payable, $2,478,002.28 for unallotted State, Federal and County funds held on this date, and $151,442.99 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.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Benefits and Administrative Funds of the Department of Family and Children Services provided for expenditures totaling $141,401,798.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

. -i

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

315

BENEFITS AND ADMINISTRATIVE FUNDS

REVENUES
State Appropriation Other Revenues Retained

Budgeted

Actual

Over (--) Under

$32,034,918.00 $ 30, 778,362.52 $(--)l, 256, 555 48 109,366,880.00 103,512,666.29 (--)5,854, 213. 71
$141,401, 798. 00 $134, 291,028. 81 $(--)7,110, 769. 19

EXPENDITURES Personal Services

Operating Expense

Regular

.._

Grants to Counties for

Administration Benefits

$ 3,456,559.14 $ 3,130,709.86 $(-) 325,849.28
.$ 1,071,350.86 $ 1,008,481.29 $(--) 62,869 57 14,682,243.00 11,659,679.05 (--)3,022,563 95
122,191,645.00 119,073,974.95 (--)3,117,670.05

Total Operating Expense_$137,945,238. 86 $131,742,135.29 $(--)6,203,103. 57

Excess of Revenues over Expenditures

$141,401,798.00 $134,872,845.15 $(--)6,528,952.85 $(-) 581,816. 34 $(-) 581,816.34

Excess expenditures resulted from the payment of grants to counties from revenues received in prior periods that had been reserved for this purpose.

BENEFIT PAYMENTS
Benefit payments for the year were $117,665,568.17 for Public Assistance Benefits, $1,321,156.73 for Child Welfare Benefits, $85,656.05 for Cuban relief, $1,500.00 for Repatriated Citizens relief, and $94.00 for payments to Respondents-Research Study, making a total of $119,073,974.95.

316

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

Public Assistance benefit payments of $117,665,568.17 for the year ended June 30, 1968, are summarized as follows:

State Funds

County Funds

Federal Funds

Total Funds

PUBLIC ASSISTANCE

Old Age

$10, 875, 776.03 $2,279, 517. 88 $48,228, 547. 70 $ 61, 383, 841. 61

Blind

476,494.71 93, 973. 12 1, 835, 361. 60 2,405, 829. 43

Dependent Children 5,782,753.13 1, 263, 665. 77 24,869,092. 93 31, 915, 511. 83

Disabled

4,291,920.35 834, 728. 56 16, 833, 736. 39 21,960, 385. 30

$21,426,944.22 $4,471,885.33 $91,766,738.62 $117,665,568.17

PERCENTAGES
Old Age Blind Dependent Children Disabled

17.72% 19.81% 18.12% 19.54%
18.21%

3. 71% 3. 91% 3. 96% 3. 80%
3. 80%

78. 57% 76.28% 77.92% 76. 66%
77. 99%

100.00% 100.00% 100.00% 100.00%
100.00%

Child Welfare Benefits for foster home care of children were paid by the County Departments in the amount of $1,562,097.29, and of this amount the State Department reimbursed the County Departments $1,162,294.82 from State funds. Psychiatric and psychological examinations and treatments were paid by the County Departments in the amount of $39,508.83, and of this amount the State Department reimbursed the County Departments $19,754.37 from State funds. In addition to these payments, maternity home care payments of $104,573.55 were made by the State Department from State Funds, $554.49 for return of runaway children from State funds, and $33,979.50 for day care of children from State funds. The benefit payments are distributed, as follows:

YEAR ENDED JUNE 30th

PUBLIC ASSISTANCE
Old Age Blind. Dependent Children Disabled

1968

1967

1966

$ 61,383,841.61 $ 67,651,477.84 $ 65,659,925.26 2,405,829.43 2,374,373.73 2,341,511.89 31,915, 511.83 26,029,708.31 21,847,550. 52
- 21,960,385.30 21,682,365.42 20,335,209.92

$117,665,568.17 $117,737,925.30 $110,184,197. 59

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

317

BENEFITS AND ADMINISTRATIVE FUNDS

YEAR ENDED JUNE 30th

1968

1967

CHILD WELFARE

Foster Home Care of Children .$ 1,162,294.82 $

Return of Runaway Children.

554.49

Maternity Home Care of

939, 300. 53 $
327. 79

Unmarried Mothers Psychiatric and Psychological

104, 573 55

96,603. 78

Exams Day Care of Children

19 754 37 33,979. 50

12,955.58 264.00

$ 1,321,156. 73 $ 1,049,451. 68 $

1966
657,071.05 266. 53
79, 368. 62
11,014. 37 .00
747, 720. 57

A comparison of Public Assistance Benefits paid in the month of June, 1968, with payments for the same month in 1967, and 1966, is shown as follows:

JUNE, 1966 Old Age Blind Dependent Children. Disabled
JUNE, 1967 Old Age Blind Dependent Children. Disabled
JUNE, 1968 Old Age Blind Dependent ChildrenDisabled

Number of
Individuals

Net Amount
Paid

Average Allowance
Per Individual

92,875 3,179 82,205 27,778 206,037
94,201 3,145 94, 499 28, 178 220,023
88,200 3,148 114,476 29,251 235, 075

$ 5, 636,139. 96 $ 197, 669.02
1,998,078. 70 1, 758,066. 64 $ 9, 589, 954. 32 $
$ 5, 879,340. 17 $
199, 456. 51 2, 317,411. 82 1, 905, 801. 16
$10,302,009. 66 $
$ 4, 578,196. 00 $ 197, 880. 00
2, 852,452. 00 1, 795,401. 00 $ 9,423, 929. 00 $

60.69 62.18 24.31 63.29 46.54
62.41 63.42 24.52 67.63 46.82
51.91 62.86 24.92 61.38 40.09

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.
Public Assistance benefits include Medical Care Program payments for July, August and September, 1967. This program was transferred to the Department of Public Health effective October 1, 1967.
Since the beginning of the Program in 1937, $1,618,846,662.15 has been paid in Public Assistance Benefits (Old Age Assistance, Aid to the Blind, Aid

318

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

to Dependent Children, Aid to Disabled, and Medical Care), $3,090,730.48

for Crippled Children Benefits in the form of medical and hospital care fur-

nished, $5,865,765.23 in Child Welfare Benefits for foster home care and other

expense of children, $7,203.29 for Civilian War Assistance Benefits, $162,580.65

for Cuban relief, and $3,034.44 for Repatriated Citizens relief, making a total

of $1,627,975,976.24, and these payments are tabulated by fiscal years, as

follows:

Year Ended June 30

Public Assistance
Benefits

Crippled Children Benefits

Child Welfare Benefits

Civilian Repatriated War Citizens and
Assist. Cuban Relief

1938 $ 3,240,577.72 $ 22,292.01

1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 1953 1954 1955 1956 1957 1958 1959 1960 1961 1962

4, 715, 550.00 3,455,784.50 5,328,710.50 7,473,435.00 9,394,335.50 10,363,311.50 10,589,295.00 11,262,813.93 16,413,752.00 20,437,031.50 27,212,894.00 33,709,923.00 39,738,089. 50 46,819,156. 89 52, 868,662. 30 58,471,209.00 62,247,685.98 65,084, 889.00 71,717,209.41 75,301,511. 39 83,403,545.00 85,928,141. 69 86,480,541.48 87,295,863.60

162, 663.25 165,053.04 182,932.23 213,886.07 127, 585. 59 148,421.49 139,672. 99 167,922.14 233,932. 43 317,248. 88 366,295. 77 392,258.56 $ 450,566.03
.00*

a. 250.00
435.50 346.40 1,251. 77 4,919.62

11,411. 48

39,428.29

52,823. 79

74,090.95

85, 559.46

85,470.50

63,230. 70

91, 309. 51

133,929. 54

170, 831.04

168,366.82

199,315.04

259,212.83

$

3,257.87

Less--

Recovered (--) 12,872.95

1963

93,468,161.23

1964

98,025,648.44

323,792.81 427,351.40

5,866. 70 8,344. 38

LessRecovered (--) 10,000.00

1965

102, 834,114. 98

1966

110,184,197.59

1967

117,737,925.30

1968

117,665, 568.17

561,312.09 747,720. 57 1,049,451.68 1,321,156. 73

10,771.91 14,127.31 36,090,87 87,156.05

$1,618,846,662.15 $3,090,730.48 $5,865,765.23 $ 7,203.29 $ 165,615.09

(*) Crippled Children Program reported under State Department of Public Health since year ended June 30, 1951.

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

319

BENEFITS AND ADMINISTRATIVE FUNDS

Payments to Respondents of $94.00 were made by the State Department from Federal Funds under agreement with the Federal Government.

OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS
Code Section 40:1805 provides that the State Auditor shall audit all accounts and make reports thereon "and in which report the State Auditor shall call special attention to any illegal, improper or unnecessary expenditures, or failures to keep records and vouchers required by the law, and all inaccuracies, irregularities and shortages," and shall file same "for the use of the Press of the State."

GLASCOCK COUNTY
In compliance with provisions of the Code Section quoted, overpayments of Public Assistance Benefits in Glascock County made on erroneous and 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 personal use of Mrs. Milburn. See Summary of Audit of the Department of Public Welfare for the fiscal year ended June 30, 1960, for complete report of findings.
Audit and investigation of the records and affairs of the Glascock County Welfare Department by members of the staff of the State Department of Public Welfare revealed that overpayments of Public Assistance benefits had been made aggregating $41,989.50, of which the Federal Government's portion was $29,072.20 and the State's portion $12,917.30.
Complying with demand made by the Federal Government, $29,072.20 was refunded by the State Department of Public Welfare to the Federal Assistance Account on June 27, 1960, thus resulting in the entire amount of $41,989.50 in overpayments in Glascock County being charged to State funds.
The Director of the Glascock County Welfare Department was bonded for $5,000.00 and this amount was recovered in the fiscal year ended June 30, 1960, from the Lumberman's Mutual Casualty Company when claim was filed on bond. The State recovered an additional $457.83 by withholding salary due Mrs. Milburn, reducing the $19,016.50 loss due to fraudulent certifications to $13,558.67.

320

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

BENEFITS AND ADMINISTRATIVE FUNDS

TELFAIR COUNTY

As cited in the audit report for the fiscal year ended June 30, 1964, an audit and investigation of the records and affairs of the Telfair County Department of Family and Children Services by members of the staff of the State Department of Family and Children Services revealed that overpayments of Public Assistance Benefits had been made totaling $46,552.00 by reason of erroneous certifications by Mrs. Madie W. Spurlin, County Director of the Department of Family and Children Services of Telfair County.

Complying with demand made by the Federal Government, $30,242.90 of the $46,552.00 was refunded to the Federal Assistance account, thus resulting in the entire $46,552.00 in overpayments in Telfair County being charged to State funds.

There was no evidence of any fraudulent certifications in the above amount, but the surety bond covering Count}^ Directors provided for recovery for failure to faithfully discharge the duties of the office, and the Department of Family and Children Services collected $10,000.00 in the fiscal year ended June 30, 1964, from the Surety Company in this case.

The entire files on the matter of overpayments of Public Assistance Benefits in Glascock and Telfair Counties have been turned over to the State's Attorney General for whatever action is necessary to protect the State against loss.

GENERAL

Mr. William H. Burson was appointed Director of the Department of Family and Children Services as of July 1, 1967, bond in the amount of $50,000.00 was filed, as required by law. Mr. Wellborn R. Ellis, Director of the Division of Children and Youth, is bonded in the amount of $50,000.00. There is also on file Public Employees Faithful Performance Blanket Position Bond covering employees of the Department of Family and Children Services for $10,000.00 each, with additional indemnity on each of the fol-

lowing employees, as follows:

Director, Division of Business Administration

State Office Atlanta

$90,000.00

Accountant IV

State Office Atlanta

40,000.00

Accountant II (Accounting Section)

State Office Atlanta

10,000.00

Supervisor Accounting Services

State Office Atlanta

40,000.00

State Coordinator

Georgia Office of Economic Opportunity Atlanta

15,000.00

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

321

BENEFITS AND ADMINISTRATIVE FUNDS

County Directors are bonded for $30,000.00 each under Public Official and Public Employees Position Schedule Bond. This bond is payable to the Governor of the State of Georgia and his successors in office and/or the State Department of Family and Children Services of the State of Georgia and/or the County Departments of Family and Children Services of the State of Georgia.
The State Board of Family and Children Services which is appointed by the Governor is composed of the members listed in the unit report.

II 'HL.

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

323

INSTITUTIONS FUND

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund

$ 104,607.70

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable Macon Youth Development Center
SURPLUS Surplus
Total Current Liabilities and Surplus

$ 104,607.70
00 $ 104,607.70

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

BALANCE JUNE 30, 1968.

._

$

Q.OO

.00

$

0.00

324

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

INSTITUTIONS FUND

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds Transfers--Units of the Department of Family and Children Services

$ 6,645,000.00 (--) 260,634.12 (--)6,384,365. 88

Total Revenues

$

0.00

EXPENDITURES Excess of Revenue over Expenditures

$

0.00

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

325

INSTITUTIONS FUND

INTRODUCTION
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 allotments to the various institutions.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Institutions Fund provided for expenditures totaling $8,333,365.88. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation *Other Revenues Retained.

Budgeted

Actual

Over (--) Under

6, 645,000. 00 $ 6, 384, 365. 88 1, 949,000. 00 2,061,994. 10

-)260, 634. 12 112,994. 10

$ 8,594,000.00 $ 8,446,359.98 $(--)147,640.02

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

$ 3,447,960.92 $ 3, 385, 621.44 $(--) 62, 339. 48 3,034,039.08 2, 734, 622. 60 (--)299,416. 48 2,112,000.00 2, 111, 734.11 (--) 265. 89
$ 8,594,000.00 8, 231,978. 15 $(--)362,021. 85
$ 214,381.83 $ 214,381.83

(*) See Comments on Page 3 of the unit report for the Youth Development Centers. Other revenues retained for the Factory for the Blind were budgeted.

DEPARTMENT OP FAMILY AND CHILDREN SERVICES

327

CONFEDERATE SOLDIERS' HOME

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund. Undrawn State Revenue Allotment--through Division of Institutions Fund
Total Current Assets

$ 6,945.09 (--)3,558.41 $ 3,386.68

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS Surplus.
Total Current Liabilities and Surplus

$ 1,386.68
2,000.00 $ 3,386.68

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report...
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
BALANCE JUNE 30, 1968...

$

o.OO

2,000.00 $ 2,000.00

m

*

328

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

CONFEDERATE SOLDIERS' HOME

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation AllotmentsTransferred from Institutions Fund

$ 35,982.89

EXPENDITURES PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees
OPERATING EXPENSE Direct Benefits
Total Governmental Costs__ Excess of Revenues over Expenditures

...$ 476.00

33,506.89

.-.

$ 33,982.89

2,000.00

$ 35,982.89

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

329

CONFEDERATE SOLDIERS* HOME

FINANCIAL CONDITION
The Confederate Soldiers' Home ended the fiscal year on June 30, 1968, with $2,000.00 surplus after providing reserves of $1,386.68 for liquidation of outstanding accounts payable.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget, for the Confederate Soldiers' Home provided for expenditures totaling $45,000.00.
Comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES
Departmental Allocation of State Funds through the Division of Institutions Fund_.

Budgeted

Actual

Over (--) Under

$ 45,000.00 $ 35,982.89 $ (--)9,017.11

EXPENDITURES

Per Departmental Budget Allocation

Personal Services

$

Operating Expense

3,000.00 $ 42,000.00

476.00 $(--) 2,524.00 33,506.89 (--) 8,493.11

$ 45,000.00 $ 33,982.89 -)11,017.11

Excess of Revenues over Expenditures.

$ 2,000.00 $ 2,000.00

The Department of Family and Children Services has a single budget approved by the Legislature for all institutions within the Department and allocation is made from this budget to the various Institutions at the discretion of the Department. For a complete detail of this institutions budget, see the unit report at the Division of Institutions Fund.

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

331

CONFEDERATE SOLDIERS' HOME

GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the 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 Wesley Homes, Inc., Atlanta, Georgia, to the A. G. Rhodes Home, Inc., Atlanta, Georgia, on April 2, 1968. The A. G. Rhodes Home, Inc. was designated as the Confederate Soldiers' Home by Executive Order dated March 28, 1968.
Books and records of the Confederate Soldiers' Home are maintained by the Central Accounting Office of the Department of Family and Children Services.

332

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and in State Treasury Budget Fund Private Trust and Agency Funds Sales Tax Fund

$ 610,408.55 172.00 $ 610,580.55

OTHER ASSETS

Accounts Receivable

$ 240,266. 73

Less: Reserve for Doubtful Accts.. 57,200.00 $ 183,066.73

Inventories

425,542.99 608,609.72

Total Assets

$1,219,190.27

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

333

FACTORY FOR THE BLIND, BAINBRIDGE

BALANCE SHEET JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable and Encumbrances Regular,
Employer's Contribution to Retirement Employer's Contribution to Social Security Employer's Contribution to Health Insurance
Program

$ 306)792.76 2,779.27 5,'910 07
g^ ?2

Total Current Liabilities

$ 316 315 82

RESERVES Private Trust and Agency Funds Sales Tax Collections

172 ^

SURPLUS Budget Fund Surplus Invested in Inventories and Accounts Receivable

$ 294,092.73 608,609.72

902,702.45

Total Current Liabilities, Reserves and Surplus

$1,219,190.27

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report..

$ 758>34538

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968...

Adjustment to July 1, 1967 Accounts Payable

__.!..]

Net Inventory Increase--Charged to Expenditures

.__"'_"

122 295 83 8 701 74 17,'659. 50

DEDUCT Increase in Allowance for Doubtful Accounts

$ 907,002.45 4 300 00

BALANCE JUNE 30, 1968

______$ ^^.45

334

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

DEPARTMENTAL FUNDS Earnings from Services.-.

REVENUES

$1,909, 507. 79

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services

$ 610,961.92
37,461.46 23,748.92 11,019.71
$ 683,192.01

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 12,446.00

966,640.54

25,218. 87

9,931. 80

11,253.84

846.45

--

207.32

2,180.68

3,440.50

463.07

61,544.56

9,846.32

1,104,019. 95

$1,787,211.96 122,295. 83

$1,909,507.79

m^

a-TM*.

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

335

FACTORY FOR THE BLIND, BAINBRIDGE

INTRODUCTION

The within report covers an examination of both the records kept in the

office of the Department of Family and Children Services in Atlanta, cover-

ing the revenues and expenditures 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, and in addition thereto there shall be five ex-officio members of the Board which are listed in the unit report.
The Factory for the Blind ended the fiscal year on June 30,1968, with total assets of $1,219,190.27, consisting of $610,580.55 available cash, $183,066.73 in accounts receivable after allowing $57,200.00 for doubtful accounts and $425,542.99 in inventories.

After providing $316,315.82 for liquidation of accounts payable and encumbrances outstanding and $172.00 for sales tax collections to be remitted, the Factory for the Blind had an operating surplus of $902,702.45 at June 30,' 1968. $608,609.72 of this surplus was invested in accounts receivable and inventories.
Budget Bureau approval was given for a carry over of this operating surplus to the next fiscal year, subject to approval of the Fiscal Affairs Subcommittees of the General Assembly.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

336

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

The total approved budget for the Factory for the Blind provided for expenditures totaling $2,099,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$ 150,000.00 $

0.00 $(--)150,000. 00

1,949,000.00 1,909,507.79 (--) 39,492.21

$ 2, 099,000. 00 $ 1, 909, 507. 79 $(---)189,492. 21

EXPENDITURES Personal Services Operating Expense
Excess of Revenues over Expenditures

$ 728,430.09 $ 683,192.01 $(--) 45,238.08 1,370,569.91 1,104,019.95 (--)266,549. 96
$ 2,099,000.00 $ 1,787,211. 96 $(--)311,788.04
$ 122,295.83 S 122,295.83

^iO^^^HI^^^H SgMiaft*i^ijfaaimr^^^^

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

337

FACTORY FOR THE BLIND, BAINBRIDGE

The net profit from operations in the fiscal year ended June 30, 1968 by
application of accounts payable, accounts receivable and inventories to'the
cash receipts and disbursements was $144,357.07 as shown in the following statement of operations.

REVENUE

Collections in Period

Sale of Manufactured Products

$2,080,021 05

Trainee Fees, Vocational Rehabilitation

l'543 00

Earnings, Sales Tax

174 18

insurance Claims-Fire Loss

."""ITM

700.'66 $2,082,438.89

Add: Accounts Receivable June 30, 1968 _.

240, 266. 73

Deduct: Accounts Receivable July 1, 1967.

$2,322, 705.62 413,197. 83

$1,909,507. 79

COST

Purchase and Cost Payments.

Add: Inventory July 1, 1967

$

Accounts Payable and

Encumbrances June 30, 1968.. _

407,883.49 316,315. 82

$1,915,868. 91 724,199. 31

Deduct: Inventory June 30, 1968.. _$ Accounts Payable and
Encumbrances July 1, 1967

425, 542. 99 453,674.51

$2, 640,068. 22 879,217.50

1,760,850.72

Deduct: Increase in Allowance for Doubtful Accounts..
Net Profit from Operations

$ 148,657.07 4,300.00
$ 144,357.07

RECONCILIATION WITH SURPLUS Surplus--Beginning of Period Add: Profit from Operations
Funds Transferred from Department of Family and Children Services--For Operations

$ 758,345.38 144,357. 07
$ 902,702.45 .00
$ 902,702.45

...:...

338

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

FACTORY FOR THE BLIND, BAINBRIDGE

Cost records maintained by the Factory for the Blind show a net profit for the year's operations of $49,208.13.
The cost records may be reconciled with the net profit as shown above by deducting expenditures capitalized and including depreciation as an expense.

GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit 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.

DEPARTMENT OP FAMILY AND CHILDREN SERVICES

339

OFFICE OF ECONOMIC OPPORTUNITY

BALANCE SHEET JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Bank OperatingFund Private Trust and Agency Funds
Total Current Assets

$ 89>96425 3917 82
$ 93,882.07

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 4>W5-88

RESERVES For Federal Funds
For Private Trust and Agency Funds..

$ 85>38843 3,917.82

89,306.25

SURPLUS None
Total Current Liabilities, Reserves and Surplus. _.

i()0
$ 93 882 07

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report..
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$

Q ^

73 155 45

DEDUCT
Adjustment to July 1, 1967 Accounts Payable.. Increase in Reserves

$ 73,155.45

$ 934 69 72>220.'76

73,155.45

BALANCE JUNE 30, 1968...

,

Q ^

340

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

OFFICE OF ECONOMIC OPPORTUNITY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

FEDERAL FUNDS Grant---U.S. Government-

REVENUES

$ 270,821. 00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Equipment Purchases Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 141,359.81
9,207.72 4,761.27
2,144.00
$ 157,472. 80

$ 27,853.03 757.27 139. 60
5,384.15 755.63
6,900.00 2, 528. 55 (--)5,000.00

874. 52

40,192. 75

--

$ 197,665. 55

73,155. 45

$ 270, 821. 00

9HBS

i^HB i^HHHUMn^H^HHHBU^H

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

341

OFFICE OF ECONOMIC OPPORTUNITY

FINANCIAL CONDITION
The Office of Economic Opportunity ended the fiscal year on June 30, 1968, with no surplus, after providing the necessary reserve of $4,575.82 for liquidation of outstanding accounts payable and reserving $85,388.43 for Federal funds and $3,917.82 for Private Trust and Agency Funds held on this date.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
There was no approved State budget for the Department of Family and Children Services, Office of Economic Opportunity, for the year ended June 30, 1968. None of the State Funds or Federal Grant, as well as anticipated expenditures from such funds, were handled in accordance with Section 53 Act No. 47 (H. B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly, approved March 8, 1968, which in essence requires such funds and expenditures to be budgeted and states in part ". . . This section shall apply to all funds for each budget unit from whatever source derived . . ."
A budget was filed with the Office of Economic Opportunity, Washington, D. C, through the Regional Office in Atlanta, Georgia. This budget was filed on a Project Grant Application and included cash and in-kind services from the Department of Family and Children Services, which were budgeted in the Department's Benefits and Administrative Budget and transferred to the Office of Economic Opportunity Program. This report covers portions of two (2) Project Grant Applications since this report is prepared on a fiscal year basis.

GENERAL
Mr. E. C. Bryant, State Coordinator, is bonded for $25,000.00 under an Employees Blanket Position Bond. All other employees are covered for $10,000.00 under this same bond.

342

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTERS

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Banks

Budget Fund

-

Private Trust and Agency Funds

Undrawn State Revenue Allotment

Accounts Receivable

Department of Education--

Federal Program--PL 89-10, Title I

.,

--$ 363,408.20 - 33,351.73 1,796,195.18
18,370.50

Total Current Assets

$2,211,325.61

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Budget Fund

Accounts Payable Regular Accounts and Encumbrance

Employer's Contributions for

Retirement...

Social Security

-

Health Insurance

Total Current Liabilities

-

RESERVES Budget Fund--Federal Program--PL 89-10, Title I

Private Trust and Agency Funds

- --

SURPLUS Operations
Total Current Liabilities, Reserves and Surplus

$2,062,779.11 13,108.41 26,046.90 4,044.50
$2,105,978.92
55,054.96 33,351.73
16,940.00 $2,211,325.61

M ^^ ^BI^I^H^H

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

343

YOUTH DEVELOPMENT CENTERS

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report....

__

ADD
Excess of Revenues over Expenditures FQT Year Ended June 30, 1968
Adjustments to July 1, 1967 Accounts Payable
Reserves fromPrior Year

$(-) 34,074.74
94 386 00
6 774 35
662*692 99

$ 729,778.60

DEDUCT
Reserves for Federal Program--PL 89-10, Title I Decrease in Reserves from Prior Year

_$ 55,054.96 657 733 54
$ 712,838.60

BALANCE JUNE 30, 1968

$ i6)940.00

344

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTERS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Transferred from Institutions Fund

$6,348,382. 99

FEDERAL FUNDS Grants--U. S. Government Through Department of Education For Special Milk Program For Federal Program--PL 89-10, Title I

$ 7,005.56 144,591.00

Total Federal Funds

151,596.56

DEPARTMENTAL FUNDS Earnings from Services Transfers

__$ 1,502. 81 3,686.94

Total Departmental Funds

5,189. 75

Total Revenues

__

$6,505,169.30

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

345

YOUTH DEVELOPMENT CENTERS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C. A Health Insurance
Total Personal Services

$2,398,022.60
162,992.90 95,184.72 45,753.21
$2,701,953.43

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents....

Insurance andBonding

Indemnities

Assessments by State Agencies

Equipment Purchases

Contracts with State Agencies

Contracts with Other Agencies

Other Operating Expense

Hospitalization

_

Miscellaneous

Total Operating Expense

___$ 11,191.39 633,617.32 68,147.83 36,321.21 149,365.80 1,066.37 5,977.01 19,433.90 4! 386. 80 10,036. 67 140,252.03 237.75 500,000.00
11,894.22 5,167.46
1,597,095. 76

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

...$ 85,867.89

Rents

62.77

Contracts

1,940,302.10

Equipment--new

85,501.35

Total Capital Outlay

2,111,734.11

Total Governmental Costs Excess of Revenues over Expenditures

$6,410,783.30 94,386.00

$6,505,169.30

346

DEPARTMENT OF FAMILY AND CHILDREN SERVICES

YOUTH DEVELOPMENT CENTERS

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, 1968.

FINANCIAL CONDITION
The Youth Development Centers ended the fiscal year on June 30, 1968, with a surplus of $16,940.00, after providing a reserve of $2,105,978.92 for liquidation of accounts payable and reserving $55,054.96 for Federal Program --PL 89-10, Title I, and $33,351.73 for Private Trust and Agency Funds.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Youth Development Centers provided for expenditures totaling $6,450,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation
Other Revenues Retained

Budgeted

Actual

Over (--) Under

.$ 6,450,000.00 $ 6,348,382.99 $(--)101, 617. 01

.00

156,786.31

156,786.31

$ 6,450,000. 00 $ 6, 505,169. 30 $ 55,169. 30

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

$ 2,716,530.83 $ 2,701,953.43 $(--) 14,577.40 1,621,469.17 1,597,095. 76 (--) 24,373.41 2,112,000.00 2, 111, 734.11 (--) 265. 89
$ 6,450,000.00 $ 6,410, 783. 30 $(--) 39,216. 70
$ 94,386.00 $ 94,386.00

^^m

DEPARTMENT OP FAMILY AND CHILDREN SERVICES

347

YOUTH DEVELOPMENT CENTERS

It will be noted from the statement above that the Department of Family and Children Services failed to include in the budget for the Youth Development Centers, the revenue it expected to receive from other sources for the operations of the Centers, as required by the General Appropriation Act of 1967, approved March 17, 1967; nor was the additional revenue reported to the Fiscal Affairs Committee of the General Assembly or to the Budget Bureau, as required by law. However, the expenditure of additional revenue did not result in an over expenditure in any of the categories in the approved budget. $55,054.96 of the funds received from the Federal grant, not expended in the fiscal year, has been reserved to complete the Federal Project under PL 89-10, Title I, in the next fiscal period.

GENERAL
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 maintained in the central accounting office of the Department of Family and Children Services.

GENEEAL ASSEMBLY OF GEORGIA

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Accounts Receivable Due from State Treasury

ASSETS

349 $ io 062 12

LIABILITIES AND DEFICIT CURRENT LIABILITIES
Accounts Payable
DEFICIT Operating Deficit
Total Current Liabilities and Deficit

$ ^g^u
(-) 19,743.12 $ 10,062 12

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Cash Balance per Audit Less Accounts Payable
DEDUCT Excess of Revenues over Expenditures
BALANCE JUNE 30, 1968--Operating Deficit

$ 245,462.33 (--)265,205 45 _ _$(_) 19> 743 12

350

GENERAL ASSEMBLY OF GEORGIA

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments.. Adjustments Governor's Emergency Fund
Total Revenues.

...$3,275,000.00

256,000.00

--

$3,531,000.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance

$1,811,006.63
119,772.66 - 11,284.21
29,628.32

Total Personal Services

$1,971,691.82

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance... Communications Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Other Operating Expense Dues Subscriptions Miscellaneous
Total Operating Expense

-$ 712,525.58 119,351.32 25,489.18 67,192.18 367,104.96 34,375.90 18.00 141,121.42
28,025.00 1,152.79 1,559.77
1,497,916.10

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Contracts
Total Governmental Costs Excess of Revenues over Expenditures

326,597.53
$3,796,205.45 (--)265,205.45
$3,531,000.00

^E

aiai

GENERAL ASSEMBLY OF GEORGIA

351

INTRODUCTION

The General Assembly has had no fiscal officer to manage its affairs, nor has a set of books been kept on its operations. The State Treasurer makes all disbursements for the General Assembly and charges the disbursements to the legislative appropriation. Heretofore, this office has made its report on the financial transactions of the General Assembly from the records in the State Treasurer's office, on a cash basis, and no Balance Sheet has been included showing the financial condition at the end of the period.

The audit reports on all State Agencies have been changed from the cash basis of accounting to a modified accrual basis of accounting as applied to governmental activities, by elimination of accounts payable at July 1, 1967, and the addition of all known accounts payable at June 30, 1968. This principle was applied to the accounts of the General Assembly, for the year ended June 30, 1968, to conform with the reporting system used in all other State Agencies. There was $29,805.24 in obligations paid by the State Treasurer after July 1, 1968 that were dated prior to June 30, 1968, that were added to the expenditures for the year ended June 30, 1968.

FINANCIAL POSITION
At June 30, 1968, the General Assembly had $10,062.12 to its credit in the State Treasury; however, by treating the $29,805.24 payments since July 1, 1968, as accounts payable at June 30, 1968, the General Assembly finished the fiscal year with an operating deficit of $19,743.12.
The General Assembly has employed a fiscal officer whose duty, among others, is to keep the officers of the Legislature informed of the expenditures and commitments made from the funds appropriated, so as to prevent any overspending in the future.

COMPARISON OF APPROPRIATION TO ACTUAL EXPENDITURES
The total approved for operations of the General Assembly of this report was $3,531,000.00. The expenditures on the modified accrual basis of accounting were $3,796,205.45, or an excess of $265,205.45 over the revenue provided; however, there was a cash balance of $282,627.87 on hand at the beginning of the year which was used, after paying $37,165.54 of payables at July 1, 1967, for paying expenditures for the year ended June 30, 1968, which included $326,597.53 for remodeling and air-conditioning legislative halls and committee rooms.

352

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. For comparative purposes the cash disbursement totals are used whereas supporting schedules in the report reflect actual expenditures.

YEAR ENDED JUNE 30th

1968

1967

1966

GENERAL ASSEMBLY

Personal Services and Travel Expense.Sl, 869,108. 43

Employer's Contributions for

Retirement

112,648.14

Social Security

5,535.18

Health Insurance

27,768.32

Supplies and Materials

106,771.52

Communications

40,181.13

Printing and Publicity

349,204.67

Repairs and Alterations

23,868.12

Rents

29,314.21

Insurance and Bonding

18.00

Equipment

134,828.31

Miscellaneous

Dues--Council of State Govts

18,125.00

Atlantic States Marine

Fisheries

1,2C0.00

Natl. Conference of State

Legislative Leaders

1,000.00

Natl. Conf. of Commission-

ers on Uniform State Laws 1,700.00

Natl. Governors' Conference 6,000.00

Freight, Express and Storage

675. 77

Cleaning and Laundry

878.00

Outlay

326,597.53

$1,268,023. 92 $
108, 546.03 3,499.28 19,278. 03
110, 893.18 32,880. 76 432,947.54 18, 339. 68 20, 572. 01
34.00 20,217.19
16,000.00
1,200.00
1,000.00
1,600.00 .00
596.99 858. 87
.00

814, 645. 06
7, 194. 82 2,282.19 18,345. 00 86, 357. 09 17, 768. 10 295,165. 33 8,270.76 16, 732. 92
.00 8,029. 90
16,000. 00
1,200. 00
1,000.00
1, 600. 00 .00
958. 29 829. 40
.00

$3,055,422. 33 $2, 056,487. 48 $1,296, 378. 86

OFFICE OF LIEUTENANT GOVERNOR Personal Services and Travel Expenses Supplies and Materials Communications Repairs Rents Equipment Miscellaneous

8,195.15 $ 1,531. 86 5,570. 61
218.44 239.34 693.00 158.80

82,204.41 $ 1,456. 97 11,610.39 432.96 752.08 289.50 92.60

70,488.27 2,219.67 20,221. 08 463. 28 480.15 104.45 333.23

$ 96,607.20 $ 96,838.91 $ 94,310.13

GENERAL ASSEMBLY OF GEORGIA

353

OFFICE OF SPEAKER OF HOUSE
Personal Services and Travel Expense.S Supplies and Materials Communications Printing and Publicity Repairs Rents Equipment Miscellaneous

YEAR ENDED JUNE 30th

1968

1967

1966

68,618. 54 4,362.87 9) 181. 33
00 214.99 857'33 1,413.45
263 45

54,165.43 2,411.19 5,268. 72
272.00 112. 62 58.03 3,311.03 261. 56

39,623. 79 545. 31
6,473. 67 152.00 415. 65 135.00 19.95 .00

$ 84,911.96 $ 65,860.58 $ 47,365.37

LEGISLATIVE COUNSEL Personal Services and Travel Expense.S Employer's Contributions for Retirement Social Security Health Insuran ce Supplies and Materials Communications Printing and Publicity Repairs Rents Equipment Miscellaneous

30,397.21 $ 119,839.17 $ 125, 378. 34

7, 471. 68 5, 749. 03 1, 860. 00 5, 940. 03 5,187. 84 2, 517. 00 1, 404. 20 3, 589. 02 3, 272. 70
667. 70

6,129.16 1, 944.91 1,070. 00 5, 212. 39 6, 513.46 2, 478. 92 1, 970.32 2, 357. 76 2,297.35
855.43

7,167.16 2,315.24 1, 430. 00 5, 377.87 6, 056. 55
64.93 882.19 363. 64 2,161.19 358. 72

$ 198,056.41 $ 150,668.87 $ 151,555.83

AD VALOREM PROPERTY TAX SUBCOMMITTEE
Personal Services and Travel Expense
ADVISABILITY OF STATEWIDE PLUMBING AND ELECTRICAL STUDY COMMITTEE
Personal Services and Travel Expense.

165. 60 $ 13, 777. 32

ADVISORY COMMITTEE OF INTER-

GOVERNMENTAL RELATIONS,

WASHINGTON, D. C.

Travel Expense

$

272.00

AGRICULTURAL AND NATURAL RESOURCES COMMITTEE
Personal Services and Travel Expense.S

3, 763. 02 $

205. 00

*#******T^ff:" *?** ^*TM!

354

GENERAL ASSEMBLY OF GEORGIA

AGRICULTURE COMMITTEE Travel Expense

YEAR ENDED JUNE 30th

1968

1967

1966

--$ 2,360.80 $

710.00

AIR POLLUTION STUDY COMMITTEE
Personal Services and Travel Expense-

$

531.20

AIRPORT SPECIAL COMMITTEE

OF ONE

Travel Expense

--

$

305.00

AIRPORT STUDY COMMITTEE Travel Expense

$ 4,015.10

ALCOHOL STUDY COMMISSION Personal Services and Travel Expense.

$ 3, 974. 60

AMERICAN HIGHWAY ASSOCIATION

CONFERENCE COMMITTEE,

SALT LAKE CITY, UTAH

Travel Expense

$

461.20

APPROPRIATIONS BILL STUDY

COMMITTEE OF ONE

Travel Expense

$

448.00 $

864.00

APPROPRIATIONS SPECIAL STUDY COMMITTEE
Travel Expense

$

181.00

AUDITING, ENROLLING AND ENGROSSING COMMITTEE
Personal Services and Travel Expensed

1,711.00 $

1,476.20 $

1,973.12

AUTOMOBILE AD VALOREM TAX

STUDY COMMITTEE

Travel Expense

$

4,276.10

AUTO THEFT STUDY COMMITTEE Personal Services and Travel Expense.

$ 3, 534.56

BANKS AND BANKING COMMITTEE Personal Services and Travel Expensed 2,272.80 $

663.60

?jm.

""":":-::::;:';--

GENERAL ASSEMBLY OF GEORGIA

355

BANKING LAWS STUDY COMMITTEE Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 2, 089.12

CAPITAL PUNISHMENT STUDY COMMITTEE
Personal Services and Travel Expense.

CAPITAL PUNISHMENT (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expense.S

2, 309.40

CARE AND TRAINING OF PRE-

SCHOOL CHILDREN STUDY

COMMITTEE

Travel Expense

.$ 4,516.00

$ 1, 659.36 1,877.28

CIVIL AND CRIMINAL PROCEDURE LAWS STUDY COMMITTEE
Personal Services and Travel Expense.

COMMITTEE OP ONE ON TAX BOARD COMPROMISE AND SETTLEMENT
Personal Services and Travel Expense.

COMMITTEE OP ONE TO ATTEND

EDUCATION COMMITTEE OP

STATES

Travel Expense

s

$ 2,886.72 $ 6,934.60

358.85

276.48

COMMITTEE OF ONE TO ATTEND CRIMINAL LAW STUDY COMMITTEE, ATHENS, GEORGIA
Personal Services and Travel Expense.

COMMITTEE OP ONE TO ATTEND NATIONAL CONVENTION AMERICAN LEGION, PORTLAND, OREGON
Personal Services and Travel Expense.

COMMITTEE OF ONE TO ATTEND

SENATE ORGANIZATION

STUDY COMMITTEE

Travel Expense

$

31.40

164.00 280.00

356

GENERAL ASSEMBLY OF GEORGIA

COMMITTEE OF ONE TO ATTEND SPECIAL VETERANS' AFFAIRS GROUP TO NATIONAL CONGRESS IN WASHINGTON, D. C.
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

259.00

COMMITTEE OF ONE TO ATTEND SOUTHERN REGIONAL CONFERENCE ON EDUCATION, RICHMOND, VIRGINIA
Personal Services and Travel Expense.

200.00

COMMITTEE OF ONE TO ATTEND STATE MENTAL HEALTH CONFERENCE AT ATHENS, GEORGIA
Personal Services and Travel Expense.

141.60

COMMITTEE OF TWO TO ATTEND NATIONAL LEGISLATIVE LEADERS CONFERENCE IN SAN JUAN, PUERTO RICO
Personal Services and Travel Expense.

$ 1,036.80

COMMITTEE TO ATTEND 19th ANNUAL NATIONAL LEGISLATIVE CONFERENCE, PORTLAND, MAINE
Personal Services and Travel Expense.

$ 1,005.20

COMMITTEE TO ATTEND NATIONAL LEGISLATIVE LEADERS CONFERENCE IN PORTLAND, ORE.
Personal Services and Travel Expense.
COMMITTEE TO ATTEND BRIGHT LEAF TOBACCO ASSOCIATION, VIRGINIA BEACH, VIRGINIA
Personal Services and Travel Expense.

$ 2,513.25 640.00

COMMITTEE TO ATTEND HEARINGS IN WASHINGTON, D. C. ON VETERANS ADMINISTRATION
Personal Services and Travel Expense.

768.81

H^M^E

B*TM

GENERAL ASSEMBLY OF GEORGIA

357

COMMITTEE OF TWO TO ATTEND CONFERENCE ON WORKMEN'S COMPENSATION, OKLAHOMA CITY, OKLAHOMA
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

883.84

COMMITTEE TO ATTEND REVENUE

EXTENDING CONFERENCE

Travel Expense

$

327.00

COMMITTEE TO ATTEND SOUTHERN CONFERENCE OF COUNCIL OF STATE GOVERNMENTS IN HOT SPRINGS, ARKANSAS
Personal Servlcss and Travel Expense.
COMMITTEE TO ATTEND SOUTHERN CONFERENCE OF COUNCIL OF STATE GOVERNMENTS IN HOUSTON, TEXAS
Personal Services and Travel Expense.

940.30 863. 36

COMMITTEE TO ATTEND MOTOR VEHICLES ADMINISTRATION CONFERENCE IN NEW ORLEANS, LA.
Personal Services and Travel Expense.
COMMITTEE TO ATTEND COLLEGE DORMITORY HOUSING AND DAY CARE NURSING HELD IN WASHINGTON, D. C.
Personal Services and Travel Expense.

902.88 400.00

COMMITTEE TO STUDY JUNIOR

COLLEGE AND VOCATIONAL

TECHNICAL SCHOOL SYSTEM

OF CALIFORNIA

Travel Expense

$

443.20

COMMITTEE TO STUDY SENATE CHAMBER RENOVATION
Personal Services and Travel Expense.

50.00 $

289.60

358

GENERAL ASSEMBLY OF GEORGIA

COMMITTEE TO STUDY SCHOOL DISTRICT ORGANIZATION CRITERIA
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 1,139.20

COMMITTEE TO STUDY STATE AND LOCAL TAXATION
Personal Services and Travel Expense.

$ 3,763.48

COMMITTEE TO VISIT AND INVESTIGATE STATE PORT FACILITIES
Personal Services and Travel Expense.

$ 6,116.24

COMMITTEE TO INSPECT V. A. HOSPITAL IN GEORGIA
Personal Services and Travel Expense.

$

974.72

COMMITTEE ON INDUSTRIAL DEVELOPMENT
Personal Services and Travel Expense.

$ 2,301.36

COMMITTEE ON PRIVATE FINANCING OF COLLEGE DORMITORIES AT STATE INSTITUTIONS
Personal Services and Travel Expense.

$ 3,850.44

COMMUNITY MENTAL HEALTH STUDY COMMITTEE MEETING IN CHICAGO, ILLINOIS
Personal Services and Travel Expense.

862. 78

COMPUTERIZED CRIMINAL RECORDS SYSTEMS STUDY COMMITTEE Personal Services and Travel Expense.S

818.00 $ 1,247.00

COMPUTER AND COMMUNICATIONS

STUDY COMMITTEE

Travel Expense

$

1,179.40

COMPUTERS IN REDISTRICTING STUDY COMMITTEE IN WASHINGTON, D. C.
Personal Services and Travel Expense.

556.08

li^HI

--'-

GENERAL ASSEMBLY OF GEORGIA

359

CONSUMER CREDIT CODE COMMITTEE
Travel Expense

YEAR ENDED JUNE 30th

1968

1967

1966

$

999.59

CONSUMER FINANCE STUDY COMMITTEE
Personal Services and Travel Expense.

$ l, 343.20

COST OF CARE OF PATIENTS IN STATE INSTITUTIONS STUDY COMMITTEE
Personal Services and Travel Expense.

COUNCIL OF STATE GOVERNMENTS

ATTENDANCE COMMITTEE

Travel Expense

$

638.20

$ 5,996.00

COUNCIL FOR EXCEPTIONAL CHILDREN CONFERENCE ATTENDING COMMITTEE
Travel Expense

$

605.35

CRIMINAL LAW STUDY COMMITTEE
Personal Services and Travel Expensed Supplies Communications Rent Equipment.

13,640.86 $ 17.77
807.75 20.00
.00

23,944.88 $ 217.28
1,023.86 202.28
.00

20,063.90 51.55 658.53
31.40

$ 14,486.38 $ 25,388.30 $ 20,805.38

DAY CARE CENTERS FOR MENTALLY RETARDED EXTENDED COMMITTEE
Personal Services and Travel Expense.

$ 2,654.40

DAY NURSERY PROGRAM STUDY COMMITTEE
Persona] Services and Travel Expense.

$

480.00

DAY NURSING PROGRAM STUDY COMMITTEE
Personal Services and Travel Expense.

$ 7,810.72

360

GENERAL ASSEMBLY OF GEORGIA

DEFENSE AND VETERANS AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expense.3

YEAR ENDED JUNE 30th

1968

1967

1966

9,316.30 $ 7,878.64 $ 3,847.47

DEPOSITORIES TO MAINTAIN SAFETY DEPOSIT SECURITY STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2, 589. 60

DESIRABILITY OF PARI-MUTUEL BETTING STUDY COMMITTEE
Travel Expense

1, 377. f

338.00

DEVELOPMENT IN AVIATION INDUSTRY STUDY COMMITTEE
Travel Expense

60.00

DRUNK DRIVING LAWS STUDY COMMITTEE
Travel Expense

$ 1,605.80 $

147.80

ECONOMIC AND INDUSTRIAL DEVELOPMENT STUDY COMMITTEE
Personal Services and Travel Expense,

480.00

ECONOMY, REORGANIZATION AND EFFICIENCY IN STATE GOVERNMENT
Personal Services and Travel Expense.S Supplies and Materials Communications Equipment Miscellaneous

16, 527. 64 93.06 372.57 402.35 57. 20

$ 17,452.82 $

2, 444. 70 196. 51 30.00 .00 11.70
2,682.91

EDUCATION COMMITTEE Travel Expense

_$ 18,926.54 $ 6,536.60

EDUCATIONAL IMPROVEMENT COUNCIL SEMINAR ATTENDANCE COMMITTEE
Personal Services and Travel Expense.

$ 10, 296. 92

GENERAL ASSEMBLY OF GEORGIA

361

EDUCATIONAL MATTERS STUDY COMMITTEE
Personal Services and Travel Expense_$

YEAR ENDED JUNE 30th

1968

1967

1966

7,174.10 $ 2, 478. 40 $

56. 78

ELEEMOSYNARY INSTITUTIONS

STUDY COMMITTEE

Travel Expense

$ 3,755.60

ELECTION LAWS STUDY COMMITTEE
Personal Services and Travel Expensed Supplies Communications Printing and Publicity

3,829.40 $ .00
.00 . oo

$ 3,829.40 $

ELECTION LAWS SPECIAL STUDY

COMMITTEE

Travel Expense

$

268.00

580.64 $ .00
.00 ^00

4 13158 2.16
168 00 1.40&00

580.64 $ 5,709.74

EXEMPTION OF CERTAIN PROPERTIES FROM AD VALOREM TAX STUDY COMMITTEE
Personal Services and Travel Expense.

FAMILY AND CHILDREN SERVICES

COMMITTEE

Travel Expense

$

1,038.40 $

$ 281.40

945 60

FINANCING OF HIGHER EDUCATION STUDY COMMITTEE
Personal Services and Travel Expense.
FINANCING OF PRIVATE DORMITORIES AND FEDERAL GRANTS FOR SCHOLARSHIPS STUDY COMMITTEE
Persona! Services and Travel Expense.

$ 4, 359.76

$

267.20

FIRE INSURANCE COMMITTEE OF UNDERWRITING PRACTICES
Personal Services and Travel Expense.

$ 4 732.64

362

GENERAL ASSEMBLY OF GEORGIA

FIREMAN TRAINING ACADEMY STUDY COMMITTEE
Travel Expense

YEAR ENDED JUNE 30th

1968

1967

1966

$ 1,154.40 $

784.00

FIRE ANT PROBLEM PUBLIC HEARING COMMITTEE
Travel Expense

$

181.00

FISCAL AFFAIRS COMMITTEE Travel Expense

$ 1,283.70

FISCAL AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expense,

$ 1,022.72

FISCAL AFFAIRS SUB-COMMITTEE OF THE SENATE AND HOUSE
Personal Services and Travel Expense-

$ 1,434.80 $ 1,112.24

FOREST AND FORESTRY STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,426.00

GAME AND FISH COMMITTEE Travel Expense

$ 17,911.00 $

GEORGIA EDUCATIONAL IMPROVEMENT COUNCIL
Personal Services and Travel Expensed

2,798.00 $

7,587.80 4,388.66 $

3,823.32

GEORGIA TAX REVISION STUDY

COMMITTEE

Travel Expense

$

2,162.30 $

2,008.20

GEORGIA WORKMEN'S COMPEN-

SATION COMMITTEE

Travel Expense.

$

1,370.80 $

137.00

GENERAL LEGISLATIVE MATTERS Personal Services and Travel Expense.

$

56.80

GENERAL ASSEMBLY OF GEORGIA

363

YEAR ENDED JUNE 30th

1968

GOVERNOR'S COMMISSION FOR EFFICIENCY AND IMPROVEMENT IN GOVERNMENT

Personal Services and Travel Expense,

$

Supplies

_

Communications

Printing and Publications

Repairs-- -

.

Rents

Insurance and Bonding Miscellaneous

Refund--Univ. of Ga. --Institute of

Law and Govt., School

of Law

$(--) 709.03

1967

1966

7,904 01 $ ' 7a40 "
296 43
8 054 00 \m
156.80
>00
QQ

37 252 87 *156'33
i,i8040 4 213 60 ' 35 85
947 40
66 72
22 25

.00

.00

$(--) 709.03 $ 16,484.64 $ 43,875.42

GOVERNOR'S TRAFFIC SAFETY

COMMITTEE

Travel Expense

____$

1,801.88 $

280.00

HIGHWAY BEAUTIFICATION STUDY COMMITTEE
Personal Services and Travel Expense.

$ l, 800.80

HIGHWAY COMMITTEE Travel Expense

$

136.40 $

HIGHWAY COMMITTEE--EIGHTH

DISTRICT

Travel Expense

$

1,256.80

214.00

HIGHWAY LAWS STUDY COMMITTEE
Travel Expense

$ 1,685.40

HIGHWAY USERS CONFERENCE STUDY COMMITTEE
Personal Services and Travel Expense.
HISTORICAL DRAMA ON JEKYLL ISLAND FEASIBILITY STUDY COMMITTEE
Personal Services and Travel Expense.

$

59g go

$

483.52

364

GENERAL ASSEMBLY OF GEORGIA

HOG CHOLERA ERADICATION STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

472.00

HORSEBACK RIDING IN STATE

PARKS STUDY COMMITTEE

Travel Expense

_$ 1,707.40

HOSPITAL INSURANCE BENEFITS STUDY COMMITTEE
Travel Expense

275.00

HOUSE APPROPRIATIONS COMMITTEE
Personal Services and Travel Expense.S 28,168. 50 $ 23,628.90

HOUSE INTERSTATE COOPERATION COMMITTEE
Personal Services and Travel Expense.$

7,102.70

7,737.13 $ 8,109.81

HOUSE MENTAL HEALTH STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3,005.60

HOUSE REAPPORTIONMENT STUDY COMMITTEE
Personal Services and Travel Expense.

$ 5,210.60 $ 1,852.76

HOUSE RULES COMMITTEE Personal Services and Travel Expense.

$ 3,230. 56

HOUSE TAX EQUALIZATION STUDY COMMITTEE
Personal Services and Travel Expense.

745.60

HYGIENE AND SANITATION COMMITTEE
Travel Expense

_$ 2,548.20 $

441.00

IMPROVING STATE EMPLOYEES EMPLOYMENT CONDITIONS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,324.40

H

GENERAL ASSEMBLY OF GEORGIA

365

INDIGENT CRIMINAL DEFENDANTS STUDY COMMITTEE
Personal Services and Travel Expense.

INDUSTRY COMMITTEE

Travel Expense

$

YEAR ENDED JUNE 30th

1968

1967

1966

$ 2, 854. 81

1>055 m $

565.00

INDUSTRIAL RELATIONS STUDY COMMITTEE
Travel Expense

317.00

INDUSTRIAL SAFETY COMMITTEE Personal Services and Travel Expense.

INDUSTRY AND TRADE STUDY

COMMITTEE

Travel Expense

<

$ 4,730.24

85.00 $

228.00

INSTITUTIONS AND MENTAL

HEALTH STUDY COMMITTEE

Travel Expense

$

2;169.05 $

INSURANCE COMMITTEE Travel Expense

812.00 $

107.00 613.00

INSURANCE LICENSING BY MUNICIPALITIES STUDY COMMITTEE
Personal Services and Travel Expense.
INTERAGENCY MOTOR POOL STUDY COMMITTEE
Personal Services and Travel Expense.
INTERIM COMMITTEE TO WORK IN CONJUNCTION WITH THE COMMITTEE TO STUDY COSTS IN OPERATING PUBLIC SCHOOLS
Personal Services and Travel Expense.
MINTERIM TOBACCO STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3,140. 00 $ 1,335.20
$ 7, 753.12 $ 1,496. 00

366

GENERAL ASSEMBLY OF GEORGIA

YEAR ENDED JUNE 30th

1968

1967

1966

INVASION OF PRIVACY STUDY COMMITTEE
Personal Services and Travel Expensed

57.00 $ 2,601.08

INVASION OF PRIVACY SPECIAL STUDY COMMITTEE
Travel Expense

$

611.52

INVASION OF PRIVACY AND ELECTRONIC SURVEILLANCE STUDY COMMITTEE
Travel Expense
JOBS AFTER FORTY PROGRAM STUDY COMMITTEE
Personal Services and Travel Expense.

$

949j 58

1- 'w-""

JUDICIARY COMMITTEE--HOUSE Personal Services and Travel Expense.! 6,524.85 $ 6,946.30

JUDICIARY COMMITTEE--SENATE

Travel Expense

$

576.00 $ 1,790-60

JUDICIARY COMMITTEE--SPECIAL

Travel Expense

$ 3,360.44 $ 4,208.60

JUDICIARY ARTICLE IN CONSTI-

TUTION STUDY COMMITTEE

Travel Expense

$

426.00

JUDICIARY ARTICLE STUDY COMMITTEE
Travel Expense

$ 1,614.10

JUVENILE COURT LAWS STUDY

COMMITTEE

Travel Expense

* 2,868.50 $

203-00

LAKES AND RIVERS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,688.00

m

GENERAL ASSEMBLY OF GEORGIA

367

YEAR ENDED JUNE 30th

1968

1967

1966

LAW ENFORCEMENT OFFICERS

STANDARDS STUDY

COMMITTEE

Travel Expense

$

170.00

LEGISLATIVE ADVISORS SPECIAL

COMMITTEE

Travel Expense

$

447.00

LEGISLATIVE AND CONGRESSIONAL

REAPPORTIONMENT COMMITTEE

Travel Expense

..$

5,373.60 $

1,540.00

LEGISLATIVE MATTERS COMMITTEE Personal Services and Travel Expense.S
LEGISLATIVE LEADERS INTERIM COMMITTEE
Personal Services and Travel Expense.

49. 60

$

593. so

LEGISLATIVE SERVICES COMMITTEE Personal Services and Travel Expensed 1,024.85 $ 1,677.30 $ 3,600.41

LIAISON COMMITTEE BETWEEN EDUCATIONAL COMMITTEE AND STATE BOARD OF EDUCATION
Personal Services and Travel Expense,

LOCAL AFFAIRS COMMITTEE

Travel Expense

$

LOCAL GOVERNMENT AND REVENUE STUDY COMMITTEE
Personal Services and Travel Expense.

MARRIAGE LAWS IN GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense.

MENTAL HEALTH STUDY COMMITTEE--HOUSE AND SENATE
Personal Services and Travel Expense.

$ 2,160.80 $ 4,163.64

282. 00 $

210.00

$ 2,261.60

$ 3_ 376 go

$ 1,458.52 $

642.32

368

GENERAL ASSEMBLY OF GEORGIA

MENTAL RETARDATION STUDY
COMMITTEE Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1968

1967

1966

2, 226. 60 $ 2, 600.00

MENTAL RETARDATION EXTENDED STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1, 368.00

MENTAL RETARDATION SPECIAL STUDY COMMITTEE
Personal Services and Travel Expense.

$

400.00

MILK AND MILK CONTROL SUBCOMMITTEE
Travel Expense

$ 7,504.50

MILLEDGEVILLE (CENTRAL) STATE HOSPITAL FARM LAND UTILIZATION STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1.563- 04

MINES, MINING AND GEOLOGY PHOSPHATE INVESTIGATION
COMMITTEE Personal Services and Travel Expense.

$ 1> 707- 84

MOTOR VEHICLE COMMITTEE Personal Services and Travel Expensed 13,529.20 $ 4,890.80

NATIONAL AMERICANISM COMMIS-

SION OF AMERICAN LEGION

ATTENDANCE COMMITTEE

Travel Expense

$

NATIONAL ASSOCIATION OF

WOMEN LEGISLATORS COM-

MITTEE, HARTFORD, CONN.

Travel Expense

$

200.00 779.40

NATIONAL CONFERENCE OF LIEUTENANT GOVERNORS ATTENDANCE COMMITTEE
Travel Expense

$ 1,002.70

R^HBS

GENERAL ASSEMBLY OF GEORGIA

369

NATIONAL CONFERENCE OF LEGISLATIVE LEADERS, SAN FRANCISCO, CALIF.
Travel Expense

YEAR ENDED JUNE 30th

1968

1967

1966

$ 6>922.4i

NATIONAL CONFERENCE OF STATE LEGISLATIVE LEADERS, WASHINGTON, D. C.
Personal Services and Travel Expensed

185.55 $ 2,233.34

NATIONAL CONFERENCE OF LEGISLATIVE LEADERS, SAN ANTONIO, TEXAS
Travel Expense

$

3> 764. 38

NATURAL RESOURCES COMMITTEE

Travel Expense.....

$ 7,573.80 $ i,077.40

NORTH GEORGIA STATE PARKS PROPERTY INSPECTION COMMITTEE
Personal Services and Travel Expense.

OCEANOGRAPHIC STUDY

COMMITTEE

Travel Expense

<

$ 2,646.48

259.00 $

566.00

OLD COURTHOUSE IN WHITE COUNTY AS STATE PARK FEASIBILITY STUDY COMMITTEE
Personal Services and Travel Expense,
PARKS INSPECTION STUDY COMMITTEE
Personal Services and Travel Expense.

140.00 $ 5,432.72 $ 4,008.28

PENAL AND CORRECTIONAL AFFAIRS STUDY COMMITTEE
Personal Services and Travel Expense.!
PENAL AND CORRECTIONAL AFFAIRS (SPECIAL) STUDY COMMITTEE
Personal Services and Travel Expense.

2,585.70 $

3,65160 $

1,906.08 161.60

370

GENERAL ASSEMBLY OF GEORGIA

PENAL INSTITUTIONS STUDY COMMITTEE
Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1968

1967

1966

4,301.10 $ 9,741.14

PENAL STUDY COMMITTEE Personal Services and Travel Expense.

a> ^tau. tc

PENSION SYSTEM FOR THE DE-

PARTMENT OF PUBLIC SAFETY

STUDY COMMITTEE

Travel Expense

-

$

909.00

PORTS AUTHORITY STUDY COMMITTEE
Personal Services and Travel Expense.
PORTS INSPECTION STUDY COMMITTEE
Travel Expense

$ 1.602.08

$

232.20

POSSIBILITY OF TWELVE MONTHS SCHOOL YEAR
STUDY COMMITTEE Personal Services and Travel Expense.

PRISON INSPECTION STUDY

COMMITTEE

Travel Expense....

$

262.90 $

$ 5,940.02 471.80

PRISON STUDY COMMITTEE Travel Expense

$

242.50 $

330.00

PRISON SPECIAL STUDY COMMITTEE
Travel Expense

$

195.40

PRIVATE FINANCING OF STUDENT

AND FACULTY HOUSING STUDY

COMMITTEE

Travel Expense

$

1,682.20 $

103.00

PROBATION AND PAROLE SYSTEMS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2,390. 72

~:)A

B="

GENERAL ASSEMBLY OP GEORGIA

371

PROBATION OF WILLS AND ADMINISTRATION OF ESTATES STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

120. 64

PROBLEMS OF ECONOMIC AND INDUSTRIAL DEVELOPMENT IN GEORGIA STUDY COMMITTEE
Personal Services and Travel Expense.
PROBLEMS OF SEX CRIMES AND SEX OFFENDERS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 5, 787. 60 $ 1, 599. 52

PROVISIONS FOR LICENSURE AND REGULATIONS OF NURSING HOMES
Personal Services and Travel Expense.
PUBLIC SAFETY DEPARTMENT RETIREMENT SYSTEMS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3, 361. 60

$ 2,201. 60 $

871. 56

PUBLIC PROPERTY AD VALOREM TAX STUDY COMMITTEE
Personal Services and Travel Expense.

$ 4,411. 20

PUBLIC SCHOOL PERSONNEL RETIREMENT STUDY COMMITTEE
Personal Services and Travel Expense.$(--)

40. 00 $

3, 429. 44

PUBLIC UTILITIES AND TRANSPORTATION COMMITTEE
Travel Expense

$(--)

25.00 $

2,618.80

PUBLIC UTILITIES PROPERTY EVALUATION TAX STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2, 552. 80

RECESS STUDY COMMITTEE Travel Expense

-$ 8, 366.10

372

GENERAL ASSEMBLY OF GEORGIA

REPRODUCTION OF FRESH WATER FISH STUDY COMMITTEE
Personal Services and Travel Expense,

YEAR ENDED JUNE 30th

1968

1967

1966

$ 3, 337.91

RETAIL CONSUMERS FINANCE STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3, 792. 00

RETIREMENT SYSTEMS AND EMERITUS POSITIONS STUDY COMMITTEE
Personal Services and Travel Expense.
REVISION OF MOTOR FUEL LAWS STUDY COMMITTEE
Personal Services and Travel Expense.

$

583.76

$ 3, 539. 20

RULES COMMITTEE Travel Expense

206. 70

RULES SPECIAL COMMITTEE Travel Expense

$ 2,764.60 $ 2,490.80

SAFETY RESPONSIBILITY LAWS STUDY COMMITTEE
Travel Expense

2, 156. 00

SALARIES AT MILLEDGEVILLE (CENTRAL) STATE HOSPITAL STUDY COMMITTEE
Personal Services and Travel Expense.

466. 40

SCHOLARSHIP STUDY COMMITTEE Personal Services and Travel Expense.

$ 6, 815. 80

SENATE ADMINISTRATIVE AFFAIRS COMMITTEE
Personal Services and Travel Expensed$ Supplies and Materials Communications Repairs Rents Equipment

6, 942. 34 $
300. 10 6, 465. 18
39.24 50.00 933. 66

$ 14, 730. 52 $

2, 069. 00 $ .00 .00 .00 .00 .00
2, 069. 00 $

2, 477. 60 .00 .00 .00 .00 .00
2, 477. 60

GENERAL ASSEMBLY OF GEORGIA

373

SENATE APPROPRIATION COMMITTEE
Personal Services and Travel Expensed

YEAR ENDED JUNE 30th

1968

1967

1966

5,327.10 $ 14,420.00

SENATE APPROPRIATIONS STUDY

COMMITTEE

Travel Expense

$

i, 090.60

SENATE GAME AND FISH STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1,136.80

SENATE INTERSTATE COOPERATION COMMITTEE
Personal Services and Travel Expensed

3,700.12 $

3,273.04 $

4,461.48

SENATE LEGISLATIVE PROCEDURE STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2, 734. 32

SENATE ORGANIZATION STUDY

COMMITTEE

Travel Expense

$

1,145.60

SENATE REAPPORTIONMENT

STUDY COMMITTEE

Travel Expense

$

SENATE RULES REVISION STUDY COMMITTEE
Personal Services and Travel Expense.

SENATE TOBACCO STUDY COMMITTEE
Personal Services and Travel Expense.

SERVICES TO THE BLIND STUDY

COMMITTEE

Travel Expense

_$

SOCIAL DISEASES STUDY COMMITTEE
Personal Services and Travel Expense.

107.80 $ 198.40

322. 20 $ 1, 823. 68 $ 1, 880. 00
398.40

374

GENERAL ASSEMBLY OF GEORGIA

SOUTH GEORGIA STATE PARKS INSPECTION COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 3,255.76

SPECIAL DAIRYMEN COMMITTEE TO ATTEND CONFERENCE IN MIAMI, FLORIDA
Travel Expense
SPECIAL RELATIONSHIP BETWEEN COSTS INCURRED BY STATE AND LOCAL GOVERNMENT STUDY COMMITTEE
Personal Services and Travel Expense.

255.00

$

570.40

SPECIAL SUBCOMMITTEE TO STUDY COST INCURRED BY STATE AND LOCAL GOVERNMENT
Personal Services and Travel Expense.

$ 1, 001. 60

STATE CAREER EMPLOYMENT

COMMITTEE

Travel Expense

S

794.00

STATE CLAIMS COMMITTEE Personal Services and Travel Expense_$ 3, 200.00 $ 3, 802.76

STATE EXAMINING BOARDS STUDY COMMITTEE
Travel Expense

$ 3,019.00

STATE AND LOCAL GOVERNMENTS COST OF OPERATING SCHOOL STUDY COMMITTEE
Personal Services and Travel Expense.

$ 9, 287. 04

STATE AND LOCAL GOVERNMENT RELATIONSHIP STUDY COMMITTEE
Personal Services and Travel Expense.

$ 3, 534. 40

STATE AND LOCAL GOVERNMENT STUDY COMMITTEE
Personal Services and Travel Expense.

$ 9, 622.48

GENERAL ASSEMBLY OF GEORGIA

375

STATE BUILT ROADS NOT MAINTAINED BY STATE STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 2, 457.44

STATE GOVERNMENT EMPLOY-

MENT STUDY COMMITTEE

Travel Expense

$

169.00

STATE HIGHWAY GRANTS STUDY COMMITTEE
Personal Services and Travel Expense_$

2,096.80 $

470.40

STATE INSTITUTIONS AND PROPERTIES STUDY COMMITTEE
Personal Services and Travel Expense_$ 17,083.81 $ 12,727.00

STATE INSTITUTIONS AND PROP-

ERTIES, PENAL INSTITUTIONS

SUBCOMMITTEE

Travel Expense

$

5,293.40

STATE LIAISON OFFICE IN WASHINGTON, D. C. STUDY COMMITTEE
Personal Services and Travel Expense.S

2,834.37 $

1,113.20

STATE OF THE REPUBLIC COMMITTEE
Travel Expense

$ 3,067.80 $

893.40

STATE OWNED FARM LAND UTILIZATION STUDY COMMITTEE
Personal Services and Travel Expense.

STATE PORTS INSPECTION STUDY

COMMITTEE

Travel Expense

$

300.00

$ 2,925. 68

STATE REAL PROPERTIES CONTROL COMMISSION
Personal Services and Travel Expensed

960.85 $ 1,394.96 $ 1,064.16

376

GENERAL ASSEMBLY OF GEORGIA

STATE REAL PROPERTIES STUDY COMMITTEE
Personal Services and Travel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 3,028.48

STATEWIDE PUBLIC DEFENDER

STUDY COMMITTEES

Travel Expense

$ 2,233.80

STRIP MINING OPERATIONS STUDY COMMITTEE
Travel Expense

$ 3,245.60 $

405.20

SURFACE MINED LAND USE BOARD

Travel Expense

$

137.00

TAX EQUALIZATION STUDY COMMITTEE
Supplies

$

40.00

TAXATION OF RURAL LANDS COMMITTEE
Personal Services and Travel Expensed

51.20

$

515.20

TAX REVISION STUDY COMMITTEE Personal Services and Travel Expensed

772.00 $ 1,606.40

TAX REVISION STUDY COMMITTEE #2
Travel Expense

$

358.00

TAX STRUCTURE EFFECT UPON BUSINESS STUDY COMMITTEE
Personal Services and Travel Expense.

$ l, 934.64

TEACHER CERTIFICATION POLICIES

STUDY COMMITTEE

Travel Expense

$

865.00 $

641.00

TEACHER RETIREMENT STUDY COMMITTEE
Personal Services and Travel Expense.

$

680.80

I '-

SPBIB

1MB

GENERAL ASSEMBLY OF GEORGIA

377

TEACHER TENURE LAWS STUDY COMMITTEE
Personal Services and Travel Expense.

TEMPERANCE COMMITTEE

Travel Expense

_ _<

YEAR ENDED JUNE 30th

1968

1967

1966

$ 2,700.80

50.00

TOBACCO ADVISORY BOARD Personal Services and Travel Expensed 1,447.60 $ 2,133.92 $ 2,159.60

TOBACCO PROMOTION STUDY COMMITTEE
Personal Services and Travel Expense.

160.20

TOBACCO WAREHOUSE CHARGES AND COST INVESTIGATING COMMITTEE
Personal Services and Travel Expense.

TOURISM STUDY COMMITTEE Travel Expen se

$ 3, 630. 25

$ 6, 994. 48

TRAFFIC SAFETY STUDY COMMITTEE
Personal Services and Travel Expense.
TRAFFIC SAFETY STUDY SUBCOMMITTEE
Personal Services and Travel Expense.

4,586.16 $ 7,434.37

$ 2, 581. 48

537.60

UNIFORM CONSUMER CREDIT CODE STUDY COMMITTEE
Travel Expense

-$ 1,570.00 $ 2,241.75

UNIFORM SALARY STUDY COMMITTEE
Personal Services and Travel Expense.

$

80.00

UNIFORM TRANSCRIPTS FOR HIGH SCHOOL STUDENT RECORDS STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1, 764. 80

378

GENERAL ASSEMBLY OF GEORGIA

UNINSURED MOTORISTS FUND STUDY COMMITTEE
Personal Services andTravel Expense.

YEAR ENDED JUNE 30th

1968

1967

1966

$ 1, 309.02

UNIVERSITY OF GEORGIA TOUR COMMITTEE
Personal Services and Travel Expense.

$

160.00

UNIVERSITY SYSTEM OF GEORGIA

STUDY COMMITTEE

Travel Expense

$

9,717.70 $

5,663.90

USED CAR DEALERS REGISTRATION STUDY COMMITTEE
Personal Services and Travel Expense.$(--)

5.28 $ 4,259.04

WAYS AND MEANS COMMITTEE

Travel Expense

$ 2,659.00 $ 1,440.40

WELFARE COMMITTEE Travel Expense

$

471.00

WORKMEN'S COMPENSATION STUDY COMMITTEE
Personal Services and Travel Expense.

$ 1,174.00

WORKMEN'S COMPENSATION SPECIAL STUDY COMMITTEE
Personal Services and Travel Expense.

$ 2, 492. 96

YOUTH DEVELOPMENT CENTERS CONSTRUCTION AND DEVELOPMENT STUDY COMMITTEE
Personal Services and Travel Expense.$(--)

136.00 $

5,076.48

Totals

$3,803,565.75 $2,723,120.10 $1,901,914.82

Number of Days in Session Regular Session

40

45

40

Number on Payroll June 30th

303

296

286

mm ^BHWI^^H

GENERAL ASSEMBLY OF GEORGIA

379

GENERAL
Compensation and expenses of members, officials, committees, and employees of the 1968 General Assembly were paid under authority of Georgia Code Sections and Resolutions as quoted in the unit report.
Glen W. Ellard is bonded for $5,000.00 as Clerk of the House of Representatives, effective to January 14, 1969. Hamilton McWhorter, Jr., is bonded for $5,000.00 as Secretary of the Senate effective to January 9, 1969.
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; $25.00 per day expense allowance and a mileage allowance at the rate of 10j per mile.
Section 4 of the Georgia Educational Improvement Council Act amended in 1966 and approved March 10, 1966, is quoted in the unit report.

I^HBS

STATE AID GRANTS TO COUNTIES

38!

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS

State Revenue Allotments

Appropriation, 1945 Fixed Distribution Act.

. 4 sl7 mq m

Appropriation, 1951 Public Road Mileage Ratio Act;.;YZ'.Y.V 4,m,(m.00

Total Available for Road Purposes Appropriation, 1967 Act for any Public Purpose.!"
Total Revenues

$ Q q17 n,, m ..._ * 700,' 000.' 00
$1~ 1,017,013.03

EXPENDITURES

CAPITAL OUTLAY--GRANTS

Under 1945 Fixed Distribution Act

. , ,,._ m_ m

Under 1951 Public Road Mileage Ratio Act.,..::;;;;;;;;;;;;;;;;; Jsoa oSS

Total Capital Outlay-Grants for Road Purposes...

sTsIToisTs

Under 1967 Act for any Public Purpose

^^ l.TOaooa'S

Total Governmental Costs

$^1^03

382

STATE AID GRANTS TO COUNTIES

State Aid Grants to Counties are made through the office of the State Treasurer but prior to the year ended June 30, 1951, were reflected in the reports of the State Highway Department.

Funds for the payments in the fiscal year ended June 30, 1968, were provided by State appropriation of $4,817,013.03 for Grants to Counties under 1945 Act providing fixed distribution, and $4,500,000.00 under 1951 Act making distribution based on public road mileage ratio. These two grants made a total of $9,317,013.03 available for road purposes. An additional $1,700,000.00 was paid to the counties for any public purposes under provisions of the Act
of the General Assembly approved April 12, 1967.

A schedule of these grants by counties is included in the unit report.

1. Grants under 1945 Fixed Distribution Act

$ 4,817,013.03

2. Grants under 1951 Public Road Mileage Ratio Act_ _. 4,500,000.00

Total Available for Road Purposes 3. Grants under 1967 Act for any Public Purpose

$ 9,317,013.03 1,700,000.00

4. Total Grants in Year Ended June 30, 1968

$11,017,013.03

5. Accumulated Total January 1, 1924 to June 30, 1968. 6. Public Road Mileage in County as of July 1, 1967.

HHBN

STATB AID GRANTS TO INCORPORATED MUNICIPALITIES 383

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES STATE FUNDS
State Revenue Allotments Appropriation-Section #48 Grants to Municipalities Appropriation-Section #49 Grants to Municipalities
Total Revenues.

$ 9 317 000 00 ..'. 2, 70o! 00a 00
-$12, 017, 000. 00

EXPENDITURES CAPITAL OUTLAY--GRANTS
Under 1965 Act and Amendment Under 1967 Act
-
Total Governmental Costs.

<s Q <7 rmn nn * 9,di7,000.00
2,700,000.00 -$12, 017, 000. 00

^^^m

STATE AID GRANTS TO INCORPORATED MUNICIPALITIES 385

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 1968 were made by the Treasurer of the State of Georgia, under provisions 'of Act of the General Assembly approved March 31, 1965, and Amendment thereto approved March 7, 1966, as well as under provisions of Act of the General Assembly approved April 21, 1967.

Appropriation for State Aid Grants to Incorporated Municipalities in the fiscal year ended June 30, 1968, was $12,017,000.00 and was distributed by
the Treasurer of the State of Georgia to the incorporated municipalities in the State. Prior to the year ended June 30, 1966, State Aid Grants to Incorporated Municipalities were distributed by the Director of the State Highway Department.

All grants are listed in the unit report showing name of incorporated municipality, population as per the 1960 federal census, and amount of grant
paid by check under each Act of the General Assembly and Amendment thereto as follows:

1. Grants under 1965 Act and Amendment 2. Grants under 1967 Act

$ 9,317,000.00 270000000

3. Total Amount of Grants

$12 017 000 00

Legislative Acts of April 21, 1967, and Amendment approved April 12, 1968, are quoted in the Appendix to the unit report.

386

STATE HIGHWAY DEPARTMENT OF GEORGIA

BALANCE SHEET JUNE 30, 1969

ASSETS
CURRENT ASSETS Cash on Hand and in Banks Budget Fund State Revenue Collections Fund Sinking Fund Private Trust and Agency Funds

$90,569,731.64 124,807. 50 100.00 822,657. 30 $ 91,517,296.44

Accounts Receivable Due from State Treasury Due from U. S. Government (Bureau of Roads) Due from Georgia Highway Authority
Total Current Assets

$ 10,640,894.93
118,332,583.22 70,880.83 129,044,358.98
$220, 561,655.42

OTHER ASSETS

Non-Cash Participation

Receivable

$10,535,028.44

Less: Application to Project

Cost

10,535,028.44 $

0.00

Inventory of Materials and Supplies

281,855.95

Accrued Leave

593,164.05

Automotive Equipment Clearing

(--) 172,889.26

Undistributed Charges and Credits

415,584.79

1,117,715. 53

Total Assets .

$221,679,370.95

X!

STATE HIGHWAY DEPARTMENT OF GEORGIA

387

BALANCE SHEET JUNE 30, 1968

LIABILITIES, RESERVES AND FUND BALANCE

CURRENT LIABILITIES
Contracts Payable Vouchers Payable Accrued Payroll
Accrued Employer's Payroll Costs

$ i54;804,129 90
5 127 410 78
_" i^gso'ss 212, 732. 87

Total Current Liabilities

RESERVES

For State Revenue Collections Unremitted $ For Highway Refunding Certificates--
Unpresented

For Private Trust and Agency Funds

For Other Assets (Detail opposite page)

For Outstanding Requisitions For Petty Cash

For Unpaid Cancelled Checks For Allotments to Complete

Construction Add: Adjustment in

$ 49,720,381.93

Contracts Payable

1,325,599. 53

$162,077,253. 93
124,807 50
100 on 822,657. 30 1,117,715.53 i\ 056^ 475 16 ' 29i65o!oo 32,' 318 30

$ 51,045,981.46 Deduct: Non-Cash Partici-
pation on Contracts (--)10,535,028.44

40,510,953.02

For Unrecorded Commitments For Unapplied Other Cash Participation For Unapplied Funds from Department of
Industry and Trade For Buildings and Equipment For Machinery Replacements For Emergency Fund For Warehouse Purchase Orders For Accrued Payroll and Employer's Payroll
Cost Unapplied

7,345,098.02 ' 126,' 781.23
12,262.00 250^ OOo' 00 77,' 513.21 (_) 98,650.71 77' 03s' 73
(-)2,145,713.25

FUND BALANCE Appropriation Balances
General Operations Maintenance and Betterments Planning and Construction Matching Federal Aid Airport Construction Matching Appalachian Funds

$ 2,905,528.94 4,801,117.47 1,800, 732.20 3! 7261335^53 693,052.75 997,140.00

49,339,006.04

Less Advance Appropriation from State Treasury

$ 14,923,906.89 (--)4,660, 795. 91

10,263,110.98

Total Liabilities, Reserves and Fund Balance

$221,679,370.95

388

STATE HIGHWAY DEPARTMENT OF GEORGIA

ANALYSIS OF FUND BALANCE YEAR ENDED JUNE 30, 1988

ALLOCATION OF FUND BALANCE JULY 1, 1967

Highway Refunding Certificate--Unpresented__$

100.00

Outstanding Requisitions

4,891, 665. 79

Allotments to Complete C onstruction

60,934,058.39

Allotment Balances

5,042,591.38

Unrecorded Commitments--N et

170,892.25

Unapplied Other Cash Participation

109,565. 58

Unapplied City Grant Participation

1,931. 64

Revolving Funds

49,057.66

Unpaid Cancelled Checks

32,318.30

Reserve for Emergency Fund

415,252.63

Petty Cash

27,650.00

Warehouse Stock Purchase Orders

138,123.22

Buildings and Equipment

1,304, 317. 60

Machinery Replacements

42,641. 39

Reserve for Inventory, Doubtful Accounts and

Deferred Items

537,292.02

Appropriation Balances--State Funds

18,774,042. 88

Advance Appropriation Due from

State Treasury...

(--)5,479,004.93

Encumbrance--Automotive Clearing

(--) 5,520.06

, 986,975. 74

ADJUSTMENTS

Add:

Funds in State Treasury considered as received

in State Auditor's Report June 30, 1967 $ 5,479,004.93

Anticipated Federal Funds Receivable in ex-

cess of current billings June 30, 1967

138,462,279.16

143,941,284.09

Deduct: Contracts Payable July 1, 1967 Less Retainage....

$230,928,259.83
$ 167,711,985.47 (--)13,437,086.27 $154,274,899.20

Accrued Payroll--June 15-30, 1967 Accrued Payroll--Employer Costs
June 15-30, 1967 Highway Refunding Certificates-
Sinking Fund Reserve for Deferred Charges

1,805,442.08
195,141.27
100.00 523,974.19 156,799,556. 74

STATE HIGHWAY DEPARTMENT OF GEORGIA

389

ANALYSIS OF FUND BALANCE YEAR ENDED JUNE 30, 1968

FUND BALANCE JULY 1, 1967 AS ADJUSTED Deduct:

Excess of Expenditures over Revenues

Year Ended June 30, 1968

$ 16,578,548.57

Accts. Receivable Uncollectible Written Off..

13,317.83

$ 74,128,703 09 16,591,866.40

Deduct:
Transfers to Reserves as detailed by State Highway Department of Georgia
Outstanding Requisitions Petty Cash
Unpaid Cancelled Checks Allotment Obligations Unrecorded Commitments Unapplied Other Cash Participation Unapplied Funds from Department of
Industry & Trade Reserve for Building and Equipment Reserve for Machinery Replacement Emergency Fund Reserve for Warehouse Purchase Orders Accrued Payroll and Employer's Payroll
Cost Unapplied

$ 57, 536, 836. 69
$ 1,056,475.16 ' 29,'650." 00 32,318.30
40,510,953.02 7( 345,098.02
126,781. 23
12,262.00 250,000.00 77,513.21 (_) 98,650^71 77,038. 73
(--)2,145, 713.25 47,273,725.71

FUND BALANCE JUNE 30, 1968

$ 10,263,110.98

390

STATE HIGHWAY DEPARTMENT OF GEORGIA

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments
Adjustments Governor's Emergency Fund

$ 114,231,367.94 719, 761. 50

Total State Funds

$ 114,951,129. 44

FEDERAL FUNDS U. S. Government Bureau of Roads Federal Aid--Primary Federal Aid--Secondary Urban Highway Interstate Highway Landscape Highway Appalachian Highway Access Roads Advertising and Junkyard Control Highway Planning Survey
Total Federal Funds

$ 9,508,791.00

8,468, 764.20

3,597,846.00

52,481,861.42

134,410.00

(--)9,922,837.00

357,000.00

(--)

65.00

930,829.00

65, 556,599.62

DEPARTMENTAL FUNDS Grants--Counties or Cities Engineering Supervision--Authorities Miscellaneous Sales Transfers
Total Departmental Funds
Total Revenues

$ 3,407,177.83 949,319. 38 240,139.65 12,362.00
$ 185,116, 727. 92

HI

STATE HIGHWAY DEPARTMENT OF GEORGIA

391

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C.A Health Insurance

$ 22,555,474.15
1,496,119.83 793,197.75 430, 907.58

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Contracts with State Agencies Other Operating Expense Freight and Express Dues and Subscriptions Laundry and Dry Cleaning Preliminary Engineering Transfers Tests. __ Interdepartmental Billings Blueprints and Plans Computer Services Tests General Field Engineering
Total Operating Expense

$ 25,275 699.31

$ 926,558.88 7,309,151.02 1, 229,214.44 261,421.90
167,090.87 70, 844. 65 987,166.15 26,155.03 245, 897.40 122, 979.12 56,440.46

(--)

15,296.22 8,422. 53
708.67 5, 602. 65 28,948.42

(--) 653,928.85 (--) 36,418.32
(_) 971,206.20
(--) 852,779.02

8,936,360. 72

CAPITAL OUTLAY
Lands, Bldgs. and Permanent Improvements Personal Services
Salaries, Wages, Per Diem and Fees $ Employer's Contributions for
Retirement F.I. C.A Health Insurance Travel Expense Supplies and Materials Repairs and Maintenance

17, 977, 869. 59
1,229,847.42 642,454.28 349,015.65 1,346,832.69
4,655,778.04 54, 730.12

HH MmUwi

: ": -

'

STATE HIGHWAY DEPARTMENT OF GEORGIA

393

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

CAPITAL OUTLAY (Cont'd) Lands, Bldgs. and Permanent Improvements-- (Cont'd)
Communications Power, Water and Natural Gas Publications, Publicity and Printing Bents Insurance and Bonding Contracts with State Miscellaneous Contracts Equipment--new

$

25,280.55

7, 780. 61

29,807.83

207,287.71

3.68

77,016.45

5,342,167.82

xil, 055, 887.17

4>4i7; 921. 28

Total Capital Outlay

$ 147i 419) 680. 89

AUTHORITY LEASE RENTALS Georgia Building Authority Georgia Highway Authority

$ 399,961. 00 19, 663, 574. 57

Total Authority Lease Rentals
Total Governmental Costs Excess of Revenues over Expenditures

20,063, 535. 57
$ 201,695,276.49 (--)16,578^ 548.57

$ 185,116,727.92

r tTM*r:** ** ftjf*r !*

394

STATE HIGHWAY DEPARTMENT OF GEORGIA

FINANCIAL CONDITION
The State Highway Department of Georgia ended the fiscal year on June 30, 1968, with a fund balance of $10,263,110.98, after providing reserves of $154,804,129.90 for contracts payable, $5,127,410.78 for liquidation of accounts payable, $1,932,980.38 for accrued payroll, $212,732.87 for accrued employer's payroll costs, and $49,339,006.04 for various purposes as detailed on the Balance Sheet.
This fund balance of $10,263,110.98 is the amount of State appropriations allocated by the State Highway Department of Georgia for the various purposes shown on the Balance Sheet.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Highway Department of Georgia provided for expenditures totaling $191,838,615.44. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category by the State Highway Department of Georgia in accordance with Budget Bureau rules and regulations. These items are classified more properly under personal services and have been so presented in the attached schedules.
In the statement of Revenues and Expenditures, expenditures for personal services are divided between expense and outlay categories. Expenditures for personal services are budgeted and given budget approval as a single object classification, without distribution between expense and outlay. It has been found over the years that it is more practical for the State Highway Department of Georgia to budget for personal services in a non-capitalized classification, and then, as charges are made to projects, capitalize the expenditures than to distribute personal services between expense and outlay in the budget. In the following comparative statement, expenditures for personal services are combined as a single object classification.
In the approved budget requests were made for operating expense, capital outlay, airport development and truck weighing program. For purposes of this analysis, we have combined the approved budget allocations and the expenditures for these categories. After adjustment for the above items, a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

.._3--~--~stt--i

STATE HIGHWAY DEPARTMENT OF GEORGIA

395

Budgeted

REVENUES

State Appropriations

$114,951,129.44

Federal Funds

71,032,410.00

Other Revenues Retained., 250,000.00

Interdepartmental

Transfers

5,605,076.00

Actual

Over (--) Under

114, 951,129. 44 $

0.00

65, 556, 599. 62 (--) 5,475, 810. 38

619, 342.07

369, 342.07

3, 989, 656. 79 (--) 1,615,419.21

$191,838, 615.44 $ 185,116, 727.92 $(--) 6, 721,887. 52

EXPENDITURES

Personal Services

$ 45,939,009.51 $ 45,474,886.25 $(--) 464,123.26

Operating Expense and

Capital Outlay

Airport Development and

Truck Weighing

Program

125,999,605.93 136,156, 854. 67

10,157,248.74

Authority Lease Rentals. __ 19,900,000.00

20,063, 535.57

163, 535.57

$191, 838, 615.44 $ 201,695,276.49 $ 9,856,661.05

EXCESS OF REVENUES OVER EXPENDITURES-
FUNDS CARRIED OVER FROM PRIOR YEARS AVAILABLE FOR EXPENDITURES

$(--)16, 578, 548. 57 $(--)16,578, 548. 57

74,115,385.26

74,115,385.26

FUNDS AVAILABLE FOR EXPENDITURES IN FUTURE PERIODS

$ 57,536,836.69 $ 57,536,836.69

The provisions of Section 53, Act 47 (H.B. No. 48) of the 1967 Session of the General Assembly were not complied with; however, the actual revenue from Federal funds was below the estimated amounts to be received because of the freezing of funds by the Bureau of Roads. These funds will be receivable in future periods.
The State Highway Department of Georgia did file an amended report with the Budget Bureau showing the carry-over of funds available for expenditures. The $191,838,615.44 was shown by Budget Bureau records as anticipated expenditure of funds without taking into account any carry-over funds from prior periods.
It is recommended that budget requests and records employed to record transactions be similarly aligned so that comparisons of the components of the operations can be made accurately.

396

STATE HIGHWAY DEPARTMENT OF GEORGIA

STATE REVENUE COLLECTIONS FUND
Interest of $2,734,925.00, together with $349,595.00 for permits for oversized, overweight, and overlength vehicles, $1,280.00 for permits for billboard advertising, and $89,655.76 from fines and forfeitures made a total of $3,175,455.76 revenue collected. This $3,175,455.76 together with balance on hand at July 1, 1967, of $99,813.50 totaled $3,275,269.26. $3,150,461.76 was transferred to the State Treasury in the year, and $124,807.50 remained on hand at June 30, 1968, to be transferred to the State Treasury in the next fiscal period.
SINKING FUND
On June 30, 1968, a Sinking Fund of $100.00 was shown, representing a reserve fund set up to pay a 1940 Refunding Certificate of Indebtedness that has not been presented for payment.
ANALYSIS OF CONTRACTS
On pages 58 through 174 of the unit report, we have included a detail listing of contracts payable, taken from ledgers in the offices of the Highway Department. Payments made during the year under review were verified to contract ledger sheets.
The liability for contracts had not been recorded previously on the books as such, but had been included as a part of construction allotments. Under the system of accounting effective July 1, 1968, the contract balances will be reflected in the future.
Contracts entered into by the State Highway Department of Georgia are commitments to pay for material actually delivered and in place and work performed at stipulated prices. The amounts shown as balances due on contracts are not, therefore, necessarily the amounts that will be paid to liquidate the contracts.
REIMBURSEMENT OF UTILITIES FOR ADJUSTING THEIR FACILITIES
The Utility Audit section of the State Highway Department of Georgia currently is examining contracts with utility companies to determine to what extent such contracts conflict with Attorney General's opinions and to determine the amount of payments due on these contracts.
INVESTMENT IN CAPITAL ASSETS
On page 298 of the unit report is a schedule of investments in capital assets as taken from report of the Highway Department.

n Hi 11

STATE HIGHWAY DEPARTMENT OF GEORGIA

397

Value of land is the cost paid; however, no value has been shown for land donated or acquired other than by purchase.
Equipment is shown at cost less estimated depreciation through June 30,

Roads and bridges are shown at the amount that has been allocated for construction since the beginning of the Department in 1917 through June 30, 1968, with no provision for obsolescence. No reduction has been made for roads and bridges taken out of the State Highway system in IT. S. Government lake areas and Army camps.

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 Authority.
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 the audit report for the fiscal year ended June 30, 1963.
Membership of the State Highway Board at June 30, 1968, is 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 $50,000.00. Mr. W. M. Williams, Treasurer of the State Highway Department of Georgia, is bonded for $100,000.00. Employees of the State Highway Department of Georgia are under Public Employees' Blanket Bond with limit of liability at $100,000.00.

! -x.

GEORGIA HISTORICAL COMMISSION

399

BALANCE SHEET JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Bank Budget Fund Private Trust and Agency Funds.
Accounts Receivable Due from State Treasury.
Total Current Assets.

-$ 48,842.23 405.00 $ 49,247.23
4,885.01 $ 54,132.24

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable......

___$

^

Contracts Payable-Malone Construction Company _ 2,939.00 $ 53,077.40

RESERVES For Private Trust and Agency FundsBond Deductions
SURPLUS Surplus,.
Total Current Liabilities, Reserves and Surplus ..

405.00
649.84 $ 54,132.24

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Adjustment of Accounts and Contracts Payable July l, 1967.
DEDUCT Excess of Expenditures over Revenues for
Year Ended June 30, 1968..

-$ 559.80 664. 34
$ 1,224.14
574.30

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

-$ 649.84

400

GEORGIA HISTORICAL COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 350,000.00 (--)18,872.99
$ 331,127.01

DEPARTMENTAL FUNDS Donations Earnings from Services
Total Departmental Funds
Total Revenues

----* i-050-00 20,392.56

21,442. 56

$ 352,569.57 I

Ji^HB

GEORGIA HISTORICAL COMMISSION

401

BUDGET FUND

STATEMENT OP REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement
THT'ea,ltIhTInsurance

$ 175 577 oi 1*017.74 6,263.83
2 943 lg

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance _ Communications Power, Water and Natural Gas Publications, PubUcity and Printing Rents Insurance and Bonding Equipment Purchases Other Operating Expense Miscellaneous

$ 194,801.77

$
~J_~_\ ;;; '_'_['_

10 104 ^
203',49,*0819,'.9Q64.8 7 026 ^ 1277593 2 905 85 2;478;90
2 467 QQ
is'782 77

495 .g

Total Operating Expense

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

$

Travel Expense

Supplies and Materials.. _

Contracts

.'ZV.Y.Z

Equipment-new

4574 55
l'026 22 31' 661' 59 zi(m.Z& 5,595.23

89,478.25

Total Capital Outlay.
Total Governmental Costs Excess of Revenues over Expenditures

68,863.85
$ 353,143.87 (--) 574.30

$ 352,569.57

402

GEORGIA HISTORICAL COMMISSION

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.
Membership of the Georgia Historical Commission on June 30, 1968, is listed in the unit report.

FINANCIAL CONDITION
The Georgia Historical Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $49,247.23 and approved allotments on appropriations due from the State Treasury in the amount of $4,885.01. These balances were pledged to liquidate accounts payable, contracts payable and reserves in the amount of $53,482.40.
After providing for the payment of recorded liabilities at June 30, 1968, the Georgia Historical Commission ended the year under review with a surplus of $649.84, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.

The total approved budget for the Georgia Historical Commission provided for expenditures totaling $375,100.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services expense and have been so presented in the attached statements. The above items totaled $23,800.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be sum-
marized as follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriation Other Revenues Returned

$ 350,000.00 $ 331,127.01 $(-) 18,872.99 25,100.00 21,442.56 (-) 3,657.44 I

$ 375,100.00 $ 352, 569. 57 $(--) 22,530.43 i|

GEORGIA HISTORICAL COMMISSION

403

EXPENDITURES
Personal Services Operating Expense Capital Outlay

Budgeted Actual

Over (--) Under

$ 213,100.00 $ 194,801. 77 $(-) 18,298 23

82,000.00 89,478 25

7 478 25

80,000.00 68,863.85 (-) 11,' 136.' 15

$ 375,100.00 $ 353,143. 87 $(--) 21,956.13

Excess of Revenues over Expenditures.-

$(_) 574.30 $(__) 574.30

The overexpenditure in the operating expense category was not approved by the State Budget Bureau or the Fiscal Affairs Committee of the Legislature as provided by the General Appropriations Act No. 47 (H.B No 45) approved March 17, 1967. All expenditures in operating expense items except printing and publicity and, repairs and alterations were in excess of the amounts shown in the approved Budget Form BB 106. Budget amendments were not submitted for approval of transfer of funds from the under expended categories of personal services and capital outlay.

GENERAL

Improper expenditures in the amount of $314.80 have been eliminated from the expenditures of the Georgia Historical Society and charged to the employees involved. These amounts may be summarized as follows:

EMPLOYEE
Cumming, Joseph B Drown, Francis R DuBose, Beverly M. Kelso, William King, Bruce Waylor, Alston C

AMOUNT

Parking Fee

-$

Parking Fee

"

Parking Fee

Moving Personal Furniture

,.

Storage and Moving Personal Furniture

Tire Repair

3.00 .95 1.50 68.00 239. 75 1. 60

$ 314.80

The above listed amounts should be collected from the employees involved and deposited to the Georgia Historical Commission.
All employees of the Georgia Historical Commission are bonded for $10,000.00. Additional coverage of $2,500.00 is provided for the position of Executive Secretary.

DEPARTMENT OF INDUSTRY AND TRADE

405

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Banks and on Hand Budget Fund Accounts Receivable Due from State Treasury Capital Outlay Operating Costs
For Data Processing Study.
Total Current Assets

ASSETS
$ 90,919.53 $ 62,500.00
140,419.00 $202,919.00 50,000.00 252,919.00 .$ 343,838.53

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Vouchers Payable Accounts Payable Contracts to Mature
Total Current Liabilities RESERVES
For Study and Installation of Data Processing SURPLUS
Surplus
Total Current Liabilities, Reserves and Surplus

-$ 196,359.88 _ 96,239.80 _ _ JS 292, 599. 68
50,000.00
lt 33g g5
$ 343,838.53

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD

$ 10, 411.1

Excess of Revenue over Expenditures-

Year Ended June 30, 1968
Accounts Receivable July 1, 1967 Collected Cancellation of Outstanding Purchase Orders
at July 1, 1967_

$ .....

50 066 62 ' 23& 54
933.69

51, 238. 85

DEDUCT

$ 61, 650. 73

Fiscal Year 1967 Surplus Returned to State Treasury _. $ 10,411.88

Transfer to Reserve for Study and Installation of

Data Processing....

_

50,000.00

60,411.88

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

$ 1,238.85

406

DEPARTMENT OF INDUSTRY AND TRADE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments
Adjustments Fiscal Affairs Committee Governor's Emergency Fund
LapsedFunds

$ 5,039,800.00
(--)1,319, 505.00 51,112.00
(--) 62,897.59

Total State Funds

-- ---

$ 3,708,509.41

DEPARTMENTAL FUNDS Transfers
Total Revenues

(--) 12,362.00 $ 3,696,147.41

DEPARTMENT OF INDUSTRY AND TRADE

407

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

$

Employer's Contributions for

Retirement

F. I. C. A..

Health Insurance

571, us. 81
32,905.37 20,879.45 10 665.36

Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Tuition and Scholarships Assessments by State Agencies Equipment Purchases Contracts with State Agencies Other Operating Expense Miscellaneous Surveys and Studies Promotion Advertising

$ 635 568.99

$

46,966.80

50 454. 68

25 807.00

50 619 00

8,122.19

4,' 542.05

11,397.27

2,318.55

1 887 00

_

' 520.00

2,440. 82

54,316.60

2,772.83

17 258.05 51,421.56 176^ 197^04 467,543.36

Total Operating Expense

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services.,

$

Contracts

1,400.00 529,'517.00

974 594,8o

Total Capital Outlay

530,917.00

AUTHORITY LEASE RENTALS Georgia Ports Authority
Total Governmental Costs Excess of Revenues over Expenditures

505 000 00
$ 3,646,080.79 ' 50' 066 62

$ 3,696,147.41

408

DEPARTMENT OF INDUSTRY AND TRADE

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 Legislative 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 Amendment ratified at the General Election in 1962. The Legislative Act and Constitutional Amendment referred to also provide for a Board of Commissioners of the Department of Industry and Trade.
Members of the Board of Commissioners of the Department of Industry and Trade on June 30, 1968 are listed in the unit report.

FINANCIAL CONDITION
The Department of Industry and Trade ended the fiscal year on June 30, 1968, with an operating surplus of $1,238.85, after providing reserves of $196,359.88 for liquidation of outstanding accounts payable, and $96,239.80 for contracts to mature. A reserve of $50,000.00 was provided from appropriated funds for the year ended June 30, 1968, to be expended in the subsequent year, if and when approval is given for the department to install data processing equipment. The surplus of $1,238.85 is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUE AND EXPENDITURES
Schedules relating to financial operations of this Department have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Department of Industry and Trade provided for expenditures totaling $3,771,407.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items, totaling $68,573.00, are more properly classified under personal services and have been so presented in the attached statements.

m.

DEPARTMENT OF INDUSTRY AND TRADE

409

$12,362.00 was transferred to the State Highway Department for construction of a welcome center. This item was budgeted in capital outlay category but has been treated as a transfer of departmental revenue for purposes of this report.
After adjusting budget allotments by the above two amounts, a comparison of budget revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES
State Appropriation Transfers

Budgeted

Actual

Over (--) Under

$ 3,771,407.00 $ 3,708,509.41 $(--) 62,897 59

(--)12,362.00 (--)12,362.00

.00

$ 3, 759,045. 00 $ 3, 696,147. 41 $(--) 62, 897. 59

EXPENDITURES Personal Services Operating Expenses Advertising Capital Outlay Rivers and Harbors MARTA Welcome Centers Authority Lease Rentals
Excess of Revenues over Expenditures

$ 664,870.00 $ 635,568.99 $(- -) 29, 301.01

558,118.00

507,051.44 (--) 51,066. 56

500,000.00

467,543.36 (--) 32,456. 64

250,000.00 250,000.00 31,057.00 1,505,000.00

250,000.00 250,000.00 30,917.00 (--)
1,505,000.00

.00 .00 140.00 .00

$ 3, 759, 045. 00 $ 3, 646,080. 79 -)112, 964. 21

$ 50,066.62 $ 50,066. 62

GENERAL
All employees of the Department are bonded under a Public Employees Blanket Bond for $100,000.00 for each employee.

HHBHHH1

SUPREME COURT
BALANCE SHEET JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund State Revenue Collections Fund Private Trust and Agency Funds
Accounts Receivable Budget Fund in State Treasury
Total Current Assets

411
$ i(98o.35 1 028. 50 752.11 $ 3,760.96 39,667.59 $ 43 428 55

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 2 613 38

RESERVES For State Revenue Collections Fund State Revenue Collections Unfunded For Private Trust and Agency Funds

$ 1,028.50 752.11

1,780.61

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

39,034.56 $ 43,428. 55

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
BALANCE JUNE 30, 1968 To be Transferred to General Fund in State Treasury

$

0 00

39,034.56

$ 39,034.56

412

SUPREME COURT

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments.

REVENUES

$ 540,165.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance Group Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Other Operating Expense Miscellaneous- -
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 396,163.31
80,985.21 7,158.53 3,168.00
722.99
$ 488,198. 04
$ 962.92 768.40 399.25
3,230.39 1,633. 69
927.97 24.00 4,931.11
54.67
12,932. 40
$ 501,130. 44 39,034. 56
$ 540,165. 00

HB

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SUPEEME COURT

413

FINANCIAL CONDITION

The Supreme Court of Georgia ended the fiscal year on June 30 1968 with a surplus of $39,034.56, after providing the necessary reserve of $2,613 38
to cover outstanding accounts payable and reserving $1,028 50 for State
revenue collections unfunded and $752.11 for Private Trust and Agency Funds held on this date.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Supreme Court of Georgia provided for expenditures totaling $540,165.00. Costs of employer's contributions for retirement, social security and group insurance premiums were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $92,034.73, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation
EXPENDITURES Personal Services Operating Expense

Budgeted Actual

Over (--) Under

$540,165.00 $540,165.00 $

0.00

$ 505,260.73 $ 488,198.04 $(_)i7 062 69 34,904.27 12,932.40 (-)21,97l!s7

$ 540,165.00 $ 501,130.44 $(--)39,034. 56

Excess of Revenues over Expenditures.

$ 39,034.56 $ 39,034.56

STATE REVENUE COLLECTIONS
In the fiscal year ended June 30,1968, earnings from services of the Clerk's office amounted to $18,398.66. This amount together with an overdraft of $(--)19.25 held at the beginning of the year, made a total of $18 379 41 to : be accounted for. $17,350.91 was transferred to the State Treasury leaving i a cash balance of $1,028.50 on hand at June 30, 1968, to be transferred in the next fiscal period.

414

SUPREME COURT

GENEEAL
The State Treasurer is disbursing officer for salaries of Justices and Attaches of the Supreme Court of Georgia fixed by law, and the Clerk of the Court is disbursing officer for other expense payments.
Mr. Henry H. Cobb, Clerk of the Supreme Court of Georgia, is bonded in the amount of $2,000.00. Deputy Clerk Eva F. Townsend, and Special Deputy Clerk Carrie Lou Bell, are bonded in the amount of $2,000.00 each.

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COURT OF APPEALS

415

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund State Revenue Collections Fund Private Trust and Agency Funds

__

_ _

$

""""

"-""___.-._""

323 57
2 701 15 644.92

A. ccount. s R,, eceivable Due from State Treasury
Total Current Assets

$ 3,669.64
4 113 14
$ 7 782 7g

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

_$ 2674 ^

RESERVES For State Revenue Collections Fund To be Transferred to State Treasury For Private Trust and Agency Funds

$ 2,701.15 644.92

3,346.07

SURPLUS Surplus._..__
Total Liabilities, Reserves and Surplus

176267
$ 7 782.78

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report (Deficit)
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
BALANCE JUNE 30, 1968 To be Transferred to State Treasury

$(--)2,409 97 4 172 64
$ 1762.67

416

COURT OF APPEALS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments.

REVENUES

$ 634,000.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance Group Insurance
Total Personal Services

OPERATING EXPENSE

Travel Expense

-

Supplies andMaterials

Repairs and Maintenance

Communications Publications, Publicity and Printing

Equipment Purchases

Other Operating Expense

Miscellaneous

Total Operating Expense

Total Governmental Costs Excess of Revenues over Expenditures

$498,402.40
87,169.41 11,549.84
4,956.00 1,218.44
$ 603, 296. 09

$ 1>4'71- 75 6,056.51 665.94 6> 8- ^ 2,946.35
9,026.66

355.47

26, 531. 27

$ 629,827.36 4,172. 64

$ 634,000. 00

COURT OF APPEALS

417

FINANCIAL CONDITION
The Court of Appeals of Georgia ended the fiscal year on June 30, 1968 with cash on deposit of $3,669.64 and $4,113.14 in the State Treasury,'which made total current assets $7,782.78. After providing for accounts payable of $2,674.04 due at June 30, 1968, and reserving $2,701.15 for State revenue collections to be funded in State Treasury and $644.92 for Private Trust and Agency Funds held on this date, the Court ended the year under review with a surplus of $1,762.67.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Court of Appeals of Georgia provided for expenditures totaling $634,000.00. Costs of employer's contributions for retirement, social security and group insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $104,893.69, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation

Budgeted Actual

Over (--) Under

$634,000.00 $634,000.00 $

0.00

EXPENDITURES
Personal Services Operating Expense

$ 605,093.69 $ 603,296.09 $(--) 1 797 60 28,906.31 26,531.27 (--) 2,375.04

$ 634,000. 00 $ 629, 827. 36 $(--) 4,172. 64

Excess of Revenues over Expenditures-

$ 4,172.64 $ 4,172.64

GENERAL
The State Treasurer is disbursing officer for salaries of Judges and Attaches of the Court of Appeals fixed by law, and the Clerk of the Court is disbursing officer for other expense payments.

418

COURT OF APPEALS

Mr. Morgan Thomas, Clerk of the Court of Appeals of Georgia, is bonded in the amount of $5,000.00. Deputy Clerk Edna E. Bennett is bonded in the amount of $5,000.00.
Refund of $22.62 for travel expense was made on August 31, 1967, by Judge Homer C. Eberhardt for overpayment of travel of September 8, 1966.

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SUPERIOR COURTS

419

BALANCE SHEET JUNE 30, 1968

1

CURRENT ASSETS Cash in State Treasury Public Trust Funds Accounts Receivable From State Treasury

ASSETS

$ 584,598.40

I

28,643.03

Total Current Assets

$ 613,241.43

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 11,127.80

RESERVES For Public Trust Funds Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Registration Assurance Fund

$ 393,954.35 178,417.28 12,226. 77

584,598.40

SURPLUS In State Treasury
Total Current Liabilities, Reserves and Surplus

17,515.23 $ 613,241.43

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
BALANCE JUNE 30, 1968 In State Treasury

$(--)29,471.18 __ 46,986.41 __.$ 17,515.23

420

SUPERIOR COURTS

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Budget Amendments
Total Revenues

REVENUES

$1,840,000.00 173,000.00 $2,013,000.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services

OPERATING EXPENSE

Travel Expense

-

Total Governmental Costs Excess of Revenues over Expenditures

$1,818,338.69
53,720.12 37,762.81 20,244.00
$1,930,065.62
35, 947. 97
$1, 966,013. 59 46,986.41
$2,013, 000. 00

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SUPERIOR COURTS

421

FINANCIAL CONDITION
The Superior Courts of Georgia ended the fiscal year on June 30, 1968, with a surplus of $17,515.23, after providing the necessary reserve of $11,127.80 to cover outstanding accounts payable and reserving $393,954.35 for Superior Court Judges Retirement Fund, $178,417.28 for Solicitors' General Retirement Fund and $12,226.77 for Land Title Guaranty Fund.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The total approved budget for the Superior Courts provided for expenditures totaling $2,013,000.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $111,726.93, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$2,013,000.00 $2,013,000.00 $

0.00

EXPENDITURES Personal Services Operating Expense

$1,980,726. 93 $1, 930,065. 62 $(--)50,661.31

32,273.07 35,947.97

3,674.90

$2,013,000.00 $1,966,013.59 $(--)46,986.41

Excess of Revenues over Expenditures _

$ 46,986.41 $ 46,986.41

PUBLIC TRUST FUNDS
Public Trust Fund cash receipts in the period under review were $85,442.75, of which $62,350.12 was for Superior Court Judges Retirement Fund, $22,617.03 for Solicitors' General Retirement Fund and $475.60 for Land Registration Assurance fees.

422

SUPERIOR COURTS

In the period under review, $37,422.44 was reimbursed to the Court's General Fund for salaries of Judges Emeritus and $18,138.86 was reimbursed to the Court's General Fund for salaries of Solicitors General paid to retirees from the General Fund.
Balances held in the State Treasury at June 30, 1968, for the three Public Trust Fund Accounts were as follows:

Superior Court Judges Retirement Fund Solicitors' General Retirement Fund Land Registration Assurance Fund

$393,954.35 178,417.28 12,226.77

$584,598.40

GENERAL
Disbursements for the cost to the State of operating the Superior Courts are made by the State Treasurer.

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STATE LIBRARY
BALANCE SHEET JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund State Revenue Collections Fund
Accounts Receivable State Treasurer For Operations For Court Reports
Total Current Assets

423

$ 1,261.37 484.87 $ 1746 24

$ 13,328.81 10,525.33

23,854.14

$ 25 600 38

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For State Revenue Collections Unfunded
SURPLUS Surplus
Total Liabilities, Reserves and Surplus

$ 16 637 46 484 87 8,478.05
$ 25,600. 38

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$

0 QQ

8 478 05

BALANCE JUNE 30, 1968

$ 8,478.05

424

STATE LIBRARY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments for Allotments Appropriation for Court Reports Adjustments Lapsed Funds
Total Revenues

$ 110,000.00 35,000.00
(--)15,509.04 $ 129,490.96

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees.._

Employer's Contributions for

Retirement

F.I. C.A

Health Insurance

-

Total Personal Services--

$ 53,614.16
3,701.65 2,030.43 1.071. 72
$ 60,417.96

OPERATING EXPENSE Supplies and Materials... Repairs and Maintenance Communications Publications, Publicity and Printing Court Reports Regular Insurance and Bonding Assessments by State Agencies Equipment Purchases
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

---$

1,150.88
191. 70 825-40

35,000.00 1,317.78 36.00 247.20
21,825. 99

60,594. 95

121,012. 91 8,478. 05 I

$ 129,490.96

ME &

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STATE LIBEARY

425

FINANCIAL CONDITION

The State Library ended the fiscal year on June 30, 1968, with a surplus of $8,478.05, after providing the necessary reserve of $16,637.46 to cover outstanding accounts payable and reserving $484.87 for State revenue collections unfunded to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The Statement of Revenues and Expenditures has been prepared on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the State Library provided for expenditures totaling $145,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $8,463.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriations
For Operations For Court Reports.

Budgeted

Actual

Over (--) Under

$ 110,000.00 $ 94,490. 96 $(--)15,509.04

35,000.00

35, 000. 00

.00

$ 145,000.00 $ 129,490. 96 $(--)15,509.04

EXPENDITURES
Personal Services Operating Expense

$ 75,927.00 $ 60,417.96 $(--)15,509.04 69,073.00 60,594.95 (--) 8,478.05

$ 145,000.00 $ 121,012.91 $(--)23,9S7.09

Excess of Revenues over Expenditures.

$ 8,478.05 $ 8,478.05

STATE REVENUE COLLECTIONS In the year ended June 30, 1968, revenue collections made by this agency,
as authorized by law, were $10,139.03. Of this $10,139.03 in revenue funds^ $9,654.16 was transferred to the State Treasury, and $484.87 remained on hand June 30,1968, to be paid into the State Treasury in the next fiscal period.
GENERAL
Mr. John D. M. Folger, State Librarian, is bonded in the amount of $2,000.00.

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DEPARTMENT OF LABOR

427

DIVISION OP ADMINISTRATION AND INSPECTION

BALANCE SHEET JUNE 30, 1968

ASSETS CURRENT ASSETS
Cash in Bank Budget Fund State Revenue Collections Fund
Total Current Assets

$ 7 989 73 2'400.00
$ 10,389.73

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For State Revenue Collections Fund To be Transferred to State Treasury
SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

$ 7 838 46
2,400.00
15127
$ 10,389.73

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$

89 99

151.27 $ 241.26 (--) 89.99

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) _...$ 151.27

428

DEPARTMENT OF LABOR

DIVISION OF ADMINISTRATION AND INSPECTION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS

Appropriation Allotments

-

$ 280,000.00

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

Employer's Contributions for

Retirement

F.I.C.A

--

Health Insurance

Total Personal Services

$194,818.49
12,875. 68 - 7,659.06
3,846.64
$ 219.199. 87

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Publications, Publicity and Printing

Insurance and Bonding

Equipment Purchases

Other Operating Expense

Miscellaneous

---

Total Operating Expense

$ 41,701.67

2,615.56

137.03

2,401.94

6, 799.97

---

11.00

1,817.01

-- -

105.00

55, 579.18

AUTHORITY LEASE RENTALS Georgia Building Authority
Total Governmental Costs Excess of Revenues over Expenditur es

5, 069. 68
$ 279, 848. 73 151. 27
$ 280,000. 00

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B^BfiK

DEPARTMENT OF LABOR

429

DIVISION OF ADMINISTRATION AND INSPECTION

FINANCIAL CONDITION
The Department of Labor, Division of Administration and Inspection ended the fiscal year on June 30, 1968, with cash on deposit of $10,389 73' The cash balance was pledged to liquidate accounts payable of $7 838 46 and the amount of $2,400.00 was reserved for State revenue collections to be funded in the State Treasury.
After providing for payment of accounts payable due at June 30 1968 and a reserve for State revenue collections to be funded in the State Treasury' the Department of Labor, Division of Administration and Inspection, ended the year under review with a surplus of $151.27, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Department of Labor, Division of Administration and Inspection, provided for expenditures totaling $280 000 00 Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation
EXPENDITURES Personal Services Operating Expense

Budgeted

Actual

Over (--) Under

$280,000.00 $280,000.00 $

0.00

$219,340.38 $219,199.87 $(-) HO 51 60,659.62 60,648.86 (-) 10^76

$ 280,000.00 $ 279,848. 73 $(--) 151.27

Excess of Revenues over Expenditures

$ 151.27 $ 15127

} STATE REVENUE COLLECTIONS FUND
In the year ended June 30, 1968, the Division of Administration and Inspection of the Department of Labor collected $12,800.00 in license fees for

430

DEPARTMENT OF LABOR

DIVISION OF ADMINISTRATION AND INSPECTION

private employment agencies, under provisions of act of the General Assembly approved March 17, 1959. This $12,800.00 together with cash balance of $5,300.00 on hand at July 1, 1967, made a total of $18,100.00 to be accounted for. $15,700.00 was transferred to the State Treasury, and a balance of $2,400.00 remained on hand at June 30, 1968, to be transferred to State
Treasury in the next fiscal period.

GENEEAL
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. Sam Caldwell, Commissioner of Labor, is bonded for $5,000.00. All employees of the Department of Labor, Administration and Inspection Division are covered in the amount of $10,000.00 each on honesty blanket position bond.

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DEPARTMENT OF LABOR

431

EMPLOYMENT SECURITY AGENCY

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Banks and in U. S. Treasury

Budget Fund

State Revenue Collections Fund.

Public Trust Funds

'

Private Trust and Agency Funds

Accounts Receivable Budget Fund U. S. Department of Labor.
Total Current Assets

$ 39,003.44 85, 682.15
265, 746, 427.09 2, 597.03 $265, 873, 709. 71
85,337.01 $265,959,046. 72

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable.. Contracts to Mature.

$ 82,275.22 28,783.85 $

Ill, 059.07

RESERVES
For Federal Funds on Hand For State Revenue Collections For Public Trust Funds For Private Trust and Agency Funds

$ 13,013.99 85* 682 15
['_'_'_ 265, 746^427 09
2,' 597.' 03

265,847, 720.26

SURPLUS Surplus
Total Current liabilities, Reserves and Surplus

267.39 $265, 959, 046. 72

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE--JULY 1, 1967
Per Audit Report

ADD

Excess of Revenues over Expenditures

Year Ended June 30, 1968

g

Adjustment to July 1, 1967 Accounts Payable..

10,030.43 3,292.06

DEDUCT

Transfer to State Treasury

$

Transfer to Reserves for Federal Funds on Hand

41.11 13,013. 99

BALANCE--JUNE 30, 1968.

0.00
13,322.49 13,055.10
267.39

432

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$ 85,000.00

FEDERAL FUNDS

Grants--U. S. Department of Labor Operations-Title III

$7,523,386.94

Bureau of Labor Statistics

31,768.00

Cooperative Area Manpower Planning System.. - - 20,983.00

Job Corps Manpower Development and Training Act

216,068.00 592,425.22

Atlanta Public Schools.

7,704.00

Labor Mobility

121,827.00

Prisons..

12,117.00

Project Hire

-- 8,489.00

Public Works and Economic Development Act.... 25,054.12

Testing, Interviewing, Development and

Evaluation

4,302.42

Title IX--Section 903-A of Social Security Act

as Amended Work Incentive Plan

2,165.78 12,443.00

Refunds to U. S. Department of Labor

(--) 5,094. 88

Total Federal Funds

8, 573,638. 60

DEPARTMENTAL FUNDS Earnings from Services Contributions from Public Trust Funds

Total Departmental Funds

Total Revenues

---

$168,327.49 13,060.00

181, 387.49

$8,840,026.09

Mi

DEPARTMENT OF LABOR

433

EMPLOYMENT SECURITY AGENCY BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees.. Employer's Contributions for
Retirement
FIC
,,'',,;, Health Insurance

$6 501 59c, =0
' .4,,20,.4,,,52_.73
225,398.64 128,812.72

Total Personal Services

~

" $7> 276,263.61

OPERATING EXPENSE

Travel Expense

$

Supplies and Materials Repairs and Maintenance._.

144 552 19 ,,,,,',,,,,',

Communications

101

Power, Water and Natural Gas

" 50'901'98

Publications, Publicity and Printing Rents

""" 41'679'38 ; 696;384;2

Insurance and Bonding....

3 029 00

Indemnities Direct Benefits

"7"."""' 4'l84'95 " ^'JJu

Tuition and Scholarships

"""" 4'34005

Assessments by State Agencies

"""

2326714

Equipment Purchases._.

7426 49

Contracts with State Agencies Other Operating Expense

77777777 (-)25,2S^.Z9

Miscellaneous

13>572 49

Total Operating Expense

1,387,741 33

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Repairs and Maintenance...

contracts

777777777.

Equipment-new

106 42g 90
'203:13 so,m.m

Total Capital Outlay..

~

m.wa.n

Total Governmental Costs Excess of Revenues over Expenditures

777777

* SPQ QQ= 10,030 43

$8,840,026.09

434

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

FINANCIAL CONDITION
The Department of Labor, Employment Security Agency, ended the fiscal year on June 30, 1968, with a surplus of $267.39, which is to be returned to the State Treasury in the next fiscal period, after providing reserves of $82 275 22 for liquidation of outstanding accounts payable, $28,783.85 for contracts to mature, $13,013.99 for Federal funds on hand, $85,682.15 for State revenue collections, $265,746,427.09 for Public Trust Funds and $2,597.03 for Private Trust and Agency Funds held on this date.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Department of Labor, Employment

Security Agency, provided for expenditures totaling $8,835,203.00. Costs of

employer's contributions for retirement, social security and employee health

insurance were allocated in the budget to the operating expense category.

These items are classified more properly under personal services and have

been so presented in the attached schedules. Adjustments have been made for

the above items and a comparison of budgeted revenues and expenditures to 3 a,,,,c+tu,,a,,il TMre,vrTM en,u,Qes= aOTn1rdi oevxnpoennrdliit.tnurrpeKs is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriations Other Revenues Retained

$ 85>000.00

85,000.00

8, 750,203.00 8,755,026.09

0. 00 X 4, 823.09 K)

$ 8, 835,203. 00 $ 8, 840,026. 09 $ 4, 823. 09 K)

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

$ 7,265,156.09 $ 7,276,263.61

1. 570,046.91 1, 387, 741. 33

-00

165,990. 72

11,107. 52 18 -)182,305. 58 8
165,990. 72 t

$ 8,835,203.00 $ 8,829,995. 66 $(--) 5,207.34

$ 10,030.43 $ 10,030.43*

Personal services expenditures were over the approved budget in the I amount of $11,107.52, operating expense was under the approved budget inI the amount of $182,305.58, and outlay expenditures were overspent in the I

DEPARTMENT OP LABOE

435

EMPLOYMENT SECURITY AGENCY

amount of $165,990.72. The outlay expenditures appeared on the agency's records as such but had been budgeted as operating expense. Budget adjustment approval on the above items should have been secured from the Budget Bureau and/or the Fiscal Affairs Committee.

STATE REVENUE COLLECTIONS FUND
In the year ended June 30, 1968, the Agency collected or had accounting control of $115,660.29, of which $48,059.03 was from interest on employer's contributions and $67,601.26 from penalties on employer's contributions This $115,660.29 together with $62,489.26 on hand at July 1, 1967, made $178,149.55 to be accounted for.
Of this $178,149.55 in revenue funds, $92,467.40 was remitted to the State Treasury, as provided by State law, and $85,682.15 remained on hand at June 30, 1968.

UNEMPLOYMENT TRUST FUND, AREA REDEVELOPMENT ACT TRUST FUND AND MANPOWER DEVELOPMENT AND TRAINING ACT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers for paying benefits to eligible unemployed and is treated as a Public Trust Fund administered by an agency of the State Government, although the contributions to the fund are transmitted to the U. S. Treasury Department.
The Area Redevelopment Act Trust Fund and the Manpower Development and Training Act Trust Fund represent funds that have been sent to the State by the U. S. Government. Disbursements from this fund are made by the Employment Security Agency according to U S. Government rules and regulations.
Included in the Public Trust Fund balances are funds that have been returned to the State under Section 903-A of the Social Security Act as amended. These funds are advanced to the general account for constructing and equipping local offices. As these offices are completed, the Employment Security Agency repays the Public Trust Funds by paying rents over a period of years until the advances are repaid.
The balance in Public Trust Funds at the end of the fiscal year on June 30, 1968, was $265,746,427.09, of which $265,497,966.13 was held in the U. S. Treasury and $248,460.96 was on deposit in banks. The $265,746,427.09 com:: pares with $238,594,844.98 in the Public Trust Funds at the beginning of the

436

DEPARTMENT OF LABOR

EMPLOYMENT SECURITY AGENCY

fiscal period; the increase of $27,151,582.11 represents the excess of contribu- | tions, grants and rents over benefit payments and transfers, as follows:

Contributions and Grants Rents--From Budget Fund (Net)

$50,443,932.62 2 112,530.88

$50,556,463.50

Less: Benefits Paid to Employees and Subsistence Payments.. 23,391,821.39 I

Transfer to Budget Fund--Operating Account

13,060. 00 0

$27,151,582.11

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. Sam Caldwell, Commissioner of Labor, is bonded as Administrator of the Manpower Development Training Act with the Treasurer of the United States of America obligee in the amount of $25,000.00. All employees of the Department of Labor, Employment Security Agency, are bonded in the amount of $10,000.00 each person, under Honesty Blanket Position Bond.

Ml i k

CURRENT ASSETS Cash in Bank Budget Fund

DEPARTMENT OF LAW BALANCE SHEET JUNE 30, 1968 ASSETS

437 -$ 67,071.42

LIABILITIES AND SURPLUS

CURRENT LIABILITIES Accounts Payable. _ Contracts Payable

$ 27 449 30 "V".'S."[ is,'BOB."00 $ 45,951.30

SURPLUS Surplus..
Total Current Liabilities and Surplus.

21,120.12 $ 67,071.42

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report...
ADD Excess of Revenues over Expenditures for the
Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 1980 M
21,120.12 $ 23,100.76
1,930.64

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) __..$ 21,120.12

438

DEPARTMENT OF LAW

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments

Adjustments Governor's Emergency Fund

LapsedFunds

-

Total Revenues... -

$ 743,000.00

-

6,800.00

--- (--) L84

$ 749,798.16

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I.C.A Health Insurance

Total Personal Services--

_

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$554,810.46
33,369.71 15,113.48 7,860.00
$ 611,153.65
$ 20,771.87 19,277.02 1,224.44 22,856.87 25,546. 71 ^,945.10 1,052.00 104. 78
--- 15,310.12
3,435.48
$ 117,524. 39 I
$ 728,678.04 I 21,120.12 8
$ 749,798.16 I

DEPARTMENT OF LAW

439

FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30,1968, with cash on deposit in the amount of $67,071.42. The cash balance was pledged to liquidate accounts payable in the amount of $27,449.30 and contracts payable of $18,502.00.
After providing for payment of accounts and contracts payable due at June 30, 1968, the Department of Law ended the year under review with a surplus of $21,120.12, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Department of Law as presented on page 15 of this report provided for expenditures totaling $749,800.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $55,920.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES
State Appropriation Governor's Emergency Fund

Budgeted

Actual

Over (--) Under

_.$ 743,000.00 $ 742,998.16 $(--) 1.84

6,800.00

6,800.00

!oo

$ 749,800.00 $ 749,798.16 $(--) 1.84

EXPENDITURES
Personal Services Operating Expense

$ 628,720.00 $ 611,153.65 $(--)17,566. 35 121,080.00 117,524.39 (--) 3,555. 61

$ 749,800.00 $ 728,678.04 $(--)21,121.96

Excess of Revenues over Expenditures.

$ 21,120.12 $ 21,120.12

GENERAL
The Attorney General, Arthur K. Bolton, is bonded in the amount of $50,000.00. Mary Langford, Office Manager, is bonded in the amount of

440

DEPARTMENT OF LAW

$50,000.00. Ernest G. Tidwell, Executive Assistant Attorney General, C. Yvonne Camp, Research Assistant, and Louise M. McCormick, Legal Research Assistant are bonded in the amount of $25,000.00 each. At June 30, 1968, the Department of Law was in the process of acquiring a blanket bond to cover all other Department employees.

I^HHBHH

STATE LITERATURE COMMISSION

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund.

ASSETS

441

$

llg061

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS Surplus
Total Current Liabilities and Surplus.

$

82 15

110846
$ i, 190.61

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
BALANCE JUNE 30, 1968

$

3,444 03

(--)2,335 57

$ i iQ8 46

442

STATE LITERATURE COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments-.. Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 20,000.00 (--)3,242.83
$ 16,757.17

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

3.44 $ 16,760.61

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Insurance andBonding.. Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 13,500.00 I98-

13,698.00

$ 2,897- ?6

--

l3?-92

14.00

522. 34

696.05

--

35.00

23-

865.11

5,398.18

$ 19,096.18 (--)2,335.57

$ 16,760.61

STATE LITERATURE COMMISSION

443

FINANCIAL CONDITION
The State Literature Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $1,190.61. The cash balance was pledged to liquidate accounts payable in the amount of $82.15.
After providing for payment of accounts payable due at June 30, 1968, the State Literature Commission ended the year under review with a surplus of $1,108.46, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Literature Commission provided for expenditures totaling $20,000.00. Cost of employer's contribution for employee health insurance was allocated in the budget to the operating expense category. This item is classified more properly under personal services and has been so presented in the attached schedules. Adjustment has been made for the above item, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation Other Revenues

Budgeted

Actual

Over (--) Under

$ 20,000.00 .00

16,757.17 $(--) 3,242.83

3.44

3.44

$ 20,000.00 $ 16,760.61 $(--) 3,239.39

EXPENDITURES Personal Services Operating Expense

$ 14,198.00 $ 13,698.00 $(--) 500.00

5,802.00

5,398.18 (--) 403.82

$ 20,000.00 S 19,096.18 $(--) 903.82

Excess of Revenues over Expenditures.

$(--) 2,335. 57 $(--) 2,335. 57

GENERAL
Membership of the State Literature Commission is listed in the unit report.
Mr. Hubert L. Dyar, Executive Secretary, is bonded in the amount of $10,000.00.

. ^flfl

^H^H

B&MMmffl

^^1

MINERAL LEASING COMMISSION

445

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS AAp.p.d.rjoupsrtimateionntsAllotments. _ _ Lapsed Funds....
Total Revenues

*~ 0.m ,000m .00 (-)5,000.00

$

Qm

OPERATING EXPENSE Other Operating Expense

EXPENDITURES

$

Q m

H BffiEBI e mm

STATE BOARD OF PARDONS AND PAROLES

447

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Restitution Bond Fund State Income Tax
Social Security

$
$ 14,535.00 1,722.66 6,231.91

3>828.96 22,489.57 $ 26,318.53

Accounts Receivable State Treasury Regular Appropriation.. _
Total Current Assets

34,638.24 $ 60 956. 77

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable

$ 25 517 81

RESERVES For Private Trust and Agency Funds Restitution Bond Fund State Income Tax Social Security

$ 14, 535.00 1,722.66 6,231.91 $ 22,489.57

For Purchase of Equipment (Per Budget Bureau Approval)

12,949.39 35,438.96

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus.

QQ
$ 60,956. 77

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Per Audit Report

433 59

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968 Adjustment to July 1, 1967 Accounts Payable

$ 12,899.55 49.84

12,949.39

DEDUCT
Fiscal Year 1967 Surplus Returned to State Treasury. _$ Reserve for Purchase of Equipment
(Per Budget Bureau Approval)

423.69 12,949.39

$ 13,373.08 13,373.08

BALANCE JUNE 30, 1968

$

0.00

448

STATE BOARD OF PARDONS AND PAROLES

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 918,000.00 (--)72,361.76
$ 845,638.24

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 609,387.00
37,531.84 23,368.66 12,818.52
$ 683,106.02
$ 89,503.86 7,590.76 1,843. 66 20,496.09 5,399. 88 2,301.66 534.00 12,410.00 1,192. 58 7,867.48
492.70
149, 632. 67
$ 832,738.69 12, 899. 55
$ 845,638.24

^^^^^^^EHHMHU

STATE BOARD OF PARDONS AND PAROLES

449

FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30, 1968, with cash on deposit of $26,318.53 and accounts receivable of $34,638.24. The cash balance and accounts receivable were pledged as follows: $25,517.81 for the liquidation of accounts payable, $22,489.57 reserved for Private Trust and Agency Funds and $12,949.39 reserved for the purchase of equipment (per Budget Bureau approval).
After providing for payment of accounts payable due at June 30, 1968, and after providing for the reserves listed above, the State Board of Pardons and Paroles ended the year under review with no surplus to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.
The total approved budget for the State Board of Pardons and Paroles provided for expenditures totaling $918,000.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $73,719.02, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$ 918,000.00 $ 845,638.24 $(--)72,361. 76

EXPENDITURES
Personal Services Operating Expense

$ 716,719.02 $ 683,106.02 $(--)33,613. 00 201,280.98 149,632.67 (--)51,648.31

$ 918,000.00 $ 832,738.69 $(--)85,261.31

Excess of Revenues over Expenditures.

$ lg, 899. 55 $ 12,899. 55

STATE REVENUE COLLECTIONS
In the year ended June 30, 1968, the State Board of Pardons and Paroles collected $365.00 interest on certificate of deposit, and the $365.00 was remitted to the State Treasury, as provided by State law.

450

STATE BOARD OF PARDONS AND PAROLES

GENERAL
Membership of the Board of Pardons and Paroles on June 30, 1968, is listed in the unit report.
The three Board Members and all employees of the Board are bonded in the amount of $10,000.00 with the exception of Mr. Elijah J. Calhoun who is bonded for $17,500.00 and Mr. Marion H. Doyle who is bonded for $30,000.00.

^^B^H

mmsm

STATE PERSONNEL BOARD

451

MERIT SYSTEM OP PERSONNEL ADMINISTRATION

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and Insurance Deposit Budget Fund Merit System Administration State Employees' Health Insurance Fund County Employees' Health Insurance Fund
Total Current Assets

$ 29,139.75 1,688^ 58a 26
'5416& 01
$1,771,894.02

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Merit System Administration State Employees' Health Insurance.

-$ 17,182.34 247.13 $

17,429.47

RESERVES

Merit System Administration

For Department Allotments

$ n,957.41

State Employees' Health Insurance Fund

For Special Deposits

Travelers Insurance Company. _ _$1,383,904.18

For Administrative Cost and

Insurance Premiums

304,436.95 1,688,341.13

County Employees' Health Insurance Fund For Administrative Costs and Insurance Premiums

54,166.01 1,754,464.55

SURPLUS None
Total Current Liabilities, Reserves and Surplus

.00 $1, 771,894.02

BV^H^^HI

*"*^"**"'TM'TMTM

STATE PERSONNEL BOARD

453

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968

MERIT SYSTEM ADMINISTRATION
BALANCE JULY 1, 1967 Per Audit Report

$

0 QQ

ADD
Excess of Revenues over Expenditures Adjustment in Accounts Payable June 30, 1967.

$ 4,195.63 35.41

4,231.04

BALANCE JUNE 30, 1968 Transferred to Reserve Account

$ 4 23104

EMPLOYEES' HEALTH INSURANCE SERVICE BALANCE JULY 1, 1967
Per Audit Report
ADD Excess of Revenues over Expenditures

$

0 00

236 770.31

BALANCE JUNE 30, 1968 Transferred to Reserve Account

$ 236, 770. 31

COUNTY EMPLOYEES' HEALTH INSURANCE SERVICE

BALANCE JULY 1, 1967 Per Audit Report

$

0.00

ADD Excess of Revenues over Expenditures

17,611.63

BALANCE JUNE 30, 1968 Transferred to Reserve Account

$ 17, en. 63

454

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
DEPARTMENTAL FUNDS Merit System Administration State Employees' Health Insurance Employees' Contributions Employer's Contributions Interest on Deposit Account
Premium to Travelerslns

$ 618,952.63

$ 1,849,125.86 2, 886,953. 25 58,904.18

$ 4,794, 983.29 (--)4,428,344.65

366,638.64

County Employees' Health Insurance Employees' Contributions Employer's Contributions
Premium to Travelers Ins

$ 115,761. 78

-

217,898.23

$ 333,660.01 (--) 299,291.90

34,368.11

Total Revenues

$ 1,019,959.38

^^^^1

STATE PERSONNEL BOARD

455

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and. Fees Employer's Contributions for Retirement F.I. C.A Health. Insurance
Total Personal Services

505,083. 35
31,157.28 16,525.12 9,848.66
$ 562, 614.41

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases Contracts with State Agencies^. Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

:

7,591.88

16,040.00

1,371. 35

l'_

20,210. 54

5,107. 50

7,847.66

_._

459.00

55.90

296.54

20,429.80

115,859.32

3,497.91

198, 767.40

$ 761,381.81 258,577. 57

$ 1,019,959.38

-- --"---*'*

456

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

FINANCIAL CONDITION
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
The State Personnel Board, Merit System of Personnel Administration, ended the fiscal year on June 30, 1968, with no surplus for operations, after reserving $17,182.34 for liquidation of outstanding accounts payable and providing reserves of $11,957.41 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, 1968, with no surplus for operations, after reserving $247.13 for liquidation of outstanding accounts payable and providing reserves of $1,383,904.18 in a special account through agreement between the State of Georgia and the Travelers Insurance Company of Hartford, Connecticut, and reserving $304,436.95 for administrative costs and insurance premiums.

COUNTY EMPLOYEES' HEALTH INSURANCE FUND
The County Employees' Health Insurance Fund ended the fiscal year on June 30, 1968, with no surplus for operations, after providing reserves of $54,166.01 for administrative costs and insurance premiums.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

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 Board's operating cost. Receipts from assessments in the year ended June 30, 1968, amounted to $618,952.63.
The total approved budget for the Merit System of Personnel Administration provided for expenditures totaling $676,438.00. Costs of employees' contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statement. The above items totaled $60,369.00, and

i^H

STATE PERSONNEL BOARD

457

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

REVENUES State Appropriations Other Revenues Retained

Budgeted

Actual

Over (--) Under

$

0.00 $

0.00 $

0.00

676,438.00 618,952.63 (--) 57,485.37

$ 676, 438.00 $ 618, 952. 63 $(--) 57,485.37

EXPENDITURES Personal Services Operating Expense

$ 540, 532.00 $ 471,140.00 $(--) 69,392.00

135,906.00 143,617.00

7,711.00

$ 676, 438.00 $ 614, 757. 00 $(--) 61, 681.00

Excess of Revenues over Expenditures-- To Reserves

$ 4,195.63 $ 4,195.63

The over expenditure of $7,711.00 in the operating expense is not a violation of legislative intent but was caused by the transfer of the $60,369.00 mentioned in the above paragraph relating to employer's contributions for retirement, social security and employee health insurance. The actual expense for these items totaled $48,247.53, whereas $60,369.00 was budgeted. Had the difference of $12,121.47 been retained in the operating expense category there would have been an under expenditure of $4,410.47.

STATE EMPLOYEES' HEALTH INSURANCE FUND
The State Employees' Health Insurance Unit was created by Act 154, Georgia Laws 1961, House Bill No. 154.
Revenues in the fiscal year were $4,794,983.29, of which $1,849,125.86 was from employees' contributions, $2,886,953.25 from employer's contributions and $58,904.18 from interest earned on special deposit accounts. From the $4,794,983.29 received, $4,428,344.65 was paid to the Travelers Insurance Company as premiums for State employees' insurance, leaving net revenues in the amount of $366,638.64.
The total approved budget for the State Employees' Health Insurance Unit provided for expenditures totaling $150,005.00. Costs of employer's contributions for retirement, social security and employee health insurance were

458

STATE PERSONNEL BOARD

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $10,300.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriations Otner Revenues Retained

$

0.00 $

0.00 $

0.00

150,005.00 366,638.64 216,633.64

$ 150, 005.00 $ 366, 638. 64 $ 216, 633. 64

EXPENDITURES Personal Services
Operating Expense

$ 91,645.00 $ 79,062.37 $(--) 12, 582. 63 58,360.00 50,805.96 (--) 7,554.04

$ 150,005.00 $ 129, 868.33 $(--) 20,136.67

Excess of Revenues over Expenditures-- To Reserves

$236,770.31 $ 236,770.31

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.
Revenues in the fiscal year were $333,660.01, of which $115,761.78 was from employees' contributions and $217,898.23 from employer's contributions. From the $333,660.01 received, $299,291.90 was paid to the Travelers Insurance Company as premiums for county employees' health insurance, leaving net revenues in the amount of $34,368.11.
The total approved budget for the County Employees' Health Insurance Unit provided for expenditures totaling $20,856.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $1,530.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as follows:

miaM

STATE PERSONNEL BOARD

459

MERIT SYSTEM OF PERSONNEL ADMINISTRATION

REVENUES State Appropriations Other Revenues Retained

Budgeted Actual

Over (--) Under

$

0.00 $

0.00 $

0.00

20,856.00 34,368.11 13,512.11

EXPENDITURES Personal Services. _. Operating Expense

$ 20,856.00 $ 34,368.11 $ 13,512.11
$ 14,271.00 $ 12,412.04 $(--) 1,858. 96 6,585.00 4,344.44 (--)2,240.56

$ 20,856.00 $ 16,756.48 $(--) 4,099.52

Excess of Revenues over Expenditures-- To Reserves

$ 17,611.63 $ 17,611.63

GENERAL
Membership of the State Personnel Board, Merit System of Personnel Administration is listed in the unit report.
The Personnel Board administers the Merit System laws, rules and regulations and registers qualified applicants for positions in the Departments coming under the provisions of the Merit System Administration. The Board also serves as the coordinating unit between the operating agencies of the State Government and the Travelers Insurance Company of Hartford, Connecticut, the insurance carrier for health insurance for State employees and county employees of the Department of Family and Children Services.
Merit System Director, Mr. Edwin L. Swain, is bonded in the amount of $10,000.00. Mr. Swain is bonded as Executive Officer and Custodian of the State of Georgia Employees' Health Insurance Fund in the amount of $35,000.00. Mr. Ralph C. Moor is bonded as Merit System Deputy Director in the amount of $10,000.00. Mrs. Bobbie Jean Bennett, Accountant, is bonded in the amount of $5,000.00. The State Employees' Health Insurance Fund has Public Employees' Blanket Bond in the amount of $10,000.00. Mr. Swain is bonded as Executive Officer of the County Employees' Health Insurance Fund in the amount of $10,000.00. The County Employees' Health Insurance Fund has Blanket Position Bond coverage in the amount of $5,000.00.

HH .ttttttuaiaui

GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
BALANCE SHEET JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund Private Trust and Agency Funds
Total Current Assets

461
$ 6, 80a 99 2 55
$ 6 81154

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For Private Trust and Agency Funds Payroll Deductions--Retirement
SURPLUS Surplus
Total Liabilities, Reserves and Surplus

$

3g6 47

2 55
6,422.52 $ 6 811 54

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenue over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year Surplus Returned to State Treasury

$ 2 290 07
6 422 52 $ 8, 712. 59
2 290 07

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) .___$ 6,422. 52

W-M...MKS1.

462

GEORGIA STATE BOARD OF PHARMACY

DRUG INSPECTION DIVISION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 113,500.00 (--)3,990.00
$ 109,510.00 C

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

-

Employer's Contributions for

Retirement

FICA

Health Insurance. _

Total Personal Services

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 71,859.08
-- 4,760.04 2,325.99 1,000.00 $ 79,945.11 tJ

$ 19,137.88 667.33 86.46
2,185.43 ^S-50 150.00 24.70
360.47

57.60

23,142.378

$ 103,087.48t> 6,422.523

$ 109,510.00)

GEORGIA STATE BOARD OF PHARMACY

463

DRUG INSPECTION DIVISION

FINANCIAL CONDITION
The Georgia State Board of Pharmacy ended the fiscal year on June 30, I 1968, with cash on deposit in the amount of $6,811.54. The cash balance was
pledged to liquidate accounts payable in the amount of $386.47 and payroll retirement deductions of $2.55, leaving $6,422.52 excess of revenues over ex: penditures, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The schedule of revenues and expenditures has been prepared on the : modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Georgia State Board of Pharmacy proi vided for expenditures totaling $113,500.00. Costs of employer's contributions
for retirement, social security and employee health insurance were allocated i in the budget to the operating expense category. These items are more prop! erly classified under personal services and have been so presented in the at-
tached schedules. The above items totaled $9,000.00, and after adjusting the ( budget allotments by this amount, a comparison of budgeted revenues and
expenditures to actual revenues and expenditures may be summarized as follows:

! REVENUES State Appropriation. _ _ _

Budgeted

Actual

Over (--) Under

$ 113,500.00 $ 109, 510.00 $(--) 3,990.00

EXPENDITURES Personal Services Operating Expense

$ 84,100.00 $ 79,945.11 $(--) 4,154.89 29,400.00 23,142.37 (--) 6,257.63

$ 113, 500.00 $ 103, 087.48 $(--) 10,412. 52

Excess of Revenues over Expenditures.

$ 6,422. 52 $ 6,422. 52

\GENERAL
Membership of the Georgia State Board of Pharmacy at June 30, 1968, is listed in the unit report. The Board has on file Public Employees Blanket Bond in the amount of $10,000.00.

STATE BOARD OF PROBATION

465

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds State Income Tax Social Security--Employees' Contributions

$ 16,661.22 $ 2,324.35
9,394.05 11,718.40 $ 28,379. 62

Accounts Receivable State Treasury Regular Appropriation.

3,305. 79

Total Current Assets.

31,685.41

LIABILITIES, RESERVES AND DEFICIT

CURRENT LIABILITIES Accounts Payable

$ 21,613.86

RESERVES For Private Trust and Agency Funds State Income Tax Social Security--Employees' Contributions

$ 2,324.35 9,394.05

11,718.40

DEFICIT Deficit
Total Current Liabilities, Reserves and Deficit

(--)1,646.85 $ 31,685.41

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report ADD Adjustment to July 1, 1967 Accounts Payable.
DEDUCT Excess of Revenues over Expenditures
Year Ended June 30, 1968
BALANCE--JUNE 30, 1968

_$

0.00

24.30

$

24.30

(--)1,671.15 $(--)!, 646.85

"""

466

STATE BOARD OF PROBATION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES -

$1,207, uuu. uu -(-HO, 083.63
$1,166,976.47 T

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for ,,Kve.t.xrement
i!. 1. L,. A
Health Insurance...
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 877,978.10
^ 58,48^ 7.71
1R74119
10' __ $ 992,271.83 3

$ o'I!j'^ ,'10790 10*00*7
VJI'RO
lii.&i 6,177.06
' i * , *
19,117.35

224.29

176,375.49

$1,168,647.32 (--) 1,671.15 jl

$1,166,976.17C

STATE BOARD OP PROBATION

467

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 members of the State Board of Pardons and Paroles, acting in ex-officio capacity, but is not administered as part of the duties and activities of the State Board of Pardons and Paroles, under provisions of the Legislative Act referred to.

FINANCIAL CONDITION
The State Board of Probation ended the fiscal year on June 30, 1968, with cash on deposit of $28,379.62 and accounts receivable of $3,305.79. The cash balance and accounts receivable were pledged as follows: $21,613.86 for the liquidation of accounts payable and $11,718.40 reserved for Private Trust and Agency Funds.
After providing for payment of accounts payable and after providing for the reserves listed above the State Board of Probation ended the year under review with a deficit of $1,646.85.
This deficit resulted from the Board's failure to include $1,646.85 in accounts payable on its statement of cash position at June 30, 1968.
Based on the statement of cash position filed with the Budget Bureau, $40,023.53 was lapsed from the Board's undrawn allotment in the State Treasury as required by law. Had the liabilities been properly shown, the Board would have had no deficit after action of the Budget Bureau.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the State Board of Probation provided for expenditures totaling $1,166,976.47. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached

v-

468

STATE BOARD OF PROBATION

statements. The above items totaled $114,293.98, and after adjusting the I budget allotments by this amount, a comparison of budgeted revenues and I expenditures to actual revenues and expenditures may be summarized as I
follows:

REVENUES State Appropriation
Lapsed Funds

Budgeted

Actual

Over (--) Under

$1,207,000.00 $1,207,000.00 $ (-)40,023.53 (-)40,023.53

0.00* .00 0

Net Appropriation

$1,166,976.47 $1,166,976.47 $

0.00 I

EXPENDITURES Personal Services Operating Expense
LapsedFunds

$1,007,626.98 $ 992,272.13 $(--)15,354.851}

199,373.02 176,375.49 (-)22,997. 531

(--)40,023.53

.00

40,023.538

$1,166,976.47 $1,168,647.62 $ 1,671.151

Excess of Revenues over Expenditures.

$(--)!, 671.15 $(--) 1, 671.15[

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 Hanover Insurance Company. The three! Board Members and employees of the Board are bonded in the amount of $10,000.00 with the exception of Mr. Marion H. Doyle who is bonded foil $40,000.00, Mr. Edward S. Kendricks who is bonded for $25,000.00, and MrJ R. J. McNeil who is bonded for $20,000.00.
Fines and support money are collected and disbursed by the probationi officers as directed by the Superior Court Judges of the respective Judicial Circuits of the State, under provisions of State law, and these funds arc noir reflected in the records of the State Board of Probation.
Legislative Act approved March 17, 1900, as amended, provides for exl animation of these funds by an examiner in the employ of the State Board of Probation, and is quoted, in part, in the unit report.

STATE PROPERTIES CONTROL COMMISSION

469

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

$ 25,492.35

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
RESERVES For Appraisal of Chattanooga Properties
SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

$ g; 374 QO 15, OOO. 00 2,lia 35
$ 25,492. 35

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Transfer to Reserve for Costs of Appraisal of
Chattanooga Properties

$

0.00

17,118.35 $ 17,118.35
15j 000.00

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) ....$ 2,118.35

--TM~"-'--"--

HHB

470

STATE PROPERTIES CONTROL COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS

Appropriation Allotments

-

$ 50,000.00 fC

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees
OPERATING EXPENSE Travel Expense Supplies and Materials Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 26,356. 50 iS

$ 171.81 28-29
1,179.27 4,410. 63
35- 355-15 345.00

6,525.15 [

$ 32,881.65) 17,118. 353

|$ 50,000.00).

STATE PROPERTIES CONTROL COMMISSION

471

INTRODUCTION
The State Properties Control Commission was created by Act of the General Assembly approved February 21, 1964, and Amendments approved March 24, 1965, and April 25, 1965, to provide for the leasing of all or any part of the Western and Atlantic Railroad, certain State property within the City of Chattanooga, Tennessee, the old Governor's Mansion site within the City of Atlanta, Georgia, and certain surplus State property; to provide for the control, management and preservation of such property; and to authorize the negotiation of a lease or leases of the Western and Atlantic Railroad property to be operated for railroad purposes.
Members of the State Properties Control Commission on June 30, 1968, are listed in the unit report.

FINANCIAL CONDITION
The State Properties Control Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $25,492.35. The cash balance was pledged to liquidate accounts payable of $8,374.00, and the amount of $15,000.00 was reserved for the cost of appraisal of all Chattanooga properties.
After providing for payment of accounts payable due at June 30, 1968, and a reserve for appraisal costs, the State Properties Control Commission ended the year under review with a surplus of $2,118.35, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND DISBURSEMENTS
Schedules have been prepared to reflect revenue and expenditures on the modified accrual basis.

The total approved budget for the State Properties Control Commission provided for expenditures totaling $50,000.00. A comparison of budgeted revenues and expenditures may be summarized as follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriation

$ 50,000.00 $ 50,000.00 $

0.00

EXPENDITURES Personal Services Operating Expense

$ 44,000.00 $ 26,356.50 $(--) 17,643. 50

6,000.00 6,525.15

525.15

$ 50,000.00 $ 32,881.65 $(--) 17,118.35

Excess of Revenues over Expenditures..

$ 17,118.35 $ 17,118.35

STATE PROPERTIES CONTROL COMMISSION

473

The over expenditure in the operating expense category was not approved by the State Budget Bureau or the Fiscal Affairs Committee of the Legislature as provided in the General Appropriations Act No. 47 (H. B. No. 45) approved March 17, 1967.

STATE REVENUE COLLECTIONS
In the year ended June 30, 1968, rentals collected on State properties under the control of the State Properties Control Commission totaled $607,128.84, all of which was transferred to the State Treasury's General Fund in the period under review. All rents received constituted a full twelve months on each lease in effect during the period. All revenue producing leases in effect at June 30, 1968, are quoted in the Appendix to the unit report.

&

474

DEPARTMENT OF PUBLIC HEALTH

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS
Cash in Banks Budget Fund State Federal

ASSETS
$1,100,962.26 170,440.85 $1,271,403.11

State Revenue Collections Fund... Private Trust and Agency Funds. _

1> 392.47 114,532.45 $1,387,328.03

Accounts Receivable Due from State Treasury
Due from U. S. Government U.S. Children's Bureau U.S. PublicHealthService

$ 208,314.48

$ 20,931.00 90,358.24

111,289.24

Other Sale of Medical and Health Supplies
Total Current Assets

1,450.20 321,053.92 $x> TO8>381-95 i

DEPARTMENT OP PUBLIC HEALTH

475

BALANCE SHEET

JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable State Funds Federal Funds

$1,205,264.63 206,464.52 $1,411,729.15

RESERVES

Budget Fund

State

For Miscellaneous Accounts

Receivable

$ 1,450.20

For Comprehensive Study of Severe

Behavioral Problems Experienced

within the Public Schools

74,000.00

Federal For Unexpended Balances

$75,450.20 75,265. 57 $ 150,715.77

State Revenue Collections For Unfunded Balance
Private Trust and Agency Fund For Balances on Hand

1,392.47 114,532.45

266,640.69

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

30,012.11 $1,708,381.95

-**-**--'*"--'-- --

DEPARTMENT OF PUBLIC HEALTH

477

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report.

-$ 32,453.47

ADD

Excess of Revenues over Expenditures

Year Ended June 30, 1968

Adjustments to July 1, 1967 Accounts Payable Decrease in Reserves

For July 1, 1967 Private Funds

$

For Miscellaneous Accounts Receivable

Julyl, 1967

$ 4,383.48

June 30, 1968

(--) 1,450.20

$36,451.94 56,077.72 2,034.43
2, 933.28 4,967. 71

97,497. 37

$129, 950. 84

DEDUCT

Increase in Reserves

For State Projects

June 30, 1968 For Federal Projects

$74,000.00

June 30, 1968 Julyl, 1967

$ 75,265.57 $(--)50,221.95

Portion Applicable to Ga.

Retardation Center

895.11 ( -)49,326. 84 25, 938. 73

99, 938. 73

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

_$ 30,012.11

478

DEPARTMENT OF PUBLIC HEALTH

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES TEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments
Adjustments Fiscal Affairs Committee
Lapsed Funds

REVENUES

Total State Funds

$15,387,433.00
499,567.00 (--)256,915.38
$15,630,084. 62

FEDERAL FUNDS

Grants--U.S. Government

National Health Institute

$ 4,166.00

U.S. Children's Bureau

2,864,370.00

U.S. Dept. of Health, Education and Welfare..

4,120.00

U.S. Public Health Service-.

3,200,136.46

Contracts with State Agencies

Department of Defense

17,571.56

Total Federal Funds

6,090,364.02

DEPARTMENTAL FUNDS Donations Earnings fromServices
Total Departmental Funds
Total Revenues.. _

$ 12,690.00 --- 630,636.91

643,326.91

$22,363,775.55 S

I

DEPARTMENT OF PUBLIC HEALTH

479

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C. A Health Insurance

$6,789,538.59
429,167.38 209,853.68 128,462.06

Total Personal Services

$ 7,557,021.71

OPERATING EXPENSE

Travel Expense

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance and Bonding

Indemnities

Direct Benefits

___

Tuition and Scholarships

Assessments by State Agencies

Equipment Purchases

Contracts with State Agencies

Contracts with Other Agencies

Grants to Civil Divisions

Other Operating Expense

Freight, Express and Drayage

Subscription and Dues

Outside Laundering and Cleaning

Registration Fees

Miscellaneous

Total Operating Expense

$ 479,980.44 749,263.73 72,627.12 254,168.23 18,075.70 75,038.67 535,182.21 2,263.79 3,013.41
2,437,992.13 11,181.40 57, 794. 60
247,436.13 14,545.43 155,898.89 5,781,246.29
11,027.87 21,939.63 11,999. 92 8,608.81
17.50
10,949,301.90

AUTHORITY LEASE RENTALS Georgia Building Authority (Hospital) Talmadge Memorial Hospital
Total Authority Lease Rentals
Total Governmental Costs Excess of Revenues over Expenditures

$ 3,521,000.00 300,000.00
3,821,000.00
$22,327,323.61 36,451.94
$22,363,775.55

480

DEPARTMENT OF PUBLIC HEALTH

This report covers the General Operating Fund of the Department of Public Health and the Authority Rental Funds covering the Eugene Talmadge Memorial Hospital and construction of Mental Health and Mental Retardation Facilities.
Separate reports are filed on the following Institutions under the control of the Department of Public Health:
Alcoholic Rehabilitation Services Atlanta Regional Hospital Augusta Regional Hospital Battey State Hospital Central State Hospital Gracewood State School and Hospital Medical Assistance Programs Medical Facilities Construction Georgia Mental Health Institute Georgia Retardation Center Southwestern State Hospital Water Quality Control Board
The remaining part of these comments, relative to financial position and available revenues and expenditures, applies to the accounts covered in this report only and does not include the financial position or revenues and expenditures in accounts covered in separate reports.
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $1,387,328.03 and accounts receivable in the amount of $321,053.92. The total assets of $1,708,381.95 were pledged to liquidate accounts payable in the amount of $1,411,729.15.
After providing for payment of accounts payable, and providing reserves of $1,450.20 for uncollected accounts receivable, $74,000,000 for a comprehensive study of severe behavioral problems experienced within the public schools to be conducted in the subsequent year, $75,265.57 for unexpended balances of Federal projects, $1,392.47 for State revenue collections to be transferred to the State Treasury and $114,532.45 for Private Trust and Agency Funds due at June 30, 1968, the Department of Public Health ended the year under review with a surplus of $30,012.11, which is to be returned to the State Treasury.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

DEPARTMENT OF PUBLIC HEALTH

481

The total approved budget for the Department of Public Health provided for expenditures totaling $23,666,744.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

REVENUES

State Appropriations

For Operations

$12,062,000. 00

For Authority Lease Rentals.. 3, 825,000.00

$11, 809,084. 62 3, 821,000. 00

Over (--) Under
-) 252, 915. 38 -) 4,000.00

Total State Appropriations _ $15,887,000.00 $15, 630,084. 62 $(--) 256,915. 38

Other Revenues Retained

7, 779, 744.00 6, 733,690.93 (--)1,046,053.07

3,666,744.00 $22,363,775.55 $(--)!, 302,968. 45

EXPENDITURES Personal Services Operating Expense Authority Lease Rentals
Excess of Revenues over Expenditures

$ 8,669,133.12 $ 7,557,021. 71 $(- -)1,112, 111. 41 11,172,610. 88 10, 949, 301. 90 -) 223,308.98 3, 825,000.00 3, 821, 000. 00 ) 4,000. 00
$23, 666, 744. 00 , 327, 323. 61 $(--)!, 339,420. 39

36,451. 94 $

36,451. 94

STATE REVENUE COLLECTIONS FUND
This Department, as a revenue-collecting agency, collected in the year ended June 30, 1968, $79,769.24 in vital statistics fees, $28,975.00 in bed inspection fees, and made refunds of $4,161.67, leaving net revenue of $104,582.57. This $104,582.57 net revenue and the $1,451.74 cash balance on hand July 1, 1967, made a total of $106,034.31 to be accounted for.
In the period under review, $104,641.84 was funded to the State Treasury, and a balance of $1,392.47 remained on hand June 30, 1968.
PRIVATE TRUST AND AGENCY FUNDS
In addition to payroll deductions and County Employees' Retirement, there is included with the Private Trust and Agency Funds, an account entitled Employees' Association Fund.

-.!&

482

DEPARTMENT OF PUBLIC HEALTH

Receipts for the Employees' Association Fund amounted to $2,898.38 in the period under review, which together with a beginning balance at July 1, 1967, of $4,865.18 made a total of $7,763.56 to be accounted for. $2,337.54 was expended, leaving a balance of $5,426.02 on hand June 30, 1968.

GENERAL
Membership of the State Board of Public Health at June 30, 1968, is listed in the unit report.
Dr. John H. Venable, Director of the Department of Public Health, is bonded for $100,000.00. Mr. Frank C. Smith, Director of the Division of Administration of the Department of Public Health, is bonded for $100,000.00. Employees of the Department of Public Health and the various institutions and divisions under the control of the Department are bonded. Each listed position is covered in the amount of $10,000.00.

DEPARTMENT OF PUBLIC HEALTH

483

ALCOHOLIC REHABILITATION SERVICE

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds McWilliams Welfare Fund Chatham Clinic Welfare Fund County Employees' Retirement SalesTax

$ 99,484.77

$ 8,313.93 608.99 246.77 6.65

9,176.34 $108,661.11

Accounts Receivable

U. S. Government Grants

Mental Health Training Grant

Inventories

-

Total Current Assets

5,211.21 21,093.19
$ 134,965.51

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Regular Federal Projects Mental Health Training Hospital Improvement Community Health

$ 50,831.36

$ 3,464.20 2,894.09 643.55

7,001.84 $ 57,833.20

RESERVES For Federal Projects Hospital Improvement Community Health

$ 23,832.69 10,276.47 $ 34,109.16

For Inventories For Private Trust and Agency Funds...

21,093.19 9,176. 34

64,378.69

SURPLUS Surplus Total Current Liabilities, Reserves and Surplus...

12,753.62 '
$ 134,965.51

-*:*>&,

DEPARTMENT OF PUBLIC HEALTH

485

ALCOHOLIC REHABILITATION SERVICE

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report._

_

_$(--) 10. 59

ADD

Adjustment of Accounts Payable at June 30, 1967 $ 126. 65

Reserve Adjustment for Patient Collection Pees

902.88

Reserve Adjustment for Federal Projects

Balance July 1, 1967

$ 50,923.47

Less: Balance June 30, 1968 ......... 34,109.16 16, 814. 31

17, 843. 84

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

(--)5,079. 63

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

.$ 12, 753. 62

486

DEPARTMENT OF PUBLIC HEALTH

ALCOHOLIC REHABILITATION SERVICE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 514,500.00 (--)30,875.00
$ 483,625.00

FEDERAL FUNDS Grants--U.S. Government Mental Health Training--. Hospital Improvement Short-Term Training Community Health
Total Federal Funds

$ 77,757.67 100,000.00 25,910.00 80,000.00

283,667. 67

DEPARTMENTAL FUNDS Earnings from Services
Total Revenues

39,425.29 $ 806,717.96

DEPARTMENT OF PUBLIC HEALTH

487

ALCOHOLIC REHABILITATION SERVICE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 530,139.78
__ 26,387.85 15,643.95 8,078.97

Total Personal Services

$ 580,250.55

OPERATING EXPENSE

Travel Expense

_-_

Supplies and Materials...

Repairs and Maintenance

-

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance and Bonding

Indemnities

Direct Benefits

Grants to Counties or Cities

Assessments by State Agencies

Equipment Purchases

Other Operating Expense

Miscellaneous

Total Operating Expense

Total Governmental Costs Excess of Revenues over Expenditures

$ 8,270.37 84,811.15 23,283.93 7,429. 55 14,022.06 3,685.86 5,643.75 557.00 28.00 2,716.50 60,358.94 1,980.04 11,600. 89
7,159.00
231, 547.04
$ 811,797.59 (--) 5,079.63
$ 806,717.96

488

DEPARTMENT OF PUBLIC HEALTH

ALCOHOLIC REHABILITATION SERVICE

The Georgia Commission on Alcoholism was abolished by Act of the General Assembly, approved March 7, 1960, (Georgia Laws 1960, pages 205-210) effective as of July 1, 1960, and its functions, powers and duties transferred to the 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 Department of Public Health but set up so that a separate report can be made on this activity.

FINANCIAL CONDITION
The Alcoholic Rehabilitation Service of the Department of Public Health ended the fiscal year on June 30, 1968, with current assets in the amount of $134,965.51. The current assets were pledged to liquidate accounts payable in the amount of $57,833.20.
After providing for payment of accounts payable, and providing reserves of $34,109.16 for Federal projects, $21,093.19 for inventories and $9,176.34 for Private Trust and Agency Funds due at June 30, 1968, the Alcoholic Rehabilitation Service ended the year under review with a surplus of $12,753.62, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Alcoholic Rehabilitation Service pro-

vided for expenditures totaling $958,867.00. Costs of employer's contributions

for retirement, social security and employee health insurance were allocated

in the budget to the operating expense category. These items are classified

more properly under personal services and have been so presented in the at-

tached schedules. Adjustments have been made for the above items and a

comparison of budgeted revenues and expenditures to actual revenues and

expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation Other Revenues Retained

$ 514,500.00 483,625.00 B(--) 30,875.00 444,367.00 323,092. 96 (--) 121,274. 04

$ 958,867.00 $ 806, 717. 96 $(--) 152,149.04

DEPARTMENT OF PUBLIC HEALTH

489

ALCOHOLIC REHABILITATION SERVICE

EXPENDITURES Personal Services,.. Operating Expenses

Budgeted

Actual

Over (--) Under

$ 656,363.77 $ 580,250.55 $(--) 76,113.22 302,503.23 231,547.04 (--) 70,956.19

$ 958,867. 00 $ 811, 797. 59 $(--) 147,069.41

Excess of Revenues over Expenditures

$(--) 5,079. 63 $(--) 5,079.63

GENERAL
Employees of this unit are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond.

^- ' .i-.-.r.'.

DEPARTMENT OF PUBLIC HEALTH

ATLANTA REGIONAL HOSPITAL

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund...

ASSETS

491 $ 21,919.46

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

SURPLUS

Surplus

-

Total Current Liabilities and Surplus

.-$ 8,115.99
13,803.47 $ 21,919.46

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Not in Operation
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968...

$

0.00

.-. 13,803.47

BALANCE JUNE 30, 1968 (To be Returned to State Treasury)

$ 13,803.47

492

DEPARTMENT OF PUBLIC HEALTH

ATLANTA REGIONAL HOSPITAL BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 82,790.00 (--)8,308.00
$ 74,482.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Communications Publications, Publicity and Printing Rents Insurance and Bonding Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 45,794.39
2,953.32 1,831.34
788.52
$ 51,367.57
$ 1,036.74 1,591.80 2.10 294.48 154.80 114. 87 6,011.17
105.00
9,310.96 *
$ 60,678.53 I 13,803.47 I
$ 74,482.00 X

DEPARTMENT OF PUBLIC HEALTH

493

ATLANTA REGIONAL HOSPITAL

INTRODUCTION
The Atlanta Regional Hospital began planning and preparing for operations during this fiscal year. The expenditures presented in this report represent the cost of these activities for the last ten months of the fiscal year ended June 30, 1968. Records of this unit did not reflect any expenditures prior to September 1, 1967.

FINANCIAL CONDITION
The Atlanta Regional Hospital ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $21,919.46. The cash balance was pledged to liquidate accounts payable in the amount of $8,115.99. The Atlanta Regional Hospital ended the year under review with a surplus of $13,803.47, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Atlanta Regional Hospital provided for expenditures totaling $82,790.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted Actual

REVENUES

State Appropriation--Regular

$ 50,000.00 $ 41,692.00

--Supplemental. _ 32,790.00 32,790.00

Over (--) Under
-) 8,308.00 .00

$ 82,790.00 $ 74,482.00 $(--) 8,308.00

EXPENDITURES Personal Services Operating Expense

$ 67,479.18 $ 51,367.57 $(--) 16, 111. 61 15,310.82 9,310.96 (--) 5,999.86

$ 82,790.00 $ 60,678.53 $(--) 22, 111. 47

Excess of Revenues over Expenditures.

13,803.47 $ 13, 803.47

->~**.ftfe

494

DEPARTMENT OF PUBLIC HEALTH

ATLANTA REGIONAL HOSPITAL

In the year under review, the General Assembly approved, in a supplemental appropriation, the program for "Forgotten Children." The approved budget for the "Forgotten Children" program provided for expenditures totaling $32,790.00, which is a part of the above comparison. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

FORGOTTEN CHILDREN PROGRAM Budgeted

Actual

Over (--) Under

REVENUES

State Appropriation (Supplemental) .$ 32,790.00 $ 32,790.00 $

0.00

EXPENDITURES Personal Services Operating Expense

* 26,732.25 $ 15,767.34 $(-) 10,964.91

6,057.75

415.20 (-) 5,642.55

$ 32,790.00 $ 16,182.54 $(--) 16,607.46

Excess of Revenues over Expenditures..

$ 16,607.46 $ 16,607.46

GENERAL
Employees of this unit are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond.

DEPARTMENT OP PUBLIC HEALTH

AUGUSTA REGIONAL HOSPITAL

BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable Due from State Treasury
Total Current Assets

ASSETS

495
$ 1,701.92 3,057.19
$ 4,759.11

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
SURPLUS Surplus
Total Current Liabilities and Surplus

$ 4,755 18 3.93
$ 4,759.11

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967
Not in Operation
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$

0.00

3.93

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $

3.93

496

DEPARTMENT OF PUBLIC HEALTH

AUGUSTA REGIONAL HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 50,000.00 (-)20,442.81
$ 29,557.19

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Communications Publications, Publicity and Printing Rents Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 23,454.85
1,133.74 746-33 228.00
$ 25,562.92 I
$ 1,163.43 931.32 181.52 268. 75 S00-00
1,136.32
9-
3,990. 34 1
29, 553. 26 1$ 3. 93 I
$ 29, 557. 19 I

DEPARTMENT OF PUBLIC HEALTH

497

AUGUSTA REGIONAL HOSPITAL

INTRODUCTION
The Augusta Regional Hospital began planning and preparing for operations during this fiscal year. The expenditures presented in this report represent the cost of these activities for the last six months of the fiscal year ended June 30, 1968. Records of this unit did not reflect any expenditures prior to January 1, 1968.

FINANCIAL CONDITION
The Augusta Regional Hospital ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $1,701.92. The $1,701.92 cash balance together with $3,057.19 accounts receivable made a total of $4,759.11, which was pledged to liquidate accounts payable in the amount of $4,755.18. The Augusta Regional Hospital ended the year under review with a surplus of $3.93, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Augusta Regional Hospital provided for expenditures totaling $50,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriations

Budgeted Actual

Over (--) Under

$ 50,000.00 $ 29,557.19 $(--) 20,442. 81

EXPENDITURES
Personal Services Operating Expenses

$ 38,802.07 $ 25,562.92 $(--) 13,239.15 11,197.93 3,990.34 (--) 7,207.59

$ 50,000.00 $ 29,553.26 $(--) 20,446.74

Excess of Revenues over Expenditures..

$

3.93 $

3.93

i

498

DEPARTMENT OF PUBLIC HEALTH

AUGUSTA REGIONAL HOSPITAL

GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit report of the Department of Public Health.

DEPARTMENT OF PUBLIC HEALTH

499

BATTEY STATE HOSPITAL

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Accounts Receivable U.S. Government--Public Health Grant State Treasury Sale of Grease, Bones, etc.
Inventories Budget Fund-
Total Current Assets.

$ 105,291.80 21,895.70 $ 127,187.50

$ 33,110.28 113,242.37 11.00

146,363. 65

454,072.69 $ 727,623.84

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Contracts Payable

$ 219,105.87 20,302.80

Total Current Liabilities.

$ 239,408.67

RESERVES

Budget Fund

For Uncollected Accts. Receivable_$

11.00

For Inventories

454,072.69 $ 454,083.69

Private Trust and Agency Funds For State Sales Tax For Patients' Benefit Funds

$(--) 2.31 21,898.01

21,895.70 475,979.39

SURPLUS Surplus..
Total Current Liabilities, Reserves and Surplus

12,235. 78 $ 727,623.84

.!.. ,,tBUi..t.,lM..l ^..

iHIMMMI

DEPARTMENT OF PUBLIC HEALTH

501

BATTEY STATE HOSPITAL

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1968
Per Audit Report

$ 1,331. 72

ADD
Decrease in Reserves for Patient's Collection Fund_,,$ Decrease in Prior Years Accounts Payable Decrease in Reserves for Uncollected Accounts
Receivable

17,899.99 11,640.28
7.10

29,547.37

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

(--)18,643.31

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) ...$ 12,235. 78

. *!<>r*f'

502

DEPARTMENT OF PUBLIC HEALTH

BATTEY STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments.Adjustments Lapsed Funds
Total State Funds

REVENUES -
- -

$3,100,000.00 (--)3,869. 63
$3,096,130.37

FEDERAL FUNDS Grants--U.S. Government Public Health Grant No. 108-66-11

82,577.91

DEPARTMENTAL FUNDS Donations Earnings from Services
Total Departmental Funds..
Total Revenues

--

$ 9,831.11

331,435.31

341,266. 42

--

$3,519,974.70 I

DEPARTMENT OF PUBLIC HEALTH

503

BATTEY STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F. I. C.A Health Insurance

$2,482,300.57
161,221.33 94,494.13 48,679.48

Total Personal Services

$2,786,695.51

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Assessments by State Agencies Equipment Purchases Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 26,627.86 460,359.62 47,303.15 28,453.23 84,695.49 3,871. 52 3,543.93 13,319.38 280.40 509.00 14,826.42 54,641.17 11,543.20
1,948.13

751,922.50

Total Governmental Costs Excess of Revenues over Expenditures

$3,538,618.01 (--)18,643.31
$3,519,974.70

504

DEPARTMENT OF PUBLIC HEALTH

BATTEY STATE HOSPITAL

FINANCIAL CONDITION
The Battey State Hospital ended the fiscal year on June 30, 1968, with current assets in the amount of $727,023.84. The current assets were pledged to liquidate accounts payable in the amount of $219,105.87 and contracts payable of $20,302.80.
After providing for payment of accounts and contracts payable and providing reserves for uncollected accounts receivable, $454,072.69 for inventories and $21,895.70 for Private Trust and Agency Funds due at June 30, 1968, the Battey State Hospital ended the year under review with a surplus of $12,235.78, which is to be returned to the State Treasury.
The surplus of $12,235.78 is the total of adjustments for encumbrance savings in the amount of $12,233.47 and State sales tax remitted but not reflected on Department's financial statements as received in the amount of $2.31.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Battey State Hospital provided for

expenditures totaling $3,764,518.00. Costs of employer's contributions for

retirement, social security and employee health insurance were allocated in

the budget to the operating expense category. These items are classified more

properly under personal services and have been so presented in the attached

schedules. Adjustments have been made for the above items and a compari-

son of budgeted revenues and expenditures to actual revenues and expendi-

tures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$3,100,000.00 3,096,130. 37 $(--) 3, 869. 63

664, 518.00

423, 844. 33 (--) 240, 673. 67

EXPENDITURES Personal Services
Operating Expense

$3,764,518.00 $ 3,519,974.70 $(--) 244,543.30

$2,869,226.94 $ 2,786,695.51 $(--) 82,531.43

895,291.06

751,922.50 (--) 143,368. 56

$3,764,518.00 $ 3,538,618.01 $(--) 225,899.99

Excess of Revenues over Expenditures

-) 18,643.31 $(--) 18,643.31

DEPARTMENT OF PUBLIC HEALTH

505

BATTEY STATE HOSPITAL

GENERAL
All employees of the Hospital are covered for $10,000.00 each under Public Employees Honesty Blanket Position Bond. The amount of indemnity on each of the employees being $10,000.00, through any fraudulent or dishonest act or acts committed by any one or more of such employees, acting alone or in collusion with others.

DEPARTMENT OP PUBLIC HEALTH

507

CENTRAL STATE HOSPITAL

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and on Hand Budget Fund Private Trust and Agency Funds

$1,809,037.10 898,281.99 $2, 707,319.09

Accounts Receivable General Telephone Company Department of Education, P. L. 89-10, Title I Department of Family and Children Services State Treasurer U. S. Government--Public Health Grants

$ 227,401.99 19,959.00 500.50
1,548,579.16 (--) 6,830.38

1, 789,610.27

Inventories Supplies and Materials

1,610,856.27

Total Current Assets

$6,107,785.63

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$3,196,793.

RESERVES For Accounts Receivable from Sale of Telephone Facilities For Inventories For Building Program (Outlay) For Federal Programs For Private Trust and Agency Funds

$ 227,401.99 1,610,856.27 155,675.98 10,134.85 898,281. 99

2,902, 351.08

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus.

8,641.25 $6,107,785.63

DEPARTMENT OF PUBLIC HEALTH

509

CENTRAL STATE HOSPITAL

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report ADD

-) 175.66

Excess of Revenues over Expenditures

For Year Ended June 30, 1968

$ 370,640.73

Decrease in Reserves

For Patient Collection Fees

$ 4,975.29

For Federal Programs

13,753.83

For Private Grants

1,685.70

20,414.82

Adjustment to July 1, 1967 Accounts Payable

839.33 391, 894. 88

$ 391,719.22

DEDUCT Increase in Reserves
For Sale of Telephone Facilities Accounts Receivable
For Building Program (Capital Outlay)

$ 227,401.99 155,675.98

383, 077. 9

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) _._$ 8,641.25

^HMMWl

510

DEPARTMENT OF PUBLIC HEALTH

CENTRAL STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds,

REVENUES
$ 26,549,261.00 (-) 164,158.30
$ 26, 385,102. 70

FEDERAL FUNDS Grants--U. S. Government In-Service Training Psychiatric Residency Training Psychiatric General Practitioner Comparison of Adolescent Intelligence. Medical Facilities Construction Education of Handicapped Children
Total Federal Funds.

24,241. 35
20,357.31 11, 566. 37
12.00 1,276. 20 30,682. 89

, 136. 12 I

DEPARTMENTAL FUNDS

Donations

$

Interest Earned

Earnings from Services

Earned Revenues--Dept. of Veteran's Service..

387,985.65 4,772.74
1,468,115. 98 751,831.08

Total Departmental Funds.

2,612,705.45

Total Revenues

$ 29,085,944.27

DEPARTMENT OF PUBLIC HEALTH

511

CENTRAL STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Tees Employer's Contributions for Retirement F.I. C.A Health Insurance

$ 17,081,017.10
1,172,255.62 669,971.86 351,418.20

Total Personal Services

$ 19,274,662.78

OPERATING EXPENSE Travel Expense Supplies andMaterials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Tuition and Scholarships Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 42,271.45 5,360,212.53 488,306.88 53, 585.11 486, 389. 76 9,309.09 18,353.88 75,849.27 5,421.11 4,994.59 13,611.00 88, 564.74 941,772.95 7,552.31 104,789.10
11,832.97

7,712,816. 74

CAPITAL OUTLAY

Lands, Bldgs. and Permanent Improvements

Supplies andMaterials

$ 32,189.93

Contracts with Other Agencies

1, 548,457.28

Equipment--new

147,176.81

Total Capital Outlay

1,727,824.02

Total Governmental Costs Excess of Revenues over Expenditures..

$ 28,715,303.54 370,640.73

$ 29,085,944.27

----TM----

512

DEPARTMENT OF PUBLIC HEALTH

CENTRAL STATE HOSPITAL

FINANCIAL CONDITION
The Central State Hospital, formerly Milledgeville State Hospital, ended the fiscal year on June 30, 1968, with current assets in the amount of $6,107,785.63. The current assets were pledged to liquidate accounts payable in the amount of $3,196,793.30.
After providing for payment of accounts payable, and providing reserves of $227,401.99 for accounts receivable from sale of telephone facilities, $1,610,856.27 for inventories, $155,675.98 for building program, $10,134.85 for Federal programs and $898,281.99 for Private Trust and Agency Funds due at June 30, 1968, the Central State Hospital ended the year under review with a surplus of $8,641.25, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Central State Hospital provided for expenditures totaling $29,161,371.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation Other Revenue Retained

$26, 549,261.00 $26, 385,102. 70 $(--) 164,158.30 2,612,110.00 2, 313,355.92 (--) 298, 754. 08

$29,161,371.00 $28,698,458.62 $(--) 462,912.38

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

$19,891,494.68 $19,274,662.78 $(--) 616, 831.90 7, 386,376.32 7,325,331.09 (--) 61,045.23 1,883,500.00 1,727,824.02 (--) 155, 675.98
$29,161,371.00 $28, 327, 817. 89 $(--) 833, 553.11
$ 370,640.73 $ 370,640.73

DEPARTMENT OF PUBLIC HEALTH

513

CENTRAL STATE HOSPITAL

Included in the statement of revenues and expenditures is $387,485.65 representing the cash value of surplus commodities donated to this hospital in the fiscal year under review. This amount has been deducted from the actual revenues and expenditures in the above statement, for comparison with the budget, as the value of surplus commodities was not and should not have been considered in preparing the budget, other than to determine the actual funds needed to operate the hospital.

The program for "Forgotten Children" is included in the above comparison. Shown separately, a comparison of budgeted revenues and expenditures to actual revenues and expenditures for the "Forgotten Children" program is summarized as follows:

REVENUES State Appropriation

Budgeted Actual

Over (--) Under

$ 171, 261.00 $ 115,056.45 $(--) 56,204. 55

EXPENDITURES Personal Services Operating Expense

$ 62,775.00 $ 39,105.76 $(--) 23,669. 24 108,486.00 75,908.28 (--) 32, 577. 72

$ 171, 261.00 $ 115, 014. 04 $(--) 56, 246.96

Excess of Revenues over Expenditures. _

$ 42.41 $

42.41

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the hospital at the close of the fiscal year ended June 30, 1968, amounted to $898,281.99, and consisted of $37,102.69 in the Patients' Benefit Fund and $861,179.30 in the Patients' Deposit Fund.
GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit report of the Department of Public Health.

^fl

DEPARTMENT OF PUBLIC HEALTH

515

GRACEWOOD STATE SCHOOL AND HOSPITAL

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and on Hand Budget Fund State Revenue Collections Fund Private Trust and Agency Funds

$394,697.79 5,425.62
178,139.17 $ 578,262.58

Accounts Receivable State Revenue Allotment State Treasury U.S. Grants U.S. Public Health Service State Department of Education

$ 44,862.70
$ 3,997.70 57,339.00 61,336.70

Lunch and Milk Program State Department of Education

1,316.34 107, 515.74

Inventories-

361,618.04

Total Current Assets.

$1,047, 396.36

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 391,001.96

RESERVES

For Budget Fund

State Funds

Miscellaneous Accounts

Receivable

$ 1,316.34

Inventories

361, 618.04

Overtime

48,740.55 $411,674.93

Federal Funds Unexpended Balances.

46,231.69 $457,906.62

For State Revenue Collections Fund Unfunded Balance
For Private Trust and Agency Funds Balances on Hand

5,425.62 178,139.17

641,471.41

SURPLUS Surplus-
Total Current Liabilities, Reserves and Surplus.

14,922.99 $1,047,396.36

wm

DEPARTMENT OF PUBLIC HEALTH

517

GRACEWOOD STATE SCHOOL AND HOSPITAL

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report (Deficit)

$(--) 841.13

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968

$ 71,984.56

Reduction in July 1, 1967, Accounts Payable

28,549. 78

Reductions in Reserves

For Patients' Collections

$ 969. 31

For Miscellaneous Accounts

Receivable. _.

151.38 1,120.69

101,655.03 100,813.90

DEDUCT Increase in Reserves
For Federal Projects For Overtime

$ 37,150.36 48,740.55

85,890.91

BALANCE JUNE 30, 1968 To be Transferred to State Treasury

$ 14,922.99

518

DEPARTMENT OF PUBLIC HEALTH

GRACEWOOD STATE SCHOOL AND HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES

$ 6,790,000.00 (--) 27,937.30
$ 6,762,062.70

FEDERAL FUNDS Grants--U.S. Government Public Health Service Hospital Improvement Mental Health Training Public Law 89-10, Title I Education of Handicapped Children Lunch and Milk Program
Total Federal Funds

$ 84,851.74 24,270.96
98,980. 34 16,218.22

224, 321.26

DEPARTMENTAL FUNDS Donations Earnings from Services Transfers
Total Departmental Funds
Total Revenues

$ 44,881.92 328,218. 51 1,744.96

374, 845.39

$ 7,361,229. 35

DEPARTMENT OF PUBLIC HEALTH

519

GRACEWOOD STATE SCHOOL AND HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C. A Health Insurance

$4,953,542. 71
333,671.47 209,980.08 100,755.80

Total Personal Services

$ 5,597,950.06

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Tuition and Scholarships Assessments by State Agencies Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous
Total Operating Expense

$ 27,339.98 1,097,873.19 47,210.86 50,220. 52 168,951.85 2,918.14 15,390.35 14,951.26 7,154.43 23,627.28 4,358.50 23,701.80 101,135. 30 27,998.37 6,602.25
11,944.62

1,631,378. 70

CAPITAL OUTLAY Lands, Buildings and Permanent Improvements E quipment--new
Total Governmental Costs Excess of Revenues over Expenditures

59,916.03
$ 7,289,244.79 71,984.56
$ 7,361,229.35

^^TM**TMTMTM~TM"TMTMnTM^BTM

520

DEPARTMENT OF PUBLIC HEALTH

GRACEWOOD STATE SCHOOL AND HOSPITAL

FINANCIAL CONDITION
The Gracewood State School and Hospital ended the fiscal year on June 30, 1968, with current assets in the amount of $1,047,396.36. The current assets were pledged to liquidate accounts payable in the amount of $391,001.96 <
After providing for payment of accounts payable and providing reserves of $1,316.34 for miscellaneous accounts receivable, $361,618.04 for inventories, $48,740.55 for overtime, $46,231.69 for unexpended Federal fund balances, $5,425.62 for State revenue collections and $178,139.17 for Private Trust and Agency Funds due at June 30, 1968, the Gracewood State School and Hospital ended the year under review with a surplus of $14,922.99, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Gracewood State School and Hospital provided for expenditures totaling $7,374,884.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. The $44,881.92 included in the Statement of Revenues and Expenditures, representing the cash value of surplus commodities donated to this agency in the fiscal year under review, has been deducted from the actual revenues and expenditures in the comparison with the budgeted revenues and expenditures. Adjustments have been made for 1he above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$6, 790,000. 00 $6,762,062. 70 $(--) 27, 937. 30 584,884.00 554,284. 73 (-) 30, 599. 27

$7,374,884.00 $7,316,347.43 $(--) 58,536.57

DEPARTMENT OP PUBLIC HEALTH

521

GRACEWOOD STATE SCHOOL AND HOSPITAL

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

Budgeted

Actual

Over (--) Under

$5,625,311.35 $5,597,950.06 $(--) 27,361.29 1,689,572. 65 1,586,496. 78 (--) 103,075.87 60,000.00 59,916.03 (--) 83.97
$7, 374, 884.00 $7,244,362. 87 $(--) 130, 521.13

$ 71,984.56 $ 71,984.56

STATE REVENUE COLLECTIONS FUND
In the year ended June 30, 1968, the Gracewood State School and Hospital collected $5,425.62 on sale of sand. This $5,425.62 remained on hand June 30, 1968, to be paid into the State Treasury in the next fiscal period.
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, 1968, amounted to $178,139.17 and consisted of $7,657.93 in the Canteen Fund, $9,176.88 in the Entertainment Fund, $159,163.81 in the Patients' Deposit Fund, $140.55 for Georgia Sales Tax and $2,000.00 cash bond for Georgia Carolina Sand Company.
The $1,520,215.57 received by the Private Trust and Agency Funds during the fiscal year together with $186,048.39 on hand at the beginning of the fiscal year made a total of $1,706,263.96.
From the $1,706,263.96 total funds, $1,528,124.79 was expended, for purposes as shown on page 14 of the unit report, leaving a cash balance of $178,139.17 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' benefits. $3,362.26 was used for wired music service 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 Department of Public Health. Surety bond coverage is under schedule bond, detail of which will be found in report of the Department of Public Health.

^^^^

HMBi^^H

DEPARTMENT OF PUBLIC HEALTH

MEDICAL ASSISTANCE PROGRAM

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable State Treasury

ASSETS

Total Current Assets

523
1, 517, 844. 62 73,681.03
$ 1,591,525.65

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

RESERVES For Direct Benefit Claims (State Funds) For Federal Funds

$ 1,126,303.18 286,465.53

171,337.94 1,412, 768. 71

SURPLUS Surplus..
Total Current Liabilities, Reserves and Surplus

7,419.00 $ 1,591,525.65

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967.

0.00

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

1,420,187. 71 $ 1,420,187. 71

DEDUCT Reserves for Direct Benefit Claims
(State Fund) Reserves for Federal Funds

$(--)1,126,303.18 (--) 286,465.53 (--)1,412,768.71

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury).

7,419.00

524

DEPARTMENT OF PUBLIC HEALTH

MEDICAL ASSISTANCE PROGRAM

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Budget Amendments Lapsed Funds
Total State Funds

REVENUES
$ 5,915,027.00 (--)975,345.97
$ 4,939, 681. 03

FEDERAL FUNDS Grants--U.S. Government Federal Medical Assistance

24,035,175.56

DEPARTMENTAL FUNDS Transfers
Total Revenues

1,916,416. 00 $30,891,272. 59

DEPARTMENT OF PUBLIC HEALTH

525

MEDICAL ASSISTANCE PROGRAM

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 195,313.89
xi 940.01 6^ 941. 03 3,609. 68

Total Personal Services

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Direct Benefits Equipment Purchases Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous

$ 12,221.63 2,072. 56 275.52 18,762. 78 38,116.23 37,604.36
28,717,514.30 26,642.72
235,578.42 164,262.25
229. 50

217,804. 61

Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

29, 253,280. 27
$29,471,084.88 1,420,187.71
$30,891,272. 59

526

DEPARTMENT OF PUBLIC HEALTH

MEDICAL ASSISTANCE PROGRAM

FINANCIAL CONDITION
The Medical Assistance Program ended the fiscal year on June 30, 1968, with cash on deposit of $1,517,844.62 and accounts receivable of $73,681.03. The cash balance and accounts receivable were pledged to liquidate accounts payable in the amount of $171,337.94.
After providing for payment of accounts payable, and providing reserves of $1,126,303.18 for direct benefit claims (State funds) and $286,465.53 for Federal funds due at June 30, 1968, the Medical Assistance Program ended the year under review with a surplus of $7,419.00, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Medical Assistance Program provided for expenditures totaling $31,629,830.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the

attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and

expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$5,915,027.00 $4,939,681.03 $(-) 975,345.97

35,714,803.00 25,951,591.56

236,788.56r

$31,629,830.00 $30,891,272.59 $(--) 738,557.41'.

EXPENDITURES Personal Services Operating Expense.. Direct Benefits
Excess of Revenues over Expenditures

$ 296,890. 72 $ 217, 804. 61 $(--) 79,086.11

375,639.28

300,187. 55 (--) 75,451. 7S

---- 30,957,300.00 28,953,092. 72 (--)2,004,207.26

$31,629,830.00 $29,471,084.88 $(--)2,158,745.15

$ 1,420,187. 71 $ 1,420,187. 7

DEPARTMENT OF PUBLIC HEALTH

527

MEDICAL ASSISTANCE PROGRAM

The above statement shows that the revenue from other sources was underestimated in the budget; however, none of the categories on the expenditure portion of the budget were overspent as a result, and $975,345.97 of the State appropriation was returned to the State's General Fund.

GENERAL
Membership of the Medical Assistance Program Advisory Committee at June 30, 1968, is listed in the unit report.
Employees of this unit are bonded for $10,000.00 each under Public Employees Honesty Blanket Position Bond.

WmmBS^^mm

DEPARTMENT OF PUBLIC HEALTH

529

MEDICAL FACILITIES CONSTRUCTION

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable Due from State Treasury Federal Government Less: Direct Payments Portion

ASSETS
$ 313,198.12 $ 4,058,581.37 $26, 524, 312. 78 2,068,451.48 24,455,861.30 28,514,442.67

$28,827,640. 79

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Contracts to Mature State Funds Federal Funds Less: Direct Payments Portion

$ 4,338,520.49 $25,019,519.38
2,068,451.48 22,951,067.90

Total Current Liabilities

$27,289,588.39

RESERVES For Future Allocations State Funds Federal Funds

$ 31,781.31 1,504,793.40

1,536,574.71

SURPLUS Surplus. _
Total Current Liabilities, Reserves and Surplus

1, 477. 69 $28,827,640. 79

530

DEPARTMENT OF PUBLIC HEALTH

MEDICAL FACILITIES CONSTRUCTION

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$

00

ADD Excess of Revenues over Expenditures

For Year Ended June 30, 1968

$ 1,318,273.38

Decrease in Reserves

$29,258, 774. 86

Less: Payablesin-

cluded in Prior

Year Reserves_$30,795,349.57

Less: Direct

Payments Portion- --$ 2,434,209.41 28,361,140.16

897,634.70

Decrease in Prior Year Payables
State Funds Federal Funds._.$
Less: Reclassification to Direct Payments

$ 219,526.61
157,200.80

252.41 62,325.81

62,578.22 2,278,486.30 $ 2,278,486.30

DEDUCT

Decrease in Prior Year Receivables

Direct Payments Portion

$ 2,434,209.41

Less: Reclassiflcation from Grants through

Department of Public Health

157,200.80

2,277,008.61

BALANCE JUNE 30, 1968

$ 1,477.69

DEPARTMENT OF PUBLIC HEALTH

531

MEDICAL FACILITIES CONSTRUCTION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments

REVENUES

$2,000,000.00

FEDERAL FUNDS Grants--U. S. Government For Medical Facilities Construction
Total Revenues

7,540,270.19 9, 540,270.19

EXPENDITURES
OPERATING EXPENSE Contracts with State Agencies Grants to Civil Divisions
Total Governmental Costs Excess of Revenues over Expenditures

$ 177,970.41 8,044,026.40
$8,221,996.81 1,318,273.38
$9, 540,270.19

532

DEPARTMENT OF PUBLIC HEALTH

MEDICAL FACILITIES CONSTRUCTION

INTRODUCTION
Operations of the Medical Facilities Construction for prior years have been included with reports of the Department of Public Health.

FINANCIAL CONDITION
The Medical Facilities Construction ended the fiscal year on June 30, 1968, with a surplus of $1,477.69, after providing the necessary reserves of $4,338,520.49 for State funded contracts to mature, $22,951,067.90 for Federal funded contracts to mature and $1,536,574.71 for future allocations. The surplus of $1,477.69 is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Medical Facilities Construction provided for expenditures totaling $14,425,745.00. A comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized

as follows:

Budgeted

Actual

Over -) Under

REVENUES State Appropriation
Other Revenue Retained

$ 2, OOC, 000.00 $ 2,000,000.00 $

0.00

12,425, 745.00 7, 540,270.19 (--)4,885,474.81

$14, 425, 745. CO $ 9, 540, 270.19 $(--)4,885, 474. 81

EXPENDITURES Operating Expense.

.$14, 425, 745. 00 $ 8, 221, 996. 81 $(--)6,203, 748.19

Excess of Revenues over Expenditures

$ 1, 318, 273. 38 $ 1, 318, 273. 3

GENERAL
Surety bond coverage is under schedule bond, detail of which will be founc in the unit report of the Department of Public Health.

DEPARTMENT OF PUBLIC HEALTH

533

GEORGIA MENTAL HEALTH INSTITUTE

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds
Accounts Receivable Appropriation due from State Treasury Private Trust and Agency Funds--Sales Tax
Inventories--Supplies and Materials.
Total Current Assets

$ 529,846.33 (--) 64.21 $ 529,782.12

$ 60,178. 78 64.21

60,242. 99

196, 313. 90

$ 786, 339. 01

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Regular Contracts to Mature

$ 241,841.47 305,571.86 $ 547,413.33

RESERVES For Inventories For Mental Health Federal Training Grants

$ 196,313.90 17,968. 84 214,282. 74

SURPLUS Surplus.-
Total Current Liabilities, Reserves and Surplus.

24,642. 94 $ 786,339.01

w9tt^BOml9BmBBMBaOm

DEPARTMENT OF PUBLIC HEALTH

535

GEORGIA MENTAL HEALTH INSTITUTE

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

_$(--) 90. 51

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968 Adjustment to July 1, 1967, Accounts Payable Adjustment to July 1, 1967, Reserve for
Accounts Receivable Adjustment to July 1, 1967, Reserve for
Patient Collection Fees

$ 15,125.81 3,578.82
1,623.87 6,500.83 26,829. 33
$ 26,738.82

DEDUCT Increase in Reserve for Mental Health Federal
Training Grant as of June 30, 1968

2,095.88

BALANCE JUNE 30, 1968 (To be Returned to State Treasury)

$ 24,642.94

536

DEPARTMENT OF PUBLIC HEALTH

GEORGIA MENTAL HEALTH INSTITUTE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES

$3,300,000.00 (--)142,220. 70
$3,157,779. 30

FEDERAL FUNDS Grants--U. S. Government Public Health Service Nursing In-Service Training Proj ect Conference in Community Health Nursing National Institute of Health--Construction Grant

$ 14,034.00 18,750.00
598,365.00

Total Federal Funds

__

631,149.00

DEPARTMENTAL FUNDS Donations Earnings from Services
Total Departmental Funds
Total Revenues

$ 2,654.54 188,084.44
190,738.98
$3,979,667.28

--:_'

DEPARTMENT OF PUBLIC HEALTH

537

GEORGIA MENTAL HEALTH INSTITUTE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F. I. C. A Health Insurance
Total Personal Services

$2,085,031.18
135,356.52 81,298.86
41,488.77
$2,343,175. 33

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Direct Benefits Tuition and Scholarships Assessments by State Agencies Equipment Purchases.__ Contracts with Other Agencies Other Operating Expense Miscellaneous Nonrecurring Expense
Total Operating Expense

$ 13,580.70 251,087.87 51,874. 72 49,908. 33 136,803.62 7,167. 77 12,155.25 3,604. 78 301. 50 3,919.72 6,516. 72 8, 796. 81
-. 127,654.62 265,574. 28
4,912.75 _. 79,141. 70
1,023,001. 14

AUTHORITY LEASE RENTALS Georgia Building Authority (Hospitals)
Total Governmental Costs Excess of Revenues over Expenditures

598, 365. 00
$3,964, 541. 47 15,125. 81
$3, 979, 667. 28

538

DEPARTMENT OP PUBLIC HEALTH

GEORGIA MENTAL HEALTH INSTITUTE

FINANCIAL CONDITION
The Georgia Mental Health Institute ended the fiscal year on June 30, 1968, with current assets in the amount of $786,339.01. The current assets were pledged to liquidate accounts payable in the amount of $547,413.33.
After providing for payment of accounts payable and providing reserves of $196,313.90 for inventories and $17,968.84 for mental health federal training grants, the Georgia Mental Health Institute ended the year under review with a surplus of $24,642.94, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Georgia Mental Health Institute pro-

vided for expenditures totaling $3,480,916.00. Costs of employer's contribu-

tions for retirement, social security and employee health insurance were allo-

cated in the budget to the operating expense category. These items are classi-

fied more properly under personal services and have been so presented in the

attached schedules. Adjustments have been made for the above items, and a

comparison of budgeted revenues and expenditures to actual revenues and

expenditures is summarized as follows: Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$3,300,000.00 $3,157,779.30 $(--) 142,220. 70

180,916.00 821,887.98

640,971.98

$3,480,916.00 $3,979,667.28 $ 498,751.28

EXPENDITURES Personal Services..
Operating Expense

$2,686,038.15 $2,343,175.33 $(--) 342,862.82

794,877.85 1,621,366.14

826,488.29

$3,480,916.00 $3,964,541.47 $ 483,625.47

Excess of Revenues over Expenditures

$ 15,125.81 $ 15,125.81

It will be noted from the above statement that the budget filed by the Georgia Mental Health Institute did not include all funds handled by the j institute as $640,971.98 was received from other sources, in excess of the amount estimated in the budget. As a result, the operating expense category

DEPARTMENT OF PUBLIC HEALTH

539

GEORGIA MENTAL HEALTH INSTITUTE

of the budget was overspent by $826,488.29; however, the personal services category was underspent by $342,862.82, making a net overexpenditure of the entire budget of $483,625.47. The Budget Bureau lapsed $142,220.70 of the State appropriation on June 30, 1968, and $15,125.81 has been added to the surplus to be lapsed to the State's General Fund.
Attention is called to Section 53, Act No. 47 (H. B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly, approved March 8, 1968.
In the opinion of the State Auditor the failure to notify the Budget Bureau and/or the Fiscal Affairs Committees of the anticipated additional revenue and expenditures violated the section of the Appropriations Act as quoted in the unit report.

GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit report of the Department of Public Health.

DEPARTMENT OF PUBLIC HEALTH

GEORGIA RETARDATION CENTER

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash in Bank Budget Fund

ASSETS

541 $ 65,806.00

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable

$ 5,226.83

SURPLUS Surplus.-
Total Current Liabilities and Surplus

-- 60,579.17 - - - _$ 65,806.00

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report

-

$

0.00

ADD Adjustment for July 1, 1967 Balance
From Dept. of Public Health--Regular Account Excess of Revenues over Expenditures
For Year Ended June 30, 1968 Reduction in July 1, 1967 Accounts Payable

$ 895.11
59,379.56 304.50

60,579.17

BALANCE JUNE 30, 1968

$ 60,579.17

542

DEPARTMENT OF PUBLIC HEALTH

GEORGIA RETARDATION CENTER

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS
Appropriation Allotments
Adjustments Lapsed Funds

REVENUES
$ 250,000.00 - (--) 59,612.00

Total State Funds

---

$ 190,388.00

FEDERAL FUNDS Grants--U.S. Government Public Health Service Planning Grant

5,068.70

DEPARTMENTAL FUNDS Donations.--
Total Revenues.

798.34 $ 196,255.04

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

$

Employer's Contributions for

Retirement

F.I.C.A

Health Insurance

94,977.07
6,357.09 2,483.55 1,320.00

Total Personal Services

$ 105,137.71

OPERATING EXPENSE

Travel Expense

-

Supplies and Materials

Repairs and Maintenance

Communications

Publications, Publicity and Printing

Tuition and Scholarships

Assessments by State Agencies

Equipment Purchases

Contracts with Other Agencies

Other Operating Expense

Miscellaneous

--$ 2,809.36

1,275.15

--

256.77

(--) 813.60

1,770.17

444.00

250.67

5,890.05

19,421.40

433.80

Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

31,737.77
$ 136,875.48 I 59,379. 56
$ 196,255.04

DEPARTMENT OF PUBLIC HEALTH

543

GEORGIA RETARDATION CENTER

FINANCIAL CONDITION
The Georgia Retardation Center ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $65,806.00. The $65,806.00 cash balance was pledged to liquidate accounts payable in the amount of $5,226.83. The Georgia Retardation Center ended the year under review with a surplus of $60,579.17, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Georgia Retardation Center provided for expenditures totaling $255,885.00. Cost of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expendi-

tures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$ 250,000.00 5,885.00

190,388.00 $(--) 59,612.00 5,867.04 (--) 17.96

$ 255,885.00 $ 196,255.04 $(--) 59,629.96

EXPENDITURES Personal Services
Operating Expense

$ 228,495.64 $ 105,137.71 $(--) 123,357.93

27,389.36 31,737.77

4,348.41

$ 255,885.00 $ 136,875.48 $(--) 119,009.52

Excess of Revenues over Expenditures

$ 59,379.56 $ 59, 379. 56

The personal services category of the approved budget was underspent by $123,357.93; however, the operating expense category was overspent by $4,348.41. The agency should have requested a budget amendment transferring enough of the personal services category to the operating expense category in compliance with Section 53 of the General Appropriations Act of 1967, approved March 17, 1967, so that the expenditures in each categorywould have been within the budget limits.

544

DEPARTMENT OF PUBLIC HEALTH

GEORGIA RETARDATION CENTER

GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit report of the Department of Public Health.

DEPARTMENT OF PUBLIC HEALTH

545

SOUTHWESTERN STATE HOSPITAL

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Banks and on Hand. Budget Fund Private Trust and Agency Funds Patients' Benefit Fund Patients'Trust Fund

$ 505,947. 15

$ 16,274.99 44,505.57

60,780.56 $566,727.71

Accounts Receivable

State Treasury

$ 26,955.00

Employees--Maintenance Deduction from Salaries _

180.00

General Services Administration

100.00

John D. ScuUey--Garbage

13.14

27,248.14

Inventories Supplies and Materials

83,126. 57

Total Current Assets^

$ 677,102.42

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable Regular Operations Contracts to Mature.
Total Current Liabilities

$ 206,366.32 102,282.66
$ 308,648.98

RESERVES For Payment of Prior Years' Overtime For Installation of Sprinkler System For Inventories For Private Trust and Agency Funds

$ 4,377.11

5,250.00

__ 83,126.57

_

60,780.56 153,534.24

SURPLUS

Surplus

-

Total Current Liabilities, Reserves and Surplus _

214,919.20 $ 677,102.42

:-,-:.-.

DEPARTMENT OF PUBLIC HEALTH

547

SOUTHWESTERN STATE HOSPITAL

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report

-

$ 183.58

ADD

Adjustment of Reserves for Accounts Receivable

At July 1, 1967.

-

Adjustment of Accounts Payable

At July 1, 1967

Excess of Revenues over Expenditures

For Year Ended June 30, 1968

~$ 148.36 7,576.67
216,637.70 224,362.73

$ 224,546.31

DEDUCT Transfers to Reserves
For Payment of Prior Years' Overtime For Installation of Sprinkler System

$ 4,377.11 5,250.00

9,627.11

BALANCE JUNE 30, 1968 (To be Returned to State Treasury)

$ 214,919.20

BY ACTIVITY "Forgotten Children" Other
Total Surplus June 30, 1968...

$ 237.25 214,681.95
$214,919.20

548

DEPARTMENT OF PUBLIC HEALTH

SOUTHWESTERN STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total State Funds

REVENUES
$ 3,198, 549.00 (--) 149,301.00 $ 3,049,248.00

FEDERAL FUNDS Grants--U. S. Government General Service Administration Security Services and Trash Disposal

1,200.00

DEPARTMENTAL FUNDS Donations Earnings from Services
Total Departmental Funds
Total Revenues

$

9,865.25

37,256. 92

47,122.17

$ 3,097,570.17

DEPARTMENT OF PUBLIC HEALTH

549

SOUTHWESTERN STATE HOSPITAL

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES

Salaries, Wages, Per Diem and Fees

Employer's Contributions for

Retirement

F. I. C.A

--

Health Insurance

$ 1,683,907.85

114,727.01

---

73,169.62

34,438.68

Total Personal Services

$ 1,906,243.16

OPERATING EXPENSE

Travel Expense__..

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance and Bonding

I ndemmties

Direct Benefits

Assessments by State Agencies

Contracts with Other Agencies

Other Operating Expense

Outside Laundry and Cleaning

Miscellaneous___

Non-Recurring Expense

_

Total Operating Expense

$ 16,278.33

504,324.38

15,482.60

20, 501. 82

48,937.17

-

1,074. 56

1,521.84

6,491.00

-

2,698. 33

23,322.40

5,119.97

325.00

14,609. 61

-

2,256. 33

98,100.96

--

761,044. 30

CAPITAL OUTLAY

Lands, Bldgs. and Permanent Improvements

Contracts

---*

Equipment--new

Total Capital Outlay

Total Governmental Costs_

_.

Excess of Revenues over Expenditures.

192,870. 18 20,774.83

213, 645. 01

$ 2,880,932.47 216, 637. 70

$ 3,097,570.17

J

550

DEPARTMENT OF PUBLIC HEALTH

SOUTHWESTERN STATE HOSPITAL

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 Department of Public Health. The budget made provision for the renovation under the "operating expense" and the "capital outlay" categories.
In this report, renovation and improvement of land and buildings, and equipment purchased necessary to begin operations has been classified as "non-recurring expense" of the operating expense category and as capital outlay. Ordinarily, all these expenditures would constitute capital outlay items. However, since provision was made for some of these expenditures under operating expense category and the budget was approved by the Legislature, it appears that such expenditures were in keeping with the intent of that body.

FINANCIAL CONDITION
The Southwestern State Hospital ended the fiscal year on June 30, 1968, with current assets in the amount of $677,102.42. The current assets were pledged to liquidate accounts payable in the amount of $308,648.98.
After providing for payment of accounts payable, and providing reserves of $4,377.11 for payment of prior years' overtime, $5,250.00 for installation of sprinkler system, $83,126.57 for inventories and $60,780.56 for Private Trust and Agency Funds due at June 30, 1968, the Southwestern State Hospital ended the year under review with a surplus of $214,919.20, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Southwestern State Hospital provided for expenditures totaling $3,217,514.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached

DEPARTMENT OF PUBLIC HEALTH

551

SOUTHWESTERN STATE HOSPITAL

schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained.

.$3,198,549.00 $3,049,248.00 $(-) 149,301.00

18,965.00 48,322.17

29,357.17

$3,217,514.00 $3,097,570.17 $(--) 119,943. 83

EXPENDITURES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures-

$2,218,090. 31 $1,906,243.16 $(--) 311,847.15 784,555. 69 761,044. 30 (--) 23,511.39 214,868.00 213,645.01 (--) 1,222.99
$3,217,514.00 $2,880,932.47 $(--) 336,581.53
$ 216,637.70 $ 216,637.70

The above statement shows that the revenue from other sources exceed the amount estimated in the budget for the year ended June 30, 1968. However, no category on the expenditure portion of the budget was overspent as a result, but each category was underspent and the hospital finished the year with a surplus to be returned to the State's General Fund.

In the year under review, the General Assembly approved in a supplemental appropriation the program for "Forgotten Children." The approved budget for the "Forgotten Children" program provided for expenditures totaling $298,549.00, which is a part of the above comparison. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation.

Budgeted Actual

Over (--) Under

.$ 298, 549. 00 $ 265, 438. 06 $(--) 33,110. 94

552

DEPARTMENT OF PUBLIC HEALTH

SOUTHWESTERN STATE HOSPITAL

EXPENDITURES Personal Services Operating Expense Capital Outlay

Budgeted Actual

Over (--) Under

$ 42,687.96 $ 25,096.61 $(--) 17,591. 35 40,993.04 26,459.19 (--) 14, 533. 85 214,868.00 213,645.01 (--) 1,222.99

$ 298,549.00 $ 265,200. 81 $(--) 33,348.19

Excess of Revenues over Expenditures^

$ 237.25 $

237.25

PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of the fiscal year ended June 30, 1968, amounted to $60,780.56 and consisted of $16,274.99 in the Patients' Benefit Fund and $44,505.57 in the Patients' Trust Fund.
GENERAL
Surety bond coverage is under schedule bond, detail of which will be found in the unit report of the Department of Public Health.

tgS^^^SMKtscKi<PMiww*B

-'-^-"-^-

DEPARTMENT OF PUBLIC HEALTH

553

SOUTHWESTERN STATE HOSPITAL

SCHEDULE OF NON-RECURRING EXPENSE YEAR ENDED JUNE 30, 1968

Cash Disburse-
ments

Deduct Payables July 1,
1967

Add Payables June 30,
1968

Actual Expendi-
tures

Lands, Buildings and Permanent

Improvements:

Repair and Renovate Buildings--

Bainbridge

Contractors--Bates and

Associates

$145,122.29 $129,066.58 $ 518.69 $16, 574. 40

Contractors--Lewis Enter-

prises, Inc

31,121.00

.00

.00 31,121.00

Architects--Bothwell and

Associates

3,988.46 2,994.00

.00

994.46

Construct Laundry Facility--

Thomasville

Contractors--Lewis Enter-

prises, Inc

10,778.47 10,778.47

.00

.00

Architects--Mundy and

Associates

1,763.00 8,981.52 7,218.52

.00

Install Roof--Thomasville

Contractors--Modern

Builders,Inc

3,675.00 3,675.00

.00

.00

Install Fence--Thomasville

Contractors--Cooperative

Wholesale Fence Company.. 1,766.12 1,766.12

.00

.00

Install Water Pipe-Line Meter--

Bainbridge

Contractors--Decatur

County, Georgia

5,955.00 5,955.00

.00

.00

Pave "Forgotten Children"

Area--Thomasville

Contractors--Scott Asphalt

Company

.00

.00 6,765.00 6,765.00

Equipment

$204,169.34 $163,216.69 $14,502.21 $55,454.86 190,527.54 160,914.55 13,033.11 42,646.10

$394,696.88 $324,131.24 $27,535.32 $98,100.96

DEPARTMENT OF PUBLIC HEALTH

WATER QUALITY CONTROL BOARD

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Cash, in Bank Budget Fund

ASSETS

-

-

555 $ 68,731.04

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable State Funds

-

-

RESERVES For Federal Projects

SURPLUS Surplus

-

-

Total Current Liabilities, Reserves and Surplus...

--* 2,687.25 4,719.11 61,314.68
$ 68,721.04

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Report

-

-

ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

DEDUCT Increase in Reserve for Federal Projects..

$

00

- 66,033.79 $ 66,033.79
4,719.11

BALANCE JUNE 30, 1968

--$ 61,314.68

556

DEPARTMENT OF PUBLIC HEALTH

WATER QUALITY CONTROL BOARD

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds

REVENUES

Total State Funds

FEDERAL FUNDS Grant--U. S. Government Dept. of Interior--Water Pollution Control

Total Revenues

$ 227,000.00 (--)32,421.00
$ 194, 579.00
214, 650.00 $ 409,229.00

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance

$ 225,184.88
r-- 15,023.85 7,507.75 3, 769.00

Total Personal Services

$ 251,485.48

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printings _ _ Rents Insurance and Bonding. _ Tuition and Scholarships Equipment Purchases. Contracts with State Agencies Contracts with Other Agencies Other Operating Expense Miscellaneous

$ 17,916.05 7, 771. 99 1, 637. 41 60.42
_ __ 2, 526.32 5,248.09 205.30 375.00 21,215.88 13,748.79
_ 20,000.00
1,004.48

Total Operating Expense

Total Governmental Costs

-

Excess of Revenues over Expenditures

91, 709. 73
$ 343,195.21 66,033. 79
$ 409,229.00

DEPARTMENT OF PUBLIC HEALTH

557

WATER QUALITY CONTROL BOARD

The accounts of the Water Quality Control Board were included as a division of the Department of Public Health in the reports for the fiscal years ended June 30, 1966, and June 30, 1967. This is the first year a separate report has been filed on this activity.

FINANCIAL CONDITION
The Water Quality Control Board ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $68,721.04. The $68,721.04 cash balance was pledged to liquidate accounts payable in the amount of $2,687.25.
After providing for payment of accounts payable, and providing reserves of $4,719.11 for Federal project balance due at June 30, 1968, the Water Quality Control Board ended the year under review with a surplus of $61,314.68, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Water Quality Control Board provided for expenditures totaling $439,900.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items, and a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriation Other Revenue Retained

$ 227,000.00 $ 194, 579.00 $(--) 32,421.00

212,900.00 214, 650.00

1,750.00

$ 439,900. 00 $ 409, 229.00 $(--) 30, 671.00

EXPENDITURES Personal Services Operating Expense

$ 298,305.60 $ 251,485.48 $(--) 46,820.12 141,594.40 91,709.73 (--) 49,884. 67

$ 439,900.00 $ 343,195.21 $(--) 96, 704. 79

Excess of Revenues over Expenditures.

$ 66,033.79 $ 66,033.79

558

DEPARTMENT OF PUBLIC HEALTH

WATER QUALITY CONTROL BOARD

The above statement shows that the revenue from other sources was underestimated in the budget, however it did not result in an over expenditure in any of the categories in the expenditure portion of the budget.

GENERAL Membership of the Water Quality Control Board at June 30, 1968, is
listed in the unit report. Surety bond coverage is under schedule bond, detail of which will be found
in report of the Department of Public Health.

,
.nuesz

DEPARTMENT OF PUBLIC SAFETY

559

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Banks Budget Fund State Revenue Collections Fund Private Trust and Agency Funds Employees' Retirement Fund Telephone Tax Death Benefit Fund

$

$

7. 00

. 11

25,663.23

476,142.14 354,583.75
25,670.34 $ 856,396.23

Accounts Receivable U. S. Government Highway Safety Proj ect Grant

35,285.80

Total Current Assets...

$ 891,682.03

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES Accounts Payable Contracts Payable

$ 285,850.71 39,885.90 $ 325,736.61

RESERVES

For Barracks Construction

$

For Renovations--Computer Room and

Storage Room

For Equipment and Furniture--Barracks, Police

Academy, Director's Bldg., and Examiners Bldg..

For Personal Services--Temporary Radio Operators.

For State Revenue Collections--Unfunded

For Private Trust and Agency Funds

Employees' Retirement Fund

$

7.00

Telephone Tax

. 11

Death Benefit Fund

25,663.23

136,043.21 14,383.76 9,556.97 13,400.00 354, 583. 75
25,670.34

553,638.03

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

12,307.39 $ 891,682.03

HH^niHiHEIHaBB

^iassafe-..-

DEPARTMENT OF PUBLIC SAFETY

561

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

_$ 31,228.99

ADD

Excess of Revenues over Expenditures

For Year Ended June 30, 1968

$(--) 12,015.26

Difference in Reserves

Reserves for Fiscal Year Ended

June30, 1967

$ 197,706.59

Reserves for Fiscal Year Ended

June30, 1968

(--) 173,383. 94

24,322.65

12,307.39

$ 43,536.38

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury.

31,228.99

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 12,307.39

MBMBBinMHn^HHH

562

DEPARTMENT OF PUBLIC SAFETY

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES
STATE FUNDS Appropriation Allotments Adjustments Governor's Emergency Fund LapsedFunds
Total State Funds

$10,150,000.00
18>376- 55 (--)15,685.00
$10,152,691. 55

FEDERAL FUNDS U. S. Government Grants Law Enforcement Assistance Highway Safety Project
Total Federal Funds

$ 4,000.00 35,285.80

39,285.80

DEPARTMENTAL FUNDS

Earnings from Services

--

Total Revenues--

-

12,414.00 $10,204,391. 35

DEPARTMENT OF PUBLIC SAFETY

563

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C. A Health Insurance

$6,564,040.74
438,305.53 231,672.45 131,619.61

Total Personal Services

$ 7,365, 638.33

OPERATING EXPENSE

Travel Expense

.._$ 46,281.83

Supplies and Materials

690,106.75

Repairs and Maintenance

257, 722.42

Communications

209,205. 34

Power, Water and Natural Gas

84,744.98

Publications, Publicity and Printing

406, 970. 61

Rents

30,511.17

Insurance and Bonding

15,472. 62

Indemnities

46,577.98

Tuition and Scholarships

1, 297. 55

Assessments by State Agencies

24,070.60

Equipment Purchases

813,297.45

Contracts with State Agencies

(--) 6,126.03

Other Operating Expense

Outside Laundering and Cleaning

12,018. 73

Freight, Express and Drayage

7,096.88

Conviction Reports

51,092.00

Meals--Troopers Attending Police Academy and

Cadet Troopers on Week-end Patrol

16,817. 38

Miscellaneous

3,912. 67

Total Operating Expense

2, 711,070.93

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

$

Supplies and Materials

Contracts

Equipment--new

Total Capital Outlay

Total Governmental Costs

_..

Excess of Revenues over Expenditures

7,953.55 2,194.91 98,756.08 30,792.81
139,697.35
$10,216,406. 61 (--) 12,015.26
$10,204,391.35

564

DEPARTMENT OF PUBLIC SAFETY

FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30, 1968, with cash on deposit of $856,396.23 and accounts receivable of $35,285.80. The cash balance and accounts receivable were pledged as follows: $325,736.61 for the liquidation of accounts payable, $136,043.21 for barracks construction, $14,383.76 for renovations, $9,556.97 for equipment and furniture, $13,400.00 for personal services, $354,583.75 for state revenue collections and $25,670.34 for Private Trust and Agency Funds.
After providing for the accounts payable at June 30, 1968, and for the reserves listed above, the Department of Public Safety ended the year under review with a surplus of $12,307.39, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Department of Public Safety provided

for expenditures totaling $10,413,917.55. Cost of employer's contributions for

retirement, social security and employee health insurance were allocated in

the budget to the operating expense category. These items are classified more

properly under personal services and have been so presented in the attached

schedules. Adjustments have been made for the above items and a compari-

son of budgeted revenues and expenditures to actual revenues and expendi-

tures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation Other Revenues Retained

_ $10,168,376.55 $10,152,691.55 $(-) 15,685.00

245,541.00

51,699.80 (-) 193,841.20*

$10,413,917.55 $10,204,391.35 $(--) 209, 526.20

(*) The Department sold equipment that was deducted from expenditures of a

like nature as follows:

Used Cars and Trucks (196) Tires and Tubes Other Equipment

$120,317.56 9,302.40 *63a 31

$131,258.27

The $131,258.27 received from the sales of equipment items accounts for the majority of the difference in budgeted and actual figures for other revenues
retained.

-'.''-'

"

-

--

DEPARTMENT OF PUBLIC SAFETY

565

FVPFNUITUBiES Personal Services Operating Expense Capital Outlay
Excess of Revenues over Expenditures

Budgeted

Actual

Over (--) Under

$ 7,396,326.59 $ 7,365,638.33 $(--) 30,688.26

2,885,590.96 2,711,070.93 (-) 174,520.03

132,000.00 139,697.35

7,697.35

$10,413,917.55 $10,216,406.61 $(--) 197, 510. 94

$(-) 12,015.26 $(-) 12,015.26

STATE REVENUE COLLECTIONS FUND 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, 1968, the Department collected $3,656,517.00 from sale of drivers' licenses and $1,153,879.62 from fees for driver license checks, accident reports and other sources, making total revenue collections of $4,810,396.62, of which $4,455,812.87 was transferred to the State Treasury by June 30, 1968, leaving $354,583.75 to be transferred to the State Treasury in the next fiscal period.
MOTOR VEHICLE EQUIPMENT Inventory of automobiles shows that the Department owned 484 cars at
the beginning of the period under review and that 288 new cars were purchased in the period and 196 used cars were sold, leaving a total of 576 cars on hand at June 30, 1968. A detail of the cars bought and sold is shown in the report with other equipment purchased.
The 576 cars and trucks owned by the Department on June 30, 1968, were reported as to distribution and location, as listed in the unit report.
All of the automobiles are in the custody of the Department of Public Safety, with the following exceptions:
One 1968 Oldsmobile is assigned by the Department of Public Safety for use by the Governor of the State and one 1966 Pontiac to the Warden of the Georgia State Prison at Reidsville.
Code Sections which apply to purchase and use of passenger automobiles are quoted in the unit report.

566

DEPARTMENT OF PUBLIC SAFETY

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 depositor's fund or the amount of the claim is paid to the claimant and the remainder, if any, refunded to the depositor.

The account is handled by the State Treasurer as an agency transaction. Funds received by the Department of Public Safety for this account are deposited with the State Treasurer, and all refunds and payments are made by the State Treasurer on orders of the Director of the Department of Public
Safety.

Records kept at the office of the Department of Public Safety for the Bureau of Safety Responsibility were examined and found to be in agreement with the State Treasurer's records.

Summary of this account, which is carried as the "Bureau of Safety Responsibility," is as follows:

Funds on Hand July 1, 1967 (In State Treasury) Deposits in Year Ended June 30, 1968

$212,407.14 175,353.44

Less: Payments and Refunds in Year Ended June 30, 1968

$387, 760. 58 128,563.86

Funds on Hand June 30, 1968 (In State Treasury)

$259,196. 72

Section 18 of the Motor Vehicle Safety Responsibility Act, as amended, Georgia Laws 1956, page 560 providing for this is quoted in part, in the unit report.
MOTOR VEHICLE INSPECTION FEES
In the fiscal year ended June 30, 1968, the Department of Public Safety collected $574,974.50 in motor vehicle inspection fees at $0.25 each under provisions of Act of General Assembly approved April 3, 1963, and amendments thereto. This Legislative Act provides that a fee of $1.25 shall be charged for each certificate of inspection and approval, $0.25 of which shall be remitted to the Director as a regulatory fee.

DEPARTMENT OF PUBLIC SAFETY

567

Provisions of this Act of April 3, 1963, are quoted, in part, in Appendix to the unit report, page 77.

GENERAL
Membership of the Public Safety Board on June 30, 1968, is listed in the
unit report.
Mr. Robert H. Burson, Director of the Department of Public Safety, is bonded in the amount of $10,000.00. Mr. Lewis G. Bell, Deputy Director of the Department of Public Safety, is bonded in the amount of $5,000.00. Mr. Ernest D. Mink, Treasurer and Disbursing Officer for the Department of Public Safety, is bonded in the amount of $10,000.00. The Department of Public Safety also holds Public Employees Blanket Bond for $5,000.00 each on positions, under Insuring Agreement No. 4--Faithful Performance Blanket Position Bond Coverage. Riders are attached to bond providing an additional $2,500.00 indemnity on the Senior Accountant, the Accountant, Supervisor of Drivers License Bureau, the Assistant Treasurer, the Supervisor of Bureau of Safety Responsibility, and the Assistant Supervisor of Bureau of Safety Responsibility. The Department of Public Safety also held a Mercantile Robbery and Safe Burglary bond, covering robbery inside the premises in the amount of $5,000.00, outside the premises in the amount of $1,800.00, and $5,000.00 for safe burglary.
In the fiscal year ended June 30, 1968, several transfers were made from one capital outlay project to another.
Attention is called to Section 53, Act No. 47 (H. B. No. 45) of the 1967 Session of the General Assembly, approved March 17, 1967, as amended by Act No. 680 (H. B. No. 960) of the 1968 Session of the General Assembly, approved March 8, 1968, which governs such transfers.

PUBLIC SERVICE COMMISSION

569

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Accounts Receivable State Treasurer--Undrawn Allotment Overpayment of Travel Vouchers
Total Cash Assets

$ 5,019.75

$ 2,285.85 14.88

2,300.73

$ 7,320.48

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS Surplus
Total Current Liabilities and Surplus

$ 7,220.48
"> $ 7,320.48

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$

00

10-

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) ....* 100.00

570

PUBLIC SERVICE COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Budget Amendments

REVENUES

$ 625,000.00 (--)69,714.15

Total State Funds

$ 555,285.85

DEPARTMENTAL FUNDS Earnings from Services

751.23

Total Revenues

$ 556,037.08

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F.I. C.A Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Contracts with State Agencies Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 439,170.05
28,980.87 12,371.06 6,634.00
$ 487,155.98
$ 25,209.83 7,703. 87 848.48 16,810.98 11, 702.04 2,396.16 688.30 1,053.92 5,015.45
(--) 5,058.43
2,410.50
68,781.10
$ 555,937.08 100.00
$ 556,037.08

^mi-r--^-- ---^

PUBLIC SERVICE COMMISSION

571

FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $5,019.75. The $5,019.75 cash balance together with $2,300.73 accounts receivable made a total of $7,320.48, which was pledged to liquidate accounts payable in the amount of $7,220.48. The Public Service Commission ended the year under review with a surplus of $100.00, which is to be returned to the State Treasury.

STATE REVENUE COLLECTIONS
In the year ended June 30, 1968, the Public Service Commission collected $474,931.00 from licenses issued to motor carriers and $3,825.00 from certificates of public convenience, making total collections in the amount of $478,756.00. The total funds of $478,756.00 were transferred to the State Treasury, in the period under review.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect Revenues and Expenditures on the modified accrual basis of accounting as applied to Governmental activities.

The total approved budget for the Public Service Commission provided for expenditures totaling $625,500.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $55,050.00, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized as

follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriations Other Revenues Retained

9 625,000.00 $ 555,285.85 $(-) 69,714.15

500.00

751.23

251.23

$ 625, 500.00 $ 556,037.08 $(--) 69,462. 92

EXPENDITURES Personal Services Operating Expense.....

---$ 540,550.00 $487,155.98 $(-) 53,394.02

-

84,950.00 68,781.10 (-)16,168.90

$ 625,500.00 $ 555,937. 08 $(--) 69,562.92

Excess of Revenues over Expenditures-,

$ 100.00 $

100.00

^^^^Mam^^^Mm^BM^^aBW

572

PUBLIC SERVICE COMMISSION

GENERAL
The Commission has on file with the Governor of the State, Public Official Schedule Bond with the amount of coverage as follows:

Crawford L. Pilcher Chairman

$10,000.00

A. O. Randall

Secretary

10,000.00

Anna Laraine Wolff Fiscal Officer

10,000.00

Larry L. Carpenter

Registration Supervisor

10,000.00

L. T. Doyal

Chief Law Enforcement Officer. _ 10,000.00

Herbert R. Daugherty__ .Law Enforcement Officer

10,000.00

W. E. Doolittle

Law Enforcement Officer

10,000.00

James H. Hooks, Jr Law Enforcement Officer

10,000.00

Judson L. McGinnis Law Enforcement Officer

10,000.00

David R. Meeks

Law Enforcement Officer

10,000.00

S. A. Wheeler

Law Enforcement Officer

10,000.00

Floyd L. White

Law Enforcement Officer

10,000.00

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 $22,500.00 per annum, in lieu of a salary of $19,600.00 per annum. Provisions of this Act are quoted in Appendix to the unit report.

CURRENT ASSETS Cash in Banks Budget Fund

SUPERVISOR OF PURCHASES BALANCE SHEET JUNE 30, 1968 ASSETS

573 $ 5,439.12

LIABILITIES AND SURPLUS CURRENT LIABILITIES
None Reported
SURPLUS Surplus

$ 5,439.12

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

$ 2,846.16
5,439.12 $ 8,285. 28
2,846.16

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 5,439.12

574

SUPERVISOR OF PURCHASES

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds
Total Revenues

REVENUES

$ 402,000.00 (--)14,420.00
5 387,580.00

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees
Employer's Contributions for Retirement F.I.C.A Health Insurance

$ 288,513.31

18,968.84

- 8,405.39

-

5,340.00

Total Personal Services

$ 321,227.54

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance-- Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$

7226-23

5,735.51

1,544.19

24,961.25

15,332.32

168.00 261.00

952.01

4, 581.83

151.00

60,913.34

$ 382,140.88 5,439.12

$ 387,580.00

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!

SUPERVISOR OF PURCHASES

575

STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Banks and Investments Budget Fund Accounts Receivable Due from State Agencies
Total Current Assets

$2,827,737.22 50,164.87
$2,877,902.09

LIABILITIES AND RESERVES
CURRENT LIABILITIES Accounts Payable Zurich Insurance Company
RESERVES Balance of Fund held for Contingent Losses
Total Current Liabilities and Reserves

$ 13,159.00
2,864,743.09 $2,877,902.09

Note--On June 30, 1968, loss claims on file amounted to $176,283.83. During the month of July, 1968, claims amounting to $141,008.83 were paid. Coinsurers paid $30, 758.04 into the fund as their share of the claims settled in July.
Premiums assessed against State Agencies on May 1, 1968, cover the period through June 30, 1969.

ANALYSIS OF FUND BALANCE
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report

$2,116,839.54

ADD Accounts Receivable July 1, 1967, not
previously taken into account Excess of Revenues over Expenditures

$ 29,297.29 718,606.26

747,903. 55

BALANCE JUNE 30, 1968

$2,864,743.09

576

SUPERVISOR OF PURCHASES

STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

DEPARTMENTAL FUNDS

Interest Earned

Insurance Premiums Assessed to

State Agencies

-

Premiums Paid for Co-insurance

Total Revenues

$ 102,725.80
889,880.28 (--) 210,498. 59
$

782,107.49

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees

OPERATING EXPENSE

Indemnities

-

Total Governmental Costs Excess of Revenues over Expenditures

$

1,858.27

61,642.96
$ 63,501.23 718,606.26
$ 782,107.49

SUPERVISOR OF PURCHASES

577

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. The two accounts have been separated in this report, differing from previous reports, to better show the individual operation of the State of Georgia Insurance and Hazard Reserve Fund. All of the normal operating expense of the State of Georgia Insurance and Hazard Reserve Fund has been budgeted and paid from the Operating Account of the Supervisor of Purchases in accordance with Executive Order dated September 21, 1964. Revenues for the State of Georgia Insurance and Hazard Reserve Fund are provided by assessments against State agencies for premiums covering fire and extended coverage and are to be used only to pay losses occurring.

FINANCIAL CONDITION--OPERATING ACCOUNT
The Office of the Supervisor of Purchases ended the fiscal year on June 30, 1968, with a surplus of $5,439.12 of appropriated funds. This surplus of $5,439.12 was returned to the State Treasury in July, 1968.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

The total approved budget for the Supervisor of Purchases provided for expenditures totaling $402,000.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items were budgeted for $40,200.00, and after adjusting the budget allotments by this amount, a comparison of budget revenues and expenditures to actual revenues and expenditures may be summarized as follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriation

- -$ 402,000.00 $ 387,580.00 $(--) 14,420.00

EXPENDITURES Personal Services Operating Expense

$ 337,000.00 $ 321,227.54 $(--) 15,772.46 - 65,000.00 60,913.34 (--) 4,086.66

$ 402,000.00 $ 382,140.88 $(--) 19,859.12

Excess of Revenues over Expenditures-

$ 5,439.12 $ 5,439.12

578

SUPERVISOR OF PURCHASES

STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND
FINANCIAL CONDITION
On June 30, 1968, cash on deposit in the operating account and invested in interest bearing time deposits amounted to $2,827,737.22. In addition, accounts receivable of $50,164.87 for premiums assessed at June 30, 1968, less accounts payable of $13,159.00, made the reserve balance at the end of the fiscal year $2,864,743.09. Claims for losses had been received from various State agencies totaling $176,283.83, of which $141,008.83 was paid in July, 1968. Co-insurers paid $30,758.04 into the Fund for their share of these losses.

REVENUES AND EXPENDITURES
Premiums assessed on May 1, 1968, covered the fourteen month period through June 30, 1969, and any losses occurring during this period will reduce the reserve held for this purpose. For the fiscal year beginning July 1, 1969, the premium income assessed and the loss claims occurring will be reflected in the same period. Loss ratios can then be more accurately calculated.
In the period under review, net income from premiums amounted to $679,381.69, which together with interest on investments of $102,725.80, made total revenue of $782,107.49. Losses and adjustment fees paid during the period amounted to $63,501.23, leaving net revenues of $718,606.26. The net revenues of $718,606.26 together with the accounts receivable of $29,297.29 at the beginning of the period and the balance at July 1, 1967, of $2,116,839.54 increased the amount held to pay losses to $2,864,743.09, as shown on the Balance Sheet.
The Executive Order activating the State of Georgia Insurance and Hazard Reserve Fund is quoted in the unit report.

GENERAL
Mr. C. Clayton Turner, Supervisor of Purchases, is bonded in the amount of $15,000.00.
Public Employees Blanket Bond coverage on employees of the office of the Supervisor of Purchases is in the amount of $25,000.00.

HM

GEORGIA REAL ESTATE INVESTMENT BOARD

579

BALANCE SHEET JUNE 30, 1968

ASSETS
CURRENT ASSETS Cash in Bank Budget Fund Private Trust and Agency Funds

$ 6,815.91 153.50

Total Current Assets

$ 6,969.41

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

-

RESERVES

Private Trust and Agency Funds

-

SURPLUS Surplus..
Total Current Liabilities, Reserves and Surplus

$ 614.90 153.50
6,201.01 $ 6,969.41

ANALYSIS OF SURPLUS
YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968

$ 13,607.74 - (--)7,406. 73

BALANCE JUNE 30, 1968

-

-- -

-- -

$ 6,201.01

580

GEORGIA REAL ESTATE INVESTMENT BOARD

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

DEPARTMENTAL FUNDS Earnings from Services

REVENUES

$ 4,192. 50

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Health Insurance
Total Personal Services
OPERATING EXPENSE Travel Expense Supplies and Materials Communications Rents Insurance and Bonding
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 10,202.50
104.26 $ 10,306. 76
$ 242.60 16.20
282. 67 720.00 31.00
1,292.47
$ 11,599.23 (--)7,406. 73
$ 4,192. 50

K - :: ' - ' ..' ' -.

GEORGIA REAL ESTATE INVESTMENT BOARD

581

FINANCIAL CONDITION The Georgia Real Estate Investment Board ended the fiscal year on
June 30, 1968, with a surplus of $6,201.01, after providing the necessary reserve of $614.90 to cover outstanding accounts payable and reserving $153.50 for Private Trust and Agency Funds held on this date.
REVENUES AND EXPENDITURES Schedules have been prepared to reflect revenues and expenditures on the
modified accrual basis of accounting as applied to governmental activities.

GENERAL
Membership of the Georgia Real Estate Investment Board is listed in the unit report. Mr. Jack J. Minter, Chairman, is bonded for $5,000.00. Mr. J. C. Palmer, Jr., Secretary-Treasurer, is bonded in the amount of $5,000.00.
It was recommended by the State Auditor's office that proper bond coverage be secured for Mrs. Frances W. Norton, office secretary, since her name appears on checks issued by the Board. As of October 15, 1968, no action had been taken on the above recommendation.

HH^^^HHHBH^HIH^BBKHIH

GEORGIA RECREATION COMMISSION

583

BALANCE SHEET JUNE 30, 1968

CURRENT ASSETS Available Cash Budget Fund

ASSETS -

LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable
SURPLUS Surplus
Total Liabilities and Surplus

$ d>&8i-aD $ 4,003.71

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE--JULY 1, 1967 (From Audit Report)
ADD Net Revenues over Expenditures
Fiscal Year Ended June 30, 1968
DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury.

$

164-18

_ idl- lb $ 585.94
lfa4-ltf

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) _.._$ 421. 76

584

GEORGIA RECREATION COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

STATE FUNDS Appropriation Allotments Adjustments Lapsed Funds

REVENUES

Total Revenues. __ _____

$ 95,410 00 (--)7,538.16
$ 87, 871. 84

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement. F.I.C. A Health Insurance

__ __ _

$ 51,121 67
3,230 57 1,601.71
802 00

Total Personal Services

.

$ 56, 755. 95

OPERATING EXPENSE

Travel Expense

$

Supplies and Materials

Repairs and Maintenance_

___

Communications

_

Publications, Publicity and Printing, _

Rents

Insurance and Bonding

Assessments by State Agencies. _

Equipment Purchases

Other Operating Expense

Expense of State Board of Recreation Examiners-_

Miscellaneous

9,783 88 2, 723 68
606 26 3,547 11 5,138 07 4,792.38
28 00 135 95 1,62186
2,164. 69 152 25

Total Operating Expense _ _

30, 694. 13

Total Governmental Costs Excess of Revenues over Expenditures

$ 87,450. 08 421. 76

$ 87, 871. 84

1

GEORGIA RECREATION COMMISSION

585

INTRODUCTION
The Georgia Recreation Commission was created by an Act of the Legislature approved April 9, 1963, (Georgia Laws 1963, page 445).
The Board of Recreation Examiners was created as a division of the Georgia Recreation Commission by Legislative Act approved March 8, 1968, (Georgia Laws 1968, page 130). This Act provides for the examination, certification, and registration of Recreation Administrators, Recreation Supervisors and Recreation Leaders. Sections 17 through 20 of this Act are quoted in the unit report.
Encumbrances of $2,164.69 involving expense of this Board are shown as accounts payable of the Georgia Recreation Commission at June 30, 1968, in accordance with Section 18 of the above mentioned Act.
Membership of the Georgia Recreation Commission is quoted in the unit report.
FINANCIAL CONDITION
The Georgia Recreation Commission ended the fiscal year on June 30, 1968, with cash on hand and deposit of $4,003.71. The cash balance was pledged to liquidate accounts payable in the amount of $3,581.95.
After providing for payment of accounts payable due at June 30, 1968, the Georgia Recreation Commission ended the year under review with a surplus of $421.76, which is to be returned to the State Treasury.
COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The total approved budget for the Georgia Recreation Commission provided for expenditures totaling $95,410.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. The above items totaled $6,320.73, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures may be summarized
as follows:

GEORGIA RECREATION COMMISSION

587

REVENUES State Appropriation

Budgeted

Actual

Over (--) Under

$ 95,410.00 $ 87,871.84 $(-)7,538.16

EXPENDITURES Personal Services
Operating Expense

$ 60,000.73 $ 56,755.95 $(-)3,244.78
35,409.27 30,694.13 (-)4,715.14
$ 95,410.00 $ 87,450.08 $(--) 7,959.92

Excess of Revenues over Expenditures-,-

$ 421.76 $

421.76

GENERAL Mr. John H. Davis is bonded as Executive Director in the amount of
$10,000.00.

588

DEPARTMENT OF REVENUE

BALANCE SHEET JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Bank

Budget Fund

$

State Revenue Collections Fund

Private Trust and Agency Funds

Wine Escrow Account

$ 17,214. 50

Motor Fuel Escrow Account

3,005.00

Motor Vehicle Tag Refund and

Adjustment Account

52,993.00

Real Estate Transfer Tax Accounts 536,409.07

202,533.25 356, 251.01
609,621.57

$1,168,405.

Accounts Receivable

Budget Fund

Federal Grant (Through Office of

the Coordinator of Highway

Safety)

$ 47,934.00

State Treasury

For Grants to Counties

152,031.02

For Returnable Grants to

Counties.

657,076.22

Returnable Grants

to Counties $ 961, 788. 78

Reserve for Re-

turnable Grants

to Counties (--)961, 788.78

.00 $ 857,041.24

State Revenue Collections Fund

Motor Vehicle Tags

$652,344. 54

Due from Jim E. Jones, Former

Director of The Motor Fuel Tax

Unit (See Report for year ended

June30, 1960)

69,610.40

Due from Sales Tax Agents (See

Comments)

Thomas Sharpe _ . $ 1, 616.81

Preston Wells

7, 502.14 9,118.95

731,073. 89 1, 588,115. 13

Total Current Assets

$2, 756, 520. 96

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DEPARTMENT OF REVENUE

589

BALANCE SHEET JUNE 30, 1968

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Budget Fund--Accounts Payable

$ 78, 796.05

Employer's Contributions--Social

Security and Retirement

134, 636.96 $ 213,433.01

RESERVES

Budget Fund--For Grants to Counties $152,031.02

For Returnable Grants

to Counties

657,076.22 $ 809,107. 24

For Tax Revision Study
State Revenue Collections To be Transferred to State Treasury
Private Trust and Agency Funds

1,312. 77
1,087, 324.90 609, 621. 57 2, 507, 366.48

SURPLUS Surplus-
Total Current Liabilities, Reserves and Surplus

35,721.47 $2, 756, 520.96

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 SURPLUS--JULY 1, 1967 (Per Audit Report)

2,227. 55

ADD Excess of Revenues over Expenditures
Year Ended June 30, 1968 Adjustment to July 1, 1967 Accounts Payable

$ 36,584.87 449.37

37,034.24

$ 39,261. 79

DEDUCT Transfer to State Treasury Tax Revision Study Funds Credited to Reserves._.

2,227.55 1, 312. 77 (--) 3, 540.32

SURPLUS--JUNE 30, 1968.

$ 35, 721.47

590

DEPARTMENT OF REVENUE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments--Operations
Adjustments Governor's Emergency Fund
Lapsed Funds

$11,099,400.00

50,000.00

(-)

-33 $11,149,399.67

Appropriation Allotments--Grants to Counties- ..$ 100,000.00

Adjustment Lapsed Funds

(-)43,044.01

56,955.99

Appropriation Allotments--Returnable Grants

to Counties

-----

345,400.03

Total State Funds.

$11,551,755.69

FEDERAL FUNDS Grant through. Office of the Coordinator of Highway Safety

200,000.00 $11,751,755. 69

DEPARTMENTAL FUNDS Taxes Retained at Source
Total Revenues

11,418,874.98 $23,170,630.67

DEPARTMENT OF REVENUE

591

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES Salaries, Wages, Per Diem and Fees
Employer's Contributions for Retirement F.I. c. A Health Insurance

$7,187,467.18
631,517.34 337,277.59 140,387.70

Fees Retained at Source

$11,418,874.98

Total Personal Services

$19,715, 524. 79

OPERATING EXPENSE Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Indemnities Assessments by State Agencies Equipment Purchases Contracts with State Agencies Grants to Counties--To be Returned by Counties for Tax Reevaluation Program Grants to Counties--Tax Reevaluation and Equalization Program Other Operating Expense Tax Revision Study Sale of Confiscated Liquor I. R S. --Extract from I. R. S. Master File Evidence Purchased Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 648,829.44 207,012.51 31,596.46 391,414. 78 6,837.07 731, 768.01
705,998.71 46,474.86 3,943.00 30,364.19 135,021. 73 (--) 5,037.94

345,400.03

56,955.99

48,043.99

(--) 32,438.34

3,400.00

---

3,693. 79

59,242.73

3,418,521.01

$23,134,045.80 36,584. 87

$23,170, 630.67

592

DEPARTMENT OF REVENUE

FINANCIAL CONDITION
The State Department of Revenue ended the fiscal year on June 30, 1968, with a surplus of $35,721.47 in operating funds, which is to be returned to the State Treasury in the next fiscal period, after providing reserves of $78,796.05 for liquidation of outstanding accounts payable, $134,636.96 for employer's contributions on employees' retirement and social security cost, $809,107.24 for grants to counties, $1,312.77 for tax revision study, $1,087,324.90 for State revenue collections and $609,621.57 for Private Trust and Agency Funds as follows, $52,993.00 for adjustment account for County Motor Vehicle Tag Sales, $536,409.07 for Real Estate Transfer Tax Funds, and $20,219.50 for funds held in escrow.
Budget fund statements have been prepared to reflect revenues and expenditures on the modified accrual method of accounting as applied to governmental activities.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
The total approved budget for the Department of Revenue provided for expenditures totaling $11,751,755.69. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. Also approved on the budget for the fiscal year was revenue received from the Department of Defense which was credited to personal services. This item is more properly classified as a credit under the operating expense category Contracts with State Agencies. The above items totaled $1,114,220.57, and after adjusting the budget allotments by this amount, a comparison of budgeted revenues and expenditures to actual revenues and expenditures is summarized as follows:

REVENUES State Appropriation

Budgeted Actual

Over (--) Under

$11,751,755.69 $11,751,755.69 $

0.00

HBj^ra^BHHHI^^HnHni^HBKii

DEPARTMENT OF REVENUE

593

EXPENDITURES Personal Services Operating Expense
Grants to Counties Regular Grants Returnable Grants

Budgeted

Actual

Over (--) Under

.-$ 8,326,720.57 $ 8,296,649.81 $(--) 30,070. 76 3,022,679.43 3,016,164.99 (--) 6,514.44

100,000.00 345,400.03

56,955.99 (--) 43,044.01

345,400.03

.00

Lapsed Appropriation

$11, 794, 800.03 $11, 715,170. 82 $(--) 79, 629. 21

(--) 43,044.34

.00

43,044.34

$11,751,755.69 $11,715,170.82 $(--) 36, 584. 87

Excess of Revenue over Expenditures

$ 36,584.87 $ 36,584.87

Fees retained at source were not included in the comparison above.

STATE REVENUE COLLECTIONS
The State Department of Revenue is the principal tax collecting agency of the State Government.

In the year ended June 30, 1968, the Department collected or had accounting control of $714,688,712.93, of which $464,935.50 was from business license taxes, $27,373,860.85 from non-business license taxes, $2,763,135.80 from corporation franchise taxes, $5,683,080.11 from estate taxes, $179,468,854.19 from income taxes, $3,394,849.68 from property taxes, $495,205,675.18 from taxes based on sales and $334,321.62 from earnings, fines and forfeits.

The gross revenue collections of the Department of Revenue for the past three years, before deduction of collection costs retained at the source, are compared in the following statement:

YEAR ENDED JUNE 30th

1968

1967

1966

STATE REVENUE COLLECTIONS

Taxes based on Sales Sales and Use Tax

$279,247,090. 94 $248,739,185. 58 $232,073,271. 73

Alcoholic Beverages Beer

19,001,858.92 18,052,685.90 14,597,435.06

Liquor

23,437,048.30 20,591,703.37 18,538,156.53

Wine

- 2,318,428.27 2,245,976.36 1,940,583.89

Cigars and Cigarettes

38,692, 767. 35 38, 733,223. 36 37,297,453. 32

Kerosene

.00

1,428.50

217,462.84

Motor Fuel

- 132,508,481.40 123,789,486.54 115,474,336.16

$495, 205, 675. 18 $452,153, 689. 61 $420,138, 699. 53

594

DEPARTMENT OF REVENUE

YEAR ENDED JUNE 30th

1968

1967

1966

STATE REVENUE COLLECTIONS

(Cont'd) Business Licenses Taxes

$ 464,935.50 $ 437,287.00 $ 423,101.00

Non-Business License Motor Vehicle Tax

26,798,966.10 24,694,432.80 24,453,891.33

Motor Vehicle Title

574,894.75

Corporation Franchise Tax.___ 2,763,135.80

465,736.25 2,617,168.84

424,898.00 2,268,880.45

EstateTax Income Tax PropertyTax

5,683,080.11 3,216,596.03 3,832,725.13 179,468,854.19 165,162,601.55 139,579,382.02
3,394,849.68 2,316,562.24 2,114,174.48

Earnings

285,832.06

266,095.27

246,554.98

Fines and Forfeits

48,489.56

32,444.60

29,446.89

$714,688, 712. 93 $651,362,614.19 $593, 511, 753. 81

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

1968

1967

1966

FOR COLLECTING
Sales and Use Tax Vendors

$ 8,019,938.53 $ 6,951,225.13 $ 4,868,755.17

Cigars and Cigarettes Dealers
Wine Tax--Dealers Motor Fuel Distributors Kerosene Distributors Motor Vehicle Tags--County
Agents

1,136,186.40 69,584.82
1,138, 828. 81 -00
748,688.25

1,161,637.49 67,491.30
1,066, 634.45 .76
704,275.25

1,118, 745.65 58,224. 62 995, 551.91 2,374.86
682,387.50

Motor Vehicle Title Registrations

95,324.50

74,974.00

68, 740. 50

Property Tax--Digest Account and Intangible Recording. --

115,909.44

99,368.52

75,249.33

$ 11,324,460.75 $ 10,125, 606.90 $ 7,870,029.54

FOR ASSESSING Property Tax--Digest Account

94,414.23

69,561.46

57,885.55

$ 11,418, 874.98 $ 10,195,168.36 $ 7,927,915.09

wmammm m

DEPARTMENT OF REVENUE

595

The revenue collections compared in the foregoing statements are net after deducting the following refunds made through the State Treasury to taxpayers as authorized by law:

YEAR ENDED JUNE 30th

1968

1967

1966

Retailers--Gasoline Tax

$ 1,081,251.61

Farm Use--Gasoline Tax

681,688.99

Aircraft--Gasoline Tax

1,004,413.10

Water Craft--Gasoline Tax

2,849.26

Motor Carriers--Gasoline Tax

475, 563.53

Other--Gasoline Tax

2,872.09

Refunds Cancelled

(--) 38,117.00

Motor Carrier Registration Fees

and Use Tax

1,215.00

Income Tax--Corporations

2, 332, 327.22

Income Tax--Individuals

25, 801,719.39

Property Tax

2,398.90

Estate Tax

17,983.02

Corporation Franchise

14,780.88

$ 1,015,057.22 912,257.68 856,174.07 3, 376.98 449,974.87 178,897.09
(--) 64,828.51
1,226.00 2,044,912.13 17,047, 749.38
6,438.99 25,375.29 12,234.46

$ 968,460.79 1,331, 584.95 793,408.82 3,525.94 574,411.45 25,466.38
(--) 26,570.98
2,390.00 1,441,840.17 15,129,222.73
4, 317.35 23,671.49 1,862.40

$ 31,380,945.99 $ 22,488,845.65 $ 20,273,591.49

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 $714,688,712.93 revenue collected in the fiscal year ended June 30, 1968, together with $323,773.02 held by the Department at the beginning of the period, made a total of $715,012,485.95 to be accounted for.
Of this $715,012,485.95 in revenue funds, $703,237,359.96 was funded in the State Treasury, $11,418,874.98 was retained as collecting and assessing fees and allowances by outside agencies and $356,251.01 remained on hand June 30, 1968, to be paid into the State Treasury in the next fiscal period.
In addition to the $356,251.01 revenue collections held by the Department of Revenue on June 30, 1968, to be transferred to the State Treasury, there is an account receivable of $69,610.40 due from Jim E. Jones, former Director of the Motor Fuel Tax Unit of the Department of Revenue, for public funds embezzled and/or fraudulently diverted to his personal use.

596

DEPARTMENT OF REVENUE

Comments pertaining to special audits and discrepancies in previous years may be found in the unit report.

COST OF COLLECTING STATE REVENUE
In the period under review, the cost to collect $714,688,712.93 State revenue was $11,312,814.80 in direct expense of the Department of Revenue, or 1.583% of total collections. Fees and allowances allowed by law and retained by outside collecting agencies before the funds reached the Department of Revenue amounted to $11,418,874.98, or 1.598% of total collections, making total cost of collecting the revenue $22,731,689.78, which is 3.181% of the total collections.

GENERAL
Mr. Peyton S. Hawes was appointed Revenue Commissioner on January 13, 1967. Mr. Hawes has filed surety bond in the sum of $100,000.00.
Mr. Paul L. Hanes resigned as Deputy State Revenue Commissioner effective June 1, 1968; Mr. Hanes was bonded for $100,000.00. Mr. John A. Blackmon, Jr., was appointed Deputy State Revenue Commissioner effective June 1, 1968; Mr. Blackmon is bonded for $100,000.00. All other employees of the Department of Revenue are bonded for $100,000.00 under Public Employees Blanket Bond. Tag agents are bonded in varying amounts from $20,000.00 to $100,000.00. The Department of Revenue also holds a policy covering loss of money and securities.

SECRETARY OF STATE
BALANCE SHEET JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund State Revenue Collections Fund Private Trust and Agency Funds
Total Current Assets

597
$ 116,678.59 80,563.61 15.00
$ 197,257.20

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES

Accounts Payable

--*

116,500.66

RESERVES State Revenue Collections To be Transferred to State Treasury Private Trust and Agency Funds

$ 80, 563.61 15.00

80,578.61

SURPLUS Surplus
Total Current Liabilities, Reserves and Surplus

l^-93 $ 197,257.20

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968

Total

Administration Division

Archives and
Records

Examining Boards

BALANCE JULY 1, 1967

Per Audit Report

$(--) 26.64 $

ADD

Adjustment to Accounts

Payable July 1, 1967

1,397.74

Excess of Revenues over

Expenditures for Year

Ended June 30, 1968 (--)1,193.17

0.00 $

0.00

.00

1,385.00

58. 72 (--)1, 290. 68

26.64 12.74 38.79

BALANCE JUNE 30, 1968

(To be Transferred to

State Treasury)

$

177.93 $

58.72 $

94.32

24.89

598

SECRETARY OF STATE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Governor's Emergency Fund Lapsed Funds
Total State Funds

$2,664,000.00
31,000.00 (--)13,539.00
$2, 681,461.00

DEPARTMENTAL FUNDS Earnings from Services Total Revenues

2,347. 35 $2,683,808.35

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SECRETARY OP STATE

599

BUDGET FUND STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968 EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I.C.A Health Insurance

$1,165,042.04
69,108.56 37,181.46
20,366.40

Total Personal Services

$1,291, 698. 46

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Other Operating Expense
Miscellaneous
Total Operating Expense

$ 120> 179.45 81,003.34 14,WL 28 97,897.44 2,258.90 97,611.11 66,342.96 1,104.00 5,767.19 78,590.36
13>447.03

578,303.06

AUTHORITY LEASE RENTALS Georgia Building Authority.
Total Governmental Costs Excess of Revenues over Expenditures

$ 815,000.00
$2,685,001. 52 (--) 1,193.17
$2,683,808.35

600

SECRETARY OF STATE

FINANCIAL CONDITION
The Secretary of State ended the fiscal year on June 30, 1968, with cash on deposit in the amount of $116,678.59. The cash balance was pledged to liquidate accounts payable in the amount of $116,500.66.
After providing for payment of accounts payable due at June 30, 1968, the Secretary of State ended the year under review with a surplus of $177.93, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.
The approved budgets for the Secretary of State are presented by operating divisions. Costs of employer's contributions for retirement, social security, and employee health insurance were allocated in the budget to the operating expense category. These items are more properly classified under personal services and have been so presented in the attached statements. After adjusting the budget allotments by the actual expenditures for the above items, a comparison of budgeted revenues and expenditures to actual revenues and expenditures by division may be summarized as follows:

ADMINISTRATION DIVISION
REVENUES State Appropriation Governor's Emergency Fund

Budgeted Actual

Over (--) Under

$ 655,200.00 $ 650,400.00 $(--) 4, 800. 00

3,500.00 3,500.00

.00

$ 658, 700.00 $ 653,900. 00 $(--) 4, 800. 00

^**xxx&SV^**i

i&^ss^^^

SECRETARY OF STATE

601

Budgeted

Actual

Over (--) Under

EXPENDITURES
Personal Services Operating Expense

$ 448,940. 00 $ 442,067.15 $(--) 6,872. 85

209,760.00 211,774.13

2,014.13

$ 658, 700. 00 $ 653, 841. 28 -) 4, 858. 72

Excess of Revenues over Expenditures.

58.72 $

58.72

ARCHIVES AND RECORDS DIVISION

REVENUES
State Appropriation Governor's Emergency Fund Other Revenues Retained

$1,298,800.00 $1,290,061.00 $(--) 8, 739.00

27,500.00

27,500.00

.00

.00

2,347.35

2,347.35

$1, 326, 300. 00 $1, 319, 908. 35 $(--) 6, 391. 65

EXPENDITURES
Personal Services Operating Expense Authority Lease Rental

$ 385,561.00 $ 379,149.03 $(--) 6,411. 97

125,739.00 127,050.00

1,311.00

815,000.00 815,000.00

.00

$1,326,300.00 $1,321,199.03 $(--) 5,100. 97

Excess of Revenues over Expenditures _

$(--) 1,290. 68 $(--) 1,290. 68

EXAMINING BOARDS DIVISION

REVENUES State Appropriation

$ 710,000.00 $ 710,000.00 $

0.00

EXPENDITURES
Personal Services Operating Expense

$ 487,442.00 $ 470,482.28 $(--)16,959. 72

222,558.00 239,478.93

16,920.93

$ 710,000.00 $ 709,961.21 $(--) 38.79

Excess of Revenues over Expenditures.

$

38.79 $

38.79

602

SECRETARY OP STATE

The over expenditures in the operating categories were not approved by the State Budget Bureau and the Fiscal Affairs Committee of the Legislature as required by the Appropriations Act No. 47 (H. B. No. 45) approved March 17, 1967.

STATE REVENUE COLLECTIONS FUND
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 for the year ended June 30, 1968, amounted to $1,331,645.56 and is detailed on page 20 of the unit report.
Revenue collections for the past three years may be compared as follows:

YEAR ENDED JUNE 30th

REVENUE

1968

General Fees

$

Corporation Registration Fees

Corporation Charter Fees

Domestic

Foreign

Building and Loan Association Fees.

Notary Public Fees.

Security Fees

Trade Mark Registration Fees

Interest on Deposits

Administrative Procedures Act

Fees

Fees from Applicants for Examina-

tion and Registration for Profes-

sions thru the Office of the Joint

Secretary of Examining Boards

29,958.86 37,256.00
101,913.19 15,070.00 1,782. 25 32,468.25 200,861.63 1,190.05 9,972.60
3,801.00
897,371. 73

1967
26,349.46 $ 36,234.12

1966
27,314. 63 34, 959. 44

70,048. 82 10,280.00
1, 775. 00 28, 270. 00 119,633.15
2, 003.45 .00

96,866.10 13,662.00 2,127. 50 28,930.00 143, 339. 53
3, 354. 40 .00

.00

.00

820,140. 58 789, 954. 64

$1,331,645.56 $1,114,734.58 $1,140,508.24

GENERAL
The Secretary of State, Ben W. Fortson, Jr., is bonded in the amount of $10,000.00, as required by law. Mr. Cecil Lamar Clifton, Joint-Secretary, State Examining Boards, is bonded in the amount of $15,000.00. All employees of the office of the Secretary of State are bonded for $10,000.00 under Public Employees Blanket Bond.

fejaa*rri^

SECRETARY OF STATE
PUBLIC BUILDINGS AND GROUNDS FUND
BALANCE SHEET
JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund Private Trust and Agency Funds
Total Current Assets

603
$ "-0,893.22 46-75
$ 110,939.97

LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
RESERVES Private Trust and Agency Funds
SURPLUS Surplus Total Current Liabilities, Reserves and Surplus

$ "184-52
46.75
11-TO&TO $ HO, 939.97

ANALYSIS OF SURPLUS

YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967--Per Audit Report
ADD Excess of Revenues over Expenditures
For the Year Ended June 30, 1968
BALANCE JUNE 30, 1968 (To be Transferred to State Treasury)

$

0-00

11,708.70 $ 11, 708. 70

604

SECRETARY OF STATE

PUBLIC BUILDINGS AND GROUNDS FUND

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

STATE FUNDS

REVENUES

Appropriation Allotments Adjustments Budget Amendments LapsedFunds

$ 763,000.00
12,500.00 (--) 62.00

Total State Funds DEPARTMENTAL FUNDS
Earnings from Services
Total Revenues

$775,438.00
9,184.00 $ 784,622.00

EXPENDITURES
PERSONAL SERVICES Salaries, Wages, Per Diem and Fees Employer's Contributions for Retirement F. I. C.A Health Insurance

Total Personal Services

OPERATING EXPENSE

Travel Expense

Supplies and Materials

__

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents

Insurance and Bonding

Indemnities

Assessments by State Agencies

Equipment Purchases

Contracts with Other Agencies

Other Operating Expense

Miscellaneous

Total Operating Expense

Total Governmental Costs Excess of Revenues over Expenditures

$254,455.76
13,642.97 8,534.62 4,077.93
$ 280,711.28
..$ 1,171.87 32,051.11 114,653. 67 743. 32 55,573.26 5, 501.00 504.00 17,227.00 51.00 413.65 12,351. 99 250,000. 00
1,960.15
492,202.02
$ 772,913.30 11,708. 70
$ 784,622. 00

e^Bnas

SECRETARY OF STATE

605

PUBLIC BUILDINGS AND GROUNDS FUND

FINANCIAL CONDITION
The Secretary of State, Public Buildings and Grounds Fund, ended the fiscal year on June 30,1968, with cash on deposit in the amount of $110,939.97. This cash balance was pledged to liquidate accounts payable in the amount of $99,184.52 and the reserve for Private Trust and Agency Funds of $46.75 due at June 30, 1968.
After providing for payment of amounts due at June 30, 1968, the Secretary of State, Public Buildings and Grounds Fund, ended the year under review with a surplus of $11,708.70, which is to be returned to the Slate Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Secretary of State, Public Buildings

and Grounds Fund provided for expenditures totaling $775,500.00. In addi-

tion to this amount, $9,184.00 was transferred to the fund by the Governor

from the Mansion Fund for operating expense of the Executive Center. Costs

of employer's contributions for retirement, social security and employee

health insurance were allocated in the budget to the operating expense cate-

gory. These items are classified more properly under personal services and

have been so presented in the attached schedules. After adjusting the budget

allotments by the actual expenditures for the above items and allocating the

Mansion Fund transfer of $9,184.00 to the operating expense category, a

comparison of budgeted revenues and expenditures to actual revenues and

expenditures may be summarized as follows:

Budgeted Actual

Over (--) Under

REVENUES State Appropriation Transfer from Mansion Allowance Transfer from Governor

$ 763,000.00 $ 762,938.00 12, 500.00 12,500.00 9,184.00 9,184.00
$ 784, 684. 00 $ 784,622. 00 $(--)

62.00 .00 .00
62. 00

EXPENDITURES Personal Services Operating Expense
Special Repairs

--$ 291,605.00 $ 280, 711. 28 $(--) 10, 893. 72 393,079.00 392,290. 00 (--) 789.00 100,000.00 99,912. 02 (--) 87. 98

$ 784, 684.00 $ 772, 913. 30 $(--) 11, 770. 70

Excess of Revenues over Expenditures.

$ 11,708.70 $ 11,708.70

^^^^^H^HHHBH

607

STATE TREASURY

ADMINISTRATION ACCOUNT

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS Cash in Bank Budget Fund

$ 1,347.77

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
SURPLUS Surplus Total Current Liabilities and Surplus

$ 471.00
876.77 $ 1,347.77

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968
BALANCE JULY 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For the Year Ended June 30, 1968

$

00

876.77

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) ....$ 876. 77

608

STATE TREASURY

ADMINISTRATION ACCOUNT

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Governor's Emergency Fund LapsedFunds
Total Revenues

$ 127,500.00
3,450.00 (--) 20.02
$ 130,929.98

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F. I. C. A Health Insurance

$101,669.38
___ 5,198.14 2,249.24 1,836.00

Total Personal Services

$ 110,952.76

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Insurance and Bonding Equipment Purchases Other Operating Expense
Miscellaneous

$ 1,434.99 1,353.41 6,213.04 5,043. 84 2,020.65 2,384.00 247.50
403.02

Total Operating Expense

$ 19,100.45

Total Governmental Costs Excess of Revenues over Expenditures

$ 130,053.21 876. 77

$ 130,929.98

STATE TREASURY

609

ADMINISTRATION ACCOUNT

FINANCIAL CONDITION
The State Treasury, Administration Account, ended the fiscal year on June 30, 1968, with a surplus of $876.77, after providing the necessary reserve of $471.00 for accounts payable. This surplus of $876.77 will be returned to the State Treasury's General Fund in the next fiscal year.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the State Treasury, Administration Ac-

count, provided for expenditures totaling $130,950.00. Costs of employer's

contributions for retirement, social security and employee health insurance

were allocated in the budget to the operating expense category. These items

are classified more properly under personal services and have been so pre-

sented in the attached schedules. Adjustments have been made for the above

items and a comparison of budgeted revenues and expenditures is summarized

as follows:

Budgeted

Over Actual (--) Under

REVENUES
State Appropriation Governor's Emergency Fund

$127,500.00 $127,479.98 $(-) 20.02

3,450.00 3,450.00

.00

$ 130, 950. 00 $ 130,929. 98 $(--) 20. 02

EXPENDITURES
Personal Services Operating Expense

$111,283.00 $110,952.76 $(-) 330.24 19,667.00 19,100.45 (-) 566.55
$ 130, 950. 00 $ 130,053. 21 $(--) 896. 79

Excess of Revenues over Expenditures

$ 876.77 $ 876.77

GENERAL The State Treasurer, Mr. Jack B. Ray, is bonded for $200,000.00 as re-
quired by law. All employees of the State Treasury are under Public Employees Blanket Bond for $250,000.00.
A Comprehensive Dishonesty, Disappearance and Destruction Policy was written, the condition of the bond is under Insuring Agreements II and III for $300,000.00.
The Cashier's Office was robbed of $1,466.00 on July 28, 1967; this amount was refunded by the bonding company on August 22, 1967.

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STATE TREASURY

611

SINKING FUND* STATEMENT OP REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968 REVENUES

CASH BALANCE JULY 1, 1967
For Principal General Bonds
For Interest General Bonds

$ 15,505.00 11,475.00 $ 26,980.00

EXPENDITURES
CASH BALANCE JUNE 30, 1968 For Principal General Bonds For Interest General Bonds

$ 15,505.00 11,475.00 $ 26,980.00

(*) Note: There was no activity in this account in the fiscal year ended June 30, 1968.

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BALANCE SHEET

JUNE 30, 1968

CURRENT ASSETS
Cash in Bank Budget Fund

ASSETS

613 $ 57,415.37

LIABILITIES, RESERVES AND SURPLUS CURRENT LIABILITIES
None
RESERVES For Building Program
SURPLUS For Operations

*

-

57,415- 37

no $ 57,415.37

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report ADD Reserves for Building Program July 1, 1967
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
DEDUCT Reserves for Building Program June 30, 1968

$

-

80,899.30 $ 80,899. 30

(--)23,483.93 $ 57,415.37
57,415.37

BALANCE JUNE 30, 1968

$

0.00

614

TT COBB BASEBALL MEMORIAL COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

DEPARTMENTAL FUNDS Donations Interest Earned. Earnings from Services

$ 1,350.00 2,429. 52 6.30

Total Revenues

_

$

3,785.82

EXPENDITURES

CAPITAL OUTLAY

Lands, Buildings and Permanent Improvements

Personal Services

Salaries, Wages, Per Diem and Fees

$

Contracts

Total Governmental Costs Excess of Revenues over Expenditures

2,281.37 24,988.38
$ 27,269.75 (--) 23,483.93
$ 3,785.82

^BJgHgB^^^^jHMM^^BHI

TY COBB BASEBALL MEMORIAL COMMISSION

615

INTRODUCTION
The Ty Cobb Baseball Memorial Commission was created by Act of the General Assembly approved March 7, 1962. (See Georgia Laws 1962, pages 706-710.)
Provisions of the Act of the General Assembly creating the Commission are quoted in part in the unit report.
Members 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 ended the fiscal year on June 30, 1968, with cash on deposit of $57,415.37, which was reserved for the building program.
After providing for the Building Fund reserve, the Ty Cobb Baseball Memorial Commission ended the year under review with no surplus.

GENERAL L. Roberts Greer, Secretary-Treasurer of the Commission, is bonded in
the amount of $10,000.00.

BMBHBBBMBMiMHM

VETERANS SERVICE BOARD

617

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS

Cash in Banks

Budget Fund

Accounts Receivable

State Treasury

.$

U.S. Government

Operation of Veterans' Home--

Milledgeville

$86,497.50

Capital Outlay

380,100.81

Total Current Assets

_$ 123, 924.25 697, 392. 94

466, 598. 31

1,163,991.25

_$ 1,287,915.50

LIABILITIES, RESERVES AND SURPLUS

CURRENT LIABILITIES
Accounts Payable Regular Contracts to Mature Contracts with State Agencies

_$ 217,094. 00 886,673.56 88,672.76 $ 1,192,440.32

RESERVES For Capital Outlay (Approved by Budget Bureau)
SURPLUS None
Total Current Liabilities, Reserves and Surplus

95,475.18 .00
$ 1,287,915.50

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967 Per Audit Rep ort

ADD Reserves for Capital Outlay-July 1, 1967._.. ...I 287,818. 86

Reserves for Capital Outlay-June 30, 1968

(-)95,475.18

$

0.00
192,343.68 192,343. 68

ADD Excess of Revenues over Expenditures
Year Ended June 30, 1968
BALANCE JUNE 30, 1968

(-) 19^, 343. b 0.00

618

VETERANS SERVICE BOARD

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Governor's Emergency Fund LapsedFunds
Total State Funds

$ 1,380,000.00
38,000.00 (--) 31,383.37
$ 1,386,616.63

FEDERAL FUNDS Grants--U.S. Government Total Revenues

327,349.50 $ 1,713,966.13

^g^BjgggjHKBfl^nMHHaaHi

VETERANS SERVICE BOARD

619

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

EXPENDITURES

PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employere's Contributions for
Retiremnt F.I.C.A Health Insurance
Total Personal Services

$ 39,181.09

--

2,602.80

1,531.22

783.62

$

44,098. 73

OPERATING EXPENSE
TravelExpense Supplies and Materials Communications Publications, Publicity and Printing
Rents
Insurance and Bonding-.. Equipment Purchases Contracts with State Agencies Other Operating Expense
Miscellaneous
Total Operating Expense

$

^.23

' Z.

ouo.os

5.55

*

ot

866.35

754,846.73

53-

758,464.00

CAPITAL OUTLAY

Lands, Bldgs. and Permanent Improvements

Personal Services

$

Supplies and Materials.

Repairs and Maintenance

-

Miscellaneous Contracts with State Agencies

Contracts Equipment-new

Total Capital Outlay...

--

Total Governmental Costs

-

Excess of Revenues over Expenditures

IH'^'w 17,917.37
131.40
ivvVnn 38,000.00
766,213.02 209,142.22

1,103,747.08

$ 1,906,309.81 (--) 192,343.68

$ 1,713,966.13

969Ha4MH

620

VETERANS SERVICE BOARD

The Veterans Service Board is designated as the agency of the State of Georgia to receive Federal aid under Title 24, U. S. Code Annotated, Section 134, and is authorized and directed to receive from the U. S. Veterans Administration or any other agency of the United States Government authorized to pay Federal aid to states for soldiers' homes under provisions of the Act of Congress of August 27, 1888, as amended, 1934 Edition U. S. Code, Title 24, Section 134, and of any other Federal law or Act of Congress providing for the payment of funds to states for the care of or support of disabled soldiers and sailors in the state homes. The Veterans Service Board is authorized to receive from any source gifts, contributions, bequests, and individual reimbursements, but not excluding any other source of revenue. All funds received by the Veterans Service Board shall be expended for the care and support of disabled war veterans including veterans of the Korean hostilities.

Section 7 of the Georgia Laws 1960, page 1151, 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."

MHa

VETERANS SERVICE BOARD

621

FINANCIAL CONDITION The Veterans Service Board ended the fiscal year on June 30, 1968, with
cash on deposit of $123,924.25 and accounts receivable of $1,163,991.25. The cash balance and accounts receivable were pledged as follows: $217,094.00 for the liquidation of accounts payable, $886,673.56 for contracts for improvements, $88,672.76 for contracts with state agencies and reserving $95,475.18 for capital outlay as approved by the Budget Bureau.
After providing for payment of accounts and contracts payable at June 30, 1968, and a reserve for capital outlay, the Veterans Service Board ended the year under review with no surplus.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the

modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the Veterans Service Board provided for expenditures totaling $1,760,375.00. Costs of employer's contributions for retirement, social security and employee health insurance were allocated in the budget to the operating expense category. These items are classified more properly under personal services and have been so presented in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures is summarized as follows:

Budgeted

Actual

Over (--) Under

REVENUES State Appropriation
Other Revenues Retained

$1,418,000.00 $ 1,386,616.63 $(-) 31,383.37

342,375.00

327,349.50 (-) 15,025.50

$1,760,375.00 $ 1,713,966.13 $(--) 46,408.87

EXPENDITURES Personal Services Operating Expense
Capital Outlay

$ 51,709.64 $ 44,098.73 $(-) 7,610.91

800,665.36

758,464.00 (-) 42,201.36

908,000.00 1,103,747.08

195,747.08*

$1,760,375.00 $ 1,906,309.81 $ 145,934.81

Excess of Revenues over Expenditures

$(-) 192,343. 68 $(-) 192,343. 68

(*) Capital outlay funds for the current fiscal year show an over expenditure of $195, 747. 08, hut this is due to the use of funds reserved from the prior fiscal year. Fund's reserved in the 1967-1968 fiscal year, to be used in the next period, amounted to $95,475.18.
GENERAL The Veterans Service Board is composed of the members as listed in the
unit report.

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STATE DEPARTMENT OF VETERANS SERVICE

623

BALANCE SHEET

JUNE 30, 1968

ASSETS

CURRENT ASSETS
Cash in Banks and on Hand Budget Fund
Accounts Receivable U.S. Government Educational Allotment
Total Current Assets

$ 9,965.06
4,495.90 $ 14,460.96

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
SURPLUS Surplus Total Current Liabilities and Surplus

$ 6,376.35
8,084.61 $ 14,460.96

ANALYSIS OF SURPLUS

TEAR ENDED JUNE 30, 1968

BALANCE JULY 1, 1967

Per Audit Report-__

-

-

ADD Excess of Revenues over Expenditures

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

---$ 5,204.26 8,084.61
$ 13,288.87 5,204.26

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) ....$ 8,084.61

624

STATE DEPARTMENT OF VETERANS SERVICE

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments For Operations For Confederate Pensions Adjustments Lapsed Funds

$1,006,000.00 81,000.00
(--)16,394. 39

Total State Funds
FEDERAL FUNDS U.S. Grant--Educational Allotment

$1,070,605.61 49,560.53

Total Revenues

$1,120,166.14

EXPENDITURES PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F. I. C.A Health Insurance

Total Personal Services

OPERATING EXPENSE

Travel Expense

_

Supplies and Materials

Repairs and Maintenance

Communications

Power, Water and Natural Gas

Publications, Publicity and Printing

Rents.-.

Insurance and Bonding

Indemnities

_

Direct Benefits

Tuition and Scholarships

Assessments by State Agencies

Equipment Purchases

Other Operating Expense

Miscellaneous

Total Operating Expense

Total Governmental Costs Excess of Revenues over Expenditures

$ 799,816.85
51,566.54 32,021.44 15,937. 70
$ 899,342.53
$ 38,848.99 14,456.04 2,515.93 35,228. 36 1,397.91 5,931.00 13,201.26 974.95 31.25 73,988.61 200.00 3,496. 68 21,346.30
1,121.72
212,739.00
$1,112,081.53 8,084. 61
$1,120,166.14

sfesMsas
MnaHoMH^HnnMi

ms&miimm>xM

STATE DEPARTMENT OF VETERANS SERVICE

625

FINANCIAL CONDITION

The State Department of Veterans Service ended the fiscal year on June 30, 1968, with cash on hand and on deposit of $9,965.06 and accounts receivable from the Federal Government of $4,495.90. The cash balance and accounts receivable were pledged to liquidate accounts payable in the amount of $6,376.35.

After providing for payment of accounts payable at June 30, 1968, the State Department of Veterans Service ended the year under review with a surplus of $8,084.61, which is to be returned to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES

Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

The total approved budget for the State Department of Veterans Service

provided for expenditures totaling $1,128,168.00. Costs of employer's contri-

butions for retirement, social security and employee health insurance were

allocated in the budget to the operating expense category. These items are

classified more properly under personal services and have been so presented

in the attached schedules. Adjustments have been made for the above items

and a comparison of budgeted revenues and expenditures is summarized as

follows: Over

Budgeted

Actual

(--) Under

REVENUES
State Appropriation Operations Confederate Pensions
Other Revenues Retained Operations

$1,006,000.00 $ 996,485.00 $(--) 9,515.00

81,000.00

74,120.61 (--) 6,879.39

41,168.00

49,560.53

8,392.53

$1,128,168.00 $1,120,166.14 $(--) 8,001.86

EXPENDITURES
Personal Services Operations Confederate Pensions
Operating Expense Operations Confederate Pensions

$ 905,527.68 $ 899,210.53 $(--) 6,317.15

.00

132.00

132.00

141,640.32 81,000.00

138,750.39 (--) 2,889.93 73,988.61 (--) 7,011.39

$1,128,168.00 $1,112,081.53 $(--) 16,086.47

Excess of Revenues over Expenditures

$ 8,084.61 $ 8,084.61

626

STATE DEPARTMENT OF VETERANS SERVICE

GENERAL
Membership of the Board of the State Department of Veterans Service at June 30, 1968, is listed in the unit report.
The Director of the Department, Peter Wheeler, is bonded in the amount of $20,000.00. All employees of the State Department of Veterans Service are bonded for $10,000.00 under Employees Blanket Bond.

^^-.c

FRANKLIN D. ROOSEVELT WARM SPRINGS

627

MEMORIAL COMMISSION*

BALANCE SHEET

JUNE 30, 1968

WITH COMPARATIVE FIGURES FOR 1967

ASSETS
CURRENT ASSETS Cash Inventories, at lower of cost (nrst-in, first-out) or market Accrued Interest Receivable Prepaid Insurance Interpretative Planning Deposit

1968

1967

$ 89,685.98 $ 72,307.54

22,547.81

_

593. 75

1,086.17

4,000.00

27,007.44 312. 50 987.11 .00

Total Current Assets

$ 117,913.71 $ 100,614.59

PROPERTY, BUILDINGS AND EQUIPMENT, AT COST

Land and Land Improvements

$ 96,830.65 $ 96,830.65

Building and Structures

257,521.00 257,521.00

Equipment and Fixtures

73,965.68 73,872.05

Roads and Bridges

2,201.12

1,742.72

Less Accumulated Depreciation

$ 430, 518. 45 $ 429, 966. 42 89,103.36 79,734.94

Net Property, Buildings and Equipment

$ 341,415.09 $ 350,231. 48

$ 459,328. 80 $ 450, 846.07

LIABILITIES AND FUND BALANCE

CURRENT LIABILITIES

Accounts Payable

Trade

$

Amounts Withheld for Taxing Authorities, etc. ._..

Sales Tax Unremitted

4,038.84 $ 1,861.37
759.39

4,301.71 1,654.01
653.68

Total Accounts Payable

$ 6,659.60 $ 6,609.40

Accrued Expenses

$ 1,642.81 $ 1,444.59

Total Current Liabilities.-_

$ 8,302.41 $ 8,053.99

APPROPRIATION Due to the State of Georgia (Note2)

$200,000.00 $200,000.00

FUND BALANCE

$ 251,026.39 $ 242,792.08

$ 459,328. 80 $ 450, 846.07

See accompanying notes to financial statements. From Audit by Peat, Marwick, Mitchell & Co., Accountants and Auditors.

M^raca----aoTM IHMUHB

628

FRANKLIN D. ROOSEVELT WARM SPRINGS

MEMORIAL COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

DEPARTMENTAL FUNDS Interest Earned Earnings from Services
Total Revenues

REVENUES

$ 2,883.33 157,876.62
$ 160,759.95

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I. C.A Health Insurance

$ 74,979.26
3,379.22 2,536.15 1,182.92

Total Personal Services

$ 82,077.55

OPERATING EXPENSE
Travel Expense Supplies and Materials.. Repairs and Maintenance.. Communications Power, Water and Natural Gas Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Other Operating Expense
Miscellaneous

__$ 1,692.46 6,308.12 3,181. 39 1,619.41 4,632.59 31,821. 64 907.86 2,461.94 512.86
15,160.73

Total Operating Expense
CAPITAL OUTLAY Lands, Buildings and Permanent Improvements Equipment--new
Total Governmental Costs Excess of Revenues over Expenditures._.

68,299. 00
2,149. 09 $ 152, 525. 64
8,234. 31

$ 160,759.95

*mm

FRANKLIN D. ROOSEVELT WARM SPRINGS

629

MEMORIAL COMMISSION

NOTES TO FINANCIAL STATEMENTS

JUNE 30, 1968

(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 perpetuate the memory of the late Franklin D. Roosevelt. The Commission was granted perpetual existence and received deeds in the name of the State of Georgia on June 23, 1947.
The Commission consists of seventeen members. Members 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. Officers are duly elected by the board members and are listed in the unit report.

(2) Appropriation Due the State of Georgia
Concurrent with the original legislation in 1946 creating the Franklin D. Roosevelt Warm Springs Memorial Commission, the General Assembly appropriated $200,000 to implement the provisions of the Act. The Act provides 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 completed.

ma

;-..-o -.-..- ...

lisKswseMt

:,:, Mshatmxia

GEORGIA WATERWAYS COMMISSION
BALANCE SHEET
JUNE 30, 1968
ASSETS CURRENT ASSETS
Cash in Bank Budget Fund
LIABILITIES AND SURPLUS CURRENT LIABILITIES
Accounts Payable SURPLUS
Surplus
Total Liabilities and Surplus
ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968 BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures
For Year Ended June 30, 1968
BALANCE JUNE 30, 1968 To be Transferred to State Treasury

631

$ 1,160.54

$

00

1,160.54

$ 1,160.54

$ 1,227.72 (--) 67-18 $ 1,160.54

632

GEORGIA WATERWAYS COMMISSION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS Appropriation Allotments

$

o. 00

EXPENDITURES
OPERATING EXPENSE Communications Publications, Publicity and Printing Insurance and Bonding
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$

31. 88

10.30

25.00

$

67.18

$

67.18

(--) 67.18

0.00

am

GEORGIA WATERWAYS COMMISSION

633

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 responsibility of coordination with individual river development associations and groups and serves as the official Agency of the State of Georgia in liaison with the Congress, with appropriate Federal Agencies and with other branches of the Federal Government whose functions relate to the development of America's waterways.
Members of the Board are listed in the unit report.

FINANCIAL CONDITION
The Georgia Waterways Commission ended the fiscal year on June 30, 1968, with a surplus of $1,160.54, which should be refunded to the State Treasury.

MB

m^rn

iai^tt^
tTf^ft'lfiiiii --

STATE BOARD OF WORKMEN'S COMPENSATION

635

BALANCE SHEET

JUNE 30, 1968 ASSETS

CURRENT ASSETS
Cash In Bank Budget Fund

$ 11,372.75

LIABILITIES AND SURPLUS
CURRENT LIABILITIES Accounts Payable
SURPLUS Surplus Total Current Liabilities and Surplus

$ 1,904.75
9>468- $ 11,372.75

ANALYSIS OF SURPLUS YEAR ENDED JUNE 30, 1968
BALANCE JULY 1, 1967 Per Audit Report
ADD Excess of Revenues over Expenditures

$ 6,358.06
9,468.00 $ 15, 826.06

DEDUCT Fiscal Year 1967 Surplus Returned to State Treasury

6,358.06

BALANCE JUNE 30, 1968 (To be Transferred to State Treasury) $ 9,468.02

636

STATE BOARD OF WORKMEN'S COMPENSATION

BUDGET FUND

STATEMENT OF REVENUES AND EXPENDITURES

YEAR ENDED JUNE 30, 1968

REVENUES

STATE FUNDS
Appropriation Allotments Adjustments Lapsed Funds

$ 591,000.00 (--)8,903.00

Total State Funds

$ 582,097.00

DEPARTMENTAL FUNDS Earnings from Services Total Revenues

846.15 $ 582,943.15

..,.-..-.:

-.

*asaa.

STATE BOARD OF WORKMEN'S COMPENSATION

637

BUDGET FUND STATEMENT OF REVENUES AND EXPENDITURES
YEAR ENDED JUNE 30, 1968

EXPENDITURES
PERSONAL SERVICES
Salaries, Wages, Per Diem and Fees Employer's Contributions for
Retirement F.I.C.A. Health Insurance
Total Personal Services

$ 447,312.47
28,553.42 12,971.46 8,594.85
$497,432.20

OPERATING EXPENSE
Travel Expense Supplies and Materials Repairs and Maintenance Communications Publications, Publicity and Printing Rents Insurance and Bonding Assessments by State Agencies Equipment Purchases Contracts with State Agencies Other Operating Expense
Miscellaneous
Total Operating Expense
Total Governmental Costs Excess of Revenues over Expenditures

$ 9,318. 62 10,796.12 2,669.11 15,396.48 1, 539.27 30,243.33 211.00 1,135. 77 4,016.25 262.50
454.50
$ 76,042.95
$ 573,475.15 9,468.00
$ 582,943.15

638

STATE BOARD OF WORKMEN'S COMPENSATION

FINANCIAL CONDITION
The State Board of Workmen's Compensation had an operating surplus of $9,468.00 on June 30, 1968, after providing reserves of $1,904.75 for liquidation of accounts payable. The surplus of $9,468.00 should be refunded to the State Treasury as required by law.

STATE REVENUE COLLECTIONS FUND
The State Board of Workmen's Compensation is the revenue collecting agency for assessments on employers electing to come under the provisions of the Workmen's Compensation Act, as provided by law.
In the fiscal year ended June 30, 1968, $590,620.16 was collected, after deductions for refunds and adjustments, and this amount was transferred to the State Treasury.

COMPARISON OF APPROVED BUDGET TO ACTUAL REVENUES AND EXPENDITURES
Schedules have been prepared to reflect revenues and expenditures on the modified accrual basis of accounting as applied to governmental activities.

m memma*

STATE BOARD OF WORKMEN'S COMPENSATION

639

The total approved budget for the State Board of Workmen's Compensa-

tion provided for expenditures totaling $591,000.00. Costs of employer's con-

tributions for retirement, social security and employee health insurance were

allocated in the budget to the operating expense category. These items are

classified more properly under personal services and have been so presented

in the attached schedules. Adjustments have been made for the above items and a comparison of budgeted revenues and expenditures is summarized as

follows:

Budgeted Actual

Over (--) Under

REVENUES
State Appropriation Other Revenues Retained

$ 591,000.00 582,097.00 -) 8,903.00

.00

846.15

846.15

$591,000.00 $582,943.15 $(--) 8,056.85

EXPENDITURES
Personal Services Operating Expense

$504,369. 73 $ 497,432.20 $(--) 6,937.53 86,630.27 76,042.95 (-)10,587.32

$ 591,000.00 $ 573,475.15 $(--) 17,524.85

Excess of Revenues over Expenditures.

$ 9,468.00

9,468.00

GENERAL
On June 30, 1968, the State Board of Workmen's Compensation was composed of the following members listed in the unit report.
Marion Roscoe Lowery is bonded as Chairman and Member of the State Board of Workmen's Compensation in the amount of $10,000.00. W. E. Buckner is bonded as Director of the Workmen's Compensation Act in and for the State of Georgia in the amount of $10,000.00. Frank L. Gross is bonded as Director of the Workmen's Compensation Board in and for the State of Georgia in the amount of $10,000.00. James C. Pullen is bonded for $10,000.00 as Secretary-Treasurer of the State Board of Workmen's Compensation. Mrs. Mary Lou Pope is bonded for $10,000.00 as Assistant Secretary-Treasurer of the State Board of Workmen's Compensation.
Under provisions of Act of the General Assembly approved March 10, 1964, neither the principal nor the surety on the bond of the head of any State department or agency shall be liable for the failure of an employee of any such department or agency for any public money coming into the hands of such employee if such employee is bonded in an amount deemed adequate by the head of the department or agency and the State Auditor.

640

STATE BOARD OF WORKMEN'S COMPENSATION

It is the recommendation of the State Auditor that all employees of the State Board of Workmen's Compensation be placed under Public Employees Blanket Bond for an amount of not less than $10,000.00 coverage on each.
Provisions of Legislative Act of March 10, 1964, are quoted in Appendix to the unit report, pages 34-35.

f\*00

.

UNIVERSITY OF GEORGIA LIBRARIES
3 ElDfl D5357 32^