Report of the State Auditor of Georgia, year ended June 30, 1971 [June 30, 1971]

REPORT
OF THE
TE AUDITOR
or
GEORGIA
nut ended tomb
1971

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
TEAK ENDED JUNE 30
1971
State Auditor
HJDHHnKSHMK
STATE OF GEORGIA
DEPARTMENT OF AUDITS
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the audit
reports of all State agencies and units of the University
System of Georgia is submitted to the public in this and in
two supplemental volumes for the fiscal year ended June 30
1971
Section I of this volume reports the financial operations
of the State governmental units and Section II thereof reports
the financial operations of the units of the University System
of Georgia The supplemental volumes list the personnel of
these units with the amount paid to each in the year for ser
vices and for travel expense
General comments in both sections of this volume relate
to the units collectively and audit findings relate to the
individual units as shown in the audit report for each unit
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 any part in the administration of such
as the Department of Audits funds and all the funds of the
various boards and authorities on which the State Auditor by
law is required to serve as a board member
Unit reports of all State agencies and units of the
University System of Georgia with fuller detail and analysis
are on file in this office and are open to public inspection
Respectfully
State Auditor
Atlanta Georgia
December 31 1971SECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEMvii
TABLE OF CONTENTS
SECTION I
GENERAL COMMENTS
STATISTICS
State Revenue Receipts
Distribution of Revenue Receipts by Purpose
Distribution of Revenue Receipts by Object
CONSOLIDATED BALANCE SHEET
All State Agencies Excluding Units of the University System
FUNDS AVAILABLE AND EXPENDITURES
All State Agencies Excluding Units of the University System
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
Balance Sheet
Analysis of Surplus
Statement of Funds Available and Expenditures
Comments
Private Trust and Agency Funds
Analysis of Revenue Collections
Analysis of Appropriation Allotments
Analysis of Payments to Counties
Earnings on Federal Lands
STATE FIXED DEBT
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS FOR THE PAYMENT
OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
PUBLIC TRUST FUNDS
Balance Sheet by Spending Units
PRIVATE TRUST FUNDS BY SPENDING UNITS
Federal Income Tax
State Income Tax
Retirement and Insurance Contributions
Other Private Trust Funds
STATE REVENUE COLLECTIONS UNFUNDED
CONSOLIDATED BALANCE SHEET BUDGET FUNDS ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BALANCE SHEET BUDGET FUNDS BY SPENDING UNITS
ANALYSIS OF CHANGES IN SURPLUS BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS BY SPENDING UNITS
SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Capitol Square Improvement Committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia Commission for the
Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development Commission
Mines Mining and Geology Department of
Page
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76
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129GENERAL COMMENTS

flHBBHHHBI
GENERAL COMMENTS 3
INTRODUCTION
This is Section I of the annual report of the State Auditor This section reports on the financial operations of all
State Agencies excluding the units of the University System for the fiscal year ended June 30 1971
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1971
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 90 shows that there was a Budget Fund surplus of 625753919 The Balance Sheet of the Treasury Funding and Custody
Accounts as presented on page 46 shows there was a surplus in the State Treasury of 3632727251
The total surplus of all State spending units excluding units of the University System in the amount of 625753919
together with surplus of 3632727251 in the State Treasury made a total surplus of 4258481170 at June 30 1971
A Consolidated Balance Sheet of all funds is presented on page 27 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 157695934377 for the fiscal year
ended June 30 1971 A summary of State revenue receipts for the past two fiscal years is as follows
STATE REVENUE RECEIPTS
Taxes Fines and Forfeits
Grants from U S Government
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and
Sales for Services
1971
99742471228
51140156645
930711305
7559663
133187889
883356573
106686744
4751804330
1970
94794481933
41721422560
776291173
2304820
135688186
819902230
68066661
2807981957
157695
Total State Revenue Receipts
FUNDS AVAILABLE AND EXPENDITURES
A summary of total funds available and expenditures excluding units of the University System for the past two fiscal
years is as follows
FUNDS AVAILABLE
REVENUES
Total State Revenue Receipts
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves Fund Balances and Surplus
Spending Units
Treasury Funding and Custody Accounts
REVENUE COLLECTIONS UNFUNDED
PRIOR YEARS SURPLUS FUNDS LAPSED
LOANS TO COUNTIES COLLECTED BY REVENUE
DEPARTMENT REMITTED TO STATE
TREASURY TO BE REAPPROPRIATED
1971
1970
157695934377 141126139520
13903764988
11391197310
25294962298
121368938
1299021115
29000000
11557571655
8079433090
19637004745

30580018
1648660235
26818625
9 184440286728 162408043107
GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
OTHER
1971
25622220876
14671353640
17720110468
5360313630
100101149612
1970
21601239002
12905005026
14988901224
4991731295
81367830124
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
Treasury Funding and Custody Accounts
163475148226 135854706671
15168285838 15162139126
5796852664 11391197310
20965138502 26553336436
184440286728 162408043107
The above expenditures include an object classification of Other This classification represents expenditures from funds
appropriated by the General Assembly of Georgia for projects or activities that were not designated in the Appropriations Act
as Personal Services Operating Expense Capital Outlay or Authority Lease Rentals
A schedule of other expenditures by spending units showing the project or activity is presented on pages 116117 of this
report
AUTHORITY BONDS
A schedule of Authority bonds outstanding secured by lease rentals for the payment of which the State of Georgia is
obligated and the good faith of the State is pledged is presented on pages 6869 of this report
This schedule shows that Authority bonds outstanding at June 30 1971 amounted to 92234300000
The Attorney General of Georgia has ruled that these bonds are not direct obligations or debts of the State of Georgia
GENERAL
A comparison of approved budget to total funds available and expenditures by spending units excluding units of the Uni
versity System is presented on pages 120173 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are open
to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as follows
AGRICULTURE DEPARTMENT OF
There was no change in the 307338 due from former employee Lawrence Z Zachary brought forward from the fiscal year
ended June 30 1959
Letter from the State Personnel Board to the Department of Agriculture dated June 14 1971 concerning a payroll excep
tion is quoted in part as follows
Doris L Sims resigned from the Department of Labor on February 18 1971 and was paid through February 18 1971 she
was appointed in the Department of Agriculture on February 16 1971 and was paid 18775 for 13 days Therefore Doris L
Sims was overpaid 3613
AIR TRANSPORTATION STATE DEPARTMENT OF
The State Department of Air Transportation paid 1500 for membership dues for Mr Robert H Sprayberrys American
Express card during the year ended 1970GENERAL COMMENTS
AUDIT FINDINGS continued
AIR TRANSPORTATION STATE DEPARTMENT OF continued
Included in Mr Sprayberrys travel for the year June 30 1970 were charges for Federal tax on airline tickets amounting
to 1370 and 1690 for food at a local restaurant Tax exemption certificates should be filed with airlines to have Federal
tax reimbursed Charges of 1690 for food at a local restaurant are improper expenditures and should be refunded
The Department paid 18077 during the year ended June 30 1970 for catering services of food to be served on flights
This is an improper expenditure
All improper expenditures made during the year ended June 30 1970 have been turned over to the Attorney General by Mr
Jim Hardy for any further action
ARTS GEORGIA COMMISSION ON THE
In examining travel vouchers it was noted that in some instances copies of hotel or motel bills or receipts for regis
tration fees paid were not attached to travel expense vouchers Receipts should be attached to vouchers in support of
request for reimbursement where receipts would be reasonably expected In the period under review overpayments were made
for travel in the amount of 2833 This amount is shown as accounts receivable at June 30 1971
In the period under review overpayment of 14550 was made to a vendor Request for reimbursement has been initiated
and this amount is shown as accounts receivable at June 30 1971
COMPTROLLER GENERAL
At the time of the annual audit of the books and records of the Comptroller General for the year ended June 30 1971
cancelled checks for the Budget Fund that support the bank statements for the months of January February March and April of
1971 were not available for examination These cancelled checks were presented for examination at the time of interim audit
work in May of 1971 but were misplaced lost or destroyed prior to the final audit for the fiscal year ended June 30 1971
Tests and other auditing procedures performed at the time of the interim examination and the year end examination appear
to verify the accuracy of the cash balance at June 30 1971
The records and books for State revenue collections did not accurately classify all revenues collected Receipts were
not written and sufficient documents were not maintained for a proper audit trail
Cash receipts from State revenue collections shown on Exhibit D page 12 of unit report were classified from the most
accurate information available to the auditor
Lack of proper internal control was also observed in the issuing of licenses Licenses are not prenumbered and are
printed in advance of revenue collections
The attention of the Comptroller General and the Fiscal Officer was called to the need for improved internal control of
revenue collections The Comptroller General indicated that steps would be taken to improve internal controls
CONSERVATION
ALTAMAHA RIVER BASIN COMMISSION
Employees of the Commission are not bonded It is recommended that employees responsible for funds of the Commission be
bonded immediately
CONSERVATION
FORESTRY COMMISSION GEORGIA
In the period under review car rentals were made by Vernon L Crouch Aircraft Mechanic Foreman State travel regula
tions provide that 10 a mile is the maximum reimbursement to be made for the use of a car Mr Crouch was over reimbursed
in the amount of 5033 the details of these over reimbursements are detailed as followsGENERAL COMMENTS
1932 700 1232
3757 900 2857
1334 390 944
s 5933
AUDIT FINDINGS continued
CONSERVATION continued
FORESTRY COMMISSION GEORGIA continued
May 13 1971
Avis Rent A Car System Waco Texas
Deduct 70 Miles Traveled at 10 Cents per Mile
May 15 1971
National Car Rental System Tucson Arizona
Deduct 90 Miles Traveled at 10 Cents per Mile
May 16 1971
Avis Rent A Car System Waco Texas
Deduct 39 Miles Traveled at 10 Cents per Mile
This travel overpayment in the amount of 5033 was refunded to the Georgia Forestry Commissions Budget Fund on
September 24 1971
CONSERVATION
GAME AND FISH COMMISSION STATE
In the period under review parking was paid by the State Game and Fish Commission for the fiscal officer J R Harrelson
for his personal car in the amount of 13400 This is considered to be a gratuity and was disallowed Mr Harrelson upon
being notified of this fact immediately refunded the above mentioned 13400
The Commission used data processing equipment on the license agents accounts but all revenue collections were not on
data processing equipment which made it very difficult to reconcile the data processing trial balances to the cash receipts
ledger which is maintained by the accounting services section It is recommended that all revenue collections be kept on
data processing equipment and than an inventory of licenses be made periodically
CONSERVATION
MINES MINING AND GEOLOGY DEPARTMENT OF
During the year under review Mr Samuel M Pickering Jr was reimbursed 1084 for automobile rental instead of at
rate of 10 per mile After applying rate as prescribed by travel regulations a refund of 584 was due to the Department
of Mines Mining and Geology
Mr W E Marsalis Jr was reimbursed 150 for parking which is not allowable under the travel regulations and should
be refunded to the Department of Mines Mining and Geology
In the fiscal year ended June 30 1959 a shortage of 5020000 was discovered in the accounts of the Department of
Mines Mining and Geology 648826 of which was recovered in the fiscal year ended June 30 1960 245000 was recovered
in the fiscal year ended June 30 1970 and 2500000 was recovered in the fiscal year ended June 30 1971 A balance of
1626174 remained as of June 30 1971
CONSERVATION
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION
In the period under review 293794 was charged to moving expenses of which 232742 was for the moving of Mr Thomas
Suddath to Savannah and 61052 was for the moving of Mr Robert Rotan to Savannah It is the State Auditors opinion that
these charges are not in accordance with State laws and that these amounts should be refunded to the Budget Fund
In December of 1970 a bus was chartered by the Ocean Science Center for the purpose of transporting dignitaries from
Savannah to the Oceanographic Center for the dedication of same A check was drawn on the Budget Fund of the Ocean Science
Center to Savannah Transit Authority in the amount of 43800 for this purpose Reimbursement for transportation expense in
curred by use of personally owned rented or leased vehicles will be at the rate per mile as provided by law for the actual
mileage traveled in the performance of official duties The present rate per mile as provided by Legislative Act is 10t
The Budget Fund should be reimbursed for any amount over the prescribed lot per mileGENERAL COMMENTS 7
AUDIT FINDINGS continued
CONSERVATION continued
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION continued
Also in the period under review 650 was paid for parking for Mr Thomas H Suddath Parking expense is an improper
charge to the Budget Fund and should be refunded Parking expense is covered under the same travel regulation as above
CONSERVATION
PARKS DEPARTMENT OF STATE
In the period under review personnel of the Department of State Parks discovered that certain irregularities were going
on in the administration of Victoria Bryant State Park Audit Division employees of the Department made an audit of the park
records and determined that the Park Superintendent Mr Daniel H Mobley was responsible for the following irregularities
1 Padding of park payrolls on several occasions
2 Charging of personal items to State Parks account
3 Reimbursing Petty Cash Fund and not paying vendor for purchases
4 Violating Laws Rules and Regulations of the Supervisor of Purchases
5 Violating Department policy concerning limit on Petty Cash purchases
A thorough audit by personnel of the Department of State Parks and reviewed by this examiner revealed that a reimburse
ment was due from the Park Superintendent Mr Daniel H Mobley in the amount of 149690 A receivable for this amount
was reflected on the balance sheet of this audit as of June 30 1971 A money order for this amount was received from Mr
Daniel H Mobley on August 5 1971
Mr Daniel H Mobley was suspended as Park Superintendent for a period of thirty 30 days on a nonpay basis as of
June 23 1971 and employment was terminated on July 22 1971 Mr Mobley has appealed his dismissal and requested a hearing
before the State Personnel Board
Complete details concerning the investigation of these irregularities and the findings have been submitted to the
Attorney General and the State Auditor by the Director of the Department of State Parks and are on file in the office of the
State Auditor
The Department has entered into several lease agreements with individuals at the various parks In checking these agree
ments this examiner was unable to find a signed copy of agreement with lessee Mr Ellison Dunn at Seminole State Park The
agreement calls for a performance bond payable to the Governor of Georgia and liability insurance of a sufficient amount to
be furnished by the lessee A copy of the liability insurance policy was on file however at the completion of this audit
the performance bond had not been furnished
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
The State Soil and Water Conservation Committee ended the fiscal year on June 30 1971 with a deficit of 277824
This deficit was due to the fact that funds were lapsed in June 1971 in the amount of 1453900 The funds lapsed should
have been reduced in the amount of 277824 then no deficit would have occurred The expenditures of the State Soil and
Water Conservation Committee were well within the limits of their approved budget
CONSERVATION
SURFACE MINED LAND USE BOARD GEORGIA
During the period under review 6411 was paid for auto rental by Mr Arthur J Goolsby He was reimbursed this amount
instead of on basis of 10 per mile for 207 miles which would have been 2070 The difference of 4341 was reimbursed to
the Georgia Surface Mined Land Use Board during the course of the audit
IGENERAL COMMENTS
AUDIT FINDINGS continued
CORRECTIONS STATE BOARD OF
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 1971
During the period under review an investigation initiated by the State Board of Corrections involving the misuse of
State funds revealed a duplicate payment of 82113 to the Flanders Provision Company Waycross Georgia Mr Lee Roy Curtis
Business Manager Ware Correctional Institute informed the Flanders Provision Company of the overpayment and requested that a
check for 82113 be made payable to him and that he would transmit the check to the accounting office of the State Board of
Corrections However after receiving the check from the Flanders Provision Company Mr Curtis personally endorsed and
cashed the check instead of transmitting it to the State Board of Corrections At the time of this audit no restitution had
been made to the State Board of Corrections The entire file concerning this matter has been submitted to the Attorney
Generals office for further investigation
In the previous audit report it was reported that an investigation was being made of alleged discrepancies at the Georgia
Training and Development Center in Buford Georgia
A portion of the report made of the alleged discrepancies is as follows
This report covers the transactions with Busters Frozen and Fresh Foods and Smiths Produce Company for the periods
July 1 1968 through June 30 1970 Due to the fact that many receiving tickets are missing and cannot be accounted for we
are not able to state that this report is complete even in the matters it purports to cover
Busters Frozen and Fresh Foods is located in winder Georgia and Smiths Produce Company was formerly located in Forest
Park Georgia and moved to Moreland Avenue Atlanta Georgia and did business under the name of Moreland Produce Market
The Moreland Produce Market is now out of business
Under the regulations of the State Purchasing Department perishable items which include meats and vegetables are pur
chased at the institution level with confirmation copies of bids and other supporting documents retained in the institution
and filed with the State Purchasing Department The procedures described here to all appearances were followed and the two
named companies were consistently low bidders The foods thus ordered were delivered by the vendors to the steward in charge
of the kitchen and the receiving tickets therefor were signed by the steward One copy of the receiving ticket was left
with the steward The steward entered the record of the food received into a receiving log kept by him as his own operating
record on which he based his food cost computations
Subsequent to this an invoice was submitted by the vendor to the business manager of the institution Mr E W
McFarland who was charged with the verification of the receipts of the merchandise and the certification to the Atlanta
office that payment was in order Copies of invoices together with matching receiving notices were transmitted to the
Atlanta office and payments were made to the respective vendors Our audit reveals a pattern in which the invoices exceed
the actual food delivery in both quantity as well as variety of items throughout most of the period covered by the examina
tion and that the State has paid to Busters Frozen and Fresh Foods a total of 4176272 when the total value of the mer
chandise delivered to the kitchen according to the receiving tickets and receiving log was 2391469 an overpayment of
1784803 All of these payments were made by check and were deposited to the account of Busters Frozen and Fresh Foods
The State has paid to Smiths Produce Company a total of 2775885 where the amount on the receiving log is 1311072
an overpayment of 1464813 These payments were made by checks and all of the checks were deposited to the account of
Smiths Produce Company
The records that are available at Busters Frozen and Fresh Foods and Smiths Produce Company have been examined by this
office and none of the records shown to us provide any satisfactory explanation of the differences in shipping tickets and
payments received Mr Buster Robison owner of Busters Frozen and Fresh Foods could provide no assistance nor could MrIPBBhhHI
GENERAL COMMENTS y
AUDIT FINDINGS continued
CORRECTIONS STATE BOARD OF continued
Elmus Smith owner of Smiths Produce Company
The receiving log at the institute was verified against the accounts of other vendors and in all cases appeared to be
accurate and correct
Mr E W McFarland business manager of the institute resigned June 30 1970 therefore the examiners could not ques
tion him According to the information received by this department Mr McFarland no longer resides in the State of Georgia
This matter has been turned over to the Attorney Generals office and at the present time the Attorney Generals office
is seeking recovery of the overpayments Since the completion of the audit 2429258 has been recovered from one bonding
company
EDUCATION
EDUCATION DEPARTMENT OF
In the examination of savings deposits and time deposits it was noted that all interest due the Department of Education
on investments was not being collected at the due date Also the interest collected on investments should be transferred to
the State Treasury without undue delay
In the process of reviewing the account payable of the Department of Education it was noted that there were payables
set up which did not have proper supporting documents The Department of Education should review their accounts payable peri
odically and make the necessary adjustments
In the course of the examination it was noted that an account was being used to record payments from cash refunds of
prior year expenses A refund of prior year expense should be credited to State surplus or Federal reserve whichever is
applicable
The Department of Audits is investigating alleged discrepancies concerning the Vocational Rehabilitations Albany Dis
trict office When the investigation is completed a special report will be filed concerning the above mentioned alleged
discrepancies
EXECUTIVE DEPARTMENT
BUREAU OF STATE PLANNING AND COMMUNITY AFFAIRS
Of the 2005 pointed out in the prior year audit report on reimbursement of travel expense 1585 has been refunded to
the Bureau of State Planning and Community Affairs In September 1971 420 paid to Patricia Gosney for tax on airline
tickets was refunded
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
BENEFITS AND ADMINISTRATIVE FUNDS
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS
Code Section 401805 provides that the State Auditor shall audit all accounts and make reports thereon and in which re
port 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 Depart
ment 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
4198950 of which the Federal Governments portion was 2907220 and the States portion 1291730
10
GENERAL COMMENTS
AUDIT FINDINGS continued
FAMILY AND CHILDREN SERVICES DEPARTMENT OF continued
BENEFITS AND ADMINISTRATIVE FUNDS continued
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS continued
GLASCOCK COUNTY continued
Complying with demand made by the Federal Government 2907220 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 4198950 in overpayments in
Glascock County being charged to State funds
Members of the staff of the State Department of Public Welfare investigating the records and affairs of the Glascock
County Welfare Department validated all of Mrs Milburns pending cases which totaled 267 Approximately 40 of the cases
were correct indicating that the Director understood Department regulations Thirtythree cases were closed immediately
as being ineligible for receipt of assistance Other cases have been corrected to conform to regulations
An Assistant Attorney General from the Criminal Division of the State Law Department was assigned to look over the audit
and investigation made by the Welfare Department to determine the exact nature and extent of Mrs Milburns activities and
to determine what laws if any were violated by her This check disclosed that the Welfare Department checked and went be
hind the records on thirtyone of the cases They determined that violations occurred in establishing the need factor in all
of the cases resulting in overpayments totaling 1901650
The Director of the Glascock County Welfare Department was bonded for 500000 and this amount was recovered in the
fiscal year ended June 30 1960 from the Lumbermans Mutual Casualty Company when claim was filed on bond The State re
covered an additional 45783 by withholding salary due Mrs Milburn reducing the 1901650 loss due to fraudulent certi
fications to 1355867
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 4655200 by
reason of erroneous certifications by Mrs Madie W Spurlin County Director of the Department of Family and Children Ser
vices of Telfair County
Complying with demand made by the Federal Government 3024290 of the 4655200 was refunded to the Federal Assistance
account thus resulting in the entire 4655200 in overpayments in Telfair County being charged to State funds
There was no evidence of any fraudulent certifications in the above amount but the surety bond covering County Direc
tors provided for recovery for failure to faithfully discharge the duties of the office and the Department of Family and
Children Services collected 1000000 in the fiscal year ended June 30 1964 from the Surety Company in this case
The entire files on the matter of overpayments of Public Assistance Benefits in Glascock and Telfair Counties were turned
over to the States Attorney General for whatever action was necessary to protect the state against loss On March 6 1969
files were returned to the Department of Family and children Services by the Department of Law with this notation
Since the involvement of this office in this matter has been concluded I am returning to your
Department the personnel files on Mrs Norene M Milburn and Mrs Madie w Spurlin
STATE OFFICE
In the month of July 1969 benefit payments totaling 6735300 were made in error Complying with Federal Government
demands 1542651 of the 6735300 was refunded to the Federal Assistance account thus resulting in the entire 6735300
being charged to State funds At June 30 1971 a total of 5523442 had been recovered leaving a balance of 1211858
Mr Phil Cawthorn former Director of the Department of Family and Children Services waived repayment of the remaining
balance in the period under review The Director of the Department of Family and Children Services has the authority to
waive such balances under Ga Code Section 992912 which is quoted in part as followsGENERAL COMMENTS
11
AUDIT FINDINGS continued
FAMILY AND CHILDREN SERVICES DEPARTMENT OF continued
BENEFITS AND ADMINISTRATIVE FUNDS continued
OVERPAYMENTS OF PUBLIC ASSISTANCE BENEFITS continued
STATE OFFICE continued
Any repayment required by this subsection may in the discretion of the Director of the Department of Family and
Children Services be waived in whole or in part upon a finding by the Director of the Department of Family and Children
Services that such repayment would deprive such person his spouse parent or child of shelter or subsistence needed to en
able such person spouse parent or child to maintain
391
a minimum standard of health and wellbeing Acts 1965 pp 385
This error was apparently the direct result of a change in operating procedure on check issuance in which the Department
eliminated essential controls over input to the Data Processing Section These controls were eliminated over the written pro
test of the Departments Fiscal Officer Mr Henry Jackson which protest was documented with instances of substantial
blunders which can occur when adequate controls are not maintained over computer input The responsibility for implementa
tion of the change in procedure was removed from the Fiscal Officer and assigned to personnel attached to the office of the
Director of the Department All of the directives establishing the procedures and setting deadlines came from that office
The Department of Family and Children Services changed their procedures on March 13 1970 whereby control procedures
were established over input data into the computer Further controls were instituted on June 1 1970 whereby visual devices
are used to test check the validity of benefit payments
These procedural changes appear to establish adequate internal control over both input and output data
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
YOUTH DEVELOPMENT CENTERS
In the period under review the Department of Family and Children Services received from the Governors Emergency Fund
and in turn transferred to Forsyth County Commissioners of Roads and Revenues 5000000 to be used in the construction of
a youth detention center Upon examination of the file it was determined that the youth detention center had not been con
structed
A copy of the contract and correspondence pertaining to the youth development center is as follows
As an addition to the agreement entered into on the 15th day of July 1970 between the GEORGIA DEPARTMENT OF FAMILY AND
CHILDREN SERVICES andor THE DIVISION FOR CHILDREN AND YOUTH referred to as the Department and the COMMISSIONERS OF ROADS
AND REVENUES OF FORSYTH COUNTY referred to as Forsyth County relative to the 5000000 made available by the Governor to
assist Forsyth County in the construction of a facility for the care and detention of youth under eighteen 18 years of age
Forsyth County as grantee does hereby further agree
To be fully responsible for the accountability and expenditure of the funds in accordance with the terms of the agree
ment to maintain the necessary financial records to show the purposes for which the funds were spent to permit inspection
and audit of such records and to be financially responsible for any audit exceptions related thereto
Upon affixation of my hand and seal on this the 8th day of Sept 1970 this document shall become and be made a part of
the aforementioned agreement entered into between said parties
COMMISSIONERS OF ROADS AND REVENUES OF FORSYTH
COUNTY GEORGIA
By L B Munda signed
Chairman
ATTEST
Joy Clark12
GENERAL COMMENTS
AUDIT FINDINGS continued
FAMILY AND CHILDREN SERVICES DEPARTMENT OF continued
YOUTH DEVELOPMENT CENTERS continued
August 30 1971
Mr L B Munda
Chairman
Board of Commissioners
Forsyth County
Cumming Georgia 30130
Dear Mr Munda
Thank you very much for the time you gave to Mr Aycock and to
me on the occasion of our visit last Friday afternoon I
appreciate the fact that you have serious problems and hope that
you will soon find the necessary solutions
This letter will confirm the understandings which we had with you
concerning the status of a 50000 fund which was allotted to
Forsyth County for the construction of a modern detention center
1 We have agreed to withhold any further action in this
matter until October 1 1971 during which time you have agreed
to restore the fund from current tax revenues and to reestablish
it in a special bank account
2 We will discuss the future of this fund with you imme
diately following the date of October 1 1971 and you understand
that we have made no commitment beyond that date
3 You are to secure a copy of the architectural plans in
cluding working drawings and forward these to this office for
our study and review prior to further discussion of this project
in October
I am enclosing a copy of the contract which we discussed on Friday
afternoon You will please note that Forsyth County was obligated
to complete construction of the facility Not later than June 30
1971 Further please note that by contract rider executed by
yourself on September 8 1970 you agreed to be fully responsible
for the accountability and expenditure of funds which were trans
mitted to you by the Georgia Department of Family and children
Services
Thanking you again for our visit with you and with kindest regards
Sincerely yours
Eugene W Owen
Assistant State Director
for Administration
DWOhc
Enclosure
cc Mr Robert R
Aycock
Jim Parham
Roy P Otwell
of 5000000 due from the Commissioners of Roads and Revenues of Forsyth County has
Mr T M
be Mr
Accounts receivable in the amount
been provided for on the Balance Sheet
State budget law requires that all unobligated State funds become surplus at the end of each fiscal year The fact that
a detention center had not been constructed nor had the funds been obligated for the construction of a center by the Commis
sioners of Roads and Revenues of Forsyth County at June 30 1971 makes it apparent that these funds were not obligated at
June 30 1971GENERAL COMMENTS
13
AUDIT FINDINGS continued
HIGHWAY DEPARTMENT OF GEORGIA STATE
FINES AND FORFEITURES RECEIPTS
The State Highway Department of Georgia transferred on October 17 1969 their file on an examination of the truck weigh
ing fines and bond forfeitures cases to the Attorney General for his review and to conduct any further investigation he may
consider necessary
DEFICIENCY JUDGMENTS
In the purchase of land for rightofway litigation resulted in numerous instances Several of these legal actions re
sulted in decisions awarding the State Highway Department of Georgia judgments for amounts paid in excess of the value as
finally determined by the courts At the time of the audit uncollected deficiency judgments amounted to 12669894
REIMBURSEMENT OF UTILITIES FOR ADJUSTING THEIR FACILITIES
The Utility Audit section of the State Highway Department of Georgia currently is examining contracts with utility com
panies to determine to what extent such contracts conflict with Attorney Generals opinions and to determine the amount of
payments due on these contracts or refunds due the State Highway Department of Georgia
Correspondence concerning the status of these examinations is shown in the Appendix of unit report
HISTORICAL COMMISSION GEORGIA
improper expenditures in the amount of 31480 were reported in the year ended June 30 1968 and 954 in the year ended
June 30 1970 Refunds to the Georgia Historical Commission amounted to 705 in the year ended June 30 1969 and 1000 in
the year ended June 30 1971 leaving 30729 uncollected as of June 30 1971 These uncollected funds are summarized as
fo1lows
Kelso William
King Bruce M
Various Telephone Companies
Moving Personal Furniture
Storage and Moving Personal Furniture
State Tax
58 00
239 75
9 54
307 29
INDUSTRY AND TRADE DEPARTMENT OF
Account receivable in the amount of 4453 has been provided for on the Balance Sheet for salary overpayment This
account has been turned over to the Attorney General for collection The 4453 was collected after completion of the audit
JUDICIAL
STATE LIBRARY
Miss Kerry A Wanek resigned from the State Department of Labor on November 15 1970 and was paid for 44 hours annual
leave through one half of November 23 1970 Miss Wanek was appointed into the State Library November 16 1970 and was paid
24625 for 15 days
The Attorney General has ruled that the word resignation as used in the State Merit System means resignation from State
employment and that a State employee who resigns from one job to accept another job with the State is not eligible to claim
payment for accumulative leave
Therefore Miss Wanek should refund salary overpayment of 12313 and 44 hours of annual leave should be restored to her
credit
LABOR DEPARTMENT OF
DIVISION OF ADMINISTRATION AND INSPECTION
The Department of Labor Division of Administration and Inspection is the revenue collecting agency for license fees
for private employment agencies as provided by law
In the fiscal year ended June 30 1971 2100000 was collected from private employment agencies which with the cash
balance of 1050000 on hand at July 1 1970 made a total of 3150000 due to the state Treasury Of the 3150000 due14
GENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
DIVISION OF ADMINISTRATION AND INSPECTION continued
to the State Treasury 2310000 was remitted in the period under review which left a balance of 840000 due to the
State Treasury at June 30 1971
In the period under review remittances were not made promptly to the State Treasury Attention is called to Georgia
Code Section 40423 which provides as follows
40423 Revenue collections paid to general funds promptly All departments agencies and budget
units charged with the duty of collecting taxes fees assessments or other moneys the collection of which
is imposed by law shall pay all revenues collected by them into the State Treasury on a monthly basis on
or before the fifteenth day of each month for the immediately preceding months collections according to
such rules and regulations as may be prescribed by the Budget Bureau No allotment of funds shall be made
to any budget unit which has failed to fully comply with this section
The failure of the Department of Labor to transfer the revenues collected promptly is in violation of the above statute
MINERAL LEASING COMMISSION
The Mineral Leasing Commission as a revenue collecting agency collected 695392 in the period under review which
added to a cash balance of 25573 on hand July 1 1970 made a total of 720965 due to the State Treasury No funds were
transferred to the State Treasury in the period under review
Attention is called to Georgia Code Section 40423 which provides as follow
40423 Revenue collections paid to general funds promptly All departments agencies and budget
units charged with the duty of collecting taxes fees assessments or other moneys the collection of which
is imposed by law shall pay all revenues collected by them into the State Treasury on a monthly basis on
or before the fifteenth day of each month for the immediately preceding months collections according to
such rules and regulations as may be prescribed by the Budget Bureau No allotment of funds shall be made
to any budget unit which has failed to fully comply with this section
PHARMACY GEORGIA STATE BOARD OF
In the period under review a duplicate payment in the amount of 7 300 was made to the John H Harland Company and over
payments totaling 119 were made to employees for travel expenses Refunds should be secured for these items An account
receivable is reflected on the balance sheet in the amount of 7419
In the fiscal year ended June 30 1971 the Georgia State Board of Pharmacy Drug Inspection Division had no revenue
collection receipts There was a balance of 110725 on hand July 1 1970 and this amount was still on hand at June 30
1971 These funds are due to the State Treasury
Attention is called to Georgia Code Section 40423 which provides as follows
40423 Revenue collections paid to general funds promptly All departments agencies and budget
units charged with the duty of collecting taxes fees assessments or other moneys the collection of which
is imposed by law shall pay all revenues collected by them into the State Treasury on a monthly basis on
or before the fifteenth day of each month for the immediately preceding months collections according to
such rules and regulations as may be prescribed by the Budget Bureau No allotment of funds shall be made
to any budget unit which has failed to fully comply with this section
PROPERTIES CONTROL COMMISSION STATE
In the period under review receipts of monies for rental on State property were received direct by the State Treasury
and no record was maintained to determine that all monies due were received This examination included a review of all
leases and revenue from each lease located by the examiner was accounted for
The State Properties Control Commission now has two full time employees and work is in progress to establish files on
all State property in custody of the Commission Ledger cards are being prepared on all current leases in force and pay
ments for rent received on leases are being recorded on each ledger card as received
Mr Dock Davis Director of the State Properties Control Commission began work on June 7 1971 There was no mention
made in the transcripts of the meetings of the State Properties Control Commission of Mr Davis being approved for employment
by the members of the State Properties Control Commission Previous employees of the Commission have been formally approved
by the members of the State Properties Control CommissionznBUHnaaHmsiBaMiaoBBan
GENERAL COMMENTS
15
AUDIT FINDINGS continued
PUBLIC HEALTH
GEORGIA REGIONAL HOSPITAL AT ATLANTA
The following was a payroll exception taken by the State Personnel Board
POSITION
ALLOCATED TO
POSITION
APPOINTED TO
DATE OF
APPOINTMENT
DATE OF
APPROVAL BY
PERSONNEL BOARD
Licensed Practical Nurse I
1161971
4131971
NAME
Herman Elizabeth staff Nurse II
PUBLIC HEALTH
GEORGIA REGIONAL HOSPITAL AT AUGUSTA
The following was a payroll exception taken by the State Personnel Board
M Lois Wilson was a provisional appointment on September 21 1970 According to the records of the State Personnel
Board this provisional appointment expired March 10 1971
PUBLIC HEALTH
MENTAL HEALTH INSTITUTE GEORGIA
In checking the petty cash funds of the McWilliam Welfare Fund a 1660 shortage was discovered This shortage is car
ried as part of the cash balance of the McWilliams Welfare Fund and restitution should be made to this fund immediately
PUBLIC HEALTH
RETARDATION CENTER GEORGIA
The following list of payroll exceptions were taken by the State Personnel Board

NAME
Beasley Carol D
Broome Joe
Brown Juanita W
Hudson Ruth B
POSITION
ALLOCATED TO
POSITION
APPOINTED TO
Regular Therapist I
Provisional
Therapist I
Utility Worker I utility Worker II
431749 Attendant I 431522 Attendant I
Attendant II Attendant I
DATE OF
APPOINTMENT
521971
2151971
10291970
2161971
DATE OF
APPROVAL BY
PERSONNEL BOARD
621971
311971
1161970
311971
PUBLIC HEALTH
WATER QUALITY CONTROL BOARD
The Water Quality Control Board ended the fiscal year on June 30 1971 with a deficit of 88664 This deficit was due
to the fact that current year funds were lapsed in the amount of 5614206 The funds lapsed should have been reduced in
the amount of 88664 then no deficit would have occurred The expenditures of the Water Quality Control Board were well
within the limits of their approved budget
PUBLIC SAFETY DEPARTMENT OF
The following list of payroll exceptions were taken by the State Personnel Board
NAME
Angel Ronnie Eugene
Braswell Thomas J
Calloway C A
Glass Debbie R
Honea William D
Nesbit Elizabeth J
Newman Marion Fred
Oxford Ann
Parker Mary Etta
Raulerson J H
Sims G L
Singleton Sylvester
Suddath Lillian S
West Victor Herbert
POSITION
ALLOCATED TO
GBI District
Supervisor
Corporal
GBI Agent
Typist I
Sergeant
Utility Clerk
Sergeant
Utility Clerk
Not Allocated
Sergeant
Lieutenant
Fingerprint
Technician II
Utility Clerk
Not Allocated
POSITION
APPOINTED TO
GBI Agent
Sergeant
GBI District Supervisor
Utility Clerk
Corporal
Typist I
Lieutenant
Typist I
Stenographer III
Trooper
GBI District Supervisor
Fingerprint Technician I
Clerk I
Corporal
DATE OF
APPOINTMENT
811970
8151970
10161970
10151970
10151970
10161970
9151970
981970
811970
7151970
10151970
9211970
541970
8151970
DATE OF
APPROVAL BY
PERSONNEL BOARD
911970
111971
111971
111971
111971
111971
211971
1011970
8151970
911970
211971
1011970
10101970
911970
It was noted during the course of this examination that the Department of Public Safety is operating the Police Academy
Cafeteria on a day to day agreementGENERAL COMMENTS
AUDIT FINDINGS continued
PURCHASES SUPERVISOR OF
In the period under review the Supervisor of Purchases collected 1335603 interest on time deposits and this amount
remained on hand at June 30 1971 The interest was earned on funds for Workmens Compensation payments
The revenue of 1335603 was deposited in the bank account of the Supervisor of Purchases in November 1970 and February
and June 1971 The Supervisor of Purchases was under the impression that interest earned on time deposits was to remain on
hand to defray the costs of Workmens Compensation payments Act of the General Assembly approved March 20 1970 which pro
vided for State appropriation to finance payment of Workmens Compensation claims did not provide for retention of interest
earned Therefore the Supervisor of Purchases has been in violation of the Statute quoted below since December 15 1970
40423 Revenue collections paid to general funds promptly All departments agencies and budget
units charged with the duty of collecting taxes fees assessments or other moneys the collection of which
is imposed by law shall pay all revenues collected by them into the State Treasury on a monthly basis on
or before the fifteenth day of each month for the immediately preceding months collections according to
such rules and regulations as may be prescribed by the Budget Bureau No allotment of funds shall be made
to any budget unit which has failed to fully comply with this section
REVENUE DEPARTMENT OF
During the course of the examination it was noted that although income tax refunds were running well ahead of the pre
vious year in total the refunds for the month of June 1971 were below those of June 1970 The refunds for the month of
June 1970 were 575314141 while refunds for June 1971 were 153601580 Upon closer review it was noted that only
one requisition was made for income tax refunds during the month of June 1971 Normally several requisitions for refunds
are made during a month Refunds for the month of July 1971 were 572776437 as compared with refunds of 352722891
for the month of July 1970 The first three requisitions for refunds in the month of July 1971 dated July 1st and July
2nd totaled 454747235
Included in the Revenue Collections Fund cash balance at June 30 1970 was 61081567 in returned checks on the Jim
Clay Tobacco Company for the purchase of cigarette stamps This company was bonded under a cigar and cigarette distributors
bond in the amount of 65000000 by the Travelers Indemnity Company This claim was settled by the Tax Settlement and
Compromise Board for 60000000 in the period under review
SECRETARY OF STATE
Our examination revealed some errors in recording revenues and disbursements however some improvement was noted over
the prior year Certain recommendations have been made to further improve the books and records and these recommendations
should receive immediate attention so that financial operations will be reflected more accurately in the future
Our examination included reviewing the personnel records The review of these records indicated that errors had been
made in maintaining records of annual leave and sick leave earned and taken by employees Procedures should be initiated
immediately that will insure the accurate recording of annual leave and sick leave earned and taken by employees
TY COBB BASEBALL MEMORIAL COMMISSION
The bond of Mr L Roberts Greer SecretaryTreasurer of the Commission has expired It is recommended that bond for
Mr Greer be secured immediately HUH MMIIUBMQaraBMBHWMBraW

STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1971
19
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Real Estate Transfer 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
Industrial Loan Company 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
Grants from U S Government
Highways
Education
Public Assistance and Relief
Health
Agricultural and Natural Resources Development Other
Total Grants from U S Government
Grants from Counties and Cities
Public Assistance and Relief
Agricultural and Natural Resources Development Other
Highways
Total Grants from Counties and Cities
Donations for Operations
Education
Health Hospitals
Public Assistance and Relief
Agricultural and Natural Resources Development Other
Total Donations for Operations
Rents on Investment Properties
State Railroad
Other
Total Rents on Investment Properties
Interest
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Government
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
Total State Revenue Receipts
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
328219667 21 71
100686628 06 22
4161378 00 01
434192433 28 95
1121766 00 00
26504078580 1681 5775
16719070575 1060 3643
2972411046 188 648
2887689488 183 629
427123858 27 93
5007606129 318 1091
37192143604 2359 8104
2400822577 152 523
111818312 07 24
189244580 12 41
3326072822 211 725
88890550 06 19
279746107 18 61
19546125 01 04
338855892 21 74
367103692 23 80
30399191 02 07
11466228
99742471228
51140156645
930711305
3700000
52417
316676
3490570
75596 63
1116603 215275 06 83
1331878 89
8833565 73
1066867 44
498314265
704484264
418294580
106800134
1277040621
962932534
455360344
157675455
170902133
4751804330
01
6325
3243
7075403 77 45
975127 00 06
1256582 28 08
59
00
00
00
00
00
07 01
08
56
07
32
45
26
07
81
61
29
10
11
302
10000
02
87707581 61 556 1911
123433162 16 783 2689
173659127 08 1101 3784
105637206 76 670 2302
20964488 84 133 457
11143
154
21
27
202
01
00
00
01
02
24
05
193
23
109
154
91
23
278
210
99
34
37
1035
Note 1970 Population 4589575
3STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1971
Education Grammar High Schools
Education College
Public Roads
Pensions and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural Resources Development
Military and Police
Judiciary
Assessment and Collection Revenue
All Other Agencies
State Revenue Collections Unfunded
Treasury Funding and Custody Accounts
Excess of Funds Available over Allotments
Carryover from Prior Years
Transfers from Reserves and Surplus
PERCENTAGE
TO TOTAL
3399
1089
1616
1516
1595
180
205
115
38
207
402
08
368
722

11
PER
CAPITA TOTAL
116 80 536071167 79
37 43 171784542 02
55 53 254849682 45
52 07 238987750 69
54 81 251554831 00
6 20 28455157 59
7 05 32356839 37
3 95 18150609 54
1 31 6010381 94
7 09 32553267 56
13 80 63342249 66
26 1213689 38
1263 5796852664
2482 11391197310
34359 157695934377
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575MMaHHBHHHTCnHHaaHBnm

STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1971
21
STATE
APPROPRIATION
PROM TAXES
FEES ETC
42029209156
16307231439
15462623735
5598908275
13901244594
2553958474
2502868908
1699767347
606980725
1696994700
4756607334
GRANTS FROM FROM COUNTIES
U S GOVT 10 CITIES
115984614 00
7448548 06 00
87707581 61 125658228
173659127 08 707540377
105637206 76 00
1989283 99 00
5979619 31 97512700
1241915 43 00
00 00
196815 51 00
11556854 60 00
AGENCY EARNINGS OTHER AGENCY REVENUE
1869590 33 2075128 20
2465142 59 1201463 02
12770406 21 1511125 00
3112631 42 848494 33
11297571 63 4392393 33
1496009 61 569720 75
755949 64 382545 66
53433 95 142413 31
42200 00 101625 31
4534179 00 77 440472 15826977 314858 73 78 05
1213689 38
5796852664
111391197310
107116394687 51140156645 930711305 3839711515 5331039775

o STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1971
PERCENTAGE PER
OBJECT TOTAL TO TOTAL CAPITA
BUDGET FUND
Personal Services
Salaries and Wages 22577897534 1432 4919
Employers Contributions for
FICA 946357648 60 206
Retirement 1550085970 98 338
Health Insurance 546634672 35 119
Group Insurance 1245052 00 00
Total Personal Services 25622220876 1625 5582
Operating Expenses Trave1 5 819646183 52 179
Motor Vehicle Expenses 565350799 36 123
Motor Vehicle Equipment Purchases 329724557 21 72
Supplies and Materials 3191519300 202 695
Repairs and Maintenance 359485589 23 78
Communications 290832753 18 63
Power Water and Natural Gas 377641920 24 82
Publications Publicity and Printing 281923159 18 61
Rents 684729902 43 149
Insurance and Bonding 44180571 03 10
Workmens Compensation and Indemnities 41509649 03 09
Direct Benefits Medical Care and Public Assistance 1431362831 91 312
Tuition and Scholarships 52227121 03 11
Grants to Counties Cities and Civil Divisions 1351827469 86 295
Charges or Assessments by Other State Agencies 151208316 10 33
Equipment Purchases 553428379 35 121
Other Operating Expenses 253348340 16 55
Extraordinary Expenditures 409553871 26 89
Other Contractual Expense 1427601771 90 311
Per Diem and Fees 2054251160 130 448 3196
Total Operating Expenses 14671353640 9 30
Capital Outlay
Personal Services
Salaries and Wages 6164323 00 01
Other Costs
Travel 404810 00 00
Motor Vehicle Expenses 8660 00 00
Supplies and Materials 39409408 03 09
Repairs and Maintenance 192082542 12 42
Publications Publicity and Printing 634851 00 00
Rents 3924495 00 01
Grants to Counties Cities and Civil Divisions 1863401303 118 406
Equipment Purchases 22436658 01 05
Other Expenditures 62005 00 00
Extraordinary Expenditures 69736000 04 15
Other Contractual Expense 15511505743 984 3380
Per Diem and Fees 10339670 01 02
Total Capital Outlay 17720110468 1123 3861
Authority Lease Rentals 5360313630 340 1168
MMlMHHBBM
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1971
23
OBJECT continued
BUDGET FUND continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Travel
Supplies and Materials
Communications
Publications Publicity and Printing
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Charges or Assessments by Other State Agencies
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Other
Total Governmental Costs
Carryover from Prior Years
Transfers from Reserves Fund Balances and Surplus
Spending Units
Treasury Funding and Custody Accounts
Excess of Funds Available over Expenditures and Allotments
Spending Units
Treasury Funding and Custody Accounts
State Revenue Collections Unfunded
Prior Years Surplus Funds Lapsed
Loans to Counties Collected by Revenue
Department Remitted to State Treasury
to be Reappropriated
TOTAL
10749002
395960
843691
293720
PERCENTAGE
TO TOTAL
PER
CAPITA
01
00
00
00
02
00
00
00
12282373 01 02
2210897 00 01
246259980 16 54
72585 00 00
120612250 08 26
60000 00 00
48027400 03 11
30913689047 1960 6736
143973513 09 31
67839642070 4302 14781
1020177 00 00
3675883 00 01
2501500 00 01
688330261 44 150
78791676 05 17
100101149612 6348 21811
163475148226 10366 35618
13903764988 881 3029
11391197310 722 2482
15168285838 962 3304
5796852664 367 1263
121368938 08 26
1299021115 82 283
29000000 02 06
S 157695934377 10000 s 34359
Note 1970 Population 4589575
vCMMHflMBHHBBHMH

25
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
27
THE UNIVERSITY SYSTEM
JUNE 30 1971
CURRENT ASSETS
Cash in Banks on Hand and Time Deposits
Spending Units and Treasury Funding and
Custody Accounts
State Revenue Collections Fund
Public Trust Funds
Private Trust and Agency Funds
Accounts Receivable
Spending Units
Budget Fund
Public Trust Funds
Total Current Assets
23572837253
73468205
35842688131
748050984 60237047573
23318199378
46863379
23365062757
83602110330
OTHER ASSETS
Spending Units
Budget Fund
1377559462
INVESTMENTS
Public Trust Funds
75733134291
Total Assets
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILI TIES
Spending Units
Budget Fund
Public Trust Funds
Total Current Liabilities
26467061276
346310200
26813371476
RESERVES AND FUND BALANCES
Spending Units Budget Fund
Treasury Funding and Custody Accounts
State Revenue Collections Unfunded
Public Trust Funds
Private Trust and Agency Funds
Total Reserves and Fund Balances
15378928234
2164125413
73468205
111276375601
748050984
129640948437
SURPLUS
Balance July 1 1970
Decrease in Year
Balance June 30 1971
10321533239
6063052069
4258481170
Total Current Liabilities Reserves Fund Balances and Surplus
160712804083
Note
The above Balance Sheet does not include Fixed Assets
See notes to Balance Sheet Public Trust FundsMBM
29
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1971
HHMMaannsHfl
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1971
31
FUNDS AVAILABLE
Transfers into State Treasury
Add Held by Collecting Units at June 30
Deduct Held by Collecting Units at July 1
Retentions by Collecting and Spending Units
Total State Revenue Receipts
100194028926
73468205
194837143 121368938
57623274389
157695934377
CARRYOVER PRIOR YEARS
Transfers from Reserves Fund Balances and Surplus
Spending Units
Treasury Funding and Custody Accounts
13903764988
11391197310
25294962298
REVENUE COLLECTIONS UNFUNDED
Add Held by Collecting Units at July 1
Deduct Held by Collecting Units at June 30
PRIOR YEARS SURPLUS FUNDS LAPSED
194837143
73468205
121368938
1299021115
LOANS TO COUNTIES COLLECTED BY REVENUE DEPARTMENT
REMITTED TO STATE TREASURY TO BE REAPPROPRIATED
EXPENDITURES
29000000
184440286728
PERSONAL SERVICES
OPERATING EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
25622220876
14671353640
17720110468
5360313630
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES AND ALLOTMENTS
Spending Units
Treasury Funding and Custody Accounts
15168285838
5796852664
100101149612
163475148226
20965138502aBHUUaQHHfifiteiUMMIB

STATE REVENUE RECEIPTS34
SUMMARY OF STATE REVENUE RECEIPTS
1971
1970
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Real Estate Transfer 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
Industrial Loan Company 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
Grants from U S Government
Highways
Education
Public Assistance and Relief
Health
Agricultural and Natural Resources Development Other
Total Grants from U S Government
Grants from Counties and Cities
Public Assistance and Relief
Agricultural and Natural Resources Development Other
Highways
Total Grants from Counties and Cities
Donations for Operations
Education
Health Hospitals
Public Assistance and Relief
Agricultural and Natural Resources Development Other
Total Donations for Operations
Rents on Investment Properties
State Railroad
Other
Total Rents on Investment Properties
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Government
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
3282196 67 2937349 06
1006866 28 380950 17
41613 78 43336 07
4341924 33 5593869 54
11217 66 11827 43
265040785 80 269750329 88
167190705 75 156090421 87
29724110 46 27263428 73
28876894 88 27022300 36
4271238 58 3492557 87
50076061 29 42301280 26
371921436 04 345648427 66
24008225 77 21568676 63
1118183 12 1166966 22
1892445 80 1809386 00
33260728 22 32241483 65
888905 50 802405 50
2797461 07 3127795 00
195461 25 164523 25
3388558 92 2755112 82
3671036 92 3341989 28
303991 91 320785 04
114662 28 109617 04
997424712 28 947944819 33
87707581 61 97597641 71
123433162 16 101000194 06
173659127 08 141996856 25
105637206 76 66209152 04
20964488 84 10410381 54
51140156645 41721422560
707540377
97512700
125658228
930711305
3700000
52417
316676
3490570
7559663
593919629
96682700
85688844
776291173
1700000
48820
00
556000
2304820
111660306
21527583
133187889
S 883356573
106686744
120947218
14740968
135688186
819902230
68066661
4983
7044
4182
1068
12770
9629
4553
1576
1709
14265
84264
94580
00134
40621
32534
60344
75455
02133
3449
6514
3178
1189
1993
7260
1731
1225
1537
43792
38383
78256
02695
08767
23688
86669
53968
45739
4751804330 2807981957
Total State Revenue Receipts
157695934377 141126139520HODKanoaBBa
BBHHHimHBHHm
BRBI
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971
35
General Property 1970 Levy
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Public Utilities Digests
On Intangible Digests
General Property Prior Years Levies
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Refunds
Individuals
Returns Additional Tax Interest and Penalties
Refunds
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Farmers Act 1946
Refunds to Retailers Act 1947
Refunds to Water and Air Craft Act 1950
Refunds to Motor Carriers
Refunds to Others
Sales Alcoholic Beverages Stamps
Sales Beer
Refunds
Sales Wine
Refunds
Collecting Fees Retained at Source
Sales Cigar and Cigarette
Refunds
Collecting Fees Retained at Source
Sales 3 Sales and Use
Refunds
Interest Penalties
Collecting Fees Retained at Source
Sales Insurance Premiums
Excess Agents Tax
Sales Industrial Loan Company Tax
Business License Alcoholic Beverages
Distillers
Retailers
Wholesalers
Business License Beer
Retailers
Wholesalers
289966615
11908229 13029653 268957 3 1 15173454 00686628 1944492 417804574
11859715
381 873307 313572 13046213 78267 13124480
2022453 116166 2138619
4 34193354 921 434192433 1121766
8461911591
293098854
3162722038
199054165
2973973072
80768529
16674490877
4357634508
8168812737
18335265843
4862577146
1306550
146335533
36035984848
46800783
133007566
1069951973
2385582307
15240270
2147500
20000000
3900000
26504078580
16880630330
142499387
29944165
120176998
70069980
79488618
4379381 167190705 75
29724110 46
2916298578
28609090 415567751 28876894 88
1265250
12821357 4271238 58
18811250
3700000
5007606129
37192143604
2400822577
111818312
26047500
22511250DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971
TAXES continued
Business License wine
Retailers
Wholesalers
Business License Commercial
Fishing Canning
Fish Dealers
Business License Spear Fishing
Business License Fur Trappers Dealers
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 Wholesalers
Business License Cigar and cigarette Manufacturers Representatives
Business License Industrial Loan Companies
Business License Private Employment Agencies
Business License For Sale of Checks and Money Orders
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by County Tax Collectors
NonBusiness License Title Registrations
Fees Retained by Tag Agents
NonBusiness License Motor Boat Registration
NonBusiness License Auto Drivers
NonBusiness License Hunting Fishing
Net to State
Collecting Fees Retained at Source
Corporation Franchise
Domestic and Foreign
Refunds
Unemployment Compensation Penalties Interest
FINES FORFEITS
Cigar and Cigarette
Liquor Wine Beer
Feed Penalties
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Aging State Commission on
Agriculture Department of
Arts Georgia Commission on the
Comptroller General
Conservation Commissioner of
Corrections State Board of
Defense Department of
Education Department of for Elementary and Secondary Act of 1965
1945500
1300000
5652905
605000
iL
3145259446
34365776
146447600
75640175
13250375
314741067
24114825
367682793
579101
4737906
7184472
7000
18469813
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Handicapped Training
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
for Educations Professions Development Act
for National Defense Education Act
for Lunch Program
for Vocational Funds
for Civil Defense
for Library Funds
for Highway Safety
for Educational Improvement for the
for Equal Educational Opportunities
for Work Incentive Program
for Office of Economic Opportunity
for Vocational Rehabilitation
for Drug Use and Abuse Project
Education Georgia Higher Education Facilities Commission
Education Georgia Science and Technology Commission
Education Georgia State Scholarship Commission
Education Georgia Technical Services Program
Education Regents of the University System of Georgia
Executive Department Bureau of State Planning and Community Affairs
Executive Department Office of the Coordinator of Highway Safety
3245500
6257905
16125
198300
284000
62169800
145000
27905100
2102100
1075000
212000
34650000
2100000
325000
3326072822
88890550
19546125
279746107
338855892
367103692
11466228
30399191
99742471228
290
796
75
345
3021
347
217
46643
673
1375
27369
16823
49
1172
609
03400
64822
37700
33105
09961
62285
28711
75958
96108
44993
57853
41627
23568
89821
47324
131
44
9
1742
19297
41
78
13
70
14
7272
10720
89
22219
33032
45286
46510
42171
94940
64000
00000
67461
19402
03943
14851
14943DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971

GRANTS FROM U S GOVERNMENT continued
Family and Children Services Department of Public Assistance
Child Welfare
Family and Children Services Department of Youth Development Centers
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Highway Department for Primary Roads
Highway Department for Secondary Roads
Highway Department for Planning Survey
Highway Department for Urban Highways
Highway Department for Interstate Highways
Highway Department for Appalachian Highway
Highway Department Other
Historical Commission Georgia
Labor Department of for Employment Security Administration
Pardons and Paroles State Board of
Parks Department of State
Probation State Board of
Public Health Department of for Childrens Bureau
Public Health Department of for Public Health Services
Public Health Department of for Other
Public Health Department of for Battey State Hospital
Public Health Department of for Central State Hospital
Public Health Department of for Georgia Mental Health Institute
Public Health Department of for Georgia Retardation Center
for Gracewood State School and Hospital
for Medical Assistance Program
for Medical Facilities Construction
for Water Quality Control
Public Health Department of
Public Health Department of
Public Health Department of
Public Health Department of
Public Safety Department of
Revenue Department of
Veterans Service Department of
Total Grants from u S Government
GRANTS FROM COUNTIES AND CITIES
Family and children Services Department of Participation
Public Assistance
Forestry Commission Georgia
Game and Fish Commission State
Highway Department of Georgia State
Mines Mining and Geology Department of
Total Grants from Counties and cities
DONATIONS FOR OPERATIONS
Arts Georgia Commission on the
Family and children Services Department of
Game and Fish Commission State
Higher Education Assistance Committee Georgia
Public Health Department of Battey State Hospital
Ty Cobb Baseball Memorial Commission
Warm Springs Memorial Commission Franklin D Roosevelt
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Air Rights Whitehall to Spring
Calhoun BPOE
Chattanooga Property
Easements and Sundry Rents
Henry Grady Hotel Land in Atlanta
Plantation Pipe Line Company
Rome Farmers Market
State Farmers Market Building and Shed Pelham
TVA
Southern Railroad Inman Yards Property
Union Station Property
Western and Atlantic Railroad Property
Western and Atlantic Railroad Calhoun
Total Rents on Investment Properties
INTEREST EARNED
Education Department of
Georgia Higher Education Assistance Committee
Georgia State Scholarship Commission
Highway Department of Georgia State
157370
1577
15
1049
1097
10564
7431
275
4439
62819
1848
329
14
14525
4
195
59
3732
2242
451
214
144
103
47
275
94057
4146
221
1024
24
1763
57293
04623
16270
21772
49106
04990
60564
25697
28208
60841
41261
36600
41595
38756
87000
06418
74491
48063
19369
34178
09723
89574
46218
40644
25858
57157
87992
61900
62832
14999
16659
51140156645
707540377
95725200
800000
125658228
987500
930711305
2500000
316676
985000
3700000
52417
5120
450
7559663
3750000
50000
11078581
60906
4350000
5000
390000
55000
600000
230000
854096
111660306
104000
133187889
3837404
500000
3000079
476330267DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971
INTEREST EARNED continued
Pardons and Paroles State Board of
Personnel Board State
Purchases Supervisor of
Regents of the University System of Georgia
Treasury State
Interest Earned
Dividends on Railroad and Telegraph Stocks
Ty Cobb Baseball Memorial Commission
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System
Purchases Supervisor of Workmens Compensation Trust Fund
State Employees Assurance Department
Teachers Retirement System
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENT SERVICES
Aging State Commission on
Air Transportation Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Executive Department Bureau of State Planning and Community Affairs
Family and Children Services Department of Benefits and
Administrative Fund
Industry and Trade Department of
Judicial
Supreme and Appeal Court Fees
Law Department of
Labor Department of Employment Security Agency
Library State Sales Acts Court Reports
Personnel Board State
Real Estate Investment Board Georgia
Revenue Department of
Secretary of State
Treasury State
Total Earnings General Government Services
EARNINGS PROTECTION SERVICES
Building Safety Fire Prevention Fees
Cemetery Fees
Election Qualifying Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Industrial Loan Companies Regulatory Fees
Notary Public Fees
Polygraph Fees
Assessments on Insurers for Workmens Compensation Board
Corporation Registration Fees
B and L Association Filing Examining Fees
Charter Issuing Fees
Securities Issurers 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
Defense Department of
Public Safety Department of
Warm Air Heating Contractors Fees
Plumbing Fees
Trade Mark Registration Fees
Warehouse Licenses and Inspection
Used Parts and Used Car Dealers Examining Fees
Oversized Overweight and Overlength Vehicle Permits
Billboard Permits Outdoor Advertising
Total Earnings Protection Services
55070
7231761
1335603
7056103
383106108
242620
281189
380369
883356573
36382125
10974335
5469000
53861284
106686744
79183
12192149
5000
1022280
982945
1184301
64298230
29324558
178478
3500000
6101111
4220000
147948435
1128299
171472471
772278
45349890
6343960
2210697
498314265
20143270
275000
60000
59187366
1083800
28000500
330000
3680600
274000
76257753
26587695
2500
32517880
33495087
523700
1111500
4110995
7087800
703500
26561269
63443300
84936180
2647537
881984
169649262
2300954
13246800
858881
225000
6944001
36212750
1143400
704484264raHH9BHSra8EIBa8HinaHHnBHHnHBBBH9i

DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971
39
511
EARNINGS HEALTH 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
Nursing Home Fees
Osteopaths Examining Fees
Hearing Aid Fees
Pharmacists Examining Fees
Physical Therapy Examining Fees
Public Health Department of
Public Health Medical Assistance Program
Public Health Georgia Mental Health Institute
Public Health Georgia Retardation Center
Public Health Water Quality Control Board
Psychologists Examining Fees
Pest Control Examining Fees
Sanitation Examining Fees
Total Earnings Health Services
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Altamaha River Basin Commission
Farmers Markets Rents
Forestry Examining Fees
Insecticides and Miscellaneous Fees
Egg Inspection Fees
Mineral Leasing Commission
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Surface Mined Land Use Board Georgia
Total Earnings Development Services
EARNINGS HIGHWAY SERVICES
Highway Department of Georgia State Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
Family and Children Services Department of Factory for the Blind
Public Health Atlanta Regional Hospital
Public Health Augusta Regional Hospital
Public Health Battey state Hospital
Public Health Central State Hospital
Public Health Gracewood State School and Hospital
Public Health Savannah Regional Hospital
Public Health Southwestern State Hospital
Total Earnings Hospital Services
EARNINGS CORRECTIONS SERVICES
Tattnall Prison and Branches
Farm and Other
Road Construction
Work Release Program
Youth Development Centers
Total Earnings Corrections Services
208
7
28
89
58
1
1
53
38
27
125
100
10
11
9
65
3
1647
1019
371
241
23
3
33
1
00200
23000
50000
26066
71501
52000
51000
27632
79800
18470
11050
51200
23000
90000
51600
24250
83550
59000
82002
13898
09937
99799
12500
57500
86425
39200
418294580
3098310
884000
18429605
332450
5830987
170541
695392
850500
62538486
11029863
1115000
1825000
106800134
1277040621
1631
310
130
557
4207
2533
18
241
36229
28898
06368
55972
43150
43674
01983
16260
962932534
43819132
79451700
8074494
26330129
157675455DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1971
EARNINGS EDUCATIONAL SERVICES
Librarians Examining Fees
Education State Department of
Georgia State Scholarship Commission
Georgia Technical Services Program
Regents of the University System of Georgia
State Medical Education Board
Total Earnings Educational Services
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission Franklin D Roosevelt
Parks Department of State
Recreation Fees
Recreation Commission Georgia
Total Earnings Recreational Services
11000
186979183
8322740
497125
246017134
13533162
455360344
18003463
152795470
26500
76700
170902133
Total State Revenue Receipts
immiinnBiMB
DISTRIBUTION OF STATE REVENUE RECEIPTS
MaiIBHHHBUmiB
42
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking state Department of
Capitol Square Improvement Committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia Commission
for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development Commission
Mines Mining and Geology Department of
North Georgia Mountains Commission
Ocean Science Center of the Atlantic Commission
Parks Department of State
Soil and Water Conservation Committee State
Stone Mountain Memorial Committee
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance Committee Georgia
Higher Education Facilities Commission Georgia
Medical Education Board State
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Technical Services Program Georgia
Employees Retirement System
Administration Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors office
Office of the Coordinator of Highway Safety
Family and Children Services Department of
Benefits and Administrative Funds
Confederate Soldiers Home
Factory for the Blind
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 Administration
Pharmacy Georgia State Board of
Probation State Board of
Properties Control Commission State
Public Health
Public Health Department of
Authority Lease Rentals
Battey State Hospital
Central State Hospital
1971
35623783
1193859691
29023349
20338700
125457280
79142900
302941887
206263105
103098230
3794000
6
3059
590
9123
5400
120
397
256
616
199
601
6401
452
73
114
17149
1651
71200
59961
40426
59958
94799
39400
00000
20000
44367
82000
57963
06083
36900
34500
71400
54926
65337
53809154143
11550911
82844500
7864000
21950000
249421667
17031097380
11075984
118768778
71211284
30481827
36382125
5469000
41193250
1291979109
71391399
18401638
21306918496
2684000
174436229
860355240
432500000
1191701303
1351700000
24704379442
49932395
520351400
55872500
72899000
362785900
14656425
39210200
1642658691
104986900
1823785
71763
125557419
178704232
21054800
201620249
3614700
2617350712
567850000
434780212
3889895224Egnira8BBaBaHBKHHnBBHn88HBfl
SUMMARY OF STATE REVENUE DISTRIBUTION
43
DISTRIBUTION FOR OPERATIONS continued
Public Health continued
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
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
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service
Board
State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Department of
Banking State Department of
Comptroller General
Conservation t
Game and Fish Commission State
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Education
Education Department of
Medical Education Board State
State Scholarship Commission Georgia
Highway Department of Georgia State
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Mineral Leasing Commission
Public Health
Public Health Department of
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
Total Distribution of Unfunded Collections
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Conservation
Chattahoochee River Basin Georgia Commission
for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Soil and Water Conservation Committee State
Surface Mined Land use Board Georgia
Corrections State Board of
Defense Department of
1971
5 28622298
3 58020368
1 83725783
13 02028754
131 51745555
5 94687992
6 13788755
6 81034643
5 72775160 77414594
16 64136948 74923100
1 32679980 772278 11294400
31 72127652
4 32706573 16371200 286309
3 75230334
1 42401424 18384282 72840337
h 647 39669076
11817430
1126018
31321
30612416
453413
40000
451305 776434 1599106
2472986 5874682 23110 4975
210000
4349613 695392
118590
41404000 190950 1335603
61711825 22929727
1 21368938
761858
23226597
4034046
146473
82137
2227791
711339
365
22128
64420
262000
11287589
1945208
929119
14982805
815913
386257
16319107
3107789
rinuBBMB
I SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS continued
Education
Education Department of
Educational Improvement Council Georgia
Medical Education Board State
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Technical Services Program Georgia
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Governors Emergency Fund
Office of the Coordinator of Highway Safety
Family and Children Services Department of
Benefits and Administrative Funds
Confederate Soldiers Home
Youth Development Centers
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
Pharmacy Georgia State Board of
Probation State Board of
Properties Control Commission State
Public Health
Public Health Department of
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
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
Recreation Commission Georgia
Revenue Department of
Secretary of State
Treasury State Administration Account
Veterans Service
Board
State Department of
Waterways Commission Georgia
Workmens Compensation State Board of
Total Distribution of Prior Years Surplus Funds Lapsed by Spending Units
Loans to Counties Collected by Revenue Department
Remitted to State Treasury to be Reappropriated
Distribution Totals
Treasury Funding and Custody Accounts
Excess of Funds Available over Allotments
Carryover from Prior Years
Transfers from Reserves and Surplus
Total
1971
207335849
953943
19275
129431238
133103
1 1267509
1 75625
1 1860635
1 4212690
1 3168799
1 4058696
1 1162476
163151244
i 1400791
31705574
151112500
1796084
6736801
5884199
2122405
38633
225347
5156
14293798
1891947
212183
299970
4267842
219223
4679552
1154102
83099403
16723228
23124839
45009673
63210783
14898895
24536001
468987
521216
55960038
75899995
33140319
2479150
11133542
1288971
654375
32653
14691603
2066705
358504
244347
2972792
98629
216337
1299021115
29000000
5796852664
11391197310
163290279023
5594344646
157695934377OJflHHBHBHHmBnnHBHI
45
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1971
IBBBIMiHmiiilninnnnnr
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1971
CURRENT ASSETS
Cash on Hand and in Banks
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments
Private Trust Funds
Payroll Withholdings
U S Income Tax
State Income Tax
OASI Under Social Security Law
Superior Court Judges Retirement Fund
Solicitors General Retirement Fund
Advance Rightofway Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Land Registration Assurance Fund
3632727251
2164125413
8025080121
7474851
1404483
4663095
62372895
22650728
11047058
29323503
143582
1411657
13821932785
140491852
Total Assets
13962424637
LIABILITIES RESERVES FUND BALANCE AND SURPLUS
CURRENT LIABILITIES
Undrawn Allotments in State Treasury 1
8025080121
RESERVES AND FUND BALANCE
For Working Reserve
For Private Trust Funds
2164125413
140491852
2304617265
Balance July 1 1970
Decrease in Year
Balance June 30 1971
9227071897
5594344646
3632727251
Total Liabilities Reserves Fund Balance and Surplus
13962424637
1 Includes 1550500 to retire General State Bonds outstanding and past dueSTATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1971
47
SURPLUS JULY 1 1970
Per Audit Report
ADD
Excess of Funds Available over Allotments
9227071897
5796852664
15023924561
DEDUCT
1970 Surplus Carried Over
Credited to Working Reserve Fund
SURPLUS JUNE 30 1971 To Balance Sheet
9227071897
2164125413 11391197310
3632727251
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1971
FUNDS AVAILABLE
Revenue Remitted to State Treasury
By Collecting Units Net
100194028926
CARRY OVER FROM PRIOR YEAR
Prior Year Surplus Carry Over
Transfer from Working Reserve
9227071897
2164125413
11391197310
EXPENDITURES
111585226236
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1971
Less Current Year Funds Lapsed
Loans to Counties for Tax Reevaluation
Reappropriated to Revenue Department by
General Appropriations Act
Net Appropriation Fiscal Year Ended
June 30 1971
Less Prior Year Surplus Funds Lapsed
Loans to Counties for Tax Reevaluation
Collected by Revenue Department Remitted
to State Treasury to be Reappropriated
Net Allotments to Spending Units
Excess of Funds Available over Allotments
108805213073
1717818386
107087394687
29000000
1299021115
107116394687
29000000 1328021115
105788373572
5796852664
111585226236BBBBBBHBBBH

STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
COMMENTS
49
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 1971
PRIVATE TRUST AND AGENCY FUNDS
Payroll withholdings are Private Trust Funds The other accounts reported under this heading are Stateowned but are
treated as Private Trust Funds here because spending and accounting controls are vested in other units the State Treasury
acting as banker and custodian
OTHER FUNDS HANDLED BY THE TREASURY reported in separate audits are
Sinking Fund
Treasury Administration 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 1971 amounted to 100194028926
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1971 1970 1969
Revenue Receipts 100194028926 95151465583 83311898960
ALLOTMENTS TO SPENDING UNITS
Revenue receipts of 100194028926 were remitted to the state Treasury during the fiscal year ended June 30 1971 and
net allotments to spending units were 105788373572 which was more than revenues by 5594344646 This decreased the
surplus of 9227071897 at June 30 1970 to 3632727251 at June 30 1971
The General Fund cash balance remaining in the State Treasury on June 30 1971 was 13821932785 and is divided as
follows 3632727251 will be available for allotment as appropriated for the next fiscal period ending June 30 1972
2164125413 is held as a Working Reserve Fund and 8025080121 undrawn budget allotment
The Working Reserve Fund of 2164125413 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 105788373572 net allotted to the various spending units in the fiscal year ended June 30 1971 compares with
91839701363 allotments for the previous fiscal year ended June 30 1970 and 86009146429 allotted two years ago
IWJWjmwwaBoQHMflHMHH
H
50
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
COM MEN T S
STATE REVENUE COLLECTIONS
Collections by the State Treasury as a revenue collecting agency in the fiscal year ended June 30 1971 amounted to
385559425 and consisted of 242620 dividends on investments 383106108 interest earned on funds on time deposit
3600 for use of public lands 1556500 bond custody fees 60568 from telephone pay station rents 285823 from the
sale of confiscated autos 301104 net from unclaimed security deposits and 3102 from miscellaneous sources
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1971 were 7474851 u S Income Tax Withholdings 1404483 State Income Tax
Withholdings 4663095 OASI under Social Security Law 62372895 Superior Court Judges Retirement Fund 22650728
Solicitors General Retirement Fund 29323503 Bureau of Safety Responsibility Fund 1411657 Land Registration Assur
ance Fund 143582 Corporation Dissolution Fund and 11047058 Advance Rightofway Fund making a total of 140491852HHnKgaannm
RHHamnHiaan

STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
PRIVATE TRUST FUNDS TREASURY HANDLED AS CUSTODIAN
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1971
51
BALANCE
JULY 1 1970
Federal Grants for
Department of Education
Vocational Education Funds
Department of Education
Vocational Rehabilitation Funds
Department of Education OASI
Disability Determination Unit
National Flood Control Fund
National Forest Reserve Fund
Civil Defense Funds
Payroll Withholdings
U S Income Tax
State Income Tax
OASI Under Social Security Law
Superior Court Judges
Retirement Fund
Solicitors General Retirement
Fund
Advance Rightofway Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Land Registration Assurance Fund
CASH RECEIPTS
IN PERIOD
1287046466
1662331850
DISBURSEMENTS
IN PERIOD
1287046466
1662331850
BALANCE
JUNE 30 1971
1 7 2640 08 88 1 48963300 9461653 28254304 3477209 1 48964008 9461653 28254304 3741297
87239 13677 53277 98 12 23 1 05545513 18354340 15850046 1 06794660 18317569 16514674 74748 14044 46630 51 83 95
527616 24 10615798 1004527 623728 95
205339 336603 941 13851 1241195 86 91 19 62 11 5 33 2116742 50000000 21318989 111799 26495 63474504 i 00 38952942 25655877 62336 00 47102163 226507 110470 293235 1435 14116 1404918 28 58 03 82 57 52
m
aiiamamaaammtmmmmlmmOBt
JwHiBjanHtaaHBSHHHHMHHHBBBRHHH

STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1971
COLLECTING UNIT
Agriculture Department of
Banking Department of
Comptroller General
Conservation
Game and Fish Commission State
Mines Mining and Geology Department of
Parks Department of State
Surface Mined Land Use Board
Corrections State Board of
Defense Department of
Education
Education Department of
Medical Education Board State
Scholarship Commission State
Highway Department State
Judicial System
Court of Appeals
Supreme Court
State Library
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Pardons and Paroles State Board of
Properties Control Commission State
Public Health Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Treasury Department of
Workmens Compensation State Board of
374962133
10000
577218
1865000
2781120
11934056
13794488
2777460
3295566
1128299
2310000
15815841
98079729
90017680
2659150081
377414351
8525799
327586
28509664
526281548
7201325
18125841
55070
133187889
12251934
513915472
63252350
94976311706
219603723
385559425
76257753
lf001f94028926fera5tiHfeJfiiii3HftejSSSflfeBe83HfiS
msBtaauumaaBaBBa
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
SPENDING UNIT
Aging State Commission on
Agriculture Department of
Operations
Fire Ant Eradication
Authority Rentals
Air Transportation State
Department of
Arts Georgia commission on the
Audits Department of
Operations
Tax Ratio Study
Banking Department of
Capitol Square Improvement Committee
Authority Rentals
Operations
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Georgia Commission
for the Development of the
Chattahoochee River Basin Georgia
Commission for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development commission
Mines Mining and Geology Department of
Operations
South Georgia Minerals Exploration
Surface Mined Land Use Board
North Georgia Mountains Commission
Ocean Science Center of the Atlantic
Commission
Parks Department of State
Authority Rentals Jekyll Island
Authority Rental Stone Mountain
Operations
Reclamation of Natural Resources
Soil and Water Conservation Committee State
Stone Mountain Memorial Committee
Corrections State Board of
Authority Rentals
Operations
Defense Department of
Education
Education Department of
Authority Rentals
Operations
Educational Improvement Council Georgia
Higher Education Assistance
Committee Georgia
Public School Employees Retirement System
Regents of the University System
Eugene Talmadge Memorial Hospital
Operations
Science and Technology Commission Georgia
State Medical Education Board
State Scholarship Commission Georgia
Teachers Retirement System
Executive Department
Budget Bureau
Governors office
Mansion Allowance
Operations
Governors Emergency Fund
Office of the Coordinator of Highway Safety
State Planning and Community Affairs
Bureau of
Grants to Area Planning and
Development Commissions
Operations
APPROPRIATION FOR FISCAL
LEGISLATIVE APPROPRIATION GOVERNORS EMERGENCY FUND ADJUSTMENTS FUNDS LAPSED
7555600 1014400
915228810 150000000 90000000 14900000 54532251 4500000
13489600 8806000 3500000 1500000 158400 10000
89435000 35000000 83610000 4467100
311275287 15000000 177040000 40000000 23333400 5310000 1200000
3000000 90000
692000 5215500 58827400 677491600 412050000 12220000 40000000 26100000 1638700 20800 1365500 2153744 28317100 16361500 180600 300000 480000
64670000 5118133
12465600 20600000 994200 618000
62288000 2130037
114600000 100000000 222985500 41900000 46690800 7500000 942500 59500 12500000 1453900 225000
127300000 1531903000 116187800 29904700 43300000 58981191 3210272
2510516000 39878701090 12503000 57302000 9600000 760000 432685390 1712089
103504000 250121700 24859500 700033
733300000 15790619351 10140000 22200000 111900000 34700000 21999000 422534851 364016 250000 200000 17350000
41078000 1240000 1124750
2500000 63760000 240472000 9840000 6350000 229444600 1218601 11027400 353305
90637900 68490800 27761000 6750000 3000000

STATE TREASURY 55
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
4 YEAR 1971 BALANCE DUE CA PRIOR YEARS BALANCE DUE
H ALLOTMENTS FUNDS
NET SPENDING UNIT DRAWN FROM RETURNED BY SURPLUS SPENDING UNIT
APPROPRIATION 6541200 JULY 1 1970 1446200 STATE TREASURY 6594842 SPENDING UNIT LAPSED JUNE 30 1971 630700
761858
875596559 61527085 877400000 23163179 36560465
145500000 981094 74330966 63418 72086710
90000000 00 75000000 15000000
16831200 12240000 26907700 1870546 4034046 00
10296000 144854 10290163 1619 146473 5837
89435000 00 89435000 82137 82137 00
35000000 00 35000000 00
79142900 2446500 79361609 2227791 00
287941887 00 287941887 00
15000000 00 15000000 00
171730000 19415086 190439747 6000 711339 00
38800000 38800000 00
2910000 00 1 2910000 00
671200 00 671200 365 365 00
3850000 22128 3850000 22128 00
56673656 1773775 47434100 64420 10948911
649174500 22284000 665937600 262000 5258900
397327200 00 401318500 15287589 11287589 8700
12039400 00 11789400 250000
39700000 00 39700000 00
25620000 00 25620000 00
59551867 3925550 58973709 2500000 1945208 5058500
00 7115000 7115000 00
11471400 226700 11471400 159557 386257 00
19982000 00 19982000 00
60157963 42613934 62351934 929119 929119 40419963
114600000 00 114600000 00
100000000 00 100000000 00
211428000 41168799 191465300 14982805 46148694
41900000 00 00 41900000
45236900 11299894 55560000 815913 160881
7334500 00 7334500 00
84000000 00 111300000 27300000 00
1472921809 1 05885789 1385170000 16319107 177318491
142882228 00 142882228 3107789 3107789 00
2567818000 3 67233913 2694061439 40647056 30485981 251151549
39455615700 10 94446185 i 39528213760 2334691 176849868 847332948
11550911 1622887 12219855 953943 00
78644500 00 73077700 5566800
249421667 249421667 00
711301000 3857200 701921600 3857200 9379400
15368084500 3 00654008 15130560827 14833382 125649663 427361400
9775984 00 9775984 133103 133103 00
21950000 00 21950000 19275 19275 00
111700000 00 108916200 1267509 1267509 2783800
17350000 00 14458334 2891666
41193250 2067506 38400121 1860635 3000000
2500000 00 2500000 00
68891399 1247690 68891399 1921109 3168799 00
00 4058696 00 4058696 00
9486695 1280075 i 9604294 1162476 00
90637900 433300 90637900 433300 00
100001800 5821674 83573000 309252 3779390 18780336
HaeBsSsnHKsaswa

WaBSBUKNHHKBUBmnmKm
56
STATE TREASURY
SPENDING UNIT continued
Family and Children Services Department of
Operations
Benefits Adult Programs
Benefits AFDC Programs
Benefits Children and Youth
Grants for Administration Counties
Other Institutions
Youth Institutions
Grants State Aid
To Counties
To Municipalities
Highway Department of Georgia State
Operations
Airport Development
Authority Rentals
Blue Ridge Parkway Land Acquisition
General Operations
Maintenance and Betterments
Planning and construction
Historical Commission Georgia
Industry and Trade Department of
Author ity Rentals
Capital Outlay Rapid Transit Authority
Operations
Judicial System
Court of Appeals
Superior Courts
District Attorneys
Operations
Supreme Court
State Library
Court Reports
Operations
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Operations
Work Incentive Program
Law Department of
Legislative
General Assembly of Georgia
Literature Commission State
Mineral Leasing Commission
Pardons and Paroles State Board of
Pharmacy Georgia State Board of
Probation State Board of
Properties Control Commission State
Public Health Department of
Operations
Atlanta Regional Hospital
Augusta Regional Hospital
Authority Rentals
Central State Hospital
Gracewood State School and Hospital
Medical Assistance Program
Medical Facilities Construction
Mental Health Institute Georgia
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
Tuberculosis Control Program
Battey State Hospital
Water Quality Control Board
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Recreation Commission Georgia
Revenue Department of
Grants to Counties Tax Reevaluation
Loans to Counties Tax Reevaluation
Motor Vehicle Tag Purchase
Operations
TREASURY FUNDING AND CUSTODY ACCOUNTS appropriat
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
ION FOR FISCAL
LEGISLATIVE APPROPRIATION GOVERNORS EMERGENCY FUND 00 00 ADJUSTMENTS 6750000 40800000 40800000 FUNDS LAPSED
399080000 1713746100 1786674300 165840600 962625500 15800000 705890000 12500 60000 25289910 34528600 25000000 15760065 60062253 1816000 35569512
1191701303
1351700000
14493022432
14000000
17600000
10800000

1000000
3500000
32450000 3959200
200000000
4570000 M 1778000
316430000 8 238 00 3194400
72899000
121680000
241105900
55872500
3500000
13580000 2423575
39465800 255600
11500000
36273900 5602400
100620000 9 530 00 806100
482500000 50000000
2000000 176215
500000 428237
135500000 15 000 00 11929581
22900000 945 00 1939700
205835500 10189742
5000000 1385300
1887857800 65 000 00 608820 00 5 23508700
521790000 220966 00 2100000
382130000 371160 00
568400000 550000
3473555100 188925 00 100
1089682000 51421 00 63023400
3344074500 3000000 00
180000000
613420000 437320 00 3355400
659710500 67140 00 902300
266000000 840758 00 400
558400000 47411 00 5000000
374170000 166079 00
53554400 50 000 00 5614206
1578057500 41 300 00 25302381
76932000 2008900
121870000 164355
11880000 662300
40000000
176825200
1428032800
5000000

38728300STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
YEAR 1971
BALANCE DUE CASH ALLOTMENTS FUNDS PRIOR YEARS BALANCE DUE
NET SPENDING UNIT DRAWN FROM RETURNED BY SURPLUS SPENDING UNIT
APPROPRIATION JULY 1 1970 SI 37847171 ATE TREASURY 363958014 SPENDING UNIT LAPSED JUNE 30 1971
368290090 18689157 23490090
1638417500 20836300 1615682900 93265 20929565 22734600
1802474300 52232100 1788788476 48222324 17695600
150080535 11560000 144520000 1042760 16077775
902563247 110656100 824040700 74267438 114911209
13984000 38225675 12010000 1400791 38798884
676320488 111895318 685800000 31705574 70710232
1191701303 1963540 1191703691 1961152
1351700000 00 1351700000 00
14509622432 00 10424411437 4085210995
21300000 1962500 20750000 1112500 1400000
00 165833337 165833337 00
00 150000000 00 150000000 00
00 77708337 77708337 00
00 225787737 225787737 00
00 3116265476 3116265476 00
48490800 6239873 49451598 8520 1796084 3491511
200000000 00 200000000 00
2792000 2850000 5642000 00
314059400 58506952 297122800 6736801 68706751
72899000 3389009 70646472 2122405 3519132
121680000 1892932 121815396 318340 38633 2037243
241105900 133161 241337906 98845 00
55872500 5876724 55420903 147125 5884199 591247
3500000 1350695 1596023 3254672
11156425 2500000 10931078 225347 2500000
39210200 00 39210200 5156 5156 00
11500000 14784100 11645302 14293798 345000
30671500 00 30600000 71500
100766900 3641076 101330000 1891947 1891947 3077976
432500000 80664889 460851372 688317 53001834
1823785 319157 1930759 212183 00
71763 238600 00 61370 299970 71763
125070419 6258616 121085000 4267842 5976193
21054800 20503500 219223 219223 551300
195645758 7407275 188885000 4679552 9488481
3614700 2036893 2890000 1154102 1607491
1809967100 159195187 1729700000 20805258 83099403 177168142
497593400 69842645 488100000 363325 45009673 34689697
345014000 64761300 321500000 195561 63210783 25260078
567850000 567850000 00
3454662500 190436138 3282100000 2852422 23124839 342726221
1021516500 83395502 877700000 632501 24536001 203308502
3644074500 2546500 3646168300 94684 468987 78397
180000000 273023153 129406014 460402 521216 323556325
566332600 72306026 560700000 2040335 55960038 24018923
652094200 102682728 633900000 1425745 75899995 46402678
181923800 18780474 163300000 9517 14898895 22514896
548658900 79451137 579600000 494750 33140319 15864468
357562100 28352085 348200000 198435 16723228 21189392
52940194 10438732 56950000 209010 2479150 4158786
1556885119 18052059 1520130000 11133542 43673636
74923100 2736800 74923100 1288971 1447829
121705645 121705645 654375 654375 00
11217700 11187400 32653 32653 30300
00 8583002 1892831 1000000 5690171
40000000 35887277 21931150 29548400 29548400 53956127
176825200 176825200 00
1394304500 6071240 1386547100 7071963 13143203 7757400
57
58
STATE TREASURY
TREASURY FUNDING AMD CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
APPROPRIATION FOR FISCAL
SPENDING UNIT continued
Secretary of State
Archives and Records
Buildings and Grounds
Special Repairs
Combined Divisions
Examining Boards
Executive Center
Treasury State
Operations
Sinking Fund
Veterans Service Department of
Confederate Pensions
Operations
Veterans Home
Waterways Commission Georgia
Workmens Compensation State Board of
LEGISLATIVE
APPROPRIATION
157670000
52370000
10000000
99823400
124820000
6930000
16550000
4778000
130970000
207250000
76335700
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
1500000
800000
12034900

11
FUNDS
LAPSED
761300
4489700
3311027
3662500
8982300
178800
776000
3776835
9164966
3495363
S 1717818386STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1971
59
YEAR 1971
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1970
CASH ALLOTMENTS
DRAWN FROM
STATE TREASURY
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE DUE
SPENDING UNIT
JUNE 30 1971

158408700
47880300
6688973
96960900
115837700
6930000
16371200
00
4002000
127193165
210119934
00
72840337
6599909
2453268
6925772
7222779
3054862
117119
188675
2698000
00
00
24

IzL
158416083
47505840
12954517
97650079
118892562
6930000
16332757
00
4013000
127193165
127225034
00
72840337

5032
169829
11000
2574792
244347
98629
216313

1L
916826
1027728
122151
358504
398000
2574792
244347
98629
216337
5675700
1800000
660228
6533600
00
00
38443
2698000
00
00
82894900
00
00
107116394687 7694303458 105644248393
186651484 1328021115
8025080121mmBmBmBQBMaammmDmagmOm
HHHHHI
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1971
NATIONAL FOREST RESERVE FUND
Chattahoochee
Total Chattahoochee Forest
Total Oconee Forest
Total Payments
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannin
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET TOTAL
FOREST 50 50 TO
AREAACRES SCHOOLS ROADS COUNTIES
369 5189 5190 10379
6 84 85 169
13368 188020 188020 376040
5249 73827 73827 147654
105317 1481276 1481277 2962553
6491 91295 91296 182591
45755 643541 643541 1287082
6941 97624 97625 195249
40305 566887 566888 1133775
57613 810323 810323 1620646
42336 595453 595453 1190906
143660 2020568 2020569 4041137
21892 307909 307910 615819
56510 794809 794809 1589618
94829 1333764 1333764 2667528
16498 232043 232044 464087
42586 598969 598969 1197938
19107 268739 268739 537478
718832 10110320 10110329 20220649
23643 915628 915628 1831256
26014 1007450 1007451 2014901
16500 638999 638999 1277998
436 16885 16885 33770
254 9837 9837 19674
3768 145924 145924 291848
33106 1282104 1282104 2564208
103721 4016827 4016828 8033655
822553 14127147 14127157 28254304
Distribution of 28254304 representing National Forest Reserve fees received from United States
Treasury for the period ended June 30 1971 based upon the National Forest AreaAcres 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 requiring that the amount
be prorated 50 for schools and 50 for roads in accordance with the areaacres in each countySTATE TREASURY
61
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1971
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
Total
50 50
SCHOOLS ROADS TOTAL
390737 390737 781474
447688 447688 895376
32846 32847 65693
339778 339778 679556
36430 36430 72860
213614 213614 427228
16687 16688 33375
773983 773982 1547965
18750 18750 37500
26250 26250 52500
1719946 1719947 3439893
131302 131302 262604
220877 220877 441754
750 750 1500
10313 10312 20625
32759 32759 65518
4923 4924 9847
137785 137785 275570
175408 175407 350815
4730826 4730827 9461653
Payments represent 75 of receipts from the leasing of land
acquired by the corps of engineers for flood control navigation
and allied purposesMgjjCTnsHflHnSBHHHBfiBBnSBBBSHHHaBSBtHHl
63
STATE FIXED DEBT1
STATE FIXED DEBT
Does not include Current Operation obligations
65
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
0 due but not presented
Less Cash Reserve
JUNE 30 1971 JUNE 30 1970
Net Negotiable State Debt
1550500
1550500
1550500
1550500
000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
Less Cash Reserve
Net Debt to Counties
10000
10000
000
10000
10000
000
Total State Debt Outstanding
Less Cash Reserve
Net State Fixed Debt
1560500
1560500
1560500
1560500
All General State Bonds of the State of Georgia are past due but have not been
presented for redemption Funds are held in the State Treasury as a reserve to
liquidate this obligation if and when the past due outstanding bonds and coupons
are presentedMMMaUHflmBHHMI
OtlBSHHI

67
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY
LEASE RENTALS FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGED
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1971
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY Schools
Fully funded by U S Government Securities held by
GEORGIA EDUCATION AUTHORITY University
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
Georgia Rural Roads Authority Bonds
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 1011952 OF ISSUE OUTSTANDING 2816000 00 MATURITIES
1952A 32097000 00 1971
1953A 911953 63300000 00 None
1954A 311954 32512000 00 4229000 00 197274
1955 511955 29238000 00 3758000 00 197274
1961 1011961 31452000 00 21204000 00 197183
1962 611962 26600000 00 16555000 00 197283
1964 1111964 27905000 00 23420000 00 197188
1965 411965 27030000 00 21140000 00 197187
1966 711966 7450000 00 None
1966 911966 32125000 00 31515000 00 197189
1967 311967 28020000 00 27505000 00 197290
1967A 711967 32120000 00 31270000 00 197189
1967B 711967 732000 00 722000 00 197189
1967C 711967 1247000 00 1227000 00 197189
1967D 711967 866000 00 851000 00 197189
1968 111968 21800000 00 20175000 00 197292
1968A 511968 5200000 00 4855000 00 197293
1969 311969 13245000 00 12940000 00 197294
1970 511970 11500000 00 11290000 00 197293
1970A 1011970 24715000 00 24715000 00 197293
1971 511971 14700000 00 14700000 00 197292
463854000 oo 5 274887000 00
Trustee
1950 1011950 6000000 oo 5 1676000 00 197180
1951 611951 6000000 00 1782000 00 197281
1951A 1211951 1000000 00 342000 00 197181
1953 511953 7500000 00 2674000 00 197283
1957 1111957 6000000 00 3290000 00 197182
1958 411958 9000000 00 4087000 00 197283
1959 911959 5877000 00 4386000 00 197189
1961 511961 13000000 00 7690000 00 197286
1961 911961 6170000 00 4819000 00 197191
1962 911962 1000000 00 862000 00 19712002
1963 111963 3538000 00 3171000 00 19722003
1963 811963 20000000 00 16020000 00 197189
1964 511964 4000000 00 3575000 00 197294
1964A 911964 23000000 00 20860000 00 197194
1965 111965 25000000 00 20675000 00 197290
1965A 711965 20500000 00 17495000 00 197190
1966 1211966 25500000 00 23020000 00 197191
1967 511967 22000000 00 19875000 00 197293
1967A 1111967 20000000 00 19145000 00 197195
1968 311968 18000000 00 17510000 00 197292
1969 511969 22000000 00 22000000 00 197294
1971 211971 33550000 00 33550000 00 197293
298635000 00 248504000 00
1953 711953 9750000 00 None
1954A 611954 10250000 oo 5000 00 1970
1954B 1211954 10635000 00 None
1955 1011955 14500000 00 3000 00 1971
1956A 611956 15500000 00 1086000 00 1972
1957A 111957 17500000 00 1275000 00 1972
1957B 711957 17500000 00 2817000 00 197273
1958A 111958 17500000 00 12833000 00 197278
1958B 711958 21000000 00 16561000 00 197278
1958 911958 6200000 00 6077000 00 197175
1961A 411961 30000000 00 21015000 00 197191
1961B 1011961 35000000 00 28955000 00 197190
1962A 511962 35000000 00 29824000 00 197191
1962B 711962 11600000 00 10230000 00 197192
1962C 1011962 4000000 00 3375000 00 197192
1962 111962 15600000 00 13939000 00 197287
1962B 1011962 2600000 00 1845000 00 197277
1966A 111966 10000000 00 10000000 00 197486
1966 711966 16600000 00 15800000 00 197190
1967 711967 26000000 00 26000000 00 197397
1968 711968 25500000 00 25500000 00 197998
1969 711969 18500000 370735000 00 00 18500000 00 198094
245640000 00

SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1971
69
NAME OF AUTHORITY
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY Penal
GEORGIA BUILDING AUTHORITY Markets
GEORGIA BUILDING AUTHORITY Hospitals
GEORGIA PORTS AUTHORITY
Fully funded by U S Government Securities held by Trustee
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
DATE
SERIES OF ISSUE
1953 1111953
1962 411962
1965 911965
1966 711966
1969 211969
1966 111966
1968 111968
1970 511970
1957 411957
1966 1211966
1961 311961
1962 1111962
1966 1011966
1967 511967
1968 511968
1970 1211970
1950 1011950
1961 1211961
1962 911962
1966 111966
1968 1111968
ORIGINAL AMOUNT
OF ISSUE
980000000
660000000
800000000
300000000
395000000
OUTSTANDING
316900000
434500000
692000000
248000000
368000000
3135000000 2059400000
650000000 567500000
326000000 304000000
224000000 219500000
1200000000 1091000000
1000000000
125000000
1125000000
860000000
650000000
1570000000
1370000000
700000000
2010000000
397300000
107000000
504300000
502500000
442000000
1430500000
1234500000
653000000
2010000000
7160000000 6272500000
550000000
1150000000
260000000
562500000
831000000
275000000
985000000
177500000
490000000
809500000
3353500000 2737000000
1964 411964 2300000 00
1965 911965 5150000 00
1968 311968 7000000 00
1968A 1111968 2100000 00
16550000 00
1962 711962 5000000 00
1964 811964 5000000 on
1967 1111967 4550000 00
168500000
443000000
649000000
201000000
1461500000
389500000
392500000
423500000
1455000000 1205500000
MATURITIES
197177
197284
197190
197188
197288
197292
197292
197293
197281
197186
197281
197182
197192
197292
197292
197193
197180
197187
197182
197292
197196
197284
197190
197291
197193
197187
197185
197192
GRAND TOTAL
132405900000 92234300000
Note The Attorney General of Georgia has ruled that the above bonds are not
direct obligations or debts of the State of Georgia
Lease Contracts are authorized under Article VII Section VI Paragraph I
of the Georgia Constitution of 1945
Constitutional Amendment of 1960 provides that appropriations shall be
made in each year under lease contracts now or hereafter entered into
between the State and any State AuthorityWfBKtBmMatKam
aSBBDOOOIIfllHHH71
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1971
STATE UNIT
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia
Teachers Retirement System
Employees Retirement System
Georgia Legislative Retirement Fund
Judicial System
Superior Courts
Labor Department of
Employment Security Agency
Public Safety Department of
Purchases Supervisor of
Hazard and Insurance Reserve Fund
Secretary of State
State Employees Assurance Department
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME
DEPOSITS
ACCOUNTS
RECEIVABLE
2911610 00
8058393 00
37170696 00
356390362 00
2641222 34534032
324875 00
86435280 00
34985127935 00
861843 00
362399587 00
160000 00
93215 12329347
113113 00
35842688131 46863379
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
AgenciesMUMWWII
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1971
73
TOTAL
LIABILITIES
RESERVES RESERVES
TOTAL CURRENT AND FUND AND FUND
INVESTMENTS ASSETS LIABILITIES BALANCES BALANCES
00 29116 10 00 29116 10 2911610
2874350 79 2954934 72 2 954934 72 00 295493472
4452 22 376159 18 00 376159 18 37615918
567103064 05 570666967 67 305644 28 570361323 39 57066696767
176562116 15 176933868 69 202523 00 176731345 69 17693386869
786097 99 789346 74 00 789346 74 78934674
00 864352 80 00 864352 80 86435280
00 349851279 35 00 349851279 35 34985127935
00 8618 43 00 8618 43 861843
00 3623995 87 00 3623995 87 362399587
00 1600 00 00 1600 00 160000
9591972 00 9716197 62 00 9716197 62 971619762
409289 71 410420 84 00 410420 84 41042084
757331342 91 1116226858 01 3 463102 00 1112763756 01 111622685801

MHBIHBMMBBHBBBMHBBLgHW
iBHHHHn
FEDERAL INCOME TAX
iiiii mini wrtwiHfWBTiftfttfnfTWinTri mamiiiumim MnrmrmBani76
FEDERAL INCOME TAX ACCOUNTS
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
Executive Department
Budget Bureau
Bureau of State planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and Children Services
State Department of All Units
General Assembly
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
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
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
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
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Totals Departments Institutions
CASH BALANCE CASP RECEIPTS 1 TO U S
JULY 1 1970 WITHHOLDINGS GOVERNMENT
3425 1446648 69772401 1899900 559960 10517967 8557820 1450073 69772401 1899900 559960 10052379 8557820
13 91650 18147267 4975652 66650 778815 68458415 19538917 4975652 66650 778815 68458415
100 32727454 3958541 1403830 17350229 1055280 87679052 13481915 32727354 3958541 1403830 17362368 967050 87679052 13481915
2 62895191 1167170 17502742 1132270 2 62895191 1167170 17502742 1132270
690 1197989 2709464 3990311 4233236 1197989 2709464 3990311 4233236
2 03380 14321992 5608489 14525372 5608489
1 48820 1902740 2051560
45 45360 1 10684960 21731187 1 05764934 21731187
9 49383738 9 49383738
1 23735 3269822 3393557
6 06339 12726450 12781567
54500 9036610 11633830 41960162 854740 3496930 9091110 11633830 41960162 854740 3496930
1 32458406 11782380 125550 11566012 10743073 1 32458406 11782380 125620 11566012 10743073
2880 1794180 17940443 1797340 17940443
22300 223590 244840
1 36978324 37298670 1 36978324 37298670
2 71524501 42448373 27483956 12855703 83474662 5119850 50815913 57232103 42436165 6801627 2 71524501 42448373 27483956 12855703 83474662 5119850 50815913 57232103 42436165 6801627
1 19669244 8869045 6830542 1 19669244 8869045 6830542
23460 101660 937280 101660 937280
1 19336517 1 19336517
11 78612 25982516 27158692
87 23998 1 07429380 706476 13996084 1 08678527 706476 13996084
74160 876788 874328
1 9136784 99253616 1 9136784
S 171 01829 98219781
DISBURSEMENTS
CASH BALANCE
JUNE 30 1971
465588

12139
88230

690
9465386
551222

70
280
1050
23460
2436
7474851
76620
18135664gMHIHBi HHHHIHTO
77
STATE INCOME TAXMMMHHMoaMBQBBH
nrmrtrnfWfttiiritfrtfttfTteBfgwt
78
STATE INCOME TAX ACCOUNTS
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees1 Retirement System
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and Children Services
State Department of All Units
General Assembly
Highway Department of Georgia State
Historical Commission Georgiai
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
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
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
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
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Totals Departments Institutions
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS JUNE 30 1971
835 246917 8426343 322562 101083 247752 8426343 322562 101083
1609902 1472878 137024
1261257 1261257
151545 2179385 700625 7392 131264 6431089 3599598 530834 2330930 700625 7392 131264 6431089 3599598 530834
224884 164322 60562
1804640 1805500 860
39923 189082 9177593 2000952 35562405 233179 3113144 196384 179409 9177593 2000952 35562405 233179 3113144 196384 49596
28 172821 421388 604517 738060 172821 421388 604517 738060 28
28206 2353564 912664 2381770 912664
66702 349342 327723 88321
955802 13757701 2771129 71589178 13431658 2771129 71589178 1281845
31114 431557 462707 36
137793 1772783 1754286 156290
14808 1656032 1670840
48654 2175560 8308336 124601 456821 17676176 2026656 15815 1448003 1671996 244621 2142760 2158021 8308336 124601 456821 17676176 2026656 15815 1448003 1671996 244621 2142760 66193
4200 39819 20152603 4806353 33281835 5537958 3396783 1797233 9782628 675463 6699434 7036183 5037355 1030043 14711024 1401055 1036741 43860 20152603 4806353 33281835 5537958 3396783 1797233 9782628 675463 6699434 7036183 5037355 1030043 14711024 1401055 1036741 159
2388 10348 10348 2388
125 138997 15585525 138997 15585525 125
224377 3381718 3606037 58
1367712 18668342 102510 1801886 18631571 102510 1801886 1404483
20924 86244 1403789 S 369474464 83723 1403789 S 369299979 23445
3094830 S 3269315

79
RETIREMENT AND INSURANCE CONTRIBUTIONS

80
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Educational Improvement
Council Georgia
Regents of the University
System of Georgia
Totals Departments Institutions
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS JUNE 30 1971
00
188446
287000
6036563
6512009
188446
287000
6036563
00
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
81
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Banking state Department of
Comptroller General
Computer Service Center State
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and children Services
State Department of All Units
General Assembly
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
Pardons and Paroles State Board of
Personnel Board State Merit System
of Personnel Administration
Pharmacy Georgia State Board of
Probation State Board of
Public Health
Public Health Department of
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
Mental Health Institute Georgia
Retardation Center Georgia
Southwestern State Hospital
Water Quality Control Board
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Recreation Commission Georgia
Revenue Department of
Secretary of State
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation state Board of
Totals Departments Insitutions
CASH BALANCE CASH RECEIPTS
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS
423306 423306
25229618 25229618
625151 625151
746 170648 169902
2496711 2496711
387093 5377839 5764932
1462941 1462941
260930 260930
24876726 24876726
11654192 11654192
05 1282927 1283677
512751 512751
4257080 4257080
345938 316129
33624307 33624307
3367165 3367165
1841001 86211778 88052779
106560 106560
317556 317556
324695 324695
829976 829976
1072966 1072966
1281462 1281462
68754 4445525 4514279
1535956 1535956
619720 619720
2478859 115965620 113854308
2056395 2056395
8626267 229807546 228632837
257 1099947 1099690
277052 3828572 3772816
17500 2244179 2261679
36550 2883514 2880844
11490598 11490598
269906 269906
1254665 1254665
43415140 43415140
3590910 3590910
4049592 4049592
3180216 3180216
2082 618663 620745
6228370 6228370
41854576 41854576
12283427 12283427
100321677 100321677
13691301 13691301
9210600 9210600
4342055 4342055
29046959 29046959
1655585 1655585
15767467 15767467
17865991 17865991
15592527 15592527
2155201 2155201
599 43258021 43257422
2345398 2345398
1950813 1950813
540 562305 562305
38782083 38782083
2317 7955491 7948415
500937 500937
246106 246106
4467142 4467142
18340 231780 230680
2503577 1011289276 2503577
13750114 1010222422
CASH BALANCE
JUNE 30 1971

755
4590171
9800976
332808
39220
540
4759
19440
14816968
1ammwiwmiii82
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AMD
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Regents of the university System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and Children Services
State Department of All Units
General Assembly
Highway Department of Georgia State
Historical Commission Georgia
Industry and Trade Department of
Judical System
Supreme Court
Court of Appeals
Superior Courts
State Library
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Law Department of
Pardons and Paroles State Board of
personnel Board State Merit System
of Personnel Administration
Pharmacy Georgia State Board of
Probation State Board of
Public Health
Public Health Department of
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
Mental Health Insitute Georgia
Retardation Center Georgia
Southwestern State Hospital
Water Quality Control Board
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Recreation Commission Georgia
Revenue Department of
Secretary of State
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Totals Departments Institutions
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS JUNE 30 1971
360552 360552
26215064 25695946 519118
434205 434205
305 114847 115152
1950 2799822 1876882 924890
2276616 2276616
444097 5718254 6162351
1304130 1304130
30747 30747
212324 212324
26221530 26221530
12528665 12528665
1180319 1180319
414695 414695
4565114 4565114
288396 196566 91830
40201541 40201541
2755815 2755815
167 79831644 79831899 422
119088 119088
3207838 3207838
170892 170892
350145 348325 1820
759362 759362
947226 947226
969340 969340
200308 3981999 4182307
1160219 1160219
446185 446185
8814476 39086336 36579311 11321501
2088685 2088685
226768289 226768289
282049 1268890 1550939
267054 3708286 3653484 321856
55100 972726 1027826
127140 1403693 1530833
4615681 4615681
286676 286676
1166372 1166372
39171358 39171358
2586609 2586609
818095 4186858 3763386 1241567
2857763 2857763
596513 596513
1363696 6814440 6301700 1876436
34992252 34992252
12935753 12935753
105873560 105873560
15905942 15905942
10658573 10658573
5056679 5056679
34704992 34704992
1756170 1756170
17230881 17230881
20493531 20493531
18875561 18875561
1716724 1716724
39599382 39599382
1835506 1854439 18933
1522811 1522811
998 257040 168861 87181
46780431 46780431
1755338 8178322 9936023 2363
5327723 16248461 16913089 4663095
236081 236081
4560467 4560467
92832 407484 384498 115818
1691804 S 9r586r64156 1691804 S 957069760
S 19548998 S 21143394
HHHHHSHHSHHBflB
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and Children Services
State Department of All Units
General Assembly
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
Pardons and Paroles State Board of
Personnel Board State Merit System
of Personnel Administration
Pharmacy Georgia State Board of
Probation State Board of
Public Health
Public Health Department of
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
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
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Totals Departments Institutions
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS JUNE 30 1971
80342 80342
9863123 9863123
144536 144536
330 34152 34482
14712 14712
524886 524886
134244 1758576 1892820
327068 327068
105436 105436
17793237 17793237
4567971 4567971
608 265328 264720
95276 95276
1731265 1731265
79032 72114 6918
13937457 13937457
816718 816718
95488 23927650 23953482 69656
64626 64626
63576 63576
41680 41680
214366 214366
272208 272208
235256 235256
14274 887097 901371
313450 313450
9720 133148 142868
885090 11920019 11807295 997814
2897184 2897184
99220118 99220118
441606 442394 788
923941 842941 81000
1620 261704 261704 1620
442710 428874 13836
2184728 2184728
69836 69836
388156 388156
12169438 12169438
683830 683830
17470 17470
1185418 1185418
813908 813908
145278 145278
2065200 2065200
10190756 10190756
4135130 4135130
39210384 39210384
4442678 4442678
3470344 3470344
1535506 1535506
11229256 11229256
462494 462494
4498608 4498608
5748452 5748452
7317672 7317672
423084 423084
15033744 15033744
588835 588835
494066 494066
1226 14712 14712 1226
592 76636 76636 592
11897302 11897302
20 2347702 2352218 4536
133896 133896
57446 57446
1458770 1458770
190244 190244
566312 339646745 566312 339621363
1141956 1167338

OTHER PRIVATE TRUST FUNDS
85mBBM

Off
86
OTHER PRIVATE TRUST FUNDS
STATE UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Audits Department of
Banking State Department of
Comptroller General
Computer Service Center State
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Geology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
Executive Department
Bureau of State Planning and Community Affairs
Governors Office
Office of the Coordinator of Highway Safety
Family and Children Services State Department of
All Units
General Assembly
Highway Department of Georgia State
Historical Commission Georgia
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
State Library
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Law Department of
Mineral Leasing Commission
Pardons and Paroles State Board of
Personnel Board State
Merit System of Personnel Administration
Pharmacy Georgia State Board of
Probation State Board of
Public Health
Public Health Department of
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
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 and Insurance Reserve Fund
Recreation Commission Georgia
Revenue Department of
Secretary of State
Treasury State
Veterans Service
Board
State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Totals Departments Institutions
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1970 WITHHOLDINGS DISBURSEMENTS JUNE 30 1971
185784 185784
6098416 2 10144561 18164 977978 2 10274581 18164 977978 5968396
1360893 51214 1004513 407594
59944 4046813 2500156 11572 4106757 2500156 11572
750 4402634 3355980 1114001 12800 8958347 4399259 3355980 1114001 12800 8958347 4125
340000 270000 610000
20685522 1 62326919 2837949 1 63149189 2837949 19863252
5287364 1 30786186 567227 1 29034723 567227 7038827
226056 1 70760499 1 67817212 3169343
280382 1507570 314192 955562 1697028 314192 955562 90924
190630518 40967602 1176097 230422023
7864 1857069 385858 1864933 385858
110675 1 98544092 1 97679216 975551
4165145 42191564 7643512 41364510 7643512 4992199
10620000 3 70571679 3 76105029 5086650
40500 165575 165575 40500
86766 2791906 25244 360895 6273 299490 2750421 25244 360895 6273 299490 128251
220197 32914379 1389084 32911210 1389084 223366
66000 50000 6000 110000
1300000 2167480 3915308 2152877 3915308 1314603
725 14576 3130398 13851 3130398
914824 51955732 52091078 779478
2692193 7859356 6813934 3737615
111694753 3 53159792 3 32198931 132655614
860148 11558185 10816204 1602129
506807 14052975 2416126 12709896 1506892 1849886 909234
17578155 95741145 1446798 91256475 1446798 22062825
922906 13428707 13410228 941385
387365 8125633 7356238 1156760
13163523 42796230 2418752 42287191 2418752 13672562
4658216 28633786 1399494 512892 407600 162574 29205999 1399494 512892 407600 155138 4086003 7436
73681977 3 76133297 3 51232010 98583264
5769 8508049 8513028 790
33 32558346 145369 3206153 32 05608923 145369 3206153 126949423
evelt 83749 638973 644425 78297
5S1 4385368 77149424 55 4385368 56367271
468736652 S 689518305
SBBHBMMBH
U

87
STATE REVENUE COLLECTIONS
UNFUNDED
nHWfWIIWTMffWiwniiiiiifnriiiiifiniiiiiCTTiw

88
STATE REVENUE COLLECTIONS UNFUNDED
STATE UNIT
Agriculture Department of
Banking State Department of
Comptroller General
Conservation
Game and Fish Commission State
Parks Department of State
Surface Mined Land Use Board Georgia
Corrections State Board of
Education
Education Department of
Medical Education Board State
State Scholarship Commission Georgia
Highway Department of Georgia State
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Mineral Leasing Commission
Pharmacy Georgia State Board of
Public Health
Public Health Department of
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
CASH BALANCE JULY 1 1970 INCREASE DECREASE CASH BALANCE JUNE 30 1971
1 11817430 1127998 106821 11817430 1126018 31321 00 1980 75500
31055541 464018 40000 1116600 30612416 453413 40000 451305 443125 10605 00 665295
2781120 454000 2749346 17151700 776434 1599106 2472986 5874682 3557554 2053106 276360 23026382
256780 245970 23110 4975 279890 250945
1050000 5428908 25573 110725 210000 4349613 695392 00 840000 1079295 720965 110725
117990 41404000 1809200 00 74892105 631318 118590 41404000 190950 1335603 61711825 22929727 600 00 2000150 1335603 13180280 23561045
194837143 Sllr2136893R S 73468205
MBBHoH
BnHBIBBn
89
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMgtaamaKKMMMmmmmmaHBtmat
BOHBUHHI
HHH
HHi
90
CONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1971
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Other
OTHER ASSETS
9750904468
31343279499 41094183967
1377559462
Total Assets
42471743429
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
26467061276
15378928234
SURPLUS JUNE 30 1971
Balance July 1 1970
Excess of Funds Available over Expenditures
for Year Ended June 30 1971
Prior Years Adjustments and Increases Decreases
in Reserves and Fund Balances
Prior Years Surplus Funds Lapsed to State Treasury
1094461342
15168285838
114308972146
1328021115
625753919
Total Liabilities Reserves Fund Balances and Surplus
42471743429STATE UNITS
BALANCE SHEET
BY SPENDING UNITS92
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
TUNE 30 1971
ASSETS
SPENDING UNITS
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Capitol Square Improvement Committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia
Commission for the Development of the
Conservation Commissioner of
Forest Research council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development Commission
Mines Mining and Geology Department of
North Georgia Mountains Commission
Ocean Science Center of the Atlantic Commission
Parks Department of State j
Soil and Water Conservation Committee State
Stone Mountain Memorial Committee
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance Committee Georgia
Higher Education Facilities commission Georgia
Medical Education Board State
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Technical Services Program Georgia
Employees Retirement System
Administration Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Bureau of State Planning and community Affairs
Governors office
Governors Emergency Fund
Office of the Coordinator of Highway Safety
Family and Children Services Department of
Benefits and Administrative Funds
Institutions Fund
Confederate Soldiers Home
Factory for the Blind Bainbridge
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
rTTOBFNT ASSETS
CASH IN
BANKS AND RECEIVABLES
ON HAND AND OTHER
8527362 16861500
00 123647175
1652534 1063709
1826327 23220
16966355 1000000
758045 00
00 00
2950017 807142
6315857 1724010
192265 00
633 00
5226803 224502125
796823 11108514
00 13455758
666394 46746493
00 250000
00 00
00 00
53292 5323521
63785 00
6974555 128919963
25546610 114376386
00 160881
00 00
425877 00
12187363 204827308
12107017 643985
138440710 4118322601
651238 00
00 5566800
3529167 00
2201 00
00 00
17907634 438430430
994905 4152
2888141 2837069
9 164 04 2891666
00 3565131
00 00
00 00
195594 3000000
49221038 1137682676
1540644 00
00 00
00 801270
2347260 196759274
00 00
27271 823209
5323684 63412584
13868245 84628221
3649239 53001834
00 1961152
00 00
8660391005 21130651913
00 4383959
00 72211204
5330 591247
00 3519132
00 2037243
1252847 5754672
600108 00
17258840 213770412
1587634 3077976
105 00
OTHER TOTAL
ASSETS ASSETS
00 25388862
00 123647175
00 2716243
00 1849547
00 17966355
00 758045
00 00
00 3757159
00 8039867
00 192265
00 633
00 229728928
00 11905337
18188573 31644331
00 47412887
00 250000
00 00
00 00
00 5376813
00 63785
00 135894518
00 139922996
00 160881
00 00
00 425877
00 217014671
00 12751002
5729369 4262492680
00 651238
00 5 566800
00 3529167
00 2201
00 00
00 456338064
00 999057
00 5725210
00 3808070
00 3565131
00 00
00 00
00 3195594
00 1186903714
00 1540644
00 00
00 801270
00 199106534
00 00
00 850480
50577597 119313865
00 98496466
00 56651073
00 1961152
00 00
816241690 30607284608
00 4383959
00 72211204
00 596577
00 3519132
00 2037243
00 7007519
00 600108
00 231029252
00 4665610
00 105
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1971
LIABILITIES RESERVES AND SURPLUS
TOTAL
RESERVES LIABILITIES
CURRENT AND FUND SURPLUS RESERVES
LIABILITIES BALANCES JUNE 30 1971 AND SURPLUS
5224688 19469757 694417 25388862
117118646 1514755 5013774 1 23647175
2184212 00 532031 2716243
1586230 00 263317 1849547
7891234 00 10075121 17966355
574992 00 183053 758045
00 00 00 00
2074282 00 1682877 3757159
1256918 6782949 00 8039867
189380 2885 00 192265
00 00 633 633
20572070 2 08953141 203717 2 29728928
11904794 00 543 11905337
12823559 18188573 632199 31644331
34441073 4472359 8499455 47412887
250000 00 00 250000
00 00 00 00
00 00 00 00
5017591 00 359222 5376813
63785 00 00 63785
69275023 66000000 619495 1 35894518
95092149 23447586 21383261 1 39922996
438705 00 277824 160881
00 00 00 00
378686 00 47191 425877
210834769 2171916 4007986 2 17014671
10861241 599999 1289762 12751002
3862462766 1 27841152 272188762 42 62492680
58650 00 592588 651238
5337000 00 229800 5566800
1722401 1806766 00 3529167
00 00 2201 2201
00 00 1500000 00 10397074 4 00
444440990 56338064
00 592748 406309 999057
3965588 00 00 1759622 00 5725210
3808070 3808070
2042569 00 1522562 3565131
00 00 00 00
00 00 00 00
1774398 00 1421196 3195594
42093593 11 42360777 2449344 11 86903714
126518 00 1414126 1540644
00 00 00 00
229519 00 571751 801270
25401448 1 19538340 54166746 1 99106534
00 00 00 00
173981 00 676499 850480
20786917 98526948 00 1 19313865
74965205 17959818 5571443 98496466
3822637 52828436 00 56651073
1961152 00 00 1961152
00 00 00 00
18122099171 124 85185437 00 306 07284608
3793457 00 590502 4383959
61535893 7400000 3275311 72211204
144339 00 452238 596577
1395178 00 2123954 3519132
4351239 00 2313996 2037243
121630 00 6885889 7007519
106300 00 493808 600108
224210864 5553981 1264407 2 31029252
3162498 00 1503112 4665610
00 00 105 105
HBBHnm
HHP
94
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
TUNE 30 1971
ASSETS
CURRENT ASSETS
SPENDING UNITS continued
Mineral Leasing Commission
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 Department of
Authority Lease Rentals
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
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
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service
Board
State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Waterways Commission Georgia
Workmens Compensation State Board of
CASH IN
BANKS AND
ON HAND
2588
109
229
146
90
604
1440
143
79
251
506
286
116
2
409
63
RECEIVABLES
AND OTHER
00
00
11971
49164
00
00
00
00
13597
98973
39009
95367
00
20494
09370
00
91898
19125
80169
00
15576
16735
84883
05581
67627
82248
13624
40113
83429
64
1318061
632785
9541773
00
135738
71763
5976193
5
94
16
1911
211
3589
346
252
225
2064
108
15757
250
472
158
58
591
14
685
147
6378
58719
88481
07491
28452
00
89392
06309
89697
60078
14896
51204
79375
37191
00997
24701
71968
12317
90763
47829
00
00
30300
90174
14134
38443
00
191268000
951313
3543072
00
2352
OTHER
ASSETS
00
00
00
00
00
00
00
00
44660580
185059902
39636600
18368562
31464899
52920755
00
00
22106962
29341908
30218730
00
00
00
00
00
00
00
00
00
00
00
00
33043335
00
00
TOTAL
ASSETS
71763
5976193
2588
6
94
16
1911
767
5669
889
527
539
3197
1548
15757
614
844
712
58
1098
14
286
116
2
1095
210
64
18349
07883
88481
07491
28452
00
63569
65184
65306
24007
79795
92453
88745
37191
99857
85734
70867
12317
06339
64564
84883
05581
97927
72422
27758
78556
83429
192586061
1584098
46128180
00
138090
31343279499 S 1377559462 S 424 717 434 29
Note Audits being performed by Independent Public
Accounting Firms were not available at the
time this report was published information as
shown was furnished by the AgenciesBALANCE SHEET
95
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1971
LIABILITIES RESERVES AND SURPLUS
TOTAL
RESERVES LIABILITIES
CURRENT AND FUND SURPLUS RESERVES
LIABILITIES BALANCES JUNE 30 1971 AND SURPLUS
28763 00 43000 71763
2344476 00 3631717 5976193
1499212 2 57319137 00 258818349
00 00 607883 607883
4178482 00 5309999 9488481
947249 00 660242 1607491
148564546 3761768 38802138 191128452
00 00 00 00
9826246 45625402 21311921 76763569
346905413 1 85185712 34874059 566965184
29764471 39636600 19564235 88965306
19089138 18368562 15266307 52724007
18575721 31464899 3939175 53979795
266702115 52920755 169583 319792453
15107914 1 39561833 218998 154888745
1575737191 00 00 1575737191
38130465 22696674 672718 61499857
38974603 29589187 15921944 84485734
30820473 30218730 10231664 71270867
5900981 00 88664 5812317
109081224 725115 00 109806339
890254 00 574310 1464564
591464 25000000 3093419 28684883
100000 10260250 1245331 11605581
167180 00 130747 297927
96518371 00 13054051 109572422
9177885 00 11849873 21027758
52802 00 25754 78556
00 6483429 00 6483429
169563350 22631939 390772 192586061
244978 00 1339120 1584098
1348261 44779919 00 46128180
00 00 00 00
80050 00 58040 138090
26467061276 153 78928234 S 625753919 S 42471743429
4
97
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
98
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
SPENDING UNIT
Aging State commission on 5
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Capitol Square Improvement committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia
Commission for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development
Commission
Mines Mining and Geology Department of
North Georgia Mountains commission
Ocean Science Center of the Atlantic
Commission
Parks Department of State
Soil and Water Conservation Committee
State
Stone Mountain Memorial Committee
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance Committee
Georgia
Higher Education Facilities Commission
Georgia
Medical Education Board State
Public School Employees Retirement
System
Expense Fund
Regents of the university System of
Georgia
Science and Technology Commission
Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Technical Services Program Georgia
Employees Retirement System
Administration Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Bureau of State Planning and Community
Affairs
Governors office
Governors Emergency Fund
Office of the Coordinator of Highway
Safety
Family and Children Services
Department of
Benefits and Administrative Funds
Institutions Fund
Confederate Soldiers Home
Factory for the Blind Bainbridge
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
SURPLUS
JULY 1 1970
761858
23226597
4034046
146473
82137
2227791
00
705339
00
00
365
22128
64420
262000
11287589
00
00
00
1945208
00
929119
14982805
815913
00
386257
16319107
3107789
207335849
953943
00
00
19275
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
6017977
530031
263317
10075121
183053
00
1483891
6782949

2885

00
128415796
133103
1267509
00
72625
00
00
1860635
4212690
3168799
4058696
1162476
163151244
00
1400791
00
35855574
00
00
00
1112500
1796084
6736801

633
09156858
543
632199
19040160
00
00
00
2455400
00
619495
47480764
328780
00
47191
2958632
1878011
89090369
592588
229800
1806766
2201
00
78765820
999057
1759622
81073
522515
00
00
1418696

1004203
2000
00
00
00
00
204986
6782949
2885
00
08953141
00
00
10540705
00
00
00
2814622
00
00
26097503
50956
00
00
1049354
588249
19479874 18785457

FUNDS
RETURNED
TO STATE
TREASURY
761858
23226597
4034046
14647 3
82137
2227791
00
711339
00

00
365
22128
64420
262000
11287589
00
00
00
1945208
00
929119
14982805
815913
00
386257
16319107
3107789
SURPLUS
JUNE 30 1971
694417
5013774
532031
263317
10075121
183053
00
1682877
00
00
183098393 207335849
00 953943
00
1806766
00
00
00
19275
00
67353304
592748
00
81073
1003047
00
129431238

1144284534
1414126
00
571684
154070221
00
673750
98374328
18227215
52748806
00
00
12466636226
560281
9914202
00
00
2500
1141835190
00
00
67
133103
1267509
00
75625
00
00
1860635
4212690
3168799
4058696
1162476

99903475
00
2749
98374328
16805772
52748806
00
00
12316636226
30221
6638891
33
17
43
6
2037
5
632199
8499455
00
00
00
359222
00
619495
21383261
277824
00
47191
4007986
1289762
272188762
592588
229800
00
2201
00
10397074
406309
1759622
00
1522562
00
00
1421196
2449344
1414126
00
571751
163151244
00
1400791
00
31705574
00
00
00
151112500
1796084
6736801
54166746
00
676499
00
5571443
00
00
00
00
590502
3275311
onMflflgANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
99
SPENDING UNIT continued
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 Administration
Pharmacy Georgia State Board of
Probation State Board of
Properties Control Commission State
Public Health Department of
Authority Lease Rentals
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
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
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service
Board
State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Waterways Commission Georgia
Workmens Compensation State Board of
SURPLUS
JULY 1 1970
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
5884199 452238 S
2122405 2075354
38633 2314096
1373781 6862803
5156
18198
1891947
212183
299970
4267842
493808
31201450
1353117
105
43000
3590460

00 s
48600
100
1125348
00
15661443
149995
00
00
41257
00 2567006 99 2567006 99
2192 33 6065 16 13 57
46795 52 50753 19 2346 80
11541 02 2402 42 4200 00
622941 45 425639 06 170434 90
00 00 00
165247 93 222651 93 7548 37
202724 17 349963 41 27301 40
446463 48 195639 37 3636 23
630152 22 152663 07 1955 61
148893 78 39391 75 95 17
239035 00 1695 83 6325 01
3743 03 1397808 31 1394671 49
608 14 00 4604 02
392680 03 159141 30 14506 23
744742 50 161666 48 11810 41
326455 69 102316 64 4947 50
22701 40 886 64 2090 10
111335 42 22167 34 22167 34
12889 71 5723 10 20 00
6543 75 362151 42 331217 23
16191 81 98864 00 102602 50
326 53 1307 47 00
138237 47 105212 53 324006 54
11908 50 92597 74 34659 54
3585 04 257 54 00
00 64834 29 64834 29
2443 47 230227 11 226319 39
29727 92 13281 20 110 00
00 5817 34 5817 34
986 29 00 00
2163 37 574 62 5 78
FUNDS
RETURNED
TO STATE
TREASURY
5884199
2122405
38633
225347
5156
14293798
f 1891947
212183
299970
4267842
00
219223
4679552
1154102
83099403
00
16723228
f 23124839
45009673
f 63210783
14898895
24536001
468987
521216
55960038
75899995
33140319
2479150
11133542
f 1288971
654375
00
32653
43691603
2066705
358504
00
244347
2972792
00
f 98629
216337
SURPLUS
JUNE 30 1971
452238
2123954
2313996
6885889
493808
1264407
1503112
105
43000
3631717
00
607883
5309999
660242
38802138
00
21311921
34874059
19564235
15266307
3939175
169583
218998
00
672718
15921944
10231664

88664
00
574310
3093419
1245331
130747
13054051
11849873
25754
00
390772
1339120
00
00
58040
1094461342 15168285838 14308972146
25753919
Note Audits being performed by Independent Public
Accounting Firms were not available at the
time this report was published Information as
shown was furnished by the Agencies101
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
102
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1971
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Appropriation Allotments
Appropriation Allotments
Regular
For Loans to Counties
Less Lapsed Funds
Net Appropriation
108805213073
29000000
108834213073
1717818386
107116394687
FEDERAL FUNDS
Grants from U S Government
51140156645
COUNTIES AND CITIES
Grants Counties and Cities
930711305
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
1582697778
7559663
15750739
3839711515
106686744
5552406439
Total Revenues
164739669076
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Surplus
Total Funds Available
13903764988
178643434064lS
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1971
103
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Total Personal Services
OPERATING EXPENSE
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Insurance and Bonding
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties cities and Civil Divisions
Charges or Assessments by Other State Agencies
Equipment Purchases
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Operating Expense
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Publications Publicity and Printing
Rents
Grants to Counties Cities and Civil Divisions
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
AUTHORITY LEASE RENTALS
OTHER Schedule by Spending Units Pages 116117
Personal Services
Salaries and Wages
Employers Contribution for
FICA
Retirement
Health Insurance
Other Costs
Travel
Supplies and Materials
Communications
Publications Publicity and Printing
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Charges or Assessments by Other State Agencies
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Other
Total Governmental Costs
Excess of Funds Available over Expenditures
22577897534
946357648
1550085970
546634672
1245052
8196
5653
3297
31915
3594
2908
3776
2819
6847
441
415
14313
522
13518
1512
5534
2533
4095
14276
20542
46183
50799
24557
19300
85589
32753
41920
23159
29902
80571
09649
62831
27121
27469
08316
28379
48340
53871
01771
51160
6164323
404810
8660
39409408
192082542
634851
3924495
1863401303
22436658
62005
69736000
15511505743
10339670
10749002
395960
843691
293720
12282373
2210897
246259980
72585
120612250
60000
48027400
30913689047
143973513
67839642070
1020177
3675883
2501500
688330261
78791676
25622220876
14671353640
17720110468
5360313630
100101149612
163475148226
15168285838
178643434064

Includes collecting fees retained at source
in amount of 1582697778
WWSMBm105
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MH
HB
106
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1971
SPENDING UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Capitol Square Improvement Committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia
Commission for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development Commission
Mines Mining and Geology Department of
North Georgia Mountains Commission
Ocean Science Center of the Atlantic Commission
Parks Department of State
Soil and Water Conservation Committee State
Stone Mountain Memorial Committee
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance committee Georgia
Higher Education Facilities commission Georgia
Medical Education Board State
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Technical Services Program Georgia
Employees Retirement System
Administration Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Bureau of State Planning and Community Affairs
Governors Office
Governors Emergency Fund
Office of the Coordinator of Highway Safety
Family and Children Services Department of
Benefits and Administrative Funds
Institutions Fund
Confederate Soldiers Home
Factory for the Blind Bainbridge
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
STATE GRANTS
APPROPRIATION FROM U S
ALLOTMENTS GOVERNMENT
6541200 29003400
1111096559 79664822
16831200 00
10296000 7537700
124435000 00
79142900 00
302941887 00
171730000 34533105
38800000 00
2910000 00
671200 00
3850000 302109961
56673656 1516270
649174500 104921772
397327200 109749106
12039400 00
39700000 00
25620000 00
59551867 00
19982000 00
60157963 00
467928000 19506418
45236900 00
7334500 00
11471400 00
1556921809 34762285
142882228 21728711
42023433700 11598461410
11550911 00
78644500 00
00 7864000
21950000 00
249421667 00
16050820200 727203943
9775984 1300000
111700000 7067461
17350000 00
28565300 1419402
00 00
00 00
41193250 00
190639700 1072014851
71391399 00
00 00
9486695 8914943
4861825672 15737057293
00 00
2684000 00
11300000 00
676320488 157704623
432500000 00
1191701303 00
1351700000 00
14530922432 8770758161
48490800 1441595
516851400 00
55872500 00
72899000 00
362785900 00
14656425 00
39210200 00
42171500 1452538756
GRANTS
FROM
COUNTIES
CITIES
00
00
00
00
00
00
00
00
00
00
00
00
00
95725200
800000
00
00
00
987500
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
707540377
00
00
00
00
00
00
00
125658228
00
00
00
00
00
00
00
00STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
107
BUDGET FUNDS
FUNDS AVAILABLE
YEAR 3NDED JUNE 30 1971
CARRYOVER
REVENUES AND FROM PRIOR
EARNINGS YEAR TOTAL
RETAINED TOTAL SURPLUS AND FUNDS
BY UNITS REVENUES RESERVES AVAILABLE 56158155
79183 35623783 20534372
3098310 1193859691 5341734 1199201425
12192149 29023349 10076500 39099849
2505000 20338700 00 20338700
1022280 125457280 00 125457280
00 79142900 00 79142900
00 302941887 00 302941887
00 206263105 4428384 210691489
64298230 103098230 4969474 108067704
884000 3794000 00 3794000
00 671200 00 671200
00 305959961 6941350 312901311
850500 59040426 00 59040426
62538486 912359958 00 912359958
32218493 540094799 14500681 554595480
00 12039400 00 12039400
00 39700000 00 39700000
00 25620000 00 25620000
1105000 61644367 00 61644367
00 19982000 00 19982000
00 60157963 1116613 61274576
152671665 640106083 74331058 714437141
00 45236900 00 45236900
00 7334500 00 7334500
00 11471400 00 11471400
123270832 1714954926 9575237 1724530163
554398 165165337 599999 165765336
187259033 53809154143 63681251 53872835394
00 11550911 00 11550911
4200000 82844500 00 82844500
00 7864000 3256339 11120339
00 21950000 00 21950000
00 249421667 00 249421667
253073237 17031097380 380429911 17411527291
00 11075984 00 11075984
1317 118768778 00 118768778
53861284 71211284 00 71211284
497125 30481827 1242928 31724755
36382125 36382125 00 36382125
5469000 5469000 00 5469000
00 41193250 00 41193250
29324558 1291979109 509248076 1801227185
00 71391399 1000000 72391399
00 00 00 00
00 18401638 00 18401638
495154 21306918496 82450000 21389368496
00 00 00 00
00 2684000 00 2684000
163136229 174436229 89011972 263448201
26330129 860355240 9941751 870296991
00 432500000 71479467 503979467
00 1191701303 00 1191701303
00 1351700000 00 1351700000
1277040621 24704379442 12245683074 36950062516
00 49932395 00 49932395
3500000 520351400 3000000 523351400
00 55872500 00 55872500
00 72899000 00 72899000
00 362785900 00 362785900
00 14656425 2454209 17110634
00 39210200 00 39210200
147948435 1642658691 33526887 1676185578

BBflHHHflHH
HBa
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1971
SPENDING UNIT continued
Law Department of
Literature Commission State
Mineral Leasing Commission
Pardons and Proles 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 Department of
Authority Lease Rentals
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
Gracewood State School and Hospital
Medical Assistance Program
Medical Facilities Construction
Mental Health Institute Georgia
Retardation Center Georgia
Southwestern State Hospital
Water Duality 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
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service
Board
State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Waterways Commission Georgia
Workmens Compensation State Board of
STATE GRANTS
APPROPRIATION FROM U S
ALLOTMENTS GOVERNMENT
100766900 00
1823785 00
71763 00
125070419 487000
00 00
21054800 00
195645758 5974491
3614700 00
1809967100 642601610
567850000 00
357562100 2140972 3
3454662500 14489574
497593400 00
345014000 00
181923800 00
1021516500 27525858
3644074500 9405757157
180000000 414687992
566332600 10346218
652094200 4740644
548658900 00
52940194 22161900
1556885119 102462832
74923100 00
121705645 00
00 00
11217700 00
1611129700 2414999
432706573 00
16371200 00
00 00
210119934 165110400
131195165 11206259
00 00
00 00
72840337 00
GRANTS
FROM
COUNTIES
CITIES
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
SI07116394687 S 51140156645 930711305
Note Audits being performed by independent Public
Accounting Firms were not available at the
time this report was published Information as
shown was furnished by the AgenciesSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
109
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1971
CARRYOVER
REVENUES AND FROM PRIOR
EARNINGS YEAR TOTAL
RETAINED TOTAL SURPLUS AND FUNDS
BY UNITS REVENUES RESERVES AVAILABLE 104986900
4220000 104986900 00
00 1823785 00 1823785
00 71763 00 71763
00 125557419 00 125557419
178704232 178704232 183324410 362028642
00 21054800 00 21054800
00 201620249 00 201620249
00 3614700 00 3614700
164782002 2617350712 7862374 2625213086
00 567850000 00 567850000
55808389 434780212 15264 434795476
420743150 3889895224 17071 3889912295
31028898 528622298 5760000 534382298
13006368 358020368 00 358020368
1801983 183725783 00 183725783
252986396 1302028754 1831882 1303860636
101913898 13151745555 25020007 13176765562
00 594687992 00 594687992
37109937 613788755 00 613788755
24199799 681034643 00 681034643
24116260 572775160 00 572775160
2312500 77414594 00 77414594
4788997 1664136948 2700000 1666836948
00 74923100 2399465 77322565
10974335 132679980 00 132679980
772278 772278 11181625 11953903
76700 11294400 24300 11318700
1558582953 3172127652 00 3172127652
00 432706573 8610203 441316776
00 16371200 00 16371200
286309 286309 6197120 6483429
00 375230334 00 375230334
00 142401424 00 142401424
18384282 18384282 00 18384282
00 00 00 00
00 72840337 00 72840337
5552406439 SI64739669076 S 13903764988 1 78643434064
110
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1971
CAPITAL OUTLAY
SPENDING UNIT
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking State Department of
Capitol Square Improvement Committee
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia
Commission for the Development of the
Conservation Commissioner of
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Islands Development Commission
Mines Mining and Geology Department of
North Georgia Mountains Commission
Ocean Science Center of the Atlantic Commission
Parks Department of State
Soil and Water Conservation Committee State
Stone Mountain Memorial Committee
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance Committee Georgia
Higher Education Facilities Commission Georgia
Medical Education Board State
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
Science and Technology Commission Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Technical Services Program Georgia
Employees Retirement System
Administration Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Bureau of State Planning and Community Allairs
Governors Office
Governors Emergency Fund
Office of the Coordinator of Highway Safety
Family and Children Services Department of
Benefits and Administrative Funds
Institutions Fund
Confederate Soldiers Home
Factory for the Blind Bainbridge
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
PERSONAL
SERVICES
10418483
622163457
14454224
3978775
77405176
62905826
00
151689309
36475095
646227
4
69
7045
3206
334
147
1802
24
84
9004
853
50000
00
60478
70750
96328
00
00
00
11017
00
23260
48295
80253
00
31922
43923
35838
2233710589
7990157
00
2453696
00
4650000
102502382
8026974
8913463
23868405
5006875
20568085
4059000
30487494
108988591
41176453
00
14721800
473485523
00
00
70694668
494914396
232951299
00
00
6138823045
32241886
102119126
53384778
67375021
362373382
7594025
31336673
1117613037
OPERATING
EXPENSES
8691783
307386894
14039094
16096608
12392138
16054021
15000000
57518289
64809660
3144888
2
36
367
2012
1960
120
397
256
306
199
150
1123
430
73
29
6235
696
20567
46283
89574
61560
46419
39400
00000
20000
88750
82000
72092
15117
85427
34500
92287
82254
67987
1905893350
2968166
82614700
6859877
1552832
4650000
51892726
2049953
4517147
30073952
1796770
15814040
1410000
9287060
117815761
27300820
00
3108154
161421314
00
2010250
94379205
348055380
218279362
260000000
420000000
2378019494
11267696
81112529
2035484
3448625
2726614
1870291
7379719
522931986
PERSONAL OTHER
SERVICES COSTS
00 00
00 20141520
00 10076500
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 15289831
00 5895449
4088917 14723656
00 00
00 00
00 00
00 00
00 00
00 20859729
578978 117313987
00 00
00 00
00 00
00 113545354
00 8883500
00 201429803
00 00
00 00
00 00
00 00
00 00
00 823077646
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 9100000
00 00
00 931701303
00 931700000
00 13961877593
1496428 4366104
00 6803768
00 00
00 00
00 00
00 00
00 00
00 4439105
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS BUDGET FUNDS EXPENDITURES
YEAR ENDED JUNE 30 1971
EXCESS
OF FUNDS
AUTHORITY TOTAL AVAILABLE
LEASE GOVERNMENTAL OVER
RENTALS 00 3THER 17568015 i COSTS EXPENDITURES 19479874 TOTAL
36678281 56158155
900000 00 1 53491577 1193183448 6017977 1199201425
00 00 38569818 530031 39099849
00 00 20075383 263317 20338700
00 25584845 115382159 10075121 125457280
00 00 78959847 183053 79142900
2879418 87 00 302941887 00 302941887
00 00 209207598 1483891 210691489
00 00 101284755 6782949 108067704
00 00 3791115 2885 3794000
00 00 670567 633 671200
00 1 00098170 103744453 209156858 312901311
00 00 59039883 543 59040426
00 00 911727759 632199 912359958
00 00 535555320 19040160 554595480
00 00 12039400 00 12039400
00 00 39700000 00 39700000
00 00 25620000 00 25620000
00 00 64099767 2455400 61644367
00 00 19982000 00 19982000
00 10000000 60655081 619495 61274576
2146000 00 41900000 666956377 47480764 714437141
00 00 45565680 328780 45236900
00 00 7334500 00 7334500
00 00 11424209 47191 11471400
840000 00 00 1721571531 2958632 1724530163
00 00 163887325 1878011 165765336
160417 97 494 26669486 53783745025 89090369 53872835394
00 00 10958323 592588 11550911
00 00 82614700 229800 82844500
00 00 9313573 1806766 11120339
00 20394967 21947799 2201 21950000
00 2 40121667 249421667 00 249421667
18417836 00 145 13505117 17332761471 78765820 17411527291
00 00 10076927 999057 11075984
00 1 03578546 117009156 1759622 118768778
00 17350000 71292357 81073 71211284
00 24398595 31202240 522515 31724755
00 00 36382125 00 36382125
00 00 5469000 00 5469000
00 00 39774554 1418696 41193250
00 4 30138299 656942651 1144284534 1801227185
00 2500000 70977273 1414126 72391399
00 00 00 00 00
00 00 17829954 571684 18401638
00 206 00391438 21235298275 154070221 21389368496
00 00 00 00 00
00 00 2010250 673750 2684000
00 00 165073873 98374328 263448201
00 00 852069776 18227215 870296991
00 00 451230661 52748806 503979467
00 00 1191701303 00 1191701303
00 00 1351700000 00 1351700000
19765963 46 28109812 24483426290 12466636226 36950062516
00 00 49372114 560281 49932395
2000000 00 1 23401775 513437198 9914202 523351400
00 00 55420262 452238 55872500
00 00 70823646 2075354 72899000
00 00 365099996 2314096 362785900
00 783515 10247831 6862803 17110634
00 00 38716392 493808 39210200
00 00 1644984128 31201450 1676185578
111irakE
BBPHHSS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1971
CAPITAL OUTLAY
SPENDING UNIT continued
Law Department of
Literature Commission State
Mineral Leasing Commission
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 Department of
Authority Lease Rentals
Battey State Hospital
Central State Hospital
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Savannah
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
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service
Board
State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Waterways Commission Georgia
Wortanens Compensation State Board of
PERSONAL OPERATING PERSONAL OTHER
SERVICES EXPENSES SERVICES COSTS
85308099 18325684 00 00
1160000 663680 00 00
00 28763 00 00
103050891 18916068 00 00
83008897 22319046 00 00
15184748 5263536 00 00
168090044 28454886 00 00
901501 2472957 00 00
1049779545 619879096 00 00
00 00 00 00
340486498 72043785 00 00
2798164206 877547012 00 1 792 04736
398287242 116531119 00 00
269284756 73469305 00 00
128549706 51236902 00 00
851370704 288774849 00 1 635 45500
43934877 140313169 00 00
00 594687992 00 00
453962932 143911693 00 00
525133586 139734409 00 00
456136153 106407343 00 00
51918568 25584690 00 00
1159832941 491220741 00 180 00000
64786167 11964088 00 00
48215186 8249652 00 00
674696 1392807 00 00
7919725 3268228 00 00
1045215339 1899565860 00 00
215114384 127508154 00 00
13510108 2835338 00 00
00 00 00 00
6309531 3250131 00 1 519 71061
121740263 19333041 00 00
10723168 8242848 00 00
00 00 00 00
64546956 8235919 00 00
256222r20876 14671353640 6164323 177 139 46145
Note Audits being performed by Independent Public
Accounting Firms were not available at the
time this report was published Information as
shown was furnished by the AgenciesSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1971
EXCESS
OF FUNDS
AUTHORITY TOTAL AVAILABLE
LEASE GOVERNMENTAL OVER
RENTALS 00 OTHER 00 COSTS EXPENDITURES 1353117 TOTAL
103633783 104986900
00 00 1823680 105 1823785
00 00 28763 43000 71763
00 00 121966959 3590460 125557419
00 00 105327943 256700699 362028642
00 00 20448284 606516 21054800
00 00 196544930 5075319 201620249
00 00 3374458 240242 3614700
00 9129905 39 2582649180 42563906 2625213086
5678500 00 00 567850000 00 567850000
00 00 412530283 22265193 434795476
00 00 3854915954 34996341 3889912295
00 00 514818361 19563937 534382298
00 00 342754061 15266307 358020368
00 00 179786608 3939175 183725783
00 00 1303691053 169583 1303860636
00 128527366 85 13036984731 139780831 13176765562
00 00 594687992 00 594687992
00 00 597874625 15914130 613788755
00 00 664867995 16166648 681034643
00 00 562543496 10231664 572775160
00 00 77503258 88664 77414594
00 00 1669053682 2216734 1666836948
00 00 76750255 572310 77322565
00 400000 00 96464838 36215142 132679980
00 00 2067503 9886400 11953903
00 00 11187953 130747 11318700
00 2168252 00 3161606399 10521253 3172127652
815000 00 79344 64 432057002 9259774 441316776
00 00 16345446 25754 16371200
00 00 00 6483429 6483429
00 1906769 00 352207623 23022711 375230334
00 00 141073304 1328120 142401424
00 00 18966016 581734 18384282
00 00 00 00 00
00 00 72782875 57462 72840337
53603136 30 X 001011496 12 SI63475148226 15168285838 178643434064
113
BnHHnaimSTATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
3saiK03

isasgssses
MBBBBB
116
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
AGING STATE COMMISSION ON
Grants to Public and Private Nonprofit Agencies
Grants to Counties Cities and civil Divisions
17568015
AGRICULTURE DEPARTMENT OF
Livestock Indemnities
Indemnities
Fire Ant Eradication
Salaries and Wages
Supplies and Materials
Other Contractual Expense
2383777
68836320
74244080
8027400
145464177
153491577
AUDITS DEPARTMENT OF
Tax Ratio Study
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Operating Expense
Travel
Supplies and Materials
Communications
Publications Publicity and Printing
Rents
Charges or Assessments by Other State Agencies
Equipment Purchases
Other Operating Expenses
Per Diem and Fees
8365225
395960
843691
293720
2210897
598460
72585
2475
60000
1020177
3675883
1500
8044272
9898596
15686249
25584845
CONSERVATION
CONSERVATION COMMISSIONER OF
Planning Grants
Grants to Counties cities and civil Divisions
Action Grants
Grants to Counties cities and Civil Divisions
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION
Marine Resources Extension
Grants to Counties Cities and Civil Divisions
PARKS DEPARTMENT OF STATE
Reclamation Tybee Beach
Grants to Counties Cities and Civil Divisions
5000000
95098170
100098170
10000000
41900000
EDUCATION
EDUCATION DEPARTMENT OF
Grants
Grants to Counties Cities and Civil Divisions
Capital Outlay Grants
Grants to Counties cities and Civil Divisions
MEDICAL EDUCATION BOARD STATE
Scholarships
Tuition and Scholarships
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
Employer Contributions
Grants to Counties Cities and Civil Defense
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
Grants to Colleges
Grants to Counties Cities and Civil Divisions
Student Aid
Tuition and Scholarships
Teachers Retirement Employers Contributions
Grants to Counties Cities and Civil Divisions
STATE SCHOLARSHIP COMMISSION GEORGIA
Scholarships
Tuition and Scholarships
TEACHERS RETIREMENT SYSTEM
Floor Plan
Grants to Counties cities and Civil Divisions
TECHNICAL SERVICES PROGRAM GEORGIA
Technical Services Grants
Other Contractual Expense
46902154629
2524514857
13552307600
20000000
941197517
49426669486
20394967
240121667
14513505117
103578546
17350000
24398595SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
117
EXECUTIVE
BUREAU OF STATE PLANNING AND COMMUNITY AFFAIRS
Area Planning and Development Commission Grants
Other Contractual Expense
Appalachian Regional Commission Grant
Other Contractual Expense
Coastal Plains Regional Commission Grant
Other Contractual Expense
Omnibus Crime and Safe Streets Act 1968
and Juvenile Delinquency Prevention Act
Other Contractual Expense
Area Planning 701 Program HUD
Per Diem and Fees
GOVERNORS OFFICE
Mansion Allowance
Other Operating Expenses

87292474
4933100
11000000
256165321
70747404 430138299
2500000
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
BENEFITS AND ADMINISTRATIVE FUNDS
Grants to Counties
Grants to Counties Cities and Civil Divisions
Benefits
Direct Benefits Medical Care and Public Assistance
2539439076
18060952362 20600391438
HIGHWAY DEPARTMENT OF GEORGIA STATE
Airport Development
Other Contractual Expense
28109812
INDUSTRY AND TRADE DEPARTMENT OF
Advertising
Publications Publicity and Printing
Metropolitan Atlanta Rapid Transit Authority
Other Contractual Expense
120609775
2792000
123401775
JUDICIAL SYSTEM
STATE LIBRARY
Library Books
Other Contractual Expense
783515
PUBLIC HEALTH
PUBLIC HEALTH DEPARTMENT OF
Grants to County Health Units
Grants to Counties cities and Civil Divisions
MEDICAL ASSISTANCE PROGRAM
Benefit Payments
Direct Benefits Medical Care and Public Assistance
PURCHASES SUPERVISOR OF
Workmens Compensation Payments
Workmens Compensation and Indemnities
912990539
12852736685
40000000
REVENUE DEPARTMENT OF
Motor Vehicle Tag Purchases
Supplies and Materials
Loans to Counties Tax Revaluation
Grants to Counties cities and Civil Divisions
176825200
40000000
216825200
SECRETARY OF STATE
Special Repairs
Other Contractual Expense
VETERANS SERVICE STATE DEPARTMENT OF
VETERANS SERVICE BOARD
Central State Hospital
Other Contractual Expense
Medical College of Georgia
Other Contractual Expense
7934464
117700000
72976900 190676900
Total Other Expenditures
fa

HHHUnH119
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
nnfSFfKiifresf MSBBBDBU
Hr
120
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AGING STATE COMMISSION ON
COMPARISON OF APPROVE BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State fuil aile
tures totaling 66637900 A comparison of anticipated tunas
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
75 556 00
576 161 00
651 917 00
ACTUAL
6541200
290B2583
OVER
UNDER
1014400
28553517
35623783 29567917
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
1446200
66637900
20534372
56158155 i
19088172
10479745
EXPENDITURES
Personal Services
Operating Expense
Grants to Public and Private
NonProfit Agencies
Excess of Funds Available over Expenditures
11443000
10149900
45045000
66637900
10418483
8691783
36678281
19479874
1024517
1458117
17568015 27476985
29959619
19479874
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the apartment of Agriculture PfrrtedxpendttureTto IZlTun tllTll
l totaling 1259591910 A comparison of anticipated tunas
tures totaling T
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
1170128810
85463100
1255591910
ACTUAL
1111096559
82763132 lL
OVER
UNDER
59032251
2699968
1193859691 61732219
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
4000000
5341734
1341734
159591910 1199201425 U60390485
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Livestock Indemnities
Fire Ant Eradication
Excess of Funds Available over Expenditures
646827380
320504530
28600000
90000000
23660000
150000000
1959591910
622163457
307386894
20141520
90000000
8027400
145464177
1193183448
6017977

24663923
13117636
8458480
00
15632600
4535823
66408462STATE UNITS
121
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AIR TRANSPORTATION STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
videdfoVeenStureTtotalin Tcison SfSlSSSS FS f
funds available and expenditures may be summarized as foowf P available and budgeted expenditures to actual
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
16989600
11500000
28489600
10076500
14441700
14047900
10076500
38566100
385661 fin
ACTUAL
16831200
12192149
29023349
10076500
14454224
14039094
10076500
38569818
530031
OVER
UNDER
158400
692149
533749
00

39099849

533749
12524
8806
00
3718
530031
SectiosfoTthe SalroIatrLrSvOe TcLlTlT JfcT f 12524 S vioiat of
budget estimates in the amount of 69 2 49 Budgie amendment snonTdh th fT revenues detained category exceed
personal services then no overexpenditure of funls woIStve resulted fT reVised estimated expenditures in
ARTS GEORGIA COMMISSION ON THE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditur
BUDGETED 10306000 10042700 ACTUAL 10296000 10042700 OVER UNDER 10000
203r4R7 nn 4000000 16348700 20338700 2
3978775 16096608 21225
2034R7 00 20075383 2r633 17 2 2 73317 63317

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 15 of unit report provided for expenditures
totaling 91935000 for regular operations and 35000000 for tax ratio study A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Operations
Tax Ratio Study
Other Revenues Retained
EXPENDITURES
Personal Services
Operations
Tax Ratio Study
Operating Expense
Operations
Tax Ratio Study
Excess of Funds Available over Expenditures
OVER
UNDER
89435000 35000000 89435000 35000000 00 00
124435000 124435000 00
2500000 1022280 14777 20
126935000 125457280 14777 20
79335000 77405176 19298 24
12000000 9898596 21014 04
91335000 87303772 40312 28
12600000 12392138 2078 62
23000000 15686249 73137 51
35600000 28078387 75216 13
126935000 115382159 115528 41
10075121 s 100751 21
BANKING STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Banking as presented on page 15 of unit report provided for
expenditures totaling 83610000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 83610000 ACTUAL 791429 629058 160540 789598 1830 00 26 21 47 S OVER UNDER 4467100

66090000 17520000 83610000 3184174 1465979 4650153
183053
ISHHHBh
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
123
CAPITOL SQUARE IMPROVEMENT COMMITTEE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for eSendturesPoIinaUsfe207hI7CaP01 8a ImProvement Committee as presented on page 9 of unit report provided
fLnnnMr h v comparison of anticipated funds available and budgeted expenditures to actual
tunas available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Authority Lease Rentals
BUDGETED
326275287
15000000
311275287
S 326275287
Excess of Funds Available over Expenditures
OVER
ACTUAL UNDER
3029418 87 233334 00
150000 00 on
2879418 87 233334 00
3029418 87 233334 00
00 S 00
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tota
expend
ling sf33ia43O00d bfom l thS roller General as presented on page 36 of unit report provided for expenditures
ndLles3ma4bsSmmarizeSPas1followsrtlC1Pated aVlable budted expenditures to actual funds avaifable and
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
177040000
56107300
233147300
00
233147300
164527100
68620200
233147300

OVER
UNDER
171730000 5310000
34533105 21574195
206263105
4428384
210691489
151689309
57518289
209207598
1483891
26884195
4428384
22455811
12837791
11101911
23939702
1483891
TnntninBrinrnmiwMTMiniiniiiiniiniiiiiiIM8SHfBiHPH

mSBBBBBBBBflBBmun
124
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPUTER SERVICE CENTER STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
40000000 64507900
104507900
4969500
1 09477400
43936600
65540800
109477400
ACTUAL
38800000
64298230
OVER
UNDER
1200000
209670
103098230
4969474
108067704
36475095
64809660

1409670
1409696
7461505
731140
101284755 S 8192645
S 6782949 S 6782949
CONSERVATION
ALTAMAHA RIVER BASIN COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Altamaha River Basin Commission as presented on page 15 of unit report provided for
expenditures totaling 45o5oOO A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
3000000
1500000
4500000
678500
3821500
4500000
ACTUAL
2910000
884000
3794000
646227
3144888
3791115
2885

irl

OVER
UNDER
90000
616000
706000
32273
676612
708885
2885STATE UNITS
125
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
CHATTAHOOCHEE RIVER BASIN GEORGIA COMMISSION FOR THE DEVELOPMENT OF THE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
on paoS5oaravSaoerGSKSSl e9VoJPmAnt f thS ahoochee River Basin as presented
budgeted expenditures to acual funds avaiSaetaSSy8lfS1nf1f11Pat 3Vailable
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
692000
450000
242000
692000
ACTUAL
671200
450000
220567

670567
631
OVER
UNDER
20800
00
21433
21433
633
CONSERVATION
CONSERVATION COMMISSIONER OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expenSsSSrflnlofSoris S P report provided for
available and expenditures may be summarized as fSlowsfP available and budgeted expenditures to actual funds
FUNDS AVAITARTR
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves and Surplus
EXPENDITURES
Operating Expense
State Assistance Grants
Planning Grants
Action Grants
Excess of Funds Available over Expenditures
BUDGETED
5215500
137064500
142280000
5000000
147280000
4280000
3000000
10000000
130000000
147280000
OVER
UNDER
3850000 1365500
302109961 165045461
305959961
6941350
312901311
3646283
00
5000000
95098170

1L
103744453 iz
209156
163679961
1941350
165621311
633717
3000000
5000000
34901830
43535547
58
209156858
aUBBBBBBBBihiiiiii

126
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RY SPENDING UNITS
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
BUDGETED
588 274 00
26 885 00
s 615 159 00
73 396 00
388 863 00
152 900 00
s 615 159 00
Excess of Funds Available over Expenditures

izl
59040426
56673656
2366770
6960478
36789574
15289831

59039883
543
OVER
UNDER
2153744
321730
2475474
379122
2096726
169
2476017
543
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
677491600
260393400
S 937885000
ACTUAL
649174500
263185458
OVER
1 UNDER
28317100
2792058
912359958 S 25525042
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
727548700
204436300
5900000
9f37885000
704570750
201261560
5895449
S 911727759
S 632199
22977950
3174740
4551
26157241
632199STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
127
CONSERVATION
GAME AND FISH COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Game and Fish Commission as presented on page 48 of unit report provided for
expenditures totaling 547190116 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
CONSERVATION
GROVELAND LAKE DEVELOPMENT COMMITTEE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Groveland Lake Development Committee as presented on page 11 of unit report provided
for expenditures totaling 12220000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4136887 00 3973272 00 163615 on
1329817 16 1186527 74 143289 42
5466704 16 5159799 74 306904 42
5197 00 145006 81 139809 81
5471901 16 5304806 55 167094 61
3293183 00 3206963 28 86219 72
1876018 16 1719315 94 156702 27
302700 00 188125 73 114574 27
5471901 OS 5114404 95 357496 21
190401 190401 60
OVER
BUDGETED ACTUAL UNDER
122200 00 120394 00 180600
122200 120394 00 180600
00 00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
JEKYLL ISLAND COMMITTEE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget of the Jekyll Island Committee as presented in unit report provided for expenditures totaling
00000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
40000000 A compar
may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
40000000
40000000
39700000
39700000
00 S
OVER
UNDER
300000
300000
J30
CONSERVATION
LAKE LANIER ISLANDS DEVELOPMENT COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Lake Lanier Islands Development Commission as presented on page 10 of unit report
provided for expenditures totaling 166400000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
26100000
140300000
S 166400000
1 66400000
OVER
UNDER
25620000 480000
00 140300000
25620000 140780000
25620000 140780000
00 S 00STATE UNITS
129
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
MINES MINING AND GEOLOGY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Mines Mining and Geology as presented on page 17 of unit report pro
vided for expenditures totaling 66762500 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
646 700 00
20 925 00
667 625 00 s
339 575 00
328 050 00
667 625 00
59551867
2092500
33411017
30688750
64099767
OVER
UNDER
5118133
00
61644367
5118133
11
2455400
5464 21162 83 ri0
26627 3 3
24554 00
CONSERVATION
NORTH GEORGIA MOUNTAINS COMMISSION
COMPARISON OF APPROVED BUDGET TO FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the North Georgia Mountains Commission as presented on page 9 of unit report provided
for expenditures totaling 20600000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 20600000 ACTUAL 19982000 19982000 00 UNDER 6180 6180 nn
20600000 nn
00
Wr
iiiiiiiiiimmBM
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Ocean Science Center of the Atlantic Commission as presented on page 20 of unit report
provided for expenditures totaling 63404613 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Marine Resources Extension
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
62288000 60157963 2130037
1116613 1116613 00
63404613 61274576 2130037
14738000 14723260 14740
15116613 15072092 44521
23550000 20859729 2690271
10000000 10000000 00
63404613 60655081 2749532
619495 s 619495
CONSERVATION
PARKS DEPARTMENT OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of State
tures totaling 693549900 A comparison of anticipated
and expenditures may be summarized as follows
Parks as presented on page 63 of unit report provided for expendi
funds available and budgeted expenditures to actual funds available
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Reclamation of Natural Resources
Tybee Beach
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
480428000 168578200 467928000 172178083 125000 35998 00 83
649006200 640106083 89001 17
44543700 74331058 297873 58
693549900 714437141 208872 41
187466900 115613200 133969800 214600000 180248295 112315117 117892965 214600000 72186 32980 160768 05 83 35 00
41900000 41900000 00
693549900 666956377 265935 23
47480764 s 474807 a
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
131
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
w T tal aPPved budget for the State Soil and Water Conservation Committee as presented on paqe 23 of unit report
actual funds aMp80466908 A comParison f anticipated fundsavailable and udgeed expenditures
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
46690Snn
31896HO
43501200
46690Snn
ACTUAL
452369nn
2480253
43085427
45565680
S 328780
OVER
UNDER
1453900
709347
415773
1125120
328780
CONSERVATION
STONE MOUNTAIN MEMORIAL COMMITTEE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Stone Mountain Memorial Committee provided for expenditures totalina S75 59S nn
suZariled as follotlT aUable and budted expenditures to aclual funds avaffie andeSM maye
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
75595nn 7334500 225000
75 595 00 7334500 225000
nn nnBanHsara
132
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SURFACE MINED LAND USE BOARD GEORGIA
COMPARISON OF PROVED BUDGET TO TOTAL FITNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FITMDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
12465600
8637100
3828500
17465600
ACTUAL
11471400 lrl
8431922
2992287

11
11424209
47191
11
OVER
UNDER
994200
205178
836213
1041391
47191
CORRECTIONS STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
1659203000
218693000
1877896000
ACTUAL
1556921809
158033117
OVER
1 UNDER
102281191
60659883
1714954926 162941074
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
7070876
9575237
2504361
1884966876 S 1724530163 U160436713
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
999990000
642206000
115470876
127300000
900443923
623582254
113545354
84000000
S 1721571531
S 2958632
99546077
18623746
1925522
43300000
163395345
2958632STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Defense as presented on page 32 of unit report provided for expendi
tures of 118087000 for the Military Division 45007100 for Civil Defense Division 4098300 for the Office of
Emergency Planning and 4081000 for the Community Shelter Planning Program a total of 171273400 Comparisons of
anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
MILITARY DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
CIVIL DEFENSE DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
ACTUAL OVER
BUDGETED UNDER
1174690 00 1169671 12 501888
6180 00 5543 98 63602
1180870 00 1175215 10 565490
461274 00 455150 17 612383
630455 00 629333 67 112133
89141 00 88835 00 30600
1180870 00 1173318 84 755116
1896 26 189626
24525200 22715616 1809584
20481900 18219 369 2262531
45007100 40934985 4072115
36815100 33615062 3200038
8192000 6301990 1890010
45007100 39917052 5090048
1017933 1017933
134
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OFFICE OF EMERGENCY PLANNING
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
COMMUNITY SHELTER PLANNING PROGRAM
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
s BUDGETED 413383 ACTUAL 3199500 OVER UNDER 8988 9692 00
38617 2366 40983 00 00 W
2892475 236572 3129047 70453 25 28
s 9692 53

Excess of Funds Available over Expenditures
Total Excess of Funds Available over Expenditures
4081000
3509342
00
3407000
674000
599999
4109341
3313284
196058
4081000
3509342
599999
1878011
571658
599999
28341
93716
477942
571658
599999
1878011
Federal Civil Defense Funds from which grants to cities counties and other State agencies are made are administered
by the Department of Defense as directed by U S Government and are not included in budgeted department operationsSTATE UNITS 135
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
turesotalina Isllfifl 0999n fl DePartment Education as presented on page 109 of unit report provided for expendi
lt nd L 990 A mParison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Grants
Capital Outlay Grants
Capital Outlay Regular
Authority Lease Rentals
Excess of Funds Available over Expenditures
42456119090
13234137700
OVER
UNDER
42023433700 432685390
11785720443 1448417257
55690256790 53809154143 1881102647
46553200 63681251 17128051
Sfl 53872835394 1863974596
2434919500
2071035900
48460790290
2527298600
202246300
40519400
2233710589
1905893350
46902154629
2524514857
201429803
16041797
201208911
165142550
1558635661
2783743
816497
24477603
55736809990 53783745025 1953064965
EDUCATION
EDUCATIONAL IMPROVEMENT COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
HT1it0tal aProved kdet ff the Georgia Educational Improvement Council as presented on page 17 of unit report pro
funls fvailabe andT S132000 comparison of anticipated funds available and budgeted expenditures actSl
runas available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 13263000 ACTUAL 115509 79901 29681 109583 5925 11 57 66 23 88 5 OVER UNDER 17120 89
8825000 4438000 13263000 834843 1469834 2304677 592588

amammaBian
136
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RY SPENDING UNITS
EDUCATION
UTGHFR EDUCATION ASSISTANCE COMMITTEE GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
103504000
4200000
107704000
107704000
ACTUAL
OVER
UNDER
78644500 24859500
4200000SSI
82844500 S 24859500
82614700 Sf1 25089300
229800 229800
EDUCATION
HIGHER EDUCATION FACILITIES COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Georgia Higher Education Facilities Commission is Federally funded and a budget is not submitted to the State Budget
Bureau
Actual funds available and expenditures of the Commission were as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
78 640 00
32 563 39
s 111 20339
24 536 96
68 598 77
93 135 73
18 067 66
s 111 203 39
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
MEDICAL EDUCATION BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget of the State Medical Education Board as presented on page 15 of unit report provided for
expenditures totaling 22200000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Scholarships
Excess of Funds Available over Expenditures
OVER
BUDGEr PED ACT IB U J UI JDER
222 000 00 219 500 00 2 500 00
17 750 00 15 528 32 2 221 68
204 250 00 203 949 67 300 33
222 000 00 219 477 99 S 2 522 01
s 22 01 22 01
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 250121700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Employers Contribution
OVER
BUDGETED ACTUAL UNDER
2501217 00 2494216 67 7000 33
50000 00 46500 00 3500 00
50000 00 46500 00 3500 00
2401217 00 2401216 67 33
2501217 00 2494216 67 7000 33
00 00
Excess of Funds Available over Expenditures
Actual disbursements for Public School Employees Retirement System Expense Fund for personal services and operating
expense were made from the Employees Retirement System Expense Fund138
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents of the University System of Georgia includes the operation of the Regents
Central Office fl as Organized Research Extension Teaching Institutions Grants to Junior College Junior College
construction and other activities The Regents in turn make budget allocations to the various units as shown on pages
54 and 55 of unit report
separate audit reports are made for the various units of the University System including research and extension acti
vities Section II ofhis report reflects a comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures for operations of units of the University System of Georgia
That portion of the total approved budget for the Regents of the University System of Georgia applicable to Regents
Central Office operation Southed Regional Education Board Graduate Education Grants to DeKalb College Regents Scholar
ships HEFA construction Grants Authority Lease Rentals and Teachers Retirement as presented on page 53 of unit report
provided for expenditures totaling 4288930900
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Regents Central Office
General Operations
Southern Regional Education Board
Graduate Education
Grants to DeKalb College
Student Aid
Capital Outlay
Authority Lease Rentals
Teachers Retirement
BUDGETED
ACTUAL
OVER
UNDER
93533400 93533400 00
7645000 7645000 00
6000000 6000000 00
183500000 1 63645600 19854400
20000000 20000000 00
4934500 4934500 00
1421299700 14 21299700 00
950100000 9 45100000 5000000
2687012600 S 2662158200 24854400
Other Revenues Retained
Regents Central Office
General Operations
Capital Outlay
HEFA Grants
Other
Authority Lease Rentals
General Operations
Transfer to Supervisor of Purchases
Self Insurance Trust Fund
18381305
816970100
143213200
250602600
00
izL
21830739
715107787
00
250602600
7263946

Izl
3449434
101862313
143213200
00
7263946
1229167205 S 980277180 248890025
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
For Architect Fee Account
Commitment to Georgia Education
Authority University for
Failure of Federal Funds
61040495
311710600
372751095
S 488930900
61040495
319 389416
380429911
00
7678816
7678816
4022865291 S 266065609M
STATE UNITS
139
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES BUDGETED
Regents Central Office
Personal Services
Operating Expense
Grants to DeKalb College
Student Aid Regents Scholarships
Capital Outlay
HEFA Construction Grants
Architect Fee Account
Insurance Fund
Junior College Construction
To General Education Authority
University Revolving Fund
Other
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
102081500
48326100
183500000
20000000
816970100
7057100
00
200000
100000000
215983200
1844712900
950100000
102502382
51892726
163645600
20000000
OVER
UNDER
420882
3566626
19854400
00
715107787 101862313
6812971 244129
956888 956888
200000 00
100000000 00
00 215983200
1841783600 2929300
941197517 8902483
4288930900

3944099471 344831429
78765820 78765820
inoiab comparison indicates that the personal services operating expense and insurance fund were overspent by
5420882 3566626 and 956888 respectively These overexpenditures are in violation of Section 56 of the General
Appropriations Act of 19691970 as approved February 21 1970
The overexpenditure in operating expenses resulted from failure to budget for Workmens Compensation Insurance pay
ments that were paid to the Supervisor of Purchases who administers the Workmens Compensation self insurance program
for the State of Georgia The payments made to the Supervisor of Purchases were from funds that were collected in prior
years from Units of the University System for Workmens Compensation Insurance
EDUCATION
SCIENCE AND TECHNOLOGY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Science and Technology Commission as presented on page 19 of unit report
provided for expenditures totaling 10140000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
101 400 00 97 759 84 3 640 16
00 13 000 00 13 000 00
00 110 7 59 R4 9 359 B4
79 900 00 80 269 74 369 74
21 500 00 20 100 9 499 769 990 53 27 7 1 000 47
s 9 630 990 71
47
Excess of Funds Available over Expenditures
Federal funds were not budgeted by the Georgia Science and Technology Commission In the future all funds received bv
the Commission should be budgeted
The personal services category of the approved budget was overspent by 36974 however the operating expense category
was underspent by 100047 The Commission should have requested a budget amendment transferring enough of the operating
expense category to the personal services category in compliance with Section 56 of the General Appropriations Act of 1970
approved February 21 1970 so that expenditures in each category would have been within budget limitsBSK

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FTINTIS AVAILABLE EXPENDITURES
BY gPFNDTNG UNITS
EDUCATION
STftTE SCHOLARSHIP COMMISSION GEORGIA
COMPARISON OF APPROVED BIGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
ftRISUIN Ur jrrisjvCU puim
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
111900000
9001600
S 170901600
ACTUAL
111700000
7068778
118768778
OVER
UNDER
200000
1932822
2132822
EXPENDITURES
Personal Services
Operating Expense
Scholarships
Excess of Funds Available over Expenditures
9092000
5809600
106000000
8913463
4517147
103578546

117009156
1759622
178537
1292453
2421454
3892444
1759622
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF PROVED BUDGFT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Teachers Retirement System ExpenseFund Provided Petotalin
90952900 A comparison of anticipated funds available and budgeted expends
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Floor Plan
BUDGETED
347 000 00
562 529 00
s 909 529H 00
246 879 00
315 650 00
347 000 00

Excess of Funds Available over Expenditures
90952900
11
ACTUAL
173 538 500 612 00 84
712 112 84
238 300 17 3 684 739 500 05 52 00
izL
OVER
UNDER
17350000
2391616
11

11
71292357 iz
B1073 S
19741616
819495
1491048
17350000
19660543
81073
BBBBKHBHBOafiBSBH
STATE UNITS
141
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TECHNICAL SERVICES PROGRAM GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Technical Services Program as presented on page 18 of unit report provided
for expenditures totaling 31834700 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Technical Service Grants
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
28565300 2026500 28565300 1916527 00 109973
30591800 30481827 109973
1242900 1242928 28
31834700 31724755 109945
5007200 1845000 24982500 5006875 1796770 24398595 325 48230 583905
31834700 31202240 632460
522515 s 522515
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
totaling 51951600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
Actual disbursements for Employees Retirement System State Employees Assurance Department and for Public School
Employees Retirement System Expense Fund were made from the Employees Retirement System Administrative Expense Fund
These disbursements have been deleted from the above comparison and are reflected in the comparison of approved budget to
total funds available and expenditures of the respective agencies
OVER
BUDGETED ACTUAL UNDER
519516 00 363821 25 155694 75
316841 00 205680 85 111160 15
202675 519516 00 00 158140 40 s 44534 155694 fiO
363821 25 00 7S
0 0

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RV SPENDING UNITS
EMPLOYEES RETIREMENT SYSTEM STATE EMPLOYEES ASSURANCE DEPARTMENT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
ACTUAL
5469000
OVER
UNDER
00
4059000
1410000
5469000
Excess of Funds Available over Expenditures
Actual disbursements for Employees Retirement System State Employees Assurance Department were made from the
Employees Retirement System Administrative Expense Fund
EXECUTIVE DEPARTMENT
BUDGET BUREAU
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
31930000
10388000
Excess of Funds Available over Expenditures
ACTUAL
41193250
OVER
UNDER
1124750
30487494
9287060
1442506
1100940
39774554
S 1418696
2543446
1418696
IHMMgaQn
UHEBBBBMBOmSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
143
EXECUTIVE DEPARTMENT
BUREAU OF STATE PLANNING AND COMMUNITY AFFAIRS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Bureau of State Planning and Community Affairs as presented on page 42 of unit report
provided forexpenditures totaling 969265700 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Area Planning and Development Commission
Grants
Appalachian Regional Commission
Coastal Plains Regional Commission
Omnibus Crime and Safe Streets Act 1968
Area Planning 701 Program HUD
Recreation Plan
Excess of Funds Available over Expenditures
ACTUAL OVER
BUDGETED UNDER
1936397 00 1906397 00 3000000
7623364 00 11013394 09 339003009
9559761 00 12919791 09 336003009
132896 00 5092480 76 495958476
9692657 00 s 18012271 85 S 831961485
1252148 00 1089885 91 16226209
1522685 00 1178157 61 34452739
906379 00 872924 74 3345426
49745 00 49331 00 41400
110000 00 110000 00 00
5000000 00 2561653 21 243834679
775000 00 707474 04 6752596
76700 00 00 6569426 00 51 7670000
9692657 312323049
11442845 34 1144284534
Includes 12978114 Federal Funds Reserve which was reported in Office of Economic Opportunity audit for fiscal year
ended June 30 1970
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
he total approved budget for the Governors Office as presented on page 15 of unit report provided for expenditures
totaling 73610000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Mansion Allowance
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
726100 00 71391399 1218601
10000 00 1000000 00
736100 00 72391399 1218601
427600 00 41176453 1583547
283500 00 27300820 1049180
25000 00 2500000 00
736100 00 70977273 1414126 2632727
1414126
Jear

144
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EXECUTIVE DEPARTMENT
GOVERNORS EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Emergency Fund was 240472000 A comparison of anticipated funds ava
able and budgeted expenditures to actual funds available and expenditures may be summarized as follows
il
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
OVER
UNDER
S 240472000 229444600 11027400
S 240472000 229444600 11027400
S 00 S 00
EXECUTIVE DEPARTMENT
OFFICE OF THE COORDINATOR OF HIGHWAY SAFETY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of the coordinator of Highway Safety as presented on page 14 of unit report
provided for expenditures totaling 19680000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
98400 98400 00 00 9486695 8914943 353305 925057
196800 00 18401638 1278362
155800 41000 00 00 14721800 3108154 858200 991846
196800 00 17829954 1850046
571684 5r71684
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
145
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
BENEFITS AND ADMINISTRATIVE FUNDS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Family and Children Services Benefits and Administrative Funds as pre
sented on page 29 of unit report provided for expenditures totaling 22042964300 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Grants to Counties for Administration
Benefits
Excess of Funds Available over Expenditures
BUDGETED
50224665 00
170204978 00
220429643 00
00
4861825672
16445092824
21306918496
82450000
OVER
UNDER
160640828
575404976
736045804
32450000
22042964300 21389368496 653595804
505040000
497640000
2800000000
18240284300
22042964300
473485523
161421314
2539439076
18060952362
21235298275
154070221
315 544 77
3362 186 86
2605 609 24
1793 319 38

807666025
154070221
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
INSTITUTIONS FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budgets of the Institutions under the control of the Department of Family and Children Services
amounted to 1005575300 these budgets are compared in the individual unit reports The total approved budgets of the
various Institutions were as follows
Factory for the Blind and Confederate Soldiers Home
Youth Institutions State and Regional
227110000
778465300
1005575300
1
f
u
1
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
CONFEDERATE SOLDIERS HOME
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Family and Children Services Confederate Soldiers Home as presented
on page 10 of unifrert provided for expenditures totaling 4500000 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Departmental Allocation of State Funds
Through the Division of Institutions
Fund
EXPENDITURES
Per Departmental Budget Allocation
Operating Expense
Excess of Funds Available over Expenditures
4500000 S
2684000
OVER
UNDER
1816000
4500000 2010250 2489750
s 673750 s 673750
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
FACTORY FOR THE BLIND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Family and Children Services Factory for the Blind as Pented on
page 14 of unit eport provided for expenditures totaling 222610000 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
113000 2113100 00 00 11300000 163136229 00 48173771
2226100 00 00 174436229 89011972 48173771 89011972
2226100 99 263448201 40838201
815300 1410800 00 00 70694668 94379205 10835332 46700795
2226100 00 165073873 98374328 57536127
98374328
HW

STATE UNITS
147
COMPARISON OF APPROVEDBUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
YOUTH DEVELOPMENT CENTERS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Family and Children Services Youth Development Centers as presented on
page 26 of unit report provided for expenditures totaling 778465300 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
The Department of Family and Children Services has a single budget approved by the Legislature for youth institutions
within the Department and allocation is made from this budget to the various institutions at the discretion of the Department
GENERAL ASSEMBLY OF GEORGIA
The total approved budget for operations of the General Assembly was 482500000 The total expenditures of the
General Assembly of Georgia were 451230661 in the fiscal year ended June 30 1971
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1191701303
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
OVER
BUDGETED ACTUAL UNDER
7118900 00 6763204 88 355695 12
624253 7743153 00 00 1840347 8603552 52 40 1 216094 860399 52
40
41500 00 99417 51 57917 51
7784653 00 8702969 91 918316 91
5314198 00 4949143 96 365054 04
2370455 00 3480553 80 1 110098 80
100000 7784653 00 oo 91000 00 9000 no
8520697 76 736044 76
182272 15 182272 15
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
1191701303
2600000 9317013 00 03
11917013 03

260000000
931701303
1191701303
00
00 00
00
00
WwaHMMBaMMMonnHiWof

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Municipalities provided for expenditures totaling 1351700000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be sum
marized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
1351700000
1351700000
00
420000000
931700000
1 3 f 51700000
420000000
931700000
1351700000
S 00
00 00
00
s 00
HIGHWAY DEPARTMENT OF GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Highway Department of Georgia as presented on page 50 of unit report provided
for expenditures totaling 41544577513 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
From Fund Balance
Additional Federal and Other
Participation
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Airport Development
Excess of Funds Available over Expenditures
14535422432
11054840800
25590263232
9981050544
2414632530
3558631207

11
OVER
UNDER
4500000
881383790
14530922432
10173457010
24704379442 885883790
9981050544
2264632530
00
150000000
3558631207
S 41544577513 36950062516 4594514997
6519302200
4756693588
28239781725
1990000000
38800000
41544577513
6138823045
2378019494
13961877593
1976596346
28109812
380479155
2378674094
114277904132
13403654
10690188
24483426290 17061151223
12466636226 12466636226mimm
Mm
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HISTORICAL COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Historical Commission as presented on page 20 of unit report provided for
expenditures totaling 54049200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
524500 00 5 484908 00 3959200
15992 00 14415 95 157605
540492 00 499323 95 4116805
339986 00 322418 86 1756714
125506 00 112676 96 1282904
75000 540492 00 00 58625 493721 32 14 1637468
4677086
5602 81 s 560281
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Industry and Trade as presented on page 28 of unit report provided for
expenditures totaling 528323800 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Advertising
MARTA
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
5218238 35000 00 00 516851400 3500000 49724 00 00
5253238 00 520351400 49724 00
3000000
528323800
103500000
92840000
6803800
200000000
120610000
4570000
528323800
3000000
102119126
81112529
6803768
200000000
120609775
2792000
513437198
S 9914202
523351400

4972400
1380874
11727471
32
00
225 1778000
14886602
s 9914202
m
IHHHHHBSnnnBHMMnBBnnDDaBHHHBaBiaHEiEBinrHHHH
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
SUPREME COURT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supreme Court of Georgia as presented on page 15 of unit report provided for expendi
tures totaling 55872500 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
OVEF
BUDGETED ACTUAL UNDER
558 725 00 558 725 00 00
s 535 569 00 533 847 78 1 721 22
23 156 00 20 354 84 2 801 lb
558 725 00 554 4 202 522 62 38 4 4 522 522 38
38
Excess of Funds Available over Expenditures
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court of Appeals of Georgia as presented on page 15 of unit report provided for
expenditures totaling 72899000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER 00
728 4yu uu
686 42 990 000 00 00 673 34 708 20 750 486 236 753 21 25 46 54 13 7 20 20 239 513 753 753 79 75
s 728 990 00 54
54

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATTARLE AND EXPENDITURES
BY SPENDING TTWTTS
151
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BmOET TO TOTAT rnwns AVAITABTE avn EXPENDITURES
tuSrf3 on page 12 of unit report provided for
available and expenditures may be summarized as foows P fUndS avallable ad budgeted expendituresPto actual funds
FOR COURT nPEBaTTOMc
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
Court Operations
FOR DISTRICT ATTORNEYS
FUNDS AVATTARTE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Excess of Funds Available over Expenditures
District Attorneys
BUDGETED
220755900
203500OO
S 2411osq nn
91z
ACTUAL
OVER
UNDER
05900 241105900
1226497
121firflnn nn 121680000
122767604
L
00
239605778 188498 78
2726614 176233 86
242332392 1226492
1087604
10f876n4
nsSllnTToTTTcll fof DPtricttorrnevsS wr FT overspent in the amount of
should have been made for revised estimated SiT f 510876S4 Budget amendments
152
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
STATE LIBRARY
POMPAPTSON OF APPROVE nunrFT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
AKlbUJN ur ftrrrwv
L j ii rf nnit rpnort provided for expenditures total
ing WSpSEE fUTM actual available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
For Operations
For Court Reports
BUDGETED
ACTUAL
OVER
UNDER
13580000 3500000 11156425 3500000 2423575 00
J 17080000 14656425 2423575
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
17080000
2454209
17110634
2454209
30634
EXPENDITURES
Personal Services
Operating Expense
For Operations
For court Reports
Library Books
Excess of Funds Available over Expenditures
10290000
790000
3500000
2500000
17080000
7594025
274268
1596023
783515

11
10247831
6862803
2695975
515732
1903977
1716485
6832169
6862803
LABOR DEPARTMENT OF
nTVTSTON OF ADMINISTRATION AND INSPECTION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
ACTUAL
OVER
1 UNDER
Excess of Funds Available over Expenditures
39465800 39210200 255600
32052200 7413600 31336673 7379719 715527 33881
39465800 38716392 49 3808 s 749408 49 3808
STATE UNITS
153
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATTABLE AND EXPENDITURES
BY SPENDING IINTTS
LABOR DEPARTMENT OF
EMPLOYMENT SECURITY AGENCY
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDTTrTP
page ofnrtrt providrorxSSres talSg TlTs rtions as presented on
budgeted expenditures to actual funds bailable andxpenliluraybsuarSrLfSllof funds available and
FUNDS AVATTABTE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
11500000
1475892300
1487392300
00
ACTUAL
11500000
1482631138
1494131138
19251287
OVER
UNDER
00
6738838
6738838
87392300 1513382425
19251287
25990125
1125911400
361480900
00
14873921 on
1064955343
428463202
4439105
1497857650
15524775

60956057
66982302
4439105
10465350
15524775

FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
00 00
362739 1450952
1813691 00
ACTUAL
30671500 S
117856053
OVER
UNDER
5602400
27239147
148527553 32841547
14275600
14275600
1813691 00
162803153 18565947
59826700
121542400
181369100
52657694
94468784
7169006
27073616
147126478
15676675
34242622
15676675ISBBB
154
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RV SPENDING UNITS
LAW DEPARTMENT OF
COMPARISON OF APPROVED BTTDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the parent of S expenditure Sf funds avaleand
totaling 106558700 A comparison of anticipated funds avaname anu uuuy y
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
State Appropriation
Other Revenues Retained
101573000
4985700
100766900
4220000
104986900
806100
765700
1571800
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
87671100
18887600
S 106558700

85308099
18325684 izi
103633783
1353117
2363001
561916
2924917
53117
LITERATURE COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
ACTUAL
1823785 izL
OVER
1 UNDER
176215
1160000
840000
1160000
663680
Excess of Funds Available over Expenditures
1823680
105
00
176320
176320
105STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
155
MINERAL LEASING COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituresatoSrbnnnennfVhe Mineral Leasing Commission as presented on page 13 of unit report provided for
Smph tallng S500000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
500000
500000

ACTUAL
71763
28763
43000
OVER
UNDER
428237
471237
43000
PARDONS AND PAROLES STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Pardons and Paroles as presented on page 17 of unit report provided
fundsvaiiabfrand lln fj 386 A Pi8on of anticipated funds available and budgeted expenditure to Si
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
S 137000000
1619000
138619000
111059300
27559700
S 138619000
ACTUAL
125070419
487000
OVER
UNDER
11929581
1132000
125557419 13061581
103050891
18916068
121966959
3590460
8008409
8643632
16652041
3590460HSBEE
156
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTKDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGFT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
i AHrtraHrn are defrayed by assessing the departments served with an
amounfbasedTprosofSTLPSSSitSc assessments in the year ended JUne 30 X971
amounted to 84608399
funds available and expenditures may be summarized as follows
BUDGETED
95270000
00
ACTUAL
84608399
3043900
OVER
UNDER
10661601
3043900
95270000
87652299
7617701
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus

EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
STATE EMPLOYEES HEALTH INSURANCE FUND
funds available and expenditures may be summarized as follows
77080000
18190000
69617650
17304530
7462350
885470
95270000
86922180 Sf1 8347820
730119 s 730119
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
BUDGETED
15790000
00
ACTUAL
76660256
172108405
OVER
UNDER
60870256
172108405
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
10800000
4990000
15790000
10574828
4411893
225172
578107
14986721 803279
233781940 S 233781940
tfMITMmMMWIIIIflTaKsa
STATE UNITS
157
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
COUNTY EMPLOYEES HEALTH INSURANCE FUND FAMILY AND CHILDREN SERVICES
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
The total approved budget for the County Employees Health Insurance Fund Family and Children Services as presented on
page 35 of unit report provided for expenditures totaling 2340000 A comparison of anticipated funds available and budget
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
2340000
13751358
8172105
OVER
UNDER
11411358
8172105
2340000 21923463 19583463
1700000 5 1552530 147470
640000 429898 210102
2340000 1982428 357572
19941035 19941035
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
COUNTY EMPLOYEES HEALTH INSURANCE FUND HEALTH
Act No 494 Georgia Laws 1967 House Bill No 14 authorized the State Personnel Board to provide a health insurance plan
for county employees of the State Department of Public Health
Relative to the health insurance plan for county employees of the State Department of Public Health the State Personnel
Board at its meeting on June 17 1970 established the employer commencement date as July 1 1970 and the employee commence
ment date as August 1 1970
The total approved budget for the County Employees Health Insurance Fund Health as presented on page 35 of unit report
provided for expenditures totaling 2050000 A comparison of anticipated funds available and budget expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
2050000
1469000
581000
2050000
3684219
1263889
172725
1436614
2247605
OVER
UNDER
1634219
205111
408275
613386
2247605
BBODBVH
V
158
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PHARMACY GEORGIA STATE BOARD OF
COMPARISON OF APPROVED unnHKT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tOtaX approved budget g tbe Georgia State Boar d of ectioDion fL expen
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
72994500
Excess of Funds Available over Expenditures
17720000
5274500
22994500
ACTUAL
21054800 iz
15184748
5263536
20448284 1
606516
OVER
UNDER
1939700
2535252
10964
2546216
606516
PROBATION STATE BOARD OF
COMPARISON OF APEn BUDGET TO TAT FUNDS AVAILABLE AND EXPENDITURES
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
REVENUES
State Appropriation
Other Revenues Retained
205835500 S
12793600
195645758
5974491
10189742
6819109
201620249 17008851
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
171704200
46924900
718629100

168090044
28454886
196544930
5075319 S
3614156
18470014
22084170
5075319
STATE UNITS
159
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PROPERTIES CONTROL COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Properties Control Commission as presented on page 15 of unit report provided
for expenditures totaling 5000000 A comparison of anticipated funds available and budgeted expendituresTactuK funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
OVER
UNDER
5000000 3614700 1385300
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
2364500
2635500
5000000
901501
2472957
3374458
240242
1462999
162543
1625542
240242
PUBLIC HEALTH
PUBLIC HEALTH DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health as presented on page 35 of unit report provided for ex
penditures totaling 2727836100 A comparison of anticipated funds available and budgeted expenditures tl actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Parsonal Services
Operating Expense
Grants to County Health Units
Excess of Funds Available over Expenditures
1833475800
894360300
2727836100
00
ACTUAL
1809967100
807383612
OVER
UNDER
23508700
86976688
2617350712 1104853
7862374
7862374
2727836100 2625213086 102623014
1057122700
683983900
986729500
2727836100
1049779545
619879096
912990539
2582649180
42563906
7343155
64104804
73738961
145186920
42563906BBHBBI
160
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
AUTHORITY LEASE RENTALS
MENTAL HEALTH
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
S 568400000
S 5r68400000
ACTUAL
567850000
567850000
00
OVER
UNDER
550000
550000
00
PUBLIC HEALTH
BATTEY STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
ass ascasr Ksssusxsi afsywassjss arat
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 3575621 671180 00 00 ACTUAL 00 12
3575621 772181
4246801 00 4347802 12
00
15264
424680100
346177700
78502400
434795476
340486498
72043785
412530283
22265193
OVER
UNDER
00
10100112
10100112
15264
10115376
5691202
6458615
12149817
22265193STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
CENTRAL STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Central State Hospital as presented on page 18 of unit report provided for expendi
tures totaling 3873532500 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
34546626 00 34546625 00 1 00
4188699 00 4352327 24 163628 24
38735325 00 38898952 24 163627 24
3873532500
2806216400
887316100
180000000
3873532500
17071
17071
38899 122 95 163797 95
27981 642 06 80521 94
8775 470 12 97690 88
1792 047 36 7952 64
38549 159 54 186165 46
349 963 41 349963 41
PUBLIC HEALTH
GEORGIA REGIONAL HOSPITAL AT ATLANTA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Regional Hospital at Atlanta as presented on page 16 of unit report provided
for expenditures totaling 518005400 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
4996934 125520 5122454 00 00 00 4975934 310288 5286222 00 98 98 2100000 18476898
16376898
57600 00 57600 00 00
5180r054 00 5343822 98 16376898
399555100
118450300
518005400
398287242
116531119

514818361
19563937
1267858
1919181
3187039
19563937ana
H

162
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
GEORGIA REGIONAL HOSPITAL AT AUGUSTA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Regional Hospital at Augusta as presented on page 15 of unit report Prided
for expenditures totaling 348614000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
345014000
3600000
S 348614000
345014000
13006368
358020368
OVER
UNDER
00
9406368
9406368
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
273502900
75111100
348614000
269284756
73469305
342754061
S 15266307

4218144
1641795
5859939
15266307
PUBLIC HEALTH
GEORGIA REGIONAL HOSPITAL AT SAVANNAH
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Regional Hospital at Savannah as presented on page 14 of unit port Provided
for expenditures totaling 181924200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1819242 00 00 1819238 18019 00 83 400 1801983
s 1819242 1837257 83 1801583
1306869 512373 00 00 1285497 512369 06 02 2137194 398
1819242 00 1797866 39391 08 75 2137592
3939175
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
163
PUBLIC HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for Gracewood State School and Hospital as presented on page 19 of unit report provided for
expenditures totaling 1308877900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 10845399 2243380 00 00 00 00 ACTUAL 10215165 2805122 13020287 18318 13038606 8513707 2887748 1635455 13036910 OVER UNDER
00 54 54 82 36 04 49 00 53 83 63023400 56174254
13088779 6849146
s 13088779 1831882 5017264
8539170 2914154 1635455 13088779 00 00 00 no 2546296 2640551 00 5186847
169583
PUBLIC HEALTH
MEDICAL ASSISTANCE PROGRAM
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Medical Assistance Program as presented on page 16 of unit report provided for
expenditures totaling 13038268418 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Benefit Payments
Excess of Funds Available over Expenditures
BUDGETED 00 18 18 ACTUAL 36440745 95076710 131517455 00 55 55 OVER UNDER 1424024 1424024
36440745 00
130093431 ii 37
28925300
25020007
44034987
141496746
12852736685
13038268418
43934877
140313169
12852736685
Lzl
38268418 13176765562
13036984731
139780831
3905293
138497144
100110
1183577
00
1283687
139780831HBBBBOBB
164
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
MEDICAL FACILITIES CONSTRUCTION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Medical Facilities Construction as presented on page 11 of unit report provided for
ditures totaling 809726316 A comparison of anticipated funds available and budgeted expenditures to actual funds
expenditures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
180000000 629726316 1800000 4146879 00 92 2150383 00 24
R09726316 5946879 92 2150383 24
s 809726316 5946879 92 00 s 2150383 24
00
PUBLIC HEALTH
MENTAL HEALTH INSTITUTE GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Mental Health Institute as presented on page 19 of unit report provided for
nditures totaling 616070500 A comparison of anticipated funds available and budgeted expenditures to actual funds
expenditures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
569688000
46382500
566332600
47456155

613788755
OVER
UNDER
3355400
1073655
2281745
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
460478000
155592500
453962932
143911693
6515068
11680807
597874625 18195875
15914130 S 15914130
The records of the Department of Public Health pertaining to the Georgia Mental Health Institute show that 23565098
was expended for a pilot program for treatment of drug addiction and for the alcoholics unit at the Georgian Clinic The
records of the Department of Public Health pertaining to the Mental Health Institute show that 52950873 was expended for
research
The General Appropriations Act of 1970 approved February 21 1970 provided that of the above appropriation 10000000
should be used to initiate a pilot program for the treatment of drug addiction 10000000 should be used for research and
10000000 should be used for alcoholics unit at the Georgian ClinicSTATE UNITS
165
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
RETARDATION CENTER GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expenditurertoalinqef6b66le35f SotheAGergiaRetarti0n Center S Presented on page 15 of unit report provided for
avLlabinndexpendftutes6mafleurJTltTolllT budeted PendtriPto actual funds
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
6529965 133393 00 00 6520942 289404 00 43 9023 156011 00 43
666335R hQO 6810346 43 146988 43
5265948 1397410 00 00 5251335 1397344 86 09 14612 65 14678 14
6663358 00 6648679 95 05
161666 48 s 161666 4R
PUBLIC HEALTH
SOUTHWESTERN STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
S5P6Re489Unnet lr SoutJlweste State Hospital as presented on page 16 of unit report provided for expendi
IturesaybesulSdrllosr11363 3Vailable tual funds avall
The tota
tures totaling T
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
553658900
14190000
567848900
460878900
106970000
567848900
ACTUAL
548658900
24116260
572775160
456136153
106407343
562543496
10231664 m
OVER
UNDER
5000000
9926260
4926260
4742747
562657
5305404
10231664

166
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH
WATER QUALITY CONTROL BOARD
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Water Quality Control Board as presented on page 16 of unit report provided for
expenditures totaling 83028800 a comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense

Excess of Funds Available over Expenditures
58554400
24474400
83028800
57423800
25605000
52940194
24474400
77414594 iz
51918568
25584690
77503258
OVER
UNDER
5614206
00
5614206
5505232 20310
5525542
88664
PUBLIC SAFETY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 41 of unit report provided for
expenditures totaling 1711197600 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
BUDGETED
1582187500
129010100
1711197600
OVER
ACTUAL UNDER
15568851 19 253023 81
1072518 29 217582 71
16641369 48 470606 52
2700000
2700000
1666836948
44360652
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
1191552600
498645000
21000000
1711197600
1159832941
491220741
18000000
iL

1L
1669053682
2lv734 11
31719659
7424259
3000000
42143918
2216734STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
167
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public Service Commission as presented on page 17 of unit report provided for
expenditures totaling 81489365 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
76932000 749231 00 2008900
2157900 00 2157900
79089900 749231 00 4166800
2399465 81489365 23994 773225 65 65 00
4166800
69192600 647861 67 4406433
12296765 119640 88 332677
81489365 767502 5723 55 10 s 4739110
572310
PURCHASES SUPERVISOR OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supervisor of Purchases as presented on page 21 of unit report provided for expendi
tures totaling 121870000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Workmens Compensation Reserve Fund
Workmens Compensation Payments
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
121870000 00 1217056 109743 45 35 164355 10974335
i 121870000 1326799 80 10809980
48370000 8500000 25000000 40000000 482151 82496 400000 86 52 00 00 154814 250348 25000000 00
121870000 964648 362151 38 42 25405162
36215142
H
168
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
REAL ESTATE INVESTMENT BOARD GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RECREATION COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED 11880000 105000 ACTUAL I UNDEK
11217700 76700 662300 28300
11985000 11294400 690600
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
00
24300
11318700
24300
666300
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
8190000
3795000
11985000
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED MIDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Tbe total approved budget for the Department of Revenue as presented oneljjjpit
totaling 1649858000 A comparison of anticipated funds avaiiaDie ana cuuy r
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
1649858000
00
S 1649858000
ACTUAL
1611129700
2414999
1613544699 JL
OVER
UNDER
38728300
2414999
36313301
EXPENDITURES
Personal Services
Operating Expense
Motor Vehicle Tag Purchases
Loans to Counties
Excess of Funds Available over Expenditures
1087532800
345500000
176825200
40000000
S 1649858000
1045215339
340982907
176825200
40000000

42317461
4517093
00
00
S 1603023446 46834554
HHSTATE UNITS
169
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State as presented on page 37 of unit report
totaling 462643172 Comparisons of anticipated funds available and budgeted expenditures to
expenditures may be summarized as follows
COMBINED DIVISION
provided for expenditures
actual funds available and
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
EXAMINING BOARDS DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
ARCHIVES AND RECORDS DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1006234 00 969609 00 3662500
30000 00 28804 31 119 569
1036234 00 998413 31 3782069
652934 383300 00 00 607128 353108 58 62 4580542 3019138
1036234 00 960237 38176 20 11 7599680
3817611
124820000
115837700
69790000
55030000
59083123
54983071
124820000
114066194
1771506
159170000
158408700
8982300
107 068 469 77 29
107 5 38 Of
17 715 0 6
761300
1890000 1890000 00
i 161060000 s 160298700 62209408 13963321 81500000 157672729 2625971 761300
62820000 16740000 81500000 161060000 610592 2776679 00
2625971
HB

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RV SPENDING UNITS
SECRETARY OF STATE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND
BUILDINGS AND GROUNDS DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES continued
62370000
3839772
fi6209772
54569273
3839772
58409045 z
OVER
UNDER
7800727
00
7800727
EXPENDITURES
Personal Services
Operating Expense
Special Repairs
Excess of Funds Available over Expenditures
EXECUTIVE CENTER
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
CONSOLIDATION OF ABOVE SUMMARIES
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
35970000
18900000
11339772
66209772
6930000
2555000
4375000
6930000
453913400
8729772
30644700
18876233
7934464
57455397
953648 S
6930000
2464295
4374667
6838962
91038
432706573
8610203
462643172
441316776
5325300
23767
3405308
8754375
953648
00
90705 333
91038
s 91038
21206827
119569
21326396
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Special Repairs
Excess of Funds Available over Expenditures
236428400
133375000
81500000
11339772
462643172
215114384
127508154
81500000
7934464
432057002
9259774 S
21314016
5866846
00
3405308
30586170
9259774V
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
171
TREASURY STATE ADMINISTRATION ACCOUNT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Treasury Administration Account as presented on page 11 of unit report pro
vided for expenditures totaling 16550000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
165500 00 163712 00 S 178800
137000 00 135101 08 189892
28500 00 28353 38 14662
165500 Q 163454 46 s 204554 25754
TY COBB BASEBALL MEMORIAL COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Ty Cobb Baseball Memorial Commission does not file a budget with the Budget Bureau

A172
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF aPPPOVEP BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES

The
for expenditures totaling v
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
1 UNDER
State Appropriation
For General Operations
For Confederate Widows
Other Revenues Retained
130970000
4778000
7970000
127193165
4002000
11206259

3776835
776000
3236259
143718000 S 142401424 U1316576
EXPENDITURES
Personal Services
Operating Expense
Operating Expense
Confederate Widows
123440000
15500000
4778000
Excess of Funds Available over Expenditures
The total approved budget for the Veterans Service Board as presented on
tures totaling 386663000 A comparison of anticipated funds available and
able and expenditures may be summarized as follows
121740263
15320041
4013000
141073304
1328120
1699737
179959
765000
2644696
1328120
page 22 of unit report provided for expendi
budgeted expenditures to actual funds avail
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Central State Hospital
Medical College of Georgia
BUDGETED
219284900
167378100
j 386663000
6630000
4200000
174603000
117700000
83530000
386663000
Excess of Funds Available over Expenditures
ACTUAL 210119934 165110400 OVER UNDER 9164966 2267700
375230334 11432666
6309531 3250131 151971061 117700000 72976900 320469 949869 22631939 00 10553100
s 352207623 s 34455377
23022711 23022711
sss
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN D ROOSEVELT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Franklin D Roosevelt Warm Springs Memorial Commission does not file a budget with the State Budget Bureau
WATERWAYS COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Georgia Waterways Commission does not submit a budget to the Budget Bureau
WORKMENS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workmens Compensation as presented on page 19 of unit report pro
vided for expenditures totaling 76335700 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
67661200
8674500
76335700
72840337
64546956
8235919
72782875
S 57462
OVER
UNDER
3495363
3114244
438581
3552825
57462HHMBBBiHMBBBi
175
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

TABLE OF CONTENTS
177
SECTION II
AUDIT FINDINGS BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED ANALYSIS OF CHANGES IN SURPLUS BUDGET FUNDS
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED ANALYSIS OF CHANGES IN FUND BALANCE AUXILIARY ENTERPRISES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund
Other Organized Activities
Unexpended Plant Fund
Auxiliary Enterprises
Restricted Funds
Loan Funds
Endowment Funds
Private Trust and Agency Funds
Expended Plant Fund
ANALYSIS OF CHANGES IN SURPLUS BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Educational and General
Unexpended Plant Fund
ANALYSIS OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Unexpended Plant Fund
Auxiliary Enterprises
Restricted Funds
Loan Funds
Endowment Funds
Private Trust and Agency Funds
Expended Plant Fund
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
Educational and General
Unexpended Plant Fund
Auxiliary Enterprises
RECONCILIATION OF PERSONAL SERVICES AND TRAVEL EXPENSE
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
210
212
214
216
218
219
220
221
222
226
228
233
234
236
238
240
243
244
248
250
252
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
261
264
266
268
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294

WnHKBHBBUBBnmUBKnBBm
HHBBBaiMBBHHBBflBBBHHi
181
FINANCIAL CONDITION
The Consolidated Balance Sheet of all twentyeight units of the University System of Georgia as presented on page 193
shows that there was a surplus in Budget Funds of 4573972 at June 30 1971 Budget Funds include Educational and General
operating funds and the Unexpended Plant Fund
The combined fund balance of Auxiliary Enterprises was 74688040 These fund balances were retained by the individual
institutions for operations in subsequent periods
Nonoperating funds maintained by the various institutions consist of Restricted Funds Loan Funds Endowment Funds and
Private Trust and Agency Funds The fund balances shown at June 30 1971 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 58952766598 at June 30 1971 which represents the accumulated balances of funds
expended for each institution No provision has been made for obsolescence Records at the institutions did not indicate the
appraised value or replacement cost
FUNDS AVAILABLE AND EXPENDITURES
A summary of funds available and expenditures of all units of the University System of Georgia for the fiscal year ended
June 30 1971 for Educational and General Unexpended Plant Fund and Auxiliary Enterprises is as follows
FUNDS AVAILABLE
BUDGETED
FUNDS
AUXILIARY
ENTERPRISES
TOTAL
State Funds
Appropriation Allotments through
Board of Regents
Gifts and Grants
Other Revenues
Total Revenues
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves
Fund Balance Rebudgeted
Surplus Adjustments Rebudgeted
Total Funds Available
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
13388662000
4867969663
13388662000
4867969663
56170435 88 19619072 28 75789508 16
238736752 51 19619072 28 258355824 79
1874650 17 1874650 17
2570810 69 2570810 69
167190 29 66 167190 262968475 29
243349403 19619072 28 94
173611389 65 13457904 25 187069293 90
58527575 72 4006460 65 62534036 37
9394571 43 9394571 43
2508015 75 2508015 75
24153353680
181586686
24334940366
1997238065
35330837
1961907228
26150591745
146255849
26296847594
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents of the University System of Georgia includes the operations of the Regents
central office allocations for specific purposes and grants to the teaching institutions The Schedule of Budget Transfers
to Other Units as presented on pages 54 and 55 of the Regents of the University System of Georgia audit report showed that
the total approved budget for units of the University System was 24472840200
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures for all
units of the University System of Georgia may be summarized as followsiHMHHH
182
COMPARISON OF
COMMENTS
APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
FUNDS AVAILABLE
REVENUES
State Appropriation Allotment through
Board of Regents
Other Revenues Retained
CARRY OVER FROM PRIOR YEARS
Transfers from Reserves and
Fund Balances and Surplus Rebudgeted
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
BUDGETED
13388662000
10520142100
13388662000
10485013251
OVER
UNDER
00
35128849
23908804100 23873675251 35128849
564036100 461265115 Sl102770985
j 74472840200 S 24334940366 137899834
17603618800
5861355100
1007866300
17361138965 242479835
5852757572 8597528
939457143 1 68409157
S 24153353680 s 319486520
S 181586686 S 181586686
S 244728f4020C
Excess of Funds Available over Expenditures
The above budget comparison is for the Resident Instruction Funds and Other Organized Activities which comprise the
Educational and General operations and for the Unexpended Plant Funds The budgets for Auxiliary Enterprises are approved by
the Board of Regents but are not forwarded to the Budget Bureau
Is for the units collectively however several of the institutions exceeded
Expenditures were within budget approva
budget provisions for expenditures Comparisons
System of Georgia are shown on pages 261 through 294 of this report
GENERAL
The detail listings of personal services and travel expense paid to employees of
be shown in a separate supplemental report for the year ended June 30 1971 Several
time the supplemental volume was printed and a schedule is incl
the detail listings to the financial statements Most of the adjustments were caused by receipts credited to expenditures for
services performed for organizations not included as a part of the regular college operations and for joint funding of some
positions by several institutions The expenditure records of each unit should reflect the total compensation and travel
expense paid to each individual Contractual arrangements for joint funding of positions should be recorded by providing an
expenditure object in the personal services category Sales of services to organizations not included in the regular operations
of the institution should be budgeted and recorded as revenue
of budgets to actual operations of the individual units of the University
3f the University System of Georgia will
1 audits had not been completed at the
eluded in this report showing adjustments necessary to reconcile
Student fees are primarily recorded as revenue in
the Educational and General operations however some fees are included
in Auxiliary Enterprises and in Private Trust and Agency Funds Total student fees assessed should be recorded in the general
operating funds and provisions should be made for the expenditures in the same manner as other budgeted operations
in the audit report of the Regents of the University System of Georgia on page 25 expenditures included scholarships for
student aid of 20000000 These funds are paid to the various institutions but are not shown in the regular Educational and
General operations These State funds are subject to budget and appropriation provisions of the laws of the State of Georgia
and should be included in the Grants to Colleges expenditures of the Regents of the University System of Georgia
The system of accounting employed by the units of the University System of Georgia provide for the recording of Restricted
Funds on the cash basis of accounting The contracts and grants included as a part of the Restricted Funds are primarily
Federal funds The resources available to the individual institutions are understated on the balance sheet to the extent that
uncollected balances on contracts and grants have not been recorded
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are open
to public inspection
MHWOQQBfiSAUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIAWUKmmmKBKBSBmau
imMMMj
nHMWBSaBHHQRnKSBBHAUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
185
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
RESIDENT INSTRUCTION FUND
During the year under review several members of the faculty charged what seemed to be an excessive amount for meals
Firm regulations should be established and followed governing expenditures of this nature
GEORGIA STATE UNIVERSITY
RESTRICTED FUNDS
ACCOUNTS RECEIVABLE
The Board of Regents does not require the recording of transactions in the Restricted Funds on the modified accrual
basis Expenditures in excess of funds received were reflected as a deficit on the records and only that portion sufficient
to eliminate the deficit was recognized on the annual report published by the University The accounts receivable reflected
by the books as well as by the annual statement did not reflect the actual amount that may be due from the various grantors
GENERAL CONDITION OF RECORDS
The records of the Restricted Funds maintained by the University were not considered adequate to clearly reflect trans
actions for the year under review Accounting controls starting July 1 1971 are to be established in accordance with the
new accounting manual set up by the Board of Regents In addition it was suggested that subsidiary records be maintained on
a continual basis so that uncollected resources available for each grantcan be ascertained at any time
TRAVEL EXPENSE
Audit sampling of the travel expense vouchers disclosed only one instance of payment for improper purposes Based on
the examination it was evident that internal control procedures in travel reimbursements are adequate
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items The
examination indicated the need for better methods of control in the area of equipment location and reporting to inventory
records In the postaudit conference we were assured that physical inspections would be made for all departments that in
ventory control records would be accurately adjusted and that any movement of equipment would be properly documented and
recorded on control records
MEDICAL COLLEGE OF GEORGIA
RESIDENT INSTRUCTION FUND
The audit report for the previous year listed improper expenditure of 1776 for tips and 3090 for coffee and cokes
As of June 30 1971 reimbursements had been received for the items mentioned with the exception of 3000 for coffee and
cokes
In the year ended June 30 1971 reimbursements for travel expenses included 6968 for improper expenditures Offi
cials of the College were furnished a list of the individuals the amounts and the nature of the improper expenditures
Reimbursement should be made to the Medical College of Georgia by the individuals receiving the payments or by the officials
authorizing the disbursements
The review of internal controls relating to cash receipts revealed that no receipts had been issued for a number of
items on hand at the time of the examination All monies received by the College should be properly receipted and recorded
as soon as possible It is recommended that administrative procedures be reviewed and revised to provide adequate controls
for cash receipts processing
AUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
INVESTMENT IN PLANT
The investment in plant records did not include all the capital outlay expenditures from the Unexpended Plant Fund
The property records did not reflect the same value as the financial records on June 30 1971
UNIVERSITY OF GEORGIA
PHYSICAL PLANT SUSPENSE BUDGET
in the report for the fiscal year ended June 30 1970 a comment was made on the failure to employ adequate methods
for distribution of costs in conformity with the laws of the State of Georgia Changes were made during the year under re
view to provide for more accurate recording of costs
RESTRICTED FUNDS
in the year under review no change was made in the method of recording Restricted Funds If the resources due from
contracts and grants and the obligations incurred in connection with such sponsored operations are not reflected on the con
solidated balance sheet of the institution the statement of financial condition will be incorrectly stated
GENERAL
The review of internal controls in the area of fiscal affairs indicated the need for a thorough analysis of systems and
procedures fpr the purpose of clearly defining the duties and responsibilities of personnel Assignment of duties should
include sufficient authority to properly discharge the responsibilities of the position
SENIOR COLLEGES
ALBANY STATE COLLEGE
RESIDENT INSTRUCTION FUND
Audit findings listed in the Audit Report for the year ended June 30 1970 were corrected as follows
1 The Athletic Association refunded 706579 for scholarships granted students in prior years
2 Overpayments made on travel vouchers were deposited in July of 1971
3 Shown as due from the Restricted Funds to the Board of Regents for Teachers Retirement on salaries was 308366
for Restricted Fund personnel This amount was paid June 30 1971
UNEXPENDED PLANT FUND
It was noted during the course of this examination that 1046172 was reserved for student loans The money loaned
was received from proceeds from the sale of surplus property in prior years All efforts should be exerted to recover and
collect outstanding notes and these recovered funds should be used for proper Unexpended Plant Fund purposes
AUXILIARY ENTERPRISES
A check was mailed to the Board of Regents on October 18 1971 for 458172 for Teachers Retirement paid on salaries
of Auxiliary Enterprises personnel
LOAN FUNDS
Control totals did not reconcile with individual amounts due These controls were adjusted to the correct amount due
as shown in the individual accounts on June 30 1971 Subsidiary records should be reconciled to the general ledger controls
each month
PRIVATE TRUST AND AGENCY FUNDS
The Private Trust and Agency Funds collectively had a deficit balance of 468671 It is a violation of the trust
relation to expend monies held for third parties for purposes other than designated by the parties for whom the fundsAUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
187
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS continued
are held Included in the Private Trust and Agency Funds were overdrawn balances of 307061 for Bus Fund and 10806 80
for Student Activities Mediate steps should be taken to collect overexpended balances for student activities and bus
accounts Individuals responsible for improper expenditures of trust funds may become personally liable as well as subject
to severe penalties if payroll deductions trust funds are not promptly paid to government agencies
GENERAL
The following is quoted from the audit report for the year ended June 30 1969
in the cash balance at June 30 1969 there was a total of 297655 in checks given by individuals which had been
returned by the bank unpaid A number of these checks date from prior years and collection had not been effected in the
perxod under review A list of outstanding returned checks is on file
Collection was made on several of these checks Those checks found to be for fees and services were reversed on the
records
Although much improvement has been made in the records at Albany State College the following items should be put into
practice in the next fiscal year
1 All deposit slips should have a copy of receipts showing all pertinent information with a summary sheet attached
2 A payroll ledger should be established and all necessary entries made regularly The subsidiary payroll ledgers
should be reconciled with general ledger controls each month
3 Ledger cards should be established and posted to regularly for all deductions from salaries
4 Petty cash funds disbursed for travel should have the signature of some responsible person and should show to whom
it was paid and for what purpose
AUGUSTA COLLEGE
UNEXPENDED PLANT FUND
During the course of the examination it was noted that the Board of Regents of the University System of Georgia had
approved budget amendments for Augusta College to transfer unexpended balances in rebudgeted carryover project funds from
prior years to other capital outlay projects in the current year operations Any unexpended balances remaining in the origi
nal projects should have been returned to the source from which the funds were provided
FORT VALLEY STATE COLLEGE
RESIDENT INSTRUCTION FUND
Audit exceptions included in the audit report for fiscal year ended June 30 1970 were reimbursed except for the follow
ing
Payments were made to the following companies andor individuals for repairs to automobiles damaged by College owned
vehicles
C W Arrow Smith
Greene Motor Company and O J Jones
Haugabook Auto Company
1450
82354
25500
109304
Since the College is not liable in such instances the above payments are improper expenditures and efforts should be
made to effect reimbursementsHBO
188
AUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
due A control should be maintained at all times with the
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
RESIDENT INSTRUCTION FUND continued
Salaries of 8599976 were reported by the College on the Teachers Retirement System reports for College Education
Achievement Project personnel however no funds were expended from this Federal project for cost of Teachers Retirement
Since the Board of Regents of the University System pays the cost portion of Teachers Retirement for the College the 1
employers cost of 5601998 should be paid with funds from the Federal program and forwarded to the Board of Regents of the
University System The Regents in turn should return this amount to the State Treasury as appropriation reimbursement for
the fiscal year June 30 1970
in the year ended June 30 1971 the earning records were not balanced to the ledger controls The personal services
should be reconciled each quarter with the payroll controls and General Ledger controls
AUXILIARY ENTERPRISES
Returned checks totaling 242231 are included in the cash balance of Auxiliary Enterprises Every possible effort
should be made to collect these checks
The College showed a reserve for inventories of 8982747 a reserve for improvements of 11934365 and a deficit in
the fund balance resulting therefrom Since the balance of the Auxiliary Enterprises Fund is available for operations these
reserves have been removed in unit report leaving a fund balance of 3443881
LOAN FUNDS
The control totals did not reconcile with individual amounts
total supported by individual accounts Internal control procedures for this operation need attention particularly in the
area of older account balances
PRIVATE TRUST AND AGENCY FUNDS
The account for breakage deposits which had a beginning balance of 5161653 was adjusted during the period with
2000000 being transferred to the Unexpended Plant Fund through the Resident Instruction Fund and 2658827 being trans
ferred to Auxiliary Enterprises
GEORGIA COLLEGE AT MILLEDGEVILLE
UNEXPENDED PLANT FUND
The records of the College at June 30 1970 showed a reserve carried over for Presidents Home Landscaping of
194500 in addition budget request was approved by the Board of Regents of the University System of Georgia to expend
100000 for mall design The funds designated for these purposes were diverted to other projects and were not expended in
accordance with budget approvals and requests for carryover of funds from the prior year
AUXILIARY ENTERPRISES
The reserve for inventories of 7162332 shown by the records of the College is not shown in unit report The deficit
shown by the Auxiliary Enterprises of Georgia College at Milledgeville has been reduced by the amount of this reserve
GEORGIA SOUTHERN COLLEGE
PRIVATE TRUST AND AGENCY FUNDS
The following accounts showed overdrawn fund balances Student Activity Fund 87244 Bus Account 375583 and Pan
hellenic Council 2950
The records of the College reflected 674556 more in the receipts of ths Student Activities GeorgeAnn account
school newspaper than should have been shown This was the result of recording accounts receivable in the Resident
AUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
189
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS continued
Instruction Fund and showing this amount as due from the Resident Instruction Fund to the Private Trust and Agency Funds
This was an improper entry on the books as the Private Trust and Agency Funds are on the cash basis of accounting The net
result of this entry if left on the records as originally recorded would have shown the Student Activity Fund with a bal
ance of 587312 rather than the deficit balance of 87244 as shown in unit audit report
In the audit for June 30 1970 payments out of the student activity fees of 3449511 to the Georgia Southern College
Foundation were in turn paid to the Loan Funds for matching funds These payments were shown as an overdrawn balance to the
Georgia Southern College Foundation in the Private Trust and Agency Funds The College secured proper approval for these pay
ments to be made out of student activity fees during the year ended June 30 1971
The Student Bank subsidiary accounts were out of balance with the control account at June 30 1971 in the amount of
3900 This difference had not been located at the completion of the audit
GENERAL
During the year examined the College records did not reflect the receipts for Vocational Funds from the State Depart
ment of Education as income and did not show corresponding expenditures These items were recorded in accounts receivable
records only and a deficit balance remained on June 30 1971 of 33992 The examiner and the chief accountant were unable
to determine where the charges for this 33992 were made and this amount was credited to the Resident Instruction Fund Sur
plus Account at June 30 1971 The College should record these funds as revenues and expenditures and budget accordingly
GEORGIA SOUTHWESTERN COLLEGE
AUXILIARY ENTERPRISES
In the period under review 295334 was expended from Auxiliary Enterprises for equipment purchases including motor
vehicles however the equipment was not included in additions to Expended Plant Fund All equipment purchases by the College
should be inventoried and included in the investment in plant
NORTH GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
The review of internal controls relating to the liquidation of accounts payable revealed that some payments were charged
to liability accounts rather than expenditures Payments made to liquidate outstanding accounts at June 30 1970 could not
be accurately determined since invoices covering expenditures for the period subsequent to the fiscal year ended June 30 1970
were included in the payments The necessity for maintaining adequate controls over accounts payable was discussed with per
sonnel of the College
A shortage was discovered in the count of cash on hand at June 30 1971 This loss was reimbursed to the College prior
to the conclusion of this examination
SAVANNAH STATE COLLEGE
RESIDENT INSTRUCTION FUND
In the year under review reimbursement of 18800 was received for an airline ticket for a student This improper pay
ment was shown in the report for the year ended June 30 1970
190
AUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
RESTRICTED FUNDS
Accounts receivable for Restricted Funds as shown by unit report includes all uncollected amounts on grants and contracts
for sponsored operations The Board of Regents of the University System of Georgia requires only that actual cash receipts be
recorded on the records In its annual report Savannah State College showed accounts receivable for any overexpended grant or
contract It is suggested that the College maintain subsidiary records of all resources due for grants and contract to pre
vent expenditures in excess of allowable reimbursements from grantors
VALDOSTA STATE COLLEGE
RESIDENT INSTRUCTION FUND
During the period under review payment for meals was 10041 in connection with Project Radius This was considered to
be an improper expenditure of regular funds and should be reimbursed to the Resident Instruction Fund
WEST GEORGIA COLLEGE
AUXILIARY ENTERPRISES
The Auxiliary Enterprises of West Georgia College had a deficit fund balance at June 30 1971 of 23667308 This de
ficit fund balance of 23667308 compares to fund balance at the beginning of the period of 8904213 and represents a de
crease in the available resources in the period of 32571521 This decrease was caused by establishing a reserve for inven
tories of 18688721 by recognizing a transfer of 1095958 to Unexpended Plant Fund not recognized in the prior year by
expenditures exceeding funds available by 12893103 and by an adjustment to prior year accounts payable of 106261
An examination of the funds available and expenditures of Auxiliary Enterprises disclosed three departments that had
expenditures exceeding funds available A comparison of funds available and expenditures for year ended June 30 1970 to
funds available and expenditures for year ended June 30 1971 is as follows
FOOD SERVICES
Sales
Cost of Goods Sold
Gross Profit on Sales
Expense
Personal Services and Operating
Net Profit on Operations
BOOKSTORE
Sales
Cost of Goods Sold
Gross Profit on Sales
Expense
Personal Services and Operating
Net Profit on Operations
STUDENT HOUSING
Rental Income
Expense Excluding Authority Lease Rental
1970
97346235
42804878
54541357
38134777
1971
INCREASE
DECREASE
Authority Lease Rentals
Net Loss on Operations
34881186
27445483
7435703
4028565
3407138
68291630
58453003
9838627
21237600
76725483 20620752
41750076 1 1054802
34975407 19565950
38293331 158554
Sf0 3317924 S19724504
26028293 8852893
20244004 1 7201479
5784289 1651414
4944771
916206
518 S1 2567620
79348025
62911563
16436462
31515200
11056395
4458560
6597835
10277600
S1 3679765
S1139B973
in the year under review policies of the College were changed with regard to meal prices and sale of meal tickets The
comparison shows a decrease of over 21 in revenue with only a 25 decrease in cost of goods sold To correct this situation
prices charged for meal tickets for the 19711972 school year have been increased by 15 to 20 on most types of meal tickets
The opening of a commercial bookstore near the campus could have contributed to the reduction in sales of the college
bookstoreAUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
191
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE continued
AUXILIARY ENTERPRISES continued
After provision for authority lease rentals student housing operations had a loss Some of the payments on these con
tracts covered facilities not yet occupied
The actual stores inventory on hand June 30 1971 exceeded the book value on this date by 1176517 In unit report
the general supply expense under Resident Instruction was reduced by this amount Had the charges for materials used from in
ventory been correctly charged to the various departments it might have resulted in less supply expense being charged to
Auxiliary Enterprises through Plant Suspense thus reducing the deficit in the Auxiliary Enterprises Fund
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
AUXILIARY ENTERPRISES
in the course of the examination internal controls for the collection of cash receipts in the Student Center were re
viewed Daily receipts for the bookstore and snack bar were transmitted by means of a daily report to the business office
The cash receipts from laundry and pool table operations were not included each day On October 19 1971 the cash on hand
for pool table operations was counted and verified as being 3X521 On October 19 1971 9900 was remitted to the business
office and 16020 on October 20 1971 The cash was again counted on October 21 1971 and only 614 was on hand at that
time Remittances and cash on hand amounted to only 26534 leaving a shortage of 4987 This shortage was discussed with
Mr J T Webb Comptroller Dr Worth Bridges Dean of Student Personnel Services and Mr Don Brown Manager of the book
store No explanation could be given for the shortage Procedures were instituted requiring daily remittance of all cash
receipts from the Student Center operations Those responsible should review the procedures regularly to see that all re
ceipts are properly accounted for and transmitted to the Business Office
Our review indicated the need for additional care in the preparation of the daily remittance reports
KENNESAW JUNIOR COLLEGE
GENERAL
Kennesaw Junior College filed quarterly reports of the personal services and travel paid During the course of this
examination several travel reimbursements that had not been included in the quarterly reports were discovered On Schedule
17 of unit report adjustments to both the personal service and travel expense are shown These adjustments were necessary
to reconcile the expenditures shown by the report with the detail listings included in the annual supplement
MACON JUNIOR COLLEGE
GENERAL
in examining paid vouchers it was revealed that in some instances discounts were not taken when applicable
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
The audit report for fiscal year ended June 30 1970 indicated that overpayments were made to students under the Federal
WorkStudy Program in prior periods and a schedule of these overpayments appeared in the report The schedule reflected
overpayments in the amount of 455851 of which 333626 was Federal funds and 122225 was State funds In the period
under review a refund was received from private sources in the amount of 122225 to cover the State funds overpaid Since
the State funds expended in this overpayment have been reimbursed to the College the details of the overpayments have been
deleted from unit report and will not be reflected in subsequent reportsiB
192
AUDIT FINDINGS
BY UNITS OF THE UNIVERSITY
SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE continued
AUXILIARY ENTERPRISES
in the period under review 3029427 was expended from Auxiliary Enterprises for equipment purchases including motor
vehicles The College only showed increases to investment in plant of 2190977 for equipment purchased with Auxiliary
Enterprises All equipment purchased by the College should be inventoried and included in investment in plant
SOUTH GEORGIA COLLEGE
GENERAL
in reviewing paid vouchers it was noted that in a nunfcer of instances supporting documents were filed separately and
not attached to the voucher Proper supporting documents should be attached to and filed with each voucher paid
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
GENERAL
in the period under review 400 was repaid as a result of a prior year improper expenditure
HHMMHM
i
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA194
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
TUNE 30 1971
EDUCATIONAL AND GENERAL
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
TOTAL
1378313404
949450569
588403022
3854019922
58952766598
RESIDENT
INSTRUCTION FUND
OTHER ORGANIZED
ACTIVITIES
517225657
339117845
202273225
328913496
4966933
97249511
57340840
70500000
UNEXPENDED
PLANT
FUND
392045401
60539499
97549012
Total Assets
S 65722953515
230057284
550133912
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
1190246752 601127691
1639583949 802925472
62888548842
4573972 16522940
134763921 390382661
84358116 149589586
10935247
10161665
Total Liabilities Reserves
Fund Balances and Surplus
j fiS722953515 S 1387530223 S 300 572 84 5 501 33 12
HBnaaaaamOTflttttanBflCONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1971
195
AUXILIARY
ENTERPRISES
RESTRICTED
FUNDS
LOAN
FUNDS
PRIVATE
ENDOWMENT TRUST AND
FUNDS AGENCY FUNDS
EXPENDED
PLANT
FUND
90808681
41332885
328788957
280440771
14260868
411210829
89738550
35451223
1622051614
51959626 300116751
896250049 468576430
58952766598
41371294
486688511 1657502837
48209675
768693181 589527665
63972479
602710775
74688040
486688511
1657502837
948209675
768693181 58952766598
741371294
486688511
1657502837
948209675
768693181 58952766598
JHHBHHflnBMMHBmpaHaBBMmm
CONSOLIDATED ANALYSIS OF CHANGES IN SURPLUS
BUDGET FUNDS
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

CONSOLIDATED ANALYSIS OF CHANGES IN SURPLUS
BUDGET FUNDS
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1971
199
EDUCATIONAL
AND GENERAL
UNEXPENDED
PLANT
FUND
SURPLUS BALANCE JULY 1 1970
231976947 191729935
40247012
ADDITIONS
Excess of Funds Available over
Expenditures
Adjustment to Prior Years
Charges and Credits
Total Additions
DEDUCTIONS
Payments to Board of Regents
of University System of Georgia
Transfers to Reserves
Rebudgeted to Current Operations
Total Deductions
181586686
19691608
201278294
60202661
23036309
83238970
121384025
3344701
118039324
195182352 194168337 1014015
216779888 86388261 130391627
16719029 16719029
428681269 280556598 148124671
SURPLUS BALANCE JUNE 30 1971
4573972 5587693
10161665

CONSOLIDATED ANALYSIS OF CHANGES IN FUND BALANCE
AUXILIARY ENTERPRISES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
201
BHMIIHHmaVKBBSBBBnaBBSMHHMMPMH
CONSOLIDATED ANALYSIS OF CHANGES IN FUND BALANCE
AUXILIARY ENTERPRISES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1971
203
FUND BALANCE JULY 1 1970
ADDITIONS
Excess of Funds Available
over Expenditures
Adjustments to Prior Year
Charges and Credits
Decrease in Reserves
Total Additions
DEDUCTIONS
Transfers to Reserves
FUND BALANCE JUNE 30 1971
229680661
35330837
16068924
40812832
21550919
176543570
74688010
205
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA1
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
YFAR ENDED JUNE 30 1971
FUNDS AVAILABLE
TOTAL
BUDGET FUNDS
EDUCATIONAL
AND GENERAL
UNEXPENDED
PLANT
FUND
AUXILIARY
ENTERPRISES
REVENUES
STATE FUNDS
Appropriation Allotments through
Board of Regents
GIFTS AND GRANTS
Federal Agencies
State Agencies
Counties and cities
Private
S 13388662000 S 13243960400 S 144701600
3775967603
318440568
81842249
691719243
3544823563
313247274
76862249
640969487
231144040
5193294
4980000
50749756
s 4867969663 s 4575902573 S 292067090
OTHER REVENUES
Tuition and Fees
Endowment Income
Rents
Sales and Services
Contract Overhead
Interest Income
Other Sources
Transfers Between Funds
For Replacement Projects
Total Revenues
4261854419
59513365
972363690
1680451583
269380547
97799342
237587870
00
75789508 16
258355824 79
4062967581
59513365
8200280
893187313
269380547
14268723
133934188
2004842
5439447155
23259310128
1685077
1042457
78783454
554999
198886838
962478333
786221813
4747165
103098683
95530446 1 93525604
1961907228
177596433
614365123
1961907228
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves
Fund Balance Rebudgeted
Surplus Adjustments Rebudgeted
187465017
257081069
16719029
461265115
14789070
14789070
172675947
257081069
16719029
446476045
Total Funds Available
S 26296847594 S 23274099198 CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1971
207
EXPENDITURES
TOTAL
BUDGET FUNDS
EDUCATIONAL
AND GENERAL
UNEXPENDED
PLANT
FUND
AUXILIARY
ENTERPRISES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Group Insurance
Total Personal Services
17906612467 16632330134
548100975
130800618
132844118
18718358178
504443126
102601629
121764076
17361138965
11203005
193449
32334
11428788
1263079328
43464400
28198989
11047708
1345790425
OPERATING EXPENSE
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Insurance and Bonding
Workmens Compensation and Indemnities
Tuition and Scholarships
Equipment Purchases
Other Operating Expense
Other Contractual Expense
Per Diem and Fees
Debt Service
Total Operating Expense
AUTHORITY LEASE RENTALS
Total Governmental Cost
Excess of Funds Available over Expenditures
311418884 309135930 2282954
16509495 10170858 946977 5391660
14548438 7915392 5869606 763440
1561592915 1372967437 70439854 118185624
356059515 235521580 75351741 45186194
260472713 231159469 9834 29303410
509847145 395544527 286463 114016155
174577097 170766884 1428114 2382099
345347004 336644465 3957295 4745244
55988510 42811543 67708 13109259
3463168 120239 3342929
958385834 952672167 5713667
1420593251 1333738618 76466460 10388173
149982599 117713687 2653078 29615834
708170354 27681364 6 80385242 103748
333734517 308193412 10165983 15375122
740553 740553
7181431992 5852757572 9 28028355 400646065
250801575 250801575
26150591745 23213896537 9 39457143 1997238065
146255849 60202661 1 21384025 35330837
26296847594 23274099198 1060841168 1961907228
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Consolidated Analysis of Changes
in Surplus Budget Funds
To Analysis of Changes in Fund Balances
Auxiliary Enterprises
181586686
35330837
60202661 121384025
35330837
146255849
60202661 121384025 35330837
1
ivHmHiuSBBBBBSS
HaoRHPMHH
BB9H9BBHBHH

BAIANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSmmmnMBmBWBBauaamKmB
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
TUNE 30 1971
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
ASSETS
INVENTORIES
INVESTMENTS
TOTAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
119231267
162589705
5103111
27446440
32898474
44929239
25164605
113146696
23229769
20134506
00
92409108
00
70000000
30000000
149500000
175359510
297653450
60267716
382502244
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
1647261
13285609
11292799
9647379
3788172
15890669
9528888
8115253
7350728
17843608
6573508
26284129
6095058 3025504 00 10767823
3789900 00 00 17075509
8807700 2376949 1 38496 22615944
3620940 3235466 185 00000 35003785
6149684 4966654 00 14904510
6168331 2802088 00 24861088
29299974 5211358 00 44040220
4717451 3769982 90 00000 25602686
3769354 3326966 00 14447048
7222266 4928849 00 29994723
6705328 9039022 150 00000 37317858
11820860 5445830 00 43550819
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
11320402
1428686
5912494
7342617
7551274
661418
6342658
762572
13008264
13269113
3935717
884 76 46212 33 00 16030111
24607 59 13502 37 50000 00 10239682
500 00 9788 05 00 6941299
21930 07 10817 62 175000 00 28117386
00 4949 07 00 8046181
16121 00 9479 62 82750 00 11496480
2735 04 7038 36 10000 00 8319998
27000 00 10633 24 50000 00 9525896
37971 02 13385 56 00 18143922
43737 34 35896 02 00 21232449
290 00 22009 50 00 6165667
OTHER
STcidaway Institute of Oceanography
71916
7234303
00
00
7306219

j 517225657 S 339117845 S 202273225 328913496 1387530223
KWiJfcjJtitt3
1
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1971
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
80982866
134779563
56695930
154867030
94316644
157170215
2082400
240437726
60000
5703672
1489386
12802512
175359510
297653450
60267716
382502244
7053800
5155291
4714208
13838699
10107319
6047336
9064560
7655885
6575982
17528292
7312881
9974304
12744759
11650345
17689500
20961674
13246150
18193028
33396798
17928680
7871066
14450485
29839547
33550732
9030736
269873
212236
203412
8448959
620724
1578862
18121
00
1984054
165430
25783

10767823
17075509
22615944
35003785
14904510
24861088
44040220
25602686
14447048
29994723
37317858
43550819
2492247
4698706
2560321
19174767
2852992
8376715
3695648
1667744
10268885
5615601
414598
11856940
5734117
4228368
8656408
4887600
3072802
4625536
7770155
7830141
13310909
5360700

1680924
193141
152610
286211
305589
46963
1186
87997
44896
2305939
390369
16030111
10239682
6941299
28117386
8046181
11496480
8319998
9525896
18143922
21232449
6165667
6955521
62047
288651
7306219
S 601127691 802925472
116522940 1387530223BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1971
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
ASSETS
INVENTORIES
INVESTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Southern Technical Institute
Engineering Experiment Station
Engineering Extension Division
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talmadge Memorial Hospital
University of Georgia
Center for Continuing Education
Agricultural Experiment stations
Agricultural Extension Service
658879
35228810
5805694
588958
1202198
9325485
23770688
1156159
2472700
50517769
3852275
300000
11110082
3017871
13495606
12483208
00
00
00
00
57340840
00
00
00
00
00
00
5500000
30000000
00
3131579
15288959
9657969
00 888958
35000000 104653120
17843356
67266294
11327049
4966933
7249511 S 57340840 S 70500000 S 730057284
I
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1971
213
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
3577252
12279757
2122329
695322
40174704
5979343
58956171
10979043
00 445673 3131579
3009202 00 15288959
5257050 2278590 9657969
00
64478416
11613448
00
00
193636 888958
00 104653120
250565
8310123
348006
17843356
67266294
11327049
134763921 84358116 S 10935247 S 230057284B
214
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1971
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
1112598 18 17000 00 00 1129598 18
323474 53 00 00 323474 51
203079 58 240886 29 10000000 137806 71
1614572 72 321788 03 00 1936360 75
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
14153503 00 1046172 15199675
5527809 00 00 5527809
5375084 00 2210583 7585667
2401021 00 2196997 4598018
1067327 30000 13000000 14097327
17103625 00 00 17103625
2996274 197334 00 3193608
1717940 00 2500000 4217940
1471911 00 00 1471911
15824100 00 00 15824100
785445 00 17500000 18285445
6626083 721054 00 7347137
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
1718658 77 12 5136232 6862602
1573867 00 00 1573867
823650 00 00 823650
657335 00 00 657335
1166006 00 00 1166006
1983126 00 19959028 21942154
2266920 00 2000000 4266920
402058 00 4500000 4902058
1461429 00 17500000 18961429
17741874 16159 67 00 19357841
2443771 00 00 2443771
392045401 60539499 S 97549012 55013391BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORBTR
UNEXPENDED PLANT FUND
JUNE 30 1971
215
CURRENT
LIABILITIES
33982809
31105181
12030479
192145446
14153503
5526393
5523932
2697925
1290365
17103625
1564052
2196740
1410286
13795600
18244461
7344980
7897602
1573867
198590
446723
1166012
317961
4279696
00
267005
11692476
2426952
LIABILITIES RESERVES AND SURPLUS
RESERVES
78216959
00
576421
00
1046172
00
1945250
1874660
12806962
00
00
00
00
00
00
00
SURPLUS
TOTAL
760050 112959818
1242272 32347453
1173771 13780671
1490629 193636075
00
1416
116485
25433
00
00
1629556
2021200
61625
2028500
40984
2157
15199675
5527809
7585667
4598018
14097327
17103625
3193608
4217940
1471911
15824100
18285445
7347137
00 10 35000 6862602
00 00 1573867
00 6 25060 823650
210612 00 657335
00 06 1166006
21624193 00 21942154
00 12776 4266920
4902058 00 4902058
18691549 2875 18961429
7694750 29385 19357841
00 16819 2443771
390382661 14958958fi
550133917
naPUBBHHHB11 tTWt216
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1971
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
INVESTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
69011498 S 3110438 40670392 00 1127923 28
13801230 436533 30931660 00 451694 li
4576339 392573 7971423 00 129403 Jb
5146215 19463613 81658674 160000000 2662685 02
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
10277946 35853 74 7500888 00 808316
4604812 287 24 5417142 00 10050678
107139 4153 59 5839343 00 6147563
401266 15439 71 9960773 33 270 03 15233013
4995033 11779 65 8982747 00 5165679
17314692 7604 56 7162332 00 9391904
16685384 21479 13 32220977 00 17683506
8302350 1056 50 10045178 57 500 00 24203178
2054238 5537 33 11713025 100 000 00 24320996
118931192 56061 62 6007032 00 7317998
20222196 00 7025959 575 000 00 84748155
802099 469 69 18688721 00 19537789
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
11337958 52667 7392075 23 637 68
2182718 249378 2834176 00
1142658 73240 2355949 00
2649577 20936 2756343 00
1884348 427802 1878825 00
2092132 230803 796445 00
43747 84964 2756377 00
1130980 00 3083539 15 000 00
3075799 411166 1797835 JO
20676869 00 5777937 400 000 00
1988864 406496 5563190 00

21146468
5266272
1286531
127702
4190975
1064884
2797594
5714519
866798
66454806
7958550
S 90808681 S 41332885 S 328788957 S 280440771 S 741371294
OH
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF BEORnTR
AUXILIARY ENTERPRISES
JUNE 30 1971
217
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
RESERVES
FUND
BALANCES

4556220
8429283
1584809
12655515
89507102
30931660
1108172
233937025
18729006
5808480
10247354
19675962
112792328
45169423
12940335
266268502

896409
435960
2132798
94433
605198
409103
2177045
230794
12016701
10895614
149925
2411309
115
54
2
11
59
168
162
230
31
646
407
19941
17142
00
60600
16600
14450
32860
87017
31253
27388
89912
93788
11608034
4197576
4014765
15066846
3443881
115715457
1326399
7685367
10726958
21341000
19908318
23667308
808316
10050678
6147563
15233013
5165679
9391904
17683506
24203178
24320996
7317998
84748155
19537789
786017
136910
00
367002
276197
87418
206025
496563
127353
1038567
958177
11340864
2834176
2355949
2756343
1878825
796445
2756377
5217956
1797835
18783650
7717445
9019587
2295186
1069418
2995643
2035953
1948747
164808
00
2791986
46632589
717072

21146468
5266272
1286531
127702
4190975
1064884
2797594
5714519
866798
66454806
7958550
74688040 741371294218
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1971
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
38320171
19782974
7328469
117981905
47932661
119826178
21541736
113312337
00 86252832 86252832
00 139609152 139609152
60000000 88870205 88870205
20000000 15330432 15330432
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

3256920 5653712 00 8910632 8910632
2980312 1650900 00 4631212 4631212
760705 310000 8152050 9222755 9222755
3832203 545822 00 4378025 4378025
11904801 2422481 00 14327282 14327282
6993237 3017400 00 10010637 10010637
3378340 31435517 00 34813857 34813857
985316 283293 00 1268609 1268609
280069 3630334 00 3910403 3910403
7647840 45441305 00 37793465 37793465
3564286 00 00 3564286 3564286
5902842 1726695 00 7629537 7629537
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College

3915366 00 00
1094116 356618 00
44423 815350 86500
685536 00 00
989954 00 00
623473 541000 00
739000 00 00
168484 271916 00
9488595 9836574 00
3326475 659000 1500000
3915366
1450734
946273
685536
989954
1164473
739000
440400
347979
5485475
3915366
1450734
946273
685536
989954
1164473
739000
440400
347979
5485475
S1 142f60868
486688511
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1971
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley state College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
CASH ON HAND
AND IN BANKS
f 20255542
3586375
2869765
15498440
579103
2142749
329629
1215256
254264
3155940
786558
3940771
741843
50106
2087925
1258590
ASSETS

389041
1230024
400402
486256
772486
164675
188516
136100
1437737
2998538
INVESTMENTS
229925062
33905970
100725417
524922594
250180604
37492345
103595182
509424154
424965 40 430756 43 430
120464 59 141892 08 141
50752 27 54048 56 54
91367 49 103520 05 103
828211 69 825669 05 825
570063 32 601622 72 601
1545849 35 1553714 93 1553
226253 32 265661 03 265
556188 02 563606 45 563
543260 84 543761 90 543
264005 48 284884 73 284
928663 43 941249 33 941
17826719
12655077
3545680
3050200
5007723
254325
3368246
1785400
30095610
39979071
18215760
13885101
3946082
3536456
5780209
419000
3556762
1921500
31533347
42977609
FUND
BALANCES
250180604
37492345
103595182
509424154
75643
89208
04856
52005
66905
62272
71493
66103
60645
76190
88473
24933
18215760
13885101
3946082
3536456
5780209
419000
3556762
1921500
31533347
42977609
35451223 1622051614 165750837irCiiiiiii
220
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1971
ASSETS
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
28262170
76500
80970
21248020
225714833
1791625
174641534
416095328
253977003
1868125
174722504
437343348
253977003
1868125
174722504
437343348
SENIOR COLLEGES
Columbus College
Fort Valley State College
Georgia College at Milledgeville
North Georgia College
Valdosta State College
00 41 77572 4177572 41 77572
00 81 38669 8138669 81 38669
7948 88 520 76284 52871172 528 71172
3432 17 89 89781 10332998 103 32998
21 78 8 04304 806482 8 06482
JUNIOR COLLEGES
Brunswick Junior College
Kennesaw Junior College
Macon Junior College
116683
35000
00
2218963
1501156
100000
2335646
1536156
100000
2335646
1536156
100000
51959626 896250049MHHHH
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1971
221
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
103482367
36031968
24754290
24832445
00
00
45000000
375000000
103482367
36031968
69754290
350167555
103482367
36031968
69754290
350167555
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledge
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
468671
5425235
1876041
3969194
19023548
7768080
48705199
7195511
8896532
391779
12714045
6589578
00
00
2142639
5976000
2000000
1000000
00
350000
10001875
6000000
5000000
3355916
468671
5425235
4018680
9945194
21023548
8768080
48705199
7545511
18898407
5608221
17714045
9945494
468671
5425235
4018680
9945194
21023548
8768080
48705199
7545511
18898407
5608221
17714045
9945494
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College

4645292
721312
1621893
3564094
1312566
1910260
1773918
30100
7456320
11917550
4144331
1500000
1500000
00
1350000
500000
900000
00
1500000
00
00
5500000
6145292
2221312
1621893
4914094
1812566
2810260
1773918
1469900
7456320
11917550
9644331
6145292
2221312
1621893
4914094
1812566
2810260
1773918
1469900
7456320
11917550
9644331
OTHER
Skidaway Institute of Oceanography
340622
340622
340622
468576430
68693181
iBuflMoinnBnnDDiBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1971
BUILDINGS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
816564738
407520608
96493621
355989083
7109605964
2390491559
3049789352
10771618808
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
172 549 75 7569117 29
258 253 82 4220171 74
691 934 95 6297369 52
686 345 07 6031814 48
58 389 12 9191970 88
364 375 87 9357094 32
48 899 00 18529950 56
5 580 00 10721963 10
134 857 42 8795162 82
165 812 77 9961825 11
406 626 48 16250039 14
158 092 25 19972379 06
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
67 441 25 6534723 53
180 100 00 2791457 09
139 740 74 2356065 90
352 116 11 3512840 52
5 000 00 2343236 25
169 490 00 2510167 56
111 990 00 2601786 11
121 415 00 2768273 27
439 707 17 3022961 51
18 400 00 8199064 54
11 294 78 5173541 37
OTHER
Skidaway Institute of Oceanography
00
38701485
2153409205 40231504735BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1971
INVESTMENT IN PLANT
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
639218396 3191990406 00 00
9559501 981700748 00 00
27987939 1084787334 00 28264091
423309756 5024111223 179670808 00
305752 60 1553195 50
596810 40 1483952 97
314190 53 1869035 27
220349 03 1568859 34
603532 76 3478894 90
665962 98 2815141 62
413577 28 4888142 22
473149 22 2068609 74
448420 54 1993860 26
1345612 63 2077565 14
594010 86 2537278 60
727908 72 3637484 29
758598 45 1 418652 06
497980 27 781961 79
161601 53 640499 33
1318812 73 638171 35
764065 36 655058 35
162399 80 496634 05
267997 16 610522 37
81011 25 1 023653 04
1148302 18 774306 48
469653 61 1 930968 81
324672 67 893247 73
29524536
00
2366512848 14295683776 179670808
TOTAL
FUND BALANCE
11757379504
3789272416
4287322337
16395358062
00 00 960061514
00 00 655918893
00 137480 70 931001097
00 26979 25 853434717
00 12903 65 1334569131
00 180515 00 1338308979
00 00 2388056906
00 00 1326930206
00 00 1137230104
00 00 1355081565
00 182444 61 1997039977
00 00 2449586432
00 00 877941529
00 00 425149915
00 00 329790750
00 00 582194071
00 13987 62 378134758
00 00 333869141
00 00 359229564
00 00 399435256
00 00 538527734
00 16316 68 1063440364
00 00 640275655
68226021
58952766598
223
iSsmBBHSHamaiHHiBBcramBBa225
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
fSggSHHBBaoMflHBB226
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
EDUCATIONAL AND GENERAL
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
ADDITIONS
EXCESS OF
FUNDS AVAIL
ABLE OVER
EXPENDITURES
ADJUSTMENT
TO BEGINNING
SURPLUS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Regular College
Southern Technical Institute
Engineering Experiment Station
Engineering Extension Division
Georgia State University
Regular College
Urban Life Extension Center
Medical College of Georgia
Regular College
Eugene Talmadge Memorial Hospital
University of Georgia
Regular College
Center for Continuing Education
Agricultural Experiment Stations
Agricultural Extension Service
40929343
5402328
9535140
604627
21782741
95
12463893
17675140
336303
2324348
11780143
13985521

11513764
490235
3015291
2164838
8523792
141274
873575
46451728
14618334
63237
8328092
379878

2188155
44562
6089
113752
4935053
52362
615811
8186698
1815822
187328
17969
31872
13701919
445673
3009202
2278590
13458845
193636
1489386
54638426
12802512
250565
8310123
348006
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

6058517 8129979 38921 8168900
5269000 00 269873 269873
978659 57050 269286 212236
1869869 21320 182092 203412
3292164 10384419 1935460 8448959
4456607 730084 167046 897130
7520586 3907257 110007 4017264
6347000 13338 4783 18121
3343344 805405 140414 664991
7300643 1 1750180 233874 1984054
1292095 34312 131118 165430
7069933 1319609 25783 1345392
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
4773715
2584973
2152130
56146
2555214
00
2002368
2990110
2649687
4219802
2948517

3905594
26598
101114
970318
198762
983100
83382
87997
13727
525682
331554
330
30498
51496
113393
106827
11825
82196
00
31169
1780257
58815

3905924
57096
152610
1083711
305589
994925
1186
87997
44896
2305939
390369
Skidaway Institute of Oceanography
337440
285000
3651
288651
60202661
23036309 83238970mmm
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
EDUCATIONAL AND GENERAL
YEAR ENDED JUNE 30 1971
227
DEDUCTIONS
PAYMENTS
TO BOARD
OF REGENTS
TRANSFER
TO
RESERVES
BALANCE
JUNE 30 1971
40929343 5402328 9535140 604627 13641919 00 3009202 00 54571262 5402328 12544342 604627 60000 445673 00 2278590
21782741 95 7755173 00 29537914 95 5703672 193636
12463893 17675140 00 54638426 12463893 72313566 1489386 00
336303 2324348 11780143 13985521 00 00 00 00 336303 2324348 11780143 13985521 12802512 250565 8310123 348006

6058517 8 618 3fi
5269000 00
978659 on
1869869 00
3292164 00
4456607 2 764 06
5082184 nn
6347000 on
3343344 6 649 91
7300643 nn
1292095 00
7069933 13 196 n9

5196681
5269000
978659
1869869
3292164
4733013
5082184
6347000
4008335
7300643
1292095
8389542

9030736
269873
212236
203412
8448959
620724
1578862
18121
00
1984054
165430
25783
4773715 22 25000 6998715 1680924
2584973 2 50237 2835210 193141
2152130 00 2152130 152610
56146 7 97500 853646 286211
2555214 2555214 947962 305589 46963
00 9 47962
2002368 00 2002368 1186
2990110 00 2990110 87997
2649687 00 2649687 44896
4219802 00 4219802 2305939
2948517 00 2948517 390369
337440
00
337440
288651
194168337
280556598 5587693
mHHBHANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
ADDITIONS
EXCESS OF
FUNDS AVAIL
ABLE OVER
EXPENDITURES
ADJUSTMENT
TO BEGINNING
SURPLUS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
5561062
550
421164
14356
78677288
119444
1232671
1284621
299721
1122828
517521
206008
78977009
1242272
1750192
1490629
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
140833 1558 10 47730 1046172
00 1416 00 1416
312894 2061735 00 2061735
00 1876200 23893 1900093
13632500 2359185 31 84723 825538
39789 295118 3 07602 12484
00 1629556 00 1629556
623377 1998983 22217 2021200
00 8585 70210 61625
2000000 3284 31784 28500
00 5443 35541 40984
3308730 4402531 00 4402531
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
85485 1365330 2 749 55 1090375
609974 15086 00 15086
00 210612 00 210612
264589 264595 oo 264595
00 21624193 00 21624193
27 12776 00 12776
2500000 2402058 00 2402058
35000 919323 3 269 00 592423
10499590 7665365 00 7665365
197092 3064387 31 778 84 113497
40247012 121384025 3344701 118039324mama
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
229
DEDUCTIONS
PAYMENTS
TO BOARD
OF REGENTS
TRANSFER
TO
RESERVES
REBUDGETED
TO CURRENT
OPERATIONS
BALANCE
JUNE 30 1971
00 78216959 5561062 83778021 760050
550 00 00 550 1242272
21164 576421 00 997585 1173771
14356 00 00 14356 1490629
140833 1046172 00 1187005 00
00 00 00 00 1416
312894 1945250 00 2258144 116485
00 1874660 00 1874660 25433
00 12806962 00 12806962 00
27305 00 00 27305 00
00 00 00 00 1629556
00 00 623377 623377 2021200
00 00 00 00 61625
00 00 00 00 2028500
00 00 00 00 40984
00 1095958 00 1095958 2157
30110 00 00 30110 10 35000
00 00 00 00 6 25060
00 210612 00 210612 00
00 00 00 00 1 06
00 21624193 00 21624193 00
27 00 00 27 12776
00 4902058 00 4902058 00
00 589548 350 00 624548 2875
00 7694750 104995 90 18194340 29385
66776 00 00 66776 16819
1014015 130391627 16719029 148124671 10161665
ngiUH

ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
231ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDEDPLANT FUND
YEAR ENDED JUNE 30 1971
DEDUCTIONS
FUND REBUDGETED
BALANCE TO CURRENT TRANSFERRED TRANSFERRED
JULY 1 1970 OPERATIONS TO SURPLUS TO RESERVES
FUND
BALANCE
JUNE 30 1971
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia state University
Medical College of Georgia
University of Georgia
7548637 7548637 00 00 7548637 00
1189522 1189522 00 00 1189522 00
414813 414813 00 00 414813 00
64065009 795618 00 63269391 64065009 00
SENIOR COLLEGES
Albany State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Valdosta State College
20732330
5819984
620430
17749008
801263
4675143
19684600
5819984
620430
17749008
801263
4675143
00 1047730 20732330
00 00 5819984
00 00 620430
00 00 17749008
00 00 801263
00 00 4675143
00
00
00
00
00
00
JUNIOR COLLEGES
Abraham Baldwin Agricultural
College
Clayton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
7563455 7288500 2749 55 00 7563455 00
5043783 5043783 00 00 5043783 00
179994813 179994813 00 00 179994813 00
1927500 1927500 00 00 1927500 00
2407978 2407978 00 00 2407978 00
18102001 35000 00 180 670 01 18102001 00
967480 967480 00 00 967480 00
151997 151997 00 00 151997 00
339775146 257116069
74955
339775146
J22
234
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
ADDITIONS
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
ADJUSTMENTS
TO
JUNE 30 1970
BALANCE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
34953983
19648147
9312448
81168139
8854022
7208507
882282
40053035
31368
28300
52624
1409501
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

7379788
2179583
2945301
4009038
1863531
13600537
16751026
15737026
47070
4081449
13158855
8904213

2445360
2474576
1069464
1098197
1515673
10139822
18077425
865487
5675256
25499628
9754000
12893103

5718002
00
00
1162
3095993
7486
00
1073989
53435
77179
599839
989697
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
4023647 4479100 00
504003 1842175 00
1555195 268664 00
1772106 1532806 00
1079443 969026 12516
00 1152302 00
81470 33646 00
91629 1302460 00
2002471 652633 00
28127637 17610099 894853
4306870 5339503 4136600
S 229680661
35330837 IS824

m
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1971
235
DEDUCTIONS
DECREASE
IN
RESERVES
INCREASE
IN
RESERVES
BALANCE
JUNE 30 1971
00
3931700
00
00
8822654
3248507
934906
41462536
7402323
10591160
00
102954713
7402323
10591160
00
102954713
18729006
5808480
10247354
19675962
00 3272642 7500888 7500888 11608034
00 2474576 456583 456583 4197576
00 1069464 00 00 4014765
99 60773 11057808 00 00 15066846
00 1580320 00 00 3443851
80 17416 2114920 00 00 15715457
00 18077425 00 00 1326399
00 1939476 9991135 9991135 7685367
00 5728691 4951197 4951197 10726958
00 25422449 00 00 21341000
159 03624 6749463 00 00 19908318
00 13882800 18688721 18688721 23667308
5 16840 4995940
00 1842175
00 268664
00 1532806
00 956510
00 1152302
00 33646
7 40328 2042788
00 652633
00 18504952
17 42151 539248
00
50992
2355949
2756343
00
796445
212632
2134417
136882
00
5563190
00
50992
2355949
2756343
00
796445
212632
2134417
136882
00
5563190
90195 87
22951 86
10694 18
29956 43
20359 53
19487 47
1648 08
00
27919 86
466325 89
7170 72
40812832
21550919 176543570 S 176543570
74688010ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1971
ADDITIONS
BALANCE
JULY 1 1970
ADJUSTMENT
PRIOR YEARS
NEW CONTRACTS
IN PERIOD
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
30396994
50841031
47489701
35007488
00
468422
210000
00
602190043
253704680
608530438
2233870662
602190043
253236258
608740438
2233870662
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern college
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
9461586 00 86017957 86017957
3301923 00 22315978 22315978
3847140 00 24228692 24228692
3539435 00 24556819 24556819
11123345 00 80617880 80617880
5121795 307602 33652869 33960471
12041484 00 97633598 97633598
2041809 00 17667426 17667426
1800936 00 25809364 25809364
3606051 00 100729397 100729397
1571411 00 24848444 24848444
11084800 00 86989527 86989527
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
6840078 00 38945717 38945717
1433749 00 8229384 8229384
683377 00 16235009 16235009
36400 00 9465000 9465000
2002725 00 16718000 16718000
234556 00 8702869 8702869
1543168 00 2520508 2520508
834900 00 2498608 2498608
945486 00 19488066 19488066
1767087 00 28645081 28645081
S 24859B455
49180 S 4474812016 4474861196

ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1971
DEDUCTIONS
PAYMENTS TO BUDGETED OPERATIONS
SPONSORED
RESEARCH AND CONTRACT
INSTRUCTION OVERHEAD
BALANCE
JUNE 30 1971
454520284
157970784
539304507
2111982545
91813921
6497353
28055427
141565173
546334205
164468137
567359934
2253547718
86252832
139609152
88870205
15330432
82172687 4396224 86568911 89 10632
20742999 243690 20986689 46 31212
18853072 05 18853077 92 22755
23390764 327465 23718229 43 78025
75810743 1603200 77413943 143 27282
28808393 263236 29071629 100 10637
72592537 2268688 74861225 348 13857
17706562 734064 18440626 12 68609
23463907 235990 23699897 39 10403
65106693 1435290 66541983 377 93465
22855569 00 22855569 35 64286
86772331 3672459 90444790 76 29537
41281980
7809836
15367350
8619454
17730771
7616078
3291531
2880095
19585573
24221593
588449
402563
604763
196410
00
156874
33145
13013
500000
705100
41870429
8212399
15972113
8815864
17730771
7772952
3324676
2893108
20085573
24926693
3915366
1450734
946273
685536
989954
1164473
739000
440400
347979
5485475
S 3950458638 286312502 4236771140 486688511
238
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
ADDITIONS
GIFTS FOR
LOANS
INTEREST
INCOME
ADJUSTMENTS
PRIOR YEARS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
227069360
28959568
83605162
456330697
24995115
9150360
19499342
49734095
1009674
200397
715797
11833494
00
8800
00
00
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgevilie
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
37687477 6098889 179371 00
10604913 7072103 37567 00
3579771 1865400 10485 00
7251075 2637000 198467 402616
69191519 14545226 139552 00
55110340 6955500 323307 00
133743407 25497889 332294 00
22152164 4818666 186580 00
52443349 4174956 518581 00
49979292 4327231 69667 00
20175185 8657016 186822 105000
81630771 14499555 688401 00
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
15879881 2532788 97778 00
8738407 5311555 36041 00
2600650 1378200 2800 00
1988592 1547500 33367 00
5820794 00 2615 00
214733 158400 00 45867
2782644 801000 5618 00
893000 1043300 00 00
28442438 3277444 205055 00
28245987 14945220 84087 00
17097817
352283iiv
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1971
DEDUCTIONS
LOAN
CHARGE OFFS
BALANCE
JUNE 30 1971
26004789
9359557
20215139
61567589
1041300
2485
00
3406152
1852245
824295
225119
5067980
2893545
826780
225119
8474132
250180604
37492345
103595182
509424154
6278260 00 890094 890094 43075643
7109670 00 3525375 3525375 14189208
1875885 44300 6500 50800 5404856
3238083 75153 62000 137153 10352005
14684778 00 1309392 1309392 82566905
7278807 00 2226875 2226875 60162272
25830183 8 98762 3303335 4202097 155371493
5005246 95895 495412 591307 26566103
4693537 2 51559 524682 776241 56360645
4396898 00 00 00 54376190
8738838 00 425550 425550 28488473
15187956 5 37642 2156152 2693794 94124933
2630566 99669 195018 2 94687 18215760
5347596 167552 33350 2 00902 13885101
1381000 35568 00 35568 3946082
33003 18200 3536456 5780209
2615 25000 43200
204267 00 00 00 419000
806618 32500 00 32500 3556762
1043300 00 14800 14800 1921500
3482499 00 391590 3 91590 31533347
15029307 216000 81685 2 97685 42977609
6955740
23636449
30592189 S 1657502837
BHBBHWBBHBHHHHHI240
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
ADDITIONS
INCOME GIFTS
FOR OBJECT OF TRUST FOR FOR PRINCIPAL PRINCIPAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
260933493 25294685 22859352 1162500
1865625 67912 00 2500
174722504 8296738 00 00
423855975 22792817 2439 8807600
SENIOR COLLEGES
Columbus College
Fort Valley State College
Georgia College at Milledgeville
North Georgia College
Valdosta State College
4255826
8138669
51651975
10394309
700000
132261
00
2345451
782426
75612
00 204796
00 00
2550 1113055
00 00
00 00
JUNIOR COLLEGES
Brunswick Junior College
Kennesaw Junior College
Macon Junior College
1000000 106671 242765 1000000
1369656 00 166500 00
100000 1292 00 00
938988032
59895865
23273606
12290451
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1971
241
ADJUSTMENTS
PRIOR YEARS
DEDUCTIONS
FOR OBJECT
OF TRUST
BALANCE
JUNE 30 1971
493165 37 00 56273027 5 56273027 253977003
704 12 00 67912 67912 1868125
82967 38 00 8296738 8296738 174722504
316028 56 4000000 14115483 18115483 437343348
337057 402616 12695 415311 4177572
00 00 00 00 8138669
3461056 00 2241859 2241859 52871172
782426 00 843737 843737 10332998
75612 105000 74130 30870 806482
1349436
166500
1292
00
00
00
13790
00
1292
13790
00
1292
2335646
1536156
100000
95459922
4297616
81940663
86238279 S 948209675
agmHg
MMga
IPiH
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1971
243
BALANCE
JULY 1 1970
CASH
RECEIPTS
DISBURSEMENTS
BALANCE
JUNE 30 1971
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
160158793
70139021
55316616
327984582
802193969
638608409
626335060
2923940047
858870395
672715462
611897386
2901757074
103482367
36031968
69754290
350167555
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
4098429
3089423
8950809
7247457
20012700
5811948
6263675
12398410
16576627
10756935
13551729
19479982
998
657
812
785
1439
974
2698
958
847
935
1480
2214
09765
94717
93666
82451
74938
02596
96839
64499
14549
05093
73805
92585
1043
634
862
758
1429
944
2274
1007
823
986
1439
2310
76865
58905
25795
84714
64090
46464
55315
17398
92769
53807
11489
27073

468671
5425235
4018680
9945194
21023548
8768080
48705199
7545511
18898407
5608221
17714045
9945494
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
4037036
1886974
1046765
3534444
1613081
00
929509
2960260
3908053
8387614
11494969
61729510
30877284
29428406
37248746
32449738
14236863
27179856
39720493
33651785
69159090
76846558
59621254
30542946
28853278
35869096
32250253
11426603
26335447
41210853
30103518
65629154
78697196
6145292
2221312
1621893
4914094
1812566
2810260
1773918
1469900
7456320
11917550
9644331
OTHER
Skidaway Institute of Oceanography
328570
5830731
5818679
340622

s 781964411 6929842048 6943113278 768693181
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
BALANCE
JULY 1 1970
BUILDINGS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
11118792185
2911454601
3741566425
15160328279
56659284
20524430
00
00
265392237
572350261
210283539
938822623
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
850452010 141 613 00 76211109
632142071 00 7981899
893687607 2 932 16 7835413
744302419 00 74332588
1218195241 00 91583408
1086105946 00 227619560
2083327778 00 287920170
1111907136 00 189080261
1032959199 00 91889483
1081569855 00 224498383
1652734605 00 286377629
1993230410 18 500 00 383908390
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
808613570 00 62383484
335906477 00 74685578
272812302 00 48250179
560026246 00 8339648
354683329 00 16024984
128422880 169 490 00 251016756
336618966 00 11659076
382415298 100 000 00 678413
514395594 00 9004278
897532538 00 139546162
632143849 00 4486554
Skidaway Institute of Oceanography
53246100
00
1201485
52589572916 120437230 4563363550ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1971
57283697
155843
212547
18608738
259252101
298173796
307410548
457269230
00
13386515
27849278
179670808

638587319
877817815
545755912
1235029783
11757379504
3789272416
4287322337
16395358062
53 584 44 138 786 51 00 1 096095 04 9 600 615 14
1 702 00 156 247 23 00 237768 22 6 559 188 93
21 904 96 190 662 79 79 280 86 373134 90 9 310 010 97
44 337 12 307 256 39 3 596 41 1 091322 98 8 534 347 17
36 366 00 321 491 39 109 952 57 1 163738 90 13 34b 691 31
SI 260 21 69 719 27 124 855 25 2 522030 33 13 383 089 79
5 837 68 396 660 76 234 408 86 3 047291 28 23 880 569 06
24 117 07 235 311 02 00 2 150230 70 13 269 302 06
7 963 55 115 850 67 00 1 042709 05 11 372 301 04
398 308 36 91 824 91 00 2 735117 10 13 550 815 65
140 521 46 387 569 81 51 186 16 3 443053 72 19 970 399 77
114 473 20 591 503 12 00 4 563560 22 24 495 864 32
1310578
1518867
744680
1276476
00
16239980
5050370
41225
32125
14520511
65625
5633897
13038993
10809512
12551701
7107683
49663405
5901152
6300320
15095737
24454651
3579627

00
00
2825923
00
318762
1128422880
00
00
00
12613498
00
69 327959
89243438
56978448
22167825
23451429
205446261
22610598
17019958
24132140
165907826
8131806
877941529
425149915
329790750
582194071
378134758
333869141
359 229564
399435256
538527734
1063440364
640275655
13778436
14979921
68226021
207098867 1790309176 S318015141 S 63631r93682 58952766598I 4hHMMHH
247

STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
IIHBBHIHMMB
248
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
EDUCATIONAL AND GENERAL
YEAR ENDED JUNE 30 1971
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TOTAL
REVENUE
CARRY OVER
PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Regular College 1233604000 1176858294
Southern Technical Institute 106900000 65461637
Engineering Experiment Station 240500000 473417745
Engineering Extension Division 20660000 47314128
Georgia State University
Regular College 1538711000 765425484
Urban Life Extension Center 14938000 00
Medical College of Georgia
Regular College 953500800 591402278
Eugene Talmadge Memorial Hospital 711301000 502155272
University of Georgia
Regular College 3586562000 2760481988
Center for Continuing Education 126779000 147632453
Agricultural Experiment Stations 508818900 477966901
Agricultural Extension Service 495864000 568540463
2410462294
172361637
713917745
67974128
2304136484
14938000
1544903078
1213456272
6347043988
274411453
986785801
1064404463
8568449
00
4438989
00
1070000
00
00
00
00
00
00
00
2419030743
172361637
718356734
67974128
2305206484
14938000
1544903078
1213456272
6347043988
274411453
986785801
1064404463
SENIOR COLLEGES
Albany state College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
182000000 1630051 37 3450051 37 00 3450 05137
146390000 1016187 52 2480087 52 00 2480 08752
162600000 1261628 24 2887628 24 00 2887 62824
150059000 1501785 53 3002375 53 00 3002 37553
229114000 1595063 35 3886203 35 00 3886 20335
178097700 1056355 81 2837332 81 00 2837 33281
448600000 3018453 38 7504453 38 00 7504 45338
194194000 1050607 50 2992547 50 00 2992 54750
115818000 697256 45 1855436 45 00 1855 43645
171856000 1591073 31 3309633 31 00 3309 63331
245992000 1540765 11 4000685 11 00 4000 68511
457452000 2858757 30 7433277 30 393632 7437 21362
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior college
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
119500000 97422745 216922745 00 216922745
85651000 42475008 128126008 00 128126008
69452000 41411874 110863874 318000 111181874
87688000 54534815 142222815 00 142222815
73086000 43984202 117070202 00 117070202
69500000 11507698 81007698 00 81007698
69700000 34193826 103893826 00 103893826
108155000 38488635 146643635 00 146643635
95351000 42905988 138256988 00 138256988
134066000 76165519 210231519 00 210231519
87400000 55238412 142638412 00 142638412
OTHER
Skidaway Institute of Oceanography
24100000
18565876
42665876
00
426 65876
S13243960400 SI 0015349728 S23259310128 s 14789070 23274099198STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
EDUCATIONAL AND GENERAL
YEAR ENDED JUNE 30 1971
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSE
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Regular College 1782911150 624605829
Southern Technical Institute 137060584 35791288
Engineering Experiment Station 508536636 2068048o7
Engineering Extension Division 41667301 24141989
Georgia State University
Regular College 1700106907 596575785
Urban Life Extension Center 13494842 1301884
Medical College of Georgia
Regular College 1138341111 405688392
Eugene Talmadge Memorial Hospital 850109707 316894837
University of Georgia
Regular College 4739649491 1622012831
Center for Continuing Education 170965878 103382338
Agricultural Experiment Stations 687759131 290698578
Agricultural Extension Service 910857732 153166853
2407516979
172851872
715341443
65809290
2296682692
14796726
1544029503
1167004544
6361662322
274348216
978457709
1064024585
11513764
490235
3015291
2164838
8523792
141274
873575
46451728
14618334
63237
8328092
379878
2419030743
172361637
718356734
67974128
2305206484
14938000
1544903078
1213456272
6347043988
274411453
986785801
1064404463
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at Milledgeville
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah state College
Valdosta State College
West Georgia College
2615569 81 91578135 3531 351 16 81299 79 345005137
1941047 54 53903998 2480 087 52 00 248008752
2299690 09 58850865 2888 198 74 570 50 288762824
2224832 62 77732971 3002 162 33 213 20 300237553
2913015 79 107703175 3990 047 54 103844 19 388620335
2294097 48 53593449 2830 031 97 7300 84 283733281
6036860 12 142852069 7465 380 81 39072 57 750445338
2435069 46 55734466 2992 414 12 133 38 299254750
1386366 33 46101607 1847 382 40 8054 05 185543645
2475902 12 85123299 3327 135 11 17501 80 330963331
3169107 31 83123468 4000 341 99 343 12 400068511
5577243 58 184677395 7424 017 53 13196 09 743721362
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
147316504 65700647 213017151 39055 94 2169 22745
97949042 30150368 128099410 265 98 1281 26008
78557469 32523291 111080760 1011 14 1111 81874
96840082 44412415 141252497 9703 18 1422 22815
92842426 24029014 116871440 1987 62 1170 70202
46897028 33127570 80024598 9831 00 810 07698
80545032 23432176 103977208 833 82 1038 93826
118171594 28384044 146555638 879 97 1466 43635
101650406 36592855 138243261 137 27 1382 56988
154731537 54974300 209705837 5256 82 2102 31519
103973398 38333460 142306858 3315 54 1426 38412
OTHER
Skidaway Institute of Oceanography
23323752
19057124
42380876
285000
42665876
17361138965 5852757572 23213896537 S 60202661 23274099198BBHNnHraEHHHBHBIHHKIM
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUE
CARRY OVER
PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of
Georgia
University of Georgia
725000
13000000
14600000
11071100
46982730
4900668
16969404
264750981
15230666
19650579
2625023
21143393
62938396
37551247
34194427
296965474
185785646
1189522
414813
795618
248724042
38740769
34609240
297761092
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at
Milledgeville
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
600000 4706 00 604706 196 846 00 20289306
8500000 1286683 531514 10318197 00 10318197
5725000 2495178 790693 9010871 58 199 84 148308 55
1761500 4748848 365800 6876148 6 204 30 7496578
3250000 1580037 2605502 7435539 177 490 08 25184547
19050000 32705 543688 19626393 8 012 63 20427656
7050000 509308 6248781 13808089 00 13808089
2500000 1799239 00 4299239 6 233 77 4922616
11050000 1978486 00 13028486 00 13028486
14372100 1566600 561240 16499940 00 16499940
1655000 5391317 22823392 29869709 46 751 43 34544852
6300000 1470469 1129000 8899469 00 8899469
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior
College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
1246900 97603 9253 91 2269894 7288500 9558394
1500000 18867 614 84 1580351 00 1580351
4 50000 261813 2943 00 1006113 00 1006113
3125000 381477 00 3506477 5043783 8550260
00 54167 00 54167 00 54167
00 10917911 00 10917911 179994813 190912724
2550000 604344 00 3154344 1927500 5081844
00 713718 00 713718 2407978 3121696
00 1183453 00 1183453 35000 1218453
8120000 2443760 00 10563760 11467070 22030830
6500000 988605 00 7488605 151997 7640602
144701600 S 374133077 S 95530446 S 614365123 S 446476045 10608411
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1971
251
EXPENDITURES
CAPITAL OUTLAY
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of
Georgia
University of Georgia
881809 169164945
00 38621325
00
6214749
33376569
290261722
170046754
38621325
33376569
296476471
78677288
119444
1232671
1284621
248724042
38740769
34609240
297761092
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College at
Milledgeville
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
00 20290864 20290864 1558 20289306
00 10316781 10316781 1416 10318197
00 12769120 12769120 2061735 14830855
00 5620378 5620378 1876200 7496578
00 22825362 22825362 2359185 25184547
00 20132538 20132538 295118 20427656
00 12178533 12178533 1629556 13808089
00 2923633 2923633 1998983 4922616
2421964 10615107 13037071 8585 13028486
00 16503224 16503224 3284 16499940
00 34539409 34539409 5443 34544852
00 13302000 13302000 4402531 8899469
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior
College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
384684
00
00
00
00
00
00
261483
00
1264099
00
10539040
1580351
991027
8339648
318762
69288531
5094620
458155
299130
13101366
4576215
10923724 1365330
1580351 00
991027 15086
8339648 210612
318762 264595
169288531 21624193
5094620
719638
299130
14365465
4576215

12776
2402058
919323
7665365
3064387
9558394
1580351
1006113
8550260
54167
190912724
5081844
3121696
1218453
22030830
7640602
928028355 939457143 121384025 1060841168suma

IHMBHl
252
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1971
FUNDS AVAILABLE
TRANSFERS TOTAL
OTHER BETWEEN FUNDS
FUNDS FUNDS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of
Georgia
University of Georgia
328932988 15230666 313702322
29152929 19650579 9502350
49780698 2625023 47155675
641801911 21143393 620658518
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
at Milledgeville
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
544 560 76 00 544 560 76
83 133 69 5 315 14 77 818 55
102 529 31 7 858 51 94 670 80
99 438 92 3 658 00 95 780 92
675 066 79 6 055 02 669 011 77
651 539 02 5 436 88 646 102 14
485 451 54 62 487 81 1422 963 73
709 370 45 00 709 370 45
819 754 63 00 819 754 63
320 830 35 5 612 40 315 217 95
982 964 55 228 233 92 754 730 63
442 143 18 11 290 00 1430 853 18
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior
College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
57522809
5440707
2454162
7446610
3956859
1883449
4319376
7426870
4169712
81257041
38208392

925391
61484
294300
00
00
00
00
00
00
00
00
56597418
5379223
2159862
7446610
3956859
1883449
4319376
7426870
4169712
81257041
38208392
2055432832 93525604 1961907228STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1971
253
EXPENDITURES
GRADUATE INSTITUTIONS
PERSONAL
SERVICES
OPERATING
EXPENSES
AUTHORITY
LEASE
RENTALS
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
Georgia Institute of
Technology 2136 869 64 810 277 80 278 416 00 3 225 563 44 88 540 22 3137 023
Georgia State University 124 533 00 42 575 57 00 167 108 57 72 085 07 95 03 50
Medical College of
Georgia 338 495 79 87 950 14 36 288 00 462 733 93 8 R2 8 471 S5fi 75
University of Georgia 4058 605 04 1014 637 79 732 812 00 5 806 054 83 400 530 35 6206 585 18
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Coluntbus College
Fort Valley State College
Georgia College at
Milledgevilie
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
331097 43 13062693 107 290 00 569 014 36 24 453 60 544560 76
49821 77 325102 00 53 072 79 24 745 76 77818 55
69003 84 1497232 00 83 976 16 10 694 64 94670 80
77109 80 768915 00 84 798 95 10 981 97 95780 q
501250 85 10963365 73 284 00 684 168 50 15 156 73 669011 77
495816 54 14923982 102 444 00 747 500 36 101 398 22 646102 14
151308 15 27113183 181 298 00 1603 737 98 180 774 25 1422963 73
410910 08 12422950 165 576 00 700 715 58 8 654 87 709370 45
603422 71 22301873 50 065 75 876 507 19 56 752 56 819754 63
347653 02 13463121 87 930 00 570 214 23 254 996 28 315217 95
508868 01 16000662 183 3 96 00 852 270 63 97 540 00 754730 63
936684 46 30794775 315 152 00 1559 784 21 128 931 03 1430853 18
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior
College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
32805000 12533318 67 800 00 52118318 4479100 56597418
2682741 854307 00 3537048 1842175 5379223
2066234 362292 00 2428526 268664 2159862
4748488 1165316 00 5913804 1532806 7446610
2551150 436683 00 2987833 969026 3956859
2717774 317977 00 3035751 1152302 1883449
3561640 791382 00 4353022 33646 4319376
5200684 923726 00 6124410 1302460 7426870
4046237 776108 00 4822345 652633 4169712
40841066 15477476 73 284 00 63646942 17610099 81257041
30424398 7825497 52 980 00 43547895 5339503 38208392
1345790425 400646065 250801575 1997238065 35330837 1961907228
WHMKMBHIBBWBDBi
255
RECONCILIATION OF PERSONAL SERVICES
AND TRAVEL EXPENSE
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

C3
HBBBH
iiiilllliyillittfllllinWHtMBTmtHnilHBQBIfM
1RECONCILIATION OF PERSONAL SERVICES AND TRAVEL EXPENSE
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
257
YEAR ENDED JUNE 30 1971
PERSONAL SERVICES
TOTALS PER
SUPPLEMENT
ADJUSTMENTS
TOTALS PER
FINANCIAL
STATEMENTS
TRAVEL EXPENSE
TOTALS PER
SUPPLEMENT
ADJUSTMENTS
TOTALS PER
FINANCIAL
STATEMENTS
GRADUATE INSTITUTIONS
Georgia Institute
of Technology
Georgia State University
Medical College
of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
at Milledgeville
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Floyd Junior College
Gainesville Junior
College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
25 599 592 77 3 399 06
16 577 722 70 00
19 276 381 52 4 463 57
66 546 930 49 87 806 46
2560299183
1657772270
1928084509
6663473695
277569090
190404715
228749547
219903206
323921191
264903617
683098150
270640827
190573074
269308850
349481230
619012027
40394951
16082644
24113999
167763716
00 277569090 3349488
122 93 190092422 2119161
00 228749547 1932187
00 219903206 2384483
00 323921191 4788518
00 264903617 2014122
00 683098150 9524754
00 270640827 3072786
251 76 190447898 1543330
00 269308850 3770813
00 349481230 4422037
00 619012027 7123689
1 71014824 00 1 71014824 3095277
96025896 00 96025896 1154636
75998052 00 75998052 1796655
96568493 00 96568493 868451
90272849 00 90272849 1173332
46676296 00 46676296 721440
79905935 138 96 79892039 785821
1 17928481 3964 59 1 17532022 1085716
1 01197557 6600 00 1 00537557 1485864
1 86289878 00 1 86289878 1535051
1 27119246 00 1 27119246 1807957
00
00
484149
00
40394951
16082644
24598148
167763716
00 3349488
00 2119161
00 1932187
00 2384483
00 4788518
00 2014122
00 9524754
00 3072786
00 1543330
00 3770813
00 4422037
00 7123689
00 3095277
00 1154636
00 1796655
00 868451
00 1173332
00 721440
1140 786961
9820 1095536
00 1485864
00 1535051
00 1807957
Skidaway Institute of
Oc eanography
21957601
21927603
1012897
1012897
17898583380
8029087 17906612467 310923775
495109 311418884
Ik
aoo
HWHflBp
ngHHHnmBODinmBHIIiDflHBBBHn
259
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
261

GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided for
expenditures totaling 2470328300 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
12336040 12281559 24617599 00 00 00 12336040 11768582 24104622 00 94 94 512976 00 06
512976 06
85684 00 85684 49 49
24703283 00 24190307 43 512975 57
18407518 6295765 00 00 17829111 6246058 50 29 578406 49706 50 71
24703283 00 24075169 115137 79 64 628113 115137 1
64
OTHER ORGANIZED ACTIVITIES
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for Southern Technical Institute operations of Georgia Institute of Technology provided for
expenditures totaling 171139900 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1069000 642399 1711399 00 00 00 1069000 654616 00 37 12217 12217 00 T7
1723616 37 17
1376015 335384 00 00 1370605 357912 84 88 5409 22528 16 88
1711399 00 1728518 4902 72 35 17119 4902 7
35
The actual expenditures exceeded approved budget provisions for operating expense by 2252888 Actual funds available
were 1221737 more than anticipated and actual expenditures were 1711972 more than approved budget provisions which re
sulted in expenditures exceeding funds available by 490235
Budget amendments should be filed whenever additional funds become available so that the increased expenditures will not
exceed budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia
collectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws
of the State of GeorgiaHHBMHmraSHBHHIBHHHM

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA continued
EDUCATIONAL AND GENERAL continued
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXPERIMENT STATION
The total approved budget for Engineering Experiment Station operations of Georgia Institute of Technology provided for
expenditures totaling 745001900 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 2405000 5000629 7405629 00 00 00 00 00 00 00 00 ACTUAL 2405000 4734177 7139177 44389 7183567 5085366 2068048 7153414 30152 00 45 45 OVER UNDER 266451 00 55
266451 55
89 34 36 07 43 91
44390 7450019 11
s 266451 66
78780 217823
5164147 2285872 7450019 64 93
296604 30152 57 91
ENGINEERING EXTENSION DIVISION
The total approved budget for Engineering Extension Division operations of Georgia Institute of Technology provided for
expenditures totaling 68543000 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
206600 00 206600 00 00
478830 00 473141 28 5688 72
685430 00 679741 28 5688 72
419855 00 416673 01 3181 99
265575 00 241419 89 24155 11
685430 00 658092 90 27337 10
fc 21648 M 21648 38

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
263
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditure
ling 246730600 A comparison of anticipated funds available and budgeted expenditures to actual funds llaH
total
expenditures may be summarized as follows
budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
Adjusted Surplus Rebudgeted
Transfers from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
725000 60220000 725000 62213396 00 1993396
60945000 62938396 1993396
7548600 5561100 7548637 5561062 37 38
172675900 172675947 47
246730600
248724042
170046754
78677288
1993442
76683846
78677288
BUHMMBBHi
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY ATLANTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for expen
ditures totaling 2379971400 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
BUDGETED ACTUAL
15387110 00 15387110 00
8401904 00 7654254 84
23789014 00 23041364 84
JbL
OVER
UNDER
00
74764916

74764916
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
1070000
2379971400
1070000
2305206484
74764916
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available and Expenditures
1730227900
649743500
2379971400
1700106907
596575785
2296682692
8523792

30120993
53167715
83288708
8523792
OTHER ORGANIZED ACTIVITIES
URBAN LIFE EXTENSION CENTER
The total approved budget for Urban Life Extension Center operations of Georgia State University provided for expendi
tures totaling 14938000 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
State Appropriations
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
14938000
12938000 2000000
14938000

14938000
13494842
1301884
14796726
141274
556842 698116
141274
141274
As shown in the above analysis personal services were overexpended by 556842 and operating expense was underexpended
by 698116 resulting in a net underexpenditure of 141274 This overexpenditure in personal services was the result of an
amendment to the budget that was not reported to the Budget Bureau The responsibility rests with University personnel to see
that amendments to the budget are properly reported to the Budget Bureau by the Board of Regentsw
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY ATLANTA continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
38860300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
130000 246708 00 00 13000000 24551247 00 119553
376708 00 37551247 119553
11895 00 1189522 22
388603 00 38740769 119531
388603 00 38621325 238975
5 119444 5 119444
MbmWBMMHBBB
266
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA AUGUSTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Medical College of Georgia provided for expen
ditures totaling 1661954800 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UNDER
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
953500800
708454000
1152877800
509077000
1661954800
953500800
591402278
00
117051722
1544903078 117051722
1138341111
405688392
14536689
103388608
1544029503 117925297
873575 873575
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for Eugene Talmadge Memorial Hospital operations of Medical College of Georgia provided for
expenditures totaling 1182321800 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
7113010 4710208 00 00 7113010 5021552 00 72 311344 00 72
11823218 00 12134562 72 311344 72
8748458 3074760 00 00 8501097 3168948 07 37 247360 94188 93 37
11823218 00 11670045 44 153172 56
464517 28 464517 28
The actual expenditures exceeded approved budget provisions for operating expense Actual funds available were
31134472 more than anticipated and actual expenditures were 15317256 less than approved budget provisions which re
sulted in funds available exceeding expenditures by 46451728 Budget amendments should be filed when additional funds
become available so that increased expenditures will not exceed budget provisions
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA AUGUSTA continued
UNEXPENDED PLANT FUND
364 300 SSSScSSTLSiSSSSIiSLSS SSTiSSrSf WSJS2 frATndltures totali
may be summarized as follows expenditures to actual funds available and expenditures
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
14600000
21422300
36022300
414800
36437100
ACTUAL
14600000
19594427
OVER
UNDER
00
1827873
34194427
414813
34609240
1827873
13
1827860
33376569
1232671
3060531
1232671
mns

HM

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA ATHENS
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of University of Georgia provided for expenditures
totaling 63 40645100 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
OVER
BUDGETED ACTUAL UNDER
35865620 00 35865620 00 00
27040831 00 27604819 88 563988 88
62906451 00 63470439 88 563988 88
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
50000000
4808283400
1532361700
6340645100
iiL
1L
6340645100 6347043988
4739649491
1622012831
6361662322
14618334
50000000
6398888
68633909
89651131
21017222
14618334
The actual expenditures exceeded approved budget provisions for operating expense by 89651131 Actual funds avail
able were 6398888 more than anticipated and actual expenditures were 21017222 more than approved budget provisions which
resulted in expenditures exceeding funds available by 14618334
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of Georgia
OTHER ORGANIZED ACTIVITIES
CENTER FOR CONTINUING EDUCATION
The total approved budget for Center for Continuing Education operations of University of Georgia provided for expendi
tures totaling 262727300 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
126779000
135948300
262727300
168712700
94014600
262727300
126779000
147632453
274411453
170965878
103382338
274348216
63237
OVER UNDER
116841 00 53
116841 53
22531 93677 78 38
116209 16
632 37
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 11684153 more than anticipated and actual expenditures were 11620916 more than approved budget provisions
which resulted in funds available exceeding expenditures by 63237 Budget amendments should be filed when additional funds
become available so that increased expenditures will not exceed budget provisions
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
269
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA ATHENS continued
EDUCATIONAL AND GENERAL continued
OTHER ORGANIZED ACTIVITIES continued
AGRICULTURAL EXPERIMENT STATION
The total approved budget for Agricultural Experiment Station operations of University of Georgia provided for exoendi
tZtti s I9996072600 Icluded in the approved budget are provisions for the regular program PogramffundedX
Zr1 prfraraS student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as followss iiiaiiures to
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
actual expenditures exceeded approved budge
36799 less than anticipated and actual expe
suited in funds available exceeding expenditures by 8328092
508818900
487253700
996072600
712417800
283654800
996072600
508818900
477966901
986785801
687759131
290698578
978457709
8328092
OVER
UNDER
00
9286799
9286799
24658669
7043778
17614891
8328092
The actual expenditures exceeded approved budget provisions for operating expense by 70437 78 Actual fm i v
r3j98 SK ffL s re 17614891 leal than OvefiudgetLSSfch
AGRICULTURAL EXTENSION SERVICE
asrsss3asr ti9rTr1tt ssprovided z y
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
495864000
611828400
11 076 924 00
9 1 354 722 829 095 00 00
11 076 924 00
ACTUAL
495864000
568540463
OVER
UNDER
00
43287937
1064404463 43287937
910857732
153166853
1064024585
i 379878
24625168
19042647
43667815
379878
HHflMHMHBSEBBODimBE
in Wkamm wjiiIHBNHQHI
nMHHEHHM
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA ATHENS continued
UNEXPENDED PLANT FUND
REGULAR COLLEGE
The total approved budget for the Unexpended Plant Fund of University of Georgia General Operations provided for ex
penditures totaling 238560800 A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
OVER
BUDGETED ACTUAL UNDER
85000 00 8500000 00
1662754 00 277970604 1116952 04
1747754 00 286470604 1116952 04
Fund Balance Rebudgeted
EXPENDITURES
63785400
514774
238560800
Capital Outlay
Excess of Funds Available over Expenditures
238560800
286985378
286078978
906400
H 63270626
48424578
47518178
The actual expenditures exceeded approved budget provisions Actual funds available were 48424578 more than antici
pated and actual expenditures were 47518178 more than approved budget provisions which resulted in funds available exceedinq
expenditures by 906400 Budget amendments should be filed when additional funds become available so that increased expendi
tures will not exceed budget provisions
AGRICULTURAL EXPERIMENT STATION
The total approved budget for the Unexpended Plant Fund of University of Georgia Agricultural Experiment Station pro
vided for expenditures totaling 15273300 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
2571100 12421300 2571100 7923770 44975 00 30
14992400 10494870 44975 30
2809 00
152733 00
152733 00
280844
10775714
56
4497586COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
271
SENIOR COLLEGES
ALBANY STATE COLLEGE ALBANY
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expenditures
totaling 345891800 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
Expenditures exceeded approved budget provisions in both categories of operating costs These improper expenditures to
gether with the actual revenues being 886663 less than anticipated resulted in an overexpenditure in the year ended June 30
1971 of 8129979 If the institutions under the direction of the Board of Regents collectively had overexpended available
funds they would be in violation of constitutional and statutory laws of the State of Georgia
BUDGETED ACTUAL OVER UNDER
1820000 1638918 00 00 1820000 1630051 00 37 00 886663
3458918 00 3450051 37 886663
2604538 854380 00 00 2615569 915781 81 35 1103181 6140135
3458918 00 3531351 81299 16 79 7243316
8129979
UNEXPENDED PLANT FUND
3e otal aPProved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
20288300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows i
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
600000 3700 6000 47 00 06 10 00 06
603700 6047 06 10 06
19684600

20288300
20288300
196846 00
202893 06
202908 64
IL 15 5S
00
1006
2564
1558
Expenditures exceeded approved budget provisions Actual funds available were 1006 more than anticipated and actual
expenditures were 2564 more than approved budget provisions which resulted in expenditures exceeding funds available by 1558
If the institutions under the direction of the Board of Regents collectively had made expenditures in excess of funds available
they would be in violation of constitutional and statutory provisions of the State of Georgia
MiiniwniMrannwiiiiimuHBHBnmHBnm
272
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE SAVANNAH
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi
tures totaling 249031400 Included in the approved budget are provisions for the regular program programs funded by re
stricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1463900 00 1463900 00 00
1026414 00 1016187 52 10226 48
2490314 00 2480087 52 10226 48
1944540 00 1941047 54 3492 46
545774 00 539039 98 6734 02
2490314 00 2480087 52 00 10226 48 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
10319100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
85000 00 8500000 00
18191 00 1818197 9 03
103191 00 5 10318197 9 03
103191 00 10316781 1416 23 14 19
16

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
AUGUSTA COLLEGE AUGUSTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures total
ing 285614900 Included in the approved budget are provisions for the regular program programs funded by Restricted Funds
and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
162600000 123014900 1626000 1261628 00 24 00 3147924
285614900 2887628 24 3147924 2304709 900265
227664300 57950600 2299690 588508 09 65
285614900 2888198 74 3204974
570 50 57050
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 3147924 more than anticipated and actual expenditures were 3204974 more than approved budget provisions
which resulted m expenditures exceeding funds available by 57050
Budget amendments should be filed when additional funds become available so that increased expenditures will not eyrwj
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling 147 473 00
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be bumma
T1Z6Q as tOLXOWS t
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
57250 32023 00 00 00 5725000 3285871 00 83571
89273 9010871 83571
5820000
14747300
14747300
5819984
14830855
12769120
2061735
16
83555
1978180
2061735
mHHBHHHHH

BHmiBHBHRi
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
COLUMBUS COLLEGE COLUMBUS
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures to
taling 299801800 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
s 1500590 1497428 2998018 00 00 00 1500590 1501785 3002375 00 53 53 4357 4357 00 53 S3
2239850 758168 00 00 2224832 777329 3002162 213 62 71 33 20 15017 19161 4144 213 38 71
s 2998018 no 33
20
Excess of Funds Available over Expenditures
Expenditures exceeded budgeted provision in the operating expense category by 1916171 and total expenditures exceed
ed approved budget by 414433 The actual revenues exceeded anticipated revenues by 435753 with the overall result that
funds available in the period were 21320 more than total expenditures
Whenever additional revenues become available budget amendments should be filed providing for the additional expendi
tures Budgets should provide for correct category of expenditures and should not be exceeded in actual operating costs
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling 7495200
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summa
rized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
BUDGETED ACTUAL
17615 00 1761500
51133 00 5114648
68748 00 6876148
OVER
UNDER
00
1348
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
620400
5 7495200
7495200

620430
7496578
5620378
1876200
1874822
1876200

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE FORT VALLEY
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Fort Valley State College provided for expendi
tures totaling 378476900 Included in the approved budget are provisions for the regular program programs funded by re
stricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
funds available
revenues
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED 2291140 1493629 3784769 3005257 779512 3784769 00 00 00 00 00 00 ACTUAL 2291140 1595063 3886203 2913015 1077031 00 35 35 79 75 OVER UNDER
101434 101434 00 35 35
92241 297519 21 75
3990047 103844 54 19 205278 103844 54 19
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for operating expense by 29751915 Actual funds avail
able were 10143435 more than anticipated and actual expenditures were 20527854 more than approved budget provisions which
resulted in expenditures exceeding funds available by 10384419
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of the
State of Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
lson of anticipated funds available and budgeted expenditures to actual funds available and expenditures
20999000 A compar
may be summarized as follows

FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 32500 00 00 00 00 00 00 ACTUAL 3250000 4185539 7435539 17749008 25184547 22825362 2359185 OVER UNDER 00 4185539
32500 4185539
177490 08
209990 209990 4185547 18263 62
2359185
The actual expenditures exceeded approved budget provisions Actual funds available were 4185547 more than antici
pated and actual expenditures were 1826362 more than approved budget provisions which resulted in funds available exceedina
expenditures by 2359185 Budget amendments should be filed when additional funds become available so that increased PmmH
itures will not exceed budget provisions u
rJgamtcatfti liipiHH if fi
276
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
GEORGIA COLLEGE AT MILLEDGEVILLE MILLEDGEVILLE
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College at Milledgeville provided for
expenditures totaling 285467100 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services Actual funds available were
1733819 less than anticipated and actual expenditures were 2463903 less than approved budget provisions which resulted
in funds available exceeding expenditures by 730084
BUDGETED ACTUAL OVER UNDER
1780977 1073694 00 00 1780977 1056355 00 81 17338 00 19
2854671 00 2837332 81 17338 19
2280413 574258 00 00 2294097 535934 48 49 13684 38323 48 51
2854671 00 2830031 97 24639 03
7300 84 7300 84
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College at Milledgeville provided for expenditures to
taling 20152700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
190500 3014 193514 00 00 00 19050000 576393 19626393 00 274993
274993
8013 00 801263 37
201527 00 20427656 274956
201527 00 20132538 20162
295118 295118

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE STATESBORO
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for expendi
tures totaling 758685000 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above summary reflects an overexpenditure in operating expense in the amount of 1229969 The College records re
flected an under expenditure of 636204 It was necessary to adjust College Work Study Matching Funds to operating expense
from personal services in order for this report to be consistent with other units of the University System The College should
have filed budget amendments to effect this change prior to June 30 1971
BUDGETED ACTUAL OVER UNDER
448600000 310085000 4486000 3018453 00 38 82396 00 62
758685000 7504453 38 82396 133768 12299 6
617062900 141622100 6036860 1428520 12 69 88 69
758685000 7465380 81 121469 19
39072 57 39072 57
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
13806800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
70500 00 70500 00 00
67568 00 67580 89 12 89
138068 00 138080 89 12 89
138068 00 121785 16295 33 56 16282 16295 67
56

MaBHHWHgBMDni
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for ex
penditures totaling 310295000 Included in the approved budget are provisions for the regular program programs funded
by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services by 946 Actual funds available were
11040250 less than anticipated and actual expenditures were 11053588 less than approved budget provisions which resulted
in funds available exceeding expenditures by 13338
BUDGETED ACTUAL OVER UNDER
194194000 116101000 1941940 1050607 00 50 110402 00 50
310295000 2992547 50 110402 50
243506000 66789000 2435069 557344 46 66 9 4fi
110545 34
310295000 2992414 12 110535 88
133 8 5 133 38
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures total
ing 4922700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Surplus Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
25000 17993 00 00 25000 17992 42992 00 39 39 00 61
42993 00 61
6234 00 6233 77 23
49227 00 49226 16 84
49227 00 29236 19989 33 83 19 19 99067
98983

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE DAHLONEGA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 175448500 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
OVER
BUDGETED ACTUAL UNDER
1158180 00 115818000 00
596305 00 69725645 10095145
1754485 00 185543645 10095145
1358539 00 138636633 2782733
395946 00 46101607 6507007
1754485 00 184738240 9289740
805405 805405
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 10095145 more than anticipated and actual expenditures were 9289740 more than approved budget provi
sions which resulted in funds available exceeding expenditures by 805405 Budget amendments should be filed when addi
tional funds become available so that increased expenditures will not exceed budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
12490000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
OVER
BUDGETED ACTUAL UNDER
11050000 11050000 00
1440000 1978486 538486
12490000 13028486 538486
12490000 13037071 8585 547071
8585
Capital Outlay
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for capital outlay Actual funds available were 538486
more than anticipated and actual expenditures were 547071 more than approved budget provisions which resulted in expendi
tures exceeding funds available by 8585
Budget amendments should be filed when additional funds become available so thab increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of GeorgiaMMriBi
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE SAVANNAH
EDUCATIONAL AND GENERAL
The total approved budget for Educational and General operations of Savannah State College provided for expenditures to
taling 317226000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and ex
penditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 13737331 more than anticipated and actual expenditures were 15487511 more than approved budget provi
sions which resulted in expenditures exceeding funds available by 1750180
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
16284600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
OVER
BUDGETED ACTUAL UNDER
1718560 00 1718560 00 00
1453700 00 1591073 31 137373 31
3172260 00 3309633 31 137373 31
2362070 00 2475902 12 113832 12
810190 00 851232 99 41042 99
3172260 00 3327135 11 154875 11
17501 80 17501 80
OVER
BUDGETED ACTUAL UNDER
143721 00 14372100 00
19125 00 2127840 215340
s 162846 00 16499940 215340
162846 00 16503224 218624
3284 3284
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for capital outlay Actual funds available were 215340
more than anticipated and actual expenditures were 218624 more than approved budget provisions which resulted in expendi
tures exceeding funds available by 3284
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of Georgia
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
281
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE VALDOSTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 406020400 Included in the approved budget are provisions for the regular program programs funded bv
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
2459920 1600284 00 00 2459920 1540765 00 11 59518 00 89
4060204 00 4000685 11 59518 89
3194538 865666 00 00 3169107 831234 31 68 25430 34431 69 32
4060204 00 4000341 99 59862 01
343 12 5 343 12
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
38543300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
1655000 32213200
33868200 4675100
38543300
38543300
1655000
28214709
OVER
UNDER
00
3998491
29869709
4675143
34544852
34539409
5443
3998491
43
3998448
4003891
HPBnnBniHi
HMMMWHSHKHnQn
MMHHHbshbbh nninnnnBBnnnBHHnHMH
Tgp
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE CARROLLTON
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expenditures
totaling 746963700 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
5 4574520 00 4574520 00 00
2891181 00 2858757 30 3242370
7465701 00 7433277 30 3242370
3936 00 3936 32 32
7469637 00 7437213 62 3242338
5583278 00 5577243 58 603442
1886359 00 1846773 95 3958505
7469637 00 7424017 53 4561947
13196 09 1319609
UNEXPENDED PIANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
8899400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
State Appropriations
Other Revenue Retained
EXPENDITURES
6300000 2599400
8899400
8899400
6300000 2599469
8899469
13302000
iL 4402531
00 69
69
4402600
S 4402531
Capital Outlay
Excess of Funds Available over Expenditures
Actual funds available were 069 more than anticipated and expenditures were 4402600 more than approved budget pro
visions which resulted in expenditures exceeding funds available by 4402531
Accounts payable in the amount of 4404688 not recognized in the audit for the fiscal year ended June 30 1970 were
paid from the Unexpended Plant Fund in the period under review but were not charged to expenditures by the College Provi
sion should have been made in budget amendments for recognition of the revenues and expenditures in the period under review
If these items had been rebudgeted the actual expenditures would not have exceeded the amount budgeted
If the institutions under the direction of the Board of Regents collectively had overexpended available funds they would
be in violation of statutory and constitutional laws of the State of Georgia

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
283
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided
for expenditures totaling 195321900 Included in the approved budget are provisions for the regular program programs fund
ed by restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
1195000 00 1195000 00 00
758219 00 974227 45 216008 45
1953219 00 2169227 45 216008 45
1484529 00 1473165 04 11363 96
468690 00 657006 47 188316 47
1953219 00 2130171 51 176952 51
39055 94 s 39055 94
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for operating expense Actual funds available were
21600845 more than anticipated and actual expenditures were 17695251 more than approved budget provisions which resulted
in funds available exceeding expenditures by 3905594 Budget amendments should be filed when additional funds become avail
able so that increased expenditures will not exceed budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expenditures
totaling 9558500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
OVER
BUDGETED ACTUAL UNDER
12469 00 12469 00 00
10231 00 10229 94 106
22700 00 22698 94 106
72885 00 72885 00 00
95585 00 95583 94 106
95585 00 109237 24 13 65224
SJJ 13653 30 13 65330
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions Actual funds available were 106 less than anticipated
and actual expenditures were 1365224 more than approved budget provisions which resulted in expenditures exceeding funds
available by 1365330
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of funds available they would be in violation of budget and appropriation laws of the State of
Georgia
IBBnHnHBBUHraRBBniHBnaSflB
284
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE ALBANY
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany Junior College provided for expenditures
totaling 122628900 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for both personal services and operating expense Actual
funds available were 5497108 more than anticipated and actual expenditures were 5470510 more than approved budget pro
visions which resulted in funds available exceeding expenditures by 26598
Budget amendments should be filed whenever additional funds become available so that increased expenditures will not
exceed budget provisions
OVER
BUDGETED ACTUAL UNDER
856510 00 85651000 00
369779 00 42475008 5497108
1226289 00 128126008 5497108
971405 00 97949042 808542
254884 00 30150368 4661968
1226289 00 128099410 5470510
26598 26598
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
1580400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
15000 00 1500000 00
804 00 80351 49
15804 00 1580351 49
15804 00 1580351 49
00 00

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE BRUNSWICK
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for expendi
tures totaling 105421300 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
OVER
BUDGETED ACTUAL UNDER
694520 00 69452000 00
356513 00 41411874 5760574
1051033 00 110863874 5760574
3180 00 318000 00
1054213 00 111181874 5760574
773656 00 78557469 1191869
280557 00 32523291 4467591
1054213 00 111080760 5659460
101114 101114
Transfer from Reserves
EXPENDITURES
Personal Services
Operat ing Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 5760574 more than anticipated and actual expenditures were 5659460 more than approved budget provisions
which resulted in funds available exceeding expenditures by 101114 Budget amendments should be filed when additional funds
become available so that increased expenditures will not exceed budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
1182600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
BUDGETED ACTUAL UNDER
450000 732600 4500 5561 00 13 00 176487
1182600 10061 13 176487
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1182600
991027
15086
191573
150
H
H imMtmamahhmmmmHHHHHnnaiHBHHBnHUB8iraH8HHBflHH8HamHi
286
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE MORROW
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 142336700 Included in the approved budget are provisions for the regular program programs funded by
restricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
87688000
54648700
142336700
94901700
47435000
142336700
87688000
54534815
OVER
UNDER
00
113885
142222815
113885
96840082
44412415
1938382
3022585
Excess of Funds Available over Expenditures
141252497
S 970318
1084203
970318
The actual expenditures exceeded approved budget provisions for personal services by 1938382 Actual funds available
were 113885 less than anticipated and actual expenditures were 1082403 less than approved budget provisions which resulted
in funds available exceeding expenditures by 970318 Budget amendments should have been filed so that expenditures would
not have exceeded budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
8550300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
31250 3815 00 00 3125000 381477 00 23
35065 00 3506477 23
50438 00 5043783 17
85503 00 8550260 40
85503 00 8339648 210612 2 2 10652
10612
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE DALTON
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expenditures
totaling 115938000 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for operating expense by 971214 Actual funds available
were 1132202 more than anticipated and actual expenditures were 933440 more than approved budget provisions which re
sulted in funds available exceeding expenditures by 198762 Budget amendments should be filed when additional funds become
available so that increased expenditures will not exceed budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
54200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may
be summarized as follows
OVER
BUDGETED ACTUAL UNDER
730860 00 73086000 00
428520 00 43984202 1132202
1159380 00 117070202 1132202
928802 00 92842426 37774
230578 00 24029014 971214
1159380 00 116871440 933440
198762 198762
FUNDS AVAILABLE
REVENUES
Other Revenue Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
54167
54200
318762
1L
264595 J
33
264562
264595
Expenditures for capital outlay exceeded budgeted provisions by 264562 These expenditures were funded by a reduction
in accounts payable to the Board of Regents however budget amendments were not filed to provide for the expenditures made in
the period
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BBHHanuMrana
288
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE ROME
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expenditures
totaling 81735800 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
695000 122358 00 00 695000 115076 00 98 7281 00 02
817358 9 810076 98 7281 02
474428 342930 00 00 468970 331275 28 70 5457 11654 72 30
817358 00 800245 98 17112 02
9831 00 9831 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
190772800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
10778000
179994800
190772800
190772800
10917911
179994813
190912724
169288531
21624193
OVER
UNDER
139911
13
139924
21484269
21624193

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
289
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE GAINESVILLE
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior College provided for expendi
tures totaling 102661500 Included in the approved budget are provisions for the regular program programs funded by re
stricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 1232326 more than anticipated and actual expenditures were 1315708 more than approved budget provisions
which resulted m expenditures exceeding funds available by 83382
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of Georgia
BUDGETED ACTUAL OVER UNDER
697000 329615 00 00 697000 341938 00 26 12323 00 26
1026615 00 1038938 26 12323 76
804457 222158 00 00 805450 234321 32 76 993 12163 32 76
1026615 00 1039772 833 08 82 13157 833 np
82
UNEXPENDED PLANT FUND
Cn ccIhSnt0tal aPProved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling
5056800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
BUDGETED ACTUAL OVER UNDER
2550000 579300 2550000 604344 00 25044
3129300 3154344 25044
1927500 1927500 00
5056800 5081844 5094620 25044
5056800 37820 12776
H 12776
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions Actual funds available were 25044 more than anticipated
and actual expenditures were 37820 more than approved budget provisions which resulted in expenditures exceeding funds avail
able by 12776
Budget amendments should be filed when additional funds become available so that increased expenditures will not exceed
budget provisions If the institutions under the direction of the Board of Regents of the University System of Georgia col
lectively had made expenditures in excess of funds available they would be in violation of budget and appropriation laws of
the State of Georgia
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290
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE MARIETTA
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Kennesaw Junior College provided for expendi
tures totaling 147119100 Included in the approved budget are provisions for the regular program programs funded by re
stricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
108155000 38964100 108155000 38488635 00 475465
147119100 146643635 475465
119002300 28116800 118171594 28384044 830706 267244
5 147119100 146555638 563462
9 87997 87997
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw Junior College provided for expenditures totaling
2999400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
591400
2408000
2999400
2999400

ACTUAL
713718
2407978
3121696
719638
OVER
UNDER
122318
22
122296
2279762
2402058
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE MACON
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Macon Junior College provided for expenditures
a ling 138849800 Included in the approved budget are provisions for the reqular Droaram nroarams funded hv rcstriort
3s and programs of student aid A comparison of anti
available and expenditures may be summarized as follows
totaling 138849800 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
953510 434988 00 00 953510 429059 00 88 5928 00 12
1388498 00 1382569 RR 5928 1
1010242 378256 00 00 1016504 365928 06 55 6262 12327 06 45
1388498 00 1382432 61 6065 39
137 27 137 27
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services Actual funds available were 5 928 12
less than anticipated and actual expenditures were 606539 less than approved budget provisions which resulted in funds avail
able exceeding expenditures by 13727
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
350 00 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditur
may be summarized as follows
expenditures
FUNDS AVAILABLE
REVENUES
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Adjusted Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
00
35000
35000
35000
1183453
35000
1218453
299130
919323
OVER
UNDER
1183453
00
1183453
264130
919323
The actual expenditures exceeded approved budget provisions Actual funds available were 1183453 more than antici
pated and actual expenditures were 264130 more than approved budget provisions which resulted in funds available exceeding
expenditures by 919323 Budget amendments should be filed when additional funds become available so that increased ex
penditures will not exceed budget provisions increased ex
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COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE COCHRAN
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 192516500 Included in the approved budget are provisions for the regular program programs funded by re
stricted funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
1340660 584505 00 00 1340660 761655 00 19 177150 00 19
1925165 00 2102315 19 177150 19
1526452 398713 00 00 1547315 549743 37 00 20863 151030 37 00
1925165 00 2097058 5256 37 82 171893 5256 7
82
Excess of Funds Available over Expenditures
The actual expenditures exceeded approved budget provisions for personal services and operating expense Actual funds
available were 17715019 more than anticipated and actual expenditures were 17189337 more than approved budget provi
sions which resulted in funds available exceeding expenditures by 525682 Budget amendments should have been filed so that
expenditures would not have exceeded budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of Middle Georgia College provided for expenditures totaling
18875900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendit
may be summarized as follows
expenditures
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
Surplus Rebudgeted
BUDGETED ACTUAL OVER UNDER
81200 97884 00 00 8120000 2443760 00 7344640
179084 00 10563760 7344640
967500
00
967480
10499590

18875900
22030830
18875900
14365465
104995 20 90
31549 30
45104 35
76653 65
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
audit covering fiscal year ended June 30 1970 of Middle Georgia College showed the fund balance of the Unexpended
Plant Fund to be 967480 This balance was made up of 9784459 reserves for specific projects funded from Auxiliary Enter
prise replacement reserves 1627951 reserves for buildings and grounds improvements approved by the Budget Bureau 546 60
reserves for work in progress an overdraft on Morris Gym Air Conditioning Project of 4499590 and an overdraft onoeep Well
Pump and Storage Tank Project of 6000000 The overdraft on the above two projects totaling 104995 90 represents the sur
plus m the fund for fiscal year ended June 30 1969 and was shown in the audit for fiscal year ended June 30 1970 as an
account payable due to the Board of Regents of the University System
In the period under review the Board of Regents received a supplemental appropriation of 72770000 which thev used
to fund the amounts due from the individual institutions The Board of Regents did not allocate the supplemental appropri
ation but instructed the colleges to cancel their account payable on their records increasing the Unexpended Plant Fund balance
This resulted in increasing the surplus by 10499590 available to Middle Georgia College Balance

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE DOUGLAS
EDUCATIONAL AND GENERAL
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of South Georgia College provided for expenditures
totaling 136085400 Included in the approved budget are provisions for the regular program programs funded by restricted
funds and programs of student aid A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
Actual expenditures exceeded budget provisions in both the personal services and operating expense categories Actual
funds available were 6553012 more than anticipated and actual expenditures were 6221458 more than approved budget pro
visions which resulted in funds available exceeding expenditures by 331554 Budget amendments should be filed when addi
tional funds become available so that increased expenditures will not exceed budget provisions
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
4389900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
BUDGETED ACTUAL OVER UNDER
874000 486854 00 00 874000 552384 00 12 00 6553012
1360854 00 1426384 1 6553012
1035424 325430 00 00 1039733 383334 98 60 430998 5790460
1360854 00 1423068 3315 58 54 6221458
331554
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UHDER
State Appropriations
Other Revenue Retained
CARRYOVER FROM PRIOR YEARS
Fund Balance Rebudgeted
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
11
6500000
2262100
4237900
4389900
4389900
6500000
988605
7488605
151997
7640602
4576215
3064387
1L
00
3250705
3250705
3250702
186315
3064387
vIttaEPared tha uets filed did not properly provide for anticipated revenues as the State appropriation was 65 000 00
and the total approved budgeted expenditures were only 4389900 a difference of 2110100 The actual expenditures
approved budget provisions Actual funds available were 3250702 more than anticipated and actual expenditures were 1863 15
more than approved budget provisions which resulted in funds available exceeding expenditures by 3064387
294
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY SAVANNAH
EDUCATIONAL AND GENERAL
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenue Retained
BUDGETED
24100000
00
S 24100000
ACTUAL
24100000
18565876
42665876
OVER
UNDER
00
18565876
18565876
12623752
5657124
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
which resulted in funds available exceeding expenditures by 285000

MHASOOUNIVERSITY OF GEORGIA LIBRARIES
3 ElDfi 05357 332fl