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 3 19 20 22 34 35 42 46 47 48 49 51 53 54 68 72 76 78 80 90 92 98 102 106 116 120 120 121 121 122 122 12 3 12 3 124 125 125 126 126 127 127 128 128 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 jHangQIBflHnBHHHflRBV bjhwmiwwwinawopiiapjgratuiimfmrtt 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 HMnHHnK OBMMBHSOBi nngwinniimwwniwaBHiHwHiBHHHlHR HH 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 aWWWfBBBW rrXti HgpgpIaHHraflflDHBBHBHBInnwraS88Bl 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