Report of the State Auditor of Georgia, year ended June 30, 1972 [June 30, 1972]

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REPORT
OF THE

STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1972
State AuditorHfa
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W44HH 1 II Lll IM HIIll M I
1REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1972
State AuditorSTATE OF GEORGIA
DEPARTMENT OF AUDITS

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To the General Assembly of Georgia
Greetingsi
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
1972
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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 1972
SECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
S
Vll
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 Syste
FUNDS AVAILABLE AND EXPENDITURES
All State Agencies Excluding Units of the University Syste
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
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 by Departments
Analysis of Appropriation Allotments
Analysis of Payments to Counties
Earnings on Federal Lands
STATE FIXED DEBT
Page
3
17
18
20
25
29
32
33
40
46
47
48
49
51
53
54
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
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
ALL STATE SPENDING UNITS
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
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
76
80
84
92
98
100
106
110
114
124
128
128
129
129
130
130
131
131
132
132
133
133
134
134
135
135
136
viii
TABLE OF CONTENTS
SECTION I continued
Page
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS continued
Conservation continued
LaTce Lanier Islands Development Commission 136
Mines Mining and Geology Department of 137
North Georgia Mountains Commission 137
Ocean Science Center for the Atlantic Commission 138
Parks Department of State 138
Soil and Water Conservation Committee State 139
Surface Mined Land Use Board Georgia 139
Corrections State Board of 140
Defense Department of 140
Education
Education Department of 141
Educational Improvement Council Georgia 141
Higher Education Assistance Committee State 142
Higher Education Facilities Commission Georgia 142
Medical Education Board State 143
Public School Employees Retirement System Expense Fund 143
Regents of the University System of Georgia 144
Science and Technology Commission Georgia 145
State Scholarship Commission Georgia 145
Teachers Retirement System Expense Fund 146
Employees Retirement System
Administrative Expense Fund 146
State Employees Assurance Department 147
Executive Department
Budget Bureau 147
Coordinator of Highway Safety Office of the 148
Governors Office 148
Governors Emergency Fund 149
Planning and Community Affairs Bureau of State 149
Family and Children Services Department of 150
General Assembly of Georgia 150
Grants State Aid
To Counties 150
To Municipalities 151
Historical Commission Georgia 151
Industry and Trade Department of 152
Judicial System
Supreme Court 152
Court of Appeals 153
Superior Courts 153
State Library Regular 154
State Library Court Reports 154
Labor Department of
Division of Administration and Inspection 155
Employment Security Agency 155
Law Department of 156
Literature Commission State 157
Mineral Leasing Commission 157
Pardons and Paroles State Board of 158
Personnel Board State Merit System of Personnel Administration 158
Pharmacy Georgia State Board of 159
Probation State Board of 159
Properties Control Commission State 160
Public Health Department of
General Administration 160
Community Health Services and Medical Facilities Construction 161
Environmental Health
Consolidated 161
Program Administration 162
Air Quality 162
Occupational Health 163
Sanitation 163
Water Quality Control Board 164
Health Surveillance and Disease Control
Consolidated 164
Program Administration 165
Battey State Hospital 165
Dental Health 166
Maternal and Child Health 166
Preventable Disease Control 167
Medical Care Administration
Consolidated 167
Program Administration 168
Medical Assistance Program 168
Medical Assistance Crippled Children and Cancer 169
Resource Development and Quality Control 169
Mental Health
Consolidated 170
TABLE OF CONTENTS
SECTION I continued
COMPARISON OP APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS continued
Public Health Department of continued
Mental Health continued
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Northwest Regional Hospital
Retardation Center Georgia
Savannah Regional Hospita1
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
170
171
171
172
172
173
173
174
174
175
175
176
176
177
177
178
178
179
181
181
181
182
182
182
UNIVERSITY SYSTEM
See Section II
PUBLIC CORPORATIONS
Georgia Rural Roads Authority
Georgia Highway Authority
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Correctional Industries Administration
Herty Foundation
Jekyll Island State Park Authority
Stone Mountain Memorial Association
North Georgia Mountains Authority
Lake Lanier Islands Development Authority
Georgia Development Authority
Brunswick Port Authority
Georgia Ports Authority
Georgia Higher Education Assistance Authority
Georgia Higher Education Assistance Corporation
Georgia Seed Development Commission
Groveland Lake Development Authority
Agricultural Commodity Commission for Apples
Agricultural Commodity Commission for Cotton
Agricultural Commodity Commission for Eggs
Agricultural Commodity Commission for Milk
Agricultural Commodity Commission for Peaches
Agricultural Commodity Commission for Peanuts
Agricultural Commodity Commission for Sweet Potatoes
Agricultural Commodity Commission for Tobacco
OTHER UNITS
Georgia Tech Revenue Bonds Trust Account
WGST Georgia Tech Broadcasting Station
Peace Officers Annuity and Benefit Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Ordinaries Retirement Fund of Georgia
Georgia Firemens Pension Fund
Sheriffs Retirement Fund of GeorgiamBmmmgmm
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GENERAL COMMENTS
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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 1972
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1972
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 98 shows that there was a Budget Fund surplus of 951059838 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 46 shows there was a surplus in the Depart
ment of Administrative Services Fiscal Division of 9095009666
The total surplus of all State spending units excluding units of the University System in the amount of 951059838
together with surplus of 9095009666 in the Department of Administrative Services Fiscal Division made a total surplus
of 10046069504 at June 30 1972
A Consolidated Balance Sheet of all funds is presented on page 25 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 190538307525 for the fiscal
year ended June 30 1972 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
1972
120738108328
62212427733
482126378
3897640
190814068
832402010
89877547
5988653821
1971
99742471228
51140156645
930711305
7559663
133187889
883356573
106686744
4751804330
S 190538307525 S 157695934377
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
1972
1971
190538307525 157695934377
Transfers from Reserves Fund Balances and Surplus
Spending Units
Department of Administrative Services
Fiscal Division
Funding and Custody Accounts
REVENUE COLLECTIONS UNFUNDED
PRIOR YEARS SURPLUS FUNDS LAPSED
LOANS TO COUNTIES COLLECTED BY REVENUE
DEPARTMENT TO BE REAPPROPRIATED
14636579616 13903764988
Total Funds Available
57968526 64 113911973 10
204334322 80 252949622 98
191871 10 1213689 38
6785695 05 12990211 15
258054 00 290000 00
2 116953018 29 1844402867 28
GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
OTHER
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
Department of Administrative Services
Fiscal Division
Funding and Custody Accounts
1972
28076423705
17819522089
18297791631
8471033501
108072579899
1971
25622220876
14671353640
17720110468
5360313630
100101149612
180737350825 163475148226
19698815916 15168285838
11259135079
5796852664
30957950995 20965138502
211695301820 184440286728
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 Appro
priations 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 124125 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 1972 amounted to 97651800000
The Attorney General of Georgia has ruled that these bonds
are not direct obligations or debts of the State of Georgia
A comparison of approved budget to total funds available and expenditures by spending units excluding units of the
University System is presented on pages 128182 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 spend
quoted as follows
mg units are
AGRICULTURE DEPARTMENT OF
There was no change in the 307 338 due from former employee Lawrence Z
ended June 30 1959
Zachary brought forward from the fiscal year
AIR TRANSPORTATION STATE DEPARTMENT OF
in the fiscal year ended June 30 1970 the State Department of Air Transportation paid 1500 for membership dues for
Mr Robert Sprayberrys American Express card Included in Mr Sprayberrys travel for the year ended June 30 1970
were charges for Federal tax on airline tickets amounting to 1370 Tax exemption certificates should be filed with air
lines to have Federal tax reimbursed
in the fiscal year under review Mr Sprayberry refunded 1690 for an improper expenditures made in the fiscal
ended June 30 1970
The Department paid 18077 during the
This was an improper expenditure
year ended June 30 1970 for catering services for food to be
year
served on flightsGENERAL COMMENTS
AUDIT FINDINGS continued
ARTS GEORGIA COMMISSION ON THE
The audit report for fiscal year ended June 30 1971 showed accounts receivable for overpayment of travel of 2833
and for overpayment to a vendor of 14550 In the period under review collections were received for both these amounts
The following is quoted from the audit report for fiscal year ended June 30 1971 In examining travel vouchers it
was noted that in some instances copies of hotel or motel bills or receipts for registration fees paid were not attached
to travel expense vouchers In the period under review an examination of travel vouchers showed instances where this
statement still holds true Receipts should be attached to vouchers in support of request for reimbursement where receipts
would be reasonably expected
BANKING AND FINANCE DEPARTMENT OF
During the period under review it was noted that expenditures were made for parking expense which is in violation of
State law This matter was brought to the attention of the Deputy Commissioner Robert Moler for reimbursement to be se
cured The total amount expended for parking in the year amounted to 2560
COMPTROLLER GENERAL
The audit report of the Comptroller General for the year ended June 30 1971 indicated the lack of proper internal
control and the absence of sufficient documents for a proper audit trail in the books and records of the State Revenue
Collections Fund Some improvements were made in the year under review but the lack of proper accounting procedures in
the collecting of revenues and in the issuing of licenses was observed at the time of the audit
Exhibit B of unit report indicates that 1815 was refunded to the Budget Fund for prior years travel expense that
was not allowable under Department regulations The remaining 4385 of the total 6200 travel expense that did not come
within Department regulations in the prior fiscal year was refunded to the Budget Fund on September 1 1972 and recorded
by receipt numbers 130 and 131
In the year under review further violations of Department travel regulations occurred The total amount of the 1972
fiscal year travel violations was 4126 This was refunded to the Budget Fund on September 1 1972 and recorded by re
ceipt number 129
The records kept for the Budget Fund were inadequate as required by the State Auditor in the Accounting Procedures and
Instruction Manual for State Departments and Institutions A complete and accurate general ledger cash receipts journal
and cash disbursements journal were not maintained
The attention of the Comptroller General was called to the need for improved internal control proper accounting pro
cedures and adequate accounting records He indicated that steps would be taken immediately to make improvements in these
areas
CONSERVATION
ALTAMAHA RIVER BASIN COMMISSION
The account receivable due at June 30 1972 from Mr Ray W Whittle was received on October 10 1972
Employees of the Altamaha River Basin Commission were not bonded during the year under review as had been recommended
in the audit report for the fiscal year ended June 30 1971
CONSERVATION
CHATTAHOOCHEE RIVER BASIN COMMISSION FOR THE DEVELOPMENT OF THE
During the examination there were several instances in which travel expenditures were not supported by sufficient
documentation No actual speedometer readings were reported and no paid copies of hotel or motel bills were presented
for review All expenditures of any nature should be properly and sufficiently documentedGENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION continued
FORESTRY COMMISSION GEORGIA
in the year ended June 30 1971 an overpayment of travel expense was made in the amount of 5033 This overpayment
was refunded to the Georgia Forestry Commissions Budget Fund during the period under review
CONSERVATION
GAME AND FISH COMMISSION STATE
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 that an inventory of licenses continue to be made periodically
CONSERVATION
MINES MINING AND GEOLOGY DEPARTMENT OF
Reimbursements of 584 and 150 were received from Mr Samuel M Pickering Jr and Mr W E Marsalis Jr re
spectively for travel expenditures paid in the prior year and disallowed in the audit report for the year ended June 30
1971
During the year under review the Department of Mines Mining and Geology sent Christmas cards to state officials
various Departments of Geology and several mining companies From the information available the cost of producing and
mailing these cards was estimated to be 9680 This estimated cost of 9680 is an improper expenditure of state funds
and should be refunded to the Department of Mines Mining and Geology Budget Fund
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
xn 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 1972
CONSERVATION
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION
The audit report for the year ended June 30 1971 showed 293794 for improper moving expenses of which 2 327 42
was for the moving of Mr Thomas Suddath to Savannah and 61052 was for the moving of Mr Robert Rotan to Savannah During
the period under review Mr Rotan repaid 40000 of his amount leaving a balance of 21052 The total remaining balance
of 253794 should be refunded to the Budget Fund
The audit report for the year ended June 30 1971 also showed 650 paid to Mr Thomas Suddath for parking During
the perrod under review Mr Suddath refunded 650 to the Ocean Science Center
in addition to the two above mentioned exceptions the audit report for the year ended June 30 1971 also mentioned
the following exception
A bus chartered by the Ocean Science Center for the purpose of transportating dignitaries from Savannah to the Ocean
ographic 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 incurred 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
xn the performance of official duties The present rate per mile as provided by Legislative Act is 10 No action concern
ing ths matter was taken during the period under review The Budget Fund should be reused for any amount over the
prescribed 10 per mile
A request by the Ocean Science Center of the Atlantic Commission Regents of the University System of Georgia to
carry over state funds of 10000000 of fiscal year 1972 funds into fiscal year 1973 for the Life Science Building ProjectGENERAL COMMENTS

AUDIT FINDINGS continued
CONSERVATION continued
OCEAN SCIENCE CENTER OF THE ATLANTIC COMMISSION continued
has been approved by the Office of Planning and Budget However because State funds only amounting to 9709165 were
available at June 30 1972 this is the amount that is reserved on the Balance Sheet at June 30 1972
During the period under review it was noted that 9968988 of Federal accounts receivable from the Coastal Plains
Regional Commission for the Extension Center Support Facility Project No 94142302 was used to cover additional costs
for the Marine Resources Extension Center Project No 99800305W Correspondence indicates that a verbal agreement be
tween the Coastal Plains Regional Commission and the Ocean Science Center of the Atlantic Commission approved of this trans
action At the time of this report no official approval from the Coastal Plains Regional Commission has been located If
the Coastal Plains Regional Commission does not approve of this transfer of receivables the Marine Resources Extension
Center Project No 99800305W will be overexpended by 9968988 since no State funds are available to cover these costs
CONSERVATION
PARKS DEPARTMENT OF STATE
The audit report for the fiscal year ended June 30 1971 noted the absence of a performance bond on file as required
by lease agreement with Mr Ellison Dunn at Seminole State Park In the period under review the performance bond was not
furnished by the lessee however on August 4 1972 the lease agreement was amended eliminating this requirement A copy
of this amendment is on file in the office of the State Auditor
Examination of operations of several parks revealed a serious lack of internal control in concession operations
Specific instances indicating lack of internal control have been called to the attention of supervisory personnel of the
Parks and Recreation Division of the Department of Natural Resources with recommendations to remedy the situation Immedi
ate action should be implemented to follow recommendations made to establish adequate internal control
In the period under review there were several instances of burglaries and thefts at various parks Losses incurred
were as follows

Crooked River State Park
Georgia Veterans State Park
High Falls State Park
WillAWay Recreation Area Fort Yargo State Park
14600
158955
600
8278
182433
The above losses are included in Other Operating Expenses shown on Exhibit C page 2 of unit report
CORRECTIONS STATE BOARD OF
PRIOR YEAR FINDINGS
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 1972
During the period under review the State Board of Corrections received 82113 from Mr Lee Roy Curtis former Busi
ness Manager at Ware Correctional Institute as restitution for misappropriation of funds during the year ended June 30
1971 The details of this misappropriation may be found in the audit findings for the fiscal year ended June 30 1971
In the audit reports for the years ended June 30 1970 and June 30 1971 audit findings were made covering a mis
appropriation of funds at Georgia Training and Development Center Buford Georiga During the period under review
2429258 of this misappropriation was recovered from American Casualty Company of Reading Pennsylvania one of the two
sureties insuring faithful performance of the State Board of Corrections employees The remaining amount of misappropria
tion of funds is currently in litigation by the Attorney Generals office
CURRENT YEAR FINDINGS
During the period under review it was noted from the records of the State Board of Corrections that 23171316 of aGENERAL COMMENTS
AUDIT FINDINGS continued
CORRECTIONS STATE BOARD OF continued
CURRENT YEAR FINDINGS continued
prior year appropriation for Georgia Correctional Industries Administration hereinafter referred to as GCIA formerly
Georgia Prison Industries Administration was drawn from the Department of Administrative Services Fiscal Division and
then transferred to GCIA This amount was then paid by GCIA to the Georgia Building Authority Penal on capital outlay
projects for new correctional institutions known as Montgomery Correctional Institute and Walker Correctional Institute
According to information available to the examiner these funds were necessary to complete these two projects The funds
were used specifically to complete a dormitory wing at each of the above named institutions
This report includes adjustments to recognize this 23171316 as capital outlay expenditures for the State Board of
Corrections rather than having these expenditures reflected in the report of GCIA for this same fiscal period This adjust
ment was necessary because the original appropriation for GCIA of 50000000 in the fiscal year 19651966 was to establish
a Prison Industries Revolving Fund to operate the various industries in Reidsville It should be noted that House Bill
No 650 1960 Georgia Laws Page 880 Section 5 as amended by House Bill No 743 1968 Georgia Laws specifically states
The Board of Corrections shall have responsibility for the custodial care of all convicts utilized by the Administration
and nothing in this Act shall be construed to the contrary
Based on the purpose of the original appropriation and the law quoted above this 23171316 could not be expended
by GCIA on behalf of the State Board of Corrections because this amount would not be expended for the operation of indus
tries and would be in conflict with the section of law quoted above as the sole purpose of this expenditure was to complete
institutions to provide for the housing and care of inmates
In the examination of Store Accounts and Inmate Deposit Accounts other than those located at Georgia State Prison and
those maintained for the Inmate Work Release Account tests were made at three correctional institutions to determine the
inadequacy of accounting procedures inventory controls and management of these accounts These tests disclosed differences
in accounting procedures and inadequate controls in some instances It should be noted that a finding was made in the
audit report for the year ended June 30 1971 concerning this same issue
Due to the findings of the tests at these institutions it is recommended that immediate action be taken to install
adequate and uniform procedures for the accounting and operation of these accounts This should be carried out by the
internal audit staff Efforts should be made to update the system and fund management at each institution during the fiscal
year 19721973 and a complete reporting of these funds should be available for examiners at the time of the next audit
EDUCATION
EDUCATION DEPARTMENT OF
A special investigation was made by the Department of Audits concerning the Department of Education Office of
Vocational Rehabilitation Services The results of this investigation revealed that a number of checks drawn by hospitals
doctors medical groups and insurance companies that were due to the Department of Education Office of Vocational Rehabili
tation Services had been endorsed by James R studstill and were not deposited to the Department of Education account This
investigation also revealed a number of equipment purchases for clients that appeared to be irregular andor improper In
the period under review James R studstill refunded 1994799 to the Department of Education as per the special audit
in the period under review it was noted that several salary advances were being made to teachers at the Academy for
the Blind Macon Georgia from a Student Fund This is an improper use of student Funds and should be discontinued
in the fiscal year ended June 30 1972 there were certain school systems which had textbook earnings in excess of
available State appropriation for textbooks A liability was not set up in the audit since State funds were not availableGENERAL COMMENTS

AUDIT FINDINGS continued
EDUCATION continued
MEDICAL EDUCATION BOARD STATE
In the period under review monthly remittances of revenue collections were not made as provided by Code of Georgia
Annotated Section 4042 3
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
report the State Auditor shall call special attention to any illegal improper or unnecessary expenditures all failures
to keep records and vouchers required by the law and all inaccuracies irregularities and shortages and shall file same
for the use of the press of the State
Previous audits have fully reported erroneous and fraudulent certifications and payments by the Glascock County Welfare
Department the Telfair County Department of Family and Children Services and the State Office of the Department of Family
and Children Services therefore these audit findings are not repeated
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
YOUTH DEVELOPMENT CENTERS
The audit report for the fiscal year ended June 30 1971 stated that 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 constructed
Account receivable in the amount of 5000000 due from the Commissioners of Roads and Revenues of Forsyth County has
been provided for on the Balance Sheet
In the period under review the Department received 5000000 from the Forsyth County Commissioners of Roads and
Revenues and transmitted it to the Department of Administrative Services Fiscal Division
HISTORICAL COMMISSION GEORGIA
Improper expenditures made in prior years totaling 30729 were shown in the audit report for the year ended June 30
1971 At June 30 1972 20975 paid to Bruce M King for storage and moving of personal furniture remained open and a
receivable for this amount is shown on the Balance Sheet of this report Reimbursement should be secured immediately from
this individual
INDUSTRY AND TRADE DEPARTMENT OF
Account receivable of 4453 for salary overpayment shown in the audit report for the year ended June 30 1971 was
turned over to the Attorney General for collection In the year under review collection of 4453 was received
JUDICIAL SYSTEM
SUPREME COURT
Inspection of travel vouchers revealed several expenditures which were not supported by proper receipts State re
gulations require that lodging airplane and registration fee expenses should be supported by receipts or copies of
receipts in order to be reimbursed In the future all travel vouchers should be supported by proper receipts
JUDICIAL SYSTEM
COURT OF APPEALS
Inspection of travel vouchers revealed several expenditures which were not supported by proper receipts State
regulations require that lodging airplane and registration fee expenses should be supported by receipts or copies of
receipts in order to be reimbursed In the future all travel vouchers should be supported by proper receiptsGENERAL COMMENTS
AUDIT FINDINGS continued
JUDICIAL SYSTEM continued
COURT OF APPEALS continued
Fidelity bonds of 2500000 each for W Morgan Thomas Clerk of the Court of Appeals and Edna E Bennett Deputy
Clerk expired on January 1 1971 Sound business practices would dictate prompt renewal of bonding to cover performance
of the duties of these employees
JUDICIAL SYSTEM
STATE LIBRARY REGULAR
During the year under review adjustment was made for the salary overpayment to Miss Kerry A Wanek which occurred in
the fiscal year ended June 30 1971
LABOR DEPARTMENT OF
DIVISION OF ADMINISTRATION AND INSPECTION
Grant funds were included in the Budget Fund of the Department of Labor Division of Administration and Inspection
for the operation of the Occupational Safety and Health Act Grants At the request of the Governor on December 30 1971
the responsibilities for this program were transferred to the State Board of Workmens Compensation All grant funds were
returned to the Bureau of State Planning and Community Affairs
LABOR DEPARTMENT OF
EMPLOYMENT SECURITY AGENCY
The Department of Labor Employment Security Agency exceeded the budget for capital outlay in regular operations and
personal services in the Work Incentive Program The Manpower Planning Council budget was incorporated into the regular
operating budget for comparative purposes due tothe fact that the Department of Labor could not satisfactorily segregate
these funds
The Department of Labor Employment Security Agency employs a Federal cost accounting system This system does not
provide the accounting data prescribed by the State Department of Audits and the Department of Labor was unable to convert
the data from the Federal system to meet State requirements of accounting Due to the fact that data could not be satis
factorily converted to the State chart of accounts nor could all expenditures be segregated as budgeted the State Auditor
cannot render an opinion on the Statement of Budget Fund Revenues and Expenditures or the effect this would have on the
Balance Sheet
The Department of Labor Employment Security Agency assisted the Department of Audits in every way possible during
the course of this examination
Steps are now being taken to develop an accounting system that will satisfy both State and Federal requirements
MINERAL LEASING COMMISSION
It is the policy of the Mineral Leasing Commission to retain all State revenue collections until the end of the fiscal
year and to transfer the total accumulated balance to the Department of Administrative Services Fiscal Division after
audit has been made
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 re
gulations 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 audit report for the year ended June 30 1971 an account receivable of 7300 was set up for duplicate payment
made to the John H Harland Company and an account receivable of 119 was set up for overpayments to employees for travel
expenses These receivables were not collected in the year under review Prompt action should be taken to secure refundsGENERAL COMMENTS
11
AUDIT FINDINGS continued
PHARMACY GEORGIA STATE BOARD OF continued
for both amounts Accounts receivable totaling 7419 are reflected on the Balance Sheet at June 30 1972
Advance payments for U S Income Tax withholdings of 280 and for Employees Health Insurance withholdings of 630
have been made from the Private Trust and Agency Funds for certain employees A refund should be obtained or the above
amounts withheld from individuals on whose behalf the payments were made Accounts receivable totaling 910 are reflected
on the Balance Sheet for these payments
PROPERTIES CONTROL COMMISSION STATE
At June 30 1972 the State Properties Control Commission had an expense reimbursement check on hand of 19250 from
the Mineral Leasing Commission This check was never deposited into the State Properties Control Commissions bank account
but was sent directly to the Department of Administrative Services A better procedure would have been for the State
Properties Control Commission to have deposited the expense reimbursement check into its bank account
A major function of the State Properties Control Commission is the leasing of State owned property to private firms
municipalities and individuals When a lease is executed some type of collateral from the lessee is often required to
secure payment A list of these collateral deposits which are held by the Department of Administrative Services is on
file in the State Auditors office
PUBLIC SAFETY DEPARTMENT OF
It was noted during the course of this examination that a 1972 Chrysler Imperial Lebaron was leased from the Rogers
Farmer Metro Chrysler Plymouth Company for 9315 per month for the use of the Governor
During the fiscal year ended June 30 1972 moving expense of 739849 was paid for personnel of the Department of
Public Safety This moving expense is an improper expenditure
PUBLIC SERVICE COMMISSION
The deficit of 604109 as shown in the Financial Condition comments on page 1 of unit report occurred because
4910900 was lapsed from the appropriation as of June 30 1972 This lapse was made by the Office of Planning and Budget
in accordance with Georgia Code Sections 40415 and 40420 which require the Office of Planning and Budget to lapse funds
at the close of the fiscal year if no request for allotment of funds has been made by an agency The Public Service
Commission initiated no such request therefore the funds were lapsed
The Public Service Commission however did not exceed their approved budget in the period under review
In the future the Public Service Commission should initiate requests for allotments as preseribed in Georgia Code
Section 40415 so that no such deficit will occur again
PURCHASES SUPERVISOR OF
In the audit report for the year ended June 30 1971 it was noted that the Supervisor of Purchases collected
1335603 interest on time deposits This 1335603 was not transferred to the Department of Administrative Services
Fiscal Division as of June 30 1972 Act No 1137 Senate Bill No 419 of the General Assembly approved March 20 1972
which provided for State appropriation to finance payment of Workmens Compensation claims did not provide for retention
of interest earned this Act was amended by Senate Bill 582 approved March 23 1972 which provided for retention of
interest earned
REVENUE DEPARTMENT OF
SALES TAX UNIT
Receipt numbers 111757 through 111800 reported missing in the audit report for the year ended June 30 1959 and
receipt numbers 108786 and 108788 through 108800 reported missing in the audit report for the year ended June 30 1958
were still unaccounted for at the close of the present auditGENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF continued
MOTOR FUEL TAX UNIT
Extensive tests and checks of the issuance of decals to motor carriers were made in the period under review Also
checks were made of the bonding and licensing of distributors
The internal control system of the Motor Fuel Tax Unit was reviewed and the system appears to be adequate for the pre
sent needs of this unit
No change was made in this period of the 6961040 due from Jim E Jones former Director of the Motor Fuel Tax Unit
See special report dated April 24 1959 for details covering this item
MOTOR VEHICLE TAX TAG UNIT
During the year under review the Department of Revenue made processing procedural changes which resulted in a loss of
audit trails Because of this loss of audit trails we were unable to trace receipts to specific documents for the later
portion of the year The Department of Revenue has agreed to review their procedures and effect proper internal controls
REVENUE COLLECTIONS GENERAL
All licenses issued by the Department of Revenue for beer wine liquor cigars and cigarettes were checked by the
examiners These licenses were found to be in good order
Revenue stamps for liquor wine beer and cigarettes were counted and the inventory of these stamps were reconciled
with controls
SECRETARY OF STATE
This examination revealed a number of errors in recording revenues and expenditures in the period under review As a
result the books and records were not in balance and did not accurately reflect the financial operations of the Secretary
of State Immediate attention should be given to recommendations made by the State Auditors office to improve the books
and records and to reflect more accurately the financial operations
Examination of the personnel records revealed that much improvement had been made over prior years in maintaining
records of annual leave and sick leave earned and taken by employees
TRANSPORTATION DEPARTMENT OF
FINES AND FORFEITURES RECEIPTS
The Department of Transportation transferred on October 16 1969 their file on an examination of the truck weighing
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
resulted in decisions awarding the Department of Transportation 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 12033774
REIMBURSEMENT BY UTILITY COMPANIES FOR RELOCATING THEIR FACILITIES
The Utility Audit section of the Department of Transportation currently is examining contracts with utility companies
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 Department of Transportation
Correspondence concerning the status of these examination is shown in the Appendix of unit reportGENERAL COMMENTS 13
AUDIT FINDINGS continued
WORKMENS COMPENSATION STATE BOARD OF
Effective January 1 1972 the Governor of Georgia designated the State Board of Workmens Compensation as the official
State Agency to administer the program of Occupational Safety and Health Prior to January 1 1972 the State Department of
Labor had the responsibility of handling this program The actual transfer of funds from the State Department of Labor to
the State Board of Workmens Compensation was made through the Bureau of state Planning and Community Affairs as of
January 15 1972 Revenues and expenditures of this program for the period of January 15 1972 through June 30 1972 are
reflected in unit report

I15
STATISTICSSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1972
17

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
Agriculture and Natural Resources
Development Other
Highways
Total Grants from Counties and Cities
Donations for Operations
Agricultural and Natural Resources
Development Other
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
3462
824
47
6865
16
328824
210910
31146
30029
4775
66409
437781
34079
1284
2387
35646
1053
3140
258
4320
3707
302
105
09105
74227
27277
72050
45843
10737
61500
38060
11593
91020
35497
91876
28608
67238
85684
71316
05775
57600
94133
92457
56633
41361
38738
120738108328
11075338593
13524067095
21083922802
12751857743
3777241500
62212427733
3 962 859 027 236 00 78
4 821 263 78
38 976 40
1 639 268 672 467 94 74
1 908 140 68
5 8 324 020 10
898 775 47
852103259
760891642
391049533
130488842
1391691993
1234881125
479807711
571759472
175980244
5988653821
SI90538307525
PERCENTAGE
TO TOTAL
18
04
00
36
00
1726
1107
163
158
25
349
2298
179
07
13
187
05
16
01
23
19
02
01
PER
CAPITA
05
20
25
00
09
01
45
40
20
07
73
65
25
30
09
314
10000
6337
581
710
1107
669
198
3265
10
44
05
75
18
01
150
00
7165
4595
679
654
104
1447
9539
742
28
52
777
23
68
06
94
81
07
02
26307
2413
2947
4594
2778
823
21
84
105
01
36
06
42
181
19
186
166
85
28
303
269
105
125
38
1305
41515
Note 1970 Population 458957518
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1972
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
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
Carryover from Prior Years
Transfers from Reserves and Surplus
Totals
PERCENTAGE PER
TO TOTAL CAPITA TOTAL
2969 12325 56565616469
998 4144 19019567809
1598 6636 30458102503
1516 6296 28894243943
1516 6293 28884466309
266 1104 5065384689
206 856 3928018871
103 427 1959911420
36 149 686066556
175 725 3327024666
331 1374 6306808985
01 04 19187110
591
2453
11259135079
1263 5796852664
41515 190538307525
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1972
STATE
APPROPRIATION
FROM TAXES
FEES ETC
43774501221
18129742571
17605248719
7379670946
14828524100
2820701329
3343501598
1783936700
690943550
1582056970
4587609657
GRANTS FROM GRANTS
U S FROM COUNTIES
GOVERNMENT CITIES
12896146895 00
627920200 00
11075338593 385923678
21101336211 00
12751857743 00
1698585977 00
430046884 96202700
166418228 00
00 00
3150648 00
1461626354 00
AGENCY
EARNINGS
167453409
281092872
1391591513
474540882
1465664879
564618528
94875162
10846254
6204994
00
309076334
OTHER
AGENCY
REVENUE
272485056
19187834
00
61304096
161580413
18521145
36607473
1289762
11081988
70813778
1812630826
51503360
19187110
11259135079
5796852664
S116526437361 S 62212427733 482126378 4765964827 655135122620
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1972
OBJECT
BUDGET FUND
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
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Grants to Counties cities and Civil Divisions
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
Authority Lease Rentals
24564679590
1058957427
1859985026
591680632
1121030
28076423705
8503
5764
9276
34463
4910
3448
4120
3133
7232
415
366
16218
155
6852
2265
6621
3242
333
37086
23783
38582
46952
43603
70279
40757
35548
24761
15261
38634
68743
55673
39454
71362
35391
41734
34569
92597
97811
42077
88301
17819522089
18297791631
8471033501
PERCENTAGE
TO TOTAL
1289
PER
CAPITA
56
98
31
00
1474
44
30
49
181
26
18
21
16
38
02
02
85
01
36
12
35
17
02
195
125
935
4308995 00
638106 00
2102727 00
730319 00
13200940 01
50728999 03
21351 00
3437 00
259134 00
1139670 00
1863401303 98
29343154 01
25860 00
16317528943 856
14358693 01
960
445
5 352
31
05
29
00
6117
185
126
202
751
107
75
90
68
158
09
08
354
04
149
49
144
71
07
808
518
3883
01
00
01
00
03
11
00
00
00
00
406
06
00
3556
03
3987
1846STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 197 2
21
OBJECT continued
BUDGET FUND continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
16142251
28200
113500
361705
PERCENTAGE
TO TOTAL
01
00
00
00
PER
CAPITA
04
00
00
00
16645656
01
04
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
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
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Expenditures and Allotments
Spending Units
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
State Revenue Collections Unfunded
Prior Years Surplus Funds Lapsed
Loans to Counties Collected by Revenue Department
Remitted to Department of Administrative Services
Fiscal Division to be Reappropriated
2640259
55935216
181835
75074680
1700
59424363
34814378867
159553523
72270458120
2502100
615641430
142150
108072579899
180737350825
14636579616
5796852664
19698815916
11259135079
19187110
678569505
25805400
S 190538307525
00
03
00
04
00
03
1827
08
3793
00
32
00
5671
9485
768
304
1034
591
01
36
01

lL
01
12
00
16
00
13
7585
35
15746
01
134
00
23547
39 380
3189
1263
4292
2453
04
148
06
41515
Includes Assessments and Collection Allowances
to Outside Agencies in the amount of 1812630826
Note 1970 Population 458957523

CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
CONSOLIDATED BALANCE SHEET
25
OF

ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1972
CURRENT ASSETS
Cash in Banks on Hand and Time Deposits
Spending Units and Department of Administrative Services
Fiscal Division Funding and Custody Accounts
State Revenue Collections Fund
Public Trust Funds
Private Trust and Agency Funds
Accounts Receivable
Spending Units
Budget Fund Less Undrawn Allotments
Public Trust Funds
Total Current Assets
OTHER ASSETS
Spending Units
Budget Fund
INVESTMENTS
Public Trust Funds
33961613645
54281095
38409768213
981309048 73406972001
27259824132
37336676
27297160808
100704132809
1822323925
86540756146
Total Assets
189067212880
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILITIES
Spending Units
Budget Fund
Public Trust Funds
Total Current Liabilities
RESERVES AND FUND BALANCES
Spending Units Budget Fund
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
State Revenue Collections Unfunded
Public Trust Funds
Private Trust and Agency Funds
Total Reserves and Fund Balances
29365739137
95934673
21467827648
2164125413
54281095
124891926362
981309048
29461673810
149559469566
SURPLUS
Balance July 1 1971
Increase in Year
Balance June 30 1972
4258481170
5787588334
10046069504
Total Liabilities Reserves Fund Balances and Surplus
189067212880
Note The above Balance Sheet does not include Fixed Assets
See note to Balance Sheet Public Trust Fundsggggg

27
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 197 2
Ml II I1IIUIII WHII
miiMi FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1972
29
FUNDS AVAILABLE

REVENUES
Transfers into Department of Administrative Services Fiscal Division
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
CARRYOVER PRIOR YEARS
Transfers from Reserves Fund Balances and Surplus
Spending Units
Department of Administrative Services Fiscal Division
REVENUE COLLECTIONS UNFUNDED
Add Held by Collecting Units at July 1
Deduct Held by Collecting Units at June 30
PRIOR YEARS SURPLUS FUNDS LAPSED
LOANS TO COUNTIES COLLECTED BY REVENUE DEPARTMENT
REMITTED TO DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
121284344871
54281095
73468205 19187110
69273149764
190538307525
14636579616
5796852664
73468205
54281095
20433432280
19187110
678569505
25805400
211695301820
28076423705
17819522089
18297791631
8471033501
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES AND ALLOTMENTS
Spending Units
Department of Administrative Services Fiscal Division
19698815916
11259135079
108072579899
180737350825
30957950995

211695301820
32
SUMMARY OF STATE REVENUE RECEIPTS
1972
1971
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
I 3 462 091 05 3 282 196 67
824 742 27 1 006 866 28
47 272 77 41 613 78
6 865 720 50 4 341 924 33
16 458 43 11 217 66
328 824 107 37 265 040 785 80
210 910 615 00 167 190 705 7r
31 146 380 60 29 724 110 46
30 029 115 93 28 876 894 88
4 775 910 20 4 271 238 58
66 409 354 97 50 076 061 29
437 781 918 76 371 921 436 04
34 079 286 08 24 008 225 77
1 284 672 38 1 118 183 12
2 387 856 84 1 89 2 445 80
35 646 713 16 33 260 728 22
1 053 057 75 888 905 50
3 140 576 00 2 797 461 07
258 941 33 195 461 25
4 320 924 57 3 388 558 92
3 707 566 33 3 671 036 92
302 413 61 303 991 91
105 387 38 114 662 28
1207 381 083 28 997 424 712 28
110 753 385 93 87 707 581 61
135 240 670 95 123 433 162 16
210 839 228 02 173 659 127 08
127 518 577 43 105 637 206 76
37 772 415 00 20 964 488 84
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
62212427733
00
96202700
385923678
482126378
00
00
00
3897640
3897640
163967294
26846774
190814068
832402010
89877547
51140156645
707540377
97512700
125658228
930711305
3700000
52417
316676
3490570
7559663
111660306
21527583
133187889
883356573
106686744
8 521 032 59 4 983 142 65
7 608 916 42 7 044 842 64
3 910 495 33 4 182 945 SO
1 304 888 42 1 068 001 34
13 916 919 93 12 770 406 21
12 348 811 25 9 629 325 34
4 798 077 11 4 553 603 44
5 717 594 72 1 576 754 55
1 759 802 44 1 709 021 33
5988653821
190538307525
4751804330
S95934377DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1972
General Property 1971 Levy and 1972 Auto
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
308465342
12611926 14905347 162900 336145515 82474227 1921573 420541315
i 9458410
38770 304110 262300 10063590 62100 10125690
2596593 147011 2743604
690283810 3711760 686572050 1645843
Income Tax
Corporations
Returns Additional Tax
Refunds
Individuals
Returns Additional Tax
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 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
Sales Industrial Loan Company Tax
Business License Alcoholic Beverages
Distillers
Retailers
Wholesalers
Interest and Penalties
Interest and Penalties
9642594107
749736430
4299542278
45087104
3426624298
98259246
21194506385
4984292043
8892857677
23989553060
3004282639
1371046
470146153
620197
8065064
6444716849
44158
196262806
42460835821
55524152
138902225
1233977982
2074000
20270000
4153000
32882410737
S 212 14947305
1 55404160
27494572
1 38907737
188852
1 08159582
4539222 21091061500 3114638060
Business License
Retailers
Wholesalers
Beer
19510000
3500000
3002911593
477591020
6640935497
43778191876
3407928608
128467238
26497000
23010000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1972
TAXES continued
Business License Wine
Retailers
Wholesalers
Business License Commercial
Fishing Canning
Fish Dealers
Business License Miscellaneous Game and Fish
Business License Alligator Farming
Business License Insurance Companies
Business License Spear Fishing
Business License Fur Trappers Dealers
Business License Quail Breeders
Business License Insurance Agents Adjusters
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
Business License For Funeral Homes
2166500
1600000
6871225
680000
3766500
7551225
353250
100000
27984509
15750
212300
235000
65297100
44033250
1712300
1150000
238000
33990000
2300000
225000
114500
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 Special Permits Game and Fish
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
Received from Counties
Water Quality Control Board
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Aging State Commission on
Agriculture Department of
Arts Georgia Commission on the
Comptroller General
Corrections State Board of
Defense Department of
Education Department of for Elementary and Secondary
Act of 1965
for Education Professions
3394212159
22664457
147794700
89977600
15328175
392290566
27790775
IzL
Education Department of
Development Act
Education Department of
Act
Education
Education
Education
Education
Education
Education
Department of
Department of
Department of
Department of
Department of
Department of
Handicapped Training
Education Department of
Education Department of
Opportunity
Education Department of
Education Department of
Education Georgia Educational Improvement Council
for National Defense Education
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 Office of Economic
for Vocational Rehabilitation
Other
372075480
1318847
423176
8263200
21007785
547200
3564671316
105305775
25894133
314057600
12011116
420081341
370756633
10538738
30241361
120738108328
40894755
97717878
11116452
2507609
137 329 307
21176271
4667146403
35806214
176380040
3397384361
2085234218
5188723
121244667
45217161
12497156
5470869
182482048
2043567646
117802183
1450413DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1972
35
GRANTS FROM U S GOVERNMENT continued
Education Georgia Higher Education Facilities Commission
Education Georgia Science and Technology Commission
Education Georgia State Scholarship Commission
Education Regents of the University System of Georgia
Executive Department Bureau of State Planning and Community Affairs
Executive Department Governors Office
Executive Department Office of the Coordinator of Highway Safety
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
Historical Commission Georgia
Industry and Trade Department of
Labor Department of Division of Administration and
Inspection
Labor Department of Employment Security Agency
Ocean Science Center of the Atlantic Commission
Pardons and Paroles State Board of
Parks Department of State
Personnel Board State
Probation State Board of
Public Health Department of
Public Health Department of
Public Health Department of
for Childrens Bureau
for Public Health Services
for Social Rehabilitation Services and other
Public Health Department of for Atlanta Regional Hospital
Public Health Department of for Augusta Regional Hospital
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
Public Health Department of for Gracewood State School and Hospital
Public Health Department of for Medical Assistance Program
ublic Health Department of for Medical Facilities Construction
for Savannah Regional Hospital
for Southwestern State Hospital
for Water Quality Control
Public Health
Public Health
Public Health
Public Safety
Public Service
Purchases Supervisor of
Revenue Department of
Transportation Department of
Department of
Department of
Department of
Department of
Commission
Transportation Department of
Transportation Department of
Transportation Department of
Transportation Department of
Transportation Department of
Transportation Department of
Veterans Service Department of
Workmens Compensation State Board of
for Primary Roads
for Secondary Roads
for Planning Survey
for Urban Highways
for Interstate Highways
for Appalachian Highway
Other

Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Mines Mining and Geology Department of
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Arts Georgia Commission on the
Parks Department of State
Planning and Community Affairs Bureau of State
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Air Rights Whitehall to Spring
Calhoun BPOE
Chattanooga Property
Easements and Sundry Rents
Jamestown Shopping Center
Mansion Leases Inc
Rome Farmers Market
Southern Railroad
TVA
Underground Atlanta Inc
10202274
3061104
24188600
589743015
1349166619
1441377
18824289
18592360665
1523545103
3335000
119114232
119847374
1453872
24385583
4434674
2373686342
66000000
1923862
24032400
4079000
35787705
17042980
642980049
177566774
1966255
2156384
171411
10769465
13363044
5070521
31342690
10595289888
1215314530
831467
1463181
36871926
145241957
2359248
2216680
1896844
1115949289
1141500041
242729100
237221862
7018423384
853937700
465577217
117875795
17413409
62212427733
95725200
477500
385923678
482126378
500000
25000
3372640
3897640
3750000
50000
9974869
1222397
5000000
3987500
357500
690004
600000
111050436
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 2
RENTS ON INVESTMENT PROPERTIES continued
Western and Atlantic Railroad Property
Western and Atlantic Railroad Calhoun
Total Rents on Investment Properties
INTEREST EARNED
Administrative Services Department of
Interest Earned
Dividends on Railroad and Telegraph Stocks
Education Department of
Medical Education Board State
Pardons and Paroles State Board of
Personnel Board State
Purchases Supervisor of
Real Estate Investment Board Georgia
Transportation Department of
Ty Cobb Baseball Memorial Commission
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Education Department of
Employees Retirement System
State Employees Assurance Department
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENT SERVICES
Administrative Services Department of
Aging State Commission on
Air Transportation Department of
Banking and Finance Department of
Comptroller General
Computer Service Center State
Employees Retirement System Accumulated Deposits Social
Security Trust Fund
Employees Retirement System Other
Executive Department Bureau of State Planning and Community Affairs
Family and children Services Department of Benefits and
Administrative Funds
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
Properties Control Commission State
Purchases Supervisor of
Real Estate Investment Board Georgia
Revenue Department of
Secretary of State
Treasury State
Total Earnings General Government Services
EARNINGS PROTECTION SERVICES
Bar Examination Fees
Building Safety Fire Prevention Fees
Cemetery Fees
Deeds and Charters
Election Qualifying Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Industrial Loan Companies Regulatory Fees
Notary Public Fees
Lobbying Fees
Polygraph Fees
Assessments on Insurers for Workmens Compensation Board
Corporation Registration Fees
B and L Association Filing Examining Fees
Charter Issuing Fees
Securities Issuers Dealers Agents Fees
Architects Examining Fees
163967294
104000
190814068
410722793
242530
410965323
2460087
6589 268
69225
7974080
3176069
75460
400519749
196249
376500
832402010
879230
31581650
5500000
49330014
2586653
89877547
30461112
139 323
10282750
72519
1355382
141435248
244700000
21250000
23538841
627408
20600
5895473
6204994
149407671
1177365
78542161
2250000
47518802
1479313
79035726
6683571
25000
852103259
4648500
26631500
315000
932610
80000
63166299
1424318
285050
526700
4319700
303960
479500
77042480
37432180
72500
37672460
44289268
4013000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 2
37
EARNINGS PROTECTION SERVICES continued
Landscape Architects Examining Pees
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 and Service Suit 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
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 Theraphy Examining Fees
Public Health Department of Administration
Public Health Crippled Children
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
Water Treatment 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
Transportation Department of Sales Rents and
Miscellaneous Participation

EARNINGS HOSPITAL SERVICES
Family and Children Services Department of
Public Health Atlanta Regional Hospital
Public Health Augusta Regional Hospital
Public Health Battey State Hospital
Public Health Central State Hospital
Factory for the Blind
655400
4432508
7159100
739000
36027785
7 3948950
89437906
2999039
553584
71251322
2749878
5908000
899300
236000
7609710
52025535
623600
760891642
220 641 00
7 215 00
26 625 00
161 238 95
55 131 00
3 270 00
5 430 00
64 715 35
39 506 00
28 657 60
155 946 00
118 157 00
16 790 00
15 730 00
2 39 00
4 037 00
46 568 00
4 860 00
251 928 43
172 503 23
1557 888 73
457 486 69
431 913 24
16 117 00
4 915 00
22 531 11
544 00
19 911 00
391049533
3275335
320000
20639969
343750
7854664
158445
1145073
1479500
59329900
8079706
25582500
2280000
130488842
1391691993
214257486
51386229
32277817
84812175
517700184
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1972
EARNINGS HOSPITAL SERVICES continued
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
EARNINGS EDUCATIONAL SERVICES
Librarians Examining Fees
Education State Department of
Georgia State Scholarship Commission
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
Total Earnings Recreational Services
269124287
22608879
42714068
1234881125
43250555
68373080
7140944
452994893
571759472
11500
166574179
17379950
280705200
15136882
479807711
19559093
156316651
104500
175980244
Total State Revenue Receipts
190538307525DISTRIBUTION OF STATE REVENUE RECEIPTS
iMHIMMfl

40
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
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
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
Employees Retirement System
Administrative Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Coordinator of Highway Safety Office of the
Governors Emergency Fund
Governors Office
Planning and Community Affairs Bureau of State
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
Historical Commission Georgia
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
State Library Regular
State Library Court Reports
Labor Department of
Division of Administration
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
General Administration
Community Health Services and Medical
Facilities Construction
and Inspection
383 648 00
476 309 78
12 323 209 50
304 311 00
215 443 52
1 536 077 00
827 686 00
3 734 389 50
1 780 241 09
1 802 350 48
43 790 00
5 920 00
546 102 50
9 232 073 32
7 195 020 76
92 000 00
190 000 00
980 580 00
838 950 00
429 800 00
1 320 316 11
7 679 692 51
459 250 00
148 608 00
19 588 069 33
1 269 824 55
568 314 345 98
133 338 55
814 337 00
102 022 74
255 088 50
2 438 717 00
187 616 489 15
124 028 04
1 408 921 72
49330014
55418303
5500000
54050056
28707071
48542160
67261377
1615853000
25297279257
2496974
214257486
2755719289
514000000
1191701303
1351700000
59153872
551949183
68289200
74655900
417590900
10464350
3200000
42671809
2565867413
122948194
1640000
200000
131817364
90595241
23236600
237562248
12014124
573531233
2386267726SUMARY OF STATE REVENUE DISTRIBUTION
41
DISTRIBUTION FOR OPERATIONS continued
Public Health Department of continued
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Northwest Regional Hospital
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Ty Cobb Memorial Commission
Veterans Service Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Air Transportation State Department of
Banking and Finance Department of
Comptroller General
Conservation
Game and Fish Commission state
Parks Department of State
Corrections State Board of
Education
Education Department of
Medical Education Board State
State Scholarship Commission Georgia
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 Department of
General Administration
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
Transportation Department of
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
1972
7921200
63692855
57532194
94998094
98857526
4567100
3 62390764
16300600
77576915
3 86580820
30632683
149 95925461
3 86254290
74185789
56158800
6 23582884
4 54402601
40 14860549
11 95956134
7 33028513
85350000
10 11506145
4 04626146
6 01206749
68602200
18 34218727
82829448
1 20415716
1554773
11560600
32 81035615
3 92835690
295 26401200
13812800
196249
4 27081217
19935593
94445675
1857 99587125
828000
1980
44500
343096
10605
654889
3089358
10340754
2777050
479205
2015
420000
1079295
424108
110725
717965
74096
1995150
9306994
6452533
23560545
19368687
19187110
694417
5013774
532031
263317
HgmgHT
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS continued
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Chattahoochee River Basin Georgia Commission for
the Development of the
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Mines Mining and Gology Department of
Ocean Science Center of the Atlantic Commission
Parks Department of State
Surface Mines Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Assistance Committee Georgia
Medical Education Board State
Regents of the University System of Georgia
Sicence and Technology Commission Georgia
State Scholarship Commission Georgia
Technical Services Program Georgia
Executive Department
Budget Bureau
Coordinator of Highway Safety Office of the
Governors Office
Planning and Community Affairs Bureau of State
Family and Children Services Department of
Benefits and Administrative Funds
Confederate Soldiers Home
Youth Development Centers
Historical Commission Georgia
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
State Library Regular
State Library Court Reports
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 Department of
General Administration
Health Surveillance and Disease Control
Battey State Hospital
Medical Care Administration
Medical Assistance Program
Mental Health
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Treasury State Administration Account
Veterans Service Department of
Workmens Compensation State Board of
Total Distribution of Prior Years Surplus Funds
Lapsed by Spending Units
10075121
183053
1682877
633
543
632199
8508155
359222
619495
21383261
47191
4007986
1289762
72188762
592588
229800
2201
14971046
406309
1759622
1522562
1421196
571751
1414126
3551300
54166746
676499
5571443
590502
3275311
452238
2123954
116795
3631217
3254672
493808
1264407
1503112
105
43000
3631717
607883
5309999
660242
38802138
21311921
218998
19564235
15266307
34874059
169583
672718
15921944
3939175
10231452
574310
309 3419
11261539
130747
44166939
11849873
25754
5138404
58040
lz
678569505SUMMARY OF STATE REVENUE DISTRIBUTION
43
1972
Loans to Counties Collected by Revenue Department
Remitted to Department of Administrative Services
to be Reappropriated
Distribution Totals
Fiscal Division

25805400
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
Carryover from Prior Years
Transfers from Reserves and Surplus
11259135079
5796852664
185076025110
5462282415
S 190538307525plipm ww
fjgg
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1972
46
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1972
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments
Private Trust Funds
Advance Rightofway Fund
Bureau of Safety Responsibility
Federal Grant Civil Defense Funds
Land Registration Assurance Fund
MARTA Sales Tax Collections
Payroll withholdings
U S Income Tax
State Income Tax
Social Security
Superior Court Judges Retirement Fund
Solicitors General Retirement Fund
9095009666
2164125413
12517916389
9108747
9227461
492070
1423366
325466989
5528438
1072463
3287637
59801452
17560238
23777051468
432968861
Total Assets
242r10020329
LIABILITIES RESERVES FUND BALANCE AND SURPLUS
CURRENT LIABILITIES
Undrawn Allotments
In Department of Administrative Services
Fiscal Division
RESERVES AND FUND BALANCE
For Working Reserve
For Private Trust Funds
SURPLUS
Balance July 1 1971
Increase in Year
125179163
2164125413
432968861 2597094274
3632727251
5462282415 9095009666
Total Liabilities Reserves Fund Balance and Surplus
S 24210020329DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1972
SURPLUS JULY 1 1971
Per Audit Report
ADD
Excess of Funds Available over Allotments
3632727251
11259135079
DEDUCT
1971 Surplus Carried Over
Credited to working Reserve Fund
SURPLUS JUNE 30 1972 To Balance Sheet
3632727251
2164125413
14891862330
5796852664
9095009666

48
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1972
FUNDS AVAILABLE
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units Net
CARRYOVER FROM PRIOR YEARS
Prior Year Surplus CarryOver
Transfer from Working Reserve
3632727251
2164125413
121284344871
5796852664
S 127081197535
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
for Fiscal Year Ended June 30 1972
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 1972
Less Prior Year Surplus Funds Lapsed
Loans to Counties for Tax Reevaluation
Collected by Revenue Department
Remitted to Department of Administrative
Services Fiscal Division to be
Reappropriated
Net Allotments to Spending Units
Excess of Funds Available over Allotments
117554295106
1053663145
116500631961
25805400
678569505
25805400
116526437361
704374905
115822062456
11259135079
S 127081197535DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS

INTRODUCTION
Senate Bill 499 of the 1972 General Assembly of Georgia provided for the transfer of the custody of State funds with
the exception of the State Sinking Fund from the State Treasury Department to the Fiscal Division of the Department of
Administrative Services effective April 6 1972
An audit report of the State Treasury Treasury Funding and Custody Accounts for the period July 1 1971 to April 6
1972 is on file in the State Auditors office
Reference to the Department of Administrative Services Fiscal Division in this report means State Treasury from
July 1 1971 to April 6 1972
GENERAL FUND
This report covers all State revenue collections paid into the General Fund of the Department of Administrative
Services Fiscal Division revenue refunds paid out and transfers to the various State agencies for operating costs in
the fiscal year ended June 30 1972
PRIVATE TRUST FUNDS
Payroll withholdings are Private Trust Funds The other accounts reported under this heading are treated as Private
Trust Funds because spending and accounting controls are vested in other units or authorities with the Fiscal Division
acting as banker and custodian
OTHER FUNDS HANDLED BY THE FISCAL DIVISION
Reported in separate audit reports are
State 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 Fiscal Division 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 Fiscal Division by the various revenue collecting units of the State in the year ended
June 30 1972 amounted to 121284344871
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1972 1971 1970
Revenue Receipts SI21284344871 SI00194028926 S 95151465583
ALLOTMENTS TO SPENDING UNITS
Revenue receipts of 121284344871 were remitted to the Fiscal Division during the year ended June 30 1972 and
net allotments to spending units were 115822062456 leaving an excess of revenues over net allotments of 5462282415
This increased the surplus of 3632727251 at June 30 1971 to 9095009666 at June 30 1972
The General Fund cash balance remaining in the Fiscal Division on June 30 1972 was 23777051468 and is divided
as follows 9095009666 will be available for allotment as appropriated for the next fiscal year ending June 30 1973
2164125413 is held as a Working Reserve Fund and 12517916389 is undrawn budget allotments
The Working Reserve Fund of 2164125413 was established in 1942 to meet within month cash requirements
The 115822062456 net allotted to the various spending units in the fiscal year ended June 30 1972 compares with
105788373572 allotted for the previous fiscal year ended June 30 1971 and 91839701363 allotted two years ago
50
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the fiscal
year ended June 30 1972 were 420261635 and consisted of 242530 dividends on stocks 800 extradition fee
1587625 bond custody fees 410722793 interest earned on funds on time deposits 529039 public property condem
nation 60985 telephone commissions 519163 unclaimed security deposits 6595000 U S Postal Savings and 3700
from use of public land
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1972 amounted to 432968861 and consisted of 9108747 Advance Rightofway
Fund 9227461 Bureau of Safety Responsibility 492070 Civil Defense Funds 1423366 Land Registration Assurance
Fund 325466989 MARTA Sales Tax Collections 5528438 U S Income Tax 1072463 State Income Tax 3287637 Social
Security 59801452 Superior Court Judges Retirement Fund and 17560238 Solicitors General Retirement FundDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
PRIVATE TRUST FUNDS FISCAL DIVISION HANDLED AS CUSTODIAN
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1972
51
BALANCE
JULY 1 1971
CASH RECEIPTS
IN PERIOD
DISBURSEMENTS
IN PERIOD
BALANCE
JUNE 30 1972
Advance Rightofway Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Federal Grants for
Department of Education
Vocational Education Funds
Vocational Rehabilitation Funds
OASI Disability Determination Unit
National Flood Control Fund
National Forest Reserve Fund
Civil Defense Funds
Land Registration Assurance Fund
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
Department of Revenue
June 30 1972 Balance
Payroll Withholdings
U S Income Tax
State Income Tax
Social Security
Superior Court Judges Retirement Fund
Solicitors General Retirement Fund
11047058
29323503
143582
1411657
00
7474851
1404483
4663095
62372895
22650728
19791154
6045729
670578
1428515520
1681368766
174340994
10164649
33187619
4554987
11709
598729867
85438637
15928701
13015421
10438574
2404190
21729465
26141771
814160
1428515520
1681368766
174340994
10164649
33187619
4062917
257405706
15857172
87385050
16260721
14390879
13010017
7494680
9108747
9227461
492070
1423366
325466989
5528438
1072463
3287637
59801452
17560238
S 140491852 4084607095 3792130086 5 432968861DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1972
53
COLLECTING UNIT
Administrative Services Department of
Agriculture Department of
Air Transportation Department of
Banking and Finance 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
Education
Education Department of
Medical Education Board State
State Scholarship Commission Georgia
Employees Retirement System
Highway Department of Georgia State
Industry and Trade Department of
Judicial System
Court of Appeals
Supreme Court
State Library
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Mineral Leasing Commission Georgia
Pardons and Paroles State Board of
Pharmacy State Board of
Properties Control Commission State
Public Health Department of
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
Workmens Compensation State Board of
441540715
2500
13105
2280000
5549445
11385396
14215228
2814171
7248582
1177365
2720000
11618033
420261635
94881195
9454750
92736444
3692536087
443836320
7795833
31150069
244700000
493645836
20600
11240118
14338033
720965
69 225
110725
193064068
18672273
518975406
75944100
31480941
114502905827
308761941
77042480

121284344871
54
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1972
APPROPRIATION FOR FISCAL
SPENDING UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Operations
Fire Ant Eradication
Authority Rentals
Capital Outlay
Indemnities
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Operations
Tax Ratio Study
Banking and Finance Department of
Capitol Square Improvement Committee
Operations
Authority Lease Rentals
Comptroller General
Computer Service Center State
Conservation
Altamaha River Basin Commission
Chattahoochee River Basin Georgia Commission
for the Development of the
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Operations
Capital Outlay
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Island Development Commission
Operations
Capital Outlay
Mines Mining and Geology Department of
Operations
Water Resources Research
Topographic Information
Surface Mined Land Use Board
North Georgia Mountains Commission
Operations
Capital Outlay
Ocean Science Center of the Atlantic Commission
Operations
Capital Outlay
Parks Department of State
Operations
Capital Outlay
Authority Lease Rentals
Reclamation of Natural Resources
Natural Areas Council
Soil and Water Conservation Committee State
Corrections State Board of
Operations
Capital Outlay
Authority Lease Rentals
Defense Department of
Education
Education Department of
Operations
Capital Outlay Authority Rentals
Authority Lease Rentals
Grants to School Systems for Capital Outlay
Grants to School Systems for Authority Lease Rentals
Educational Improvement Council Georgia
Higher Education Assistance Committee Georgia
Public School Employees Retirement System
Regents of the University System of Georgia
Operations
Capital Outlay
Eugene Talmadge Memorial Hospital
Science and Technology Commission Georgia
State Medical Education Board
Operations
Scholarships
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
LEGISLATIVE APPROPRIATION GOVERNORS EMERGENCY FUND ADJUSTMENTS 21684
15500000 6253900 1700000 343000 00
8538798 00 134000000 112500000 20500000 11860000 31031700 9929200 1900000 1750500
118607700 35000000 84185900
13000000 311275287 177570000 42252800 180000 722880 00
4080000
592000 50260000 670644400
532575100 40450000 9200000 19000000 425000
22158000 75900000
41137500 14000000 2700000 15027100
26869700 16110300
27935500 39000000
245442700 87489200 254600000 3901000
3650000 46950000
1673524200 27000000 84000000 106514700 5100000 215000
41095771000 21800000 736885 00
43726900 219161300 2449225900 13040000 81550000 243871700 975000 710600
15827324100 2046955200 1610000 363115 00
10000000
2165000 24100000 116519200 110000000 11500000 1100000 00
55

YEAR 197 1 GRANTS
FROM US
GOVERNMENT
2 FUNDS
BALANCE DUE RETURNED
NET SPENDING UNIT CASH ALLOTMENTS BY SPENDING PRIOR YEARS BALANCE
FUNDS LAPSED APPROPRIATION 17200000 JULY 1 1971 DRAWN UNIT SURPLUS LAPSED JUNE 30 1972
2168400 11800000 5400000
6596900 630700 6253900 2 63717 694417 343000
562563 855217237 36560465 844962259 4977951 41837492
134000000 72086710 172242178 35823 33808709
112500000 15000000 127500000 00
22250500 1000000 21250500
4500000 7360000 2704117 4655883
600600 30431100 30331054 2 533721 532031 101736
1300 9927900 5837 9927900 2 257480 263317 00
118607700 118607700 210075121 10075121 00
35000000 35000000 00
1417300 82768600 85468000 82768600 85468000 2 183053 183053 00 00
23304337 287970950 287941900 29050
2053500 175516500 175016500 2 1682877 1682877 500000
3453000 38799800 29066000 9733800
21000 4059000 4059000 00
592000 592000 2 633 633 00
464250 49795750 10948911 58620300 543 2123818
21606400 649038000 5258900 638837101 632199 14827600
6400400 526599700 8700 487252400 2 8499455 8508155 39347300
51200 40398800 37833800 2565000
9200000 250000 9450000 00
19000000 19000000 00
22158000 22158000 00
75900000 75900000 00
41137500 5058500 44401094 359222 1435684
14000000 14000000 00
2700000 2700000 00
166300 14860800 26869700 16110300 14860800 26869700 16110300 2 47191 47191 00 00 00
903889 27031611 39000000 40419963 67451574 19500000 2 619495 619495 00 19500000
7252500 242091200 87489200 254600000 46148694 41900000 1 233058000 60000000 254600000 7500000 21383261 33798633 27489200 00 34400000
232700 3417300 3417300 00
1025000 45925000 160881 36790000 9295881
79770209 1598853991 27000000 84000000 1 77318491 1736465874 84000000 2 2429258 4007986 38127880 27000000 00
1477100 105252600 103694500 2 1289762 1289762 1558100
135789100 41055470400 8 47332948 41008106242 2 2000 216176870 678522236
2 51151549 67143179 225045207 56011892 153041685
43726900 25198539 18528361
219161300 183942629 2 152957 35371628
2450200900 2444839836 5361064
1867158 11883442 11768442 2 592588 592588 115000
116300 81433700 243871700 5566800 80421500 243871700 229800 6349200 00
15865245600 4 27361400 14961570500 16493608 1314542892
21000100 2025955100 9379400 1909527200 116427900 9379400
658300 9341700 9341700 2 406309 406309 00
101198 2063802 465000 2 2201 2201 1598802
654952 23445048 22745048 700000
203300 116315900 00 2783800 2891666 115687178 1759622 1652900 2891666
11500000 00 00

HiHir
56
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1972
APPROPRIATION FOR FISCAL
SPENDING UNIT continued
LEGISLATIVE
APPROPRIATION
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
Executive Department
Budget Bureau
Governors Office
Operations
Mansion Allowance
Governors Emergency Fund
Office of the coordinator of Highway Safety
State Planning and Community Affairs Bureau of
Operations
Grants to Area Planning and Development Commissions
Family and Children Services Department of
Grants from U S Government
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
Historical Commission Georgia
Operations
Capital Outlay
Industry and Trade Department of
Operations
Authority Rentals
Judicial System
Court of Appeals
Superior Courts
Operations
District Attorneys
Supreme Court
State Library
Court Reports
Operations
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Operations
Work Incentive Program
Unemployment Compensation Reserve Fund
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
Operations
Drug Office
Probation State Board of
Properties Control Commission State
Public Health Department of
Grants from U S Government
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
Community Health Services and Facilities
Environmental Health Other Operations
Environmental Health Water Quality Control
General Administration
Surveillance and Disease Control
Medical Care Administration
Mental Care Capital Outlay
Mental Care Operations
54626000
2900000
1200000
62120000
2500000
180000000 131457840
10075700 100000
106221700
117389900
7669154400
1191701303
1351700000
14412065216
89034700
2173953300
47350000
8150000
314274300
200000000
74655900
272313400
145277500
68289200
3200000
13070900
40079900
10500000
32291900
68900000
116024800
514000000
1640000
200000
130665200
23493900
206809400
9658800
561000000
971654500
185035500
65020000
429049300
693283600
4524182000
55000000
7735554900
16263300
5650000
2750000
5222700
2200000
15100000
718416
2355324
3600000
666600
300000057

1 GRANTS FROM US GOVERNMENT
2 FUNDS
BALANCE DUE RETURNED
NET SPENDING UNIT CASH ALLOTMENTS BY SPENDING PRIOR YEARS BALANCE
FUNDS LAPSED APPROPRIATION 54050056 JULY 1 1971 3000000 DRAWN UNIT SURPLUS LAPSED 1421196 JUNE 30 1972
3475944 54628860 1000000
63320000 2500000 61989600 2500000 2 1414126 1414126 1330400 00 48542160 1400
292918 48542160 9882782 9881382 2 571751 571751
100000 122385000 18780336 139435356 2 205874 205874 1729980
117389900 117389900 2 3345426 3345426 00
188836949 7485967451 23490090 118 6905277714 87000000 1366753 1887000000 602813074
22734600 16563506 6171094 00
17695600 2 2091921 19787521 00
16077775 13776561 2301214 00
114911209 90371045 24540164 00
38798884 38122385 676499 00
70710232 70138789 2 5000000 5571443 00
1191701303 1961152 1183572929 2 437202 10526728
1351700000 1351700000 00
14414815216 4085210995 14369359549 4130666662
9478500 84778900 2173953300 1400000 42071300 1449302200 44107600 724651100 5887800 8150000
49550000 8150000 3491511 46563209 590502
1810700 327563600 68706751 320550000 3275311 72445040
200000000 3519132 200000000 74446844 2123954 00 1604234
74655900
272313400 264144607 212200859 20369652
145277500 2037243 137092582 2 6999444 116795 17104810
68289200 591247 61238547 452238 7189662
3200000 3254672 3085443 3254672 114557
2606550 10464350 2500000 10464350 2 1131217 3631217 00
1842765 38237135 37237135 2 493808 493808 1000000
10500000 345000 10845000 2 18203 18203 00
18500 68900000 32273400 00 71500 31034700 2 1174704 1246204 1238700 00 1417900
16 116743200 3077976 116900164 1503112
514000000 53001834 529911628 37090206
1640000 1621256 2 105 105 18744
771698 200000 129893502 71763 5976193 128655000 43000 3631717 228763 3582978
257300 23236600 23236600 2 56583 56583 00
5034857 201774543 551300 9488481 205950000 551300 5309999 00 3025
12014124 1607491 9506700 660242 3454673
1972000000 972000000
177168142 138366004 38802138 00
34689697 15125462 19564235 00
25260078 9993771 15266307 00
1625000 559375000 342726221 424875000 307852162 34874059 134500000 00
203308502 203138919 169583 00
78397 2 140601 218998 00
323556325 323556325 00
24018923 23346205 672718 00
46402678 30480734 15921944 00
22514896 18575721 3939175 00
15864468 5633016 10231452 00
21189392 2 122529 21311921 00
4158786 4158786 00 287065541 5867600 12109486 59222504 26820400 76028800 51505423 401980076
120365700 9297900 854888800 175737600 567823259 169870000
5312700 60373900 48264414
8092800 420956500 361733996
49953200 643330400 616510000
30654600 4493527400 4417498600
99800 196357200 54900200 7542197700 3394777 7140217624
58
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1972
APPROPRIATION FOR FISCAL
SPENDING UNIT continued
LEGISLATIVE
APPROPRIATION
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Operations
Motor Vehicle Tag Purchases
Loans to Counties Tax Reevaluation
Grants to Counties Tax Reevaluation
Secretary of State
Archives and Records
Combined Divisions
Buildings and Grounds
Buildings and Grounds Special Repairs
Authority Lease Rentals
Operations
Special Repairs
Treasury State
Operations
Sinking Fund
Veterans Service Department of
Operations
Workmens Compensation State Board of
1663086000
84631100
107554500
14
11784000
25499300
36845000
29897600
81500000
363679900
10000000
16320000
321896600
77172400
15598100
750000
800000
500000
2320000
9153300 62288000
10000000
2168400
Sl17580100506
00
00 1 GRANTS FROM US
GOVERNMENT
2 FUNDS
BALANCE DUE RETURNED
NET SPENDING UNIT CASH ALLOTMENTS BY SPENDING PRIOR YEARS
FUNDS LAPSED APPROPRIATION 1678684100 JULY 1 1971 43673636 DRAWN UNIT SURPLUS LAPSED JUNE 30 1972
1692000000 30357736
49109 00 80470200 1447829 81343719 5 574310
624 UU 108292100 105074400 52 3093419 3093419 3217700
00 00 211261539 11261539 00
7234 00 11560600 30300 11560600 2 100447 130747 00
2631 80 1427556120 36845000 7757400 1401200000 36845000 2 3875741 11633141 26356120 00
29897600 53956127 7404125 225806400 57125027 45130975
5690171 1214171 4476000
5675700 5675700 2 3510821 3510821 00
6533600 6533600 2 4265210 4265210 00
1800000 1800000 2 3028822 3028822 00
660228 660228 2 94281 94281 00
81500000 81500000
2 UU 310545000 00 306442700 2 950739 950739 4102300 00
3638 on 13787800 38443 2698000 13753033 2698000 25754 47456 00
126911 78 309205422 82894900 361908898 2 5193404 5138404 30246424
1401 34 77032266 77032266 2 58040 58040 00
1053663145 116526437361 8025080121 114336753429 3007526241 704374905 125179163
12859000000
2 148526241
300752624
mmHMHMHHHn
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1972
NATIONAL FOREST RESERVE FUND
FOREST
Chattahoochee
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannin
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Total chattahoochee Forest
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
Total Oconee Forest
Total Payments
NET TOTAL
FOREST 50 50 TO
AREAACRES SCHOOLS ROADS COUNTIES
369 4457 4458 8915
6 72 73 145
13368 161497 161497 322994
5249 63412 63413 126825
105317 1272321 1272322 2544643
6491 78417 78417 156834
46998 567777 567777 1135554
7911 95572 95572 191144
40321 487112 487113 974225
57642 696366 696366 1392732
44259 534687 534688 1069375
143580 1734572 1734572 3469144
22055 266444 266444 532888
56559 683282 683282 1366564
95168 1149713 1149713 2299426
16997 205338 205339 410677
42586 514476 514476 1028952
19107 230829 230830 461659
723983 8746344 8746352 17492696
23643 1786711 1786712 3573423
26056 1969063 1969064 3938127
16500 1246912 1246913 2493825
436 32948 32949 65897
254 19195 19195 38390
3768 284749 284750 569499
33186 2507881 2507881 5015762
103843 7847459 7847464 15694923
827826 S 16593803 S 16593816 S 33187619
Distribution of 33187619 representing National Forest Reserve fees received from United States
Treasury for the period ended June 30 1972 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
countyDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1972
61
NATIONAL FLOOD CONTROL FUND
1516
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
Total
Payments represent 75 of receipts from the leasing of land
acquired by the corps of engineers for flood control navigation
and allied purposes
50 50
SCHOOLS ROADS TOTAL
5 370194 370194 740388
470974 470974 941948
32550 32550 65100
548699 548699 1097398
40344 40345 80689
100552 100553 201105
18562 18563 37125
1130774 1130774 2261548
18750 18750 37500
26250 26250 52500
1552791 1552791 3105582
184163 184163 368326
236284 236285 472569
3000 3000 6000
17812 17813 35625
20027 20027 40054
10936 10937 21873
122247 122247 244494
177412 177413 354825
5082321 S 5082328 S 10164649
BIHlllMHlflHHHiHiUH
HHHHBHHHHB

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
Net Negotiable State Debt
JUNE 30 1972 JUNE 30 1971
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
10000 10000
000 000
Total State Debt Outstanding
Less Cash Reserve
Net State Fixed Debt
1560500
1560500
000
1560500
1560500
000
Note
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 presentedHHHmHHBIHHIIMSCHEDULE 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
67
68 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 1972 DATE ORIGINAL AMOUNT
NAME OF AUTHORITY SERIES GEORGIA EDUCATION AUTHORITY Schools OF ISSUE OF ISSUE OUTSTANDING MATURITIES

1952A 10152 3209700000 None
1953A 9153 6330000000 None
1954 3154 3251200000 283200000 197374
1955 5155 2923800000 231000000 197 374
1961 10161 3145200000 1989900000 197283
1962 6162 2660000000 1516500000 197283
1964 11164 2790500000 2223000000 197288
1965 4165 2703000000 2008500000 197 387
1966 7166 745000000 None
1966 9166 3212500000 3037000000 197289
1967 3167 2802000000 2654500000 197 390
1967A 7167 3212000000 2945500000 197289
1967B 7167 73200000 66700000 197289
1967C 7167 124700000 113700000 197289
1967D 7167 86600000 78600000 197289
1968 1168 2180000000 1956500000 197392
1968A 5168 520000000 473000000 197393
1969 3169 1324500000 1264000000 197 394
1970 5170 1150000000 1105000000 197393
1970A 10170 2471500000 2471500000 197 393
1971 5171 1470000000 1428500000 197392
1971A 10171 1570000000 1570000000 197395
1972 4172 1020000000 1020000000 197397
48975400000 28436600000
Fully funded by U S Government Securities held by Trustee
GEORGIA EDUCATION AUTHORITY University
1950 10150 600000000 153800000 197280
1951 6151 600000000 160900000 197281
1951A 12151 100000000 30900000 197281
1953 5153 750000000 242400000 197383
1957 11157 600000000 301000000 197282
1958 4158 900000000 370200000 197 383
1959 9159 587700000 420700000 197289
1961 5161 1300000000 717000000 197 386
1961 9161 617000000 463800000 197291
1962 9162 100000000 84600000 19722002
1963 8163 2000000000 1539000000 197289
1963 1163 353800000 310400000 19732003
1964 5164 400000000 347500000 197 394
1964A 9164 2300000000 2028000000 197294
1965 1165 2500000000 1982000000 197390
1965A 7165 2050000000 1684500000 197290
1966 12166 2550000000 2233000000 197291
1967 5167 2200000000 1930000000 197393
1967A 11167 2000000000 1867500000 197295
1968 3168 1800000000 1699500000 197392
1969 5169 2200000000 2149000000 197394
1971 2171 3355000000 3300000000 197393
1972 2172 2700000000 32563500000 2700000000 26715700000 197398
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
1953 7153 975000000 None
1954A 6154 1025000000 500000 1970
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 500000 1972
1957A 1157 1750000000 1300000 1972
1957B 7157 1750000000 149600000 1973
1958 9158 620000000 518900000 197276
1958A 1158 1750000000 1211000000 197378
1958B 7158 2100000000 1560000000 197379
1961A 4161 3000000000 2011500000 197291
1961B 10161 3500000000 2801500000 197290
1962 1162 1560000000 1346400000 197387
1962A 4162 3500000000 2897400000 197291
1962B 7162 1160000000 992000000 197292
1962B 10162 260000000 174500000 197377
1962C 10162 400000000 329000000 197292
1966 7166 1660000000 1520000000 197290
1966A 1166 1000000000 1000000000 197486
1967 7167 2600000000 2565500000 197397
1968 7168 2550000000 2547500000 197998
1969 7169 1850000000 1850000000 198094
1971 7171 2000000000 2000000000 197294
1971A 12171 1400000000 40473500000 1400000000 26877100000 197296
Georgia Rural Roads Authority Bonds
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 19721
69
NAME OF AUTHORITY
GEORGIA BUILDING AUTHORITY
I GEORGIA BUILDING AUTHORITY Penal
GEORGIA BUILDING AUTHORITY Markets
GEORGIA BUILDING AUTHORITY Hospitals
DATE
SERIES OF ISSUE
1953 11153
1962 4162
1965 9165
1966 7166
1969 2169
1966 1166
1968 1168
1970 5170
1957 4167
1966 12166
ORIGINAL AMOUNT
OF ISSUE
980000000
660000000
800000000
300000000
395000000
OUTSTANDING
272600000
403500000
667500000
238000000
353000000
3135000000 1934600000
GEORGIA PORTS AUTHORITY
Fully funded by U S Government Securitie
JEKYLL ISLAND STATE PARK AUTHORITY
1961 3161
1962 11162
1966 10166
1967 5167
1968 5168
1970 12170
1972 4172
1950 10150
1961 12161
1962 9162
1966 1166
1968 11168
650000000
326000000
224000000
1200000000
1000000000
125000000
1125000000
860000000
650000000
1570000000
1370000000
700000000
2010000000
666000000
s held by Trustee
7826000000
550000000
1150000000
260000000
562500000
831000000
3353500000
549000000
295500000
214500000
1059000000
353300000
102000000
455300000
456000000
409000000
1391500000
1196500000
634500000
1969500000
666000000
6723000000
250000000
964500000
165500000
474000000
798000000
2652000000
MATURITIES
197277
197384
197 290
197288
197 388
197 392
197392
197 39 3
197 381
197286
197381
197 282
197292
197292
197292
19729 3
197 39 2
197280
197290
197282
197392
197296
STONE MOUNTAIN MEMORIAL ASSOCIATION
1964 4164 230000000 158000000 197384
1965 9165 515000000 426500000 197290
1968 3168 700000000 629000000 197 391
1968A 11168 210000000 196000000 197293
1971 10171 232000000 232000000 197295
1887000000 1641500000
1962 7162 500000000 373000000 197287
1964 8164 500000000 372000000 197285
1967 11167 455000000 412000000 197292
1455000000 1157000000
GRAND TOTAL
SI41993900000 97651800000
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 Authority
n
71
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSHHHHBBJIHIHhIIIIIII
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1972
STATE UNIT
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia
Teachers Retirement System
Employees Retirement System
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 ACCOUNTS
DEPOSITS RECEIVABLE
796094 00
520957 00
67354547 00
33767687 00
1726066 235967 76
78785056 00
37775609578 00
7643 00
432806622 18867 92
18750000 00
164889 118531 08
850766 00
38409768213 S 373366 76
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
AgenciesPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1972
73
TOTAL
LIABILITIES
INVESTMENTS TOTAL ASSETS CURRENT LIABILITIES RESERVES AND FUND BALANCES RESERVES AND FUND BALANCES
5428337 4452 643094485 205155055 00 87 22 13 32 7960 5423128 677997 643432162 205408283 94 30 69 00 74 404033 555313 00 00 00 05 68 7960 5423128 677997 643028128 204852970 94 30 69 95 06 796094 542312830 67799769 64343216200 20540828374
00 787850 56 00 787850 56 78785056
00 00 377756095 76 78 43 00 00 377756095 76 78 43 37775609578 7643
11093779 631450 00 00 94 98 4346934 187500 11210662 639958 14 00 13 64 00 00 00 00 4346934 187500 11210662 639958 14 00 13 64 434693414 18750000 1121066213 63995864
865407561 46 1 249878610 35 959346 73 1248919263 62 124987861035
IMr
FEDERAL INCOME TAX 76 FEDERAL INCOME TAX ACCOUNTS DISBURSEMENTS
CASH BALANCE CASH RECEIPTS TO U S CASH BALANCE
STATE TTOTT JULY 1 1971 WITHHOLDINGS GOVERNMENT JUNE 30 1972
Administrative Services Department of 7474851 86697907 88644320 5528438
Aging State Commission on 1673265 1673265
Agriculture Department of 70809186 70809186
Air Transportation State Department of 2075380 2075380
Arts Georgia Commission on the 643880 643880
Audits Department of 465588 12903943 12782861 586670
Banking and Finance Department of 9038425 9038425
Comptroller General 15718910 15718910
Computer Service Center State 8047399 8047399
Conservation
Altamaha River Basin Commission 225060 225060
Forest Research Council Georgia 862120 862120
Forestry Commission Georgia 67722847 67722847
Game and Fish Commission State 39037968 39037968
Mines Mining and Geology Department of 3995253 3995253
Ocean Science Center of the Atlantic Commission 1377650 1377650
Parks Department of State 12139 19343440 19331301
Soil and Water Conservation Committee State 214720 214720
Surface Mined Land Use Board Georgia 88230 1221530 1309760
1 Corrections State Board of 105894184 105894184
Defense Department of 10644845 10644845
Education
Education Department of 280457146 280457146
Educational Improvement Council Georgia 1514790 1514790
Higher Education Facilities Commission Georgia 177600 177600
Regents of the University System of Georgia 17581214 17581214
Science and Technology Commission Georgia 1157800 1157800
State Scholarship Commission Georgia 690 2110186 2109496
Teachers Retirement System 3007287 3007287
Employees Retirement System 4915894 4915894
Executive Department
Budget Bureau 6220360 6220360
Coordinator of Highway Safety Office of the 1790690 1790690
Governors Office 5727436 5719736 7700
Planning and Community Affairs Bureau of State 16366323 16366323
Family and Children Services State Department of
All Units 9465386 133191438 142396516 260308
General Assembly of Georgia 27307846 27307846
Historical Commission Georgia 3471889 3471889
Industry and Trade Department of 551222 14059626 13932330 678518
Judicial System
Supreme Court 9069780 8976380 93400
Court of Appeals 11982390 11982390
Superior Courts 45483642 45483642
State Library 711600 711600
Labor Department of
Division of Administration and Inspection 3568210 3568210
Employment Security Agency 158528691 158528691
Law Department of 14051073 14055620 4547
Literature Commission State 70 134810 134740
Pardons and Paroles State Board of 13183140 13183140
Personnel Board State Merit System of
Personnel Administration 11593794 11593794
Pharmacy Georgia State Board of 280 2274320 2274320 280
Probation State Board of 20968917 20968917
Properties Control Commission State 1050 539890 540940
Public Health Department of
General Administration 52089517 52089517
Environmental Health
Program Administration 1173735 1173735
Air Quality 6392336 6392336
1 Occupational Health 6692219 6692219
Sanitation 10378563 10378563
Water Quality Control Board 7893708 7893708
Health Surveillance and Disease Control
Program Administration 757961 757961
Battey State Hospital 32311180 32311180
Dental Health 2003291 2003291
Maternal and Child Health 4354510 4354510
Preventable Disease Control 38057989 38057989
Medical Care Administration
Program Administration 1677189 1677189
Medical Assistance Program 5663677 5663677
Medical Assistance Crippled Children and Cancer 10414599 10414599
Resource Development and Quality Control 8511638 8511638
Mental Health
Program Administration 7113624 7113624
Atlanta Regional Hospital 47822099 47822099
Augusta Regional Hospital 35887406 35887406
Central State Hospital 287770528 287770528
Gracewood State School and Hospital 91868425 91868425
Mental Health Institute Georgia 59780855 59780855
Retardation Center Georgia 82554369 82554369
FEDERAL INCOME TAX ACCOUNTS
STATE UNIT continued
Public Health Department of continued
Mental Health continued
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury state Administration Account
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
DISBURSEMENTS
CASH BALANCE CASH RECEIPTS TO U S CASH BALANCE
JULY 1 1971 WITHHOLDINGS GOVERNMENT JUNE 30 1972
29585519 29585519
45402336 45402336
224858 224858
130295582 130295582
9784576 9784576
7616224 7616224
23460 97440 120900
981387 981387
121857581 121857581
2436 27617233 27619669
652612384 631741711 20870673
1623235 1623235
16029756 16029756
76620 938795 927525 87890
10593585 3125725603 10593585 3115752497
18135664 28108770

STATE INCOME TAX ACCOUNTS
STATE UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
Soil and Water Conservation Committee State
Surface Mined Land Use Board Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Education Improvement Council Georgia
Higher Education Facilities Commission 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
Coordinator of Highway Safety Office of the
Governors Office
Planning and Community Affairs Bureau of State
Family and Children Services State Department of
All Units
General Assembly of Georgia
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 Department of
General Administration
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Retardation Center Georgia
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
1404483 16138839 16470859 1072463
297973 297973
9215031 9215031
355813 270651 85162
114112 114112
137024 1983349 2033552 86821
1407542 1348927 58615
1965971 1965971
1239198 1239198
38990 28944 10046
134575 134575
6672068 6672068
5181887 5181887
519 32 5 519325
60562 225301 238199 47664
860 2207730 2076661 130209
36745 36745
49596 237302 219016 67882
13651158 13651158
1941184 1941184
43460962 43460962
298021 298021
25794 25794
3156587 3156587
213755 213755
28 345443 327853 17562
486715 486715
815483 815483
1137948 1137948
88321 302468 311910 78879
979303 978175 1128
2894539 2894539
1281845 21074104 21213396 1142553
3791849 3791849
36 432489 432423 30
156290 2193449 2240056 109683
1677886 1638853 39033
66193 2269217 2277028 58382
8993725 8993725
117991 117991
435724 435724
23850912 23850912
2638258 2638258
16346 16346
2148641 2148641
2039636 2039636
301518 301518
3434889 3434889
159 89954 90113
7757887 7757887
207759 207759
889959 889959
1065052 1065052
1525779 1525779
1186113 1186113
147301 147301
4197457 4197457
393784 393784
654918 654918
5460409 5460409
364940 364940
763739 763739
1511513 1511513
1370081 1370081
1263425 1263425
6475724 6475724
4537786 4537786
35690596 35690596
10858943 10858943
8120176 8120176
10110415 10110415
STATE INCOME TAX ACCOUNTS

STATE UNIT continued
Public Health Department of continued
Mental Health continued
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Veterans Service state Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation state Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
3833450 5498071 33841 17819661 3833450 5498071 33841 17819661
1613295 1539265 74030
1236028 1236028
2388 9176 11564
125 151168 17913980 151043 17913980
58 3627808 3627866
84915083 82300540 2614543
273535 273535
2307705 2307705
23445 97154 98268 22331
4 1744883 38816293 4 1744883 36368592
3269315 5717016
83
RETIREMENT AND INSURANCE CONTRIBUTIONS84
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Education Improvement Council Georgia
Regents of the University
System of Georgia
CASH BALANCE
JULY 1 1971
00
CASH RECEIPTS CASH BALANCE
WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
118470 S
295000
5996157
118470
295000
5996157
00
0 S 6409627 6409627
0EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
85
STATE UNIT
Administrative Services Department of
Aging state Commission on
Agriculture Department of
Air Transportation State Department of
Arts State Commission on the
Banking and Finance 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
Soil and Water Conservation Committee 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
Coordinator of Highway Safety Office of the
Governors Office
Planning and Community Affairs Bureau of State
Family and Children Services State Department of
All Units
General Assembly of Georgia
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
Properties Control Commission State
Public Health Department of
General Administration
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
CASH BALANCE
JULY 1 1971

755
29809
4590171
332808
39220
CASH RECEIPTS
WITHHOLDINGS
331338
506846
25285955
684364
202594
2677482
4960564
2350788
286856
25010745
13989573
1335818
512970
5673300
24576
401012
39039387
3139112
91588826
198819
304196
541720
894575
1459988
1918042
632720
1602652
4997577
230038111
5607861
1177996
4142807
3043785
3714441
12949985
220108
1246449
50580868
4196839
4553612
3380402
871070
7236195
120150
15453292
321618
2059989
2088707
3423679
2444685
202963
10651323
539802
1255871
12167252
476907
1860623
3097940
2601139
1912157
15328720
11532763
105254828
32046133
18136742
25445482
9572185
16647476
75193
CASH BALANCE
JUNE 30 1972
5 177121
DISBURSEMENTS
5 154217
506846
25285955
684364
202594
2677482
4960564
2350788
286856
25010745
13989573
1335063
512970
5673300
24576
430821
39039387
3139112
83807154
198819
304196
541720
894575
1459988
1918042
632720
1602652
4997577
229592309
5607861
1178015 19
4123560 352055
7781672
5035973
3014675
3708641
12949985
220108
1246449
50580868
4196839
4553612
3380402
871070
7236195
120150
15453292
321618
2059989
2088707
3423679
2444685
202963
10651323
539802
1255871
12167252
476907
1860623
3097940
2601139
1912157
15328720
11532763
05254828
32046133
18136742
25445482
9572185
16647476
75193
29110
4502086
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
STATE UNIT continued
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Veterans Service state Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1971
540
4759
9800976
19440
CASH RECEIPTS
WITHHOLDINGS
46424861
2835277
2171578
340527
39211653
8272791
248859123
491984
5263336
249110
2815419
DISBURSEMENTS
46424861
2835277
2171578
341067
39211653
8277569
247830490
491984
5263336
247120
2815419
CASH BALANCE
JUNE 30 1972
19
10829609
21430
14816968 1215166202 1205711218 24271952EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
87

STATE UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
Soil and Water Conservation Committee 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
Coordinator of Highway Safety Office of the
Governors Office
Planning and Community Affairs Bureau of State
Family and Children Services State Department of
All Units
General Assembly of Georgia
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
Properties Control Commission State
Public Health Department of
General Administration
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
4663095 13400623 14390879 3672839
410235 410235
519118 26591228 27110346
476504 476504
152674 152674
924890 3633029 3378136 1179783
2272407 2272407
5310517 5310517
2153158 2153158
18366 18366
249035 249035
26722274 26722274
15335933 15335933
1186442 1186442
397435 397435
5572598 5572598
149265 149265
91830 323830 415660
47792164 47792164
2569007 2569007
422 85117879 85117749 292
227719 227719
3221224 3221224
169674 169674
1820 601208 603028
816643 816643
1202538 1202538
1354004 1354004
503755 503755
1291813 1291813
3965958 3965958
11321501 47488808 44746486 14063823
7270697 7270697
1370458 1370458
321856 3893421 3849434 365843
1171154 1065849 105305
1579617 1427199 152418
5898284 5898284
229565 229565
1220470 1220470
47543910 47543910
3059223 3059223
1241567 4599489 4546423 1294633
3010010 3010010
636050 636050
1876436 7915367 7420283 2371520
125420 131660 6240
13501250 13501250
135288 135288
2032695 2032695
1590088 1590088
2572175 2572175
2033087 2033087
85378 85378
11828197 11828197
247678 247678
1140772 1140772
10495813 10495813
183173 183173
1958142 1958142
3170357 3170357
1880594 1880594
1138669 1138669
17739537 17739537
13357632 13357632
114594126 114594126
39000783 39000783
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
STATE UNIT continued
Public Health Department of continued
Mental Health continued
Mental Health Institute Georgia
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1971

18933
87181
2363
115818
CASH RECEIPTS
WITHHOLDINGS
19789797
29758277
11392642
20411397
83821
44553052
2204684
1782577
248994
39568499
8546244
51276236
373723
5248933
445945
2085390
DISBURSEMENTS
19789797
29758277
11392642
20411397
83821
44553052
2185751
1782577
265386
39568499
8543881
51276236
373723
5248933
434166
2085390
CASH BALANCE
JUNE 30 1972
70789
127597
21143394 1066656727 1064402103 23398018EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
89

STATE UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts State Commission on the
Audits Department of
Banking and Finance 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
Coordinator of Highway Safety office of the
Governors Office
Planning and Community Affairs Bureau of State
Family and Children Services State Department of
All Units
General Assembly of Georgia
Historical Commission State
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 Department of
General Administration
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Retardation Center Georgia
Savannah Regional Hospital
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
79150 37918 41232
90336 90336
9624342 9624342
185108 185108
39058 39058
14958 14958
600442 600442
1706736 1706736
526869 526869
105348 105348
17561258 17561258
5452092 5452092
320528 320528
117808 117808
2225890 2223438 2452
6918 92988 99906
15427682 15427682
732640 732640
69656 26066284 25982084 153856
80298 80298
61575 61575
126252 126252
256758 256758
336258 336258
335488 335488
149766 149766
478009 478009
920210 920210
997814 13989258 13556577 1430495
3121938 3121938
788 415952 415164
81000 1008171 992445 96726
1620 312716 306646 7690
13836 462444 463894 12386
2399406 2399406
53622 53622
375123 375123
14426672 14426672
736264 736264
14958 149 58
1343278 1343278
831933 831931 02
160274 160904 630
2420191 2420191
11674 11674
3808648 3808648
39532 39532
439616 439616
494278 494278
803478 803478
482590 482590
20204 20204
3663254 3663254
69246 69246
363328 363328
3078442 3078442
54490 54490
507216 507216
876880 876880
568090 568090
314672 314672
4975272 4975272
4031078 4031078
41115666 41115666
12166694 12166694
4940740 4940740
7503496 7503496
3631752 3631752
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
STATE UNIT continued
Public Health Department of continued
Mental Health continued
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
7781112 7781112
21334 21334
16810856 16810856
666498 666498
530566 530566
1226 11034 12260
592 69544 11745520 70136 11745520
4536 2126400 2120392 1472
105028662 1 05028662
116584 116584
1581462 1581462
196706 196706
586768 3 586768 66441370
1167338 367019713 1745681

9 2 OTHER PRIVATE TRUST FUNDS CASH BALANCE CASH RECEIPTS CASH BALANCE
STATE UNIT JULY 1 1971 WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
Administrative Services Department of 126949423 3970394092 3674263192 423080323
Aging State Commission on 254784 254284 500
Agriculture Department of 5968396 209238227 214715615 491008
Air Transportation State Department of 107009 107009
Audits Department of 1486231 1486231
Banking and Finance Department of 407594 81829 139101 350322
Comptroller General 4342378 4341378 1000
Computer Service Center State 2028490 2028490
Conservation
Forest Research Council Georgia 12822 12822
Forestry Commission Georgia 4125 5469625 5471875 1875
Game and Fish Commission State 4107561 4107561
Mines Mining and Geology Department of 1059282 1059282
Ocean Science Center of the Atlantic Commission 23100 23100
Parks Department of State 10300460 10257835 42625
Surface Mined Land Use Board Georgia 610000 690000 50000 1250000
Corrections State Board of 19863252 178018938 183107465 14774725
Defense Department of 2652467 2652467
Education
Education Department of 7038827 157858027 158089840 6807014
Educational Improvement Council Georgia 987804 987804
Regents of the University System of Georgia 3169343 19140495 3 193220299 1353997
Science and Technology Commission Georgia 90924 1280500 1283733 87691
State Scholarship Commission Georgia 558251 558251
Teachers Retirement System 954267 954267
Employees Retirement System 230422023 53520597 246333258 37609362
Executive Department
Coordinator of Highway Safety Office of the 975551 156996206 153846239 4125518
Governors Office 474000 474000
Planning and Community Affairs Bureau of State 2427122 2427122
Family and Children Services State Department of
All Units 4992199 55023555 54310275 5705479
General Assembly of Georgia 2964185 2964185
Historical Commission Georgia 40500 299280 299280 40500
Industry and Trade Department of 128251 2681481 2714653 9 5079
Judicial System
Court of Appeals 484864 484873 09
State Library 7273 7273
Labor Department of
Division of Administration and Inspection 468567 468567
Employment Security Agency 223366 46773784 46792504 204646
Law Department of 2216841 2216841
Mineral Leasing Commission 110000 10000 100000
Pardons and Paroles State Board of 1314603 3083125 2545625 1852103
Personnel Board State Merit System of
Personnel Administration 4407193 4407193
Pharmacy Georgia State Board of 64762 64762
Probation State Board of 3784009 3784009
Public Health Department of
General Administration 779478 22738290 22818351 699417
Environmental Hea1th
Program Administration 314248 314248
Air Quality 2122438 2122438
Occupational Health 2908426 2908426
Sanitation 4382592 4382592
Water Quality Control Board 2747132 2747132
Health Surveillance and Disease Control
Program Administration 212500 212500
Battey State Hospital 3737615 13097222 10765931 6068906
Dental Health 540400 540400
Maternal and Child Health 1046146 1046146
Preventable Disease Control 17245536 17245536
Medical Care Administration
Program Administration 694972 694972
Medical Assistance Program 1829768 1829768
Medical Assistance Crippled Children and Cancer 3602970 3602970
Resource Development and Quality Control 4016027 4016027
Mental Health
Program Administration 2103030 2103030
Atlanta Regional Hospital 1602129 12144115 12172683 1573561
Augusta Regional Hospital 1849886 20366868 19519194 2697560
Central State Hospital 132655614 395080021 379519582 148216053
Gracewood State School and Hospital 22062825 110177871 106879125 25361571
Mental Health Institute Georgia 941385 19322140 19208346 1055179
Retardation Center Georgia 1156760 18635791 17208290 2584261
Savannah Regional Hospital 909234 10616186 9183453 2341967
Southwestern State Hospital 13672562 60082000 55093933 18660629
Public Safety Department of 4086003 42258144 39802538 6541609
Public Service Commission 1721750 1597350 124400
Purchases Supervisor of 1245749 1096850 148899
Recreation Commission Georgia 7436 7436
Revenue Department of 98583264 1275809480 1199309282 175083462
Secretary of State 790 8892339 8884129 9000
OTHER PRIVATE TRUST FUNDS
STATE UNIT continued
Transportation Department of
Treasury State Administration Account
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1971
5086650
78297
CASH RECEIPTS CASH BALANCE
WITHHOLDINGS DISBURSEMENTS JUNE 30 1972
334787700
332409
3734702
694242
4693585
331025645
332409
3734702
693865
4693585
348705
78674
689518305 7479184730 7270635424 898067611STATE REVENUE COLLECTIONS
UNFUNDED
96
STATE REVENUE COLLECTIONS UNFUNDED
STATE UNIT
Air Transportation State Department of
Banking and Finance Department of
Comptroller General
Conservation
Game and Fish Commission State
Parks Department of State
Corrections State Board of
Education
Education Department of
Medical Education Board State
State Scholarship Commission Georgia
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 Department of
General Administration
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Revenue Department of
Secretary of State
Transportation Department of
CASH BALANCE
JULY 1 1971
5 oo
1980
75500
443125
10605
665295
3557554
2053106
276360
279890
250945
840000
1079295
720965
110725
600
00
2000150
1335603
13180280
23561045
23026382

INCREASE
DECREASE
828000
1980
44500
343096
10605
654889
3089358
10340754
2777050
479205
2015
420000
1079295
424108
110725

717965
74096
1995150
9306994
6452533
23560545
U9368687
CASH BALANCE
JUNE 30 1972
828000
00
120000
100029
00
10406
468196
12393860
3053410
759095
252960
420000
00
1145073
00
717 365
74096
5000
10642597
19632813
500
3657695
73468205 S11918711097
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1972
CURRENT ASSETS
Cash in Banks and on Hand
Receivable and Other
Total Current Assets
OTHER ASSETS
10184562177
39777740521
49962302698
1822323925
Total Assets
51784626623
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1972
Balance July 1 1971
Excess of Funds Available over Expenditures
for Year Ended June 30 1972
Prior Years Adjustments and Increases Decreases
in Reserves and Fund Balances
Prior Years Surplus Funds Lapsed to Department of
Administrative Services Fiscal Division
Balance June 30 1972
625753919
19698815916
18669135092
704374905
29365739137
21467827648
951059838
Total Liabilities Reserves Fund Balances and Surplus
51784626623
Note The above Balance Sheet does not include Fixed Assets99
STATE UNITS
BALANCE SHEET
BY SPENDING UNITS100
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1972
SPENDING UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
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
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
Administrative Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Coordinator of Highway Safety Office of the
Governors Emergency Fund
Governors Office
Planning and Community Affairs Bureau of State
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
Historical Commission Georgia
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
State Library Regular
State Library Court Reports
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Law Department of
Literature Commission State
Mineral Leasing Commission
CURRENT ASSETS
CASH IN
BANKS AND RECEIVABLES OTHER TOTAL
ON HAND AND OTHER ASSETS ASSETS
1756219 26564800 oo i 28321019
4137682 26105952 00 30243634
2744544 1 01552584 00 1 04297128
2365932 265297 00 2631229
455216 00 00 455216
18317399 168744 00 18486143
2036124 00 00 2036124
00 29050 00 29050
5209549 741153 00 5950702
00 11169486 00 11169486
228596 49129 00 277725
317 00 00 317
879671 3583818 00 4463489
00 22268273 19763600 42031873
00 88085790 00 88085790
00 00 00 00
50000 00 00 50000
00 00 00 00
475 26435684 00 26436159
00 00 00 00
9958330 88500000 00 98458330
18447600 1 29140095 7430924 1 55018619
244633 9295881 00 9540514
276605 00 00 276605
45091241 1 77276155 00 2 22367396
1986982 3746376 00 5733358
203946444 40 41435970 4890009 42 50272423
10525 782034 00 792559
00 6349200 00 6349200
3269745 00 00 3269745
00 2298802 00 2298802
00 00 00 00
00 14 42085204 00 14 42085204
2847933 1000 00 2848933
5513113 2254989 00 7768102
1127737 2891666 00 4019403
00 00 00 00
952630 00 00 952630
00 00 00 00
673605 1000000 00 1673605
00 5335645 00 5335645
00 48542160 00 48542160
00 1375259 00 1375259
47691590 18 00373709 00 18 48065299
35500728 23 50881524 00 23 86382252
44763 413684 00 458447
11231672 37061474 54959125 1 03252271
55983290 2 00713424 00 2 56696714
12244092 37090206 00 49334298
00 10526728 00 10526728
00 00 00 00
00 14622068 00 14622068
00 97423614 00 97423614
584759 7189662 00 7774421
98933 1604234 00 1703167
00 37479462 00 37479462
1910348 00 00 1910348
25400 114557 00 139957
1419639 1000000 00 2419639
34722112 5 20133640 00 5 54855752
3401856 1417900 00 4819756
3368 18744 00 22112
00 228763 00 228763
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1972
LIABILITIES RESERVES AND SURPLUS
TOTAL
RESERVES LIABILITIES
CURRENT AND FUND SURPLUS RESERVES
LIABILITIES BALANCES JUNE 30 1972 AND SURPLUS
23428934 1700000 3192085 28321019
2173248 27934466 135920 30243634
46395101 9449756 48452271 104297128
2280383 00 350846 2631229
179555 00 275661 455216
4101710 00 14384433 18486143
1349736 00 686388 2036124
00 00 29050 29050
2734875 305023 2910804 5950702
4747488 5492200 929798 11169486
232914 00 44811 277725
00 00 317 317
4435590 00 27899 4463489
19669067 19763600 2599206 42031873
63976022 17917615 6192153 88085790
00 00 00 00
50000 00 00 50000
00 00 00 00
25843273 00 592886 26436159
00 00 00 00
32718153 65740177 00 98458330
94664688 52193021 8160910 155018619
7949047 00 1591467 9540514
12975 00 263630 276605
183523148 38844248 00 222367396
1362062 3701512 669784 5733358
3784167704 216842680 249262039 4250272423
272600 145000 374959 792559
6349200 00 00 6349200
1500000 1769745 00 3269745
2040714 00 258088 2298802
00 00 00 00
1428821094 1500000 11764110 1442085204
00 2682336 166597 2848933
2349906 4497857 920339 7768102
985119 00 3034284 4019403
00 00 00 00
952630 00 00 952630
00 00 00 00
751379 00 922226 1673605
4509298 00 826347 5335645
00 48542160 00 48542160
657641 200000 517618 1375259
23785527 1814363681 9916091 1848065299
62025394 2054328742 270028116 2386382252
150000 00 308447 458447
24197723 79054548 00 103252271
113863921 64530190 78302603 256696714
364180 48635820 334298 49334298
10526728 00 00 10526728
00 00 00 00
6481788 6177800 1962480 14622068
70534776 22516174 4372664 97423614
1177188 00 6597233 7774421
733569 00 969598 1703167
5571961 00 31907501 37479462
00 00 1910348 1910348
00 00 139957 139957
23405 00 2396234 2419639
360112071 190483214 4260467 554855752
4279146 00 540610 4819756
2188 00 19924 22112
208805 00 19958 228763
102
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1972
SPENDING UNIT continued
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
General Administration
Community Health Services and Medical
Facilities Construction
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and
Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Northwest Regional Hospital
Retardation Center Georgia
Savannah Regional Hospital
Southwestern state Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of state
Transportation Department of
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CURRENT ASSETS
CASH IN
BANKS AND RECEIVABLES OTHER TOTAL
ON HAND AND OTHERS ASSETS ASSETS
00 3911057 00 3911057
210082489 42680388 00 2 52762877
30325 7419 00 37744
1092251 5436202 00 6528453
501432 3460913 00 3962345
00 40982239 00 40982239
00 21 10420984 00 21 10420984
00 641200 00 641200
1085754 1524172 00 2609926
00 1430088 00 1430088
00 3853233 00 3853233
4070008 14109486 00 18179494
31449 47100 00 78549
1548101 8250000 621 735 56 71971657
1034405 870600 00 1905005
6273298 9647115 00 15920413
10604763 10992577 00 21597340
6609900 6565225 00 13175125
00 10 01068100 00 10 01068100
2459037 40765700 00 43224737
3211242 2415546 00 5626788
779169 3891900 00 4671069
11651380 33210753 384 535 60 83315693
9650737 18516729 176 174 01 45784867
00 3 44384923 1456 844 36 4 90069359
51500621 52725963 456 862 95 1 49912879
13654170 48336961 252 097 79 87200910
00 00 00 00
5049085 57239559 47 3 209 19 1 09609563
17140459 19103667 331 665 22 69410648
9327510 33061982 326 898 70 75079362
122301 1477200 00 1599501
19262807 61838008 00 81100815
00 00 00 00
18867777 3833524 00 22701301
00 00 00 00
411679 00 00 411679
19207382 77279878 00 96487260
317145 4258604 00 4575749
9182206445 241 94985544 12506 048 57 346 27796846
81245 47456 00 128701
16158 00 00 16158
19206603 1 23141090 00 1 42347693
9141596 3703847 366 730 72 49518515
10942057 00 00 10942057
10184562177 S 77740521 18223 239 25 S 517 84626623
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
AgenciesBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1972
103
TOTAL
RESERVES LIABILITIES
CURRENT AND FUND SURPLUS RESERVES
LIABILITIES BALANCES JUNE 30 1972 AND SURPLUS
2659944 100000 1151113 3911057
769459 251993418 00 252762877
10645 00 27099 37744
3010347 2500000 1018106 6528453
3497000 00 465345 3962345
28772017 2009781 10200441 40982239
2101620920 4748963 4051101 2110420984
516199 00 125001 641200
1760197 00 849729 2609926
998540 400000 31548 1430088
2029713 20585 1802935 3853233
15338518 00 2840976 18179494
00 00 78549 78549
4259799 62177388 5534470 71971657
163027 226935 1515043 1905005
14441730 00 1478683 15920413
15079769 417994 6099577 21597340
8672447 23121 4479557 13175125
115945155 870848510 14274435 1001068100
39539469 3597523 87745 43224737
849707 2707281 2069800 5626788
112613 924981 3633475 4671069
28767382 38453560 16094751 83315693
18917750 17652080 9215037 45784867
313328909 176084436 656014 490069359
90906802 46116819 12889258 149912879
44268238 26876059 16056613 87200910
00 00 00 00
53075847 47349179 9184537 109609563
17595690 35666522 16148436 69410648
35291967 32689870 7097525 75079362
639966 00 959535 1599501
38518202 34753934 7828679 81100815
604109 00 604109 00
00 20686690 2014611 22701301
00 00 00 00
224435 00 187244 411679
87491143 2320000 6676117 96487260
2230881 1500000 844868 4575749
19706503974 14913684111 7608761 34627796846
3607 00 125094 128701
00 16158 00 16158
123111414 16510401 2725878 142347693
4847503 44671012 00 49518515
140479 10788772 12806 10942057
29365739137 S 21467827648 951059838 S 51784626623

105
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITSANALYSIS OF CHANGES IN SURPLUS
SPENDING UNIT
Administrative Services
Department of J
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
Forest Research Council Georgia
Forestry Commission Georgia
Game and Fish Commission State
Groveland Lake Development Committee
Jekyll Island Committee
Lake Lanier Island 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
Surface Mined Land Use Board
Georgia
Corrections State Board of
Defense Department of
Education
Education Department of
Education 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
Administrative Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Coordinator of Highway Safety
Office of the
Governors Emergency Fund
Governors Office
Planning and Community Affairs
Bureau of State
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
Historical Commission Georgia
Industry and Trade Department of
BY SPENDING UNITS
BUDGET FUNDS
EXCESS PRIOR YEARS FUNDS RETURNED
OF FUNDS ADJUSTMENTS TO DEPARTMENT OF
AVAILABLE AND INCREASES ADMINISTRATIVE
SURPLUS OVER DECREASES IN SERVICES FISCAL SURPLUS
JULY 1 1971 EXPENDITURES 4892085 RESERVES DIVISION JUNE 30 1972
00 1700000 00 3192085
694417 28068880 27932960 694417 135920
5013774 42425745 6026526 5013774 48452271
532031 349180 1666 532031 350846
263317 275661 00 263317 275661
10075121 14384433 00 10075121 14384433
183053 626430 59958 183053 686388
00 29050 00 00 29050
1682877 3093634 182830 1682877 2910804
00 6378845 1 5449047 00 929798
00 13869 30942 00 44811
633 317 00 633 317
543 27849 50 543 27899
632199 2549426 49780 632199 2599206
8499455 23026077 16825224 8508155 6192153
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
359222 328975 263911 359222 592886
00 00 00 00 00
619495 65695369 65695369 619495 00
21383261 58837313 50676403 21383261 8160910
277824 1868117 1174 00 1591467
47191 259289 4341 47191 263630
4007986 30944455 30944455 4007986 00
1289762 4371296 3701512 1289762 669784
272188762 2 13940940 35321099 272188762 249262039
592588 474458 99499 592588 374959
229800 00 00 229800 00
00 1767154 1767154 00 00
2201 258088 00 2201 258088
00 00 00 00 00
10397074 11698808 4639274 14971046 11764110
406309 2848933 2682336 406309 166597
1759622 5038757 4118418 1759622 920339
00 452477 2581807 00 3034284
1522562 00 00 1522562 00
00 00 00 00 00
00 00 00 00 00
1421196 919606 2620 1421196 922226
571751 826347 00 571751 826347
00 48542160 48542160 00 00
1414126 712968 195350 1414126 517618
2653061 18 45951559 1835137229 3551300 9916091
54166746 4 35987204 165959088 54166746 270028116
676499 308447 00 676499 308447
00 78881156 78881156 00 00
5571443 1 33056791 54754188 5571443 78302603
00 48959768 48625470 00 334298
00 00 00 00 00
00 00 00 00 00
590502 8099575 6137095 590502 1962480
3275311 26376230 22003566 1 3275311 4372664
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS

BUDGET FUNDS
SPENDING UNIT continued
Judicial System
Supreme Court
Court of Appeals
Superior Courts
State Library Regular
State Library Court Reports
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
General Administration
Community Health Services and
Medical Facilities Construction
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease
Control
Program Administration
Battey state Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled
Children and Cancer
Resource Development and Quality
Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Northwest Regional Hospital
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration
Account
Ty Cobb Baseball Memorial Commission
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
EXCESS PRIOR YEARS FUNDS RETURNED
OF FUNDS ADJUSTMENTS TO DEPARTMENT OF
AVAILABLE AND INCREASES ADMINISTRATIVE
SURPLUS OVER DECREASES IN SERVICES FISCAL SURPLUS
JULY 1 1971 EXPENDITURES 6597233 RESERVES DIVISION JUNE 30 1972
452238 00 452238 6597233
2123954 969598 00 2123954 969598
2313996 13823470 20514822 116795 31907501
3631217 1908423 1925 3631217 1910348
3254672 139957 00 3254672 139957
493808 2393619 2615 493808 2396234
1264407 337205628 332945161 1264407 4260467
1503112 466901 73709 1503112 540610
105 19924 00 105 19924
43000 19958 00 43000 19958
3631717 1251113 100000 3631717 1151113
00 234249420 234249420 00 00
607883 23625 3474 607883 27099
5309999 3517366 2499260 5309999 1018106
660242 55345 410000 660242 465345
38802138 2001918 8198523 38802138 10200441
00 8796227 4745126 00 4051101
00 125001 00 00 125001
00 849729 00 00 849729
00 431548 400000 00 31548
00 1823520 20585 00 1802935
88664 2768840 160800 00 2840976
00 78549 00 00 78549
21311921 5115088 419382 21311921 5534470
00 1741978 226935 00 1515043
00 1478683 00 00 1478683
00 6517571 417994 00 6099577
00 4502678 23121 00 4479557
218998 880784027 866509592 218998 14274435
00 3685268 3597523 00 87745
00 4777081 2707281 00 2069800
00 4558456 924981 00 3633475
19564235 15693152 401599 19564235 16094751
15266307 9127925 87112 15266307 9215037
34874059 30410073 29754059 34874059 656014
169583 12983570 94312 169583 12889258
672718 17575087 1518474 672718 16056613
00 00 00 00 00
15921944 8665778 518759 15921944 9184537
3939175 18648436 2500000 3939175 16148436
10231664 6514600 582713 10231452 7097525
00 959535 00 00 959535
00 23160361 15331682 00 7828679
574310 604309 200 574310 604109
3093419 22701301 20686690 3093419 2014611
1245331 10016208 00 11261539 00
130747 187244 00 130747 187244
13054051 8996117 54598288 69972339 6676117
11849873 2101208 1256340 11849873 844868
00 14795454287 14787845526 00 7608761
25754 56572 68522 25754 125094
00 16158 16158 00 00
1729892 19234479 13100089 5138404 2725878
00
58040
108907
10801578 X
S 625753919 19698815916
108907
10788772
IrL
00
58040
00
12806
18669135092 704374905 951059838
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
Agencies109
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMFUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1972
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Appropriation Allotments Regular
Appropriation Allotments For Loans to Counties
Less Lapsed Funds
Net Appropriation
117554295106
25805400
117580100506
IO53663145
116526437361
FEDERAL FUNDS
Grants from U S Government
62212427733
COUNTIES AND CITIES
Grants Counties and Cities
482126378
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
1812630826
3897640
11798358
4660391282
89877547
6578595653
Total Revenues
185799587125
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Surplus
Total Funds Available
14636579616
S200436166741FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 1972
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
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Grants to Counties Cities and Civil Divisions
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
AUTHORITY LEASE RENTALS
OTHER Schedule by Spending Units Pages 124125
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
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Other
Total Governmental Costs
Excess of Funds Available over Expenditures
Includes assessment and collection allowance to outside
agencies in the amount of 1812630826
24564679590
1058957427
1859985026
591680632
1121030
8503
5764
9276
34463
4910
38582
46952
43603
70279
448
4120
3133
7232
415
366
16218
155
6852
2265
6621
3242
333
37086
23783
40757
35548
24761
15261
38634
68743
55673
39454
71362
35391
41734
34569
92597
97811
42077
88301
4308995
638106
2102727
730319
13200940
50728999
21351
3437
259134
1139670
1863401303
29343154
25860
16317528943
14358693
16142251
28200
113500
361705
16645656
2640259
55935216
181835
75074680
1700
59424363
34814378867
159553523
72270458120
2502100
615641430
142150
111
28076423705
17819522089
18297791631
8471033501
108072579899
180737350825
19698815916113
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS114
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1972
SPENDING UNIT
Administrative Services Department of
Aging State Commission on
Agriculture Department of
Air Transportation State Department of
Arts Georgia Commission on the
Audits Department of
Banking and Finance 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
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
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
Administrative Expense Fund
State Employees Assurance Department
Executive Department
Budget Bureau
Coordinator of Highway Safety Office of the
Governors Emergency Fund
Governors Office
Planning and Community Affairs Bureau of State
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
Historical Commission Georgia
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
State Library Regular
State Library Court Reports
Labor Department of
Division of Administration and Inspection
Employment Security Agency
Law Department of
Literature Commission State
STATE GRANTS
APPROPRIATION FROM U S
ALLOTMENTS GOVERNMENT
17200000 00
6596900 40894755
1131327737 97717878
30431100 00
9927900 11116452
153607700 00
82768600 00
373438950 00
175516500 2507609
38799800 00
4059000 00
592000 00
49795750 3335000
649038000 119114232
566998500 119847374
9200000 00
19000000 00
98058000 00
57837500 00
42980000 00
66031611 66000000
587597700 24032400
45925000 00
14860800 00
1709853991 137329307
105252600 21176271
43768559500 12895421689
11883442 1450413
81433700 00
00 10202274
25508850 00
243871700 00
17891200700 589743015
9341700 3061104
116315900 24188600
00 00
00 00
00 00
00 00
54050056 00
9882782 18824289
48542160 00
65820000 1441377
239774900 1349166619
6704291184 18592360665
2496974 00
00 00
779179293 1523545103
514000000 00
1191701303 00
1351700000 00
57700000 1453872
527563600 24385583
68289200 00
74655900 00
417590900 00
10464350 00
3200000 00
38237135 4434674
42773400 2373686342
116743200 00
1640000 00
GRANTS
FROM
COUNTIES
CITIES
00
00
00
00
00
00
00
00
00
00
00
00
00
95725200
00
00
00
00
477500
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
00
00
00
00
00
00
00STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1972
115
REVENUES AND
EARNINGS
RETAINED
BY UNITS
21164800
139323
3275335
00
500000
00
00
00
00
141435248
320000
00
1479500
59329900
32656202
00
00
00
25580000
00
00
156339151
00
00
111623635
553584
167453409
00
00
00
00
00
280705200
00
387672
49330014
00
55418303
5500000
00
00
00
00
26911481
627408
00
214257486
452994893
00
00
00
00
00
00
00
00
00
00
00
149407671
6204994
00
TOTAL
REVENUES
38364800
47630978
1232320950
30431100
21544352
153607700
82768600
373438950
178024109
180235048
4379000
5
546
9232
7195
92
190
980
838
429
1320
7679
459
148
19588
1269
92000
10250
07332
02076
00000
00000
58000
95000
80000
31611
69251
25000
60800
06933
82455
56831434598
13333855
81433700
10202274
25508850
243871700
18761648915
12402804
140892172
49330014
00
55418303
5500000
54050056
28707071
48542160
67261377
1615853000
25297279257
2496974
214257486
2755719289
514000000
1191701303
1351700000
59153872
551949183
68289200
74655900
417590900
10464350
3200000
42671809
2565867413
122948194
1640000
CARRYOVER
FROM PRIOR
YEAR
SURPLUS AND
RESERVES
00
19469757
1514755
00
00
00
00
00
00
6782949
2885
TOTAL
FUNDS
AVAILABLE
38364800
67100735
1233835705
30431100
21544352
153607700
82768600
373438950
178024109
187017997
4381885
00 592000
00 54610250
00 923207332
44 723 59 723974435
00 9200000
00 19000000
00 98058000
00 83895000
00 42980000
00 132031611
170 862 45 785055496
00 45925000
00 14860800
00 1958806933
5 999 99 127582454
3 138 60 56831748458
00 13333855
00 81433700
18 067 66 12009040
00 25508850
00 243871700
00 18761648915
5 927 48 12995552
00 140892172
00 49330014
00 00
00 55418303
00 5500000
00 54050056
00 28707071
00 48542160
00 67261377
13513 139 18 2967166918
999 700 00 25397249257
00 2496974
985 269 48 312784434
179 598 18 2773679107
528 284 36 566828436
00 1191701303
00 1351700000
00 59153872
74 000 00 559349183
00 68289 200
00 74655900
00 417590900
00 10464350
00 3200000
00 42671809
55 499 81 2571417394
00 122948194
00 1640000
116 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 197 2 GRANTS
STATE GRANTS FROM
APPROPRIATION FROM U S COUNTIES
qpEwnTNG itwtt continued ALLOTMENTS GOVERNMENT CITIES
Mineral Leasinq Commission 200000 00 00
Pardons and Paroles State Board of 129893502 1923862 00
Personnel Board State Merit System of
Personnel Administration 00 4079000 00
Pharmacy Georgia State Board of 2 3236600 00 00
Probation State Board of 201774543 35787705 00
Properties Control Commission State 12014124 00 00
Public Health Department of
General Administration 420956500 127609632 00
Community Health Services and Medical
Facilities Construction 854888800 1531378926 00
Environmental Health
Program Administration 7921200 00 00
Air Quality 27433200 36259655 00
Occupational Health 54844900 2459552 00
Sanitation 85538300 9459794 00
Water Quality Control Board 6037 3900 36871926 00
Health Surveillance and Disease Control
Program Administration 4567100 00 00
Battey State Hospital 277750000 171411 00
Dental Health 15850600 450000 00
Maternal and Child Health 38696800 38880115 00
Preventable Disease Control 306465900 80114920 00
Medical Care Administration
Program Administration 15843700 14788983 00
Medical Assistance Program 4244846700 10595289888 00
Medical Assistance Crippled Children and Cancer 197215700 171788267 00
Resource Development and Quality Control 35621300 38564489 00
Mental Health
Program Administration 55008800 1150000 00
Atlanta Regional Hospital 570230400 1966255 00
Augusta Regional Hospital 419968400 2156384 00
Central State Hospital 3486390900 10769465 00
Gracewood State School and Hospital 895545800 31342690 00
Mental Health Institute Georgia 673916800 13363044 00
Northwest Regional Hospital 85350000 00 00
Retardation Center Georgia 963244300 5070521 00
Savannah Regional Hospital 381185800 831467 00
Southwestern State Hospital 557029500 1463181 00
West Central Regional Hospital 68602200 00 00
Public Safety Department of 1678684100 145241957 00
Public Service Commission 80470200 2359248 00
Purchases Supervisor of 108292100 2216680 00
Real Estate Investment Board Georgia 00 00 00
Recreation Commission Georgia 11560600 00 00
Revenue Department of 1494298720 1896844 00
Secretary of State 392045000 00 00
Transportation Department of 16673547416 11075338593 385923678
Treasury State Administration Account 13787800 00 00
Ty Cobb Baseball Memorial Commission 00 00 00
Veterans Service State Department of 309205422 117875795 00
Warm Springs Memorial Commission
Franklin D Roosevelt 00 00 00
Workmens Compensation State Board of 77032266 17413409 00
SI16526437361 62212427733 S 482126378
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
Agencies
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1972
117
REVENUES AND
EARNINGS
RETAINED
BY UNITS
00
00
86516241
00
00
00
24965101
00
00
00
227742
00
1611700
00
84812175
00
00
00
00
155788873
17250323
00
00
51386229
32277817
517700184
269067644
45748669
00
43191324
22608879
42714068
00
10292670
00
9906936
1554773
00
1784840051
790690
1391591513
25000
196249
00
19935593
00
TOTAL
REVENUES
200000
131817364
90595241
23236600
237562248
12014124
573531233
2386267726
7921200
63692855
57532194
94998094
98857526
4567100
362390764
16300600
77576915
386580820
30632683
14995925461
386254290
74185789
56158800
623582884
454402601
4014860549
1195956134
733028513
85350000
1011506145
404626146
601206749
68602200
1834218727
82829448
120415716
1554773
11560600
3281035615
392835690
29526401200
13812800
196249
427081217
19935593
94445675
CARRYOVER
FROM PRIOR
YEAR
SURPLUS AND
RESERVES
00
00
257319137
00
00
00
2019929
1726049
00
00
00
00
00
00
964822
15790
00
00
00
139561833
00
00
00
00
00
125810
00
589712
00
247279
00
00
00
725115
00
25000000
10260250
00
00
00
12482717098
00
6483429
22631939
00
00
TOTAL
FUNDS
AVAILABLE
200000
131817364
347914378
23236600
237562248
12014124
575551162
2387993775
7921200
63692855
57532194
94998094
98857526
4567100
363355586
16316390
77576915
386580820
30632683
15135487294
386254290
74185789
561
6235
4544
40149
11959
7336
853
10117
4046
6012
686
18349
828
1454
118
115
32810
3928
420091
138
66
4497
58800
82884
02601
86359
56134
18225
50000
53424
26146
06749
02200
43842
29448
15716
15023
60600
35615
35690
18298
12800
79678
13156
19935593
94445675
6578595653 SI85799587125 14636579616 200436166741118
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 197 2
CAPITAL OUTLAY
PERSONAL
SPENDING UNIT SERVICES
Administrative Services Department of 8944004
Aging State Commission on 12148350
Agriculture Department of 620094183
Air Transportation State Department of 15958527
Arts Georgia Commission on the 4845652
Audits Department of 109259357
Banking and Finance Department of 65910779
Capitol Square Improvement Committee 00
Comptroller General 13571349 3
Computer Service Center State 59637575
Conservation
Altamaha River Basin Commission 1598285
Chattahoochee River Basin Georgia
Commission for the Development of the 450000
Forest Research Council Georgia 7485454
Forestry Commission Georgia 708526212
Game and Fish Commission State 380141558
Groveland Lake Development Committee 00
Jekyll Island Committee 00
Lake Lanier Islands Development Commission 00
Mines Mining and Geology Department of 33738022
North Georgia Mountains Commission 00
Ocean Science Center of the Atlantic Commission 14625456
Parks Department of State 206386964
Soil and Water Conservation Committee State 1920547
Surface Mined Land Use Board Georgia 9709663
Corrections State Board of 1040405503
Defense Department of 78786349
Education
Education Department of 2374907485
Educational Improvement Council Georgia 10484835
Higher Education Assistance Committee
Georgia 00
Higher Education Facilities Commission
Georgia 2508844
Medical Education Board State 00
Public School Employees Retirement System
Expense Fund 00
Regents of the University System of Georgia 107787050
Science and Technology Commission Georgia 8080608
State Scholarship Commission Georgia 15684239
Teachers Retirement System
Expense Fund 22799128
Technical Services Program Georgia 00
Employees Retirement System
Administrative Expense Fund 35302468
State Employees Assurance Department 00
Executive Department
Budget Bureau 44481412
Coordinator of Highway Safety Office of the 15296860
Governors Emergency Fund 00
Governors Office 40624891
Planning and Community Affairs Bureau of
State 120882006
Family and Children Services Department of
Benefits and Administrative Funds 610173244
Confederate Soldiers Home 00
Factory for the Blind 79420172
Youth Development Centers 550414185
General Assembly of Georgia 261877763
Grants State Aid
To Counties 00
To Incorporated Municipalities 00
Historical Commission Georgia 34159872
Industry and Trade Department of 109695325
Judicial System
Supreme Court 54714745
Court of Appeals 69848395
Superior Courts 398048458
State Library Regular 6217606
State Library Court Reports 00
Labor Department of
Division of Administration and Inspection 31755261
Employment Security Agency 1314734353
Law Department of 9962 3677
Literature Commission State 1143444
OPERATING
EXPENSES
245 287 11
49 452 95
3 105 591 35
141 233 93
22 207 50
299 639 10
162 313 91
854 680 00
392 169 82
1 210 015 77
27 697 31
1 416 83
470 969 47
2 09 6 978 84
2 933 905 41
92 000 00
190 000 00
980 580 00
498 280 03
429 800 00
120 816 66
1 585 230 20
421 363 36
48 918 48
7 654 101 94
170 248 09
21 419 546 27
23 745 62
814 337 00
77 330 42
19 507 9 5
37 500 00
523 953 72
20 660 11
70 535 64
260 784 09 00
201 158 35
55 000 00
86 490 38
125 838 64 00
234 235 18
1 560 971 03
2 451 103 91
21 885 27
1 544 831 06
19 832 081 31
2 559 909 05
260000000
420000000
13770954
130227628
6977222
3837907
5718972
206807
3060043
8522929
902407794
22857616
476632
PERSONAL
SERVICES
00
00
00
00
00
00
00
00
00
00
00
00
00
00
2586840
00
00
00
00
00
00
943234
00
00
00
00
00
00
00
00
OTHER
COSTS
00
00
18861362
00
00
00
00
00
00
00
00
00
00
00
24829419
00
00
00
00
00
39629120
91601359
00
00
38046781
00
23233481
00
00
00 00
00 00
00 00
00 581889085
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 9 317 01303
00 9 317 00000
778921 23 44550
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 170 69619
00 00
00 00
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 197 2
119
AUTHORITY
LEASE
RENTALS
00
00
97500000
00
00
00
00
287941900
00
00
00
OTHER
00
21938210
144395280
00
14202289
00
00
00
00
00
00
00 00
00 00
00 2433810
00 00
00 00
00 00
00 00
00 00
00 00
00 00
2546 00000 14163606
00 00
00 00
840 00000 00
00 27400000
27074 07927 493 70303998
00 00
00 00
00 00
00 23299967
00 2 40121700
20418 99200 159 65979400
00 00
00 1 13115612
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 2500000
00 8 44236250
00 241 05978418
00 00
00 00
00 1 07000000
00 00
00 00
00 00
00 00
2000 00000 93050000
00 00
00 00
00 00
00 2131514
00 00
00 00
00 00
00 00
00 00
TOTAL
GOVERNMENTAL
COSTS
33472715
39031855
1191409960
30081920
21268691
139223267
82142170
373409900
174930475
180639152
4368016
5
545
9206
7009
92
190
980
835
429
663
7262
440
146
19278
1232
91683
82401
57906
48358
00000
00000
58000
66025
80000
36242
18183
56883
01511
62478
11158
56617807518
12859397
81433700
10241886
25250762
243871700
18749950107
10146619
135853415
48877537
00
55418303
5500000
53130450
27880724
00
66548409
1121215359
24961262053
2188527
233903278
2640622316
517868668
1191701303
1351700000
51054297
532972953
61691967
73686302
403767430
8555927
3060043
40278190
2234211766
122481293
1620076
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
4892085
28068880
42425745
349180
275661
14384433
626430
29050
3093634
6378845
13869
317
27849
2549426
23026077
00
00
00
328975
00
65695369
58837313
1868117
259289
30944455
4371296
213940940
474458
00
1767154
258088
00
11698808
2848933
5038757
452477
00
00
00
919606
826347
48542160
712968
1845951559
435987204
308447
78881156
133056791
48959768
00
00
8099575
26376230
6597233
969598
13823470
1908423
139957
2393619
337205628
466901
19924
TOTAL
38364800
67100735
1233835705
30431100
21544352
153607700
82768600
373438950
178024109
187017997
4381885
5
546
9232
7239
92
190
980
838
429
1320
7850
459
148
19588
1275
92000
10250
07332
74435
00000
00000
58000
95000
80000
31611
55496
25000
60800
06933
82454
56831748458
13333855
81433700
12009040
25508850
243871700
18761648915
12995552
140892172
49 330014
00
55418303
5500000
54050056
28707071
48542160
67261377
2967166918
25397249257
2496974
312784434
2773679107
566828436
1191701303
1351700000
59153872
559349183
68289200
74655900
417590900
10464350
3200000
42671809
2571417394
122948194
1640000120
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 197 2
CAPITAL OUTLAY
SPENDING UNIT 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
General Administration
Community Health Services and Medical
Facilities Construction
Environmental Health
Program Administration
Air Quality
Occupational Health
Sanitation
Water Quality Control Board
Health Surveillance and Disease Control
Program Administration
Battey State Hospital
Dental Health
Maternal and Child Health
Preventable Disease Control
Medical Care Administration
Program Administration
Medical Assistance Program
Medical Assistance Crippled Children and
Cancer
Resource Development and Quality Control
Mental Health
Program Administration
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School and Hospital
Mental Health Institute Georgia
Northwest Regional Hospital
Retardation Center Georgia
Savannah Regional Hospital
Southwestern State Hospital
West Central Regional Hospital
Public Safety Department of
Public Service Commission
Purchases Supervisor of
Real Estate Investment Board Georgia
Recreation Commission Georgia
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Ty Cobb Baseball Memorial Commission
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
PERSONAL OPERATING PERSONAL OTHER
SERVICES EXPENSES SERVICES COSTS
00 180042 00 00
113187711 17378540 00 00
87773661 25891297 00 00
17781142 5431833 00 00
197014485 37030397 00 00
3224853 8733926 00 00
393005073 1 80544171 00 00
00 00 00 00
7589749 206450 00 00
51589210 11253916 00 00
50977504 6123142 00 00
82639533 10535041 00 00
59975665 36113021 00 00
4459410 29141 00 00
296197548 62042950 00 00
12735810 1838602 00 00
32726900 43371332 00 00
306221294 73841955 00 00
10384484 15745521 00 00
49747593 62723801 00 00
82104754 2 98085707 00 00
62342463 7066245 00 00
44305163 7295181 00 00
436148797 1 20440935 00 00
333355293 73219383 00 00
2939106426 8 57596992 00 545 97868
93407 3978 2 37198586 00 00
511963700 1 59079438 00 00
00 00 00 00
723161149 2 00526497 00 00
278153910 57823800 00 00
483785748 1 10906401 00 00
2000320 992345 00 00
1258360236 5 49133352 00 42 89893
71717680 11716077 00 00
54666376 11327793 00 00
683530 1115285 00 00
8193108 3180248 00 00
1060539400 21 44757520 00 00
197326464 1 11908018 00 00
6645001717 28 18794543 00 155158 88138
11837986 1918242 00 00
00 10000 00 66 53520
138466628 24976011 00 111 47138
11444963 8599537 00 00
73500032 10144065 00 00
28076423705 178 19522089 4308995 S 18293482636
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 AgenciesSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1972
EXCESS
OF FUNDS
AUTHORITY TOTAL AVAILABLE
LEASE GOVERNMENTAL OVER
RENTALS 00 OTHER 00 COSTS EXPENDITURES 19958 TOTAL
180042 200000
00 00 130566251 1251113 131817364
00 00 113664958 234249420 347914378
00 00 23212975 23625 23236600
00 00 234044882 3517366 237562248
00 00 11958779 55345 12014124
00 00 573549244 2001918 575551162
00 23791 975 48 2379197548 8796227 2387993775
00 00 7796199 125001 7921200
00 00 62843126 849729 63692855
00 00 57100646 431548 57532194
00 00 93174574 1823520 94998094
00 00 96088686 2768840 98857526
00 00 4488551 78549 4567100
00 00 358240498 5115088 363355586
00 00 14574412 1741978 16316390
00 00 76098232 1478683 77576915
00 00 380063249 6517571 386580820
00 00 26130005 4502678 30632683
00 141422 318 73 14254703267 880784027 15135487294
00 23 785 61 382569022 3685268 386254290
00 00 69408708 4777081 74185789
00 00 51600344 4558456 56158800
513000 00 00 607889732 15693152 623582884
387000 00 00 445274676 9127925 454402601
1332750 00 00 3984576286 30410073 4014986359
117000 00 00 1182972564 12983570 1195956134
450000 00 00 716043138 17575087 733618225
853500 00 00 85350000 00 85350000
794000 00 00 1003087646 8665778 1011753424
500000 00 00 385977710 18648436 404626146
00 00 594692149 6514600 601206749
646500 00 00 67642665 959535 68602200
00 00 1811783481 23160361 1834943842
00 00 83433757 604309 82829448
00 567 202 46 122714415 22701301 145415716
00 00 1798815 10016208 11815023
00 00 11373356 187244 11560600
00 667 425 78 3272039498 8996117 3281035615
815000 00 00 390734482 2101208 392835690
21568094 74 771 701 39 27213664011 14795454287 42009118298
00 00 13756228 56572 13812800
00 00 6663520 16158 6679678
00 2558 889 00 430478677 19234479 449713156
00
00
00
00
20044500
83644097
108907
10801578
19935593
94445675
I847103350 108072579899 180737350825 19698815916 200436166741
HHHhUHT123
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
124
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
AGRICULTURE DEPARTMENT OF
Fire Ant Eradication
Personal Services
Salaries and Wages
Employers Contribution for
Health Insurance
Other Costs
Travel
Supplies and Materials
Communications
Other Contractual Expense
Livestock Indemnities
Indemnities
ARTS GEORGIA COMMISSION ON THE
Grants
Other Contractual Expense
13418332
323905
2425724
18949303
331
106573568
21938210
13742237
127948926
141691163
2704117
144395280
14202289
CONSERVATION
FORESTRY COMMISSION GEORGIA
Grants
Grants to Counties Cities and Civil Divisions
PARKS DEPARTMENT OF STATE
Land Acquisition
Other Contractual Expense
Natural Area Council
Personal Services
Salaries and Wages
Employers Contribution for
FICA
Retirement
Health Insurance
Other Costs
Travel
Supplies and Materials
Communications
Publications Publicity and
Printing
Rents
Other Expenditures
Per Diem and Fees
28200
113500
37800
DEFENSE DEPARTMENT OF
Grants
Grants to Counties Cities and Civil Divisions
214535
140935
181504
746 80
17 00
21 00
1 421 50
11106089
2120413
179500 2299913
757604
3057517
2433810
14163606
27400000
EDUCATION
EDUCATION DEPARTMENT OF
Grants
Grants to Counties Cities and Civil Divisions
MEDICAL EDUCATION BOARD STATE
Scholarships
Tuition and Scholarships
PUBLIC SCHOOL EMPLOYEES RETIREMENT
SYSTEM EXPENSE FUND
Employer Contributions
Grants to Counties cities and Civil Divisions
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
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
14885671200
23137944
1057170256
49370303998
23299967
240121700
15965979400
113115612
2500000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
125
EXECUTIVE DEPARTMENT continued
PLANNING AND COMMUNITY AFFAIRS
BUREAU OF STATE
Appalachian Regional Commission Grant
Other Contractual Expense
Area Planning and Development Commission Grants
Other Contractual Expense
Area Planning 701 Program HUD
Grants to Counties Cities and civil Divisions
Coastal Plains Regional Commission Grant
Other Contractual Expense
Land and Water Conservation Grants
Grants to Counties Cities and Civil Divisions
Omnibus Crime and Safe Streets Act 1968 and
Juvenile Deliquency Prevention Act
Grants to Counties Cities and Civil Divisions
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
BENEFITS AND ADMINISTRATIVE FUNDS
Benefits
Direct Benefits Medical Care and Public Assistance
Grants to Counties for Administration
Grants to Counties Cities and Civil Divisions
YOUTH DEVELOPMENT CENTERS
Grants to Counties Detention Centers
Grants to Counties Cities and Civil Divisions
INDUSTRY AND TRADE DEPARTMENT OF
Advertising
Publications Publicity and Printing
Metropolitan Atlanta Rapid Transit Authority
Other Contractual Expense
JUDICIAL SYSTEM
STATE LIBRARY REGULAR
Library Books
Other Contractual Expense
PUBLIC HEALTH DEPARTMENT OF
COMMUNITY HEALTH SERVICES AND MEDICAL FACILITIES CONSTRUCTION
Community Health Services Grants
Grants to Counties Cities and Civil Divisions
Medical Facilities Construction Grants
Grants to Counties Cities and Civil Divisions
MEDICAL CARE ADMINISTRATION
MEDICAL ASSISTANCE PROGRAM
Benefits Regular
Direct Benefits Medical Care and Public Assistance
Benefits Medical Assistance Only
Direct Benefits Medical Care and Public Assistance
MEDICAL ASSISTANCE CRIPPLED CHILDREN AND CANCER
Benefits Cystic Fibrosis
Direct Benefits Medical Care and Public Assistance
PURCHASES SUPERVISOR OF
Workmens Compensation Payments
Workmens Compensation and Indemnities
REVENUE DEPARTMENT OF
Loans to Counties Tax Reevaluation
Grants to Counties Cities and Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
Airport Development
Personal Services
Salaries and Wages
Other Costs
Other Contractual Expense
VETERANS SERVICE STATE DEPARTMENT OF
Central State Hospital
Other Contractual Expense
Conferedate widows
Direct Benefits Medical Care and Public Assistance
Medical College of Georgia
Other Contractual Expense
Total Other Expenditures
5426400
116873337
63225841
12140000
141968488
504602184
20666451133
3439527285
75000000
18050000
29897600
36844978
603506
76566633
844236250
24105978418
107000000
93050000
2131514
1123883018
1255314530 2379197548
14069405633
72826240 14142231873
2378561
56720246
66742578
77170139
138980700
3317300
113590900 255888900
108072579899127
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITSSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
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
BUDGETED
19368400
21164800
405 33200
ACTUAL
17200000
21164800
38364800 Jj
OVER
UNDER
2168400
00
2168400
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
14168400
26364800
40533200

8944004
24528711
33472715 Jj
4892085
5224396
1836089
7060485
4892085
AGING STATE COMMISSION ON
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
BUDGETED
6596900
59054800
65651700
00
65651700
ACTUAL
OVER
UNDER
6596900 00
41034078 18020722
47630978 18020722
19469757
67100735
19469757
1449035
EXPENDITURES
Personal Services
Operating Expense
Grants to Public and Private
NonProfit Agencies
Excess of Funds Available over Expenditures
12654800
5167800
47829100
65651700

12148350
4945295
39031855
28068880 S
506450
222505
21938210 25890890
26619845
280f68880STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
129
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Agriculture as presented on page 39 of unit report provided for
expenditures totaling 1260951300 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
Transfers from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Livestock Indemnities
Fire Ant Eradication
Excess of Funds Available over Expenditures
OVER
UNDER
1136390300
124561000
1131327737 5062563
100993213 23567787
1260951300
00
1232320950
1514755
638316800
326524000
22250500
112500000
7360000
154000000
620094183
310559135
18861362
97500000
2704117
141691163
28630350
1514755
1260951300 1233835705 27115595
18222617
15964865
3389138
15000000
4655883
12308837
1260951300 1191409960 69541340
S 42425745 42425745
AIR TRANSPORTATION STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Air Transportation as presented on page 17 of unit report
provided for expenditures totaling 31031700 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
310317 00 304311 00 600600
165317 145000 00 00 159585 141233 27 93 573173 376607
310317 00 300819 20 949780
3491 80 349180
130
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ARTS GEORGIA COMMISSION ON THE
paTM OF APPROVED WIDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Conmis8ion on the Art aibie budgetedexpendituresfactual
for expenditures totaling 23877800 A comparison of anticipated funds available ana g
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
9929200
13948600
23877800
ACTUAL
9927900
11616452

11
21544352 1
OVER
UNDER
1300
2332148
2333448
EXPENDITURES
Personal Services
Operating Expense
Grants
Excess of Funds Available over Expenditures
4859600
2291400
16726800
23877800
5
4845652
2220750
14202289
21268691 is
275661
13948
70650
2524511
2609109
275661
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of nbud itandsvrilable
totaling 156107700 A comparison of anticipated funds available ana ouageceu KxPeu
and expenditures maybe summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
153607700
2500000
1r56107700
123267800
32839900
156107700
5
ACTUAL
153607700
00
153607700
109259357
29963910
139223267 J
14384433
OVER
UNDER
00
2500000
2500000
14008443
2875990
16884433
14384433STATE UNITS
131
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for eSendturesPoIIiaUsl41 R9 00 Dpartment f Bin and Finance as presented on page 17 of unit report provided
LH h a 9r C A comParlson f anticipated funds available and budgeted expenditures to actual
tunas 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
84185900
67026700 17159200
84185900

ACTUAL
82768600
65910779
16231391
32142170
626430
OVER
UNDER
1417300
1115921
927809
2043730
626430
CAPITOL SQUARE IMPROVEMENT COMMITTEE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituresatoanrf3b9e4S7theCapit0lSqUare ImPTOTemet Committee as presented in unit report provided for
funds t 9 396343287 A comparison of anticipated funds available and budgeted expenditures to actual
tunds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
396743287
85468000
311275287
396743287
373438950 X
85468000
287941900
373409900
29050
OVER
UNDER
23304337
00
23333387
23333387
29050132
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
H
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
177833800
5679600
83513400
141372700
42140700
1 83513400

175516500
2507609
178024109 1
135713493
39216982
174930475
3093634
OVER
UNDER
2317300
3171991
5489291
5659207
2923718
8582925
3093634
COMPUTER SERVICE CENTER STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Computer Service Center as presented on page 15 of unit report provided for
expenditures totaling 186274800 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
422528 1440220 00 00 387998 1414352 00 48 3453000 2586752
1862748 00 1802350 48 6039752
00 67829 49 6782949
lr862748 00 1870179 97 743197
628949 1233799 00 00 596375 1210015 75 77 3257325 2378323
1862748 00 1806391 63788 52 45 s 5635648
6378845
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
133
CONSERVATION
ALTAMAHA RIVER BASIN COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
turesTtotalina Ifnionnf fr Altfah River Basin Commission as presented in unit report provided for expendi
vfH 5664000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows cucl junua aauaie
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
4080000
1584000
5664000
ACTUAL
OVER
UNDER
4059000 21000
320000 1264000
4379000
2885
1285000
2885
5664000 4381885 1282115
1714000 3950000 1598285 2769731 115715 1180269
5664000 4368016 1 3869 S 12959 84
13869
CONSERVATION
CHATTAHOOCHEE RIVER BASIN GEORGIA COMMISSION FOR THE DEVELOPMENT OF THE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
rae0 approved budget for the Georgia Commission for the Development of the Chattahoochee River Basin as presented
nrfV Tl reprt Provided for expenditures totaling 3998500 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
592000 3406500 592000 00 00 3406500
3998500 592000 3406500
2429400 1569100 450000 141683 1979400 1427417
3998500 591683 3406817
317 s 31 7
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forest Research Council as presented on page 15 of unit report provided
for expendlturesPoaling 55865500 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
BUDGETED
50260000
5605500
55865500
ACTUAL
49795750
4814500
54610250 iz
OVER
UNDER
464250
791000
1255250
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
7950000
47915500
55865500

7485454
47096947
54582401
27849
464546
818553
1283099
27849
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented on page 19 of unit report provided for
expenditures totaling 944309200 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
Grants
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
6706444 00 6490380 00 216064 00
2736648 00 2741693 32 5045 32
9443092 00 9232073 32 211018 68
7319802 00 7085262 12 234539 88
2098952 00 2096978 84 1973 16
24338 9443092 00 00 24338 9206579 10 06 10
236512 94
25494 26 s 25494 26
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
135
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

CONSERVATION
GAME AND FISH COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The jal aPfrvd budget for the State Game and Fish Commission as presented on page 51 of unit report provided
for expenditures totaling 738972944 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
573450100
165522844
738972944
00
738972944
398342200
279180744
61450000
738972944

ACTUAL
566998500
124712801
691711301
4472359
696183660
380141558
265599766
27416259
673157583
230r26077
OVER
UNDER
6451600
40810043
47261643
4472359
42789284
18200642
13580978
34033741
65815361
23026077

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 in unit report provided for
expenditures totaling 13580000 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
BUDGETED ACTUAL OVER UNDER
92000 43800 00 00 92000 00 00 43800 00 00
135800 00 92000 00 S 43800 no
s 135800 00 92000 on
00 00
136
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 for the Jekyll Island Committee as presented in unit report provided for expenditures
o nnnnn A comparison of anticipated funds available and budgeted expenditures to actual funds available
totaling 19000000
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
19000000
19000000
ACTUAL 19000000
19000000
00
OVER UNDER
00
00
00
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 123908000 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
98058000
25850000
123908000
123908000

ACTUAL
OVER
UNDER
98058000 00
00 25850000
98058000 25850000
98058000 25850000
00 00STATE UNITS
137
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
provided foraexpfndturesUtotalSa SsVoaToT0 MieS a1 presented on page 17 of unit report
actual funds aablerandeeSeuLa5iff1srlPated aValable expendituresto
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 578375 269669 00 00 ACTUAL 578375 260575 838950 337380 498280 00 00 00 22 03 OVER UNDER 9094 00
848 044 00 9 12 3 094 633 749 383 289 00 78 97
338 510 848 014 030 044 00 00 00
835 3 660 289 25 75 75 7r

CONSERVATION
NORTH GEORGIA MOUNTAINS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for expendituresPotelinaUfll3 287 on T GSgia Muntain Commission as presented on page 9 of unit report provided
fSndrrlabiranfeendltures80 suSzeTasloS1 aValable
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
429800 63487 493287 00 00 00 429800 00 00 00 6348700
429800 00 s 6348700 6348700 00
493287 00 429800 00
00
138
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 in unit report pro
vided for expenditures totaling 132935500 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
669355 660000 00 00 660316 660000 11 00 9038 89 00
1329355 00 1320316 11 9038 89
155155 124200 1050000 00 00 00 146254 120816 396291 56 66 20 8900 3383 653708 44 34 80
1329355 00 663362 42 665992 58
656953 69 s 656953 69
CONSERVATION
PARKS DEPARTMENT OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of State Parks as presented on page 67 of unit report provided for
expenditures totaling 785959300 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
Natural Area Council
Land Acquisition
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
5950829 00 5875977 00 74852 00
1799402 00 1803715 51 4313 51
7750231 00 7679692 51 70538 49
109362 00 170862 45 61500 45
7859593 00 7850554 96 9038 04
2144385 00 2063869 64 80515 36
1683717 00 1585230 20 98486 80
1248991 00 925445 93 323545 07
2546000 00 2546000 00 00
36500 00 30575 17 5924 83
200000 00 111060 89 889 39 11
785959 3 00 7262181 83 597411 17
588373 13 s 588373 13
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
139
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented on page 19 of unit report
provided for expenditures totaling 46950000 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
469500 00 459250 00 10250 00
29413 00 19205 47 10207 53
440087 00 421363 36 18723 64
469500 00 440568 83 28931 17
18681 17 18681 17

CONSERVATION
SURFACE MINED LAND USE BOARD GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Surface Mined Land Use Board as presented on page 17 of unit report pro
vided for expenditures totaling 15027100 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 UNDER
150271 00 148608 00 166300
99104 00 97096 63 200737
51167 00 48918 48 224852
150271 00 146015 2592 11 89 425589
259289
140
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CORRECTIONS STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Corrections as presented in unit report provided for expenditures
totaling 2076771600 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
Authority Lease Rentals
1789624200
287147400
S 2076771600
1109336300
808935300
74500000
84000000
1709853991
248952942
OVER
UNDER
79770209
38194458
1958806933 S 117964667
1040405503
765410194
38046781
84000000
68930797
43525106
36453219
00
Excess of Funds Available over Expenditures
S 2076771600 1927862478 148909122
s 30944455 S 30944455
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 23 of unit report provided for expendi
tures totaling 131755300 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
OVER
BUDGETED ACTUAL UNDER
1067297 00 1052526 00 14771 00
250256 00 217298 55 32957 45
1317553 00 1269824 55 47728 45
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Grants
Excess of Funds Available over Expenditures
00
131755300
84895400
19159900
300000
27400000
131755300

599999
127582454
78786349
17024809
00
27400000
123211158
4371296
599999
4172846
6109051
2135091
300000
00
8544142
4371296STATE UNITS
141

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
The total approved budget for the Department of Education as presented in unit report provided for expenditures
totaling 558396989100 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
43904348600 43768559500 135789100
14492640500 13062875098 1429765402
5 58396989100 56831434598 1565554502
313860
313860
5 58396989100 5 56831748458 1565240642
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Departmental
School Systems for Authority Lease Rentals
School Systems for Capital Outlay
Grants
Excess of Funds Available over Expenditures
2467693800 5
2308029000
82086300
43726900
2449225900
220136300
50826090900
2374907485 92786315
2141954627 166074373
23233481 58852819
46035612 2308712
2441556036 7669864
219816279 320021
49370303998 1455786902
58396989100 56617807518 1779181582
213940940
213940940

EDUCATION
EDUCATIONAL IMPROVEMENT COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Educational Improvement Council as presented on page 17 of unit report
provided for expenditures totaling 514853900 A comparison of anticipated funds available and budgeted expendituresto
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
137506 11033 00 00 118834 14504 42 13 1867158 347113
148539 00 133338 55 1520045
121139 27400 00 00 104848 23745 35 62 1629065 365438
148539 00 128593 97 1994503
4744 58 s 474458
lHiHHBl
142
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
HIGHER EDUCATION ASSISTANCE COMMITTEE GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Higher Education Assistance Committee as presented on page 13 ofunit report
provided for expenditures totaling 81550000 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
ACTUAL
OVER
UNDER
S 81550000 81433700 116300
S 81550000 81433700 116300
S 00 S 00
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
Treasurer of the United States
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
10202274
1806766
120 090 4
25 77 088 330 44 42
102 17 418 671 86 54
120 090 40
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
143
EDUCATION
MEDICAL EDUCATION BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituratoridn fr t StatS Iedicai Education Board as presented on page 18 of unit report provided for
m V 24 A comParlson f 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
BUDGETED
26265000
2165000
24100000
26265000

25508850
1950795
23299967
25250762
2580S8
OVER
UNDER
756150
214205
800033
1014238
258088
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tntalT tiiannd bdget fo the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 243871700 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
Employers Contributions
Excess of Funds Available over Expenditures
BUDGETED
243871700
243871700
3750000 240121700 243871700 37500 2401217 2438717 00 00 00 00

OVER
UNDER
00
00
00
00
00144
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 gents
Centrai Office afwell as Organized Research Extension Teaching Institutions Grants to Junior Co liege ther acti
vities The Regents in turn make budget allocations to the various units as shown on page 52 of unit report
Separate audit reports are made for the various units of the University System including research and extension acti
vities Section II of this 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 Grants to DeKalb College Student Aid HEFA Construction Grants Authority Lease Rentals and
Teachers Retirement as presented on page 50 of unit report provided for expenditures totaling 41193099uu
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
Grants to DeKalb College
Student Aid
Capital Outlay
Authority Lease Rentals
Teachers Retirement
Other Revenues Retained
Regents Central Office
Capital Outlay
HEFA Grants
Authority Lease Rentals
BUDGETED
OVER
UNDER
s 1 517 895 00 1 517 894 00 1 00
2 131 600 00 2 131 600 00 00
275 000 70 00 00 275 000 20 00 00 00 00
17 853 552 00 17 643 552 00 210 000 00
10 498 765 00 10 498 765 00 00
32 276 832 00 32 066 831 00 210 001 00
140 827 00 110 171 30 30 655 70
6 000 000 00 5 818 870 85 181 129 15
2 775 440 00 2 775 440 00 00
8 916 267 00 8 704 482 15 211 784 85
41 193 099 00 40 771 313 15 421 785 85
EXPENDITURES
Regents Central Office
Personal Services
Operating Expense
Grants to DeKalb College
Student Aid
Capital Outlay
HEFA Construction Grants
Architect Fee
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
107839100
58033100
213160000
27500000
600000000
2000
2062899200
1049876500
4119309900
107787050
52395372
201153600
23137944
581887085
2000
2041899200
1057170256
4065432507
11698808 S
52050
5637728
12006400
4362056
18112915
00
21000000
7293756
53877393
11698808
The above comparison indicates that Teachers Retirement was overspent by 7293756 This overexpenditure is in
violation of Section 75 of the General Appropriations Act of 19711972 as approved March 19 1971STATE UNITS
145
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

3 Sill

EDUCATION
SCIENCE AND TECHNOLOGY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
4 tal proved budget for the Georgia Science and Technology Commission as presented on page 19 of unit report
actual funds 3 HeLtotaling 10000000 A comparison of anticipated funds available and budgeted expenditures to
actual runds 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
10000000
00
10000000
00
10000000
ACTUAL
9341700
3061104
12402804
592748
OVER
UNDER
658300
3061104
2402804
592748

12995552
2995552
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
8283000
1717000
10000000
8080608
2066011
10146619
2848933
202392
349011
146619
2848933

v JxFeera fndS erf not bud9eted by the Georgia Science and Technology Commission In the future all funds received
because 286 nT bbudted The operating expense category of the approved budget was overspent by IsoIlf
because 528767 of operating expenses were Federal funds and were not budgeted
The overexpenditure of 349011 in the operating expense category is in violation of Section 7ci of the General
Appropriations Act approved March 19 1971 general

EDUCATION
STATE SCHOLARSHIP COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Scholarship Commission as presented in unit report provided for
expenditures totaling 140749 300 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
Scholarships
Excess of Funds Available over Expenditures
BUDGETED
116519200
24230100
140749300
17940500
7458800
115350000
140749300
116315900
24576272
140892172
15684239
7053564
113115612
OVER
UNDER
203300
346172
142872
2256261
405236
2234388
135853415 4895885
5038757 5038757146
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
54804800 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
24457900
30346900
54804800
ACTUAL
OVER
UNDER
54804800 49330014 5474786
22799128
26078409
48877537 1
452477
1658772
4268491
5927263
452477
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE OVER EXPENDITURES
pproved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
The total a
totaling 71194600 A comparison of anticipat
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Special
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
115000 596946 00 00 554183 00 03 115000 42762 00 97
711946 00 554183 03 157762 97
393851 203095 115000 00 00 00 353024 201158 68 35 00 40826 1936 115000 32 65 00
711946 00 554183 03 00 s 157762 97 00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
147
EMPLOYEES RETIREMENT SYSTEM STATE EMPLOYEES ASSURANCE DEPARTMENT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituretotelSrssOofnn0 t ployees Retirement System State Employees Assurance Department provided for
avKlabirndxpendftesTy0 sunSes fos to actual funds
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
55000Of
5500000
5500000
5500000
00
OVER
UNDER
00
00
00
EXECUTIVE DEPARTMENT
BUDGET BUREAU
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
totaling S7ala0PnnVeV3Udget r t Bdet Bureau as presented on page 15 of unit report provided for expenditures
expeandiLres5maybrsumardrarfollo1C1Pated bUdeted ures tl actual funds available and

FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
57526000
467115 108145 00 00
575260 00 S

54050056 1
44481412
8649038
53130450
919606
OVER
UNDER
3475944
2230088
2165462
4395550
919606148
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EXECUTIVE DEPARTMENT
COORDINATOR OF HIGHWAY SAFETY OFFICE OF THE
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 15 of unit report
provided for expenditures totaling 30759300 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
101757 00 98827 82 292918
205836 00 188242 89 1759311
307593 00 287070 71 2052229
167279 00 152968 60 1431040
140314 00 125838 64 1447536
307593 00 278807 24 2878576
S 8263 47 s 826347
EXECUTIVE DEPARTMENT
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 19 of unit report provided for expenditures
totaling 67498700 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
Mansion Allowance
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
658200 16787 00 00 658200 14413 00 77 2373 00 23
674987 00 672613 77 2373 23
409187 240800 25000 00 00 00 406248 234235 25000 91 18 00 2938 6564 09 82 00
674987 00 665484 09 9502 91
7129 68 7129 68
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
149

EXECUTIVE DEPARTMENT
GOVERNOR S EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
nT t0tV5PrfVd bud9et for the Governors Emergency Fund was 180000000 A comparison of anticipated funds
available and budgeted expendxtures to actual funds available and expenditures may be summarized as followsT
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
S 180000000 180000000
OVER
UNDER
00
180000000 131457840 48542160
48542160 48542160
EXECUTIVE DEPARTMENT
PLANNING AND COMMUNITY AFFAIRS BUREAU OF STATE
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 45 of unit
report provided for expenditures totaling 1536720000 A comparison of anticipated funds available and budgeted expendi
tures 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
Appalachian Regional Commission
Coastal Plains Regional Commission
Area Planning and Development
Commission Grants
Omnibus Crime and Safe Streets
Act of 1968
Land and Water Conservation Grants
Area Planning 701 Program HUD
Excess of Funds Available over Expenditures

BUDGETED
239874900
1296845100
239774900
1376078100
OVER
UNDER
100000
79233000
1536720000
00
1615853000
1351313918
79133000
1351313918
1536720000 2967166918 1430446918
135041400
190812300
5426400
13000000
117389900
850000000
160250000
64800000
120882006
156097103
5426400
12140000
116873337
504602184
141968488
63225841

14159394
34715197
00
860000
516563
345397816
18281512
1574159
1536720000

1121215359 415504641
1845951559 1845951559
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FAMILY AND CHILDREN SERVICES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Family and Children Services provided for expenditures totaling
28896213700 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
Grants to Counties for Administration
Grants to County Detention Centers
Benefits
Excess of Funds Available over Expenditures
BUDGETED
7674804400
21221409300
28896213700
00
OVER
UNDER
7485967451 188836949
437623745
20783785555
28269753006
216456766
626460694
216456766
s 28896213700 28486209772 410003928
1379624600
2426377600
41550000
3527000000
130000000
21391661500
28896213700
1240007601
2384990155
00
3439527285
107000000
20666451133
139616999
41387445
41550000
87472715
23000000
725210367
27837976174 1058237526
648233598 S 648233598
The above comparison includes Benefits and Administrative Funds Youth Development Centers Factory for the Blind and
the Confederate Soldiers Home Separate reports are on file for the Youth Development Centers Factory for the Blind and
the Confederate Soldiers Home A consolidated statement of all activities of the Department of Family and Children
Services is scheduled in the report of the Benefits and Administrative Funds
GENERAL ASSEMBLY OF GEORGIA
The total approved budget for operation of the General Assembly was 514000000 plus carryover of reserves from
prior year of 52828436 making total funds available of 566828436 The total expenditures of the General Assembly of
Georgia were 517868668 in the fiscal year ended June 30 1972
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 sum
marized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
1191701303 1191701303
260000000
931701303
260000000
931701303
1191701303

1191701303
00
OVER
UNDER
00
00
00
00
00STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
151
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
LssiSlFs
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
1351700000 1351700000
420000000
931700000
I35i7nnnnn
420000000
931700000
1351700000
00
OVER
UNDER
00
00
HISTORICAL COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendituresatoalInTs591dlR nT Gergla Bist1 Commission as presented on page 23 of unit report provided for
avSnfbKdtL1Ss51fSlllSBriPaed fUndS aVailablS and bUdget6d r textual fund
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 577000 14538 591r5 3R 00 00 00 ACTUAL 57700000 1453872 59153872 34159872 13770954 3123471 OVER UNDER 00 72 72 1507328 1565646 5026529
356672 153366 81500 00 00 00
591 53B 00 51054297 R099575 8099503 8099575

152
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
for expenditures totaling 553528200 A comparison of anticipated funds
funds available and expenditures may be summarized as follows
presented on page 34 of unit report provided
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
Authority Lease Rentals
Advertising
MARTA
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
5293743 00 527563600 1810700
241539 00 24385583 231683
5535282 00 00 551949183 7400000 1579017 7400000
s 5535282 00 559349183 5820983
ft 1128705 00 109695325 3175175
1402077 00 130227628 9980072
74000 00 00 7400000
2000000 00 200000000 00
750000 00 75000000 00
180500 00 18050000 00
s 5535282 00 532972953 26376230 s 20555247
26376230
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 17 of unit report provided for
ditures totaling 68289200 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
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
3289200
61387100
6902100
68289200
68289200
54714745
6977222
61691967
6597233
OVER
UNDER
00
6672355 75122
6597233
S 6597233
The above statement indicates that operating expense for Supreme Court operations was overspent in the amount of
75122 Budget amendments should have been made for revised estimated expenditures in operating expenseSTATE UNITS
153
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

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 74655900 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
746559 00 746559 00 00
700909 45650 00 00 698483 38379 95 07 242505 727093
746559 00 736863 02 969598
9695 98 969598
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts of Georgia as presented on page 14 of unit report provided for
expenditures totaling 417590900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FOR COURT OPERATIONS
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
Court Operations
FOR DISTRICT ATTORNEYS
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services t
Excess of Funds Available over Expenditures
District Attorneys
Total Excess of Funds Available over Expenditures
BUDGETED
272313400
250716000
21597400
272313400
145277500
145277500
272313400
260214192
5718972
iL
265933164
6380236
145277500
137834266
7443234
13823470
OVER
UNDER
00
9498192
15878428
6380236
6380236
00
7443234
7443234
13823470
Qe bovJ statement indicates that personal services for Superior Court operations were overspent in the amount o
a4ytiy Budget amendments should have been made for revised estimated expenditures in personal servicesSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
STATE LIBRARY
BUDGETED
REGULAR
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Library as presented on page 13 of unit report provided for expenditures
totaling 13070900 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
Library Books
Excess of Funds Available over Expenditures
130r70900
9900900 670000 2500000
13070900

10464350
OVER
UNDER
2606550
6217606
206807
2131514
8555927
1908423
3683294
463193
368486
4514973
1908423
JUDICIAL SYSTEM
STATE LIBRARY
COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court Reports Library as presented on page 11 of unit report provided for expendi
tures totaling 3200000 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 3200000
Excess of Funds Available over Expenditures
BUDGETED 32000 00
32000 00
3200000
3060043
139957
OVER 1 UNDER
00
1399 57
1399 57
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
155
LABOR DEPARTMENT OF
DIVISION OF ADMINISTRATION AND INSPECTION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Labor Division of Administration and Inspection as presented on os
expnditurerractSarfundsvaiSblfanf5 ft9 443054 Acomparison of anticipate fundsavaabLand budded
cApenuitures to actual runds 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
400799 42213 00 54 382371 44346 35 74 1842765 213320
443012 54 426718 09 1629445
349138 93874 01 53 317552 85229 61 29 3158540 864524
443r012 54 402781 23936 90 19
2393619

LABOR DEPARTMENT OF
EMPLOYMENT SECURITY AGENCY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
far eaPrf planln9 Ccil budget has been included in the regular operating budget due to the fact that a satis
factory distribution of expenditures could not be obtained from the Department of Labor The total approved budget for the
tPrTTf Labor Employment Security Agency regular operations and Manpower Planning Council as prfsented i unit report
actual funds ZTu 246434100 A comparison of anticipated funds available and budgeted expenditurest
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
Unemployment Compensation
Reserve Fund
Excess of Funds Available over Expenditures
75418000
2388886100
2464304100
00
2464304100
ACTUAL OVER UNDER
105000 23786976 00 13 649180 101884 00 87
23891976 13 751064 87
2464304100
1458664300
919939800
16800000
68900000
5320091
2394517704
5320091
69786396
1246613296 212051004
830320542 89619258
17069619 269619
00

68900000
2094003457 370300643
300514247 300514247
is invioUtSTofIoS TetJjJritalh exceeded the budgeted by 269619
of the General Appropriations Act of 1971 approved March 19 197U
ThisHMMMMMMM
156
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF continued
EMPLOYMENT SECURITY AGENCY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
expend
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 UNDER
362739 1450952 00 00 322734 1443964 00 00 40005 6988 00 0 0
1813691 00 1766698 00 46993 00
00
s 1813 691 og
665 1148 248 443 00 00
1813 691 00
229890
229890
176899690
4469410
68121057
72087252
1596257
42757048
140208309
S 36691381 S
41160791
36691381
in the above comparison the actual expenditures for personal services exceeded the amount budgeted by 1596257
This is in violation of Section 75 of the General Appropriations Act of 1971 approved March 19 1971
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Law as presented on page 19 of unit report provided for expenditures
totaling 123183216 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
1167432 64400 16 00 1167432 62049 00 94 2350 16 06
1 231832 16 i229481 94 2350 22
1002400 229432 00 16 996236 228576 77 16 6163 856 23 00
1231832 16 1224812 93 7019 23
4669 ox 4669 01
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
157
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

LITERATURE COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Literature Commission as presented on page 12 of unit report provided for
TlUreStal 164 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
16r400 00 1640000 00
11600 4800 16400 00 00 00 1143444 476632 1620076 16556 3368
19924
19924 S 19924
MINERAL LEASING COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Mineral Leasing Commission as presented on page 15 of unit report provided for
expenditures totaling 200000 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
ACTUAL
200000
200000
200000
OVER
UNDER
180042 2
19958
19958
19958158
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 16 of unit report Provided
for expenditures totaling 132388700 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
130665200
1723500
1 32388700
114433200
17955500
132388700

ACTUAL
129893502
1923862
131817364
113187711
17378540
130566251
1251113
OVER
UNDER
771698
200362
571336
1245489
576960
1822449
1251113
PERSONNEL BOARD STATE
MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Personnel Board Merit System of Personnel Administration inclusive of all
health insurance funds as presented on page 35 of unit report provided for expenditures totaling 121853000 A com
parison of anticipated funds available and budgeted 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
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
121853000
00
121853000
92500600
29352400
121853000
90595241
257319137
347914378
87773661
25891297
113664958
234249420
OVER
UNDER
31257759
257319137
226061378
4726939
3461103
8188042
234249420
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
159
PHARMACY GEORGIA STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
of nTJ2i approved budget for the Georgia State Board of Pharmacy Drug Inspection Division as presented on page 16
expenditure Ik tV1f ePeditureS totaling 23493900 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
23493900
180 54 41400 52500
234 93900

ACTUAL
23236600
17781142
5431833
23212975
23625
OVER
UNDER
257300
260258
20667
280925
23625
PROBATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the state Board of Probation as presented on page 17 of unit report provided for
expenditures totaling 250542900 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
206809400
43733500
250542900
204603400
43439500
2500000
250542900
201774543
35787705
237562248
197014485
37030397
00

234044882 j
3517366
OVER
UNDER
5034857
7945795
12980652
7588915
6409103
2500000
16498018
35173STATE UNITS
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 18 of unit report pro
d for expenditures totaling 12014124 A comparison of anticipated funds available and budgeted expenditures to
vided for expenditures totaling
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
12014124
3279100
8735024
12014124
12014124
3224853
8733926
11958779 iz
55345
OVER
f UNDER
54247
1098
55345
55345
PUBLIC HEALTH DEPARTMENT OF
GENERAL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health General Administration as presented in unit report
provided for expenditures totaling 602705500 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
s 4290493 00 4209565 00 80928 00
1736562 00 1525747 33 210814 fa
6027055 00 5735312 33 291742 67
00 20199 29 20199 29
6027055 00 5755511 62 271543 38
4161651 00 3930050 73 231600 27
1865404 00 1805441 71 59962 29
6027055 00 5735492 44 291562 56
20019 18 s 20019 18
SSSsisife
161

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
COMMUNITY HEALTH SERVICES AND MEDICAL FACILITIES CONSTRUCTION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDTTTJRES
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Community Health Service Grants
Medical Facilities Construction Grants
Excess of Funds Available over Expenditures
BUDGETED
975254500
1534652900
ACTUAL
OVER
UNDER
854888800 120365700
1531378926 3273974
2509907400 2386267726 123639674
1726049
1726049
2509907400 2387993775 121913625
1252853100
1257054300
1123883018 128970082
1255314530 1739770
2509907400
2379197548 130709852
8796227 8796227
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
CONSOLIDATED COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES FOR ENVIRONMENTAL HEALTH
incr 5htvA nnPrCTd hue for he Department of Public Health Environmental Health provided for expenditures total
diturese suSizensionowsr3 3Vailable P actual funaTilltM1
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
2507221 925202 00 00 2361115 868903 00 69 146106 56298 00 31
3432423 on 3230018 69 202404 228838 33552 31 39 3n
2756555 675868 3432423 00 00 00 2527716 642315 3170032 61 70 31
262390 6Q
59986 38 59986 38
162
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
PROGRAM ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Environmental Health Program Administration as
presented in unit report provided for expenditures totaling 8215000 A comparison o 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
B215000
7696000
519000
8215000

ACTUAL
7921200
7589749
206450
7796199 z
125001
OVER
UNDER
293800
106251
312550
418801
lr25001
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
AIR QUALITY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Environmental Health Air Quality as presented in
unit report provided for expenditures totaling 67773600 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
BUDGETED
Excess of Funds Available over Expenditures
287 605 00
390 131 00
677 736 00
562 131 00
115 605 00
s 677 736 00

27433200
36259655

iL
63692855
51589210
11253916
62843126
849729 S
OVER
UNDER
1327300
2753445
4080745
4623890
306584
4930474
849729
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
OCCUPATIONAL HEALTH
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
oer Jh t0tl aPProed budget for the Department of Public Health Environmental Health Occupational Health as pre
budaeted p Iflitn for expenditures totaling 58875300 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
163
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
561083 27670 00 00 548449 26872 00 94 1263400 79706
588753 00 575321 94 1343106
520062 68691 00 00 509775 61231 04 42 1028696 745958
588753 00 571006 46 1774654
4315 48 431548
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
SANITATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Environmental Health Sanitation as presented in
X Provided for expenditures totaling 103814100 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
919517 118624 00 00 855383 94597 00 94 64134 24026 00 06
1038141 00 949980 94 88160 06
921202 116939 00 00 826395 105350 33 41 94806 11588 67 59
1038141 00 931745 18235 74 20 s 106395 182 35 fi
20
gHHMMgptfm
164
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
ENVIRONMENTAL HEALTH
WATER QUALITY CONTROL BOARD
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Environmental Health Water Quality Control Board as
presented in unit report provided for expenditures totaling 104564300 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
656866 388777 00 00 603739 384836 00 26 53127 3940 00 74
i045643 00 988575 26 57067 74
676200 369443 00 00 599756 361130 65 21 76443 8312 35 79
1045643 00 960886 27688 86 40 s 84756 27688 14
40
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
CONSOLIDATED COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES FOR HEALTH SURVEILLANCE
AND DISEASE CONTROL
The total approved budget for the Department of Public Health Health Surveillance and Disease Control provided for
expenditures totaling 891833900 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
693283600
198550300
891833900
00
891833900
696499100
195334800
ACTUAL
643330400
204085799
847416199
980612
348396811
652340962
181123980
833464942
OVER
UNDER
49953200
5535499
44417701
980612
43437089
44158138
14210820
58368958
143J869 143j869STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
165
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
PROGRAM ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Admin
funds
ipated
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
s 46300on
4590000 40000
4630000
ACTUAL
4567100
4459410
29141
4488551
78549

OVER
UNDER
62900
130590
10859
141449
7854
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
BATTEY STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Health Surveillance and Disease Control Battey State
Hospital as presented in unit report provided for expenditures totaling 375390200 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
318510900 56879 300 277750000 84640764 40760900 27761464
375390200 362390764 12999436
00 964822 964822
375390200 363355586 S 12034614
310560200 64830000 296197548 62042950 14362652 2787050
375390200 5 358240498 5115088 s 17149702
5115088
166
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
DENTAL HEALTH
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Health Surveillance and Disease Control Dental Health
as presented in unit report provided for expenditures totaling 17673100 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
State Appropriation
Other Revenues Retained
15889700
1783400
17673100
15850600 39100
450000 1333400
16300600
1372500
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
15790
15790
176 731 00 163163 90 13567 10
156 334 00 127358 10 28975 90
20 397 00 18386 02 2010 98
176 731 00 145744 12 30986 88
s 17419 78 s 17419 78
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
MATERNAL AND CHILD HEALTH
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Health Surveillance and Disease Control Maternal and
Child Health as presented in unit report provided for expenditures totaling 95588400 A comparison of anticipated
funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
40318600 386968 00 16218 00
55269800 388801 15 163896 85
95588400 775769 15 180114 85
47400100 327269 00 146732 00
48188300 95588400 433713 760982 32 32 48169 68
194901 68
14786 83 14786 8 3

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
167
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
HEALTH SURVEILLANCE AND DISEASE CONTROL
PREVENTABLE DISEASE CONTROL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
DiseasfcontrolmIffr DePtment 5 PUbllC Health Health Surveillance and Disease Control Preventable
fnnfl Ln fff ln U rePrt provided for expenditures totaling 398552200 A comparison of anticipated
funds available and budgeted expenditures to actual funds available and expenditures raa 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
3139344 846178 00 00 3064659 801149 00 20 74685 45028 00 80
3985522 00 3865808 70 119713 Rn
3183154 802368 3985522 00 00 00 3062212 738419 3800632 94 55 49 120941 63948 06 45
184889 51
65175 71 s 65175 71
PUBLIC HEALTH DEPARTMENT OF
MEDICAL CARE ADMINISTRATION
MedIcaLRE AgMINlSTRlTTnNAPPR0VED T TTAL FUNDS E EXPENDITURES FOR THE
totallna S148ennbUdeVr DePartmen f PUblC Health Medical Care Administration provided for expenditures
andxpiSresaybfmaSfrasfoilo1 bUdgeted to available
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Benefits Regular and
Medical Assistance Only
Benefits Cystic Fibrosis
Excess of Funds Available over Expenditures
ACTUAL
4524182000 4493527400
10341908500 10993470823
OVER
UNDER
30654600
651562323
14866090500 15486998223
139561833
620907723
139561833
14866090500 15626560056 760469556
217225400
472390000
14173975100
2500000
204579294
383621274
14142231873
2378561

12646106
88768726
31743227
121439
14866090500 14732811002 133279498
893749054 893749054
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MEDICAL CARE ADMINISTRATION
PROGRAM ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Medical Care Administration Program Administration
as presented in unit report provided for expenditures totaling 110950000 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
337 600 00
771 900 00
s 1 109 500 00
107 000 00
1 002 500 00
1 109 500 00

ACTUAL
15843700
14788983
30632683
10384484
15745521
26130005
4502678
OVER
UNDER
17916300
62401017
80317317
315516
84504479
84819995
4502678
PUBLIC HEALTH DEPARTMENT OF
MEDICAL CARE ADMINISTRATION
MEDICAL ASSISTANCE PROGRAM
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Medical Care Administration Medical Assistance
program as presented in unit report provided for expenditures totaling 14287498300 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
Benefits Regular
Benefits Medical Assistance Only
Excess of Funds Available over Expenditures
OVER
UNDER
4249150100 4244846700 4303400
10038348200 10751078761 712730561
14287498300 14995925461
00
139561833
14287498300 15135487294
50860000
62663200
14103725100
70250000
49747593
62723801
14069405633
72826240
708427161
139561833
847988994
1112407
60601
34319467
2576240
32795033
S 14287498300 14254703267
S 880784027 S 880784027STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
169

PUBLIC HEALTH DEPARTMENT OF
MEDICAL CARE ADMINISTRATION
MEDICAL ASSISTANCE CRIPPLED CHILDREN AND CANCER
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
CrippLVchlldrlnTf Canclr Z TrtseTeTlTlnft Health f1 Cm Administration Medical Assistance
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Benefits Cystic Fibrosis
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1997140 1887771 00 00 1972157 1890385 00 90 2498300 261490
3884r911 00 3862542 90 2236810
866054 2993857 25000 00 00 00 821047 2980857 23785 54 07 61 4500646 1299993 121439
3884911 00 3825690 22 5922078
36rR5 68 S 3685268

PUBLIC HEALTH DEPARTMENT OF
MEDICAL CARE ADMINISTRATION
RESOURCE DEVELOPMENT AND QUALITY CONTROL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
QualityontrolaTpresentff inunitreSrf oXf SV MedCal Ministration Resource Development and
funds available and budded SJTSSSSaEFS i

FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
415579 375932 00 00 356213 385644 00 89 5936600 971289
791511 00 741857 89 4965311 6717537 3024855
690600 100911 00 00 623424 70662 63 45
791511 00 694087 08 s 9742392 4777081
47r770 81
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
CONSOLIDATED COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES FOR MENTAL HEALTH
The total approved budget for the Department of Public Health Mental Health provided for expenditures totaling
9367271800 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
Excess of Funds Available over Expenditures
BUDGETED
8354554900
1012716900
ACTUAL
OVER
UNDER
8156472900 198082000
1092807821 80090921
9367271800 9249280721 117991079
00
962801
962801
S 9367271800 9250243522 117028278
6874414600
1876857200
55000000
561000000
6686054484 188360116
1825079558 51777642
54597868 402132
559375000 1625000
S 9367271800 9125106910 242164890
S 125136612 S 125136612
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
PROGRAM ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Mental Health Program Administration as presented
in unit report provided for expenditures totaling 61562700 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
58494000
3068700
61562700
50414500
11148200
ACTUAL
55008800
1150000
56158800
44305163
7295181
51600344
4558456
OVER
UNDER
3485200
1918700
5403900
6109337
3853019
9962356
4558456 STATE UNITS 171
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
ATLANTA REGIONAL HOSPITAL PENDITURES ealth Mental Health Atlanta Regional 30806400 A comparison of anticipated res may be summarized as follows Hospital as prefunds available and
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EX
The total approved budget for the Department of Public H sented in unit report provided for expenditures totaling 6 budgeted expenditures to actual funds available and expenditu
FUNDS AVAILABLE BUDGETED ACTUAL OVER UNDER
REVENUES
State Appropriation Other Revenues Retained 592560000 38246400 570230400 53352484 22329600 15106084
630806400 623582884 7223516
EXPENDITURES
Personal Services Operating Expense Authority Lease Rentals 455392700 124113700 51300000 436148797 120440935 51300000 19243903 3672765 00
630806400 607889732 22916668
Excess of Funds Available over Expenditures 15693152 15693152
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
AUGUSTA REGIONAL HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES a 1th n of ollow Augusta Regional Hospital as presented anticipated funds available and budgeted s
The total approved budget for the Department of Public Health Mental He in unit report provided for expenditures totaling 474980100 A compariso expenditures to actual funds available and expenditures may be summarized as f
FUNDS AVAILABLE BUDGETED ACTUAL OVER UNDER
REVENUES
State Appropriation Other Revenues Retained 447366900 27613200 419968400 34434201 27398500 6821001
474980100 454402601 20577499
EXPENDITURES
Personal Services Operating Expense Authority Lease Rentals 354590100 81690000 38700000 333355293 73219383 38700000 21234807 8470617 00
474980100 445274676 29705424
Excess of Funds Available over Expenditures 9127925 9127925
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
CENTRAL STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Mental Health Central State Hospital as presented
in unit report provided for expenditures totaling 4026967000 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
BUDGETED
3536529500
490437500
4026967000
3486390900
528469649
4014860549
OVER
UNDER
50138600
38032149
12106451
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
00
125810
125810
40r26967000 4014986359 11980641
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
2972516200
864550800
55000000
134900000
4026967000
2939106426
857596992
54597868
133275000
33409774
6953808
402132
1625000
3984576286 42390714
S 30410073 S 30410073
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
GRACEWOOD STATE SCHOOL AND HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Mental Health Gracewood State School and Hospital
as presented in unit report provided for expenditures totaling 1213444500 A comparison of anticipated funds avail
able and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
906999800
306444700
895545800
300410334
1213444500 1195956134
OVER
UNDER
11454000
6034366
17488366
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
947526900
254217600
11700000
1213444500

934073978
237198586
11700000
1182972564
12983570
13452922
17019014
00
30471936
12983570HHHHHHI
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
173
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
MENTAL HEALTH INSTITUTE GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
reooettal aPProved budget for the Department of Public Health Mental Health Georgia Mental Health Institute as
presented in unit report provided for expenditures totaling 746775800 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as ol ow P available
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
6912756 00
555002 00
7467758 00
00
746775800
538530400
163245400
45000000
746775800

673916800
59111713
733028513
589712
733618225 J
511963700
159079438
45000000
716043138
17575087
OVER
UNDER
17358800
3611513
13747287
589712
13157575
26566700
4165962
00
30732662
17575087
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
NORTHWEST REGIONAL HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
hr tot approved budget for the Department of Public Health Mental Health Northwest Regional Hospital as pre
WU unlt Prt Provided for expenditures totaling 85350000 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows avaiiaoie ana
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Authority Lease Rentals
Excess of Funds Available over Expenditures
35350000 85350000
85350000

35350000
00
OVER
UNDER
00
00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
RETARDATION CENTER GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
sented
budgeted exp
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
9874391 519787 00 00 9632443 482618 00 45 241948 37168 00 55
10394178 00 10115061 45 279116 55
00 2472 79 2472 79
10394178 00 10117534 24 276643 76
7564063 2036115 794000 00 00 00 7231611 2005264 794000 49 97 00 332451 30850 51 03 00
10394178 00 10030876 46 363301 54
86657 78 s 86657 78
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
SAVANNAH REGIONAL HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Health Mental Health Savannah Regional Hospital as presented
in unit report provided for expenditures totaling 414881600 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
Authority Lease Rentals
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4051000 97816 00 00 3811858 234403 00 46 239142 136587 00 46
4148816 00 4046261 46 102554 54
3037816 611000 500000 00 00 00 2781539 578238 500000 10 00 00 256276 32762 90 00 00
4148816 00 3859777 10 289038 90
186484 36 186484 36
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
175
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
SOUTHWESTERN STATE HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
h t0tl aPProyed budget for the Department of Public Health Mental Health Southwestern State Hospital as pre
h report provided for expenditures totaling 600715900 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
PUBLIC HEALTH DEPARTMENT OF
MENTAL HEALTH
WEST CENTRAL REGIONAL HOSPITAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
BUDGETED ACTUAL OVER UNDER
5710700 296459 00 00 5570295 441772 6012067 00 49 49 140405 145313 4908 00 la
6007159 00 49
4885659 1121500 6007159 00 00 00 4837857 1109064 48 01 47801 12435 52 99
5946921 65146 49 00 s 60237 65146 51
00
The total approved budget for the Department of Public Health Mental Health West Central Regional Hospital as
En ln S rePft Provided for expenditures totaling 72370000 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
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
72370000
68602200
OVER
UNDER
3767800
6690000
1030000
64650000
2000320
992345
64650000
4689680
37655
00
72370000
67642665
959535
4727335
959535STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 45 of unit report provided for
expenditures totaling 1871297400 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
1678684100
192613300
1871297400
00
1678684100
155534627
OVER
UNDER
00
37078673
1834218727
725115
1270255100
587742300
13300000
1871297400
1258360236
549133352
4289893
1811783481
23160361
37078673
725115
1871297400 1834943842 36353558
11894864
38608948
9010107
59513919
23160361
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 18 of unit report provided for
expenditures totaling 85381100 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
85381100 80470200 4910900
00 2359248 2359248
85381100 82829448 2551652
73657700 71717680 1940020
11723400 11716077 7323
85381100 83433757 1947343
604309 S 604309
STATE UNITS
177

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PURCHASES SUPERVISOR OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
turesotaitna IfTSTl f uPervjsor f chases as presented on page 21 of unit report provided for expendi
TLh 2g 1154500 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
Workmens Compensation Payments
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
1083545 26000 1109545 00 00 00 108292100 12123616 624 95236 94612 00
120415716 16
00
110954500
56884500
14070000
40000000
110954500
25000000
145415716
54666376
11327793
56720246
122714415
22701301
25000000
34461216
2218124
2742207
16720246
11759915
22701301
REAL ESTATE INVESTMENT BOARD GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
jLC2mParSOn 53S been1made because the Georgia Real Estate Investment Board did not receive State appropriation but
approval applicants requesting loan approvals The Board did not submit a budget to the Budget BureaS for
178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
RECREATION COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Recreation Commission as presented on page 19 of unit report provided for
ditures totaling 12284000 A comparison of anticipated funds available and budgeted expenditures to actual funds
expendit
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
s 12284000
8606200 3677800
12284000
ACTUAL
11560600
8193108
3180248
11
11373356
187244
OVER
UNDER
723400
413092
497552
910644
187244
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Revenue as presented on page 59 of unit report provided for expendi
totaling 1496301800 A comparison of anticipated funds available and budgeted expenditures to actual funds
tures totaling
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Motor Vehicle Tag Purchases
Loan to Counties
Excess of Funds Available over Expenditures
1494561900
1739900
1064609300
364949900
36845000
29897600
1496301800

1494298720
1896844
1496195564
1060539400
359917469
36844978
29897600
1487199447
8996117
OVER
UNDER
263180
156944
106236
4069900
5032431
22
00
9102353
8996117STATE UNITS
179
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 34 of unit report provided for expenditures
totaling 392835800 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
Authority Lease Rentals

BUDGETED ACTUAL OVER UNDER
3920452 7906 00 00 3920450 7906 00 90 2 00 90
3928358 00 3928356 90 1 10
1990517 1122841 815000 00 00 00 1973264 1119080 815000 64 18 00 17252 3760 36 82 00
3928358 00 3907344 21012 82 08 S 21013 21012 Ifi
08
Excess of Funds Available over Expenditures
The Secretary of State allocated the anticipated funds available and budgeted expenditures by Division The following
comparisons represent anticipated funds available and budgeted expenditures to actual funds available and expenditures by
Division
GENERAL ADMINISTRATION DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
GENERAL SERVICES DIVISION
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
UNDER
44767700
44767700
24767700
20000000
25048326
19937642
44767700
44985968
XL
218268 X
280626 62358
218268
S 218268
61344200 61344000 200
41554200 41511542 42658
19790000 19703852 86148
61344200 61215394 1 28806
8 128606 s 1 28606

180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
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
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
18799099 5
65800000
52900000
11S700000
118700000
65484726
52696680
OVER
UNDER
00
315274
203320
118181406 518594
518594 ft518594
s 1 672 333 00 l 672 333 00 00
7 906 00 7 906 90 90
1 99 3 99 l 680 239 90 90
s 669 298 00 652 818 70 16 479 30
195 941 00 195 698 44 242 bfa
815 000 00 815 000 00 00
1 i99 23 99 l 663 15 517 J22 14 7 16 IS 721 722 86
7

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendilurestoallnrefloe fS Dartment of Transportation as presented on page 57 of unit report provided for
fudfavaUablfandnenditur4say3be suSzealo1 1
181
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
Transfer 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
BUDGETED
ACTUAL
OVER
UNDER
16683025916 16673547416 9478500
10906283400 12852853784 1946570384
27589309316 29526401200 1937091884
8261259918
4221457180
6188598699
8261259918
4221457180
00
00
00
6188598699
462606251p 42009118298 4251506815
7317866100
3771405014
32596835445
2187356954
387161600
6645001717 672864383
2818794543 952610471
15515888138 17080947307
2156809474 30547480
77170139 309991461
46260625113 27213664011 19046961102
14795454287 14795454287
TREASURY STATE ADMINISTRATION ACCOUNT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
wiAZ t0tal PProved budft for the State Treasury Administration Account as presented on page 13 of unit report pro
Ictual undfnS t0aUng 13887800 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
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
BUDGETED ACTUAL OVER UNDER
13887800 00 13887800 13787800 25000 13812800 11837986 1918242 13756228 56572 s 100000 25000 750 00
11963800 1924000 13887800 125814 5758 1315 72
56572
182
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Veterans Service as presented on page 23 of unit report pro
vided for expenditures totaling 437138300 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
BUDGETED ACTUAL UNDER
s 321896600 3092054 22 S 126911 78
115241700 1178757 95 26340 9b
437138300 4270812 17 100570 83
00 226319 39 226319 39
437138300 4497131 56 125748 5 6
141006900 1384666 28 25402 72
26778200 249760 11 18021 B9
5025600 111471 38 61215 38
3954400 33173 00 6371 0 D
139027900 1389807 00 472 00
121345300 1135909 00 77544 00
437138300 5 4304786 192344 77 7 s 66596 192344 23
22
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Confederate Widows
Central State Hospital
Medical College of Georgia
Excess of Funds Available over Expenditures
In the above comparison the actual expenditures for capital outlay exceeded the amount budgeted by 6121538 This
overexpenditure is in violation of Section 75 of the General Appropriations Act approved March 19 1971 This over
expenditure was due to the fact that 22631939 carried over from the previous fiscal year for matching Federal funds for
construction of Georgia War Veterans Home was not budgeted in the current fiscal year
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN P 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 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 21 of unit report pro
vided for expenditures totaling 94585809 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 UNDER
77172400 77032266 140134
17413409 17413409 00
94585809 94445675 140134
80089976 73500032 6589944
14495833 10144065 4351768
94585809 83644097 10941712
10801578 10801578
183
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAitiiYiiigrifiiWM iriiitiffi
TABLE OF CONTENTS
SECTION II
185
GENERAL COMMENTS
CONSOLIDATED BALANCE SHEET 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
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Private Trust and Agency Funds
ANALYSIS OF CHANGES IN SURPLUS BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Unexpended Plant Fund
ANALYSIS OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Expended Plant Fund
Private Trust and Agency Funds
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
Unexpended Plant Fund
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
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
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County 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
208
210
213
214
216
217
218
220
222
224
225
226
228
230
232
234
236
2 38
240
242
244
246
250
253
255
257
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
275
276
277
277
278
279
280
281
282
283
284
GENERAL COMMENTS
189
INTRODUCTION
This is Section II of the annual report of the State Auditor This section reports on the financial operations of
all units of the University System of Georgia for the fiscal year ended June 30 1972
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended June 30
1972
FINANCIAL CONDITION
The Consolidated Balance sheet of all units of the University System of Georgia as presented on page 200 shows there
was a surplus in Budget Funds of 103644141 at June 30 1972 Budget Funds include Resident Instruction Fund Other
Organized Activities and Unexpended Plant Fund
The combined fund balance of Auxiliary Enterprises was 59492118 These fund balances were retained by the indivi
dual 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 at June 30 1972 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 64414575996 at June 30 1972 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 1972 for Resident Instruction Fund Other Organized Activities Unexpended Plant Fund and Auxiliary Enter
prises is as follows

FUNDS AVAILABLE
REVENUES
State Funds
Appropriation Allotments through
Board of Regents
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balances
For Reserves
For Fund Balances
Total Funds Available
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available
over Expenditures
14684517600
4980157447
8175280976
27839956023
313946535
168760870
BUDGETED
FUNDS
14684517600
4980045265
6045639200
25710202065
171917601
00
28322663428 258821
20080898992
7131299037
536953256
27749151285
573512143
18797500445
6391557674
536953256
25726011375
156108291
AUXILIARY
ENTERPRISES
00
112182
2129641776
2129753958
142028934
168760870
24405437fi
1283398547
739741363
00
2023139910
417403852
8322 63438 25882119666 2440543762
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 Trans
fers to other Units as presented on pages 52 and 53 of the Regents of the University System of Georgia audit report
showed that the total approved budget for units of the University System was 26602473800190
GENERAL COMMENTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
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 follows
FUNDS AVAILABLE
REVENUES
State Appropriation Allotments through
Board of Regents
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund
Balances
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available
over Expenditures
14684517600
11765389349
26449906949
152566851
26602473800
19159474100
6736622900
706376800
76602473800
ACTUAL
14684517600
11025684465
OVER
UNDER
00
739704884
25710202065 739704884
171917601
19350750
25882119666 720354134
18797500445
6391557674
536953256
361973655
345065226
169423544
25726011375 876462425
156108291
156108291
The above budget comparison is for the Resident Instruction Fund Other Organized Activities and for Unexpended Plant
Funds The budgets for Auxiliary Enterprises are approved by the Board of Regents but are not forwarded to the Office of
Planning and Budget
Expenditures were within budget approvals for the units collectively however several of the units exceeded budget
provisions for expenditures
GENERAL
A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 250 through 284 of this report
Reports of all units of the University System of Georgia 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 by units of the University System of Georgia are quoted as
follows
GRADUATE INSTITUTIONS
GEORGIA STATE UNIVERSITY
RESIDENT INSTRUCTION FUND
VENDOR OVERPAYMENTS
A review of the vendor overpayment account in the Resident Instruction Fund disclosed that this account was not ade
quately reviewed and that there was a general tendency to let items accumulate in this account without the proper action
being taken to followup and insure that items which could be resolved were cleared It is recommended that this account
be reviewed on a monthly basis and that necessary action be taken to clear the individual items involved
ENDOWMENT FUNDS
ACCOUNTING FOR RECEIPTS
In the review of the receipts the examiners found only one instance where a receipt of funds in the amount of 2500
for the Endowment Funds was not processed through the cashier and subsequently was not recorded on the fund records for the
Endowment Funds This item was recorded on the proper savings account passbook but the savings accounts were not
reconciled to the fund ledgers at June 30 1972GENERAL COMMENTS
191

AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY continued
AUXILIARY ENTERPRISES
ACCOUNTS PAYABLE BOOKSTORE
Audit of the Bookstores accounts payable disclosed that controls over this area are handled completely by the Book
store personnel The accounts payable section in the Comptrollers Office receives only those payables which the Bookstore
considers ready for payment It is recommended that more stringent procedures and controls be established in this area
RESTRICTED FUNDS
GENERAL CONDITION OF RECORDS
A comment regarding the general inadequacy of the records for the Restricted Funds was made in the audit report for
the year ended June 30 1971 During the year ended June 30 1972 the records for this area were greatly improved
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items A
similar testing was made for the year ended June 30 1971 comments from the June 30 1971 audit findings are quoted as
follows The examination indicated the need for better methods of control in the area of equipment location and report
ing to inventory records In the postaudit conference we were assured that physical inspections would be made for all
departments that inventory control records would be accurately adjusted and that any movement of equipment would be
properly documented and recorded on control records
Based on the findings for the previous audit period administrative procedures were implemented which were supposed
to have eliminated the majority of the problems in this area A fulltime
effective July 1 1972
The results of the audit tests for the year ended June 30 1972 are as follows
1 Number of Items Charged on Inventory Listing
2 Number of Items Physically Located on Audit
3 Number of Items not Physically Located on Audit
equipment inventory audit clerk was also hired
1096
1091
5
4 Number of Items Located in Test Area and not Charged on
Inventory Listing
5 Number of Items Located in Areas Other than Where Records
Indicated
14
45

On the basis of the findings of these tests it is apparent that some problems still exist in the management of equipment
inventory It is recommended that efforts be made to determine from where the breakdown in the controls stems and that
action be taken to insure that controls are both adequate and accurate
MEDICAL COLLEGE OF GEORGIA
The audit report for the year ended June 30 1971 listed improper expenditures of 9968 for coffee cokes and travel
expense Reimbursement of 9968 has been received by the Medical College of Georgia for these improper expenditures
In the period under review improper expenditures of 45149 were made for coffee sugar and receptions Officials
of the College have been furnished a list of the improper expenditures in order that reimbursement might be secured from
the individuals or from the individual authorizing the disbursements
The Medical College of Georgia had several state grants which had unencumbered balances at June 30 1972 The unen
cumbered balances in the State grants should be refunded to the State agencies192
GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
OTHER ORGANIZED ACTIVITIES
RURAL DEVELOPMENT CENTER
During the period under review the Rural Development Center had revenue from conference registration fees confer
ence room rent and food service operations The procedure used to transfer these receipts to the University Cashier
was to have the receipts deposited in a local bank by the Rural Development Center personnel and the University Cashier
upon notification of this deposit would draw a check to transfer the funds to the University
Records maintained at the University Business Office reflected revenue from sales and services at the Rural Develop
ment Center of 1234398 of which 499352 was from conference registrations and rent of conference rooms and 735046
was from food service operations
Examination of the records maintained at the Rural Development Center revealed that receipts of 719826 for the last
quarter had not been reported to the University Unreported receipts from conference registrations and rent of conference
rooms were 409970 and unreported receipts from food service operations were 309856 Of the total 719826 unre
ported receipts 569219 had been deposited in the bank and 150607 remained on hand of which 5000 was for change
in the Snack Bar
Adjustments have been made to reflect these unreported receipts in this report and to remove all food service opera
tions from the Budget Fund and reflect them as a part of Auxiliary Enterprises
During the examination it was also noted that there were no controls maintained over receipts This problem was
discussed with the Director and he stated that the proper controls would be established
RESTRICTED FUNDS
In the report for the year ended June 30 1971 a comment was made on the method of recording Restricted Funds regard
ing failure to reflect the resources due from contracts and grants and the obligations incurred in connection with such
sponsored operations During the year under review no change was made but procedures to correct the situation are being
installed in the fiscal year ending June 30 1973
ENDOWMENT FUNDS
During the course of the examination there was some question as to whether some funds were true Endowment Funds The
Endowment Funds should be reviewed to determine if they are legitimate Endowment Funds and those that are not should be
reclassified to other funds
PRIVATE TRUST AND AGENCY FUNDS
The review of the records of the individual funds of the Private Trust and Agency Funds indicated the need for addi
tional records Adequate records should be maintained by the University for each fund as to the parties for whom they are
the fiscal agent the reason for the fund and who is responsible for receipts and disbursements made from the fund
On June 30 1972 the Regents Scholarship Fund had available funds of 3148033 of which 2845200 was committed
for purposes of the Fund After providing for payment of commitments there was an uncommitted balance of 302833 which
should be refunded to the Regents of the University System of Georgia for transmittal to the Department of Administrative
Services Fiscal Division
GENERAL
In the report for the fiscal year ended June 30 1971 a comment was made that the review of internal controls in the
area of fiscal affairs indicated the need for a thorough analysis of systems and procedures for the purpose of clearly
defining the duties and responsibilities of personnel Assignment of duties should include sufficient authority to dis
charge properly the responsibilities of the position During the year under review no change was made to correct this
situation An example of the result of the deficiencies in this area is cited in the above comments concerning the Rural
Development CenterHilHHH
GENERAL COMMENTS
193

I

AUDIT FINDINGS continued
SENIOR COLLEGES
ALBANY STATE COLLEGE
RESTRICTED FUNDS
Included in the individual accounts are overdrawn balances of 380629 for National Institute of Health 145038
for OEO Special Adult Basic Education 169886 for Health Education and Welfare Title I 476 for HEW Library
Materials Basic Grant and 154018 for Title VI Equipment Grants No receivables were being shown as due for these
programs by the College If additional funds are not forthcoming from these grantors it will be necessary to provide
funds from the regular operations of the College
UNEXPENDED PLANT FUND
During the course of this examination it was noted that 996303 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
LOAN FUNDS
Control totals did not reconcile with individual amounts due Subsidiary records should be reconciled to the general
ledger controls each month
PRIVATE TRUST AND AGENCY FUNDS
Included in the Private Trust and Agency Funds are overdrawn balances of 15679 for Federal Income Tax 8206 for
Miscellaneous Insurance 465443 for Bus Fund 21900 for Regents Scholarship Fund and 10341 for Wheeler County
Extended School Year Project It is a violation of the trust relation to expend monies held for third parties for purposes
other than purposes designated by the party for whom the funds are held
Immediate steps should be taken to collect overexpended balances for the above listed 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 properly paid to government agencies
GENERAL
In the cash balance at June 30 1972 there was a total of 208839 in checks given by individuals which had been
returned by the bank unpaid A number of these checks date from prior years Every effort should be made to collect these
returned checks and deposit made to the proper account A list of outstanding returned checks is on file
COLUMBUS COLLEGE
RESTRICTED FUNDS
The Board of Regents does not require the recording of transactions in the Restricted Funds on the modified accrual
basis The books of Columbus College as well as the annual statement did not reflect any accounts receivable from the
various grantors Examination of various contracts and grant awards on file indicated that additional funds were due from
several grantors and unit audit report reflects these funds as accounts receivable from the various grantors
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specific items These
tests indicated that control records were not accurate A physical inventory of all equipment is now being taken and
control records will be adjusted to reflect accurate location of all equipment Future movements of equipment are to be
documented properly and recorded on control records
rlfGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
RESIDENT INSTRUCTION FUND
In the fiscal year ended June 30 1970 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
The above payments were improper expenditures because the College was not liable in these instances In the year under
review the Resident Instruction Fund was reimbursed 109304
The College Education Achievement Project Title III reimbursed 601998 to the Board of Regents of the University
System for employers cost of Teachers Retirement paid by the Board of Regents for the fiscal year ended June 30 1971
per the audit report for that year
During the year under review Ralph Malone was overpaid travel expense in the amount of 9300 which has been shown
as an account receivable in the unit report
The general ledger was not in balance for the fiscal year and plant operations expense had been reduced by 795 in
order to balance the ledger It is recommended that a trial balance be made at the end of each month to keep the general
ledger in balance
RESTRICTED FUNDS
The records of the Restricted Funds maintained by the College were not considered adequate to reflect clearly trans
actions for the year under review Accounting controls starting July 1 1972 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 grant can be ascertained at any time
PRIVATE TRUST AND AGENCY FUNDS
There was no general ledger on Private Trust and Agency Funds only spread sheets and check register A general
ledger should be established immediately and this should be balanced monthly
GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the year ended June 30 1972 reimbursements for travel expenses included 158415 for improper expenditures
Officials of the College have been furnished a list of the individuals the amounts and the nature of the improper expendi
tures Reimbursement should be made to the Georgia College by the individuals receiving the payments or by the officials
authorizing the disbursements
GEORGIA SOUTHERN COLLEGE
The general condition of the books and records of the College indicated a need for better controls and for internal
audit and review The conversion from maintaining records on a NCR 500 machine to a NCR 100 computer has brought about
many problems and in the conversion some data were lost Therefore it is necessary to review all data produced by the new
equipment and to verify that all subsidiary information correctly supports the control records
GEORGIA SOUTHWESTERN COLLEGE
AUXILIARY ENTERPRISES
In the year ended June 30 1971 expenditures of 295334 were made from Auxiliary Enterprises for equipment purchases
but were not included in additions to Expended Plant Fund In the period under review additional expenditures of 15887
were made from Auxiliary Enterprises for equipment purchases Therefore a total of 311221 is shown as additions to the
Expended Plant Fund on Schedule 4 of unit report
GENERAL COMMENTS
195

nsnl

I
AUDIT FINDINGS continued
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the report for the fiscal year ended June 30 1971 a comment was made on the failure to employ adequate controls
over accounts payable During the year under review steps were taken to correct this situation
AUXILIARY ENTERPRISES
This examination indicated the need for better methods of internal control over receipts in the Student Center This
was discussed with officials of the College and assurance was given this office that steps would be taken to correct the
situation
During the year under review equipment purchases were made directly from Auxiliary Enterprises It is the policy of
the Board of Regents of the University System that Auxiliary Enterprises transfer funds to Unexpended Plant Fund for capital
outlay expenditures
SAVANNAH STATE COLLEGE
Attention of Savannah State College was again called to the inadequate record keeping in the areas of Restricted Funds
Loan Funds and annual leave records
VALDOSTA STATE COLLEGE
In the audit report for the year ended June 30 1971 it was noted that an improper expenditure of 10041 was made
The Resident Instruction Fund was refunded 10041 during the period under review
WEST GEORGIA COLLEGE
CASH RECEIPTS
During the examination of the financial records of West Georgia College it was discovered that there is a need for
improved internal control of cash receipts collected at certain points on campus
All receipts of the Library were not being remitted to the Business Office regularly Amounts in addition to the
change fund assignment were being held by the Library
There was a delay in receipts of the Student Housing Office being remitted to the Business Office There was also a
further delay of student Housing receipts being deposited in the bank after reaching the Business Office Funds received
by the Student Housing Office May 25 June 14 June 19 June 20 June 21 and June 22 1972 were deposited in the bank on
July 12 1972
Further delays of more than a week were noted in the dates of cash receipts written by the Business Office and dates
of bank deposits for these cash receipts
TRAVEL EXPENSE
An examination of travel vouchers during audit work prior to the end of the fiscal year disclosed a need for improved
controls and review of travel vouchers prior to payment by the College Numerous errors were found in speedometer read
ings and other data given on travel reports One instance of payment for improper purposes was also discovered
Prior to the close of the fiscal year under review a refund was received by the College for the travel violation
and further explanation was obtained from individuals filing reports with incorrect supporting data196
GENERAL COMMENTS
JUNIOR COLLEGES
BRUNSWICK JUNIOR COLLEGE
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items All
items selected were located although several of the items had been moved from the location specified by the control re
cords At the time of this audit Brunswick Junior College was in the process of adjusting the inventory control records
and the examiners were assured by the Physical Plant Supervisor that any movement of equipment would be documented properly
and recorded on control records
DALTON JUNIOR COLLEGE
In the period under review Dalton Junior College received 100000 from the Governors Emergency Fund through the
Board of Regents for extraordinary expenses This 100000 was applied to pay a portion of the expenses incurred in
taking the Dalton Junior College basketball team coaches cheerleaders and sponsors to the National Basketball Tourney
held in Hutchinson Kansas March 1218 1972 The records of the College reflected this 100000 payment as travel
expense of Mr Melvin Ottinger Coach
The total expense incurred is summarized as follows
EXPENSE
Lodging
Meals
Transportation Airfare and Other
Other Costs
PAID BY
TOTAL
EXPENSE
64500
113444
344563
24954
RESIDENT
INSTRUCTION
ATHLETICS
TIP OFF CLUB
OF DALTON
iooooo
24954
422507
Total Expenses 547461
The payment of 100000 on the above expenditures constitutes a payment for expenditures of a varsity athletic func
tion and as such may not legally be paid from the Resident Instruction Fund This is in conflict with Section 5 Senate
Bill No 3 Georgia Laws 1949 Session as amended by Senate Bill No 266 Georgia Laws 1968 Session which are quoted as
follows
ATHLETIC ASSOCIATIONS OF UNIVERSITY OF GEOR
GIA AND GEORGIA SCHOOL OF TECHNOLOGY
No 3 House Resolution No 49
A RESOLUTION
Be it resolved by the General Assembly of Georgia and it is hereby resolved by authority of
same
Section 1 That the Athletic Associations of the University of Georgia and the Georgia School
of Technology be and the same are hereby declared to be corporations incorporated under charter
issued by the Superior Court of the County in which said associations are located
Section 2 That the Association named be hereby declared not to be agencies of the State
and not subject to the limitations restrictions and laws of general application imposed on
State agencies by the Constitution of Georgia and the laws enacted by the General Assembly of
Georgia in compliance with the Constitution of Georgia and that the Associations are authorized
under their corporate charter issued by the Superior Court to make such rules and regulations
for the financial operations of the Associations as they deem necessary
Section 3 That the State Auditor of Georgia is not required to make an audit of the accounts
of the Associations as is required of him in connection with the financial operations of State
agencies
Section 4 That whereas the said Associations are hereby authorized to operate as separate
corporations and not as a part of the State andor State Board of Regents of the University Sys
tem of Georgia a State agency the Board of Regents is hereby authorized and directed to make
the necessary agreements for the use by the Associations of any property equipment or facili
ties belonging to the State andor the State Board of Regents of the University System of Georgia
and to fix the amount of compensation to be charged for use of same
Section 5 Provided however that this resolution shall not apply to any tax money appro
priated by the State of Georgia
Approved January 31 1949MHUHHHHm
GENERAL COMMENTS
197

JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE continued
ATHLETIC ASSOCIATIONS OF BRANCHES OF
UNIVERSITY SYSTEM DECLARED TO
BE CORPORATIONS
No 266 House Resolution No 4941071
A Resolution
To amend a Resolution relating to the Athletic Association of the University of Georgia
and the Georgia School of Technology approved January 31 1949 Ga L 1949 p 29 so as
to include within the provisions of said Resolution the Athletic Associations of all branches
of the University System of Georgia and for other purposes
Be it resolved by the General Assembly of Georgia
Section 1 A Resolution relating to the Athletic Associations of the University of
Georgia and the Georgia School of Technology is hereby amended by inserting between the words
Technology and be as they appear in section 1 of said Resolution the following
and the Athletic Associations of any other branch of the University System of Georgia
so that when so amended section 1 of said Resolution shall read as follows
Section 1 That the Athletic Associations of the University of Georgia and the Georgia
School of Technology and the Athletic Associations of any other branch of the University Sys
tem of Georgia be and the same are hereby declared to be corporations incorporated under
charter by the superior court of the county in which said associations are located
Section 2 All laws and parts of laws in conflict with this Resolution are hereby
repealed
Approved April 11 1968
Officials of the Board of Regents and Dalton Junior College upon being notified that the 100000 expenditures was
improper took immediate action to refund the Resident Instruction Fund
GAINESVILLE JUNIOR COLLEGE
TRAVEL EXPENSE
Review of travel expense vouchers disclosed only one instance of payment for improper purposes This improper payment
was to Dewey Dempsey in the amount of 1000 which has been shown as an account receivable in unit report
MIDDLE GEORGIA COLLEGE
In the period under review it was noted that overpayments for travel expenses were made in several instances An
itemized list totaling 2885 of these overpayments has been given to the comptroller in order to secure reimbursement
SOUTH GEORGIA COLLEGE
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 identifying the items on the inventory records as several of the
selected items were not properly marked However at the time of this audit the inventory records were being adjusted to
locate and to identify properly the inventory
I
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1972
CURRENT FUNDS
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
RESIDENT
INSTRUCTION
FUND
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
AUXILIARY
ENTERPRISES
1413822467 512314074 713601 216826860 119416592
1786076279 1083510252 210207897 256438193 51084409
589757707 196622599 65125211 328009897
4060280487 5026813 498025121 345300000
64414575996
Total Assets
S72264512936 S 1797473738 S 274619507 S 971290174 S 843810898
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
1336746454 865853314 142807168 57020099
1736491108 864178521 99775974 727298681
69087631233 971290174 59492118
103644141 67441903 32036365
Total Liabilities Reserves
Fund Balances and Surplus
S72264512936 S 1797473738 S 274619507 S 971290174 S 843810898CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1972
201
PLANT FUNDS
LOAN
FUNDS
ENDOWMENT
FUNDS
UNEXPENDED
54987622 55304707 102879575
184835528
PRIVATE
TRUST AND
AGENCY FUNDS
352806638
1871624601 903644054 32754575
403905323
64414575996
1926612223 958948761 320469678 64414575996 756711961
271065873
45237932
1926612223 958948761 64414575996 756711961
4165873
1926612223 958948761 320469678 64414575996 756711961203
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA204
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1972
FUNDS AVAILABLE
RESIDENT
INSTRUCTION
FUND
CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
REVENUES
STATE FUNDS
Appropriation Allotments from Regents
of the University System of Georgia
OTHER REVENUES RETAINED
Gifts and Grants
Federal Agencies
State Agencies
Counties and Cities
Private
Tuition and Fees
Endowment Income
Rents
Sales and Services
Contract Overhead
Interest Income
Other Sources
Transfers Between Funds
For Replacement projects
Total Other Revenues Retained
Total Revenues
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balances
For Reserves
For Fund Balances
14684517600 12201941700 2220977900
3689800687 2571336189 1103170538
403507252 210934085 192335736
64374392 39674415 12450855
822475116 642039564 145358290
4980157447
5060528718
22361957
1088688968
1335220210
410332222
37340402
220808499
00
3463984253
4154360863
22220929
5613354
277046009
295535351
17018140
94941396
1453315419
679483364
141028
1969918
256915660
114796871
346809
9819965
261598000
112182
112182
226684491
1079960371
796114357
15348010
112748473
15181778
237431
12249122
35077262
62745593
1145325
5144184
4627443
3298665
323820 U01213926 101537746
13155438423 8330720295 2516465214 2129753958 178498956
27839956023 20532661995 4737443114 2129753958 440096956
313946535
168760870
20364985
3009202 142028934 148543414
168760870
482707405 20364985
3009202 310789804 148543414
Total Funds Available
28322663428 20553026980 4740452316 S 2440543762 58864037 CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES 205
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND JNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1972
CURRENT FUNDS UNEXPENDE
RESIDENT OTHER D
INSTRUCTION ORGANIZED AUXILIARY PLANT
EXPENDITURES PERSONAL SERVICES TOTAL FUND ACTIVITIES ENTERPRISES FUND

Salaries and Wages 19141073700 14550099888 3397238118 1193735694
1 Employers Contributions for
FICA 629035602 471809729 110654914 46570959
Group Insurance 158732700 119347740 29405841 9979119
Retirement 97811671 47866424 16832472 33112775
1 Contract Staff Benefits Total Personal Services 54245319 20080898992 44100249 15233224030 10145070 3564276415
8 1283398547
OPERATING EXPENSE
g Travel 340993764 227465140 110761440 2767184
Motor Vehicle Expenses 32649811 16398711 8594741 7656359
Motor Vehicle Equipment Purcha ses 11513781 9068152 902694 1542935
Supplies and Materials 1652517398 962204551 549776491 140536356
Repairs and Maintenance 321212720 233271901 42929878 45010941
Communications 271359024 195654182 42258981 33445861
Power Water and Natural Gas 662133649 449774791 66939301 145419557
Publications Publicity and
Printing 173989951 131712580 40028008 2249363
Rents 690983733 340318789 51920416 293357248 53872 80
Insurance and Bonding 59597841 39187281 6382643 14027917
Workmens Compensation and
Indemnities 553383 553383
Direct Benefits Medical Care and
Public Assistance 23550 23550
Tuition and Scholarships 922473512 906019925 10427549 6026038
Grants to Counties Cities and
Civil Divisions 593308 593308
11 Charges or Assessments by Othe State Agencies Equipment Purchases c 152740 1363809178 152740 1241711457 117253012 4844709
1 Other Operating Expenses Extraordinary Expenditures Other Contractual Expense 185303758 438500 48180892 115357970 44580508 40394410 438500 2411201 29551378 1189183
Per Diem and Fees Total Operating Expense 392818544 7131299037 327392056 5241440975 53310154 1144729419 12116334 739741363
53872 80
CAPITAL OUTLAY
Personal Services
Salaries and Wages 19130577 191305 77
Other Costs
Travel 18097 180 97
Motor Vehicle Expenses 58814 588 14
Supplies and Materials 33991963 339919 63
Repairs and Maintenance 32183387 321833 87
Communications 42979 429 79
Power Water and Natural Gas 4101124 41011 24
Publications Publicity and
Printing 226464 2264 64
Rents 3154163 31541 63
Insurance and Bonding 49835 498 35
Equipment Purchases 38387392 383873 92
Other Expenditures 76481 764 81
Extraordinary Expenditures 48000000 480000 00
Other Contractual Expense 346293984 3462939 84
Per Diem and Fees 11237996 112379 96
Total Capital Outlay Total Expenditures 536953256 27749151285 20474665005 4709005834 5369532 56
2023139910 5423405 36
Excess of Funds Available over
over Expenditures 573512143 78361975 31446482 417403852 462998 34
DISTRIBUTION OF FUNDS AVAILABLE OVER S28322663428 EXPENDITURES l 4740452316 S 2440543762 S 5886403

To Analysis of Changes in Surplus
Budget Funds 156108291 78361975 31446482 462998 34
To Analysis of Changes in Fund Balances
Auxiliary Enterprises 417403852 573512143 S 31446482 417403852 417403852 S
78361975 462998 34
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
207
208
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 197 2
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
133389382
73926554
4222567
89137646
14812631
363740177
104302150
327992277
23411163
18847241
00
82888801
00
26813
00
00
171613176
456540785
100079583
500018724
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

3501296 22947726 2559459 00 29008481
6856404 10989900 00 00 17846304
16782950 5526200 2218927 00 24528077
5512479 30018123 3741349 00 39271951
19377059 715989 6348098 00 26441146
27151674 2169971 3544926 00 32866571
13671578 27213483 4920850 00 45805911
2901997 21780030 3769920 5000000 27647953
5643535 4789531 1714215 00 12147281
7812738 13586251 5367099 00 26766088
15617446 20703700 9007703 00 45328849
36987301 21006000 8221705 00 66215006
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College

7644086
4603337
00
5669336
2439119
3387077
00
13594475
1812625
7304168
7452738
13004692
2123325
2628438
8626009
00
3403359
25278078
9701800
00
116149
10036768
4320700
12877778
1246667
6982400
4909725
1382909
00
1355442
1758929
474270
00
946783
599756
1200932
1350170
4263716
1818511
00 151 822 49
00 146 122 55
00 00
00 104 281 37
00 245 978 88
00 135 631 47
00 00
00 146 574 07
00 124 491 49
00 128 258 00
00 216 806 8
00 185 150 75
00 109 242 36
OTHER
Skidaway Institute of Oceanography
11
86144
5997967
00
5911823
S 512314074 S 1083510252 S 196622599
5026813 S 1797473738BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1972
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
SURPLUS

57170317
257691411
80830042
236482008
113845204
172788041
5914225
237562793
597655
26061333
13335316
25973923
171613176
456540785
100079583
500018724
156728 96 129 721 41 3634 44 290 084 81
35513 05 142 344 11 605 88 178 463 04
42359 30 200 922 15 1999 32 245 280 77
147184 94 244 070 98 1463 59 392 719 SI
145740 93 131 553 61 12883 08 264 411 46
121369 63 186 971 50 20324 58 328 665 71
111898 92 347 427 98 1267 79 458 059 11
99847 07 175 469 60 1162 86 276 479 n
48181 69 86 940 41 13649 29 121 47 81
140705 56 156 113 58 29158 26 267 660 RR
115797 55 336 129 47 1361 47 453 RR 49
268931 82 384 191 27 9026 97 662 150 06
3849221 11265586 67442 15182249
7848572 6737209 26474 14612255
00 00 00 00
5416346 4638675 373116 10428137
1 12761108 11561829 274951 24597888
1 7361288 4680550 1521309 13563147
00 00 00 00
1 10766249 3794033 97125 14657407
1 6540264 5842111 66774 12449149
1 6003673 6745005 77122 12825800
1 14026692 7539333 114661 21680686
1 7282154 11201374 31547 18515075
I 3795108 6573625 555503 10924236
4602919
1303321
5583
5911823
865853314 864178521 67441903 1797473738BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1972
ASSETS
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
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
Cooperative Extension Service
Rural Development Center
Marine Resources Extension Center
150 436 00 2 564 50 00 153 000 50
166 032 31 300 977 53 00 134 94b 22
74 884 57 33 537 25 00 108 421 ti2
57 740 66 137 406 00 00 79 665 34
42 619 03 631 726 16 65125211 1325 597 30
96 799 53 137 311 60 00 234 111 13
67 023 22 372 995 93 00 440 019 15
224 R70 39 362 083 00 00 137 212 bl
11 054 83 77 348 00 00 88 402 83
1 309 83 46 129 00 00 44 r819 17
S 713601 S 210207897 65125211 S 274619507BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1972
211
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
RESERVES
SURPLUS
5527679 50 518 25 4720546 i 15300050
9796082 36 984 40 00 13494522
73619 55 251 00 5243463 10842182
1819374 00 6147160 7966534
54913169 748 233 21 2823240 132559730
10497476 106 772 88 2236349 23411113
37743349 00 6258566 44001915
11305039 00 2416222 13721261
6794933 00 2045350 8840283
4336448 00 145469 4481917
142807168
9977 5974
32036365 274619507BALANCE SHEET
213
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 197 2
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
41517892
23146734
15839633
97270348
53266452
16259370
30838656
60960285
00 94784344 947 843 44
00 39406104 394 061 04
90000000 104999023 1049 990 23
00 158230633 1582 306 33
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

2654902 6743504 00 9398406 9398406
3831226 676074 00 4507300 4507300
622623 1318782 186 700 96 19366255 19366255
6183412 7148491 00 13331903 13331903
0523229 1372467 00 31895696 31895696
7532656 2559500 00 10092156 10092156
1737147 30471887 00 28734740 28734740
907549 281681 00 1189230 1189230
1750832 3173081 00 4923913 4923913
6398226 23558161 00 29956387 29956387
1190176 2531048 2 285 00 3949724 3949724
3971555 5678634 6 767 93 10326982 10326982

JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
808913 512218 00 1321131 1321131
972750 1232860 00 260110 260110
2673079 00 1914 856 69 194158748 194158748
2359621 3274420 00 914799 914799
424667 147772 00 572439 572439
2612040 00 00 2612040 2612040
818624 00 1969 640 63 197782687 197782687
1721254 201256 00 1922510 1922510
29798 162964 00 133166 133166
1239420 113900 00 1353320 1353320
1631967 00 00 1631967 1631967
3055258 3859865 00 804607 804607
2634989 94865 00 2729854 2729854
216826860 256438193 498025121 971290174 971290174BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1972
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
895 583 80 47 564 17 371 65641 00 1314804 38
114 139 23 54 812 07 225 97072 00 394922 02
66 371 06 3 322 68 89 10481 00 158798 bb
33 294 72 245 058 27 769 79029 194800000 2996143 28
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
406254 3829400 5676718 00 9099864
4451076 18892 6993414 00 11463382
349238 524480 6359832 00 6535074
8347028 1224915 11290510 00 20862453
16148459 1162824 8025177 00 6960458
17501025 780592 8386508 00 8333925
10169447 96804 35125029 00 25052386
7954996 94736 10423565 110 000 00 29473297
4572211 601341 15656412 100 000 00 30829964
39641642 4661670 6636715 00 28343257
2600895 00 9573421 750 000 00 87174316
6742893 417131 18402720 00 25562744
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Eraanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia college
South Georgia College

11
17334342
1959968
00
204591
1081951
2752946
00
2720365
1265572
1029002
2467503
40947456
2954101
160264 8422168 100 00000
187108 2812145 15 00000
00 00 00
22222 2665836 00
34080 2255236 00
460433 1717490 00
00 00 00
286086 1044256 00
162211 2792164 00
00 2824827 30 00000
554586 2069121 00
00 6496578 400 00000
728915 6707832 00

35916774
6459221
00
2483467
3371267
4930869
00
1390023
4219947
6853829
156204
87444034
4482646
S 119416592 51084409 328009897 345300000 843810898BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1972
LIABILITIES RESERVES AND FUND BALANCES
CURRENT LIABILITIES RESERVES FUND BALANCES TOTAL
12288720 2289937 1545740 12294981 113790620 34823294 10484569 241499038 5401098 2378971 3849546 45820309 131480438 39492202 15879855 299614328
215

3
12
497596
42934
1842234
59877
55675
690903
1874114
982223
10428399
3698438
998648
2692880
86022 68 00 90 998 64
93552 05 20 652 43 114 633 82
46928 40 00 65 350 74
187276 69 17 749 07 208 624 53
13779 94 95 941 27 69 604 5R
13034 48 103 282 76 83 339 25
231782 72 00 250 523 8fi
284910 74 00 294 732 97
204015 65 00 308 299 64
31926 70 352 343 65 283 432 57
678896 51 182 860 17 871 743 16
332520 55 103 821 91 255 627 44
745269 29595889 5575616 35916774
554541 4657814 1246866 6459221
00 00 00 00
00 2483467 00 2483467
485158 2886109 00 3371267
255704 4342405 332760 4930869
00 00 00 00
34130 00 1424153 1390023
203209 4016738 00 4219947
129042 6724787 00 6853829
309857 2069121 2222774 156204
49007 45448356 41946671 87444034
470883 4011763 00 4482646
57020099 727298681
59492118 843810898216
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1972
ASSETS
CASH ON HAND
AND IN BANKS
INVESTMENTS
TOTAL
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
31810640
2649465
7196178
26283117
249977297
44563243
111752585
620605082
281787937
47212708
118948763
594321965
281787937
47212708
118948763
594321965
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

25556 64 445 364 44 470 921 08 470 921 08
17225 43 165 746 56 182 971 99 182 971 99
5283 23 92 036 20 97 319 43 97 319 43
24844 56 111 755 08 136 599 64 136 599 64
7964 48 977 064 18 985 028 66 985 028 66
47241 66 644 172 10 691 413 76 691 413 76
6267 95 1772 639 65 1778 907 60 1778 907 60
53919 66 247 927 99 301 847 65 301 847 65
4713 58 618 806 61 614 093 03 614 093 0 3
26141 42 594 997 68 621 139 10 621 139 10
41762 82 361 397 22 403 160 04 403 160 04
26064 50 1059 105 14 1085 169 64 1085 169 64
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
514376 202843 57 20798733 20798733
884605 177896 57 18674262 18674262
00 00 00 00
969953 51869 16 6156869 6156869
241439 59029 51 6144390 6144390
1159265 46144 23 5773688 5773688
00 00 00 00
454400 2100 00 664400 664400
33045 3899 55 423000 423000
413734 49755 00 5389234 5389234
1524754 35845 27 5109281 5109281
2036439 346225 68 36659007 36659007
3626569 380642 55 41690824 41690824
1871624601
S 1926612223BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1972
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
16798768 227141077
79000 1794125
00 175441534
31648947 418722859
243939845
1873125
175441534
450371806
243939845
1873125
175441534
450371806
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
00 00 00 00
00 00 00 00
00 00 00 00
8358 52 33704 24 4206276 4206276
00 81386 69 8138669 8138669
29572 48 516647 08 54621956 54621956
00 00 00 00
00 00 00 00
29522 17 123959 29 15348146 15348146
00 00 00 00
35 17 8043 04 807821 807821
00 00 00 00
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
00 00 00 00
00 00 00 00
00 00 00 00
29158 2434269 2463427 2463427
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 1636156 1636156 1636156
00 100000 100000 100000
00 00 00 00
00 00 00 00
55304707 S 903644054 958948761 958948761218
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1972
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
37098853
1612562
1721871
23425923
466620
21000000
53125093
85078223
00 375 654 73
00 226 125 6 2
00 514 032 22
00 1085 041 46
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

1431726 41 50000 9 963 03 6578029
18350 00 00 18350
2962576 32 00000 20 000 00 2237424
5181681 00 13 582 72 6539953
219235 00 00 219235
7272028 00 00 7272028
119558 17 30968 00 1850526
530247 60000 00 590247
109112 00 00 109112
4995054 00 00 4995054
8545020 00 00 8545020
1926771 133 54624 00 15281395
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
3303053 00 00 3303053
12500 20000 00 7500
00 00 00 00
347293 00 00 347293
617770 00 00 617770
8085 22500 00 30585
104000 00 00 104000
3917515 00 75 000 00 11417515
212470 00 00 212470
789028 00 49 000 00 5689028
699404 00 160 000 00 16699404
670974 2627500 00 1956526
5762758 00 00 5762758
S 102879575 184835528
32754575 S 320469678BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1972
219
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
RESERVES

26104686
22473900
50869160
105592689
10441089
00
00
00
1019698
138662
534062
2911457
37565473
22612562
51403222
108504146
5581576
00
428770
3714671
1482073
7221102
1747338
547549
58337
4620400
8470389
15253425
996303
00
1798150
2786942
00
00
00
00
00
00
00
00

150
18350
10504
38340
1262838
50926
103188
42698
50775
374654
74631
27970
6578029
18350
2237424
6539953
219235
7272028
1850526
590247
109112
4995054
8545020
15281395
3258136 00
00 00
00 00
328581 00
492769 1 25001
22450 00
104000 00
3765910 76 51605
212225 00
949590 47 39438
00 166 99404
2142152 00
5623995 00

44917
7500
00
18712
00
8135
00
00
245
00
00
185626
138763
3303053
7500
00
347293
617770
30585
104000
11417515
212470
5689028
16699404
1956526
5762758
271065873
45237932
4165873 320469678220
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1972
BUILDINGS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
915840608 7372558681
428608294 3085067041
96493621 3341003351
381389083 11417461987
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
26072275
25825382
72215879
68767007
5838912
36327587
4889900
558000
14152229
16581277
43370823
28624225
8052
4220
6334
6301
9477
10820
20384
11516
9084
10687
1817 5
23135
87377
17174
15813
80435
35904
83065
26174
60976
25385
52712
49090
19319
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior college
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
67 441 25 8 761 931 74
180 100 00 3 341 972 92
00 59 359 83
139 740 74 3 003 733 34
352 116 11 3 513 846 63
5 000 00 2 827 844 26
00 21 870 00
169 490 00 2 538 750 21
111 990 00 3 758 120 56
121 415 00 2 733 482 94
439 707 17 3 053 013 41
18 400 00 8 443 098 41
64 294 78 6 124 963 87
OTHER
Skidaway Institute of Oceanography
00
38701485
2332524607 S43892044781BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1972
221
INVESTMENT IN PLANT
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCE
686136264 3382975266
9909501 1262820161
40959355 1147378230
428739428 5448068500
00 00 123575108 19
00 00 47864049 97
00 52832163 46786667 20
174637565 00 175010214 33
320 835 97 1 787 811 41
596 810 40 1 640 385 49
383 395 12 2 040 747 05
243 863 17 1 838 390 38
759 409 68 3 749 221 38
645 684 44 3 107 097 50
424 393 00 5 405 515 99
514 717 23 2 348 616 68
450 182 02 2 150 041 76
1351 599 63 2 262 625 75
667 521 21 2 995 585 87
738 916 19 4 224 452 08
00 00
00 00
00 00
00 37146 71
00 00
00 279135 37
00 16640 71
00 00
00 00
00 00
00 84703 89
00 00
1042224390
671562145
948045909
910887468
1404437922
1521602383
2627971044
1438552367
1182599992
1446756527
2235701010
2838480371
977677 92 1 352196 05
520605 27 00 881429 94 00
162401 53 718369 92
1318812 73 807275 OR
778196 63 814431 24
00 1761 39
295003 90 692613 40
272255 71 731750 Sfi
192549 65 1 096067 6R
1148302 18 930730 09
520918 90 2 025208 93
324672 67 944008 04
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
11159
4924
59
4024
5992
4425
23
3695
4874
4143
5571
11007
7457
24696
10813
35983
24553
05055
47213
63139
85751
11683
51527
75285
62624
93936
47556756
00
86258241
2526617063 15743432279 1174637565 94594831 64414575996222
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1972
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
115367491
19453642
8958403
8526578
00
00
70000000
295200000
115367491
19453642
78958403
303726578
115367491
19453642
78958403
303726578
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
19 916 90 00 19916 90 19 916 90
56 939 58 00 56939 58 56 939 58
19 825 59 22 421 43 42247 02 42 247 02
105 284 78 55 000 00 160284 78 160 284 78
115 241 70 00 115241 70 115 241 70
134 585 90 10 000 00 144585 90 144 585 90
427 721 90 00 427721 90 427 721 90
66 740 61 3 500 00 70240 61 70 240 61
29 340 88 100 018 75 129359 63 129 359 6 3
170 909 48 10 000 00 180909 48 180 909 48
165 471 45 50 000 00 215471 45 215 471 45
282 348 34 27 000 00 309348 34 309 348 34
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College

7197417
1713729
00
1650137
5733594
1895554
00
1998444
255874
269984
4213723
11883995
4757516
1500000
1500000
00
00
1350000
1000000
00
900000
1000000
1500000
00
00
2161305
8697417
3213729
00
1650137
7083594
2895554
00
2898444
1255874
1230016
4213723
11883995
6918821
8697417
3213729
00
1650137
7083594
2895554
00
2898444
1255874
1230016
4213723
11883995
6918821
OTHER
Skidaway Institute of Oceanography
37814
37814
37814
352806638 403905323 756711961 756711961223
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
RESIDENT INSTRUCTION FUND
JUNE 30 1972
SURPLUS
JULY 1 1971
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1972
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
60000
5703672
1489386
12802512
20834765
27830667
3917386
22909931
20237110
1769334
9417930
3063992
60000
5703672
1489386
12802512
597655
26061333
13335316
25973923
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College

90307 36 587027 950471 9030736 363444
2698 73 454 60134 269873 60588
2122 36 113 199819 212236 199932
2034 12 535739 389380 203412 146359
84489 59 2009861 721553 8448959 1288308
6207 24 4272030 2239572 620724 2032458
15788 62 142693 26947 2 1578862 126779
181 21 95352 20934 18121 116286
00 2384976 1020047 00 1364929
19840 54 3759490 843664 1984054 2915826
1654 30 94884 41263 165430 136147
257 83 2656269 1753572 25783 902697
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
1680924 40360 27082 1680924 67442
193141 00 26474 193141 26474
00 00 00 00 00
152610 348945 24171 152610 373116
286211 720577 445626 286211 274951
305589 1471070 50239 305589 1521309
00 00 00 00 00
46963 88148 185273 46963 97125
1186 59468 7306 1186 66774
87997 77122 00 87997 77122
44896 25599 89062 44896 114661
2305939 610947 579400 2305939 31547
390369 545204 10299 390369 555503
OTHER
Skidaway Institute of Oceanography
288651
1902
3681 288651
5583
S 16522940 S 78361975 10920072 16522940 S 67441903ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
OTHER ORGANIZED ACTIVITIES
JUNE 30 1972
225
SURPLUS
JULY 1 1971
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1972
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
Cooperative Extension Service
Rural Development Center
Marine Resources Extension Services
445673 00 2278590 4675718 3754053 5231742 44828 3754053 11721 445673 00 2278590 4720546 00 5243463
193636 6119970 27190 193636 6147160
00 3432611 609371 00 2823240
250565 8310123 348006 00 00 1518735 2885499 1637335 2045350 145469 717614 3373067 778887 00 00 250565 8310123 348006 00 00 2236349 6258566 2416222 2045350 145469
I
10935247
31446482
589883 10935247
32036365226
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
JUNE 30 197 2
SURPLUS
JULY 1 1971
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1972
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
7 600 50 105744 07 95 547 09 7600 50 10 196 98
12 A 72 139 56 1 247 06 12422 72 1 386 b2
1 1 737 71 719 93 6 060 55 11737 71 5 340 62
14 906 29 26781 00 2 333 57 14906 29 29 114 57
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
00 38143 38293 00
1416 18350 00 1416
1 16485 1808654 17 98150 1 16485
25433 2819398 27 81058 25433
00 1262838 00 00
00 50926 00 00
16 29556 51052 52136 16 29556
20 21200 40699 1999 20 21200
61625 00 50775 61625
20 28500 374654 00 20 28500
40984 00 74631 40984
2157 25640 2330 2157
12
150
18350
10504
38340
62838
50926
03188
42698
50775
74654
74631
27970
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
10 35000 44917 00 10 35000 44917
00 00 7500 00 7500
00 00 00 00 00
6 25060 18712 00 6 25060 18712
00 125001 1 25001 00 00
06 50 8085 06 8135
00 00 00 00 00
00 7636068 76 36068 00 00
12776 245 00 12776 245
00 4739438 47 39438 00 00
2875 16699404 166 99404 2875 00
1 29385 185626 00 29385 1 85626
16819 138763 00 16819 1 38763
10161665
46299834 S 42133961 10161665
4165873
227
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
228
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 197 2
ADDITIONS
BALANCE REVENUES
JULY 1 1971 IN PERIOD
ADJUSTMENTS
PRIOR YEARS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
86252832
139609152
88870205
15330432
593688000
206864861
698757316
2173951392
00
102228497
15136808
00
593688000
104636364
683620508
2173951392
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
8910632 93759466 00 93759466
4631212 35340842 00 35340842
9222755 35477024 00 35477024
4378025 37864244 15 00 37865744
14327282 96640751 123501 52 108990903
10010637 26798769 00 26798769
34813857 83391567 3202 20 83711787
1268609 23100212 00 23100212
3910403 26069566 00 26069566
37793465 82357919 00 82357919
3564286 32747747 00 32747747
7629537 102814582 00 102814582
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
39153 66 366626 37
14507 34 106524 54
00 2000947 31
9462 73 253483 92
6855 36 107409 43
9899 54 198088 30
00 2001458 26
00 180094 56
11644 73 100273 11
7390 00 176262 16
4404 00 48960 02
3479 79 236250 67
54854 75 292234 33
00 366 626 37
00 106 524 54
00 2000 947 31
00 253 483 92
00 107 409 43
00 198 088 30
00 2001 458 26
00 180 094 56
00 100 273 11
00 176 262 16
00 48 960 02
00 236 250 67
00 292 234 33
486688511 4956485556 104693433 4851792123ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
229
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1972
DEDUCTIONS
SPONSORED
RESEARCH AND
INSTRUCTION
TRANSFERS TO OTHER FUNDS
CONTRACT
OVERHEAD
LOAN
FUNDS
UNEXPENDED
PLANT
FUND
BALANCE
JUNE 30 1972

497011848
199042915
635726642
1875420919
88144640
5796497
31765048
155630272
00
00
00
00
00
00
00
00
585156488
204839412
667491690
2031051191
94784344
39406104
104999023
158230633
89010678 4261014 00
34788591 676163 00
24896724 436800 00
28588142 323724 00
88235963 3186526 00
25934400 00 782850
88308404 1482500 00
22290273 889318 00
24177480 878576 00
86678330 3516667 00
31950682 411627 00
94384906 5732231 00
00 932716 92 93 984 06
00 354647 54 45 073 nn
00 253335 24 193 662 ss
00 289118 66 133 319 03
00 914224 89 318 956 96
00 267172 50 100 921 56
00 897909 04 287 347 40
00 231795 91 11 892 30
00 250560 56 49 239 13
00 901949 97 299 563 87
00 323623 09 39 497 24
00 1001171 37 103 269 82

38867134
11460964
00
23641312
10666994
18054844
00
16080196
11014381
15511433
3690446
22691539
31212558
389738
382114
00
1738554
187046
131900
00
6750
44237
1500463
13989
476900
766496
00 00
00 00
00 5935983
00 00
00 00
00 00
00 2363139
00 00
00 00
00 00
00 00
00 00
00 00
39256872
11843078
5935983
25379866
10854040
18186744
2363139
16086946
11058618
17011896
3704435
23168439
31979054
1321131
260110
194158748
914799
572439
2612040
197782687
1922510
133166
1353320
1631967
804607
2729854
4049338698 308769790
782850
8299122 4367190460 S 971290174
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 2
BALANCE
JULY 1 1971
ADDITIONS
EXCESS OF
FUNDS
AVAILABLE OVER
EXPENDITURES
ADJUSTMENTS
PRIOR YEARS
DECREASE IN
RESERVES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
18729006 32717632 78 17 00
5808480 4877463 00 00
10247354 12673322 867 05 00
19675962 130527188 23754 49 59733 39
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
11608034 9854773 28209 17 25052
4197576 6003306 00 00
4014765 4691190 1650 00
15066846 19989392 1 76291 00
3443851 9601277 7180 00
15715457 5031784 3 55397 00
1326399 7885367 1 00492 00
7685367 12633492 2064 00
10726958 13341142 8 90091 32 16248
21341000 13914978 21613 00
19908318 59366223 41450 00
23667308 12995711 3405 2 86001
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
9019587 23772954 00 00
2295186 3070504 00 00
00 00 00 00
1069418 1196936 00 00
2995643 3125409 00 00
2035953 3119010 161335 00
00 00 00 00
1948747 272877 1026 796445
164808 1421665 3504 00
00 3641248 258712 00
2791986 840498 00 00
46632589 71557462 2965 00
717072 3140687 1058 3858817
74688010 417403852
4185993
15855902ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1972
DEDUCTIONS
INCREASE IN
RESERVES
RESERVES AND
FUND BALANCES
CARRIED
OVER
BALANCE
JUNE 30 1972

32709815
4877463
12760027
138875976
27308717
2498492
8910481
00
18729006
5808480
10247354
112731629
46037723
8306972
19157835
112731629
5401098
2378971
3849546
45820309

11608034 00 00 00 nn
6003306 39 380 63 41 975 76 81 356 39 20 65 43
4692840 46 928 40 40 147 65 87 076 05 nn
20165683 183 907 76 150 668 46 334 576 22 17 749 07
9594097 00 34 438 81 34 438 81 95 941 77
5387181 00 00 00 103 282 76
7985859 66 594 60 00 66 594 60 nn
12635556 126 355 56 76 853 67 203 209 23 on
17447481 00 67 205 23 67 205 23 nn
13893365 00 00 00 352 343 65
59407673 10 033 29 600 266 45 610 299 74 182 860 17
13285117 00 00 00 103 821 91
23772954 18197338 90 19587 27216925 55 75616
3070504 1823638 22 95186 4118824 12 46866
00 00 00 00 00
1196936 127518 00 127 518 00
3125409 129766 00 129766 00
2957675 2624915 20 35953 4660868 3 32760
00 00 00 00 00
524594 00 00 00 14 24153
1425169 1260361 00 1260361 00
3899960 1765543 21 34417 3899960 00
840498 271286 00 271286 22 22774
71560427 29613756 466 32589 76246345 419 46671
717072 00 00 00 00
437445747 141851835 S 310789804 452641639
59492118I
232
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1972
BALANCE
JULY 1 1971
ADDITIONS
GIFTS FOR
LOANS
ADJUSTMENTS
PRIOR YEARS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
250180604
37492345
103595182
509424154
32014851
10421012
14110985
86855235
1557063
276192
1494844
10249387
00
00
00
00
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
43075643 4343123 703289 00
14189208 7337654 56464 00
5404856 4476700 21053 00
10352005 3390782 108536 00
82566905 17391690 162902 00
60162272 8883892 580162 775550
155371493 25722800 669036 00
26566103 3778666 319337 00
56360645 5597839 534105 00
54376190 10174367 625193 00
28488473 11812603 176803 00
94124933 16456111 974985 00
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
18215760 2754557 1 42177 00
13885101 5102778 52406 00
00 00 00 00
3946082 2235655 6452 00
3536456 2634600 44794 192
5780209 00 7379 00
00 00 00 00
00 666700 00 00
419000 4000 00 00
3556762 1857408 8544 00
1921500 3238699 2082 00
31533347 5155033 2 00872 00
42977609 9977458 2 19251 00
1657502837 2963951S
19193308
775742ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1972
DEDUCTIONS
EXPENSE
LOAN
CHARGE OFFS
BALANCE
JUNE 30 1972
335719 14 00 19645 81 19645 81 2 817 879 37
106972 U4 275366 7014 75 9768 41 472 1 77 DR
156058 29 00 2522 48 2522 48 1 189 487 61
971046 22 3313342 88934 69 122068 11 5 943 219 65
5046412 00 1029947 1029947 47092108
7394118 2 24031 3062096 3286127 18297199
4497753 1 20000 50666 170666 9731943
3499318 67009 124350 191359 13659964
17554592 5 26100 1092531 1618631 98502866
10239604 00 1260500 1260500 69141376
26391836 7 71684 3100885 3872569 177890760
4098003 98460 380881 479341 30184765
6131944 2 66796 816490 1083286 61409303
10799560 5 24943 2536897 3061840 62113910
11989406 00 161875 161875 40316004
17431096 6 46215 2392850 3039065 108516964
s 2896734 1 22130 1 916 31 3 13761 20798733
i 5155184 1 30023 2 360 00 3 66023 18674262
U 00 00 00 00 00
2242107 27570 37 50 31320 6156869
2679586 71652 00 71652 6144390
1 7379 13900 00 13900 5773688
00 00 00 00 00
I 666700 4000 2300 00 2300 664400
11 00 00 00 423000
1 1865952 33480 00 33480 5389234
3240781 00 530 00 53000 5109281
5355905 00 2 302 45 2 30245 36659007
10196709 2 56629 112 268 65 114 83494 41690824
316364248
7491630 S 39763232 47254862 1926612223
233ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1972
BALANCE
JULY 1 1971
ADDITIONS
FOR OBJECT
OF TRUST
FOR
PRINCIPAL
GIFTS
FOR
PRINCIPAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
2539 770 03 21548803 202731 25605 00
18 681 25 90292 00 50 00
1747 225 04 8192478 00 00
4373 433 48 16774286 5647508 65520 12
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
00 00
00 00
00 00
4177572 256471
8138669 00
52871172 2393351
00 00
00 00
10332998 370214
00 00
806482 98530
00 00
00 00
00 00
00 00
00 00
00 00
00 1679384
00 00
00 00
00 5015148
00 00
00 00
00 00
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
00 00
00 00
00 00
2335646 189164
00 00
00 00
00 00
00 00
00 00
1536156 46168
100000 5917
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 100000
00 00
00 00
00 00
948209675
49965674
5850239
1591204424312034
95292
8192478
28973806

ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1972
2 35
DEDUCTIONS
FOR OBJECT
OF TRUST
34349192
90292
7473448
15945348
34349192
90292
7473448
15945348
BALANCE
JUNE 30 1972
243939845
1873125
175441534
450371806
00 00 00 00
00 00 00 00
00 00 00 00
2564 71 227767 227767 4206276
00 00 00 8138669
40727 35 2321951 2321951 54621956
00 00 00 00
00 00 00 00
53853 62 370214 370214 15348146
00 00 00 00
985 30 97191 97191 807821
00 00 00 00
00 00 00 00
1 00 00 00 00
1 00 00 00 00
1 189164 61383 61383 2463427
1 00 00 00 00
1 00 00 00 00
1 00 00 00 00
1 00 00 00 00
1 00 00 00 00
1 146168 46168 46168 1636156
1 5917 5917 5917 100000
1 00 00 00 00
00 00 00 00
j
71727957
60988871
60988871 958948761236
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 2
BALANCE
JULY 1 1971
BUILDINGS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
11757379504
3789272416
4287322337
16395358062
99275870
21087686
00
25400000
262952717
694575482
291213999
650876422
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
9 600 615 14 88 173 00 483 756 48
6 559 188 93 00 00
9 310 010 97 30 223 84 36 788 61
8 534 347 17 1 325 00 269 989 87
13 345 691 31 00 285 388 16
13 383 089 79 1 100 00 1 463 736 33
23 880 569 06 00 1 854 311 18
13 269 302 06 00 794 646 66
11 372 301 04 6 664 87 289 091 03
13 550 815 65 00 725 702 01
19 970 399 77 27 081 75 1 925 451 76
24 495 864 32 128 150 00 3 162 814 13
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
877941529 00 222720821
425149915 00 55051583
00 00 5935983
329790750 00 64766744
582194071 00 100611
378134758 00 48460801
00 00 2187000
333869141 00 2858265
359229564 00 115633445
399435256 00 3890006
538527734 00 3005190
1063440364 00 24403387
640275655 5300000 95142250
OTHER
Skidaway Institute of Oceanography
68226021
00
58952766598 179115402 3672942328ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
237
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1972
IMPROVEMENTS
OTHER THAN
BUILDINGS
ADDITIONS NET
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1972
46917868
350000
12971416
5429672
190984860
281119413
62590896
423957277
00
00
24568072
00
600131315
997132581
391344383
1105663371
12357510819
4786404997
4678666720
17501021433

15 083 37 234 615 91 00 821628 76 10 422 243 90
00 156 432 52 00 156432 52 6 715 621 4 5
69 204 59 171 711 78 137 480 70 170448 12 9 480 459 09
23 514 14 269 531 04 10 167 46 574527 51 9 108 874 68
155 876 92 270 326 48 12 903 65 698687 91 14 044 379 22
20 278 54 291 955 88 98 620 37 1 832934 04 15 216 023 83
10 815 72 517 373 77 16 640 71 2 399141 38 26 279 710 44
41 568 01 280 006 94 00 1 116221 61 14 385 523 67
1 761 48 156 181 50 00 453698 88 11 825 999 9 2
5 987 00 185 060 61 00 916749 62 14 467 565 27
73 510 35 458 307 19 97 740 72 2 386610 33 22 357 010 10
11 007 47 586 967 79 00 3 888939 39 28 384 803 71
21907947 6645601 00 2 37983167 1115924696
2262500 9946815 00 67260898 492410813
00 00 00 5935983 5935983
80000 7787059 00 72633803 402424553
00 16910373 00 17010984 599205055
1413127 15937289 13 987 62 64412455 442547213
00 176139 00 2363139 2363139
13260410 19597935 00 35716610 369585751
425855 12122819 00 1 28182119 487411683
264441 10761824 00 14916271 414351527
00 15642361 00 18647551 557175285
5126529 9424012 16 316 68 37322260 1100762624
00 5076031 00 1 05518281 745793936
00
18032220
00
18032220
86258241
149214816 1451268863
9267989 5461809398 64414575996238 ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM 3F GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 197 2
BALANCE CASH BALANCE
JULY 1 1971 RECEIPTS DISBURSEMENTS JUNE 30 1972
GRADUATE INSTITUTIONS
Georgia Institute of Technology 103482367 872888753 861003629 115367491
Georgia State University 36031968 742873445 759451771 19453642
Medical College of Georgia 69754290 777667097 768462984 78958403
University of Georgia 350167555 2616335353 2662776330 303726578
SENIOR COLLEGES
Albany State College 468671 117199894 114739533 1991690
Armstrong State College 5425235 74665081 74396358 5693958
Augusta College 4018680 93360898 93154876 4224702
Columbus College 9945194 101725724 95642440 16028478
Fort Valley State College 21023548 119488923 128988301 11524170
Georgia College Georgia Southern College 8768080 96766820 91076310 14458590
48705199 283911458 289844467 42772190
Georgia Southwestern College 7545511 102338566 102860016 7024061
North Georgia College 18898407 87834330 93796774 12935963
Savannah State College 5608221 114986742 102504015 18090948
Valdosta State College 17714045 170273072 166439972 21547145
West Georgia College 9945494 228951892 207962552 30934834
JUNIOR COLLEGES
Abraham Baldwin Agricultural College 6145292 71279356 68727231 8697417
Albany Junior College 2221312 40030376 39037959 3213729
Bainbridge Junior College 00 00 00 00
Brunswick Junior College 1621893 35597827 35569583 1650137
Clayton Junior College 4914094 40549388 38379888 7083594
Dalton Junior College 1812566 30351273 29268285 2895554
Emanuel County Junior College 00 00 00 00
Floyd Junior College 2810260 20569671 20481487 2898444
Gainesville Junior College 1773918 28530201 29048245 1255874
Kennesaw Junior College 1469900 43969193 44209077 1230016
Macon Junior College 7456320 33130819 36373416 4213723
Middle Georgia College 11917550 77528382 77561937 11883995
South Georgia College 9644331 75330714 78056224 6918821
OTHER
Skidaway Institute of Oceanography 340622 9937612 10240420 37814
768693181 7108072860 7120054080 756711961

239
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA240
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 197 2
FUNDS AVAILABLE
STATE
FUNDS
CARRY OVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUE YEARS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
1329734500
1896679200
1143529400
3738821800
1194972448
861025796
675428403
2792849736
2524706948
2757704996
1818957803
6531671536
13641919 2538348867
3201655 2760906651
00 1818957803
00 6531671536
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus college
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
2334
1460
1662
1926
2583
2068
4597
2191
1287
2091
2629
5176
70200
30400
90000
30400
69400
3400
26000
51400
44800
49 200
52600
50000
1724
1250
1415
1775
1756
1123
3441
1100
759
1929
1854
3095
29565
80752
98869
14626
08357
62921
24529
86410
13655
78362
85568
55437
4058
2711
3078
3701
4339
3192
8038
3292
2046
4021
4484
8272
99765
11152
88869
45026
77757
46321
50529
37810
58455
27562
38168
05437
00 405899765
00 271111152
00 307888869
00 370145026
00 433977757
97500 319343821
00 803850529
00 329237810
00 204658455
00 402127562
00 448438168
1090077 828295514
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
120288000 1019628 39 2222508 39 21250 00 224375839
99412600 504005 13 1498131 13 00 149813113
00 00 00 00 00
73490000 533557 10 1268457 10 00 126845710
111052800 688242 45 1798770 45 00 179877045
77301800 456621 33 1229639 33 00 122963933
00 00 00 00 00
70183000 334124 38 1035954 38 00 103595438
72476600 413328 42 1138094 42 00 113809442
110950000 559317 06 1668817 06 00 166881706
98070000 498532 22 1479232 22 00 147923222
140162200 753730 44 2155352 44 2088 34 215744078
92982400 677095 51 1606919 51 00 160691951
OTHER
Skidaway Institute of Oceanography
25759600
39886618
65646218
00
65646218
S12201941700 S 8330720295 S205 326 619 95
20364985STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1972
241
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSE
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
TOTAL
3
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
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah state College
Valdosta State College
West Georgia College
1842772321
2012495169
1339095583
4889436797
674741781
720580815
475944834
1619324808
2517514102
2733075984
1815040417
6508761605
20834765
27830667
3917386
22909931
2538348867
2760906651
1818957803
6531671536
2822 861 75 1 242 006 17 4 064867 92 5870 27 4 058 997 fib
2101 144 61 609 962 37 2 711106 98 4 54 711 11 1
2467 931 58 610 95b 98 3 078887 56 1 13 3 078 888 69
2825 781 17 870 311 70 3 696092 87 5357 39 3 701 450 7f
3106 50b 40 1 253 370 78 4 359876 18 20098 61 4 319 777 57
2427 bib 82 723 202 09 3 150717 91 42720 30 3 193 438 1
6346 U8b 15 1 690 992 21 8 037078 36 1426 93 8 038 50b q
2561 491 34 729 933 24 3 291424 58 953 b2 3 29 378 in
1502 320 59 568 113 72 2 070434 31 23849 76 046 b84 55
3088 363 73 970 506 79 4 058870 52 37594 90 4 ni 27b fi
3495 289 92 988 142 92 4 483432 84 948 84 4 484 381 6R
6151 510 04 2 104 882 41 8 256392 45 26562 69 8 282 9bb 14
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County 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
1520
110b
886
1260
906
663
813
1285
1043
1607
1104
82470
00414
00
8723b
39032
4b389
00
33281
72968
67b14
90b16
42034
84099
722 b30 09 2 243 3b4 79
393 126 99 00 1 498 131 13 00
378 09 b 30 1 264 967 fib
b31 174 36 1 791 564 68
308 474 74 00 1 214 928 63 00
373 b03 0b 1 036 835 Rfi
323 770 06 1 137 499 74
382 370 70 1 668 045 R4
43b 071 07 1 478 976 23
b43 910 97 2 lbl 331 31
496 626 48 1 601 467 47

403 60 2 243 758 39
00 1 498 131 13
00 00
3 489 4b 1 268 457 10
7 20b 77 1 798 770 45
4 710 70 00 1 229 639 33 00
881 48 1 035 954 38
b94 68 1 138 094 42
771 22 1 668 817 06
2b5 99 1 479 232 22
6 109 47 2 157 440 78
5 4b2 04 1 606 919 51
39898998
25745318
65644316
1902
65646218
15233224030 5241440975 20474665005 7836197b 205530269fSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CITHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 197 2
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUE
CARRY OVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AhTlJZ
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Southern Technical Institute 131400000 70058151
Engineering Experiment Station 161619400 520841350
Engineering Extension Division 21574200 49235767
Georgia State University
Urban Life Extension Center 34540600 00
Medical College of Georgia
Eugene Talmadge Memorial
Hospital
University of Georgia
Center for Continuing
Education 1189252
Agricultural Experiment
Stations 483849700
Cooperative Extension
Service 489965800
Rural Development Center 31334800
Marine Resources Extension
Services 16212900
731555300 625038777
00
00 201458151
00 682460750
00 70809967
00
34540600
00 1356594077
1 474848 92 00 2 664100 92
4 803818 00 00 9 642315 00
6 136972 86804 25 08 323820 00 11 033392 400152 05 08
13706 64 00 175835 64
00 201458151
3009202 685469952
00 70809967
00
34540600
00 1356594077
00 266410092
00 964231500
00 1103339205
00 40015208
00 17583564
S2220977900 S2516789034 Sf1 323820 S4737443114 S 3009202 4740452316STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1972
243

EXPENDITURES
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
Cooperative Extension
Service
Rural Development Center
Marine Resources Extension
Services
PERSONAL
SERVICES
OPERATING
EXPENSE
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
158143023 38639410 196782433
488183862 193532037 681715899
42110291 23467934 65578225
25605450
2815180
28420630
995227684 357933782 1353161466
173836562
700509585
958259859
13885698
8514401
91054795 264891357
260836416 961346001
143442011 1101701870
24084160 37969858
8923694
17438095
4675718 201458151
3754053 685469952
5231742 70809967
6119970
34540600
3432611 1356594077
1518735
2885499
266410092
964231500
1637335 1103339205
2045350 40015208
145469
17583564
S3564276415 1144729419 4709005834 31446482 4740452316244 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1972 TRANSFERS CARRY OVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS AVAILABLE GRADUATE INSTITUTIONS FUNDS FUNDS REVENUE YEARS AVAILABLE

Georgia Institute of Technology 344398113 3308502 341089611 18729006 5 359818617
Georgia State University 26491016 553094 25937922 5808480 31746402
Medical College of Georgia 55599597 2771048 52828549 10247354 63075903
University of Georgia 679604589 64673763 614930826 112731629 727662455
SENIOR COLLEGES
Albany State College 58919008 00 58919008 00 58919008
Armstrong State College 9214447 413074 8801373 4197576 12998949
Augusta College 10432160 1000000 9432160 4014765 13446925
Columbus College 13850654 44500 13806154 15066846 28873000
Fort Valley State College 55676737 696675 54980062 3443881 58423943
Georgia College 66959161 26500 66932661 00 66932661
Georgia Southern College 169764268 1474000 168290268 00 168290268
Georgia Southwestern College 73394992 1699044 71695948 7685367 79381315
North Georgia College 87316126 00 87316126 6720523 94036649
Savannah State College 46575325 00 46575325 00 46575325
Valdosta State College 114312616 18928641 95383975 60026645 155410620
West Georgia College 163449455 508000 162941455 00 162941455
JUNIOR COLLEGES
Abraham Baldwin Agricultural College 70764134 2647896 68116238 9019587 77135825
Albany Junior College 5626005 989926 4636079 2295186 6931265
Bainbridge Junior College 00 00 00 00 00
Brunswick Junior College 4900153 80648 4819505 00 4819505
Clayton Junior College 9980060 00 9980060 00 9980060
Dalton Junior College 4212922 00 4212922 2035953 6248875
Emanuel County Junior College 00 00 00 00 00
Floyd Junior College 4080681 00 4080681 00 4080681
Gainesville Junior College 5966422 75150 5891272 00 5891272
Kennesaw Junior College 8395679 00 8395679 2134417 10530096
Macon Junior College 5182426 00 5182426 00 5182426
Middle Georgia College 94401804 I 228465 94173339 46632589 140805928
South Georgia College 41499334 t 1095000 40404334 00 40404334
S 2230967884 1 101213926 S 2129753958 310789804 2tM5MLJ
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 2
245
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSE
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES

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
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
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
199843799
14069702
37456144
370260210
32995425
3079080
00
3139257
5685706
2687993
00
3903535
3719692
5923985
3461103
45920333
29828540
127257186
12799237
12946437
226875057
327100985
868939
50402581
597135267
32717632
4877463
12673322
130527188
20367446
781681
00
483312
1168945
441872
00
450023
749915
964863
880825
23328133
13716481
53362871
3860761
00
3622569
6854651
3129865
00
4353558
4469607
6888848
4341928
69248466
43545021

23772954
3070504
00
1196936
3125409
3119010
00
272877
1421665
3641248
840498
71557462
3140687
359818617
31746402
63075903
727662455
269265 65 221 376 70 490642 35 98 547 73 589 190 OR
57391 93 12 564 50 69956 43 60 033 06 129 9R9 49
79959 54 7 597 81 87557 35 46 911 90 134 469 S
77404 42 11 431 66 88836 08 199 893 92 288 730 nn
492362 23 187 889 97 680252 20 96 012 77 584 2 39 43
376591 09 242 417 68 619008 77 50 317 84 669 326 61
1115661 73 488 387 28 1604049 01 78 853 67 1682 90 fiR
396544 61 270 933 62 667478 23 126 334 92 793 813 IS
578154 04 228 801 03 806955 07 133 411 42 940 366 49
348677 93 256 225 10 604903 03 139 149 78 465 753 25
588769 87 371 674 10 960443 97 593 662 23 1554 106 n
833457 39 666 000 05 1499457 44 129 957 11 1629 414 55
77135825
6931265
00
4819505
9980060
6248875
00
4080681
5891272
10530096
5182426
140805928
40404334
1283398547 739741363 S 2023139910 417403852 2440543762246
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1972
FUNDS AVAILABLE
TRANSFERS CARRY OVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUE YEARS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology 34935000 31227561 3308502 69471063
Georgia State University 31500000 2250000 553094 34303094
Medical College of Georgia 48950000 00 2771048 51721048
University of Georgia 37975000 26702333 64997583 129674916
78216959 147688022
00 34303094
576421 52297469
00 129674916
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
22275000 12494 00 22287494 00 22287494
00 00 413074 413074 00 413074
3400000 103710 1000000 4503710 19 452 50 6448960
7325000 2303788 44500 9673288 18 746 60 11547948
200000 276398 696675 1173073 128 069 62 13980035
11902500 224165 26500 12153165 00 12153165
4850000 00 1474000 6324000 00 6324000
4060000 137500 1699044 5896544 00 5896544
6510000 83665 00 6593665 00 6593665
5000000 709774 00 5709774 00 5709774
3500000 237500 18928641 22666141 00 22666141
15268000 22000 508000 15798000 00 15798000
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior
College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
4975000 00 26 47896 7622896 00 7622896
2270000 00 9 89926 3259926 00 3259926
00 5935983 00 5935983 00 5935983
2082500 00 80648 2163148 00 2163148
00 00 00 00 2 10612 210612
22500 00 00 22500 00 22500
00 2363139 00 2363139 00 2363139
00 2348053 00 2348053 216 24193 23972246
120000 306100 75150 501250 00 501250
3650000 202139 00 3852139 49 02058 8754197
00 876145 00 876145 186 91549 19567694
4527500 500000 2 28465 5255965 76 94750 12950715
6300000 138763 10 95000 7533763 00 7533763
S 101537746 S 440096956 1485444 588640370STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1972
247

EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
OPERATING
EXPENSE
00
00
00
5190000
CAPITAL OUTLAY
PERSONAL
SERVICES
OTHER
COSTS
730291 136383324
00 34289138
00 52369462
13656085 108150731
TOTAL
EXPENDITURES
137113615
34289138
52369462
126996816
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
10574407
13956
71993
2678100
147688022
34303094
52297469
129674916
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern
College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
00
00
00
00
00
00
00
00
197280
00
00
00
00 223256 37 22325637 381 43 22287494
00 3947 24 394724 183 50 413074
00 46403 06 4640306 18 086 54 6448960
00 87285 50 8728550 28 193 98 11547948
00 152428 73 15242873 12 628 38 13980035
00 121022 39 12102239 509 26 12153165
00 62729 48 6272948 510 52 6324000
00 58558 45 5855845 406 99 5896544
00 63963 85 6593665 00 6593665
00 226661 41 22666141 00 22666141
00 157723 60 15772360 256 40 15798000
00 53351 20 5335120 3 746 54 5709774
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior
College
Floyd Junior College
Gainesville Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
00
00
00
00
00
00
00
00
00
00
00
00
00
00 7577979 7577979 44917 7622896
00 3259926 3259926 00 3259926
00 5935983 5935983 00 5935983
00 2144436 2144436 18712 2163148
00 85611 85611 125001 210612
00 22450 22450 50 22500
00
00
00
00
00
4744201
00
2363139
16336178
501005
4014759
2868290
8392140
7395000
2363139
16336178
501005
4014759
2868290
13136341
7395000
00
7636068
245
4739438
16699404
I 185626
138763
2363139
23972246
501250
8754197
19567694
12950715
7533763
5387280 19130577 517822679 542340536 S 46299834 588640370HpHMH249
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA250
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided for
expenditures totaling 2600435000 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 expendx
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
13297345 00 13297345 00 00
12570585 81 11949724 48 620861 33
25867930 81 25247069 48 620861 33
136419 19 136419 19 00
26004350 00 25383488 67 620861 33
s 18840866 00 18427723 21 413142 79
7163484 00 6747417 81 416066 19
26004350 00 25175141 02 829208 98
208347 65 s 208347 65
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXTENSION DIVISION
The total approved budget for Engineering Extension Division operations of Georgia Institute of Technology provided
for expenditures totaling 69898900 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
21574200 21574200 00
48324700 49235767 911067
69898900 70809967 911067
44991200 42110291 2880909
24907700 23467934 1439766
69898900 S 65578225 4320675
s 5231742 5231742
B
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 251
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES 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 694053800 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 9221737 Actual funds available were
8583848 less than anticipated and actual expenditures were 12337901 less than approved budget provisions which
resulted in funds available exceeding expenditures by 3754053
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for Southern Technical Institute operations of Georgia Institute of Technology provided for
expenditures totaling 202 336100 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 expendi
tures to actual funds available and expenditures may be summarized as follows
BUDGETED ACTUAL OVER UNDER
1616194 5294251 00 98 1616194 5208413 6824607 00 50 50 85838 85838 00 48
6910445 98 48
30092 02 30092 02 00
6940538 00 6854699 52 85838 48
5097435 1843103 00 00 4881838 1935320 62 37 215596 92217 38 37
6940538 00 6817158 99 123379 01
37540 53 S 37540 5 3
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1314000 709361 00 00 1314000 700581 00 51 8779 00 49
2023361 00 2014581 51 8779 49
1600299 423062 00 00 1581430 386394 23 10 18868 36667 77 90
2023361 09 1967824 33 55536 67
46757 18 s 46757 18
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 155497400 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
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
349350 423454 00 41 349350 345360 00 63 78093 00 78
772804 41 694710 63 78093 78
782169 59 782169 59 00
1554974 00 1476880 22 7809 3 78
1554974 00 1371136 15 183837 85
105744 07 s 105744 07
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
253
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES

GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for expendi
tures totaling 2813900700 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
18966792 00 18966792 00 00
9172215 00 8610257 96 561957 04
28139007 00 27577049 96 561957 04
00 32016 55 32016 55
28139007 00 27609066 51 529940 49
20644270 00 20124951 69 519318 31
7494737 00 7205808 15 288928 85
28139007 00 27330759 84 808247 16
278306 67 s 278306 67
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 34540600 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
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
345406 00 345406 00 00
311050 00 256054 50 54995 50
34356 00 28151 80 6204 20
345406 00 s 284206 30 61199 70
61199 70 61199 70
I
254
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
34560400 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
315000 30604 00 00 315000 28030 00 94 2573 00 06
345604 00 343030 94 2573 06
345604 00 342891 38 2712 62
s 139 56 S 139 56
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
255
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Medical College of Georgia provided for
expenditures totaling 1918688700 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
11435294 7751593 00 00 11435294 6754284 00 03 997308 00 97
19186887 00 18189578 03 997308 97
13583594 5603293 00 00 13390955 4759448 83 34 192638 843844 17 66
19186887 00 18150404 17 1036482 83
3917 3 86 39173 86
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 1361983600 Included in the approved budget are provisions for the regular program and the
Georgia War Veterans Nursing Home 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
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
7315553 6304283 00 00 731555300 625038777 53895 00 23
13619836 00 1356594077 53895 23
10087683 3532153 00 00 995227684 357933782 135406 47184 16 82
13619836 00 1353161466 88221 34
3432611 34326 11
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 4718482 Actual funds available were
5389523 less than anticipated and actual expenditures were 8822134 less than approved budget provisions which
resulted in funds available exceeding expenditures by 3432611
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Medical College of Georgia provided for expenditures total
ing 54408500 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
BUDGETED ACTUAL OVER UNDER
489500 48821 00 00 489500 27710 00 48 21110 00 52
538321 00 517210 48 21110 52
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
576400
54408500
54408500
iL
576421
52297469
52369462
71993
21
2111031
2039038
11 71993
257
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expenSLresatoSlinaes67U0lf 379r00he SSlSSS ruction Fund operations of the University of Georgia provided for

FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
3738821800
2963016100
S 6701837900
4983570400
1718267500
6701837900
ACTUAL
OVER
UNDER
3738821800 00
2792849736 170166364
6531671536 170166364
4889436797
1619324808
6508761605
22909931

11
94133603
98942692
193076295
22909931
OTHER ORGANIZED ACTIVITIES
CENTER FOR CONTINUING EDUCATION
The total approved budget for the Center for Continuing Education operations of the University of roi m w
tures to actual funds available and expenditures may be summarized as follows p
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
118925200
181530800
188040100
112415900
300456000
ACTUAL
118925200
147484892
11
OVER
UNDER
00
34045908
266410092 34045908
173836562
91054795
264891357

1518735
11

14203538
21361105
35564643
1518735258
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 1144789900 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4899658 6548241 00 00 4899658 6133734 00 05 414506 00 95
11447899 00 11033392 05 414506 95
9721231 1726668 00 00 9582598 1434420 59 11 138632 292247 41 89
11447899 00 11017018 70 430880 30
16373 35 s 16373 35
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for Agricultural Experiment stations operations of the University of Georgia provided for
expenditures totaling 1033929200 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 4838497 00 4838497 00 00
5500795 00 4803818 00 696977 uu
10339292 00 9642315 00 696977 00
s 7295354 00 7005095 85 290258 15
3043938 00 2608364 16 435573 H4
10339292 00 9613460 01 725831 99
28854 99 s 28854 99
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
259
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
RURAL DEVELOPMENT CENTER
The total approved budget for Rural Development Center operations of the University of Georgia provided for expendi
tures totaling 44192200 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
313348 128574 00 00 313348 86804 00 08 00 4176992
441922 00 400152 08 4176992
158529 283393 00 00 138856 240841 98 60 1967202 4255140
441922 00 379698 58 6222342
20453 50 s 2045350
MARINE RESOURCES EXTENSION SERVICES
The total approved budget for Marine Resources Extension Services operations of the University of Georgia provided
fr expenditures totalln5 22727400 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 expendi
tures to actual funds available and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
16212900
6514500
22727400
8588100
14139300
S 22727400
ACTUAL
16212900
1370664
8514401
8923694
17438095
145469

17583564

1L

OVER
UNDER
00
5143836
5143836
73699
5215606
5289305
lr45469260
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
GENERAL OPERATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia General Operations provided
for expenditures totaling 212698900 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
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
56 750 00
2 070 239 00
2 126 989 00
00
2 126 989 00
2 126 989 00

5675000
85869035
OVER
UNDER
00
121154865
91544035 121154865
5190000
83798403
88988403
2555632
51900 1289004 00 97
1237104 97
25556 32
The above comparison indicates that operating expense was overspent by 5190000 Actual funds available were
121154865 less than anticipated and actual expenditures were 123710497 less than approved budget provisions which
resulted in funds available exceeding expenditures by 2555632 The overexpenditure in operating expense was the result
of expenditures budgeted as capital outlay that were in actuality operating expense
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia Agricultural Experiment Sta
tions provided for expenditures totaling 32300000 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
32300000 32300000 00
00 5830881 5830881
32300000 38130881 5830881
32300000 38008413 5708413
122468 122468
The above comparison indicates that capital outlay was overspent by 5708413 Actual funds available were 5830881
more than anticipated and actual expenditures were 5708413 more than approved budget provisions which resulted in funds
available exceeding expenditures by 122468 Budget amendments should be filed whenever additional funds become avail
able 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 collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
261
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 427787100 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
2334702 1943169 00 00 2334702 1724295 00 65 218873 00 35
4277871 00 4058997 65 218873 35
2844617 1433254 00 00 2822861 1242006 75 17 21755 191247 25 83
4277871 00 4064867 92 213003 08
5870 27 5870 27
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
22325800 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
222750 508 00 00 22275000 12494 00 38306
223258 00 22287494 38306
223258 00 22325637 163
38143 38143
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi
tures totaling 274145400 Included in the approved budget are provisions for the regular funds 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 1460304 00 1460304 00 00
1281150 00 1250807 52 30342 48
s 2741454 00 2711111 52 30342 48
s 2121830 00 2101144 61 20685 39
619624 00 609962 37 9661 bJ
2741454 00 2711106 98 30347 02
4 54 s 4 54
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
413100 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
413100
413100
ACTUAL
413074
394724
3835Q
OVER
UNDER
26
18376
18350UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
263

SENIOR COLLEGES continued
AUGUSTA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures
totaling 306375700 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
166290000
140085700
306375700
243049700
63326000
306375700
166290000
141598869
307888869
OVER
UNDER
00
1513169
1513169
2467931 610955 58 98
3078887 56
1 13
3743458 2230402
1513056
113
The above comparison indicates that personal services were overspent by 3743458 Actual funds available were
1513169 more than anticipated and actual expenditures were 1513056 more than approved budget provisions which
resulted in funds available exceeding expenditures by 113 Budget amendments should be filed whenever additional funds
become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures m excess of budget approval 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 Augusta College provided for expenditures totaling
6445200 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
3400000 34000 00 00
3045200 11037 10 1941490
6445200 45037 10 1941490
00
6445200
6445200
1945250
6448960
4640306
1808654
1945250
3760
1804894
1808654
264
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures
totaling 378566300 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
192630400
185935900
S 378566300
288235400
90330900
S 378566300
192630400
177514626
370145026
Excess of Funds Available over Expenditures
2825781 870311 17 70
3696092 B7
5357 39
11
lz
OVER
UNDER
00
8421274
8421274
56572 32997 83 30
89570 13
s 5357 39
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
9939300 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
7325000 739640 8064640 7325000 2348288 00 1608648
9673288 1608648
1874660 1874660 00
9939300 11547948 1608648
9939300 8728550 1210750
28r19398 s 2819398
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
265
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expenSLreBatoMeS47ewf0SotheTReieSiInfvrUetion Pd Perations f Frt Valley State College provided for
funded hv tlJtrl I 5V U Included in the approved budget are provisions for the regular program programs
turff factual funds availaSLPanrrS tudent a A prison of anticipated funds available Ldudgeteoexpendi
res to actuai tunds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
258369400
173383100
4 31 7 525 00
309103000
122649500
431752500
Excess of Funds Available over Expenditures
The above
L
258369400
175608357
433977757
310650540
125337078
435987618
2009861
OVER
UNDER
00
2225257
2225257
1547540 2687578
4235118
f 2009861
over
18
nrlltZ1 5ESS2Texceeding funds available b20091l
lf the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
of Georgia eXCSSS f bUdget aoval uld b i violation of budget appropriation laws of thlsLte
UNEXPENDED PLANT FUND
01 si total approved budget for the Unexpended Plant Fund of Fort Valley state College provided for expenditures totalina
lulls sSnrEedaa lolT expenditures to actual fuds availabfanTexpendi1119
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
200000
276438
476438
12806962
132f83400
13283400
L
ACTUAL
200000
973073
1173073
12806962
13980035
15242873
1262838
OVER
UNDER
00
696635
696635
00
696635
1959473
1262838

The above comparison indicates that capital outlay was overspent by 1959473 Actu e were
more than anticipated and actual expenditures were 1959473 more thanapproved budget provisions which resumed inex
avaUable 6XCeedlng fUndS bailable by 1262838 Budget amendments should be filed whenever additional funds become
made LLi08 direction of the Board of Regents of the University System of Georgia collectively had
of Georgia SXCeSS aPProval thev would be violation of budget and appropriation laws of the state266 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditures
totaling 309865600 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
BUDGETED ACTUAL OVER UNDER
2068834 1029822 00 00 2068834 1123629 00 21 93807 00 21
3098656 00 3192463 21 93807 21
00 975 00 975 00
s 3098656 00 3193438 21 94782 21
2466864 631792 00 00 2427515 723202 82 09 39348 91410 18 09
3098656 00 3150717 91 52061 91
42720 30 42720 30
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 9141009 Actual funds available were
9478221 more than anticipated and actual expenditures were 5206191 more than approved budget provisions which resulted
in funds available exceeding expenditures by 4272030 Budget amendments should be filed whenever additional funds be
come 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 collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia 0
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling
12153100 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
119025 2506 00 00 119025 2506 00 65 00 65
121531 00 121531 65 65
121531 00 s 121022 509 39 26 50861
50926

UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
267
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for ex
penditures totaling 821567800 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
459726000
361841800
821567800
653760800
167807000
821567800
OVER
ACTUAL UNDER
4597260 00 00
3441245 29 177172 71
8038505 29 177172 71
6346086 15 191521 85
1690992 21 12922 21
8037078 36 178599 64
1426 93 S 1426 9 3
h above comparison indicates that operating expense was overspent by 1292221 Actual funds available were
17717271 less than anticipated and actual expenditures were 17859964 less than approved budget provisions which re
sulted in funds available exceeding expenditures by 142693
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 Georgia Southern College provided for expenditures totaling
6324000 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4850000 4850000 00
1474000 1474000 00
6324000 6324000 00
6324000 6272948 51052 51052
51052
268
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 323380400 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 expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
State Appropriations
Other Revenues Retained
BUDGETED ACTUAL OVER UNDER
2191514 1042290 00 00 2191514 1100864 00 10 58574 00 10
3233804 00 3292378 10 58574 10
2566965 666839 00 00 2561491 729933 3291424 34 24 5473 63094 66 24
3233804 00 58 57620 58
953 52 953 52
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 6309424 Actual funds available were
5857410 more than anticipated and actual expenditures were 5762058 more than approved budget provisions which re
sulted in funds available exceeding expenditures by 95352 Budget amendments should be filed whenever additional funds
become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 Georgia Southwestern College provided for expenditures
totaling 5911600 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
40600 18516 00 00 4060000 1836544 00 15056
59116 00 5896544 15056
59116 00 5855845 55755
40699 40699
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
269
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 208588900 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 16314872 Actual funds available were
3930445 less than anticipated and actual expenditures were 1545469 less than approved budget provisions which re
sulted in expenditures exceeding funds available by 2384976
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 North Georgia College provided for expenditures totaling
6510000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED 1287448 798441 2085889 1680924 404965 2085889 00 00 00 00 00 00 f1 ACTUAL 1287448 759136 2046584 1502320 568113 2070434 23849 00 55 55 59 72 31 76 OVER UNDER 39304 00 45
39304 45
178603 163148 41 72
15454 69
23849 7 6
FUNDS AVAILABLE
OVER
UNDER
State Appropriations
Other Revenues Retained
EXPENDITURES
6510000 00 6510000 83665 00 83665
6510000 6593665 83665
00 6510000 197280 6396385 197280 113615
6510000 6593665 83665
a 00 s 00
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 197280 Actual funds available were 83665
more than anticipated and actual expenditures were 83665 more than approved budget provisions Budget amendments should
be filed whenever additional funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
270
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for Resident Instruction Fund operations of Savannah State College provided for expenditures
totaling 418550700 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
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
Excess of Funds Available over Expenditures
209149 2 2094015 00 00 209149 2 1929783 00 62
4185507 00 4021275 62
3008887 1176620 00 00 3088363 970506 73 79
4185507 00 4058870 52
37594 90
1L
OVER
UNDER
00
16423138
1L
16423138

7947673
20611321
lrJ
12663648
XiL
3759490
The above comparison indicates that personal services were overspent by 7947673 Actual funds available were
16423138 less than anticipated and actual expenditures were 12663648 less than approved budget provisions which re
sulted in expenditures exceeding funds available by 3759490
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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
5709800 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
5000000 709800
s 5709800
5709800
50 7 000 097 00 74
57 097 74
53 351 20
3 746 54
OVER
UNDER
00 26
26
374680
s 374654
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
271

tures
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
s totaling 450917600 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
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
262952600
187965000
S 450917600
350241300
100676300
450917600
ACTUAL OVER UNDER
2629526 1854855 00 68 24794 00 32
4484381 68 24794 32
3495289 988142 92 92 7123 18620 08 08
4483432 84 25743 16
948 84 948 84
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
22779800 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
35000 00 35000 00 00
192798 00 191661 41 113659
227798 00 226661 41 113659
227798 00 226661 41 113659
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 794421600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE BUDGETED
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
517650000
276771600
794421600
00
794421600
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
617480900
176940700
7r94421600
ACTUAL OVER UNDER
5176500 3095554 00 37 327838 00 37
8272054 37 327838 37
10900 77 10900 77
8282955 14 338739 14
6151510 2104882 04 41 23298 335475 96 41
8256392 45 S 312176 45
s 26562 69 26562 69
The above comparison indicates that operating expense was overspent by 33547541 This amount in excess of the bud
get was a result of an oversight by the College in not budgeting Student Aid All programs reflected in the Resident In
struction Fund should be budgeted
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 West Georgia College provided for expenditures totaling
15268000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED ACTUAL OVER UNDER
152680 00 00 152680 5300 00 00 00 530000
152680 00 157980 00 530000
152680 00 157723 60 504360
s 256 40 s 25640
State Appropriations
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that capital outlay was overspent by 504360 Actual funds available were 530000
more than anticipated and actual expenditures were 504360 more than approved budget provisions which resulted in funds
available exceeding expenditures by 25640 Budget amendments should be filed whenever 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 collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
273
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
taJL approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College pro
vided for expenditures totaling 240345700 Included in the approved budget are provisions for the regular program
SplnaTturef to aLulf fundf avaif b TVf ison of aniciptdSfundstaaiIIbiraudgted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
120288000
117932700
238220700
2125000
152669200
87676500
2403457r00
240345700
ACTUAL
120288000
101962839
OVER
UNDER
00
15969861
222250839
2125000
152082470
72253009
224335479

40360

15969861
00
224375839 15969861
586730
15423491
16010221
40360
UNEXPENDED PLANT FUND
turestotalina Hnnf S UnexPened Plant f Abraham Baldwin Agricultural College provided for expendi
anfLnditrefmaybeunMLirLSnowsf1CiPat6d aVailablS es to actual funds available
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
4975000 2698000 4975000 2647896 7622896 00 50104
7673000 50104
7673000 7577979 95021
s 44917 44917
274
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany Junior College P0 e
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
994 126 00
506 508 00
1 500 634 00
1 149 634 00
351 000 00
1 500 634 00
ACTUAL
99412600
50400513
izL
149813113
OVER
UNDER
00
250287
250287
110500414
39312699
149813113
00

4462986
4212699
S1JL
250287
00
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 4212699 Actual funds available were
250287 less than anticipated and actual expenditures were 250287 less than approved budget provisions
If the institutions under the direction of the Board of Regents of the University System fGeorgia collectively had
made expenditures in excess of budget approval 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 Albany Junior College provided for expenditures totaling
3266500 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
22700 9965 00 00 22700 9899 00 26 65 00 74
32665 00 32599 26 65 74
32665 00 s 32599 26 00 s 65 74 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
275
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
UNEXPENDED PLANT FUND
Bureau
In the fiscal year ended June 30 1972 a budget for the Bainbridge Junior College was not submitted to the Budget
During the period under review expenditures of 5935983 were made for construction of college facilities
Budget amendments should have been filed for these expenditures If the institutions under the direction of the Board
ot Regents of the University System of Georgia collectively had made expenditures in excess of budget approval they would
tie in violation of budget and appropriation laws of the State of Georgia
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for expendi
tures totaling 127574600 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
734900 540846 00 00 734900 533557 00 10 00 728890
1275746 00 1268457 10 728890
887149 388597 00 00 886872 378095 35 30 27665 1050170
1275746 00 1264967 65 1077835
3489 45 348945
UNEXPENDED PLANT FUND
i aVerntal aPProVrd bu3get for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
163100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
res may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
2082500 80600 2082500 80648 00 48
2163100 2163148 48
2163100 2144436 18664
s 18712 18712
276
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 180487200 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
111052800 111052800 00
69434400 68824245 610155
180487200 179877045 610155
126626300 126039032 587268
53860900 53117436 743464
180487200 179156468 1330732
720577 s 720577
UNEXPENDED PLANT FUND
Clayton Junior College did not provide for Unexpended Plant Fund expenditures in their budget
FUNDS AVAILABLE BUDGETED
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance S 00
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that capital outlay was overspent by 85611 Actual funds available were 210612
more than anticipated and actual expenditures were 85611 more than approved budget provisions which resulted in funds
available exceeding expenditures by 125001
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
OVER
ACTUAL UNDER
2106 12 210612
856 11 85611
1250 01 s 125001
277

UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesTtotaina lSTW r V1 Instruction Fund operations of Dalton Junior College provided for expendi
rMtrinSZ i Included in the approved budget are provisions for the regular program programs funded by
W i MP TS 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
773018 495709 00 00 773018 456621 00 33 39087 00 67
1268727 00 1229639 33 39087 67
965394 303333 00 00 906453 308474 89 74 58940 5141 11 74
1268727 00 1214928 63 53798 37
14710 70 S 14710 70
Excess of Funds Available over Expenditures
nebve comparison indicates that operating expense was overspent by 514174 Actual funds available were
flifT than anticipated and actual expenditures were 5379837 less than approved budget provisions which re
sulted in funds available exceeding expenditures by 1471070
made ILSi Jh direction f the Board of Regents of the University System of Georgia collectively had
of Geoia GXCeSS 9 approval they would be in violation of budget and appropriation laws of the State
UNEXPENDED PLANT FUND
nnS ttal appFoved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
225 00 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditur
may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
22500 225 00 00
22500 s 224 50 50 S
50
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
UNEXPENDED PLANT FUND
In fcf fi3Ctl yeareded June 30 1972 a budget for the Emanuel County Junior College was not submitted to the Budget
Bureau During the period under review expenditures of 2363139 were made for construction of college facilities
Budget amendments should have been filed for these expenditures If the institutions under the direction of the Board
of Regents of the University System of Georgia collectively had made expenditures in excess of budget approval they would
be in violation of budget and appropriation laws of the State of Georgia278
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi
tures totalinq 106982600 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
70183000
36799600
06982600
68415400
38567200
ACTUAL
70183000
33412438
1L
OVER
UNDER
00
3387162
103595438
3387162
106982600
66333281
37350305
103683586
Excess of Funds Available over Expenditures
XiL
88148
2082119 1216895
3299014
88148
The above comparison shows that expenditures for actual operations exceeded funds available by 88148 This was the
result of adjustments being made to the books of Floyd Junior College to reflect actual operating expenditures for the year
under review
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
24361300 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
2737100
21624200
24361300
24361300
2348053
21624193
1L
23972246
16336178
7636068
OVER
UNDER
389047
07
389054
8025122
7636068UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 279
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
penditureftotalinalfisf 7 oT T nstructin Fund operations of Gainesville Junior College provided for ex
v restrict fSg Included n the approved budget are provisions for the regular program programs funded
actual funds available aSS A COmparison f anticipated funds available and budgeted expenditures to
actual tunas available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
72476600
42902100
lr15378700
80617600
34761100
115378700
72476600
41332842
81372968
32377006
113749974
59468

113809442
il

OVER
UNDER
00
1569258
1569258
755368
2384094
1628726
59468
15 692e58beChnr indjces that personal services were overspent by 755368 Actual funds available were
suited in fH than anticipated and actual expenditures were 1628726 less than approved budget provisions which re
sulted m funds available exceeding expenditures by 59468
a If thjnstitutions uder the direction of the Board of Regents of the University System of Georgia collectively had
of Georgia eXCSSS apprOVa1 the would be in violation of budget and appropriation laws of the sLte
UNEXPENDED PLANT FUND
jn Lnn1 approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures total
tures29ay4be00suariSrasSfolfos1C1Patea pendies acual funds avaifable and expend
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
120000 176400 120000 381250 00 204850
296400 501250 204850
296400 501005 204605
245 245
more ttLtntliZ5 indicates that capital outlay was overspent by 204605 Actual funds available were 204850
more than anticipated and actual expenditures were 204605 more than approved budget provisions which resulted in funds
sTtnS increIstdnLTTf mT 245 Bget amendments shld e filed whenever additional funds become availfble
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 collectively had
of Georgia bUdget approva1 the would be in violation of budget and appropriation aws of theltateUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Kennesaw Junior College provided for expendi
tures totaling 170487500 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 Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1109500 595375 00 00 1109500 559317 00 06 36057 00 94
1704875 1668817 06 36057 94
1304433 400442 00 00 1285675 382370 14 70 18757 18071 86 30
1704875 00 1668045 84 36829 16
771 22 s 771 22
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw Junior College provided for expenditures totaling
8742000 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
3650000 5092000 3650000 202139 00 4889861
8742000 3852139 4889861
00 4902058 4902058
8742000 8754197 12197
8742000 4014759 4739438 s 4727241
4739438
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
281
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Macon Junior College provided for expendi
tures totaling 148184900 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 lunds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
n ci0aVVe comParison indicates that operating expense was overspent by 1286207 Actual funds available were
52616 78 less than anticipated and actual expenditures were 287277 less than approved budget provisions which resulted
m funds available exceeding expenditures by 25599
If theinstitutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 the Macon Junior College provided for expenditures totaling
19 567600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED ACTUAL OVER UNDER
980700 501149 00 00 980700 498532 00 22 00 261678
1481849 00 1479232 22 261678
1059640 422209 00 00 1043905 435071 16 07 1573484 1286207
1481849 00 1478976 23 287277
255 99 25599
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
876051
18691549
19567600
19567600
876145
18691549
19567694
2868290
16699404
OVER
UNDER
94
00
94
16699310
16699404
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 215525400 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
OVER
BUDGETED ACTUAL UNDER
s 1401622 00 1401622 00 00
753632 00 753730 44 98 44
2155254 00 2155352 44 98 44
00 2088 34 2088 34
2155254 00 2157440 78 2186 78
s 1572932 00 1607420 34 34488 34
582322 00 543910 97 38411 03
2155254 00 2151331 31 3922 69
6109 47 6109 47
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that personal services were overspent by 3448834 This overexpenditure in personal
services was primarily a result of audit adjustments made to reclassify expenditures for personal services shown in error
as operating expense on the College records It is the responsibility of College personnel to classify correctly and to bud
get expenditures and the budget should have been amended and properly reported
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval 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 Middle Georgia College provided for expenditures totaling
16222300 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 Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
45275 116948 00 00 45275 7284 00 65 109663 00 35
162223 00 52559 65 109663 35
00 76947 50 76947 50
162223 00 5 129507 15 32715 85
162223 00 131363 41 30859 59
sri 1856 26 Sf1 1856 26
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
283
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total
tures totaling
restricted funds and programs of student aid A compaxj
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriations
Other Revenues Retained
BUDGETED ACTUAL OVER UNDER
929824 670595 00 00 929824 677095 00 51 00 650051
1600419 00 1606919 51 650051
1113072 487347 00 00 1104840 496626 99 48 823101 927948
1600419 00 1601467 47 104847
5452 04 s 545204
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
c rJtn31 cmParisn indicates that operating expense was overspent by 927948 Actual funds available were
650051 more than anticipated and actual expenditures were 104847 more than approved budget provisions which re
sulted in funds available exceeding expenditures by 545204 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
OX CjGOlTCflcl
UNEXPENDED PLANT FUND
enotal aPProvd budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
J533HU0 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 Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
6300000 1233800 6300000 1233763 00 37
7533800 7533763 37
7533800 7395000 138800
138763 138763
284
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
ss
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Skidaway Institute of Oceanography provided
for expenditures totaling 64462800 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 Revenues Retained
EXPENDITURES
OVER
BUDGETED ACTUAL UNDER
257596 00 257596 00 00
387032 00 398866 18 1183418
644628 Q 656462 18 1183418
358195 00 398989 98 4079498
286433 00 257453 18 2897982
644628 00 656443 16 1181516
19 02 s 1902
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that personal services were overspent by 4079498 Actual funds available were
1183418 more than anticipated and actual expenditures were 1181516 more than approved budget provisions which re
sulted in funds available exceeding expenditures by 1902 Budget amendments should be filed whenever additional funds
become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaWOO