11 fa v odi 1 Ok 134 if 00 mi lo REPORT OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1972 State AuditorHfa HBHI 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 05 H 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 0 3 o u Z o Z in X H CO Q Z O CO 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 MM I I MIJlllll Mill HMHWHHHHBHHHHramir GENERAL COMMENTS 63 bne psq 591 tS9V 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