Report of the State Auditor of Georgia, year ended June 30, 1973

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BBMIMiMHiHIMiHMREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1973
State Auditor
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STATE OF GEORGIA
DEPARTMENT OF AUDITS
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the audit
reports of all State agencies and units of the University
System of Georgia is submitted to the public in this and
in two supplemental volumes for the fiscal year ended
June 30 1973
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

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Respectfully
State Auditor
Atlanta Georgia
December 31 1973MMHHHI
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TABLE OF CONTENTS
SECTION I
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
Page
5

STATISTICS
State Revenue Receipts
Distribution of Revenue Receipts by Purpose
Distribution of Revenue Receipts by Object
CONSOLIDATED BALANCE SHEET
All State Agencies Excluding Units of the University System
FUNDS AVAILABLE AND EXPENDITURES
All State Agencies Excluding Units of the University System
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
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
Statement of Revenue Collections by Departments
Analysis of Appropriation Allotments
Analysis of Payments to Counties of
Earnings on Federal Lands
STATE FIXED DEBT
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS FOR THE PAYMENT
OF WHICH THE STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
PUBLIC TRUST FUNDS
Balance Sheet by Spending Units
PRIVATE TRUST FUNDS BY SPENDING UNITS
Federal Income Tax
State Income Tax
Retirement and Insurance Contributions
Other Private Trust Funds
STATE REVENUE COLLECTIONS UNFUNDED
CONSOLIDATED BALANCE SHEET BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BALANCE SHEET BUDGET FUNDS BY SPENDING UNITS
ANALYSIS OF CHANGES IN SURPLUS BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS BY SPENDING UNITS
SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Facilities Commission Georgia
Public School Employees Retirement System Expense Fund
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TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS continued
Education continued
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
General Assembly of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
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
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140
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141
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142
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144
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
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178
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180
182
184
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188
190
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196
198
200
TABLE OF CONTENTS
SECTION II continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
Student Aid Fund
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
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PUBLIC CORPORATIONS
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 Soybeans
Agricultural Commodity Commission for Sweet Potatoes
Agricultural Commodity Commission for Tobacco
Brunswick Port Authority
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Correctional Industries Administration
Georgia Development Authority
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Higher Education Assistance Authority
Georgia Higher Education Assistance Corporation
Georgia Highway Authority
Georgia Ports Authority
Georgia Seed Development Commission
Groveland Lake Development Authority
Herty Foundation
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
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OTHER UNITS
Georgia Firemens Pension Fund
Georgia Tech Revenue Bonds Trust Account
Ordinaries Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
WGST Georgia Tech Broadcasting StationSECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEMGENERAL COMMENTS
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 1973
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 197 3
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 95 shows there was a Budget Fund surplus of 1231296134 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 44 shows there was a surplus in the Department
of Administrative Services Fiscal Division of 12214463874
The total surplus of all State spending units excluding units of the University System in the amount of 1231296134
together with surplus of 12214463874 in the Department of Administrative Services Fiscal Division made a total surplus
of 13445760008 at June 30 1973
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 217930388647 for the fiscal
year ended June 30 197 3 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
1973
136763974915
72146925510
134152018
5393951
203506662
1425597827
99514310
7151323454
1972
120738108328
62212427733
482126378
3897640
190814068
832402010
89877547
5988653821
217930388647 S 190538307525
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
1973
1972
217930388647 190538307525
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
18061707350
11259135079
14636579616
5796852664
Total Funds Available
29 3 208424 29 204334322 80
925367 98 191871 10
9 958020 92 6785695 05
208035 00 258054 00
2481 752998 70 2116953018 20
iSWTftawbH sraSiP mmmamm i hh i GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSE
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
1973
31989071369
19394938967
23653713393
9120427880
127383538773
1972
28076423705
17819522089
18297791631
8471033501
108072579899
211541690382 180737350825
17551436887
19082172601
15916
36633609488
248175299870
11259135079
30957950995
211695301820
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 116117 of
this report
AUTHORITY BONDS
A schedule of Authority bonds outstanding secured by lease rentals for the payment of which the State of Georgia is
obligated and the good faith of the State is pledged is presented on pages 6465 of this report
This schedule shows that Authority bonds outstanding at June 30 1973 amounted to 105319800000
The Attorney General of Georgia has ruled that these bonds are not direct obligations or debts of the State of Georgia
GENERAL
A comparison of approved budget to total funds available and expenditures by spending units excluding units of the
University System is presented on pages 120144 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are
open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as follows
ADMINISTRATIVE SERVICES DEPARTMENT OF
During the period under review there was a lack of good internal control procedures in the areas of cash and accounts
payable in the Department of Administrative Services Internal Administrative Division The Commissioner of the Department
of Administrative Services upon being notified of these deficiencies made certain administrative changes in the Internal
Administration Division to insure the implementation of adequate internal control procedures
AGRICULTURE DEPARTMENT OF
There was no change in the 307338 due from former employee Lawrence Z Zachary brought forward from the fiscal year
ended June 30 1959GENERAL COMMENTS
AUDIT FINDINGS continued
BANKING AND FINANCE DEPARTMENT OF
In the year ended June 30 1972 parking expense of 2560 was paid in addition to the reimbursement rate of 10 per
mile as provided by law in the operation of a personally owned vehicle A refund of 2560 was secured in the year under
review In the year under review a payment of 500 was made for parking a personally owned vehicle This 500 should
be refunded to the Budget Fund
COMMUNITY DEVELOPMENT DEPARTMENT OF
The audit report of the Ocean Science Center of the Atlantic Commission for the year ended June 30 1972 showed a
balance of 21052 due from Mr Robert Rotan for improper moving expenses paid to him in fiscal year 1971 Under Section
705 of Senate Bill 499 Georgia Laws 1972 Mr Rotans position with the Ocean Science Center of the Atlantic Commission was
transferred to the Department of Community Development As shown on Exhibit B of unit report Mr Rotan refunded 20052
to the Department of Community Development in the year under review for the improper expenditure and the balance of 1000
is to be collected from him in the next fiscal period
It was noted in the course of the audit that a number of individuals were contracted with to perform services under a
grant from the Law Enforcement Assistance Administration of the Department of Justice These individuals are shown on the
Schedule of Per Diem and Fees as exhibited on pages 33 through 35 of unit report
In the review of travel vouchers of the State Crime Commission for the year ended June 30 1973 several errors were
discovered that revealed overpayments totaling 407 3 had been made The overpayments were brought to the attention of the
Commissioner of the Department of Community Development and he secured refunds of 4073 on September 12 1973 to correct
all overpayments made
COMPTROLLER GENERAL
The audit report of the Comptroller General for the year ended June 30 1972 indicated the lack of proper accounting
procedures in the collection of revenues and in the issuance of licenses In the year under review revenue collections
from the Fire Marshals office in the amount of 594200 were receipted by the fiscal office on receipt numbers 14834
14845 and 14896 These three receipts consisted of 580700 in checks and 13500 in cash Since these funds could not
be traced into the bank the companies involved were contacted and it was found that the checks had never cleared the bank
The companies have been requested to stop payment on these checks and issue duplicates The Comptroller General stated that
the total amount of 594200 would be collected and deposited Steps should be taken immediately to strengthen the internal
control procedures in the collection of revenues and the issuance of licenses
Violations of Department travel regulations in the amount of 8511 were shown in the audit report for the year ended
June 30 1972 This 8511 was refunded to the Budget Fund in the year under review
The audit report of the Comptroller General for the year ended June 30 1972 stated that the records for the Budget
Fund were inadequate as required by the State Auditor in the Accounting Procedures and Instructions Manual for State Depart
ments and Institutions A complete and accurate general ledger cash receipts journal and cash disbursements journal were
not maintained In the year under review the general ledger as presented to the auditors was not in balance and the
receivables were not accurately reflected therefore the records did not reflect the true financial condition of the
Comptroller General The general ledger should be balanced monthly and an accurate record of accounts receivable main
tained
In the year under review a duplicate payment was made for the same book purchase and a payment for another book
purchase was made four times Refund for the total overpayment of 2493 should be secured and deposited in the Budget
FundHilHHiHHHHHlHIBHi
GENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
In the fiscal year ended June 30 1959 a shortage of 5020000 was discovered in the accounts of the Department of
Mines Mining and Geology 648826 of which was recovered in the fiscal year ended June 30 1960 245000 was recovered
in the fiscal year ended June 30 1970 2500000 was recovered in the fiscal year ended June 30 1971 and 50000 was
recovered in the year under review A balance of 1576174 remained as of June 30 1973
In the fiscal year ended June 30 1972 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 pro
ducing and mailing these cards was estimated to be 9680 In the year under review the 9680 was refunded to the Budget
Fund of the Department of Natural Resources
In the period under review an inventory count of unused hunting andor fishing licenses revealed that the following
licenses could not be accounted for
Nos 687001 through 700000 at 325
Nos 344001 through 360000 at 425
4225000
6800000
11025000
The expiration date on these licenses was March 31 1973 An audit of ranger license check lists was made and this revealed
that apparently none of the missing licenses had been sold It was reported that these licenses were on hand during the
month of March 1973 but were later discarded by mistake This indicates a serious lack of internal control and it is
recommended that inventory controls be strengthened immediately
A review of the procedures of accounting for licenses issued and returned by bonded and cash agents and a test of
these transactions revealed that the licenses returned were not being properly audited upon receipt by the Department of
Natural Resources A material number of errors were made and upon receipt by the Department the returned licenses were
not being filed systematically by agent which reduced considerably the reliability of the agent account balances These
deficiencies in accounting procedures and internal control should be corrected immediately
In the course of this audit many coding errors were found Because each division in most instances was doing its own
coding it is recommended that one individual be responsible for final approval of all coding
A lack of control over paid voucher files was also evident and many vouchers were missing from the files A voucher
checkout system was recommended and has since been implemented
A number of individuals were under contract with the Department of Natural Resources to perform services in various
divisions These individuals are shown on the Schedule of Per Diem and Fees as exhibited in unit report
EDUCATION
EDUCATION DEPARTMENT OF
In the period ended June 30 1972 certain school systems had textbook earnings in excess of available State appro
priations for textbooks In the period under review additional funds were appropriated and remittances were made to these
school systems
In audits made by the Department of Audits of the various school systems of the State of Georgia it was determined
that in many instances payments had been made for teachers retirement by the State Department of Education to the Teachers
Retirement System that should have been made by the various school systems These audits indicated a total of 80617060
was paid by the State Department of Education and reimbursement should be made by the various school systems On
June 30 1973 a total of 22470697 remained unpaid by various school systems A list of the school systems that have
not made refunds is on file in the Department of AuditsGENERAL COMMENTS
AUDIT FINDINGS continued
HISTORICAL COMMISSION GEORGIA
In the year ended June 30 1968 an improper expenditure of 20975 was made to Bruce M King for storage and moving
of personal furniture In the year under review reimbursement of the 20975 was received and deposited to the Budget
Fund
HUMAN RESOURCES DEPARTMENT OF
CASH
Budget Fund bank accounts were not reconciled on a monthly basis in the fiscal period under review Neither the
General Ledger nor subsidiary records of the Department of Human Resources maintained the identity of each bank account
The failure to maintain the identity of each bank account in the General Ledger or subsidiary records made it impossible to
reconcile bank accounts to the General Ledger except on an overall basis When bank accounts were reconciled by the audi
tors it was found that the General Ledger control account was overstated by 4084873 This overstatement of cash was
adjusted by the auditors by reducing both cash and surplus by the above stated amount
The Department of Human Resources does not have uniform control procedures for petty cash funds The Department of
Human Resources does not have a procedure by which all petty cash funds are reconciled on a regular basis and reported to
the Central Accounting Office of the Department of Human Resources with the exception of Vocational Rehabilitation imprest
funds accounts
The Department of Human Resources should immediately formulate regulations for the reconciliation of petty cash funds
on a regular basis
The cash disbursements journal provided the auditors was found to be unreliable The auditors discovered numerous
instances where cash disbursements were recorded two 2 and three 3 times
Magnetic tape files of the Public Assistance Program were erased before the auditors arrived These tapes were erased
in prior years but had been properly balanced before erasure In the period under review the tapes were erased before they
were properly reconciled If the tapes had been retained the auditors through audit sample techniques could very possibly
have balanced the Public Assistance Program Due to the volume of checks written in the account which amounted to
2775684 in the period under review it was not feasible for the auditors to manually check each check The erasure of
the tapes made it impossible for the auditors to make any type of sample other than a random number sample which we do not
consider to be an adequate test in these circumstances
A random sample of travel expense was made and a number of duplicate payments to employees were discovered The
duplicate payments discovered were itemized and turned over to appropriate officials of the Department of Human Resources
It was also discovered in this sample that thirtyseven 37 individual travel vouchers were recorded two 2 and three 3
times on the cash disbursements journal
ACCOUNTS RECEIVABLE
State appropriated funds due the Department of Human Resources at June 30 1973 from the Department of Administrative
Services Fiscal Division amounted to 2554486380 The records of the Department of Human Resources showed that
2566876618 was due from the Department of Administrative Services Fiscal Division The difference of 12390238 was
adjusted in this report to bring the accounts receivable of the Department of Human Resources into balance with the
Department of Administrative Services Fiscal Division
This difference was due to the fact that the Department of Human Resources was not budgeting or requisitioning funds
in a manner consistent with their accounting records Funds had been budgeted for by activities of which some were non
existent and some were comingled among several General Ledger Fund codesGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
ACCOUNTS PAYABLE Vendor and Employee Identification Numbers
Vendor identification numbers for regular vendors and for miscellaneous vendors are assigned in two different organi
zational units of the Department of Human Resources with no procedures to prevent a redundancy of vendor man numbers
between the two units This has resulted in duplications during the period under review to the extent that a number of
unique payees have the same vendor man numbers during the course of the fiscal year This creates the possibility of
erroneous payments although none were discovered and this practice should be discontinued at once
Employee identification numbers in the travel disbursement process intended to identify uniquely the given payee
involved are not unique but have numerous duplications This situation has occurred because the decision was made and
implemented in the employee payroll process to cease the use of employee man numbers in favor of the use of the Social
Security number In the travel disbursement process however only the last five digits of the Social Security number are
utilized This is unsatisfactory because it fails to maintain payee uniqueness
REQUISITION NUMBERS
Requisition numbers utilized by the Department of Human Resources and its institutions during 1973 overlapped extensively
and caused an obscuring of the audit trail back to underlying source documentation
A system of unique requisition numbers which do not overlap needs to be formulated and utilized by the Department of
Human Resources and particularly by its various divisions andor institutions where requisition numbers are presently being
assigned Present practices provide very little control over serial requisitions
STATE REVENUE COLLECTIONS FUND
It was noted that the Department of Human Resources did not reflect receipts disbursements or cash balances of the
State Revenue Collections Fund of vital Records Service of the Division of Administrative Services on the General Ledger
This fund is maintained on a separate set of records It is recommended that these records be incorporated in the General
Ledger
PRIVATE TRUST AND AGENCY FUNDS
State agencies transferred to create the Department of Human Resources at July 1 1972 had balances reflected in
the accounts of the Private Trust and Agency Funds for unpaid payroll deductions The Department of Human Resources does
not utilize liability accounts for payroll deductions within the General Ledger this resulted in an incorrect statement
of financial condition by the Department of Human Resources due to the absence of these accounts in the General Ledger
INVENTORIES
CENTRAL STORES
The central Stores of the Department of Human Resources did not take a physical count of its inventory at
June 30 1973 The Department of Human Resources has not taken any physical count of Central Stores since the consoli
dation of the inventories of the Department of Public Health and Department of Family and Children Services
An estimated inventory on hand at June 30 1973 based on average inventory was provided totaling 380000 00 This
is shown on the Balance Sheet for information purposes only The Central Stores are initiating a change from hand kept
records to a computerized inventory system
A physical count should be made annually at a minimum of all inventory held by the Central stores of the Department
of Human Resources
FACTORY FOR THE BLIND
in the period under review it was noted that no cost accounting records were kept for the Factory for the Blind The
cost or profit margin for any given item could not be determined The books and records provided by the Department did not
reflect any profit or loss this was determined by the auditors subsequent to June 30 1973 Sales figures reported by theGENERAL COMMENTS
11
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
FACTORY FOR THE BLIND continued
Department of Human Resources and those reported by the Factory for the Blind could not be reconciled
Due to the structure of the Factory for the Blind within the Department of Human Resources the Factory often misses
discounts Personnel at the Factory where income is received and where requisitions are drawn are not aware of the
status of the bills that are in the process of being paid through the bills accounts at the Department of Human Resources
No listing of equipment inventory and depreciation of equipment has been kept
SPECIAL APPROPRIATED FUNDS
The 1973 Session of the General Assembly designated 350000000 for grants for mental retardation to supplant Federal
funds This amount was reduced at a later date to 100000000 by action of the Fiscal Affairs Committee which transerred
250000000 to the Medicaid Program However the 100000000 was not used to supplant Federal funds The Department
of Human Resources expended 86931400 to mental retardation day care centers for the purpose of purchasing equipment
supplies minibuses and other miscellaneous items
DATA PROCESSING AND ACCOUNTING SYSTEM
OBJECT OF EXPENDITURES AND REVENUE CODES
The basic design of some of the computer programs utilized by the Department of Human Resources for its financial
operations do not provide for the recognition of objects of expenditures and revenues beyond three significant digits The
recognition of at least five digits in the programs and also the chart of accounts is vital for audit purposes and for
various reports that are required by State Federal and other agencies
CHECKS ISSUED
The voluminous activity of the Department of Human Resources recorded in the cash disbursements journal is such that
a five digit number in the computer system is not sufficient to maintain proper check identification over the period of
a fiscal year In the machine records these five digit numbers actually overlap during the course of the fiscal year
This program should be designed to incorporate the full seven digit check number
GENERAL
The Department of Human Resources did not close the books for the fiscal year ended June 30 1973 until mid
September 1973 Checks were written until mid August 1973 and dated June 30 1973
The Department of Audits as of the completion date of this audit had not been furnished a complete and balanced file
of the postings to the General Ledger for the fiscal year ended June 30 1973
The Department of Human Resources is required by the State Auditor to submit monthly a listing of personal services
and travel expense paid These listings are captured by the State Auditor on electronic data processing equipment through
out the year and a detailed listing of personal services and travel expense is published by the State Auditor for each
State agency annually The travel detail by individuals submitted to the State Auditor totaled 157317506 The
General Ledger control of the Department of Human Resources was 171330876 The difference of 14013370 represents
payments in the most part made to airlines and prospective employees These payments were not broken down by individuals
by the Department of Human Resources therefore in the annual supplement these payments are reflected as miscellaneous
travel
Due to the volume and various types of transactions that are recorded in the cash receipts and account payables system
many items such as Federal grants other departmental items and items to and from State agencies are recorded as other
revenue and as other expense
In many instances items could not be traced easily or at all to the original source documents and information retained
on source documents was not always adequate This applied for both items of revenues and expenditures
12
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL continued
The Department of Human Resources had not reconciled interdepartmental transfers divisions within the Department of
Human Resources and corresponding expenditure accounts that had been charged There was a complete lack of consistency
as to which accounts were charged and credited for these interdepartmental transfers Due to this fact revenues and
expenditures are overstated by the amounts that did not wash out
Many schedules previously shown in the report will not appear due to the foregoing situation An itemized listing of
per diem and fees is on file in the State Auditors office A balanced schedule without invalid line items could not be
furnished because of the late closing date of the Department of Human Resources
The auditors were unable to determine in most instances if Federal funds had been matched properly with State funds
This was due to the lack of proper documentation as to the source and purpose for which funds were received and the lack of
documentation when funds were transferred from one program to another program
It was noted that there is a voluminous work load within the Department of Human Resources on a daily basis The
following gives an indication of the number of transactions within the Department of Human Resources for the fiscal year
ended June 30 197 3
The Department of Human Resources maintains 143 bank accounts The following six bank accounts represent approximately
95 percent of all bank transactions
NO OF CHECKS
376649
146998
82527
258610
2775684
6467
3646935
ACCOUNT
Payroll
Bills
Vocational Rehabilitation Case Services
Medicaid
Public Assistance
Georgia Factory for the Blind Weekly Payroll
Total
Could be up to 15 authorizations per check
Could be up to 48 claims on each physician check
Could be up to 80 claims on each drug check
Example In a nursing home check run of 444 checks
there were payments for 16192 patients
The Medical Assistance Program during fiscal year 1973 disbursed 18777498230 These disbursements were generated
by 6542371 claims that were processed as documentation for said disbursements
The Department of Audits has made a number of operational audits concerning programs activities and institutions
under the control of the Department of Human Resources As these reports contain information relating to financial opera
tions they should be read in conjunction with this report
Because of the limitation in scope of our examination of Public Assistance Benefits and Central Stores inventories
the lack of control over cash the overstatement of revenues and expenditures the lack of control over matching Federal
funds the fact that a complete and balanced file of the General Ledger was not furnished the auditors and in view of
the number of these exceptions we are unable to express an opinion as to the fairness with which the accompanying financial
statements present the financial position at June 30 1973 and the results of operations for the year then ended in con
formity with accounting principles applicable to the units of State Government
JUDICIAL SYSTEM
SUPREME COURT
Inspection of travel vouchers revealed several expenditures which were not supported by proper receipts State regula
tions 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
13
AUDIT FINDINGS continued
JUDICIAL SYSTEM continued
COURT OF APPEALS
The deficit of 197992 as shown in the Financial Condition Comments on page 1 of unit report occurred because the
Court of Appeals of Georgia used the cash basis method of accounting rather than the modified accrual method The Court
of Appeals of Georgia treated the 1604234 accounts receivable shown in the prior years audit report as revenue for
fiscal year ended June 30 1973 rather than revenue for fiscal year ended June 30 1972
COURT REPORTS
During the period under review it was noted that the Reporter as the administrator of State funds is not bonded
Although there is no State law which requires that the Reporter be bonded for a specific amount it would be good business
practice if he were bonded for a reasonable sum
LABOR DEPARTMENT OF
Audit Findings as exhibited on page 7 of the audit report of the Department of Labor Employment Security Agency for
the fiscal year ended June 30 1972 are quoted in part as follows
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 satisfactorily 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 maintained records in the fiscal year ended June 30 1973 which provided the accounting data
as prescribed by the State Department of Audits
OFFENDER REHABILITATION DEPARTMENT OF
In the audit reports for the years ended June 30 1970 and June 30 1971 audit findings were made covering mis
appropriation of funds at the Georgia Training and Development Center Buford Georgia In the audit report for the year
ended June 30 1972 it was noted that 2429258 of this misappropriation was recovered from American Casualty Company of
Reading Pennsylvania In the year under review 700000 was recovered from the Pennsylvania National Mutual Casualty
Insurance Company as settlement of the claim on the faithful performance bond issued by the company
PUBLIC SAFETY DEPARTMENT OF
In the year ended June 30 1972 moving expense of 739849 was paid for personnel of the Department of Public Safety
At that time that was an improper expenditure House Bill No 141 approved April 19 197 3 states in part there shall
be paid to each employee who has repaid moving expenses to the department an amount equal to the repayment such employee
has made Provided further that no further repayment of moving expenses by employees shall be received by this agency
During the period under review a 1973 Chevrolet Caprice was leased from the Meredith Leasing Company of Lavonia
Georgia at 9000 per month for the use of the Governor
Schedule of Per Diem and Fees as exhibited on pages 40 and 41 of unit report shows a number of individuals listed
as Contract Personnel These individuals in some cases were performing tasks that are normally performed by regular
salaried employees The practice of using contract employees to perform these tasks should be discontinued when regular
salaried employees could perform such tasks
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 audit14
GENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF continued
MOTOR FUEL TAX UNIT
The internal control of the Motor Fuel Tax Unit appears to be adequate with the exception that the decals issued
motor carriers are not prenumbered Steps should be taken to correct this deficiency
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
in the audit report for the year ended June 30 197 2 attention was called to the loss of the audit trail because of
processing procedural changes in the tag unit During the year under review the audit trail on the documents processed
was improved however further steps should be taken to strengthen the controls in this area
REVOLVING FUND ACCOUNTS
On January 15 1973 the Revolving Fund Accounts in which returned checks are handled for Sales Tax Income Tax and
Motor Fuel Tax Units were consolidated into one account This consolidation resulted in the loss of audit trails as to
each units transactions It is recommended that the individual bank accounts be reinstated or improvements be made in
the existing records so that the transactions of each unit can be identified
SECRETARY OF STATF
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 accurately the financial operations
A special examination has been made by the State Department of Audits of the records of the Georgia State Board of
Dental Examiners and Dental Hygienists concerning the sale of gold and other dental scrap The State Department of Audits
will issue a special report on this account at a later date
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 11390654
REIMBURSEMENT BY UTILITY COMPANIES FOR RELOCATING THEIR FACILITIES
The Utility Audit section of the Department of Transportation has completed the examination of certain contracts with
utility companies to determine to what extent such contracts were in 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 examinations is shown in the Appendix of unit report
WORKMENS COMPENSATION STATE BOARD OF
In the period under review the premium on surety bond No NF3482600 issued by the Hartford Insurance Company in
the amount of 1000000 covering Mr Frank L Gross Director came due for payment The bonding company failed to bill
the Board for this premium and the premium remained unpaid at June 30 197315
STATISTICSSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 197 3
17
SOURCE
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
Education
Health
Highways
Public Assistance and Relief
Agricultural and Natural Resources
Development Other
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources
Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
State Railroad
Other
Total Rents on Investment Properties
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Government
Protection Services
Health Services
Development Agricultural and Natural
Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
Total State Revenue Receipts
Note 1970 Population 4589575
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
416776353 19 91
69150154 03 15
6011058 00 01
593401572 27 129
2889844 00 01
39835143802 1828 8680
22811582779 1047 4970
3457714212 159 753
3245644385 149 707
726423985 33 158
6888377294 316 1501
49134090339 2255 10706
3888704138 179 847
131842514 06 29
226402923 10 49
3953232827 181 861
120285250 06 26
306234900 14 67
24456432 01 05
435972347 20 95
425098288 20 93
46577708 02 10
17961811 01 04
1 36763974915 6276 29798
10868508338 499 2368
23924288458 1098 5213
10566252992 485 2302
20034558789 919 4365
6753316933 3 10 1472
72146925510 3 311 15720
38426818 02 08
95725200 04 21
134152018 06 29
5393951 00 01
178166693 08 39
25339969 203506662 01 05
09 44
1425597827 65 311
99514310 05 22
s 2079069039 95 453
915789486 42 200
1422098785 65 310
175463168 08 38
459885266 21 100
1350748354 62 294
454474806 21 99
106099001 05 23
187695549 09 41
7151323454 328 1558
2 17930388647 30000 47483
18
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1973
SOURCE
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
Federal Revenue Sharing Funds Held at
June 30 1973 Appropriated in 19731974
Fiscal Year
PERCENTAGE PER
TO TOTAL CAPITA TOTAL
2702 12831 58888139846
97 3 4622 21212669756
1466 6960 31945043857
1302 6183 28379009449
2077 9863 45268614181
171 813 3733236453
245 1163 5 339 341440
109 520 2384163278
35 167 767123637
173 820 3765459136
598 2840 13035596608
04 20 92536798
876
516
4158
19082172601
2453 11259135079
1024 4703583314
47483 217930388647
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 197 3
19
STATE
APPROPRIATION
FROM TAXES
FEES ETC
48214869858
20927239400
20880606653
7342265302
20099369592
3376220800
4004693966
2149889700
799529500
1768735100
5844008970
GRANTS FROM GRANTS
U S FROM COUNTIES
GOVERNMENT CITIES
10769417071 5 00
99091267 00
10566252992 38426818
20040791908 00
23924288458 00
264488305 00
954640130 95725200
228686531 00
3450000 00
10444558 00
5285374290 00
AGENCY
EARNINGS
114454255
303416080
459757394
1284494217
1390126954
95396567
307683372
14911857
6240784
23568
1812322057
OTHER
AGENCY
REVENUE
210601338
117076991
00
288541978
145170823
2869219
23401228
9324810
42096647
27299260
2013555170
93891291
92536798
19082172601
11259135079
4703583314
SI 35407428841 S 771 469 255 10 j 134152018 S 5788827105 445305517320
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 197 3
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
Assessments by Merit System
Equipment Purchases
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Computer charges
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 Printinq
Rents
Insurance and Bonding
Grants to Counties Cities and Civil Divisions
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
Authority Lease Rentals
27861263870
PERCENTAGE
TO TOTAL
1279
PER
CAPITA
1336269006 61 291
2113686607 97 461
676723054 31 147
1128832 31989071369 839511997 00 00
1468 6970
39 183
681985950 31 149
711070640 33 155
3902706306 179 850
587143657 27 128
564905432 26 123
463189954 21 101
425130392 19 93
1063245731 49 232
62828467 03 14
37855641 02 08
1271098981 58 277
20593982 01 04
767206914 35 167
105725231 05 23
668872726 31 146
294747971 14 64
113817629 05 25
3066568898 141 668
2645947100 121 576
1100785368 50 240
19394938967 890 4226
2490684 00 01
331357 00 00
1051313 00 00
1016463 00 00
112902778 05 25
15220069 01 03
37886 00 00
10405 00 00
111765 00 00
29605 00 00
237755 00 00
1872084603 86 408
59262544 03 13
336428814 15 73
23656050 01 05
21114380290 969 4600
114461012 05 1085 25
23653713393 5153
9120427880 419 1987
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 197 3
21
OBJECT continued
BUDGET FUND continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Communications
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Other
Total Governmental Costs
Carryover from Prior Years
Transfers from Reserves Fund Balances and Surplus
Spending Units
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
PERCENTAGE
TO TOTAL
PER
CAPITA
r 17384718 01 04
8867 00 00
18757 00 00
443181 00 00
17855523 01 04
3781554 00 01
12752 00 00
142118057 06 31
217118 00 00
443190 00 00
100221546 05 22
44939481741 20 62 9792
167904858 08 36
81811268435 37 54 17825
201239 00 00
2556375 00 01
180426201 08 39
17050184 01 5 04
127383538773 58 45 27755
211541690382 97 07 46091
18061707350 8 29 3935
11259135079 5 16 2453
17551436887 8 05 3824
19082172601 8 76 4158
92536798 04 20
995802092 46 217
20803500 01 05
217930388647 100 00 s 47483

Includes Assessment and Collection Allowance
to Outside Agencies in the amount of 2013555170
Note 1970 Population 458957 523
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1973
ASSETS
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
42882206823
146817893
43294071252
1676622364 87999718332
31098116827
18436830
31116553657
119116271989
1118279994
98466954129
Total Assets
218701506112
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
For Working Reserve
For Federal Revenue Sharing Funds
State Revenue Collections Unfunded
Public Trust Funds
Private Trust and Agency Funds
Total Reserves and Fund Balances
37365626483
155941837
17419508426
2164125413
4703583314
146817893
141623520374
1676622364
37521568320
167734177784
Balance July 1 197 2
Increase in Year
Balance June 30 197 3
10046069504
3399690504
13445760008
Total Liabilities Reserves Fund Balances and Surplus
S 218701506112
The above Balance Sheet does not include Fixed Assets
See note to Balance Sheet Public Trust Funds
See note to Balance Sheet State Spending Units27
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1973
IHFUMDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUND
YEAR ENDED JUNE 30 197 3
29
FUNDS AVAILABLE
REVENUES
Revenue Remitted to Department of Administrative Services
Fiscal Division by Collecting Units Net
Add Held by Collecting Units at June 30
Deduct Held by Collecting Units at July 1
Federal Revenue Sharing Funds
Grants
Interest Earned
Retentions by Collecting and Spending Units
Total State Revenue Receipts
CARRYOVER FROM 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
1375 102 774 57
1468 178 93
542 810 95 925 367 98
45772 226 00
1263 607 14 47 756 035 239 833 910 14 78
18061707350
11259135079
54281095
146817893
217930388647
29320842429
92536798
995802092
20803500
S 248175299870
PERSONAL SERVICES
OPERATING EXPENSE
EXPENDITURES
31989071369
19 394938967
CAPITAL OUTLAY
23653713393
AUTHORITY LEASE RENTALS
9120427880
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES AND ALLOTMENTS
Spending Units
Department of Administrative Services Fiscal Division
127383538773
211541690382
17551436887
19082172601 36633609488
S 248175299870HHHHBMBHBBiillMBI31
STATE REVENUE RECEIPTS32
SUMMARY OF STATE REVENUE RECEIPTS
1973
1972
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 Drivers1 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
Education
Health
Highways
Public Assistance and Relief
Agricultural and Natural Resources Development Other
4 167 763 53 3 462 091 05
691 501 54 824 742 27
60 110 58 47 272 77
5 934 015 72 6 865 720 50
28 898 44 16 458 43
398 351 438 02 328 824 107 37
228 115 827 79 210 910 615 00
34 577 142 12 31 146 380 60
32 456 443 85 30 029 115 93
7 264 239 85 4 775 910 20
68 883 772 94 66 409 354 97
491 340 903 39 437 781 918 76
38 887 041 38 34 079 286 08
1 318 425 14 1 284 672 38
2 264 029 23 2 387 856 84
39 532 328 27 35 646 713 16
1 202 852 50 1 053 057 75
3 062 349 00 3 140 576 00
244 564 32 258 941 33
4 359 723 47 4 320 924 57
4 250 982 88 3 707 566 33
465 777 08 302 413 61
179 618 11 105 387 38
1367 639 749 15 1207 381 083 28
108 685 083 38 135 240 670 95
2 39 242 884 58 127 518 577 43
105 662 529 92 110 753 385 93
200 345 587 89 210 839 228 02
67 533 169 33 37 772 415 00
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
State Railroad
Other
Total Rents on Investment Properties
Contributions from Public Trust Funds
721 469255 10
384268 957252 18 00
1 341520 18
53939 51
1 781666 253399 93 69
2 035066 62
14 255978 27
995143 10
622124 277 33
3859 962 236 027 78 00
4821 263 78
38 976 40
1639 268 672 467 94 74
1908 140 68
8324 020 10
898 775 47
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
20790
9157
14220
1754
4598
13507
4544
1060
1876
69039
89486
98785
63168
85266
48354
74806
99001
95549
852103259
760891642
391049533
130488842
1391691993
1234881125
479807711
571759472
175980244
Total Operating Earnings
7151323454
5988653821
Total State Revenue Receipts
217930388647 S 190538307525DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1973
33
General Property 1972 Levy and 1973 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

371253693
14963642
17093556
160492
12372100
36746
693956
275660
403471383
69150154
2125340
13304970
120207
3569564 195947
596279156 2877584
474746877
13425177
3765511
593401572
2889844
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Refunds
Individuals
Returns Additional Tax Interest and Penalties
Refunds
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Farmers Act 1946
Refunds to Retailers Act 1947
Refunds to Water Craft Act 1950
Refunds to Motor Carriers
Refunds to Others
Sales Alcoholic Beverages Stamps
Refunds
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
11895475566
569411456
4996287080
65619798
4363973327
141220428
25282021589
6208802934
11326064110
28509079692
22969291739
167325398
24321747
141365441
209339
143630952
15506879
3459042028
1327816
3248401402
2757017
714978521
500
11445964
6685140751
341341
203577884
47634451971
59123652
144783401
1413978619
2298500
24320000
5000000
39835143802
22811582779
3457714212
3245644385
726423985
6888377294
49134090339
3888704138
131842514
31618500
Business License
Retailers
Wholesalers
Beer
21860000
3600000
2546000034
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1973
TAXES continued
Business License Wine
Retailers
Wholesalers
Business License Commercial
Pishing Canning
Fish Dealers
Business License Miscellaneous Game and Fish
Business License Alligator Farming
Business License Insurance Companies
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 Money Orders and checks
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by County Tax Collectors
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Motor Boat Registration
NonBusiness License Auto Drivers
NonBusiness License Hunting Fishing
Net to State
Collecting Fees Retained at Source
Corporation Franchise
Domestic and Foreign
Refunds
Unemployment Compensation Penalties Interest
FINES FORFEITS
Cigar and Cigarette
Liquor wine Beer
Hunting and Fishing
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
Regular Operations
Federal Revenue Sharing Funds
Agriculture Department of
Community Development Department of
Comptroller General
Defense Department of
Education Department of
Act of 1965
Education Department of
Development Act
Education Department of
Act
Department of
2654000
1650000
6638975
725000
3743546896
65263931
144422000
103506150
16779100
412856497
23115850
426263751
1165463
6464947
13820465
1428250
24864046
4304000
7363975
347500
50000
28907800
339850
335000
69209258
18890400
1929800
1060000
237000
33899840
2200000
250000
3953232827
120285250
24456432
306234900
435972347
425098288
17961811
465777
for Elementary and Secondary
for Education Professions
for National Defense Education
Education
Education
Education
Education
Education
Education
for Lunch Program
Department of for Vocational Funds
Department of for Civil Defense
Department of for Library Funds
Department of for Highway Safety
Department of for Educational Improvement for the
Handicapped Administration and Training
Education Department of for Equal Educational Opportunities
Education Department of for Office of Economic Opportunity
Education Department of for Adult Education
Education Department of for Drug Abuse Education Act
Education Department of Other
Education Georgia Higher Education Facilities Commission
136763974915
10689903
4577222600
138428800
578958511
3518819
25917936
4798737172
17701399
18226376
4030148277
1516791861
5105464
69529843
43673219
13521592
3807682
467996
176479053
4349722
70877415
12087967DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 3
GRANTS FROM U S GOVERNMENT continued
Education Georgia State Scholarship Commission
Education Regents of the University System of Georgia
Forest Research Council Georgia
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Office of Planning and Budget
Historical Commission Georgia
Human Resources Department of
Human Resources Department of
Child Welfare
Human Resources Department of
for Vocational Rehabilitation
for Public Assistance and
for Social Rehabilitation
Services Public Health Services and Other
Human Resources Department of
Human Resources Department of
Human Resources
Human Resources
Institute
Human Resources
Human Resources
and Hospital
Human Resources
Human Resources
Department of
Department of
Department of
Department of
for Atlanta Regional Hospital
for Augusta Regional Hospital
for Central State Hospital
for Georgia Mental Health
for Georgia Retardation Center
for Gracewood State School
Department of for Medical Assistance Program
Department of for Savannah Regional Hospital
Human Resources Department of for Southwestern State Hospital
Labor Department of
Law Department of
Natural Resources Department of
Offender Rehabilitation Department of
Personnel Board State
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of for Primary Roads
Transportation Department of for Secondary Roads
Transportation Department of for Planning Survey
Transportation Department of for Urban Highways
Transportation Department of for Interstate Highways
Transportation Department of for Appalachian Highway
Transportation Department of Other
Veterans Service State Department of
Workmens Compensation State Board of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Governor Office of the Governors Office
Governor Office of the Office of Planning and Budget
Historical Commission Georgia
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Chattanooga Property
Easements and Sundry Rents
Massell Ben J
Omni International Inc
Portman John Properties
Rome Farmers Market
Southern Railroad
TVA
Underground Atlanta Inc
Union Camp Corporation
Western and Atlantic Railroad Property
Total Rents on Investment Properties
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Dividends on Railroad and Telegraph Stocks
Judicial
Court of Appeals
21900000
65103300
2095000
120557582
820546
77500366
8374195
2203445253
16585486978
8426492542
1031308
2878746
13739938
6409493
22034844
325
132137
1
18
33138
34
6935
2644
217
2027
26
86
57
9806
6082
528
10227
67235
2665
9115
1352
J1j
27345
37521
54331
37137
17628
50000
58748
88305
21000
68595
16509
85149
11250
61593
98358
83953
57591
62943
37800
50754
54183
33119
72146925510
95725200 38426818
134152018
8000 5266849 119102
5393951
8856577 1386010 3750000 1141347 5000000 422500 3083535 650000 700000 350000 178166693
203506662
1043712652
126360714
272220
245436
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JHNE 30 197 3
INTEREST EARNED continued
Offender Rehabilitation Department of
Personnel Board State
Regents of the University System of Georgia
State Scholarship Commission Georgia
Transportation Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System
State Employees Assurance Department
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Administrative Services Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Employees Retirement System Accumulated Deposits
Social Security Trust Fund
Employees Retirement System Other
Governor Office of the Governors Office
Governors Commission on Judicial Processes
Judicial
Supreme and Appeal Court Fees
Labor Department of
Law Department of
Regular
Sales Acts Court Reports
Personnel Board State
Revenue Department of
Secretary of State
Transportation Department of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
Bar Examination Fees
Safety Fire Prevention Fees
Cemetery Fees
Deeds and Charters
Election Qualifying Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Notary Public Fees
Lobbying Fees
Polygraph Fees
Assessments on Insurers for Workmen
Corporation Registration Fees
Building and Loan Association Filing Examining Fees
Charter Issuing Fees
Securities Issurers Dealers Agents Fees
Architects Examining Fees
General Corporation Fees
Securities Land Sales
Comptroller General Miscellaneous Fees
Landscape Architects Examining Fees
Engineers Examining Fees
Public Accountants Examining Fees
Veterinarians Examining Fees
Real Estate Agents Examining Fees
Motor Carriers Fees
Bank Examining Fees
Credit Union Examining Fees
Defense Department of
Public Safety Department of
Warm Air Heating Contractors Fees
Plumbing Fees
Trade Mark and Service Suit Fees
Warehouse Licenses and Inspection
Used Parts and Used Cars Dealers Examining Fees
Oversized Overweight and Overlength Vehicle Permits
Billboard Permits Outdoor Advertising
Total Earnings Protection Services
Compensation Board
55380
11470107
6544782
3361305
233558010
260203
1425597827
36084064
5500000
55154097
2776149
99514310
1551503626
145075
2007632
1552234
48500000
15400000
32344804
1300000
6372156
7164814
6240000
1590412
258387721
118072828
4601203
23886534
2079069039
5377500
55693500
308500
1580294
6250000
65447232
1273380
4850235
166000
628500
89036106
42070515
193500
41138060
37314162
6906175
5675356
1000000
3637179
804000
7907000
7699750
681500
51153000
84460500
98563797
3524526
100
185399607
3087300
6309000
966627
176000
8595000
86000585
1915000
915789486DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 3
37
EARNINGS HEALTH SERVICES
Cosmetology Examining Fees
Dairy and Veterinary Inspection Fees
Laboratory Fees
Vital Records 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
Division of Administration
Division of Family and
Division of Mental Health
Division of Physical Health
Department of Division of Vocational Rehabilitation
Department of Crippled Children
Department of Georgia Mental Health Institute
Department of Georgia Retardation Center
Department of
Human Resources Department of
Human Resources Department of
Children Services
Human Resources Department of
Human Resources
Human Resources
Human Resources
Human Resources
Human Resources
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
Farmers Markets Rents
Forestry Examining Fees
Insecticides and Miscellaneous Fees
Egg Inspection Fees
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Total Earnings Development Services
EARNINGS HIGHWAY SERVICES
Transportation Department of Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
Department of Factory for the Blind
Department of Atlanta Regional Hospital
Department of Augusta Regional Hospital
Department of Central State Hospital
Department of Gracewood State School
Department of Savannah Regional Hospital
Department of Southwestern State Hospital
Total Earnings Hospital Services
EARNINGS CORRECTIONAL SERVICES
Tattnall Prison and Branches
Farm and Other
Road Construction
Work Release Program
Total Earnings Correctional Services
EARNINGS EDUCATIONAL SERVICES
Librarians Examining Fees
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Human Resources
Human Resources
Human Resources
Human Resources
Human Resources
and Hospital
Human Resources
Human Resources
24704600
713700
514500
25147566
6256700
310000
515500
7487271
3831100
2958100
16069200
12078410
1810000
1743500
22000
472600
8439650
638500
73769059
71563319
36126845
45380317
85983463
15878752
42588030
30018218
497200
3083950
265200
3231535
1422098785
21376481
11155910
353450
14572301
126574
2607000
66924477
58346975
175463168
459885266
229107015
56621008
39492991
627377661
306956290
27996954
63196435
1350748354
25966587
69465730
10666684
106099001
10800
115833255
303338493
35292258
Total Earnings Educational Services
45447480638
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1973
EARNINGS RECREATIONAL SERVICES
Natural Resources Department of Division of Parks
and Recreation
Recreation Fees
Warm Springs Memorial Commission Franklin D Roosevelt
Total Earnings Recreational Services
167335238
256100
20104211
187695549
Total State Revenue Receipts
S 217930388647SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
1973
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Facilities Commission Georgia
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Employees Retirement System
Administrative Expense Fund
General Assembly of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System
of Personnel Administration
Public Safety Department of
Public Service Commission
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
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS

2888461799
1466956084
183700000
88148000
1282009288
213956754
55581700
1008231359
2807603475
47485900
159600336
59096041184
5400000
12087967
243500000
20783247200
531711580
55154097
59760213
588500000
123732635
48542160
223787215
1300000
1191701303
1351700000
71743397
69738066387
71911784
78270300
498500000
3200000
3431478742
1573382
18400
00
00
3736105672
291578828
2233887752
107937509
3662664169
469322446
31339303088
2600000
596258183
20364414
98233119
211031419919
Administrative Services Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
7186414
602476
14391898
468196
12393860
33658
208358
337440
12820
90000
2853394
74096
21000
92732701
500
1622435
Total Distribution of Unfunded Collections
92536798SUMMARY OF STATE REVENUE DISTRIBUTION
41
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS
Administrative Services Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Regents of the University System of Georgia
State Scholarship Commission Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Public Safety Department of
Revenue Department of
Secretary of State
Transportation Department of
Treasury State Administration Account
Veterans Service State Department of
Workmens Compensation State Board of
Total Distribution of Prior Years Surplus Funds
Lapsed by Spending Units
Loans to Counties Collected by Revenue Department
Remitted to Department of Administrative Services Fiscal Division
to be Reappropriated
Distribution Totals
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
6650847
14384433
686388
4181721
2910804
27899
2599206
19182656
1591467
669784
2 10413859
374959
1 15969172
920339
517618
11280575
5 22178885
6597233
969598
31938901
139957
6656701
2450958
19924
2869 219
8655026
5040358
844868
8150550
140428
6774953
12806
9 95802092
20803500
2 101 07351125
19082172601
11259135079 78 179 23037522
2 30388647
43
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 197 344
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING A 1 CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1973
CURRENT ASSETS
Cash in Banks
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments
Federal Revenue Sharing Funds
Private Trust Funds
Advance RightofWay Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Land Registration Assurance Fund
MARTA Sales Tax Collections
Mineral Leasing Commission Contract
Agreement Deposits
Payroll Withholdings
Social Security
Solicitors General Retirement Fund
Superior Court Judges Retirement Fund
12214463874
2164125413
22149278895
4703583314
2715107
11771918
18245
1443132
397099575
100000
6945882
17766916
65783433
41231451496
503644208
Total Assets
41735095704
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 Federal Revenue Sharing Funds See Footnote No 1
For Private Trust Funds
SURPLUS
Balance July 1 1972
Increase in Year
Total Liabilities Reserves Fund Balance and Surplus
2164125413
4703583314
503644208
22149278895
7371352935
9095009666
3119454208 12214463874
41735095704
1 Federal Revenue Sharing Funds will be allocated to
various departments under provisions of Section 47
of the General Appropriations Act for fiscal year
1974DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 197 3
45
SURPLUS JULY 1 1972
Per Audit Report
ADD
Excess of Funds Available over Allotments
9095009666
19082172601
28177182267
1972 Surplus Carried Over
Credited to Working Reserve Fund
Federal Revenue Sharing Funds Balance
SURPLUS JUNE 30 197 3 To Balance Sheet
9095009666
2164125413
4703583314 15962718393
S 122 144r6387446
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 197 3
FUNDS AVAABLE
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units Net
Federal Revenue Sharing Funds
Grants
Interest Earned
Total Revenues
CARRYOVER FROM PRIOR YEARS
Prior Year Surplus Carry Over
Transfer from Working Reserve
4577222600
126360714
137510277457
4703583314
142213860771
9095009666
2164125413 11259135079
Total Funds Available
153472995850
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
for Fiscal Year Ended June 30 1973
Less Current Year Funds Lapsed
135872937450
486312109
135386625341
Loans to Counties for Tax Reevaluation
Reappropriated to Revenue Department
by General Appropriations Act
Net Appropriation Fiscal Year
Ended June 30 1973
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
Reappropr iated
Net Allotments to Spending Units
Excess of Funds Available over Allotments
20803500
995802092
20803500
135407428841
10 166 055 92
908 821
1343 190 232 726 49 01
1534 729 958 50
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
INTRODUCTION
GENERAL FUND
This report covers all State revenue collections paid into the General Fund of the Department of Administrative
Services Fiscal Division revenue funds paid out and transfers to the various State agencies for operating costs in the
fiscal year ended June 30 1973
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
Superior Courts of Georgia
State Aid Grants to Counties and to Incorporated Municipalities
The Land Registration Assurance Fund the Solicitors General Retirement Fund and the Superior Court Judges Retirement
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 1973 amounted to 137510277457
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1973 1972 1971
Revenue Receipts SI37510277457 121284344871 100194028926
ALLOTMENTS TO SPENDING UNITS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
137510277457 in the fiscal year ended June 30 1973 and net allotments to spending units were 134390823249
leaving an excess of revenues over net allotments of 3119454208 This increased the surplus of 9095009666 at
June 30 1972 to 12214463874 at June 30 1973
In addition to the 137510277457 received from collecting units 4577222600 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned on the Federal Revenue Sharing Funds amounted to
126360714 in the year ended June 30 1973 The Federal Revenue Sharing Funds received from the Federal Government and
the interest earned on these funds make a total of 4703583314 which is reserved on the Balance Sheet and will be
allocated to various departments under provisions of Section 47 of the General Appropriations Act for fiscal year 1974
The General Fund cash balance remaining in the Fiscal Division on June 30 1973 was 41231451496 and is divided
as follows 12214463874 will be available for allotment as appropriated for the next fiscal year ending June 30 1974
2164125413 is held as a Working Reserve Fund 22149278895 is undrawn budget allotments and 4703583314 is held
for Federal Revenue Sharing Funds and will be allocated to various departments in the next fiscal year ending June 30 1974
The Working Reserve Fund of 2164125413 was established in 1942 to meet within month cash requirements
The 134390823249 net allotted to the various spending units in the fiscal year ended June 30 1973 compares with
115822062456 allotted for the previous fiscal year ended June 30 1972 and 105788373572 allotted two years agoDEPARTMENT 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 1973 were 1045349633 and consisted of 272220 dividends on stocks 750 extradition fees
1042597348 interest earned on funds on time deposits 930433 public property condemnation 62363 telephone com
missions 595919 unclaimed security deposits 887000 unclaimed U S Postal Savings and 3600 from use of public
land
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1973 amounted to 503644208 and consisted of 2715107 Advance RightofWay
Acquisition Fund 11771918 Bureau of Safety Responsibility 18245 Corporation Dissolution Fund 1443132 Land
Registration Assurance Fund 397099575 MARTA Sales Tax Collections 100000 Mineral Leasing Commission Contract
Agreement Deposits 6945882 Social Security 17766916 Solicitors General Retirement Fund and 65783433 Superior
Court Judges 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 1973
49
Advance RightofWay Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Federal Grants for
Civil Defense Funds
Department of Education
OASI Disability Determination Unit
Vocational Education Funds
Vocational Rehabilitation Funds
National Flood Control Fund
National Forest Reserve Fund
Land Registration Assurance Fund
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
Department of Revenue
June 30 1973 Balance
Mineral Leasing Commission
Contract Agreement Deposits
Payroll Withholdings
U S Income Tax
State Income Tax
Social Security
Solicitors General Retirement Fund
Superior Court Judges Retirement Fund
BALANCE
JULY 1 1972
9108747
9227461
492070
1423366
325466989
5528438
1072463
3287637
17560238
59801452
CASH RECEIPTS
IN PERIOD
11528027
21298
1960101
13906247
1899630360
147473500
11468536
34203545
19766
4492388422
100000
66384138
12053737
19751314
1659780
10932744
DISBURSEMENTS
IN PERIOD
6393640
8983570
3053
2452171
13906247
1899630360
147473500
11468536
34203545
4382010587
38745249
71912576
13126200
16093069
1453102
4950763
BALANCE
JUNE 30 1973
2715107
11771918
18245
1443132
397099575
100000
6945882
17766916
65783433
S 432968861 6723481515 6652806168 503644208DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 197 3
COLLECTING UNIT
Administrative Services Department of
Agriculture Department of
Banking and Finance Department of
Comptroller General
Education Department of
Employees Retirement System
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Court Reports
Labor Department of
Law Department of
Natural Resources Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Regents of the University System of Georgia
Medical Education Board State
Revenue Department of
Secretary of State
State Scholarship Commission Georgia
Transportation Department of
Workmens Compensation State Board of
13 33383378 94190097
1 02676898
42 12796852 1847196 48500000 25453708
7568473
2875789
956804 11401066 20251811 1590412
4 40967405 7904420
4 95687246 84439500
40072635
129805617661
330799647
17475641
346185778
89036106
S 137510277457DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1973
APPROPRIATION FOR FISCAL
SPENDING UNIT
Administrative Services Department of
Capital Outlay Authority Lease Rentals
Operations
Treasury State
Capital Square Improvement Committee
Mineral Leasing Commission
Properties Control Commission
State Computer Service Center
Supervisor of Purchases
Agriculture Department of
Operations
Capital Outlay
Fire Ant Eradication
Indemnities
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Defense Department of
Education Department of
Capital Outlay Authority Lease Rentals
Operations
Authority Lease Rentals
Grants to School Systems for Capital Outlay
Grants to School Systems for Authority Lease Rentals
Educational Improvement Council Georgia
Executive Department
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Budget Bureau
State Planning and Community Affairs Bureau of
Forest Research Council Georgia
Forestry Commission Georgia
General Assembly of Georgia
Grants State Aid
To Counties
To Incorporated Municipalities
Historical Commission Georgia
Operations
Capital Outlay
Human Resources Department of
Authority Lease Rentals
Capital Outlay
Operations
Aging state Commission
Family and Childrens Services Department of
Operations
S Government
Grants from U
Public Health
Mental Health
Mental Health
Mental Health
Medical Care
Operations
Capital Outlay
Authority Lease Rentals
Administration
Health Services and Disease Control
General Administration
Community Health Services and Facilities
Grants from U S Government
Judicial System
Court of Appeals
Court Reports
Qualifications Committee
Superior Courts
Supreme Court
Labor Department of
Operations
Unemployment Compensation Reserve Fund
Law Department of
Literature Commission State
Natural Resources Department of
Authority Lease Rentals
Capital Outlay
Operations
Game and Fish Commission State
Capital Outlay
Operations
Mines Mining and Geology Department of
Parks Department of State
Capital Outlay
Operations
Reclamation of Natural Resources
LEGISLATIVE
APPROPRIATION
861625300
518614700
3700000
1323426697
183700000
94300000
692966300
212600000
129187900
2920867600
45529036800
GOVERNORS
EMERGENCY
FUND
32509000
ADJUSTMENTS
78270300
3200000
150000
498500000
71911000
104057700
183000000
140900000
1840000
254600000
277958300
1280130900
5625000
8095845
7844417
30735000
26787100 60290125
5400000
79750000
200000000
136200000
50900000
732508700
588500000
1191701303
1351700000
63650000
554500000
278410000
25616002600
10809285
241585310
6151700
2400000
1975000
16316200 159390125

3000000
6748200
58464263
4743563
1743563 53
YEAR 1973 1 GRANTS
FROM US
GOVERNMENT
2 FUNDS
BALANCE DUE RETURNED
NET SPENDING UNIT ASH ALLOTMENTS BY SPENDING PRIOR YEAR S BALANCE
FUNDS LAPSED 77753 00 APPROPRIATION 853850000 JULY 1 1972 DRAWN UNIT SURPLUS LAPSED JUNE 30 197 3 15808100
838041900
551123700 5400000 502319700 2 6650847 6650847 54204000
11 000 00 2600000 47456 29050 228763 3454673 9733800 3217700 2400189 29050 228763 3454673 9733800 3217700 2 140428 140428 247 267 00 00 00 00 00
219 008 94 1307150803 41837492 21250500 33808709 4655883 1198989419 21250500 33808709 4655883 149998876 00 00 00
183700000 167775000 2 14384433 14384433 15925000
61 520 00 88148000 88148000 2 686388 686388 00
190 00 701043145 72445040 649370752 2 4181721 4181721 124117433
22 092 00 210390800 500000 192200000 2 2910804 2910804 18690800
33 500 17 133682300 1558100 135240400 2 669784 669784 00
2951602600 1 53041685 2956934973 2 24788756 172498068
1349 665 17 45260567258 6 78522236 18528361 35371628 5361064 45100938419 18528361 35371628 5361064 22 10413859 210413859 838151075 00 00 00
5400000 115000 46405 2 374959 374959 5468595
90559285 1330400 88998410 2 517618 517618 2891275
69 568 50 48542160 48542160 00
13 317 00 141020000 1000000 1729980 115924820 1000000 1729980 2 11311056 11280575 25125661 00 00
203 00 50879700 2123818 51690018 2 27899 27899 1313500
98 846 00 725024100 588500000 1191701303 1351700000 14827600 37090206 10526728 697874600 580000000 1197806717 1351700000 2 2599206 2599206 41977100 45590206 4421314 00
23 749 00 63250100 554500000 278410000 5887800 8150000 68462900 8150000 507037500 675000 00 47462500 278410000
453 843 31 25746324594 24603024032 343000 25 22178885 522178885 1143300562 00
343000
6 02813074 339844403 262968671
18 87000000 1887000000 00
4 01980076 51505423 95656257 19062322 306323819 32443101
1 34500000 76028800 26820400 59222504 26125000 20911537 14706322 9944241 108375000 55117263 12114078 49278263
3000000 2 9 87065541 72000000 25372418 972000000 258693123 00
78270300 1604234 79874534 2 969598 969598 00
3200000 114557 3314557 2 139957 139957 00
1 500 00 00 00
498500000 37474462 525508901 2 31938901 31938901 10465561
71911000 7189662 79100662 2 6690678 6597233 93445
104057700 2238700 100996400 2 6656701 6656701 5300000
1765 614 00 6438600 1264880 5173720
147648200 1417900 145479900 2 2450958 2450958 3586200
1840000 18744 1782525 2 19924 19924 76219
254600000 252600000 2000000
282701863 206000000 76701863
1336851600 1237569563 2 19182656 19182656 99282037
2565000 39347300 1435684 27489200 33798633 34400000 2565000 39347300 1435684 27489200 33798633 00 00 00 00 00 34400000
54
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1973
APPROPRIATION FOR FISCAL
SPENDING UNIT continued
Natural Resources Department of continued
Public Health
Environmental Health Water Quality
Environmental Health Other Operations
Chattahoochee Palisade Park Land Acquisition
Offender Rehabilitation Department of
Authority Lease Rentals
Capital Outlay
Operations
Corrections Department of
Capital Outlay
Operations
Pardons and Paroles State Board of
Probation state Board of
Public Safety Department of
Operations
Office of the Coordinator of Highway Safety
Public School Employees Retirement System
Public Service Commission
Regents of the University System of Georgia
Capital Outlay Authority Lease Rentals
Operations
Eugene Talmadge Memorial Hospital
Ocean Science Center of the Atlantic Commission
State Medical Education Board
Operations
Scholarships
Revenue Department of
Operations
Motor Vehicle Tag Purchases
Loans to Counties Tax Revaluation
Grants to Counties Tax Revaluation
Secretary of State
Soil and Water Conservation Committee state
State Scholarship Commission Georgia
Operations
Higher Education Assistance Committee Georgia
Teachers Retirement System
Transportation Department of
Operations
Airport Development
Railroad Bridge Removal
Air Transportation Department of
Veterans Service Department of
Workmens Compensation State Board of
LEGISLATIVE
APPROPRIATION
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
84000000
1018050000
2269291600
2008375400
243500000
106429400
2512737700
17918851700
1541562200
89477500
32500000
460980000
50700000
501100000
40000000
20071762850
105952500
70000000
462704000
92000000
4879200
7832000
4350000
900000
6063100 8405000
4000000 8405000
Sl358qi74095n
00
0055
YEAR 197 3 1 GRANTS FROM US

GOVERNMENT 2 FUNDS

BALANCE DUE RETURNED
NET SPENDING UNIT ASH ALLOTMENTS BY SPENDING PRIOR YEARS BALANCE
FUNDS LAPSED APPROPRIATION JULY 1 1972 DRAWN UNIT SURPLUS LAPSED JUNE 30 1973
12109486 5867600 12109486 1219126 189825000 1189825000 00 4648474 00
84000000 1018050000 84000000 855000000 00 163050000
2274170800 27000000 38127880 3582978 3025 2267456543 27000000 38127880 3582978 3025 2 2869219 2869219 6714257 00 00 00 00
2016207400 30357736 1400 1957500000 1400 2 8655026 8655026 89065136 00
243500000 243500000 00
11 084 00 105321000 95321000 10000000
2512737700 1 16427900 2225177800 403987800
17923201700 13 14542892 9379400 19500000 1598802 17746273612 9379400 19500000 1598802 2115969172 115969172 1491470980 00 00 00
700000 26356120 700000 1541394622 2 3857058 3857058 00
1541562200 26523698
89477500 73627244 15850256
32500000 45130975 4476000 9699319 2 21986800 21986800 67931656 4476000
21 962 00 459683800 4102300 463786100 2 844868 844868 00
32 141 00 47485900 9295881 52110000 2 1591467 1591467 4671781
125 000 00 488600000 1652900 6349200 470201000 6349200 2 920339 920339 20051900 00
400 000 00 00 2891666 2891666
525 00 20086178450 48 55317762 9607462065 2 8150550 8150550 15334034147
54 039 00 96143600 70000000 44107600 101736 41867600 98383600 70000000 101736
17 000 00 461004000 30246424 464701086 2 6785953 6774953 26560338
92000000 91803225 2 12806 12806 196775
486312109 SI35407428841 12517916389 125990815017 1231354274 1016605592 22149278895
1 189825000
21041529274
123135427456
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1973
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
656 87 55 87 56 17511
6 80 80 160
16346 2181 73 2181 73 436346
6647 887 18 887 19 177437
106602 14228 36 14228 37 2845673
6491 866 36 866 37 173273
52524 7010 48 7010 48 1402096
8071 1077 25 1077 25 215450
40682 5429 90 5429 90 1085980
57642 7693 58 769 3 59 1538717
49908 6661 31 6661 32 1332263
143580 19163 89 19163 89 3832778
22287 2974 69 2974 69 594938
56559 7549 03 7549 04 1509807
95593 12758 97 12758 98 2551795
19116 2551 45 2551 45 510290
42586 5684 03 5684 03 1136806
12780 1705 77 1705 78 341155
738076 98512 33 98512 42 S 19702475
23643 16484 70 16484 70 3296940
26057 18167 82 18167 83 3633565
16500 11504 35 11504 36 2300871
436 303 99 304 00 60799
254 177 10 177 10 35420
3768 2627 17 2627 18 525435
33332 23240 20 23240 20 4648040
103990 72505 33 72505 37 14501070
842066 S 171017 S 171017 79 34203545
Distribution of 34203545 representing National Forest
Reserve fees received from United States Treasury for the period
ended June 30 1973 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
the 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 1973
57
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Jackson
Lincoln
McDuffie
Seminole
Stephens
Stewart
Troup
Total
50 50
SCHOOLS ROADS TOTAL
402215 402215 804430
446546 446546 893092
34976 34976 69952
391720 391720 783440
38486 38487 76973
31875 31875 63750
45148 45149 90297
1549597 1549598 3099195
22500 22500 45000
26250 26250 52500
1997828 1997829 3995657
160421 160421 320842
60570 60571 121141
315212 315213 630425
32812 32813 65625
11250 11250 22500
3827 3827 7654
33750 33750 67500
129281 129282 258563
5734264 S 5734272 S 11468536
Payments represent 75 of receipts from the leasing of land
acquired by the Corps of Engineers for flood control navigation
and allied purposesSTATE FIXED DEBT
Does not include Current Operation Obligations
61
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
0 due but not presented
Less Cash Reserve
JUNE 30 197 3 JUNE 30 1972
Net Negotiable State Debt
1550500
1550500
1550500
1550500
000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
Less Cash Reserve
Net Debt to Counties
10000 10000
10000 10000
000 5 000
Total State Debt Outstanding
Less Cash Reserve
Net State Fixed Debt
1560500
1560500
000
1560500
1560500
000
All General State Bonds of the State of Georgia are past due but have
not been presented for redemption Funds are held in the Department of
Administrative Services Fiscal Division as a reserve to liquidate this
obligation if and when the past due outstanding bonds and coupons are
presented63
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 PLEDGEDSCHEDULE 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 1973
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY Schools
SERIES
1952 A
1953 A
1954 t
1955 ir
1961
1962
1964
1965
1966
1967
1967 A
1967 B
1967 C
1967 D
1968
1968 A
1969
1970
1970 A
1971
1971 A
1972
1972 A
1973
1973 A
DATE
OF ISSUE
10152
9153
3154
5155
10161
6162
11164
4165
9166
3167
7167
7167
7167
7167
1168
5168
3169
5170
10170
5171
10171
4172
10172
2173
5173
ORIGINAL AMOUNT
OF ISSUE
Fully funded by U S Government Securities held by Trustee
GEORGIA EDUCATION AUTHORITY University
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
1950 10150
1951 6151
1951A 12151
1953 5153
1957 11157
1958 4158
1959 9159
1961 5161
1961 9161
1962 9162
1963 8163
1963 1163
1964 5164
1964A 9164
1965 1165
1965A 7165
1966 12166
1967 5167
1967A 11167
1968 3168
1969 5169
1971 2171
1972 2172
1972A 10172
1973 5173
32097000
63300000
32512000
29238000
31452000
26600000
27905000
27030000
32125000
28020000
32120000
732000
1247000
866000
21800000
5200000
13245000
11500000
24715000
14700000
15700000
10200000
19580000
8040000
5000000
514924000
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
600000000
600000000
100000000
750000000
600000000
900000000
587700000
1300000000
617000000
100000000
2000000000
353800000
400000000
2300000000
2500000000
2050000000
2550000000
2200000000
2000000000
1800000000
2200000000
3355000000
2700000000
800000000
2535000000
35898500000
OUTSTANDING
None
None
143600000
117500000
1848100000
1516500000
2116500000
1899000000
2920000000
2551500000
2827000000
64200000
109200000
75600000
1893500000
4
12
60000000
32500000
1079000000
2433500000
1385000000
1570000000
997500000
1958000000
804000000
500000000
30501700000
1342
1589
275
2174
2700
3327
3923
6575
4386
829
14705
2979
3370
19705
19005
16185
21610
18700
18185
16425
20950
32410
26530
8000
350
25
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
29122900000
MATURITIES
1974
1974
197383
197383
197388
197487
197389
197490
197 389
197389
197389
197 389
197492
197493
197494
19749 3
197393
197492
197395
197497
197497
197498
19742001
197380
197 381
197 381
197483
197382
197483
197389
197486
197391
19732002
197 389
19742003
197494
197394
197490
197390
197391
19749 3
197395
197492
197494
19749 3
197498
197397
19742001
19 53 7153 9750000 00 None
1954A 6154 10250000 00 None
1954B 12154 10635000 00 None
1955 10155 14500000 00
1956A 6156 15500000 00 None
1957A 1157 17500000 00 None
1957B 7157 17500000 00 None
1958 9158 6200000 00 4 224000 00 197376
1958A 1158 17500000 00 10 909000 00 197478
1958B 7158 21000000 00 14 110000 00 197479
1961A 4161 30000000 00 19 245000 00 197391
1961B 10161 35000000 00 27 080000 00 197390
1962 1162 15600000 00 12 889000 00 197487
1962A 4162 35000000 00 27 924000 00 197391
1962B 7162 11600000 00 9 630000 00 197392
1962B 10162 2600000 00 1 645000 00 197477
1962C 10162 4000000 00 3 200000 00 197392
1966 7166 16600000 00 14 600000 00 197 390
1966A 1166 10000000 00 10 000000 00 197486
1967 7167 26000000 00 25 625000 00 197397
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
65
Outstanding as of June 30 1973
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
DATE
SERIES OF ISSUE
1968 7168
1969 7169
1971 7171
1971A 12171
1972 7172
1972A 12172
ORIGINAL AMOUNT
OF ISSUE
S 2550000000
1850000000
2000000000
1400000000
2500000000
1900000000
OUTSTANDING
2546500000
1850000000
1960000000
1375500000
2500000000
1900000000
MATURITIES
197998
198094
197394
197 396
197397
197397
44873500000 30240100000
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY Penal
GEORGIA BUILDING AUTHORITY Markets
GEORGIA BUILDING AUTHORITY Hospital
GEORGIA PORTS AUTHORITY
1953 11153 980000000
1962 4162 660000000
1965 9165 800000000
1966 7166 300000000
1969 2169 395000000
3135000000
1966 1166 650000000
1968 1168 326000000
1970 5170 224000000
1200000000
1957 4157 1000000000
1966 12166 125000000
197 2 10172 267500000
1392500000
1961 3161 860000000
1962 11162 650000000
1966 10166 1570000000
1967 5167 1370000000
1968 5168 700000000
1970 12170 2010000000
1972 4172 666000000
7826000000
1950 10150 550000000
1961 12161 1150000000
1962 9162 260000000
1966 1166 562500000
1968 11168 831000000
239600000
373000000
642000000
227500000
337500000
1819600000
530000000
286500000
209500000
1026000000
321000000
97000000
267500000
685500000
411500000
366500000
1351000000
1157000000
615000000
1925500000
647000000
6473500000
225000000
942000000
153000000
457000000
786000000
3353500000 2563000000
197377
197484
197 390
197 388
197488
19749 2
197492
19749 3
197481
197 386
197 397
197481
197382
197392
197492
19749 2
197 39 3
197492
197 380
197390
197382
197492
197396
Fully funded by U S Government Securities held by Trustee
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
1964 4164
1965 9165
1968 3168
1968A 11168
1971 10171
1972 7172
1962 7162
1964 8164
1967 11167
230000000 147000000
515000000 409500000
700000000 608000000
210000000 191000000
232000000 228000000
250000000 250000000
2137000000 1833500000
500000000 303000000
500000000 351000000
455000000 400000000
1455000000 1054000000
197484
197390
197491
197 39 3
197 395
197397
197 387
197 385
197392
GRAND TOTAL
SI52763400000 SI05319800000
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
Authority67

PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1973
STATE UNIT
Administrative Services Department of
Hazard and Insurance Reserve Fund
Education
Education Department of
Public School Employees Retirement System
Teachers Retirement System
Employees Retirement System
Judicial System
Superior Courts
Labor Department of
Employment Security Division
Regents of the University System of Georqia
Secretary of State
State Employees Assurance Department
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME ACCOUNTS
DEPOSITS RECEIVABLE 52092
507173145 04
2189686 on
358055 nn
381656621 nn
2193211 132276 26
84993481 00
42308983439 nn
172123 nn
6250000 nn
21254 nn
80237 nn
43294071252 184368 30
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 PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 197 3
69
TOTAL
LIABILITIES
RESERVES RESERVES
TOTAL CURRENT AND FUND AND FUND
INVESTMENTS ASSETS LIABILITIES BALANCES BALANCES
00
00
782244012
72729322622
23575238586
00
00
72045222
00
1221578996
86524691
512382349
2189686
782602067
73110979243
23590659423
84993481
42308983439
72217345
6250000
1221600250
86604928
00
512382349
512382349
00 21 896 86 21 896 86
747 714 52 7 078 306 15 7 826 020 67
787 929 37 730 321 863 06 731 109 792 43
18 093 42 235 888 500 81 235 906 594 23
00 849 934 81 849 934 81
00 423 089 834 39 423 089 834 39
00 722 173 45 722 173 45
00 62 500 00 62 500 00
5 681 06 12 210 321 44 12 216 002 50
00 866 049 28 866 049 28

98466954129 1 417 794 622 11 155941837 SI416 235 203 74 1 417 794 622 11FEDERAL INCOME TAX ACCOUNTS
73
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Governors Commission on Judicial Processes
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 1972 WITHHOLDINGS GOVERNMENT JUNE 30 1973
5528438 168584366 92204165 1 74112804 92204165
586670 18767502 9742717 19354172 9742717
678518 24240246 18737390 1005530 72184263 23671169 18737390 1005530 72184263 1247595
109315377 1 09707240 391863
503510 503510
12279135 12279135
213765452 2 13770938 5486
25235660 25235660
5414465 5414465
3539155 3539155
5579330 5579330
30930328 30930328
7700 9124633 20077505 792680 9132333 20077505 792680
4762065 4761859 206
260308 1370242523 13 70539515 36684
93400 10166575 12986522 55758317 9357957 12986522 55758317 902018
200989462 2 00989462
4547 17907974 153280 17903427 153280
186457378 1 86457378
14462277 14462277
161013729 1 61013729
11133424 11133424
116218904 1 16218904
280 32674211 32673931
20870673 781572827 386400 18563740 8 02422602 386400 18563740 20898
87890 1128580 1116160 100310
13885619 S3852487216 38 13885619 r787f58992
S 28108770 S 1836994
STATE INCOME TAX ACCOUNTS
77

STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Ocean Science Center of the Atlantic Commission
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Governors Commission on Judicial Processes
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board state Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 1972 WITHHOLDINGS DISBURSEMENTS JUNE 30 197 3
1072463 27833156 12393437 28905619 12393437
86821 3237576 3182109 142288
58615 1664444 1655365 67694
109683 4210359 2326943 170748 7461750 4096536 2326943 170748 7461750 223506
208137 14824769 15023267 9639
47664 47664 78252 2001434 78252 2001434
35083264 35083753 489
4443339 4443339
17562 967650 546743 943874 546743 41338
972135 930039 42096
4270075 4270075
1128 1609116 3684031 164871 1610244 3684031 164871
30 556361 556361 30
1142553 1 86940141 188076467 6227
39033 1828374 1394632 472775
58382 2438627 10047736 30914303 3500219 18598 26343566 2648302 2497009 10047736 30914303 3500219 18598 26343566 2648302
78879 22671921 22750800
74030 1952792 18483474 4335401 1941858 18483474 4335401 84964
2699705 1 04652003 83640 2818033 104421078 83640 2818033 2930630
22331 110671 103001 30001
5 2420374 50660964 2420374 S 552327281
5717016 S 4050699
79
RETIREMENT AND INSURANCE CONTRIBUTIONS80
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Regents of the University
System of Georgia
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1972 WITHHOLDINGS DISBURSEMENTS JUNE 30 1973
00
81912
3001798
81912
8001798
00
00
3083710
3083710
sMEMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
STATE UNIT
Administrative Services Department of
Agriculture Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 1 197 2
177121
CASH RECEIPTS
WITHHOLDINGS DISBURSEMENTS
352055
7781672
19
5035973
29110
45020
19
10829609
21430
30190970
30824596
2918570
6762414
5811591
320830
26019627
33526026
25800
3510285
55562570
1500934
1017113
1586942
6071212
2460083
5784810
1499796
431694367
3189237
3947236
14115352
62261527
5018846
64289668
4017097
54798157
3188753
35542236
9500983
278093587
108372
5864506
272630
3551801
30368091
30669752
2918570
6491318
5811591
CASH BALANCE
JUNE 30 1973
154844
623151
320830
26019627
33558108
25800
3510285
63342717
1500934
1017113
1586942
6071212
2460083
5784810
1499777
436730340
2947928
3992256
14115352
62261527
5018846
64289668
4017097
54798157
3188753
35542236
9496244
277218045
108372
5864506
272390
3551801
32082
1525
270419
4720
11705151
21670
24271952 S11 94848524 SI 206371076
1274939882
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee state
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Governors Commission on Judicial Processes
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 1972
3666599
1179783
365843
707 t
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS

14063823
105305
152418
3666153
52655918 49382875
127597
35005162
5371982
2899559
6962054
6659797
301642
29784744
37431166
191337
3277463
55623242
5028128
1767257
1011863
1499021
8048244
2200525
5046444
197666
1859321
496264323
1541102
2037841
7507818
64050229
4170288
79600444
4012356
57855132
2760215
38486041
10346792
307562917
3637
6494798
523726
3022981
34378495
4808190
2899559
6570506
6659797
301642
29784744
37503286
191337
3277463
55627498
5028128
1767257
1011863
1499021
8048244
2200525
5046444
197666
1859321
510328146
1128157
2190259
7507818
64050229
4170288
83266597
4012356
57838537
2760215
38486041
10349354
219901229
3637
6494798
501864
3022981
CASH BALANCE
JUNE 30 1973
6939642
626667
1743575
757391
1331

4548
518250
16595
2562
87661688
149459
23398018 1349063175 1274056367 9840486EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
83
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Defense Department of
Education
Education Department of
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 1972 WITHHOLDINGS DISBURSEMENTS JUNE 30 1973
41232 8679976 12191601 8721208 12191601
1361318 1234078 1 27240
801630 801630
96726 1488636 1123812 111193 18336891 1448244 1123812 111193 18336891 1 37118
2452 13913252 1162785 13907410 1162785 8294
153856 15969794 395262 292974 414002 3988582 502530 1109953 577714 15958966 395262 292974 414002 3988582 502530 1109953 577714 1 64684
1430495 153135007 154562627 2875
7690 363575 341189 30076
12386 546454 3706360 18700698 1007724 17664 24761740 558840 3706360 18700698 1007724 17664 24761740
02 1029336 21014009 780726 11110972 1029338 21014009 780726 11110972
842 1860456 1863523 2225
126251258 126248314 2944
25668 25668
1886136 1886136
216456 216456
862934 S 449699078 862934 S 4r509r73753
S 1745681 S 4 71006
85
OTHER PRIVATE TRUST FUNDSOTHER PRIVATE TRUST FUNDS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Historical Commission Georgia
Human Resources Department of
Judicial System
Court of Appeals
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE JULY 1 1972 CASH RECEIPTS WITHHOLDINGS DISBURSEMENTS CASH BALANCE JUNE 30 1973
423453622 491008 350322 95079 1000 6659954591 235503258 2828148 1597586 3194935 9691594 65 2 86660629 36257969 2601839 1574075 3091036 8317694 496747584 263703 226309 373833 198978 1374900
1875 1292625 20515 4712711 22579262 2834066 19060 4697461 21946586 2834066 1455 17125 1925301
6807014 1353997 37609362 94797224 269532555 2368583 1451443 46561849 4456731 2 95507846 70605551 2368583 1451443 50114908 4456731 6096392 281001 34056303
87691 40500 214965083 1001269 2923287 362910 927891633 9 1001269 2975088 362910 01124874 35890 40500 241731842
09 204646 16626828 483878 61571590 2577145 222679329 2 483859 61570618 2574032 18333173 10 205618 3113 20972984
10667127 175083462 9000 8848705 4606061 210990668 1568800 5299118752 10328608 237682566 3770463 2 52 2 4606061 06584167 1568800 44953729 10329414 39506351 3770463 15073628 229248485 8194 7 024920
78674 712546 5368190 S 14355722746 S 141 706649 5368190 98325124 84571
S 898067611 S 1055465233
89
STATE REVENUE COLLECTIONS
UNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
91
STATE UNIT
Administrative Services Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Education Department of
Regents of the University System of Georgia
State Scholarship Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
CASH BALANCE INCREASE CASH BALANCE
JULY 1 197 2 DECREASE JUNE 30 1973
11787670 7186414 4601256
120000 602476 722476
100029 14391898 14491927
468196 468196 00
12393860 12393860 00
3053410 33658 3019752
717365 208358 925723
759095 337440 1096535
252960 12820 265780
420000 90000 330000
10406 2853394 2863800
74096 74096 00
5000 21000 26000
19632813 92732701 112365514
500 500 1000
4485695 1622435 6108130
54281095 S 92536798 S 14681789393
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 1973
95
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Other
Total Current Assets
OTHER ASSETS
Total Assets
1650755327
53247395722
54898151049
1118279994
560r164f31043
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 197 3
Balance July 1 1972
Excess of Funds Available over Expenditures
for Year Ended June 30 197 3
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 1973
Total Liabilities Reserves Fund Balances and Surplus
951059838
17551436887
116254594999
1016605592
37365626483
17419508426
1231296134
56016431043
Receivables due to the Department of Administrative Services
from State Spending Units for services rendered and the
corresponding payables in the amount of 130521361 have
been eliminated from the above Balance Sheet
The above Balance Sheet does not include Fixed Assets97
STATE UNITS
BALANCE SHEET
BY SPENDING UNITSBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1973
CURRENT ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Facilities Commission Georgia
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Employees Retirement System
Administrative Expense Fund
General Assembly of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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 IN
BANKS AND
ON HAND
81645869
605167
8965867
1502133
11591182
00
304523
12785105
71442501
201608
4133982
39089394
00
1729529
00
2531000
6390087
487147
00
51333626
RECEIVABLES
AND OTHER
207981956
149998876
18919882
00
2365965842
19465904
2290500
49455342
359088996
4671781
3767624
3416758350
5468595
00
00
1897007060
30400423
2891666
00
45594121
OTHER
ASSETS
35500117
00
00
00
00
00
00
19020444
8859070
00
00
5022745
00
00
00
00
00
00
00
00
TOTAL
ASSETS
325127942
150604043
27885749
1502133
2377557024
19465904
2595023
81260891
439390567
4873389
7901606
3460870489
5468595
1729529
00
1899538060
36790510
3378813
00
96927747
10306846 7551609 00 17858455
00 00 00 00
10861404 32313926 00 43175330
4252114 3175675 00 7427789
00 4421314 00 4421314
00 00 00 00
14786090 3754596 00 18540686
00 61 26044610 520139610 66 46184220
7743025 93445 00 7836470
110654 00 00 110654
754776 10465561 00 11220337
1661873 00 00 1661873
31101387 14 31697347 00 14 62798734
2542507 7036200 00 9578707
48525 76219 00 124744
39808637 3 16570289 00 3 56378926
339732945 46467302 00 3 86200247
40476489 1 72345470 00 2 12821959
5581138 10000000 00 15581138
53957569 1 16450015 00 1 70407584
19499452 21114 00 19520566
748459994 364 42819641 493629353 376 84908988
00 247267 00 247267
15635041 62969983 00 78605024
5852512
2843629
3471807
196775
36108655
00
45432974
3040404
1650755327 53377917083 1118279994 56146952404
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 1973
99
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
205354336
71659239
6808615
1017525
2287606019
5654482
2586724
19350333
417894786
584595
6060327
3219346169
5371012
1512290
RESERVES
AND FUND
BALANCES
57432998
4971888
00
00
45422580
00
00
19020444
12689672
00
00
95847365
00
217239
00 00
18 95717442 15 00000
25159386 58 28223
00 00
00 00
15044374 814 50000
8601379 00
00 00
17212012 79 49693
4681214 27 46575
4421314 00
00 00
14797537 00
47 80079973 13199 80284
1873876 00
308646 00
2570320 00
413256 00
5 84930931 8521 55649
5672254 34 50000
00 00
3 18509408 131 55319
1653548 3845 46699
1 33186017 279 55027
911756 00
1 47011875 00
10755513 14 84428
232 26540149 144362 69621
00 00
43737078 00
SURPLUS
JUNE 30 1973
62340608
73972916
21077134
484608
44528425
13811422
8299
42890114
8806109
4288794
1841279
145676955
97583
00

TOTAL
LIABILITIES
RESERVES
AND SURPLUS
325127942
150604043
27885749
1502133
2377557024
19465904
2595023
81260891
439390567
4873389
7901606
3460870489
5468595
1729529
00 00
23 206 18 18 995 380 60
58 029 01 367 905 10
33 788 13 00 33 788 13 00
4 333 73 969 277 47
92 570 76 00 178 584 55 00
180 136 25 431 753 30
00 74 277 89
00 44 213 14
00 00
37 431 49 185 406 86
461 2 39 63 66 461 842 20
59 625 94 78 364 70
1 979 92 1 106 54
86 500 17 112 203 37
12 486 17 16 618 73
257 121 54 14 627 987 34
4 564 53 95 787 07
1 247 44 1 247 44
247 141 99 3 563 789 26
00 3 862 002 47
516 809 15 2 128 219 59
146 693 82 155 811 38
233 957 09 1 704 075 84
72 806 25 195 205 66
220 992 18 376 849 089 88
2 472 67 2 472 67
348 679 46 786 050 24
1277137
274997
44155837
1278885
00
1486522
45432974
3040404
S 37496147844 S 174 19508426 1231296134 561 46952404101
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITSANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1973
103
SPENDING UNIT
Administrative Services
Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation
Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council
Georgia
Higher Education Facilities
Commission Georgia
Public School Employees Retirement
System Expense Fund
Regents of the University System
of Georgia
State Scholarship Commission
Georgia
Teachers Retirement System
Expense Fund
Employees Retirement System
Administrative Expense Fund
General Assembly of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial
Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System
of Personnel Administration
Public Safety Department of
Public Service Commission
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
SURPLUS
JULY 1 1972
6650847
48452271
14384433
686388
4372664
2910804
27899
2599206
15441951
1591467
669784
249262039
374959
00
00
12022198
920339
3034284
00
334298
517618
00
11280575
00
00
00
1962480
496229857
6597233
969598
31907501
139957
6656701
2450958
19924
2169219

00
8655026
604109
6676117
871967
7959607
125094
2725878
00
12806
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
60713898
30453666
21077134
482048
89943683
13756669
7710
42223967
12502123
4255892
1837618
91921657
97583
217239
00
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
2163394
14260077
344467
00
81476200
9117863
00
26757938
362126927
70926326
15273491
20524389
8060317
14454168289
262046
34729451
16267
49330
25
456062
547
5
6661
446
329
36
1987504
2172
1041041
84571
2746575
00
00
1100602
1590422018
5962594
197992
4648892
1248617
613559795
3886100
124744
39845962
813771
1392
87443
27465
6800
10183490
40325
5878476
34296

515175
2765407 1j
144317
3621269
192454
220390
8067
144318781
5
41875
5151
j12788
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
10
21
00
60
01
53
47
91
02
61
32
00
39
00
98
13
75
00
00
25
00
41
47
00
63
27
11
00
61
91
28
55
70
75
85

76
62
00
25
13
00

00
00
67
27
66508
143844
6863
41817
29108
278
25992
191826
15914
6697
2104138
3749
1159691
9203
5176
112805

Izl
SURPLUS
JUNE 30 1973
47
00
33
88
21
04
99
06
56
67
84
59
59
00
00
72
39
00
00
00
18
00
75
00
00
00
00
522178885
6597233
969598
31938901
139957
6656701
2450958
19924
2869219
00
8655026
00
25843858
844868
8150550
140428
6774953
00
12806
62340608
73972916
21077134
484608
44528425
13811422
8299
42890114
8806109
4288794
1841279
145676955
97583
00
00
2320618
5802901
3378813
00
433373
9257076
00
18013625
00
00
00
3743149
546123963

5962594
197992
8650017
1248617
25712154
456453
124744
24714199
00
51680915
14669382
23395709
7280625
22099218
247267
34867946
00
1486522
951059838 SI 75 514 368 87 S f1162 545 949 99 S fUO 166055 92 S12 31 2 961 34
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
Agencies105
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM106
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1973
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Appropriation Allotments
Appropriation Allotments
Less Lapsed Funds
Net Appropriation
Regular
For Loans to Counties
135872937450
20803500
135893740950
486312109
135407428841
FEDERAL FUNDS
Grants from U S Government
67569702910
COUNTIES AND CITIES
Grants Counties and Cities
134152018
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
2013555170
5393951
12845614
5788827105
99514310
7920136150
Total Revenues
211031419919
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves and Surplus
18061707350
Total Funds Available
S 229093127269FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 197 3
107
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
Assessments by Merit System
Equipment Purchases
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Computer Charges
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
Insurance and Bonding
Grants to Counties Cities
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
AUTHORITY LEASE RENTALS
OTHER Schedule by Spending Units Pages 116117
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Communications
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Equipment Purchases
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 2013555170
27861263870
13 362 690 06
21 136 866 07
6 767 230 54
11 288 32
8 395 119 97
6 819 859 50
7 110 706 40
39 027 063 06
5 871 436 57
5 649 054 32
4 631 899 54
4 251 303 92
10 632 457 31
628 284 67
378 556 41
12 710 989 81
205 939 82
7 672 069 14
1 057 252 31
6 688 727 26
2 947 479 71
1 138 176 29
30 665 688 98
26 459 471 00
11 007 853 68
and Civil Divisions
2490684
331357
1051313
1016463
112902778
15220069
37886
10405
111765
29605
237755
1872084603
59262544
336428814
23656050
21114380290
114461012
17384718
8867
18757
443181
17855523
3781554
12752
142118057
217118
443190
100221546
44939481741
167904858
81811268435
201239
2556375
180426201
17050184
31989071369
19394938967
23653713393
9120427880
127383538773
211541690382
17551436887
229093127269109
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS110
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 197 3
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Facilities Commission Georgia
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Employees Retirement System
Administrative Expense Fund
General Assembly
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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
GRANTS
STATE GRANTS FROM
APPROPRIATION PROM U S COUNTIES
ALLOTMENTS GOVERNMENT CITIES
1404973700 5 10689903 00
1307150803 138428800 00
183700000 00 00
88148000 00 00
701043145 578958511 00
210390800 3518819 00
50879700 2095000 00
725024100 120557582 957252 00
1874153463 693558748 00
47485900 00 00
133682300 25917936 00
48212169858 10769417071 00
5400000 00 00
00 12087967 00
243500000 00 00
20435939400 65103300 00
488600000 21900000 00
00 00 00
00 00 00
588500000 00 00
90559285 820546 00
48542160 00 00
141020000 77500366 00
00 00 00
1191701303 00 00
1351700000 00 00
63250100 8374195 00
26576234594 40509775436 00
71911000 00 00
78270300 00 00
498500000 00 00
3200000 00 00
110496300 3313817628 00
147648200 3450000 00
1840000 00 00
3376220800 264488305 00
00 21721000 00
2016207400 202768595 00
105321000 2616509 00
1663539700 8685149 00
459683800 5711250 00
20252322050 10566252992 384268 18
2600000 00 00
461004000 135254183 00
00 00 00
92000000 6233119 00
135407428841 5 67569702910 S 1341520 18
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
111
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1973
CARRYOVER
REVENUES AND FROM PRIOR
EARNINGS YEAR TOTAL
RETAINED TOTAL SURPLUS AND FUNDS
BY UNITS REVENUES 2888461799 RESERVES 9692200 AVAILABLE
1472798196 2898153999
21376481 1466956084 9449756 1476405840
00 183700000 00 183700000
00 88148000 00 88148000
2007632 1282009288 17 49481662 3031490950
47135 213956754 305023 214261777
2607000 55581700 00 55581700
66924477 1008231359 00 1008231359
239891264 2807603475 1 23952720 2931556195
00 47485900 00 47485900
100 159600336 3701512 163301848
114454255 59096041184 90005400 59186046584
00 5400000 145000 5545000
00 12087967 1769745 13857712
00 243500000 00 243500000
282204500 20783247200 00 20783247200
21211580 531711580 4497857 536209437
55154097 55154097 00 55154097
59760213 59760213 00 59760213
00 588500000 48635820 637135820
32352804 123732635 3893404 127626039
00 48542160 48542160 00
5266849 223787215 5818533 229605748
1300000 1300000 20690890 21990890
00 1191701303 00 1191701303
00 1351700000 00 1351700000
119102 71743397 5177800 76921197
2652056357 69738066387 6 85888633 70423955020
784 71911784 00 71911784
00 78270300 00 78270300
00 498500000 00 498500000
00 3200000 00 3200000
7164814 3431478742 00 3431478742
6240000 157338200 00 157338200
00 1840000 00 1840000
95396567 3736105672 41444248 3777549920
269857828 291578828 2 34272418 525851246
14911757 2233887752 34753934 2268641686
00 107937509 00 107937509
1990439320 3662664169 2320000 3664984169
3927396 469322446 1500000 470822446
482301228 31339303088 149 08469462 46247772550
00 2600000 00 2600000
00 596258183 16510401 612768584
20364414 20364414 00 20364414
00 98233119 10788772 109021891
S 7920136150 S 211031419919 S 180 61707350 229093127269
112
Of FUNDS AVAILABLE AMD EXPENDITURES
BY gPEBPffg PIT
budget funds
KXPEST I TURKS
YEAR EFP JUNE 30 197
gAPtTM QVTLAY
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Porest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Educational Improvement Council Georgia
Higher Education Facilities Commission
Georgia
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia
State Scholarship Commission Georgia
Teachers Retirement System
Expense Fund
Employees Retirement System
Administrative Expense Fund
General Assembly
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Governors Commission on Judicial Processes
Grants State Aid
To Counties
To Municipalities
Historical Commission Georgia
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
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
PERSONAL OPERATING PERSONAL tTHER
SERVICES EXPENSES SERVICES rOSTS
5 777915588 S 1131665776 S 00 5 50100000
755111558 359832578 00 57304506
133548135 29074731 00 00
71110526 16555426 00 00
172114617 146154353 00 17669094
153979567 46525541 00 00
8135330 47438660 00 00
721478009 244529383 00 00
947139675 863990505 2085705 6 28103095
3813117 39416891 00 00
88882281 29026876 00 4546498
1427476963 655575625 00 26870531
4694136 753281 00 00
2637984 11002489 00 00
00 3400000 00 00
128490824 60967730 00 65103300
39440360 20862400 00 00
25574236 29235394 00 00
38960213 20800000 00 00
268914334 286745286 00 00
60150679 55857497 00 00
00 00 00 00
13762058S 65227225 00 00
4544329 14699986 00 00
00 260000000 00 9 31701303
00 420000000 00 9 31700000
43416875 18774778 404979 13223963
11445048450 5355292261 00 3 88371766
58446975 7502215 00 00
74454439 4013853 00 00
486888325 6962783 00 00
00 1951383 00 00
1581729478 1159186888 00 13583574
122347857 28930354 00 00
1260135 455121 00 00
1709652528 931085253 00 10 12966177
103611849 60112470 00 00
1451493607 720048368 00 26173385
79103807 13560211 00 00
956678398 2569142472 00 00
249552275 131709854 00
7394397408 3118674754 00 189 47321226
2307619 30335 00 00
153097667 384882539 00 36484291
12051310 8828279 00 00
91799321 14457163 00 00
31989071369 S 19394938967 S 2490684 S Ufi foa
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 30 197 3
113
TOTAL
LEASE GOVERNMENTAL
RENTALS 2879419 OTHER COSTS
00 898168 37 2837440101
975000 00 1 762035 32 1445952174
00 00 162622866
00 00 87665952
2000000 00 24 056092 03 2941547267
00 00 200505108
00 00 55573990
00 00 966007392
2526000 00 2 251350 92 2919054072
00 00 43230008
00 390085 75 161464230
29325733 07 542 354718 15 59277968241
00 00 5447417
00
00
00 2 40100000
22966 01800 182 29920152
00 4 61646600
00 00
00 00
00 00
00 2500000
00 00
00 00
00 00
00 00
00 00
00 00
5545 00000 510 90320525
00 00
00 00
00 00
00 00
00 63419007
00 2173889
00 00
840 00000 00
00 00
00 00
00 00
00 1 18638910
815 00000 00
23332 10873 00
00 00
00 3574636
00
00
00
00
13640473
243500000
20781083806
521949360
54809630
59760213
555659620
118508176
00
202847810
19244315
1191701303
1351700000
75820595
68833533002
65949190
78468292
493851108
1951383
2817918947
153452100
1715256
3737703958
163724319
2197715360
92664018
3644459780
462762129
31793604261
2337954
578039133
20879589
106256484
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
60713898
30453666
21077134
482048
89943683
13756669
7710
42223967
12502123
4255892
1837618
91921657
97583
217239
00
2163394
14260077
344467
00
81476200
9117863
00
26757938
2746575
00
00
1100602
1590422018
5962594
197992
464889 2
1248617
613559795
3886100
124744
39845962
362126927
70926326
15273491
20524389
8060317
14454168289
262046
34729451
515175
2765407
TOTAL
2898153999
1476405840
183700000
88148000
3031490950
214261777
55581700
1008231359
2931556195
47485900
163301848
59186046584
5545000
13857712
243500000
20783247200
536209437
55154097
59760213
637135820
127626039
00
229605748
21990890
1191701303
1351700000
76921197
70423955020
71911784
78270300
498500000
3200000
3431478742
157338200
1840000
3777549920
525851246
2268641686
107937509
3664984169
470822446
46247772550
2600000
612768584
20364414
109021891
S 9120427880 SI f 773835 387 73 S711541690382 175514
S779093127269115
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS116
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
Workmens Compensation
Workmens Compensation and Indemnities
AGRICULTURE DEPARTMENT OF
Fire Ant Eradication
Personal Services
Salaries and Wages
Employers Contribution for
Health Insurance
Other Costs
Travel
Supplies and Materials
Other Contractual Expense
Per Diem and Fees
Livestock Indemnities
Indemnities
COMMUNITY DEVELOPMENT DEPARTMENT OF
Advertising
Other Contractual Expense
Area Planning and Development Commission Grants
Grants to Counties cities and Civil Divisions
Housing and Urban Development Grants
Grants to Counties cities and Civil Divisions
Law Enforcement Assistance Administration Grants
Personal Services
Salaries and Wages
Employers Contributions for
FICA 8867
Retirement 18757
Health Insurance 6491
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Communications
Rents
Grants to Counties Cities and civil Divisions
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
Land and Water Grants
Grants to Counties cities and Civil Divisions
DEFENSE DEPARTMENT OF
Grants
Grants to Counties cities and Civil Divisions
EDUCATION
EDUCATION DEPARTMENT OF
Grants
Grants to Counties Cities and Civil Divisions
PUBLIC SCHOOL EMPLOYEES RETIREMENT
SYSTEM EXPENSE FUND
Employers 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
Interest
Grants to Counties cities and Civil Divisions
Direct Loans
Grants to Counties Cities and Civil Divisions
Tuition Grants
Grants to Counties Cities and Civil Divisions
17134614
436690
3780034
52789882
91643853
13750
250104
34115
1520
12752
89265
217118
443190
2090445856
201239
56375
16608459
17036434
17571304
148227519
284219
2125112208
165798823
10404709
70000000
114900325
95312451
2125396427
16967377400
47858258
1214684494
120046600
41600000
20000000
280000000
89816837
176203532
2405609203
225135092
39008575
54235471815
240100000
18229920152
461646600SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
117
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
HUMAN RESOURCES DEPARTMENT OF
Grants to Individuals
Direct Benefits Medical Care and Public Assistance
Other Grants
Grants to Counties Cities and Civil Divisions
LABOR DEPARTMENT OF
Grants
Direct Benefits Medical Care and Public Assistance
Unemployment Compensation Reserve Fund
Direct Benefits Medical Care and Public Assistance
LAW DEPARTMENT OF
Library Books
Other Contractual Expense
REVENUE DEPARTMENT OF
Loans to Counties Tax Reevaluation
Grants to counties Cities and Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
VETERANS SERVICE STATE DEPARTMENT OF
Confederate Widows
Direct Benefits Medical Care and Public Assistance
2500000
44372488098
6217832427 51090320525
50361029
13057978
29400000
89238910
63419007
2173889
118638910
3574636
fll27383538773119
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
L120
STATE 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
The total approved budget for the Department of Administrative Services as presented on page 43 of unit report
provided for expenditures totaling 2971270400 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
Workmens Compensation Payments
Excess of Funds Available over Expenditures
OVER
UNDER
14127490 00 14049737 00 77 753 00
15488292 00 14834880 99 653 411 01
29615782 00 28884617 99 731 164 01
96922 00 96922 00 00
29r712r704 00 28981539 99 731 164 fll
8257115 00 7779155 88 477 959 1
11824336 00 11316657 76 507 678 24
5503500 00 5501000 00 2 500 00
3112753 00 2879419 00 233 334 no
1015000 29712704 00 00 898168 28374401 607138 37 01 98 116 831 63
1338 607 302 138 QQ
9R
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 38 of unit report provided for
expenditures totaling 14 84370138 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
Fire Ant Eradication
Livestock Indemnities
Excess of Funds Available over Expenditures
1329051697
148232041
1477283738
7086400
ACTUAL UNDER
13071508 1598052 03 81 219008 115732 94 40
14669560 84 103276 54
9449756
1484370138 1476405840
778382600
360468441
67819097
97500000
166500000
13700000
755111558
359832578
57304506
97500000
165798823
10404709

11
2363356
7964298
23271042
635863
10514591
00
701177
3295291
1484370138 1445952174 38417964
30453666 3045 3666STATE UNITS
121
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 14 of unit report provided for expendi
tures totaling 183700000 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 and Operating Expense
Excess of Funds Available over Expenditures
S 183700000 183700000
OVER
UNDER
S 183700000 162622866 21077134
21077134 S 21077134
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Banking and Finance as presented on page 17 of unit report provided
for expenditures totaling 94300000 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
UNDER
943 000 00 881480 00 61520 00
763 000 00 711105 26 51894 74
180 000 00 165554 26 14445 74
943 000 00 876659 52 66340 48
4820 48 s 4820 4 P
122
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY DEVELOPMENT DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Community Development as presented on page 48 of unit report
provided for expenditures totaling 5039870345 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Authority Lease Rentals
Advertising
Area Planning and Development commission Grants
Housing and Urban Development Grants
Law Enforcement Assistance Administration
Grants
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
723462145
4294008200
5017470345
22400000
701043145 22419000
580966143 3713042057
1282009288 3735461057
1749481662
1727081662
5039870345 3031490950 2008379395
186558300
147154445
18750000
200000000
70000000
115000000
153441000
4148966600
5039870345

172114617
146154353
17669094
200000000
70000000
114900325
95312451

14443683
1000092
1080906
00
00
99675
58128549
2125396427 2023570173
2941547267 2098323078
89943683 89943683
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 26 of unit report provided for expendi
tures totaling 219900000 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
212600000
7300000
219900000
00
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
210390800
3565954
OVER
UNDER
2209200
3734046
213956754
305023
5943246
305023
2199000 00 2142 617 77 56382 23
1692000 00 1539 795 67 152204 33
507000 00 465 255 41 41744 59
2199000 00 2005 051 08 193948 92
137 566 69 s 137566 69
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
123
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 expenditures totaling 55602000 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
s 509000 00 508797 00 203 00
47020 00 47020 00 00
556020 00 555817 00 203 00
s 81570 00 81353 30 216 70
474450 00 474386 60 63 40
556020 00 555739 90 280 10
77 10 s 77 L0
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 20 of unit report provided for
ditures totaling 1013558500 A comparison of anticipated funds available and budgeted expenditures to actual
expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
734908700
278649800
725024100
283207259
1013558500 1008231359
OVER
UNDER
9884600
4557459
5327141
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
7688 2447 386 199 00 00
10135 585 00

721478009
244529383
966007392
42223967
47360591
190517
47551108
42223967124
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Natural Resources as presented in unit report provided for expendi
tures totaling 3058928326 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
Land and Water Grants
Excess of Funds Available over Expenditures
BUDGETED
18741534 63
11264790 63
30006325 26
582958 00
30589283 26
982436000
854689000
644203326
252600000
325000000
OVER
UNDER
1874153463 00
910334162 216144901
2784487625 216144901
123952720
947139675
840874655
630188800
252600000
225135092
65656920

35296325
13814345
14014526
00
99864908
3058928326 2895938222 162990104
12502123 S 12502123
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 20 of unit report
provided for expenditures totaling 50700000 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
50700000
7000000
43700000
50700000

47485900
3813117
39416891
43230008
4255893
OVER
UNDER
3214100
3186883
4283109
7469992
4255892STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
125
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 26 of unit report provided for expendi
tures totaling 170012317 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
137032317
30500000
167532317
133682300
25918036
159600336
OVER
UNDER
3350017
4581964
7931981
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
2480000
1700r12317
3701512
163301848
1221512
6710469
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Grants
Excess of Funds Available over Expenditures
96280000
29144417
4587900
40000000
170012317
88882281
29026876
4546498
39008575
161464230
1837618
7397719
117541
41402
991425
8548087
1837618STATE UNITS
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 EXPENDTURES
The total approved budget for the Department of Education as presented on page 87 of unit report provided for
expenditures totaling 61446819000 A comparison of anticipated fundn 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
Departmental
School Systems for Authority Lease Rentals
School Systems for Capital Outlay
Grants
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
48347136375 48212169858 134966517
13009677225 10883871326 2125805899
61356813600 59096041184 2260772416
90005400 90005400 00
S 61446819000 59186046584 2260772416
1505767300
805983100
25262900
46066900
2692198400
197907300
56173633100
1427476963
655575625
26870531
46066812
2688599216
197907279
54235471815
78290337
150407475
1607631
88
3599184
21
1938161285
61446819000 59277968241 2168850759
Sf1 91921657 St 91921657
The above comparison indicates that capital outlay was overspent by 1607631 This overexpenditure is in violation
of Section 44 of the General Appropriations Act of 19721973 as approved March 23 1972STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
127
EDUCATION
EDUCATIONAL IMPROVEMENT COUNCIL GEORGIA
The total approved budget for operations of the Georgia Educational Improvement Council was 5400000 plus carryover
of reserves from prior year of 145000 making total funds available of 5545000 The total expenditures of the Georgia
Educational Improvement Council were 5447417 in the fiscal year ended June 30 1973
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 was not submitted to the Office
of Planning and Budget Actual funds available and expenditures of the Commission were as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
12087967
1769745
138577 12
26379 110024 84 89
136404 2172 73 39
138577 12
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 243500000 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
243500000
3400000
240100000
243500000
ACTUAL
243500000
3400000
240100000
243500000
00
OVER
UNDER
00
00
00
00
00STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents of the University System of Georgia includes the operation of the Regents
Central Office as well as Organized Research Extension Teaching Institutions Grants to Junior College and other acti
vities The Regents in turn make budget allocations to the various units as shown on page 36 of unit report
Separate audit reports are made for the various units of the University System including research and extension
activities 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 55 of unit report provided for expenditures totaling 4174423600
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
Authority Lease Rentals
Teachers Retirement
Other Revenues Retained
Regents Central Office
Capital Outlay
HEFA Grants
Authority Lease Rentals
EXPENDITURES
Regents Central Office
Personal Services
Operating Expense
Grants to DeKalb College
Student Aid
Capital Outlay
HEFA Construction Grants
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
188399300
258333400
49425000
2016037700
1214700000
3726895400
1640400
165323700
280564100
447528200
4174423600
129019700
61020000
258333400
49425000
165323700
2296601800
1214700000
4174423600

ACTUAL
188399300
258333400
49425000
2016037700
1214700000
3726895400
OVER
UNDER
00
00
00
00
00
00
1640400
65103300
280564100
00
100220400
00
347307800
100220400
4074203200 100220400
128490824
60967730
258333400
47858258
65103300
2296601800
1214684494

528876
52270
00
1566742
100220400
00
15506
4072039806 102383794
2163394 2163394STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
129
EDUCATION
STATE SCHOLARSHIP COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Sch
expenditures totaling 550100000 A comparison of an
available and expenditures may be summarized as follows
The total approved budget for the Georgia State Scholarship Commission as presented in unit report provided for
expenditures totaling 550100000 A comparison of anticipated funds available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Scholarships
Interest
Direct Loans
Tuition Grants
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 5011000 00 488600000 125000 00
490000 5501000 00 00 43111580 58884 20
531711580 183884 20
00 4497857 44978 57
s 5501000 00 536209437 138905 63
443275 00 39440360 48871 40
242725 00 20862400 34101 00
1399000 00 120046600 198534 00
416000 00 41600000 00
200000 00 20000000 00
2800000 00 280000000 ou
s 5501000 00 521949360 14260077 s 281506 142600 40
77
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
81500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
98581500 A compar
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Employers Contributions
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
400000 585815 00 00 551540 00 97 40000000 3427403
s 985815 00 551540 97 43427403
264815 321000 400000 00 00 00 255742 292353 36 94 00 907264 2864606 40000000
S 985815 00 548096 3444 30 67 s 43771870
344467
130
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
ling 6707 3700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
tota
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
67073700
46273700
20800000
67073700

ACTUAL
59760213 iz
38960213
20800000
59760213 iz
Jfl
OVER
UNDER
7313487
7313487
00
7313487
00
GENERAL ASSEMBLY OF GEORGIA
The total approved budget for operations of the General Assembly of Georgia was 588500000 plus carrvover of
reserves from prior year of 48635820 making total funds available of 637135820 The total expenditures of the
General Assembly of Georgia were 555659620 in the fiscal year ended June 30 1973
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tLaSnd bdget for the Governors Office as presented on page 20 of unit report provided for expenditures
124806002 A comparison of anticipated funds available and budgeted expenditures to actual funds available
ditures may be summarized as follows
The
totaling
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
Mansion Allowance
Excess of Funds Available over Expenditures
BUDGETED 905592 340467 1246060 2000 1248060 85 17 02 00 0 ACTUAL 90559285 33173350 OVER UNDER 00 873367
123732635 3893404 127626039 60150679 55857497 2500000 118508176 9117863 873367 3693404
640502 582557 25000 73 29 00 3899594 2398232 00
1248060 0 6297826 9117863

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
131
GOVERNOR OFFICE OF THE
GOVERNOR S EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Emergency Fund was 248542160 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
BUDGETED
200000000
48542160
ACTUAL
193043150
48542160
248542160 S 241585310 1
48542160 S 241585310
S 00
OVER
UNDER
6956850
6956850
6956850
00
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented on page 24 of unit report provided for
expenditures totaling 228254800 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
1 423 517 00 1 410 200 00 13 317 00
859 031 00 827 672 15 31 358 8b
2 282 548 00 2 237 872 15 44 675 85
00 58 185 33 58 185 33
s 2 282 548 00 2 296 057 48 13 509 48
1 498 102 00 1 376 205 85 121 896 15
784 446 00 652 272 25 132 17 3 7b
2 282 548 00 2 028 478 10 254 069 90
s 267 579 38 s 267 579 38
132 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNORS COMMISSION ON JUDICIAL PROCESSES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Governors Commission on Judicial Processes received no State appropriation and a budget was not submitted to
the Office of Planning and Budget Actual funds available and expenditures of the Commission were as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
13 000 00
206 908 90
219 908 9 0
45 443 29
146 999 86
192 443 15
27 465 7 5
219 908 9 0
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 11917 013 03 A
comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures maybe
summarized as follows 1
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
11917r01303
1191701303
2 9 11 600000 317013 917013 00 03 03 2600000 9317013 11917013 00 03 03 00

OVER
UNDER
00
00
00
2STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Municipalities provided for expenditures totaling 1351700000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
11SI 700000
ACTUAL
1351700000
4200000 9317000 13517000 00 00 00 4200000 00 00 00
9317000 13517000

00
OVER
UNDER
00
00
00
W
HISTORICAL COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Historical Commission as presented on page 23 of unit report provided for
expenditures totaling 79417000 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
65625000
7614200
73239200
6177800
79417000
46464200
19252800
13700000
79417000

63250100
8493297
71743397
5177800
76921197
43416875
18774778
13628942
75820595
1 lr00602
OVER
UNDER
2374900
879097
1495803
1000000
2495803
3047325
478022
71058
3596405
1100602134
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Human Resources as presented in unit report provided for expendi
tures totaling 70864978125 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
Grants to Individuals
Other Grants
Excess of Funds Available over Expenditures
26621618925
44243359200
OVER
UNDER
26576234594 45384331
43161831793 1081527407
70864978125 69738066387 112691173
685888633
685888633
70864978125 70423955020 441023105
12001603900 11445048450 556555450
5648481000
398707300
554500000
45644221625
6617464300
5355292261
388371766
554500000
44872488098
6217832427
2 931 887 39
103 355 34 00
7 717 335 27
3 996 318 73
70864978125 68833533002 2031445123
1590422018 1590422018STATE UMTS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
135
JUDICIAL SYSTEM
SUPREME COURT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
page 15 of unit report provided for
expenSturLtalfnTlOOoT iTcorof anticipate 11 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
719110 719110 00 00 00 71911000 784 71911784 00 784
784
641610 77500 719110 00 00 00 58446975 7502215 65949190 5714025 247785
5961810
5962594 s 5962594
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 782 703 00 782 703 00 00
740 129 00 744 544 39 4 415 39
42 574 00 40 138 53 2 435 4
782 703 00 784 682 92 1 979 92
LlL 1 979 92 1 979 92
The above comparison indicates that personal services for the Court of Appeals operations were overspent in the amount
of 441539136
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 15 of unit report provided for
expenditures totaling 498500000 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
UNDER
498500000
498500000
468000000
30500000
498500000
486888325
6962783
493851108
00
4648892
188883 235372 25 17
46488 92
s 46488 92
The above comparison indicates that personal services for Superior Courts operations were overspent in the amount of
18888325 Budget amendments should have been made for revised estimated expenditures in personal services
JUDICIAL SYSTEM
COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court Reports as presented on page 9 of unit report provided for expenditures
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
Excess of Funds Available over Expenditures
3200000
3200000
OVER
UNDER
00
3200000 1951383 1248617
1248617 1248617STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
EMPLOYMENT SECURITY DIVISION
The total approved budget for the Department of Labor Employment Security Division as presented on page 48 of unit
report provided for expenditures totaling 3526835600 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
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Grants
Unemployment Compensation Reserve Fund
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
245457700 68896300 176561400
3281377900 3301867942 20490042
3526835600
1769220400
1368465400
16772600
189377200
183000000
3526835600

3370764242 156071358
1539984704
1150957722
13583574
50361029
13057978

izl
229235696
217507678
3189026
139016171
169942022
2767945007 758890593
602819235 S 602819235
MANPOWER PLANNING COUNCIL CAMPS
The total approved budget for the Department of Labor Manpower Planning Council Camps as presented on page 48 of
unit report provided for expenditures totaling 19114500 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
191145 00 191145 00 00
164658 26487 00 00 159731 21746 17 48 4926 4740 83 52
191145 00 181477 65 9667 3 3
9667 35 s 9667 35
138
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
DIVISION OF ADMINISTRATION AND INSPECTION
The total approved budget for the Department of Labor Division of Administration and Inspection as presented on
page 48 of unit report provided for expenditures totaling 41600000 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
416000 00 416000 00 00
337000 00 257716 57 79283 43
79000 00 60545 18 18454 82
416000 00 318261 75 97738 25
s 97738 25 s 97738 2
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
i115 Stal aPProved budget for the Department of Law as presented on page 19 of unit report provided for expenditur
totaling 157298200 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
Library Books
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
1476482 96500 00 00 1476482 00 00 00
96900 40000
1572987 00 1573382 00 40000
1227000 320982 25000 00 00 00 1223478 289303 21738 57 54 89 352143 3167846 326111
157 2982 00 1534521 38861 00 00 3846100
388600
mamSTATE UNITS
139
COMPARISON OF APPROVED BUDGET TO TOTAL
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
expenditures totaling 1840000 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 Ut IDER
1840000 1840000 00
1300000 540000 1260135 455121 39865 84879
1840000 1715256 1 24744
124744 s 1 24744
OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation as presented on page 78 of unit report pro
vided for expenditures totaling 3829805800 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
3376220800
453585000
3829805800
3376220800
359884872
3736105672
OVER
UNDER
00
93700128
93700128
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
00
41444248
41444248
3829 805800 3777549920 52255880
1771173900
934770600
1039861300
84000000
17 096 525 28 615 213 72
9 310 852 53 36 853 47
10 129 661 77 268 951 23
840 000 00 00
3829805800 3737703958 92101842
S 39845962 S 39845962140
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Personnel Board Merit System of Personnel Administration as presented on
page 35 of unit report provided for expenditures totaling 168973200 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
168973200
1 689 732 00 5258 512 46
1 058 313 00 1036 118 49
631 419 00 601 124 70
1 689 732 00 1637 3621 243 269 19 7
ACTUAL
291578828
234272418

lzL
OVER
UNDER
122605626
234272418
356878046
2219451
3029430
5248881
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 51 of unit report provided for
expenditures totaling 2302483600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Personal Services
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
2016207400
251681000
34595200
ACTUAL
2016207400
217680352
2233887752
34753934
OVER
UNDER
00
34000648
1457680400
794256100
50547100
2302483600
1451493607
720048368
26173385
34000648
158734
2302483600 2268641686 33841914
6186793
74207732
24373715
2197715360 104768240
70926326 70926326STATE UNITS
141
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 16 of unit report provided for
expenditures totaling 5107638600 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
1064294 00 1053210 00 11084 00
12092 00 26165 09 14073 09
1076386 00 1079375 09 2989 09
940518 00 791038 07 149479 93
135868 00 135602 11 265 89
1076386 00 926640 18 149745 8 2
152734 91 s 152734 91
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 57 of unit report provided for expendi
tures totaling 1679567400 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
Motor Vehicle Tax Purchases
Loans to Counties
Excess of Funds Available over Expenditures
1663539700
13707700
ACiUAL
1663539700
8685149
1677247400
1672224849
2320000 2320000
1679567400 1674544849
967866200
589723700
89477500
32500000
956678398
578703152
89238910
29400000
OVER
UNDER
00
5022551
5022551
00
5022551
11187802
11020548
238590
3100000
1679567400 1654020460 25546940
S 20524389 20524389142
STATE UNITS
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 pre ented on page 33 of unit report provided for expenditures
totaling 472997750 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 ACTUAL UNDER
4618800 96177 00 50 4596838 96386 00 46 21962 208 00 96
4714977 50 4693224 46 21753 04
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
1500000
4f729f97750
1500000
470822446
00
2175304
EXPENDITURES
Personal Services
Operating Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
258327600
133170150
81500000
472997750
249552275
131709854
81500000

8775325
1460296
00
462762129 10235621
S 8060317 S 8060317
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented on page 54 of unit report provided for
expenditures totaling 47374038611 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
ACTUAL
OVER
UNDER
20256278450 20252322050 3956400
10626402600 11086981038 460578438
30882681050 313393030
456622038
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
Excess of Funds Available over Expenditures
11153914678
3754554784
1582888099
11153914678
3754554784
00
00
15828880S
473740386il 46247772550 1126266061
7678480000
4201668503
32975542628
2518347480
7394397408 284082592
3118674754 1082993749
18947321226 14028221402
2333210873 185136607
473740386il 31793604261 115580434350
S 14454168289 14454168289STATE UNITS
143
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TREASURY STATE ADMINISTRATION ACCOUNT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Treasury Administrative Account as presented on page 11 of unit report pro
vided for expenditures totaling 3700000 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
37000 00 26000 00 1100000
29000 00 23076 19 592381
8000 00 303 35 769665
37000 00 23379 54 1362046
2620 45 s 262046
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 616134300 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
Confederate Widows
Excess of Funds Available over Expenditures
462704000
136920000
599624000
16510300
616134300
159650000
408674000
42010300
5800000
616134300

ACTUAL
OVER
UNDER
461004000 1700000
135254183 1665817
5962581
16510401

612768584
153097667
384882539
36484291
3574636
578039133
34729451
3365817
101
3365716
6552333
23791461
5526009
2225364
38095167
34729451144
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 Office of Planning and
Budget
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 109021891 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 920000 00 92000000 00
62331 19 6233119 00
982331 19 98233119 00
107887 72 10788772 00
1090218 91 109021891 00
s 927078 97 91799321 908576
163139 94 14457163 1856831
1090218 91 S 106256484 2765407
5 2765407 s 2765407
145
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTS
149
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 1973
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 197 3
FINANCIAL CONDITION
The consolidated Balance Sheet of all units of the University System of Georgia as presented on page 160 shows there
was a surplus in Budget Funds of 115366348 at June 30 1973 Budget Funds include Resident Instruction Fund Other
Organized Activities Student Aid Fund and Unexpended Plant Fund
The combined fund balance of Auxiliary Enterprises was 42244004 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 Fnds Endowment Funds
and Private Trust and Agency Funds The fund balances at June 30 1973 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 70185623190 at June 30 1973 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 1973 for Resident Instruction Fund Other Organized Activities Student Aid Fund Unexpended Plant Fund and
Auxiliary Enterprises 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
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
16709 044000
5950561089
9137010359
BUDGET
FUNDS
16709044000
5950561089
6955966281
AUXILIARY
ENTERPRISES
00
00
2181044078
31796615448 29615571370 2181044078
374827280
158336409
373r297r79137
1540
308
00
22560979177
7367026944
527757117
1224830627
31680593865
649185272
32379779137
21243642418
6528042559
527757117
1224830627
29524272721
245385457
S 29769658178
220740472
158336409
2560120959
1317336759
838984385
00
00
2156321144
403799815
2560120959
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 56 and 57 of the Regents of the University System of Georgia audit report
showed that the total approved budget for units of the University System was 30965817300GENERAL 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
BUDGETED
EXPENDITURES
Personal Services
Operating Expense
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
16709044000
14222528200
30931572200
34245100
30965817300
21840442800
7071001200
534808500
1519564800
30965817300
ACTUAL
16709044000
12906527370
OVER
UNDER
00
1316000830
29615571370 1316000830
154086808
119841708
29769658178 1196159122
21243642418
6528042559
527757117
1224830627
596800382
542958641
7051383
294734173
29524272721 1441544579
245385457
245385457
The above budget comparison is for the Resident Instruction Fund Other Organized Activities Student Aid Fund and
Unexpended Plant Fund 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 214274 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 INSTITUTE OF TECHNOLOGY
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1973 the Regents Scholarship Fund had available funds of 2666892 of which 1041600 was committed
for purposes of the Fund After providing for payment of commitments there was an uncommitted balance of 1625292
which should be returned to the Regents of the University System of Georgia for transmittal to the Department of
Administrative Services Fiscal Division
GEORGIA STATE UNIVERSITY
AUXILIARY ENTERPRISES
Officials of Georgia State University initiated an investigation of the Bookstore before the arrival of the auditors
when it was discovered that the gross profit percent for the fiscal year ended June 30 197 3 was 105 percent The expected
gross profit for this operation was 18 to 20 percent It was found that 24 checks had been issued totaling 3962361 in
payment of bookstore obligations These checks had been negotiated by person or persons other than the vendor for whomGENERAL COMMENTS
151
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY continued
AUXILIARY ENTERPRISES continued
intended
The employee who was responsible for the payment of bookstore obligations and had the authority to initiate requests
for checks in payment of bookstore obligations was bonded in the amount of 10000000 under blanket surety bond
An account receivable of 3962361 has been provided for on the Balance Sheet for Auxiliary Enterprises
Details concerning this matter are on file in the State Auditors office
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of items in specified
departments The results of the audit tests for the year ended June 30 1973 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
1521
1513
4 Number of Items Located in Test Area and not Charged on
Test Inventory Listing
31
Number of Items Located in Areas Other than Where Records
Indicated
Based on the results of this years inventory audit test there is still a problem of control in the area of equipment
location and reporting of inventory records as shown by 31 items being found in the test area and not listed on the inven
tory A similar testing was made for the years ended June 30 1971 and June 30 1972 with the same results The basis
of the problem is the movement of equipment without notice to inventory control as required by established policies of
the University
GENERAL
There is a need to evaluate the procedures used to make adjusting journal entries In many cases journal entries are
made without sufficient documentation
A monetary and numerical precision random sample of the Georgia State University appropriation expenditures agency
fund expenditures and student refund disbursements for the fiscal year ended June 30 197 3 was examined The results
indicated that improvements are needed in the areas of taking discounts accounting for vouchers and supporting documents
MEDICAL COLLEGE OF GEORGIA
IMPROPER EXPENDITURES
The audit report for the year ended June 30 1972 listed improper expenditures of 45149 for coffee cokes and
travel expense Reimbursement of 45149 has been received by the Medical College of Georgia for these improper expendi
tures
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items
These tests indicated the need for better methods of control in the area of equipment location and reporting of inventory
records In the post audit conference assurance was given that adequate controls would be installed
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
The Board of Regents does not require the recording of transactions in the Restricted Funds on the modified accrual
basis Expenditures in excess of funds received from the various grantors are reflected as a deficit in this report
Many of the deficit balances represent expenditures made in June 1973 on which reimbursement from the grantor had not
been secured However in several instances the deficit represents expenditures made over a long period of time on which152
GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
RESTRICTED FUNDS continued
no funds have been secured from the grantor to cover these deficit balances
It is suggested that records be maintained to reflect uncollected resources available for each grant at any time and
that reimbursements for expenditures be secured from each grantor promptly Any expenditures made with reimbursement not
forthcoming from grantors will have to be funded from the regular operations of the University
PRIVATE TRUST AND AGENCY FUNDS
REGENTS SCHOLARSHIP FUND
On June 30 1972 the Regents Scholarship Fund had an uncommitted balance of 302833 In the year under review
this balance was remitted to the Regents of the University System of Georgia for transmittal to the Department of
Administrative Services Fiscal Division The available funds of 2719666 were committed for the purpose of the Fund
at June 30 1973
STUDIES ABROAD PROGRAM
In the period under review a reserve was established in the amount of 1435270 for the Art Program and a transfer
of 561240 was made to Georgia State University for all other programs for studies abroad At June 30 1973 funds on
hand for the Art Program were 6340131 and were available for the continuation of the 1973 program
It is recommended that separate records be maintained on each years program to account accurately for revenues and
expenditures
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items This
examination indicated improvements have been made however further improvement is needed to reduce the time lapsed between
reporting and the information being recorded on the inventory controls
SENIOR COLLEGES
ALBANY STATE COLLEGE
RESIDENT INSTRUCTION FUND
The student accounts receivable control was adjusted at year end to a detail listing prepared on or about June 15 1973
instead of June 30 1973 resulting in a misstatement of student fees for the year under review This practice has been
discontinued
RESTRICTED FUNDS
Included in the individual accounts are overdrawn balances of 380629 for National Institute of Health 145038
for 0E0 Special Adult Basic Education 476 for HEW Library Materials Basic Grant and 154018 for HEW Title VI
Equipment Grant 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
AUXILIARY ENTERPRISES
The student accounts receivable control was also adjusted as noted above in the Resident Instruction Fund
UNEXPENDED PLANT FUND
During the course of this examination it was noted that 994303 was reserved for student loans by the College The
money loaned to students was received from the sale of surplus property in prior years All efforts should be made to
collect outstanding notes and these funds should be used for proper Unexpended Plant Fund purposes only
GENERAL COMMENTS
153
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS
At June 30 1973 overdrawn balances of 6277 for Federal Income Tax 490 for student insurance and 1184920
for student activities were included in Private Trust and Agency Funds It is a violation of the trust relation to expend
monies held for third parties for purposes other than those designated by the party for whom the funds are held Indi
viduals responsible for improper expenditures of trust funds may become personally liable as well as subject to penalties
if payroll deductions trust funds are not remitted properly to governmental agencies
GENERAL
In the cash balance at June 30 1973 there was a total of 113413 in returned checks A number of these checks
date from prior years Every effort should be made to collect these returned checks
FORT VALLEY STATE COLLEGE
RESIDENT INSTRUCTION FUND
In the fiscal year ended June 30 197 2 Ralph Malone was overpaid 9 300 for travel expense In the year under
review this amount was refunded to the Resident Instruction Fund
GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the year ended June 30 1972 reimbursements for travel expenses included 158415 for improper expenditures In
the year under review reimbursements were made to the Georgia College
GEORGIA SOUTHERN COLLEGE
RESIDENT INSTRUCTION FUND
As shown in Schedule 2 of unit report student fees receivable amounted to 4943822 A check of the individual
student fees receivable subsidiary accounts revealed credit balances totaling approximately 2900000 an increase of
about 1200000 from the prior year These credit balances apparently resulted from errors made in charging the wrong
students accounts and from failure to record some students fee receipts to revenue accounts A thorough analysis of
these receivables is being performed by the College and corrections made as necessary
LOAN FUNDS
A listing of the loans outstanding subsidiary accounts provided by Georgia Southern College was out of balance by
3634 with the control account In the audit report for the year ended June 30 1972 these subsidiaries were out by
30384 In attempting to reconcile this difference of 30384 after the completion of the 1972 audit report the College
found additional errors reducing the balance to 3634 The difference of 3634 had not been located at the completion of
this examination
PRIVATE TRUST AND AGENCY FUNDS
A listing of the student bank subsidiary accounts provided by the college was still out of balance by 29600 with
the control account This balance was the same as appeared in the audit report for the year ended June 30 1972
On June 30 1973 the Regents Scholarship Fund had an uncommitted balance of 172945 which should be returned to
the Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
INVENTORY OF EQUIPMENT
Control records of equipment are in the process of being converted to the State inventory control system Upon com
pletion of this conversion it is recommended that physical inspections be made for all departments and that control
records be established for transfers of equipment between departments154
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE continued
GENERAL
The general condition of the books and records of the college have improved considerably from prior years however
there are still areas in which improvements should be implemented by the College personnel
GEORGIA SOUTHWESTERN COLLEGE
CONDITION OF RECORDS
The records of all funds were considered adequate and reflected clearly transactions for the year under review with
the exception of records being incomplete and as a result out of balance in the Resident Instruction Fund and Auxiliary
Enterprises It is recommended that all journal entries be reviewed and approved by the Director of Accounting Services
or the Comptroller and that all records be balanced after recording each months transactions
SAVANNAH STATE COLLEGE
STUDENT ACCOUNTS RECEIVABLE
An audit sample test of the accounts receivable of student fees revealed that many of the balances were excessive in
amount and have been outstanding for several years Further investigation revealed that one of the students in the sample
test had graduated and received his diploma and transcript while still owing the College a nominal amount of fees The
examiners were assured by President Jackson that this procedure has been stopped
It was suggested to the officials of Savannah State College that an aging schedule of student accounts receivable be
maintained to better control the collection of fees It was noted at the time of the examination that an independent
collection agency had been secured by Savannah State College subsequent to the period under review for the collection of
student receivables
RESTRICTED FUNDS
The records of the Restricted Funds maintained by Savannah State College were not considered adequate to reflect
clearly transactions for the year under review The absence of subsidiary records for individual accounts of the
Restricted Funds provided inefficient budgetary controls by the College and no audit trail for the examination However
starting July 1 1973 improvements in this area of record keeping had begun
BUDGETARY CONTROLS AND PROCEDURES
The officials of Savannah State College are advised to initiate adequate budgetary controls of revenues and expendi
tures of the Resident Instruction Fund
Also review of budgeting procedures of the Student Aid Fund should be made by referring to the procedures set forth
in the accounting manual set up by the Board of Regents
GENERAL
Improvements of record keeping were noted in the areas of accounts payable and payroll procedures
WEST GEORGIA COLLEGE
RESTRICTED FUNDS
WORK STUDY PROGRAM
In the year ended June 30 1972 Elton Kilgore a student on the College Work Study Program for Haralson County
submitted fraudulent time sheets on a former employee Six 6 payroll checks totaling 132960 gross were issued by
West Georgia College based on the above mentioned time sheets The net checks were endorsed and cashed by Elton Kilgore
In the year ended June 30 1973 full restitution of the 132960 was made by the bonding company Hartford Insurance
Company of Hartford Connecticut and is included in the total revenues under Work Study Program as indicated by column 2
of Schedule 8 in unit reportGENERAL COMMENTS
155
AUDIT FINDINGS continued
JUNIOR COLLEGES
ALBANY JUNIOR COLLEGE
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1973 the Regents Scholarship Fund had an uncommitted balance of 1146700 which should be returned to
the Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
BRUNSWICK JUNIOR COLLEGE
INVENTORY OP 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
records 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
RESIDENT INSTRUCTION FUND
In the audit report for the year ended June 30 1972 exception was taken to the improper travel expenditure of
100000 for varsity athletics An account receivable was established for this expenditure at that time During the year
under review the Student Activities Account transferred 100000 to the Resident Instruction Fund to clear this receiv
able
GAINESVILLE JUNIOR COLLEGE
PETTY CASH
A count of petty cash funds at Gainesville Junior College was conducted during the course of this audit The petty
cash fund maintained in the Business Office was found to be short by 4503 These funds should be counted at the begin
ning and ending of each day in which any activity occurs Procedures for implementing stricter cash controls are now being
enforced at Gainesville Junior College
MACON JUNIOR COLLEGE
EXPENDED PLANT FUND
In the year under review a capital outlay expenditure of 135000 was made for an architect fee for a proposed new
home for the President This project has been cancelled but the expenditure has been included in the investment of
plant
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1973 the Regents Scholarship Fund had an uncommitted balance of 44358 which should be returned to the
Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the year ended June 30 1972 travel overpayments of 2885 were made to various individuals These amounts were
refunded to the Resident Instruction Fund in the year under review
RESTRICTED FUNDS
The records for expenditures of the Restricted Funds did not reflect object identity in accordance with the chart of
accounts established by the Regents of the University System of Georgia It was necessary for the examiners to analyze
the transactions of this fund in order to classify expenditures into their proper object codes In the future all expendi
tures of Restricted Funds should reflect proper object codes as set forth by Business Procedures Manual Volume I published
by the Regents of the University System of GeorgiaGENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE continued
LOAN FUNDS
The subsidiary records for student accounts receivable reflected a balance due from students of 38493635 whereas
the control amount shown on Exhibit A of unit report shows 38515274 due Middle Georgia College should take the
necessary steps to reconcile the 21639 difference between the control and subsidiary records
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1973 the Regents Scholarship Fund had an uncommitted balance of 16800 which should be returned to the
Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division
PERSONAL SERVICES
Student assistant salaries paid by Middle Georgia College were posted by the school to student aid ledger cards in
error As a result the salary amounts reported by Middle Georgia College to the State Department of Audits were under
stated by the amount of these salaries Student assistant salaries are shown on Schedule 15 of unit report as a
reconciling item
CONDITION OF THE RECORDS
In the past Middle Georgia College has not maintained a cash over and short account within each fund in conformity
with generally accepted accounting principles An account for over and short should be established within each fund hand
ling cash transactions where overages and shortages may occur Postings to these accounts should be made on a timely basis
reflecting the over and short amounts for each fund This account should not be adjusted to another account at year end
but it should be left intact
The records for Auxiliary Enterprises disclosed that some costs had not been distributed by activity For report
purposes these costs are shown in the general category on Schedule 12 of unit report In the future all costs should
be broken down by activity
SOUTH GEORGIA COLLEGE
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1973 the Regents Scholarship Fund had available funds of 261136 of which 21500 was committed for
purposes of the Fund After providing for payment of commitments there was an uncommitted balance of 239636 which
should be returned to the Regents of the University System of Georgia for transmittal to the Department of Administrative
Services Fiscal Division
CITHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
In the period under review certain functions of the Ocean Science Center of the Atlantic Commission were transferred
to the Board of Regents of the University System of Georgia as provided for in Senate Bill 499 Section 2203 of the 1972
General Assembly of Georgia The functions that were transferred to the University are included in the transactions of
Skidaway Institute of Oceanography The following paragraphs relate to matters concerning the Ocean Science Center of the
Atlantic Commission hereafter referred to as the Ocean Science Center
The audit report for the year ended June 30 1972 of the Ocean Science Center showed improper expense of 232742
for moving Mr Thomas Suddath to Savannah Mr Suddath should refund the 232742 to the Skidaway Institute of
Oceanography
In addition to the above mentioned exception the audit report for the year ended June 30 197 2 of the Ocean Science
Center also showed the following exceptionGENERAL COMMENTS
157
AUDIT FINDINGS continued
OTHER continued
SKIDAWAY INSTITUTE OF OCEANOGRAPHY continued
A bus chartered by the Ocean Science Center for the purpose of transporting dignitaries from Savannah to
the Oceanographic Center for the dedication of same A check was drawn on the Budget Fund of the Ocean Science
Center to Savannah Transit Authority in the amount of 43800 for this purpose Reimbursement for transportation
expense 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 in the performance of official duties The present rate per mile as
provided by Legislative Act is IOC
No action concerning this matter was taken during the period under review Reimbursement for any amount over the prescribed
10 per mile should be refunded to Skidaway Institute of Oceanography
It was noted in the audit report of the Ocean Science Center for the year ended June 30 197 2 that 9968988 of
Federal accounts receivable from the Coastal Plains Regional Commission for the Extension Center Support Facility Project
No 94142302 were pledged to provide for additional costs for the Marine Resources Extension Center Project No
99800305W Correspondence at the time of the audit report for the year ended June 30 1972 indicated that a verbal
agreement approving this action existed between the Coastal Plains Regional Commission and the Ocean Science Center How
ever the examiners asked that official approval of this action be obtained from the Coastal Plains Regional Commission
during the year ended June 30 1973 or the Marine Resources Extension Center Project No 99800305W would be over
expended by 9968988 since no State funds were available to provide for these costs
During the period under review no official approval from the Coastal Plains Regional Commission was presented to the
examiners and no State funds were provided to cover these additional costs Therefore the reserve for the Extension
Center Support Facility Project No 94142302 has been increased by 9968988 which results in the Marine Resources
Extension Center Project No 99800305W being overexpended by 9968988 Further action to obtain funds to provide for
these additional costs should be taken by the officials of Skidaway Institute of Oceanography
An examination of inventories indicated the lack of proper identification of equipment items transferred from the
Ocean Science Center to Skidaway Institute of Oceanography The examiners were assured that this situation would be cor
rected immediately159
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAL60
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 197 3
VT

Accounts Receivable
Inventories
Investments
Investment in Plant
fOTA
RESIDENT
INSTRUCTION
v
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
S 1557554755 600806020 32893860 42741848
2346463769 1137960824 334716054 218314217
607475128 199553798 57962944
4413603193 283041553
70185623190
Total Assets
S79110720035 s 1938320642 425572S5S 544097618
VX V AN SK V
Current Liabilities
v V
Fund Balances
Surplus
2123118787 972580470 298574684
1849947132 880919514 90132696
75022287768 544097618
115366348 84820658 36865478
Total Liabilities Reserves
Fund Balances and Surplus
S79110720035 S 1938320642 S 4255728SS S 544097618CONSOlUWIKl KAIANiK SHEET
ll1
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 197 3
FUNDS LOAN FUNDS 537491 PLANT FUNDS
AUXILIARY ENTERPRISES STUDENT AID FUND 00 ENDOWMENT FUNDS PRIVATE TRUST NI UNEXPENDED EXPENDED AGENCY FUNDS
27323383 94 50192261 287126184 462722005
52028586 603417088 27000
349958386
415108649 1 637921 83 1035024637 31820495 484815676 S70185623190
S 844419004
0 S 2217541377 S 1085216898 S 922363767 7 91 856 2 31 Q 9 47 5 646 93
43192057
758982943
42244004
00
2217541377 1085216898
808771576
119911979
6319788
70185623190 947564681
S 844419004
00 S 2217541377 S 1085216898 S 922363767 S701S5623190 947564681163
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA164
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 30 197 3
FUNDS AVAILABLE
RESIDENT
INSTRUCTION
FUND
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
Restricted For Student Aid
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
16709044000 13584989900
3681129002
552513199
484614059
704547712
527757117
5950561089
5167096696
37686488
1102959678
2069707098
490423815
37863344
231273240
00
150875714 48
317966154 48
2399067811
336878348
69609754
566015779
3371571692
4723471250
11881541
11590511
303699960
356111747
278098
87166922
10570
8865761151
22450751051
374827280
158336409
32376938
533163689
32376938
Total Funds Available
32329779137 S 22483127989CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 3
165
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
2627354100
496700000
1156256461
215634851
19311824
119290978
1510494114
200200684
137548
3227235
919435332
134312068
243424762
1087485178
828226932
527757117
527757117
175 434 23
163 746 68 1 180 748 52
1 21 137 810 110 440 69 78
27841 816 49
54115 357 49 21 810 440 78
527757117
527757117
125804730
395692481
19240955
540738166
25667399
656754
18344874
20041823
9656798
113721639
728827453
1225527453
11728064 220740472
158336409
11728064 379076881
109981806
109981806
5423263813 S 2560120959
527757117 S 1335509259166
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 30 197 3
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
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
Equipment Purchases
Other Operating Expenses
Other Contractual Expense
Per Diem and Fees
Computer Charges
Total Operating Expense
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Publications Publicity and Printing
Rents
Insurance and Bonding
Equipment Purchases
Other Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
Total Expenditures
Excess of Funds Available over Expenditures
TOTAL
21425183426
RESIDENT
INSTRUCTION
FUND
16453449506
8291 153 50 6 447155 71
1706 698 38 1 366832 48
1360 105 63 716810 43
225609 791 77 173 065293 68
3914 887 08 2 691610 80
365 757 36 171097 45
43 104 55 37368 54
17681 494 31 9 920105 70
3454 513 10 2 274020 12
3207 332 48 2 304883 4S
7820 296 97 4 997183 67
1674 800 86 1 377999 04
7340 008 86 3 856551 62
562 446 19 389959 51
4 285 40 4201 40
429 00 429 on
9442 038 96 4 081210 20
48 600 00 48600 00
15842 374 60 13 072368 38
1672 409 13 948826 73
1 460 735 76 1 148203 40
3989 543 75 3 185460 9fi
422 782 25 321936 69
78947 840 61 50 832017 16
3892949
108106
8492
9009547
64762
48118087
98482332
106768
1007155
2170
133732220
51478
210000000
704689887
19566221
1224830627
31680593865
649185272
22389731084
93396905
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of changes in Surplus
Budget Funds
To Analysis of changes in Fund Balances
Auxiliary Enterprises
32329779137 22483137989
245385457
403799815
93396905
649185272
93396905CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 3
167
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
3748678747
136446862
24730177
27257264
3937113050
1223055173
47952917
9256413
37072256
1317336759
119045130
14256708
611206489
64309478
52378629
73993373
27473712
53506714
7154539
3681095
272637182
42853406
25834661
66388091
10080884
1444800091
3282498
5209283
573601
164932372
53699068
37866274
208317957
2206470
294839010
10094129
8400
4644664
4363390
29504834
5418575
14020188
3672
838984385
527757117
40752
527757117
40752
5381913141 2156321144
41350672 403799815
S 5423263813 S 2560120959
527757117
00
92949
108106
8492
9009547
64762
48118087
98482332
106768
1007155
2170
133732220
51478
210000000
704689887
19566221
Sr 277 57117
12 248 306 27
12 1 248 106 713 378 79 80
13 355 09 2 59
41350672
403799815
00 110637880
41350672 S 403799815
00 S 110637880169
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS170
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1973
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
ASSETS
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
157320189 5822683 24712665 00 187855537
32311255 331091961 18437703 00 381840919
18709326 167134382 00 00 148425056
144877795 420167805 73145097 00 638190697
8623462 8519482 3955344 00 21098288
6347807 9940037 00 00 16287844
8932316 13612250 2469231 00 25013797
23566520 24989117 3764619 00 52320256
13522173 951249 8246818 00 22720240
36290984 1327064 4186349 00 41804397
29562327 9734283 5952642 00 45249252
1521685 25521725 3792314 00 27792354
719359 3769018 2807265 00 7295642
692082 11233315 5633340 00 16174573
31991407 430078 9034896 00 41456381
53872122 322966 8819529 00 63014617
12334112 798793 5707109 00 18840014
1782993 9411957 1632644 00 12827594
00 11892806 00 00 11892806
5592504 2510814 1761028 00 9864346
7719752 13452949 2045140 00 23217841
4347459 12081800 878119 00 17307378
00 10319280 00 00 10319280
11881294 333087 1249048 00 13463429
2924747 8825528 607133 00 12357408
2448275 53800 157191 00 2659266
4671975 4995250 1787799 00 11455024
6254271 19632938 1639728 00 27526937
3986980 9084407 5827308 00 18898695
9847035 00 1303739 00 11150774
S 600806020 1137960824 199553798
00 S 1938320642BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1973
171
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
93905846 935423 00 4073 91 1878555 37
168978894 1591236 86 537383 39 3818409 19
130464037 136456 00 43154 19 1484250 56
354886668 2592908 35 240131 94 6381906 97
9178269 96832 06 22368 13 210982 88
1860589 143797 23 475 32 162878 44
3144852 216030 90 2658 55 250137 97
19145978 316735 58 15007 20 523202 56
12936422 118261 05 20422 87 227202 40
18873796 194478 25 34827 76 418043 97
7261184 376573 60 3307 08 452492 52
4598386 216200 50 15739 18 277923 54
1591313 92632 66 35589 37 72956 42
15796809 175747 60 171969 96 161745 73
6336879 348781 80 2413 22 414563 81
25963884 358627 48 11879 85 630146 17
7880715 109592 99 00 188400 14
5150951 76703 82 62 61 128275 94
11892138 00 6 68 118928 06
4039849 58229 54 15 43 98643 46
11085994 121089 50 228 97 232178 41
6790953 49418 38 55745 87 173073 78
10315269 00 40 11 103192 80
8307439 47382 98 4176 92 134634 29
6234506 60090 25 1138 77 123574 08
741723 24197 00 5021 57 26592 66
4653734 67021 31 991 59 114550 24
10565794 97175 00 72436 43 275269 37
6957829 115639 75 3768 91 188986 95
3039770 71931 70 9178 34 111507 74
S 972580470 8f809f19514
84820658 1938320642BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1973
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
ASSETS
INVENTORIES
INVESTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Georgia War Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Center for Continuing Education
Cooperative Extension Service
Marine Resources Extension Service
Rural Development Center
OTHER
Skidaway Institute of Oceanography
13866398 43570155 00
f1 476629 14887276 00
12918790 316175 11 610 62
1847894 3740600 00
11658252 00 1 09934700 00 568 018 82 00
17166623 1 12111592 00
6257645 26125200 00
12199193 12469321 00
200388 3412900 00
227786 12228180 8134800 13335 00 00
00
00
00
00
00
00
00
00
00
00
29703757
14410647
14396027
1892706
155078330
00
129278215
32382845
24668514
3613288
7907014
12241515
32893860 S 334716054 S 57962944
00 S 425572858BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1973
173
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
RESERVES
SURPLUS
264 217 33 32 820 00 24 297037 57
14 269 66 38 758 20 91 07861 144106 47
66 611 22 51 334 75 26 01430 143960 27
17 030 66 00 1 89640 18927 06
864 437 40 00 680 804 32 00 5 54158 00 1550783 30 00
1155 139 77 2 639 49 135 00289 1292782 15
210 726 86 94 970 20 18 13139 323828 4b
177 362 25 00 69 32289 246685 14
23 769 22 00 12 36366 36132 8a
69 767 34 00 9 30280 79070 14
12241513
00
02
12241515
S 298574684 S 90132696 S 36865478 S 425572858BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
175
RESTRICTED FUNDS
JUNE 30 1973
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
TOTAL
FUND
BALANCES
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
34456715 33900162 00 3 68356877 S 68356877
17493121 14113601 00 31606722 31606722
283591 45013143 550 000 00 100296734 100296734
107594441 29788402 00 137382843 137382843
13017604 21715459 00 8697855 8697855
2170910 98441 10 000 00 3269351 3269351
3789209 74490 109 450 00 14808699 14808699
4791820 1432306 00 6224126 6224126
54260340 1428828 00 55689168 55689168
2956253 2178443 00 5134696 5134696
2452965 32222735 00 34675700 34675700
305511 1798241 00 1492730 1492730
839498 1639802 00 2479300 2479300
6220746 3414984 00 9635730 9635730
6308058 180633 10 235 50 7512241 7512241
5765646 4726097 6 987 03 11190446 11190446
164045 2179011 45 000 00 6514966 6514966
468162 266842 00 735004 735004
56771410 00 563 839 44 387466 387466
2354072 3322201 00 968129 968129
1484058 229673 00 1713731 1713731
1464963 462174 00 1927137 1927137
1137755023 00 1534 903 56 15735333 15735333
3063437 00 00 3063437 3063437
1195208 193148 00 1388356 1388356
347300 00 00 347300 347 300
1213870 00 00 1213870 1213870
1912828 00 00 1912828 1912828
3075728 s79507 00 4955235 4955235
4763703 37808 00 4801511 4801511
15263057
16018086
00
755029
755029
42741848 218314217 283041553 S 544097618 544097618176
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
TUNE 30 1973
CASH ON HAND
AND IN BANKS
ASSETS
ACCOUNTS
RECEIVABLE
INVENTORIES
INVESTMENTS
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
80057897 3256612 39962925 00 J 123277434
11910225 12703117 20894102 00 45507444
8894737 455877 11738070 40 00000 25088684
12844942 11469172 96134387 2300 00000 350448501
2954552 5475566 5937975 00 8458989
5439154 126089 7258394 00 12823637
1042767 349938 7201223 00 8593928
11273633 1732901 12106315 00 25112849
25993278 892249 6086046 00 19014983
15681089 866340 10980142 00 3834607
13492527 3020756 33320986 00 22849215
4288171 140550 10654227 210 00000 27506606
4817609 480972 8794744 00 14093325
34505539 5243607 5851990 00 23409942
10729943 68985 9586404 755 00000 74425446
8785015 1372128 18734321 00 11321434
4123175 607693 10240914 100 00000 24971782
1481628 505494 3538761 15 00000 7025883
00 00 00 00 00
667695 419160 2838183 00 3925038
2222070 28990 2639959 00 4891019
4191281 481183 2473867 00 7146331
00 00 00 00 00
1819370 274483 930396 00 614491
541226 223203 2478193 20 00000 5242622
1138172 206686 737820 00 19 3666
1379542 34640 3143370 40 00000 8557552
2164855 332154 1878392 00 4375401
8075047 227990 7196908 671 08649 82608594
14493062 1032051 6619372 00 6841639
76618 00 00 00 76618
27323383 S 52028586 S 349958386 S 415108649 S 844419004BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1973
177
LIABILITIES RESERVES AND FUND BALANCES
CURRENT F15
LIABILITIES RESERVES BALANCES
3555022 118397921 1324491 123277434
4865732 36073385 4568327 45507444
683419 24405265 00 25088684
16994032 272587498 60866971 350448501
1065703 7393286 00 8458989
85779 10650338 2087520 12823637
1298502 7201232 94194 8593928
178916 21649102 3284831 25112849
502208 1300110 20817301 19014983
1263921 3052995 8151523 3834607
2425001 20424214 00 22849215
757562 26749044 00 27506606
109886 13983439 00 14093325
2939818 5894210 32243970 23409942
620713 62637460 11167273 74425446
1952051 11326094 1956711 11321434
70595 24815636 85551 24971782
317659 6505292 202932 7025883
00 00 00 00
00 3925038 00 3925038
8649 07 4026112 00 4891019
237201 00 5857116 00 1052014 00 7146331 00
141710 00 756201 614491
396746 4845876 00 5242622
8242 432500 634408 193666
157916 8399636 00 8557552
57538 3571039 746824 4375401
1382501 50451815 30774278 82608594
214587 2427290 9483516 6841639
44190 00 32428 76618

43192057 S 758982943 S 42244004 844419004178
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1973
ASSETS
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
401136 06 2 747931 59 3 149067 65 3 149067 65
11576 87 581012 78 592589 65 592589 65
3024 88 1 638530 29 1 641555 17 1 641555 17
260567 84 6 990889 53 6 730321 69 6 730321 69
13284 75 498394 77 511679 52 511679 52
15182 60 208519 10 223701 70 223701 70
8657 40 151225 54 159882 94 159882 94
20849 56 145881 01 166730 57 166730 57
4093 72 1 024678 39 1 028772 11 1 028772 11
33147 44 707525 78 740673 22 740673 22
46403 58 1 943234 59 1 989638 17 1 989638 17
35482 53 279572 00 315054 53 315054 53
15457 88 696301 21 711759 09 711759 09
24467 25 725708 32 750175 57 750175 57
28736 40 420586 93 449323 33 449323 33
20892 31 1 159509 43 1 180401 74 1 180401 74
4430 04 227914 17 232344 21 232344 21
2113 72 00 241317 33 00 243431 05 00 243431 05 00
20986 27 61532 73 82519 00 82519 00
8745 33 74004 96 82750 29 82750 29
15647 54 00 42234 83 00 57882 37 00 57882 37 00
1110 00 7800 00 8910 00 8910 00
170 95 2869 05 3040 00 3040 00
1941 64 73913 19 75854 83 75854 83
16734 00 66203 88 82937 88 82937 88
18786 42 59410 20 78196 62 78196 62
14083 91 385152 74 399236 65 399236 65
10916 73 476067 49 486984 22 486984 22
53749194 2163792183 2217541377 2217541377BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1973
179
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
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
71 86555 i 2 30717810 2 37904365 i 2 37904365
00 1877408 1877408 1877408
1 00000 1 75347547 1 75447547 1 75447547
302 79943 4 17008856 4 47288799 4 47288799
00 00 00 00
00 160000 160000 160000
00 00 00 00
16 58838 1 00421164 1 02080002 1 02080002
00 8138669 8138669 8138669
71 65212 53591823 60757035 60757035
00 00 00 00
00 00 00 00
37 52052 42532073 46284125 46284125
00 00 00 00
4237 803304 807541 807541
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
45424 2439827 2485251 2485251
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 1886156 1886156 1886156
00 100000 100000 100000
00 00 00 00
00 00 00 00
50192261 S 1035024637 S 1085216898 S 1085216898180
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1973
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
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
14678504 1500000
1229131 29100000
26074865 291617400
19880759 81172259
1442025 4501900
144995 1062500
285767 15450000
3164054 862500
996609 2110000
1719152 18372500
5766629 3627523
1709311 5240000
67332 75000
1239444 255500
14155081 1340000
16962549 00
7107096 00
1971421 217500
56771410 5586706
619500 1165000
1397846 704600
31197 600000
137755023 00
1460321 580000
1035347 5884700
763502 405000
1070426 00
2460596 00
4510058 00
5590425 486500
00 161 785 04
00 303 291 3
00 3176 922 65
00 612 915 00
994303
00
00
2358272
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
6500000
00
00
4900000
17067920
00
00
40
9
157
63
31
200
93
35
1
14
154
169
54178
17505
35767
84826
06609
91652
94152
30689
42332
94944
95081
62549
7580181
131500000
7107096
2188921
62358116
545500
2102446
631197
37755023
8540321
6920047
1168502
5970426
14607 324
4510058
6076925
139080181
287126184 603417088
31820495 922363767BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1973
181
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
SURPLUS
16977 358 00 7 98854 16178504
30312598 00 16533 30329131
316813497 00 8 78768 317692265
60792836 00 4 98664 61291500
2898734 9 94303 1 61141 4054178
917505 00 00 917505
15055469 6 53962 26336 15735767
4953016 14 31810 00 6384826
2544701 00 5 61908 3106609
20065549 00 26103 20091652
8703037 00 6 91115 9394152
3626646 00 95957 3530689
110000 00 32332 142332
1416250 00 78694 1494944
15420268 00 74813 15495081
16936069 00 26480 16962549
7093667 00 13429 7107096
1948998 00 2 39923 2188921
62358116 00 00 62358116
536052 00 9448 545500
1952600 1 25001 24845 2102446
631197 00 00 631197
137755023 00 00 137755023
574300 79 58944 7077 8540321
6919588 00 459 6920047
322775 7 76173 69554 1168502
2133450 38 31256 5720 5970426
00 146 07324 00 14607324
3435080 00 10 74978 4510058
6074000 00 2925 6076925
59493197 895 33206 99 46222 139080181
S 808771576 119911979 1
6319788 S 922363767Zl
182
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 197 3
INVESTMENT
BUILDINGS
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
9494 943 26 75 656 813 30
4286 622 94 37 645 752 85
2943 612 71 35 823 242 45
3787 277 43 121 174 122 36
271 253 75 8 206 281 61
258 253 82 4 557 360 13
722 186 29 6 429 996 14
708 125 07 7 360 641 87
58 389 412 12 42 9 11 686 720 441 in
347 257 57
48 899 00 21 823 539 68
5 580 00 11 873 182 08
141 522 29 9 090 863 25
166 158 00 10 847 575 99
457 370 73 18 698 234 27
286 242 25 25 017 094 39
67 441 25 9 653 381 45
180 100 00 3 830 210 53
00 2 050 164 14
139 740 74 3 209 708 62
352 116 11 3 867 894 09
5 000 00 3 601 390 23
00 1 930 956 67
169 490 00 3 099 069 36
111 990 00 3 989 619 82
139 114 62 1 669 668 17
121 415 00 3 085 836 89
439 707 17 3 054 802 41
18 400 00 8 508 358 88
64 294 78 6 429 579 30
Skidaway Institute of Oceanography
00
198099779
S 2579265875 47511050029BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1973
183
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO CONSTRUCTION TOTAL
OTHER FUNDS IN PROGRESS FUND BALANCES
702922950 3663090919 00
11937751 1426500626 00
50681002 1309626368 00
447106800 6040887803 169377717
31753480 196486339 00
59881040 174553941 00
37776899 226116992 00
28620633 213771890 00
76065402 397956853 00
62987510 344153483 00
87784572 575923267 00
52411713 258809043 00
45018202 221980032 00
147938692 244650585 00
81048005 332428581 00
76181207 485987818 00
140989936 167546327 00
55497150 99009819 00
00 18339427 00
17492423 82037803 00
133829098 99021918 00
78919663 89126048 00
00 12272195 00
30412350 85048738 00
33409078 89792634 00
200700 8364820 00
20065199 114202325 00
114830218 106654568 00
58399956 221861171 00
32861267 101885976 00
10416785 70551781 00
00 12881189525
00 5631675956
00 5236992886
00 18814756865
00 1075993355
00 715996376
16032732 995144866
00 1049269217
00 1448533167
42572500 1610198892
00 2850951707
00 1499096964
00 1190236788
00 1493962676
00 2329037086
00 3092502689
00 1280618533
00 555538022
00 223355841
00 434475162
00 654852036
00 528684734
00 205367862
00 442317024
00 533362694
00 189443799
00 454992713
00 570935744
00 1132937015
00 784134651
279068345
S 2727439681 S17478640090 S1169377717 S 58605232 S70185623190184
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1973
ASSETS
CASH ON HAND
AND IN BANKS
INVESTMENTS
ACCOUNTS
RECEIVABLE
FUND
BALANCES
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
Gordon Junior College
Kennesaw Junior College
Macon Junior college
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
96978063
61892325
25472
96960311
4398141
9536847
4030467
9117121
15444926
15764430
47073610
5712916
916862
2735006
26061977
27445145
7930758
2287167
00
3592982
7430763
1098775
00
1166828
1251137
899887
1165936
6524587
2230335
3100175
00
30000000
00
106500000
290000000
00
00
4249862
7000000
14000000
1000000
00
550000
10071875
1000000
107800
2500000
1500000
1500000
00
00
1350000
3000000
00
900000
1000000
00
1000000
00
5304385
2281754
00
00 126978063
00 61892325
00 106474528
00 386960311
00 4398141
00 9536847
00 8280329
00 16117121
00 29444926
00 16764430
00 47073610
7000 6289916
00 10988737
00 3735006
00 26169777
00 29945145
126978063
61892325
106474528
386960311
00
00
00
00
00
00
00
00
00
00
00
00
00
00
9430758
3787167
00
3592982
8780763
4098775
00
2066828
2251137
899887
2165936
6524587
7534720
5381929
43
95
82
161
294
167
47 0
62
109
37
261
299
98141
36847
80329
17121
44926
64430
7 3610
89916
88737
35006
69777
45145
9430758
3787167
00
3592982
8780763
4098775
00
2066828
2251137
899887
2165936
6524587
7534720
5381929
462722005 S 484815676
27000 S 947564681 947564681185
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA186
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
RESIDENT INSTRUCTION FUND
JUNE 30 1973
SURPLUS
JULY 1 1972
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1973
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
597655 18930949 18523558 597655 407391
26061333 43299284 10439055 26061333 53738339
13335316 630018 3685401 13335316 4315419
25973923 22311521 1701673 25973923 24013194
363444 97 0504 1266309 363444 2236813
60588 12021 59553 60588 47532
199932 572026 306171 199932 265855
146359 1133159 367561 146359 1500720
1288308 2277845 235558 1288308 2042287
2032458 5027679 1544903 2032458 3482776
126779 965169 634461 126779 330708
116286 2930757 1356839 116286 157 3918
1364929 4500516 941579 1364929 3558937
2915826 11875117 5321879 2915826 17196996
136147 28458 212864 136147 241322
902697 1295032 107047 902697 1187985
67442 73183 73183 67442 00
26474 253429 247168 26474 6261
00 668 00 00 668
373116 296740 295197 373116 1543
274951 271433 248536 274951 22897
1521309 5444462 130125 1521309 5574587
00 4011 00 00 4011
97125 138943 278749 97125 417692
66774 90044 203921 66774 113877
00 502157 00 00 502157
77122 15909 83250 77122 99159
114661 7072534 171109 114661 7243643
31547 136669 240222 31547 376891
555503 852068 65766 555503 917834
5583
00
1L
00
67441903
93396905 iz
8576247 67441903
84820658ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
OTHER ORGANIZED ACTIVITIES
JUNE 30 1973
187
SURPLUS
JULY 1 1972
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1973
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Georgia War Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Center for Continuing Education
Cooperative Extension Service
Marine Resources Extension Service
Rural Development Center
OTHER
Skidaway Institute of Oceanography
00 3285927 3285903 00 24
5243463 9358373 250512 5243463 9107861
4720546 3945667 1344237 4720546 2601430
6147160 171531 18109 6147160 189640
2823240 1469178 915020 2823240 554158
00 00 00 00 00
6258566 12744642 755647 6258566 13500289
2236349 1494272 318867 2236349 1813139
2416222 6896268 36021 2416222 6932289
145469 1198333 38033 145469 1236366
2045350 786481 143799 2045350 930280
00
00
02
00
02
32036365
41350672 i
4485194 32036365
36865478188
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUND
UNEXPENDED PLANT FUND
JUNE 30 1973
SURPLUS
JULY 1 1972
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1973
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
1019698
138662
534062
2911457
806855
2433
791218
84494

1 50
183 50
105 04
383 40
12 628 38
509 26
1 031 88
426 98
507 75
3 746 54
746 31
279 70
449 17
75 00 00
187 12 00
81 35 00 00
2 45 00 00 00
1 856 26
1 387 63

170976
00
676088
1431810
545566
2168
691115
95967
32332
3294
58600
26480
842
239923
00
9448
149846
00
00
7966021
459
845727
3831256
14607324
155300
52
79564218
8001 1019698 7 98854
14100 138662 16533
87550 1 534062 8 78768
414170 2911457 4 98664
332117 150 1 61141
00 18350 00
649752 10504 26336
1431810 38340 00
16342 1262838 5 61908
28271 1 50926 26103
00 103188 6 91115
10 42698 95957
00 50775 32332
75400 374654 78694
16213 74631 74813
00 27970 26480
12587 44917 13429
00 7500 2 39923
00 00 00
00 18712 9448
I 125001 00 24845
00 8135 00
00 00 00
7958944 00 7077
00 245 459
776173 00 69 554
3825536 00 5720
14607324 00 00
919678 185626 10 74978
2873 138763 2925
89510440 00 99 46222
4165873 S 110637880 S116957668 S 4165873 63197E189
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 197 3
ADDITIONS
BALANCE REVENUES
JULY 1 1972 IN PERIOD
ADJUSTMENTS
PRIOR YEARS
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
94784344 567963646
39406104 233134422
104999023 807719637
158230633 2177703651
00 567963646
00 233134422
00 807719637
00 2177703651
9398406 129131481 00 129131481
4507300 33980106 00 33980106
19366255 25709601 00 25709601
13331903 31436566 00 31436566
31895696 142061522 00 142061522
10092156 22311385 36 00 22307785
28734740 110302493 1314 14 110171079
1189230 25484400 00 25484400
4923913 33039305 00 33039305
29956387 101352978 18582 70 103211248
3949724 74817028 00 74817028
10326982 87496546 00 87496546
1321131 55755544 00 55755544
260110 18961005 00 18961005
194158748 7320358 00 7320358
914799 40181465 00 40181465
572439 13139178 00 13139178
2612040 29457527 00 29457527
197782687 10028555 00 10028555
1922510 21382217 00 21382217
133166 14483306 00 14483306
00 8722222 00 8722222
1353320 22202959 00 22202959
1631967 5745197 00 5745197
804607 24236483 00 24236483
2729854 39474406 00 39474406
00 67786305 10072 76 66779029
S 971290174 54982521494
715980 S4983237474ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1973
191
SPONSORED
RESEARCH AND
INSTRUCTION
AND OTHER
DEDUCTIONS
CONTRACT
OVERHEAD
TRANSFERS TO OTHER FUNDS
STUDENT
AID
FUND
LOAN
FUNDS
UNEXPENDED
PLANT
FUND
PRIVATE TRUST
AND AGENCY
FUNDS
BALANCE
JUNE 30 197 3
407847854
198173087
753168889
1814917639
98579475 87963784
9972371 32788346
40785687 18467350
176742305 206891497
00
00
00
00
00
00
00
00
00 594391113 68356877
00 240933804 31606722
00 812421926 100296734
00 2198551441 137382843
112408183 5168901 12254948 00 00
26298120 902888 8017047 00 00
22916787 864205 4749 368 00 00
26214124 297812 12032407 00 00
90244647 14077113 13946290 00 00
19423770 496864 4272700 2802426 00
66553481 1726296 35950342 00 00
20294334 795702 4090864 00 00
28539839 2374579 4569500 00 00
111982405 4004500 7545000 00 00
62634064 1023947 7596500 00 00
71536477 4131105 10965500 00 00
40518832 717600 9325277 00 00
10682074 581628 7222409 00 00
00 00 00 00 201866572
33161834 1886774 5079527 00 00
8031993 298943 3666950 00 00
27834430 205500 2102500 00 00
00 00 00 00 192075909
19719933 84332 437025 00 00
11879246 374181 974689 00 00
4725383 394539 3255000 00 00
17448498 1684937 3208974 00 00
2527973 158863 2777500 00 00
16315863 1483760 2286232 00 00
21423532 659626 15319591 00 00
54660416 11363584 00 00 00
00 1 29832032 8697855
00 35218055 3269351
1736797 30267157 14808699
00 38544343 6224126
00 1 18268050 55689168
269485 27265245 5134696
00 1 04230119 34675700
00 25180900 1492730
00 35483918 2479300
00 1 23531905 9635730
00 71254511 7512241
00 86633082 11190446
00 50561709 6514966
00 18486111 735004
00 2 01866572 387466
00 40128135 968129
00 11997886 1713731
00 30142430 1927137
00 1 92075909 15735333
00 20241290 3063437
00 13228116 1388356
00 8374922 347300
00 22342409 1213870
00 5464336 1912828
00 20085855 4955235
00 37402749 4801511
00 66024000 755029
S4102083707 S 381838017 S 527757117 S 2802426 S 393942481 S 2006282 5410430030 544097618ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 3
ADDITIONS
EXCESS OF
FUNDS
BALANCE AVAILABLE OVER
JULY 1 1972 EXPENDITURES
ADJUSTMENTS
PRIOR YEARS
DECREASE IN
RESERVES
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
5401098 30492997 68981 2361015
2378971 18044640 00 00
3849546 12514895 24924 00
45820309 187601743 9 36180 00
00 683342 2 46814 436528
2065243 5744444 00 00
00 2602586 00 00
1774907 13247145 9112 00
9594127 11917408 6 94234 00
10328276 2176753 00 00
00 387154 65725 452879
00 11322756 15460 00
00 3150411 11151 00
35234365 3770341 7 79946 00
18286017 44950187 41919 00
10382191 9979379 2139 18402720
5575616 12605482 46 00375 00
1246866 3878979 17100 00
00 00 00 00
00 1441571 00 00
00 1761076 9800 00
332760 5191640 00 00
00 00 00 00
1424153 665891 2061 00
00 2024099 29613 292164
00 634408 00 00
00 5548009 26800 00
2222774 4471516 00 190729
41946671 65348668 6 09936 00
00 11186751 1138 1704373
00 32428 00 00
59492118 403799815
6293756
23840408ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 3
DEDUCTIONS
193
INCREASE IN
RESERVES
RESERVES AND
FUND BALANCES
CARRIED
OVER
BALANCE
JUNE 30 1973
32785031 9513132 27348506 36861638 1324491
18044640 13476313 2378971 15855284 4568327
12489971 2827589 13511928 16339517 00
188537923 10600000 162891261 173491261 60866971
00 00 00 00 00
5744444 264980 5457187 5722167 2087520
2602586 2508392 00 2508392 94194
13238033 815805 10912304 11728109 3284831
11223174 00 00 00 20817301
2176753 00 00 00 8151523
00 00 00 00 00
11338216 200000 11138216 11338216 00
3161562 297967 2863595 3161562 00
2990395 00 00 00 32243970
44992106 33824833 18286017 52110850 11167273
8425480 00 00 00 1956711
17205857 1740914 20955008 22695922 85551
3896079 937855 4002158 4940013 202932
00 00 00 00 00
1441571 354716 1086855 1441571 00
1770876 384723 1386153 1770876 00
5191640 4139626 332760 4472386 1052014
00 00 00 00 00
667952 00 00 00 756201
2345876 2345876 00 2345876 00
634408 00 00 00 634408
5574809 5574809 00 5574809 00
4662245 00 1692647 1692647 746824
65958604 35184326 41946671 77130997 30774278
9483516 00 00 00 9483516
32428 00 00 00 32428
S 433933979 S 124991856 S 376190237 451182093
42244004194
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 197 3
BALANCE
JULY 1 197 2
ADDITIONS
GIFTS FOR
LOANS
INTEREST
INCOME
ADJUSTMENTS
PRIOR YEARS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
281787937 33314666 2704316
47212708 13421100 433686
118948763 44524894 1021310
594321965 79984018 11302113
47092108 3872270 507249
18297199 6646065 95029
9731943 6448089 38641
13659964 3309438 109708
98502866 6516048 165592
69141376 6251526 700725
177890760 25581985 1239779
30184765 1474444 464262
61409303 10462766 535310
62113910 14769658 385831
40316004 8851577 209735
108516964 14127223 1148977
20798733 2473578 228841
18674262 5925778 101038
00 00 00
6156869 2101200 35028
6144390 2123200 53966
5773688 00 14549
00 00 00
664400 239200 00
423000 50000 00
00 7598282 20483
5 389 234 2935789 20032
5109281 2825222 8932
36659007 3598555 249527
41690824 7675687 264396
00
00
00
00
950813
00
00
00
00
24500
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
1926612223 317102258 22059055
975313ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1973
195
DEDUCTIONS
EXPENSE
LOAN
CHARGE OFFS
BALANCE
JUNE 30 197 3
36018982 1431124 1469030 2900154 314906765
13854786 903182 905347 1808529 59258965
45546204 110925 228525 339450 164155517
91286131 3287739 9288188 12575927 673032169
5330332 761631 492857 1254488 51167952
6741094 166273 2501850 2668123 22370170
6486730 167900 62479 230379 15988294
3419146 124377 281676 406053 16673057
6681640 253716 2053579 2307295 102877211
6976751 315423 1735382 2050805 74067322
26821764 1043181 4705526 5748707 198963817
1938706 116970 501048 618018 31505453
10998076 354189 877281 1231470 71175909
15155489 909054 1342788 2251842 75017557
9061312 286811 4158172 4444983 44932333
15276200 680299 5072691 5752990 118040174
2702419 119800 146931 266731 23234421
6026816 190490 167483 357973 24343105
00 00 00 00 00
2136228 13647 27550 41197 8251900
2177166 46527 00 46527 8275029
14549 00 00 00 5788237
00 00 00 00 00
239200 12600 00 12600 891000
50000 34875 134125 169000 304000
7618765 33282 00 33282 7585483
2955821 51267 00 51267 8293788
2834154 123773 00 123773 7819662
3848082 179700 403724 583424 39923665
7940083 302920 629565 932485 48698422
S 340136626 S 12021675 S 37185797 S 49207472 221754137Z196
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1973
BALANCE
JULY 1 197 2
ADDITIONS
INCOME
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
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
2 43939845 34784375 4 420 13 2 25900
1873125 92047 00 2500
1 75441534 8334383 00 00
4 50371806 18323831 82 659 60 114 69 365
00 00 00 00
00 2609 00 1 60000
00 00 00 00
4206276 1463922 00 1005 26601
8138669 417240 00 00
54621956 5291128 00 9 75974
00 00 00 00
00 00 00 00
15348146 958383 00 303 94921
00 00 00 00
807821 100742 00 00
00 00 00 00
00 00
00 00
00 00
2463427 171824
00 00
00 00
00 00
00 00
00 00
00 00
1636156 68583
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 00
00 250000
00 00
00 00
00 00
958948761
70014984
8707973 S 121066531ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 197 3
197
DEDUCTIONS
TOTAL
FOR OBJECT
OF TRUST
BALANCE
JUNE 30 197 3
35452288 94547 414 87768 90264 414 87768 90264 2 37904365 1877408
8334383 83 28370 83 28370 1 75447547
15120426 182 03433 182 03433 4 47288799
00 00 00 00
162609 2609 2609 160000
00 00 00 00
101990523 41 16797 41 16797 1 02080002
417240 4 17240 4 17240 8138669
6267102 1 32023 1 32023 60757035
00 00 00 00
00 00 00 00
31353304 4 17325 4 17325 46284125
00 00 00 00
100742 1 01022 1 01022 807541
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
171824 1 50000 1 50000 2485251
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
318583 68583 68583 1886156
5917 5917 5917 100000
00 00 00 00
00 00 00 00
S lr99789488 S 73521351 S 73521351 S 1085216819E
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1973
BALANCE
JULY 1 1972
LAND
BUILDINGS
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
123575108 19 336 537 18 1 93122649
47864049 97 540 00 6 79508244
46786667 20 1978 676 50 2 41320894
175010214 33 26 613 40 7 05210097
10422243 90 10 531 00 15340784
6715621 45 00 33718839
9480459 09 27 50 9583801
9108874 68 20 455 00 1 05883752
14044379 22 00 20936096
15216023 83 15 863 45 43661092
26279710 44 00 1 43927794
14385523 67 00 35657232
11825999 92 00 660940
14467565 27 345 23 16004887
22357010 10 23 662 50 52274337
28384803 71 00 1 88190120
11159246 96 00 89144971
4924108 13 00 48823761
59359 83 00 1 99080431
4024245 53 00 20597528
5992050 55 00 35404746
4425472 13 00 77354597
23631 39 00 1 90908667
3695857 51 00 56031915
4874116 83 00 23149926
00 139 114 62 1 66966817
4143515 27 00 35235395
5571752 85 00 178900
11007626 24 00 6526047
7457939 36 00 30461543
862582 41 00 1 59398294
S64414575996 2467412
S 3624265096ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1973
199
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1973

16786686 280115653 00 5 23678706 12881189525
2028250 163680465 00 8 45270959 5631675956
9721647 162248138 528 321 63 5 58326166 5236992886
18367372 592819303 00 13 13735432 18814756865
330117 17705198 00 33768965 1075993355
200000 10515392 00 44434231 715996376
562613 22042287 160 327 32 47098957 995144866
4234316 29932852 37 146 71 1 38381749 1049269217
124434 23034715 00 44095245 1448533167
1580934 33443733 146 589 63 88596509 1610198892
45345272 35371668 16 640 71 2 22980663 2850951707
939990 23947375 00 60544597 1499096964
00 6975856 00 7636796 1190236788
12778729 18388010 00 47206149 1493962676
14295884 32869994 84 703 89 93336076 2329037086
2289588 63542610 00 2 54022318 3092502689
43222144 32326722 00 1 64693837 1280618533
3436623 10866825 00 63127209 555538022
00 18339427 00 2 17419858 223355841
1252270 10200811 00 32050609 434475162
1947825 18294410 00 55646981 654852036
1100000 7682924 00 86137521 528684734
00 12096056 00 2 03004723 205367862
911960 15787398 00 72731273 442317024
6183507 16617578 00 45951011 533362694
200700 8364820 00 1 89443799 189443799
810234 4595557 00 40641186 454992713
00 13581559 00 13760459 570935744
6308066 19340278 00 32174391 1132937015
394000 7485172 00 38340715 784134651
10416785
22995025
192810104
279068345
S 200822618 S 17352078il 35989599 S 5771047194 S70185623190ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 197 3
BALANCE
JULY 1 1972
DISBURSEMENTS
BALANCE
JUNE 30 1973
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
OTHER
Skidaway Institute of Oceanography
1153 674 91 9 199541 82 9 083 436 10 j 1269 780 63
194 536 42 8 948248 25 8 523 861 42 618 923 25
789 584 03 10 822699 27 10 547 538 02 1064 745 28
3037 265 78 28 585529 72 27 753 192 39 3869 603 11
19 916 90 1 298644 01 1 274 579 50 43 981 41
56 939 58 913869 53 875 440 64 95 368 47
42 247 02 1 394629 47 1 354 073 20 82 803 29
160 284 78 1 248291 80 1 247 405 37 161 171 21
115 241 70 1 870429 25 1 691 221 69 294 449 26
144 585 90 1 100456 51 1 077 398 11 167 644 30
427 721 90 3 506027 87 3 463 013 67 470 736 10
70 240 61 1 156891 07 1 164 232 52 62 899 16
129 359 63 1 089161 63 1 108 633 89 109 887 37
180 909 48 1 432210 44 1 575 769 86 37 350 06
215 471 45 2 139857 40 2 093 631 08 261 697 77
309 348 34 2 200465 73 2 210 362 62 299 451 45
86 974 17 891193 19 883 859 78 94 307 38
32 137 29 00 447440 40 00 441 706 02 00 37 871 67 00
16 501 37 401822 54 382 394 09 35 929 82
70 835 94 561743 01 544 771 32 87 807 63
28 955 54 00 396847 05 00 384 814 84 00 40 987 75 00
28 984 44 280904 82 289 220 98 20 668 28
12 558 74 359523 11 349 570 48 22 511 37
00 194967 61 185 968 74 8 998 87
12 300 16 578548 34 569 189 14 21 659 36
42 137 23 414533 57 391 424 93 65 245 87
118 839 95 789272 55 832 765 30 75 347 20
69 188 21 531722 84 547 091 76 53 819 29
378 14 145779 12 146 157 26 00
756711961 8290125192 8099272472
S 947564681201
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 197 3
FUNDS AVAILABLE
TRANSFERS CARRYOVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUE YEARS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
1436720000 1179590469
2065900000 943257240
1319900000 835077176
4157969900 2849817635
00 2616310469 21108504
00 3009157240 8128200
00 2154977176 00
00 7007787535 1310000
2637418973
3017285440
2154977176
7009097535
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
2 441 000 00 2 019 680 88
1 612 000 00 1 341 296 48
1 853 000 00 1 711 819 05
2 281 000 00 2 018 210 09
2 790 000 00 1 863 362 01
2 284 000 00 1 299 974 79
5 078 000 00 3 446 999 15
2 369 000 00 1 116 442 31
1 405 500 00 854 135 34
2 381 000 00 2 183 911 48
2 899 000 00 2 503 010 28
5 742 000 00 2 886 634 33
00 4 460 680 88 00 4460 680 88
00 2 953 296 48 00 2953 296 48
00 3 564 819 05 00 3564 819 05
00 4 299 210 09 00 4299 210 09
00 4 653 362 01 4653 362 01
00 3 583 974 79 14700 00 3598 674 79
00 8 524 999 15 1514 00 8526 513 15
00 3 485 442 31 00 3485 442 31
00 2 259 635 34 00 2259 635 34
00 4 564 911 48 00 4564 911 48
00 5 402 010 28 00 5402 010 28
00 8 628 634 33 00 8628 634 33
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
1 402 000 00 1132 639 64 00 2534639 64 00 2534639 64
1 123 000 00 541 722 22 00 1664722 22 00 1664722 22
200 000 00 00 00 200000 00 00 200000 00
874 000 00 662 119 83 00 1536119 83 00 1536119 83
1 324 300 00 763 380 87 10570 2087575 17 00 2087575 17
864 800 00 614 289 48 00 1479089 48 00 1479089 48
200 000 00 00 00 200000 00 00 200000 00
777 000 00 461 277 22 00 1238277 22 00 1238277 22
856 000 00 460 717 92 00 1316717 92 00 1316717 92
475 000 00 192 518 13 00 667518 13 00 667518 13
1 197 100 00 639 068 30 00 1836168 30 00 1836168 30
1 070 300 00 550 619 18 00 1620919 18 00 1620919 18
1 529 000 00 674 795 67 00 2203795 67 208834 2205884 01
1 017 000 00 641 667 36 00 1658667 36 00 1658667 36
13584989900 8865771721 110570 22450751051 32376938 22483127989STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 197 3
203
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
1996585842
2365519804
1619838501
5438315068
621902182
608466352
534508657
1548470946
2618488024
2973986156
2154347158
6986786014
18930949
43299284
630018
22311521
2637418973
3017285440
2154977176
7009097535
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
3 210 538 14 1 240 437 70 4 450 975 84 9 705 04 4 460680 88
7 413 536 32 539 880 37 2 953 416 69 120 21 2 953296 48
856 427 96 702 670 83 3 559 098 79 5 720 26 3 564819 Ub
3 374 495 56 913 382 94 4 287 878 50 11 331 59 4 299210 09
3 450 222 23 1 225 918 23 4 676 140 46 22 778 45 4 653362 01
710 449 18 837 948 82 3 548 398 00 50 276 79 3 598674 79
7 0R9 009 94 1 427 851 52 8 516 861 46 9 651 69 8 526513 15
784 168 59 671 966 15 3 456 134 74 29 307 57 3 485442 31
1 797 438 71 507 201 79 2 304 640 50 45 005 16 2 259635 34
3 451 916 80 1 231 745 85 4 683 662 65 118 751 17 4 564911 48
4 274 778 73 1 126 946 97 5 401 725 70 284 58 5 402010 28
6 772 115 52 1 843 568 49 8 615 684 01 12 950 32 8 628634 3 3
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
1 R08 011 49 725 896 32 2 533 907 81 731 83 2 534639 64
1 273 882 54 388 305 39 1 662 187 93 2 534 29 1 664722 22
62 016 32 137 977 00 199 993 32 6 68 200000 OU
1 119 145 10 414 007 33 1 533 152 43 2 967 40 1 536119 83
1 537 275 32 547 585 52 2 084 860 84 2 714 33 2 087575 17
1 104 776 80 319 868 06 1 424 644 86 54 444 62 1 479089 48
70 461 89 129 498 00 199 959 89 40 11 200000 00
856 625 67 380 262 12 1 236 887 79 1 389 43 1 238277 22
984 626 31 332 992 05 1 317 618 36 900 44 1 316717 9 2
451 062 26 221 477 44 67 2 539 70 5 021 57 667518 13
1 469 777 97 366 231 24 1 836 009 21 159 09 1 836168 30
1 119 392 30 430 801 54 1 550 193 84 70 725 34 1 620919 18
1 591 062 38 613 454 94 2 204 517 32 1 366 69 2 205884 01
1 229 487 50 420 659 18 1 650 146 68 8 520 68 1 658667 3 6
17306529368 5083201716 S22389731084 93396905 22483127989STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 197 3
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TOTAL
REVENUE
CARRYOVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talraadge Memorial Hospital
Georgia War Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Center for Continuing Education
Cooperative Extension Service
Marine Resources Extension Service
Rural Development Center
1 R3 000 00 5 127906 36 6 950906 36 36 984 40 6987 890 76
5 000 00 598633 34 850633 34 00 850 633 Si
1 393 000 00 741415 94 2 134415 94 00 2134 41b y4
384 000 00 00 384000 00 00 384 000 00
7 99 000 00 6 670502 86 14 662502 86 80 296 24 14742 799 10
00 1 265623 25 1 265623 25 00 1265 623 2b
6 401 541 00 4 918299 09 11 319840 09 00 11319 840 09
1 295 000 00 1 718906 16 3 013906 16 00 3013 906 lb
5 787 000 00 6 011119 55 11 798119 55 00 11798 119 bb
175 000 00 40834 41 215834 41 00 215 834 41
334 000 00 84545 53 418545 53 00 418 545 53
Skidaway Institute of Oceanography
43700000
66403000
110103000
00
110103000
S 2627354100 2784181649 S 5411535749
11728064 S 5423263813STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 197 3
205
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSE
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Georgia war Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Center for Continuing Education
Cooperative Extension Service
Marine Resources Extension Service
Rural Development Center
s 120 367 11 1 834 664 38 6 955 031 49 32 859 27 6 987 890 76
493 296 96 263 752 65 757 049 61 93 583 73 850 633 34
1 730 947 37 364 011 90 2 094 959 27 39 456 67 2 134 415 94
337 000 00 45 284 69 382 284 69 1 715 31 384 000 00
in 264 002 24 4 464 105 08 14 728 107 32 14 691 78 14 742 799 10
960 552 02 305 071 23 1 265 623 25 00 1 265 623 25
7 563 819 19 3 628 574 48 11 192 393 67 127 446 42 11 319 840 09
1 971 328 69 1 027 634 75 2 998 963 44 14 942 72 3 013 906 16
10 071 469 06 1 657 687 81 11 729 156 87 68 962 68 11 798 119 55
103 019 80 100 831 28 203 851 08 11 983 33 215 834 41
185 751 44 224 929 28 410 680 72 7 864 81 418 545 53
OTHER
Skidaway Institute of Oceanography
56957662
5314533
110103000
00
110103000
3937113050 S 1444800091 S 5381913141 S 41350672 5423263813206
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1973
FUNDS AVAILABLE
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNlS
TOTAL
REVENUE
CARRYOVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
339013203
38101618
66227978
743205203
9215419
239154
3179834
44546517
329797784
37862464
63048144
698658686
31334277
13212051
3849546
132902637
361132061
51074515
66897690
831561323
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
523 452 13 00 523 452 13 991 18 524 443 31
102 350 78 5 431 73 96 919 05 44 270 34 141 189 39
121 863 38 00 121 863 38 00 121 863 38
154 191 93 4 006 00 150 185 93 88 751 73 238 937 fab
546 117 93 745 20 545 372 73 00 545 37 2 73
695 355 90 448 11 694 907 79 00 fay4 907 y
1 776 40 43 4 404 55 1772 015 88 00 1 77 2 015 8H
723 824 56 11 771 55 712 053 01 121 266 91 833 319 92
819 318 56 00 819 318 56 67 205 23 886 523 79
601 846 53 63 5 35 601 211 18 00 601 211 lb
1 281 194 81 331 909 57 949 285 24 594 076 73 1 543 3bl 9
1 340 553 36 00 1340 553 36 00 1 340 553 36
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
Gordon Junior college
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
67812y48 118 273 55 55985593 227 56114 78741707
5933591 8 899 00 5043691 30 92535 8136226
00 00 00 00 00
5490861 00 5490861 00 5490861
9204655 3 552 77 8849378 6 30873 9480251
5805694 00 5805694 29 57675 8763369
00 00 00 00 00
4687557 00 4687557 00 4687557
6021010 00 6021010 12 24574 7245584
7583201 3 823 30 7200871 00 7200871
8888778 00 8888778 38 99960 12788738
4836759 30 000 00 7836759 00 7836759
79532326 101 400 77 69392249 715 60427 140952676
33651943 00 33651943 00 33651943
Skidaway Institute of Oceanography
108792
00
108792
108792
S 2294755147 1113711069 S 2181044078 S 379076881 S 2560120959STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 3
207
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
203258833
15247741
39783425
347794740
127380231
17782134
14599370
296164840
330639064
33029875
54382795
643959580
30492997
18044640
12514895
187601743
361132061
51074515
66897690
831561323
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
303 228 39 228 048 34 531 276 73 6 833 42 524443 31
71 423 36 12 321 59 83 744 95 57 444 44 141189 39
87 135 57 8 701 95 95 837 52 26 025 86 121863 38
94 R34 37 11 631 84 106 466 21 132 471 45 238937 bfa
479 475 77 185 071 04 664 546 81 119 174 08 545372 73
412 025 83 261 114 43 673 140 26 21 767 53 694907 79
1261 461 22 514 426 20 1 775 887 42 3 871 54 1 772015 88
422 590 03 297 502 33 720 092 36 113 227 56 833319 92
617 668 02 237 351 66 855 019 68 31 504 11 886523 79
337 096 28 226 411 49 563 507 77 37 703 41 601211 18
664 032 44 429 827 66 1 093 860 10 449 501 87 1 543361 97
807 099 76 633 247 39 1 440 347 15 99 793 79 1 340553 36
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
384 522 13 276 84012 661 36225 12605482 787 417 07
31 921 57 00 10 65090 00 42 57247 00 3878979 00 81 362 26 00
36 087 55 4 40535 40 49290 1441571 54 908 61
66 801 27 10 39048 77 19175 1761076 94 802 51
30 438 78 00 5 27851 00 35 71729 00 5191640 00 87 633 69 00
37 429 23 2 8743 40 21666 665891 46 87 5 57
44 083 48 8 x3137 52 21485 2024099 72 455 84
70 15R 11 8 19468 78 35279 634408 72 008 Vi
6 503 16 9 90413 72 40729 5548009 127 887 38
24 803 23 8 84920 33 65243 4471516 78 367 59
48 7R5 08 273 25500 756 04008 65348668 1409 526 76
282 915 57 165 47137 448 38694 11186751 336 519 43
SXidaway Institute of Oceanography
00
32428
108792
S 1317336759
38984385 2156321144 S 403799815 S 2560120959STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1973
FUNDS AVAILABLE
CARRYOVER 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
87963784
32788346
18467350
206891497
87963784
32788346
18467350
206891497
00 879 637 84
00 327 883 46
00 184 673 50
00 2068 914 97
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
122 549 48 122 549 48
80 17 0 47 80 170 47
47 493 68 47 493 68
120 324 07 120 324 07
139 462 90 139 462 9 0
42 727 00 42 727 00
359 503 42 359 503 42
40 908 64 40 908 64
45 695 00 45 695 00
75 450 00 75 450 00
7 5 965 00 75 965 00
109 655 00 109 655 00
00 122 549 48
00 80 170 47
00 47 493 68
00 120 324 07
00 139 462 9 0
00 42 727 00
00 359 503 42
00 40 908 64
00 45 695 00
00 75 450 00
00 75 965 00
00 109 655 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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
9325277
7222409
00
5079527
3666950
2102500
00
437025
974689
3255000
3208974
2777500
2286232
15319591
9325277
7222409
00
5079527
3666950
2102500
00
437025
974689
3255000
3208974
2777500
2286232
15319591
00 93 252 77
00 72 224 09
00 00
00 50 795 27
00 36 669 50
00 21 025 00
00 00
00 4 370 25
00 9 746 89
00 32 550 00
00 32 089 74
00 27 775 00
00 22 862 32
00 153 195 91
S 527757117 S 527757117
00 S 527757117STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1973
209
EXPENDITURES
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
87963784
32788346
18467350
206891497
87963784
32788346
18467350
206891497
00 879 637 84
00 327 883 46
00 184 67 3 50
00 2068 914 97
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
122 549 48 122 549 48
80 170 47 80 170 47
47 493 68 47 493 68
120 324 07 120 324 07
139 462 90 139 462 90
42 727 00 42 727 00
3 59 503 42 359 503 42
40 908 64 40 908 64
45 695 00 45 695 00
75 450 00 75 450 00
7 5 965 00 75 965 ou
109 655 00 109 655 00
00 122 549 48
00 80 17 0 47
00 47 493 68
00 120 324 07
00 139 462 90
00 42 727 00
00 359 503 42
00 40 908 64
00 45 695 00
00 75 450 00
00 75 965 00
00 109 655 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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
9325277
7222409
00
5079527
3666950
2102500
00
437025
974689
3255000
3208974
2777500
2286232
15319591
9325277
7222409
00
5079527
3666950
2102500
00
437025
974689
3255000
3208974
2777500
2286232
15319591
00 93 252 77
00 72 224 09
00 00
00 50 795 27
00 36 669 50
00 21 025 00
00 00
00 4 370 25
00 9 746 89
00 32 550 00
00 32 089 74
00 27 775 00
00 22 862 32
00 153 195 91
527757117 S 527757117
00 S 527757117210
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1973
FUNDS AVAILABLE
TRANSFERS CARRYOVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUE YEARS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
118000 00 430 56208 92 154 19 64071627 10441089 745127 16
85000 00 17 50000 2 391 54 10489154 00 104891 54
2727020 00 81 67446 31 798 34 284049280 00 2840492 80
223700 00 875 71513 445 465 17 154488030 00 1544880 3 0
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
6051900 89368 00 6141268 00 6141268
1600000 00 543173 2143173 00 2143173
16370000 42 03283 00 20573283 17 981 50 22371433
5890000 82 67180 400600 14557780 27 869 42 17344722
3910000 00 74520 3984520 00 3984520
22472500 00 44811 22517311 00 22517311
43150000 1 93145 440455 43783600 00 43783600
5640000 00 1177155 6817155 00 6817155
575000 00 00 575000 00 575000
5647500 00 63535 5711035 00 5711035
5000000 1 98600 33190957 38389557 00 38389557
7430000 00 00 7430000 00 7430000
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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
4500000 5 26870 118 273 55 16854225 00 16854225
4970000 00 8 899 00 5859900 00 5859900
5200000 2018 66572 00 207066572 00 207066572
2365000 00 00 2365000 00 2365000
2004600 00 3 658 47 2370447 1 250 01 2495448
1100000 00 00 1100000 00 1100000
00 1920 7 5909 00 192075909 00 192075909
1280000 7 90356 00 2070356 76 516 05 9721961
6000000 29 85275 00 8985275 00 8985275
4985000 7 76173 3 823 30 6143503 00 6143503
1650000 2 25944 00 1875944 47 394 38 6615382
00 10 67920 30 000 00 1932080 166 994 04 14767324
4000000 00 101 400 77 14140077 00 14140077
866500 94052 00 960552 00 960552
Skidaway Institute of
Oceanography
18670000
61200000
00
79870000
65740177 145610177
496700000 615105814 113721639 1225527453 109981806 1335509259STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1973
211
EXPENDITURES
OPERATING
EXPENSE
CAPITAL OUTLAY
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF
FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
no s 3476271 718433 00 753 195 71 8068 55 745127 16
00 00 104867 21 104 867 21 24 33 104891 54
00 00 2832580 62 2832 580 62 7912 18 2840492 80
00 00 1544035 36 1544 035 36 844 94 1544880 30
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 6312244 6312244 170976 6141268
00 00 2143173 2143173 00 2143173
00 00 21695345 21695345 676088 22371433
00 00 15912912 15912912 1431810 17344722
00 00 3438954 3438954 545566 3984520
00 181307 22338172 22519479 2168 22517311
00 00 43092485 43092485 691115 43783600
00 00 6913122 6913122 95967 6817155
00 00 542668 542668 32332 575000
00 00 5707741 5707741 3294 5711035
00 00 38330957 38330957 58600 38389557
00 00 7403520 7403520 26480 7430000
TUNIOR 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
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
00 1 895 35 16663848 16853383 842 16854225
00 00 5619977 5619977 239923 5859900
00 8 683 85 206198187 207066572 00 207066572
40752 00 2314800 2355552 9448 2365000
00 00 2345602 2345602 149846 2495448
00 00 1100000 1100000 00 1100000
00 10 733 39 191002570 192075909 00 192075909
00 00 1755940 1755940 7966021 9721961
00 00 8984816 8984816 459 8985275
00 00 5297776 5297776 845727 6143503
00 935 00 2690626 2784126 3831256 6615382
00 00 160000 160000 14607324 14767324
00 31 272 10 10857567 13984777 155300 14140077
00 00 960500 960500 52 960552
STcidaway Institute of
Oceanography
00
00
66045959
66045959
79564218
145610177
40752
9009547 1215821080 1224871379 S 110637880 1335509259213
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA214
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 2714626700 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
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
5 14367200 00 14367200 00 00
12567982 00 11795904 69 772077 31
26935182 00 26163104 69 772077 31
211085 00 211085 04 04
27146267 00 26374189 73 772077 27
20576338 00 19965858 42 610479 58
6569929 00 6219021 82 350907 18
27146267 00 26184880 24 961386 76
189309 49 s 189309 9
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology provided
for expenditures totaling 723498300 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
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
182300000 537499900 1823000 5127906 00 36 247092 00 64
719799900 6950906 36 247092 64
3698400 36984 40 40
723498300 6987890 76 247092 24
526663400 196834900 5120367 1834664 11 38 5 146266 133684 89 62
723498300 6955031 32859 49 27 s 279951 32859 51
27
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
215
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 EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology pro
vided for expenditures totaling 80760000 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
252000 00 252000 00 00
555600 00 598633 34 43033 34
807600 00 850633 34 43033 34
537000 00 493296 96 43703 04
270600 00 263752 65 6847 35
807600 00 757049 61 50550 39
s 9 3583 73 s 93583 73
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 213483600 Included in the approved budget are provisions for the regular program and pro
grams 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1393000 00 1393000 00 00
741836 00 741415 94 420 06
2134836 00 2134415 94 420 06
1748275 00 1730947 37 17327 63
386561 00 364011 90 22549 10
2134836 00 2094959 27 39876 73
39456 67 39456 67
216 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Institute of Technology provided for expenditures
totaling 100000000 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
S 100000000 87963784 12036216
Other Revenues Retained
EXPENDITURES
Operating Expense 100000000 87963784 12036216
Excess of Funds Available over Expenditures S 00 S 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 58755900 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
118000 00 118000 00 00
469559 00 522716 27 53157 27
587559 00 640716 27 53157 27
00 104410 89 104410 89
587559 00 745127 16 157568 16
587559 Q0 753195 71 165636 71
8068 55 8068 r
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that capital outlay was overspent by 16563671 Actual funds available were
15756816 more than anticipated and actual expenditures were 16563671 more than approved budget provisions which
resulted in expenditures exceeding funds available by 806855 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
GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
217
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
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
2062407700
1074515600
3136923300
8128200
ACTUAL
2065900000
943257240
OVER
UNDER
3492300
131258360
3009157240 127766060
8128200
00
31 45051500 3017285440 zl127766060
2470728700
674322800
3145051500
2365519804
608466352
2973986156
43299284

11
105208896
65856448

171065344
43299284
OTHER ORGANIZED ACTIVITIES
URBAN LIFE EXTENSION CENTER
The total approved budget for the Urban Life Extension Center operations of Georgia Stateiversity Pdefor
expenditures totaling 38400000 A comparison of anticipated funds available and budgeted expenc
available and expenditures may be summarized as follows
FTINDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
38400000 33700000 4700000 38400000 33700000 4528469 00 00 171531
38400000 s 38228469 1715J1 171531
171531
218
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia State University provided for expenditures totaling
61617000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UNDER
61617000 32788346 28828654
Other Revenues Retained
EXPENDITURES
Operating Expense S 61617000 32788346 28828654
Excess of Funds Available over Expenditures 00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
11992300 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
119923 00 85000 00 34923 no
00 19891 54 19891 54
119923 00 104891 54 15031 46
119923 00 104867 21 15055 79
24 33 24 31
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
219
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 the Medical College of Georgia provided for
expenditures totaling 2295207000 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
REVENUES
State Appropriation
Other Revenues Retained
1319900000
975307000
S 2295207000
1319900000
835077176
OVER
UNDER
00
140229824
2154977176 140229824
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
1698234600
596972400
S 2295207000
16 5 198385 345086 01 57
21 543471 58
6300 18

78396099
62463743
140859842
S 630018
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia pro
vided for expenditures totaling 1462720000 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
799200000
663520000
1462720000
00
1462720000
1029700000
433020000
S 1462720000
OVER
ACTUAL UNDER
7992000 00 00
6670502 86 35302 86
14662502 86 35302 86
80296 24 80296 24
14742799 10 115599 10
10264002 24 32997 76
4464105 08 133905 08
14728107 32 100907 32
14691 78 s 14691 78
The above comparison indicates that operating expense was overspent by 13390508 Actual funds available were
11559910 more than anticipated and actual expenditures were 10090732 more than approved budget provisions which
resulted in funds available exceeding expenditures by 1469178 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
Georgia2 20 UNITS 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
OTHER ORGANIZED ACTIVITIES continued
GEORGIA WAR VETERANS NURSING HOME
The total approved budget for the Georgia War Veterans Nursing Home operations of the Medical College of Georgia pro
vided for expenditures totaling 139916700 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1399167 00 1265623 25 133543 75
1070192 00 960552 02 109639 98
328975 00 305071 23 23903 77
1399167 00 1265623 25 00 s 133543 75 00
STUDENT AID FUND
The total approved budget for the Student Aid Fund of the Medical College of Georgia provided for expenditures totaling
29006000 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
Operating Expense w
Excess of Funds Available over Expenditures
OVER
UNDER
29006000 18467350 10538650
29006000 18467350 10538650
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
221
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 the Medical College of Georgia provided for expenditures
totaling 283613000 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
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER 1 UNDER
2727020 109110 00 00 2727020 113472 00 80 4362 00 80
2836130 00 2840492 80 4362 80
7 836130 00 2832580 62 3549 38
7912 18 s 7912 18
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
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 7335248300 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
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
4157969900
3175968400
7333938300
4157969900
2849817635
OVER
UNDER
00
326150765
7007787535 326150765
1310000
00
1310000
7335248300 7009097535 326150765
5525655700
1809592600
S 7335248300
54 15 383 484 150 709 68 46
69 867 860 14
223 115 21
87340632
261121654
iz
348462286
22311521
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided
for expenditures totaling 1211232100 Included in the approved budget are provisions for the regular program and pro
grams 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
6401541 00 6401541 00 00
5710780 00 4918299 09 792480 91
12112321 00 11319840 09 792480 91
8005393 00 7563819 19 441573 81
4106928 00 3628574 48 478353 ri2
12112321 00 11192393 67 919927 33
127446 4 127446 42

BHHBBIBWHHHBBH
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
223
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
CENTER FOR CONTINUING EDUCATION
The total approved budget for the Center for Continuing Education operations of the University of Georgia provided for
expenditures totaling 329286200 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1295000 00 1295000 00 00
1997862 00 1718906 16 278955 84
3292862 00 3013906 16 278955 84
1998951 00 1971328 69 27622 31
1293911 00 1027634 75 266276 25
3292862 00 2998963 44 293898 56
14942 72 s 14942 72
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 1304001800 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
5787000 00 5787000 00 00
7253018 00 6011119 55 1241898 45
13040018 00 11798119 55 1241898 45
10970022 00 10071469 06 898552 94
2069996 00 1657687 81 412308 19
13040018 00 11729156 87 1310861 13
68962 68 s 68962 68
224 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
MARINE RESOURCES EXTENSION SERVICE
The total approved budget for the Marine Resources Extension Service operations of the University of Georgia provided
for expenditures totaling 23588000 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
175000 60880 00 00 17500000 4083441 20045 00 59
235880 00 21583441 20045 59
115000 120880 00 00 10301980 10083128 11980 20048 20 72
s 2 35880 00 20385108 1198333 s 32028 11983 92
31
RURAL DEVELOPMENT CENTER
The total approved budget for the Rural Development Center operations of the University of Georgia provided for expendi
tures totaling 47488100 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
334000 00 334000 00 00
140881 00 84545 53 56335 47
474881 00 418545 53 S 56335 47
201924 00 185751 44 16172 56
272957 00 224929 28 48027 72
474881 00 410680 72 64200 28
s 7864 81 s 7864 SI
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
225
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
STUDENT AID FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
70600000 70600000 206891497 206891497 00

OVER
UNDER
136291497
136291497
00
The above comparison indicates that operating expense was overspent by l362 914 97 Actual funds ailableere
ss2oSrfcSi5tS sSiSSS ruTdfbecom SiriSLSrsSi nv e
provisions
Georgia
Georgia
UNEXPENDED PLANT FUND
GENERAL OPERATIONS
The total approved budget for the Unexpended Plant Fund of th Universityof ia eral Operations acuaf funds
expenditures totaling 318398100 A comparison of anticipated funds available and budgeted expenan
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
BUDGETED
5020000
313378100
318398100
ACTUAL
5020000
130713026
OVER
UNDER
00
182665074
135733026 S1 182665074
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
3f18398100
135699612
33414
182698488
S 33414UNITS 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 continued
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia Agricultural Experiment Stations
provided for expenditures totaling 20903800 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
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
173500 00 173500 00 00
35538 00 14050 04 2148796
209038 00 187550 04 2148796
209038 00 187039 24 2199876
80 51080
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
227
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 462660600 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
2441000 2185606 4626606 00 00 00 2441000 2019680 00 88 165925 165925 00 12
4460680 88 12
3533210 1093396 00 00 3210538 1240437 14 70 322671 147041 86 70
4626606 00 4450975 84 175630 16
9705 04 s 9705 04
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 14704170 Actual funds available were
16592512 less than anticipated and actual expenditures were 17563016 less than approved budget provisions which
resulted in funds available exceeding expenditures by 970504
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany State College provided for expenditures totaling
12361400 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
Operating Expense
Excess of Funds Available over Expenditures
12361400
12361400

ACTUAL
12254948
12254948
OVER
UNDER
106452
00

106452
00228
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ALBANY STATE COLLEGE 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 Albany State College provided for expenditures totaling
6338000 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
60519 00 60519 00 00
2861 00 89 3 68 1967 32
63380 00 61412 68 1967 32
63380 00 63122 44 257 56
Sf1 1709 76 SM 1709 76
IHIBI
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
229
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 5297703400 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
1612000 1365034 00 00 1612000 1341296 00 48 23737 00 52
2977034 00 2953296 48 23737 52
2420159 556875 00 00 2413536 539880 32 37 6622 16994 68 63
2977034 00 2953416 69 23617 31
120 21 120 21
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Armstrong State College provided for expenditures totaling
9300000 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
Operating Expense
Excess of Funds Available over Expenditures
9300000
9300000

ACTUAL
OVER
UNDER
8017047 1282953
8017047 1282953
00 S 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
53300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
21
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
16000 5533 00 00 1600000 543173 00 10127
21533 00 2143173 10127
21533 00 2143173 10127
8 00 8 00
230
UNITS OF THE UNIVERSITY SYSTEM Oi GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 357401500 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
REVENUES
State Appropriation
Other Revenues Retained
OVER
BUDGETED ACTUAL UNDER
1853000 00 1853000 00 00
1721015 00 1711819 05 9195 95
3574015 00 3564819 05 9195 95
2883824 00 2856427 96 27396 04
690191 00 702670 83 12479 83
3574015 00 3559098 79 14916 21
5720 6 5720 26
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 1247983 Actual funds available were
919595 less than anticipated and actual expenditures were 1491621 less than approved budget provisions which resulted
in funds available exceeding expenditures by 572026
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Augusta College provided for expenditures totaling 14800000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
14800000
14800000

OVER
UNDER
4749368 10050632
4749368
10050632
00
00B
MMBBHBMMBIMB
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 23
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE 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 Augusta College provided for expenditures totaling
22370900 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
163700 00 16370000 00
60009 00 4203283 17976 17
223709 00 20573283 17976 17
00 1798150 17981 50
223709 00 22371433 5 33
223709 00 21695345 6755 55
s 676088 6760 RR
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 437475000 Included in the
restricted funds A comparison of anticip
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
approved budget are provisions for the regular program and programs funded by
ipated funds available and budgeted expenditures to actual funds available and
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
2281000 2093750 00 00 2281000 2018210 00 09 75539 00 91
4374750 00 4299210 09 75539 91
3406341 968409 00 00 3374495 913382 56 94 31845 55026 44 06
4374750 00 4287878 50 86871 50
11331 59 11331 59
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Columbus College provided for expenditures totaling 12755000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
OVER
UNDER
S 12755000 12032407 U722593
S 12755000 12032407 722593
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
233
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE 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 Columbus College provided for expenditures totaling
16215700 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
58900 00 58900 00 00
75387 58 86677 80 11290 22
134287 58 145577 80 11290 22
27869 42 27869 42 00
162157 00 173447 22 11290 22
162157 00 s 159129 12 3027 88
14318 10 s 14318 10
2 34
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY 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 Fort Valley State College provided for
expenditures totaling 476858400 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
278750000
198108400
S 476858400
346959900
129898500
S 476858400
279000000
186336201
3450222 1225918 23 23
4676140 46
22778 4 3
LlL
465336201

11
SlzL
IsL
OVER
UNDER
250000
11772199
11522199
1937677
7306677
9244354
2277845
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Fort Valley State College provided for expenditures totaling
13816800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED 13816800 s ACTUAL 13946290 13946290 00 s UNDER 129490
13816800 129490
00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 129490 Actual funds available were
129490 more than anticipated and actual expenditures were 129490 more than approved budget provisions Budget amend
ments 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
GeorgiaHHiHBMIHBHHBIMiBWi
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
235
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE 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 Fort Valley State College provided for expenditures totaling
4160000 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
41600 00 00 3910000 74520 250000 74520
41600 00 3984520 175480
41600 00 3438954 721046
545566 s 545566
236
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 346293500 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
OVER
BUDGETED ACTUAL UNDER
2283500 00 2284000 00 500 00
1179435 00 1299974 79 120539 79
3462935 00 3583974 79 121039 79
00 14700 00 14700 00
34629 35 00 3598674 79 135739 79
2731815 00 2710449 18 21365 82
731120 00 837948 82 106828 R2
3462935 00 3548398 00 85463 00
5 50276 79 s 50276 9
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
The above comparison indicates that operating expense was overspent by 10682882 Actual funds available were
13573979 more than anticipated and actual expenditures were 8546300 more than approved budget provisions which
resulted in funds available exceeding expenditures by 5027679 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
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia College provided for expenditures totaling 4300000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
OVER
UNDER
4300000
4272700
27300
4300000

4272700
J2Q
27300
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
237
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE 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 College provided for expenditures totaling
22522500 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
225225 00 224725 00 50000
00 448 11 44811
225225 00 225173 11 5189
225225 00 225194 79 3021
1 21 68 2168
238
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENniTURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for expendi
tures totaling 879152000 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
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
5078000 00 5078000 00 00
3713520 00 3446999 15 266520 85
8791520 00 8524999 15 266520 85
00 1514 00 1514 00
8791520 00 8526513 15 265006 85
7259833 00 7089009 94 170823 06
1531687 00 1427851 52 103835 46
8791520 00 8516861 46 274658 54
9651 69 9651
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southern College provided for expenditures totaling
39610000 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
Operating Expense
Excess of Funds Available over Expenditures
ACTUAL
39610000
OVER
UNDER
35950342 3659658
39610000 35950342 3659658
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
2 39
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE 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 Southern College provided for expenditures totaling
43783600 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
431500 6336 00 00 431500 6336 00 00 00 00
437836 00 437836 00 00
437836 00 430924 85 6911 15
6911 15 6911 15
240
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 operatiors of Georgia Southwestern College provided for
expenditures totaling 350742900 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
2369000 00 5 2369000 00 00
1138429 00 1116442 31 21986 y
3507429 00 3485442 31 21986 69
s 2818520 00 2784168 59 34351 41
688909 00 671966 15 16942 8b
3507429 00 3456134 29307 74 57 s 51294 29307 26
57
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southwestern College provided for expenditures totaling
5816900 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
Operating Expense
Excess of Funds Available over Expenditures

BUDGETED
5816900
5816900
ACTUAL
OVER
UNDER
4090864 1726036
4090864 1726036
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE 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 Southwestern College provided for exPitures
totaling 6817 200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED ACTUAL OVER UNDER
56400 11772 00 00 5640000 1177155 00 45
68172 00 6817155 45
s 68172 00 6913122 95967 959 959 22
67
State Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that capital outlay was overspent by 95922 Actual funds available were 45 less
than anticipated and actual expenditures were 95922 more than approved budget provisions which resulted m expenditures
exceeding funds available by 95967
If the institutions under the direction of the Board of Regents of the University System of Georgia Jf lively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia242
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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 237038200 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
REVENUES
State Appropriation
Other Revenues Retained
OVER
BUDGETED ACTUAL UNDER
s 1400868 00 1405500 0 0 4632 00
969514 00 854135 34 115378 66
2370382 00 2259635 34 110746 66
1796624 00 1797438 71 814 71
573758 00 507201 79 66556 2L
2370382 00 2304640 50 65741 50
45005 16 S 45005 If
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that personal services were overspent by 81471 Actual funds available were
11074666 less than anticipated and actual expenditures were 6574150 less than approved budget provisions which
resulted in expenditures exceeding funds available by 4500516
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of North Georgia College provided for expenditures totaling
20500000 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
205r00000
20500000
OVER
UNDER
4569500 15930500
4569500 15930500
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE 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 North Georgia college provided for expenditures totaling
1038200 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 Appropriation
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
1038200
575000
1038200
542668
32332
463200
495532
s 32332
244
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 the Resident Instruction Fund operations of Savannah State College provided for expendi
tures totaling 439320200 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
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
State Appropriation
Other Revenues Retained
238100000
201220200
S 439320200
238100000
218391148
456491148
00
17170948
17170948
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
346001600
93318600
439320200
345191680 123174585
468366265
11875117
8099 298559 20 85
290460 6 5
118751 7
The above comparison indicates that operating expense was overspent by 29855985 Actual funds available were
17170948 more than anticipated and actual expenditures were 29046065 more than approved budget provisions which
resulted in expenditures exceeding funds available by 11875117 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Savannah State College provided for expenditures totaling
55345300 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
55345300
55345300

ACTUAL
OVER
UNDER
7545000 47800300
7545000 47800300
00 00
The approved budget for the Student Aid Fund of Savannah State College included amounts usually shown in the Resident
Instruction Fund Loan Funds and Private Trust and Agency FundsHHiMHIMHHiMBH
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE 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 Savannah State College provided for expenditures totaling
5647500 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 56475 00 56475 00 00
00 635 35 635 35
56475 Q0 57110 35 635 35
56475 00 57077 41 602 41
32 94 32 94
The above comparison indicates that capital outlay was overspent by 60241 Actual funds available were 63535 more
than anticipated and actual expenditures were 60241 more than approved budget provisions which resulted in funds available
exceeding expenditures by 3294 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
Georgia246
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
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 543997800 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED
289900000
254097800
S 543997800
427921900
116075900
S 543997800
Excess of Funds Available over Expenditures
ACTUAL OVER UNDER
2899000 2503010 00 28 37967 00 72
5402010 28 37967 72
4274778 1126946 73 97 4440 33812 27 03
5401725 70 38252 30
284 5 284 58
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Valdosta State College provided for expenditures totaling
7960000 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
7960000
7960000

ACTUAL
OVER
UNDER
7596500 363500
7596500
00
363500
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
43388700 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
50000 00 50000 00 00
383887 00 333895 57 49991 4 3
433887 00 383895 57 49991 43
433887 00 383309 57 50577 4 3
586 00 s 586 00
IHH
i
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
247
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 876987800 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
574200000
302787800
S 8769r87800
678035400
198952400
S 876987800
ACTUAL OVER UNDER
5742000 2886634 00 33 141243 00 67
8628634 33 141243 67
6772115 1843568 52 49 8238 145955 48 51
8615684 01 154193 99
12950 32 12950 32
STUDENT AID FUND
The total approved budget for the Student Aid Fund of West Georgia College provided for expenditures totaling
16500000 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED 16500000 ACTUAL 10965500 10965500 00 OVER UNDER 5534500
16500000 5534500
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
7430000 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 Appropriation
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
7430000 74300 00 00
7430000 s 74035 264 20 80 264 264 80
80
248
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES T
ABRAHAM BALDWIN AGRICULTURAL 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 Abraham Baldwin Agricultural College pro
vided for expenditures totaling 238602300 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
1402000 984023 00 00 1402000 1132639 00 64 148616 00 64
2386023 00 2534639 64 148616 64
1813857 572166 00 00 1808011 725896 49 32 5845 153730 51 32
5 2386023 00 2533907 731 81 83 s 147884 731 81
RT
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 15373032 Actual funds available were
14861664 more than anticipated and actual expenditures were 14788481 more than approved budget provisions which
resulted in funds available exceeding expenditures by 73183 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Abraham Baldwin Agricultural College provided for expenditures
totaling 9619700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
9619700
9325277
OVER
UNDER
9325277 294423
00 S 00ONITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
249
JUNIOR COLLEGES continued
ABRAHAM BALDWIN AGRICULTURAL COLLEGE 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 Abraham Baldwin Agricultural College provided for expendi
tures totaling 18587600 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
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
4500000
14087600
S 18587600
18587600
ACTUAL
4500000
12354225
16854225
16853383
S 842
OVER
UNDER
00 1733375
1733375
1734217
s 842
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 provided for expendi
tures totaling 168543000 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
OVER
BUDGETED ACTUAL UNDER
s 1123000 00 1123000 00 0 0
562430 00 541722 22 20707 7a
1685430 00 1664722 22 20707 78
1262890 00 1273882 54 10992 54
422540 00 388305 39 34234 61
1685430 00 1662187 93 23242 07
2534 29 s 2534 29
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that personal services were overspent by 1099254 Actual funds available were
2070778 less than anticipated and actual expenditures were 2324207 less than approved budget provisions which resulted
in funds available exceeding expenditures by 253429
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany Junior College provided for expenditures totaling
7 374900 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
Operating Expense w
Excess of Funds Available over Expenditures
BUDGETED
7374900
7374900
OVER
UNDER
7222409 152491
7222409 152491
00 S 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
251
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE 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 Albany Junior College provided for expenditures totaling
7193400 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
49700 00 49700 00 00
22234 00 8899 00 13335 00
71934 00 58599 00 13335 00
71934 00 56199 77 15734 23
2399 23 s 2399 23
2 52 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE 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 Bainbridge Junior College provided for
expenditures totaling 20000000 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 li UNDER
20000000 S 20000000 00
6202300 6201632 668
13797700 13797700 00
20000000 19999332 668
668 s 668
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior college provided for expenditures totaling
206358800 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 Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
52000 00 52000 00 00
2011588 00 2018665 72 7077 72
2063588 00 2070665 72 7077 72
2063588 00 2070665 72 00 s 7077 72 0 0
The above comparison indicates that capital outlay was overspent by 707772 Actual funds available were 707772
more than anticipated and actual expenditures were 707772 more than approved budget provisions 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
GeorgiaBMMMMMMMIlMiMHM
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
253
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
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 155959200 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 874000 00 874000 00 00
685592 00 662119 83 23472 17
1559592 00 1536119 83 23472 17
s 1124535 00 1119145 10 5389 90
435057 00 414007 33 21049 bV
1559592 00 1533152 43 26439 57
2967 40 s 2967 40
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Brunswick Junior College provided for expenditures totaling
5298600 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
Operating Expense
Excess of Funds Available over Expenditures
5298600
ACTUAL
5298600
OVER
UNDER
5079527 219073
5079527
00 S
219073UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE 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 Brunswick Junior College provided for expenditures totaling
2365000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
BUDGETED ACTUAL UNDER
23650 00 2365000 00
s 00 40752 40752
23650 00 2314800 50200
23650 00 2355552 9448
9448 9448
FUNDS AVAILABLE
REVENUES
State Appropriation
EXPENDITURES
Operating Expense
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 40752
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
255
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
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
132430000
76846800
fi 209276800
153769500
55507300
S 2092r76800
ACTUAL
132430000
76327517
208757517
153727532
54758552
208486084
271433

1L
1L

OVER
UNDER
00
519283
519283
41968
748748
790716
271433
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Clayton Junior College provided f al
4150000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
4150000
4150000
s ACTUAL 3666950
s 3666950
00
lrJ
OVER
UNDER
483050

483050
M256
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE 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 Clayton junior College provided for expenditures totaling
2401300 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
20046 3967 00 00 2004600 365847 00 30853
24013 00 00 2370447 125001 30853 125001
24013 00 2495448 94148
24013 00 2345602 55698
149846 s 149846
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
257
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
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expendi
tures totaling 149664900 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
s 864800 00 864800 00 00
631849 00 614289 48 17559 52
1496649 00 1479089 48 17559 52
1169889 00 1104776 80 65112 20
326760 00 319868 06 6891 y4
1496649 00 1424644 86 72004 14
54444 62 54444 62
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Dalton Junior College provided for expenditures totaling
1600000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED 1600000 ACTUAL 2102500 2102500 00 OVER UNDER 502500
1600000 502500
00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 502500 Actual funds available were
502500 more than anticipated and actual expenditures were 502500 more than approved budget provisions Budget amend
ments 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
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE 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 Dalton Junior College provided for expenditures totaling
1100000 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 Appropriation
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1100000
1100000
1100000
1100000
00
OVER
UNDER
00
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
259
JUNIOR COLLEGES continued
EMANUEL COUNTY 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 Emanuel County Junior College provided for
expenditures totaling 20000000 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
20000000
7050200
12949800
20000000
ACTUAL
20000000
70461 129498 89 00
199959 89
40 11
OVER
UNDER
00
4011 00
4011
s 4011
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling OsfToO A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
s 207282700 192075909 S 15206791
S 207282700 S 192075909 U15206791
S 00 S 00260
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 totaling 125298000 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
BUDGETED ACTUAL OVER UNDER
777000 475980 00 00 777000 461277 00 22 14702 00 78
1252980 00 1238277 22 14702 78
877826 375154 00 00 856625 380262 67 12 21200 5108 33 12
1252980 00 1236887 79 16092 21
1389 43 s 1389 43
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 510812 Actual funds available were
1470278 less than anticipated and actual expenditures were 1609221 less than approved budget provisions which
resulted in funds available exceeding expenditures by 138943
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Floyd Junior College provided for expenditures totaling 630000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
630000
630000

ACTUAL
OVER
UNDER
437025 192975
437025 192975
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
261
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE 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 Floyd Junior College provided for expenditures totaling
9725500 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
12800 84455 00 00 1280000 790356 00 7655144
97255 00 00 2070356 7651605 7655144 7651605
97255 00 9721961 3539
97255 00 s 1755940 7966021 s 7969560
7966021
262
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior College provided for
expenditures totaling 132704000 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
856 000 00 856 000 00 00
1 471 327 040 040 00 00 460 1316 717 717 92 92 10 322 08
10 322 08
1 026 702 00 984 626 31 42 075 69
300 338 040 00 00 S 332 1317 992 618 900 05 36 44 32 654 0r
9 421
s 1 327 64
900 44
The above comparison indicates that operating expense was overspent by 3265405 Actual funds available were
1032208 less than anticipated and actual expenditures were 942164 less than approved budget provisions which resulted
in expenditures exceeding funds available by 90044
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gainesville Junior College provided for expenditures totaling
2362900 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
Operating Expense
Excess of Funds Available over Expenditures
2362900
2362900
OVER
UNDER
74689 1388211
974689 1388211
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
263
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE 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 Gainesville Junior College provided for expenditures totaling
8984700 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
60000 29847 00 00 6000000 2985275 5 00 575
89847 00 8985275 575
s 89847 00 s 8984816 459 s 116
459
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that capital outlay was overspent by 116 Actual funds available were 575 more than
anticipated and actual expenditures were 116 more than approved budget provisions which resulted m funds available
exceeding expenditures by 459 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 ot
Georgia264
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON 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 Gordon Junior College provided for expendi
tures totaling 64970000 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
475 000 00
174 700 00
649 700 00
451 660 00
198 040 00
649 700 00
47500000
19251813
66751813
OVER
UNDER
00
1781813
1781813
45106226
22147744
67253970
11
502157
59774 2343744
2283970
502157
The above comparison indicates that operating expense was overspent by 2343744 Actual funds available were
1781813 more than anticipated and actual expenditures were 2283970 more than approved budget provisions which
resulted in expenditures exceeding funds available by 502157 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gordon Junior College provided for expenditures totaling
3285000 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
Operating Expense
Excess of Funds Available over Expenditures
3285000
3255000
3255000 iz
00
OVER
UNDER
30000
30000
MUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA b
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE 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 Gordon Junior College provided for expenditures totaling
5370400 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
Capital Outlay
Excess of Funds Available over Expenditures
4985000 385400
s 5370400
5370400

4985000
1158503
6143503
OVER
UNDER
5297776
345727
00 773103
773103
72624
s 845727
266
UNITS 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 186357300 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
1197100 00 1197100 00 00
666473 00 639068 30 27404 70
1863573 00 1836168 30 27404 70
1469642 00 1469777 97 135 97
393931 00 366231 24 27699 7G
1863573 00 1836009 21 27563 79
159 09 159 09
Excess of Funds Available over Expenditures
The above comparison indicates that personal services were overspent by 13597 Actual funds available were
2740470 less than anticipated and actual expenditures were 2756379 less than approved budget provisions which
resulted in funds available exceeding expenditures by 15909
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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Kennesaw Junior College provided for expenditures totaling
3840000 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
3840000
OVER
UNDER
3208974 631026
3840000
3208974
00
631026
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
267
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE 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 Kennesaw Junior College provided for expenditures totaling
6620700 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 Appropriation
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1650000 4970700
6620700
00
66r20700
6620700
OVER
UNDER
1650000 00
225944 4744756
1875944 4744756
4739438
6615382
4739438
5318
2784126 3836574
3831256 S 38r31256268
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 161236200 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
1070300 00 1070300 00 00
542062 00 550619 18 8557 18
1612362 00 1620919 18 8557 18
1187084 00 1119392 30 67691 70
425278 00 430801 54 5523 54
1612362 00 1550193 84 62168 16
70725 34 70725 14
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 552 354 Actual funds available were
855718 more than anticipated and actual expenditures were 6216816 less than approved budget provisions which resulted
in funds available exceeding expenditures by 7072534 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
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Macon Junior College provided for expenditures totaling
2859000 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
Operating Expense
Excess of Funds Available over Expenditures
BUDGETED
2859000
2777500
2859000 2777500
00
OVER
UNDER
81500
81500
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE 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 the Macon Junior College provided for expenditures totaling
17526300 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 Surplus
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
826896
16699404
ACTUAL
1932080

OVER
UNDER
2758976
17526300
17526300
166994 04
147673 24
1600 00
146073 4
0 0
27 589 76
173 663 00
s 146 073 24
270
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 EXPENEITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 236472000 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
BUDGETED
OVER
UNDER
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
The above comparison indicates that personal services were overspent by 933638 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 and to budget
expenditures correctly 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Middle Georgia College provided for expenditures totaling
3000000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
1 529000 00 1 529000 00 00
835720 00 674795 67 160924 33
2 364720 00 2 203795 67 160924 33
00 00 2 2088 205884 34 01 2088 158835 34
2 364720 99
1 581726 00 1 591062 38 9336 38
782994 00 613454 94 169539 06
2 364720 00 2 204517 32 160202 68
1366 69 1366 69
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expense
Excess of Funds Available over Expenditures
3000000
3000000

OVER
UNDER
2286232 713768
2286232 J
00
71376E
stQQUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
271
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE 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 Middle Georgia College provided for expenditures totaling
80000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
183
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 40000 143800 00 00
S 183 R00 00
183 800 00

OVER
UNDER
4000000
10140077
141 400 77
139 847 77
1 ssa 00
00 4239923
4239923
4395223
S 155300
27 2 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operatiors of South Georgia College provided for expendi
tures totaling 165782100 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
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
1017000 00 1017000 00 00
640821 00 641667 36 846 36
1657821 00 1658667 36 846 36
1260657 00 1229487 50 31169 50
397164 00 420659 18 23495 18
1657821 00 1650146 8520 68 68 7674 8520 32
68
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 2349518 Actual funds available were
84636 more than anticipated and actual expenditures were 767432 less than approved budget provisions which resulted
in funds available exceeding expenditures by 852068 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
STUDENT AID FUND
The total approved budget for the Student Aid Fund of South Georgia College provided for expenditures totaling
16500000 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
Operating Expense m
Excess of Funds Available over Expenditures
OVER
UNDER
16500000 15319591 1180409
16500000 15319591
S 00
1180409
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE continued
COMPARISON OF APPROVED BTTDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
866500
94000
366500
94052
9r60500
960500
960552
960500
s 52
00
52
52
00
52b
ro
274
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for
expenditures totaling 106438600 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 avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
State Appropriation
Other RevenuesRetained
EXPENDITURES
Personal Services
Operating Expense
OVER
BUDGETED ACTUAL UNDER
437000 00 437000 00 00
627386 00 664030 00 3664400
l064r386 00 1101030 00 3664400
598307 00 569576 62 2873038
466079 00 531453 38 6537438
1064386 00 1101030 00 00 3664400
00
Excess of Funds Available over Expenditures
The above comparison indicates that operating expense was overspent by 6537438 Actual funds available were
3664400 more than anticipated and actual expenditures were 3664400 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
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Skidaway Institute of Oceanography provided for expendi
tures totaling 131179200 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
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
186700 467690 00 00 186700 612000 00 00 144310 00 00
654390 00 798700 00 144310 00
65740200
131179200
131179200
65740177
145610177
11
66045959
79564218
23
144 309 77
651 332 4
795 642 18
The above excess of funds available over expenditures reflects actual Federal funds accrued but unearned as of
June 30 1973 Since these funds were budgeted as current revenue by Skidaway Institute of Oceanography thev have been
shown accordingly as revenue for the period under reviewffc