Report of the State Auditor of Georgia, year ended June 30, 1974

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1974
State Auditor
UNIVERSITY OF GEORGIA
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IREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1974
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State AuditorlliLUUiiLUJlilllLLUIttimillUUMIIUUU
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 1974
Section I of this volume reports the financial operations
of the State governmental units and Section II thereof reports
the financial operations of the units of the University System
of Georgia The supplemental volumes list the personnel of
these units with the amount paid to each in the year for ser
vices and for travel expense
General comments in both sections of this volume relate
to the units collectively and audit findings relate to the
individual units as shown in the audit report for each unit
The undersigned State Auditor continues the policy of
requiring a firm of Georgia Certified Accountants to audit
any accounts that the State Auditor is required by law to
administer or to have any part in the administration of such
as the Department of Audits funds and all the funds of the
various boards and authorities on which the State Auditor by
law is required to serve as a board member
Unit reports of all State agencies and units of the
University System of Georgia with fuller detail and analysis
are on file in this office and are open to public inspection
Respectfully
State Auditor
Atlanta Georgia
December 31 1974Vll
TABLE OF CONTENTS
SECTION I
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
STATISTICS
State Revenue Receipts
Distribution of Revenue Receipts by Purpose
Distribution of Revenue Receipts by Object
CONSOLIDATED BALANCE SHEET
All State Agencies Excluding Units of the University System
FUNDS AVAILABLE AND EXPENDITURES
All State Agencies Excluding Units of the University System
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
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 State Funds
Analysis of Appropriation Allotments Federal Revenue Sharing Funds
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
Page
5
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31
35
38
39
46
50
51
52
53
55
57
58
62
64
69
81
85
88
95
99
103
106
112
116
120
130
134
135
135
136
136
137
137
138
138
139
139
140
140 viii
TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
Paqe
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS continued
Education continued
Higher Education Facilities Commission Georgia 141
Public School Employees Retirement System Expense Fund 141
Regents of the University System of Georgia 142
Scholarship Commission Georgia State 143
Teachers Retirement System Expense Fund 143
Employees Retirement System Administrative Expense Fund 144
Financing and Investment commission Georgia State 144
General Assembly of Georgia 145
Governor Office of the
Governors Office 145
Governors Emergency Fund 145
Planning and Budget Office of 146
Grants AdValorem Tax Relief 146
Grants State Aid
To Counties 147
To Municipalities 147
Human Resources Department of 148
Judicial System
Supreme Court 149
Court of Appeals 149
Superior Courts 150
Administrative Office of the Courts 150
Court Reports 151
Judicial Qualifications Commission 151
Labor Department of 152
Law Department of 153
Literature Commission State 154
Offender Rehabilitation Department of 154
Personnel Board State Merit System of Personnel Administration 156
Public Safety Department of
Regular 156
Highway Safety Office of 157
Public Service Commission 157
Revenue Department of 158
Secretary of State 158
Transportation Department of 159
Veterans Service State Department of 159
Warm Springs Memorial Commission Franklin D Roosevelt 160
Workmens Compensation State Board of 160
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS 165
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 176
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA 180
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund 186
Other Organized Activities 188
Restricted Funds 191
Auxiliary Enterprises 192
Loan Funds 194
Endowment Funds 195
Unexpended Plant Fund 196
Expended Plant Fund 198
Private Trust and Agency Funds 200
ANALYSIS OF CHANGES IN SURPLUS BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund 202
Other Organized Activities 203
Unexpended Plant Fund 204
ANALYSIS OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Restricted Funds 208
Auxiliary Enterprises 210
Loan Funds 212
Endowment Funds 214
Expended Plant Fund 216
Private Trust and Agency Funds 218
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
Atlanta 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
220
222
224
226
228
232
235
237
240
244
246
248
250
252
254
256
258
260
262
264
266
268
270
273
274
276
278
280
282
284
286
288
290
292
294
296
298
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 1974
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1974
FINANCIAL CONDITION
The consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 103 shows there was a Budget Fund surplus of 1469517076 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 50 shows there was a surplus in the Department
of Administrative Services Fiscal Division of 10098517691
The total surplus of all State spending units excluding units of the University System in the amount of 1469517076
together with surplus of 10098517691 in the Department of Administrative Services Fiscal Division made a total surplus
of 11568034767 at June 30 1974
Of the total surplus of all State spending units of 1469517076 the surplus of the Revenue Sharing Fund was
8710330 This surplus upon the return of funds to the Department of Administrative Services Fiscal Division can be
reappropriated in the next fiscal period according to the regulations of the Office of Revenue Sharing
A Consolidated Balance Sheet of all funds is presented on page 31 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 236822945683 for the fiscal
year ended June 30 1974 A summary of state revenue receipts for the past two fiscal years is as follows
1974
152518858673
73055989407
67716303
3589573
204115830
2854169494
122551479
7995954924
1973
136763974915
72146925510
134152018
5393951
203506662
1425597827
99514310
7151323454
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
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
236822945683 2179303r88647
1974
1973
236822945683 217930388647
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
16623160669
19082172601
Total Funds Available
35705333270
82406736
809420970
15500000
18061707350
11259135079
29320842429
92536798
995802092
20803500
27343560fi659 248175299870GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
OTHER
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
Department of Administrative Services
Fiscal Division
Funding and Custody Accounts
1974
36957742952
24391753896
32434957491
9304101712
137428364861
1973
31989071369
19394938967
23653713393
9120427880
127383538773
240516920912 211541690382
20493200629
12425485118
32918685747
17551436887
19082172601
36633609488
S 273435606659 S 248175299870
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 Expenses Capital Outlay or Authority Lease Rentals
A schedule of Other expenditures by spending units showing the project or activity is presented on pages 130132 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 7273 of this report
This schedule shows that Authority bonds outstanding at June 30 1974 amounted to 105015200000
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 134160 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
In the period under review the Department of Administrative Services did not maintain adequate records with regard
to the budget line item Telephone Billings This resulted in this budget line item being overexpended in the amount of
12140164
The Department of Administrative Services maintains an inventory on all equipment but the records have not been
updated since May 1973 The Commissioner upon being notified of this deficiency has taken action to update all inventory
records
During the course of this audit the Department of Administrative Services discovered shortage of paper in the
Printing Division An investigation by the Georgia Bureau of Investigation revealed that supplies and materials valued at
172606 had been stolen during a period prior to June 30 1974 This amount is reflected as an account receivable on the
Balance Sheet in the unit report and was collected in full subsequent to June 30 1974GENERAL COMMENTS y
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF
There was no change in the 307338 due from former employee Lawrence z Zachary brought forward from the fiscal year
ended June 30 1959
After the close of the fiscal year ended June 30 1974 the Department of Agriculture personnel discovered that in
some instances differences existed in original and duplicate receipts issued by Farmers Markets for space rentals These
differences are being investigated and the results of this investigation will be reported at a later date
BANKING AND FINANCE DEPARTMENT OF
in the year ended June 30 1973 a payment of 500 was made for parking a personally owned vehicle A refund of
500 was secured in the year under review
COMMUNITY DEVELOPMENT DEPARTMENT OF
The audit report for the year ended June 30 1973 showed 1000 due from Mr Robert Rotan for improper moving expenses
paid to him in fiscal year 1971 Mr Rotan refunded the 1000 in the year under review
in the year under review an overpayment of 5000 was made to the American Society for Public Administration for dues
A refund from the American Society for Public Administration was obtained and deposited in the bank on October 7 1974
COMPTROLLER GENERAL
Audit Findings as shown on page 5 of the audit report of the Comptroller General for the year ended June 30 1973 are
quoted in part as follows
in the year under review the 594200 was deposited to the State Revenue collections Fund and then transferred to the
Department of Administrative Services Fiscal Division
in the year ended June 30 1973 duplicate payments totaling 2493 were made for book purchases In the year under
review refund of 2493 was secured and deposited to the Budget Fund
The audit report of the Comptroller General for the year ended June 30 1973 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
Departments and Institutions The audit report also stated that the general ledger as presentedto 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 In the year under review the records still did not reflect the true financial
condition of the Comptroller General The general ledger as presented to the auditors was not in balance and the accounts
receivable and the accounts payable were not accurately reflected Receipts and payments of the Private Trust and Agency
Funds were not recorded as required by the State Auditor in the Accounting Procedures and Instructions Manual for State
Departments and Institutions Proper accounting procedures should be initiated immediately to insure accurate accounting
records
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
PRIOR YEARS FINDING
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 fiscal year ended June 30 1973 A balance of 1576174 remained as of June 30 1974
8
GENERAL COMMENTS
ADDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
GAME AND FISH DIVISION
An examination of the Coastal Fisheries Unit License Division of the Department of Natural Resources revealed a cash
shortage of 415700 This examination revealed that no employee was specifically designated as being responsible for
maintaining records at the Coastal Fisheries Unit and that there was a complete lack of internal accounting control at the
Coastal Fisheries Unit A report of this examination was turned over to the commissioner of Natural Resources and the
Attorney General A claim has been filed with the bonding company by the Department of Natural Resources for the amount
shown above
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 number of errors were made and upon receipt by the Department the returned licenses were not being filed
systematically by agent which reduced the reliability of the agent account balances A Cash Management Section has been
established to correct these deficiencies in accounting procedures and internal control
Sales of licenses were not recorded by seasons which made it impossible to reconcile the total number of licenses sold
to the amount of revenue collected A new computerized system for hunting and fishing licenses will be implemented on
November 30 1974 that should give the information required to reconcile licenses sold to revenue collected by seasons
PARKS DIVISION
The subsidiary accounting records for parks receipts and disbursements were not in agreement with the general ledger
There were numerous errors in reconciling the bank accounts and the handling of refunds Attention should be given to
strengthing the controls of these records so that deposits will agree with receipts and also with the cash journal
EDUCATION
EDUCATION DEPARTMENT OF
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 1974 a total of 16864462 remained unpaid by various school systems A list of the school systems that have
not made refunds is on file in the Department of Audits
SCHOLARSHIP COMMISSION GEORGIA STATE
In the review of the scholarship accounts the examiners noted that in some instances recipients did not receive credit
for repayment by services as the credit was earned therefore the principal balances shown in Schedule 3 of the unit
report are overstated to the extent that credits were earned but not posted to the individual accounts It is recommended
that all books and records be updated as notification of earned credits are received from the various employers of
recipients
HUMAN RESOURCES DEPARTMENT OF
SCOPE OF EXAMINATION
Our examination was made in accordance with generally accepted standards of auditing and in accordance with these
standards included a review of the accounting systems procedures and systems of control and also included tests to deter
mine thedegree of reliance that adequate methods existed to safeguard the assets of the Department and that accounting data
was accurate and reliable Our examination also included tests to determine if the Department was in compliance with State
laws and regulations governing the DepartmentGENERAL COMMENTS 9
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
ACCOUNTING SYSTEM
The system used by the Department of Human Resources provides for the majority of payroll and operating expenses to be
paid out of State funds The expenditures are then redistributed to over 500 fund codes which are combinations of organi
zational units and fund sources This method does not provide ledger control over transactions through individual bank
accounts The system also provides for posting each transaction three times twice to balance sheet accounts and once to
revenue or expenditure accounts These procedures are not in accordance with the accounting procedures and instructions
issued in January 1968 under Sections 401805 and 401813 of the State Code of Georgia
Data processing tabulations extracted for audit purposes contained such extensive incomplete data that statistical
sampling routines could not be employed with the necessary degree of reliance The detailed examination of each individual
transaction was prohibitive from a time standpoint
Reviews of systems of internal controls revealed that generally accepted methods are not present particularly in the
areas of Public Assistance Benefits payments Medicaid Benefits payments and in receipts and disbursements of Child Support
Recovery Program
The Department does not maintain adequate control over the use of data processing Minimum acceptable controls should
be instituted over input documents processing instructions and output reconciliations The Department of Human Resources
should maintain all inventories of blank checks and check signing devices Logs should be kept accounting for use of these
items signed by officials authorizing and supervising their use
CASH
A comparison of the cash accounts as shown by the records submitted for examination with balances reconciled with
statements received from banks is as follows
BUDGET FUNDS CASH ACCOUNTS
Bill Bank Account
Payroll Bank Account
Vocational Rehabilitation Case
Services Bank Account
Public Assistance Bank Account
Medicaid Bank Account
Factory for the Blind Payroll
Bank Account
Cash on Hand
Vital Records Bank Account
Rehabilitation Residence Bank Accounts
Albany
Atlanta
AtlantaGeorgia Mental Health
Institute
Augusta
Columbus
Macon
Savannah
Vocational Rehabilitation Training
Centers Bank Accounts
Atlanta Employment Evaluation
Service Center
John F Kennedy Atlanta
M S McDonald Rome
Cave Springs
Warm Springs
Thomasville Georgia
Milledgeville
Non Centralized Petty Cash Funds
Detail Schedule 1 Unit Report
STATE REVENUE COLLECTION FUND
Vital Records Bank Account
OVER
PER RECORDS PER AUDIT UNDER
1097708343 io 56215143 41493200
49248016 13029685 36218331
3284744 3314244 29500
14048135 4047143 10000992
37165154 36779227 385927
1485839 1485839 00
60889623 60889623 00
1537268 00 1537268
91552 91552 00
398516 398516 00
13400 13400 00
133123 133123 00
111695 111695 00
141253 141253 00
12917 12917 00
13684562
30442500

9599321
73994
126192
1231
141986
833086
924918
29942500
C 885020046 894123698
4085241
73994
126192
1231
141986
833086
924918
500000
9103652
3900399
3900399
10
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
CASH continued
PRIVATE TRUST AND AGENCY FUNDS
Detail Schedule 1 Unit Report
Total Cash Balance
PER RECORDS
00
PER AUDIT
282980125
885020046 S 607243174
The additional 277776872 reflected in the audit consisted of the following
Training Center balances not recorded in
Budget Funds
Revenue Collection Fund balances incorrectly
included in Budget Funds
Private Trust and Agency Fund balances
incorrectly included in Budget Funds
Revenue Collections Fund operation not
recorded
Private Trust and Agency Funds operations
not recorded
Factory for the Blind set up as separate
operation on June 30 1974
Net posting errors

IzL
OVER
UNDER
282980125
277776872
2101407
1537268
9002690
3900399
282980125
500000
165101
277776872
A statement of the cash receipts and disbursements of the Training Centers is shown in the unit report These acti
vities are a part of the Departments operations and should have been recorded in the Budget Funds All Budget Funds
activities should be recorded in conformity with State laws rules and regulations Plans have been made to record these
funds in the current year
The balance of the Revenue Collections bank account was incorrectly recorded in the Budget Funds Provisions should be
made to record all transactions relating to Revenue Collections separate and apart from the Budget Funds
Exhibit E in unit report is a statement of the cash receipts and disbursements of Private Trust and Agency Funds
None of the receipts of 4160119336 were recorded on ledgers of the Department although payroll deductions wsre recorded
in payroll journals Compliance with State accounting procedures and instructions can be accomplished by posting journal
totals to ledgers Although the Department followed an established procedure of not recording nonbudget funds on the
general records the failure to record the receipts of 489823648 in patient benefit funds canteen funds entertainment
funds commissary funds patients deposits etc did not provide the Board information on operations for which they are
responsible Special attention should be directed to proper methods of accountability including adequate policies and pro
cedures instruction and supervision of all personnel receiving and disbursing any monies recording operations on general
records and reporting to the Board Care should be exercised to assure that the Budget Funds are reimbursed for any costs
incurred in administering the nonbudgeted activities
The Public Assistance bank account was not reconciled for any month after July 31 1973 and had not been reconciled
for any month in the current year The Department of Audits in cooperation with the Accounting Unit of the Department did
complete the reconciliations through September 30 1974 and the necessary correcting entries have been provided to adjust
the books Even though statements received from banks were reconciled for the other accounts corrections were not made
to the records in a timely manner with the result that the balance of each active account was reflected incorrectly by
the records of the Department Necessary administrative review and correction of posting errors have not been performed
on a timely basis
Although instances of actual theft or embezzlement were not disclosed during the audit we are unable to state that
losses could not have occurred The inadequacy of control systems and confusion of records create a situation where theft
or embezzlement is easily possible and would not be readily detectedGENERAL COMMENTS
11
AUU1T FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
ACCOUNTS RECEIVABLE
The Department of Human Resources showed a balance due from the Department of Administrative Services Fiscal Division
of 9132598 more than the records of the Department of Administrative Services Fiscal Division Even though allotments
were made in prior years payment was not made of the 9132598 The funds remained undrawn and lapsed by the office of
Planning and Budget Records of the Department of Human Resources should be adjusted to conform to the records of the
Department of Administrative Services Fiscal Division
The Department of Human Resources does not record revenue earned on each grant program on a monthly basis Instead
present procedures provide for charging the majority of expenditures against State funds with offline clerical procedures
to prorate costs against the various activities Cash receipts during the year are recorded as revenue At the end of the
year any costs in excess of cash revenues are entered as accounts receivable and revenues in excess of allocated costs are
shown as reserves The procedures used were designed primarily to satisfy Federal requirements Methods should be employed
in accordance with State requirements as shown in the Accounting Procedures and Instructions Manual for State Departments
Variations to satisfy Federal guidelines should be coordinated with State standards
Errors and adjustments can occur under these procedures which result in the need for subsequent changes between funds
andor activities On November 5 1974 the Department of Audits was provided a list of possible reductions in Federal
funds amounting to 53732632 These items were not discovered until after the audit had been completed therefore a
reserve has been provided until determination of costs is completed
The receivables of 3243756143 from Federal grants and the reserves of 630185701 may be more or less than the
actual funds available to the Department of Human Resources Each amount is subject to final approval by the various
Federal agencies
INVENTORIES
The general records of the Department do not reflect inventories although various units maintain inventory records for
supplies and equipment Subsequent to the current fiscal audit examination of all inventories will be conducted with
findings and recommendations to be reported at a later date
VOUCHERS PAYABLE
The Departmenfs records showed a balance of 4146673628 as accounts payable at June 30 1974 consisting of
3898240650 incurred in fiscal year 1974 and 248432978 incurred prior to July 1 1973
Requests have been made for a list of payables still outstanding at October 31 1974 Supporting documentation will be
examined and any funds not needed to liquidate existing balances will be transferred to surplus The Department of Human
Resources enters all cash payments to expenditure objects rather than as liquidation of accounts payable This practice is
not in accordance with accounting procedures prescribed for use of all State agencies
As previously stated the reserves of 630185701 for Federal funds are subject to approval of the various agencies
if they are to be available to fund expenditures in subsequent periods
In the reserves of State funds amounts of 49683078 81697700 and 286764578 represent actual or contingent
cost of State appropriations necessary to pay Federal audit exceptions Letters from the Department of Health Education
and Welfare are included in the Appendix of unit report which explain the basis of the first two amounts Final liability
has not been determined on the amount of 286764578 which is related to Medicaid Benefit payments in excess of Federal
program guidelines
12
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
BUDGET COMPARISONS AND EXPENDITURES BY ACTIVITY
In Section II of unit report schedules are presented which compare actual funds available and expenditures with bud
gets approved by the Office of Planning and Budget Also presented are schedules of expenditures by activity and fund
source
In the following activities expenditures exceeded budget approvals by major object category

Southwestern State Hospital Operating Expenses
Central State Hospital Operating Expenses
Gracewood State School and Hospital Operating Expenses
Physical Health Program Direction and Support Operating Expenses
Health Improvement Operating Expenses
Northwest Georgia Regional Hospital Capital Outlay
Physical Health Local Services Operating Expenses
Child Welfare Operating Expenses
Vocational Rehabilitation Program Direction and Support Capital Outlay
Vocational Rehabilitation Program Direction and Support Benefits
Vocational Rehabilitation Field Services Benefits
Benefit Payments Personal Services
In the following activities expenditures exceeded funds available during the period
Community Living Mental Health
Program Direction Mental Health
Georgia Mental Health Institute
Environmental Health
Dental Health
Child Welfare
Special Services Vocational Rehabilitation
Field Services Vocational Rehabilitation
1088696
3849469
2563807
865676
2938516
2500
373063
998747
886086
130173567
9310985
7543860
160594972
5047153
1003489
345436
1663921
23718
24826744
1783550
10038595
44732606
The total expenditures of the Department of Human Resources of 68345445627 did not exceed the funds available of
69577833376 or the total approved budget of 72992162900 Present procedures used by the Department do not provide
timely information to unit managers which would be desirable in the management of their programs
The schedules of expenditures by activity and fund source in unit report were prepared from postings by the Department
to various budget units These schedules are presented for information purposes only and are not intended to show that
the distribution of expenditures has been verified by the auditors
On the schedule in unit report for General Administration and Support an expenditure of State funds for Area Network
Administration was 82868525 An appropriation amendment passed by the General Assembly expressed legislative intent
not to provide approval of these expenditures
In addition to the audit report the Department of Audits has made a number of operational audits concerning programs
activities and institutions under control of the Department of Human Resources As these reports contain information
relating to financial operations they should be read in conjunction with audit report
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the period under review the Department of Human Resources received 1062087700 as specific provisios in the
general appropriation under operations and construction for the following purposesGENERAL COMMENTS
13

AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL APPROPRIATIONS SPECIFIC PROVISOS continued
OPERATIONS
Renovations of the Day Care Center for the
mentally retarded at Tate Georgia
Medicaid coverage of SSI recipients whose income
is 42000 per month or less per SSI
regulations option
To provide medical coverage for nonAFDC
children
Licensing and monitoring of the Day Care Centers
for the mentally retarded
To purchase equipment for the Day Care Centers
for the mentally retarded
To match Title IVA Funds to continue Atlanta
Association for Retarded Childrens Project
Rescue Outreach Advocacy Program
To continue the Cancer Registry
For the Hemophilia Program
For payment to the Maconfiibb County Hospital
Authority upon approval by the Federal
Government of the application for funding
of a new Medical College for the training of
medical doctors and other allied medical
personnel under the provisions of Public
Law 92157
For improving the playground for the childrens
unit at the Georgia Mental Health Institute
For the purchase of emergency equipment at
Georgia Mental Health Institute
Provided that of the total funds contemplated
in this Section 65000000 is designated
and committed for the Sheltered Workshops
for the mentally retarded
CONSTRUCTION
For a Regional Youth Development Center at
Eastman Georgia
For a Sheltered Workshop in Chatham County
For a Sheltered Workshop in Clayton County
For Capital Outlay at the Warm Springs
facility
To renovate eight bathrooms in the Bostick
Building at Central State Hospital
For elevator renovations at Central State
Hospital
For the purpose of making general improvements
in the Allen Building at Central State
Hospital through the issuance of not to exceed
2225000 in principal amount of General
Obligation Debt
For repairing the roof on the laundry at
Central State Hospital
To construct a Regional Youth Development
Center at Blakely Georgia
AMOUNT
BUDGETED
1000000
28000000
1250000
9866600
144000000
AMOUNT
EXPENDED
001
20000000
24600000
21445759
629237
10781039
138467812
3000000 2500002
3446100 3446100
10000000 9906927
500000000 003
1500000 002
1900000 1703613
65000000 125359400
25250 00 00
400000 00 00
250000 00 00
100000 00 9514236
240000 00 23975000
200000 00 20000000
004
24600000
55500000 55515000
14
GENERAL COMMENTS
ADDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL APPROPRIATIONS SPECIFIC PROVISOS continued
CONSTRUCTION continued
For the purpose of financing the construction and
equipping of 1 a new 75bed multigeographic
facility at Southwestern State Hospital
Thomasville 2 a school for Special
Education at Central State Hospital and
3 a new 60bed Medical Hospital at Gracewood
State School and Hospital through the issuance
of not to exceed 6025000 in principal
amount of General Obligation Debt or through
the issuance of not to exceed 6025000 in
principal amount of bonds by the Georgia Building
Authority Hospital Should the Georgia State
Financing and Investment Commission elect to
issue General Obligation Debt to finance said
undertaking said amount will be appropriated
to the State of Georgia General Obligation Debt
Sinking Fund Should said Commission determine
that said undertaking be financed through the
issuance of bonds by the Georgia Building
Authority Hospital said amount shall be
appropriated to the Department of Human Resources
and used for the purpose of paying lease rentals
From the above appropriated amount for State of
Georgia General Obligation Debt Sinking Fund
19000000 is specifically appropriated for
the purpose of financing the acquisition of an
office in the City of Savannah Georgia known
as the Sears Building through the issuance of
not to exceed 228000000 in principal amount
of General Obligation Debt
AMOUNT
BUDGETED
AMOUNT
EXPENDED
52500000
004
19000000
004
S1062087700 S 445594123
1 This center is privately owned and it was determined to be beyond the scope of the Departments authority to
make renovations to private property
2 The sums of 2750000 for Project Rescue Outreach Advocacy Program and 1500000 for playground improvements at
Georgia Mental Health Institute have been budgeted for expenditures during the fiscal year ending June 30 1975
3 Funds were lapsed by the Office of Planning and Budget in June 1974
4 Appropriations covering expenditures to be financed through the issuance of General Obligation Bonds have been
reserved for expenditures in the subsequent fiscal year
FEES PAID TO FULL TIME STATE EMPLOYEES
The audit report of the Department of Offender Rehabilitation for the year ended June 30 1974 contained payments to
full time employees of the Department of Human Resources as follows

Bosch
Craig
Stincer
Miguel A
James B
E F
60000
280000
320000
660000
Comments and Attorney Generals Opinions on the practice of full time State employees receiving payment for services
from State agencies other than their full time employer are shown in the audit report of the Department of Offender
Rehabilitation
Included in the expenditures of the Department of Human Resources are payments to individuals who were employed full
time by other State institutions A list of employees receiving such payments during the fiscal year ended June 30 1974
was as follows
GENERAL COMMENTS
AUDIT FINDINGS
HUMAN RESOURCES DEPARTMENT OF continued
FEES PAID TO FULL TIME STATE EMPLOYEES continued
MEDICAL COLLEGE OF GEORGIA
15
Abele
Aseron
Dyken
Green
Hall
Hartlage
Hughes
McCranie
Pool
Rivers
Robertson
Welter
Williams
Brown
Pittman
Jr
Donald C
Cirito A
Paul R
Joseph B
W Knowlton
Patricia
John L
Martha L
Winford H Jr
Cullen B
Alex F III
Dave A
David A
Mark
130000
165000
150000
120000
295000
180000
264000
235000
95000
513500
245000
262500
54500
127500
Dorothy E
GEORGIA COLLEGE MILLEDGEVILLE
GEORGIA SOUTHERN COLLEGE
2837000
21000
462320
Anders M V
At various times agencies of State government may find it advantageous to secure services of employees of other State
i units Contracts between the two agencies with plans of compensation of full time employees in accordance with requisite
authority for such plans would avoid possible conflicts with statutory provisions or regulations
CHILD SUPPORT RECOVERY ACT
The Child Support Recovery Act was approved on March 28 1974 Section 16 of that Act is as follows
Payment of support pursuant to an administrative order shall be made to the Department of Human Resources
Child support ordered by a court pursuant to a final divorce decree or an order in a proceeding for nonsupport
shall be paid by the clerk or the probation officer to the Department upon a showing that the child is a
recipient of public assistance Any payments so made shall be deposited by the Department to the qeneral fund of
the State
The payments of support received by the Department include recoveries of Federal funds and funds for additional depen
dent support as well as the recovery of State appropriated funds used to pay benefits Section 16 cited above does not
make a distinction between these types of monies included in the payments
None of the payments have been deposited to the general fund of the State The Federal portion has been used in the
I Public Assistance Program The additional dependent support portion with the exception of 9002690 on hand
June 30 1974 has been paid to the respective guardians of the dependents for which the support was paid The State
portion was on hand to be remitted to the general fund of the State
The Child Support Recovery Act provides authority to deposit payments received into the general fund of the State
only Any other payments should be discontinued until the Act is amended by the General Assembly or until legal proceedings
might define more fully the duties and authority of the Department relative to payments collected
GEORGIA MENTAL HEALTH INSTITUTE
During the financial audit our Operational Audit Unit examined the basis of an agreement between MetroEast Health
District and the Georgia Mental Health Institute A copy of the agreement and the memorandum from the Operational Audit
Unit are included in the Appendix of unit report
Also in the Appendix of unit report is a copy of a memorandum to the Director of Mental Health from the Superintendent
of the Georgia Mental Health Institute
There is no question that the Department of Human Resources has the duty and authority to develop programs to meet the
mental health needs of the citizens of the state however the budget for Georgia Mental Health Institute carried personnel
who were assigned to county programs and rendered services in local units The 42 reduction from 1973 to 1974 in patient16
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GEORGIA MENTAL HEALTH INSTITUTE continued
fees collected by Georgia Mental Health Institute has resulted from the change in service delivery While the counties are
empowered to establish and accept fees for services any fees resulting from services provided by personnel of the
Department of Human Resources should be repaid to the general fund of the State
The activities of the Area 7 Network Directors Office in administering budgeting and expending the funds provided by
the GwinnettRockdale County Boards of Health and program grants were responsibilities of the counties even though the
Area Network Directors Office is recorded as a part of the Administration and Support Division of the Department of Human
Resources
GENERAL
The reduction in accounting personnel in 1972 and the failure to provide methods to assure the efficient and effective
control of financial transactions have resulted in incomplete records presented for examination The lack of sufficient
technically qualified supervisory personnel does not allow for adequate administrative review and correction of data in a
timely manner
Procedures for encumbrance and payment of payrolls and normal operating expenses appear to be adequate However due
to the lack of completeness of records presented for examination and the lack of internal controls as cited in the preceding
findings we qualify our opinion as to the fairness with which the accompanying financial statements present the financial
position at June 30 1974 and the results of operations for the year then ended in conformity with accounting principles
applicable to units of the State Government
JUDICIAL SYSTEM
SUPREME COURT
In the audit report for the year ended June 30 1973 comments were made relevant to travel vouchers not supported by
proper receipts This situation was not corrected in the year under review In the future all travel vouchers should be
supported by proper receipts
ADMINISTRATIVE OFFICE OF THE COURTS
The records presented for examination did not accurately reflect the financial transactions that occurred iri the
Administrative Office of the Courts during the period under review A number of recommendations have been made to the
Assistant Director of the Administrative Office of the Courts concerning improvement of the records and these recommen
dations should be initiated immediately
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
JUDICIAL QUALIFICATIONS COMMISSION
During the period under review it was noted that no member or employee of the Judicial Qualifications Commission was
bonded Although there is no State law which requires bonding for a specific amount it would be good business practice
if the Administrator of the Judicial Qualifications Commission funds were bonded for a reasonable amount
LABOR DEPARTMENT OF
In the year under review it was noted that controls on contracts were not adequate Under the present system pay
ments could be made after the expiration date on a contract It is recommended that a review of existing contracts be made
on a periodic basis which would prevent this from occurring

GENERAL COMMENTS
17
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF
In executive session on June 12 1972 the Board of Corrections set the salary of the Commissioner of Offender
Rehabilitation Director of Corrections at 3250000 per year Mr Ellis C MacDougall who at this time was
Commissioner of Offender Rehabilitation was paid at the above mentioned rate for the fiscal year ended June 30 1973 It
was discovered at a later date that the Board of Corrections did not have the power to set the salary of the Comissioner
of Offender Rehabilitation House Bill No 566 of the 1966 Session of the General Assembly set the salary at 2060000
per annum and a subsistence allowance of 200000 per annum making total compensation of 2260000 Mr MacDougall
drew 3250008 in salary for the fiscal year ended June 30 1973 therefore Mr MacDougall was overpaid in the amount of
990008 The Attorney General has notified the State Auditor that suit has been filed in court to seek recovery of the
above mentioned overpayment
In the fiscal year ended June 30 1974 the Department of Offender Rehabilitation made payments of 2642720 as per
diem and fees to employees of Central State Hospital at Milledgeville and the Medical College of Georgia at Augusta
Opinion of the Attorney General No 7149 dated March 11 1971 is quoted in part as follows
a full time employee of the State would violate the Honesty in Government Act of 1956 Ga Laws 1956
p 60 Ga Code Ann 89913 if he sold additional services to the State after his regular working hours
Let me caution you however that it is expressly my intent that nothing contained in this opinion be
construed to modify or alter my former opinions on this subject specifically Ops Atty Gen 68284 and
69467
Opinion of the Attorney General No 69467 dated November 7 1969 is quoted in part as follows
Ga Code Ann 262309 does not prohibit an employee from holding two employments in the same branch of
State government It prohibits an employee from holding two employments in different branches of State
government
In my opinion the word services as used in the 1956 Act quoted above does not refer to employment
where a masterservant relationship is created
The Attorney General in a letter to the Department of Offender Rehabilitation dated April 14 1974 set forth certain
factors that would tend to show an employeremployee status for part time employees
These factors were as follows
1 Payment of wages not consultant fees
2 Establishment of a position or classification on a part time basis
3 Regularly established hours responsibilities supervisors etc
4 Withholding from the salary of appropriate taxes
The Department of Offender Rehabilitation as of June 30 1974 failed to meet any of the above factors in the payments
made to employees of Central State Hospital and the Medical College of Georgia
Employees of Central State Hospital and the Medical College of Georgia who received payments from the Department of
Offender Rehabilitation in the year ended June 30 1974 are listed as follows
Central State Hospital
Bosch Dr Miguel A
Craig Dr James B
Stincer Dr E F
Medical College of Georgia
60000
280000
320000
660000
Asokan
Berg
Bhatti
Carswell
Gindin
Rossomondo
Saunders
Singh
Dr S K
Dr Edward
Dr N A
Dr James J
Dr R Arthur
Dr Rodger
Dr Elwyn A
Dr Manjit
241600
271100
486400
100700
238400
90000
288600
265920
1982720
18
GENERAL COMMENTS
AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF
REGULAR
Act No 779 of the 1974 General Assembly signed by the Governor on February 28 1974 created the Georgia Bureau of
Investigation as a separate department and agency of State Government This Act further created the position of Director
of Investigation who shall be the chief administrative officer and shall be both appointed and removed by the Board of
Public Safety with the approval of the Governor with all functions of the Bureau except the general policy established by
the Board under the supervision of the Director
Although the Georgia Bureau of Investigation became a separate State Agency on February 28 1974 the State appropria
tion for the operation of the Bureau for fiscal year 197 31974 was included with the appropriation for the Department of
Public Safety and the expenditures included in the budget of the Department of Public Safety Therefore all financial
and personnel records of the Bureau for the year under review were maintained by the Department of Public Safety and
included in unit report However the Exhibits and Schedules in unit report covering the revenues and expenditures
reflect the Bureaus revenues and expenditures separately as a division of the Department of Public Safety
The Director of the Georgia Bureau of Investigation at June 30 1974 was Mr William F Beardsley
It was noted that neither the Director nor any other officials of the Bureau was bonded except by Public Employees
Blanket Bonds held by the Department of Public Safety It is recommended that the Director the Fiscal Officer and other
officials of the Bureau as deemed necessary by the Board of Public Safety furnish additional bond in the amount determined
as necessary by the Board
The Department of Public Safety Division of Investigation entered into an agreement with PRC Management Services
Incorporated on September 28 1972 for services of PRC Public Management Services Incorporated These services included
professional assistance in implementing various tasks that are outlined in the State of Georgia Criminal Justice Information
System Master Plan of June 1972 Terms of the agreement were that services should begin on October 1 1972 and continue
for twentytwo 22 months with a total fixed price of 19321500 payable in monthly payments according to schedule out
lined in the contract On April 15 1973 an additional agreement was made with PRC Public Management Services
Incorporated to supply the administration and management of the Georgia Crime Information Center and its personnel and to
seek out screen and recommend a person qualified for appointment as Deputy Director of the Georgia Crime Information Center
The individual supplied by PRC Public Management Services Incorporated would operate under the title of Acting Deputy
Director with payment made on a monthly basis the additional sum of 25000 per man day
The Acting Deputy Director of the Georgia Crime Information Center supplied by PRC Public Management Services
Incorporated is Mr James Dirkson and the contract was extended on July 15 1974 This extension of the contract called
for continued services of Mr Dirkson at the same rate and services of Mr C E Grantham at 20000 per day and services
of Mr Max Dennison at 16000 per day
A copy of the original contract and addenda are on file in the office of the State Auditor
The Schedule of Per Diem and Fees as shown on pages 5152 of unit report shows a number of individuals listed as
Contract Personnel Many of these individuals were performing services that are normally performed by regular salaried
employees This practice of using contract employees to perform services when regular salaried employees could perform
such services should be discontinued
Attorney Generals opinion of March 1 1974 states in part as followsGENERAL COMMENTS
19
AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF continued
REGULAR continued
It is my official opinion that if a department of state government contracts for personal services with a
right to control the time manner and method of executing the work and the position does not come within one of
the definitions of unclassified employees then the position is classified and must be filled according to the
rules and regulations of the State Merit System of Personnel Administration
Georgia Laws 1973 Act No 266 approved April 13 1973 provides as follows
Section 3 a The Director of the Division of Investigation is authorized to retain on a contractual
basis such persons as he shall deem necessary to detect and apprehend violators of the criminal statutes per
taining to the possession sale or use of narcotics or other dangerous drugs
Those individuals meeting the qualifications provided for in the above act are not listed by name on the Schedule of Per
Diem and Fees
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 audit
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
SECRETARY OF STATE
In the year under review a disbursement of 1000 was made to the City of Atlanta for the payment of a parking ticket
received by the driver of a departmental vehicle Reimbursement should be obtained for this expenditure
A Special Report was issued on March 26 1974 concerning the payment of vouchers that had no supporting documentation
Copies of this report are on file in the State Auditors office
During the period under review an investigation by the Attorney Generals office into improper andor illegal travel
vouchers resulted in the dismissal of three employees All information regarding this investigation is on file in the
Attorney Generals office
The records presented for examination did not accurately reflect the financial transactions that occurred in the
office of the Secretary of State during the period under review A number of recommendations have been made to the Fiscal
Officer of the Secretary of State concerning improvement of the records and these recommendations should be initiated
immediately
TRANSPORTATION DEPARTMENT OF
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 11364654
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 STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1974
23
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
Revenue Sharing
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
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Governmental Services
Protection Services
Health Services
Development Agricultural and Natural
Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
4941
468
86
9887
36
473544
232105
34898
38624
7298
72339
554754
35658
1317
2222
42043
1258
3697
420
4601
4367
342
269
75281
81189
92893
26368
75931
47405
68542
73312
95492
53599
43396
36433
88306
73751
72075
11381
24550
63150
80173
87419
61202
42495
84330
152518858673
12886023655
21036886873
12366164310
18261917435
4297959634
4207037500
73055989407

25257697
92974000
677163 03
35895 73
1792289 248868 67 63
2041158 30
24519482 4022212 94 00
28541694 94
1225514 79
Total State Revenue Receipts
7995954924
2368229456S3
PERCENTAGE
TO TOTAL
21
02
00
42
00
2000
PER
CAPITA
980
147
163
31
305
2343
151
06
09
178
05
16
02
19
18
01
01
6440
544
888
522
771
182
178
3085

01
04
03
00
08
01
09
103
17
120
05
2966546786 125
1080765204 46
810298737 34
206878003 09
506243402 21
1559238027 66
535632242 23
86226616 04
244125907 10
338
10000
108
10
02
215
01
10318
5057
760
842
159
1576
12087
777
29
48
916
27
81
09
100
95
08
06
33231
2808
4584
2694
3979
936
917
15918
05
20
15
01
39 05
44
534 88
622
27
646
235
177
45
110
340
117
19
53
1742
51600
Note 1970 Population 458957524
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1974
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
State Funds
Federal Revenue Sharing Funds
CarryOver from Prior Years
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
Federal Revenue Sharing Funds
Cash Balance July 1 1974
Appropriation
Cash Balance June 30 1974
PERCENTAGE PER
TO TOTAL CAPITA TOTAL
3028 15624 71707228771
1108 5717 26237248812
1500 7742 35531668599
1919 9903 45450749231
1183 6103 28008368225
198 1024 4700441981
349 1802 8272698066
124 639 2930805332
42 218 1000662473
187 964 4424090856
840 4338 19907336256
03 18 82406736
518
07
607
199 199
386
07
2671
35
12262643104
162842014
3133 14378589287
1025 4703583314
1025 4703583314
1994 9150000000
35 162842014
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575
10000
236822945683STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1974
25
APPROPRIATION ALLOTMENTS
STATE APPROPRIATION FROM TAXES FEES ETC FEDERAL REVENUE SHARING FUND APPROPRIATION 3369840000 GRANTS FROM U S GOVERNMENT 12735175687 GRANTS FROM COUNTIES CITIES AGENCY EARNINGS 1254226 34 OTHER AGENCY REVENUE 1457257
55622516197 00 47
24393343500 1511520000 150847968 00 3083217 33 1267843 89
22585208684 00 12366164310 25257697 6055533 02 00
12426181800 965700000 31776336071 00 3469540 35 644226 75
17911349800 549077000 7526667035 00 20212743 90 00
3041515400 864125413 755414579 00 641007 88 247141 99
5046675313 1777237587 1119288731 92974000 3702318 16 1337093 81
2485842500 52800000 426750402 00 189346 24 535221 94
967876654 00 35880000 00 132235 00 163176 81
2030020400 10829072100 00 59700000 9246402 6154218222 00 00 41 30739784 62 30 500922 24349121 2096324 824067 08 00 96 36
12262643104
162842014
14378589287
4703583314
4703583314
9150000000
162842014
S 9150000000 S730
67716303 6947999414 S 9738361726
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1974
PERCENTAGE
TO TOTAL
PER
CAPITA
BUDGET FUNDS
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Total Personal Services
Operating Expenses
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 Expenses
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 and Civil Divisions
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
24391753896
Total Capital Outlay
Authority Lease Rentals
32429249898
32434957491
9304101712
1030
1369
1369
31790890613 13 43 6927
1640002561 69 357
2562700476 1 08 559
963889186 41 210
260116 36957742952 894417778 00 00
15 61 8053
38 195
852106759 36 186
882556705 37 192
4610216184 1 95 1004
587350826 25 128
501504418 21 109
562374676 24 122
563379979 24 123
1175082352 49 256
90637398 04 20
48497604 02 11
36536601 01 08
18345568 01 04
762920275 32 166
121983129 05 27
1063940909 45 232
348404286 15 76
31215745 01 07
6611913097 2 79 1441
3237945833 1 37 705
1390423774 59 303
5315
5707593 523078 00 01
00 00
638021 00 00
5271899 00 01
46141982 02 10
41198293 02 09
283469 00 00
4945 00 00
352637 00 00
3011048 00 01
207120 00 00
7208530403 304 15 71
92503545 04 20
541532 00 00
830355267 35 1 81
24096125645 1018 52 50
103561014 04 3
393
7066
7067
2027
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1974
27
OBJECT continued
TOTAL
PERCENTAGE
TO TOTAL
PER
CAPITA
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
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
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
Capital Outlay
Other Contractual Expense
Total Other
Total Governmental Costs
Carryover from Prior Years
Transfers from Reserves Fund Balances and Surplus
Spending Units
State Funds
Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
Excess of Funds Available over Expenditures and Allotments
Spending Units
State Funds
Federal Revenue Sharing Funds
Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
State Revenue Collections Unfunded
Prior Years Surplus Funds Lapsed
Loans to Counties Collected by Department of Revenue
Remitted to Department of Administrative Services
Fiscal Division to be Reappropriated
23688009
35273
55830
509843
24288955
4418415
127898
653626
153653079
159495
437538381
2708
306220
899554
111251069
39015776496
170312819
96738204232
2259847
2525595
722573552
24576547
s 1373 852 395 33
188 363 73
1374 283 648 61
240516920912
16623160669
01
00
00
00
16
01
00
00
00
07
00
18
00
00
00
05
47
07
85
00
00
31
01
58 01
01
58 03
10156
702

05
00
00
00
05
01
00
00
34
00
95
00
00
00
24
8501
37
21078
01
01
157
05
29934
04
29943
52405
3622
14378589287 607 3133
4703583314 199 1025
20455267872 864 4456
37932757 01 08
12262643104 518 2671
162842014 07 35
82406736 04 18
809420970 34 177
LlL
15500000
00
00
S 236822945683

51600
Includes Assessment and Collection Allowance
to Outside Agencies in the amount of 2434912100
Note 1970 Population 4589575
jWVWMtVftVUW Av
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING QUITS OF
THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1974
31
CURRENT ASSETS
Cash in Banks on Hand and Time Deposits
Spending Units and Department of Administrative Services
Fiscal Division Funding and Custody Accounts
General Budget Fund
Revenue Sharing Fund
State Revenue Collections Fund
Public Trust Funds
Private Trust and Agency Funds
Accounts Receivable
Spending Units
General Budget Fund Less Undrawn Allotments
Public Trust Funds
Total Current Assets
OTHER ASSETS
Spending Units
General Budget Fund
INVESTMENTS
Public Trust Funds
38850414503
4159414649
43009829152
64411157
46892570465
1791473120
33846404955
7567812
91758283894
33853972767
1194625372
112353162357
Total Assets
S239160044390
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILITIES
Spending Units
General Budget Fund
Revenue Sharing Fund
Public Trust Funds
Total Current Liabilities
RESERVES AND FUND BALANCES
Spending Units
General Budget Fund
Revenue Sharing Fund
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Revenue Sharing Fund
Working Reserve
State Revenue Collections Unfunded
Public Trust Funds
Private Trust and Agency Funds
Total Reserves and Fund Balances
SURPLUS
Balance July 1 1973
General Budget Fund
IncreaseDecrease in Year
General Budget Fund
Revenue Sharing Fund
Balance June 30 1974
General Budget Fund
Revenue Sharing Fund
39661374940
3958639878 43620014818
43033343
20506620040
29222427 20535842467
43663048161
162842014
2164125413
2326967427
64411157
159210267291
1791473120
13445760008
11886435571
8710330
11559324437
8710330
183928961462
11568034767
Total Liabilities Reserves Fund Balances and Surplus
S239160044390
The above Balance Sheet does not include Fixed Assets
See note to Balance Sheet Public Trust Funds
See note to Balance Sheet State Spending Units
33
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1974FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1974
35
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
State Funds
Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
14378589287
4703583314
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 DEPARTMENT OF REVENUE
REMITTED TO DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
64411157
146817893
4207037500
402221200
16623160669
19082172601
146817893
64411157

154398735195
82406736
4609258700
77897358524
236822945683
35705333270
82406736
809420970
15500000
273435606659
EXPENDITURES
PERSONAL SERVICES
OPERATING EXPENSES
CAPITAL OUTLAY
AUTHORITY TRagE RENTALS
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES AND ALLOTMENTS
Spending Units
State Funds
Federal Revenue Sharing Funds
Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
20455267872
37932757 20493200629
12262643104
162842014
36957742952
24391753896
32434957491
9304101712
137428364861
240516920912
12425485118
32918685747
27343560665938
SUMMARY OF STATE REVENUE RECEIPTS
1974
REVENUE
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
4941752
468811
86928
9887263
36759
47 3544474
232105685
34898733
38624954
7298535
72339433
554754364
35658883
1317737
2222720
42043113
1258245
3697631
420801
4601874
4367612
342424
269843
81
89
93
68
31
05
42
12
92
99
96
33
06
51
75
81
50
50
73
19
02
95
30
416776353
69150154
6011058
593401572
2889844
39835143802
22811582779
3457714212
3245644385
726423985
6888377294
49134090339
3888704138
131842514
226402923
3953232827
120285250
306234900
24456432
435972347
425098288
46577708
17961811
152518858673 136763974915
Grants from U S Government
Education
Health
Highways
Public Assistance and Relief
Agricultural and Natural Resources Development Other
Revenue Sharing
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
Interest
State Funds
Revenue Sharing Funds
Total Interest
Contributions from Public Trust Funds
12886023655
21036886873
12366164310
18261917435
4297959634
00
10868508338
23924288458
10566252992
20034558789
2176094333
4577222600
730559894 07 721469255 10
252576 929740 97 00 384268 957252 18 00
677163 03 1341520 18
35895 73 53939 51
1792289 248868 67 63 1781666 253399 93 69
2041158 30 2035066 62
24519482 4022212 94 00 12992371 1263607 13 14
28541694 94 14255978 27
1225514 79 995143 10
Operating Earnings by Fees Rents and Sales for Services
General Governmental Services
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
2966546786
1080765204
810298737
206878003
506243402
1559238027
535632242
86226616
244125907
7995954924
20790
9157
14220
1754
4598
13507
4544
1060
1876
69039
89486
98785
63168
85266
48354
74806
99001
95549
7151323454
Total State Revenue Receipts
S 2179303B8647DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
39
TAXES
General Property 1973 Levy and 1974 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
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Refunds
Individuals
Returns Additional Tax Interest and Penalties
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 1947
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
Business License Beer
Brewery Permits
Retailers
Wholesalers
419341049
17424810
17559784
250424
36219104
462289
2411432
506389
454576067
46881189
3110840
39599214
270506
5041068
270479
991061005
2334637
14028299939
765413006
J 6077004950
4803289763
142791297
30345501980
7277027518
13262886933
34091560472
7020311528
270889
213902757
53620406591
89451419
201361864
1743119397
2393000
25807000
4377000
504568096
39869720
5311547
988726368
3675931
47354447405
233 809 567 11
1 711 117 11
196 526 960 390 14 74
1
2 139 27
1 504 738 07
184 770 58 232 105 685 42
34 928 340 49
29 607 37 34 898 733 12
38 625 454 92
500 00 38 624 954 92
7 192 762 93
5 00
105 778 06 7 298 535 99
100000
23291250
3550000
7233943396
55475436433
3565888306
131773751
32577000
26941250
40
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
TAXES continued
Business License Wine
Retailers
Wholesalers
Business License Commercial
Fishing and Boats
Fish Dealers
Business License Miscellaneous Game and Fish
Business License Alligator Farming
Business License Fur Trappers Dealers
Business License Quail Breeders
Business License Insurance Agents Adjusters
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 Tag Agents
Refunds
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
2824000
1550000
12869250
762500
iL
3937641068
58569763
209982000
1881450
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 for Elementary and Secondary
Act of 1965
Education Department of for Education of Handicapped
Children and Training of Professional Personnel
Education Department of for National Defense
106613425
19211125
431308909
28878510
437677287
916085
3810488
13986096
631667
15814244
Education Act
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
Education Department of
for Lunch Program
for Vocational Funds
for Civil Defense
for Library Funds
for Adult Education
for Drug Abuse Education Act
for child Nutrition Act
Education Department of for Appalachian Regional
Development Act
Education Department of for Coastal Plains Regional
Development Act
Education Department of for Manpower Development and
Training Act
Education Department of Other
Education Georgia Higher Education Facilities Commission
Education Georgia State Scholarship Commission
4374000
13631750
260000
25000
441275
185000
103904100
1804700
1060000
213000
33885000
2670000
300000
4204311381
125824550
42080173
369763150
460187419
436761202
26984330
34242495
152518858673
4703592
4207037500
167212942
1787689474
17203200
140682070
4819059119
125725070
205537694
4479856514
1513322589
1977596
184320858
171060411
4113451
362419096
383014100
76900000
242961321
164907868
3800000
8333468DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
41
GRANTS FROM U S GOVERNMENT continued
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
Human Resources Department of for Vocational Rehabilitation
Department of for Public Assistance and
Human Resources
Child Welfare
Human Resources
Human Resources
Department of for Child Day Care
Department of for Social Rehabilitation
Services Public Health Services and Other
for Atlanta Regional Hospital
for Augusta Regional Hospital
for Central State Hospital
for Georgia Mental Health
Department of for Georgia Retardation Center
for Gracewood State School
for Medical Assistance Program
for Northwest Georgia
Human Resources Department of
Human Resources Department of
Human Resources Department of
Human Resources Department of
Institute
Human Resources
Human Resources Department of
and Hospital
Human Resources Department of
Human Resources Department of
Regional Hospital
Human Resources Department of
Human Resources Department of
Judicial System
Administrative Office of the Courts
Labor Department of
Natural Resources Department of
Offender Rehabilitation Department of
Public Safety Department of
Regular
Office of Highway Safety
Personnel Board State
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Department of
Department of
Department of
Department of
Transportation Department of
Transportation Department of Other
Veterans Service State Department of
Workmens Compensation State Board of
for Savannah Regional Hospital
for Southwestern State Hospital
Transportation
Transportation
Transportation
Transportation
for Primary Roads
for Secondary Roads
for Planning Survey
for Urban Highways
for Interstate Highways
for Appalachian Highway
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
138714500
7800000
114499409
3489920
89549501
2444974196
13977054608
1378595554
6006216977
13169895
1338394
47943155
9780541
85802149
101587509
12291817301
10045675
2984000
21227081
35880000
2564125750
829776380
755414579
2571
289
400
31
6
99
13631
6224
1739
21888
74569
2310
3298
3421
41
02317
66015
00000
57885
44802
88750
35962
30944
04400
74961
52499
28091
37453
41523
98798
73055989407
11
92974000
25257697
67716303
Governor Office of the Governors Office
Governor Office of the Office of Planning and Budget
Law Department of
Secretary of State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Chattanooga Property
Consolidated Gravel Company
Easements and Sundry Rents
Massell Ben J
Omni International Incorporated
Pelham Development Corporation
Portman John Properties
Rome Farmers Market
Savannah Electric Power Company
Southern Natural Gas Company
Southern Railroad
TVA
Union Camp Corporation
Western and Atlantic Railroad Property
Total Rents on Investment Properties
45000
600000
110000
2832823
1750
3589573
8573007
323970
552394
3427418
4285418
611256
5000000
325000
100000
100000
938400
550000
100000
179228967
204115830DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest on Railroad and Telegraph Stocks
Financing and Investment Commission Georgia State
Offender Rehabilitation Department of
Personnel Board State
Regents of the University System of Georgia
Scholarship Commission Georgia State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
District Attorneys Retirement Fund
Employees Retirement System
State Employees Assurance Department
Superior Court Judges Retirement Fund
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
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the Governors Office
Judicial System
Sales Court Reports
Supreme and Appeal Court Fees
Labor Department of
Law Department of
Regular
Sales Acts
Personnel Board State
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Workmens Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
Bar Examination Fees
Safety Fire Prevention Fees
Cemetery Fees
Deeds and Charters
Fertilizer Inspection Fees
Feed Inspection Fees
Notary Public Fees
Lobbying Fees
Polygraph Fees
Assessments on Insurers for Workmens Compensation Board
Corporation Registration Fees
Building and Loan Association Filing and Supervision Fees
Charter Issuing Fees
Securities Insurers Dealers Agents Fees
Architects Examining Fees
General Corporation Fees
Securities Examinations
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 Supervision Fees
Detective Fees
Electrical Contractors Fees
Insurance Company Regulatory and Filing Fees
Industrial Loan Investigation Fees
2424972877
402221200
141875
107250
60452
15925018
6413117
4137509
190196
2854169494
2100000
30267966
5500000
4443500
77324260
2915753
122551479
2193162748
106971
23875664
1419052
99508377
25700000
59527086
202500
27408794
1167285
6680286
93886
6680000
1476822
350489005
144435745
8726123
15723272
11000
152170
2966546786
65
636
3
11
743
13
46
1
6
1101
446
2
399
283
30
60
8
9
87
114
7
994
1113
986
97
81
290
39
3
67500
72375
42650
49856
71632
53435
70400
34000
51500
31274
31815
32413
35082
36598
73000
88313
05500
00100
32000
46500
83100
31000
82600
98375
78918
20275
67600
44788
10000
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
43
EARNINGS PROTECTION SERVICES continued
Public Safety Department of
Warm Air Heating Contractors Fees
Plumbing Fees
Trade Mark and Service Suit Fees
Warehouse Licenses and Inspection
Used Parts and Used Car Dealers Examining Fees
Oversized Overweight and Overlength Vehicle Permits
Billboard Permits Outdoor Advertising
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
Ambulance Fees
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
Hearing Aid Fees
Pharmacists Examining Fees
Physical Theraphy Examining Fees
Human Resources Department of General Administration
and Support
Human Resources
Services
Human Resources
Health
Human Resources
Health
Human Resources
Rehabilitation
Human Resources Department of
Section
Human Resources
Institute
Human Resources
Center
Psychologists Examining Fees
Pest Control Examining Fees
Sanitation 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
Department of Division of Community
Department of Division of Mental
Department of Division of Physical
Department of Division of Vocational
Benefit Payments
Department of Georgia Mental Health
Department of Georgia Retardation
1953 423 54
63 081 00
62 610 00
9 096 31
380 00
135 577 00
849 453 20
46 605 00
10807 652 04
3 075 00
292 115 00
6 368 00
26 599 00
271 196 44
47 769 00
3 040 00
5 510 00
78 401 35
60 326 07
42 880 50
255 881 00
142 353 88
28 985 00
28 445 00
6 630 50
68 496 00
9 695 00
111 870 35
1787 865 07
111 219 26
447 708 30
451 741 53
2376 157 43
299 356 60
418 445 09
5 985 00
34 907 00
1 320 00
13 145 00
S 8102 987 37
230 661 32
115 284 65
7 589 00
173 482 41
1 419 40
21 860 00
701 837 34
816 645 91
5 2068 780 03
EARNINGS HOSPITAL SERVICES
Human Resources Department of
Human Resources Department of
Human Resources Department of
Human Resources Department of
Human Resources Department of
and Hospital
Human Resources Department ot
Regional Hospital
Factory for the Blind
Atlanta Regional Hospital
Augusta Regional Hospital
Central State Hospital
Gracewood State School
Northwest Georgia
506243402
204502926
36984476
38913108
791297075
308689247
88186363DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1974
EARNINGS HOSPITAL SERVICES continued
Human Resources Department of Savannah Regional Hospital
Human Resources Department of Southwestern State Hospital
Total Earnings Hospital Services
EARNINGS CORRECTIONAL SERVICES
Tattnall Prison and Branches
Farm and Other
Inmate Labor
Work Release Program
Total Earnings Correctional Services
EARNINGS EDUCATIONAL SERVICES
Education Department of
Educational Improvement Council Georgia
Librarians Examining Fees
Private School Registration Fees
Regents of the University System of Georgia
Scholarship Commission Georgia State
Teachers Retirement System
Total Earnings Educational Services
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
26662187
64002645
1559238027
22298563
41805475
22122578
86226616
24573294
1698681
12700
1224000
03980064
39618181
64525322
535632242
222514084
168700
21443123
244125907
Total State Revenue Receipts
S 236846
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
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
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Grants AdValorem Tax Relief
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Court Reports
Judicial Qualifications Commission
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnal Administration
Public Safety Department of
Regular
Highway Safety Office 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
Total Distribution for Operations
1974
2969462593
1907540604
198260000
113657120
2937452238
274456525
70901000
1101232143
5309792210
45820000
359111370
71847827278
10254481
3800000
739600000
25704722852
650383108
77324260
64383719
59634336
676502500
126168714
265047701
4984825000
1191701303
1351700000
68802088125
87198100
95086408
608009300
45889258
3700000
444100
2774896536
176652988
930000
4725156180
406414023
2596250141
28966015
172861685
4308076292
587380738
34838517368
950746523
21635069
114500968
244386960872
DISTRIBUTION OF UNFUNDED COLLECTIONS
Administrative Services Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Scholarship Commission Georgia State
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Total Distribution of Unfunded Collections

4496869
104851
722388
13302718
8481863
2974676
2234871
40625
20000
417
1305500
20000
107892150
37491966
6016380
82406736
SUMMARY OF STATE REVENUE DISTRIBUTION
47

DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY 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
Regents of the University System of Georgia
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Historical Commission Georgia
Judicial System
Supreme Court
Superior Courts
Court Reports
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Public Safety Department of
Regular
Public Service Commission
Revenue Department of
Secretary of State
Treasury State Administrative Account
Transportation Department of
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 Department of Revenue
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 Expenditures
State Funds
Federal Revenue Sharing Funds
CarryOver from Prior Years
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
11
1974
62340608
73972916
21077134
484608
44528425
13811422
8299
42890114
3743149
4288794
1841279
145676955
97583
120932697
5802901
3034284
433373
9257076
18013625
8806109
5962594
8650017
1248617
25712154
456453
124744
24714199
51680915
14669382
27686497
7280625
247267
24269918
34867946
808291
809420970
15500000
243479633166
12262643104
162842014
14378589287
4703583314 X
12425485118
119082172601 6656687483
S 236822945683
a49
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1974DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1974
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments of State Funds
Federal Revenue Sharing Funds
Private Trust Funds
Bureau of Safety Responsibility
Corporation Dissolution Fund
Land Registration Assurance Fund
MARTA Sales Tax Collections
Payroll Withholdings Superior Courts
of Georgia Social Security
Pfizer Charles and Company Incorporated
Court Settlement Fund
Real Estate Recovery Fund
Solicitors General Retirement Fund
State Employees Health Insurance Fund
Superior Court Judges Retirement Fund
10098517691
2164125413
24482456800
4139316773
6142757
414028
1464712
422074152
4386455
73360236
31098647
16823631
441420000
74708625
40884416677

1071893243
Total Assets
LIABILITIES RESERVES FUND BALANCE AND SURPLUS
CURRENT LIABILITIES
General Fund
Undrawn Budget Allotments
In Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
RESERVES AND FUND BALANCE
For Working Reserve
For Federal Revenue Sharing Funds See Footnote
For Private Trust Funds
SURPLUS
Balance July 1 197 3
Decrease in Year
24482456800
3976474759 28458931559
2164125413
162842014
1071893243
12214463874
2115946183
3398860670
10098517691
Total Liabilities Reserves Fund Balance and Surplus
S 41956309920
Federal Revenue Sharing Funds will be allocated to
various departments under provisions of Section 47
of the General Appropriations Act for fiscal year
1975
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1974
51
SURPLUS JULY 1 197 3
Per Audit Report
ADD
Excess of Funds Available over Allotments
DEDUCT
1973 Surplus CarriedOver
Credited to Working Reserve Fund
Federal Revenue Sharing Funds Balance
SURPLUS JUNE 30 1974
To Balance Sheet
12214463874
12425485118
24639948992
12214463874
2164125413
162842014 14541431301
S 10098517691DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1974
FUNDS AVAILABLE
REVENUES
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 YEAR
Prior Year Surplus Carryover
Transfers from Reserves
For Working Reserve
For Federal Revenue Sharing Funds
2164125413
4703583314
4207037500
402221200
12214463874
6867708727
154398735195
4609258700
159007993895
19082172601
Total Funds Available
1 78090166496
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1974
State Funds
Less Governors Vetoes
Less Current Year Funds Lapsed
Federal Revenue Sharing Funds
Loans to Counties for Property Tax Reevaluation
Reappropriated to Department of Revenue by
General Appropriations Act
Net Appropriation Fiscal Year Ended
June 30 1974
Less Prior Year Surplus Funds Lapsed
Loans to Counties for Property Tax Reevaluation
Collected by Department of Revenue
Remitted to Department of Administrative
Services Fiscal Division to be
Reappropriated
Net Allotments to Spending Units
Excess of Funds Available over Allotments
158363546081
88582400 158274963681
950861333
157324102348
9150000000
166474102348
15500000
809420970
15500000
166489602348
1
824920970
65664681378
12425485118
Sl78090166496DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
53
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 1974
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
AdValorem Tax Relief Grants and State Aid Grants
Department of Administrative Services Fiscal Division Sinking Fund
Superior courts of Georgia
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 report of the
Superior Courts of Georgia The Real Estate Recovery Fund is reported as a Public Trust Fund in the audit report of the
Secretary of State
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 1974 amounted to 154398735195
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1974 197 3 1972
Revenue Receipts SI54398735195 SI37510277457 SI21284344871
ALLOTMENTS TO SPENDING UNITS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
154398735195 in the fiscal year ended June 30 1974 and net State fund allotments to spending units were
156514681378 this resulted in allotments exceeding revenues in the amount of 2115946183 This decreased the
surplus of 12214463874 at June 30 1973 to 10098517691 at June 30 1974
In addition to the 154398735195 received from collecting units 4207037500 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned on the Federal Revenue Sharing Funds amounted to
402221200 in the year ended June 30 1974 The total cash receipts of 4609258700 and the cash balance of
4703583314 at July 1 1973 made total Federal Revenue Sharing Funds available during the year under review of
9312842014 Total allotments of the Federal Revenue Sharing Funds to spending units were 9150000000 which left a
reserve of 162842014 at June 30 1974 This reserve can be allocated to various departments under provisions of
Section 47 of the General Appropriations Act for fiscal year 1975
The General Fund cash balance remaining in the Fiscal Division on June 30 1974 was 40884416677 and is divided
as follows 10098517691 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1975 2164125413 is held as a Working Reserve Fund 24482456800 is undrawn budget allotments of State
funds 162842014 Federal Revenue sharing Funds will be appropriated in the next fiscal year ending June 30 1975 and
3976474759 is undrawn budget allotments of Federal Revenue Sharing Funds54
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
ALLOTMENTS TO SPENDING UNITS continued
The Working Reserve Fund of 2164125413 was established in 1942 to meet within month cash requirements
The net allotments to the various spending units are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1974
1972
Net Allotments
State Funds
Federal Revenue Sharing Funds
156514681378 134390823249 115822062456
9150000000 00 00
S165664681378 SI34390823249 ST15822062456
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the fiscal
year ended June 30 1974 were 2424344686 and consisted of 15300 anonymous campaign contributions 141875 divi
dends on stocks 1000 extradition fees 2423206331 interest earned on State funds on time deposits 578253 public
property condemnations 3300 refund of prior years expenditure 65555 telephone commissions 324438 unclaimed
security deposit and 8634 from use of public land
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1974 amounted to 1071893243 and consisted of 6142757 Bureau of Safety
Responsibility 414028 Corporation Dissolution Fund 1464712 Land Registration Assurance Fund 422074152 MARTA
Sales Tax collections 4386455 Superior Courts of Georgia Social Security payroll withholdings 73360236 Charles
Pfizer and Company Incorporated Court Settlement Fund 31098647 Real Estate Recovery Fund 16823631 Solicitors
General Retirement Fund 441420000 State Employees Health Insurance Fund and 74708625 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 1974
55
Advance RightofWay Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Federal Grants for
Department of Education
Vocational Education 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 1974 Balance
Mineral Leasing Commission
Contract Agreement Deposits
Payroll Withholdings Superior Courts of Georgia
U S Income Tax
State Income Tax
Social Security
Retirement Programs
Group Insurance
Pfizer Charles and Company Incorporated
Court Settlement Fund
Real Estate Recovery Fund
Solicitors General Retirement Fund
State Employees Health Insurance Fund
Superior Court Judges Retirement Fund
BALANCE
JULY 1 1973
2715107
11771918
18245
1443132
397099575
100000
6945882
17766916
65783433
CASH RECEIPTS
IN PERIOD
65804693
2218183
423783
1788385994
10077467
35562681
21580
5117758444
88685430
17093030
16731754
23848111
3726942
73360236
31098647
1561715
697077348
13691843
DISBURSEMENTS
IN PERIOD
68519800
7847344
28000
1788385994
10077467
35562681
5050140441
42643426
100000
88685430
17093030
19291181
23848111
3726942
2505000
255657348
4766651
BALANCE
JUNE 30 1974
6142757
414028
1464712
422074152
4386455
73360236
31098647
16823631
441420000
74708625
S 503644208 S 7987127881 S 7418878846 s 1071893243
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1974
57
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Other
Agriculture Department of
Banking and Finance Department of
Comptroller General
Education Department of
Employees Retirement System
Human Resources Department of
Judicial System
Court of Appeals
Court Reports
Supreme Court
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
Teachers Retirement System
Transportation Department of
Veterans Service Department of
Workmens Compensation State Board of
2424344686
247260612
3545584
1167285
7426706
2671605298
107538283
109009706
3905511435
1224000
99508377
27112368
12139575
29674330
1586405
529129447
23491780
546170880
111362600
28490429
145596727813
392865942
9704187
64525322
21214744
11000
110131274
S 15439873519558
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1974
APPROPRIATION FOR
SPENDING UNIT
Administrative Services Department of
Operations
Construction
State Treasury
Sinking Fund Fiscal Division
Agriculture Department of
Operations
Construction
Agrirama
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Defense Department of
Operations
Construction
Education Department of
Operations
Construction
Educational Improvement Council Georgia
Executive Department
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Forest Research Council Georgia
Forestry Commission Georgia
General Assembly of Georgia
Grants State Aid
To Counties
To Incorporated Municipalities
Ad Valorem Tax Relief to Counties
Human Resources Department of
Operations
Construction
Grants from U S Government
Judicial System
Administrative Office of the Court
Court of Appeals
Court Reports
Judicial Qualifications Commission
Superior Courts
Supreme Court
Labor Department of
Operations
Unemployment Compensation Reserve Fund
Law Department of
Literature Commission State
Natural Resources Department of
Operations
Construction
Heritage Trust
Historical Commission Georgia
Parks Department of State
Reclamation of Natural Resources
Tybee Beach
Public Health
Environmental Health Other Operations
Offender Rehabilitation Department of
Operations
Construction
Corrections Department of
Operations
Construction
Pardons and Parole Board
Public Safety Department of
Public School Employees Retirement System
Public Service Commission
Regents of the University System of Georgia
Operations
Construction
Revenue Department of
Operations
Motor Vehicle Tag Purchases
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
Secretary of State
Soil and Water Conservation Committee State
State Scholarship Commission Georgia
Teachers Retirement System
Employers Contribution
LEGISLATIVE
APPROPRIATION
445448800
353525300
1332710000
153500000
12500000
198260000
113655000
1149521900
257245000
146945000
20946100
GOVERNORS
VETOES
GOVERNORS
EMERGENCY
FUND
12100000
ADJUSTMENTS
89975000
200000000
159130700
60915000
823575000
676300000
1191701303
1351700000
4984825000
29431719800
753025000
7500000
95284400
3700000
300000
601465800
87198100
185062400
32500000
212750000
1100000
434900000
2385001300
154700000
36812300
2313613200
13700000
169703800
21800954100
2216330000
1868897900
32500000
561426400
45820000
196480000
226301500

53335077097
2809800000
6855800
10000000
3446100
10000000
1850000 54000000
31886387
11500000 38700000
1184300 8095800
8095800
12000000 135000000
13201200 676840000
1700000
5250000
180016046
15767500
4385500
1966133200
175122500
153400000
25100800
53200000
2450000
15399900 0314020000
8275000
2509258
144100
3002988 45780000
30505000 162914300
280000 291637500
20000000
1700000
7500000
901800
9050000
4000000
5950000
19463400
315874587
536600
86301500
85000000
22630150059

FISCAL YEAR 1974
FUNDS LAPSED
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1973

1600000
66134800
19983954
500000000

197992
2500000
170000
457548800
351925300
1280560000
121613613
12500000
198260000
113655000
1066187100
257245000
140033500
25595800
53472077097
2146161200
8555800
95225000
00
174898200
60915000
823575000
676300000
1191701303
1351700000
4984825000
28633099700
761300000
10009258
95086408
3700000
444100
601465800
87198100
180676900
30000000
169972988
930000
2134451700
413840000
153400000
54204000
15808100
247267
149998876
15925000
124117433
18690800
838151075
172498068
5468595
2891275
25125661
1313500
41977100
45590206
4421314
2227613880
326872500
10465561
93445
5300000
5173720
3586200
76219
99282037
78701863
CASH ALLOTMENTS
DRAWN
456220292
319675300
1270326891
97258078
10837893
214185000
113655000
688050000
264445000
139133500
25595800
52925152515
2165810258
5468595
85709175
151000000
57803595
768504600
660000000
1196122617
1351700000
4977383500
28383010200
100700000
35482463777
10009258
90660000
3700000
444100
603281344
81235506
180676900
17459441
172585747
683675
1707628737
339761863
1 GRANTS FROM FEDERAL GOVERNMENT 2 FUNDS RETURNED BY SPENDING UNIT PRIOR YEARS SURPLUS LAPSED BALANCE JUNE 30 1974
2 2698000 46532508 15808100 247267 9000000 32250000 00 2698000
2 2 2 21077134 484608 2320622 73972916 21077134 484608 44528425 13811422 86259069 24355535 1662107 00 00 457726108 00
2 1841279 1841279 900000 00
2 117292719 117292719
2 28384236 28384236
97583
2
2
8299
3312614
135482463777
675000
675000
2
2
2
2
15238434

1248617

8806109
3743149
9257076
18013625
8299
42890114
433373
1248617
8650017
5962594
20538434
5173720
456453
124744
8806109
3743149
1385075657
152849010
8458217
3150024
00
31010236
4424905
57470000
61456833
00
00
7441500
2477703380
987472500
00
00
4426408
00
00
00
93445
00
12540559
516988
197800
526105000
152780000
153400000
00
335874587
454900000
2406164700
142200000
38250700
2320213200
13700000
169703800
21891255600
2216330000
1868897900
32500000
567376400
45820000
281480000
34400000
4648474
4648474
67142 57 4326369 00
1630500 00 1450500 23796538 1422000 366535 58 13 00 00
890651 36 23150000 137000 00 00
100000 00 1562038 00 2 46 693 82
4914709 80 218400007 92 2 1209 326 97
4039878 00 24323969 00
265236 98 18896178 51 2 209 158 97
158502 56 158502 56
679316 56 314327 54 2 222 706 00
44760 00
5614264 00 2 61 664 49
46717 81 410400 00
200519 00 3015319 00 2 58 029 01
28916 66 2 1 426 18
6714257
17999942
51680915
14669382
120932697
20915897
22270600
7280625
4288794
5802901

3034284
34400000
00
22263100
00
26510887
00
1597200
42597421
00
13500000
1542725788
187920900
5803747
00
68998902
4476000
4835824
5162987
00
00
60
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1974
APPROPRIATION FOR
SPENDING UNIT continued
LEGISLATIVE
APPROPRIATION
GOVERNORS
VETOES
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
Transportation Department of
Operations
Operations Motor Fuel Tax Funds
Construction
Construction Motor Fuel Tax Funds
Airport Development
Railroad Bridge Removal
Air Transportation Department of
Veterans Service Department of
Operations
Construction
Workmens Compensation State Board of
152915000
18657687381
102600000
2992100000
492605000
116000000
110150000
3720000
800000
Sl58661571081 61
FISCAL YEAR 1974
FUNDS LAPSED
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1973
CASH ALLOTMENTS
DRAWN
1 GRANTS
FROM FEDERAL
GOVERNMENT
2 FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1974
24400000
152915000
18661407381 15334034147
79000000
2992100000
98383600
70000000
101736
492605000
116000000
110150000
26560338
196775
115358549 2
18161322782
62733333
2992100000
98383600
70000000
101736 2
519000338 2
116000000
110346775 2
14233117
2170700
34867946
808291
22099218 29690350
15834118746
16266667
00
00
00
00
2170700
34867946
808291
165000
00
00
tedi
950861333 SI57339602348 22149278895 190103403668 S 35921900195 Sf1 824920970 244824568W
135482463777
2 439436418
S 35921900195DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1974
SPENDING UNIT
Agriculture Department of
Construction
Agrirama
Community Development Department of
Operations
Construction
Defense Department of
Operations
Construction
Education Department of
Operations
Construction
Human Resources Department of
Operations
Construction
Natural Resources Department of
Operations
Construction
Heritage Trust
Offender Rehabilitation Department of
Corrections Department of
Construction
Public School Employees Retirement System
Employers Contribution
Regents of the University System of Georgia
Construction
State Scholarship Commission Georgia
Operations
APPROPRIATION FOR
LEGISLATIVE
APPROPRIATION
170000000
48058800
21000000
52800000
100000000
2588000000
86552000
430800000
31950000
503450000
1024444200
1200000000
725900000
1176520000
420000000
ADJUSTMENTS
85886387
38700000

8095800
8095800
681840000
239800000
31725000
52914300
321637500
335874587
85000000
8867475000
28252500063
FISCAL YEAR 1974
FUNDS LAPSED
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 197 3
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1974
00 255886387
48058800
38700000
21000000
8095800
44704200
100000000
3269840000
326352000
462525000
267035700
181812500
1024444200
864125413
725900000
1176520000
335000000
00
53941734
12375665
38700000
175000
8095800
28587825
4350000
1109741275
304786500
231479988
255772300
68800000
721198300
864125413
736900000 11000000
410495441
335000000
00 201944653
35683135
00
20825000
00
16116375
95650000
2160098725
21565500
231045012
11263400
113012500
303245900
00
00
766024559
00

00
51 45252 41
100Q0Q0DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1974
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
Oconee
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
Total Oconee Forest
Total Payments
The total payments of 35562681 represent 25
of the National Forest Reserve Fund receipts from the
United States Treasury for the year ended June 30 1973
The distribution is based upon the National Forest
AreaAcres by counties located in the Chattahoochee and
Oconee National Forests as furnished by the United
States Department of Agriculture Forest Service It
is required that the amounts be prorated 50 for
schools and 50 for roads in accordance with the
areaacres in each county
NET TOTAL
FOREST 50 50 TO
AREAACRES SCHOOLS ROADS COUNTIES
656 9172 9172 18344
6 84 84 168
16518 230961 230962 461923
6647 92941 92941 185882
106888 1494551 1494552 2989103
6491 90759 90760 181519
53336 745765 745766 1491531
8071 112852 112852 225704
40694 569000 569000 1138000
57642 805974 805974 1611948
49908 697833 697834 1395667
143530 2006894 2006895 4013789
22287 311626 311626 623252
56559 790831 790831 1581662
95593 1336620 1336620 2673240
19116 267287 267288 534575
42586 595454 595455 1190909
12780 178695 178696 357391
739308 S 10337299 10337308 S 20674607
23643 1687854 1687855 3375709
26057 1860188 1860189 3720377
16500 1177921 1177922 2355843
436 31125 31126 62251
254 18133 18133 36266
3768 268994 268995 537989
33616 2399819 7444034 2399820 7444040 S 4799639
104274 14888074
S 17781333 S 17781348 35562681DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1974
65
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
Total
The distribution of 10077467 represents 75 of the
receipts from the leasing of land acquired by the United
States Army Corps of Engineers for the year ended
June 30 1973 for flood control navigation and allied
purposes
50 50
SCHOOLS ROADS TOTAL
I 435695 435695 871390
5089 89 508990 1017979
43343 43344 86687
349623 349624 699247
42212 42212 84424
183789 183790 367579
25967 25967 51934
1549388 1549388 3098776
18750 18750 37500
28437 28438 56875
1167264 1167265 2334529
205290 205291 410581
293175 293176 586351
1500 1500 3000
31599 31599 63198
13125 13125 26250
2733 2734 5467
67500 67500 135000
70350 70350 140700
5038729 S 5038738 S 10077467
STATE FIXED DEBT
Does not include Current Operation Obligations
69
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
0 due but not presented
Less Cash Reserve
JUNE 30 1974 JUNE 30 1973
Net Negotiable State Debt
1550500
1550500
000
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 s 000
SUMMARY
Total State Debt Outstanding
Less Cash Reserve
Net State Fixed Debt
1560500
1560500
1560500
1560500
aflo
Note All General State Bonds of the State of Georgia are past due but have
not been presented for redemption Funds are held in the Department of
Administrative Services Fiscal Division as a reserve to liquidate this
obligation if and when the past due outstanding bonds and coupons are
presented71
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 PLEDGED72
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
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY Schools
GEORGIA EDUCATION AUTHORITY University
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
Outstanding as of June 30 DATE 1974 ORIGINAL AMOUNT
SERIES OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
1952A 3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 1703100000 197483
1962 6162 2660000000 1232500000 197583
1964 11164 2790500000 1992000000 197488
1965 4165 2703000000 1789500000 197587
1966 9166 3212500000 2788000000 197489
1967 3167 2802000000 2444500000 197590
1967A 7167 3212000000 2584000000 197589
1967B 7167 73200000 58700000 197589
1967C 7167 124700000 99200000 197589
1967D 7167 86600000 69100000 197589
1968 1168 2180000000 1827500000 197592
1968A 5168 520000000 446000000 197593
1969 3169 1324500000 1199000000 197594
1970 5170 1150000000 1051000000 197593
1970A 10170 2471500000 2380000000 197493
1971 5171 1470000000 1339000000 197592
1971A 10171 1570000000 1550000000 197495
197 2 4172 1020000000 9705700000 197597
1972A 10172 1958000000 1958000000 197497
1973 2173 804000000 789500000 197598
1973A 5173 500000000 S 51492400000 493000000 28764100000 19752001
1950 10150 600000000 104200000 197480
1951 6151 600000000 120300000 197581
1951A 12151 100000000 24100000 197481
1953 5153 750000000 192400000 197583
1957 11157 600000000 228700000 282700000 197482 197583
1958 4158 900000000
1959 9159 587700000 373300000 605500000 197489
1961 5161 1300000000 197586
1961 9161 617000000 420200000 197491
1962 9162 100000000 80200000 19742002
1963 8163 2000000000 1403000000 197489
1963 1163 353800000 291800000 19752003
1964 5164 400000000 326000000 197494
1964A 9164 2300000000 1910000000 197494
1965 1165 2500000000 1807500000 197590
1965A 7165 2050000000 1481000000 197590
1966 12166 2550000000 2084000000 197491
1967 5167 2200000000 1807000000 197593
1967A 11167 2000000000 1767500000 197495
1968 3168 1800000000 1586000000 197592
1969 5169 2200000000 2038000000 197594
1971 2171 3355000000 3146000000 197593
1972 2172 2700000000 2602500000 197598
1972A 10172 800000000 786000000 197497
197 3 5173 2535000000 S 35898500000 2498500000 27966400000 19752001
1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 222400000 197476
1958A 1158 1750000000 938300000 197578
1958B 7158 2100000000 1228300000 197579
1961A 4161 3000000000 1744000000 197591
1961B 10161 3500000000 2516500000 197590
1962 1162 1560000000 1230400000 197587
1962A 4162 3500000000 2602200000 197591
1962B 7162 1160000000 904000000 197592
1962B 10162 260000000 144500000 197577
1962C 10162 400000000 299500000 197592
1966 7166 1660000000 1330000000 197590
1966A 1166 1000000000 975000000 197586
1967 7167 2600000000 2376000000 197597
1968 7168 2550000000 2526500000 197998
1969 7169 1850000000 1850000000 198094
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
73
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
Outstanding as of June 30 DATE 1974 ORIGINAL AMOUNT
SERIES OF ISSUE 7171 OF ISSUE OUTSTANDING 1872000000 MATURITIES
1971 2000000000 197594
1971A 12171 1400000000 1349500000 197496
1972 7172 2500000000 2438000000 197597
1972A 12172 1900000000 1868000000 197497
1973 7173 1900000000 1868000000 197598
1973A 12173 2500000000 2500000000 197498
S 49273500000 32783100000
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
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
GRAND TOTAL
1953 11153 980000000 196100000 197477
1962 4162 660000000 341500000 197584
1965 9165 800000000 6155000Q0 197490
1966 7166 300000000 205000000 197588
1969 2169 395000000 321000000 197588
3135000000 1679100000
W66 1166 650000000 510000000 197592
968 1168 326000000 277000000 197592
1970 5170 224000000 204000000 197593
1200000000 991000000
1957 4157 1000000000 245000000 197581
1966 12166 125000000 91500000 197486
1972 10172 267500000 263000000 197497
1392500000 599500000
1961 3161 860000000 355500000 197581
1962 11162 650000000 334000000 197482
1966 10166 1570000000 1308000000 197492
1967 5167 1370000000 1116500000 197592
1968 5168 700000000 594500000 197592
1970 12170 2010000000 1878500000 197493
1972 4172 666000000 626500000 197592
7826000000 6213500000
1950 10150 550000000 None
1961 12161 1150000000 918000000 197490
1962 9162 260000000 140000000 197482
1966 1166 562500000 439500000 197592
1968 11168 831000000 773500000 197496
1974 5174 10Q0000000 1000000000 197596
4353500000 3271000000
1964 4164 230000000 136000000 197584
1965 9165 515000000 392000000 197490
1968 3168 700000000 586000000 197591
1968A 11168 210000000 185500000 197493
1971 10171 232000000 223500000 197495
1972 7172 250000000 241000000 197597
2137000000 1764000000
1962 7162 500000000 266500000 197587
1964 8164 500000000 329500000 197485
1967 11167 455000000 387500000 197492
1455000000 983500000
L 58163400000 1
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
AuthorityPUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITS76
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1974
CASH IN
BANKS U S
TREASURY AND
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 Georgia
Secretary of State
State Employees Assurance Department
Trial Judges and Solicitors Retirement Fund
TIME ACCOUNTS
DEPOSITS RECEIVABLE 16493
588468056 87
5736451 00
534046 00
47201040 00
3760808 33182 64
92996968 00
46097061890 00
23061 00
56531650
3951 26001 61
252544 75678 00
46892570465 S 12
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
AgenciesPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1974
77
INVESTMENTS
TOTAL
ASSETS
CURRENT
LIABILITIES
00 5 901 174 43 2 143 93
00 57 364 51 00
13 598 238 24 13 603 578 70 6 175 78
821 391 275 02 821 863 285 42 396 016 85
273 096 131 25 00 00 273 460 166 929 970 921 969 618 97 68 90 25 996 87 00 00
771 224 72 00 771 565 455 316 33 50 00 00
13 331 219 14 13 357 260 26 00
1 343 535 20 1 346 060 64 00
1123 531 623 57 51 592 533 006 34 430 333 43
RESERVES
AND FUND
BALANCES
589903050
5736451
1359740292
82146726857
27314092510
92996968
46097061890
77145533
56531650
1335726026
134606064
TOTAL
LIABILITIES
RESERVES
AND FUND
BALANCES
590117443
5736451
1360357870
82186328542
27316692197
92996968
46097061890
77145533
56531650
1335726026
134606064
SI59210267291 SI5925330063479
FEDERAL INCOME TAXFEDERAL INCOME TAX ACCOUNTS
81
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
Higher Education Facilities Commission Georgia
Regents of the University System of Georgia
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of 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
Administrative Office of the 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
Regular
Highway Safety Office 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 1973
1247595
391657
5486
CASH RECEIPTS
WITHHOLD INGS
DISBURSEMENTS
TO U S
GOVERNMENT

36684
902018
20898
100310
214374293 214374293
108916267
20819703
12498631
30188402
24398637
1222251
82685518
151999001
1141200
23061368
235342858
196500
27769915
6264824
5097131
5378100
8116430
41384881
8672740
22600256
1587818070
12520092
15240565
88666320
1778470
218623170
21936516
70250
241610110
17313578
199378484
2792410
16642089
131110413
40660482
854236476
21276010
1285300
14024845
108916267
19935146
12498631
28754915
24398637
1222251
82685518
151607344
1141200
23061368
235337372
196500
27769915
6264824
5097131
5378100
7776225
41384881
8672740
22600256
1587781386
12255367
15240565
88685430
1777670
218289688
21936516
70250
2416067 00
17313578
190862678
2792410
16642089
131110413
40656012
854257374
21276010
1279490
14024845
CASH BALANCE
JUNE 30 1974
884557
2681082
340205
1166743
19110
800
333482
3410
8515806
4470
106120
1836994 S4519312556 S4506931985 S 1401756583
STATE INCOME TAXSTATE INCOME TAX ACCOUNTS
85
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
Higher Education Facilities Commission Georgia
Regents of the University System of Georgia
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of 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
Administrative Office of the 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
Regular
Highway Safety Office 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 CASH RECEIPTS CASH BALANCE
JULY 1 1973 WITHHOLDINGS DISBURSEMENTS JUNE 30 1974
36919771 15839085 36919771 15839085
142288 3862580 3840373 164495
67694 2113131 2084344 96481
223506 5618959 3207893 196014 9329972 5337357 3207893 196014 9329972 505108
9669 21152915 175965 3385231 21152945 175965 3385231 9639
489 40079406 30954 4931214 40078917 30954 4931214
41338 1059138 826205 1056224 826205 44252
42096 983721 1025817
1351557 1291471 60086
5779006 5779006
1572256 1572256
4040480 4040480
6227 2 22228659 222234886
472775 2266573 2927623 17093030 2121794 2927623 17093030 617554
326711 326686 25
39446314 39372107 74207
4539460 4539460
9090 9090
37147442 37147292 150
3265661 3265661
32003584 30576079 1427505
486881 466495 20386
84964 2946850 21388990 2870245 21388990 161569
6002021 6001459 562
2930630 1 21036983 3405605 120541744 3405605 3425869
30001 140413 136122 34292
6 2555856 81673199 2555856 S 679081718
4050699 S 6642180
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 1973 WITHHOLDINGS DISBURSEMENTS JUNE 30 1974
00
85086
8309948
85086
8309948
00
Qfl
3395034 ft 8395034
a2EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
89
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
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of 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
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Regular
Highway Safety Office 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 1 197 3
154844
623151
32082
1525
270419
4720
11705151
21670
CASH RECEIPTS
WITHHOLDINGS
36765476
35731099
171176
3620555
8268346
7500697
334207
28582484
44597890
279219
6437852
60335195
1605602
1431169
1525275
1727004
9556921
2382645
6397704
492051164
3662232
4499909
23848111
65867388
6094934
79711171
4806873
64442780
885638
4587087
39038438
11632864
299706733
6569292
296260
3611502
DISBURSEMENTS
36765476
35702433
171176
3620555
8159428
7500697
334207
28582484
44597890
279219
6437852
60336720
1605602
1431169
1525275
1553117
9556921
2382645
6397704
492051164
3649 307
4499909
23848111
65867384
6094934
79711171
4806873
58869593
885638
4587087
39038438
11637584
299007311
6569292
293780
3611502
CASH BALANCE
JUNE 30 1974
183510
732069
32082
173887
283344
04
5573187
12404573
24150
12749398 S1368562892 S1361969648 S 19342642EMPLOYEES 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
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of 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
Administrative Office of the courts
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Regular
Highway Safety Office 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 1 197 3
6939642
626667
1743575
757391
1331
4548
518250
16595
2562
87661688
149459
CASH RECEIPTS
WITHHOLDINGS
59223933
42675424
6401762
3991173
8992082
9223643
340449
34551275
53124363
327624
7491486
65813081
5901123
1887723
1516632
1609860
1945828
12316599
2315026
6067391
603545070
1998042
2371092
10515374
240049
73200877
5455605
101878694
5168590
73310039
862139
4406168
58356079
13614370
349536260
7838918
585886
3348395
DISBURSEMENTS
61777120
42576088
6229689
3991173
8857764
9222601
340449
34551275
53124363
327624
7491486
65808533
5901123
1887723
1516632
1609860
1331329
12316599
2315026
6067391
603545070
1853860
2371092
10559161
240049
73200877
5455605
101872545
5168590
53743318
862139
4406168
58356079
13611808
437197948
7838918
582061
3348395
CASH BALANCE
JUNE 30 1974
4386455
726003
1915648
891709
1042

1331

614499
662432
43787
6149
19583316
153284
S 98404826 SI 6f41948124 SI 711457531 S 28895419EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
91
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservat ion
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of 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
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
Regular
Highway Safety Office 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 1 197 3 CASH RECEIPTS WITHHOLDINGS DISBURSEMENTS CASH BALANCE JUNE 30 1974
127240 137118 9429540 12645013 1468498 779376 1716146 2442682 9429540 12645013 1471068 779376 1706940 2442557 124670 146324 125
8294 85076 18485691 16428879 94482 2043646 85076 18485691 16424430 94482 2043646 12743
164684 16014876 344490 353100 350606 564272 4172626 16032514 344490 353100 350606 524154 4172626 147046 40118
2875 1 445960 1111096 61296840 1 445960 xl11096 61299715
30076 330060 553130 3723524 19297508 1115103 5888 26746198 1130167 329948 553130 3726942 19297508 1115103 5888 26746198 1130167 30188 3418
2225 2944 1 20004128 152262 974628 11111966 3003133 22886196 1866226 1 18275300 138640 974628 11111966 3000908 22889140 1866226 1728828 13622
4 204680 803354 64181046 4 204680 803354 62411806
471006 S 2240246
OTHER 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
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor office of the
Governors Office
Planning and Budget Office of
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Administrative office of the Courts
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnal Board State Merit System of
Personnel Administration
Public Safety Department of
Regular
Highway Safety Office 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 1 197 3
496747584
263703
226309
373833
198978
1374900
1455
17125
1965801
6096392
281001
34056303
35890
241731842
10
205618
3113
20972984
15073628
229248485
8194
7024920
84571
CASH RECEIPTS
WITHHOLDINGS
7906426689
258306909
2815896
1948613
4822101
9379805
45051
6966288
30094839
3897190
104698553
624999379
411450
2010452
100749250
674854
4981827
1518807
2722672
1093179533
15630
788866
51044
77624538
19814552
265858696
6378800
68133442
253302348
2375000
7880202197
13469528
339279170
4504578
727961
5489032
DISBURSEMENTS
7335667119
257622567
2796824
1983182
4788939
9503997
46506
6901538
29099525
3897190
104902115
586936471
411450
2010452
100767496
637508
4981827
1518807
2722672
1051931250
13610
788876
51044
77541603
19813238
264537250
6378800
72771828
252548942
2375000
7897034393
13482276
306631406
4493203
717769
5489032
95
CASH BALANCE
JUNE 30 1974
1067507154
420639
245381
339264
232140
1250708
81875
2961115
5892830
38343909
34038057
37346
35890
282980125
2020
288553
4427
22294430
10435242
75 3406
212416289
4554
39672684
11375
94763
S 1055465233 19098665540 18433795705 S 172033506897
STATE REVENUE COLLECTIONS
UNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
99
STATE UNIT
Administrative Services Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Scholarship Commission Georgia State
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
CASH BALANCE INCREASE
JULY 1 1973 DECREASE
4601256 4496869
00 104851
722476 722388
14491927 13302718
3019752 8481863
925723 2974676
1096535 2234871
265780 40625
330000 20000
00 417
2863800 1305500
26000 20000
112365514 107892150
1000 37491966
6108130 6016380
146817893 82406736
CASH BALANCE
JUNE 30 1974
104387
104851
88
1189209
11501615
3900399
3331406
306405
310000
417
1558300
46000
4473364
37492966
91750
64411157101
STATE UNITS
CONSOLIDATED BALANCE SHEET
OP
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 1974
103
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables
Total Current Assets
OTHER ASSETS
TOTAL
2125412475
62305336514
64430748989
1194625372
GENERAL
BUDGET
FUND
2105314599
58328861755
60434176354
1194625372
REVENUE
SHARING
FUND
20097876
3976474759
3996572635
00
Total Assets
65625374361 S 61628801726
96572635
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1974
Balance July 1 197 3
Excess of Funds Available over Expenditures
for Year Ended June 30 1974
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 1974
43620014818 39661374940 3958639878
20535842467 20506620040 29222427
1231296134 1231296134 00
20493200629 20455267872 37932757
119430058717 19400836290 29222427
824920970 824920970
1469517076 1460806746 8710330
Total Liabilities Reserves Fund Balance
and Surplus
65625374361 S 61628801726
3996572635
Note Receivables due to the Department of Administrative
Services from State Spending Units for services
rendered and the corresponding payables in the amount
of 171819993 have been eliminated from the above
Balance Sheet
The above Balance Sheet does not include Fixed Assets105
STATE UNITS
BALANCE SHEET
BY SPENDING UNITS106
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1974
ASSETS
State
Retirement System
SPENDING UNIT
Administrative Services Department of
General Budget Fund
Agriculture Department of
General Budget Fund
Revenue Sharing Fund
Audits Department of
General Budget Fund
Banking and Finance Department of
General Budget Fund
Community Development Department of
General Budget Fund
Revenue Sharing Fund
Comptroller General
General Budget Fund
Conservation
Forest Research Council Georgia
General Budget Fund
Forestry Commission Georgia
General Budget Fund
Natural Resources Department of
General Budget Fund
Revenue Sharing Fund
Soil and Water Conservation Committee
General Budget Fund
Defense Department of
General Budget Fund
Revenue Sharing Fund
Education
Education Department of
General Budget Fund
Revenue Sharing Fund
Educational Improvement Council Georgia
General Budget Fund
Higher Education Facilities Commission Georgia
General Budget Fund
Public School Employees
Expense Fund
General Budget Fund
Revenue Sharing Fund
Regents of the University System of Georgia
General Budget Fund
Revenue Sharing Fund
Scholarship Commission Georgia State
General Budget Fund
Revenue Sharing Fund
Teachers Retirement System Expense Fund
General Budget Fund
Employees Retirement System
Administrative Expense Fund
General Budget Fund
Financing and Investment Commission Georgia State
General Budget Fund
General Assembly of Georgia
General Budget Fund
Governor Office of the
Governors Office
General Budget Fund
Governor s Emergency Fund
General Budget Fund
Planning and Budget Office of
General Budget Fund
Grants AdValorem Tax Relief
General Budget Fund
Grants State Aid
To Counties
General Budget Fund
To Municipalities
General Budget Fund
Human Resources Department of
General Budget Fund
Revenue Sharing Fund
Judicial System
Supreme court
General Budget Fund
Court of Appeals
General Budget Fund

CURRENT ASSETS
CASH IN BANKS AND ON HAND RECEIVABLES
66109572 224808490
806062 00 112276711 237627788
16884963 00
2544486 00
3951254 00 2596725686 20825000
33200164 212343
1291448 8941990
00 65058189
68585050 26250126 1101145218 427521800
218713 5162987
00 00 38317604 16116375
57996876 6152250 4724048606 2255748725
00 8458217
00 00
00 00 00 00
1803601 00 1730646688 766024559
00 00 10000000 00
805543 657151
00 i 00
1 3881960 00
34272216 69915050
3056542 13204909
00 00
10245048 46684794
00 7441500
00 00
00 00
00 00 6909089197 252610512
10453966 93445
820058 4426408
OTHER TOTAL
ASSETS ASSETS
32999716 3 239177 78
00 1 130827 73
00 2 376277 88
00 168849 63
00 25444 86
00 26 006769 40
00 208250 00
00
00
22362161
13757006
00
00
00
00
5502740
00
00
00
00
00
00
00
33412507
10233438
87420350
1183487274
453771926
5381700
38317604
16116375
4787548222
2249596475
8458217
00
00
00
1732450289
766024559
00 100000oc
oo 00
00 1462694
00 00
00 3881960
00 104187266
00 16261451
00 00
00 56929842
00 744150 3
00 0 3
00 0 D
87329245 749641844 2
00 25261051 2
00 1054741 1
00 524646 6
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1974
107

I

LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES RESERVES AND FUND BALANCES SURPLUS JUNE 30 1974 TOTAL LIABILITIES RESERVES AND SURPLUS
S 231781065 85966928 6169785 i 323917778
95244535 208405361 3838384 29222427 13999854 00 113082773 237627788
5131279 00 11753684 16884963
1658397 00 886089 2544486
2180549363 20470997 3 89366429 00 30761148 354003 2600676940 20825000
2520450 00 30892057 33412507
10203973 00 29465 10233438
51755220 22362161 13302969 87420350
1118547519 451142808 52213002 00 12726753 2629118 1183487274 453771926
449214 00 4932486 5381700
37501874 16113662 00 00 815730 2713 38317604 16116375
4308707975 2249357268 1 08472325 00 370367922 239207 4787548222 2249596475
8458217 00 00 8458217
00 00 00 00
00 00 00 00 00 00 00 00
1664769093 766024559 1 00000000 00 32318804 00 1732450289 766024559
3700779 00 2445249 00 3853972 00 10000000 00
1462694 00 00 1462694
00 00 00 00
999185 2882775 00 3881960
5528706 76308370 22350190 104187266
8207898 1205369 6848184 16261451
00 00 00 00
37795482 771495 18362865 56929842
00 00 7441500 7441500
00 00 00 00
00 00 00 00
4793672103 247125223 19 49624001 00 753122338 5485289 7496418442 252610512
7056549 00 3490862 10547411
154905 00 5091561 5246466
108
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1974
SPENDING UNIT continued
Judicial System continued
Superior Courts
General Budget Fund
Administrative Office of the Courts
General Budget Fund
Court Reports
General Budget Fund
Judicial Qualifications Commission
General Budget Fund
Labor Department of
General Budget Fund
Law Department of
General Budget Fund
Literature Commission State
General Budget Fund
Offender Rehabilitation Department of
General Budget Fund
Revenue Sharing Fund
Personnel Board State Merit System of
Personnel Administration
General Budget Fund
Public Safety Department of
Regular
General Budget Fund
Highway Safety Office of
General Budget Fund
Public Service Commission
General Budget Fund
Revenue Department of
General Budget Fund
Secretary of State
General Budget Fund
Transportation Department of
General Budget Fund
Veterans Service State Department of
General Budget Fund
Warm Springs Memorial Commission
Franklin D Roosevelt
General Budget Fund
Workmens Compensation State Board of
General Budget Fund
CURRENT ASSETS
CASH IN
BANKS AND OTHER TOTAL
ON HAND RECEIVABLES ASSETS ASSETS
9454108 00 00 9454108
2090882 22897911 00 24988793
3570 00 00 3570
222776 00 00 222776
119290890 506412094 00 6 25702984
3321913 524188 00 3846101
00 197800 00 197800
91696741 608557100 00 7 00253841
00 00 00 00
676156467 19273669 00 6 95430136
38863525 109958906 00 1 48822431
1956698 2387146 00 4343844
9656801 13500000 00 23156801
122442084 80146042 00 2 02588126
35782430 4894037 00 40676467
661958046 39227005214 4934 243 25 403 82387585
4605526 227522458 00 2 32127984
5 351826 90000 392 501 79 44692005
5532794 00 00 5532794
2125412475 62477156507 S 11946 251 72 S 657 97194354
General Budget Fund
Revenue Sharing Fund
2105314599 58500681748 1194625372 61800621719
20097876 3976474759 00 3996572635
S 2125412475 S 62477156507 S 1194625372 65797194354
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 1974
109
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
7429627
6452393
00
00
363858923
2593076
00
238641695
00
TOTAL
RESERVES LIABILITIES
AND FUND SURPLUS RESERVES
BALANCES JUNE 30 1974 AND SURPLUS
00 2024481 9454108
150974 34 3438966 24988793
00 3570 3570
00 222776 222776
2299414 33 31902628 625702984
00 1253025 3846101
00 197800 197800
4578112 65 3800881 700253841
00 00 00
115364937
580065199
00
695430136
161127391
343844
3433785
160363005
28799303
23937981080
226329368
1782203
2837828
00
4000000
00
00
3244550
16376433746
00
42909802
1660123

12304960
00
19723016
42225121
8632614
67972759
5798616
00
1034843
148822431
4343844
23156801
202588126
40676467
40382387585
232127984
44692005
5532794
S 43791834811 S 30535842467 1469517076
39833194933 20506620040 1460806746 61800621719
3958639878 29222427 8710330 3996572635
S 43791B348il S 20535847467 S 1469517076 S 65797194354Ill
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS112 ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1974
EXCESS PRIOR YEARS FUNDS RETURNED
OF FUNDS ADJUSTMENTS TO DEPARTMENT OF
AVAILABLE AND INCREASES ADMINISTRATIVE
SURPLUS OVER DECREASES IN SERVICES FISCAL SURPLUS
SPENDING UNIT JULY 1 197 3 EXPENDITURES RESERVES DIVISION JUNE 30 1974
Administrative Services Department of
General Budget Fund 62340608 34187318 28017533 62340608 6169785
Agriculture Department of
General Budget Fund 73972916 18628921 4629067 73972916 13999854
Revenue Sharing Fund 00 29222427 29222427 00 00
Audits Department of
General Budget Fund 21077134 11185844 567840 21077134 1175 3684
Banking and Finance Department of
General Budget Fund 484608 885589 500 484608 886089
Community Development Department of
General Budget Fund 44528425 416196608 385435460 44528425 30761148
Revenue Snaring Fund 00 354003 00 00 354003
Comptroller General
General Budget Fund 13811422 30657793 234264 13811422 30892057
Conservation
Forest Research Council Georgia
General Budget Fund 8299 26307 3158 8299 29465
Forestry Commission Georgia
General Budget Fund 42890114 12950400 352569 42890114 13302969
Natural Resources Department of
General Budget Fund 8806109 50403599 37676846 8806109 12726753
Revenue Sharing Fund 00 2629118 00 00 2629118
Soil and Water Conservation Committee
State
General Budget Fund 4288794 4926014 6472 4288794 4932486
Defense Department of
General Budget Fund 1841279 569267 246463 1841279 815730
Revenue Sharing Fund 00 2713 00 00 2713
Education
Education Department of
General Budget Fund 145676955 278511559 91856363 145676955 370367922
Revenue Sharing Fund 00 239207 00 00 239207
Educational Improvement Council
Georgia
General Budget Fund 97583 00 00 97583 00
Higher Education Facilities Commission
Georgia
General Budget Fund 00 00 00 00 00
Public School Employees Retirement
System Expense Fund
General Budget Fund 00 00 00 00 00
Revenue Sharing Fund 00 00 00 00 00
Regents of the University System of
Georgia
General Budget Fund 2320618 67597728 18695547 120932697 132318804
Revenue Sharing Fund 00 00 00 00 00
Scholarship Commission Georgia State
General Budget Fund 5802901 5868770 2014798 5802901 3853972
Revenue Sharing Fund 00 00 00 00 00
Teachers Retirement System Expense Fund
General Budget Fund 3378813 00 344529 3034284 00
Employees Retirement System
Administrative Expense Fund
General Budget Fund Financing and Investment Commission 00 00 00 00 00
Georgia State
General Budget Fund 00 2882775 2882775 00 00
General Assembly of Georgia
General Budget Fund 433373 98572350 76222160 433373 22350190
Governor Office of the
Governors Office
General Budget Fund 9257076 7763337 915153 9257076 6848184
Governors Emergency Fund
General Budget Fund 00 00 00 00 00
Planning and Budget Office of
General Budget Fund 18013625 18937642 574777 18013625 18362865
Grants AdValorem Tax Relief
General Budget Fund Grants State Aid 00 7441500 00 00 744150C
To Counties
General Budget Fund 00 00 00 00 OC
To Municipalities
General Budget Fund 00 00 00 00 00
Historical Commission Georgia
General Budget Fund 3743149 00 00 3743149 0C
5 i

ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1974
113

SPENDING UNIT continued
Human Resources Department of
General Budget Fund
Revenue Sharing Fund
Judicial System
Supreme Court
General Budget Fund
Court of Appeals
General Budget Fund
Superior Courts
General Budget Fund
Administrative Office of the Courts
General Budget Fund
Court Reports
General Budget Fund
Judicial Qualifications Commission
General Budget Fund
Labor Department of
General Budget Fund
Law Department of
General Budget Fund
Literature Commission State
General Budget Fund
Offender Rehabilitation Department of
General Budget Fund
Revenue Sharing Fund
Personnel Board State Merit System of
Personnel Administration
General Budget Fund
Public Safety Department of
Regular
General Budget Fund
Highway Safety Office of
General Budget Fund
Public Service Commission
General Budget Fund
Revenue Department of
General Budget Fund
Secretary of State
General Budget Fund
Transportation Department of
General Budget Fund
Treasury State Administration Account
General Budget Fund
Veterans Service State Department of
General Budget Fund
Warm Springs Memorial Commission
Franklin D Roosevelt
General Budget Fund
Workmens Compensation State Board of
General Budget Fund
EXCESS
OF FUNDS
AVAILABLE
SURPLUS OVER
JULY 1 1973 EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
SURPLUS
JUNE 30 1974
546123963 1226902460
00 5485289
5962594
197992
8650017
00
1248617
00
25712154
456453
124744
24714199
00
00
3450183
5289553
1964681
18301820
3570
222776
580391655
4611164
197800
461121620
00
1019904085
00
40679
00
59800
14862854
00
00
548489027
3358139
00
457320739
00
00 753122338
00 5485289
580157277 58015727
5962594
00
8650017
00
1248617
00
25712154
456453
124744
24714199
00
00
3490862
5091561
2024481
3438966
3570
222776
31902628
1253025
197800
3800881
00
00
51680915 7956697
00 4000000
14669382 19723016
23395709 42095746
7280625 11415051
22099218 16428708094
247267
34867946
00
1486522
00
5684910
1246035
2035907
4348263
4000000
00
19920163
2782437
16358564635
00
113706
1246035
1679295
51680915 12304960
00 00
14669382 19723016
43186497 42225121
7280625 8632614
24269918 67972759
247267 00
34867946 5798616
00 00
808291 1034843

SUMMARY
General Budget Fund
Revenue Sharing Fund
1231296134 S204932006 79 tl19430058717 8249209 70 1469517076
1231296134 20455267872 19400836290 824920970 14608 067 46
00 37932757 29222427 00 87 10330
1231296134 20493200629 194300587 17 8249209 70 S14695 17076
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
Agencies115
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM116
FUNDS AVAILABLE AND EXPENDIT1TRES OF ALT STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1974
FITWDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
General Appropriations
Governors Vetoes
Budget Adjustments
Less Lapsed Funds
Net Appropriation Allotments
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants Counties and Cities
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Surplus
Total Funds Available
TOTAL GENERAL BUDGET FUND REVENUE SHARING FUND
1 675290 885 460 824 81 00 00 1586615710 885824 2825250 81 00 00 88674750 2825250 00 00 00
1 674404 9508 636 613 81 11 1582904636 9508613 81 33 91500000 00 00
1 664896 023 48 1573396023 48 91500000 00
688489 519 07 688489519 07 00
677 163 03 677163 03 00
2434912100
3479573
17989010
6401758152
122551479
2434912100
3479573
17989010
6401758152
122551479
8980690314 8980690314
244386960872 235236960872
16623160669
16623160669
00
00
9150000000
00
S 261010121541 S 251860121541
9150000000
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Total Personal Services
OPERATING EXPENSES
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 Expenses
31790890613
31790716613
174000
1640002561 1640002561
2562700476 2562700476
963889186 963889186
260116 260116
36957742952 36957568952
s 894417778 894417778
852106759 805783333
882556705 858340475
4610216184 4538427660
587350826 560679130
501504418 493835376
562374676 531627328
563379979 562497140
1175082352 1165439376
90637398 88278198
48497604 48497604
36536601 36536601
18345568 15093809
762920275 762920275
121983129 121228429
1063940909 1057475782
348404286 348404286
31215745 31215745
6611913097 6485896864
3237945833 3237945833
1390423774 1390423774
24391753896 24034964796
174000
46323426
24216230
71788524
26671696
7669042
30747348
882839
9642976
2359200
3251759
754700
6465127
126016233
356789100FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1974
EXPENDITURES continued
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 and Civil Divisions
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
AUTHORITY LEASE RENTALS
OTHER Schedule by Spending Units Pages 130132
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
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
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
Capital Outlay
Other Contractual Expense
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
TOTAL
GENERAL
BUDGET
FUND
32429249898
32434957491
9304101712
27041484928
27047095521
8531611712
23688009
35273
55830
509843
23688009
35273
55830
509843
24288955
4418415
127898
653626
153653079
159495
437538381
2708
306220
899554
111251069
39015776496
170312819
96738204232
2259847
2525595
722573552
24576547
24288955
4418415
127898
653626
153653079
159495
437538381
2708
306220
899554
111251069
38775976496
170312819
94402088432
2259847
2525595
722573552
24576547
137385239533 134809323733
18836373 J30
137428364861 134833612688
240516920912
20493200629
231404853669
20455267872
261010121541 S 251860121541

Includes assessment and collection allowance to
outside agencies in the amount of 2434912100
117
REVENUE
SHARING
FUND
5707593 5 5610593 S 97000
523078 523078
638021 214086 423935
5271899 4333512 938387
46141982 23736279 22405703
41198293 15841080 25357213
283469 244449 39020
4945 168 4777
352637 351776 861
3011048 1995048 1016000
207120 207120
7208530403 68 41031003 3 67499400
92503545 38226171 54277374
541532 541532
830355267 1 64748567 6 65606700
24096125645 198 52537838 42 43587807
103561014 96953221 6607793
5387764970
5387861970
772490000
00
00
239800000
2336115800
2575915800
18836373
2594752173
9112067243
37932757
91 50000000119
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS120
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1974
qPEITOING UNIT
Administrative Services Department of
General Budget Fund
Agriculture Department of
General Budget Fund
Revenue Sharing Fund
Audits Department of
General Budget Fund
Banking and Finance Department of
General Budget Fund
Community Development Department of
General Budget Fund
Revenue Sharing Fund
Comptroller General
General Budget Fund
Conservation
Forest Research Council Georgia
General Budget Fund
Forestry Commission Georgia
General Budget Fund
Natural Resources Department of
General Budget Fund
Revenue Sharing Fund
Soil and Water Conservation Committee State
General Budget Fund
Defense Department of
General Budget Fund
Revenue Sharing Fund
Education
Education Department of
General Budget Fund
Revenue Sharing Fund
Educational Improvement Council Georgia
General Budget Fund
Higher Education Facilities Commission Georgia
General Budget Fund
Public School Employees Retirement System Expense Fund
General Budget Fund
Revenue Sharing Fund
Regents of the University System of Georgia
General Budget Fund
Revenue Sharing Fund
Scholarship Commission Georgia State
General Budget Fund
Revenue Sharing Fund
Teachers Retirement System Expense Fund
General Budget Fund
Employees Retirement System Administrative Expense Fund
General Budget Fund
Financing and Investment Commission Georgia State
General Budget Fund
General Assembly of Georgia
General Budget Fund
Governor Office of the
Governors Office
General Budget Fund
Governors Emergency Fund
General Budget Fund
Planning and Budget Office of
General Budget Fund
Grants AdValorem Tax Relief
General Budget Fund
Grants State Aid
To Counties
General Budget Fund
To Municipalities
General Budget Fund
Human Resources Department of
General Budget Fund
Revenue Sharing Fund
APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES CITIES
809474100 4703592 00
1414673613 303945187 1 67212942 00 00 00
198260000 00 00
113655000 00 00
1066187100 59700000 17 87689474 00 00 00
257245000 17203200 00
60915000 7800000 00
823575000 1 14499409 929740 00
2701691700 1473292400 8 29776380 00 00 00
45820000 00 00
165629300 52800000 1 40682070 00 00 00
55618238297 3369840000 127 35175687 00 00 00
8555800 00 00
00 3800000 00
13700000 725900000 00 00 00 00
24107585600 1176520000 1 38714500 00 00 00
281480000 335000000 8333468 00 00 00
00 00 00
00 00 00
00 00 00
676300000 00 00
95225000 3489920 00
00 00 00
174898200 89549501 00
4984825000 00 00
1191701303 00 00
1351700000 00 00
29394399700 788877000 363 92537035 00 00 00
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
121
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1974
CARRYOVER
REVENUES AND FROM PRIOR
EARNINGS YEAR TOTAL
RETAINED TOTAL SURPLUS AND FUNDS
BY UNITS REVENUES 29694625 RESERVES 93 35000 AVAILABLE
2155284901 2969497593
21708862 16035954 17 4971888 1608567305
00 3039451 87 00 303945187
00 1982600 00 00 198260000
2120 1136571 20 00 113657120
23875664 28777522 38 45422580 2923174818
00 597000 00 00 59700000
8325
274456525
00
274456525

2186000
70183734
305031730
00
00
00
00
1245 732 94 00
16 986 81 00 00 00
2819 027 52 00
255 696 40 00
773 242 60
643 837 19
596 343 36
2 025 00
274 537 94 00
6 000 00 00 00 00
22262 743 90 00
70901000
1101232143
3836499810
1473292400
45820000
306311370
52800000
68477987278
3369840000
10254481
3800000
13700000
725900000
24528202852
1176520000
315383108
335000000
77324260
64383719
59634336
676502500
126168714
00
265047701
4984825000
1191701303
1351700000
68013211125
788877000
00
00
3830602
00
00
24 738 91 00 00 00 00
2 172 39 00 00 00 00
58 282 23 00
00
00
00
814 500 00 00 00
77 552 17 00 00 00
7757 452 51 00
70901000
1101232143
3840330412
1473292400
45820000
308785261
52800000
68477987278
3369840000
10254481
4017239
13700000
725900000
24528202852
1176520000
321211331
335000000
77324260
6438 3719
59634336
757952500
126168714
00
272802918
4984825000
1191701303
1351700000
68788956376
788877000122
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1974
SPENDING UNIT continued
Judicial System
Supreme Court
General Budget Fund
Court of Appeals
General Budget Fund
Superior Courts
General Budget Fund
Administrative Office of the Courts
General Budget Fund
Court Reports
General Budget Fund
Judicial Qualifications Commission
General Budget Fund
Labor Department of
General Budget Fund
Law Department of
General Budget Fund
Literature Commission State
General Budget Fund
Offender Rehabilitation Department of
General Budget Fund
Revenue Sharing Fund
Personnel Board State Merit System of
Personnel Administration
General Budget Fund
Public Safety Department of
Regular
General Budget Fund
Highway Safety Office of
General Budget Fund
Public Service Commission
General Budget Fund
Revenue Department of
General Budget Fund
Secretary of State
General Budget Fund
Transportation Department of
General Budget Fund
Veterans Service State Department of
General Budget Fund
Warm Springs Memorial Commission
Franklin D Roosevelt
General Budget Fund
Workmens Compensation State Board of
General Budget Fund
GRANTS
APPROPRIATION FROM U S
ALLOTMENTS GOVERNMENT
87198100 00
95086408 00
601465800 00
10009258 35880000
3700000 00
444100 00
210676900 2564125750
169972988 00
930000 00
3041515400 755414579
864125413 00
00 40000000
2320213200 257102317
00 28966015
169703800 3157885
1901397900 644802
567376400 9988750
21885422381 12366164310
608605000 342141523
00 00
110150000 4198798
16648960234H S 68848951907
GRANTS
FROM
COUNTIES
CITIES

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
25257697
00
00
00
677153Q3
SUMMARY
General Budget Fund
Revenue Sharing Fund
157339602348 68848951907
9150000000 00
67716303
00
sl664B960234B S 68848951907
67716303
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
FUNDS AVAILABLE
YEAR ENDED JUNE 30 1974
123
REVENUES AND EARNINGS CARRYOVER FROM PRIOR YEAR SURPLUS AND RESERVES TOTAL FUNDS AVAILABLE
RETAINED BY UNITS TOTAL REVENUES
00 87198100 f 00 871981 00
00 95086408 00 950864 08
6543500 608009300 00 6080093 00
00 45889258 2746575 486358 33
00 3700000 00 37000 00
00 444100 00 4441 00
93886 2774896536 852154649 36270511 85
6680000 176652988 3450000 1801029 88
00 930000 00 9300 00
64100788 00 3861030767 864125413 13155319 00 38741860 8641254 86 13
366414023 406414023 362146699 7685607 22
IBS34624 2596250141 27955027 26242051 68
OD 2B966015 00 289660 15
DO 172861685 00 1728616 85
24JED 33359J 4308076292 00 43080762 92
idqls8b 587380738 1484428 5888651 66
6123BBaT4 34838517368 14431059196 492695765 64
00 950746523 00 9507465 23
21635069 21635069 00 216350 69
152170 114500968 1278885 1157798 53
89809014 S4486960S 7
S261010121541
99r80690314 235236960872 16623160669 2518601215 41
tSa 9150000000 00 9150000000
WegfiW 14 S244VB6QKns 7 S T6fi7316nfi fiQ 2174 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1974
PERSONAL OPERATING CAPITAL OUTLAY
PERSONAL OTHER
SPENDING UNIT SERVICES EXPENSES SERVICES COSTS
Administrative Services Department of
General Budget Fund 949584595 1115835290 00 16644307
Agriculture Department of
General Budget Fund 874152120 395890575 00 27082271
Revenue Sharing Fund 00 00 00 255886387
Audits Department of
General Budget Fund 152789954 34284202 00 00
Banking and Finance Department of
General Budget Fund 90044774 22726757 00 00
Community Development Department of
General Budget Fund 211159738 167255518 00 00
Revenue Sharing Fund 00 00 00 20645997
Comptroller General
General Budget Fund 198471605 45327127 00 00
Conservation
Forest Research Council Georgia
General Budget Fund 9089275 5619418 00 00
Forestry Commission Georgia
General Budget Fund 792420839 294662946 00 1197958
Natural Resources Department of
General Budget Fund 1271078939 949630450 5610593 524640155
Revenue Sharing Fund 174000 267043200 97000 1134549082
Soil and Water Conservation Committee State
General Budget Fund 8753588 32140398 00 00
Defense Department of
General Budget Fund 188790166 52261559 00 49760069
Revenue Sharing Fund 00 4400000 00 44701487
Education
Education Department of
General Budget Fund 1556251373 868008706 00 22923490
Revenue Sharing Fund 00 00 00 2587760793
Educational Improvement Council Georgia
General Budget Fund 7667507 2586974 00 00
Higher Education Facilities Commission
Georgia
General Budget Fund 2699478 1317761 00 00
Public School Employees Retirement
System Expense Fund
General Budget Fund 00 13700000 00 00
Revenue Sharing Fund 00 00 00 00
Regents of the University System of Georgia
General Budget Fund 148227538 84728153 00 138714500
Revenue Sharing Fund 00 00 00 5000000
Scholarship Commission Georgia State
General Budget Fund Revenue Sharing Fund 45325759 00 25520652 00 00
oo 00 00
Teachers Retirement System Expense
Fund
General Budget Fund 35595482 41728778 00 00
Employees Retirement System
Administrative Expense Fund
General Budget Fund 37497790 26885929 00 00
Financing and Investment Commission
Georgia State
General Budget Fund 49319886 7431675 00 00
General Assembly of Georgia
General Budget Fund 347263359 312116791 00 00
Governor Office of the
Governors Office
General Budget Fund 58099921 57805456 00 00
Governors Emergency Fund
General Budget Fund 00 00 00 00
Planning and Budget Office of
General Budget Fund 155204684 78990592 00 00
Grants AdValorem Tax Relief
General Budget Fund 00 00 00 4977383500
Grants State Aid
To Counties
General Budget Fund 00 260000000 00 931701303
To Municipalities
General Budget Fund 00 420000000 00 931700000
Human Resources Department of
General Budget Fund 13597771885 8527463169 00 145231149
Revenue Sharing Fund 00 85345900 00 475095811

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1974
125
AUTHORITY LEASE RENTALS OTHER 541970783 TOTAL GOVERNMENTAL COSTS EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
311275300 r 2935310275 34187318
94500000 00 198313418 18836373 1589938384 274722760 18628921 29222427
00 00 187074156 11185844
00 00 112771531 885589
181050000 38700000 1947512954 00 2506978210 59345997 416196608 354003
00 00 243798732 30657793
00 56166000 70874693 26307
00 00 1088281743 12950400
183800000 68800000 855166676 00 3789926813 1470663282 50403599 2629118
00 00 40893986 4926014
00 00 17404200 3695800 308215994 52797287 569267 2713
2123780887 681840000 63628511263 100000000 68199475719 3369600793 278511559 239207
00 00 10254481 00
00 00 4017239 00
00 00 00 725900000 13700000 725900000 00 00
2279517600 00 21809417333 1171520000 24460605124 1176520000 67597728 00
00 00 244496150 335000000 315342561 335000000 5868770 00
00 00 77324260 00
00 00 64383719 00
00 00 56751561 2882775
00 00 659380150 98572350
00 2500000 118405377 7763337
00 00 00 00
00 19670000 253865276 18937642
oc 00 4977383500 7441500
00 00 1191701303 00
00 00 1351700000 00
571350000 16850000 44720237713 239800000 67562053916 783391711 1226902460 5485289
TOTAL
2969497593
1608567305
303945187
198260000
113657120
2923174818
59700000
274456525
70901000
1101232143
3840330412
1473292400
45820000
308785261
52800000
68477987278
3369840000
10254481
4017239
13700000
725900000
24528202852
1176520000
321211331
335000000
77324260
64383719
59634336
757952500
126168714
00
272802918
4984825000
1191701303
1351700000
68788956376
788877000
126
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
EXPENDITURES
YEAR ENDED JUNE 30 1974
CAPITAL OUTLAY
SPENDING UNIT continued
Judicial System
Supreme Court
General Budget Fund
Court of Appeals
General Budget Fund
Superior Courts
General Budget Fund
Administrative Office of the Courts
General Budget Fund
Court Reports
General Budget Fund
Judicial Qualifications Commission
General Budget Fund
Labor Department of
General Budget Fund
Law Department of
General Budget Fund
Literature Commission State
General Budget Fund
Offender Rehabilitation Department of
General Budget Fund
Revenue Sharing Fund
Personnel Board State Merit System of
Personnel Administration
General Budget Fund
Public Safety Department of
Regular
General Budget Fund
Highway Safety Office of
General Budget Fund
Public Service Commission
General Budget Fund
Revenue Department of
General Budget Fund
Secretary of State
General Budget Fund
Transportation Department of
General Budget Fund
Veterans Service State Department of
General Budget Fund
Warm Springs Memorial Commission
Franklin D Roosevelt
General Budget Fund
Workmens Compensation State Board of
General Budget Fund
PERSONAL OPERATING PERSONAL OTHER
SERVICES EXPENSES SERVICES COSTS
69001469 14746448 00 00
84075657 5721198 00 00
598162971 7881648 00 00
9826109 20507904 00 00
00 3696430 00 00
00 221324 00 00
1676864118 1211691476 00 00
144712870 28208294 00 00
570741 161459 00 00
2106281061 1167056077 00 557273 28
00 00 00 8641254 13
122730107 65673338 00 00
1724578472 879121773 00 284616 20
21219063 3746952 00 00
114831675 38306994 00 00
1058718211 3026437383 00 00
302706826 193243289 00 00
7860398492 3467804235 00 188918278 18
171187788 24637715 00 2984894 60
12714109 10166995 00 00
91728958 22014988 00 00
36957742952 S 24391753896 S 5707593 S 324292498 98
SUMMARY
General Budget Fund
Revenue Sharing Fund
36957568952 S 24034964796
174000 356789100
5610593 27041484928
97000 5387764970
2657742952 S 24391753896
5707593 S 3242924989R
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 1974
AUTHORITY LEASE RENTALS OTHER TOTAL GOVERNMENTAL COSTS EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES TOTAL
1 00 00 83747917 3450183 87198100
00 00 89796855 5289553 95086408
00 00 606044619 1964681 608009300
00 00 30334013 18301820 48635833
00 00 3696430 3570 3700000
00 00 221324 222776 444100
00 1 581 039 36 3046659530 580391655 3627051185
00 25 706 60 175491824 4611164 180102988
00 00 732200 197800 930000
840000 00 00 00 00 3413064466 864125413 461121620 00 3874186086 864125413
00 00 188403445 580157277 768560722
00 00 2632161865 7956697 2624205168
00 00 24966015 4000000 28966015
00 00 153138669 19723016 172861685
00 1 808 249 52 4265980546 42095746 4308076292
815000 00 00 577450115 11415051 588865166
26208379 25 00 32840868470 16428708094 49269576564
00 4 507 466 50 945061613 5684910 950746523
00 00 22881104 1246035 21635069
00 00 113743946 2035907 115779853
91041017 12 SI374 283 648 61 240516920912 20493200629 6261010121541
8531611712 134833612688 231404853669 20455267872 251860121541
772490000 2594752173 9112067243 37932757 9150000000
9304101712 137428364861 240516920912 20493200629 261010121541
127129
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
130
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
GENERAL BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Telephone Billings
Communications
Workmens Compensation Fund
Workmens Compensation and Indemnities
AGRICULTURE DEPARTMENT OF
Agrirama
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
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Fire Ant Eradication
Personal Services
Salaries and Wages
Employers Contribution for
Health Insurance
Other Costs
Travel
Supplies and Materials
Communications
Other Contractual Expense
Indemnities Livestock
Workmens Compensation and 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
Retirement
Health Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Publications Publicity and Printinq
Rents
Grants to Counties cities and
Civil Divisions
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
COHSERVATION
FOREST RESEARCH COUNCIL GEORGIA
Research Contracts
Other Contractual Expense
NATURAL RESOURCES DEPARTMENT OF
Grants
Land and Water Grants
Grants to Counties cities and
Civil Divisions
Recreation Systems Grants
Grants to counties cities and
Civil Divisions
Savannah Beach Reclamation Grants
Grants to Counties Cities and
Civil Divisions
437138964
104831819 541970783
6693289
268302
119193
653626
937709
136095
40754
2708
182965
48250
1893777
16095
760000
186252
5245726
11939015
16296840
488907 16785747
4043667
40064033
264
119061442 163169406
179955153
6419250
77500000
115700000
129573400
198313418
35273
55830
20936
697880
112039
106446
8705
306372
23400
358399
123255
851304
1579193089
366070
9500
18192800
24390295
8 099 19
1623929635
1624739554
1947512954
56166000
263363676
20000000
131803000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
131

GENERAL BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Grants continued
Solid Waste System Grants
Grants to Counties Cities and
Civil Divisions
State Fluoridation Grants
Grants to Counties Cities and
Civil Divisions
Water and Sewer Grants
Grants to Counties Cities and
Civil Divisions
DEFENSE DEPARTMENT OF
Georgia Military Institute Grant
Grants to Counties Cities and
Civil Divisions
National Guard Units Grants
Grants to Counties Cities and
Civil Divisions
EDUCATION
EDUCATION DEPARTMENT OF
Grants
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
SCHOLARSHIP COMMISSION GEORGIA STATE
Direct Loans
Grants to Counties Cities and
Civil Divisions
Interest and Fees on Loans
Grants to Counties Cities and
Civil Divisions
Law Enforcement Personnel and Firemens
Dependent Scholarships
Tuition and Scholarships
Scholarships
Tuition and Scholarships
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
PLANNING AND BUDGET OFFICE OF
Payments to Regional Commissions
Grants to Counties Cities and
Civil Divisions
HUMAN RESOURCES DEPARTMENT OF
Benefits
Direct Benefits Medical Care and
Public Assistance
Grants
Grants to Counties cities and
Civil Divisions
LABOR DEPARTMENT OF
Benefits
Direct Benefits Medical Care and
Public Assistance
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
200000000
40000000
200000000 855166676
1600000
15804200
17404200
63628511263
20260286080
49816669
1499314584 21809417333
100100000
23900000
600000
119896150 244496150
2500000
19670000
38615448560
6104789153 44720237713
80449870
52236100
25417966
158103936
2570660132
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
GENERAL BUDGET FUND continued
REVENUE DEPARTMENT OF
Grants To Counties for County Appraisal Staffs
Grants to Counties Cities and
Civil Divisions
Loans to Counties Tax Reevaluation
Grants to Counties Cities and
Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
VETERANS SERVICE DEPARTMENT OF
Central State Hospital
Other Contractual Expense
Confederate Widows
Direct Benefits Medical Care and
Public Assistance
Medical College of Georgia
Other Contractual Expense
41199987
27280000
112344965 180824952
302322650
2424000
146000000 450746650
SI34833612688
REVENUE SHARING FUND
AGRICULTURE DEPARTMENT OF
Agrirama
Capital Outlay
Other Contractual Expense
DEFENSE DEPARTMENT OF
National Guard Units Grants
Grants to Counties Cities and
Civil Divisions
S 18836373
3695800
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
SCHOLARSHIP COMMISSION GEORGIA STATE
Tuition Grants
Grants to Counties Cities and
Civil Divisions
HUMAN RESOURCES DEPARTMENT OF
Benefits
Direct Benefits Medical Care and
Public Assistance
100000000
725900000
1171520000
335000000
239800000
S 2594752173
Sl37428364861133
ia

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
134
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
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Telephone Billings
Workmens Compensation Fund
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
8110741 22005780 00 00 809474100 2159988493 1600000 40589507
30116521 00 00 2969462593 35000 42189507 35000
30116521 10009032 11220901 182500 3112753 00 00 00 00 00 00 00 00 2969497593 949584595 1115835290 16644307 311275300 00 437138964 104831819 42154507 51318605 6254810 1605693 00 24000000 12140164 5302881
240000 4249988 1101347
s 30116521 00 2935310275 34187318 s 76341825
34187 318
The above comparison indicates that Telephone Billings were overspent in the amount of 121 401 64 This overexpendi
ture is in violation of Section 45 of the General Appropriations Act of 19731974 as approved April 19 1973STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
r
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
expenSuresatoalfnaefl9UoIot2r0ohe ePartment of Agriculture as presented on page 40 of unit report provided for
fuSdavanLndStPSSLiSlsf fUndS aVaUable and bUdgeted
135
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
Agrirama
Fire Ant Eradication
Indemnities
Excess of Funds Available over Expenditures
1414673613
303945187
ACTUAL
1414673613
303945187
OVER
UNDER
00
00
1718618800
184406500
1903025300
1718618800
188921804
1907540604
00
4515304
4971888
4515304
4971888
1903025300 1912512492
9487192
878994600
399471900
283000000
94500000
60558800
180000000
6500000
1903025300
874152120
395890575
282968658
94500000
30775388
179955153
6419250
1864661144
4842480
3581325
31342
00
29783412
44847
80750
38364156
47851348
47851348
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
turesotatini ljaTllo6 1 epartmt f Audits as presented on page 12 of unit report provided for expendi
avarUameaandgexP4nditu6re0s0may bsSaTiaVfollotsT expenditures o actual fund
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services and Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 198260000 198260000
00
198260000 187074156 S 11185844
5 1U 95844 iiissa44136
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Banking and Finance as presented on page 17 of unit report provided
for expenditures totaling 113655000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
1136550 00 00 1136550 21 00 20 00 2120
1136550 00 1136571 20 2120
902450 234100 1136550 00 00 00 900447 227267 74 57 200226 683243
1127715 31 883469
8855 89 885589
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 4753107300 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
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
BUDGETED
1132321900
59700000
1066187100
59700000
OVER
UNDER
66134800
00
1192021900 1125887100 66134800
3515662820 1811565138 1704097682
4707684720 2937452238 1770232482
45422580
45422580
00
4753107300 2982874818 1770232482
225933500
176129200
21000000
589347800
77500000
115700000
131000000
3416496800
4753107300

211159738
167255518
20645997
219750000
77500000
115700000
129573400
1624739554
2566324207
416550611
14773762
8873682
354003
369597800
00
00
1426600
1791757246
2186783093
416550611STATE UNITS
137
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 23 of unit report provided for expendi
tures totaling 274229800 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
2572450 169848 00 00 2572450 172115 00 25 2 267 00 25
2742298 00 2744565 25 2 267 25
2099696 642602 00 00 1984716 453271 05 27 114 189 979 330 95 73
2742298 00 2437987 306577 32 93 s 304 306 310 577 6R
93
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 16 of unit report provided
for expenditures totaling 70901000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Research Contracts
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
60915000 9986000 60915000 9986000 00 00
70901000 70901000 00
9115000 9089275 257 25
5620000 5619418 5 82
56166000 56166000 oo
70901000 70874693 263 07
26307 263 07
iiiwMuuumumuiMMi
138
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
pproved budget for the Georgia Forestry Commission as presented on page 23 of unit report provided for
aling 1100954100 A comparison of anticipated funds available and budgeted expenditures to actual
The total a
expenditures totaling
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
BUDGETED
OVER
UNDER
Excess of Funds Available over Expenditures
823575000 277379100 823575000 277657143 00 278043
1100954100 1101232143 278043
804965800 294788300 1200000 792420839 294662946 1197958 f1 12544961 125354 2042
1100954100 1088281743 12672357
12950400 s 12950400
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 5450498000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
BUDGETED
2701691700
1473292400
ACTUAL
2701691700
1473292400
OVER
UNDER
JD0
00
4174984100 4174984100 00
1275513900 1105929600 169584300
5450498000 5280913700 169584300
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
Grants
General Obligation Bonds
Excess of Funds Available over Expenditures
00
3830602
3830602
5450498000 5284744302 S 165753698
1313912300
1197107700
1692375000
252600000
991803000
2700000
1271252939
1187795140
1664896830
252600000
855166676
00

42659361
9312560
27478170
00
136636324
2700000
5231711585 218786415
53032717 53g32717STATE UNITS
139
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 25 of unit report
provided for expenditures totaling 45820000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
II
m
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
45820000
10720000
35100000
S 45820000
ACTUAL
45820000
8753588
32140398
40893986
4926014
OVER
UNDER
00
1966412
2959602
4926014
4926014
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 36 of unit report provided for expendi
tures totaling 5368227600 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Georgia Military Institute Grant
National Guard Units Grants
Excess of Funds Available over Expenditures
OVER
UNDER
165629300
52800000

218429300
147324409
365753709
165629300
52800000
218429300
140682070
359111370
00
00
00
6642339
6642339
2473891 3 1 3 2473891 61585261 88790166 56661559 94461556 1600000 19500000 61013281 571980 66423 47073 10727 14342 72143 5719 nn
368227600 39
193497500 57734300 95895800 1600000 19500000 368227600 34 41 44 00 00 19
80
MMitr
140 STATE 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 EXPENDITURES
The total approved budget for the Department of Education as presented in unit report provided for expenditures
totaling 74112647897 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
Grants
BUDGETED
55618238297
3369840000
ACTUAL
55618238297
3369840000
OVER
UNDER
00
00
58988078297
15124569600
S 74112647897
1651535800
946639100
2619080000
2805627200
66089765797
58988078297 00
12859748981 2264820619
71847827278 2264820619
1556251373
868008706
2610684283
2805620887
63728511263
95284427
78630394
8395717
6313
2361254534
Excess of Funds Available over Expenditures
EDUCATION
EDUCATIONAL IMPROVEMENT COUNCIL GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
74112647897 71569076512 2543571385
S 278750766 s 278750766
The total approved budget for operations of the Georgia Educational Improvement Council was 8555800 plus transfers
from the General Assembly of Georgia of 1698681 as authorized by Senate Bill No 465 Section 5 approved April 7 1972
making total funds available of 10254481 The total expenditures of the Georgia Educational Improvement Council were
10254481 in the fiscal year ended June 30 1974STATE UNITS 141
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
I 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 3800000
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves

217239
4017239
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
2699478
1317761
4017239
00
4017239
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 739600000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
EXPENDITURES
Operating Expenses
Employers Contributions
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
13700000 725900000 739600000 13700000 725900000 739600000

13700000 725900000 739600000 13700000 725900000 739600000

00
00
00
00
00
00
00
0
jMLmimiummiLwwmiiw

142
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents of the University System of Georgia includes the operation of the Regents
Central Office as well as Organized Research Extension Teaching Institutions Grants to Junior College and other
activities The Regents in turn make budget allocations to the various units as shown on page 42 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 HEFA Construction Grants Authority Lease Rentals Grants to DeKalb College Student Aid and
Teachers Retirement as presented on page 57 of unit report provided for expenditures totaling 4702459000 A
comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Regents Central Office
State Funds
Revenue Sharing Funds
General Obligation Bonds
Authority Lease Rentals
Grants to DeKalb College
Student Aid
Teachers Retirement
Other Revenues Retained
Regents Central Office
Capital Outlay
HEFA Grants
Authority Lease Rentals
EXPENDITURES
Regents Central Office
Personal Services
Operating Expenses
Capital Outlay
Regular
General Obligation Debt Sinking Fund
HEFA Construction Grants
Authority Lease Rentals
Grants to DeKalb College
Student Aid
Teachers Retirement
Excess of Funds Available over Expenditures
169600000
5000000
100000000
2019330000
298000000
53600000
1504051500
4149581500
87993500
182394400
282489600
552877500
S 4702459000
166140000
88953500
7500000
100000000
182394400
2301819600
298000000
53600000
1504051500
4702459000
ACTUAL
169600000
5000000
100000000
2019330000
298000000
53600000
1504051500
4149581500
OVER
UNDER
00
00
00
00
00
00
00
00
1935152
138714500
279967600

86058348
43679900
2522000
420617252 132260248
4570198752 132260248
148227538
84728153
5000000
00
138714500
2279517600
297281980
49816669
1499314584
17912462
4225347
2500000
100000000
43679900
22302000
718020
3783331
4736916
4502601024 199857976
67597728 S 67597728STATE UNITS 143
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Scholarship Commission as presented on page 81 of unit report pro
vided for expenditures totaling 663550000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
ACTUAL
OVER
UNDER
EXPENDITURES
Personal Services
Operating Expenses
Direct Loans
Interest and Fees on Loans
Law Enforcement Personnel and Firemens
Dependent Scholarships
Scholarships
Tuition Grants
Excess of Funds Available over Expenditures
281480000 281480000 00
335000000 335000000 00
616480000 616480000 00
47070000 33903108 131668 92
663550000 650383108 131668 92
00 5828223 58282 23
663550000 656211331 73386 69
47350000 45325759 20242 41
32300000 25520652 67793 48
100100000 100100000 00
23900000 23900000 00
2500000 600000 19000 00
122400000 119896150 25038 50
335000000 335000000 00
663550000 650342561 5868770 s 132074 58687 39
70
ll
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
I EDUCATION
TEACHERS RETIREMENT SYSTEM
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
80495400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
804954 00 773242 60 31711 40
375842 00 355954 82 19887 18
429112 00 417287 78 11824 22
804954 00 773242 60 00 31711 40 00
144
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
totaling 76115000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
761150 00 64383719 S 11731281
481900 279250 00 00 37497790 26885929 10692210 1039071
761150 00 64383719 11731281
00 s 00
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for expenditures totaling
100710597 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
10000000 90710597
100710597 S
64160597 36550000
100710597

ACTUAL
00
59634336
59634336 1
49319886
7431675
56751561
2882775
OVER
UNDER
10000000
31076261
41076261
14840711
29118325
43959036
2882775STATE UNITS
145
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assemoly of Georgia was 6763000 00 sales of p
2 02500 plus carryover of reserves from prior year of 81450000 making total funds ailableofISJls 0 Tf
total expenditures of the General Assembly of Georgia were 659380150 in the fiscal year ended June 30 1974
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 28 of unit renori rTHfl w Jlv
SSi1 turo S Snd
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Mansion Allowance
Excess of Funds Available over Expenditures
BUDGETED
95225000
25177600
120406on
59708800
58193800
2500000
ACTUAL
95225000
30943714
126168714
58099921
57805456
2500000

118405377
7763337
OVER
UNDER
00
5766114
5766114
1608879
388344
00
1997223
GOVERNOR OFFTQE OF THE
GOVERNORS EMERGENCY FUNn
COMPARISON OF APPROVED BUDGET TO TfWaT FTTOS AVATTARTE AND EXPENDTTTTPES
u3y
FUNDS AVATTyiTE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to other State Budget Units
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
20000000Q 180016046 19983954
180016046 19983954
9 0 on
146
STATE UNITS
COMPARISON OF APPROVED BUnfiET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RV SPENDING UNITS
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Payments to Regional Commissions
Excess of Funds Available over Expenditures
BUDGETED
174898200
89608000
264506200
00
264506200
160639800
84196400
19670000
764506200

ACTUAL
174898200
90149501
265047701
7755217
272802918
OVER
UNDER
00
541501
541501
7755217
8296718
155204684
78990592
19670000
253865276
18937642
5435116
5205808
00
10640924
1R937642
GRANTS ADVALOREM TAX RELIEF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the AdValorem Tax Relief Grants provided for expenditures totaling 4984825000 A
comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
S 4984825000 S 4984825000
OVER
UNDER
00
S 4984825000 S 4977383500 7441500
S 7441500 S 7441500STATE UNITS
147
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the state Aid Grants to Counties provided for expenditures totaling 1191701303 A
comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures Bay be
summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
260000000
931701303
1191701303
ACTUAL
vl3v3 1191701303
260000000
931701303
1191701303
00
OVER
UNDER
00
00
00
00
0
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
Appropriation Allotments
State Funds
EXPENDITURES
Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
420000000
931700000
1351700000

ACTUAL
1351700000
420000000
931700000
1351700000
i0
OVER
UNDER
00
00
00
00
0
148
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 expenditures
totaling 72992162900 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
General Obligation Bonds
Benefits
Grants
BUDGETED
29394399700
788877000
ACTUAL
29394399700
788877000
OVER
UNDER
00
00
30183276700
42808886200
72992162900
00
30183276700 00
38618811425 4190074775
68802088125 4190074775
775745251
775745251
S 72992162900 69577833376 3414329524
14093343700
10412849900
697141300
607000000
39000000
39793550200
7349277800
13597771885
8612809069
620326960
554500000
00
38855248560
6104789153
495571815
1800040831
76814340
52500000
39000000
938301640
1244488647
Excess of Funds Available over Expenditures
S 72992162900 68345445627 4646717273
S 1232387749 S 1232STATE UNITS
149
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
I JUDICIAL SYSTEM
SUPREME COURT
its
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supreme Court of Georgia as presented on page 16 of unit report provided for
expenditures totaling 87198100 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
BUDGETED
ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
of Tnpqb2pe cmParsonAidicates that Operating Expenses for the Supreme Court operations were overspent in the amount
ot 2308948 Budget amendments should have been made for revised estimated expenditures
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
87198100 87198100 00
74760600 12437500 69001469 14746448 5759131 2308948
s 87198100 83747917 3450183
3450183 s 3450183
The total approved budget for the Court of Appeals of Georgia as presented on page 14 of unit report provided for
expenditures totaling 95284400 A comparison of anticipated funds available and budgeted expenditures to actual fund
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
95284400
ACTUAL
95086408
OVER
UNDER
197992
89764400
5520000
84075657
5721198
5688743
201198
95284400

89796855
5289553
5487545
5289553
Uo 1 ahZe comPrilin indicates that Operating Expenses were overspent in the amount of 201198 Budget amendments
should have been made for revised estimated expenditures150 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 14 of unit report provided for
expenditures totaling 608009300 A comparison of anticipated funds available and budgeted expenditures toactual funds
available and expenditures may be summarized as follows
BUDGETED
ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services for Superior Courts operations were overspent in the amount of
20553671 Budget amendments should have been made for revised estimated expenditures
JUDICIAL SYSTEM
ADMINISTRATIVE OFFICE OF THE COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Administrative Office of the Courts as presented on page 19 of unit report provided
for expenditures totaling 46189300 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
601465800 6543500 601465800 6543500 00 00
608009300 608009300 00
s 577609300 30400000 598162971 7881648 20553671 22518352
608009300 606044619 1964681
1964681 s 1964681
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services and Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDEtt
10009300 36180000 10009258 35880000 42 300000
46189300 45889258 300042
00 2746575 2746575
46189300 48635833 2446533
46189300 s 30334013 S 15855287
18301820 s 18301820
STATE UNITS
151
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

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 3700000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
U
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
3700000 s
3700000 s

ACTUAL
3700000
OVER
UNDER
3696430
3570 S
00
3570
3570
U
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Qualifications Commission as presented on page 12 of unit report provided
for expenditures totaling 444100 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL

OVER
UNDER
444100 s 444100 221324 222776 s 00
444100 222776
222776

152
STATE 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 50 of unit
report provided for expenditures totaling 3808718700 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Benefits
Grants
Unemployment Compensation Reserve Fund
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
174312000 171812000 2500000
3634406700 2542573831 1091832869
3808718700
00
2714385831 1094332869
851187914
851187914
3808718700 3565573745 243144955
1879265400
1626501900
93551400
176900000
32500000
1632192103
1198240951
80449870
52236100
25417966
247073297
428260949
13101530
124663900
7082034
08718700 2988536990 820181710
S 577036755 S 577036755
MANPOWER PLANNING COUNCIL CAMPS
The total approved budget for the Department of Labor Manpower Planning Council Camps as presented on page 50 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
19114500
00
21645805
966735
OVER
UNDER
2531305
966735
19114500 22612540 3498040
16465800 15186348 1279452
2648700 5964253 3315553
19114500 21150601 2036101
1461939 s 1461939
The above Program is funded 100 by Federal funds These funds are received by the Governors Office and are trans
mitted to the Department of Labor for disbursement These funds were not budgeted in the General Appropriations Act The
above budget wassubmitted to the Office of Planning and Budget based on estimated revenues and expenditures and was not
adjusted to actual revenues and expendituresSTATE UNITS
153
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 50 of unit report provided for expenditures totaling 38864900 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
0 UNDER
38864900 38864900 00
31148700 7716200 29485667 7486272 1663033 229928
38864900 36971939 1892961
1892961 s 1892961
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Law as presented on page 21 of unit report provided for expenditures
totaling 176572988 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Library Books
Excess of Funds Available over Expenditures

BUDGETED
ACTUAL
00
76572988
145570000
28402988
2600000
17657291
3450000
180102988
OVER
UNDER
169972988 6600000 176572988 169972988 6680000 00 800db
176652988 80000
175491824
4611164
3450000
3530000
144712870 857130
28208294 194694
2570660 29340
1081164
4611164
I154
STATE UNITS
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 11 of unit report provided for
expenditures totaling 1100000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
1100000 930000 170000
700000 400000 570741 129259
161459 238541
1100000 732200 367800
s 197800 197800
OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
STATE BOARD OF PARDONS AND PAROLES
The total approved budget for the Department of Offender Rehabilitation State Board of Pardons and Paroles as
presented on page 24 of unit report provided for expenditures totaling 38250700 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
38250700
32248900
6001800
38250700

ACTUAL
38250700
31761000
5210216
36971216
1279484
OVER
UNDER
00
487900
791584
1279484
1279484STATE UNITS
155
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES

BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
STATE BOARD OF OFFENDER REHABILITATION
The total approved budget for the Department of Offender Rehabilitation State Board of Offender Rehabilitation as
presented on page 25 of unit report provided for expenditures totaling 845300500 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
OVER
UNDER
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 549 000 00 4549000 00 00
3 904 005 00 4122552 24 218547 24
8 45 3 005 00 00 8671552 20279 24 09 218547 20279 24 09
8 35 3 005 00 8691831 33 238826 33
6 506 867 00 4687834 68 1 819032 32
1 946 138 00 973689 17 972448 83
8 453 005 oo 5661523 85 2 791481 15
3030307 48 s 2 030307 48
STATE BOARD OF CORRECTIONS
The total approved budget for the Department of Offender Rehabilitation State Board of Corrections as presented on
page 26 of unit report provided for expenditures totaling 4137974500 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
2548364700
1200000000
3748364700
389609800
4137974500
00
ACTUAL
OVER
UNDER
2548364700 00
864125413 335874587
3412490113
407260143
335874587
17650343
3819750256 318224244
11127410
11127410
4137974500 3830877666 307096834
1665023900
1130750600
1258200000
84000000
4137974500

1605736593
1064476944
919852741
84000000
59287307
66273656
338347259
00
3674066278 463908222
156811388 S 156811388156
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 33 of unit report provided for expenditures totaling 197390000 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 YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
197390000
00
s 197390000
128329500 69060500
1 97390000

ACTUAL
406414023
362146699
768560722
122730107
65673338
OVER
UNDER
209024023
362146699
571170722
5599393
3387162
188403445 8986555
580157277 S 580157277
PUBLIC SAFETY DEPARTMENT OF
REGULAR
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 56 of unit report provided for
expenditures totaling 2594337500 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
2320213200
274124300
2594337500
00
ACTUAL
2320213200
276036941
2596250141
27955027
2594337500 2624205168
1721680900
856556600
16100000
1724578472
879121773
28461620
2594337500
2632161865
OVER
UNDER
00
1912641
1912641
27955027
29867668
2897572
22565173
12361620
37824365
11
7956697 XL
7956697
The above comparison of budgeted to actual expenditures reflects the actual expenditures exceeded the budgeted
amounts in all budgeted categories and such over expenditures are in violation of Section 45 of the General Appropriations
Act for fiscal year 19731974 approved April 19 1973 However the actual expenditures for Capital Outlay would not have
exceeded the budget had the Department budgeted for approved funds carried over from the prior year
Applications for Federal grants have been filed with the United States Department of Justice through the State Crime
Commission for Law Enforcement Assistance Administration discretionary funds Upon approval of these grants claims will
be submitted in the amount of 16630950 for expenditures made in fiscal year 197 31974 Had these grants been approved
before June 30 1974 and the budget amended actual expenditures for Personal Services would not have exceeded the budgetSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
157

PUBLIC SAFETY DEPARTMENT OF
HTGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Highway Safety as presented on page 15 of unit report provided for
expenditures totaling 26182600 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 Expenses
Excess of Funds Available over Expenditures
26182600
21922600
4260000
26182600
28966015
21219063
3746952
24966015
4000000
OVER
UNDER
2783415
703537
513048
1216585
4000000
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for tne Public Service Commission as presented on page 19 of unit report provided for
expenditures totaling 170468200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
169703800 764400 170468200 i697n38nn 3157885 172861685 114831675 38306994 153138669 19723016 00 2393485 2393485
125723700 44744500 1704fi82no 10892025 6437506 17329531
19723016
158
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 61 of unit report provided for expendi
tures totaling 1902097900 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Grants
Loans to Counties
Motor Vehicle Tag Purchases
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1901397900 1901397900 00
700000 644802 55198
1902097900 1902042702 55198
1070406900 1058718211 11688689
645646000 620403793 25242207
41200000 41199987 13
32500000 27280000 5220000
112345000 112344965 35
1902097900 1859946956 42095746 42150944

s 42095746
SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State as presented on page 38 of unit report provided for expenditures
totaling 585956029 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
567376400 18579629 567376400 20004338 00 1424709
585956029 587380738 1424709
00 1484428 1484428
585956029 588865166 2909137
304465000 199991029 81500000 302706826 193243289 81500000 1758174 6747740 00
585956029 577450115 11415051 s 8505914
11415051
STATE UNITS
159
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
I COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented on page 44 of unit report provided for
expenditures totaling 51518323575 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
Transfer from Fund Balance
Additional Federal and Other
Participation
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Authority Lease Rentals
BUDGETED
ACTUAL
OVER
UNDER
21909822381 21885422381 24400000
12461734506 12953094987 491360481
34371556887 34838517368
466960481
10395567086
4035492110
10395567086
4035492110
00
00
00
2715707492
2715707492
51518373575 49269576564 2248747011
8685745000
4847501816
34807840152
3177236607
7860398492 825346508
3467804235 1379697581
18891827818 15916012334
2620837925 556398682
S 32840868470 S18677455105
Excess of Funds Available over Expenditures S 16428708094 164i287iQ80i94
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 21 of unit report pro
vided for expenditures totaling 951605700 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Central State Hospital
Confederate Widows
Medical College of Georgia
Excess of Funds Available over Expenditures
BUDGETED
608605000
343000700
ACTUAL
608605000
342141523 IrL
OVER
UNDER
00
859177
951605700
174604000
24555000
298489500
305357200
2600000
146000000
950746523 S
859177
171187788 3416212
24637715 82715
298489460 40
302322650 3034550
2424000 176000
146000000 00
945061613 5
5fiB4910
6544087
S6B4910
The above comparison indicates that Operating Expenses were overspent in the amount of 82715 This overexpenditure
is in violation of Section 45 of the General Appropriations Act of 19731974 as approved April 19 1973
160
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN D ROOSEVELT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Franklin D Roosevelt Warm Springs Memorial Commission does not file a budget with the Office of Planninq 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 114348798 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
s 1101500 41987 00 98 110150000 4350968 00 152170
1143487 98 00 114500968 1278885 152170 1278885
1143487 98 115779853 1431055
922487 221000 98 00 91728958 22014988 519840 85012
1143487 98 113743946 604852
2035907 s 2035907
161

SECTION IT
REPORT OF THF qtte AUrTTOR 0F GEoRrTa
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF CTORrTB
GENERAL COMMENTS
165
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 1974
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1974
FINANCIAL CONDITION
The consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 176177 shows
there was a surplus in Budget Funds of 50199570 at June 30 1974 Budget Funds include Resident Instruction Fund Other
Organized Activities Student Aid Fund and Unexpended Plant Fund
Of the surplus of all units of the University System of Georgia of 50199570 the surplus of Revenue Sharing Funds
was 2899261 This surplus upon the return of funds to the Regents of the University System of Georgia for transmittal
to the Department of Administrative Services Fiscal Division can be reappropriated in the next fiscal period according to
the regulations of the Office of Revenue Sharing
The combined fund balance of Auxiliary Enterprises was 71549029 These fund balances were retained by the indivi
dual institutions for operations in subsequent periods
Nonoperating funds maintained by the various institutions consist of Restricted Funds Loan Funds Endowment Funds
and Private Trust and Agency Funds The fund balances at June 30 1974 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 76167380704 at June 30 1974 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 1974 for Resident Instruction Fund Other Organized Activities Student Aid Fund Unexpended Plant Fund and
Auxiliary Enterprises is as follows
FUNDS AVATTaRTE
REVENUES
Appropriation Allotments through
Board of Regents
State Funds
Revenue Sharing Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR VEapg
Transfer from Reserves and Fund Balances
For Reserves
For Fund Balances
Total Funds Available
EXPETOTTTTRKg
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
TOTAL
19963004100
1171520000
21134524100
5822534259
9876804197
BUDGET
FUNDS
19963004100
1171520000
21134524100
5822062670
7517628347
470176484
116287634
143677893
00
25695387669
8636007958
548851388
1832297028
24268337615
7793832993
548851388
1832297028
707782631
174573986
AUXILIARY
ENTERPRISES
00
00
00
471589
2359175850
36833862556 34474215117 2359647439
326498591
116287634
374303266 74 34617893010 28024336 fA
1427050054
842174965
00
00
36712544043 34443319o 24 2269225019
533208645
3742036fi 74 346178930TO 2802433664
SB
166
GENERAL COMMENTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents of the University System of Georgia includes the operations of the Regents
Central Office allocations for specific purposes and grants to the teaching institutions The Schedule of Budget
Transfers to Other Units as presented on pages 58 and 59 of the Regents of the University System of Georgia audit report
showed that the total approved budget for units of the University System was 35904460400
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
Appropriation Allotments through
Board of Regents
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund
Balances
EXPENDITURES
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
BUDGETED
19963004100
1171520000
21134524100
14747872800
OVER
UNDER
19963004100
1171520000
21134524100
13339691017
00
00
00
1408181783
35882396900
22063500
35904460400
25086516800
8090258200
693355900
2034329500
35904460400
34474215117 1408181783
143677893
121614393
34617893010 1286567390
24268337615
7793832993
548851388
1832297028
818179185
296425207
144504512
202032472
34443319024 1461141376
174573986
174573986
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 232298 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
followsGENERAL COMMENTS
167
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
GEORGIA STATE UNIVERSITY
AUXILIARY ENTERPRISES
In the year ended June 30 1973 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 whom intended
The employee who was responsible for the payment of bookstore obligations and had the authority to initiate request
for checks in payment of bookstore obligations was bonded in the amount of 10000000 under blanket surety bond
In the year under review 3962361 was received through the Board of Regents of the University System of Georgia from
the surety bond company
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 1974 are as follows
1 Number of Items Charged on Inventory Listing 174a
2 Number of Items Physically Located on Audit 1733
3 Number of Items not Physically Located on Audit
4 Number of Items Located in Test Area and not Charged on
Test Inventory Listing
5 Number of Items Located with Inventory Sticker Missing 35
Based on the results found in the interim audit on inventory controls it is evident that the control and reporting
of inventory records are not being maintained and periodically checked by the departments as necessary for good inventory
control The periodic checking of inventory control listings is absolutely necessary because of the movement of equipment
within the University
MEDICAL COLLEGE OF GEORGIA
PLANT OPERATIONS OVERPAYMENTS
Before the arrival of the auditors officials of the Medical College of Georgia initiated an investigation of the
expenditures of plant operations It was suspected that overpayments for carpenter services were made to Mr L P Fooshe
The suspected overpayments were brought to the officials attention by Mr Homer Boggus Renovation Supervisor
It was found that 18 checks totaling 1209600 in payment of false invoices were made to Mr L P Fooshe These
checks were cashed by Mr Fooshe
These bogus invoices were approved by Mr Von Behren Physical Plant Business Manager
During the year under review restitution was made as follows
654400 For Fiscal Year 197 3 Expenditures
555200 For Fiscal Year 1974 Expenditures
1209600
Details concerning this matter are on file in the State Auditors office
PAYROLL ACCOUNT
Six checks that were supposed to be voided were stolen from the Medical College of Georgia Payroll Office on or before
July 11 1974 Signatures on four checks totaling 56576 were forged and cashed at the Citizens and Southern National
Bank Augusta Georgia
The six checks were voided on April 19 1974 but due to mishandling by the Payroll Office personnel the checks were
not stamped void nor the signature removed
The bank made restitution to the Medical College of Georgia on the four forged checks on September 6 1974
Proper controls have been implemented to prevent future occurence
168
GENERAL COMMENTS
armTT FINDINGS continued
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
UNEXPENDED PLANT FUND
REVENUE SHARING FUNDS
Revenues and expenditures of Revenue Sharing Funds are maintained as part of the Unexpended Plant Fund records These
records are kept in such a manner that the examiners could identify revenues and expenditures of the Revenue Sharing Funds
Records of the Unexpended Plant Fund are maintained on the modified accrual basis of accounting which is the system
employed by all units of the University System and is in conformity with the regulations of the Office of Revenue Sharing
Revenues are verified with audited figures of the Regents of the University System of Georgia The Regents of the
University System of Georgia is the State Agency that receives Revenue Sharing Funds from the Department of Administrative
Services Fiscal Division and in turn disburses these funds to the units of the University System
In our study of fiscal and compliance matters as prescribed by the Audit Guide and Standards for Revenue Sharing
Recipients we discovered the following condition which we consider to be a matter of noncompliance Contracts for
revenue sharing financed projects do not make the successful bidder aware of his labor standards responsibilities under
the DavisBacon Act
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
UNIVERSITY OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1974 the Regents Scholarship Fund had a balance of 3708332 of which 2417000 was committed for
the purpose of the Fund After providing for payment of commitments there was an uncommitted balance of 1291332
which should be returned to the Regents of the University System of Georgia for transmlttal to the Department of
Administrative Services Fiscal Division
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items This
examination indicated there is still a problem in getting information recorded on the inventory controls within a reason
able length of time and of the movement of equipment from one location to another Effort should be made to implement
procedures to maintain an accurate inventory control as required by established policies of the University
SENIOR COLLEGES
ALBANY STATE COLLEGE
UNEXPENDED PLANT FUND
STATE FUNDS
During the course of this examination it was noted that 979524 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
PRIVATE TRUST AND AGENCY FUNDS
Included in the Private Trust and Agency Funds are overdrawn balances of 6277 for Federal Income Tax 59145 for
student insurance and 514910 for student activities It is a violation of the trust relation to expend monies held for
ir parties for purposes other than those designated by the party for whom the funds are held Individuals 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 agenciesGENERAL COMMENTS
169

AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS continued
On June 30 1974 the Regents Scholarship Fund had an uncommitted balance of 9400 which should be returned to the
Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal Division
GENERAL
In the cash balance at June 30 1974 there was a total of 137187 in returned checks A number of these checks
were dated in prior years Every effort should be made to collect these returned checks
ARMSTRONG STATE COLLEGE
UNEXPENDED PLANT FUND
REVENUE SHARING FUNDS
Revenues and expenditures of Revenue Sharing Funds are maintained as part of the Unexpended Plant Fund records These
records are kept in such a manner that the examiners could identify revenues and expenditures of the Revenue Sharing Funds
Records of the Unexpended Plant Fund are maintained on the modified accrual basis of accounting which is the system
employed by all units of the University System and is in conformity with the regulationsof the Office of Revenue Sharing
Revenues are verified with audited figures of the Regents of the University System of Georgia The Regents of the
University System of Georgia is the State Agency that receives Revenue Sharing Funds from the Department of Administrative
Services Fiscal Division and in turn disburses these funds to the units of the University System
In our study of fiscal and compliance matters as prescribed by the Audit Guide and Standards for Revenue Sharing
Recipients we discovered the following condition which we consider to be a matter of noncompliance Contracts for
revenue sharing financed projects do not make the successful bidder aware of his labor standards responsibilities under the
DavisBacon Act
GEORGIA SOUTHERN COLLEGE
RESIDENT INSTRUCTION FUND
In the audit report for the fiscal year ended June 30 197 3 comments were made on the credit balances in students
accounts receivable at June 30 1973 A thorough analysis of these receivables was made by the College during the fiscal
year ended June 30 1974 This analysis revealed that there was a total of 2012214 of revenue never recorded and
1554095 of revenue recorded twice A net adjustment of 458119 was made during the year to students accounts receiv
able and to the fund balance Student accounts receivable at June 30 1974 were examined and appeared to be in good
order No credit balances were observed in the listing provided by the College
LOAN FUNDS
At June 30 1974 the listing of the loans outstanding subsidiary accounts at Georgia Southern College was out of
balance by 3634 with the control account The College is in the process of reconciling this difference and adjustments
will be made as necessary
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 1973
INVENTORY OF EQUIPMENT

Audit tests were made to determine the accuracy of control records and the physical location of items in a specified
building The results of the audit tests for the year ended June 30 1974 are as follows170
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE continued
INVENTORY OF EQUIPMENT continued
1 Number of Items Charged on Inventory Listing li75
2 Number of Items Physically Located on Audit fifii
3 Number of Items not Physically Located on Audit 414
4 Number of Items Located in Test Area and not Charged
on Test Inventory Listing 126
5 Number of Items Located in Areas Other Than Where
Records Indicated 44
Based on the results of this years inventory audit test there is a problem of control in the area of equipment
location and reporting of inventory records as shown by the results in 3 4 and 5 above The main cause of the
problem in area 3 above was inventory charged to departments not physically located in the specified building and sections
of departments which had previously moved from the building in area 4 above The problem lay in errors made in deleting
equipment which should have remained on the listing Problems in area 5 were caused by the loaning or transfer of
equipment without proper notification to the inventory control section No attempt was made by the auditors to locate the
414 items on the listing not physically located in the test area It is suggested that Georgia Southern College review its
inventory records as to their accuracy by physical count of the inventory In addition emphasis should be directed toward
enforcement of procedures involving loans and transfers of equipment
GEORGIA SOUTHWESTERN COLLEGE
UNEXPENDED PLANT FUND
REVENUE SHARING FUNDS
Revenues and expenditures of Revenue Sharing Funds are maintained as part of the Unexpended Plant Fund records These
records are kept in such a manner that the examiners could identify revenues and expenditures of the Revenue Sharing Funds
Records of the Unexpended Plant Fund are maintained on the modified accrual basis of accounting which is the system
employed by all units of the University System and is in conformity with the regulations of the Office of Revenue Sharing
Revenues are verified with audited figures of the Regents of the University System of Georgia The Regents of the
University System of Georgia is the State Agency that receives Revenue Sharing Funds from the Department of Administrative
Services Fiscal Division and in turn disburses these funds to the units of the University System
In our study of fiscal and compliance matters as prescribed by the Audit Guide and Standards for Revenue Sharing
Recipients we discovered the following condition which we consider to be a matter of noncompliance The regulation
requirement concerning compliance of the DavisBacon Act in that a contract held by the College did not incorporate in the
specifications the sections of the DavisBacon Act concerning wage rates and labor standards
The examiners were assured by officials of the Board of Regents of the University System of Georgia who had negotia
ted the contract for Georgia Southwestern College that an addendum would be made to the contract in order to be in
compliance with the above stated requirement
SAVANNAH STATE COLLEGE
STUDENT ACCOUNTS RECEIVABLES
Audit findings concerning student accounts receivable for the fiscal year ended June 30 1973 are quoted in part
as follows
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 stoppedGENERAL COMMENTS
171
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
STUDENT ACCOUNTS RECEIVABLE continued
The examiners conducted extensive tests in the course of the current audit concerning student accounts receivable
These tests revealed that many balances were still excessive in amount and that a number of accounts have been outstanding
for several years These tests also revealed that students had graduated received diplomas and transcripts while still
having outstanding accounts receivable These outstanding accounts receivable consisted of balances due for lost books and
library fines bookstore and dormitory charges student activity fees and matriculation fees There is no provision in the
policies of the Board of Regents for the deferment of student fees
Included in student fees receivable of the Resident Instruction Fund is 2026165 due from athletics Athletics is
a part of the Student Activities Fund which is included in Private Trust and Agency Funds The Student Activities Fund had
a deficit of 3487170 at June 30 1974 as compared with a deficit of 1826954 at June 30 1973
RESTRICTED FUNDS
The College Work Study bank account was not reconciled for the final two months of the fiscal year Failure to
reconcile promptly bank accounts by the College may result in bookkeeping errors or bank errors going undetected for long
periods of time In the future all bank accounts should be reconciled on a timely basis to insure accuracy of the
accounting records
BOOKSTORE OPERATION
An examination of the Bookstore operation was made during interim audit work performed prior to June 30 1974 The
results of this examination were as follows
1 Multiple prices on identical copies of the same book
2 Failure of the Bookstore to consider freight cost when pricing textbooks
3 Surplus books were not returned to the publishers within the publishers prescribed turn
around time for full refund causing the Bookstore to absorb the loss
After June 30 1974 additional tests were made of the Bookstore operation and it was found that substantial improve
ments have been made with regard to the above mentioned items However an examination of the Bookstore inventory at
June 30 1974 revealed that a large portion of the inventory is at least two years old
KEY DEPOSITS
On June 30 1974 Savannah State College had 95500 on deposit for dormitory keys from students but could not provide
subsidiary records to reflect amounts on deposit by the individual student In the future subsidiary records should be
maintained by the College
EXPENDITURE VOUCHERS
A block sample of expenditure vouchers
follows
rs was examined for the period under review This sample revealed exceptions as
1 Missing expenditure vouchers
2 Payments made with no invoice
3 Payments made without approval
4 Payments made without a proper receiving report
e practices are not sound from an internal control standpoint and should be corrected immediately Payments should be
made only when the entire voucher package is properly documented and has been approved for payment

jLJunmiiniMiimimm
172
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
LOAN FUNDS
The ledger of the Loan Funds presented for examination was not in balance Several errors were found in the recording
and depositing of the receipts Also the deposits in transit on the June 30 1974 bank reconciliation for the Loan Funds
were overstated by 697507 A cash receipt of 697507 from Private Trust and Agency Funds was recorded on the books
of the Loan Funds and was carried as a deposit in transit However the check from Private Trust and Agency Funds was not
written nor recorded in Private Trust and Agency Funds until the next fiscal year
PRIVATE TRUST AND AGENCY FUNDS
Savannah State College has a practice of making advances from the Student Activities Fund to employees of the College
At June 30 1974 an advance of 25000 had not been properly accounted for If proper documentation is not forthcoming
for this disbursement a refund of 25000 should be secured from the individual who received the advance
VALDOSTA STATE COLLEGE
UNEXPENDED PLANT FUND
REVENUE SHARING FUNDS
Revenues and expenditures of Revenue Sharing Funds are maintained as part of the Unexpended Plant Fund records These
records are kept in such a manner that the examiners could identify revenues and expenditures of the Revenue Sharing Funds
Records of the Unexpended Plant Fund are maintained on the modified accrual basis of accounting which is the system
employed by all units of the University System and is in conformity with the regulations of the Office of Revenue Sharing
Revenues are verified with audited figures of the Regents of the University System of Georgia The Regents of the
University System of Georgia is the State Agency that receives Revenue Sharing Funds from the Department of Administrative
Services Fiscal Division and in turn disburses these funds to the units of the University System
In our study of fiscal and compliance matters as prescribed by the Audit Guide and Standards for Revenue Sharing
Recipients we discovered the following condition which we consider to be a matter of noncompliance Compliance with the
regulations of the DavisBacon Act pertaining to wage rates and labor standards were not adhered to After June 30 1974
and prior to the completion of the audit notification was received satisfying the requirements of the DavisBacon Act
pertaining to wage rates and labor standards
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TRAVEL VOUCHERS
Travel vouchers were examined and one 1 overpayment amounting to 1703 was found When the voucher was brought to
the attention of the Comptroller reimbursement was made by the individual receiving the overpayment The overpayment
resulted from inadequate controls which were revised and corrected during the period under review
PRIVATE TRUST AND AGENCY FUNDS
Exhibit F of unit report shows six individual agency fund accounts with negative balances at June 30 1974 As
agency funds are funds held by the College as a custodian for others disbursements should not be made in excess of the
balance of funds on hand If receipts are not received to cover the excess expenditures then reimbursement should be
secured from the individual authorizing the excess disbursementsGENERAL COMMENTS
173
1

AUDIT FINDINGS continued
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURE
On June 28 1974 an expenditure of 4224 was made for rental of two 2 tuxedoes used in Graduation Day commencement
services at Albany Junior College This expenditure is not considered to be within the customary educational scope and
the Resident Instruction Fund should be reimbursed 4224 for this improper expenditure
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of specified items The
examination indicated the need for better methods of control in the area of equipment location and reporting to inventory
records In the postaudit conference assurance was given that physical inspections would be made for all departments
that inventory control records would be accurately adjusted and that any movement of equipment would be properly documented
and recorded on control records
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
MACON JUNIOR COLLEGE
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1974 the Regents Scholarship Fund had an uncommitted balance of 45034 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
LOAN FUNDS
The subsidiary records for student accounts receivable reflected a balance due from students of 40667961 whereas
the control amount shown on Exhibit A of unit report shows 40683583 due Middle Georgia College should take the
necessary steps to reconcile the 15622 difference between the control and subsidiary records
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1974 the Regents Scholarship Fund had an uncommitted balance of 6884 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
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 1974 are as follows
1 Number of Items Charged on Inventory Listing 419
2 Number of Items Physically Located on Audit 374
3 Number of Items not Physically Located on Audit 45
4 Number of Items Located in Test Area and not Charged
on Test Inventory Listing
5 Number of Items Located in Areas Other Than Where
Records Indicated
2

Based on the results of this years inventory audit test there is a problem of control in the area of equipment
location and reporting of inventory records as shown by 26 items being found in the test area and not listed on the inven
tory and 46 items being found in areas other than locations indicated by records

174
GENERAL COMMENTS
AUDIT FINDINGS continued
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
In the fiscal year ended June 30 1973 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 System 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 1972 of the Ocean Science
Center also showed the following exception
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 pre
scribed 10 per mile should be refunded to Skidaway Institute of Oceanography175
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA176
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1974
ASSETS
TOTAL
RESIDENT
INSTRUCTION
FUND
OTHER
ORGANIZED
ACTIVITIES
CORREHT
RESTRICTED
FUNDS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
1688460762 736462382 20377371 237467059
2911819471 1281460126 296712769 296916389
696120118 216516698 85858272 00
4976755970 00 00 282042066
76167380704 00 00 00
Total Assets
S 2234439206 362193670 S 816425514
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
2701602134 1266646694 243392466 00
1952452874 927794290 106570179 00
81736282447 00 00 816425514
47300309
2899261
39998222
00
12231025
00
00
00
Total Liabilities Reserves
Fund Balances and Surplus
362193670 S 816425514CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1974
177

FUNDS LOAN FUNDS ENDOWMENT FUNDS PLANT FUNDS
AUXILIARY ENTERPRISES STUDENT AID FUND UNEXPENDED 3XPEKmFD PRIVATE TRUST AND AGENCY FUNDS 427717718
6341630 00 860397 25 86105454 141387425 00
53347952 00 00 00 983382235 00 00
393745148 00 00 00 00 00 00
528374049 00 23 923099 93 1119018665 85275552 00 569735645
00 00 00 00 00 761 673 807 04 00
S 969125519
sOS 2478349718 1205124119 1210045212 S76167380704 S 997453363
54831634
842744856
71549029
00 00 00 1136731340 00 00
0 00 00 75343549 00 00
00 2478349718 1205124119 00 76167380704 997453363
00
00
00
00
00
00
00 4928938
00 2899261
00
00
00
00
S 9691255 Id
J2a 2478349718 S 1205124119 121 00452 1 7 76167380704 997453363179
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA180
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 1974
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
From Regents of the University System of Georgia
State Funds
Revenue Sharing Funds
Total Appropriation Allotments
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
Total Revenues
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves and Fund Balances
For Reserves
For Fund Balances
Total Funds Available
CURRENT
RESIDENT
INSTRUCTION
FUND
16905210000
19963004100
1171520000
21134524100 S 16905210000
3651567947
703013765
97220419
821880740
548851388
5822534259
5245449598
133745869
1164239432
2469050371
518146389
90544041
255628497
00
5 15699338456
S 36833862556
2441761060
456063405
48901291
686299224
3633024980
4852647415
11880169
16354233
359258115
374430147
103846836
247623
9351194272
26256404272
470176484
116287634
22160721
586464118
22160721
37420326674 S 26278564993CONSOLIDATED 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 1974
181
j
FUNDS
OTHER
ORGANIZED
ACTIVITIES
STUDENT UNEXPENDED
AUXILIARY AID PLANT
ENTERPRISES FUND FUND
2960794100
S 2960794100
97000000
1171520000
1268520000

1168881895
235245423
21737774
92291963
1518157055
113775975
137985
2871767
1114335793
143716242
28819715
2921814532
5882608632
471589
471589
279026208
1144453428
903766253
42734955
119710458
130515452
2359647439
2359647439
548851388
548851388
40924992
11233348
26581354
43289553
122029247
121727715
560004
91690210
47809086
3251488
130763075
548851388 517830825
548851388 1786350825

3375669 326498591
116287634
3375669 442786225
118141503
118141503
iia
59959843 0 2802433664 S 54BB5T3BB 19 044933 B182
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 1974
EXPENDITURES
CURRENT
RESIDENT
INSTRUCTION
FUND
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Total Personal Services
OPERATING EXPENSES
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Insurance and Bonding
Workmens Compensation and Indemnities
Tuition and Scholarships
College Work Study Program
Student Aid
Equipment Purchases
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Computer Charges
Total Operating Expenses
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Employers Contribution for
FICA
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
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
23982497447 18679623674
10144539 82 8038506 16
4889069 18 3546879 31
2095293 22 1339306 61
256953876 69 199720928 82
4535126 73 3235482 96
449986 50 271121 61
301226 39 277219 90
21646484 47 12966147 92
5182083 12 3511091 26
3586499 88 2599606 06
9505144 18 6724866 71
1880285 19 1509607 42
8051524 14 4648180 47
613080 12 448481 93
35419 86 35369 17
333534582
551215403
1798444118
203065840
22152534
215177499
438548293
44035019
9184859346
6760688
81128
6841816
7994
274219
69145421
149494536
905020
149446
2895012
118300
121747975
18387228
34431635
1383002784
44895642
1832297028
36712544043
707782631
325747104
2330615
1560839827
131318661
22152534
161232697
373579847
34781860
6234700686
26206793568
71771425
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of Changes in Fund Balances
Auxiliary Enterprises
37420326674 S 26278564993
174573986
533208645
71771425
707782631 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 1974
183
OTHER STUDENT UNEXPENDED
ORGANIZED AUXILIARY AID PLANT
ACTIVITIES ENTERPRISES FUND FUND
3995552548
160201056
105962854
34528275
4296244733
1307321225
50402310
28256133
41070386
1427050054
126481010
13344073
2026345
720228917
92102544
57611755
91863533
34083587
46403317
7547391
5069
4421015
28630
236432342
36597052
48792810
31916802
9246115
1559132307
3483367
4542416
374304
147804738
74996642
41077627
186164214
2984190
293931050
8912428
3366463
4770
1171949
35150127
5151992
33051644
7044
54885138
342174965
548851388
6760688
81128
6841816
jjS 5855377040
30607261
2269225019
533208645

548851388
00
7994
274219
69145421
149494536
905020
149446
2895012
118300
121747975
18387228
34431635
1383002784
44895642
1832297028
1832297028
72195300
5885984301 S 2802433664
5488513
1904492328
30607261
533208645
00
72195300
30607761
533208645
tfiO
72195300185
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS186
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1974
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
Atlanta 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
WaycrossWare County Junior College
ASSETS
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
95161044 164026038 102229525 31221641 00 228612210
216738413 25420715 00 406185166
4679768 130555298 00 00 135235066
49552952 505920321 67020982 00 622494255
12411498 12856629 5086449 00 30354576
21663186 2645400 00 00 24308586
35071439 600575 2622258 00 38294272
21425928 54573010 4640376 00 80639314
19941194 24801413 10143281 20460400 8248870 4524034 00 00 38333345 49785847
47923088 12798256 8949176 00 69670520
15418310 23637988 3795520 00 42851818
9600009 10701555 2799454 00 23101018
19757184 13349746 4965432 00 38072362
22144166 17470188 9197504 00 48811858
41600023 24214275 9323307 00 75137605
9280697 3254291 6234796 00 18769784
8446431 7544752 1873067 00 17864250
1015867 28242800 00 00 29258667
3172736 1100000 1007087 00 5279823
24750908 3807054 1617849 00 30175811
11356685 12590113 2238021 00 26184819
16530915 1915000 662355 00 19108270
1889282 5324500 195077 00 7408859
9027704 1519427 1300643 00 11847774
1665565 11014320 799513 00 00 13479398
7480128 3919750 193227 11593105
5627186 6363188 1628301 00 13618675
8774021 13170745 1627660 00 23572426
5586716 17226826 6979467 00 29793009
16680301 5572500 2343917 00 24596718
00 00 00 00 00
S 736462382 1281460126 216516698
00 S 2234439206BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
187
RESIDENT INSTRUCTION FUND
JUNE 30 1974
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
135483597 5 91259400 18692 13 i 2286122 10
215905094 170529940 197501 32 4061851 66
117725152 14724375 27855 39 1352350 66
359603407 251642884 112479 64 6224942 55
15671237 16239248 15559 09 303545 76
7910064 16363027 354 95 243085 86
17215057 20927877 1513 38 382942 72
37360270 42775522 5035 22 806393 14
21865994 13190501 32768 50 383333 45
23846426 22122590 38168 31 497858 47
26691541 42756287 2226 92 696705 20
20683578 20966850 12013 90 428518 18
14528126 8479741 931 51 231010 18
24178145 18296929 44027 12 380723 62
11449209 37108160 2544 89 488118 58
35737688 38442982 9569 35 751376 05
8953201 12344840 25282 57 187697 84
9190511 7944975 7287 64 178642 50
29258667 00 00 292586 67
3200896 1846562 2323 65 52798 23
24247115 5677142 2515 54 301758 11
11980451 14069571 1347 97 261848 19
13241026 5564350 3028 94 191082 70
6269429 1130050 93 80 74088 59
6368002 5077698 4020 74 118477 74
7197190 6094175 1880 33 134793 98
7764901 3685100 1431 04 115931 05
5777426 7694851 1463 98 136186 75
13354440 10104250 1137 36 235724 26
17045785 13537813 7905 89 297930 09
16943069 7196600 4570 49 245967 18
00 00 00 00
1266646694 927794290
39998222 2234439206188
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1974
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
INVESTMENTS
TOTAL
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
Cooperative Extension Service
Marine Resources Extension Service
OTHER
Skidaway Institute of Oceanography
7274328
688388
17158880
38445
22842998
00
899144
19265598
534337
10755033
43612986
14554218
3236553
00
92084091
00
93765909
47962244
1401590
95176
00
00
8472 67
00
850110 05
00
00
00
00
oo 363 386 58
00 152 426 06
00 212 427 00
00 384 45
00 1542 520 98
00 00
00 946 650 53
00 286 966 46
00 8 672 53
00
10850211
1 20377371 296712769
85858272
00 362193670BALANCE SHEET
189
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1974
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
RESERVES
SURPLUS
29167971
2259058
6948137
8600
69275556
00
95878112
28266965
747456
10840611
6336100
6351521
8801569
00
85011005
00
69984
00
00
8 34587 36338658
66 32027 15242606
54 92994 21242700
29845 38445
34463 154252098
00 00
12 83043 94665053
4 29681 28696646
1 19797 867253
9600 10850211
o 243392466 106570179
12231025 362193670
mmmBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
191
RESTRICTED FUNDS
JUNE 30 1974
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
FUND
BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
71486676 45530126 00 117016802 117016802
58354266 8879457 00 67233723 67233723
5156251 77073709 400 00000 122229960 122229960
50611101 29755556 00 80366657 80366657
6454425 11102371 00 17556796 17556796
4552917 1153263 10 00000 6706180 6706180
3706843 1924246 236 61100 29292189 29292189
932023 1832323 47 00000 7464346 7464346
32879200 20583487 00 53462687 53462687
2183027 3005116 00 5188143 5188143
14859483 19654987 20 00000 6795504 6795504
829239 1317804 30 00000 3488565 3488565
2794947 6666179 00 3871232 3871232
8477515 10608480 00 19085995 19085995
1998341 5409626 8 00000 8207967 8207967
1875709 9725907 9 80966 12582582 12582582
7683259 69119 20 00000 9752378 9752378
347596 1489144 00 1141548 1141548
00 00 00 00 00
43184 1029100 14 00000 2472284 2472284
20715077 25036750 00 4321673 4321673
700885 2161547 00 1460662 1460662
2300242 4932642 00 2632400 2632400
137274 00 00 137274 137274
2705801 1500 25 00000 5207301 5207301
2398280 26801 00 2425081 2425081
848755 51590 00 900345 900345
3050070 00 00 3050070 3050070
265698 40000 00 305698 305698
4576638 159697 00 4736335 4736335
8098536 622 00 8099158 8099158
1040694 00 2000 00000 201040694 201040694
498045 7695240 00 8193285 8193285
237467059 296916389 282042066 816425514 816425514r vv
192
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1974
ASSETS
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
INVESTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
40206371 4974424 44429116 5 600 00000 149609911
10489838 6332788 22741243 200 00000 59563869
2439825 474251 16541941 100 00000 29456017
78426867 12647800 100894314 2604 90000 452458981
15744192 7527895 6409714 00 1806583
5578269 234101 9753449 00 15565819
2068296 832551 8783910 00 11684757
5280619 1947039 15172044 100 00000 32399702
38342815 1379672 5642636 00 31320507
15609886 426657 13485422 00 1697807
21940630 2777927 35415154 00 16252451
3320278 215355 11852463 160 00000 24747540
4434919 772258 9942721 00 6280060
40068826 6417221 8647753 00 25003852
2835199 00 12420367 700 00000 79585168
2463004 852429 15539850 00 18855283
8100527 1106651 11779134 50 00000 25986312
1011834 659973 6056122 15 00000 9227929
00 00 00 00 00
1394707 19704 477789 00 897214
2058400 681074 2751933 00 5491407
48061 49482 2308454 00 2405997
3136404 744605 3644678 00 7525687
637724 00 771466 00 133742
1228265 333372 1461978 00 567085
537881 95157 3042217 10 00000 4675255
1506167 85923 1824572 00 404328
1603540 19500 3838818 55 00000 10961858
4235364 379959 2904377 00 7519700
4951877 438720 8704852 688 84049 73075744
22268536 921464 6506661 00 14840411
00 00 00 00 00
257291 00 00 00 257291
6341630 53347952 393745148 528374049 969125519BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1974
19 3
LIABILITIES RESERVES AND FUND BALANCES
CURRENT pg
LIABILITIES RESERVES BALANCES TOTAL

5934727 143444629 2 30555 149609911
7731379 41717172 101 15318 59563869
2463624 26992393 00 29456017
23453633 303864543 1251 40805 452458981
595421 3209079 56 11083 1806583
320859 14478452 7 66508 15565819
614578 11070179 00 11684757
250555 27420904 47 28243 32399702
621991 463181 324 05679 31320507
1335435 4239270 72 72512 1697807
1067 344 15193511 8404 16252451
866978 23880562 00 24747540
1508559 14366623 95 95122 6280060
1595425 6042686 326 41963 25003852
674514 63751612 151 59042 79585168
284023 18571260 00 18855283
969709 25016603 00 25986312
510402 8157826 5 59701 9227929
00 00 00 00
39421 00 9 36635 897214
00 5491407 00 5491407
42661 2363336 00 2405997
566082 6959605 00 7525687
00 00 1 33742 133742
47927 519158 00 567085
55091 4620164 00 4675255
2499 401829 00 404328
437594 10524264 00 10961858
37262 5640074 18 42364 7519700
547691 54315479 182 12574 73075744
2056250 00 168 96661 14840411
00 00 00 00
200000 29055 28236 257291
54831634 842744856 71549029 969125519m
194
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1974
CASH ON HAND
AND IN BANKS
ASSETS
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
54161568 89480861 3 43642429 3 43642429
1337000 68107181 69444181 69444181
1484924 1 91379184 1 92864108 1 92864108
24963909 7 68572977 7 43609068 1 43609068
2022029 51467406 53489435 53489435
2262048 22908289 25170337 25170337
1693266 20063565 21756831 21756831
2415404 18424903 20840307 20840307
2713701 1 05163654 1 07877355 1 07877355
4387987 75337293 79725280 79725280
2713008 2 11366494 2 14079502 2 14079502
4912636 30726212 35638848 35638848
1610515 75381934 76992449 76992449
11129144 95565380 1 06694524 1 06694524
2693937 51698392 54392329 54392329
1733338 1 23886330 1 25619668 1 25619668
1052865 24664147 25717012 25717012
1100402 29060002 30160404 30160404
00 00 00 00
00 00 00 00
2786523 6100613 8887136 8887136
188331 8357033 8545364 8545364
1938109 3641119 5579228 5579228
00 00 00 00
529341 1398226 1927 567 1927567
16545 294955 311500 311500
769970 8641383 9411353 9411353
1130503 7844681 8975184 8975184
2254416 7323279 9577695 9577695
1456483 40683583 42140066 42140066
509641 54770917 55280558 55280558
00 00 00 00
00
00
00
86039725 S 2392309993 S 2478349718 2478349718BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1974
195
ASSETS
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
Atlanta 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
WaycrossWare County Junior College
OTHER
CASH ON HAND
AND IN BANKS INVESTMENTS TOTAL BALANCES
29827733 2 55039198 284866931 2 84866931
00 1885146 1885146 1885146
78192 1 83914968 183993160 1 83993160
30620753 4 86026625 516647378 5 16647378
00 00 00 00
00 1011600

00 00 00 00
1755116 49159212 50914328 50914328
00 8138669 8138669 8138669
6826554 89634631 96461185 96461185
00 00 00 00
00 14110200 00 33482073 00 47592273 00 47592273
165000 1000000 1165000 1165000
169162 2083000 2252162 2252162
00 00 00 00
00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
52744 2500000 2446768 00 2499512 2500000 2499512 2500000
00 00 00 00
00 584926 584926 584926
00 00 00 00
00 00 00 00 00 00 00 00
00 4511849 4511849 4511849
00 100000 100000 100000
00 00 00 00 00 00 00 00 00 00 00 00
Skidaway Institute of
Oceanography
00
00
00
00
86105454 111901BfifiS 1205124119 1205124119196
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1974
CASH ON HAND
AND IN BANKS
ASSETS
ACCOUNTS
RECEIVABLE
INVESTMENTS
TOTAL
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
25555507 63972210 00 89527717
6562963 16605000 00 23167963
8271209 99728000 100 00000 117999209
64646926 333784519 00 398431445
1238403 15170000 9 79524 14911121
93830 4200000 00 4293830
13010658 840000 00 13850658
2002253 51153508 00 53155761
10476352 1260326 5377000 12250000 00 00 15853352 13510326
847594 7945934 00 7098340
1649898 27636000 00 25986102
7549625 83981500 00 76431875
5942159 00 00 5942159
10425051 15869705 00 26294756
151580 890000 00 1041580
2236292 00 00 2236292
833337 15365700 00 14532363
00 00 00 00
1603435 6240059 00 7843494
345187 5130500 00 5475687
125001 1500000 00 1625001
285641 25278400 00 25564041
151158 322077 2443900 488 00000 51092742
12841100 75 00000 20663177
329994 35938800 00 36268794
1106335 5094000 00 3987665
1040240 00 49 00000 3859760
152311 1275000 130 96028 14523339
903480 25571400 00 26474880
7579600 00 00 7579600
00 00 00 00
6477817
107300000
00
100822183
S 141387425 S 983382235
35275552 S 1210045212BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1974
197
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
RESERVES
SURPLUS
STATE
FUNDS
REVENUE
SHARING FUNDS
TOTAL
88618104 00 25438 8 84175 89527717
22983349 00 00 1 84614 23167963
117270887 00 130923 5 97399 117999209
401996244 00 3564799 00 398431445
13463956 979524 467641 00 14911121
4283793 00 00 10037 4293830
13530000 288579 32079 00 13850658
52985895 116747 12 53131 53155761
15827817 00 24518 1017 15853352
13414413 00 90734 5179 13510326
9472142 00 2373802 00 7098340
25880665 00 00 1 05437 25986102
75542115 00 00 8 89760 76431875
5808269 133890 00 00 5942159
26359055 00 64299 00 26294756
1015500 00 21430 4650 1041580
2160965 00 75327 00 2236292
14530404 00 1959 00 14532363
00 00 00 00 00
7479253 00 361902 2339 7843494
5471684 00 00 4003 5475687
1500000 125001 00 00 1625001
25477571 00 13470 73000 25564041
32271969 18820773 00 00 51092742
12639789 8023388 00 00 20663177
36268675 00 119 00 36268794
3159611 776173 00 51881 3987665
3859745 00 15 00 3859760
3893915 10604424 00 25000 14523339
26417241 00 50000 7639 26474880
7579600 00 00 00 7579600
00 00 00 00 00
65568714 35475050 221581 00 100822183
1136731340 75343549 4928938
2899261 1210045212198
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1974
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
789278277 7769540074
443151228 3859579235
301038580 4101760721
428577719 13028207053
432 891 11 8 564 702 63
258 253 82 5 805 87 3 63
896 980 29 6 888 632 21
030 541 50 9 903 322 10
98 389 12 10 892 132 40
347 412 42 11 419 536 46
48 899 00 23 220 464 53
5 580 00 11 823 267 46
284 022 29 10 339 879 69
166 158 00 10 890 164 03
526 160 73 19 038 665 21
290 190 94 25 581 604 44
67 441 25 10 222 516 61
547 600 00 00 4 454 599 17 00
90 000 00 1 893 115 76
139 740 74 3 413 301 24
352 116 11 4 587 315 23
72 465 30 4 461 074 47
152 859 45 00
169 490 00 3 945 959 42
111 990 00 4 365 806 37
158 507 89 1 520 865 45
121 415 00 4 193 791 66
439 7 07 17 3 217 104 77
18 400 00 8 919 57 7 15
64 294 78 00 6 785 707 64 00
00
203153011
2651196495 50597138067BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1974
199
IN PLANT
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCES
831227676
17815909
79889392
606935847
3956722273
1669464563
1533807332
6628611838
00
00
00
163881074
00
00
00
00
13346768300
5990010935
6016496025
20528451383

03

as
e

r

1
324 684 80 2 180 243 19
637 456 52 1 922 966 11
402 626 43 2 639 013 30
337 465 32 2 803 774 38
774 923 77 4 397 204 52
636 088 60 3 773 639 94
1401 411 19 6 329 209 48
799 472 63 2 859 656 70
456 154 58 2 469 028 OR
1589 955 66 2 764 523 12
890 703 78 3 660 383 14
784 151 07 5 364 277 66
1418 352 38 1 791 534 77
557 671 50 00 1 243 970 71 00
373 448 77 356 381 9 3
189 355 29 876 232 76
1354 484 98 1 148 531 OR
857 632 91 1 071 047 93
00 148 876 89
496 976 30 974 049 06
341 536 22 971 367 9S
9 787 00 187 450 10
247 983 78 1 243 507 2fl
1166 542 68 1 297 920 4fi
598 088 36 2 410 077 1 3
334 396 31 00 1 212 477 57 00
00 00 1150252173
00 00 862455008
00 16759104 1099484327
00 00 1407510330
00 00 1616264981
00 50379601 1668047343
00 00 3099998420
00 00 1548797679
00 00 1354908464
00 00 1541080141
00 00 2411591286
00 00 3202022411
00 00 1349984501
00 00 680384138
00 00 00
00 00 271294646
00 00 461863003
00 00 744244740
00 00 646222061
00 226528486 256702120
00 00 558647478
00 00 579070054
00 00 187661044
00 00 580669772
00 00 612127508
00 00 1194614264
00 00 839687630
00 00 00

62153900
94761628
00
360068539
3296157807 19493102218 1163881074 293667191 76167380704
B
200
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1974
ASSETS
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
Atlanta 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
WaycrossWare County Junior College
CASH ON HAND
AND IN BANKS
91138023
60819151
12807712
90383503
3631990
12493145
6877453
7682795
8971796
18047484
49152145
6086949
6094105
345941
29634123
11381609
ACCOUNTS
RECEIVABLE
INVESTMENTS

6429630
458599
00
439293
1877396
2060900
103036
595373
1619732
906175
1217636
2200047
3485622
1199492
2456955
00
00 50000000
00 00
00 122000000
00 309510000
00 00
00 951454
00 5230785
00 15000000
00 14000000
00 2000000
00 00
00 3065000
00 20264317
00 00
00 00
00 2500000
00 3200000
00 2250000
00 00
00 00
00 00
00 1350000
00 3000000
00 00
00 900000
00 1000000
00 00
00 1000000
00 2628998
00 5600100
00 4284991
00 00
TOTAL
141138023
60819151
134807712
399893503
3631990
13444599
12108238
22682795
22971796
20047484
49152145
9151949
14170212
345941
29634123
13881609

9629630
2708599
00
439293
1877396
3410900
3103036
595373
2519732
1906175
1217636
3200047
6114620
6799592
6741946
00
Skidaway Institute of Oceanography
00
00
FUND
BALANCES
141138023
60819151
134807712
399893503
3631990
13444599
12108238
22682795
22971796
20047484
49152145
9151949
14170212
345941
29634123
13881609

96296
27085
4392
18773
34109
31030
5953
25197
19061
12176
32000
61146
67995
67419
30
99
00
93
96
00
36
73
32
75
36
47
20
92
46
00
00
427717718
00
S 569735645 S 997453363 S 997453363201
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA202
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
RESIDENT INSTRUCTION FUND
JUNE 30 1974
SURPLUS
JULY 1 197 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1974
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
Atlanta 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
WaycrossWare County Junior College
407391
53738339
4315419
24013194
22 36813
47532
2 65855
15 00720
20 42287
34 82776
3 30708
15 73918
35 58937
171 96996
2 41322
11 87985
00
6261
00
668
1543
22897
55 74587
4011
4 17692
1 13877
5 02157
99159
72 43643
3 76891
9 17834
00
10795748
31283568
911860
10691700

8926535
11533436
1873679
556264

531987
778694
641293
893128
5662389
4222533
5125857
411969
22376
4158991
197418
1051706
1261429
1176180
00
86043
22199
35501
79553
50080
27024
48638
918612
25805
395712
558659
401011
00

407391
53738339
4315419
24013194
1023922
743199
489955
389606
2385539
405702
4903165
789421
7 077 5
243721
57071
94771
1266828
447416
00
353678
170645
704
23341
440700
24950
139395
775508
120593
509448
1349248
56038
00

2236813
47532
265855
1500720
2042287
3482776
330708
1573918
3558937
17196996
241322
1187985

00
62 61 00
6 68
15 43
228 97
55 745 87
40 11
4 176 92
1 138 77
5 021 57
991 59
72 436 43
3 768 91
9 178 34 00
1869213
19750132
2785539
11247964

15 559 09
354 95
1 513 38
5 035 22
32 768 50
38 168 31
2 226 92
12 013 90
931 51
44 027 12
2 544 89
9 569 35

25 282 57
7 287 64 00
2 323 65
2 515 54
1 347 97
3 028 94
93 80
4 020 74
1 880 33
1 431 04
1 463 98
1 137 36
7 905 89
4 57 0 49 00
Skidaway Institute of Oceanography
00
00
00
00
00
84820658 S 71771425 S 31773203 S 84820658 S 39998222ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1974
203
SURPLUS
JULY 1 197 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1974
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
24
91 078 61
26 014 30
1 896 40
5 541 58 00
135 002 89
18 131 39
69 322 89
12 363 66
9 302 80

02
6336111
6466612
5295349
00
15688358
00
3528741
00
247030
102542
00
00
5501524
165415
197645
29845
15722821
00
2245698
00
182651
17255
00
9600

11
24
9107861
2601430
189640
554158
00
13500289
1813139
6932289
1236366
930280
02

834587
6632027
5492994
29845
34463
00
1283043
00
429681
119797
00
9600
36865478 30607261 18376236 36865478 12231025

204
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1974
SURPLUS
JULY 1 197 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1974
GRADUATE INSTITUTIONS
Georgia Institute of Technology
State Funds
Revenue Sharing Funds
Georgia State University
State Funds
Revenue Sharing Funds
Medical College of Georgia
State Funds
Revenue Sharing Funds
University of Georgia
State Funds
Revenue Sharing Funds
SENIOR COLLEGES
Albany State College
State Funds
Revenue Sharing Funds
Armstrong State College
State Funds
Revenue Sharing Funds
Augusta College
State Funds
Revenue Sharing Funds
Columbus College
State Funds
Revenue Sharing Funds
Fort Valley State College
State Funds
Revenue Sharing Funds
Georgia College
State Funds
Revenue Sharing Funds
Georgia Southern College
State Funds
Revenue Sharing Funds
Georgia Southwestern College
State Funds
Revenue Sharing Funds
North Georgia College
State Funds
Revenue Sharing Funds
Savannah State College
State Funds
Revenue Sharing Funds
Valdosta State College
State Funds
Revenue Sharing Fund
West Georgia College
State Funds
Revenue Sharing Funds
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
State Funds
Revenue Sharing Funds
Albany Junior College
State Funds
Revenue Sharing Funds
Atlanta Junior College
State Funds
Revenue Sharing Funds
Bainbridge Junior College
State Funds
Revenue Sharing Funds
Brunswick Junior College
State Funds
Revenue Sharing Funds
798854 00 00 884175 25438 00 798854 00 25438 884175
16533 00 00 184614 00 00 16533 00 00 184614
878768 00 6019491 597399 6150414 00 878768 00 130923 597399
498664 00 409252 00 3974051 00 498664 00 3564799 00
1 61141 00 452862 00 14779 00 161141 00
00 00 00 10037 00 00 00 00
26336 00 284030 00 251951 00 26336 00
00 00 112838 53131 112850 00 00 00
5 61908 00 00 1017 24518 00 561908 00
26103 00 27 5179 9 0707 00 26103 00
6 91115 00 2387625 00 13823 00 691115 00
95957 00 00 105437 00 00 95957 00
32332 00 00 889760 00 00 32332 00
78694 00 00 118290 00 118290 78694 00
74813 00 158763 00 94464 00 74813 00
26480 00 00 4650 21430 00 26480 00
13429
00
239923
00
00
00
00
00

23

676 41
00
00
100 37
320 79
00
12
531 31
245 18
10 17
907 34
51 79
738 02
00
00
054 37
00
897 60
00
00
642 99
00
214 30
46 50
9448
00
7295 00 38032 00 134 29 00 75327 00
00 00 1959 00 2399 23 00 1959 00
00 on 00 00 00 00 00 00
00 2339 361902 00 00 00 361902 2339
00 4003 00 00 94 48 00 00 4003
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1974
205
SURPLUS
JULY 1 197 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
JUNIOR COLLEGES continued
Clayton Junior College
State Funds
Revenue Sharing Funds
Dalton Junior College
State Funds
Revenue Sharing Funds
Emanuel County Junior College
State Funds
Revenue Sharing Funds
Floyd Junior College
State Funds
Revenue Sharing Funds
Gainesville Junior College
State Funds
Revenue Sharing Funds
Gordon Junior College
State Funds
Revenue Sharing Funds
Kennesaw Junior College
State Funds
Revenue Sharing Funds
Macon Junior College
State Funds
Revenue Sharing Funds
Middle Georgia College
State Funds
Revenue Sharing Funds
South Georgia College
State Funds
Revenue Sharing Funds
WaycrossWare County Junior College
State Funds
Revenue Sharing Funds
OTHER
Skidaway Institute of Oceanography
State Funds
Revenue Sharing Funds
24845 00 125001 00 125001 00 24845 00
00 00 13470 73000 00 00 00 00
00 00 18820773 00 18820773 00 00 00
7077 00 8023388 00 8023388 00 7077 00
459 00 119 00 00 00 459 00
69554 00 00 51881 00 00 69554 00
5720 00 3859745 00 3859730 00 5720 00
00 00 10604424 25000 10604424 00 00 00
1074978 00 00 7639 50000 00 1074978 00
2925 00 00 00 00 00 2925 00
00 00 00 00 00 00 00 00
SURPLUS
JUNE 30 1974
00
00
134 70
730 00
00
00
00
00
1 19
00
00
518 81
15
00
00
250 00
500 00
76 39
00
00
00
00
9946222
00
35000404 35221985
J30 00
9946222 221581
00 00
SUMMARY
State Funds
Revenue Sharing Funds

6319788 72195300 74224977
6319788
00
1
6319788
69177749 74106687
3017551 118290
72195300 74224977
6319788 1
2029677
6319788 4928938
J30 2899261
6319788 2029677
B207
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
208
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1974
ADDITIONS
BALANCE REVENUES
JULY 1 197 3 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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
68356877 719622178
31606722 300619323
100296734 861050628
137382843 2147800809
00 719622178
00 300619323
00 861050628
00 2147800809
8697855 132048464 00 132048464
3269351 36776997 00 36776997
14808699 47442106 00 47442106
6224126 43917726 00 43917726
55689168 155428806 00 155428806
5134696 29047846 00 29047846
34675700 70429913 544997 70974910
1492730 28882439 00 28882439
2479300 37392771 00 37392771
9635730 163396669 00 163396669
7512241 77767761 224344 77543417
11190446 91210293 00 91210293
6514966 46859608 00 46859608
735004 33813758 00 33813758
00 00 00 00
387466 7215933 00 7215933
968129 66501330 00 66501330
1713731 11778186 00 11778186
1927137 44675233 00 44675233
15735333 9676114 00 9676114
3063437 33418350 00 33418350
1388356 19592193 00 19592193
347 300 7196921 00 7196921
1213870 23276875 00 23276875
1912828 5262718 00 5262718
4955235 20640253 00 20640253
4801511 41966705 00 41966705
00 201040694 00 201040694
755029 117213866 00 117213866
544097618 5632963466
320653 5633284119ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1974
209
DEDUCTIONS
SPONSORED
RESEARCH
INSTRUCTION
AND OTHER
TRANSFERS TO OTHER FUNDS
CONTRACT
OVERHEAD
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
PRIVATE
TRUST AND
AGENCY FUNDS
BALANCE
JUNE 30 1974
439665067 125299883 105997303
215992087 13167687 35832548
778250577 44362425 16504400
1897655014 158553863 148608118
00
00
00
00
00 670962253 117016802
00 264992322 67233723
00 839117402 122229960
00 2204816995 80366657
99448644
25249127
25017703
28160969
16126871
22135328
72397652
21764034
27342794
19317987
65936128
73257512
28050737
22820147
00
2182375
54991293
7849647
41814970
214801
29103266
16363996
2825969
15630818
3396453
15051575
15691984
00
96059580
2085016 21655863 00
945491 7145550 00
695542 7245371 00
871978 13644559 00
8687058 20694558 12146800
630495 5993300 00
2545627 23911827 00
797708 4324862 00
1006138 6459300 00
5434365 29194052 00
1658846 9252717 00
3094141 13466504 00
1260515 14310944 00
2083567 8503500 00
00 00 00
80401 1597500 495907
1313331 6843162 00
164908 4016700 00
227100 1927900 00
18292 705633 24335447
1059221 1111999 00
279172 1912300 00
99957 3717950 00
1139857 4670000 00
764119 2709276 00
1190913 4616665 00
700047 22277027 00
00 00 00
00 1 23189523 17556796
00 33340168 6706180
00 32958616 29292189
00 42677506 7464346
00 1 57655287 53462687
2352 76 28994399 5188143
00 98855106 6795504
00 26886604 3488565
11926 07 36000839 3871232
00 1 53946404 19085995
00 76847691 8207967
00 89818157 12582582
13716030
00
00
00 436 221 96 97 523 78
00 334 072 14 11 415 4R
00 00 00
00 43 561 83 24 722 84
00 631 477 86 43 216 73
00 120 312 55 14 606 62
00 439 699 70 26 324 on
00 252 741 73 1 372 74
00 312 744 86 52 07 3 01
00 185 554 68 24 250 Rl
00 66 438 76 9 003 45
00 214 406 75 30 500 70
00 68 698 48 3 056 98
00 208 591 53 47 363 35
00 386 690 58 80 991 58
00 00 2010 406 94
00 1097 756 10 81 932 85
4379765105 393933693 548851388 36978154 1427883 5360956223 816425514
210
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1974
BALANCE
JULY 1 1973
ADDITIONS
EXCESS OF
FUNDS
AVAILABLE OVER
EXPENDITURES
ADJUSTMENTS
PRIOR YEARS
DECREASE IN
RESERVES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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 GeorgiaCollege
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography

1324491
4568327
00
60866971
00
2087520
94194
3284831
20817301
8151523
00
00
00
32243970
11167273
1956711

85551
202932
00
00
00
00
1052014
00
756201
00
634408
00
746824
30774278
9483516
00
32428
78621561
30174104
12942534
258230536

10929010
7986566
3868947
19477864
11599967
1032321
6905713
8158463
8515711
342396
52326444
8630885
10702655
4933893
00
936635
2739474
281673
4485738
133742
1283398
2142841
701237
7380894
5604046
58517461
7413145
00
57291

24 320 86
5 085 78
11 799 17
16 653 96
777 37 00 00
87 52
115 89
1 533 10
6 907 28
45 90
685 66
555 97
2 221 50
775 56
81346
33634
00
00
00
5050
00
00
8039
22677
00
00
00
34677
00
00
00
2664603
00
2703636
00
5240190
00
00
00
00
6206581
4184343
2863595
00
00
00
1611850
00
00
00
38183
1662776
68322
00
00
775712
00
00
00
00
00
00
00
42244004 533208645
3459055
28019791
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGTA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1974
211
DEDUCTIONS
TOTAL
83718250
29665526
14466253
259895932
5611083
7986566
3868947
19469112
11588378
879011
8404
12338216
5583550
397993
52548594
8708441

12395851
4967527
00
936635
2777657
1386153
4554060
133742
1275359
2895876
701237
7380894
5604046
58552138
7413145
00
57291
INCREASE IN
RESERVES
23206001
4370925
4803871
17684175
00
3828114
3868947
5603472
00
00
00
1200000
1147977
00
3564719
6751730
1538220
1652534
00
00
1690802
00
1170811
00
519158
550000
66829
2124628
2069035
5155238
00
00
29055
RESERVES AND
FUND BALANCES
CARRIED
OVER
61606185
19747610
9662382
177937923
00
5479464
94194
12422228
00
00
00
11138216
2863595
00
44992106
00
10943182
2958224
00
00
1086855
1386153
4435263
00
00
2345876
00
5256266
2439471
65958604
00
00
32428
TOTAL
84812186
24118535
14466253
195622098
00
9307578
3963141
18025700
00
00
00
12338216
4011572
00
48556825
6751730
12481402
4610758
00
00
2777657
1386153
5606074
00
519158
2895876
66829
7380894
4508506
71113842
00
00
61483
BALANCE
JUNE 30 1974
230555
10115318
00
125140805

5611083
766508
00
4728243
32405679
7272512
8404
00
9595122
32641963
15159042
00

00
559701
00
936635
00
00
00
133742
00
00
00
00
1842364
18212574
16896661
00
28236
74 U MM 33824 7154909
212
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1974
BALANCE
JULY 1 197 3
GIFTS FOR
LOANS
ADDITIONS
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
3149067 65
592589 65
1641555 17
6730321 69
511679 52
223701 70
159882 94
166730 57
1028772 11
740673 22
1989638 17
315054 53
711759 09
750175 57
449323 33
1180401 74
232344 21
243431 05
00
00
82519 00
82750 29
57882 37
00
8910 00
3040 00
75854 83
82937 88
78196 62
399236 65
486984 22
00
278 705 56
116 746 84
273 558 29
672 644 56
35 082 33
33 343 19
59 481 22
44 226 06
70 573 33
73 187 78
182 042 00
44 933 33
63 949 89
336 351 01
117 536 10
107 016 67
26 661 39
61 259 99 00 00
9 071 00
3 762 00 00 00
10 477 43
75 00
18 234 46
6 999 17
18 110 23
25 030 00
73 895 83 00
00
00
3471217
654213
1881737
17837930
375353
154183
57 559
195106
497773
1065790
2224018
345697
586769
585899
355691
1170017
280719
142564
00
00
51606
62709
8946
00
524
00
28101
26779
20926
629404
194688
00
00

00
00
00
00
00
00
00
00
33125
00
00
00
00
00
737547
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
S 2217541377 S 276295466 S 32905918 704422ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1974
213
TOTAL
DEDUCTIONS
EXPENSE
LOAN
CHARGE OFFS
BALANCE
JUNE 30 1974
313 417 73
123 288 97
292 375 66
851 023 86
38 835 86
34 885 02
60 056 81
46 177 12
75 882 31
83 845 68
204 282 18
48 390 30
69 817 58
342 210 00
113 717 54
118 716 84
29 468 58
62 685 63 00 00
9 587 06
4 389 09
89 46 00
10 482 67
75 00
18 515 47
7 266 96
18 319 49
31 324 04
75 842 71 00
1221390
656156
131475
2755780
203866
178504
151400
108362
287137
697968
1027994
105525
302331
1081010
343230
817797
119628
213156
00
00
6881
35274
17500
00
11700
00
21677
45300
38086
646137
244435
00
1384719
1487525
397500
11769707
1358237
509831
85744
342100
2300950
2028642
4284539
600110
862887
1463023
1568528
3474393
3 446 39
2 381 08 00 00
3 165 89
1 333 00
2 004 55 00 00 00
40 00 00
358 30
2 698 66
7 577 00 00
2606109 3 43642429
2143681 69444181
528975 1 92864108
14525487 7 43609068
1562103 53489435
688335 25170337
237144 21756831
450462 20840307
2588087 1 07877355
2726610 79725280
5312533 2 14079502
705635 35638848
1165218 76992449
2544033 1 06694524
1911758 54392329
4292190 1 25619668
464267 25717012
451264 30160404
00 00
00 00
323470 8887136
168574 8545364
217955 5579228
00 00
11700 1927567
00 311500
25677 9411353
45300 8975184
73916 9577695
916003 42140066
1002135 55280558
00 00
00
00
00
00
00
308496962
11469699
36218922
47688621 2478349718
214
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1974
BALANCE
JULY 1 197 3
ADDITIONS
FOR OBJECT
OF TRUST
FOR
PRINCIPAL
GIFTS
FOR
PRINCIPAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
2 37904365 42696104 4 206 62 360 76500
1877408 115563 00 2500
1 75447547 20270144 00 00
4 47288799 26603350 54 824 51 571 78352
00 00 00 00
160000 47156 00 8 51600
00 00 00 00
1 02080002 10833145 00 32 79125
8138669 475882 00 00
60757035 2761563 00 349 99187
00 00 00 00
00 00 00 00
46284125 1293360 00 50000
00 165000 10 000 00 00
807541 119784 00 14 13197
00 00 00 00
00 00
00 00
00 00
00 00
24 85251 1 64261
00 1 07567
00 00
00 14926
00 00
00 00
00 00
18 86156 1 28575
1 00000 5918
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 25 00000
00 00
00 5 70000
00 00
00 00
00 00
00 26 25693
00 00
00 00
00 00
00 00
00
00
00
10852168
139546154ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1974
DEDUCTIONS
FOR OBJECT
OF TRUST
BALANCE
JUNE 30 1974
79193266
118063
20270144
89264153
32230700
110325
11724531
19905574
32230700
110325
11724531
19905574
284866931
1885146
183993160
516647378

00
898756
00
14112270
475882
37760750
00
00
1343360
1165000
1532981
00
00
47156
00
65277944
475882
2056600
00
00
35212
00
88360
00
00
47156
00
65277944
475882
2056600
00
00
35212
00
88360
00
00
1011600
00
50914328
8138669
96461185
00
00
47592273
1165000
2252162
00
u
00
00
00
00
164261
2607567
00
584926
00
00
00
2754268
5918
00
00
00
00
00
00
00
150000
107567
00
00
00
00
00
128575
5918
00
00
00
00
00
00
00
150000
107567
00
00
00
00
00
128575
5918
00
00
00
00
00
00
00
2499512
2500000
00
584926
00
00
00
4511849
100000
00
00
00
00
00

252251565 132344344 132344344 1205124119216
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1974
BALANCE
JULY 1 1973
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
Atlanta 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
WaycrossWare County Junior College
12881189525
5631675956
5236992886
18814756865
10759
7159
9951
10492
14485
16101
28509
14990
11902
149 39
23290
30925
12806
5555
2233
4344
6548
5286
2053
4423
5333
1894
4549
57 09
11329
7841
93355
96376
44866
69217
33167
98892
51707
96964
36788
62676
37086
02689
18533
38022
00
55841
75162
52036
847 34
67862
17024
62694
43799
92713
35744
37015
34651
00
160216049 2 03858744
14488934 95003950
6677309 5 19436476
49849976 9 16291460
16163736 35842102
00 1 24851350
17479400 45863607
32241643 2 54268023
4000000 1 20541240
00 16209489
00 1 39692485
00 4991462
14250000 1 24901644
00 4258804
6879000 34043094
394869 56451005
00 56913516
36750000 62438864
00 00
9000000 7936464
00 20359262
00 71942114
6746530 85968424
15285945 00
00 84689006
00 37618655
1939327 14880272
00 1 10795477
00 16230236
00 41121827
00 35612834
00 00
Skidaway Institute of Oceanography
279068345
i0
5053232
70185623190ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1974
217
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1974
128304726
5878158
29208390
159829047
293631354
242963937
224180964
587724035
00
00
00
00
465578775
358334979
779503139
1713694518
13346768300
5990010935
6016496025
20528451383
715000
3864612
2485744
5125899
1426975
621350
52356547
27535550
597256
11056874
8022373
2233900
21537980
17742670
37784338
66605548
41763599
33210511
56997681
27156627
24922776
31801787
33609733
50439948
00
00
726372
00
00
7807101
00
00
00
00
00
00
742
1464
1043
3582
1677
578
2490
497
1646
471
825
1095
58818
58632
39461
41113
31814
48451
46713
00715
71676
17465
54200
19722
11502
8624
10994
14075
16162
16680
30999
15487
13549
15410
24115
32020
52173
55008
84327
10330
64981
47343
98420
97679
08464
80141
9128j6
22411
845302
270000
00
13703575
1443106
1619400
6843628
00
19285280
744544
778000
4733179
1824050
1408880
578364
00
116
253
172
55
158
179
148
123
73
103
101
231
191
193
07150
87252
00
98766
85473
31190
78745
87689
56168
44161
80190
48403
37478
46542
61781
00
00
00
00
00
00
00
00
21160624
00
00
00
00
00
00
00
00

69365968
124846116
00
47938805
27387841
89392704
117537327
51334258
116330454
45707360
1782755
125677059
41191764
61677249
55552979
00
13499
6803
2712
4618
7442
6462
2567
5586
5790
1876
5806
6121
11946
8396
84501
84138
00
94646
63003
44740
22061
02120
47478
7 0054
61044
69772
27508
14264
87630
00
51737115
24209847
00
81000194
360068539
5450768J4 SST 29694092 S 59817575 4 761 673 807 04218
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1974
BALANCE
JULY 1 1973
RECEIPTS
DISBURSEMENTS
BALANCE
JUNE 30 1974
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
1269780 63 5 10 51494849 5 10 37334889 141138023
618923 25 10 22782913 10 23856087 60819151
1064745 28 13 55352930 13 27019746 134807712
3869603 11 33 14501087 33 01567895 399893503
43981 41 1 56493342 1 57259493 3631990
95368 47 1 06732890 1 02825138 13444599
82803 29 1 59560078 1 55732169 12108238
161171 21 1 48169590 1 41603916 22682795
294449 26 1 61315851 1 67788981 22971796
167644 30 1 27088459 1 23805405 20047484
470736 10 3 71461017 3 69382482 49152145
62899 16 1 29273310 1 26411277 9151949
109887 37 1 04287351 1 01105876 14170212
37350 06 1 60574616 1 64655563 345941
261697 77 2 25523546 2 22059200 29634123
299451 45 2 09043190 2 25106726 13881609
94307 58 95086180 94887 308 9629630
37871 67 53044672 54123240 2708599
00 829648 829648 00
00 12827918 12388625 439293
35929 82 51631327 53346913 1877396
87807 63 76978906 82348769 3410900
40987 75 45881857 46877596 3103036
00 7448795 6853422 595373
20668 28 36519610 36066706 2519732
22511 37 40910975 41255937 1906175
8998 87 25811357 25493608 1217636
21659 36 60042390 59008279 3200047
65245 87 55492701 55902668 6114620
75347 20 84939958 85675086 6799592
53819 29 56390133 55030116 6741946
00 00 00 00
00 15931268 15931268 00
S 947564681 9523422714 S 947 3534032 997453363219
STATEMENT OF
FDNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA220
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
FUNDS AVAILABLE
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1974
STATE FUNDS TRANSFERS OTHER BETWEEN FUNDS FUNDS TOTAL REVENUES CARRYOVER FROM PRIOR YEARS TOTAL FUNDS AVAILABLE
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
Atlanta 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
WaycrossWare County Junior College
1808127300 1238951524
2593277600 959785014
1583730000 884024791
4887380600 3059587148
00 3047078824 14483000 3061561824
00 3553062614 4298521 3557 361135
00 2467754791 00 2467754791
00 7946967748 2160000 7949127748
313930000 181196233 247623
2071
2458
3239
3607
2743
6635
2902
1877
3308
4002
6739
70100
80000
06800
76000
15000
25000
35600
62200
47400
84500
76300
1904
1404
333
606
1024
1684
1068
568
952
1043
975
1453
1268
1867
1448
67600
27500
42800
00000
00000
09000
84200
00000
00000
20000
45000
00000
02500
28000
59000
00
1366
1940
2347
1999
1472
3413
1173
843
2267
2626
2696
68821
18250
25294
25000
45475
64228
20092
49496
64379
16396
98304
1001
701
89
885
788
760
41
597
515
219
668
648
639
576
13210
87360
00
73737
44569
00080
10520
11108
43670
43556
02169
35102
23499
95820
17050
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
494878610
343838921
439898250
558632094
560701000
421560475
1004889228
407555692
272111696
557611779
662900896
943674604
2905
2106
333
695
1909
2472
1828
6 09
1549
1558
1194
2121
1916
2507
2024
80810
14860
42800
73737
44569
09080
94720
11108
43670
63556
47169
35102
25999
23820
76050
00
12
00
00
00
00
00
19200
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
4 948 786 10
3 438 389 21
4 398 982 50
5 586 320 94
5 607 010 00
4 227 796 75
10 048 892 28
4 075 556 92
2 721 116 96
5 576 117 79
6 629 008 96
9 436 746 04
2 905 808 10
2 106 148 60
333 428 00
695 737 37
1 909 445 69
2 472 090 80
1 828 947 20
6 09 111 08
1 549 436 70
1 558 635 56
1 194 471 69
2 121 351 02
1 916 259 99
2 507 238 20
2 024 760 50 00
16905210000 9351441895 247623 26256404272 22160721 26278564993STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1974
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta 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
WaycrossWare County Junior College
2311459761
2803280527
1850198267
6111530111
739306315
722797040
616644664
1826905937
3050766076
3526077567
2466842931
7938436048
10795748
31283568
911860
10691700
3061561824
3557361135
2467754791
7949127748
3 662 137 52 1 291 968 45 4 954 105 97 5 319 87 4 948 786 in
2 766 452 99 664 149 28 3 430 602 27 7 786 94 3 438 389 21
3 351 799 39 1 040 770 18 4 392 569 57 6 412 93 4 398 9R2 sn
4 171 417 28 1 405 972 38 5 577 389 66 8 931 28 5 586 320 94
3 994 128 04 1 556 258 07 5 550 386 11 56 623 89 5 607 010 on
3 086 420 76 1 099 150 66 4 185 571 42 42 225 33 4 227 796 75
7 960 994 47 2 036 639 24 9 997 633 71 51 258 57 10 048 892 2fl
3 126 433 29 945 003 94 4 071 437 23 4 119 69 4 07 5 556 q
1 998 617 89 722 27 5 31 2 720 893 20 223 76 2 721 116 96
4 178 193 13 1 439 514 57 5 617 707 70 41 589 91 5 576 117 79
4 998 840 49 1 628 194 29 6 627 034 78 1 974 18 6 629 008 96
7 341 829 82 2 084 399 16 9 426 228 98 10 517 06 9 436 746 04
2 112 597 60 805 824 79 2 918 422 39 12 614 29 2 905 808 in
1 571 041 18 523 345 62 2 094 386 80 11 761 80 2 106 14R fiO
28 450 96 304 977 04 333 428 00 00 333 428 on
453 277 03 236 599 91 689 876 94 5 860 43 695 737 37
1 279 059 75 626 163 95 1 905 223 70 4 221 99 1 909 445 69
1 912 857 12 557 878 67 2 47 0 735 79 1 355 01 2 472 090 8n
1 353 724 28 472 427 39 1 826 151 67 2 795 53 1 828 947 n
373 155 30 231 454 98 604 610 28 4 500 80 609 111 no
1 120 711 59 424 454 87 1 545 166 46 4 270 24 1 549 436 70
1 167 077 15 391 07 2 03 1 558 149 18 486 38 1 558 63 5 56
739 701 76 445 583 81 1 185 285 57 9 186 12 1 194 471 69
1 687 711 52 433 381 45 2 121 092 97 258 05 2 121 351 n
1 325 637 08 594 580 03 1 920 217 11 3 957 12 1 916 259 99
1 821 416 88 680 234 73 2 501 651 61 5 586 59 2 507 238 20
1 372 557 89 00 648 192 50 00 2 020 750 39 00 4 010 11 00 2 024 760 50 00
19972092882 6234700686 26206793568 71771425 26278564993222
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1974
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Georgia War Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
206300000
31200000
177690000
918400000
00
801100000
749004100
26400000
540437382
53795484
74597620
807193486
145420877
549789430
640393069
200
746737 382
84995484
252287620
1725593486
145420877
1350889430
1389397169
26400200
3282000
00
00
00
00
93669
00
00
750019382
84995484
252287620
1725593486
145420877
1350983099
1389397169
26400200
OTHER
Skidaway Institute of Oceanography
50700000
110186984
160886984
00
160886984
S 2960794100 S 2921814532 s 5882608632
3375669 s 5885984301STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1974
223
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
TOTAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Georgia War Veterans Nursing Home
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
OTHER
Skidaway Institute of Oceanography
573240268
49621175
195770333
1249544934
107718151
883035910
1156774574
18513384
62026004
170443003
28907697
51221938
460360194
37702726
471475930
232375565
7784274
98860980
743683271
78528872
246992271
1709905128
145420877
1354511840
1389150139
26297658
160886984

6336111
6466612
5295349
15688358
00
3528741
247030
102542
00
750019382
84995484
252287620
1725593486
145420877
1350983099
1389397169
26400200
160886984
4296244733 1559132307 5855377040 30607261 5885984301

2 24
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1974
FUNDS AVAILABLE
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
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
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
380931081
43928533
83576344
855703342
51626679
11141555
14457894
20829656
58143592
72928405
173650255
69084544
76940081
57980828
142715982
125389762
76058395
7690115
00
584959
6123897
11320232
4500255
201825
5336808
6105317
8645078
95983
08903
77766891
29113451
00
107
66

11575796
2319200
7531744
76852375
00
294522
90000
397432
83991
00
363550
1472710
625131
19508
18183015
00
3421372
671100
00
48550
34000
1150318
00
00
00
00
132150
130700
00
8031280
00
00
369355285
41609333
76044600
778850967
516
108
143
204
580
729
1 732
705
763
579
1245
1253
726
70
5
60
101
45
2
53
61
85
106
66
697
291
26679
47033
67894
32224
59601
28405
86705
57254
14950
61320
32967
89762
37023
19015
00
36409
89897
69914
00255
01825
36808
05317
12928
65283
08903
35611
13451
00
61606185
19747610
9662382
177937923
00
5479464
94194
12422228
00
00
00
11138216
2863595
00
44992106
00
109 431 82
29 582 24 00 00
10 868 55
13 861 53
44 352 63 00 00
23 458 76 00
52 562 66
24 394 71
659 586 04 00 00
430961470
61356943
85706982
956788890
51626679
16326497
14462088
32854452
58059601
72928405
173286705
81695470
79178545
57961320
169525073
125389762
835 802 05
99 772 39 00
5 364 09
71 767 52
115 560 67
89 355 18
2 018 25
53 368 08
84 511 93
85 129 28
159 215 49
90 483 74
356 942 15
291 134 51 00
282249
3242S
249821
32428
282249
S 2490162891 SU30515452 S 2359647439 S 442786225 2802433664STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1974
225
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta 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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
TOTAL

215474135 136865774 352339909 78621561 5 4 30961470
15776340 15406499 31182839 30174104 61356943
47278313 25486135 7 2764448 12942534 85706982
430653109 267905245 698558354 258230536 9 56788890
38108530 24447159 62555689 10929010 51626679
6952150 1387781 8339931 7986566 16326497
9277858 1315283 10593141 3868947 14462088
12113128 1263460 13376588 19477864 32854452
49943348 19716220 69659568 11599967 58059601
44259864 27636220 71896084 1032321 72928405
124667805 55524613 180192418 6905713 1 73286705
43966856 29570151 73537007 8158463 81695470
63390697 24303559 87694256 8515711 79178545
34941136 23362580 58303716 342396 57961320
76341856 40856773 117198629 52326444 1 69525073
49080223 67678654 116758877 8630885 1 25389762
40406671 32470879 72877550 10702655 83580205
4307076 736270 5043346 4933893 9977239
00 00 00 00 00
1262980 210064 1473044 936635 536409
3849178 588100 4437278 2739474 7176752
10149555 1688185 11837740 281673 11556067
3453264 996516 4449780 4485738 8935518
1980 66103 68083 133742 201825
3731726 321684 4053410 1283398 5336808
5383967 924385 6308352 2142841 8451193
7029995 781696 7811691 701237 8512928
7357695 1182960 8540655 7380894 15921549
2566366 877962 3444328 5604046 9048374
53532664 23644090 77176754 58517461 1 35694215
21791589 14735007 36526596 7413145 29113451
00 00 00 00 00
00 224958 224958 57291 282249
1427050054 842174965 2269225019 533208645 2802433664226
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1974
FUNDS AVAILABLE
CARRYOVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEARS AVAILABLE
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
Atlanta 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
WaycrossWare County Junior College
1059 973 03 1 059 973 03
358 325 48 358 325 48
165 044 00 165 044 00
1486 081 18 1486 081 18
216 558 63 216 558 63
71 455 50 71 455 50
72 453 71 72 453 71
136 445 59 136 445 59
206 945 58 206 945 58
59 933 00 59 933 00
239 118 27 239 118 27
43 248 62 43 248 62
64 593 00 64 593 00
291 940 52 291 940 52
92 527 17 92 527 17
134 665 04 134 665 04
143 109 44 143 109 44
85 035 00 00 85 035 00 00
15 975 00 15 975 00
68 431 62 68 431 62
40 167 00 40 167 00
19 279 00 19 279 00
7 056 33 7 056 33
11 119 99 11 119 99
19 123 00 19 123 00
37 179 50 37 179 50
46 700 00 46 700 00
27 092 76 27 092 76
46 166 65 46 166 65
222 770 27 00 222 770 27 00
00 1059 97 3 03
00 358 325 48
00 165 044 00
00 1486 081 18
00 216 558 63
00 71 455 50
00 72 453 71
00 136 445 59
00 206 945 58
00 59 933 00
00 239 118 27
00 43 248 62
00 64 593 00
00 291 940 52
00 92 527 17
00 134 665 04
00 143 109 44
00 85 035 00
00 00
00 15 975 00
00 68 431 62
00 40 167 00
00 19 279 00
00 7 056 33
00 11 119 99
00 19 123 00
00 37 179 50
00 46 700 00
00 27 092 76
00 46 166 65
00 222 770 27
00 00
5488513
548851388
00
548851388STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1974
227
EXPENDITURES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta 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
WaycrossWare County Junior College
1 059 973 03 1059 973 03
358 325 48 358 325 48
165 044 00 165 044 00
1486 081 18 1486 081 18
216 558 63 216 558 63
71 455 50 71 455 50
72 453 71 72 453 71
136 445 59 136 445 59
206 945 58 206 945 58
59 933 00 59 933 00
239 118 27 239 118 27
43 248 62 43 248 62
64 593 00 64 593 00
291 940 52 291 940 52
92 527 17 92 527 17
134 665 04 134 665 04
143 10944 143 10944
85 03500 85 03500
00 00
15 97500 15 97 500
68 43162 68 43162
40 16700 40 16700
19 27900 19 27900
7 05633 7 05633
11 11999 11 11999
19 12300 19 12300
37 17950 37 17950
46 70000 46 70000
27 09276 27 09276
46 16665 46 16665
222 77027 222 77027
00 00
00 1059 973 03
00 358 325 48
00 165 044 00
00 1486 081 18
00 216 558 63
00 71 455 50
00 72 453 71
00 136 445 59
00 206 945 58
00 59 933 00
00 239 118 27
00 43 248 62
00 64 593 00
00 291 940 52
00 92 527 17
00 134 665 04
00 143 109 44
00 85 035 00
00 00
00 15 97 5 00
00 68 431 6 2
00 40 167 00
00 19 279 00
00 7 056 33
00 11 119 99
00 19 123 00
00 37 179 50
00 46 700 00
00 27 092 76
00 46 166 65
00 222 770 27
00 00
548851388 548851388
00 548851388
2 28
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1974
FUNDS AVAILABLE
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
Atlanta 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
WaycrossWare County
Junior College
OTHER
Skidaway Institute
of Oceanography
REVENUE TRANSFERS
STATE SHARING OTHER BETWEEN TOTAL
FUNDS FUNDS FUNDS FUNDS REVENUES
CARRYOVER
FROM PRIOR
YEARS
TOTAL
FUNDS
AVAILABLE
00 87 5 180 00 564 736 18 115 7 57 96 1 555 674 14
00 366 650 00 17 500 00 23 192 00 407 342 00
250 000 00 847 280 00 229 571 63 75 317 44 1 402 169 07
120 000 00 3615 156 00 1 635 627 69 768 523 75 6 139 307 44
00 211 700 00 4 878 03 2 476 23 219 054 26
00 142 000 00 00 2 945 22 144 945 22
00 203 850 00 00 900 00 204 750 00
252 909 00 252 091 00 976 882 60 3 974 32 1 485 856 92
40 000 00 17 270 00 121 468 00 839 91 179 577 91
00 122 500 00 827 27 00 123 327 27
00 79 588 00 27 555 55 3 635 50 110 779 05
00 291 360 00 15 000 00 14 727 10 291 632 90
00 1155 815 00 00 6 251 31 1 162 066 31
00 125 582 00 633 00 195 08 126 410 08
128 500 00 102 530 00 00 181 830 15 412 860 15
00 63 900 00 00 00 63 900 00
00 155567414
00 40734200
00 140216907
00 6 139 30744
00
00
653962
1431810
00
00
00
21905426
14494522
21128962
50017502
17957791
12332727
11077905
00 29163290
00 116206631
00 12641008
00 41286015
00 6390000
00 5965000 1 35200 34 213 72 9521572
11099100 80316600 00 6 711 00 92086800
00 00 00 00 00
00 29655900 5 31907 485 50 30236357
00 18090500 00 340 00 18124500
00 1500000 00 11 503 18 2650318
6760000 59468400 00 00 66228400
00 15344100 246 37297 00 39981397
00 13341100 2 66329 00 13607429
00 37438800 8 13375 00 38252175
00 13244000 00 1 321 50 13376150
00 4374000 2 87783 1 307 00 4792483
00 1645000 7 69500 00 2414500
00 36851400 00 80 312 80 44882680
00 2640000 1 58364 00 2798364
00
00
4400000
00
00
00
32428
00
4432428
00
00
00
00
00
125001
00
00
7958944
00
00
3831256
14607 324
00
00
00
89533206
9521572
92086800
00
30236357
18124500
2775319
66228400
39981397
21566373
38252175
13376150
8623739
17021824
44882680
2798364
00
93965634
97000000 1171520000 387067750 130763075 1786350825 118141503 S19 044923 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1974
229
CAPITAL OUTLAY
EXPENDITURES
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
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
Atlanta 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
WaycrossWare County
Junior College
OTHER
Skidaway Institute
Of Oceanography
1171967
00
00
00
00
00
153511272
40549586
145638999
613521492
154683239
40549586
145638999
613521492
884175
184614
5422092
409252
00
58965230
00
58965230
155567414
40734200
140216907
613930744
24096 21428468 21452564 4 52862 21905426
1155000 13329485 14484485 10037 14494522
00 20844932 20844932 2 84030 21128962
00 149851533 149851533 1 65969 150017502
00 17956774 17956774 1017 17957791
449989 11877532 12327521 5206 12332727
00 13465530 13465530 23 87625 11077905
00 29057853 29057853 1 05437 29163290
00 115316871 115316871 8 89760 116206631
00 12522718 12522718 1 18290 12641008
00 41444778 41444778 1 58763 41286015
00 6385350 6385350 4650 6390000
00 9484277 9484277 37295 9521572
00 92086800 92086800 00 92086800
00 00 00 00 00
56947 30177071 30234018 2339 30236357
00 18120497 18120497 4003 18124500
00 2650318 2650318 1 25001 2775319
00 66141930 66141930 8647 0 66228400
00 21160624 21160624 188 20773 39981397
00 13542985 13542985 80 23388 21566373
160627 38091429 38252056 119 38252175
00 13324269 13324269 51881 13376150
00 4763994 4763994 38 59745 8623739
00 6392400 6392400 106 29424 17021824
3823190 41051851 44875041 7639 44882680
00 2798364 2798364 00 2798364
35000404
00
93965634
6841816 1825455212 1832297028 72195300 1904492328231
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA2 32 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 3104380400 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
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
1808127300
1281770100
3089897400
14483000
3104380400
ACTUAL
1808127300
1238951524

OVER
UNDER
00
42818576
3047078824
42818576
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
2336758300
767622100
3104380400
14483000 00
3061561824 42818576
2311459761 739306315 25298539 28315785
3050766076 53614324
s 1079574B
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology provided
for expenditures totaling 781677200 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
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
BUDGETED
OVER
UNDER
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
206300000 572095200 206300000 540437382 00 31657818
778395200 746737382 31657818
3282000 3282000 00
781677200 750019382 31657818
591167200 190510000 573240268 170443003 17926932 20066997
781677200 743683271 37993929
6336111 6336111
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
233

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 91422000 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
OVER
UNDER
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
SOUTHERN TECHNICAL INSTITUTE
312 000 00 31200000 00
602 220 00 53795484 64265 16
914 220 00 84995484 64265 16
614 253 00 49621175 118041 25
299 967 00 28907697 10890 03
914 220 00 78528872 128931 28
s 6466612 s 64666
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 252859800 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
177690000
75169800
252859800
201988800
50871000
252859800
ACTUAL
177690000
74597620
252287620
195770333
51221938
246992271
5295349

LzL

OVER
UNDER
00
572180
572180
6218467
350938
5867529
5295349
5 721hIoaiP mParison indicates that Operating Expenses were overspent by 350938 Actual funds available were
infunds SvikV antlPated and actual expenditures were 5867529 less than approved budget provisions which resulted
in runas available exceeding expenditures by 5295349
made exDenditn103 e direction f the Board of Regents of the University System of Georgia collectively had
of Georgia excess of budget approval they would be in violation of budget and appropriation laws of the State
234
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 95000000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
95000000
95000000
ACTUAL 105997303
105997303
00
UNDER
10997303
10997303
00
The above comparison indicates that Operating Expenses were overspent by 10997303 Actual funds available were
10997303 more than anticipated and actual expenditures were 10997303 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 Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 187122100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
87518000 99604100 187122100 87518000 68049414 155567414 154683239 884175 s 00 31554686 31554686
187122100 32438861
884175
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
235
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for
expenditures totaling 3665896800 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
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
BUDGETED
ACTUAL
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
25932776 00 00 25932776 9597850 00
10683207 14
36615983 00 35530626 14
42985 00 42985 21
36658968 Q9 35573611 35
29165142 7493826 00 00 28032805 7227970 27 40
36658968 00 35260775 67
312835 68
OVER
UNDER
00
1 108535686
108535686
21
S 108535665
113233673
26585560
S 139819233
S 31283568
STUDENT AID FUND

The total approved budget for the Student Aid Fund of Georgia State University provided for expenditures totaling
49140000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
49140000 35832548 13307452
49140000 35832548 13307452
S 00 OA236
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
rtEORGIA STATE UNIVERSITY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
38763200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
s 36665000 2098200 s 36665000 4069200 40734200
38763200 40549586 184614
00
1971000
1971000
17863t
84614
The above comparison indicates that Capital Outlay was overspent by 1786386 Actual funds available were
1971000 more than anticipated and actual expenditures were 1786386 more than approved budget provisions which
resulted in funds available exceeding expenditures by 184614 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
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 237
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 2703426500 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
Excess of Funds Available over Expenditures
15 837300 00 15837300 00
11 196965 00 8840247 91
27 034265 00 24677547 91
19 335666 00 18501982 67
7 698599 00 6166446 64
27 034265 00 24668429 9118 31 60
OVER
UNDER
00
235671709
235671709
83368333
153215236
236583569
S 911860

OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia provided
for expenditures totaling 1702136000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
BUDGETED
ACTUAL
OVER
UNDER
9184000 00 9184000 00 00
7837360 17021360 00 00 8071934 17255934 86 86 234574 86
234574 86
12697894 00 12495449 34 202444 66
4323466 00 4603601 94 280135 94
17021360 00 17099051 28 77691 28
156883 58 s 156883 58
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 28013594 Actual funds available were
23457486 more than anticipated and actual expenditures were 7769128 more than approved budget provisions which
resulted in funds available exceeding expenditures by 15688358 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
2 38 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
provided for expenditures totaling 154240100 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 Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 5726626 Actual funds available were
8819223 less than anticipated and actual expenditures were 8819223 less than approved 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 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
BUDGETED ACTUAL OVER UNDER
1542401 00 145420877 8819223 14545849 5726626
1222640 319761 00 00 107718151 37702726
1542401 00 145420877 00 8819223
00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses 3
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
29006000 16504400 12501600
29006000 16504400 12501600
J2A flflUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
239
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia provided for expenditures
totaling 140750700 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
250000 847280 00 00 25000000 84728000 00 00
1097280 00 1 09728000 00
310227 00 30488907 533793
1407507 00 1 40216907 533793
1407507 00 1 45638999 4888299

5422092 S 542 209
The above comparison indicates that Capital Outlay was overspent by 4888299 Actual funds available were
533793 less than anticipated and actual expenditures were 4888299 more than approved budget provisions which resulted
in expenditures exceeding funds available by 5422092
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 GeorgiaLUUUUJIBUliUUflilUHfl
240
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
expenditure
funded by restricted funds A compar
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
BUDGETED
4887380600
3276252400
8163633000
00
8163633000
ACTUAL
4887380600
3059587148
OVER
UNDER
00
216665252
7946967748 216665252
2160000
2160000
7949127748 214505252
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
6365579200
1798053800
S 8163633000
6111530111
1826905937
S 7938436048
S 10691700
254049089
28852137
225196952
S 10691700
The above comparison indicates that Operating Expenses were overspent by 28852137 Actual funds available were
214505252 less than anticipated and actual expenditures were 225196952 less than approved budget provisions which
resulted in funds available exceeding expenditures by 10691700
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES
241
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided for
expenditures totaling 1406222400 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
1
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
801100000
605122400
1406222400
00
1406222400
945047600
461174800
S 1406222400
ACTUAL
801100000
549789430

OVER
UNDER
00
55332970
1350889430
93669
55332970
93669
1350983099
883035910
471475930
55239301

62011690
10301130
1354511840
51710560
iiL
3528741 1
3528741
The above comparison indicates that Operating Expenses were overspent by 10301130 Actual funds available were
55239301 less than anticipated and actual expenditures were 51710560 less than approved budget provisions which
resulted in expenditures exceeding funds available by 3528741
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
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 1585922100 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
749004100
836918000
1585922100
ACTUAL
749004100
640393069
OVER
UNDER
00
196524931
1316200600
269721500
S 1585922100
1389397169 196524931
1156774574 159426026
232375565 37345935
1389150139 196771961
S 247030 247030242
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 27495600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
26400000 1095600 26400000 200 26400200 00 1095400
27495600 18600000 8895600 27495600 1095400
18513384 7784274 26297658 10554 s 86616 1111326 1197942 102547
STUDENT AID FUND
S2 ifnnn01 aPprved budgetor f Student Aid Fund of the University of Georgia provided for expenditures totaling
eSitursVberrzefarfollsf aValable to actual funds available and
BUDGETED
ACTUAL
OVER
UNDER
S 2179000 no 148608118 69291882
FUNDS AVATTARTR
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses s i79onn no 148608118 6929188
Excess of Funds Available over Expenditures 00 nn
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 243
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
The total approved budget for the Unexpended Plant Fund of the University of Georgia provided for expenditures totaling
718898500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
120 000 00 120000 00 00
3615 156 00 3615156 00 00
3735 156 00 3735156 00 00
3453 829 00 2404151 44 1 049677 56
7188 985 00 6139307 44 1 049677 56
7188 985 00 6135214 92 1 053770 08
4092 52 4092 52
244
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 516302900 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
313930000 313930000 00
202372900 180948610 21424290
516302900 494878610 21424290
368554300 366213752 2340548
147748600 129196845 18551755
516302900 495410597 20892303
531987 531987
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany State College provided for expenditures totaling
14127500 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 Expenses
14127500
14127500
ACTUAL 216558 63
216558 63
s 00
UNDER
75283 63
75283 63
00
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 7528363 Actual funds available were
7528363 more than anticipated and actual expenditures were 7528363 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 GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
245
SENIOR COLLEGES continued
ALBANY STATE COLLEGE cont inued
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
21658400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows F
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
21170000 488400 21170000 735426 00 247026
21658400 21905426 247026 205836 45286
21658400 21452564
s 45286
B246
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi
tures totaling 346230700 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
2071701 1390606 00 00 2071701 1366688 00 21 23917 00 79
3462307 00 3438389 21 23917 79
2770557 691750 00 00 2766452 664149 99 28 4104 27600 01 72
3462307 00 3430602 27 31704 73
7786 94 s 7786 94
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Armstrong State College provided for expenditures totaling
5000000 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
50 OQQ 00 71 455 50 21455 50
50 000 OQ s 71 455 50 00 8 21455 50
00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 2145550 Actual funds available were
2145550 more than anticipated and actual expenditures were 2145550 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 GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
247
SENIOR COLLEGES continued
ARMSTRONG 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 Armstrong State College provided for expenditures totaling
14525700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
14200000 325700 14200000 294522 00 31178
14525700 14494522 S 31178
14525700 14484485 S 41215
s 10037 s 10037
248
UNITS OF THE UNIVERSITY SYSTEM OF 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 442863300 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
2 1 458800 969833 00 00 2458800 1940182 00 50 29650 00 50
4 428633 00 4398982 50 29650 50
3 557738 870895 00 00 3351799 1040770 39 18 205938 169875 61 18
4 428633 00 4392569 57 36063 43
6412 93 s 6412 93
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 16987518 Actual funds available were
2965050 less than anticipated and actual expenditures were 3606343 less than approved budget provisions which
resulted in funds available exceeding expenditures by 641293
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 73
mPrlrn ftlclPated funJs available and budgeted expenditures to actual funds available and expenditures
summarized as follows
00000
expenditures may be
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
7300000 7245371 1
7300000

OVER
UNDER
7245371 1
00
54629
54629UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
249
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
21128900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
203850 00 20385000 00
7439 00 90000 653900
211289 00 00 20475000 653962 653900 653962
211289 00 21128962 62
211289 00 20844932 283968
s 284030 s 284030
250
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 570747600 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
3239 068 00 3239068 00 00
2468 408 00 2347252 94 12115506
5707 476 oo 5586320 94 12115506
4199 817 00 4171417 28 2839972
1507 659 00 1405972 38 10168662
5707 476 00 5577389 66 13008634
8931 29 s 893128
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Columbus College provided for expenditures totaling 15585000
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 Expenses
Excess of Funds Available over Expenditures
15585000
ACTUAL
OVER
UNDER
13644559 1940441
15585000 13644559 1940441
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
251
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
1 47457000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
UNDER
Bli
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 2394533 Actual funds available were
2560502 more than anticipated and actual expenditures were 2394533 more than approved budget provisions which
resulted in funds available exceeding expenditures by 165969 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
25290900 25209100 25290900 25209100 00 00
50500000 96957000 50500000 98085692 11 00 28692
1 47457000 00 1 48585692 1431810 11 14 28692 31810
1 47457000 1 50017502 25 60502
1 47457000 1 49851533 23 94533
165969 1 65969
mns
252 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 570574800 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
3607760 2097988 00 00 3607760 1999250 00 00 98738 00 00
5705748 00 5607010 00 98738 00
3915542 1790206 00 00 3994128 1556258 04 07 78586 233947 04 93
5705748 00 5550386 11 155361 89
56623 89 s 56623 89
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services were overspent by 7858604 Actual funds available were
9873800 less than anticipated and actual expenditures were 15536189 less than approved budget provisions which
resulted in funds available exceeding expenditures by 5662389
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 Fort Valley State College provided for expenditures totaling
20713500 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
20713500 20694558
OVER
UNDER
20713500 20694558
S 00 S
18942
18942
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
253
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
17873800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
4000000 4000000 00
1727000 1727000 00
5727000 5727000 00
12146800 12230791 83991
17873800 17957791 83991
17873800 17956774 82974
s 1017 s 1017
The above comparison indicates that Capital Outlay was overspent by 82974 Actual funds available were 83991 more
than anticipated and actual expenditures were 82974 more than approved budget provisions which resulted in funds available
exceeding expenditures by 1017 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 Georgia254
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SKHIOR 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 405620300 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
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
ACTUAL
OVER
UNDER
2743150 00 2743150 00 00
1313053 00 1472454 4215604 75 75 159401 159401 75
4056203 00 75
00 12192 00 12192 00
4056203 00 4227796 75 171593 75
3106833 00 3086420 76 20412 24
949370 00 1099150 66 149780 66
4056203 00 4185571 42 129368 42
42225 33 42225 33
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 14978066 Actual funds available were
17159375 more than anticipated and actual expenditures were 12936842 more than approved budget provisions which
resulted in funds available exceeding expenditures by 4222533 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 5000000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
5000000
5000000
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
9933honamoTp M Lt iate that Operating Expenses were overspent by 993300 Actual funds available were
aJKndments sho1H L fCPa actual expenditures were 993300 more than approved budget provisions Budget
budgeTprovisions whenever additional funds become available so that increased expenditures will not exceed
nade expeitureinLr dfrection of the Board of Regents of the University System of Georgia collectively had
of Georgia r Dud1et approval they would be in violation of budget and appropriation laws of the State
5993300 993300
5993300 993300
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
255
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
12982700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
12250000 732700 12250000 82727 00 64997 3
12982700 12332727 649973
12982700 12327521 655179
s 5206 s 5206
256
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 EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for expendi
tures totaling 1019547000 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 avaxlable and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
663525000 356022000 663525000 341364228 00 14657772
1019547000 1004889228 14657772
811259900 208287100 796099447 203663924 f1 15160453 4623176
1019547000 999763371 19783629
5125857 s 5125857
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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
39610000 23911827 15698173
39610000 23911827 15698173
S 00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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
11078000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained

EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
7958800
3119200
11078000
T1078000
ACTUAL
OVER
UNDER
79588 31191 00 05
110779 05
134655 30
23876 25
00 95
95
2387530
Sf1 2387625
The above comparison indicates that Capital Outlay was overspent by 2387530 Actual funds available were 95 less
than anticipated and actual expenditures were 2387530 more than approved budget provisions which resulted in expenditures
exceeding funds available by 2387625
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
or jcOiqis f258
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 417786200 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
Excess of Funds Available over Expenditures
290235600 127550600 290235600 117320092 00 10230508
417786200 407555692 10230508
317696000 100090200 312643329 94500394 5052671 5589806
417786200 407143723 10642477
411969 s 411969
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southwestern College provided for expenditures totaling
4152500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED 4152500
4152500
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 172362 Actual funds available were
172362 more than anticipated and actual expenditures were 172362 more than approved budget provisions Budget
amendments should be filed whenever additional funds become available so that increased expenditures will not exceed
budget provis ions
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
ACTUAL 4324862
4324862
00
OVER 1 UNDER
172362
172362
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
259
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 expenditures
totaling 29163300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
29136000 27300 29136000 27290 00 10
29163300 29163290 10
29163300 29057853 105447
s 105437 s 195437
nljW260
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 262369300 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
187762200
74607100
OVER
UNDER
262369300
200708300
61661000
262369300
187762200
84349496
272111696
199861789
72227531
272089320

22376
00 9742396
s 9742396

846511 10566531
s 9720020
22376
The above comparison indicates that Operating Expenses were overspent by 10566531 Actual funds available were
9742396 more than anticipated and actual expenditures were 9720020 more than approved budget provisions which
resulted in funds available exceeding expenditures by 22376 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
nnn nf1 aPProved budget for the Student Aid Fund of North Georgia College provided for expenditures totaling
38000000 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 Expenses
Excess of Funds Available over Expenditures
38000000
38000000

OVER
UNDER
6459300 31540700
6459300 31540700
JiS S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
261
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
115581500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
1155815 00 115581500 00
00 625131 116206631 625131
1155SIS oo 625131
1155815 00 115316871 264629
889760 889760
262
TTNTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
Trnuns AVAILABLE EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
MATSON OF AvFn nnnfiKT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND provided for expendi
The total approved budget for the Resident Instruction Fund operations of vannah State C P ded
reresficndund919coriron1of1ntLfpatrfurdt ifaafdudgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
330847400
257112300
S 587959700
ACTUAL
330847400
226764379
1L
OVER
UNDER
00
30347921
557611779 irJ30347921
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
413543100
174416600
417819313
143951457
iL
11
4158991 S
4276213
30465143
5879597Qfl 5670770 1126188930
4158991
Excess or tunus vcuiaj v r
4 i7 76 13 Actual funds available were
The above comparison indicates that personal Services were overspent byJf budget provisions which
30347921 less than anticipated and actual expenditures were
resulted in expenditures exceeding funds available by 4158991
of Georgia
STUDENT AID FUND
tures may be summarized as follows
FTTNTiS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
29194052
OVER
UNDER
17568752
S 11625300
29194052
aa
17568752
flfl
M ciii fifl7 52 Actual funds available were
The above comparison indicates that Operating Expenses were overspent by b b provisions Budget
amendmenisd
provisions h
of GeorgiaUNITS 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
12558200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
125582 00 00 12558200 82808
125582 00 12641008
125582 00 5 12522718
s 118290
OVER
UNDER
00
82808
82808
35482
118290
2 64
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 665005600 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
Appropriation Allotments
State Funds
Other Revenues Retained
OVER
UNDER
400284500
264721100
665005600
400284500 262616396 00 2104704
662900896 2104704
499884049 162819429 3343151 1041029
662703478 2302122
V97418 s 197418
EXPENDITURES
Personal Services 503227200
Operating Expenses 161778400
S 665005600
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 1041029 Actual funds available were
2104704 less than anticipated and actual expenditures were 2302122 less than approved budget provisions which
resulted in funds available exceeding expenditures by 197418
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 Valdosta State College provided for expenditures totaling
2200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
8842200 A comparison of anticipa
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
8842200
8842200
ACTUAL
9252717
9252717
aa
OVER UNDER
4105 17
4105 17

The above comparison indicates that Operating Expenses were overspent by 410517 Actual funds available were
410517 more than anticipated and actual expenditures were 410517 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 GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
265
SENIOR COLLEGES continued
VALDOSTA 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 Valdosta State College provided for expenditures totaling
99 300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
40299 300 A compar
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
12850000
10253000
23103000
17196300
40299300
ACTUAL
12850000
10253000
23103000
18183015
412B6015
OVER
UNDER
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
40299300
IiL
41444778
158763
00 00
00 986715
986715
1145478
1 58763
The above comparison indicates that Capital Outlay was overspent by 1145478 Actual funds available were 986715
more than anticipated and actual expenditures were 1145478 more than approved budget provisions which resulted in
expenditures exceeding funds available by 158736
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 Georgia266
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 966969400 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
6739763 00 6 739763 00 00
2929931 00 2 696983 04 232947 96
9669694 00 9 436746 04 232947 96
7361324 00 7 341829 82 19494 18
2308370 00 2 084399 16 223970 84
9669694 00 9 426228 98 243465 02
10517 06 s 10517 06
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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
16500000
16500000
ACTUAL
OVER
UNDER
13466504 3033496
13466504 3033496
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
267
SENIOR COLLEGES continued
WEST 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 West Georgia College provided for expenditures totaling
6390000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
6390000
6390000
ACTUAL
6390000
6385350
4650
OVER UNDER

00
46 50
46 5 0
268
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES
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 the Abraham Baldwin Agricultural College
provided for expenditures totaling 297827000 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
OVER
UNDER
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1904676 1073594 00 00 1904676 1001132 00 10 72461 00 90
2978270 QO 2905808 10 72461 90
2122957 855313 00 00 2112597 805824 60 79 10359 49488 40 21
2978270 00 2918422 12614 39 29 sr 59847 61
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Abraham Baldwin Agricultural College provided for expenditures
totaling 34932100 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 34932100 14310944 S 20621156
34932100 14310944 20621156
S 00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
269
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 9845300 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
5965000 3880300 5965000 3556572 00 323728
9845300 9521572 323728
9845300 S 9484277 361023
s 37295 s 37295
270
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 214035200 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
140427500
73607700
S 214035200
159321600
54713600
S 214035200
ACTUAL
140427500
70187360
1L
210614860
OVER
UNDER
00
3420340
Excess of Funds Available over Expenditures
157104118
52334562
209438680
3420340

1L
2217482
2379038
1176180
11
4596520
1176180
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany Junior College provided for expenditures totaling
8498500 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 Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 5000 Actual funds available were 5000
more than anticipated and actual expenditures were 5000 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 Georgia
OVER
BUDGETED ACTUAL UNDER
8498500 s 8503500 50 00
8498500 8503500 50 00
s 00 s 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
271
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
9 2086800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
11099100 80316600
91415700 671100
s 92086800
9 2006800
110991 803166 00 00
914157 6711 00 00
920868 00
S 920868 00
00
OVER
UNDER
00 00
00 00
00
00
s 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
273
JUNIOR COLLEGES continued
ATLANTA 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 Atlanta Junior College provided for expendi
tures totaling 33342800 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
33342800 33342800 00
300000 33042800 2845096 30497704 2545096 2545096
33342800 33342800 00
s 00 s 00
The above comparison indicates that Personal Services were overspent by 2545096 and Operating Expenses were under
spent by 2545096
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
274
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 70822800 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
60600000 10222800 60600000 8973737 00 1249063
70822800 69573737 1249063
45152000 25670800 45327703 23659991 175703 2010809
70822800 68987694 1835106
s 586043 s 586043
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services were overspent by 175703 Actual funds available were
1249063 less than anticipated and actual expenditures were 1835106 less than approved budget provisions which
resulted in funds available exceeding expenditures by 586043
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 Bainbridge 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
3285000
ACTUAL
OVER
UNDER
3285000

1597500 1687500
1597500 1687500
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
275
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE 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 Bainbridge Junior College provided for expenditures totaling
31122700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
29655900 29655900 00
1466800 580457 886343
31122700 30236357 886343
31122700 30234018 888682
s 2339 s 233
llW276
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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 192708200 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
102400000 1024000 00 00
90308200 885445 69 17636 31
192708200 1909445 69 17636 31
129686100 1279059 75 17801 25
63022100 626163 95 4057 05
192708200 1905223 70 21858 30
4221 99 4221 99
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Brunswick Junior College provided for expenditures totaling
6500000 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
6500000 6843162 343162
6500000 6843162 343162
s 00 s 00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 343162 Actual funds available were
343162 more than anticipated and actual expenditures were 343162 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 GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
277
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
18125500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
18090500 35000
s 18125500
18125500

ACTUAL
18090500
34000
OVER
UNDER
1L
18124500
18120497
4003
00
1000
1000
5003
4003278
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 2 494877 00 Included in the approved budget are provisions for the regular program and programs funded
by restrictedgfunds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
168409000
81078700
S 7494B7700
191624200
57863500
S 749487700
Excess of Funds Available over Expenditures
ACTUAL
168409000
78800080
191285712
55787867
OVER
UNDER
00
2278620
247209080
2278620

11
338488
2075633
S 247073579
S 135501
2414121
135501
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Clayton Junior College provided for expenditures totaling
4680000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
4680000
ACTUAL
OVER
UNDER
4680000

4016700 663300
4016700 663300
00 J22UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
279
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
2890000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
1500000 1390000 1500000 1150318 00 239682
2890000 2650318 239682
00 125001 125001
2890000 2775319 114681
2890000 2650318 239682
s 125001 125001
280
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
106884200
86603200
193487400
1 93487400
ACTUAL
106884200
76010520
182894720
Excess of Funds Available over Expenditures
137767100
55720300
135372428
47242739
182615167 izl
279553
OVER
UNDER
00
f1 10592680
S 10592680
1 2394672 8477561
10872233
s 7 79553
STUDENT AID FUND
ilton Junior College provided for expenditures totaling
The total approved budget for the Student Aid Fund of Dalton Junior College provided tor expenai u
12275000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED 12275000 s ACTUAL 1927900 1927900 00 OVER UNDER 10347100
12275000 10347100
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
281
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
66228400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
67600 594684 00 00
662284 00
662284 00
67600 594684 00 00
662284 00
661419 30
864 70
00 00
00
86470
s 86470
282
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JTTNTOR 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 60900500 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
56800000 4100500 56800000 4111108 00 10608
60900500 60911108 10608
37131000 23769500 37315530 23145498 184530 624002
60900500 60461028 439472
450080 s 450080
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services were overspent by 184530 Actual funds available were
10608 more than anticipated and actual expenditures were 439472 less than approved budget provisions which resulted
in funds available exceeding expenditures by 450080 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 Emanuel County Junior College provided for expenditures totaling
881800 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 Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
i81800
705633 176167
881800

705633 176167
00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
283
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY 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 Emanuel County Junior College provided for expenditures
totaling 40050800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
15344100 24706700 15344100 24637297 00 69403
40050800 39981397 69403
40050800 5 21160624 18890176
s 18820773 s 18820773
284
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 157650400 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
OVER
i UNDER
95200000 62450400 95200000 59743670 154943670 00 2706730
157650400 2706730
112469700 45180700 112071159 42445487 398541 2735213
157650400 154516646 3133754
427024 s 427024
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Floyd Junior College provided for expenditures totaling
1065000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED ACTUAL 1111999 1111999 00 s OVER UNDER 46999
1065000 46999
00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 46999 Actual funds available were 469 99
more than anticipated and actual expenditures were 46999 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 GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
285
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FTOYD 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
21632100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
13341100
8291000
21632100
00
21632100
21632100

OVER
UNDER
13341100 00
266329 8024671
13607429
7958944
21566373
13542985
8023388 S
8024671
7958944
65727
8089115
8023388UNITS 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 158368700 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
funded by restricted funds A comparison of anticipa
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
1 043 540 200 487 00 00
1 583 687 on
116741600
41627100
158368700
Excess of Funds Available over Expenditures
ACTUAL
104320000
51543556
116707715
39107203
155814918
48638
izL
155863556
OVER
UNDER
00
2505144
2505144
33885 2519897
2553782
48638
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gainesville Junior College provided for expenditures totaling
2864100 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
2864100
ACTUAL
OVER
UNDER
1912300 951800
1912300 951800
00 S 00UNITS OF THF UNIVERSITY SYSTEM OF GEORGIA
287
COMPARISON OF APPROVED BUDGET TO TOTAL
fimmfi AVAILABLE AN EXPENDITURES

JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE continued
rnMPAETSON OF APPROVED BUDGET TOTAL FITNDS AVATTABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
expenditures may be summarized as follows
BUDGETED
ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital StSi IflundslvaUable
fxreedingCexPeniturerby1iSndBudgt ZTnH she whenever additional funds become available so that
increased expenditures will not exceed budget provisions
of Georgia
37438800 812800 37438800 813375 00 575
38251600 S 38252175 s s 575
38251fi00 38252056 456
s 119 119
288
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 117932700 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
OVER
UNDER
975450 203877 00 00 97545000 21902169 00 1514469
1179127 00 l 19447169 1514469
756290 423037 1179337 00 00 00 i 73970176 44558381 18528557 918612 1658824 2254681
s 5958 57
918612
Excess of Funds Available over Expenditures
SIS mfZCriT indicates that Operating Expenses were overspent by 2254681 Actual funds available were
resulted infill anticipated and actual expenditures were 595857 more than approved budget provisions which
fZfs become available exceeding expenditures by 918612 Budget amendments should be filed whenever additional
mao the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
of Georgia f aPProval they would b in violation of budget andappropriation aws of the State
STUDENT AID FUND
49 000e00taA Hfdet 5rth Student Aid Fund of Gordon Junior College provided for expenditures totaling
tureslbe suSrEefasIollow aVailable and buted expenditures to actual funL available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained 5
EXPENDITURES
Operating Expenses e
Excess of Funds Available over Expenditures
BUDGETED
4900000
4900000
OVER
UNDER
3717950 1182050
3717950 1182050
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
289
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
14169500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
13244000 925500 13244000 132150 00 793350
14169500 13376150 793350
14169500 13324269 845231
s 51881 s 51881

290
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 214127200 included in the approved budget are provisions for the regular program and programs funded
S 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
s 145300000 68827200 141 27200 145300000 66835102 212135102 168771152 43338145 212109297 00 1992098 1992098
170138700 43988500 214127200 1367548 650355 2017903 25805
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Kennesaw Junior College provided for expenditures totaling
5600000 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 Expenses
Excess of Funds Available over Expenditures
BUDGETED
S 5600000
4670000
5600000
4670000
M

OVER
UNDER
930000
930000UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
291
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
8498800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
OVER
UNDER
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
4374000 4124800 4374000 418483 00 3706317
8498800 4792483 3706317
00 3831256 3831256
8498800 8623739 124939
8498800 4763994 3734806
s 3859745 s 3859745
292
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 193126200 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1268 025 00 1268 025 00
663 237 00 648 234 99
1931 262 00 1916 259 99
1317 823 00 1325 637 08
613 439 00 594 580 03
1 931 26 00 1920 217 11
3 957 12
izl
OVER
UNDER
00
1500201
lzl
1500201
L
781408
1885897
izJ
1104489
L
395712
The above comparison indicates that Personal Services were overspent by 781408 Actual funds available were
1500201 less than anticipated and actual expenditures were 1104489 less than approved budget provisions which
resulted in expenditures exceeding funds available by 395712
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
2904000 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 m
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
2904000
2709276 J
OVER
UNDER
194724
2904000 2709276 U194724
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
293
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 Macon Junior College provided for expenditures totaling
17021800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
1645000 1645000 00
15376800 769500 14607300
17021800 2414500 14607300
00 14607324 14607324
17021800 17021824 24
17021800 s 6392400 10629400
s 10629424 10629424
294
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling T553822 00 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
1867 280 542 00 00 1867280 639958 2507238 00
686 2553 20 20
180 642 8 00 00 00
1821416 680234 2501651 5586
1768 785 2553 88 73 61
59
11
OVER
UNDER
00
4658380
1L
4658380
5323688 10540727
5217039
s 558659
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services were overspent by 5323688 Actual funds available were
4658380 less than anticipated and actual expenditures were 5217039 less than approved budget provisions which
resulted in funds available exceeding expenditures by 558659
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
4300000 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 Expenses
Excess of Funds Available over Expenditures
s
BUDGETED
43 f 000 00
ACTUAL
4300000
46 166 65
46 166 65
00
OVER UNDER
316665
316665
00
The above comparison indicates that Operating Expenses were overspent by 316665 Actual funds available were
316665 more than anticipated and actual expenditures were 316665 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
295

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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
41731400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows

FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
368 51400 36851400 00
48 80000 8031280 3151280
417 31400 44882680 3151280
417 31400 44875041 3143641
s 7639 s 7639

The above comparison indicates that Capital Outlay was overspent by 3143641 Actual funds available were
3151280 more than anticipated and actual expenditures were 3143641 more than approved budget provisions which resulted
in funds available exceedingexpenditures by 7639 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
296
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 operations of South Georgia College provided for expendi
tures totaling 208219400 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
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
144859000 63360400 144859000 57617050 00 5743350
208219400 202476050 5743350
138088700 70130700 137255789 64819250 832911 5311450
208219400 202075039 S 6144361
s 401011 s 401011
STUDENT AID FUND
The total approved budget for the Student Aid Fund of South Georgia College provided for expenditures totaling
23168400 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 Expenses
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
S 23168400 22277027 891373
S 23168400 22277027 891373
S 00 S 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
297
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH 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 South Georgia College provided for expenditures totaling
2790300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
2640000 150300 2640000 158364
2790300 2798364
2790300 5 2798364
00
OVER
UNDER
00
8064
im
The above comparison indicates that Capital Outlay was overspent by 8064 Actual funds available were 8064 more
than anticipated and actual expenditures were 8064 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 Georgia vvtrfr
mjaaoMMUMamMMm
frb
TTNTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
29o
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 148067900 Included in the approved budget are provisions for the regular program and
funded by restricted funds A comparison of anticipated funds ava
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
programs
liable and budgeted expenditures to actual funds avail
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
107 000 00 507 000 00 00
973 679 00 1 101 869 84 128 iyo 84
s 1 480 679 00 1 608 869 84 128 190 84
s 665 000 00 620 260 04 44 739 96
815 679 00 988 609 80 172 93U 80
1 480 679 00 1 608 869 84 00 s 128 190 84 00
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspent by 17293080 Actual funds available were
12819084 more than anticipated and actual expenditures were 12819084 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 expenditures
totaling 93653200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
Revenue Sharing Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
4400000 89253200 4400000 32428 00 89220772
93653200 4432428 89220772
00 89533206 89533206
93653200 93965634 312434
93653200 S 58965230 34687970
35000404 35000404
p
VM
R9oo
Date Due
ivi4147

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