REPORT OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1974 State Auditor UNIVERSITY OF GEORGIA FEB7 W5 LIBRARIES I c D u C IREPORT OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1974 hi HI 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 23 24 26 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 a rt 01 o 3 rt a ti lt I rt O nTABLE OF CONTENTS 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 4iKitilw 1 B8Q CAT NO 3 233 PRINTED IN USA UNIVERSITY OF GEORGIA LIBRARIES 3 BIDS DS357 3351