Report of the State Auditor of Georgia, year ended June 30, 1975

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REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1975
State AuditorREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1975
State AuditorSTATE 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 1975
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 1975vii
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 Department
Analysis of Appropriation Allotments State Funds
Analysis of Appropriation Allotments Federal Revenue Sharing Funds
Analysis of Payments to Counties of Earnings on Federal Lands
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
Balance Sheet
Statement of Cash Receipts and Disbursements
OLD STATE FIXED DEBT
SCHEDULE OF GENERAL OBLIGATION BONDS FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
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
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
Balance Sheet
Statement of Cash Receipts and Disbursements
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
Page
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100
107
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115
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124
130
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150

Vlll
TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
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
Public School Employees Retirement System Expense Fund
Regents of the University System of Georgia Board of
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
Governors Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting Board of
Judicial Qualifications Commission
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board state Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation state Board of
158
159
159
160
160
162
162
163
164
165
165
166
167
167
168
169
169
170
170
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187
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188
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Private Trust and Agency Funds
193
202
206
212
214
217
218
220
221
222
224
226TABLE OF CONTENTS
SECTION II continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
ANALYSIS OF CHANGES IN SURPLUS BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Unexpended Plant Fund
ANALYSIS OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Expended Plant Fund
Private Trust and Agency Funds
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
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
WaycrossWare County Junior College
OTHER
Skidaway Institute of Oceanography
2 28
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284
285
286
288
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292
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297
299
301
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304
306
308
309
310TABLE OF CONTENTS
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 Agrirama Development 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
H
CD
a
o
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 SYSTEM
GENERAL 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 1975
Section II of this report deals with the financial operations of the units of the University System for the fiscal
year ended June 30 1975
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 115 shows there was a Budget Fund deficit of 512331476 The deficit was made up of State Fund deficit of
527618670 and Revenue Sharing Fund surplus of 15287194 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 4760648830
The surplus of 4760648830 in the Department of Administrative Services Fiscal Division less State Fund deficit
of 527618670 in all State spending units made a net State Fund surplus of 4233030160 The Revenue Sharing Fund
surplus of 15287194 in State spending units must be returned to the Department of Administrative Services Fiscal
Division and credited to the Revenue Sharing Fund This surplus can be reappropriated in the next fiscal period according
to the regulations of the Office of Revenue Sharing
The surplus of the units of the University System as shown in Section II of this report will increase the State
surplus by the amount of 41803541
A Consolidated Balance Sheet of all funds is presented on pages 3031 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 269840675028 for the fiscal
year ended June 30 1975 A summary of State revenue receipts for the past two fiscal years is as follows
STATE REVENUE RECEIPTS
Taxes Fines and Forfeits
Grants from U S Government
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and
Sales for Services
1975
155775281206
96231320781
298731224
10284408
244377874
2850663443
145769515
14284246577
1974
152518858673
73055989407
67716303
3589573
204115830
2854169494
122551479
7995954924
S 2698406750 28 S 236822945683
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
1975
1974
269840675028 236822945683
Transfers from Reserves Fund Balances and Surplus
Spending Units
Department of Administrative Services
Fiscal Division
State Funds
Federal Revenue Sharing Funds
REVENUE COLLECTIONS UNFUNDED
PRIOR YEARS SURPLUS FUNDS LAPSED
19101446226
16623160669
LOANS TO COUNTIES COLLECTED BY REVENUE
DEPARTMENT TO BE REAPPROPRIATED
Total Funds Available
12262643104 19082172601
162842014 00
31526931344 35705333270
20212859 82406736
1531558345 809420970
16417813 15500000
302935795389 273435606659
GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
State Funds
Federal Revenue Sharing Funds
1975
42298987276
21528133271
1020029292
885629808
557464050
674838440
3070600046
1695480607
30740820836
9235872788
1037939085
150848787324
263594582823
32097777350
13770768
1974
36957742952
16359088917
894417779
882556705
563379979
1063940909
3237945833
1390423774
32434957491
9304101712
00
137428364861
240516920912
20455267872
37932757
Department of Administrative Services
Fiscal Division
State Funds
Federal Revenue Sharing Funds
Assessment and collection Allowance to
Outside Agencies included in Per Diem and Fees
6924774243
304890205
39341212566
12262643104
162842014
32918685747
3 02935795389 S 273435606659
247062536fi
24349121 00
The above expenditures include an object classification of Other This classification represents expenditures from
funds appropriated by the General Assembly for projects or activities that were not designated in the Appropriations Act
as Personal Services Regular Operating Expenses Travel Motor Vehicle Equipment Purchases Publications and Printing
Equipment Purchases Per Diem and Fees Computer charges Capital Outlay Authority Lease Rentals or General Obligation
Debt Sinking Fund
A schedule of Other expenditures by spending units showing the project activity is presented on pages 150155 of
this report
GENERAL OBLIGATION BONDS
In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 1945
Georgia Laws 1972 page 1523 the Amendment which permits the State to finance its needs directly through the issuance
of general obligation debt
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State is
pledged is presented on page 75 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1975 amounted to 13060000000
AUTHORITY BONDS
Prior to the adoption of the above mentioned Constitutional Amendment the States capital outlay needs were met
through the issuance of bonds by ten separate State authorities
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 7981 of this report
This schedule shows that Authority bonds outstanding at June 30 1975 amounted to 99823400000GENERAL COMMENTS
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 158188 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 OP
In the period under review the Department of Administrative Services overpaid an employee Russell L Kent 193200
A payroll deduction was arranged to repay this amount but employment was terminated before the obligation was satisfied
Repeated attempts to recover the balance due of 143421 were unsuccessful On May 7 1975 this matter was turned over
to the Attorney Generals office for collection The balance of 143421 is reflected on the Balance sheet in unit report
as an account receivable
The General Services Division Communications Services Section of the Department of Administrative Services operates a
fleet of vehicles for use by their employees Documentation to support mileage on these vehicles for official State
business was not available and could not be furnished upon request Records should be maintained to provide an audit
trail for verification of mileage on vehicles used by departmental personnel
On December 20 1974 the following items were stolen from the Central Supply Distribution Centers of the Department
of Administrative Services located at 2685 Stewart Avenue S W Atlanta Georgia
One Truck Battery
One Unicom 500P Calculator
An Undetermined Amount of Merchandise
A Petty Cash Fund Established at 20000
The Atlanta Police Department and the Georgia Bureau of Investigation have conducted investigations but no report had
been received as of the date of unit report
The Department of Administrative Services maintains an inventory on all equipment In the verification of the equip
ment it was found that many differences existed between the inventory records and the actual inventory Upon being
notified of this deficiency the Commissioner has taken action to update all inventory records
The Division of Information and computer Services of the Department of Administrative Services entered into an
agreement with Computer Management Incorporated on September 17 1973 for services of Computer Management Incorporated
These services included providing the necessary personnel and services consisting of technical advice and counsel to assist
in developing and implementing a two year plan of electronic data processing equipment conversion utilization and opera
ting systems implementation Under the terms of the agreement one of the individuals supplied by computer Management
incorporated would serve as the Acting Director of the Division of Information and Computer Services for a fee not to
exceed 5000000 over a twelve month period The fee for technical assistance project management andor other services
which may be provided by Computer Management Incorporated in the course of the agreement would not exceed 25000000 over
a twelve month period The original agreement began September 17 1973 to continue through June 30 1974 this agreement
was amended on March 29 1974 to cover the period July 1 1974 through February 28 1975 and further amended on
December 15 1974 to continue through June 30 1975 A copy of the original contract and addenda are on file in the
office of the State Auditor
Payments made to Computer Management Incorporated on this contract in addition to other contracts are shown on the
Schedule of Other Contractual Expense on page 27 of unit report
The Acting Director of the Division of Information and Computer Services supplied by Computer Management Incorporated
was Mr William D Oliver
On August 1 1975 Mr Louis H Fender was appointed as Director of the Division of Information and Computer ServicesGENERAL COMMENTS
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OF
in the audit report for the fiscal year ended June 30 1974 mention was made of differences in original and duplicate
receipts issued by Farmers Markets An investigation was conducted and completed by Department of Agriculture personnel
during the year under review This investigation revealed that an employee or employees of the Savannah Farmers Market
failed to account for 517550 of state revenue receipts for the period December 27 1971 through August 22 1974 A
claim was filed with the Hartford Accident and Indemnity Company as Surety for 517550 and this amount was deposited
to the State Revenue Collections Fund in the month of July 1975
There was no change in the 307338 due from former employee Lawrence Z Zachary brought forward from the fiscal year
ended June 30 1959
COMMUNITY DEVELOPMENT DEPARTMENT OF
REVENUE SHARING FUND
The following is quoted from the audit report for the year ended June 30 1974
Charged 1 KX SST
In the year under review no action was taken on these charges
COMPTROLLER GENERAL
STATE REVENUE COLLECTIONS FUND
A review of the procedures followed in accounting for State revenue collections was made The results of this review
indicated that good controls were maintained over most collections However recommendations relative to various licenses
sold and fees collected have been made that would establish controls over license numbers issued furnish a better audit
trail and make revenues received more easily verified
PRIVATE TRUST AND AGENCY FUNDS
in the year under review adjustments totaling S1227 were made to Private Trust and Agency Funds for unreconcilable
underpayments These adjustments are reflected as Other Revenues Retained on Exhibit C of unit report Proper records
should be maintained to insure correct payments are made to the various agencies of withholdings from employees
GENERAL
The books and records presented for examination for the year under review indicated that improvements have been made
m the maintenance of accounting records for the Comptroller General Proper accounting procedures have been initiated to
reflect accurate accounting records with the true financial condition of the Department shown at the close of the fiscal
year
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
in the period under review the Department of Natural Resources received 113263900 as specific provisos in the
Department of Natural Resources General Appropriation under Operations Capital Outlay and General Obligation Debt
Sinking Fund for the following purposes
For Heritage Trust Program
For Improvements at the George T Bagby State Park
For Land Acquisition in Rockdale County
For Entrance Sign at Providence Canyon State Park
mZnr P1lanner for he Georgia Special Olympics Program
Motor Vehicle Expense in the Law Enforcement Activity
of the Department of Natural Resources
BUDGETED
AMOUNT
30200000
14300000
38700000
500000
455000
29108900
AMOUNT
EXPENDED
28485856
14428520
34163450
369802
120400
36074635
S 1 1364fi 6TGENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
REGULAR BUDGET FUND
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 1975
An examination of the coastal Fisheries Unit License Division of the Department of Natural Resources for the fiscal
year ended June 30 1974 revealed a cash shortage of 415700 A claim was filed with the bonding company by the
Department of Natural Resources for the amount of the shortage This claim in the amount of 415700 was paid
January 8 1975 by the bonding company
GAME AND FISH DIVISION
A review of the procedures of accounting for licenses issued and returned by bonded agents and a test of these trans
actions compared to the agents files revealed that in a number of instances the files were incomplete and did not agree
with the actual licenses issued and returned Since the material in the agents file is the source of original entry any
deficiencies in the file could lead to an unreliable account balance At the time of this audit the individual agents
accounts for the 19741975 license season ending March 31 1975 were not balanced This time lag represents a major
problem
A new computerized system for hunting and fishing licenses implemented on April 1 1975 will allow for the issuance
of statements each month showing the balance owed by each agent source documents are being filed within three days of
receipt by account representative Under this new system the agents balance should be determined and cleared no later
than sixty days after the close of the license season
ACCOUNTS RECEIVABLE
At June 30 1975 the Department of Natural Resources had in accounts receivable for checks totaling 150094 which
were returned for insufficient funds It is the responsibility of the Department of Natural Resources to effect collec
tion of these returned checks
STATE REVENUE COLLECTIONS FUND
At June 30 1975 the Department of Natural Resources had on hand numerous checks totaling 2068106 from agents
appointed to sell hunting and fishing licenses which were returned for insufficient funds This is an increase of
982031 over the previous fiscal year Since the closing date of the audit the Department of Natural Resources has
collected 1364856 of the 2068106 returned checks on hand at June 30 1975
DEFENSE DEPARTMENT OF
At June 30 1975 the Civil Defense Division of the Department of Defense had 3756634 due from the Federal
Government as final reimbursement on the construction of the Emergency Operating Center Approval of reimbursement is
contingent upon an inspection to determine if all building requirements were satisfied The fund balance of 2809968 in
the Civil Defense Division is reserved on the Balance Sheet in unit report to cover any reduction in the Federal
Governments share of this project10
GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
TEACHERS RETIREMENT
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 1975 a total of 13320449 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
TRAVEL OF BOARD MEMBERS
Travel regulations have been approved for the guidance of all personnel within the Department of Education who are
required to travel in the performance of their official duties Personnel to whom the regulations apply are defined as
persons governed by the rules and regulations of the State Merit System Although memiers of the State Board of Education
are not governed by the rules and regulations of the State Merit System it is recommended that the memiers comply with the
Departments travel regulation that requires the employees of the Department of Education to submit a standardized state
ment of travel expenses This statement provides spaces for rooms meals and odometer readings Use of these forms will
provide adequate documentation for audit inspection
B INSTITUTIONS
GEORGIA ACADEMY FOR THE BLIND
It was noted while inspecting the records of the Georgia Academy for the Blind that there was a lack of proper
procedures in the handling of the Student Account Funds collected for this account were allowed to accumulate for an
entire year before being deposited to the appropriate bank account and invoices were not available for all expenditures
Corrective measures should be taken to insure proper handling of this account
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
One of the audit procedures performed by the examiners while inspecting the records of North Georgia Technical and
vocational School was to match cash receipts with the amount of cash deposited to banks or held on hand Numerous
discrepancies were discovered while performing this procedure As receipts were not prenumbered the examiners encountered
great difficulty in the matching process The result of this procedure was that a variance of 880445 existed between
receipts and bank deposits The examiners discovered deposits totaling 754698 had entered the bank but could not be
traced to receipts The variance of 880445 less unidentified deposits in the amount of 754698 leaves a net variance
of 125747 The stated amounts are for the period between July 1 1974 and June 30 1975 It was noted that records for
the period preceding and following this time period were found to be in good order
The State Auditor calls upon the State Superintendent of Schools to produce documentation explaining these variances
or initiate proceedings immediately for their recovery
Upon the recommendations of the examiners the fiscal officer of North Georgia Technical and Vocational School agreed
that all receipts in the future will be prenumbered that receipts issued will be reconciled with the amount deposited and
that any discrepancies will be accounted for
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
While examining the records of the evening program of South Georgia Technical and Vocational School the examiners
discovered discrepancies in reconciling student enrollment with the amount of fees collected from the students The
results of the examination revealed that a projected amount of 171000 was not collected from the students attending theGENERAL COMMENTS
11
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
B INSTITUTIONS continued
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL continued
evening program classes of South Georgia Technical and vocational School This policy was permitted with the knowledge of
the coordinator of the evening program The attention of the Board is directed to Article VII Section I Paragraph II of
the constitution of the State of Georgia which is quoted in part as follows
The General Assembly shall not by vote resolution or order grant any donation or gratuity in favor of any
person corporation or association
The waiver of fees from the students is in violation of the above stated constitutional provision The Director of South
Georgia Technical and Vocational School and officials of the Department of Education have taken appropriate measures to
rectify the aforementioned violation
ATHLETIC SCHOLARSHIPS
The granting of twelve athletic scholarships per year by both North Georgia and South Georgia Technical and vocational
Schools was authorized by the State Board of Education in April 1966 An authorization of this nature is in violation of
the previously stated constitutional provision The Department of Education upon being notified that the Department of
Audits considered the granting of athletic scholarships to be in violation of constitutional provisions immediately ceased
this practice
GRANTS STATE AID
TO COUNTIES
In the period under review grants totaling 7450641 were due to Hancock County Of this amount 4611451 was
paid directly to Hancock County and 2409401 was paid to the Employees Retirement System on behalf of Hancock County
The payments to the Employees Retirement System resulted from the Hancock county Hospital Authoritys failure to remit
Social Security contributions for which the Hancock county Commissioners are required by law to remit At June 30 1975
checks totaling 429789 made payable to Hancock County were being retained by the Department of Administrative Services
Fiscal Division until all liabilities of the Hancock County Hospital Authority are resolved Section 992104f of the
Code of Georgia Annotated is quoted in part as follows
Should the governing authority of any county which has entered into a plan of coverage for its employees
with the State agency as provided for in this section fail to make collection from xts employees and to make
reports and payments agreed to in such plan of coverage it shall be the duty of the State agency to notify
the State Highway Board and the State Treasurer of such failure and thereupon it shall be the duty of the
State Highway Board and the State Treasurer to withhold from such county governing authority all appropriations
for highway and road purposes allotted to such county until such county governing authority has fully Ped
with the provisions agreed to in its plan of coverage Provided however the State Highway Board and the
State Treasurer are hereby authorized and directed upon certified request of the State agency to remit to
the State agency from such withheld funds the amount necessary to cover the remittances which such county
governing authority has failed to pay to the State agency
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 the degree 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 Department
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
sational units and fund sources The system also provides for posting each transaction three times twice to balance sheet12
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
ACCOUNTING SYSTEM continued
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
Review of systems of internal controls revealed that generally accepted methods are not present particularly in the
areas of Public Assistance Benefits payments and Medicaid Benefits payments
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
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
Child Support Recovery Bank Account
Cash on Hand
Rehabilitation Residence Bank Accounts
Detail See Schedule 5 Unit Report
Vocational Rehabilitation Work Evaluation
Training Center Bank Accounts
Atlanta Employment Evaluation Service Center
John F Kennedy Center
Bainbridge
Cave Springs
Milledgeville
Rome
Thomasville
Warm Springs
Petty Cash Funds
Detail See Schedule 5 Unit Report
STATE REVENUE COLLECTIONS FUND
Vital Records Bank Account
PRIVATE TRUST AND AGENCY FUNDS
Detail See Schedule 5 Unit Report
Total Cash Balance
PER RECORDS
PER AUDIT
OVER
UNDER
1297568041 1299643392

847484949
13728667
51629370
81023617
2610062
61924834
139254482
697432
1031200
14244
00
2943
1160608
100582
5435
1845701
35616800
847522448
13728667
51725414
81023617
2610062
61262594
139254482
697432
1031212
33769
27633
2943
1163108
100582
5302
2409415
35616800
1781864347 1783930142
3310327
308824225
3006612
300859792

2075351
37499
00
96044
00
00
662240
00
00
12
195 25
276 33 00
25 00 00
1 33
5 637 14 00
20 657 9 5
3 037 15
7964433
114697797 95 11480063738 Sf1 103339 43
The reduction of cash by 10333943 reflected in the audit consisted of the followingGENERAL COMMENTS
13
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
CASH continued
Inaccurate Postings due to Erroneous
Information Received from Field Locations
Posting Errors
Accounts of Balances Recorded in Wrong Funds
Child Support Recovery
Payroll Deductions
Revenue collections Fund
Balances not Recorded
BUDGET
FUND
STATE REVENUE
COLLECTIONS
FUND
9444113
2409891
00
00
00
1520061
613251
73996 2335895
PRIVATE TRUST
AND
AGENCY FUNDS
10057364
572396
474
2032180
2032180
572396
474
1520061

sr110333943 S1 2065795 1 303715 f1 7964433
The audit report for the year ended June 30 1974 revealed that funds for the Work Evaluation Training Centers were
not recorded in the Budget Fund and as such were not conforming with State laws rules and regulations During the year
under review the net of receipts and disbursements were recorded as revenue and cash and in following this procedure
revenues and expenditures were understated for these Budget Fund activities The procedures should be expanded so that
gross revenues and gross expenditures are recorded by fund and activity
Exhibit E in unit report is a Statement of the Cash Receipts and Disbursements of Private Trust and Agency Funds
Although payroll deductions were recorded in payroll journals gross receipts and disbursements were not recorded on ledgers
of the Department Compliance with State accounting procedures and instructions can be accomplished by posting journal
totals to ledgers Although the Department followed an established procedure of recording ending cash balances on the
general records the failure to record the gross receipts and disbursements of these funds 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 procedures instruction and supervision of all personnel receiving and dis
bursing any monies recording operations on general records and reporting to the Board
The audit of cash revealed that eight 8 bank accounts were not recorded in the general books of the Department Pro
cedures should be established to insure that all funds are recorded in the general books
The audit reports for fiscal years 1973 and 1974 reported that the Public Assistance bank account was not reconciled
and that correcting entries derived from reconciliations of other bank accounts were not posted to the records in a timely
manner
It should be pointed out that the Central Accounting Unit is now reconciling and correcting all centralized bank
accounts on a current 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 detected
STATE REVENUE COLLECTIONS FUND
During the fiscal year ended June 30 1975 the Department of Human Resources collected 30337039 for vital record
searches and copies of certificates of which J2032180 was recorded as a reduction of expenditures in the Budget Fund
resulting in an understatement of both State Revenue Collections and expenditures for the year Georgia Code Section
881725b states Fees collected by the department under this section shall be deposited in the general funds of the
State Treasurer The cash balance of the State Revenue Collections Fund Exhibit D of unit report has been adjusted to
include the 2032180 The Department of Human Resources should transfer these funds from the Budget Fund to the State
Revenue Collections Fund and promptly remit the 2032180 to the Department of Administrative Services Fiscal Division
The Department of Human Resources collected fees for ambulance and laboratory licenses from July 1 1974 through
June 30 1975 All fees collected during this period were transferred to the Departments central accounting office and14
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
STATE REVENUE COLLECTIONS FUND continued
deposited within the Budget Fund bank account Remittance of these funds to the Department of Administrative Services
Fiscal Division was not made until June 1975 Georgia Code Section 40423 provides for the prompt remittance of revenue
collections to the State Treasury The Department of Human Resources should deposit all revenue collections to the State
Revenue Collections Fund and remit the fund balances monthly
ACCOUNTS RECEIVABLERESERVES
The audit report for the year ended June 30 1974 reflected receivables of 3243756143 from Federal grants and
reserves of 630185701 The report stated that these amounts may be more or less than actual funds available to the
Department
At the close of fiscal year 1975 an extensive review of Federal receivables and reserves was performed by members of
the Departments Central Accounting Unit and examiners of the State Auditors office
Due to a midyear change in the procedures for recording Federal revenues receipts into a Federal Pooling Account
the adjustment resulting from this review is shown on the Analysis of Surplus Exhibit B of unit report as Adjustments
to Prior Years Accounts Receivable and Reserves
INVENTORIES
The general records of the Department do not reflect inventory balances although various units maintain inventory
records for supplies and equipment For information purposes only the Balance Sheet
of consumable supply inventory
VOUCHERS PAYABLES
The Balance sheet in unit report reflects a balance of o hk5 ccn ai
F l iMieccs a balance of 2386556047 m voucher payables at June 30 1975 The
balance of 2386556047 can be aged as follows
in unit report reflects 679006604
1975 Fiscal Year
1974 Fiscal Year
1973 Fiscal Year and Prior
1755693286
223138632
407724129
Department personnel should contir
23865560 47
inue to review the supporting documentation of old voucher payables and any funds not
needed to liquidate existing balances should 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 us
FEES PAID TO FULL TIME STATE EMPLOYEES
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 duri
was as follows
ise of all state
agencies
ring the fiscal year ended June 30 1975
Abele
Aseron
Brown
Dyken
Green
Hall
Hartlage
Hughes
McCranie
Pool
Rivers
Robertson
Welter
Williams
MEDICAL COLLEGE OF GFORGTA
Donald C
Cirito A Jr
Mark
Paul R
Joseph B
W Knowlton
Patricia
John L
Martha L
Winford H Jr
Cullen B
Alex F III
Dave A
David H
140000
187500
150000
220000
130000
320000
260000
325000
30000
75000
48500
235000
280000
30000
31000GENERAL COMMENTS

5f11750
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
FEES PAID TO FULL TIME STATE EMPLOYEES continued
GEORGIA SOUTHERN COLLEGE
Anders M V
At various times agencies of State government may find it advantageous to secure services of employees of other
State 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 28 197 3 Section 16 of that Act is as follows
Payment of support pursuant to an administrative order shf eding f support

SSffi KSBJ5 S
of the State
Or tilt SLclifc
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 State portion of 61262594 is
included in surplus at June 30 1975 and the Federal portion has been used in the Public Assistance Program The additional
dependent support portion with the exception of 572396 on hand at June 30 1975 has been paid
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 procedures might
define more fully the duties and authority of the Department relative to payments collected
STATISTICAL SAMPLES
As a part of our examination we performed statistical samples on several functions of the Department of Human
Resources The statistical sample performed on the Public Assistance account revealed that no underlying source detail
was on file at the Department of Human Resources to support Expenditures for the period under review A personal services
sample pointed out that personnel files maintained at the Department of Human Resources were incomplete Complete person
nel files for Department of Human Resources employees at outlying locations are not maintained in the central office
MEDICAID
The Attorney General of Georgia on August 4 1975 in an official opinion directed to the Honorable T M Parham
commissioner of the Department of Human Resources ruled that Medicaid liabilities must be recognized at the date the
services were provided
in prior years the Department of Human Resources had operated the Medicaid Program on the cash basis as the Federal
Government does not reimburse the Department until after payment has been made by the Department
in order to conform with the opinion of the Attorney General a reserve has been provided on the Balance Sheet in unit
report in the amount of 1640827438 which is the estimated States share of Medicaid services provided prior to
July 1 1975
The cash disbursement tape files for the payment period of July 1 1975 through October 20 1975 were audited to
ascertain the actual amount of fiscal year 1975 claims that had been paid after June 30 1975 These tape files represent
payments to hospitals physicians and nursing homes and for purchase of prescribed drugs
in addition personnel of the Medicaid Payments Section of the Department of Human Resources estimated 1975 expense for
medical screening and nonemergency transportation claims that had been paid in fiscal year 197616
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
MEDICAID continued
These estimated expenses along with the information derived from the above cash disbursement tape files are
presented as follows
Drugs
Hospitals Physicians and Nursing Homes
Medical Screening
NonEmergency Transportation
Estimated Total cost
States Per Cent of Total Cost
States Estimated Cost
526073373
4272809551 4798882924
25143140
16172869 41316009
4840198933
3 39
S 16408274 38
It should be noted that in addition to the above amounts there is an unknown number of claims that have been received
but have not been adjudicated and processed for payment In addition there is an unknown number of claims that have not
been received because the provider has not rendered billing
Due to these unknown elements the reserve for 1975 Medicaid expense of 1640827438 should be recognized as an esti
mated reserve and not an actual reserve
Prior year audit reports have presented a schedule containing information by county as to the number of unduplicated
recipients receiving benefit payments within the Medicaid payment system This information was not provided by the
Medical Payment Section of the Department of Human Resources in time to include in the audit report However the Department
of Audits anticipates receiving this information and will place it on file when this information is received
GENERAL
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 offer no opinion as to the fairness with which the accompanying financial statements present the financial
position at June 30 1975 and the results of operations for the year then ended in conformity with accounting principles
applicable to units of the State Government
INVESTIGATION GEORGIA BUREAU OF
Books and records presented for examination were not in balance Bank accounts were not reconciled to general ledger
controls and subsidiary records were not reconciled and balanced with general ledger controls
It is essential that the Fiscal Officer of the Georgia Bureau of Investigation or some responsible employee review
the financial records monthly to determine that the books
are in balance and supporting records are in balance with the
igation
general ledger controls
Certain recommendations have been made to the Director and the Fiscal Officer of the Georgia Bureau of Inves
outlining basic procedures that should be initiated that would correct this problem in future periods
JUDICIAL SYSTEM
COURT OF APPEALS
In examining travel vouchers it was noted that in some instances judges and employees of the Court of Appeals of
Georgia are not attaching to their request for reimbursement for travel a paid copy of hotel or motel bill Receipts
should be attached to vouchers for hotels motels or for any request for reimbursement that
expected Requests for reimbursement for travel do not
reimbursement at the prescribed rate for u
meter readings for trips involved
receipts would be reasonably
include a detail of meals by the day and requests for mileage
se of privately owned automobiles do not indicate beginning and ending speedoGENERAL COMMENTS
17
AUDIT FINDINGS continued
JUDICIAL SYSTEM continued
ADMINISTRATIVE OFFICE OF THE COURTS
During the year under review the Administrative Office of the Courts submitted personal services and travelreports
to the Department of Audits These reports were not balanced to the general ledger totals for personal services and travel
Failure of the Administrative Office of the Courts to submit these personal services and travel reports correctly required
adjustments to be made as shown on Schedule 7 page 23 of unit report
APPELLATE COURT REPORTS
In the audit report for the year ended June 30 1974 comments were made relevant to the Reporter not being bonded
This situation was not corrected in the year under review
The deficit of 76914 occurred because the Appellate Court Reports used the cash basis of accounting rather than the
modified accrual basis which is the method prescribed for all State agencies
LABOR DEPARTMENT OF
REGULAR BUDGET FUND
In the year under review a controlled random sample of selected expenditure objects was not obtainable due to the
accounting procedures prescribed to the Department of Labor which were required by the Federal Government Certain items
were examined in selected categories of expense however due to the inability to incorporate a random sample we cannot
make the statement that items charged in any particular expenditure object are correctly identified
During the course of the examination the Department of Labor furnished the auditors a list of accounts payable at
June 30 1975 However the list of accounts payable did not reconcile with the general ledger total for accounts payable
as posted by the Department of Labor
It is recommended that a review of existing accounts payable accounting procedures be made and existing deficiencies
corrected
PUBLIC TRUST FUNDS
A random sample table was utilized on the Unemployment Benefit payments to recipients for the fourth quarter of the
fiscal year ended June 30 1975 A random sample for the entire year under review was initially attempted but the
information proved to be inaccessible due to the inability of the Department of Labor to furnish the necessary cancelled
checks for the fiscal year ended June 30 1975
This sample did not attempt to verify or prove that the chosen payments to the various recipients tested were author
ized or correct It was used solely to prove the transactions as they relate to the Departments bookkeeping procedures
There were no errors found on the random sample for the period April 1 1975 through June 30 1975 however this
statement does not take into consideration any activities for the first three quarters of the fiscal year ended
June 30 1975
We discovered in the reconciliations of the Unemployment Benefits bank account performed by the Department of Labor
throughout the year that these reconciliations included items between the bank and the Department of Labor which were
unidentifiable at the time by either the bank or the Department These items were carried as reconciling items included in
the outstanding check list throughout the year and on June 30 1975 Due to the tremendous volume of benefit checks written
and outstanding at June 30 1975 we were unable to verify the authenticity of the outstanding checks as presented by the
Department of Labor at June 30 1975
The items that constitute the variance between the Department of Labor and bank should be identified and corrected
MOTOR VEHICLE COMMISSION GEORGIA
In the year under review an expenditure of 2491 was made for a floral offering to an employee Expenditures of this
nature are in violation of Article VII Section I Paragraph II of the Constitution of the State of Georgia This expendi
ture of 2491 should be refunded immediatelyGENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF
REGULAR BUDGET FUND
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 Commissioner 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
STATE REVENUE COLLECTIONS FUND
In the year under review it was noted that several institutions were paying cooks at the community facilities from
funds deducted from workrelease salaries The institutions and amounts were as follows
Atlanta Advancement Center
Stone Mountain Correctional Institution
1047400
179600
1227000
An opinion of the Attorney General dated August 29 1969 is quoted in part as follows
It is myopinion that Ga Laws 1968 p 1399 insofar as it authorizes the Board of Corrections to deduct
the cost of maintenance of prisoners engaged in workrelease programs from their salaries is a revenue measure
within the meaning of the constitution Such deductions are assessments within the meaning of the Constitution
Therefore it is my opinion that the Board of Corrections cannot spend funds accumulated as the result of
deductions made from the salaries of prisoners engaged in workrelease programs and that such funds must pass
into the general fund of the State Treasury
Upon notification of the above expenditures the Department of Offender Rehabilitation initiated procedures to effect
collection from the above institutions for remittance to the Department of Administrative Services Fiscal Division
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
A clerical error resulted in an overpayment of 1217 on a travel voucher Refund of the overpayment was received on
September 5 1975
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
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
REVENUE COLLECTIONS GENERAL
All licenses issued by the Department of Revenue for beer wine liquor cigars and cigarettes were checked by the
examiners These licenses were found to be in good order
Revenue stamps for liquor wine beer and cigarettes were counted and the inventory of these stamps was reconciled
with controlsGENERAL COMMENTS
19
AUDIT FINDINGS continued
SECRETARY OF STATE
REGULAR BUDGET FUND
In the audit report for the period ended June 30 1974 an expenditure of 1000 was shown for a traffic ticket In
the year under review reimbursement was secured and deposited in the Budget Fund bank account
In the year under review the books and records presented for examination were incomplete and did not accurately
reflect the financial transactions that occurred in the office of the Secretary of State The examiners completed posting
the books and after making necessary adjustments were satisfied that in all material respects the financial statements of
the Budget Fund as presented in this audit are fairly stated
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
In the year under review travel vouchers examined indicated a need for reassessment of existing policy governing
reimbursement of travel expense for Board Members We recommend that the Secretary of State review and establish travel
regulations concerning Board Members immediately
STATE REVENUE COLLECTIONS FUND
The following comments are quoted from a special audit of the Secretary of States Revenue Collections Fund made by the
Department of Audits and released March 21 1975 Copies of this audit are on file in the State Auditors office
Our investigation was primarily focused on the Examining Boards which are the Occupational Certification
Division as this is the area where we found a great number of discrepancies
Procedures for collection and deposit of funds for the Examining Boards are as follows
The mail for the Examining Boards is opened at the Examining Board level and any cash that is received
is then carried to the fiscal office for safekeeping A receipt is issued by the fiscal office to the
individual who delivers the cash to the fiscal office The receipt for the cash along with any checks
received are retained at the Examining Boards until proper licensing forms have been completed Upon com
pletion of proper licensing forms a remittance sheet in triplicate is prepared by the Examining Boards and
the oriqinal one copy along with the checks and the receipt for cash if any cash is involved is sent to
Mrs Lee Gilbert Mrs Gilbert then prepares a deposit slip for each Board separately The deposit slip along
with the checks the receipt for cash and the two remittance letters are forwarded to the fiscal office The
original copy of the remittance letter is retained at the fiscal office and an initialed copy of the remit
tance letter is returned to Mrs Gilbert The fiscal office then takes the cash from the safe to correspond with
the cash receipt and the cash together with the checks and deposit slip are sent to the bank for deposit The
examiners discovered that these procedures were not always followed
As remittance sheets were not prenumbered the examiners encountered great difficulty in matching up
remittance sheets We found in a number of instances that a remittance sheet was on file at one level but was
not on file at other levels We also discovered that in numerous instances the original copy of the remittance
sheet on file in the fiscal office had been altered and that deposit slips had been altered In numerous
instances deposits should have consisted of checks andor money orders and cash but the amounts on the deposit
slips and on the remittance sheets had been altered to exclude the cash We found numerous remittance sheets
that had been receipted in the fiscal office but were not recorded on the books or deposited to the bank
Schedule 1 of this report shows a listing of variances that existed between remittance sheets and actual
bank deposits The variance we arrived at amounted to 7461680 We also discovered that deposits totaling
2403650 had entered the bank but could not be traced to a remittance sheet The variance of 7461680 less
unidentified deposits in the amount of 2403650 leaves a net variance of 5058030
Mr Harry Simmons is fiscal officer for the Secretary of State and Mrs Joyce Dettmering was the accountant
in charge of the books for the Occupational Certification Division Mrs Dettmering resigned on February 13 1975
and the Department of Audits has had no contact with Mrs Dettmering
We noted in our investigation that there were several unaccounted for variances that occurred after the
resignation of Mrs Dettmering
The State Auditor calls upon the Secretary of State to produce documentation explaining these variances
totaling 5058030 or initiate proceedings immediately for their recovery
During the course of this examination we obtained photo copies of all checks deposited to the SOS Credit
Union We discovered that in examining these photo copies that 1945137 in checks had been deposited to the
SOS Credit Union that should have been deposited to the Occupational Certification Division or the Archives
and History Division The summary on the last page of Schedule 2 shows that 1722089 had been deposited to
the Credit Union that should have been deposited to the Occupational Certification Division and that 22 3048
had been deposited to the Credit Union that should have been deposited to the Archives and History Division
Mr Harry Simmons is Treasurer
Treasurer of the Credit Union
3f the SOS Credit Union and Mrs Joyce Dettmering was Assistant20
GENERAL COMMENTS
AUDIT FINDINGS continued
SECRETARY OF STATE continued
STATE REVENUE COLLECTIONS FUND continued
The Secretary of State should initiate proceedings immediately for the return of funds from the SOS
Credit Union to the Occupational Certification Division and the Archives and History Division
After the close of the current audit period satisfactory documentation andor cash to replace checks appearing on
remittance sheets that could not be traced to the bank account in the amount of 709450 was furnished the Department of
Audits This 709450 will reduce the net variance to 4348580 as of the closing date of this audit
Due to the variances in the State Revenue collections Fund we are unable to express an opinion as to the fairness with
which the accompanying financial statements concerning the State Revenue collections Fund are presented
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 11342654STATISTICS
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1975
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
Industrial Loan Company Tax
Insurance Premium 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
Revenue Sharing
Agricultural and Natural Resources
Development Other
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources
Development Other
Total Grants from Counties and cities
Donations for Operations
Rents on Investment Properties
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
Total State Revenue Receipts
23
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
i 594847765 22 130
54161701 02 12
8078373 00 02
490738025 18 107
2975061 00 01
49330919410 1828 10749
22903741150 849 4990
3530881125 131 769
3319175717 123 723
661689105 25 144
7306824708 271 1592
58174734028 2156 12675
118375098 04 26
3755971499 139 818
216836855 08 47
3955860796 147 862
107811400 04 24
321010150 12 70
42168270 02 09
501501187 19 109
307838913 11 67
31113013 01 07
38027857 01 577 3 08
155775281206 33941
s 14089201428 522 3070
31696394074 1175 6906
23519351285 871 5125
17167642922 636 3741
4339246600 161 945
5419484472 201 3566 1181
96231320781 20968
205757224 08 45
92974000 03 20
298731224 11 65
10284408 00 02
244377874 09 53
s 2559471443 95 558
291192000 11 63
2850663443 106 621
s 145769515 3699743183 06 137 32
806
1037643055 38 226
1571864464 58 342
233147009 09 51
5169757684 192 1126
1688269127 63 368
497349185 18 108
103321248 04 23
283151622 10 62
14284246577 529 3112
269840675028 mo 00 58794
Note 1970 Population
4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1975
SOURCE
Education Grammar High Schools
Education College
Public Roads
Pension and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural ResourcesDevelopment
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 oyer Allotments
State Funds
Federal Revenue Sharing Funds
Carryover from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
Federal Revenue sharing Funds
Funds Available July 1 1974 Unappropriated
Appropriation
Prior Years Surplus Lapsed
Funds Available June 30 1975 Unappropriated
TO TOTAL
27 55
10 05
19 67
21 18
11 12
1 5 3
2 64
1 27
44
1 77
6 43
01
257
11
454
06
06
167
00
11
10000

PER
CAPITA
161 97
59 11
115 65
124 5 3
65 38
8 97
15 55
7 46
2 60
10 39
37 77
04

1509
66
TOTAL
74338771729
27126772871
53078626543
57155187756
30007522534
4118722912
7137469781
3426179196
1194323070
4767123100
17336447665
20212859
6924774243
304890205
2672 12262643104
35 162842014
35 162842014
980 4500000000
03 11609591
304890205
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED TUNE 30 1975
25
APPROPRIATION ALLOTMENTS
STATE
APPROPRIATION
FROM TAXES
FEES ETC
26252615400
24113820000
16366774700
18855695800
3617143300
5724623675
3003610700
1103500655
2359771313
6023796017
FEDERAL REVENUE SHARING FUNDS APPROPRIATION GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES CITIES
3414957900 14009323873 00
504693200 79877555 00
00 23518629427 205757224
580348900 39333959253 00
00 9531532258 00
00 440201545 99
00 941909667 92974000
00 385760359 00
00 95044500 00
00 7801005 00
00 7887281339 00
AGENCY
EARNINGS
00 151337285
312629070
5242750618
1509033750
1783094503
65178948
425583084
37626580
8893190
3266053
3639941503
OTHER
AGENCY
REVENUE
370607129
23042354
2330726
634928847
162800027
3800881
47620645
818443
13115275
74340637
2470625366
214571194
20212859
6924774243
304890205
112262643104
162842014
162842014
4500000000
11609591
304890205
64555111360 s 45ono00000 967 31 3 207 81 298731224 13179334584 1 892382292126
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1975
BUDGET FUNDS
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Total Personal Services
Regular Operating Expenses
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
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
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Total Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Rents
Grants to Counties cities and Civil Divisions
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Total Capital Outlay
Authority Lease Rentals
General Obligation Debt sinking Fund
TOTAL
36419124741
1916070629
2929639953
1033819655
332298
42298987276
10644
52895
6244
7125
8137
14302
825
379
49007
148
7535
1538
4246
77
52171
18431
78004
59940
78066
99605
38043
62688
06716
70397
88996
10840
54731
56028
22626
88160
21528133271
1020029292
885629808
557464050
674838440
3070600046
1695480607
17758819
1592349
98268247
25103172
520741
17435
3181289
1871401300
1123524
86443409
28539182402
306 268338 68
8206 25
857 17
672839 9
280378 15
307 408208 36
92 358727 88
10 379390 85
PERCENTAGE
TO TOTAL
1350
PER
CAPITA
71
109
38
00
1568
40
196
2 3
26
30
53
03
01
182
01
28
06
16
00
193
798
38
33
21
25
114
63
01
00
04
01
00
00
00
69
00
03
1058
1135
00
00
02
01
1139
342
7935
418
638
225
00
9216
232
1153
136
155
177
312
18
08
1068
03
164
33
93
02
1137
4691
222
193
122
147
669
369
04
00
21
06
00
00
01
408
00
19
6218
38
6673
00
s 00
15
06
6698
s 2012
226
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1975
27
OBJECT continued
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Expenditures
Other Contractual Expense
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Total Other
Total Governmental Cost
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
State Funds
Federal Revenue Sharing Funds
Loans to Counties Collected by Department of Revenue
Remitted to Department of Administrative Services
Fiscal Division to be Reappropriated
24638446
149668
141963
492606
25422683
316172878
91315
924996624
2377048
157146596
42003096239
53801965
103730856146
19313793
3475100215
150682952819
4521375
28274942
3322799
104292706
150848787324
263594582823
19101446226
12262643104
162842014
32097777350
13770768
6924774243
304890205
20212859
1519948754
11609591
iL
16417813
S 269840675028
PERCENTAGE
TO TOTAL
01
PER
CAPITA
00
00
00
01
12
00
34
00
06
1556
02
3844
01
129
5584
00
01
00
04
5590
9769
708

05
00
00
00
05
69
00
202
01
34
9152
12
22601
04
757
32832
01
06
01
23
32868
57433
4162
454 06 2672 35
1189 00 6994 03
257 11 01 1509 66 04
56 00 331 03
01 04
10000 58794
Includes Assessment and collection Allowance
to Outside Agencies in the amount of 2470625366
Note 1970 Population 458957529
CONSOLIDATED BALANCE SHEET
OF
ATT STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1975
CURRENT ASSETS
Cash in Banks on Hand and Time Deposits
Spending Units and Department of Administrative Services
Fiscal Division Funding and Custody Accounts
Regular Budget Fund
Revenue Sharing Funds
State of Georgia General Obligation Debt Sinking Fund
Construction Fund Georgia State Financing and
Investment Commission
State Revenue Collections Fund
Public Trust Funds
Private Trust and Agency Funds
Accounts Receivable
Spending Units
Regular Budget Fund Less Undrawn Allotments
State of Georgia General Obligation Debt Sinking Fund
Public Trust Funds
Total Current Assets
INVESTMENTS
31853477558
1929767371
9871114
33793116043
8675754
44198298
35597599275
2466022300
52204029583
5000
49901856
71909611670
52253936439
124163548109
State of Georgia General Obligation Debt sinking Fund
Construction Fund Georgia State Financing and
Investment commission
Public Trust Funds
Total Investments
OTHER ASSETS
Spending Units
Regular Budget Fund
State of Georgia General Obligation Debt Sinking Fund
Funds to be provided from future Appropriations
in accordance with Article VII Section III
Paragraph 1c of the Constitution of the State
of Georgia for Retirement of Bonds
Total Other Assets
FIXED ASSETS
Construction Fund Georgia State Financing and
Investment Commission
Land and Buildings
781033441
10954739151
126167094156
219568544
12847067695
137902866748
13066636239
2634589381
Total Assets
S 277767640477
Note Fixed Assets shown above are only those purchased or
constructed from funds derived from the sale of
General Obligation bondsCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
TUNF 30 1975
31
LIABILITIES RESERVES FUND BALANCES BONDED INDEBTEDNESS AND SURPLUS
CURRENT LIABILITIES
Spending Units
Regular Budget Fund
Revenue Sharing Funds
State of Georgia General Obligation Debt Sinking Fund
Public Trust Funds
Total Current Liabilities
RESERVES AND FUND BALANCES
Spending Units
Regular Budget Fund
Department of Administrative Services Fiscal Division
Funding and custody Accounts
Revenue Sharing Funds
Working Reserve
Construction Fund Georgia State Financing and
Investment Commission
State Revenue Collections Unfunded
Public Trust Funds
Private Trust and Agency Funds
Total Reserves and Fund Balances
BONDED INDEBTEDNESS
State of Georgia General Obligation Debt Sinking Fund
Bonds Outstanding
Less Bonds due currently
Total Bonded Indebtedness
304890205
2164125413
44257671617
1609589972
33622248495
2469015618
13598004286
44198298
161100129382
2466022300
13060000000
240000000
45867261589
817977250
714465905
47399704744
213299618379
12820000000
Regular Budget Fund
Balance July 1 1974
Decrease in Year
Balance June 30 1975
Revenue Sharing Funds
Balance July 1 1974
Increase in Year
Balance June 30 1975
11559324437
7326294277
8710330
6576864
4233030160
15287194
4248317354
Total Liabilities Reserves Fund Balances
Bonded Indebtedness and Surplus
S 277767640477
Notes See note to Balance Sheet Public Trust Funds
See notes to Balance Sheet State spending Units33
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1975FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
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
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
REVENUE COLLECTIONS UNFUNDED
Add Held by Collecting Units at July 1
Deduct Held by Collecting Units at June 30
PRIOR YEARS SURPLUS FUNDS LAPSED
State Funds
Federal Revenue Sharing Funds
LOANS TO COUNTIES COLLECTED BY DEPARTMENT OF REVENUE
REMITTED TO DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
441982 644111 98 57 1
43392466 2911920 00 00
12262643104
162842014
19101446226
12425485118
64411157
44198298
1519948754
11609591
57680875932
20212859
4630438600
07549573355
269840675028
31526931344
20212859
1531558345
16417813
302935795389
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
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
32097777350
13770768 32111548118
6924774243
304890205 7229664448
422989
215281
10200
8856
5574
6748
30706
16954
307408
92358
10379
1508487
87276
33271
29292
29808
64050
38440
00046
80607
20836
72788
39085
87324
263594582823
39341212566
802935795389SUMMARY OF STATE REVENUE RECEIPTS
1975
1974
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
Industrial Loan Company Tax
Insurance Premium 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
Revenue Sharing
Agricultural and Natural Resources Development Other
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources Development Other
Total Grants from counties and cities
Donations for Operations
Rents on Investment Properties
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
594847765 494175281
54161701 46881189
8078373 8692893
490738025 988726368
2975061 3675931
49330919410 47354447405
22903741150 23210568542
3530881125 3489873312
3319175717 3862495492
661689105 729853599
7306824708 7233943396
58174734028 55475436433
118375098 131773751
3755971499 3565888306
216836855 222272075
3955860796 4204311381
107811400 125824550
321010150 369763150
42168270 42080173
501501187 460187419
307838913 436761202
31113013 34242495
38027857 26984330
155775281206 1 52518858673
14089201428 12886023655
31696394074 21036886873
23519351285 12366164310
17167642922 18261917435
4339246600 4207037500
5419484472 4297959634
96231320781 73055989407
205757224 25257697
92974000 92974000
298731224 67716303
10284408 3589573
244377874 204115830
2559471443 2451948294
291192000 402221200
2850663443 2854169494
145769515 122551479
3699743183
1037643055
1571864464
233147009
5169757684
1688269127
497349185
103321248
283151622
2966546786
1080765204
810298737
206878003
506243402
1559238027
535632242
86226616
244125907
14284246577 7995954924
Total State Revenue Receipts
S 26984067502S S 236822945683DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
39
General Property 1974 Levy and 1975 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
485200955
16187160 24769793 381663 5 26539571 54161701 3136078 5838 37350
5 64392447
468534 3153320 293893 68308194 518878 688 27072
4184223 239194 44 23417
4 98444337 7706312 4907 29 38025 75061
Individuals
Returns Additional Tax
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
Interest and Penalties
13622845126
1661583845
5 6294216405
4720515343
148860964
34619216930
8413151513
11961261281
37369658129
Sales Beer
Refunds
23069952184
167934018
18138342
139714174
115665
148688996
27487875
3533032664
2151539
3320417973
1242256
49330919410
22903741150
3530881125
3319175717
Sales Wine Refunds Collecting Fees Retained at Source 652139583 1000 9550522 661689105
Sales Cigar and Collecting Fees Cigarette Retained at Source 7090757793 216066915 7306824708
Sales 3 Sales and Use Refunds Interest Penalties Collecting Fees Retained at Source 56234326216 133912036 265688563 1808631285 58174734028
Sales Industrial Loan Company Tax 118375098
Sales Insurance Premiums 3755971499
Business License Distillers Retailers Wholesalers Alcoholic Beverages 2254000 27555600 4206000 34015600
Business License Brewery Permits Retailers Wholesalers Beer 100000 24327500 3400000 27827500
Business License Retailers Wholesalers Wine 3036000 1525000 4561000

40
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
TAXES continued
Business License commercial
Fish Dealers
Fishing and Boats
Business License Alligator Farming
Business License Fur Trappers Dealers
Business License Miscellaneous Game and Fish
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
825000
7874980
Motor Vehicle Registration
NonBusiness License
Other Revenue
Tag Department
Fees Retained by Tag Agents
Refunds
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Hunting Fishing
Net to State
Collecting Fees Retained at Source
Corporation Franchise
Domestic and Foreign
Unemployment Compensation Penalties Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine Beer
Hunting and Fishing
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
Regular Operations
Federal Revenue sharing Funds
Agriculture Department of
Community Development Department of
Comptroller General
Defense Department of
Education Department of for Adult Education
Education Department of for Appalachian Regional
Development Act
Education Department of for Child Nutrition Act
Education Department of for Drug Abuse Education Act
Education Department of for Education Development
Professions Act
Education Department of for Education of Handicapped
Children and Training of Professional Personnel
Education Department of for Elementary and Secondary
Act of 1965
for Library Funds
for Lunch Program
for Manpower Development and
3763538456
18630815
176769950
3078425
92653650
15157750
469804262
31696925
6844785
10471060
3501841
10295327
for National Defense
for Public Works and Economic
Education Department of
Education Department of
Education Department of
Training Act
Education Department of
Education Act
Education Department of
Development Act of 1965
Education Department of for Vocational Funds
Education Department of other
Education Regents of the University System of Georgia
Board of
Education Scholarship Commission Georgia State
Forest Research Council Georgia
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
8699980
25000
533300
456025
230000
03181650
1677800
1120000
234000
31500000
2500000
275000
3955860796
107811400
321010150
42168270
501501187
307838913
38027857
31113013
155775281206
198900
4339246600
176822962
3347658688
14059290
140612247
169562323
414581700
671177388
1391856
24056945
111736045
5727109155
111091901
4869707616
15654522
70607950
38097500
1479868411
304680561
68862900
11014655
1259700
167713447
18076994
129155500DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
41
GRANTS FROM U S GOVERNMENT continued
Highway Safety Office of
Human Resources Department of for Medical Assistance Program
Human Resources Department of for Mental Health and
Youth Development Institutions
Human Resources Department of for Public Assistance
and Child Welfare
Human Resources Department of for Social Rehabilitation
Services Public Health Services and Other
Human Resources Department of for Vocational Rehabilitation
Investigation Georgia Bureau of
Judicial System
Administrative Office of the Courts
Labor Department of
Natural Resources Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of Personnel
Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of for Primary Roads
Transportation Department of for Secondary Roads
Department of
Department of
Department of
Department of
Department of
Department of
Transportation
Transportation
Transportation
Transportation
Transportat ion
Transportation
Veterans Service State Department of
Workmens Compensation State Board of
for Appalachian Highway
for Economic Growth
for Interstate Highways
for Planning Surveys
for Urban Highways
Other
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Governor Office of the Planning and Budget Office of
Natural Resources Department of
Secretary of State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
AAA Parking Incorporated
Allright Parking
Atlantic Gulf and Pacific Company
Auldridge R S
Brown C V
Consolidated Atlanta Properties
Consolidated Gravel Company
Easements and Sundry Rents
Livingston Roy
Louisville and Nashville Railroad
Massell Ben J Estate of
National Tennessee Valley Authority
Omni International
Peachtree Hotel Company
Pelham Development Corporation
Plaza Hotel
Rome Farmers Market
Southern Enterprises
Southern Railway
Underground Atlanta Incorporated
Union Camp Corporation
Total Rents on Investment Properties
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest on Railroad and Telegraph Stocks
28297921
18089004939
284675069
10321794002
10994274902
2328439164
167594608
95044500
6655492947
596113558
440201545
273
492
58
7
119
32943
23271
4321
6698
125572
3950
18704
19730
1903
14
23200
55583
79756
71360
90198
95950
15237
39012
72000
70426
17596
80597
60467
55973
54515
96231320781
92974000
205757224
298731224
635890
10000
9636018
2500
10284408
1805780
11231806
5763121
553291
3899300
18105000
302465
445206
1800000
181612304
2499996
600000
3976708
5000000
611256
1484041
390000
3150000
947600
100000
100000
244377874
2531323764
291192000
14920042
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
INTEREST EARNED continued
Community Development Department of
Education Department of
Offender Rehabilitation Department of
Regents of the University System of Georgia Board of
Revenue Department of
Scholarship Commission Georgia State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System
Labor Department of
State Employees Assurance Department
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Administrative Services Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Defense Department of
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
Governor Office of the Planning and Budget Office of
Investigation Georgia Bureau of
Judicial System
Administrative Office of the Courts
Court Reporting Board of
Sales Appellate Court Reports
Supreme and Appeal Court Fees
Labor Department of
Law Department of
Regular
Sales Acts
Settlement of Lawsuits
Motor Vehicle Commission Georgia
Personnel Board State Merit System of Personnel
Administration
Public Service Commission
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
Architects Examining Fees
Assessments on Insurers for Workmens Compensation Board
Bank Examining Fees
Bar Examination Fees
Billboard Permits Outdoor Advertising
Building and Loan Association Filing and Supervision Fees
Cemetery Fees
Charter Issuing Fees
Corporation Registration Fees
Credit Union Examining Supervision Fees
Deeds and charters
Detective Fees
Election Qualifying Fees
Electrical Contractors Fees
Engineers Examining Fees
Feed Inspection Fees
Fertilizer Inspection Fees
General Corporation Fees
Industrial Loan Investigation Fees
Insurance Company Regulatory and Filing Fees
Landscape Architects Examining Fees
Lobbying Fees
Motor Carriers Fees
Notary Public Fees
2956
91688
25780
4924109
18335653
4430001
188292
2850663443
47063563
63737
5500000
89565942
3576273
145769515
3031586811
180303
7917408
1930926
1104000
97160714
25700000
67106194
1322300
162600
28898727
16575450
355190
827500
4933716
8121535
89115
8538000
1532491
11840202
3182500
197160037
396500
146287929
17917075
18134727
373600
407633
3699743183
5
1544
1019
79
30
355
545
95
8
147
79
82
179
11
625
60
1
64
13
1
1100
44
00
00
59000
92225
32988
47000
055
7 35
58000
51410
33866
90512
59520
33070
92258
07600
35100
58400
79570
33824
80000
59053
12800
30425
95550
72000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
43
EARNINGS PROTECTION SERVICES continued
Oversized Overweight and Overlength Vehicle Permits
Plumbing Fees
Polygraph Fees
Public Accountants Examining Fees
Public Safety Department of
Real Estate Agents Examining Fees
Safety Fire Prevention Fees
Securities Examinations
Securities Insurers Dealers Agents Fees
Trade Mark and Service Suit Fees
Used Parts and Used Car Dealers Examining Fees
Veterinarians Examining Fees
Warehouse Licenses and Inspection
Warm Air Heating Contractors Fees
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
Ambulance Fees
Barbers Examining Fees
Chiropractors Examining Fees
Cosmetology Examining Fees
Dairy and Veterinary Inspection Fees
Dentists Examining Fees
Funeral Service Examining Fees
Hearing Aid Fees
Human Resources Department of
Laboratory Fees
Medicine Examining Fees
Nursing Home Fees
Nurses Examining Fees
Optometrists and Opticians Examining Fees
Pest Control Examining Fees
Pharmacists Examining Fees
Physical Theraphy Examining Fees
Podiatrists Examining Fees
Practical Nurses Examining Fees
Psychologists Examining Fees
Sanitation Fees
Vital Records Fees
Water Treatment Fees
Total Earnings Health Services
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Egg Inspection Fees
Farmers Markets Rents
Forest Research Council Georgia
Forestry commission Georgia
Forestry Examining Fees
Insecticides and Miscellaneous Fees
Natural Resources Department of
Total Earnings Development Services
EARNINGS HIGHWAY SERVICES
Transportation Department of Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
Human Resources Department of Mental Health and
Youth Development Institutions
EARNINGS CORRECTIONAL SERVICES
Tattnall Prison and Branches
Farm and Other
Inmate Labor
Work Release Program
Total Earnings Correctional Services
625 355 00
107 470 00
9 800 10
74 660 00
2428 152 85
311 600 50
277 597 00
10 380 00
328 129 78
11 104 61
15 578 00
13 255 00
3 540 00
7 876 00
S 10376 430 55
1 900 00
65 069 01
9 670 00
131 208 35
5 784 00
18 400 00
12 286 50
1 966 00
14315 192 63
38 167 00
91 892 50
9 655 00
347 170 50
16 265 00
13 072 75
103 905 00
4 287 50
1 600 00
190 586 46
9 560 00
2 502 00
299 524 44
28 980 00
15718 644 64
289 287 15
596 23
119 222 48
31 623 00
790 986 62
743 00
193 088 29
905 923 32
2331 470 09
5169757684
1688269127
21030049
44148899
38142300
10332124844
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1975
EARNINGS EDUCATIONAL SERVICES
Education Department of
Librarians Examining Fees
Private School Registration Fees
Regents of the University System of Georgia Board of
Scholarship Commission Georgia State
Speech Pathologists Examining Fees
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 Earnngs Recreational Services
Total State Revenue Receipts
151245597
12200
885000
302486710
42227678
492000
497349185
258207624
251400
24692598
283151622
4067502B46
SUMMARY OF STATE REVENUE DISTRIBUTION
Expense Fund
Board of
DISTRIBUTTOW 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
Forescry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee state
Defense Department of
Education
Education Department of
Public School Employees Retirement System
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 state Aid
To counties
To Municipalities
Highway Safety office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting Board of
Judicial Qualifications Commission
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board state Merit System of Personnel
Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmen s Compensation State Board of
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Administrative Services Department of
Banking and Finance Department of
Conservation
Natural Resources Department of
Education
Scholarship Commission Georgia State
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Court Reporting Board of
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation state Board of
Total Distribution of Unfunded Collections
1975
4058721854
1817441247
218600000
126373100
4083419425
276555797
70671300
1240235609
4049748295
38690900
313118547
74709378858
740518000
26290514127
859301098
114072442
162339836
67106194
779922300
111345194
392062636
1191701300
1351700000
28297921
79025878666
823867958
97566655
104214000
681005600
108647690
6200000
750000
500000
6909922499
208554400
2789800
4122523793
224483237
2261713213
193483756
4671488914
621536498
52415130945
851839373
24883390
155868348
276604684715

17649603
49348
941786
11471131
893787
399 021
306405
827500
40000
417
3218302
46000
6264218
36744551
51650
90000
11
20212859SUMMARY OF STATE REVENUE DISTRIBUTION
47
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED 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
Regents of the University System of Georgia Board of
Scholarship Commission Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Grants AdValorem Tax Relief
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate court Reports
Judicial Qualifications Commission
Labor Department of
Law Department of
Literature Commission State
Offender Rehabilitation Department of
Public Service commission
Revenue Department of
Secretary of State
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
1975
6169785
f1 13999854
11753684
1 886089
31115151
30892057
f 29465
f1 13302969
1 15355871
f1 4932486
818443
370607129
19188382
f 3853972
22350190
6848184
18362865
7441500
758607627
3490862
5091561
2024481
f 1029000
f 3570
C 222776
31902628
1253025
197800
3800881
19723016
42476796
8634868
f 67972759
5798616
I 1420003
SC 1531558345
16417813
275036495698
Fiscal Division
Department of Administrative Services
Funding and Custody Accounts
Excess of Funds Available over Expenditures
State Funds
Federal Revenue Sharing Funds
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
6924774243
304890205
12262643104
162842014
7229664448
CU2425485118 5195820670
S 26984067502849
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 197550
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1975
ASSETS
CURRENT ASSETS
Cash in Banks
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments of state Funds
Federal Revenue Sharing Funds
Private Trust Funds
4760648830
2164125413
24024214223
1914732463
32863720929
1310251698
Total Assets
3417397fi7
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 1974
Decrease in Year
24024214223
1609842258 25634056481
2164125413
304890205
1310251698
10098517691
5337868861
3779267316
4760648830
Total Liabilities Reserves Fund Balance and Surplus
Federal Revenue Sharing Funds will be allocated to
various departments under provisions of Section 50
of the General Appropriations Act for fiscal year
1976SURPLUS JULY 1 1974
Per audit Report
ADD
Excess of Funds Available over Allotments
DEDUCT
1974 Surplus CarriedOver
Credited to Working Reserve Fund
Federal Revenue Sharing Funds Balance
SURPLUS JUNE 30 1975
To Balance Sheet
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1975
51
10098517691
7229664448
17328182139
10098517691
2164125413
304890205 12567533309
S 476064RR 30DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1975
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
Total Funds Available
2164125413
162842014
4339246600
291192000
157680875932
4630438600
162311314532
10098517691
2326967427 12425485118
SI74736799650
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1975
State Funds
Less Governors Veto
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 1975
Less Prior Year Surplus Lapsed
State Funds
Loans to Counties for Property Tax Reevaluation
Collected by Department of Revenue Remitted
to Department of Administrative Services
Fiscal Division to be Reappropriated
Federal Revenue Sharing Funds
Net Allotments to Spending Units
Excess of Funds Available over Allotments
166026285375
500000000
1519948754
16417813
1655262
9875
85375
91828
1645386
45000
93547
00000
169038693547
16417813
15363
116
66567
09591
169055111360
1
1547976158
67507135202
7229664448
Sl74736799650DEPARTMENT OF ADMINISTRATIVE SERVICES
FTSCAL 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 1975
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
State of Georgia General Obligation Debt 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 1975 amounted to 157680875932
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1975 1974 1973
Revenue Receipts 157680875932 154398735195 13750277457
ALLOTMENTS TO SPENDING UNITS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
157680875932 in the fiscal year ended June 30 1975 and net State fund allotments to spending units were
163018744793 this resulted in allotments exceeding revenues in the amount of 5337868861 This decreased the
surplus of 10098517691 at June 30 1974 to 4760648830 at June 30 1975
in addition to the 157680875932 received from collecting units 4339246600 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned on the Federal Revenue Sharing Funds amounted to
291192000 in the year ended June 30 1975 The total revenue of 4630438600 prior year surplus lapsed of
11609591 and the reserve of 162842014 at July 1 1974 made total Federal Revenue Sharing Funds available during the
year under review of 4804890205 Total allotments of Federal Revenue Sharing Funds to spending units were
4500000000 which left a reserve of 304890205 at June 30 1975 This reserve can be allocated to various depart
ments under provisions of Section 50 of the General Appropriations Act for fiscal year 1976
The General Fund cash balance remaining in the Fiscal Division on June 30 1975 was 32863720929 and is divided as
follows 4760648830 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1976 2164125413 is held as a Working Reserve Fund 24024214223 is undrawn budget allotments of State funds
304890205 Federal Revenue Sharing Funds will be appropriated in the next fiscal year ending June 30 1976 and
1609842258 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
197 r
YEAR ENDED JUNE 30TH
1974
1973
Net Allotments
State Funds
Federal Revenue Sharing Funds
163018744793 156514681378 134390823249
4488390409 9150000000 00
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the fiscal
year ended June 30 1975 were 2533472495 and consisted of 8800 anonymous campaign contributions 149200 dividends
on stocks 500 extradition fees 2531323764 interest earned on State funds on time deposits 1622942 public
property condemnations 10000 legal filing fees 64347 telephone commissions 283842 unclaimed security deposits
3600 from use of public land and 5500 gifts to the State
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1975 amounted to 1310251698 and consisted of 31952500 Advance RightofWay
Acquisition Fund 3635272 Bureau of Safety Responsibility 67309 Corporation Dissolution Fund 1516049 Land
Registration Assurance Fund 415236294 MARTA Sales Tax Collections 3873523 Superior Courts of Georgia Social
Security payroll withholdings 61412997 Charles Pfizer and Company Incorporated Court Settlement Fund 39827147 Real
Estate Recovery Fund 19313815 Solicitors General Retirement Fund 647400000 State Employees Health Insurance Fund
and 86016792 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 1975
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
Georgia correctional Industries
Trust Fund
Land Registration Assurance Fund
MARTA Sales Tax collections
Payments to MARTA
Cost of collection Withheld
Department of Revenue
June 30 1975 Balance
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 1974
6142757
414028
1464712
422074152
4386455
73360236
31098647
16823631
441420000
74708625
CASH RECEIPTS
IN PERIOD
32000000
64410
63164
335133759
14861468
35906490
55821295
51337
5139122907
102773328
20116418
20321931
26902097
3848518
8052761
8728500
2490184
2361359210
13292918
DISBURSEMENTS
IN PERIOD
47500
2571895
409883
335133759
14861468
35906490
55821295
5094569535
51391230
02773328
20116418
20834863
26902097
3848518
20000000
2155379210
1984751
BALANCE
JUNE 30 1975
31952500
3635272
67 309
1516049
415236294
3873523
61412997
39827147
19313815
647400000
86016792
S 1071893243 80910695 S7942552 40 1310251695DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 197 5
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
Supreme Court
Court of Appeals
Appellate Court Reports
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Natural Resources Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Regents of the University System of Georgia
Board of
Medical Education Board State
Revenue Department of
Scholarship Commission Georgia State
Secretary of State
Transportation Department of
Workmens Compensation State Board of
2533472495
272972797
11102655
4873264
4933716
2806445292
97903500
112032851
4044971019
885000
97160714
34852931
20909635
40567857
13373110
3182500
556951011
34949778
543878305
110141550
23459992
148553387345
29450567
391623773
10346977
154402225
15768087593258
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1975
APPROPRIATION FOR
SPENDING UNIT
Administrative Services Department of
Operations
Sinking Fund
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Operations
Crime commission State
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
Operations
Institutions
Grants from U S Government
Educational Improvement Council Georgia
Public School Employees Retirement System
Regents of the University System of Georgia Board of
Institutions
Central Office
Scholarship Commission Georgia State
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Operations
Grants from U S Government
Grants AdValorem Tax Relief
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
Operations
Institutions
Grants from U S Government
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting Board of
Judicial Qualifications Commission
Labor Department of
Operations
Basic Employment Work Incentive Manpower
Services and Unemployment Compensation
Reserve Fund
Law Department of
Literature Commission state
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Corrections Department of
Correctional Institutions
Operations
Pardons and Paroles Board of
Public Safety Department of
Public Service Commission
Residential Finance Agency Georgia
Revenue Department of
Operations
Loans to counties Property Tax ReEvaluation
Grants to Counties Property Tax ReEvaluation
Secretary of State
Transportation Department of
Operations
Maintenance and Betterments
Veterans Service State Department of
Workmens Compensation State Board of
LEGISLATIVE GOVERNORS
APPROPRIATION VETO
1130079200
1638607000
218600000
129784300
778246300
104875100
282609600
66763100
907 304700
3095564475
39540900
169052300
56251446700
894183900
160169100
25504170700
621750000
335215000
24506500
80500000
778600000
86800600
243165200
232583000
1191701300
1351700000
21863123600 5000000 00
12562771400
679560000
GOVERNORS
EMERGENCY
FUND
9345000
900000
500000
13827200
2766700
35512500
1000000
4650000
36300400
ADJUSTMENTS
1582300
6305000
221833900
11720000
97660100
04214000
81005600
11898000
6200000
750000
500000
44918400
226352400
197021900
2769800
546045900
2595657600
472775100
431147
22186349
2068947
46510300 154674700
147774700
11300000
1350000
00
00
00
6900000
2278598700
28817813
587070600
22326709512
1109134588
671778700
154306200
2994500
1500000
500000
500000
500000
10600000
7850000
13820000
6900000
1660427tninn srsoonnnn on
JJ2
j2i59
FISCAL YEAR 1975
NET
FUNDS LAPSED APPROPRIATION
64244000 1075180200
26700000 1612807000 218600000
3980000 126304300
BALANCE DUE
SPENDING UNIT
JULY 1 1974
CASH ALLOTMENTS
DRAWN
1 GRANTS
FROM FEDERAL
GOVERNMENT
2 FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1975
1171354927
520000
20500000
620718573
107121800
262109600
1 5 138 00 662 493 00
68 552 00 9 004 495 00
246 500 00 31 064 269 75
18 500 00 386 909 00
1 23 000 00 1 714 023 00
448 712 00 562 428 759 00
1 33 000 00 8 908 839 00
1183949900
5852700
20300000
21331300
10930481
52100000
39303100
51162100
93445
1413500
15580600
1480000

1
1
1
1
24900000
10350000
6000000
700000
36724400
19687200
66300000
12400000
11350000
13075075
10668900
1 300000
160169100
25321803100
615897300
314915000
24506500
80500000
778600000
93105600
00
233372519
1191701300
1351700000
21512208600
12375693600
639697900
97566655
104214000
681005600
13248000
6200000
750000
500000
43504900
210771800
200016400
2789800
521645900
2585307600
467275100
42914700
2192510500
187207500
00
2212298700
16417813
583570600
41250000
2698000
112276711
363495763
94230345
4424905
57470000
866685000
5162987
900000
1537924667
8458217
1730646688
61456833
3150024
31010236
7441500
2548743959
916431921
9 3445
4426408
12540559
516988
197800
26510887
22263100
1597200
42597421
13500000
5803747
68998902
4476000
4835824
22327454437 15880075763
1109134588
661109800 165000
154006200
921973243
1513480040
218600000 2
126304300 2
937644573
67339764
262109600
60647540
935745131
3293752100
36490365
171432000
56234463796
712108366
6606975244
8458217
160169100
25622929390
611584665
312050000
23685183
80500000
817300000
96255624
190415800
4360500 1

11753684
886089
2 30892057
2 12726753
2 815730
2
2
1307616
3853972
6848184
4360500
1191701300
1351700000
21991702777
12376494000
39424225102 139424225102
639697900
3490862
1029000
3570
976 601 00 2
1 035 488 47
6 675 571 85
118 980 00 2
62 000 00 2
7 500 00
5 000 00 2
415 824 67
190267643 2
197280363
2500000
548147689
2482597111
483554800
41457500
2082340421
187207500
222776
27380100
2
2090000000 2
16967655 2
550450224 2
21040865412 2
1109134588
637871700 2
154006200 2
6223016
42476796
16417813
8476061
22015742
5798616
1420003
2 30054369
1 6606975244
6169785
13999854
11753684
886089
30641659
119489
30892057
29465
13302969
12726753
4932486
815730
370367922
16289121
3853972
22350190
6848184
18362865
7441500
595807600
157314738
3490862
5091561
2024481
1029000
3570
222776
31902628
1253025
197800
9098
2512299
1279484
19723016
188287172
2698000
197603817
00
00
15928104
133892892
00
9997200
8871400
679359875
2431036
870300
1206023218
178775534
00
00
00
1414538893
4312635
2865000
821317
00
406643
00
00
55604090
00
00
00
00
1473442182
758316783
00
00
00
00
11423934
1350000
00
00
00
1922433
285221
20000
00
00
289800
1027104
34711
17749
1527675
42476796 1281024
16417813 684490
44760
8634868 377973
67972759 171207077
5798616 234031
1420003
00
89
01
16
00
00
00
47
60
00
93
71
00
00
00
Sflq87S91S28 SI 645 551 113 60 S244 824 568 00 S f1 7 097 466 410 25 S 46269653655 15 363 665 67 24024214223
1 46035560846
2 234092809
4626965365560
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1975
SPENDING UNIT
Agriculture Department of
Construction
Agrirama
Community Development Department of
Construction
Conservation
Natural Resources Department of
Operations
Construction
Heritage Trust
Defense Department of
Construction
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia Board of
Scholarship commission Georgia State
Human Resources Department of
LEGISLATIVE
APPROPRIATION
APPROPRIATION FOR
ADJUSTMENTS
00
3414957900
580348900
504693200
4500000000
J2261
Sil FISCAL YEAR 1975
FUNDS LAPSED
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1974
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS
LAPSED
BALANCE
JUNE 30 1975
00
3414957900
580348900
504693200
201944653
35683135
20825000
11263400
113012500
303245900
16116375
2255748725
766024559
252610512
176323065
35683135
18000000
11263400
153245900
16116375
4489738668
580348900
647325298
500000000
229610000
2629118
2713
354003
2629118
2713
239207
2899261
1 5485289
25621588
00
2470997
00
113012500
150000000
00
1180728750
00
115800000
4693200
17515223
S4500000000 S3976474759 S6857654741
7631831 Sfmfi09591 1609862
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVTSTON
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1975
NATIONAL FOREST RESERVE FUND
FOREST
Chattahoochee
Total Chattahoochee Forest
Oconee
Total Oconee Forest
Total Payments
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannin
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET TOTAL
FOREST 50 50 TO
AREAACRES SCHOOLS ROADS COUNTIES
657 7794 7794 15588
6 71 72 143
16518 195965 195965 391930
6647 78858 78859 157717
106942 1268731 1268732 2537463
6491 77008 77008 154016
53382 633310 633310 1266620
8071 95752 95752 191504
39579 469555 469555 939110
57642 683849 683850 1367699
50008 593282 593282 1186564
146446 1737396 1737397 3474793
22287 264407 264408 528815
56559 671001 671001 1342002
95593 1134090 1134091 2268181
19116 226787 226787 453574
42586 505229 505229 1010458
12508 148392 148392 296784
741038 8791477 S 8791484 S 17582961
23643 2077330 2077331 4154661
26057 2289431 2289431 4578862
16500 1449729 1449730 2899459
436 38308 38308 76616
254 22317 22317 44634
3768 331065 331066 662131
33616 2953583 2953583 5907166
104274 9161763 S 9161766 18323529
84531 17953240 S 1795350 359064 90
The total payments of 35906490 represent 25
of the National Forest Reserve Fund receipts from the
United states Treasury for the year ended June 30 1974
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 countyDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1975
63
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
50 50
SCHOOLS ROADS TOTAL
546051 546051 1092102
921400 921399 1842799
127216 127216 254432
431244 431244 862488
38875 3887 5 77750
145103 145102 290205
29386 29386 58772
1903756 1903755 3807511
18750 18750 37500
24063 24062 48125
2645187 2645186 5290373
199028 199028 398056
211036 211036 422072
3000 3000 6000
36642 36641 73283
13125 13125 26250
13125 13125 26250
67500 67500 135000
56250 56250 112500
7430737 S 7430731 14861468
The distribution of 14861468 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 1974 for flood control navigation and allied
purposes65
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 197 566
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
BALANCE SHEET
JUNE 30 1975
CURRENT ASSETS
Cash in Bank
Investments
Accounts Receivable
Overpayment of Bond Interest Trust
Company Bank Atlanta Georgia
Total Current Assets
DEFERRED ASSETS
Funds to be provided from future Appropriations
in accordance with Article VII Section III
Paragraph 1c of the Constitution of the
State of Georgia for Retirement of Bonds Note
Total Assets
9871114
781033441
5000
790909555
12847067695
63777Z5Q
LIABILITIES AND BONDED INDEBTEDNESS
CURRENT LIABILITIES
Interest Due
July 1 1975 through June 30 1976
Bonds Due
Maturity September 1 1975
Maturity November 1 1975
Maturity January 1 1976
Maturity April 1 1976
Total Current Liabilities
BONDED INDEBTEDNESS
Bonds Outstanding
Less Bonds due Currently
Total Bonded Indebtedness
5 577977250
31500000
61000000
64000000
83500000 240000000
13060000000
240000000
817977250
12820000000
Total Liabilities and Bonded Indebtedness
13637977250
Note 1 The 12847067695 shown above is only that
portion of the appropriations to be provided
in future periods to offset the principal of
outstanding bonded indebtedness and the balance
of interest due July 1 1975 through June 30 1976
Additional appropriations will be made to provide
for payment of interest as the interest becomes
due
Special Note The Bonded Proceeds Funds and Construction Funds
are included in the audit report of the Georgia
State Financing and Investment CommissionDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 197 5
67
CASH RECEIPTS
State Agencies for Retirement of Bonds and Interest
Administrative Services Department of
Community Development Department of
Education Department of
Human Resources Department of
Natural Resources Department of
Regents of the University System of Georgia Board of
Transportation Department of
Income on Investments
Georgia State Financing and Investment Commission
Accrued Interest on Sale of Bonds
Accrued Interest on Bonds Retired in Advance of
Due Date
Premium on Bonds Sold
For Debt Retirement
22279128
231144573
247550817
16393246
30946764
190506252
299118305
22789808
6060725
2051093
143939275
1037939085
20158069
174840901
1232938055
DISBURSEMENTS
EXPENSE
Interest on Bonds
DEBT RETIREMENT
Bonds Redeemed
Total Disbursements
CASH BALANCE JUNE 30 197 5
292033500
150000000
442033500
790904555
S 1232938055
All paying agents fees and other items of
expense are paid by the Georgia State Financing
and Investment CommissionOLD STATE FIXED DEBT
Does not include Current Operation Obligations
71
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
JUNE 30 1975

1550500
1550500
JUNE 30 1974

155
000 000
1550500
1550500
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
10000 10000
10000 10000
000 000
SUMMARY
Total Old State Debt Outstanding
Less Cash Reserve
Net Old State Fixed Debt
1560500
1560500
000
1560500
1560500
000
All old 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 presentedI73
SCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGEDSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1975
75
SERIES
1974A
1974B
1975A
1975B
DATE
OF ISSUE
9174
11174
1175
4175
ORIGINAL AMOUNT
OF ISSUE
2000000000
3870000000
3500000000
3840000000
OUTSTANDING
2000000000
3870000000
3500000000
3690000000
MATURITIES
197599
197599
19762000
19762000
GRAND TOTAL
S 13060000000
In November of 197 2 the voters of the State
of Georgia approved a comprehensive amendment
to the Constitution of 1945 Georgia Laws 197 2
page 1523the Amendment which permits the
State to finance its needs directly through the
issuance of general obligation debt Prior to
the adoption of the Amendment the States
capital outlay needs were met through the
issuance of bonds by ten separate State authorities
and secured by lease rental agreements between the
authorities and various State departments and
agencies The provisions of the Amendment were
implemented by the General Assembly in 1973 with
the enactment of the Georgia State Financing and
Investment Commission Act Georgia Laws 1973
page 750 et seqthe Act and the constitu
tionality of the new system of State financing
was favorably adjudicated by the Supreme court of
Georgia in a decision rendered on July 16 1974 in
Sears v State of Georgia 232 Ga 547 1974SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY
LEASE RENTALS FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGEDSCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1975
79
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY Schools
GEORGIA EDUCATION AUTHORITY University
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
1952 A
1953 A
1954
1955
1961
1962
1964
1965
1966
1967
1967 A
1967 B
1967 C
1967 D
1968
1968 A
1969
1970
1970 A
1971
1971 A
1972
1972 A
197 3
1973 A
1950
1951
1951 A
1953
1957
1958
1959
1961
1961
1962
1963
1963
1964
1964 A
1965
1965 A
1966
1967
1967 A
1968
1969
1971
1972
1972 A
1973
DATE
OF ISSUE
10152
9153
3154
5155
10161
6162
11164
4165
9166
3167
7167
7167
7167
7167
1168
5168
3169
5170
10170
5171
10171
4172
10172
2173
5173
10150
6151
12151
5153
11157
4158
9159
5161
9161
9162
8163
1163
5164
9164
1165
7165
12166
5167
11167
3168
5169
2171
2172
10172
5173
ORIGINAL AMOUNT
OF ISSUE
1953 7153
1954A 6154
1954B 12154
1955 10155
1956A 6156
1957A 1157
1957B 7157
1958 9158
1958A 1158
1958B 7158
1961A 4161
1961B 10161
1962 1162
1962A 4162
1962B 7162
1962B 10162
1962C 10162
1966 7166
1966A 1166
1967 7167
1968 7168
1969 7169
1971 7171
OUTSTANDING
None
None
None
None
1511000000
1077000000
1858000000
1673000000
2645500000
2305000000
2429500000
55700000
94200000
65600000
1743000000
431500000
1164000000
1021000000
2302500000
1282000000
1517500000
942000000
1937500000
768000000
481000000
51492400000 S 27304500000
32097
63300
32512
29238
31452
26600
27905
27030
32125
28020
32120
732
1247
866
21800
5200
13245
11500
24715
14700
15700
10200
19580
8040
5000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
MATURITIES
197583
197683
197588
197687
197589
197690
197689
197689
197689
197689
197692
197693
197694
19769 3
197593
197692
197595
197697
197597
197698
19762001
6000
6000
1000
7500
6000
9000
5877
13000
6170
1000
20000
3538
4000
23000
25000
20500
25500
22000
20000
18000
22000
33550
27000
8000
25350
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
855
1013
207
1639
1924
2415
3405
5525
3992
656
13200
2854
3150
18330
17125
13945
19785
17440
16980
15165
19630
30270
25365
7635
24555
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
35898500000 26706000000
9
10
10
14
16
17
17
6
17
21
30
35
15
35
11
2
4
16
10
26
25
18
20
750000
250000
635000
500000
500000
500000
500000
200000
500000
000000
000000
000000
600000
000000
600000
600000
000000
600000
000000
000000
500000
500000
000000
00
00
00
00
00
00
00
00
00
00
00
00
0 0
00
00
00
00
00
00
00
00
00
00
None
None
None
None
None
None
None
112500000
732300000
894900000
1645500000
2391500000
1143400000
2478000000
860000000
93500000
289500000
1262500000
949500000
2294500000
2439500000
1847500000
1819000000
197580
197681
197581
197683
197582
19768 3
197589
197686
197591
19752002
197589
19772003
197694
197594
197690
197690
197591
197693
197595
197692
197694
197693
197698
197597
19762001
1976
197678
197679
197691
197690
197687
197691
197692
197677
197692
197690
197686
197697
197998
198094
197694SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1975
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
SERIES OF ISSUE 12171 OF ISSUE
1971A 14 000000 00
1972 7172 25 000000 00
1972A 12172 19 000000 00
1973 7173 19 000000 00
1973A 12173 25 000000 00
ORIGINAL AMOUNT
OUTSTANDING
1315000000
2380500000
1831500000
1831000000
2458000000
4927 3500000 31069600000
MATURITIES
197596
197697
197597
197698
197598
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
1953 11153
1962 4162
1965 9165
1966 7166
1969 2169
1966 1166
1968 1168
1970 5170
1957 4157
1966 12166
1972 10172
1961 3161
1962 11162
1966 10166
1967 5167
1968 5168
1970 12170
1972 4172
1950 10150
1961 12161
1962 9162
1966 1166
1968 11168
1974 5174
1964 4164
1965 9165
1968 3168
1968A 11168
1971 10171
1972 7172
1962 7162
1964 8164
1967 11167
980000000
660000000
800000000
300000000
395000000
145600000
309000000
585500000
193000000
303500000
3135000000 1536600000
650000000
326000000
224000000
1200000000
1000000000
125000000
267500000
1392500000
860000000
650000000
1570000000
1370000000
700000000
2010000000
666000000
489500000
267000000
198000000
954500000
165700000
86000000
258500000
510200000
306000000
300500000
1255500000
1073500000
573000000
1828000000
605000000
7826000000 5941500000
550000000 None
1150000000 892000000
260000000 126500000
562500000 421000000
831000000 760500000
1000000000 976000000
4353500000 3176000000
230000000
515000000
700000000
210000000
232000000
250000000
124500000
374000000
563000000
180000000
218500000
236000000
2137000000 1696000000
500000000
500000000
455000000
1455000000
247000000
307000000
374500000
928500000
197577
197684
197590
197688
197688
197692
197692
197693
197681
197586
197597
197681
197582
197592
197692
197692
197593
197692
197590
197582
197692
197596
197696
197684
197590
197691
197593
197595
197697
197687
197585
197592
GRAND TOTAL
i23400000
Notes Constitutional Amendment of 1960 provides that appropriations
shall be made in each year under lease contracts now or
hereafter entered into between the State and any State
Authority
Constitutional Amendment of 1972 provides
When any general obligation debt has first been incurred
by the delivery of such debt to the purchasers thereof then
and from the date of such delivery the State and all State
institutions departments and agencies of the State shall be
prohibited from entering into any contract except contracts
pertaining to guaranteed revenue debt with any public agency
public corporation authority or similar entity if such
contract is intended to constitute security for bonds or other
obligations issued by any such public agency public
corporation or authority and from and after the date of such
delivery in the event any contract between the state or anySCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1975
81
Notes continued
State institution department or agency of the State and any
public agency public corporation authority or similar entity
or any revenues from any such contract is pledged or assigned
as security for the repayment of bonds or other obligations
then and in either such event the appropriation or expenditure
of any funds of the State for the payment of obligations under
any such contract shall likewise be prohibited provided
however all contracts entered into prior to the date of the
first delivery of such general obligation debt shall continue
to have the benefit of the protection afforded by the pro
visions of the second paragraph of Paragraph 1a of Section VI
Article VII of this Constitution as fully and completely as
though this amendment had not been adopted and for as long as
any such contract shall remain in force and effect Further
more nothing in this amendment is intended directly or by
implication to have any effect upon any provision of any such
contract establishing lien rights priorities regarding
revenues or otherwise providing protection to the holders of
obligations secured by such contracts
The State of Georgia issued General Obligation Bonds on
September 1 1974 Since that date no Authority bonds have
been issued83
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 197584
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
BALANCE SHEET
JUNE 30 1975
CURRENT ASSETS
Cash in Bank
Investments
8675754
10954739151
Total Current Assets
FIXED ASSETS
Land and Buildings
Total Assets
10963414905
2634589381
13598004286
RESERVE AND FUND BALANCE
RESERVE
Reserve for Future Construction Projects
FUND BALANCE
Investment in Fixed Assets
Total Reserve and Fund Balance
10963414905
2634589381
13598004286
The audit of the Georgia State Financing and
Investment Commission is being performed by
Independent Public Accounting Firm This audit
was not available at the time this report was
published The information shown above was
furnished by the Georgia State Financing and
Investment CommissionGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 197 5
85
CASH RECEIPTS
Interest on Investments
Project Supplements
Transfers
For Advance Retirement of Bonds
Georgia Building Authority Hospital
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Highway Authority
State of Georgia General Obligation Debt
Sinking Fund
For Operations
Georgia State Financing and Investment
Commission Budget Fund
Net Income Receipts
NONINCOME
3 418 01522
1 610 15100
59 17 000
57 36000
93 54000
53 72000
1 439 40800
502816622
28000000
Sale of State of Georgia General Obligation Bonds
198319800
i 304496822
13310000000
DISBURSEMENTS
13614496822
EXPENSE
Regular Operating Expenses
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 197 5
Cash
Investments
8675754
10954763397
16468290
2634589381
2651057671
10963439151
13614496822
The audit of the Georgia State Financing and
Investment Commission is being performed by
Independent Public Accounting Firm This audit
was not available at the time this report was
published The information shown above was
furnished by the Georgia State Financing and
Investment CommissionPUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1975
STATE UNIT
Administrative Services Department of
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia Board of
Teachers Retirement System
Employees Retirement System
Judicial System
Superior Courts
Labor Department of
Personnel Board State Merit System of Personnel
Administration
Secretary of State
State Employees Assurance Department
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME
DEPOSITS
707412462
5785927
1028655
00
49557883
2341970
106846656
33821516742
861740597
41189451
13054
165878
ACCOUNTS
RECEIVABLE
5300537
00
00
00
00
00
00
00
13357429
00
31243890
00
S 35597599275
49901856
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 1975
89
INVESTMENTS
00
00
1880025809
85081482
90908802705
31316098752
00
00
00
00
1793032819
184052589
TOTAL
ASSETS
712712999
5785927
1881054464
85081482
90958360588
31318440722
106846656
33821516742
875098026
41189451
1824289763
184218467
SIfilR14595287
CURRENT
LIABILITIES
7 85229 00 00 72575
389 42621
4 995 00138 00 00
1 751 65342 00 00 00
7 144 65905
RESERVES
AND FUND
BALANCES
711927770
5785927
1881054464
85008907
90919417967
30818940584
106846656
33821516742
699932684
41189451
1824289763
184218467
TOTAL
LIABILITIES
RESERVES
AND FUND
BALANCES
712712999
5785927
1881054464
85081482
90958360588
31318440722
106846656
33821516742
875098026
41189451
1824289763
184218467
SI61100129382 SI61814595287FEDERAL INCOME TAX ACCOUNTS
93
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
Board of
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
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial commission
Franklin D Roosevelt
Workmens compensation State Board of
CASH BALANCE
JULY 1 1974
884557
2681082
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS
TO U S
GOVERNMENT
340205
254062241 254062241
1166743
19110
800
333482
3410
8515806
4470
106120
20375236
24486880
14265256
35265307
28050791
1300200
94020816
184318701
1892149
26003229
223234883
28450163
7541618
6122058
6277663
8700460
50914868
10507764
29037953
3111485
1998804091
63020928
15005943
17332195
102816992
5133169
286098864
26330339
139720
289219905
20759561
168050937
21691606
145575845
47477270
961309992
22873951
1250910
19479810
120375236
25407560
14265256
36514794
28050791
1300200
93988600
184318701
1892149
26003229
223234883
28450163
7541618
6122058
6277663
8671155
50914868
10507764
29037953
3111485
1998804091
63020928
14906375
17332195
102878222
5133969
286089524
26330339
139720
289223315
20759561
176566743
21691606
145575845
47481740
961309992
22873951
1275080
19479810
CASH BALANCE
JUNE 30 1975
36123
1431595
32216
369510

1266311
80340
342822
81950
14017565 S5370311749 S5380921373
3407941STATE INCOME TAX ACCOUNTS
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
Board of
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
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior courts
Administrative Office of the courts
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial commission
Franklin D Roosevelt
Workmens compensation State Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1974 WITHHOLDINGS DISBURSEMENTS JUNE 30 1975
45317231 45317231
18963937 18963937
164495 4897491 4845264 216722
96481 2467727 2450083 114125
505108 6866805 7061494 310419
4210995 4210995
203990 203990
11738154 11733327 4827
9639 27146846 27146846 9639
302191 302191
4012325 4012325
39508512 39508512
5112475 5112475
44252 1326235 1312894 57593
1036532 1036532
1221314 1168458 52856
60086 1547402 1536042 71446
7630037 7630037
2011827 1908070 103757
5384120 5384120
20386 560760 557502 23644
294590036 294590036
11945557 11945557
617554 2749724 2624050 743228
3318177 3318177
20117779 20121289 3510
25 859871 859896
74207 48275605 48270913 78899
5741162 5741162
15439 15439
150 45776472 45775638 984
4173642 3981863 191779
1427505 28309344 29736849
161569 3842313 3832401 171481
25013236 25013236
562 7487723 7488285
3425869 153670146 152634953 4461062
3886206 3886206
34292 151613 147541 38364
3410258 854801209 3410258 S 854796074
S 6642180 S 6647315
RETIREMENT AND INSURANCE CONTRIBUTIONSEMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Regents of the University System of Georgia
Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1974 WITHHOLDINGS DISBURSEMENTS JUNE 30 1975
00
91716
374267
91716
374267
sM
659 81 S S9659R
00EMPLOYEES CONTRIBUTIONS TO EMPLOYEES1
RETIREMENT SYSTEM
101
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 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
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE JULY 1 1974 CASH RECEIPTS WITHHOLDINGS DISBURSEMENTS CASH B JUNE 3C LANCE 1975
183510 732069 44528733 39775216 172672 4133645 9720354 8647959 44528733 39958726 172672 4133645 9602246 8647959 8 50177
32082 343997 32753818 54441405 527191 7244591 67945512 2117973 1732380 343997 32753818 54409323 527191 7244591 67945512 2117973 1732380
173887 1767301 2365168 11468129 1767301 2331822 11468129 2 07233
6 2795909 8272613 996748 28133104 18396595 6 2795909 8272613 996748 28133104 18396595
283344 04 1 4129890 4922088 26902097 99095855 7206252 29296 96183575 1 4058912 4922088 26902097 92089331 7206252 29296 96183575 3 70 54322 06528
5573187 12404573 3 5588057 55978304 6022380 44219739 13605057 28190253 7157588 3 5588057 61524833 6022380 44219739 13605057 26662757 7157588 139 26658 32069
24150 279580 4992831 17 280230 4992831 49726010 23500
S 19342642 17 52783855 224 00487
102
EMPLOYEES CONTRIBUTIONS FOR OLDAPR ANn
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
Board of
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
Highway Safety office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Motor Vehicle Commission
Offender Rehabilitation
Personnel Board State
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service state Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1974
5 4386455
726003
1915648
891709
1042
CASH RECEIPTS
WITHHOLDINGSl
DISBURSEMENTS

1331
614499
Georgia
Department of
Merit System of
662432
43787
6149
19583316
153284
72742822 73255754
47868425
7992789
4652078
10807109
10577590
349511
39928428
65851542
523709
8663304
77341494
6421851
2493376
1886248
1914659
2179281
14258357
2914030
8436232
1015392
774130182
20886069
2595005
2961428
10927272
90779341
6656990
60468
122621562
6379868
65792181
6163610
52392176
16122656
381862732
8648494
580322
4894220
47796829
7648635
4652078
10672864
10115709
349511
39928428
65850211
523709
8663304
77342518
6421851
2493376
1886248
1914659
2074672
14258357
2914030
8436232
1015392
774130182
20886069
2429368
2961428
10883485
90779341
6656990
60468
122627711
4511185
68194083
6163610
52392176
16122656
1862732
8648494
38
CASH BALANCE
JUNE 30 1975
3873523
797599
2259802
1025954
462923

1024
719108
828069
581473
4894220
1868683
17181414
152133
288954 1j 1963272803 19630001EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
103
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
Board of
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
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1974 WITHHOLDINGS DISBURSEMENTS JUNE 30 1975
10397876 13057814 10397876 13057814
124670 1537406 814030 1534038 814030 128038
146324 1863653 1845303 164674
125 2462141 2462266
130851 130726 125
20771906 20771906
12743 18167000 110848 3029496 18163812 110848 3029496 15931
147046 16806722 2467880 411102 399556 392895 16808768 2467880 411102 399556 392895 145000
40118 474704 4503900 431240 1383865 473756 4503900 431240 1383865 41066
13622 162042 175664
1 80245508 4336348 180245034 4336348 474
30188 410058 546832 404170 546832 36076
3418 3851936 151386 3873542 151386 25024
55071486 51852921 3218565
1170141 1170141
11726 11726
30310860 30310860
1207670 1207670
1728828 17163216 1225964 11631580 3257046 18892044 1225964 11631580 3257046
1 15324524 1940076 191058 115324524 1940076 191058
5 966692 28791034 966692 S 527 306355
S 2240246 S 3724925
OTHER PRIVATE TRUST FUNDS
107
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
Board of
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
Highway Safety Office of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Labor Department of
Law Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1974
1067507154
420639
245381
339264
232140
1250708
81875
2961115
5892830
38343909
34038057
37346
35890
753406
282980125
2020
288553
4427
22294430
10435242
212416289
4554
39672684
11375
94763
CASH RECEIPTS
WITHHOLDINGS
8086363914
277606699
3574282
2864786
5976571
9163500
2400
7945155
38780851
3950322
137307466
979741678
2017626
2148110
95250707
454152
6543860
1252916
3098316
229142776
1894383599
18529695
268886
1261374
86596182
23143305
281148824
6619238
71704379
2933200
7795262686
15353968
427864098
4636949
826846
6856176
DISBURSEMENTS
7847385130
277220972
3512178
2845993
5926020
8932300
2400
7951405
38922512
3950322
137794281
493445300
2017626
2148110
98816964
452152
6543860
1235896
3134206
228284343
1876504406
18354615
267 366
1261374
86601619
23147732
286031807
6599238
73892003
2933200
7837737822
15348044
438724681
4635149
819910
6856176
CASH BALANCE
JUNE 30 1975
1306485938
806366
307485
358057
282691
1481908
75625
2819454
5406015
524640287
30471800
39346
17020
1611839
300859318
175080
3540
283116
17411447
20000
8247618
169941153
1370
28812101
13175
101699
S 1770335068 S 205 305 75492 s 19850237112 S 24 00673448109
TATE REVENUE COLLECTIONS
TTNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
111
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
Court Reporting Board of
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation State Board of
CASH BALANCE INCREASE CASH BALANCE
JULY 1 1974 DECREASE JUNE 30 1975
104387 17649603 17753990
104851 49348 55503
88 00 88
1189209 941786 2130995
11501615 11471131 30484
3900399 893787 3006612
3331406 399021 3730427
306405 306405 00
00 827500 827500
310000 40000 270000
417 417 00
1558300 3218302 4776602
46000 46000 00
4473364 6264218 10737582
37492966 36744551 748415
91750 51650 40100
00 90000 90000
64411157 Sf1 20212859 S 44198298
113
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
TTNTTS OF THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1975
115
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Inventories
Total Current Assets
OTHER ASSETS
Total Assets
LIABILITIES RESERVES FUND BALANCES AND
SURPLUSDEFICIT
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUSDEFICIT JUNE 30 1975
Balance July 1 1974
Excess of Funds Available over Expenditures
for Year Ended June 30 1975
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 1975
Total Liabilities Reserves Fund Balances and
SurplusDeficit
Receivables due to the Department of Administrative
Services from State Spending Units for services
rendered and the corresponding payables in the amount
of 241808025 have been eliminated from the above
Balance Sheet
The above Regular Budget Fund deficit when applied to
surplus of 4760648830 in Department of
Administrative Services Fiscal Division leaves a net
surplus of 4233030160 at June 30 1975 The
surplus of 4233030160 excludes surplus of units
of the University System shown in Section II of this
volume
The above Balance Sheet does not include Fixed Assets
919524000
77838086064
78757610064
219568544
REGULAR
BUDGET
FUND
904489092
76228243806
77132732898
219568544
REVENUE
SHARING
FUNDS
15034908
1609842258
1624877166
00

78977178608 S 77352301442
45867261589 44257671617 1609589972
33622248495 33622248495 00
1469517076 1460806746 8710330
32111548118 32097777350 13770768
132545420512 32549836199 4415687
1547976158 1536366567 11609591
512331476 527618670 15287194
789771786
77352301442
1624877166117
STATE UNITS
BALANCE SHEET
BY SPENDING UNITS118
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
CURRENT ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Regular
Revenue sharing Funds
Audits Department of
Banking and Finance Department of
Community Development Department of
A Community Development Department of
Regular
A Community Development Department of
Revenue Sharing Funds
B State Crime Commission
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee State
Defense Department of
Regular
Education
Education Department of
A Education Department of Regular
A Education Department of Revenue
Sharing Funds
B Institutions
Public School Employees Retirement System
Expense Fund
Regular
Revenue Sharing Funds
Regents of the University System of Georgia
Board of
A Resident Instruction and University
System Institutions Regular
A Resident Instruction and University
System Institutions Revenue Sharing Funds
B Regents Central Office
Scholarship commission Georgia State
Regular
Revenue sharing Funds
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
Governors Emergency Fund
Planning and Budget Office of
Grants AdValorem Tax Relief
Grants state Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
A Departmental Operations Regular
A Departmental Operations Revenue
Sharing Funds
B Mental Health and Youth Development
Institutions Regular
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting Board of
Judicial Qualifications Commission
CASH IN RECEIVABLES
BANKS AND AND
ON HAND INVENTORIES
5906 03 489704878
00 197603817
00 25621588
151863 26 106965
15424 62 29547
275689 37 60848219
00 2470997
00 3243369941
77931 44 2546
9900 30 13091489
00 60809256
849472 96 905697294
00 263012500
388 05 2431036
00 19666820
191965393
00
00
00
00
00
00
1708291
11935945
00
854888
00
3567556649
1180728750
299555788
00
00
1414538893
1158
51
42
46
26
00000
15298
01224
93200
90851
00
58 538 17 00
906 802 88 71 689 43
28 010 81 00 22 947 04 00
10 656 34 00 00 00 1107 488 38 00 00 00
18 638 57 22 010 29
00 52546 463 39
150 349 08 175 152 23
00 14636 597 9
66 989 03 459 348 49
37 422 74 00
14 949 72 on
9 718 82 114 239 14
38 166 87 00 417 887 65 00
20 00 20 50
30 08 00
OTHER
ASSETS
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
350
00
00
00
00
00
00
00
00
00
00
TOTAL
ASSETS
490295481
197603817
25621588
15293291
1572009
88417156
2470997
3243369941
7795690
14081519
60809256
990644590
263012500
2469841
19666820
3759522392
1180728750
299555786
00
00
1414536
1158000
68235
161371
46932
35457
93
00
89
69
00
39
00
00 5853817 V
00 97849231
00 5095785
00 00
00 111814472 s
00 00
00 00
00 00
00 4064886
00 5254646339
00 32550131
00 1463659792
00 52633752
00 3742274
00 1494972
00 12395816
00 45605452
00 00
00 4050
00 3008
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
119
LIABILITIES RESERVES AND SURPLUSDEFICIT
CURRENT LIABILITIES RESERVES AND FUND BALANCES SURPLUS DEFICIT JUNE 30 1975 TOTAL LIABILITIES RESERVES AND SURPLUS
443273069 351407 47 11881665 490295481
178232836 25621588 12065656 613442 36536 67 00 00 00 15717314 00 3227635 958567 197603817 25621588 15293291 1572009
73473313 11190 57 13824786 88417156
2335997 1908191677 5438277 13 302702 00 10 00 135000 4908054 2357413 2470997 3243369941 7795690
13259589 32275956 3000 281330 00 78 521930 400222 14081519 60809256
936711411 262892000 1155204 236715 63 00 00 30261616 120500 1314637 990644590 263012500 2469841
15764987 28099 68 1091865 19666820
3479866198
124163214
155492980
3759522392
11 669 579 82 00 137 707 68 11 807 287 50
2 663 177 42 00 00 77 684 12 00 00 254 696 34 00 00 2 995 557 88 00 00
14 145 388 45 00 48 14 145 388 93
1 158 000 00 00 00 1 158 000 00
34 231 74 00 34 004 15 68 235 89
26 018 48 34 904 55 100 448 66 161 371 69
46 932 00 00 00 46 932 00
35 457 39 00 00 00 00 00 35 457 39 00
25 710 52 32 827 65 00 58 538 17
66 751 98 789 142 34 122 597 99 978 492 31
44 255 48 00 00 00 6 702 37 00 50 957 85 00
715 136 39 00 00 00 47 208 72 00 00 00 355 799 61 00 00 00 1 118 144 72 00 00 00
648 86 40 000 00 00 40 648 86
34 712 499 37 30504 487 82 12670 523 80 52 546 463 39
312 892 05 00 12 609 26 325 501 31
6 829 819 55 6166 569 37 1640 209 00 14 636 597 92
416 290 91 52 250 25 57 796 36 526 337 52
36 965 25 00 457 49 37 422 74
14 036 53 00 913 19 14 949 72
5 469 82 00 118 488 34 123 958 16
19 824 61 435 864 92 364 99 456 054 52
769 14 00 769 14 00
40 50 00 00 00 30 00 08 40 30 50 08
120
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
CURRENT ASSETS
ASSETS
SPENDING UNIT continued
Labor Department of
A Inspection Division
B Basic Employment Work Incentive
Manpower Services and Unemployment
Compensation Reserve Fund
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
A Corrections Department of
B Correctional Institutions
C Offender Rehabilitation Department of
D Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH IN
BANKS AND
ON HAND
00
00
2972819
00
00
8151300
27892635
00
26034918
00
12875226
11942541
00
340857236
2536437
6089046
1020411
RECEIVABLES
AND
INVENTORIES
1922433
2312119311
2164490
289800
168504291
160242118
155481840
1901288
7835009
168136898
2213396
269517283
39782689
55793590463
154666809
4662006
131953
OTHER
ASSEIS
00
00
00
00
00
00
00
00
00
00
00
00
00
184452605
00
35115589
00
TOTAL
ASSETS
1922433
2312119311
5137309
289800
168504291
168393418
183374475
1901288
33869927
168136898
15088622
281459824
39782689
56318900304
157203246
45866641
1152364
79218986633
Regular Budget Fund
Revenue sharing Funds
904489092
15034908
76470051831
1609842258
219568544
77594109467
1624877166
919524000
68544
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 1975
121
LIABILITIES RESERVES AND SURPLUSDEFICIT
4
TOTAL
RESERVES SURPLUS LIABILITIES
CURRENT AND FUND DEFICIT RESERVES
LIABILITIES BALANCES JUNE 30 1975 AND SURPLUS
J 591203 00 1331230 1922433
1301150635 9545313 36 56437340 2312119311
1989660 00 3147649 5137309
262789 00 27011 289800
44123869 1173485 37 7031885 168504291
126258563 255896 96 16545159 168393418
28547269 1459966 84 8830522 183374475
1403692 00 497596 1901288
23959346 99105 81 00 33869927
146446899 00 21689999 168136898
82970 22133 96 12792256 15088622
133931053 672098 38 80318933 281459824
17130430 175021 86 5150073 39782689
29437026901 268701191 58 11754245 56318900304
155326753 00 1876493 157203246
1395036 444716 05 00 45866641
281720 00 870644 1152364
46109069614 S 336222484 95 512331476 S 79218986633
44499479642 33622248495 527618670 77594109467
1609589972 00 15287194 1624877166
S 46109069614 S 33672748495 fif1 512331476 S 79218986633STATE UNITS
ANALYSIS OF CHANGER IN SURPLUS
BY SPENDING UNITS124
ANALYSTS OF CHANGES IN STTBPTTTQ
BY SPENDING UNITS
BUDGET FTTNDS
JUNE 30 1975
Regular
Revenue Sharing Funds
SPENDING TINTT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
A Community Development Department of
A Community Development Department of
B State Crime Commission
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee state
Defense Department of
Regular
Revenue Sharing Funds
Education
Education Department of
A Education Department of Regular
4 fnstituSons613 Sha F
PURegulfrh01 Emplyees Retirement System Expense Fund
Revenue sharing Funds
RSt 0fthf University System of Georgia Board of
Regular611 InStrUcti University System Institutions
RevSuHLringundr Institutions
B Regents Central office
Scholarship Commission Georgia State
Regular
Revenue sharing Funds
pJaCher tirement System Expense Fund
JS2S ssslste npuna
General Assembly of Georgia 9 State
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office
Grants AdValorem Tax Relief
Grants State Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
A Departmental Operations
a Departmental Operations KeVenue s
Re HSalth and YUth development Institutions
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting Board of
Judicial Qualifications Commission
Labor Department of
A Inspection Division
B Basic Employment Work Incentive Manpower rn
Unemployment Compensation Reserve Fund Services and
Law Department of
Literature Commission state
Motor Vehicle Commission Georgia
EXCESS
OF FUNDS
SURPLUS JULY 1 1974 AVAILABLE OVER EXPENDITURES
6169785 4087168 13999854 21959367 11753684 30989 95 886089 834734
30641659 354003 119489 30892057 13983996 00 1221009677 2144603
29465 13302969 816059 282256
12726753 2629118 4932486 23817000 00 1285702
815730 2713 3733151 00
370367922 239207 00 46347791 13770768 25561322
00 00 00 00

of
Regular
Revenue Sharing Funds
00
00
32318804
3853972
00
00
00
00
22350190
6848184
00
18362865
7441500
00
00
00
595807600
5485289
157314738
00
3490862
5091561
2024481
3438966
3570
00
222776
1803883
30098745
1253025
197800
00

48
00
2973589
12523797
00
1505
00
3282765
91173763
643048
00
40389739
00
00
00
00
2086701784
00
255434807
11004661
3696
91319
11498834
41320430
76914
00
3008
1310758
758793263
3020001
00
27011ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES

7794497
6242053
128640
123833
159210
135000
1216101623
212810

294129
682478
6444616
120500
28935
2641286
00
109145189
00
91688
00
00
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
6169785
13999854
11753684
886089
30641659
354003
119489
30892057
29465
13302969
12726753
2629118
4932486
815730
2713
370367922
239207
00
00
00
SURPLUS
DEFICIT
JUNE 30 1975
11881665
15717314
3227635
958567
13824786
135000
4908054
2357413
521930
400222
30261616
120500
1314637
1091865
00
155492980
13770768
25469634
00
00
16289121
2899261
32745630
2478931
00
1505
00
3282765
78913964
27189
00
4809778
00
00
00
00
3353754164
1260926

91413907
5225025
42053
00
350000
43693897
00
00
00
20472
702355923
127648
00
00
16289121
2899261
00
3853972
00
00
00
00
22350190
6848184
00
18362865
7441500
00
00
00
595807600
5485289
157314738
00

3490862
5091561
2024481
1029000
3570
00
222776
1803883
30098745
1253025
197800
00
48
00
3400415
10044866
00
00
00
00
12259799
670237
00
35579961
00
00
00
00
1267052380
1260926
164020900
5779636
45749
91319
11848834
36499
76914
00
3008
1331230
56437340
3147649
00
27011126
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
SPENDING UNIT continued
Offender Rehabilitation Department of
A Corrections Department of
B Correctional Institutions
C Offender Rehabilitation Department of
D Pardons and Paroles Board of
Personnel Board State Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
SURPLUS
JULY 1 1974
9098
00
2512299
1279484
00
12304960
19723016
42225121
8632614
67972759
5798616
00
1034843
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
143731943
57618912
212299361
461549
9860894
31478683
11947532
48990685
21542606
26865390160
1847247
1561803
2530764
S 1469517076 S 321 115481 1 R
Regular Budget Fund
Revenue Sharing Funds
1460806746 32097777350
8710330 13770768
S 14695170 76 S 321115481 18
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
AgenciesANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1975
127
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT OF
AND INCREASES ADMINISTRATIVE SURPLUS
DECREASES IN SERVICES FISCAL DEFICIT
RESERVES DIVISION JUNE 30 1975
136700058 9098 7031885
41073753 00 16545159
203468839 2512299 8830522
36047 1279484 497596
9860894 00 00
2516276 00 21689999
844724 f 19723016 12792256
47997736 58894609 80318933
16390279 f 8634868 5150073
26853635915 67972759 11754245
29246 5798616 1876493
1561803 00 00
1274960 1420003 870644
S32545420512 Sfl547976158 S1 512331476
32549836199 1536366567 527618670
4415687 11609591 15287194
Sf132545420512 S1547976158 f1 512331476129
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM130
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
General Appropriations
Governors Veto
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
Transfer from Reserves and Fund Balances
Total Funds Available
TOTAL
170542703188
500000000
170042703188
98759182E
REGULAR
BUDGET
FUND
166042703188
500000000
1655427031
98759182g
169055111360 164555111360
91892074181
298731224
91892074181
298731224
24 706 253 66 24 706 253 66
102 844 08 102 844 08
2 829 36 2 829 36
127 318 057 25 127 318 057 25
1 457 695 15 1 457 695 15
153 587 679 50 153 587 679 50
2766 046 847 15 2 721 046 847 15
191 014 462 26 191 014 462 26
2957 061 309 41 2 912 061 309 41
REVENUE
SHARING
FUNDS
4500000000
4500000000
4500000000
00
00

4500000000
00
4500000000
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Total Personal Services
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
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
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Total Regular Operating Expenses
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
36419124741
1916070629
2929639953
1033819655
332298
42298987276
1064418431
5289578004
624459940
712578066
813799605
1430238043
82562688
37906716
4900770397
14888996
753510840
153854731
424656028
7722626
5217188160
215 281 332 71
10 200 292 92
8 856 298 08
5 574 640 50
6 748 384 40
30 706 000 46
16 954 806 07
36419124741
1916070629
2929639953
1033819655
332298
00
1064418431
5289578004
624459940
712578066
813799605
1430238043
82562688
37906716
4900770397
14888996
753510840
153854731
424656028
7722626
5217188160
21528133271
1020029292
885629808
557464050
674838440
3070600046
1695480607
42298987276
00
00
00
s 00
00
00
s 00
00
00
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
131
EXPENDITURES continued
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Cominun icat ion s
Power Water and Natural Gas
Rents
Grants to Counties cities and Civil Divisions
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Total Capital Outlay
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units Pages 150155
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Workmens Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Expenditures
Other Contractual Expense
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
TOTAL
REGULAR
BUDGET
FUND
REVENUE
SHARING
FUNDS
17758819
1592349
98268247
25103172
520741
17435
3181289
71401300
1123524
86443409
28539182402
306 268 338 68
8 206 25
857 17
s 672 839 92
280 378 15
307 408 208 36
92 358 727 88
10 379 390 85
24638446
149668
141963
492606
316172878
91315
924996624
2377048
157146596
42003096239
53801965
103730856146
19313793
3475100215
1 506 829 528 19
45 213 75
282 749 42
33 227 99
1 042 927 06
1 508 487 873 24
2 635 321 945 115 828 481 23 18
2 957 061 309 41
25422683
17758819
1592349
98268247
25103172
520741
17435
3181289
1871401300
1123524
86443409
28539182402
306 268338 68
8206 25
857 17
672839 92
280378 15
S 307 408208 36
92 358727 88
5 10 379390 85
254226
316172878
91315
924996624
2377048
157146596
42003096239
53801965
99244626914
19313793
3475100215
146196723587
4521375
24638446
149668
141963
492606

28274942
3322799
104292706
S 146362558092
259108353591
32097777350
00
00
00
00
00
00
s 00
s 00
00
s 00
00
00
4486229232
44 862 292 32
00
00
00
s 00
44 862 292 32
44 862 137 292 707 32 68
45 000 000 00
Includes assessment and collection allowance to
outside agencies in the amount of 2470625366133
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS134
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
TOTAL
169055111360
91892074181
298731224
15358767950
276604684715
19101446226
S 295706130941
42298987276
21528133271
1020029292
885629808
557464050
674838440
3070600046
1695480607
30740820836
9235872788
1037939085
150848787324
263594582823
32111548118
S 295706130941
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
1075180200
198900
00
2983342754
4058721854
24000000
4082721854
1136209240
1092164563
7229189
11821579
14808891
21151351
2403386
87091613
178600000
287941900
22279128
1216933846
4078634686
4087168
4082721854STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
135
AGRICULTURE
DEPARTMENT OF
AUDITS
DEPARTMENT OF
BANKING
AND FINANCE
DEPARTMENT OF
COMMUNITY DEVELOPMENT
A
COMMUNITY
DEVELOPMENT
DEPARTMENT OF
DEPARTMENT OF
B
STATE
CRIME
COMMISSION
COMPTROLLER
GENERAL
16 12807000 s 2186000 00 1263043 00 6 207 185 73 107121800 2621 09600
1 76822962 00 00 00 00 00 1 451 877 67 00 3202470921 00 140 59290 00
27811285 00 688 00 75 309 44 389420 3 86907
18 17441247 2186000 00 1263731 00 7 734 372 84 3309982141 2765 55797
3277399
00
00
304366866
84999563
00
S 1820718646 S 218600000 S 126373100 S 1077804150 394981704 276555797
968347655
107098233
64508000
16885249
32654588
4977148
4517727
9477187
59902788
94500000
00
435890704
1798759279
21959367
1820718646
177097062
7368584
11507405
2310184
166528
101896
6583631
10365715
00
00
00
00
215501005
3098995
218600000
100854028
3373418
17626345
00
770396
566155
120888
2227136
00
00
00
00
125538366
834734
13fi373100
185876881
85848772
11676251
00
3405255
935862
38922111
3591549
1800000
200000000
231144573
300618900
1063820154
13983996
1077804150
58937910
14480779
1587490
00
1142010
177364
4136976
771094
00
00
00
2092738404
2173972027
1221009677
3394981704
225140583
22660276
16236013
600787
5001505
508131
1812061
2451838
00
00
00
00
274411194
2144603
276555797136
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
FOREST
RESEARCH COUNCIL
GEORGIA
CONSERVATION
FORESTRY
COMMISSION
GEORGIA
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
66249300
1259700
00
3162300
70671300
00
900449500
167713447
92974000
79098662
1240235609
00
70671300 S 1240235609
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASER
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
9812980
2646378
277791
00
1799602
7000
49000
00
00
00
00
55262490
69855241
887157372
202528619
7425257
102032752
2541142
16942014
9199442
6896648
00
00
00
5794619
1240517865
816059 282256
70671300 S 1240235609STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
EDUCATION
NATURAL
RESOURCES
DEPARTMENT OF
SOIL AND WATER
CONSERVATION
COMMITTEE
STATE
DEFENSE
DEPARTMENT OF
A
EDUCATION DEPARTMENT OF
REGULAR
REVENUE
SHARING FUNDS
INSTITUTIONS
31 064 269 75 386 909 00 1 714 02300 562428 759 00 34149 579 00 8908 839 00
5 961 135 58 00 00 00 1 406 12 247 00 137691 301 10 00 00 00 2401 937 63 00
3 472 077 62 00 11 04000 967 958 20 00 545 414 65
40 497 384 482 559 95 96 386 909 00 00 3 131 18547 00 701088 018 30 00 34149 579 00 00 11856 191 28 00
40 882 042 91 s 386 9 09 00 3 131 18547 701088 018 30 34149 579 00 11856 191 R
1521990446
627908866
42614540
85555182
57013131
95891687
54849486
37806617
370420137
252600000
30946764
886790435
4064387291
23817000
4088204291
12901457
16251902
2154869
00
302216
134968
5659786
00
00
00
00
00
37405198
1285702
213543658
45705012
4206919
00
4126130
9260003
1579059
00
4714615
00
00
26250000
309385396
3733151
1049365237
344538749
52060880
903219
31894135
10532326
24714393
132512037
487750
2805439167
247550817
65362455329
70062454039
46347791
38690900
3131 18547 S 70108801830
00 691677045
00 182301559
00 3618744
00 3941776
00 692679
00 39731100
00 461470
00 00
00 224887013
00 12746420
00 00
34 011 871 32 00
34 Oil 871 32 1160057806
137 707 68 25561322
34 149 579 00 11856191 28
138
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
PUBLIC SCHOOL EMPLOYEES
RETIREMENT SYSTEM EXPENSE FUND f
REGULAR
160169100
00
00
J30
160169100
00
REVENUE
SHARING FUNDS
580348900
00
00
00
580348900
00
S 160169100 580348900
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00
13700000
00
00
00
00
00
00
00
00
00
146469100
160169100
00
00
00
00
00
00
00
00
00
00
00
00
580348900
580348900
00
1601691 00
5803489 00STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
139
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM
OF GEORGIA BOARD OF
A
RESIDENT
INSTRUCTION
AND UNIVERSITY
SYSTEM
INSTITUTIONS
B
REGENTS
CENTRAL OFFICE
SCHOLARSHIP COMMISSION
GEORGIA STATE
REGULAR
REVENUE
SHARING FUNDS
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND
25321803100
00
00
280751000
25602554100
615897300
68862900
00
3199827
687960027
314915000
11014655
00
28678243
354607898
504693200
00
00
00
504693200
24506500
00
00
89565942
114072442
80500000
00
00
81839836
162339836
100000000
00
2445249
00
00
00
S 25702554100 S 687960027 S 357053147 S 504693200 S 114072442 S 162339836
22739 1905 142 062 00 00 00 00 00 00 00 00 00 00 52 1 61435915 76065301 5457709 00 7316895 1844707 7151070 00 69446176 00 00 55874076 12760602 1913509 00 1446821 1784483 362235 22654324 00 00 00 00 00 00 00 00 00 00 00 00 00 00 42504190 4927620 758189 00 917 306 896656 11015378 28548108 00 00 00 43260118 8267588 435729 00 425721 63295 6306285 23081100 00 00 00
232381 336 00 3 56268665 2 47733300 5 046 932 00 24506500 80500000
257025 540 52 6 84986438 3 44529350 5 046 932 00 114073947 1 62339836
48 J20 6 2973589 87960027 3 12523797 57053147 5 046 93 00 00 1505 114072442 1 00
62339836
140
STATEMENT OF FUNDS AVAILABLE OVER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
GENERAL ASSEMBLY
OF GEORGIA
00 7786000 00
00 00
00 00
671061 94 13223 00
671061 94 7799223 00
16166 34 763083 70
687228 28 8562306 70
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
55432850
5631110
169048
00
55080
702529
2849427
600019
00
00
00
00
65440063
3282765
406805119
108438098
109023135
00
57963618
8368077
376820
32788858
00
00
00
41293182
765056907
91173763
6872282R
856230670STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
141
GOVERNOR OFFICE OF THE
GOVERNORS
OFFICE
GOVERNORS
EMERGENCY FUND
PLANNING
AND BUDGET
OFFICE OF
GRANTS
ADVALOREM
TAX RELIEF
GRANTS STATE AID
TO COUNTIES
TO MUNICIPALITIES
93105600
18076994
00
162600
111345194
00 2333725 19
00 1291555 00
00 00
00 295346 17
00
392062636
00 s 1191701300 1351700000
no 00 00
no 00 00
00 00 00
00
1191701300
1351700000
00
1 113451 94
00
1976864
394039500
00
00
00 S 1191701300 S 1351700000
67089160
23283959
1276735
00
3575350
1229418
7948305
37340
00
00
00
6261879
110702146
643048
00
00
00
00
00
00
00
00
00
00
00
00
00
00
197912485
55253996
7145910
00
2585129
972266
47964556
1362858
00
00
00
40452561
353649761
40389739
1 11345194
tflfi
394039500
00 00
00 260000000
00 00
00 00
00 00
00 00
00 00
00 00
00 931701300
00 00
00 00
oo jxo
00 1191701300
0000
00 S 1191701300
00
420000000
00
00
00
00
00
00
931700000
00
00
00
1351700000
00
1351700000142
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
HIGHWAY SAFETY
OFFICE OF
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
B
MENTAL HEALTH
AND YOUTH
DEVELOPMENT
INSTITUTIONS
00 21512208600 12375693600
28297921 41733513007 2846750 69
00 00 00
00 1431519263 1688269127
28297921 64677240870 14348637796
00
1255937958
106356798
28297921 659 33178828 144549945 94
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
23742773 5495967160 10677531262
2088277 6602018201 2509328855
1282624 248638711 24051312
00 4959322 13778874
461214 58224891 3949719
107050 80942797 96385715
605250 164405650 61551000
10733 349916031 105829487
00 97072224 112653563
00 00 554500000
00 16393246 00
00 50727938811
28297921 63846477044 14199559787
00 2086701784
282979 21 f 659331788 7R 144549945 94

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
143
INVESTIGATION
GEORGIA BUREAU OF
JUDICIAL SYSTEM
SUPREME COURT
COURT OF APPEALS
SUPERIOR COURTS
ADMINISTRATIVE
OFFICE OF
THE COURTS
APPELLATE
COURT REPORTS
6 1 396 675 165 97900 94608 00 75450 975 666 55 00 00 00 104214000 00 00 00 6 810 056 00 00 00 00 13248000 95044500 00 355190 62 000 00 00 00 00
8 238 67958 975 666 55 104214000 6 810 056 00 108647690 62 000 00
00 67958 s 975 666 00 55 00 104214000 810 056 00 oo 15097434 1 23745124 s 62 000 00
8 2 38 00
I
491572156 83818374 94039887 6 57172601 29893309 00
111129148 4553352 4829070 352167 7098815 4200
16398372 606322 467 244 11553301 3211047 00
29850526 11884961 00 1172917 00 00 00
813561 165114 3967934 62 72714
28560960 1762845 3946919 107601 3188477 00
2568637 5649149 26000 155982 35065112 00
113647328 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
7251209 00 00 00 00 00
812863297 97562959 104122681 6 69506766 82424694 62 76914
11004661 s 3696 97566655 91319 6 11498834 81005600 41320430 123745124 s 62 76914
82 3867958 104214000 00000
144
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
JUDICIAL SYSTEM
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
COURT REPORTING
BOARD OF
750000
00
00
00
750000
00
JUDICIAL
QUALIFICATIONS
COMMISSION
500000
00
00
00
500000
00
750000
500000
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
126000 00
32181 253007
00 00
00 00
00 00
111997 00
479822 243985
00 00
00 00
00 00
00 00
T00 00
750000 496992
00 3008
750000 S 5ooonn
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
145
LABOR DEPARTMENT OF
A
INSPECTION
DIVISION
B
BASIC EMPLOYMENT
WORK INCENTIVE
MANPOWER SERVICES
AND UNEMPLOYMENT
COMPENSATION
RESERVE FUND
LAW
DEPARTMENT OF
MOTOR VEHICLE
COMMISSION
GEORGIA
OFFENDER REHABILITATION
DEPARTMENT OF
CORRECTIONS
DEPARTMENT OF
CORRECTIONAL
INSTITUTIONS
43504900 00 00 00 210771800 6655492947 00 152852 200016400 00 00 8538000 208554400 2789800 00 00 00 2789800 521645900 223086478 00 908904
43504900 6866417599 745641282
2585307600
50068343
00
59770536
2695146479
00
229941433
130206114
43024094
43504900 S 7096359032 S 208554400
2789800 S 875847396 S 2738170573
34236739 2152589438 1 70872071 13 15174 3 88068004 15 14679302
1952907 3961475985 16936491 4 98322 1 29545305 8 65800208
5799143 54659079 5623619 14503 15828460 4532164
00 1500000 00 00 2066094 37954000
128559 1910064 2407890 1 14740 6807772 515586
76794 38208405 1925975 3 29550 11362653 42015893
00 7184409 4948520 4 90500 13811604 31549228
00 00 59150 00 34438978 00
00 00 00 00 97150808 99505280
00 00 00 00 00 84000000
00 00 00 00 00 00
00 120038389 2760683 00 33035775 00
42194142 6337565769 2 05534399 27 62789 7 32115453 26 80551661
1310758 758793263 3020001 27011 1 43731943 57618912
43504900 7096359032 2 08554400 8 75847 396 71 38170573
146
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
Total Funds Available
OFFENDER REHABILITATION
DEPARTMENT OF
C
OFFENDER
REHABILITATION
DEPARTMENT OF
467275100
162712559
00
4499508
634487167
284581057
D
PARDONS
AND PAROLES
BOARD OF
42914700
4334165
00
00
47248865
00
S 9190687 74 477488 65
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FTTNn
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
565196983
85347259
29471398
4247763
3379616
11103328
5239305
00
00
00
00
2783211
706768863
212299361
40505653
2475464
1887548
00
205308
1293125
420218
00
00
00
00
00
46787316
461549
9190687 74
472488 65STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
ADMINISTRATION
PUBLIC SAFETY
DEPARTMENT OF
PUBLIC SERVICE
COMMISSION
REVENUE
DEPARTMENT OF
SECRETARY
OF STATE
TRANSPORTATION
DEPARTMENT OF
00
27323200
00
197160037

224483237
2192510500
49255583
00
19947130
2261713213
187207500
5879756
00
396500
193483756
2228716513
771360
00
2442001041
4671488914
583570600
11990198
00
25975700
621536498
23436589025
23519351285
205757224
52534334il
52415130945
i
20375080
244858317
00
00
00
3244550
16373574644
1 934837 S6 S 4671488914 S 624781048 S 68788705589
144851534
28098306
1549192
00
4700160
1125326
15785074
38887831
00
00
00
00
234997423
9860894
244858 317
1475582997
335785947
19426518
151535381
76458390
40330763
4379388
116307296
10427850
00
00
00
22302345 314786 30 83
22617132 n
147214320
16679046
5356827
00
667484
1669273
9949274
00
00
00
00
00
1815 119 362 475 24 32
1 934 837 56
1174395945
165330846
43905582
14395730
72185190
7442547
2445637318
402909621
00
00
00
296295450
4622498229
48990685
4671488914
349692971
96689362
16427798
1103666
27878254
9909355
20037036
00
00
81500000
00
00
603238442
21542606
7994172913
2792040306
132511254
400187724
35643140
70467588
13193
130828573
27436601332
2588731101
299118305
43000000
41923315429
26865390160
624781048 S 687887055148
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFERS FROM RESERVES AND FUND BALANCES
VETERANS
SERVICE STATE
DEPARTMENT OF
661109800
190355973
00
373600
851839373
00
WARM SPRINGS
MEMORIAL
COMMISSION
FRANKLIN D
ROOSEVELT
00
00
00
24883390
24883390
00
WORKMENS
COMPENSATION
STATE BOARD OF
154006200
1454515
00
407633
155868348
1660123
i 51839373
24883390
EXPENDITURES
PERSONAL SERVTCRS
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
185489047 12403556 124631640
14019771 6824428 23742061
5707282 00 2210335
00 00 00
1884697 3610898 1449149
3456137 00 2228931
555651 482705 382544
28491 00 353047
113750000 00 00
00 00 00
00 00 00
525101050 00 23321587 00
849992126 154997707
1847247 1561803 25307 64
851839373 s 24883390 1 575r384 71
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
Agencies149
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS150
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Workmens Compensation
Workmens Compensation and Indemnities
Direct Payments to Authority for Operations
Other Contractual Expense
Telephone Billings
Communications
AGRICULTURE DEPARTMENT OF
Advertising Contract
Other Contractual Expense
Athens Veterinary Laboratory Contract
Other Contractual Expense
Tifton Veterinary Laboratory Contract
Other Contractual Expense
Poultry Improvement Contract
Other Contractual Expense
Poultry Research Contract with Georgia
Institute of Technology
Other Contractual Expense
Contract with University of Georgia to
Study Asiatic New Castle Disease
Other Contractual Expense
Payments to Agrirama Authority for
Operations and Construction
Other Contractual Expense
Fire Ant Eradication
Personal Services
Salaries and Wages
Employers Contribution for
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Other Contractual Expense
Travel
Per Diem and Fees
Indemnities Livestock
Workmens Compensation and Indemnities
Veterinarian Fees
Per Diem and Fees
COMMUNITY DEVELOPMENT DEPARTMENT OF
A COMMUNITY DEVELOPMENT DEPARTMENT OF
Advertising
Other Contractual Expense
Grants to Area Planning and Development
Commissions
Grants to Counties cities and civil
Divisions
HUD701 Planning Grants
Grants to Counties cities and civil
Divisions
B STATE CRIME COMMISSION
LEAA Action Local
Grants to Counties cities and civil
Divisions
LEAA Action State
Grants to Counties
Divisions
LEAA State BuyIn
Grants to Counties
Divisions
LEAA Discretionary
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Grants to Counties cities and civil
Divisions
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
LEAA Planning
Grants to Counties cities and civil
Divisions
132972796
159569800
924391250 1216933846
3500000
20000000
30000000
51500008
25000000
25000000
34000000
15416054
462481 15878535
101474665
1200
197141
43805615
145478621
4090364
269376 165716896
24173800
57000000
75000000
116100000
109518900 300618900
435890704
Cities and civil
Cities and civil
270429956
600389928
69377142
696809
63390
258647
2365048
376666200
31565
380081659
5922
843783
562116
16060869
397554349
55511400SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
151
REGULAR BUDGET FUND continued
COMMUNITY DEVELOPMENT DEPARTMENT OF continued
B STATE CRIME COMMISSION continued
LEAA Action 72
Grants to Counties Cities and Civil
Divisions
Impact Cities
Grants to Counties Cities and Civil
Divisions
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
Contractual Research Expense
Other Contractual Expense
FORESTRY COMMISSION GEORGIA
Ware County AdValorem Tax
Other Expenditures
NATURAL RESOURCES DEPARTMENT OF
Grants to Herty Foundation
Grants to Counties Cities and Civil
Divisions
Payments to Lake Lanier Islands Development
Authority for Operations and Construction
Other Contractual Expense
Land and Water Conservation Grants
Grants to Counties Cities and Civil
Divisions
Recreation Grants
Grants to Counties Cities and Civil
Divisions
Solid Waste Grants
Grants to Counties Cities and Civil
Divisions
Fluoridation Grants
Grants to Counties Cities and Civil
Divisions
Contract with U S Geological Survey for
Ground Water Resources Survey
Other Contractual Expense
Contract with U S Geological Survey for
Topographic Maps
Other Contractual Expense
Water and Sewer Grants
Grants to Counties Cities and Civil
Divisions
Youth Conservation Corps
Grants to Counties Cities and Civil
Divisions
DEFENSE DEPARTMENT OF
National Guard Units Grants
Grants to Counties Cities and Civil
Divisions
Georgia Military Institute Grant
Grants to Counties Cities and Civil
Divisions
Grants to Cities and Counties
Grants to Counties Cities and Civil
Divisions
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
Grants
Grants to Counties Cities and Civil
Divisions
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Employer Contributions
Grants to Counties Cities and Civil
Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to counties cities and Civil
Divisions
Grants to Colleges
Grants to Counties Cities and Civil
Divisions
24675029
674800600 2092738404 2393357 304
55262490
5794619
5000000
87900000
171053640
20000000
199937000
25000000
17600000
158500000
200000000
1799795
20000000
1600000
4650000
886790435
26250000
65362455329
146469100
1695050000
21543083600 2323813 3600152
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF continued
B REGENTS CENTRAL OFFICE
Scholarships
Tuition and Scholarships
Grants to Colleges
Grants to Counties Cities and Civil
Divisions
SCHOLARSHIP COMMISSION GEORGIA STATE
Direct Guaranteed Loans
Grants to Counties Cities and Civil
Divisions
State Student Incentive Scholarships
Grants to Counties Cities and Civil
Divisions
Payment of Interest
Grants to Counties Cities and Civil
Divisions
Law Enforcement Personnel Dependents
Scholarships
Tuition and Scholarships
TEACHERS RETIREMENT FUND EXPENSE FUND
Floor Fund for Local Retirement Systems
Grants to Counties Cities and civil
Divisions
53168665
303100000
ADMINISTRATIVE
EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Employer Contributions
Grants to Counties Cities and Civil
Divisions
GENERAL ASSEMBLY OF GEORGIA
Election Blanks and Other Election Expenses
Other Costs
Supplies and Materials
Other Expenditures
Publications and Printing
Georgia Education Improvement Council
Personal Services
Salaries and Wages
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Other Expenditures
Travel
Publications and Printing
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Gubernatorial Transition Allowance
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Communications
Trave1
Publications and Printing
Per Diem and Fees
PLANNING AND BUDGET OFFICE OF
Payments to Regional Commissions
Grants to Counties Cities and civil
Divisions
Intern Stipends
Per Diem and Fees
3604043
2977900
93326
26725
41331
12000
8500
1 25 584 40
1 496 68
1 419 63
301 25
85 85
82 5 5
6581943
27316796
6663952
281882
340316
108293
2880196
16840
84773
6070
24000
356268665 23594402265
199500000
35500000
12100000
633300
247733300
24506500
30500000
33898739
7394443
41293182
3250000
3011879
9514100
30938461
6261879
40452561SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
153
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Facilities Construction Grants
Grants to Counties Cities and Civil
Divisions
Grants for DeKalb County Mental Retardation
Project
Grants to Counties Cities and Civil
Divisions
Grants for Chatham County Mental Retardation
Project
Grants to Counties Cities and Civil
Divisions
GrantInAid to Counties
Grants to Counties Cities and Civil
Divisions
Contracts with Day Care Centers for the
Mentally Retarded
Other Contractual Expense
Grants for Alcoholism Community Treatment
Programs
Grants to Counties Cities and Civil
Divisions
Grants for Child Mental Health
Grants to Counties Cities and Civil
Divisions
Grants for Adult Mental Health
Grants to Counties Cities and Civil
Divisions
Grants to Group Homes for the Mentally
Retarded
Grants to Counties Cities and Civil
Divisions
Grants to Fulton County for 24hour Emergency
Social Services
Grants to Counties Cities and Civil
Divisions
Georgia Indigent Legal Services Contracts
Other Contractual Expense
Areawide and Community Grants
Grants to Counties Cities and Civil
Divisions
Nutrition Grants
Grants to Counties Cities and Civil
Divisions
Grants for Nephrology Centers
Grants to Counties Cities and Civil
Divisions
Local Services Benefits Payments Grants
Grants to Counties Cities and Civil
Divisions
Grants to Counties for Social Services
Grants to Counties Cities and Civil
Divisions
Crippled Children Benefits
Direct Benefits Medical Care and
Public Assistance
Kidney Disease Benefits
Direct Benefits Medical Care and
Public Assistance
Cancer Control Benefits
Direct Benefits Medical Care and
Public Assistance
Maternal HealthFamily Planning Benefits
Direct Benefits Medical Care and
Public Assistance
Work Incentive Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Child Care
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits
Direct Benefits Medical Care and
Public Assistance
Cuban Refugees Benefits
Direct Benefits Medical Care and
Public Assistance
SSI Supplement Benefits
Direct Benefits Medical Care and
Public Assistance
426868449
9730000
9280000
823649037
2011700652
227879267
54117647
383085266
101977643
10928739
110578400
113026747
339058422
17500000
2233319228
2009918250
289009519
25999265
41999549
182338595
166747427
588319608
26613688327
6224489
361000000154
SUMMARY OF OTHER EXPENDITURFS
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
AFDC Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Family Living Care
Direct Benefits Medical Care and
Public Assistance
Benefits for child Care Attention Homes
Direct Benefits Medical Care and
Public Assistance
B MENTAL HEALTH AND YOUTH DEVELOPMENT
INSTITUTIONS
Grants to CountyOwned Detention Centers
Grants to Counties cities and Civil
Divisions
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE
MANPOWER SERVICES AND UNEMPLOYMENT
COMPENSATION RESERVE FUND
W I N Grants
Direct Benefits Medical Care and
Public Assistance
Unemployment Compensation Reserve Fund
Direct Benefits Medical Care and
Public Assistance
LAW DEPARTMENT OF
Books for State Library
Equipment Purchases
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
Direct Benefits
Direct Benefits Medical Care and
Public Assistance
Inmate Release Fund Payments and
Clothing
Direct Benefits Medical Care and
Public Assistance
C OFFENDER REHABILITATION DEPARTMENT OF
Direct Benefits
Direct Benefits Medical Care and
Public Assistance
REVENUE DEPARTMENT OF
Grants to CountiesAppraisal staff
Grants to Counties cities and civil
Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
Harbor Maintenance Payments
Other Contractual Expense
VETERANS SERVICE STATE DEPARTMENT OF
Grants to Confederate Widows
Direct Benefits Medical Care and
Public Assistance
Operating ExpensePayments to Central state
Hospital
Other Contractual Expense
Operating ExpensePayments to Medical Colleqe
of Georgia y
Other Contractual Expense
13495724358
69726804
4543123 50727938811
40000000 50767938811
7251209
56305404
63732985 120038389
2760683
890220
32145555 33035775
2783211
86000000
186000000
24295450
1917800
359232150
35818986
296295450
43000000
163951100 5251010 5n
146362558097SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
155
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
Grants
Grants to Counties cities and Civil
Divisions
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Employer Contributions
Grants to Counties cities and Civil
Divisions
SCHOLARSHIP COMMISSION GEORGIA STATE
Tuition Equalization Grants
Grants to Counties Cities and Civil
Divisions
3401187132
580348900
504693200
4486229232
SI50848787324157
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS158
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TflTM
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OP
COMPARISON OF APPROVED BimGET TO TOTAL FTWDS AVAILABLE m EXPENDITURE
provide forditueftotaling 42 elf4530 V1 SiCS3 S on page 18 of unit report
to actual funds available and expIndtturesaybsuLSSedrfoflowr arailabl d budgetedexendiures
FUNDS AVATTARTF
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR VFR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Workmens Compensation
Direct Payments to Authority for ODeration
Telephone Billings operations
Excess of Funds Available over Expenditures
BUDGETED
1139424200
00
3124921100
ACTUAL
OVER
UNDER
1075180200 64244000
198900 198900
2983342754 1415783 4fi
4264345300 4058721854 205623446
24000000
24000000
42643453 00 4082721854 1816734 as
11754
11774
110
155
314
251
47
874
1786
3112
240
1351
595
9275
31200
36000
85000
00000
33100
80300
26000
05600
00000
75300
00000
41100
69900
61800
11362
10921
72
118
148
211
24
870
1786
2879
222
1329
1595
9243
09240
64563
29189
21579
08891
51351
03386
91613
00000
41900
79128
72796
69800
91250

1L
39221960
85271437
3855811
3678421
16624209
4028949
2322614
313987
00
23333400
1720872
2168304
100
3170550
42643453 00 4078634686 1857106 14
40871 68
40871 fiflSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Agriculture as presented on page 22 of unit report provided for
expenditures totaling 183695 3700 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
159
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
ACTUAL
OVER
UNDER
16 39507000 1612807000 26700000
1 71116700 176822962 5706262
26330000 36953700 27811285 1817441247 1481285
18 19512453
00 3277399 3277399
18 36953700 1820718646 16235054
t 9 72408100 968347655 4060445
l 09622500 107098233 2524267
68100000 64508000 3592000
17002000 16885249 116751
33505000 32654588 850412
7390000 4977148 2412852
7190000 4517727 2672273
11236100 9477187 1758913
67000000 59902788 7097212
94500000 94500000 00
3500000 3500000 00
20000000 20000000 00
30000000 30000000 00
51500000 51500008 08
25000000 25000000 00
25000000 25000000 00
34000000 34000000 00
l 66500000 165716896 783104
25000000 24173800 826200
68500000 57000000 11500000
s 18 36953700 1798759279 71959367 1 38194421
21959367
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
Advertising Contract
Athens Veterinary Laboratory Contract
Tifton Veterinary Laboratory Contract
Poultry Improvement Contract
Poultry Research Contract with Georgia
Institute of Technology
Contract with University of Georgia
to Study Asiatic New Castle Disease
Payments to Agrirama Authority
for Operations and Construction
Fire Ant Eradication
Indemnities
Veterinarian Fees
Excess of Funds Available over Expenditures
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 9 of unit report provided for expendi
tures totaling 218600000 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 and Operations
Excess of Funds Available over Expenditures
ACTUAL
218600000
OVER
UNDER
00
218600000
215501005
3098995
3098995
3098995160
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
for expend1turesPoIlxnaUSe303531h00DePrtment f Balng Finance as Presented on page 14 of unit report provided
L totaling 130353100 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows Himtmes to actual
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
BUDGETED
OVER
UNDER
Excess of Funds Available over Expenditures
1 S 1 30284300 68800 30353100 1 1 1 1 26304300 68800 26373100 00854028 3373418 17626345 770396 566155 120888 2227136 25538366 834734 3980000 00 3980000 2277372 141082 1692855 279604 21845 329112 72864
1 03131400 3514500 19319200 1050000 588000 450000 2300000 303531 00
S 1 s 4814734 8347 34

COMMUNITY DEVELOPMENT DEPARTMENT OF
A COMMUNITY DEVELOPMENT DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
reporrprovidedrexpe Development A Budget as presented on page 22 of unit
tures to actual funds aSailablendIi fUds pendi
FUNDS AVAILARLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
Transfers
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
General Obligation Debt sinking Fund
Advertising
Grants to Area Planning and
Development Commissions
HUD701 Planning Grants
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
7920735 00 620718573 1713549 97
1464449 00 145187767 12571 3
79174 00 7920364 29 P4
00 389420 3894 20
946435800
304347800
773437284 172998516
304366866
19066
12507836 00 1077804150 172979450
195770000
94063700
14740200
4594800
1131500
43161500
4374100
1800000
285000000
304347800
75000000
185876881
85848772
11676251
3405255
935862
38922111
3591549
1800000
200000000
231144573
75000000

117000000
109800000
12507836 nn
116100000
109518900
9893119
8214928
3063949
1189545
195638
4239389
782551
00
85000000
73203227
00
900000
281100
1063820154
139839 qr
186963446
139839 96STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
161
COMMUNITY DEVELOPMENT DEPARTMENT OF
B STATE CRIME COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Crime Commission of the Department of Community Development B Budget as
presented on page 23 of unit report provided for expenditures totaling 3487838300 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
Transfers
107641800
3324905900
7762300
jOO
3440310000
107121800
3202470921
00
389420
520000
122434979
7762300
389420
3309982141 130327859
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
LEAA Action Local
LEAA Action State
LEAA State BuyIn
LEAA Discretionary
LEAA Planning
LEAA Action 72
Impact Cities
Excess of Funds Available over Expenditures
47528300 84999563 37471263
3487838300 3394981704 92856596
62848600 58937910 3910690
20998500 14480779 6517721
2508800 1587490 921310
1538000 1142010 395990
200000 177 364 22636
4675300 4136976 538324
900000 771094 128906
1119494900 270429956 8 49064944
977532500 600389928 3 77142572
139821500 69377142 70444358
400884500 397554349 3330151
56960000 55511400 1448600
24675100 24675029 71
674800600 674800600 00
3487838300 2173972027 1221009677 13 12 13866273
21009677
162
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Excess of Funds Available over Expenditures
BUDGETED
282609600
13881570
00
2964911 70
262109600
14059290
386907

276555797
OVER
UNDER
20500000
177720
386907
19935373
237603170 225140583 12462587
22437000 22660276 223276
25200000 16236013 8963987
601000 600787 213
5520000 5001505 518495
810000 508131 301869
1820000 1812061 79 39
2500000 2451838 48162
7964911 70
274411194
21446 m S
22079976
2144603
expenditure STSSlSioSlfSrtjSlsiS lllTrlTlll T in the f 5223276 This over
overexpenditure was due to the flZttLtLx Appropriations Act of 19741975 as approved April 2 1974 This
amountPof 344800 for indirLcommunications fundSg Submittea to the Otftce of PlanningP and Budget in the
CONSERVATION
FOREST RESEARrH COUNCIL GEORGTA
COMPARISON OF APPROVED BUDGET TO TOTAT funds AVAILABLE and FXPENDTTTmFS
expenuref otTlIngOlsiIT JciSd lafbS U f for
available and expenditures may be summarized as follows available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Contractual Research Expense
Excess of Funds Available over Expenditure
BUDGETED
66763100
1259700
2862300
708851 00
9972700
3255000
436400
1800000
100000
50000
55271000
66249300
1259700
3162300
9812980
2646378
277791
1799602
7000
49000
55262490
OVER
UNDER
513800
00
300000
70671300

69855241
8160S9
213800
159720
608622
158609
398
93000
1000
8510
1029859COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
163
CONSERVATION
FORESTRY COMMISSION GEORGIA
The total approved budget for the Georgia Forestry Commission as presented on page of unit report provided for
expenditures totaling 1267415718 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
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Ware County Ad Valorem Tax
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
9 073047 no s 9 00449500 6855200
1 836716 00 1 67713447 15958153
1 764394 674157 18 18 1 72072662 4366756
12 12 40235609 27180109
9 019389 no s 8 87157372 14781528
2 050706 nn 2 02528619 2541981
81354 00 7425257 710143
1 024797 nn 1 02032752 446948
32444 no 2541142 7n3258
170416 nn 16942014 99586
165438 nn 9199442 7344358
71667 00 6896648 270052
57946 18 5794619 01
12 674157 18 1 12 40517865 782256 26897853
rR756
164
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES
DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for expendituresPoInnaUS00re7eParment T1 Resurces as Presented on page 30 of unit report provided
f 1l ttalln5 43300256 75 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows Biiuiuiiieb w actual
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Grants to the Herty Foundation
Payments to Lake Lanier Islands Development
Authority for Operations and
Construction
Land and Water Conservation Grants
Recreation Grants
Solid Waste Grants
Fluoridation Grants
Contract with U S Geological Survey for
Ground Water Resources Survey
Contract with U s Geological Survey for
Topographic Maps
Water and Sewer Grants
Youth Conservation Corps
Excess of Funds Available over Expenditures
BUDGETED
3131076975
894752100
304196600
ACTUAL
OVER
UNDER
3106426975 24650000
596113558 298638542
315510837 11314237
4330025675 4018051370 311974305
38455996
38455996
4330025675 4056507366 273518309
1523589800
657502900
46739000
89590000
57454400
98575300
24112900
40115600
383375775
252600000
32900000
5000000
87900000
400000000
20000000
200000000
25000000
17600000
158500000
200000000
9470000
4330076 7S
15 21990446 15 99354
6 27908866 295 94034
42614540 41 24460
85555182 40 34818
57013131 4 41269
95891687 26 83613
23152561 9 60339
37806617 23 08983
3 70420137 129 55638
2 52600000 00
30946764 19 53236
5000000 00
87900000 00
i 71053640 2289 46360
20000000 00
i 99937000 63000
25000000 00
17600000
158500000
200000000
1799795
00
00
00
7670205
4032690366
S 73817000
297335309
23817000STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
165
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 12 of unit report
provided for expenditures totaling 40540900 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
40540900
38690900
OVER
UNDER
1850000
13816500
17698900
2534400
335500
140000
6015600
12901457
16251902
2154869
302216
134968
5659786

915043
1446998
379531
33284
f 5032
355814
Excess of Funds Available over Expenditures
40540900
5
37405198
1285702
3135702
1285702
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 14 of unit report provided for expendi
tures totaling 321143100 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Capital Outlay
National Guard Units Grants
Georgia Military Institute Grant
Grants to Cities and counties
Excess of Funds Available over Expenditures
173702300
146336800
1104000
171402300
140612247
1104000

OVER
UNDER
2300000
5724553
00
3 21143100 313118547 8024553
2 19193700 213543658 5650042
49661800 45705012 3956788
4900000 4206919 693081
4000000 4126130 126130
9820700 9260003 560697
1581500 1579059 2441
5735400 4714615 1020785
20000000 20000000 00
1600000 1600000 00
4650000 4650000 00
3 21143100 309385396 3733151 s 11757704
3733151
The above comparison indicates that Publications and Printing were overspent in the amount of 126130 This over
expenditure is in violation of Section 45 of the General Appropriations Act of 19741975 as approved April 2 1974166
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BI7DGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expenditurestoafinaivsflll f5 no Dpartraent of Education A Budget as presented in unit report provided for
expenditures totaling 75724157400 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows g expenditures to actual
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Grants
Excess of Funds Available over Expenditures
BUDGETED
56287747100
3414957900
59702705000
15627395900
394056500
1092541600
386237200
66858300
906500
46303200
14951000
40906100
148195700
3500000
2805939200
265000000
70852818600
757241r574 On
ACTUAL
56242875900
3414957900
59657833800
13769130110
96795820
OVER
UNDER
44871200
l0
44871200
1858265790
297260680
73523759730 2200397670
1049365237
344538749
52060880
903219
31894135
10532326
24714393
132512037
487750
2805439167
247550817
68763642461
73463641171
601 185 5Q

11
43176363
41698451
14797420
3281
14409065
4418674
16191707
15683663
3012250
500033
17449183
2089176139
2260516229
601185 59
EDUCATION
EDUCATION DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITimRS
reportroviLdPforlxpendfturefrtotalinf Slf eSf 00 Drtmen f Education B Budget as presented in unit
expenditures to actual funds available expenaturemay Larizasllowl
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
894183900
248084400
79595900
1221Sr647 on
718646400
186458000
5254100
4240000
1425000
45839800
1060000
246194400
12746500
890883900
240193763
54541465
691677045
182301559
3618744
3941776
692679
39731100
461470
224887013
12746420

11
1185619128

11
OVER
UNDER
3300000
7890637
25054435
36245072
26969355
4156441
1635356
298224
732321
6108700
598530
21307387
80
1221864200 1160057806 61806 94
25561 77 STATE UNITS
167
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
PTTRTTC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 740518000 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
160169100
580348900
S 740518000
ACTUAL
160169100
580348900
740518000
OVER
UNDER
00
00
00
EXPENDITURES
Regular Operating Expenses
Employer Contributions
Excess of Funds Available over Expenditures
13700000
726818000
S 74O51R000
13700000
726818000
740518000
00
00 00
00
s 00
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Resident Instruction and University System Institutions of the Board of Regents of
a JirysiA
page 60 of unit report
qerwrate 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 Resident Instruction and University System Institutions of the Board
of RegentsPof Se University System of Georgia eliminating the allocations to the various units as Presented on of
it report provided for expenditures totaling 4268964200 A comparison of anticipated funds available ana puagetea
penditures to actual funds available and expenditures may be summarized as follows
un
ex
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
3888213200
280751000
4168964200
OVER
UNDER
3778719500 109493700
280751000 iOfl
4059470500 109493700
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
100000000
100000000
00
4 689 642 00 S 4159470500 Ll109493700
EXPENDITURES
Authority Lease Rentals
General Obligation Debt Sinking Fund
Teachers Retirement
Excess of Funds Available over Expenditures
2273914200
300000000
1695050000
2273914200 00
190506252 109493748
1695050000 00
S 4159470452 109493748
s 48 48168
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
BudL Provdbud9et foifAthf agents Central Office of the Board of Regents of the University System of Georgia
l I i S Panted Pge 30 of unlt report provided for expenditures totaling 731113400 A comparison of antic
ipated funds available and budgeted expenditures to actual funds available and expenditures may be sunmerized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Capital Outlay
Medical Scholarships
Regents Scholarships
Grants to Junior Colleges
Excess of Funds Available over Expenditures
621750000
106221500
3141900
731113400
167647300
99644600
106221500
34500000
20000000
303100000
7311 1340O
615897300
68862900
3199827
161435915
97835682
69446176
33168665
20000000
303100000

687960027

684986438 1
29735 89
5852700
37358600
57927
43153373
6211385
1808918
36775324
1331335
00
00
46126962
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendiurertoaInrS9b4ie89roothGe0rgiaStatSChlarShip Commissi as presented in unit report provided for
avLlad fdS d expenditure to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue sharing Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Direct Guaranteed Loans
State Student Incentive Scholarships
Payment of Interest
Law Enforcement Personnel Dependents
Scholarships
Tuition Equalization Grants
Excess of Funds Available over Expenditures
BUDGETED
335215000
504693200
839908200
51780000
49501000
941189200
58673000
13089000
2444000
1540000
1800000
966200
24883800
199500000
103000000
29600000
1000000
504693200
9411892 00

ACTUAL
314915000
504693200
819608200
11014655
28678243
859301098
2445249
1 617 46347 Sj
55874076
12760602
1913509
1446821
1784483
362235
22654324
199500000
35500000
12100000

633300
504693200
349222550
1252 37 97
OVER
UNDER
20300000
00
20300000
40765345
20822757
81888102
2445249
79442853
2798924
328398
530491
93179
15517
603965
2229476
00
67500000
17500000
366700
00
91966650
12523797STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
127797700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
dd tures may be summarized as follows
169
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Floor Fund for Local Retirement Systems
Excess of Funds Available over Expenditures
24506500
103291200
24506500
89565942
11
OVER
UNDER
00
13725258
1 77797700
114072442
13725258
44841200
4980000
1450000
1510000
900000
17840000
31770000
24506500
42504190
4927620
758189
917306
896656
11015378
28548108
24506500

2337010
52380
691811
592694
3344
6824622
3221892
00
1r27797700
114073947 S 13723753
L
1505
1505
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 171620100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Employer Contributions
80500000
91120100
171620100
51457700
8281300
700000
800000
300000
6500000
23081100
80500000
80500000 00
81839836 9280264
9280264
162339836 11
43260118
8267588
435729
425721
63295
6306285
23081100
80500000

3197582
13712
264271
374279
236705
193715
00
00
Excess of Funds Available over Expenditures
171620100
162339836
00 s
9280264
00170
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTST
FUNDS AVATTABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
113695S TcofrEoTofntlp Corission provided for expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATLARTK
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Excess of Funds Available over Expenditures
BUDGETED
00
1 156953 nn
68595300
35950000
1150000
3000000
1500000
4700000
800000
1 156953 nn
ACTUAL
OVER
UNDER
115695300 67106194 48589106
1616634
3722828
55432850
5631110
169048
55080
702529
2849427
600019
65440063 JJ1
32r827
1616634
46972472
13162450
30318890
980952
2944920
797471
1850573
199981
50255237
GENERAL ASSEMBLY OF GEORGTA
FUNDS AVAILABLE AND EXPENDITURES
COMnuScatfons IflfoSfovreorS8riy f W 7786 P Indirect
GOVERNOR OFFTCE OF THE
GOVERNORS OFFTCE
COMPARISON OF APPROVED BITDGET TO TOTAL FUNDS AVAILABLE aHn EXPENDITURES
talSg iLOo TcompfrLolTof ItEE f port provided for expenditures
and expenditures may be summarized as follows available and budgeted expenditures to actual funds available
FUNDS AVATTARTK
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPEND TTITREq
Cost of Operations
Mansion Allowance
Gubernatorial Transition Allowance
Excess of Funds Available over Expenditures
BUDGETED
93105600
17934400
162600
lllPnfi nn
104452600
3250000
3500000
1112076 nn

ACTUAL
93105600
18076994
162600
111345194
104440267
3250000
30118 79
110702146
6f43n d
OVER
UNDER
00
142594
00
142594
12333
00
4881 71
500454
6430 48STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
GOVERNORS EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Emergency Fund was 243165200 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
171
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
BUDGETED
243165200
ACTUAL
221833900
OVER
UNDER
21331300
243165200
221833900
00
21331300
jm
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented on page 12 of unit report provided for
expenditures totaling 402590000 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
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Payments to Regional Commissions
Intern Stipends
BUDGETED
244303000
128397000
29890000
402590000
233372519
129155500
29534617

11
OVER
UNDER
10930481
758500
355383
392062636
00
1976864
10527364
1976864
402590000
218809800
59449900
9639400
6123100
1297500
62926200
3030000
9514100
31800000
402590000
394039500
8550500
197912485
55253996
7145910
2585129
972266
47964556
1362858
9514100
30938461

1L
20897315
4195904
2493490
3537971
325234
14961644
1667142
00
861539
Excess of Funds Available over Expenditures
353649761
48940239
40389739172
STATE UNTTS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING TWITS
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the state Aid Grants to Counties provided for expenditures totaling 11 on 01 nn
ZZlrUta H aVailablS and A expenditures L actual fundsilab lLlllZy
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
n 917013 on
260000000
931701300
llqi7ni3 nn
ACTUAL
1191701300
260000000
931701300
1191701300
00
OVER
UNDER
00
00
00
00
sM
GRANTS STATE ATP
TO MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDTTTTRES
A comrisoTofaanPtT
summarized as follows 9 expenditures to actual funds available and expenditures may be
FUNDS AVATLARTE
REVENUE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
13517nnn nn
420000000
931700000
13517rnnn nn

13517oooon
420000000
9317000on
1351700000
nn
00
00
fl
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BTTPGET TO TOTAL FUNDS AVAILABLE AND EXPENnTTTTR
expenditursatorgl305fl0fS comparison otLiVl t 12 f rt
available and expendituresmay be summTzed as follows P available and budgeted expenditures to actual funds
FUNDS AVATLARTE
REVENUE
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Excess of Funds Available over Expenditure
BUDGETED
305R3fino
24423600
2460000
1400000
700000
300000
1100000
200000
305836 on
ACTUAL
28297921
23742773
2088277
1282624
461214
107050
605250
10733
28297921
tflfl
OVER
UNDER
2285679
680827
371723
117376
238786
192950
494750
189267
2285679
flSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Departmental Operations of the Department of Human Resources A Budget as
presented in uni report provided for expenditures totaling 658212331 00 A comparison of anticipated funds aval
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
173
lable
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Capital Outlay
State of Georgia General Obligation Debt
Sinking Fund
Facilities construction Grants
Grants for DeKalb County Mental
Retardation Project
Grants for Chatham county Mental
Retardation Project
GrantInAid to Counties
Contracts with Day Care Centers for the
Mentally Retarded
Grants for Alcoholism Community Treatment
Programs
Grants for Child Mental Health
Grants for Adult Mental Health
Grants to Group Homes for the Mentally
Retarded
Grants to Fulton County for 24hour
Emergency Social Services
Georgia Indigent Legal Services Contracts
Areawide and Community Grants
Nutrition Grants
Grants for Nephrology Centers
Local Services Benefits Payments Grants
Grants to Counties for Social Services
Crippled Children Benefits
Kidney Disease Benefits
Cancer Control Benefits
Maternal HealthFamily Planning Benefits
Work Incentive Benefits
Benefits for Child Care
Medicaid Benefits
Cuban Refugees Benefits
SSISupplement Benefits
AFDC Benefits
Benefits for Family Living Care
Benefits for child Care Attention Homes
Excess of Funds Available over Expenditures
BUDGETED
21564308600
42517531400
1739393100
ACTUAL
21512208600
41733513007
1431519263 inl
OVER
1 UNDER
52100000
784018393
307873837
65821233100 64677240870 1143992230
00 1255937958 1255937958
65821233100 65933178828 111945728
5820526200 5495967160 324559040
7005106500 6602018201 403088299
324145900 248638711 75507189
9286100 4959322 4326778
77217400 58224891 18992509
109770100 80942797 28827303
203929000 164405650 39523350
350462900 349916031 546869
97100000 97072224 27776
19000000 16393246 2606754
501300000 426868449 74431551
9730000 9730000 00
9280000 9280000 00
831174800 823649037 7525763
2197103800 2011700652 185403148
240809800 227879267 12930533
47129900 54117647 6987747
373393200 383085266 9692066
117235400 101977643 15257757
12390000 10928739 1461261
110578400 110578400 00
209700000 113026747 96673253
507290400 339058422 168231978
17500000 17500000 00
2302714600 2233319228 69395372
2167456000 2009918250 157537750
289012000 289009519 2481
30000000 25999265 4000735
42000000 41999549 451
239070500 182338595 56731905
215740000 166747427 48992573
622795800 588319608 34476192
26615488100 26613688327 1799773
10200000 6224489 3975511
361081400 361000000 81400
13648034900 13495724358 152310542
70000000 69726804 273196
6480000 4543123 63846477044 1 1936877
65821233100 S 1974756056
2086701784 2086701784
The above comparison indicates that Grants for Child Mental Health were overspent in the amount of 56987747 and
s for Adult Mental Health were overspent in the amount of 9692066 These overexpenditures are in violation of
Section 45 of the General Appropriations Act of 19741975 as approved April 2 1974174
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVATTARLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVATTARTF im EXPENDITURES
Resources SrasUpefeYin uLlTTl f Department of Human
FUNDS AVATTARTF
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR vfap
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
State of Georgia General Obligation Debt
Sinking Fund
Grants to CountyOwned Detention Centers
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
I22anlSn 120375693600 M 39303100
281910400 284675069 27 646 69
1968870400 1688269177 2Bolmt 1
14665777500 14348637796 317139704
00
106356798
106356798
146657775 OQ 14454994594 2107879
06
107 232 283 00
25 274 777 00
300 408 00
146 495 00
86 717 00
1 112 421 00
753 735 00
1 052 910 00
4 570 029 00
5 545 000 00
18300000
40000000
10677531262
2509328855
24051312
13778874
3949719
96385715
61551000
105829487
112653563
554500000
00
40000000
45697038
18148845
5989488
870626
4721981
14856385
13822500
538487
44349337
00
18300000
00
146652250 14199559787 4662177 n
2554348 07 S 7554 m
u Txsr
overexpenditureSTATE UNITS
175
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Bureau of Investigation as presented on page 14 of unit report provided
for expenditures totaling 917007000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Evidence Purchased
Excess of Funds Available over Expenditures
6 90860000 6 39697900 51162100
2 08894500 1 67594608 41299892
17252500 16575450 677050
9 17007000 8 23867958 93139042
5 17201600 4 91572156 25629444
1 46526100 1 11129148 35396952
17143000 16398372 744628
24620000 29850526 5230526
15379500 11884961 3494539
36129000 28560960 7568040
6369000 2568637 3800363
1 45838800 1 13647328 32191472
7800000 7251209 548791
q 17007000 8 12863297 11004661 s 104143703
11004661

The above comparison indicates that Motor Vehicle Equipment Purchases were overspent in the amount of 5230526
This overexpenditure is in violation of Section 45 of the General Appropriations Act of 19741975 as approved April 2 1974
JUDICIAL SYSTEM
SUPREME COURT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supreme Court as presented on page 10 of unit report provided for expenditures
totaling 97660100 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
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
97660100 97566655 93445
97660100 97562959 3696 97141
3696
176
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDTTITRES
totally TlTolrof rpafrLeofic1padsSalSLedana SetY W ided expenditures
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
1 042141 nn 104214000
OVER
UNDER
00
91319
91119
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTET FTJNDS AVAILABLE AND EYPFMBTTn
eole Page 14 of unit report provided for
available and expenditures may be summarizefas lowsf P available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
6810056 00
6810056 nn
ACTUAL
681005600
669506766
114988 34
OVER
UNDER
00
11498834
114988 34STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 12 of unit report pro
vided for expenditures totaling 80348000 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
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
132 671 48000 00000 00 13248000 95044500 355190 00 27944500 355190
803 48000 108647690 28299690
00 15097434 123745124 15097434
803 48000 43397124
S 803 48000 82424694 2076694
41320430 s 41320430
The above comparison indicates that Cost of Operations was overspent in the amount of 2076694
JUDICIAL SYSTEM
APPELLATE COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Appellate Court Report as presented on page 10 of unit report provided for expendi
tures totaling 6200000 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
Cost of Operations
Excess of Funds Available over Expenditures
6200000
ACTUAL
6200000
OVER
UNDER
00
6200000
6276914
76914
li
76914 S
76914
The above comparison indicates that Cost of Operations was overspent in the amount of 76914178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT REPORTING BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of court Reporting as presented on page 12 of unit report provided for
expenditures totaling 750000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
f UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
750000 750000
750000 750000 00

00
00
00
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 8 of unit report provided
for expenditures totaling 500000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
500000
500000
500000
496992 2
30OR
00
3008
30 OR
LABOR DEPARTMENT OF
A INSPECTION DIVISION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Inspection Division of the Department of Labor A Budget as presented on oaae 20
expenditures actaf funds difres totaling 44918400 A comparison of anticipated fnds avaSabe ad Looted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
BUDGETED
44918400
35885400
2523000
6000000
300000
150000
60000
44918400
43504900
34236739
1952907
5799143
128559
76794
00
42194142
1310758
OVER
UNDER
1413500
1648661
570093
200857
171441
73206
60000
2724256
1310758STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
179
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE MANPOWER SERVICES AND
UNEMPLOYMENT COMPENSATION RESERVE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Basic Employment Work Incentive Manpower Services and Unemployment compensation
Reserve Fund of the Department of Labor B Budget as presented on page 21 of unit report provided for expenditures
totaling 7895322000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
f1 UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
W I N Grants
Unemployment Compensation Reserve Fund
Excess of Funds Available over Expenditures
226352400
7668969600
JK
7895322000
00
7895322Q0Q
2775129600
4649301000
114892800
2000000
17328500
81836100
7934000
176900000
70000000
7895322000

210771800 15580600
6655492947 1013476653
152852 152852
6866417599 1028904401
229941433
29941433
7096359032 7989629
2152589438
3961475985
54659079
1500000
1910064
38208405
7184409
56305404
63732985
6337565769 1557756231
6 225401 62
6 878250 15
602337 21
5000 00
154184 36
436276 95
f 7495 91
1 205945 96
f 62670 15
758793263
758793263
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 12 of unit report provided for expenditures
totaling 208554400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Books for State Library
Excess of Funds Available over Expenditures
200016400
8538000
208554400
71790900
18098000
6000000
2700000
2000000
5075500
90000
2800000
7 085 544 00
200016400
8538000
170872071
16936491
5623619
2407890
1925975
4948520
59150
2760683
208554400
205534399
3020001
00
00
00
918829
1161509
376381
292110
74025
126980
30850
39317
3020001
3020001180 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MOTOR VEHICLE COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Motor Vehicle Commission as presented on page 12 of unit report provided
for expenditures totaling 4269800 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
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
42fi9R00
2789800 2
OVER
UNDER
1480000
1969800
950000
200000
350000
300000
500000
1315174
498322
14503
114740
329550
490500

654626
451678
185497
235260
29550
4269800
2762789
27011
9500
1507011
s 27011
vnrait above comparison indicates that Equipment Purchases were overspent in the amount of 29550 This over
expenditure is m violation of Section 45 of the General Appropriations Act of 19741975 as approved April 2 1I74T
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
as Presetedlnrreportroe f Offender Rehabilitation A Budget
and budgeted expenditures to actual funds SblHndnMe0
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Direct Benefits
Inmate Release Fund
BUDGETED
546545900
253776600
10528300
810850800
00
8108508 00
ACTUAL
521645900
223086478
908904

OVER
UNDER
24900000
30690122
9619396
745641282
130206114
875847396
65209518
130206114
64996596
Payments and Clothing
Excess of Funds Available over Expenditure
4 10118200 388068004 22050196
1 35558900 129545305 6013595
21693800 15828460 5865340
1422000 2066094 644094
5590100 6807772 1217672
16028400 11362653 4665747
16273500 13811604 2461896
53596100 34438978 19157122
1 11200000 97150808 14049192
2369800 890220 1479580
37000000 32145555 f 4854445
8108508 00
732115453
1 437319 J1
78735347
1437319 43
PubliStiondntlng oversnt TlLl Tre5Vl7 Tt f 64494
of the General Appropriations act of 19741975 as approved April 2 i974 verexpenditures are in violation of Section 45STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
181
OFFENDER REHABILITATION DEPARTMENT OF
B CORRECTIONAL INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Correctional Institutions of the Department of Offender Rehabilitation B Budget
as presented in unit report provided for expenditures totaling 2723731400 A comparison of anticipated funds avail
able and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
25 95657600 25 85307600 10350000
70366900 50068343 20298557
57706900 59770536 2063636
27 23731400 00 26 95146479 43024094 28584921 43024094
27 23731400 27 38170573 14439173
S 15 28002400 15 14679302 13323098
8 76145800 8 65800208 10345592
5626000 4532164 1093836
42466600 37954000 4512600
664300 515586 148714
49516200 42015893 7500307
34350800 31549228 2801572
43700 00 43700
1 02915600 84000000 99505280 84000000 3410320 00
27 2 3731400 26 80551661 57618912 43179739
57618912
182
STATE FUNDS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
C OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation C Budget as presented in unit report
provided for expenditures totaling 781953900 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
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Direct Benefits
Excess of Funds Available over Expenditures
BUDGETED
473275100
281463900
27214900
781953900
00
781953900
596825100
102971600
44628100
4375500
4688000
13465800
8598400
1349000
5052400
781953900

ACTUAL
467275100
162712559
4499508

OVER
UNDER
6000000
118751341
22715392
634487167 147466733
284581057
919068224
565196983
85347259
29471398
4247763
3379616
11103328
5239305
00
2783211
706768863
212299361 S
284581057
137114324
31628117
17624341
15156702
127737
1308384
2362472
3359095
1349000
2269189
75185037
212299361
OFFENDER REHABILITATION DEPARTMENT OF
D PARDONS AND PAROLES BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
as Pstntinrrepo Offender Rehabilitation Budget
and budgeted expenditures to actual funds TltZTll fUdS ilable
FUNDS AVATTARTR
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditure
BUDGETED
43614700
4732400
48347100
41069400
2524700
2755000
230000
1343000
425000
48347100

ACTUAL
42914700
4334165
47248865
40505653
2475464
1887548
205308
1293125
420218
46787316
4615 49
OVER
UNDER
700000
398235
1098235
563747
49236
867452
24692
49875
4782
1559784
461549STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
183
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 14 of unit report provided for expenditures totaling 251357000 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows

OVER
BUDGETED ACTUAL UNDER
379232 00 273232 00 10600000
2134338 00 1971600 37 16273763
2513570 00 2244832 37 26873763
00 203750 80 20375080
P 51 3 570 00 2448583 17 6498683
1521827 00 1448515 34 7331166
321847 00 280983 06 4086394
21145 00 15491 92 565308
49412 00 47001 60 241040
13080 00 11253 26 182674
185574 00 157850 74 2772326
400685 2513570 00 00 388878 2349974 31 23 1180669
16359577
98608 94 9860894
FUNDS AVAILABLE
REVENUES
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Excess of Funds Available over Expenditures
4J PUBLIC SAFETY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 20 of unit report provided for
expenditures totaling 2289405900 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER

Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Overtime Payments
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Excess of Funds Available over Expenditures
2229234900
40260800
19910200
2289405900
2192510500
49255583
19947130

2261713213
2289405900
2230234530
11
36724400
8994783
36930
27692687
1479788000 14 755829 97 42050 03
26682200 00 266822 00
343296000 3 357859 47 75100 53
18387900 194265 18 10386 18
153588500 1 515353 81 20531 19
83584700 764583 90 71263 10
52339000 403307 63 120082 37
5571600 43793 88 11922 12
115718000 1 163072 96 5892 96
10450000 104278 50 tl 221 bu
59171370
31478683
The above comparison indicates that Travel was overspent in the amount of 1038618 and Computer Charges were over
spend in the amount of 589296 These overexpenditures are in violation of Section 45 of the General Appropriations Act
of 19741975 as approved April 2 1974184
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
expendituresatotalInrS2b12e744ontheaPUbliC f1 Coiision as presented on page 12 of unit report provided for
avlSbndendlt fUdS ilable geted expenditure to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
BUDGETED
206894700
5879700
00
2127744 00
167075500
18893600
7016800
1900000
2023200
4780300
11085000
2127744 00
ACTUAL
187207500
5879756
396500
147214320
16679046
5356827
00
667484
1669273
9949274
OVER
UNDER
19687200
56
396500
193483756

11
181536234
11947537
19290644
19861180
2214554
1659973
1900000
1355716
3111027
1135726
31238176
11947537
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BT1DGET TO TOTAL FUNDS AVAILABLE AND CTpmTwP
turegtalrng fSSft TcomfonTALterfuLSabLndrdt0 H PJ
available and expenditures may be summarized as follows available and budgeted expenditures to actual funds
FUNDS AVATLARTE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Loans to CountiesProperty Reevaluation
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Excess of Funds Available over Expenditur
BUDGETED
2307416513
771360
3072600
2228716513
771360
3072600
1190391500
170155000
48743300
14550200
77105400
8399360
8410000
464747900
28817813
86000000
186000000
27940000
1174395945
165330846
43905582
14395730
72185190
7442547
6708877
402909621
00
86000000
186000000
24295450
OVER
1 UNDER
78700000
00
00
23 11 604 7 2232560473

11
78700000
15995555
4824154
4837718
154470
4920210
956813
1701123
61838279
28817813
00
00
3644550
23112604 73 2183569788 127690685
489906 BS
489906 PSSTATE UNITS
COMPARISON OF APPROVED BtTDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
185
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 22 of unit report provided for expendi
tures totaling 628554245 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
594920600
15689955
17443690
628054245
583570600
11990198
25975700

621536498
11350000
3699757
8532010
6517747
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
500000
628554245
3244550
624781048
2744550
3773197
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Authority Lease Rentals
Excess of Funds Available over Expenditures
353288979
110754466
22353800
1400000
34923700
10683300
13650000
81500000
628554245
49692971
96689362
16427798
1103666
27878254
9909355
20037036
81500000
603238442
21542606
3596008
14065104
5926002
296334
7045446
773945
6387036
00
25315803
21542606
The above comparison indicates that Per Diem and Fees were overspent in the amount of 63870 36 This over expenditure
is in violation of Section 45 of the General Appropriations Act of 19741975 as approved April 2 1974 Per Diem and Fees
were overspent due to numerous expenditure reclassifications made by the examiners In preparing the budget the Secretary
of State should budget according to State object class as set out in the Accounting Procedures and Instructions Manual thus
eliminating the need for reclassifications186
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented in unit report provided for expenditures
totaling 62323002267 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
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
BUDGETED
23449664100
14306082828
5408418003
ACTUAL
23436589025
23519351285
5459190635
OVER
UNDER
13075075
9213268457
50772632
43164164931 52415130945
9250966014
Transfer from Reserves
Transfer from Fund Balance
Additional Federal and Other Participation
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Harbor Maintenance Payments
11009566095
5364008549
2785262692
11009566095
5364008549
00
S 62373002267 68788705589
00
00
2785262692
6465703322
85 377 668 00 79 941 729 13 5 435 938 B7
46 997 68 3 27 27 920 403 06 19 077 80 1
3 415 541 00 1 325 112 54 2 090 428 46
4 875 423 00 4 001 877 24 87 3 545 76
b20 645 00 356 431 40 264 213 fin
1 124 894 72 704 675 88 1 020 21R R4
30 700 00 131 93 30 5 68 07
1 436 886 00 1 308 285 73 1R 600 71
445 845 900 68 274 366 013 32 171 479 887 3fi
27 377 802 00 25 887 311 01 1 490 490 qq
5 U96 879 00 2 991 183 05 2 105 69S 9S
430 000 00 430 000 00 00
Excess of Funds Available over Expenditures
S 62323007267
41923315429
20399686838STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
187
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 12 of unit report pro
vided for expenditures totaling 881491800 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows

ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Grants to Confederate Widows
Operating ExpensePayments to Central
State Hospital
Operating ExpensePayments to Medical
College of Georgia
Excess of Funds Available over Expenditures
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN P ROOSEVELT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Franklin D Roosevelt Warm Springs Memorial commission does not file a budget with the Office of Planning and
Budget
6 71778700 661109800 10668900
2 05798300 190355973 15442327
3914800 373600 3541200
8 81491800 851839 37 3 29652427
l 89853000 185489047 4363953
18825900 14019771 4806129
6260700 5707282 553418
2065900 1884697 181203
3493100 3456137 36963
795000 555651 239349
35000 28491 6509
l 15000000 113750000 1250000
2511800 1917800 594000
3 77117500 359232150 17885350
1 65533900 163951100 1582800
4 8 81491800 849992126 1847247 31499674
1847247
188
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
WORKMENS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAT FTINDS AVATTARLE AND EyPFNriTTTTRFg
actual funds available and expenditures may be sriS as Allots aVallable and bud9et expenditures toP
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Excess of Funds Available over Expenditures
BUDGETED
154306200
1454515
39169
156152408
00
1561524 OR
125140715
23671693
2650000
1500000
2250000
500000
440000
1561 524 OR
ACTUAL
154006200
1454515
407633
124631640
23742061
2210335
1449149
2228931
382544
353047

55868348
1660123
157528471

154997707
OVER
UNDER
300000
00
15940
284060
1660123
1376063
509075
70368
1 439665
50851
21069
117456
8695 3
1154701
2 ssssststs assBssrsTSrjsjari 5S189

SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTS
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 1975
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1975
FINANCIAL CONDITION
The Consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 202203 shows
there was a surplus in Budget Funds of 47859672 at June 30 1975 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 47859672 the surplus of Revenue Sharing Funds
was 6056131 This surplus upon the return of funds to the Board of 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 68022639 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 1975 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 82 318116332 at June 30 1975 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 1975 for Resident Instruction Fund Other Organized Activities Student Aid Fund Unexpended Plant Fund and
Auxiliary Enterprises is as follows
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balances
For Reserves
For Fund Balances
Total Funds Available
EXPENDITURES
TOTAL
21543083600
7532711659
10778766679
39854561938
463010101
176917088
40494489127
BUDGET
FUNDS
21543083600
7531550770
8232601547
37307235917
104117764
00
37411353681
AUXILIARY
ENTERPRISES
1160889
2546165132
2547326021
358892337
176917088
3083135446
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
28219162846
9816200463
799515805
923556267
39758435381
736053746
26722336101
8879100497
799515805
923556267
37324508670
86845011
1496826745
937099966
00
J30
2433926711
649208735
40494489127
37411353681
3083135446194
GENERAL COMMENTS

COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of 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 60 and 61 of the Board of Regents of the University System of Georgia audit
report showed that the total approved budget for units of the University System was 38307033500
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
ACTUAL
OVER
UNDER
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund
Balances
EXPENDITURES
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available
over Expenditures
The above budget comparison is for the Resider
21617539800
16666535800
38284075600
22957900
21543083600 74456200
15764152317 902383483
37307235917 976839683
104117764
81159864
38307033500 37411353681 895679819
27075700200
9260599400
796261400
1174472500
26722336101 353364099
8879100497 381498903
799515805 3254405
923556267 250916233
38307033500 37324508670 982524830
86845011
86845011
snt 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
This comparison indicates that Student Aid was overspent in the amount of 53254405 This overexpenditure is in viola
tion of Section 45 of the General Appropriations Act of 19741975 as approved April 2 1974
GENERAL
A comparison of approved budget to total funds available and expenditures by units of the University System of Ge
is presented on pages 258310 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are
Auditors office and are open to public inspection
AUDIT FINDINGS
orgia
on file in the State
Unusual comments made in the individual audit reports by
follows
units of the University System of Georgia are quotedGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
RESIDENT INSTRUCTION FUND
In the year under review audit tests were made on travel expenditures During the course of this examination it was
noted that Dr Dorothy T White Dean of School of Nursing and also President of the Board of Examiners of Nurses of Georgia
under the Office of the Secretary of State had submitted travel vouchers to the Medical College of Georgia and to the
Secretary of State for travel on the same dates totaling 114929 These vouchers were paid by both the Medical College
and the Secretary of State
These findings were presented to Dr White at which time she gave the Medical College of Georgia a check in the
amount of 114929 for refund of above expenditures
A list of the duplicate payments are as follows
DATE
October 20 1974
November 4 1974
November 5 1974
November 6 1974
November 7 1974
December 16 1974
December 17 1974
January 21 197 5
January 22 197 5
February 3 1975
February 4 1975
February 19 1975
February 20 1975
February 21 1975
April 27 1975
April 28 1975
April 30 1975
May 27 197 5
Grand Total
Details concerning this matter are on file in the State Auditors office
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of items in specified
departments The audit tests were conducted on five departments Ophthalmology Central Supply Computer Services Nursing
and Accounting The equipment for these departments was sampled by the use of the inventory listing provided by the Medical
College of Georgia The results found by the audit tests for the year ended June 30 1975 are as follows
1 The equipment lists provided were inadequate due to the fact the lists were outdated
2 The equipment was not in the locations indicated on the lists because of transfers
not being recorded on inventory records
3 Equipment was not properly marked A uniform system for identifying equipment will
have to be implemented to insure proper identification of equipment
Based on the findings in the audit on inventory controls it is evident that the control and reporting of changes in
inventory records are not being maintained
GENERAL
There is a need to evaluate the procedures used to make adjusting journal entires In many cases journal entries are
made without sufficient documentation
PAID BY PAID BY
MEDTCAT COLLEGE OF GEORGIA SECRETARY OF STATE
MEALS LODGING TAXI AIR FARE MEALS LODGING TAXI AIR FARE
780 2392 1520 6273 7 00 2392 1525 6273
990 2392 990 2392
17 00 800 1560 840
840 3640 1400 21510 850 3640 1400 6473
1500 1350 1365 1350
1108 13000 1400 6373 1108 3300 1350 6373
2122 750 1600 3236 2122 7 00 1600 6473
1100 3536 1350 6473 1050 3536 1450 3237
19 85 3640 1000 2075 3640 900
3 95 1100 3326 375 975 11250
1000 3952 1350 6498 1050 3952 1350 6498
2005 3952 1400 2025 3952 1400
585 2980 18000 7473 61162 585 15855 3380 18220 7473
16110 36504 26804 54050
1 31776 1 14929
196
GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
PRIOR YEARS PAYROLL DISCREPANCIES
In the year under review it was found that checks totaling 210246 had been issued in the prior year to various
employees whose employment with the University of Georgia had terminated prior to the period for which payment was made
These checks had been negotiated by person or persons other than the individual for whom intended The former employee
who was responsible for submitting time cards and initiating request for checks to be issued to these various employees
has subsequently made restitution in the amount of 210246 to the University of Georgia
RESTRICTED FUNDS
in the audit reports for the years ended June 30 1973 and June 30 1974 it was suggested that records be maintained
to reflect uncollected resources available for each grant at any time and that reimbursements for expenditures be secured
from each grantor promptly In the year under review no changes were made in the record keeping as suggested Any
expenditures made with reimbursement not forthcoming from grantors will have to be funded from the regular operations of
the University
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 are as follows
1 Number of Items Charged on Test Inventory Control Listing 393
2 Number of Items Physically Located at Audit Site 452
3 Number of Items Not Physically Located During Audit 12
71
4 Number of Items Physically Located in Test Area and Not
Charged on Test Inventory Control Listing
5 Number of Items Physically Located in Test Area and Not
Charged on Any Inventory Control Listing But Still
Had University Decals Affixed 1n
6 Number of Items Located with Inventory Sticker Missing 28
Based on the results found in the audit on inventory controls it is evident that the control and sporting of inven
tory 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
SENIOR COLLEGES
ALBANY STATE COLLEGE
UNEXPENDED PLANT FUND
STATE FUNDS
During the course of this examination it was noted that 946444 was reserved for student loans by the College The
ney l0anSd StUdSntS reCeiVSd frm le f rplus 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 80 00 for
miscellaneous deductions 75002 for the carry all fund 51745 for student insurance and 3701645 for student
actrvrties it is a violation of the trust relation to expend monies held for third parties for purposes other than those
designated by the party for whom the funds are held Indrvrduals 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
197
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
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 1975 are as follows
1 Number of Items Charged on Inventory Test Listing 98
2 Number of Items Physically Located on Audit 73
3 Number of Items Not Physically Located During Year
25
4 Number of Items Located in Test Area and Not
Charged on Test Inventory Control Listing
5 Number of Items Located in Areas Other Than
where Test Records Indicated
10
10
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 College
FORT VALLEY STATE COLLEGE
RESIDENT INSTRUCTION FUND
CENTRAL STORES INVENTORY
While examining the central stores inventory the examiners encountered difficulty in reconciling the value of inven
tory per books as compared to the amount of inventory taken in a physical count June 30 1975 The central stores manager
stated that due to a lack of communication he had omitted numerous items in the listings of inventory taken at the
June 30 1975 physical count The examiners recommended that a complete new physical inventory be taken to include all
items on hand and instructed the Comptroller to adjust the records accordingly
RESTRICTED FUNDS
ACCOUNTS PAYABLE
Due to misinterpretation of the grant award agreement Fort Valley State College overexpended the Economic Opportunity
Grant appropriation in the fiscal year ended June 30 1974 The Department of Health Education and Welfare has accepted
a proposal by the College for repayment of this overexpenditure during a three year period ending June 15 1978
GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
The examiners noted in the course of the audit that some student fees were deferred There is no provision in policies
of the Board of Regents for the deferment of student fees and this practice should be discontinued immediately
GENERAL
The cash balance at June 30 1975 included 339973 in checks given by individuals which had been returned by the
bank unpaid Action should be taken immediately to effect the collection of these returned checks
GEORGIA SOUTHERN COLLEGE
LOAN FUNDS
At June 30 1975 the listing of the loans outstanding subsidiary accounts of Georgia Southern College was out of
balance by 3634 with the control account This balance was the same as appeared in the audit report for the year ended
June 30 1974198
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE continued
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 1974
NORTH GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the year under review expenditures in the Resident Instruction Fund included 665 for an award of a Nu Gamma
Honorary Key and 4400 for meals for prospective students and other guests Provisions of the Constitution of the State
of Georgia prohibit the granting of gratuities and these expenditures should be refunded to the Colleges Resident
Instruction Fund
PRIVATE TRUST AND AGENCY FUNDS
Sales tax collections recorded on the books of the College were 817311 which together with the unpaid balance of
45460 at July 1 1974 made a total of 862771 to be accounted for Remittances to the State Department of Revenue
through July 1975 were 831344 leaving a difference of 31427 between recorded collections and remittances covering
these collections
During the year under review penalties of 3787 were paid for delinquent filing Vendor compensation was received
in the amount of 14271 which was 10170 less than the 24441 which should have been earned on the taxes collected
SAVANNAH STATE COLLEGE
STUDENT ACCOUNTS RECEIVABLE
Audit findings concerning student accounts receivable for the fiscal year ended June 30 1974 are quoted in part
as follows
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 policies of the Board of
Regents for the deferment of student fees
Following the audit for fiscal year ended June 30 1974 policies and procedures concerning payment of fees were
implemented to become effective in January 1975 These procedures are quoted in part as follows
Payment of Fees
1 All students registering shall pay all fees and charges Cash basis only
2 Exception If a student has a prior quarters balance he or she must pay at least the
current quarter Winter Quarter The prior balance must be cleared before Spring
Quarter registration Spring Quarter fees must be paid in cash No deferments will
permitted
be
3 Deferments shall be granted only when a student has student aid sufficient in amount to
cover all fees and has on hand appropriate documentation Examples are college work
study scholarships vocational rehabilitation etc
4 No student will be awarded a diploma or allowed to participate in graduation exercises
while there exists an outstanding financial obligation to Savannah State College This
excludes student loan accounts that have properly executed loan agreements NDSL and
other trust fund loans
An audit sample test of the accounts receivable of student fees revealed that these policies were not being followed
completely therefore they have not become standard operating procedures Deferments were still being granted to students
who have old unpaid balances and to students with no student aid awarded to themGENERAL COMMENTS
199
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
STUDENT ACCOUNTS RECEIVABLE continued
Included in student fees receivable of the Resident Instruction Fund is 2045845 due from athletics This
2045845 represents old unpaid reimbursement for Athletic GrantinAids 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 4843742 at
June 30 1975 as compared with a deficit of 3487170 at June 30 1974 and a deficit of 1826954 at June 30 1973
LOAN FUNDS
The student notes receivable ledger of the National Direct Student Loan Fund was not in balance with a list furnished
by The Wachovia Bank the collection agent for these loans Immediate attention should be given to balancing and correct
ing this account
WEST GEORGIA COLLEGE
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 a problem in getting information recorded on the inventory controls and the movement of
equipment from one location to another Steps have been taken to implement procedures to maintain an accurate inventory
control as required by established policies of the College
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
RESIDENT INSTRUCTION FUND
The examiners noted in the course of the audit that some student fees were deferred There is no provision in the
policies of the Board of Regents for the deferment of student fees and this practice should be discontinued immediately
ALBANY JUNIOR COLLEGE
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 58251 and the Auxiliary
Enterprises had a cash shortage of 15970 making a total shortage of 74221 Immediate attention should be given to
initiating an adequate internal control system concerning cash
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
DEFERRED FEES
The examiners noted during the course of the audit that some student fees were being deferred There is no provision
in the policies of the Board of Regents for the deferment of student fees This practice should be discontinued immediately
or the person or persons responsible for authorizing such deferments could be held personally liable for the uncollected
amounts An analysis of student fee receivables by quarters is as follows
Spring Quarter 1972
Fall Quarter 1972
Winter Quarter 1973
Spring Quarter 1973
Summer Quarter 1973
Fall Quarter 1973
Winter Quarter 1974
Spring Quarter 1974
Summer Quarter 1974
Fall Quarter 1974
Winter Quarter 1975
Spring Quarter 197 5
37300
13700
39937
11300
30942
35915
44500
31500
51000
188092
170849
181108
836143GENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE continued
RESIDENT INSTRUCTION FUND continued
RETURNED CHECKS
Included in accounts receivable at June 30 1975 were 390590 in checks given by individuals which had been return
by the bank unpaid Action should be taken immediately to effect the collection of these returned checks It is recom
mended that the College develop in writing clearly defined returned check policies and procedures
GENERAL
During the year ended June 30 1975 it was noted that an employee who writes checks also has control of the mechani
cal check signer distribution of checks and preparation of bank reconciliations It is recommended that the functions of
check writing check signing check distribution and reconciliation of bank statements not be assigned solely to the same
individual
The supervision of the accounts payable function and the procurement function is assigned to the Procurement Offreer
These two functions by nature are incompatible for internal control purposes because the same individual has responsi
bility for the purchasing process and the request for checks to be issued to vendors The accounts payable function and
the procurement function should be separated
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
OTHER ORGANIZED ACTIVITIES
in the year under review there was a theft of petty cash in the amount of 150492 The theft occurred after work
ing hours by entry to a locked vault and locked cash box All information was reported to the Board of Regents and the
Chatham County Police Department The Chatham County Police Department is still conducting an investigation of the theft
GENERAL
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 Universrty 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 expenses of 2 327 42
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 rprt fnr tv
P aucllt rePrt fr the year ended June 30 1972 of the Ocean Science I
Center also showed the following exception
Savannah rSSSoeeJS62SLfSoS1SfPSS I t nitries
of the Ocean Science Center to Savannah Transit Aurnoritv i nth chck a on the Budget Fund
Reimbursement for transportation expense incurred bv use of ner T f f3800 for this purpose
will be at the rate per mile as provided by law forthe a T Y ned rented r leased vehicles
official duties The present rate per l5 abided bygislatlve AcTrO PSrfe f
NO action concerning these expenditures was taken during the period under review Reimbursement for any amount over the
prescribed 10 per mile should be refunded to Skidaway Institute of OceanographyCONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA202
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1975
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
Total Assets
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
Total Liabilities Reserves
Fund Balances and Surplus
TOTAL
RESIDENT
INSTRUCTION
FUND
OTHER
ORGANIZED
ACTIVITIES
1791812012 965480442 14766692
2067113069 1007126733 272164225
856400912 282308631 101501535
5853704597 00 00
82318116332 go 00
RESTRICTED
FUNDS
14703338
370789500
00
79488156
00
92887146922 2254915806 35889906R 464980994
1952333182 1058452369 228858078 00
2304750200 1162107991 123615523 00
88582203868 00 00 464980994
41803541
6056131
34355446
00
6425467
00
00
00
92887146922 2254915806 358899068 464980994CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1975
203
FUNDS
AUXILIARY ENTERPRISES STUDENT AID FUND LOAN FUNDS
79588375 00 614337 88
133198667 00 00
472590746 00 00
468590000 00 26 440846 32
00 00 00
ENDOWMENT
FUNDS
97856118
00
00
1760365274
00
PLANT FUNDS
UNEXPENDED
108104859
283833944
00
213244228
00
EXPENDED
00
00
00
00
82318116332
PRIVATE
TRUST AND
AGENCY FUNDS
479411784
00
00
687932307
00
11539677
00 S 2705518420 S 1858221392 S 605183031 SS2318116332 S 1167344091
92132324
993812825
68022639
00 00 00 572890411 00 00
00 00 00 25213861 00 00
2705518420 1858221392 00 82318116332 1167344091
00
00
00
00
00
00
00
00
00
1022628
6056131
00
00
00
00
11539677
00 S 2705518420 S 1858221392 S 605183031 S82318116332 1167344091
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA206
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 1975
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Allotments from Board of Regents of the
University System of Georgia
OTHER REVENUES RETAINED
Gifts and Grants
Federal Agencies
State Agencies
Counties and Cities
Private
Restricted For Student Aid
Tuition and Fees
Endowment Income
Rents
Sales and Services
Contract Overhead
Interest Income
Other Sources
Transfers Between Funds
For Replacement Projects
Total Other Revenues
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balances
For Reserves
For Fund Balance
REgIDENT
INSTRUCTION
FUND
21543083600 1B231166200
4296198138
943733227
305316828
1187947661
799515805
7532711659
5536806459
23150400
1254502613
2900644254
621015852
114249844
328397257
00
2926506086
674701656
75835595
829523285
4506566622
5118683300
16229324
11899052
455069689
461371980

154701298
2534302
18311478338 10721986963
39854561938 28953153163
463010101
176917088
639927189
19621800
19621800
Total Funds Available
40494489127 28972774963CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 5
207

CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
3216335100
95582300
13 616 981 65
2 672 281 178 598 75 53
1 117 302 65 11 608 89
S 17 688 061 58 11 608 89
1 151 1 560 664 15 14 3 029 671 44
27 051 65 12 390 341 98
13 966 906 98 10 098 121 12
1 596 438 72 571 776 12
185 946 72 1 456 489 88
3461762994
6678098094
208474922
2547326021
2547326021
7993887
1813696
201321380
245533222
799515805
799515805
799515805
799515805
456662185
6754662
864198
39071755
57072232
9452299
211009224
780886555
876468855
6406084
6406084
358892337
176917088
535809425
78089880
78089880
6684504178 3083135446
799515805 954558735CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 5
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Liability 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
Tuition and Scholarships
College Work Study Program
Equipment Purchases
Other Operating Expenses
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Computer Charges
Total Operating Expenses
STUDENT AID
Scholarships Fellowships Prizes Awards and Other
CAPITAL OUTLAY
Personal Services
Salaries
Employers Contribution for
FICA
RESIDENT
INSTRUCTION
FUND
26271823723 20428924299
1166918777 9 26419957
519099084 3 84904454
256958838 1 75821238
4362424 3019293
28219162846 219 19089241
515204247 3 62083786
89318009 66812905
41714083 31153501
2422766686 13 59126539
638851345 4 82162857
462852271 3 36293404
1277510146 9 13162635
202486634 1 56498146
867944639 5 09767020
54342399 37447082
2710318 2708194
363482654 3 56598479
1768807240 15 35479996
228060524 1 43855317
7431012 7253141
324925336 2 26226659
482154889 4 33965754
65638031 70 54842672
9816200463 S 15438087
799515805
3177057
29308
Other Costs
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Publications Publicity and Printing
Rents
Insurance and Bonding
Equipment Purchases
Other Expenditures
Extraordinary Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
Total Expenditures
Excess of Funds Available over Expenditures
3206365
4530
366164
6782489
42543499
114994621
196248
2135384
569804
87837712
1654270
30983333
627810121
4471727
923556267
39758435381 28934527328
736053746 38247635
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of Changes in Fund Balances
Auxiliary Enterprises
40494489127 28972774963
86845011
649208735
38247635
736053746 S
38247635CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
209
YEAR ENDED JUNE 30 197 5
CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
4473156057
186427760
106092689
36421727
1148627
4803246860
1369743367
54071060
28101941
44715873
194504
1496826745
149241265
16939193
10560582
872194203
79367853
76923652
130199269
36226848
56628869
8354910
3483011
232902675
50952873
96651256
32305479
10730472
1863662410
3879196
5565911
191445944
77320635
49635215
234148242
9761640
301548750
8540407
2124
3401164
424569
33252334
177871
2047421
15883656
64887
937099966
799515805
3177057
29308
3206365
6666909270
17594908
2433926711
649208735
799515805
00
4530
366164
6782489
42543499
14994621
196248
2135384
569804
87837712
1654270
30983333
27810121
4471727
923556267
923556267
31002468
6684504178
3083135446
799515805
954558735
17 594908
649208735
00
31002468
17594908 649208735
00
31002468
211
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS212
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1975
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
CASH ON HAND
AND IN BANKS
62000725
232906212
32100521
100294585

299 800 20
219 558 07
317 333 46
218 440 00
149 918 14
403 172 82
478 227 43
146 166 66
148 012 16
316 886 07
325 590 25
496 673 08
117 234 01
217 043 47
122 072 80
73 090 41
101 036 73
120 327 62
256 149 95
7 351 98
161 412 93
47 010 58
95 079 12
137 135 39
204 956 92
101 395 38
115 412 32 00
ACCOUNTS
RECEIVABLE
136305676
109101090
65540724
431665544
60
176
18
527
27
331
106
167
10
119
124
108
63699
10128
02000
52230
43835
51303
25526
62100
60498
12206
93617
49850
45
14
27
33
119
52
54
3
88
120
4
148
126
24
2
3 0604
63348
55035
82383
96900
76150
00000
24780
46023
50406
676 50
31290
24693
26733
18212
92500
INVENTORIES
35876497
27081650
5542000
107203709
INVESTMENTS
52
34
33
59
114
49
97
49
29
47
90
101
50005
99306
21948
77376
27144
42721
61362
99927
04330
21492
32337
51221
6845021
1434110
935818
932292
1698965
3078468
865516
454378
1528847
496580
734615
1866141
1523236
5964437
2257182
00
00
00
00
00
234182898
369088952
103183245
639163838
00 412 937 24
00 430 652 41
00 368 572 94
00 805 736 06
00 291 627 93
00 784 113 06
00 682 096 31
00 363 786 93
00 187 660 44
00 483 223 05
00 540 849 79
00 706 683 79
00 230 990 26
00 246 018 0 5
00 158 981 33
00 83 237 16
00 151 995 38
00 270 873 B0
00 316 805 11
00 51 439 60
00 180 161 63
00 140 480 44
00 223 101 77
00 160 109 70
00 368 436 21
00 287 307 08
00 162 166 26
00 2 925 00
00
00
00
96548044 1007126733 282308631
00 2254915806BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 197 5
213
LIABILITIES RESERVES AND SURPLUS

CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
111980037 120570893 1631968 234182898
161771443 204402180 2915329 369088952
77404771 25850260 71786 103183245
346139338 288418037 4606463 639163838
22728299 17493362 1072063 41293724
17015651 25556332 493258 43065241
8958418 28057835 158959 36857294
28901019 51328069 344518 80573606
22405776 14734400 7977383 29162793
39774402 29349060 9287844 78411306
17876939 48873293 1459399 68209631
10290011 25694005 394677 36378693
5926519 11766961 1072564 18766044
22978091 24561692 782522 48322305
12700040 41064725 320214 54084979
20571897 48304286 1792196 70668379
7164169 15927681 7176 23099026
11556456 12595258 450091 24601805
6211079 7580850 2106204 15898133
4785856 3210562 327298 8323716
6332252 7899200 968086 15199538
6112489 20899228 75663 27087380
16658787 10653650 4368074 31680511
3325848 1765158 52954 5143960
7699728 9594907 721528 18016163
4380789 9423400 243855 14048044
14115801 6185900 2008476 22310177
4902009 10922400 186561 16010970
17823636 14790500 4229485 36843621
12156345 16208225 366138 28730708
7804474 8425682 13530 16216626
00 00 292500 292500
00
00
00
1058452369 S 1162107991
34355446 S 2254915806214
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1975
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
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
ASSETS
ACCOUNTS
RECEIVABLE
INVENTORIES
21766971 126235 10107369 56488127 8064242 7377625 44126 00 00 52
449 00 00
7703078 89238449 970888 83
12705996 13992359 731063 96836960 10058822 4100000 00 00 00
4166474
INVESTMENTS
00
00
00
00
00
00
00
34721156
7938007
21897646
00 449
00 178624254
84130964
24051181
3368937
4166474
X
14766692 272164275 101501535
00
358899068BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 197 5
215
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
RESERVES
SURPLUS
19759107
958140
6995568
00
89909137
80356376
23236157
3477119
14897600
4596750
15225102
00
88560024

64449
2383117
323024
449
155093
303424 3471164
32623 782401
00 108182
34721156
7938007
21897646
449
178624254
84130964
24051181
3368937
4166474
00
4166474

228858078 123615523
6425467 358899068

BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1975
217
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVESTMENTS
TOTAL
FUND
BALANCES

GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
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

7507125
32462068
25192
7921872
275 850 26
32 741 10
527 70
11 036 15
116 143 00
16 838 25
11 149 95
23 421 39
10 309 18
17 488 3 0
41 223 29
14 694 04
121 843 44
28 579 54
4 369 19
19 273 61
93 099 89
2 331 51
223 803 97
712 04
5 098 52
2 078 68
14 818 2 2
11 718 47
1 101 37
52 211 39
16 782 66 00
57225
101637949
17708711
74796444
725510
44206240
1159902
1125724
2468991
35249952
7020845
18391
36353
5678187
2562759
17035
85062
95
17
17
81
00
33 598 52 00
39 606 37
133 798 63
16 564 61
223 803 97
4 000 00
38 801 89
2 823 05 00 45
250 97
1 070 39
1 492 28 00
5710332
00
00
26000000
00
00
00
177 078 57
39 525 00 00 00
20 000 00
50 000 00 00 00 00
9 853 28
20 000 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00
218 424 71
00
94130824
50170779
100821636
8647382
166
44
187
53
468
87
104
43
46
43
58
106
141
5
4
20
40
18
4
33
14
11
1
53
18
218
21214
34012
80811
17876
64252
04670
03396
94214
47269
11589
39364
39794
84344
01898
36919
33276
69874
89612
00
71204
70337
74437
81822
71892
352
281
27
34
78
94
42471
11432920
94130824
50170779
100821636
8647382
166
44
187
53
468
87
104
43
46
43
58
106
21214
34012
80811
17876
64252
0467 0
03396
94214
47269
11589
39364
39794
141 843 44
5 018 98
4 369 19
20 332 76
40 698 74
18 896 12 00
4 712 04
33 703 37
744 37
14 818 22
11 718 92
1 352 34
53 281 78
18 274 94
218 424 71
11432920
14703338 S 370789500 S 79488156 S 464980994 464980994218
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 197 5
CASH ON HAND
AND IN BANKS
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

36352688
47666479
2971317
79039878
24084022
6951424
2160155
6130315
59794581
9764307
23722620
2506564
250088
3899673
16448910
25628483
4608670
2162971
00
894469
4047427
395456
4110896
55301
519027
811101
2324228
744846
6382117
20556564
23444952
00

ACCOUNTS
RECEIVABLE
4711173
7211941
00
75991767
8840895
134902
1422605
1539832
2851584
776882
4347858
109100
391581
6971721
00
1409359
1852109
1044666
00
26106
172068
35451
703787
38355
389837
94243
100694
106164
747916
9867715
1308356
00
ASSETS
INVENTORIES
50760669
29747008
20385172
94112032
69
118
105
166
53
108
270
126
103
78
121
175
76918
30655
08129
79192
71839
09489
65317
02529
42180
51780
62602
78061
117
58
8
33
67
45
9
24
31
24
35
35
713
71
69246
00
72591
42108
00
71802
10526
29025
60974
30646
69146
62577
17982
97997
68758
91362
81680
00
00
INVESTMENTS
60000000
00
16000000
309090000
00
00
00
14000000
00
00
00
3500000
00
00
50000000
00
5000000
1500000
00
00
00
00
00
00
00
2000000
00
7500000
00
00
00
00
00
151824530
8462 5428
39356489
558233677

8266209
18916981
14090889
38349339
51571158
1822064
7690555
18718193
10983849
10923828
78611512
44615903
23233370
10549745
00
3439
7530021
6369020
9375657
913700
2339956
6067921
194448
11949007
10698791
60702513
14954916
00
69246
79588375 l3319R6fi7 472590746
4685900nn
iifcfili 88BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1975
CURRENT
LIABILITIES
LIABILITIES RESERVES AND FUND BALANCES
1
1
1
1
1
1
1
4784636
6907523
4052394
22431954
7 437 63
1 428 85
10 989 06
5 523 04
6 840 64
8 951 22
7 991 36
2 682 50
1 121 70
421 056 72
6 161 69
5 542 06
2 040 29
10 12 5 78 00
1 951 16 00
13 086 60
10 601 24 00
4 979 41 00
1 698 27
280 32
1 029 32
612 67
7 426 64 00
147039894
51392821
35304095
343100318
11067777
17893327
12991983
31288759
1886100
4396862
44187092
18449943
15185930
4757853
59358423
44061697
FUND
BALANCES
00
26325084
00
192701405

20077749
880769
00
6508276
54141322
3469920
37295673
00
4314251
35939697
18636920
00
230 293 41 00
95 371 67 00 uo 00
a 718 02 10 634 79
74 704 57 595 64
67 290 25 16 686 65
R3 155 33 00
9 306 46 169 46
24 691 46 6 271 31
56 544 40 4 134 81
26 804 82 26 558 61
114 7 04 65 4 505 10
75 908 43 30 050 16
550 462 82 55 949 64
95 942 65 00 252 918 4b 00
151824530
84625428
39356489
558233677

8266209
18916981
14090889
38349339
51571158
1822064
7690555
18718193
10983849
10923828
78611512
44615903
23233370
10549745
00
3439
7530021
6369020
9375657
913700
2339956
6067921
194448
11949007
10698791
60702513
14954916
00
00
60057
9189
69246
92132324 S 993812825
68022639 S 1153967788220
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1975
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
Skidaway Institute of Oceanography
CASH ON HAND FUND
AND IN BANKS INVESTMENTS TOTAL BALANCES
28750257 342497216 371247473 5 371247473
1430927 82483489 83914416 83914416
873199 225149542 226022741 226022741
22666915 820491615 797824700 797824700
2257763 52394931 54652694 54652694
3449611 26364363 29813974 29813974
820366 27259620 28079986 28079986
3096576 23592240 26688816 26688816
1248213 118128939 119377152 119377152
5149248 78696765 83846013 83846013
4661914 204357962 209019876 209019876
8331886 32186306 40518192 40518192
1531033 80882001 82413034 82413034
22151 116420034 116442185 116442185
2463059 65780354 68243413 68243413
2082331 128846045 130928376 130928376
789417 27111166 27900583 27900583
1720741 31507968 33228709 33228709
00 00 00 00
630 49600 50230 50230
3060824 6609080 9669904 9669904
2344706 9585962 11930668 11930668
2427361 2949748 5377109 5377109
00 00 00 00
749859 2131388 2881247 2881247
17495 294005 311500 311500
1760298 9554505 11314803 11314803
176443 8835955 9012398 9012398
1540256 8807575 10347831 10347831
2725152 42105558 44830710 44830710
618987 69010700 69629687 69629687
00 00 00 00
00
00
00
61433788 264408463 27 055 1 84 0BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
221
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
JUNE 30 1975
ASSETS
CASH ON HAND FUND
AND IN BANKS INVESTMENTS TOTAL BALANCES
S 57333335 S 8 21535634 878868969 878868969
00 2009981 2009981 2009981
40657 1 84440301 184480958 184480958
30207521 5 15573560 545781081 545781081
00 00 00 00
00 1011600 1011600 1011600
62946 7661100 7724046 7724046
774529 21333051 22107580 22107580
00 8139246 8139246 8139246
7456280 91971888 99428168 99428168
00 00 00 00
00 00 00 00
1727928 49382073 51110001 51110001
00 1000000 1000000 1000000
523677 40743492 41267169 41267169
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
92859 2626890 2719749 2719749
541729 7041729 6500000 6500000
00 00 00 00
00 611802 611802 611802
00 00 00 00
00 00 00 00
00 00 00 00
171400 5182927 5354327 5354327
6715 100000 106715 106715
00 00 00 00
00 00 00 00
00 00 00 00
00
00
00
97856118 S 1760365274 S 1858221392 S Ifl58221392222
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1975
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
33393553
848144
28832833
46887628
6672222
20000
2787265
367816
668750
3714
15450103
1105064
957026
2148576
5899550
68800

ACCOUNTS
RECEIVABLE
18891226
00
40000000
104900773
00
00
00
13300000
00
00
15865887
7100000
00
00
00
00
Skidaway Institute of Oceanography
382900 00
344119 00
2345921 59 00000
418130 00
938933 00
1625001 00
84836 00
2246921 25 00000
3652487 45 76058
71837 40 00000
167053 21 00000
1411275 00
653656 00
1021049 00
686100 00
377816 00
10862255 647 00000
INVESTMENTS
00
00
12000000
00
946444
00
00
136381
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
7500000
8000000
00
00
4900000
11103874
00
00
168657529
00
52284779
848144
80832833
151788401
7618666
20000
2787265
13804197
668750
3714
415784
5994936
957026
2148576
5899550
68800
3 829 00
3 441 19
82 459 21
4 181 30
9 389 33
16 250 01
848 36
122 469 21
89 235 71
40 718 37
19 329 47
34 887 25
117 575 30
10 210 49
6 861 00
1690 353 45
538 377 45
108104859 283833944 213244228 605183031BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1975
223
LIABILITIES RESERVES AND SURPLUS
SURPLUS
CURRENT
LIABILITIES
RESERVES
STATE
FUNDS
521 606 65
6 612 30
789 972 81
1508 922 36
63 438 37 00
24 254 96
135 681 58
6 550 00 00
2 789 97
59 854 36
6 951 21
17 330 50
58 843 42
688 00
3 807 48 00
82 459 21
391 99 00
15 000 00 00
79 741 11
2 282 00 00
17 133 07
2 800 00
116 211 09
10 206 09
6 861 00
1690 353 45
498 161 13
00
00
00
00
946444
00
288579
2120
00
00
00
00
00
00
00
00
00
00
00
00
00
125001
00
4272810
8276713
4071837
00
3208725
00
00
00
00
4021632
121170
186914
91237
611521

1754 35
00
10
00
137 50
37 14
1367 87
00
00
156 00
152 08
00
21 52
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
REVENUE
SHARING FUNDS
2944
00
1744315
284644
03820
20000
73180
33919
00
00
00
9500
00
261905
399926
00
00
00
344119
00
378931
938933
00
84836
00
418658
00
219640
00
136421
440
00
00
00
522 847 79
8 481 44
808 328 33
1517 884 01
76 186 66
200 00
27 872 65
138 041 97
6 687 50
37 14
4 157 84
59 949 36
9 570 26
21 485 76
58 995 50
688 00
3 829 00
3 441 19
82 459 21
4 181 30
9 389 33
16 250 01
848 36
122 469 21
89 235 71
40 718 37
19 329 47
34 887 25
117 575 30
10 210 49
6 861 00
1690 353 45
538 377 45
572890411
25213861
1022628
6056131 605183031224
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1975
INVESTMENT
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
LAND
812189994
443274713
325289881
451850753
BUILDINGS
7963685466
3959549023
5145659760
13793712076
43376965 9465 721 7
25825382 6592 871 28
89624849 7826 376 89
20249731 11505 146 77
9855854 13079 158 06
34741242 11770 506 30
4889900 24756 219 90
558000 11896 547 93
28402229 11528 503 30
16615800 12150 788 6
52626354 19481 086 9
29019094 25625 768 37
6744125 10879 786 70
54724034 4454 088 61
25000000 1912 092 04
9000000 1892 R6R 20
13974074 4556 532 26
35211611 4741 306 59
7246530 4467 526 1 1
15285945 1804 025 99
16949000 4506 845 23
11199000 4365 806 37
15850789 1576 067 21
12141500 4707 706 07
43970717 3813 749 6R
1840000 9103 117 4
6429478 7320 134 26
00 on
00
248071611
2863957544 54688712798BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1975
225
IN PLANT
IMPROVEMENTS
OTHER THAN DUE TO
BUILDINGS EOUIPMENT OTHER FUNDS
844392344 4212626391 00
22879594 1820678921 00
80687162 1705518641 00
621640779 7061506005 1581 369 39
32353480 249939259 00
63745652 228062688 00
40262643 298019461 00
34403544 328891695 00
80947282 482766964 00
113987187 400325037 00
147291220 694023253 00
72800044 312837628 00
45615458 258325532 00
158911066 294722524 00
90282023 408778178 00
80707773 582911679 00
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCES
421 208 03
557 671 50
100 000 00
382 333 99
189 355 29
355 117 98
857 632 91
507 413 93
496 976 30
341 536 22
17 019 00
262 145 68
166 542 68
598 558 68
334 396 31 00
19 54
1414
425
504
935
1402
1704
376
1195
1072
336
1424
1514
2556
1366
81984
83506
86550
74309
47613
59639
93410
16446
34999
26928
07803
40039
50630
64265
07580
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00 13832894195
00 6246382251
00 7257155444
00 21770572674
00 1272241876
00 976920850
5109990 1215654632
00 1634059647
00 1881485906
00 1726104096
00 3321826363
00 1575850465
00 1485193549
00 1685328252
00 2499795247
00 3255215383
00 1432325582
00 697383551
00 368795754
00 286994528
00 582110442
00 785113707
00 710255842
00 284046383
00 636866152
00 589160187
00 208767213
00 651566714
00 693450583
00 1227671857
00 908490115
197713520 197713520
67167366
105484395
00
420723372
S 3456865467 S 21263893952 1158136939 S 202823510 82318116332226
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1975
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
CASH ON HAND
AND IN BANKS
126774056
75606974
235
92211608
2132720
9766792
8373907
9699458
8568322
19673230
44319562
5667212
2451455
3295634
15301042
7721619
ACCOUNTS
RECEIVABLE
INVESTMENTS
96 709 82
21 233 91
27 108 64
8 375 91
22 702 84
21 332 38
30 168 89
23 882 04
6 645 98
28 981 19
13 970 23
23 825 93
115 432 33
61 527 26
42 494 91 00
00 50000000
00 00
00 177000000
00 360910000
176774056
75606974
177000235
453121608
FUND
BALANCES
176774056
75606974
177000235
453121608
00 00 2132720 2132720
00 1358739 11125531 11125531
00 4795419 13169326 13169326
00 19685200 29384658 29384658
00 11000000 19568322 19568322
00 2000000 21673230 21673230
00 00 44319562 44319562
00 3365000 9032212 9032212
00 10264317 12715772 12715772
00 00 3295634 3295634
00 17500000 32801042 32801042
00 2500000 10221619 10221619
00 3200000 12870982 12870982
00 1750000 3873391 3873391
00 00 2710864 2710864
00 00 837591 837591
00 00 2270284 2270284
00 2230240 4363478 4363478
00 3000000 6016889 6016889
00 00 2388204 2388204
00 2000000 2664598 2664598
00 1000000 3898119 3898119
00 00 1397023 1397023
00 1000000 3382593 3382593
00 2805543 14348776 14348776
00 5970021 12122747 12122747
00 4597828 8847319 8847319
00 00 00 00
00
00
00
47 9411784
687932307 1167344091 1167344091si
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA228
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
RESIDENT INSTRUCTION FUND
JUNE 30 1975
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
SURPLUS
JULY 1 1974
1869213
19750132
2785539
11247964

1555909
35495
151338
503522
3276850
3816831
222692
1201390
93151
4402712
254489
956935
2528257
728764
00
32365
51554
34797
02894
9380
02074
3033
43104
146398
113736
790589
457049
00
00
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
12658779
231684
2393372
2470988

544376
2900177
361487
1345319
9342572
12129502
1738517
1542139
121551
1662967
46590
2283108
331994
280267
3185353
239012
945131
824048
3904017
50000
615386
169037
2597659
13021
32275
57845
74080
92500
39
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
11026811
3147013
2321586
7077451

1616439
2406919
202528
1000801
1365189
2841658
279118
1147462
951013
880445
273624
490912
324818
169824
1079149
88286
22955
748385
464057
2954
106142
74818
589183
173540
297210
308293
260550
00
PAYMENTS
TO BOARD
OF REGENTS
1869213
19750132
2785539
11247964
1555909
35495
151338
503522
3276850
3816831
222692
1201390
93151
4402712
254489
956935

2528257
728764
00
232365
251554
134797
302894
9380
402074
188033
143104
146398
113736
790589
457049
00
SURPLUS
JUNE 30 1975
1631968
2915329
71786
4606463
1072063
493258
158959
344518
7977383
9287844
1459399
394677
1072564
782522
320214
1792196

00
7176
450091
2106204
327298
968086
75663
4368074
52954
721528
243855
2008476
186561
4229485
366138
13530
292500
00
3999822
38247635 38921R9 39998222 343554 46
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Georgia State University
Urban Life Extension Center
Medical College of Georgia
Eugene Talraadge Memorial Hospital
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
OTHER
Skidaway Institute of Oceanography
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1975
229
SURPLUS
JULY 1 1974
834587
6632027
5492994
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASE
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS

29845
34463

47 136 40 146 491 91 8 345 87
14 945 99 8 885 18 66 320 27
24 222 22 27 452 46 54 929 94
00 4 49 298 45
15 377 48 16 928 41 344 63
1283043 163872
429681 480061
119797 141738
3307292
302340
33556
9600
00
00

1283043
429681
119797
9600
SURPLUS
JUNE 30 1975

64449
2383117
323024
449
155093
3471164
782401
108182
00
M

IK
m
12231025
17594908 1 11169441 12231025
6425467
U230
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1975
SURPLUS
JULY 1 1974
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1975
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 Funds
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

25438 884175 00 00 121170 2944 25438 884175 121170 2944
00 184614 00 00 186914 00 00 184614 186914 00
1 30923 597399 68569 00 22668 1744315 130923 597 399 91237 1744315
3564799 00 100311 00 511210 284644 3564799 00 611521 284644
467641 00 323515 00 148080 503820 4 67641 00 175435 503820
00 10037 00 00 00 20000 00 10037 00 20000
32079 00 288589 00 288579 73180 32079 00 10 73180
12 53131 1984 00 1984 233919 12 53131 00 233919
24518 1017 222431 00 236181 00 24518 1017 13750 00
90734 5179 00 00 3714 00 90734 5179 3714 00
2373802 00 00 00 136787 00 23 7 3802 00 136787 00
00 105437 00 00 00 9500 1 00 05437 00 9500
00 889760 00 00 00 261905 8 00 89760 00 261905
00 00 00 00 15600 399926 00 00 15600 399926
64299 00 00 00 15208 00 64299 00 15208 00
21430 4650 00 00 00 00 21430 4650 00 00
75327 00 66 00 2086 00 75327 00 2152 00
1959 00 00 00 00 344119 1959 00 00 344119
00 00 00 00 00 00 00 00 00 00
61902 2339 4390 82 00 439082 378931 361902 2339 00 378931
00 4003 00 00 00 938933 00 4003 00 938933
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1975
231
SURPLUS
JULY 1 1974
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
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 197 5
00 00 1 250 01 00 1 25001 00 00 00 00 00
13470 73000 00 00 00 84836 13470 73000 00 84836
00 00 42 728 10 00 42 72810 00 00 00 00 00
00 00 82 787 00 00 82 4 78700 18658 00 00 4 00 18658
119 00 00 00 00 00 119 00 00 00
00 51881 00 00 2 00 19640 00 51881 2 00 19640
15 00 32 087 25 00 32 08725 00 15 00 00 00
00 25000 116 211 09 00 116 1 21109 36421 00 25000 1 00 36421
50000 7639 00 00 00 440 50000 7639 00 440
00 00 00 00 00 00 00 00 00 00
00 00 00 00 00 00 00 00 00 00
221581
00
4021632
00

4021632
00
221581
00
00
00
2029677
31002468 23923709
2029677
7078759
State Funds
Revenue Sharing Funds

4928938
2899261
31002468 29979840
00 6056131
4928938
2899261
1022628
6056131
2029677
31002468 O23923709
2029677
7078759ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1975
ADDITIONS
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
BALANCE
JULY 1 1974
117016802
67233723
122229960
80366657
175
67
292
74
534
51
67
34
38
190
82
125
56796
06180
92189
64346
62687
88143
95504
88565
71232
85995
07967
82582
9752378
1141548
00
2472284
4321673
1460662
2632400
137274
5207301
2425081
900345
3050070
305698
4736335
8099158
01040694
8193285
REVENUES
IN PERIOD
1409556985
288188434
1053836020
2432912050
216615219
54096244
34619651
64234745
213549254
40152879
94151225
43293851
49705808
184973667
71464414
112460773
ADJUS TMENTS
PRIOR YEARS
958
480
150
259
509
268
991
44
505
237
126
91
91
326
504
190
71852
55920
69360
90060
25077
14788
61328
75940
59187
97121
38856
79057
11115
18366
84152
59635
00 1409556985
00 288188434
00 1053836020
00 2432912050

00
00
00
00
6891400
00
223116
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
216615219
54096244
34619651
64234745
206657854
40152879
93928109
43293851
49705808
184973667
71464414
112460773
958 718 52
480 559 20
150 693 60
259 900 60
509 250 77
268 147 fifi
991 613 28
44 759 40
505 591 87
237 971 21
126 388 56
91 790 57
91 111 15
326 183 66
504 841 52
190 596 3 5
147462624
147462624
816425514 7085085657 7114516 7077971141ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 197 5
235
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH
INSTRUCTION
AND OTHER
1021639866
249841932
1003040414
2164265076
61155525
36371498
22204992
41397313
51087713
22156379
70214824
29953284
37189503
27894729
51556239
93019488
CONTRACT
OVERHEAD
306660033
16154671
55969105
181416086
1881822
884214
495846
886717
14789776
548973
2143578
1209040
1438468
2337929
804503
3378427
STUDENT
AID
FUND
104143064
39254775
16234825
158950163
ENDOWMENT
FUNDS
UNEXPENDED
PLANT
FUND
545
191
127
240
47 3
139
179
112
103
695
214
180
13454
12700
48815
97185
78800
31000
61815
25878
01800
15415
72275
05646
631 159 09
302 419 58
37 516 40
222 207 09
365 462 19
187 946 46
978 652 92
8 363 51
435 247 10
190 910 10
51 147 20
62 029 45
39 597 75
188 480 83
243 594 25 00
18 485 97
11 043 12
1 993 01
471 80
2 780 24
4 410 92
696 36
132 64
29 340 61
1 983 5 5
799 59
647 00
1 969 04
5 403 40
3 488 74 00
264 753 80
17 3 493 00
106 815 00
32 495 00
143 526 33
71 501 00
38 588 00
32 923 95
59 373 80
68 584 00
68 627 00
47 895 90
51 249 00
126 381 00
320 475 17 00
00
00
00
00
00
00
7681376
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
1432442963
305251378
1075244344
2504631325
00 217550801
00 56368412
2000000 45131029
00 66381215
00 213256289
00 36636352
00 90320217
00 42388202
00 48929771
00 199748073
00 73833017
00 114403561
00 91439886
00 48695570
00 14632441
911679 26429068
00 51176876
00 26385838
00 101793728
00 4142010
00 52396151
00 26147765
00 12057379
00 11057235
00 9281579
00 32026523
00 56755816
8257858 198257858
BALANCE
JUNE 30 1975
941 308 24
501 707 79
1008 216 36
86 473 82
166 212 14
44 340 12
187 808 11
53 178 76
468 642 52
87 046 70
104 033 96
43 942 14
46 472 69
43 115 89
58 393 64
106 397 94
141 843 44
5 018 98
4 369 19
20 332 76
40 698 74
18 896 12 00
4 712 04
33 703 37
744 37
14 818 22
11 718 92
1 352 34
53 281 78
18 274 94
218 424 71
132047984
12175005
00
00
00
144222989
11432920
fi 5809510151 S 611538792 fi 799515805 S 7681376 201169537 7429415661 464980994236
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1975
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
BALANCE
JULY 1 1974
230555
10115318
00
125140805
56 110 83
7 665 08 00
47 282 43
324 056 79
72 725 12
84 04 00
95 951 22
326 419 63
151 590 42 00

00
559701
00
936635
00
00
00
133742
00
00
00
00
1842364
18212574
16896661
00
28236
EXCESS OF
FUNDS
AVAILABLE OVER
EXPENDITURES
74087933
54723687
15708152
342714691
ADDITIONS
ADJUS TMENTS
PRIOR YEARS

7527711 37963
9020647 00
4191983 00
21775985 423291
22755657 1020014
3768967 33625
11051003 829051
1667420 13310
5605772 74558
3251017 46717
46390883 71766
25658584 489217
5426103 00
5037167 00
00 00
744958 00
4730021 00
2721621 30285
4670855 00
913700 00
1319481 3376
3020444 10023
307207 2499
8080351 1806
7691482 00
45574701 91804
1213504 00
00 00
69246
00
71549029 649208735
DECREASE IN
RESERVES
298015
3718886
10038
3248445
1694699
1970953
00
00
00
00
19172210ANALYSIS OF CHANGES IN FUND BALANCES
RY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JTTNE 30 1975
237
DEDUCTIONS
ill

INCREASE IN
RESERVES
76356901
51004801
15698114
345963136

7489748
9020647
4191983
22199276
21735643
3802592
10221952
7753873
5680330
3297734
52606472
25169367
9245781
5157826
00
744958
4730021
2806788
4670855
913700
1322857
3010421
304708
8322978
7691482
46204528
1213504
00
19
40
270
RESERVES AND
FUND BALANCES
CARRIED
OVER
00
6976650
8739368
24506604
6976918
341487 5
21804
15860
00
00
65317
800000
399459
00
00
25169367
00
1500000
00
871802
1979050
4420571
1355928
930646
1949988
1026776
2351153
1187022
1950769
1070000
7181680
00
76587456
27818385
6958746
253895932
00
5491511
2270179
16403383
00
00
00
6953873
00
00
49128594
00
9245781
4217527
00
00
2691407
54882
3314927
133742
00
1570164
00
6685446
4578061
57752138
00
00
BALANCE
TOTAL TUNE 30 197 5
76587456 00
34795035 26325084
15698114 00
278402536 192701405
6976918 20077749
8906386 880769
4191983 00
20419243 6508276
00 54141322
00 3469920
27065317 37295673
7753873 00
399459 4314251
00 35939697
49128594 18636920
25169367 00
9245781 00
5717527 00
00 00
871802 1063479
4670457 59564
447 545 3 1668665
4670855 00
1064388 16946
1949988 627131
2596940 413481
2351153 2655861
7872468 450510
6528830 3005016
58822138 5594964
7181680 25291845
00 00
69246
31002
57291
3293
9189
6 70075644
137792609 535809425 673602034
68022639238
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1975
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
BALANCE
JULY 1 1974
343642429
69444181
192864108
743609068
ADDITIONS
534 894 35
251 703 37
217 568 31
2 08 403 07
1078 773 55
797 252 80
2140 795 02
356 388 48
769 924 49
1066 945 24
543 923 29
1256 196 68
257 170 12
301 604 04 00 00
88 871 36
85 453 64
55 792 28 00
19 275 67
3 115 00
94 113 53
89 751 84
95 776 95
421 400 66
552 805 58 00
GIFTS FOR
LOANS
263846 24
153434 46
338912 47
471706 43
23887 42
52273 52
66174 89
61472 07
130628 25
57252 22
103342 68
51517 78
68023 17
114803 00
152737 52
90445 78
INTEREST
INCOME
ADJUSTMENTS
PRIOR YEARS
00
2158111
3466554
00
50000
908300
3819778
00
00
988635
00
2060245
39000
791889
3113998
15309221
00
00
4340670
534227
2032128
22233947
518674
151984
110417
255723
284783
1144381
2053646
434998
333342
306196
513084
1314142
2397 43
715 24
00
2 30
227 03
532 89
811 44
00
28 40
00
422 36
396 47
666 87
7191 94
2551 83
00
00
00
00
00

00
00
00
00
00
00
00
00
334652
00
00
00
00
00
00
00
00
00
00
00
11700
00
00
00
00
00
00
00
2478349718 252751571
38156762
322952ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAM FUNDS
YEAR ENDED JTINE 30 197 5
239
EXPENSE
DEDUCTIONS
LOAN
CHARGE OFFS
BALANCE
JUNE 30 1975
30725294
15877673
35923375
69404590
1281000
554159
153180
3302757
1839250
853279
2611562
11886201
3120250
1407438
2764742
15188958
371247473
83914416
226022741
797824700
2907416
5379336
6727906
6402930
13347608
6869603
12387914
5586776
6801007
11786496
15786836
10358720
2397854
3538078
00
50230
931003
3873067
81144
00
1003175
00
2102481
78647
858576
3833192
15564404
00
6 636 52
2 029 79
2 727 74
1 100 12
5 145 07
4 055 21
7 688 84
1 025 70
3 842 00
7 443 34
4 526 67
8 217 43
1 440 48
881 99 00 00
111 00
4 217 28
1 113 73 00
236 17 00
1 405 96
251 00
328 55
4 064 42 00 00
10 80505
5 32720
1 31977
4 44409
13 33304
23 43349
166 78656
6 04862
9 96222
12 94501
14 83085
42 28269
70235
3 81574
00
00
1 37135
66035
1 71890
00
25878
00
58435
16333
55585
7 36106
12 15275
00
1744157
735699
404751
554421
1847811
2748870
17447540
707432
1380422
2038835
1935752
5050012
2 142 83
4 697 73 00 00
1 482 35
4 877 63
2 832 63 00
494 95 00
1 990 31
414 33
884 40
11 425 48
12 152 75 00
546 526 94
298 139 74
280 799 86
266 888 16
1193 771 52
838 460 13
2090 198 76
405 181 92
824 130 34
1164 421 85
682 434 13
1309 283 76
279 005 83
332 287 09 00
502 30
96 699 04
119 306 68
53 771 09 00
28 812 47
3 115 00
113 148 03
90 123 98
103 478 31
448 307 10
696 296 87 00
00
00
00
00
00
290585331
12139997
51276632
63416629 S 2705518420240
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 197 5
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
ADDITIONS
INCOME GIFTS
BALANCE FOR OBJECT FOR
JULY 1 1974 OF TRUST PRINCIPAL PRINCIPAL
284866931 1885146 183993160 71467675 146508 10679059 5247 35831 00 00 480625 113604 00 15428853
516647378 35936266 68 35997
00 1011600 00 61876 00 00 00 00
00 50914328 8138669 96461185 279370 3152923 550926 3746201 00 00 00 00 7681376 2818200 00 919082
00 00 00 00
00 47592273 1165000 00 5011511 55000 00 00 00 00 00 00 38935992
2252162 142491 00
00 00 00
00 00 00 00 00 00 00 00
00 00 00 00
00 2499512 00 246337 1 00 03500 00 00 4000000 00 25500
2500000 00 584926 530877 00 42701 00 00 00
00 00 4511849 100000 00 00 00 00 284219 12633 00 00 00 00 26110 00 00 00 00 00 868588 00 00
00 00 00 00 00 00 00 00
00
00
00
1205124 19 132346 73 531649 1R 712718 nANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 197 5
241
DEDUCTIONS Bl
FOR OBJECT lLANCE
TOTAL OF TRUST TOTAL JUNE 30 1975
596684131 2682093 2682093 8 78868969
260112 135277 135277 2009981
10679059 10191261 10191261 1 84480958
58201116 29067413 29067413 5 45781081
00 00 00 00
61876 61876 61876 1011600
7960746 236700 236700 7724046
5971123 34777871 34777871 22107580
550926 550349 550349 8139246
4665283 1698300 1698300 99428168
00 00 00 00
00 00 00 00
5011511 1493783 1493783 51110001
55000 220000 220000 1000000
39078483 63476 63476 41267169
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
349837 129600 129600 2719749
4530877 530877 530877 6500000
00 00 00 00
68201 41325 41325 611802
00 00 00 00
00 00 00 00
00 00 00 00
1126697 284219 284219 5354327
12633 5918 5918 106715
00 00 00 00
00 00 00 00
00 00 00 00
00
00
00
00
j 735267611 ft 82170338 S 82170338 1858221392
242
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 5
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
BALANCE
JULY 1 1974 LAND BUILDINGS
13346768300 229 11717 194145392
5990010935 1 23485 99969788
6016496025 242 51301 1043899039
20528451383 232 73034 771249158
1150252173 87854 90101909
862455008 00 78699765
1099484327 73180 93774468
1407510330 171 95581 160182467
1616264981 16942 218702566
1668047343 00 35096984
3099998420 00 153575537
1548797679 00 7328047
1354908464 00 118862361
1541080141 00 126062459
2411591286 10281 44242171
3202022411 00 4416393
1349984501 00 65727009
680384138 35966 51056
00 1250 00000 191209204
271294646 00 24756
461863003 00 114323102
744244740 00 15399136
646222061 00 645164
256702120 00 2815390
558647478 00 56088581
579070054 00 00
187661044 00 5520176
580669772 00 51391441
612127508 00 59664491
1194614264 00 18354009
839687630 00 53442662
00 00 00
360068539 00 44918600
76167380704 212761049 3919731657ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 197 5
243
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
13164668
5063685
797770
14704932
EQUIPMENT
CONSTRUCTION
IN PROGRESS

6
34
503
15000
00
00
57012
54905
78327
7150101
7147219
00
84500
1211645
2292666
285565
00
10000000
888522
00
63300
00
16004964
00
00
723200
1416190
00
47032
00
00
5013466
2559 041 18
1512 143 58
1717 113 09
4328 941 67
319 149 40
357 660 77
341 181 31
485 142 57
430 465 12
229 610 43
611 023 05
268 719 58
114 227 24
182 701 52
427 398 64
464 839 13
163 285 07
170 864 35
425 865 50
148 361 16
59 243 37
254 065 31
633 886 17
85 239 09
221 300 93
100 901 33
148 627 93
180 893 11
216 585 84
146 565 52
153 598 23 00
10722767
00
00
00
00
00
00
11649114
00
00
50379601
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
197713520
00
486125895
256371316
1240659419
1242121291
1 21989703
1 14465842
1 16170305
2 26549317
2 65220925
58056753
2 21827943
27052786
1 30285085
1 44248111
88203961
53192972
82341081
16999413
3 68795754
15699882
1 20247439
40868967
64033781
27344263
78218674
10090133
21106169
70896942
81323075
33057593
68802485
1 97713520
60654833
BALANCE
JUNE 30 1975
138 328 941 95
62 463 822 51
72 571 554 44
217 705 726 74
12 722 418 76
9 769 208 50
12 156 546 32
16 340 596 47
18 814 859 06
17 261 040 96
33 218 263 63
15 758 504 65
14 851 935 49
16 853 282 52
24 997 952 47
32 552 153 83
14 323 255 82
6 97 3 835 51
3 687 957 54
2 869 945 28
5 821 104 42
7 851 137 07
7 102 558 42
2 840 463 83
6 368 661 52
5 891 601 87
2 087 672 13
6 515 667 14
6 934 505 83
12 276 718 57
9 084 901 15
1 977 135 20
420723372
L7sq71231 T 7 56 5 868 86 S 135684805 61 507 356 2g 82318116332ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 197 5
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
BALANCE
JULY 1 1974
141138023
60819151
134807712
399893503
3631990
13444599
12108238
22682795
22971796
20047484
49152145
9151949
14170212
345941
29634123
13881609
RECEIPTS

9629630
2708599
00
439293
1877396
3410900
3103036
595373
2519732
1906175
1217636
3200047
6114620
6799592
6741946
00
12 043 918 20
11 708 478 12
20 800 691 16
36 908 439 72
1 752 197 60
1 234 044 23
1 803 388 14
1 845 850 82
1 874 408 87
1 318 583 47
4 322 948 88
1 369 545 55
1 094 558 59
1 804 428 19
2 440 235 14
2 320 803 26
056
591
243
169
585
887
576
151
460
448
286
658
680
870
544
49967
59761
42765
29659
55927
82829
09565
38806
39865
79672
60952
72830
05391
21652
04848
00
DISBURSEMENTS
1168755787
1156059989
2037876593
3637615867
BALANCE
JUNE 30 1975
1767
1257
792
778
908
302
371
1370
109
833
408
357
19030
23491
77726
83219
44361
32601
27471
74292
10299
92512
56595
40316
1024
579
216
165
581
878
546
133
458
428
284
656
597
816
522
08615
94969
31901
31361
63039
30251
95712
45975
94999
87728
81565
90284
71235
98497
99475
00

1767 740 56
756 069 74
1770 002 35
4531 216 08
21 327 20
111 255 31
131 693 26
293 846 58
195 683 22
216 732 30
443 195 62
90 322 12
127 157 72
32 956 34
328 010 42
102 216 19
128 709 82
38 733 91
27 108 64
8 375 91
22 702 84
43 634 78
60 168 89
23 882 04
26 645 98
38 981 19
13 970 23
33 825 93
143 487 76
121 227 47
88 473 19 00
17336866
17 336866
00
997453363 11302643349 1113275267 1 1167344091245
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA246
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1975
FUNDS AVAILABLE
GRADUATION INSTITUTIONS
STATE
FUNDS
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
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
1895018700 1427621785
2788585800 1028159050
1739489700 1159026787
5207582700 3403648879
00 3322640485
00 3816744850
00 2898516487
00 8611231579
326936000 251652920 00 578588920
240023200 164572025 00 404595225
281405500 192273260 00 473678760
399129100 268182670 00 667311770
378485000 239612381 00 618097381
328861500 172239537 00 501101037 230000
711540000 334152911 00 1045692911 00
313897500 126648948 00 440546448
198118800 99227390 00 297346190 00
344189000 241555336 00 585744336
424395000 259743931 00 684138931
681972500 301712085 2326566 981358019 00
1 99405000 1389 61132 00 3 383 66132
1 57641500 829 49014 00 405 90514
71890000 215 75527 00 934 65527
68613500 331 57922 00 1 017 71422
1 13055000 707 81444 00 1 838 36444
1 78439600 1043 81558 00 2 828 21158
1 24765000 1411 57041 00 659 22041
62845000 88 90406 00 717 35406
1 06135000 840 05562 00 1 901 40562
1 10114500 582 96559 00 1 684 11059
18032500 297 67806 207736 1 475 925 70
1 59960000 657 11925 00 256 71925
1 55327500 753 00898 00 306 28398
2 00852600 695 06365 00 703 58965
1 44167000 700 48211 00 2 142 15211
292500 00 00 2 92500
9968100 3332608585
9423700 3826168550
00 2898516487
00 8611231579
578588920
404595225
473678760
667311770
618097381
501331037
1045692911
440546448
297346190
585744336
684138931
981358019
00 3 383 661 32
00 2 405 905 14
00 934 655 27
00 1 017 714 2
00 1 838 364 44
00 2 828 211 58
00 2 659 220 41
00 717 354 06
00 1 901 405 6 2
00 1 684 110 S9
00 1 475 925 7 0
00 2 256 719 25
00 2 306 283 98
00 2 703 589 65
00 2 142 152 11
00 2 925 00
Skidaway Institute of
Oceanography
00
00
00
00
Ug2 311662 M 10724521265 2534302 28953153 63 19621800 28972774963STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 197 5
247

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
PERSONAL
SERVICES
2513821881
3093856306
2128284331
6501521911
OPERATING
EXPENSES
806127925
732543928
772625528
2112180656
3 986 718 74 1 804 614 22
3 147 462 90 869 487 5B
3 713 997 37 1 026 405 10
5 156 219 17 1 503 445 34
4 572 318 60 1 7 02 080 93
3 474 833 96 1 417 181 39
8 493 835 59 1 945 7 08 35
3 416 666 10 973 376 99
2 276 121 95 696 124 44
4 426 301 68 1 414 512 01
5 266 47 0 30 1 574 453 11
7 571 942 19 2 218 806 92
TOTAL
EXPENDITURES
3319949806
3826400234
2900909859
8613702567
579133296
401695048
474040247
665966451
627439953
489201535
1043954394
439004309
297224639
584081369
684092341
979074911
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
387 579 96 992 761 42 3 380 341 38
1 752 466 05 650 636 42 2 403 102 47
614 699 13 2flfl 102 61 902 H01 74
606 104 89 409 219 21 1 015 324 10
1 413 190 92 415 722 21 1 R28 913 13
11R 461 14 701 509 96 2 819 971 10
1 593 507 70 1026 672 54 2 620 180 24
509 724 95 207 129 11 716 854 06
1 3RR 736 53 506 515 23 1 H95 251 7 b
1 64 754 01 417 666 21 1 6R2 420 22
RPR 689 77 621 259 34 1 449 949 11
1 R03 710 39 452 878 65 2 256 5B9 04
1 593 121 66 673 839 57 2 266 961 23
1 969 035 80 733 975 40 2 703 011 20
1 469 376 67 67 5 516 24 2 144 892 91
126 587 79 33 326 085 85
2 316 84 38 261 685 50
23 933 72 28 9H5 164 87
24 709 88 86 112 315 79
5 443 76 5 7R5 889 20
29 001 77 4 045 952 25
3 614 87 4 736 787 60
13 453 19 6 673 117 70
93 425 72 6 180 973 81
121 295 02 5 013 310 37
17 3R5 17 10 456 929 11
15 421 39 4 405 464 48
1 1 5 51 2 973 461 90
16 629 67 5 857 443 36
465 90 6 841 389 31
22 831 08 9 813 580 19

00
00
00
3 319 94 3 383 661 32
2 802 67 2 405 905 14
31 853 53 934 655 27
2 390 12 1 017 714 22
9 451 31 1 838 364 44
R 240 48 2 828 211 58
39 040 17 2 659 220 41
500 00 717 354 06
6 153 86 1 901 405 62
1 690 37 1 684 110 59
25 976 59 1 475 925 70
130 21 2 256 719 25
39 322 75 2 306 283 98
578 45 2 703 589 65
2 740 80 2 142 152 11
2 925 00 2 925 00
Skidaway Institute of
Oceanography
00
00
00
00
S21919089241 S 7015438087 S2R934527 32fi S 3R247635 28972774963248
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1975
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
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
Skidaway Institute of Oceanography
STATE
FUNDS
220283000
36635900
194067400
968900000
886378000
824004400
32366400
53700000
OTHER
FUNDS
642184429
54207671
78494366
1260752736
564782524
715867495
665500
144808273
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
862467429
90843571
272561766
2229652736
1451160524
1539871895
33031900
198508273
TOTAL
FUNDS
AVAILABLE
6336100 868803529
00 90843571
00 272561766
00
2229652736
69984 1451230508
00 1539871895
00 33031900
00
198508273
3216335100 3461762994 6678098094 6406084 668450478STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1975
249
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Southern Technical Institute
Medical College of Georgia
Eugene Talmadge Memorial Hospital
University of Georgia
Agricultural Experiment Stations
Cooperative Extension Service
Marine Resources Extension Service
OTHER
Skidaway Institute of Oceanography
624473637 229616252 854089889 14713640
58203299 31145673 89348972 1494599
222079634 48059910 270139544 2422222
1540155247
982765011
1285586802
21855394
68127836
691035237
468301625
253805032
11318244
130380437
2231190484 1537748
1451066636
1539391834
33173638
198508273

163872
480061
141738
00
868803529
90843571
272561766
2229652736
1451230508
1539871895
33031900
198508273
S 4803246860 1863662410 S 6666909270 S 17 594908 6684504178250
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1975
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
TRANSFERS CARRYOVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAIIARTE
422303966 30373655 391930311 76587456 4 68517767
75673392 7256357 68417035 27818385 96235420
99100197 4665022 94435175 6958746 1 01393921
1007532200 1128306537 879225663 253895932 11 33121595
61509937 375110 61134827 00 61134827
11968262 394700 11573562 5491511 17065073
16013492 2270000 13743492 2270179 16013671
23252013 754342 22497671 16403383 38901054
54874325 962766 53911559 00 53911559
61983617 00 61983617 00 61983617
183661571 1113580 182547991 00 1 82547991
71191856 39500 71152356 6953873 78106229
89647567 90000 89557567 00 89557567
58059621 71900 57987721 00 57987721
150160178 18885768 131274410 49128594 1 80403004
107060972 76965 106984007 00 1 06984007
80685976 5074726 75611250 9245781 84857031
6978557 12700 6965857 4217527 11183384
00 00 00 00 00 1066555
1066555 00 1066555 00
7380214 43036 7337178 2691407 10028585
15213918 164350 15049568 54882 15104450
7088323 00 7088323 3314927 10403250
1589633 00 1589633 133742 1723375
6509266 365890 6143376 00 6143376
6500843 25000 6475843 1570164 8046007
8261060 255980 8005080 00 8005080
11108689 406700 10701989 6685446 17387435
7033310 00 7033310 4578061 11611371
74800543 6463288 68337255 57752138 1 26089393
00 27399679 27399679 00 27399679
00 00 00 00 00
191211 27050 164161 57291 221452

2728401264 181075243 254732601 53580945
3083135446STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1975
251
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
EXCESS OF FUNDS
PERSONAL OPERATING TOTAL AVAILABLE AND
SERVICES EXPENSES EXPENDITURES EXPENDITURES TOTAL
2373665 15 1570633 19 394429834 74087933 4 685177 67
197781 42 217335 91 41511733 54723687 962354 20
547907 14 308950 55 85685769 15708152 1 013939 21
4663064 02 3241005 02 790406904 342714691 11 331215 95
423908 62 262716 76 68662538 7527711 611348 27
68240 68 12203 58 8044426 9020647 170650 73
106558 60 11658 28 11821688 4191983 160136 71
146920 35 24330 34 17125069 21775985 389010 54
524679 69 241992 47 76667216 22755657 539115 59
299188 70 282957 80 58214650 3768967 619836 17
1374935 70 561054 24 193598994 11051003 1 825479 91
458662 72 305725 37 76438809 1667420 781062 29
571048 66 268469 29 83951795 5605772 895575 67
358466 02 253921 36 61238738 3251017 579877 21
860699 33 479421 88 134012121 46390883 1 804030 04
351257 26 461996 97 81325423 25658584 1 069840 07
436631 44 357677 84 79430928 5426103 848570 31
52863 17 8599 00 6146217 5037167 111833 84
00 00 00 00 00
2656 01 559 96 321597 744958 10665 55
43305 45 9680 19 5298564 4730021 100285 85
106933 28 16895 01 12382829 2721621 151044 50
45383 82 11940 13 5732395 4670855 104032 50
3934 71 4162 04 809675 913700 17233 75
40380 18 7858 77 4823895 1319481 61433 76
40778 12 9477 51 5025563 3020444 80460 07
64026 86 19096 01 8312287 307207 80050 80
83391 09 9679 75 9307084 8080351 173874 35
29867 36 9331 53 3919889 7691482 116113 71
550646 84 254500 08 80514692 45574701 1 260893 93
140485 06 145646 77 28613183 1213504 273996 79
00 00 00 00 00
00 1522 06 152206 69246 2214 52
1496826745 S 937099966 S 24339267il 649208735 3083135446252
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGTA
STUDENT AID FUND
YEAR ENDED JUNE 30 197 5
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
OTHER
FUNDS
104143064
39254775
16234825
158950163
545
191
127
240
473
139
179
112
103
695
214
180
13454
12700
48815
97185
78800
31000
61815
25878
01800
15415
72275
05646
264
173
106
32
143
71
38
32
59
68
68
47
51
126
320
75380
49300
81500
49500
52633
50100
58800
92395
37380
58400
62700
89590
24900
38100
47517
00
00
TOTAL
REVENUES
104143064
39254775
16234825
158950163
CARRYOVER
FROM PRIOR
YEAR
545
191
127
240
47 3
139
179
112
103
695
214
180
13454
12700
48815
97185
78800
31000
61815
25878
01800
15415
72275
05646
264 753 80
173 493 00
106 815 00
32 495 00
143 526 33
71 501 00
38 588 00
32 923 95
59 373 80
68 584 00
68 627 00
47 895 90
51 249 00
126 381 00
320 475 17 00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
TOTAL
FUNDS
AVAILABLE
104143064
39254775
16234825
158950163
545
191
127
240
473
139
179
112
103
695
214
180
13454
12700
48815
97185
78800
31000
61815
25878
01800
15415
72275
05646
264
173
106
32
143
71
38
32
59
68
68
47
51
126
320
75380
49300
81500
49500
52633
50100
58800
92395
37380
58400
62700
89590
24900
38100
47517
00
799515805 7995158 05
00 7995158 05STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 197 5
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
STUDENT TOTAL
AID EXPENDITURES
1041430 64 1041430 64
392547 75 392547 75
162348 25 162348 25
1589501 63 1589501 63
545134 54 545134 54
191127 00 191127 00
127488 15 127488 15
240971 85 240971 85
473788 00 473788 00
139310 00 139310 00
179618 15 179618 15
112258 78 112258 78
103018 00 103018 00
695154 15 695154 15
214722 7 5 214722 75
180056 46 180056 46
264753 80 264753 80
173493 00 173493 00
106815 00 106815 00
32495 00 32495 00
143526 33 143526 33
71501 00 71501 00
38588 00 38588 00
32923 95 32923 95
59373 80 59373 80
68584 00 68584 00
68627 00 68627 00
47895 90 47895 90
51249 00 51249 00
126381 00 126381 00
320475 17 00 320475 17 00
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
00 1041 430 64
00 392 547 75
00 162 348 25
00 1589 501 63
00 545 134 54
00 191 127 00
00 127 488 15
00 240 971 85
00 473 788 00
00 139 310 00
00 179 618 15
00 112 258 78
00 103 018 00
00 695 154 15
00 214 722 75
00 180 056 46
00 264 753 80
00 173 493 00
00 106 815 00
00 32 495 00
00 143 526 33
00 71 501 00
00 38 588 00
00 32 923 95
00 59 373 80
00 68 584 00
00 68 627 00
00 47 895 90
00 51 249 00
00 126 381 00
00 320 475 17
00 00
00
00
00
799515805 S 799515805
00 799515805254
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1975
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
STATE
FUNDS
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
00 198279060
00 1750000
40000000 51057051
15000000 95458574
30373655 228652715
7256357 9006357
4665022 95722073
128306537 238765111
00 228652715
00 9006357
00 95722073
00 238765111
6000000
00
00
19000000
582300
00
00
00
00
00
00
00
00
00
10000000
00
00
00
00
5000000
00
00
00
00
00
00
00
00
00
637639
00
2000000
3848453
1428213
00
00
185328
00
62000
00
00
276866
1234200
00
1223979
00
00
00
2457035
1226871
00
00
788770
1143734
00
00
98257858
8561700
375110
394700
2270000
754342
962766
00
1113580
39500
90000
71900
18885768
2403531
5074726
12700
00
00
43036
164350
00
00
365890
25000
463716
406700
00
6463288
00
00
27050
7012749
394700
4270000
23602795
2973279
00
1113580
224828
90000
133900
18885768
2403531
5351592
1246900
10000000
1223979
43036
164350
00
7457035
1592761
25000
463716
1195470
1143734
6463288
00
98257858
8588750
00 7012749
00 394700
2885 79 4558579
1167 47 23719542
00 2973279
00 00
00 1113580
00 224828
00 90000
00 133900
00 18885768
00 2403531
00
00
00
00
00
125001
00
18820773
8023388
00
776173
3859745
10604424
00
00
00
35475050
5351592
1246900
10000000
1223979
43036
289351
00
26277808
9616149
25000
1239889
5055215
11748158
6463288
00
98257858
44063800
95582300 569877331 211009224
876468855 78089880 954558735STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1975
255
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
CAPITAL DUTLAY TOTAL EXCESS OF FUNDS AVAILABLE OVER
PERSONAL OTHER
SERVICES COSTS EXPENDITURES EXPENDITURES TOTAL
1241099 227411616 228652715 00 228652715
00 9006357 9006357 00 9006357
00 95653504 95653504 68569 95722073
00 238664800 238664800 100311 238765111
00 7336264 7336264 323515 7012749
00 394700 3947 00 00 394700
00 4269990 4269990 288589 4558579
00 23717558 23717558 1984 23719542
00 3195710 3195710 222431 2973279
00 00 00 00 00
00 1113580 1113580 00 1113580
00 224828 224828 00 224828
00 90000 90000 00 90000
00 133900 133900 00 133900
00 18885768 18885768 00 18885768
00 2403531 2403531 00 2403531
00 5351526 5351526 66 5351592
00 1246900 1246900 00 1246900
00 10000000 10000000 00 10000000
00 1663061 1663061 1 439082 1223979
00 43036 43036 00 43036
00 164350 164350 125001 289351
00 00 00 00 00
622071 21382927 22004998 4272810 26277808
00 1337449 1337449 8278700 9616149
00 25000 25000 00 25000
00 1239889 1239889 00 1239889
00 1846490 1846490 3208725 5055215
00 127049 127049 11621109 11748158
813887 5649401 6463288 00 6463288
00 00 00 00 00
529308 197728550 198257858 00 198257858
00 40042168 40042168 4021632 44063800
3206365 920349902
31002468 954558735COMPARISON OF APPROVED RTTnfiET TO TOTAL
FUNDS AVAILABLE AND FyPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAUNITS OF THE UNIVERSITY qySTEM nF BmmT
COMPARISON OF APPROVED BUDGET TO Trvrar
FUNDS AVAILABTK AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TBnwnrnrv
COMPARISON OF A PJSOVEDmiDGET TO TOTAT FUNDS AVAILABLE m PT
RESIDENT INSTRUCTION FUND
for ijri iTiTrrrrof Georia insti
programs funded by restricted funds A comparison of atl F lfget are Provins for the regular program and
available and expenditures may be summarized L olos P d fUndS avallable and budgeted expenditures to actual funds
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
BUDGETED
1913649000
14 82393700
ACTUAL
1895018700
14276P17RS
9968100
9968100
2527841700
878169100
2513821881
8061279 25
34060fin nn
33199498 06
l6rS87 79
OVER
UNDER
18630300
5477191S
3396042700 3322640485 73402215
00
M061nR M 3332608585 734027
14019819
72041175
86060994
Jl2S1J3
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
videdlrtandtfIIiSoeriScSienStati0n Rations Borgia Institute of Technologv ro
programs funded by restricted fnnrtf Included in the approved budget are provisions fnr L lecnnology pro
available and itSyaPSSiSS1tlct anfdgeed fxpenoltuo aaTfus
FUNDS AVATLaPLp
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRTOR YBap
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
220400000
666132700
886532700
6336100
648858800
244010000
S 89Rr6SR nn
ACTUAL
220283000
6421844 79
62467429
6336100
8928688 nn 868803529
624473637
229616257
iz

854089889
147136 40
OVER
UNDER
117000
23948271
24065271
00
24065271
24385163
14393748
38778911UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
259
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 101050600 Included in the approved budget are provisions for the regular program and
programs funled byrestricted 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
368 500 00 366 359 00 2 141 00
642 006 00 542 076 71 99 92y 29
1 010 506 00 908 435 71 102 070 29
665 086 00 582 032 99 83 053 01
345 420 00 311 456 73 33 963 27
s 1 010 506 00 s 893 14 489 945 72 99 s 117 14 016 945 28
99

SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures tilling 173684900 Included in the approved budget are provisions for the regular program and programs
funded ty 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
1 2 941950 794899 736849 00 00 0Q 1 940674 784943 00 66 1 9 11 276 955 231 00 34
2 725617 66 34
2 168186 568663 00 00 2 220796 480599 34 10 52 88 610 063 34 90
2 736849 00 2 701395 44 35 453 56
24222 s 24 222

The above comparison indicates that Personal Services were overspent by 5261034 Actual funds available were
1123134 iLs than anticipated and actual expenditures were 3545356 less than approved budget provisions which
resulted in funds available exceeding expenditures by 2422222
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
GEORGIA INSTITUTE OF TECHNOLOGY continued
CPMPARTSON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURE continued
STUDENT AID FUND
totally lOOCo coparlsonancipatedfunai SSghlfEiE l Z0
and expenditures may be summarized as follows available and budgeted expenditures to actual funds available
FUNDS AVATTAPfF
REVENUES
Other Revenues Retained
EXPENDITURE
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
11005Q0OO 104143064 5906936
110050000 104143064 5906936
jo s no
UNEXPENDED PLANT FUND
totaling INSETS TcrLffi f Pvided for expenditures
expenditures may be summarized as follows clpatea tunds available and budgeted expenditures to actual funds available and
FUNDS AVATTARF
REVENUES
Other Revenues Retained
EXPENDTTimFq
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
2474fiS 00 228652715 f
OVER
UNDER
18810085
228652715 18810085
J22 noUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
261
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 3967639600 Included in the approved budget are provisions for the regular program and programs
funled 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 YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
2808600000 2788585800 20014200
1152615900 1028159050 124456850
3961215900 3816744850 144471050
6423700
9423700
3000000
3967639600 3826168550 S 141471050
3134230500
833409100
3967639600
3093856306 40374194
732543928 100865172
3826400234 0 141239366
231684 231684
STUDENT AID FUND
f Georgia State University provided for expenditures totaling
The total approved budget for the Student Aid Fund of Georgia State University provided for expenditures totaling
00000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
400
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
40000000
40000000
ACTUAL
39254775
39254775
00
OVER UNDER
7452 25
7452 25
no
UNITS OF THE UNIVERSITY SYSTEM OF GEORBTA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY continued
COMPARISON OF APPROVED mmOET TO TOTAL FTTNDS AVAILABLE m EXPENDITTmES continued
UNEXPENDED PLANT FUND
f43Sr00taA cariUodrLtfcritednunPdefitAllllTa bufdgGSfLSndetUnlVetSity W expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
9430600 9006357 424243
9430fino
9006357 4747 4
0 nnUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
263
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 3134765000 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
17 13 470 877 300 350 00 00
a 31 347 650 00
21 9 572 775 500 150 00 00
31 347 650 00
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
1739489700 7540300
1159026787 228708213
S 2898516487 Sf1 236248513
2128284331 28965669
772625528 204889472
2900909859 233855141
St1 7393372 7393372
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 2235479100 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
968900000
1266579100
7735479100
1549061200
686417900
7735479100
ACTUAL
968900000
1260752736
2229652736
1540155247
691035237
22311904
OVER
UNDER
Excess of Funds Available over Expenditures
S1X
1537748 1
58 263 00 64
Sl 58 263 64
89 46 059 173 53 37
42 886 16
Sf1 15 377 48
The above comparison indicates that Operating Expenses were overspent by 4617337 Actual funds available were
5826364 less than anticipated and actual expenditures were 4288616 less than approved budget provisions which
resulted in expenditures exceeding funds available by 1537748
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 TTMTVERSITY SYSTEM OF GEORCTa
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AMD EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BTTDGKT TO TOTAT FUNDS AVAILABLE aWn continued
STUDENT AID FUND
X83SoSVSfMtJSctSUalr College of 1 expenditures totally
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATTABTF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1B3000 00 16234825 j 2065175
183onn nn 16234825 f
S nn
UNEXPENDED PLANT FUND
totally 7Srr 2SSSSdPJSSSSiS2a Tf K f expenditures
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVATTaRTF
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
40000000
57572500
40000000
55722073
OVER
UNDER
00
1850427
975725 00
95722073
1850427
975775 00
95653504
685 fiq
1918996
68569UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
265

GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget of the Resident Instruction Fund operations of the University f9 aframs
expenditures totaling 8341126800 Included in the approved budget are provisions for the regular program and P9ra
funded by restrlctedfunds 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
5216956400
3124170400
s 83 411 268 00
65 18 176 234 796 472 00 00
83 411 268 00
ACTUAL
5207582700
3403648879
OVER
UNDER
9373700
279478479
8611231579
270104779
6501521911 16157689
2112180656 288733456
8613702567
Excess of Funds Available over Expenditures
XL
2470988 XL
272575767
2470988
resulted in expenditures exceeding funds available by 2470988
If the institutions under the direction of the Board of Regents ofthe University Systemof j Georgia oolleetivelyhad
2
made expenditures in excess of budget approval they would be m vio
of Georgia
lation of budget and appropriations laws of the State
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The
for expe
programs funded by
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
funds
889400000
644481100
1533881100
ACTUAL
886378000
564782524
OVER
UNDER
3022000
79698576
1451160524
82720576
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
00
1533881100
699
14512305C
1L
69984
32650592
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1023724300
510156800
S 1533R81100
982765011
468301625
1451066636
1 r63872
40959289
41855175
82814464
163872UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVATTARLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BTOGET TO TOTAL FUNDS AVAILABLE AND EYPEMnTTnc continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
expenditurtollloforiseroo Included in thHpProveTbuda tL f the diversity of Georgia provided for
funded by restricted finds A comparison or anticipated funds av n wJ HTT regUlar Prgram ad Pams
and expenditures may be summarized as follows available and budgeted expenditures to actual funds available
FUNDS AVATLARTl
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
824304100
880711500
S I7nsnfi56 no
1416959600
288056000
S 17roqnf156 nn
ACTUAL
824004400
715867495

OVER
UNDER
299700
164844005
1539871895 165143705
1285586802
253805032

131372798
34250968
1539391834 165623766
4Bnn ft1 S 4ann 61
MARINE RESOURCES EXTENSION SERVICE
for eSendlturefSinglfltlnSo TcorlsonCor acWef7 fions f University of Georgia provided
funds available and expenditures may be summarized as foUowsf available and budgeted expenditures to actual
FUNDS AVATTARTF
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
32400000
2761100
ACTUAL
32366400
665500
OVER
UNDER
33600
2095600
351611 00
33031900
2129200
23100000
120611on
21855394
11318244
1244606
742856

33173638
1987462
141738
14173RUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
267
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA 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 the University of Georgia provided for expenditures totaling
154711600 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
Student Aid
Excess of Funds Available over Expenditures
s BUDGETED 1S4711600
154711600
s ACTUAL 1589501 63
1589501 6 3
oo
OVER UNDER
S 42385 63
42385 63
0 0
The above comparison indicates that Student Aid was overspent by 4238563 Actual funds available were 4238563
more than anticipated and actual expenditures were 4238563 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 the University of Georgia provided for expenditures totaling
11678600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
411678600 A compa
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
s 150 000 00 150 000 00
3966 786 00 2 237 651 11
s 4116 7R6 00 2 387 651 11
4116 7R6 00 2 386 648 003 00 n
OVER
UNDER
00
172913489

173013800
1 00311268
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
le total approved budget for the Resident Instruction Fund operations of Albany state College provided for expendi
otaling 631232900 Included in the approved budget are provisions for the regular Droaram and nroarams funded
ncted funds A comparison of anti
expenditures may be summarized as follows
The
tures totaling 631232900 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
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
3 3 269360 042969 00 00 3269360 2516529 00 20 526439 00 80
6 31 J329 oo 5785889 20 526439 80
3 2 967065 345264 00 00 3986718 1804614 74 22 19653 540649 74 78
6 3123P9 00 5791332 96 520996 04
5443 76 5443 7fi
Excess of Funds Available over Expenditures
T5e iS0Ye comparison indicates that Personal Services were overspent by 1965374 Actual funds available were
526 43980 less than anticipated and actual expenditures were 52099604 less than approved budget provisions which
resulted m expenditures exceeding funds available by 544376
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 andappropriation laws of the State
Oi CjSOITCJ 13
STUDENT AID FUND
55n q total approved budget for the Student Aid Fund of Albany State College provided for expenditures totaling
LfS f01133 funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
55000900 54513454 487446
55000900 54513454 487446
S 00 S 00n
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 269
COMPARISON OF APPROVED WIDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany state College provided for expenditures totaling
6000000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
BUDGETED ACTUAL UNDER
Appropriation Allotments
State Funds 6000000 22 iniwSS
Other Revenues Retained SO 1012749 1012749
S 60r00000 7012749 1012749
EXPENDITURES
Capital Outlay
Rn00000 7336264 1336264
Excess of Funds Available over Expenditures 323515 f 323515
The above comparison indicates that Capital Outlay was overspent by 1336264 Actual funds available were
1012749 more than anticipated and actual expenditures were 1336264 more than approved budget provisions which resulted
in expenditures exceeding funds available by 323515
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 Georgia270
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGR
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expeuot of Armstrong State College provided for
funded by restricted funds A comparison of anticipated undf UltmlaZTTa thre9ular Program and programs
and expenditures may be summarized as follows Patea tunds Pliable and budgeted expenditures to actual funds available
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
240829900
166076100
4069f0Kn nn
316025700
90880100
40S9f0fin nn
ACTUAL
240023200
164572025 fj
404595225
314746290
86948758
401695048
3177
OVER
UNDER
806700
1504075
2310775
1279410
3931542
5210952
2900177
STUDENT AID FUND
2085Soaamp1srfn0LteSrnLivaIlfarS f1 SH expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendl
FUNDS AVATTARTE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
20S42500 19112700 17298 nn
20842500 19112700 17298 nn
M S 00
UNEXPENDED PLANT FUND
39470VOtAomar7 ITLT Sft J1 expenditures totaling
may be summarized as follows available and budgeted expenditures to actual funds available and expenditures
FUNDS AVATTARTE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
394700
JS
ACTUAL
394700
394700
00
OVER
UNDER
00
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 271
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 481357500 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
OVER
ACTUAL UNDER
Appropriation Allotments
State Funds 281405500 281405500 00
Other Revenues Retained 199952000 192273260 U7678740
S 481357500 473678760 Sf 7678740
EXPENDITURES
Personal Services 373366700 371399737 1966963
Operating Expenses 107990800 102640510 15350290
S 4813f57500 474040247 7317253
Excess of Funds Available over Expenditures S 361487 361487
STUDENT AID FUND
The total approved budget for the student Aid Fund of Augusta College provided for expenditures totaling 13800000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Other Revenues Retained S 13800000 12748815 ijj1051185
EXPENDITURES
Student Aid S 13800000 12748815 U1051185
Excess of Funds Available over Expenditures 110
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling
4270000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Other Revenues Retained 4270000 4270000 00
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves 00 288579 288579

4270000 4558579 288579
EXPENDITURES
Capital Outlay S 4270000 4269990 1Ofl
Excess of Funds Available over Expenditures 288589 288589272
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAT FTTNDS AVAILABLE AND EXPENDITURE
RESIDENT INSTRUCTION FUND
tncted funds A comparison of anticipa
expenditures may be summarized as follows
aniprffaiSirdeS endfturLcLaffdfiSfaSl
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
399741500
271169000
6709105 nn
517520600
153389900
S 6709105 00

ACTUAL
399129100
268182670
667311770
515621917
150344534
665966451
13453 1Q
OVER
UNDER
612400
2986330
3598730
1898683
3045366
4944049
1345319
STUDENT AID FUND
A SoV for expenditures totaling 25704400
summarized as follows ea expenditures to actual funds available and expenditures may be
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
257044 nn
257044 nn
24097185
24097185
on
OVER
UNDER
1607215
1607215
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
273
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
47200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
23247200 A compar
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 470358 Actual funds available were 472342
more than anticipated and actual expenditures were 470358 more than approved budget provisions which resulted in funds
available exceeding expenditures by 1984 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 ofthe 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
19000000 4247200 19000000 4602795 00 355595
23247200 23602795 355595
00 116747 116747
s 73947200 23719542 472342
21247200 23717558 470358
s 1984 s 1984
274 UNITS OF THE UNIVERSITY SYSTEM OF GEQRGTA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FIINnS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
funded by restricted9funds a comparison of LlirlltTtZf fff1 Proam nd Pran
and expenditures may be summarized
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITirRES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
included in the approved budget are provisions for the regular program
ison of anticipated funds available and budgeted expenditures to actual
3 to1lows
funds available
BUDGETED
378485000
241482700
ACTUAL
378485000
239612381
OVER
UNDER
00
1870319
6199677 nn 618097381 1870319
449476400
170491300
457231860
170208093
7755460
283207
7472253
6199677 no 627439953
9342572 St0 9475 79
siBiSXii nual funds ilable
resulted in expenditures exceeding funds available by 9342572 approved budget provisions which
made expeiurefinxcesfof budgevaf viol TtT P lively
of Georgia pprovai tney would be in violation of budget and appropriation laws of the State
STUDENT AID FUND
463319eoSalAamprrisondofaSLiteffi S Prided for expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATTABJR
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
463 31 9 OQ 47378800
OVER
UNDER
1046900
46331900 47378800 1046900
more Slntlcipd1 actuaTexpediturreilOroTmlre SJ169 FT T
should be filed whenever additional funds become availe tSat reenSer
made expendituresinxcesfof budgetpprvaf thevwould Wl University System of Georgia collectively had
Georgia Qget aPProval they would be in violation of budget and appropriation laws of the state ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
275
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
ling 697000 A comparison of anticipated funds available and budgeted expendxtures to actual funds available and
totaling
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
1 UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 2498710 Actual funds available were 22 762 79
more than anticipated and actual expenditures were 2498710 more than approved budget provisions which resulted in expendl
tures exceeding funds available by 222431
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
s 582300 114700 697000 582300 2390979 2973279 3195710 222431 00 2276279 2276279
s 697000 2498710
722431
276
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
totaling S4t954a7o000d tJ t3 J18 FUnd Peratins f Georgia College provided for expenditure
S LfL 7 Included in the approved budget are provisions for the regular program and programs funded by
endituesbesuSLiraffowsf 3Vailable bU3geted actual fSndl available a5
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
BUDGETED
332972000
162225000
ACTUAL
328861500
172239537
OVER
UNDER
4110500
10014537
495197000
501101037
5904037
2 4954 300 270 00 00 5 3 1 4 2300 013310 474833 417181 892015 121295 00 37 96 39 35 02 00
59040 23504 38750 37 04 61
3498 1455 4954 338 932 270 00 00 on
S 62254 121295 65 02

STUDENT AID FUND
FUNDS AVATTARTR
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
noooo nn 1393looo
13931000
Of
OVER
UNDER
2931000
2931000
00
more SaVantLipaTednd actuaT expenditures1 lolore tnaf aro 1 TT ft aValable 931000
should be filed whenever additionalfunds IttoirJlllZ SS STrilStuSliionUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 277
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 1068520000 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
BUDGETED ACTUAL UNDER
Excess of Funds Available over Expenditures
7 3 115 569 400 800 00 00 7115400 3341529 00 11 228 270 00 89
10 68 5 200 00 10456929 11 228 270 89
8 2 566 118 972 228 00 00 8493835 1945708 59 35 73 172 136 519 41 65
s 10 685 200 00 10439543 17385 94 17 s 245 17 656 385 06
17
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southern College provided for expenditures totaling
22500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Other Revenues Retained S 22500000 17961815 J4538185
EXPENDITURES
Student Aid 22500000 17961815 irJ 4538185
Excess of Funds Available over Expenditures 09 QQ
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
1368300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL
REVENUES
Other Revenues Retained S 1368300 1113580 izl
EXPENDITURES
Capital Outlay 1368300 1113580
Excess of Funds Available over Expenditures 0
OVER UNDER
254720
254720
S 00
278 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
PmfJXttal P0Velbeo0Lthe Resident Instruction Fund operations of Georgia Southwestern college provided for
funded bv rLtrictedgfunA r400 Included i the approved budget are provisions for the regular programand programs
afnddeexpeLIturesCmay iTiritlTsTolllLT101 aValable and eltareB t0 aCtUal fund aailable
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
BUDGETED
ACTUAL
OVER
UNDER
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
3138975 1382959 00 00 3 1 13897500 26648948 116 469 00
4521934 00 4 40546448 116 469 52
3420204 1101730 00 00 3 41666610 97337699 3 128 537 353 9 0 01
4521934 no S 4 39004309 s 890 91
A542139
STUDENT AID FUND
SI 09 Vll otal approved bud9t for the Student Aid Fund of Georgia Southwestern College provided for expenditures totalina
treae summaed f onowsT expenditures to actual funds avaTubnd exoi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
10961400
ACTUAL
11225878
OVER
UNDER
26447E
10961400 S
s
11225878
264478
02
00
than antcipLrdracuainexpnditures were 644 moTT 3Vailable We 5264478
filed whenever additional cvT UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
279
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 224800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FITWDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
224800
224800

ACTUAL
224828
224828
00
OVER UNDER
28
28
00
Actual funds available were 28 more than
Budget amendments shoul
exceed budget provisions
The above comparison indicates that Capital Outlay was overspent by 28
anticipated and actual expenditures were 28 more than approved budget provisions Budget amendments should be i
whenever additional funds become available so that increased expenditures will not
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
Georgia280
UNITS OF THE UNIVERSITY SYSTEM OF GEORGTA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
urjss isSSo SiSiaK1 ts t mi l
FUNDS AVATTABfF
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
198118800
113861200
1119 800 on
2295 824 489 311 00 00
3119 800 oo
ACTUAL
198118800
99227390
297346190
227612195
69612444
297224639
1215 51
OVER
UNDER
00
14633810
14633810
1936705
12818656
14755361
121551
STUDENT AID FUND
msOOOVcompIrlsonfanLipatedund Tbi T Gergla Cllege PrOTided for expenditures totaling
tures may be summarized aS rollows P available and budgeted expenditures to actual funds available and expendi
FUNDS AVATTARTR
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
115000 00
115000 no
ACTUAL
10301800
10301800 J
M
OVER
UNDER
1198200
1198200
402
UNEXPENDED PLANT FUND
90000 TLitefirafTth Gerta Cllege PrVlded fr totaling
may be summarized as follows available and budgeted expenditures to actual funds available and expenditures
FUNDS AVATTARTE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
90000
900CM

ACTUAL
90000
90000
flQ
OVER
UNDER
00
00
UQUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
281

SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Savannah State College Prided for expendi
tures totaling 601777400 Included in the approved budget are provisions for the regular Program and programs aea
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
344189000
257588400
S 601777400
457277300
144500100
3 601777400
ACTUAL
344189000
2r41555336
OVER
UNDER
00
16033064
585744336
442630168
141451201
584081369
3 1662967
16033064
14647132
3048899
17696031
1662967

STUDENT AID FUND
The total approved budget for the Student Aid Fund of Savannah State College provided J0 di
53400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
55953400 A compa
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
55953400
55953400
ACTUAL 695154 15
s 695154 15
00
OVER UNDER
135620 15
s 135620 15
00
Georgia282
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
COMPARISON OF APPROVED BTTnGET TO TOTAL FUNDS AVAILABLE AND typmnmmpc continued
UNEXPENDED PLANT FUND
FUNDS AVATTABTE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
M
133900
OVER
UNDER
133900
00
133900
133900
aa
w
The above comparison indicates that Capital Outlay was overspent by 133900
rsUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
283
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTNnS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VATDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident ruction Fund operati of Valdosta State College Pvidfor expedi
rrLrrtSu419erison1of antLfpteriu ik5 expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
424395000
266034500
e 90429500
ACTUAL
424395000
359743931
11
OVER
UNDER
00
6290569
684138931 S
6290569

EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
530237300
160192200
fi 904 395 00
526647030
157445311
S 684092341
46590
3590270
2746889
6337159
46590
STUDENT AID FUND
The total approved budget for the Student Aid nd of Valdosta State collegefJfUi
22292700 A comparison of anticipated funds available and budgeted expenanur
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
33392700
ACTUAL
31472275
OVER
1 UNDER
820425
77292700
31472275
00
820425
00

UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
71185900
31185900
ACTUAL
18885768
S 18885768
ft 00
OVER
UNDER
2300132
2300132
00UNITS OF THE TINIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVATTARTF AND rvptc
RESIDENT INSTRUCTION FUND
turestotaSng ToT ncludldnlhTaPprvefbud T e f eBt Gegia College provided for expendi
by restricted funds a comparison of antLipatef funds avSablZTT thul Pro3ra Programs funded
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
I
It
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures

BUDGETED
681972500
309556800
ACTUAL
681972500
299385519
OVER
UNDER
00
10171281
9915293On 981358019 10171281
759240300
232289000
757194219
221880697
2046081
10408308
979074911
2283108
124543
STUDENT AID FUND
2220otooaYclmprtsro College provided for expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
22200000 18005fi4fi 41943 54
22200n nn 51800564fi St 4194
no nn
UNEXPENDED PLANT FUND
900 SST compaTo Prided for expenditures totaling
may be summarized as follows available and budgeted expenditures to actual funds available and expenditures
FUNDS AVATTARTF
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER

90000
2403531
90000

2403531
00
i 23 135 n
23 135 31
Bfl
A1 T tin313531 re
amendmentsshould be filed whenever additional 141111 S ZT eTL
idget
TUNTOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED RTTDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
available and expenditures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
199405000
146277800
S 345682800
ACTUAL
199405000
138961132

OVER
UNDER
00
7316668
338366132
7316668
241615300
104067500
345682800
238757996
99276142
2857304
4791358
Excess of Funds Available over Expenditures
338034138
331994
7648662
331994
STUDENT AID FUND
1 approved budget for the Student Aid Fund of Abraham Baldwin Agricultural College Prided for expenditures
t49200 A comparison of anticipated funds available and budgeted expendxtures to actual funds available ana
The total
totaling 237
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 237492 00 ACTUAL 26475380 OVER UNDER 2726180
00
237r492 26475380 00 2726180 00
The above comparison
than anticipated and
should be filed whenever additiona
indicates that Student Aid was overspent by 2726180 Actual funds available were 27 26180
e ancipate
If the institutions under the direction of the BoardofRegents eiversityysteofeorgiaollectivelyad
made expenditures in excess of budget approval they would be in
Georgia
UNEXPENDED PLANT FUND
ass acsrrratwsjasa slusss szsxrssssx ssr ssss
and expenditures may be summarized as follows
FITNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
5 3 R04 00 53 515 92 288 08
5 3 804 00 53 515 26 66 s 288 74
66
UNITS OF THE TTNIVERSTTY SYSTEM OF GEORGIA
COMPARISON OF APPROVED RTJDGET TO TOTAT
FUNDS AVATTARLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FTWDS AVAITARTF AND EyPFTTTroPg
RESIDENT INSTRUCTION FUND
turestotaSng TlTtT IncudeYlnlhTapoveT d T f T College provided for expendiJ
by restricted funds A comparison of aLiptteTfunds 0 V regular Pgraand programs fndld
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVATTARTP
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
157641500
84258100
ACTUAL
157641500
82949014
OVER
UNDER
00
1309086
99600
176201900
65697700
240590514
1309086
175246605
6506364
955295
634058
2418996 on
240310247
2SO 67
1589353
STUDENT AID FUND
91 TeSSSTVSESanSctesvallaranbuI T 22 expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and Lpendi
FUNDS AVATLARTF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
1769R6 00
176986 00

ACTUAL
17349300
17349300
OVER
UNDER
349300
349300
tOfl
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED WIDGET TO TOTAL
FUNDS AVAILABTF AND EXPENDITURES
TUNTOR COLLEGES continued
ALBANY JTTNTOR COLLEGE continued
COMPARISON OF aPPROVFD RUDGFT TO TOTAL FITNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
1714700
ACTUAL
1246900
OVER
1 UNDER
12700
1214200
1246900
12700
JiH
The above comparison indicates that Capital Outlay was overspent by 12700 ActualJ IsSould
bTfieTwhenevefafdi s
Georgia
288
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ATLANTA JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAT ETTMng flVflTTflRTg EXPEmTTnBPC
RESIDENT INSTRUCTION FUND
tjStSSJ IIl EJfgSS SET f Prided for expendi
restricted funds A comparison of anticipatedunds available ZT fr regUlar PJn and programs funded by
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVATTARTE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures

BUDGETED
71890000
25152100
ACTUAL
71890000
21575527
OVER
f UNDER
00
3576571
970471 00
93465527 35765 73
62047000
34995100
61469913
28810261
577087
6184839
970491 nn

90280174
31853 53
6761926
31853 53
STUDENT AID FUND
tresi T M expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AyaTTamir
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
10681500
OVER
UNDER
485000
m 665 nn
10681500
0
485000
OJJ
UNEXPENDED PLANT FUND
FUNDS AVATTABTF
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
100000 nn 5
ACTUAL
loooooon
OVER
UNDER
00
LOQ00000
10000000
00
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
289
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 106053500 Included in the approved budget are provisions for the regular program and programs
funled 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
68613500
37440000
S 106053500
60957300
45096200
S 106053500
ACTUAL
68613500
33157922
101771422
60610489
40921921
101532410 h
239012
OVER
UNDER
00
4282078
4282078
346811
4174279
4521090
239012
STUDENT AID FUND
The total approved budget for the student Aid Fund of Bainbridge Junior College provided for expenditures totaling
80000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
34
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
fi BUDGETED 3480000
3480000
ACTUAL
3249500
3249500
fta
OVER
UNDER
230500
230500
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior college provided for expenditures totaling
1692400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
1692400
1692400

ACTUAL
1223979
1663061
439082
OVER
UNDER
468421
29339
439082UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURRS
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expendituretoalnaesibRtrf nnT11110011 Fund Petions Brunswick Junior College provided for
funded bv restricted fnndf a Included in the approved budget are provisions for the regular program and programs
afnddeexpendures1Cmy iuAllTllTolloLT aVlable and bueted expenditures to acual fund available
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
113055000
70597600
S 1 8365P60f1
141117200
42535400
S 183652600
ACTUAL
113055000
70781444
183836444
141319092
41572221
182891313
945131
OVER
UNDER
00
183844
183844

201892
963179

761287
945131
SoSfSSS eXCSedlng 54ST dgetadlnshoubT
made expendituresinxLsfS budgetpprovaf tt t0l Re9ents of the University System of Georgia collectively had
Georgia 9St aPProval theY wld be in violation of budget and appropriation laws of the State of
STUDENT AID FUND
n4335000aVcompris go Prided for expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATTARTE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
143350 nn 14352633
14335000 14352633
S 00
17633
17633
00
than SiSPriSjSSSStSS erede7r3WmorrhnPeo St re 17633 more
fried whenever additional funds become vtfLcseTS FJSEttuSr
made expendituresinxcesf If budgetprovaf tH University System of Georgia collectively had
Georgia y pprovai tney would be m violation of budget and appropriation laws of the state ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES

JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE continued
rOMPARTSON OF APPROVED BUDGET TO TOTAL FTTNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget of Brunswic SrSeSafStSilSlSSiilSS SS
Fund Therefore the budget comparison shown below does not provide ror aircLLipa
tures
FttNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
1 UNDER
00
43036
43036
Q
43036
j
43036
00
The above comparison indicates that Capital Outlay was overspent by 43036
Georgia292
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
tuTKtSiS KSSTtsSoo iSaRXSSiLT1 a Mil piaa fo ami
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
BUDGETED
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
179993700 106889400 2868831 nn 1784396 1043815 2828211 00 58 58 15 25 541 078 00 4
s 40 12 36 619 359 500 42 86 01
213082100 73801000 2118461 701509 14 96
s 2868831 00 2819971 10 48 859 90
8240 48 s i 240 48
STUDENT AID FUND
7314000taA crisororanticipatedfunds available JW8 S fr totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPEND ITITRES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
73140 nn
73l40nn
OVER
UNDER
7150100 IJ163900
7150100 163900
oo nnUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
293
a

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 of Clayton Junior College did not provide for any expenditures from the Unexpended Plant
Fund Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted expendi
tures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 164350
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
00
s 00
s 00
OVER
ACTUAL UNDER
164350 164350
125001 125001
289351 289 351
164350 164350
125001 125001
294 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
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expendi
tures totaling 279177300 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
124765000
154412300
S 279177300
160936700
118240600
S 279177300

ACTUAL
124765000
141157041

265922041
159350770
102667254
262018024
3904017
OVER
UNDER
00
13255259
13255259
1585930
15573346
17159276
3904017
STUDENT AID FUND
60 0OOeoOtaA rZlZlLTJtht f f T AdFd of Dalt Jior College provided for expenditures totaling
tures00maybe suizeHslollof lable and ted expenditures to actual funds available and expend
FUNDS AVATTABTE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
6000000 S
6000000
ACTUAL
OVER
f UNDER
3858800 2141200
3858800 2141200
00 S JDQUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
295
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel county Junior College provided for
expenditures totaling 71657000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
f UNDER

Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
628 450 00 628 450 00 00
88 120 00 88 904 06 784 Ob
s 716 570 00 s 717 354 06 s 784 06
509 110 00 509 724 95 414 95
207 260 00 207 129 11 130 89
716 570 00 s 716 854 06 s 284 06
500 00 s 5 00 00

The above comparison indicates that Personal Services were overspent by 41495 Actual funds available were 78406
more than anticipated and actual expenditures were 28406 more than approved budget provisions which resulted in ds
available exceeding expenditures by 50000 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
total approved budget for the Student Aid Fund of Emanuel County Junior College provided for expenditures totaling
0 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
The
3502900 A compar
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 3502900 ACTUAL 3292395 3292395 00 OVER UNDER 210505
3502900 210505
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
ling 26277700 A comparison of anticipated funds available and budgeted expenditures to actual funds available
tota
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
and
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
5000000 5000000 00
2457000 2457035 35
7457000 18820700 7457035 18820773 35 73
26r777 00 26277808 1 08
76277700 s 22004998 4772810 42 42 727 728 n
10
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
297
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 196896800 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
1061350 907618 00 00 1061 840 350 055 00 62 67562 00 38
1968968 oo 1901 405 62 67562 38
1360306 608662 00 00 1388 506 1895 736 515 251 53 23 76 28430 102146 73716 53 77
1968968 00 24
6 153 86 s 6153 86
The above comparison indicates that Personal Services were overspent by 2843053 Actual funds available were
6756238 less than anticipated and actual expenditures were 7371624 less than approved budget provisions which
resulted in funds available exceeding expenditures by 615386
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Floyd Junior College provided for expenditures totaling
4100000 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
Student Aid
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
4100000 5937380 18373 80
4100000 5937380 00 18373 80
00
The above comparison indicates that Student Aid was overspent by 1837380 Actual funds available were 1837380
more than anticipated and actual expenditures were 1837380 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
Georgia298
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
8883200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
8883200
ACTUAL
1592761
00
s 88R32nn
RRR32nn
80233
9616149
OVER
UNDER
7290439
8023388
732949

1337449 iz
82787 On
7545751
8278700UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
299
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 167985300 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
1 1 101145 578708 679853 00 00 00 110114500 58296559 168411059 126475401 41766621 168242022 169037 s 00 425759 425759
1 267288 412565 00 00 253399 510121
s 1 679853 00 256722
169037
The above comparison indicates that Operating Expenses were overspent by 510121 Actual funds available w
4 257 59 more than anticipated and actual expenditures were 256722 more than approved budget provisions which resulted
in funds amiable exceeding expenditures by 169037 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 f celyhad
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gainesville Junior College provided for expenditures totaling
3248300 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
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
3248300
ACTUAL
6858400
i58400
OVER
UNDER
3610100
3610100
00
The above comparison indicates that Student Aid was overspent by 3610100 Actual funds available were 3610100
more than anticipated and actual expenditures were 3610100 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
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
qn e total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totalino
bUuu A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED i 25000 s
2 5000 R

ACTUAL
OVER
UNDER
25000
00
25000
00
flfl
oa
301
UNITS OF THE UNIVERSITY SYSTFM OF GEORGIA
COMPARISON OF APPROVED BITDGET 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 operations of Gordon LStd
stricifundstrcrinfnticteffun SSSbSKSSpitI Pacual funds available and
expenditures may be summarized as follows
FTTWDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses

BUDGETED
118032500
28047700
1 4600200
85105000
60975200
146080200
ACTUAL
118032500
29560070
S 147592570
OVER
UNDER
00
1512370
1512370
82868977
62125934
2236023
1150734
Excess of Funds Available over Expenditures
144994911
7597659
1L
1085289
7597659
The above comparison indicates that Operating Expenses were overspent by JiSitfiSSiillt
inunlLrirabexreeSnrexpenfitureriyrl etdmentr should bf filed whenever additional funds become
available so that increased expenditures will not exceed budget provisions
Georgia
STUDENT AID FUND
may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
7050000
ACTUAL
6862700
OVER
UNDER
187300
7050000
6862700
00
187300
00UNITS OF THE UNIVERSITY SYSTEM OF GEOROTA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPElsrnTTnPPg continued
UNEXPENDED PLANT FUND
1032100taA cpiof1ntcipaLdnSdfvailaSleFand iLTT 1X PrVdeA expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATLARLK
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
1032100
10371 on
ACTUAL
OVER
UNDER
463716 568384
776173
1239889
12 39889
fifi
776173
207789
207789
00
more thaYanticipaSdnd actuafltrf l W07789
flea Wh additi SocJ avaibleloaf iE3K2i2W bdg1f props HUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
303
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
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
159960000
68652800
S 328613800
180847600
47765200
S 278613800
ACTUAL
159960000
65711925
Ll
725671925
180371039
45287865
s 225658904 1slL
S 13021
OVER
UNDER
00
2940875
2940875
476561
2477335
2953896
13021
STUDENT AID FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
5805000
ACTUAL
4789590
OVER
UNDER
1015410
4789590 iz
00
1015410
00
UNEXPENDED PLANT FUND
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
5246000
00
5246000
ACTUAL
1195470
3859745
5055215
OVER
UNDER
4050530
3859745
190785
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5346000

1846490
3208725
3399510
3208725UNITS 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 2 30931200 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
155327500
75603700
S 309 31 2 00
162014800
68916400
230931200
ACTUAL
155327500
75300898 1
230628398
159312166
67383957
226696123
S 3932275 S
OVER
UNDER
00
302802
302802
2702634
1532443
4235077
3932275
STUDENT AID FUND
S49 605eontaJ arVed bU3rt 5rthe tudent Aid Fund f Macon Junior College provided for expenditures totaling
llL S LPated fdS ailable and budgeted expenditures to actual funds available and e
tures may be summarized as follows
expendi
FUNDS AVATTARTF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 49605 oo
49605 00
ACTUAL
5124900
5124900
fl
OVER UNDER
1644 00
1644 00
00
The above comparison indicates that Student Aid was overspent by 164400 Actual funds available were 1 fAA on
rsr51 s sLtirSiSjssSMJsisa 11 a
not exceed budget provisions
collectively
aws of the State ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
305
JUNIOR COLLEGES continued
MACON JTTNTOR 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
11773100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendr
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
11773100
ACTUAL
OVER
UNDER
1143734 10629366
00
10604424
1060442
117731 00
11748158
24942
11773100
127049 S f1 11646051
11621109
116711 09 306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesotaling ISTlsOo SSlSlT1 t FUnd Perations f Middle Gert College provided for expendi
tattf49 3500 Included in the approved budget are provisions for the regular program and programs funded
eXpendituLtdraaTbulriLad1rfollosC1Pated 3Vailable bUdgeted actual fund available and
FUNDS AVATTARTE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
200852600
74140900
274993500
198962500
76031000
274993500
ACTUAL
200852600
69506365
270358965
196903580
73397540
270301120
57845
OVER
UNDER
00
4634535
4634535
2058920
2633460
4692380
57845
STUDENT AID FUND
niR n tal approved budget for the student Aid Fund of Middle Georgia college provided for expenditures totalina
lurermaVbe summarSeTas ftllsT edexpenditure actualunirSbleexpendi
FUNDS AVATTABTE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
11800000 12638100
118000nn 12638100
S 00
OVER
UNDER
838100
838100
The above comparison indicates that student Aid was oversrient h fl ii nn 4 i 1
more than anticipated and actual expenditures were S8 381 on 8381 Actual funds available were 838100
should be filed whenever aonalc exclefbudgerovisions
made expendituresinexcefol tudgetpprovaf thevoulde f 7 SStem f Gergia collectively had
Georgia ouaget approval they would be in violation of budget and appropriation laws of the State ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
307

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
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
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 863288 Actual funds available were 8 63288
more than anticipated and actual expenditures were 863288 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
5600000
5600000
s ACTUAL 64632 88
s 64632 88
00
OVER UNDER
s 863288
s 863288
00
308
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesotaling Ml1 l63 Hteton Fund operations of South Georgia College provided for expendi
brLtrirtSfifll Included in the approved budget are provisions for the regular program and programs funded
expenliCrefmaTbsulaedrfollows01363 to actual fund available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
144167000
69847700
S 214014700
ACTUAL
144167000
70048211
OVER
UNDER
00
200511
214215211
200511
146638400
67376300
146937667
67551624
299267
175324
2140147 no 214489291
474591
11
274080 XsL
274080
spentTby sTSTSaiSvanabSfifnTfl XT 299267 d Operating Expenses were aver
se tpprovea
STUDENT AID FUND
OgSeOVmprrrsonfantLitef f unoav Tbl Ttt Cllege prvided fr expenditures totaling
tures may be summarized as olows available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
30907600 32047517
OVER
UNDER
1144917
309076 on 32047517 1144917
S nn
more thantLipaand actuaf expenditureserelirsirSore tn f V T T aVailable We 1144917
should be filed whenever additional ZlJAlH SJSSSSTJSJ
madeZptfZS bapprov ilofIINTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
309
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSSWARE COUNTY JUNTOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund of WaycrossWareIndudgetedlxpenaiSrenfactuarfunds
expenditures totaling 10022500 A comparison of anticipated funds available ana ouag p
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
8292500
1730000
10072500
ACTUAL
292500
oo IrL
292500
oo 1L
792500 S
OVER
UNDER
8000000
1730000
9730000
10022500
7 9 2500
UNEXPENDED PLANT FUND
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
770053900
ACTUAL
OVER
UNDER
770053900
1 98257858 S 21796042
1 98257858
00
71796042
00y
310
UNITS OF THE UNIVERSITY SYSTEM OF GPORGTA
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
esator2SoofSoteSLdntidtSkWaWaY InStltUf f aphy Prided for
funded by restricted funds A comparison of anticipated fnnd budfre prY1SA10nS fr the regular program and programs
able and expenditures may be summarized as follows available and budgeted expenditures to actual funds avail
The
expenditure
FUNDS AVATTABTE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
53700000
152100000
S 2058000 00
72500000
1333O0OOO
2058ooo on
ACTUAL
53700000
144808273
198508273
68127836
130380437
198508273
O
OVER
UNDER
00
7291727
7291727
4372164
2919563
7291727
00
UNEXPENDED PLANT FUND
turesotSng SoTt SSiSSSoSSSJSfflS ZFSTX Oceanography provided for expend
and expenditures may be summarized as follows available and budgeted expenditures to actual funds available
FUNDS AVATTRRTF
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
53562100
00
535671 OO
535671 00
ACTUAL
8588750
35475050
44063800
OVER
UNDER
44973350
35475050
9498300
40042168 13519937
4021637 4071ft 17

f90D
1916UNIVERSITY OF GEORGIA LIBRARIES
3 ElOfl D5357 33bT