Report of the State Auditor of Georgia, year ended June 30, 1976

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1 REPORT OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30 1976 RECENT JXUG 0 7 1077 DOCUMEJjjS

VJ State Auditor
mUniversity of Georgia Libraries
Athens Georgia 30602
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1976
VaVCV tuv
State Auditor
84 25 k nrnr
9 357GRI 001 XLSTATE 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 1976
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
jare on file in this office and are open to public inspection
g itree t77sfffi
Respectfully
ycvCvw
State Auditor
Atlanta Georgia
December 31 1976Vll
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
5
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48
52
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60
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64
68
69
81
86
87
90
95
99
102
109
113
117
120
126
132
136
152TABLE 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 of the Judicial Council 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
Page
160
161
162
162
163
165
165
166
167
168
168
169
170
171
173
174
174
175
175
176
176
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183
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188
188
189
193
194
194
195
196
198
199
199
200
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
205
218
222
228
230
233
234
236
237
238
240
242TABLE 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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
244
245
246
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256
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264
266
268
270
274
277
278
280
283
285
286
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294
296
298
300
302
303
305
306
308
309
311
313
315
316
318
319
320
322
323
324TABLE 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
Georgia World Congress Center Authority George L Smith II
Herty Foundation
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
OTHER UNITS
Georgia Firemens Pension Fund
Georgia Tech Revenue Bonds Trust Account
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
WGST Georgia Tech Broadcasting StationSECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEMGENERAL COMMENTSGENERAL 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 1976
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1976
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 117 shows there was a Budget Fund surplus of 1070299879 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 52 shows there was a surplus in the Department
of Administrative Services Fiscal Division of 1329215769
The total surplus of all State spending units excluding units of the University System in the amount of 1070299879
together with surplus of 1329215769 in the Department of Administrative Services Fiscal Division made a total surplus
of 2399515648 at June 30 1976
Of the total surplus of all State spending units of 1070299879 the surplus of the Revenue Sharing Fund was
28987965 This surplus upon the return of funds to the Department of Administrative Services Fiscal Division can be
reappropriated in the next fiscal period according to the regulations of the Office of Revenue sharing
A Consolidated Balance Sheet of all funds is presented on pages 3233 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 279662865102 for the fiscal
year ended June 30 1976 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
1976
168503949355
82709506907
595944845
6321079
231497222
1615590325
160578215
25839477154
1975
155775281206
96231320781
298731224
10284408
244377874
2850663443
145769515
14284246577
279fi686ql02 s 269840675028
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
1976
1975
279662865102 269840675028
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
LOANS TO COUNTIES COLLECTED BY DEPARTMENT
OF REVENUE TO BE REAPPROPRIATED
33380160104
19101446226
Total Funds Available
69 247 742 43 122 626 431 04
3 048 902 05 1 628 420 14
406 098 245 52 315 269 313 44
105 605 75 202 128 59
11 720 606 57 15 315 583 45
125 701 12 164 178 13
3214 678 809 98 3029 3SZ 25i R9
GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASER
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY TEiySE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
State Funds
Federal Revenue Sharing Funds
1976
44850053056
13141117753
1017057094
669568421
486448464
811174466
3358546310
1861407128
5537922981
28675882548
6598118562
1864610390
167788614106
276660521279
40459800599
18297798
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
43 292157 455 69 S3
448 073597 19
3714 678809 98
s 76 312561 7
1975
42298987276
16310945111
1020029292
885629808
557464050
674838440
3070600046
1695480607
5217188160
30740820836
9235872788
1037939085
150848787324
263594582823
32097777350
13770768
6924774243
304890205
39341212566
307935795389
74706753 6R
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 Other Contractual Expense 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 152157 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 77 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1976 amounted to 32754500000
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 8183 of this report
This schedule shows that Authority bonds outstanding at June 30 1976 amounted to 93804900000GENERAL 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 160200 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are
open to public inspection
AUDIT findings
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as follows
ADMINISTRATIVE SERVICES DEPARTMENT OF
PRIOR YEARS FINDINGS
In the audit report for the year ended June 30 1975 a payroll overpayment of 143421 was made to Russell L Kent
and was included as an account receivable on the Balance Sheet In the year under review final collection was made on
this obligation
On December 20 1974 the following items were stolen from the Central Supply Distribution center 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
PAYROLL OVERPAYMENT
Effective July 1 1975 Mr Gayle N Manley was appointed commissioner of the Department of Administrative Services to
succeed Mr Ernie ONeal Upon retirement Mr ONeal was paid 491289 for accured annual leave earned as State employee
Act No 354 Sections 1 and 2 Georgia Laws 1973 limits the maximum salary of the Commissioner of the Department of
Administrative Services to 3250000 annually An account receivable from Mr ONeal has been established and is included
in the accounts receivable on Schedule 4 page 27 of unit report
VEHICLE MILEAGE RECORDS
The Communication Services Section of the Department of Administrative Services operates a fleet of vehicles for use
by their employees As was the case in the fiscal year ended June 30 1975 documentation to support mileage on these
vehicles for offical State business was not available and could not be furnished upon request It is essential that
adequate records be maintained to provide an audit trail for verification of State use mileage on vehicles used by
departmental personnel
INVENTORY RECORDS
An examination of the perpetual equipment inventory records maintained by the Department of Administrative Services
revealed the following deficiencies
1 A number of equipment items purchased during the fiscal year under review were not included on the
perpetual equipment inventory records
2 There was no audit trail available for tracing new equipment purchases onto the perpetual inventory
records
3 Descriptions of items included on the perpetual inventory records were often incomplete and inaccurate
4 A physical examination of various items included on the perpetual equipment records revealed that a
number of items had been transferred to other divisions within the Department of Administrative
Services with no change of location noted on the perpetual equipment inventory records Appropriate
action should be taken to correct the above deficiencies in the perpetual equipment inventory recordsGENERAL COMMENTS
AUDIT FTNnTNfts continued
ADMINISTRATIVE SERVICES DEPARTMENT OF continued
STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND
It was necessary for the Department of Audits to reconstruct the financial records of the State of Georgia Hazard and
insurance Reserve Fund due to the poor condition of the records Among the types of errors found were the following
1 accountf didrLtTSt J9 f accounts and the subsidiary accounts receivable group of
accounts did not balance with their respective control accounts
2 All invoices billed to insureds were not recorded as revenue on the books
3 Payments received from insureds were often credited to the wrong receivable account
4 checks received from insureds were not always deposited promptly in the bank
5 lLSOc7eATnCeS CrSditS We giVSn t0 insureds with no entrY de in the records to acknowledge
On July 1 1975 the State of Georgia Hazard and Insurance Reserve Fund adopted a new system of accounting At
periodic times throughout the year management should review the accounting records to verify that the records are in
balance and that they are being kept in accordance with generally accepted accounting practices
AGRICULTURE DEPARTMENT OF
PRIOR YEARS FINDING
There was no change in the 307338 due from former employee Lawrence z Zachary brought forward from the fiscal year
ended June 30 1959
ACCOUNTS RECEIVABLE
in the period under review overpayments were made to the Employees Retirement System for Social Security in the
amount of 2130 which consisted of employees withholdings of 1065 and employers cost of 1065 state Income Tax was
overpaid 2225 Refunds should be secured from the agencies involved recovered overpayments are the responsibility of
the person authorizing disbursements The above overpayments are shown as accounts receivable on the Balance Sheet Exhibit
A of unit report
STATE REVENUE COLLECTIONS FUND
in the audit report for the year ended June 30 1975 it was noted that a claim had been filed with the Hartford
Accident and Indemnity Company as Surety for 517550 These funds were for restoration of a defalcation of state
revenue receipts at the Savannah Farmers Market from December 27 1971 through August 22 1974 These insurance funds
were deposited to the Departments State Revenue Collections Fund in the year under review
The savannah Farmers Market historically remitted all revenue receipts to the Departments State Revenue Collections
Fund Effective June 1 1972 all revenue receipts from the Savannah Farmers Market have been remitted to the Georgia
Building Authority Markets Therefore an allocation of the insurance funds was necessary between the State Revenue
Collections Fund and the Georgia Building Authority Markets
The allocation by the Department of 504100 for the Georgia Building Authority Markets and 13450 for state
Revenue Collections Fund was found to be incorrect during the course of this audit The proper allocation of 477300 to
the Georgia Building Authority Markets and 40250 to the state Revenue Collections Fund made an overpayment of 268 00
to the Authority Therefore a refund of 26800 should be secured by the Department of Agriculture from the Georgia
Building Authority Markets for deposit to the state Revenue Collections Fund and then remitted to the Department of
Administrative Services Fiscal Division
COMMUNITY DEVELOPMENT DEPARTMENT OF
REVENUE SHARING FUND
The following is quoted from the audit report for the year ended June 30 1974
Charged S 3SE Vltl 8S
In the year under review no action was taken on these chargesGENERAL COMMENTS
AUDIT FINDINGS continued
COMPTROLLER GENERAL
STATE REVENUE COLLECTIONS FUND
In the period under review examinations and tests were made in all areas of revenue collections The overall results
were good however recommendations were made in specific areas to provide better internal control and to improve the audit
trail
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the period under review the Department of Natural Resources received 63100000 as specific provisos in the
Department of Natural Resources General Appropriation for the following purposes
Planning and Research
Georgia Special Olympics Program
Renovation of the 4H Club Property and Adjacent Property
Acquired for Park and Recreation Purposes
Parks and Historic Sites
Camping for the Mentally Retarded
General Obligation Debt Sinking Fund
To Finance Capital Outlay Projects at Jekyll Island
Recreation Grants
Grants to Counties and Cities in Connection with the
Transfer to such counties and Cities of the Operation
of Certain Existing State Parks
BUDGETED
AMOUNT
2100000
10000000
6000000
35000000
10000000
AMOUNT
EXPENDED
2354464
10000000
3916919
30381364
5300000
63100000 S 51952747
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 1976
ACCOUNTS RECEIVABLE
At June 30 1976 the Department of Natural Resources had in accounts receivable for checks totaling 28699 which were
returned for insufficient funds It is the responsibility of the Department of Natural Resources to effect collection of
these returned checks
STATE REVENUE COLLECTIONS FUND
At June 30 1976 the Department of Natural Resources had on hand numerous checks totaling 1504925 from agents
appointed to sell hunting and fishing licenses which were returned for insufficient funds Since the closing date of the
audit the Department of Natural Resources has collected 439000 of the 1504925 returned checks on hand at June 30 1976
SOIL AND WATER CONSERVATION COMMITTEE STATE
In the year under review no employee of the State Soil and Water Conservation Committee was covered under a fidelity
bond However effective July 1 1976 all employees are covered by Public Employees Blanket Bond No 91447744 issued by
the Maryland Casualty Company which is for Faithful Performance Blanket Bond Coverage in the amount of 10000000 and
Excess Dishonesty Bond Coverage in the amount of 10000000010 GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION
EDUCATION DEPARTMENT OP
A EDUCATION DEPARTMENT OF
TEACHERS RETIREMENT
Audits made by the Department of Audits of the various school systems of the State of Georgia showed that the reports
by some school systems to the Teachers Retirement System resulted in the overbilling of employers costs to the State
Department of Education Payments of 78754804 were made to the Teachers Retirement System by the State Department of
Education which should have been paid by various school systems On June 30 1976 all of the 78754804 had been accounted
for with the exception of a balance of 1300306 due from the following school systems

Buford city of
Charlton County
Hogansville City of
Lincoln County
Pierce County
205704
202492
239459
163688
488963
1300306
A payment of 200000 was received from Pierce County subsequent to June 30 1976
TRAVEL OF BOARD MEMBERS
The audit report for the fiscal year ended June 30 1975 included the following comment
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 members of the
State Board of Education are not governed by the rules and regulations of the State Merit System it is recom
mended that the members comply with the Departments travel regulation that requires the employees of the
Department of Education to submit a standardized statement of travel expenses This statement provides spaces
for rooms meals and odometer readings Use of these forms will provide adequate documentation for audit
inspection
Payments made to Board Members in the year under review included vouchers that were inadequately documented in
accordance with generally accepted accounting standards
On July 7 1976 the Board adopted a policy requiring full and complete documentation of payments for Board Members
per diem and travel expense
TRAVEL OF EMPLOYEES
Tests were made of reimbursements to employees for travel expense Overpayments were made to the following employees
in the year under review
Clark Russell S
Gurley Jim
Powell R E
412
161
206
S
779
Reimbursement should be made to the Department of Education by these individuals
Some of the vouchers examined did not include adequate supporting documentation In some instances maximums provided
in travel regulations were exceeded for lodgings and meals and explanations were not included or were insufficient to
justify payments
It is suggested that payment of travel reimbursements be made only when complete and adequately supported vouchers are
submitted by employees
IMPROPER PAYMENT LIBRARY GRANT
On January 21 1976 a check in the amount of 261084 was issued to Warren County Library Board which should have
been made to the Okefenokee Regional Library Reimbursement was requested from the Warren County Library on March 26 1976
however no payment had been received by the Department of Education on June 30 1976GENERAL COMMENTS
11
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
B INSTITUTIONS
GEORGIA ACADEMY FOR THE BLIND
Verification of cash assets on July 20 1976 showed that actual cash on hand was 2415 short of amount reflected by
records Reimbursement should be made to the Georgia Academy for the Blind by responsible officials
Student training activities which result in sale of goods and services are handled by instructional personnel of the
Georgia Academy for the Blind Records were not maintained in the business office of customer billings and collections
All financial activities should be under the direct supervision of fiscal officials Complete and accurate records should
be maintained for all customer transactions
Methods of internal control of fiscal procedures in use at the Georgia Academy for the Blind do not conform to
generally accepted principles of accounting Specific improvement is needed in the following areas
1 Prenumbered receipts should be used for all monies received
2 All cash received should be deposited to bank accounts without undue delay
3 Remittance should be made to Central Accounting of the Department in a timely and systematic manner
4 Request for reimbursement of petty cash expenditures should be made timely
5 All fiscal transactions should be systematically recorded and supporting file documentation should be properly
organized
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
The audit report for fiscal year ended June 30 1975 reported a net variance between receipts and bank deposits of
125747 The State Superintendent of Schools was asked to either produce a documentation explaining the variance or to
initiate proceedings for recovery
After further investigation the State School Superintendents office could produce no explanation of the variance and
a claim was filed with the Maryland Casualty Company under Public Employees Blanket Bond No 91447744 The bonding
company denied payment of the claim on the grounds that there was insufficient evidence to reasonably establish the cause
of the loss After reviewing the facts the Attorney General advised against further legal action
Recommendations were made by the auditors for the purpose of strengthening accounting procedures and internal controls
in the audit report for the year ended June 30 1975 Changes were implemented by the School in the year under review and
tests made of the records and new control procedures revealed improvement in the fiscal management of the School
A penalty of 2561 was paid for delinquent filing of a sales tax return A refund of the penalty was agreed to by
officials of the State Department of Revenue during the course of the audit and will be reflected in the subsequent year
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
In the audit report for the year ended June 30 1975 the practice of waiver of fees was deemed to be in violation of
the Constitution of the State of Georgia Audit tests in the year under review revealed that this practice has been
discontinued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
PRIVATE TRUST AND AGENCY FUNDS
On September 10 1975 the Board of Regents approved a selfinsurance program for medical and hospitalization benefits
for all employees of the Board of Regents of the University System of Georgia except those employees of the University of
Georgia Medical College of Georgia and Augusta College An administrative claims service agreement with Equitable Life
Assurance Society of the United States went into effect on October 1 1975 Under this agreement Equitable will be an
agent for the Board of Regents in receiving and processing claims in disbursing claim payments under the program and in
performing certain additional duties as set forth in the agreement For their services Equitable will charge an annual fee12
GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF continued
PRIVATE TRUST AND AGENCY FUNDS continued
based on a percentage of claims paid
One of the additional duties of Equitable mentioned above is the preparation of a bank reconciliation of the special
bank account maintained at Chase Manhattan Bank New York New York No bank reconciliation has been performed since it
was established in October 1975 by the Equitable Life Assurance Society of the United States
On the Analysis of Cash Balance Schedule 5 page 36 of unit report there is a total of 13868132 stated as an
unidentified difference between bank balance and book balance
The Regents Central Office has initiated efforts to work out a procedure whereby the above mentioned bank account can
be reconciled
Due to the fact that the bank account could not be reconciled the Department of Audits offers no opinion on the
Employees Health Benefits Account which is included in the Private Trust and Agency Funds in unit report
GRANTS STATE AID
TO COUNTIES
HANCOCK COUNTY
In the audit report for the year ended June 30 1975 it was noted that checks totaling 429789 were being retained
by the Department of Administrative Services Fiscal Division for Hancock County In the year under review this amount
was paid to the Employees Retirement System on behalf of Hancock County
In the year ended June 30 1976 grants totaling 7243745 were due to Hancock County Of this amount 6970371
was paid directly to Hancock County and the remaining 273374 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 All liabilities of
the Hancock County Hospital Authority were resolved during the period under review 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 its 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 Transportation Board and the Fiscal Division of the Department of Administrative Services of such failure
and thereupon it shall be the duty of the State Transportation Board and the Fiscal Division of the Department
of Administrative Services to withhold from such county governing authority all appropriations for highway and
road purposes alloted to such county until such county governing authority has fully complied with the pro
visions agreed to in its plan of coverage Provided however the State Transportation Board and the Fiscal
Division of the Department of Administrative Services 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
ACCOUNTING RECORDS
Formal accounting records were not maintained by the Fiscal Division for State Aid Grants to Counties It is recom
mended that both a cash journal and general ledger be established to provide an adequate audit trail for all transactions
TO MUNICIPALITIES
ACCOUNTING RECORDS
Formal accounting records were not maintained by the Fiscal Division for State Aid Grants to Incorporated
Municipalities It is recommended that both a cash journal and general ledger be established to provide an adequate audit
trail for all transactions
GENERAL COMMENTS
13
si
AUDIT FINDINGS continued
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 were 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
zational units and fund sources The system also provides for posting each transaction three times twice to balance sheet
accounts and once to revenue or expenditure accounts These procedures are not in accordance with the accounting procedures
and instructions issued in January 1968 under Sections 401805 and 401813 of the State Code of Georgia
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
CASH
During the year under review sixtyeight cash accounts located throughout the various counties had ending balances
posted to the Department of Human Resources general books that were not in agreement with the balances obtained through
auditing procedures It is recommended that all Private Trust and Agency Funds Petty Cash Funds and Vocational
Rehabilitation Imprest Accounts be formally reconciled to the subsidiary book balances as of the end of each fiscal year
A copy of this formal reconciliation should be submitted to the Departments general accounting section and the reconciled
balances should be compared to the balances carried on the Departments general ledger Any differences noted should be
adjusted in order to obtain a correct balance A copy of each individual reconciliation should be retained for the State
Auditors office
In past years the State Auditors office has reconciled all cash accounts within the Department The Internal Audit
Staff of the Department of Human Resources should initiate audits on all cash accounts within the Department and reconcile
these to general ledger balances Copies of these internal audits should be made available to the State Auditors office
The audit of cash revealed five 5 bank accounts that were not recorded in the general ledger of the Department of
Human Resources Procedures should be established to constantly update the general ledger of the Department in order to
insure that all funds are recorded
During the year under review it was noted that two 2 new centralized Private Trust and Agency Funds balances were
recorded on the general ledger of the Department These funds had balances in prior fiscal years however the records had
not been disclosed to the State Auditors office until Fiscal Year 1976 It is recommended that all books pertinent to
departmental operations be made available to the auditors for review on a timely basis
Although instances of actual theft or embezzlement were not disclosed during the audit we are unable to state that
losses could not have occurred The inadequacy of control systems and confusion of records create a situation where theft
or embezzlement is easily possible and would not be readily detected
STATE REVENUE COLLECTIONS FUND
The Department of Human Resources collected fees for ambulance licenses certificates of need and laboratory licenses
from July 1 1975 through June 30 1976 All fees collected during this period were transferred to the Departments
central accounting office and deposited within the Budget Fund bank account Remittance of these funds to the Department of
Administrative Services Fiscal Division was not made as of June 30 1976 Georgia Code Section 40423 provides for the
prompt remittance of revenue collections to the State Treasury The Department of Human Resources should deposit all14
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
STATE REVENUE COLLECTIONS FUND continued
revenue collections to the State Revenue Collections Fund and remit the fund balances monthly
Section 16 of the Child Support Recovery Act requires that the State portion of Child Support Recoveries be deposited
to the general fund of the State These payments should be made through the State Revenue Collections Fund At
June 30 1976 the State portion of the child Support Recovery Fund balance could not be identified The balance of the
State Revenue Collections Fund is understated by this unidentified amount
At June 30 1975 the cash balance of the State Revenue Collections Fund was adjusted to include 2032180 due from
the Budget Fund The audit report for the year ended June 30 1975 called for the prompt remittance of these funds to the
Department of Administrative Services Fiscal Division At June 30 1976 these funds had not been remitted and are included
in the cash balance of the State Revenue Collections Fund
During the year under review the State Revenue collections Fund was maintained as a separate system and was not
reflected in the general ledger of the Department of Human Resources Generally accepted accounting principles require that
all financial transactions be reflected in the general ledger to state accurately the receipts disbursements and fund
balances
ACCOUNTS RECEIVABLERESERVESREVENUES
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 auditors of the State Auditors office and adjustments resulting from this
review were included in the audit report for the year ended June 30 1975
Reviews and examinations of the Trial Balance at June 30 1976 as presented to the State Auditors office indicated
serious problems within the accounts receivable reserves and revenue accounts Further investigation revealed that these
accounts had not been reconciled or analyzed during Fiscal Year 1976 Due to the lack of reconciliations andor analysis
of these accounts the Balance Sheet in our opinion is misstated and as such we offer no opinion as to the fairness with
which the accompanying financial statements present the financial position at June 30 1976
It should be noted that the State Auditors office has made over 200 journal entries in an attempt to reconcile these
accounts However time did not permit a complete indepth audit of these accounts As late as October 15 1976 the
Departments Central Accounting Unit was notifying the State Auditors office of changes to the June 30 1976 Trial
Balance
INVENTORIES
In the year under review inventory was not taken by the Internal Audit Staff of the Department at central supply
locations until August 11 1976 It is recommended that an inventory be taken at these centralized locations on the closing
date of each fiscal year
Although various units maintain inventory records for supplies and equipment the general records of the Department do
not reflect inventory balances For information purposes only the Balance Sheet in unit report reflects 579271952 of
consumable supply inventory
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the period under review the Department of Human Resources received 176548300 as specific provisos in the
general appropriation under operations and construction for the following purposesGENERAL COMMENTS
15
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL APPROPRIATIONS SPECIFIC PROVISOS continued
OPERATIONS
For the Hemophilia Program
For the Hemophilia Program
Metropolitan Atlanta Area
Augusta
For Day Care Centers in the Appalachian Region
For the Factories for the Blind in Bainbridge
Atlanta and Griffin
For Regional Prenatal and Postnatal Care Programs
For the Community Cardiovascular Council
StrokeScreening Program
For Toxoplasmosis Screening
To Continue the Atlanta Association for Retarded
Childrens Project Rescue Outreach Advocacy
Program
For Contracts with Georgia Indigent
Legal Services Incorporated
CONSTRUCTION
For Capital Outlay at the Georgia Retardation Center
For Capital Outlay at Northwest Georgia
Regional Hospital
AMOUNT
BUDGETED
AMOUNT
EXPENDED
10000000 10000000
2500000
5084500
7584500
43700000
23442500
15000000
10000000
2000000
3500000
25000000
26321300
10000000
4789800
57578000
18822800
15000000
10000000
2057500
3500000
24999900
27753300
9138700
17fi54R300 1R3fi40000
CHILD SUPPORT RECOVERY ACT
The Child Support Recovery Act was approved on March 28 1973 Section 16 of that Act is as follows
Payment of support pursuant to an administrative order shall be made to the Department of Human Resources
Child support ordered by a court pursuant to a final divorce decree or an order in a proceeding for nonsupport
shall be paid by the clerk or the probation officer to the Department upon a showing that the child is a
recipient of public assistance Any payments so made shall be deposited by the Department to the general fund
of the State
The payments of support received by the Department include recoveries of Federal funds and funds for additional depen
dent support as well as the recovery of State appropriated funds used to pay benefits Section 16 cited above does not
make a distinction between these types of monies included in the payments
During the year under review payments of child support recoveries were used to reduce both Federal and State portions
of the Public Assistance Program The original Child Support Recovery Act provided authority to deposit payments received
into the general fund of the State only
Receipts and disbursements for the Child Support Recovery Program were made through various fund groups and bank
accounts and did not facilitate an adequate audit trail
After discussion with the Director of Accounting Services for the Department and extensive reviews of the available
records this office has concluded that the State portion of the ending balance is unidentifiable consequently the State
Revenue collections Fund is understated by an undetermined amount
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 However a statistical
sample was performed on five counties and the underlying source details were found to be in good order A personal
services sample pointed out that personnel files maintained at the Department of Human Resources were incomplete complete16
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
STATISTICAL SAMPLES continued
personnel files for Department of Human Resources employees at outlying locations are not maintained in the central office
The following are functions that the State Auditors office performed statistical sampling on during the course of
this audit
FUNCTION
Outstanding Check Files
Payroll Bank Account
Medicaid Bank Account
Bills Bank Account
Accounts Payable Files
Vocational Rehabilitation
Case Services
Public Assistance Program
Five Selected Counties Only
TIME COVERED
Year Ended June 30 1976
Year Ended June 30 1976
Year Ended June 30 1976
Outstanding at June 30 1976
Expenditures for Quarter Ended March 31 1976
Expenditures for March 1976
The underlying source documentations for each of the above samples were examined and found to be error free at this
time Based upon this examination there is a 95 probability that the populations as defined above do not exceed an
error rate of more than 14 of 1 of the population amount expressed in dollars
Audits in prior years have included statistical samples of the Medicaid Payment System however the request for the
audit trail files of the postings to the general ledger were not received in time to include in this audit and as such we
cannot verify the validity of the Medicaid Payment System
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 3368016279 which is the estimated States share of Medicaid services provided prior to
July 1 1976
Audit reports prior to Fiscal Year 1975 presented schedules containing information by county as to the number of
unduplicated recipients receiving benefit payments within the Medicaid Payment System This information for Fiscal Year
1976 is on file in the State Auditors office
During Fiscal Year 1976 the Medicaid Payment System experienced difficulty in processing payments to Medicaid pro
viders in order to expedite payment some providers were paid with an advance check by the Central Accounting System and
these advance payments amounted to 172505858 at June 30 1976 The Medicaid Division has reimbursed the Central
Accounting Section 154123158 for repayment of advance checks The State Auditors office informed the management of
the Medicaid Division that this was a bad accounting practice and that it enhanced the possibility of duplicate payments to
providers After this advisement the Medicaid Division continued to issue advance checks and are still doing so in Fiscal
Year 1977 However the voucher packages supporting the advance check now contain copies of providers bills and the
central Accounting Section is maintaining an analysis of all advance checks issued and reimbursements received from the
Medicaid DivisionGENERAL COMMENTS
17
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
PERSONNEL SERVICES
The Department of Human Resources is required to submit tape files supporting the disbursements of personal services
and travel expense for the fiscal year to the State Auditors office These files are to be itemized by employees and
balanced to the general ledger of the Department The files when examined by the State Auditors office reflected
15404056 of travel expense that could not be identified by employee This amount 15404056 will be reflected in the
Supplement for State Agencies as undistributed travel A listing by employee name is being prepared and will be placed on
file in the State Auditors office
PAYROLL EXCEPTIONS
The State Merit System in certifying payrolls for the Department of Human Resources had various exceptions in Fiscal
Year 1976 These exceptions have been reviewed with the Personnel Services Section and the following have not been cleared
by the Merit System
Charles F Berry
Oreta C Cook
Emma H Goodroe
James L Jurgens
Nell M Teal
129200 Overpayment
113300 Overpayment
269450 Overpayment
30000 Overpayment
22600 Underpayment
The Personnel Services Section should contact these employees and establish ways and means by which to collect andor
refund these payroll exceptions In the event these exceptions are incorrect the State Merit System should be advised
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 1976 and the results of operations for the year ended in conformity with accounting principles appli
cable to units of the State Government
JUDICIAL SYSTEM
SUPREME COURT
In examining travel vouchers it was noted that in some instances Justices and employees of the Supreme Court of
Georgia are not attaching to their request for reimbursement for travel a paid copy of hotel or motel bill and other
receipts that would be reasonably expected Request for reimbursement for travel did not include a detail of meals by the
day and request for mileage reimbursement at the prescribed rate for use of privately owned automobiles did not indicate
beginning and ending odometer readings for trips involved
COURT OF APPEALS
In the audit report for the year ended June 30 1975 comments were made relevant to incomplete documentation of travel
vouchers During the year under review the Court of Appeals of Georgia upgraded their travel voucher requirements The
travel vouchers examined in the latter part of the fiscal year were found to be in good order and properly documented
SUPERIOR COURTS
A salary overpayment of 583000 was made to Ms Mary Corine Hentz during the prior fiscal years This matter has
been referred to the Attorney General and steps have been taken to recover this overpayment In the year ended
June 30 1976 no funds were recovered and the salary overpayment of 583000 is shown as an account receivable on the
Balance Sheet Exhibit A of unit report18
GENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OP
SCOPE OP 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
determine the degree of reliance that adequate methods existed to safeguard the assets of the Department and that accounting
data were accurate and reliable Our examination also included tests to determine if the Department was in compliance with
State laws and regulations governing the Department
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE
EMPLOYMENT AND TRAINING AND UNEMPLOYMENT COMPENSATION RESERVE FUND
The examinations and tests performed on the various bank accounts maintained by the Department of Labor revealed that
the Department was not reconciling all the cash in bank balances to the amounts recorded in the general ledger This
practice resulted in the failure of the Department to record in the books a number of cash deposits cash disbursements and
cancelled checks
ACCOUNTS RECEIVABLE
In the year under review all accounts receivable balances as reflected by the Department of Labor were misstated due
to numerous errors These errors included the utilization of the accounts receivable for purposes other than they were
intended misclassifications and unrecorded activities
ACCOUNTS PAYABLE
The audit report for the year ended June 30 1975 stated that the list of accounts payable furnished to the auditors
did not reconcile with the general ledger total for accounts payable as posted by the Department of Labor During the year
under review a comprehensive review of all prior years accounts payable was made by the auditors Any erroneous or unsub
stantiated items that were found to be still open were adjusted out leaving only the items representing legitimate
liabilities to the Department The resulting corrections are reflected as adjustments to prior years accounts payable on
the Analysis of Surplus Exhibit B of unit report A new accounts payable system is now being implemented by the
Department of Labor
REVENUES
At the end of the fiscal year June 30 1976 an audit adjustment of 4295348351 was made to adjust revenues from
the U S Government The 4295348351 reduction in revenues from the U s Government was based on information obtained
from year ended Federal Cost Reports which may be more or less than actual funds received
The above adjustment was the direct result of Federal revenues being overbudgeted in the year under review and the
corresponding failure to file a corrected budget amendment We were unable to determine how much of the above adjustment
affected current year revenues and how much if any affected prior year funds Therefore the resulting adjustment is
reflected in this report totally as a reduction of current year Federal revenues in the Comparison of Approved Budget to
Total Funds Available and Expenditures Schedule 4 page 29 of unit report
EXPENDITURES
During the course of the examination the following errors were noted in the expenditures for the year ended
June 30 1976
1 Incorrect classification of expenditures as to funding source and object codes
2 Expenditures were budgeted by specific line items but actual postings were not consistently charged to the
appropriate expenditure line items
3 Prior year expenditures were paid and expensed in the current year
4 Failure to record on the books a substantial amount of accruals at June 30 1976GENERAL COMMENTS
19
AUDIT FINDINGS continued
LABOR DEPARTMENT OP continued
PUBLIC TRUST FUNDS
During the year under review disclosures were made concerning irregularities in Manpower Development Training Act
Program Comprehensive Employment and Training ActAllowance Account and the Unemployment Benefits Account
In both the Manpower Development Training Act Program and the Comprehensive Employment and Training ActAllowance
Account Department of Labor personnel instigated investigations of the irregularities and submitted their findings to the
District Attorneys Office for possible action Federal authorities are presently investigating any irregularities in the
Unemployment Benefits Account
A monetary precision random sample is being utilized on the Unemployment Benefit payments to recipients for the year
ended June 30 1976 This sample will attempt to prove the transactions as they relate to the Departments bookkeeping
procedures and the actual receipt of the payments to the various recipients At the time of this audit implementation of
this sample was proceeding Any additional information will be issued in a subsequent report
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1976 the Private Trust and Agency Funds had a cash balance of 120880274 This balance does not
accurately reflect the true liability for the various payroll deductions at June 30 1976 A thorough evaluation and
corresponding correction should be undertaken by Department of Labor personnel to correct the balances
During the year under review the Department of Labor received refunds totaling 58622689 from the U S Government
for current and prior period remittances of both employees and employer FICA for Comprehensive Employment and Training
Act participants along with accrued interest The 58622689 is included in the 120880274 fund balance for Private
Trust and Agency Funds The 58622689 should remain in the Private Trust and Agency Funds until a determination is made as
to the final disposition
GENERAL
Procedures for encumbrance and payment of payrolls and normal operating expenses appear to be adequate However due
to the inconsistencies in classifying recording and documenting the 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 1976 and the results of operations for the year then ended
in conformity with accounting principles applicable to the units of the State Government
MOTOR VEHICLE COMMISSION GEORGIA
In the audit report for the year ended June 30 1975 an improper expenditure of 2491 was shown for a floral offering
to an employee In the year under review reimbursement was secured and deposited in the Budget Fund
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
In the year under review a number of payroll audit exceptions were reported to the State Auditors office by the
State Personnel Board Merit System of Personnel Administration Employees Service Division At June 30 1976 a net20
GENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
REGULAR BUDGET FUND continued
salary overpayment of 631961 remained outstanding These exceptions were the result of a serious lack of internal
control within the Personnel Office of the Department of Offender Rehabilitation Specific control devices have been
installed in the current fiscal year to assure improved operations in all areas of personnel administration and action
has been taken to secure reimbursement from the employees involved A detailed analysis of these exceptions is on file in
the State Auditors office
STATE REVENUE COLLECTIONS FUND
The audit report for the year ended June 30 1975 stated that several institutions were paying cooks at the community
facilities from funds deducted from workrelease salaries The institutions and amounts are 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 my opinion 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 deduc
tions made from the salaries of prisoners engaged in workrelease programs and that such funds must pass into the
general fund of the State Treasury
In the year under review the State Revenue Collections Fund received 1227000 for the above exception which will be
transferred to the Department of Administrative Services Fiscal Division in the next fiscal period
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
SELF INSURED HEALTH PROGRAM
A program of health insurance for employees was established by the State Personnel Board under powers authorized by
Act 154 of the General Assembly approved on March 16 1961 Ga Laws 1961 p 147 From the inception of the program
through calendar year 1975 coverage was provided to participants through the purchase of a group policy from an insurance
carrier Separate accountability of employee and employer contributions premium payments and administrative costs was
maintained through June 30 1975 for each of the separate plans established for employees of State agencies employees of
county Departments of Family and children Services and employees of county Departments of Health and county governments
In the year under review the three separate plans were merged and coverage of all participants was provided from one
program The State Personnel Board decided to convert from purchased coverage to a self insured program A contract was
executed with The Travelers Insurance Company effective January 1 1976 to process all claims and to prepare payment
drafts which are paid through a bank account maintained for the purpose by the state Personnel Board
All claims submitted by program participants are received by the Health Insurance Section of the State Personnel Board
An index card is manually prepared showing the name and identification number of the employee and the date and description
of the claim The claims are not numbered and no monetary controls of any type are maintained when claims are received
The claims are transmitted to The Travelers Insurance Company and are processed together with other various plans adminis
tered by the Company The State Personnel Board is furnished computer listings of drafts issued copies of the drafts and
lists of drafts presented for payment
The list of drafts issued for the month of March 1976 was verified against employee registers maintained by the
State Personnel Board However since neither a sequential register of claims submitted nor a monetary control to compare
liquidated claims against amounts requested was maintained the verification was limited to proof that payments were for
the benefit of covered employees
The Appropriation Act for the fiscal year ended June 30 1976 included the health insurance program in the budgeted
activities of the State Personnel Board Reserves shown in Public Trust Funds at June 30 1975 were used to pay claims inGENERAL COMMENTS
21
AUDIT FINDINGS continued
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION continued
SELF INSURED HEALTH PROGRAM continued
the year under review and were included in funds available for budgeted operations After providing for unliquidated claims
a fund balance of 1148631849 remained at June 30 1976 for payment of claims in subsequent periods Estimated claims
liability at June 30 1976 as determined by actuarial methods was 796300000
Documentations included with claims are retained by the Insurance company Without the sequential registering of claims
or methods of recording financial data of benefits requested no comparison could be made of the information furnished by
The Travelers Insurance Company other than testing to ascertain that payments were to covered members of the health
insurance program
The Administrative Division maintained financial records based on information furnished by The Travelers Insurance
Company It is recommended that random sampling techniques be employed on a quarterly basis to monitor effectively claims
being processed In addition to the verification of payments to covered employees claims should also be review to reconcile
amounts paid with amounts claimed and to verify prior approval of claims by officials of the State Personnel Board
PUBLIC SAFETY DEPARTMENT OF
CASH SHORTAGE
In the year under review a shortage of 266000 was discovered by the Department of Public Safety at Drivers
License Examining Station Post No 28 The employee responsible for this shortage was bonded under a blanket security
bond in the amount of 10000000 Prior to June 30 1976 the Department of Public Safety recovered 173938 from the
responsible employee and the remaining 92062 from the bonding company
IMPROPER EXPENDITURES
In the year under review the L M Cafeteria was paid 1116 for meals for a death benefits meeting This was an
improper expenditure and reimbursement was secured during the audit
In the year ended June 30 1976 a payment of 53044 for meals was made to the Midnight Sun for the Drivers
License Medical Advisory Board Of this amount 23342 was for spouses of the members of the Board Expenditures of this
nature are considered to be improper and the Department of Public Safety should be refunded 23342
In the year under review terminal leave for examiner Albert Morris was miscalculated and he was overpaid in the amount
of 13500 Reimbursement of 13500 should be secured for this overpayment
GENERAL
During the fiscal year under review the accounting history data as recorded on magnetic tape by the present system
now in use did not balance to the books and records of account Accordingly this history data could not be used for audit
purposes and alternative procedures had to be utilized The Department should take necessary steps to insure that the
accounting history data as recorded on the present system will be correct
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 itemGENERAL COMMENTS
AUDIT FINDINGS continued
SECRETARY OP STATE
REGULAR BUDGET FUND
It is recommended that the Secretary of state review existing policies governing reimbursement of travel expenses for
employees and Board Members and establish travel regulations and policies to insure adequate control of travel reimbursement
A random sample of equipment inventory revealed a lack of proper controls Equipment acquired as long as one year ago
had not been tagged and included on the inventory steps should be taken to see that all equipment is marked for identi
fication and included on the inventory
STATE REVENUE COLLECTIONS FUND
The special audit report of the Secretary of States Revenue Collections Fund made by the Department of Audits and
released March 21 1975 called upon the Secretary of state to produce documentation explaining variances totaling
5058030 or initiate proceedings for their recovery
In the year ended June 30 1975 satisfactory documentation andor cash in the amount of 709450 was received
reducing the 5058030 to 4348580 In the year under review an additional 65700 was received leaving a net variance
of 4282880 at June 30 1976
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 1130465423
STATISTICSSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1976
25
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 Shar ing 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
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
635799943 23 139
62426241 02 14
9015890 00 02
583185780 21 127
2870995 00 01
54590138701 1952 11894
23506615862 841 5122
3686723970 132 803
3133048392 112 683
715106723 26 156
7545016351 270 1644
63841730997 2283 13910
153684114 06 33
4066882404 145 886
226043561 08 49
4092144927 146 892
117842500 04 26
274065400 10 60
60665349 02 13
527668601 19 115
595307010 21 130
38826776 01 08
39138868 01 08
168503949355 6025 36715
15143995280 542 3300
26346459669 942 5740
8036699074 287 1751
24846675740 889 5414
4428907400 158 965
3906769744 140 851
82709506907 2958 18021
502970845 18 110
92974000 03 20
595944845 21 130
6321079 00 01
231497222 08 50
1502747525 54 327
112842800 04 25
1615590325 58 352
160578215 06 35
6356674794 227 1385
1226206669 44 267
2358086374 84 514
319049304 12 70
12287766694 439 2677
2147778199 77 468
713542668 26 156
143850357 05 31
286522095 10 62
25839477154 924 5630
279662865102 10000 60934
Note 1970 Population 458957526
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1976
SOURCE
Education Grammar High Schools
Education College
Public Roads
Pensions and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural Resources Development
Military and Police
Judiciary
Assessment and Collection Revenue
All Other Agencies
State Revenue Collections Unfunded
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Federal Revenue Sharing Funds
Carryover from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue sharing Funds
Federal Revenue Sharing Funds
Funds Available July 1 1975 Unappropriated
Appropriation
Prior Years Surplus Lapsed
Funds Available June 30 1976 Unappropriated
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575
PERCENTAGE
TO TQTAT
2851
989
1591
2 307
1054
176
249
128
45
176
700
00
155
00
2 48
11
11
1 74
01
00
1 oo oo

PER
CAPITA
173 70
60 26
96 95
140 58
64 22
10 74
15 20
7 80
2 77
10 72
42 64
02

943
00
66
1061
05
00
60934

TOTA
797217
276590
444946
645189
294726
49273
69779
35803
12692
49210
195725
105
59037
61008
14173
60479
99591
80583
15176
24647
83125
73560
07624
60575
4329215769
45553
1509 6924774243
66 304890205
304890205
4867938177
21343325

45553
2796678651 n
nSTATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1976
27
APPROPRIATION ALLOTMENTS
STATE
APPROPRIATION
FROM TAXES
FEES ETC
26163935623
23615570616
19940746238
18940516400
4480982500
5243780800
3208548300
1202181000
1974409262
7519769395
FEDERAL
REVENUE GRANTS FROM GRANTS
SHARING FUNDS U S FROM COUNTIES AGENCY
APPROPRIATION GOVERNMENT 15105821737 CITIES EARNINGS 3677500
3664128400 00 82
1203809777 38173543 00 3147396 09
00 8016394165 502970845 123611035 04
00 43391970710 00 16205342 96
00 7801164699 00 28963003 18
00 368377673 00 1109255 72
00 1163333740 92974000 5261628 55
00 369105702 00 312321 45
00 72518933 00 97562 50
00 6475867 00 4030000 00
00 6376170138 00 57848266 96
OTHER
AGENCY
REVENUE
194733382
61597544
1424957
434290765
165281826
32905162
48336219
28561500
15173058
94067751
2631256182
108258605
10560575
4329215769
45553
6924774243
304890205
304890205
4867938177
21343325
45553
SI73069232334 S 4867938177 SB27095069 07 S 595944R 4S S24426331 327 J
6006088488STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1976
OBJECT
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
Total Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Other contractual Expense
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
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Total capital Outlay
Authority Lease Rentals
General Obligation Debt sinking Fund
TOTAT
38613272156
PERCENTAGE
TO TOTAL
1381
PER
CAPITA
8413
2012881547 72 439
3092489575 111 674
1131075050 40 246
334728 44850053056 1161882298 00 00
1604 9772
42 253
5313325396 190 1158
553538555 20 121
826207670 29 180
960774806 34 209
1010610619 36 220
106450381 04 23
65566132 02 14
1815874130 65 396
16486467 01 04
722777471 26 158
162841493 06 35
359661237 13 78
65121098 02 14
13141117753 1017057094 669568421 486448464 470 S 2863
36 221
24 146
17 106
811174466 29 S 177
3358546310 1861407128 5537922981 120 732
66 405
198 1207
8124086 1826352 00 02
00 00
147225937 05 32
7510346 00 02
514622 00 00
32813 00 00
647482 00 00
1866963500 67 407
2183856 00 01
216842970 2243747878 598151 08 47
80 489
00 00
71277 36652442 00 00
01 08
19703582 26366985132 01 s 04
943 5745
28675882548 1025 6248
6598118562 236 1438
1864610390 67 406
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1976
29

OBJECT continued
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
TOTAL
Other Costs
Motor Vehicle Expenses
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
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
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
14896005
12568
15408
446895
15370876
433
90798622
6165
1191665344
763748685
182818192
46236573185
656560400
112297576099
2123215459
s 1 635 429 625 FS4
s 42 509 66
s 497 214 04
s 32 273 08
s 1 0RFS 650 26
s 40 642 159 42
1 677 886 141 06
33380160104
6924774243
304890205
40459800599
18297798
4329215769
45553
10560575
1150717332
21343325
12570112
S 27q662865102
PERCENTAGE
TO TOTAL
01
PER
CAPITA
00
00
00
01
00
03
00
43
27
07
1653
24
4015
76
58 48
00
02
00
04
1 45
60 00
9892
1194
248
11
1447
01
155
00
00

41
01
00

11
03
00
00
00
i01
00
20
00
260
166
40
10074
143
24468
463
35634
01
11
01
24
885
36559
60280
7273
15 09
66
88 16
04
9 43
00
02
2 51
05
03
10000
60934
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 2631256182
Note 1970 Population 458957531
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1976
ASSETS
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
33704902350
665264357
11492193
34381658900
970296
33637723
24068856598
3619468785
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
53027670566
825000
35839674
1059188553
22198549286
141361066660
108514994
33379925129
Construction Fund Georgia State Financing and
Investment Commission
Land and Buildings
Total Assets
62104592302
53064335240
115168927542
164618804499
33488440123
11817803169
325093975333
Note Fixed Assets shown above are onlv 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
JUNE 30 1976
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
SURPLUS
Regular Budget Fund
Balance July 1 1975
Decrease in Year
Balance June 30 197 6
Revenue Sharing Funds
Balance July 1 1975
Increase in Year
Balance June 30 1976
45553
3000000000
4233030160
1862502477
15287194
13700771
42296153202
636230839
39174407025
3000045553
34017322751
33637723
165405867769
3619468785
32754500000
571000000
2370527683
28987965
42932384041
2267930875
59895163
45260210079
245250749606
32183500000
2399515648
Total Liabilities Reserves Fund Balances
Bonded Indebtedness and Surplus
325093975333
Notes See note to Balance Sheet Public Trust Funds
See notes to Balance Sheet state Spending Units35
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1976FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
37
FUNDS AVAILABLE
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 YEAR
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
169310386416
6924774243
304890205
336 377 23
441 982 98 105 605 75
44 289 074 00
1 128 428 00 45 417 502 00
1 058 212 890 61
33380160104
7229664448
44198298
33637723
1150717332
21343325
279662865102
40609824552
10560575
1172060657
12570112
321467880998
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
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
40459800599
18297798 40478098397
4329215769
45553 4329261322
448500
131411
10170
6695
4864
8111
33585
18614
55379
286758
65981
18646
1677886
53056
17753
57094
68421
48464
74466
46310
07128
22981
82548
18562
10390
14106
276660521279
44807359719
32146788099840
SUMMARY OF STATE REVENUE RECEIPTS
1976
1975
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
6 357 999 43 5 948 477 6 5
624 262 41 541 617 01
90 158 90 80 783 73
5 831 857 80 4 907 380 25
28 709 95 29 750 61
545 901 387 01 493 309 194 10
235 066 158 62 229 037 411 50
36 867 239 70 35 308 811 25
31 330 483 92 33 191 757 17
7 151 067 23 6 616 891 05
75 450 163 51 73 068 247 08
638 417 309 97 581 747 340 28
1 536 841 14 1 183 750 98
40 668 824 04 37 559 714 99
2 260 435 61 2 168 368 55
40 921 449 27 39 558 607 96
1 178 425 00 1 078 114 00
2 740 654 00 3 210 101 50
606 653 49 421 682 70
5 276 686 01 5 015 011 87
5 953 070 10 3 078 389 13
388 267 76 311 130 13
391 388 68 380 278 57
1685 039 493 55 1557 752 812 06
151 439 952 80 140 892 014 28
263 464 596 69 316 963 940 74
80 366 990 74 235 193 512 8 5
248 466 7 57 40 171 676 429 22
44 289 074 00 43 392 466 00
39 067 697 44 54 194 844 72
827 095 069 07 962 313 207 81
5 029 708 45 2 057 572 24
929 740 00 929 740 00
5 959 448 45 2 987 312 24
63 210 79 102 844 08
2 314 972 22 2 443 778 74
1502747525
112842800
1615590325
160578215
6356674794
1226206669
2358086374
319049304
12287766694
2147778199
713542668
143850357
286522095
2559471443
291192000
2850663443
145769515
3699743183
1037643055
1571864464
233147009
5169757684
1688269127
497349185
103321248
283151622
25839477154 14284246577
Total State Revenue Receipts
27966286510 269840675028DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
General Property 1975 Levy and 1976 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Public Utilities Digests
On Intangible Digests
General Property Prior Years1 Levies
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Refunds
Individuals
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to Farmers Act 1946
Refunds to Retailers Act 1947
Refunds to Water Craft Act 1947
Refunds to Motor Carriers
Refunds to Others
Sales Alcoholic Beverage Stamps
Refunds
Sales Beer
Refunds
Sales Wine
Refunds
Collecting Fees Retained at Source
Sales Cigar and Cigarette
Refunds
Collecting Fees Retained at Source
Sales 3 Sales and Use
Refunds
Interest and Penalties
Collecting Fees Retained at Source
Sales Industrial Loan Company Tax
Sales Insurance Premiums
Business License Alcoholic Beverages
Distillers
Retailers
Wholesalers
Business License Beer
Brewery Permits
Retailers
Wholesalers
Business License Wine
Retailers
Wholesalers
523072681
16061097
22590497
387286
65694539
2690769
4352422
950652
562111561
62426241
3057177
73688382
283368
5374780
300565
595905304
12719524
15221783146
1951778660
5 6137928119
4781989895
106129811
39497164369
9203077979

11
13270004486
41320134215
23694852228
172541482
16790660
141262784
128976
183153691
19441737
3686848845
124875
3299529527
166481135
705008596
1500
10099627
7321672331
3800
223347820
61726542020
153050049
305276691
1962962335
2719000
27888800
3640000
100000
24742500
3400000
3226500
1275000
627594979
73971750
5675345
583185780
2870995
54590138701
23506615862
3686723970
3133048392
715106723
7545016351
63841730997
153684114
4066882404
34247800
28242500
450150042
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
TAXES continued
Business License Commercial
Fish Dealers
Fishing and Boats
907500
10593995
Business License
Business License
Business License
Business License
Business License
Business License
Business License
Business License
Representatives
Business License
Business License
Business License
Alligator Farming
Fur Trappers Dealers
Miscellaneous Game and Fish
Quail Breeders
Insurance Agents Adjusters
Cigar and Cigarette Vending Machine Dealers
Cigar and Cigarette Wholesalers
Cigar and Cigarette Manufacturers
Industrial Loan Companies
Private Employment Agencies
For Sale of Money Orders and Checks
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by Tag Agents
Refunds
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Hunting and Fishing
Net to State
Collecting Fees Retained at Source
Corporation Franchise
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
3876873154
48928955
167309868
967050
f 101107925
16734575
495403476
32265125
11501495
25000
582750
311750
287500
10092600
1711700
965000
192000
30559366
2340000
482600
4092144927
117842500
274065400
60665349
527668601
595307010
39138868
Cigar and Cigarette
Liquor wine and Beer
Hunting and Fishing
Received from Counties
4944993
17080666
1915831
14885286
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 Child Nutrition 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 Educational Television
38826776
168503949355
Facilities Act
Education Department of
Secondary Act of 1965
Education Department of
Education Department of
for Elementary and
for Library Funds
for Lunch Program
Education Department of for Manpower Development
and Training Act
Education Department of for National Defense
Education Act
Education Department of for Public Works and
Economic Development Act of 1965
Education Department of for Vocational and
Technical Education Act
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
39 311 68
4 4 289 074 00
2 078 312 84
16 234 611 63
119 011 23
1 522 405 10
1 230 030 02
9 159 210 45
50 756 78
3 179 296 14
296 617 07
60 562 849 99
1 080 048 8
57 991 945 r0
28 216 59
337 690 22
200 000 00
1 533 662 61
14 037 435 11
1 370 4 58 04
373 586 00
8 149 43
89 021 80
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
43
GRANTS FROM U S GOVERNMENT continued
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
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
Superior Courts
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
Transportation Department of
Transportation Department of
Transportation Department of for Pavement Marking
Transportation Department of for Primary Roads
Transportation Department of for Secondary Roads
Transportation Department of for Urban Highways and Systems
Transportation Department of Other
Veterans Service State Department of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Governor Office of the 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
for High Hazard
for Interstate Highways
for Off System Roads
Allright Parking
Auldridge R S
Brown C v and Brother
Consolidated Atlanta Properties
Consolidated Gravel Company
Easements and Sundry Rents
Georgia Power Company
Islands Investment Incorporated
Livingston Roy N Estate of
Louisville and Nashville Railroad
Massell Ben J Estate of
Ma this Ed Sr Rome Farmers Market
Omni International
Pelham Development Corporation
Plaza Hotel Company Incorporated
Portman John Industries
Smittys Restaurant and Tavern
Southern Enterprises
Southern Railway
Tennessee Valley Authority
Union Camp Corporation
Total Rents on Investment Properties
190541137
3081794
210808713
27663472
20277411593
215523539
16507763093
2669446017
3184078520
106185505
15504223
57014710
8172645549
756059139
368377673
404
830
58
5
334
2091
58005
1731
1737
2948
1524
3047
9280
1662
21200
16215
88450
25306
14779
98700
09675
21200
27000
87067
50636
81757
23039
67098
82709506907
92974000
502970845
595944845
397500
1000
5672579
250000
6321079
9609984
457593
4617103
18285000
194000
195539
908700
200000
3790800
174652503
2499996
455000
4391506
611256
684942
5000000
136500
3150000
956800
600000
100000
23149722244
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest on Railroad and Telegraph Stocks
Community Development Department of
Education Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
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
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
Audits 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
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
Investigation Georgia Bureau of
Judicial System
Court Reporting of the Judicial Council Board of
Sales Appellate Court Reports
Supreme and Appeal Court Fees
Labor Department of
Law Department of
Regular
Sales Act
Motor Vehicle Commission Georgia
Personnel Board State Merit System of
Personnel Administration
Revenue Department of
Secretary of State
Transportation 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
Auctioneers Examining Fees
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 and 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
1429202701
112842800
149200
2244
88088
22727
52811426
4907569
11632045
3735733
195792
1615590325
61682450
5500000
89491479
3904286
160578215
2696815952
9151851
3000
8912341
2288331
300
88000000
12000000
70136874
18051291
11406510
12007420
1397500
946979
10681818
10427749
9756250
2057377
3965290
2759328688
576342939
35828945
16855185
312204
6356674794
35 041 35
2029 887 72
7 125 00
1428 432 21
89 640 00
28 750 00
3 781 42
3 815 0 0
418 672 30
659 365 80
171 254 15
15 780 12
81 954 0 0
3 300 00
185 995 00
65 402 00
20 316 38
729 372 30
58 628 78
1 850 00
34 344 01
1 542 00
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
45
EARNINGS PROTECTION SERVICES continued
Lobbying Fees
Motor Carriers Fees
Notary Public Fees
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 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
2
1202
52
671
15
3
130
2460
917
269
2
258
10
125
2
1
60
51150
73700
14500
39000
83000
73500
31925
89243
06201
98750
53500
78756
23856
05370
93500
62000
03700
1226206669
1
25
3
315
6
196
43
6
21953
22
322
47
85
25
49
34
20
4
78
3
1
313
19
05000
52649
78225
79254
54900
74215
72100
44400
64329
31500
81283
75000
12292
62500
33754
02189
66500
73000
36810
30775
14600
19099
22000
2358086374
32699535
49466
14588003
7709400
140516032
797475
21127096
101562297
319049304
12287766694
2147778199
67661994
10900
700000
02068724
42921050
180000
Total Earnings Educational Services
71354266846
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1976
EARNINGS CORRECTIONAL SERVICES
Tattnall Prison and Branches
Farm and Other
Inmate Labor
Work Release Program
Total Earnings Correctional Services
EARNINGS RECREATIONAL SERVICES
Natural Resources Department of Division of Parks
and Recreation
Recreation Fees
Warm Springs Memorial Commission Franklin D Roosevelt
Total Earnings Recreational Services
72890402
39262170
31697785
143850357
258706677
362300
27453118
286522095
Total State Revenue Receipts
279662865102TTSTRIBUTIQW OF STATE PKVENTTR RECEIPTS48
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
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
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 of the Judicial Council 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
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
1976
4545929503
1736965189
236627300
160277500
2982774848
321457823
74900880
1320388869
3884506382
41755200
310777610
79916492419
827818000
26718779809
1001878743
180417979
83086736
95136874
750906100
111279085
473961023
1191701300
1351700000
27663472
83955747846
831414025
107700000
122326600
742964523
75203210
6450000
742500
1000000
8559829498
228069350
4688100
4960285745
2854261314
2439031040
218492950
4822147275
669020281
43799671159
781151698
27898910
203180904
283758459572
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 of the Judicial Council Board of
Labor Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Revenue Department of
Secretary of State
Workmens Compensation State Board of
Total Distribution of Unfunded Collections
14767446
55503
88
614263
30455
3908182
757933
10000
802500
10000
890790
11501068
10703682
554611
90000
10560575
SUMMARY OF STATE REVENUE DISTRIBUTION
49
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
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Judicial Qualifications Commission
Labor Department of
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Public Safety 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
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Expenditures
State Funds
Federal Revenue Sharing Funds
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
1976
7217231
15717314
3227635
958567
18867840
2357413
521930
400222
30382116
1314637
1091865
194733382
51552678
10044866
12259799
670237
35579961
539056884
5779636
118
577
31
329
216
127
803
51
117
18
8
45749
91319
48834
36499
3008
68570
47649
27011
05162
89999
92256
18933
50073
54245
76493
70644
4329215769
45553
6924774243
304890205
1172060657
12570112
282563268228
4329261322
7229664448 2900403126
27966286510251
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 197652
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1976
ASSETS
CURRENT ASSETS
Cash in Bank
General Fund
Available for Allotment
Working Reserve
Undrawn Budget Allotments of State Funds
Federal Revenue Sharing Funds
Private Trust Funds
1329215769
3000000000
27010970874
650506064
31990692707
2023418297
Total Assets
340141 11004
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 1
For Federal Revenue Sharing Funds 2
For Private Trust Funds
SURPLUS
Balance July 1 1975
Decrease in Year
27010970874
650460511
3000000000
45553
2023418297
4760648830
3431433061
27661431385
5023463850
1329215769
Total Liabilities Reserves Fund Balance and Surplus
340141 11004
1 Working Reserve was increased from 2164125413
to 3000000000 under provisions of Section 51
of the General Appropriations Act Amended for
fiscal year 1976
2 Federal Revenue Sharing Funds will be allocated to
various departments under provisions of Section 53
of the General Appropriations Act for fiscal year
1977DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1976
SURPLUS JULY 1 1975
Per Audit Report
ADD
Excess of Funds Available over Allotments
DEDUCT
1975 Surplus CarriedOver
Credited to Working Reserve Fund
Federal Revenue Sharing Funds Balance
SURPLUS JUNE 30 1976
To Balance Sheet
4760648830
3000000000
45553
4760648830
4329261322
9089910152
7760694383
1329715769DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1976
FUNDS AVAILABLE
REVENUES
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units Net
Federal Revenue Sharing Funds
Grants
Interest Earned
Total Revenues
CARRYOVER FROM PRIOR YEAR
Prior Year Surplus Carryover
Transfers from Reserves
For Working Reserve
For Federal Revenue Sharing Funds
2164125413
304890205
4428907400
112842800
4760648830
2469015618
169310386416
4541750200
173852136616
7229664448
Total Funds Available
SI81081801064
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1976
State Funds
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
June 30 1976
Fiscal Year Ended
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
174132061823
1075399601
173056662222
4867938177
177924600399
12570112
1150717332
12570112
1163287444
21343325
177937170511
11846 307 69
1767525 43292 397 613 42 22
SI R10R1R 010 fi4
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
55
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 1976
PRIVATE TRUST FUNDS
The various funds and 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
Department of Administrative Services Fiscal Division Sinking Fund
State Aid Grants to counties and to Incorporated Municipalities
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 1976 amounted to 169310386416
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1976 1975 1974
SI691103RR4lfi SI57fi80S7593 SI5439873S1 95
Revenue Receipts
ALLOTMENTS TO SPENDING UNITS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
169310386416 in the fiscal year ended June 30 1976 and net State fund allotments to spending units were
171905944890 this resulted in allotments exceeding revenues in the amount of 2595558474 This 2595558474
together with the 835874587 increase in the Working Reserve resulted in decreasing the surplus of 4760648830 at
June 30 1975 to 1329215769 at June 30 1976
In addition to the 169310386416 received from collecting units 4428907400 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned on the Federal Revenue Sharing Funds amounted to
112842800 in the year ended June 30 1976 The total revenue of 4541750200 prior year surplus lapsed of
21343325 and the reserve of 304890205 at July 1 1975 made total Federal Revenue Sharing Funds available during
the year under review of 4867983730 Total allotments of Federal Revenue sharing Funds to spending units were
4867938177 which left a reserve of 45553 at June 30 1976 This reserve can be allocated to various departments
under provisions of Section 53 of the General Appropriations Act for fiscal year 1977
The General Fund cash balance remaining in the Fiscal Division on June 30 1976 was 31990692707 and is divided
as follows 1329215769 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1977 3000000000 is held as a Working Reserve Fund 27010970874 is undrawn budget allotments of State
funds 45553 Federal Revenue Sharing Funds will be appropriated in the next fiscal year ending June 30 1977 and
650460511 is undrawn budget allotments of Federal Revenue Sharing Funds56
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
ALLOTMENTS TO SPENDINT UNITS continued
The Working Reserve Fund of 2164125413 at July 1 1975 was increased to 3000000000 at June 30 1976 as
directed by Section 51 of the General Appropriations Act Amended for fiscal year 1976
The net allotments to the various spending units are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1976
1975
1974
Net Allotments
State Funds
Federal Revenue Sharing Funds
171905944890 163018744793 156514681378
4846594852 4488390409 9150000000
SI767553974 SI67507135202 SI65664681378
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the fiscal
year ended June 30 1976 were 1431951029 and consisted of 149200 dividends on stocks 1500 extradition fees
77176 gifts to the State 125000 grants of easements 1429202701 interest earned on State funds on time deposits
5234 license fees 792662 public property condemnations 1131308 settlements of civil suits 59594 telephone
commission 403054 unclaimed security deposits and 3600 from use of public land
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1976 amounted to 2023418297 and consisted of 8152391 Advance RightofWay
Acquisition Fund 2402862 Bureau of Safety Responsibility 462589 Corporation Dissolution Fund 20000000 Georgia
Correctional Industries Trust Fund 1552017 Land Registration Assurance Fund 292646365 Local Option Sales Tax
Collections 457350243 MARTA Sales Tax Collections 24627103 Charles Pfizer and Company Incorporated Court
Settlement Fund 47840897 Real Estate Recovery Fund 23605361 Solicitors General Retirement Fund 1043100000
State Employees Health Insurance Fund and 101678469 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 1976
57
BALANCE
JULY 1 1975
CASH RECEIPTS
IN PERIOD
Advance Rightofway Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
Federal Grants for
National Flood Control
National Forest Reserve Fund
Georgia Correctional Industries
Trust Fund
Land Registration Assurance Fund
Local Option Sales Tax Collections
Payments to Department of Revenue
Cost of Collection Withheld
June 30 1976 Balance
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
June 30 1976 Balance
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
Superior Court Special Social Security Fund
31952500
3635272
67309
1516049
395280
11758504
25510078
30583784
35968
498819648
415236294 5377790926
61412997
39827147
19313815
47400000
86016792
3873523
23527439
8013750
4291546
1903600000
15661677
7982078
DISBURSEMENTS
IN PERIOD
23800109
1232410
11758504
25510078
10583784
201185086
4988197
5281899068
53777909
60313333
1507900000
11855601
BALANCE
JUNE 30 1976
8152391
2402862
462589
20000000
1552017
292646365
457350243
24627103
47840897
23605361
1043100000
101678469
13102516
7907970678 7194804079 2023418297DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1976
59
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Other
Agriculture Department of
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Education Department of
Regents of the University System of Georgia Board of
Medical Education Board State
Scholarship Commission Georgia State
Employees Retirement System
Human Resources Department of
Judicial System
Supreme Court
Court of Appeals
Court Reporting of the Judicial Council Board of
Appellate Court Reports
Labor Department of
Law Department of
Motor Vehicle commission Georgia
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens compensation State Board of
1431951029
270978957
12560793
6317092
2200000
946979
1702929986
113467263
9151851
160887885
4394125054
584422570
700000
23504384
15419538
88000000
39373499
22024864
41488868
2057377
3074500
21446444
500930218
120273700
160805548050
443596307
14885286
203078772
SI6931038641660
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1976
SPENDING UNIT
LEGISLATIVE
APPROPRIATION
APPROPRIATION FOR FISCAL YEAR 1976
GOVERNORS
EMERGENCY
FUND
ADJUSTMENTS
FUNDS LAPSED
Administrative Services Department of
Operations
Sinking Fund
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Operations
Community Affairs
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
Public School Employees Retirement System
Regents of the University System of Georgia
Board of
Institutions
Central Office
Scholarship Commission Georgia State
Teachers Retirement System
Financing and Investment Commission Georgia State
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 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
Inspection Division
Basic Employment Work Inc re Correctional
Services Comprehensive Eiupxoyment and Train
ing and Unemployment Compensation Reserve Fund
Law Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Corrections Department of
Correctional Institutions
Operations
Pardons and Paroles Board of
Personnel Board State
Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
Secretary of State
Operations
State Building Administrative Board
Transportation Department of
Operations
Advance Construction of Interstate Highways
Maintenance and Betterments Resurfacing
Geodetic Control
Grants from U S Government
Veterans Service Department of
Workmens Compensation State Board of
1884545800
1506236900
236627300
160277500
1352547346
256389200
312656700
58339300
896408400
2781476300
42197800
156778800
60272875500
831862300
827818000
24602622123
720183800
971539600
98026500
25000000
750906100
13650000
1000000
16034700
10191300
23950000
1958000
25983500
1432200
400000
36000000
25700000
9793100
2846 617 46
1 017 00
31 000 00
500 00
507 00
554 915 00
4 426 00
2 000 00
9000000 347861300
9000000 5500000
2039000
2039000
88298000 1848000
190000000 189994200
257723300
1191701300
1351700000
24019802738
12731768100
725446500
107700000
122326600
727460300
17162000
6450000
742500
1000000
45712100
331544100
209631300
5202900
374015200
3540896600
497268900
154831800
00
2360890400
219104500
1817060800
12570112
580129000
9466500
21916615416
800000000
120000000
38000000
624227000
202868700
174144631935
1000000
16437800 257800000
257800000
2216000
1026500
8681800
4970000
1700000
900000
7890100
400000
12124300
165066400

8540000
8540000
200000
1743500
7100000
5800
7375000
14441400
500000
514800
87000000
4000000
25000000
6500000
10000000
2283300
1374355
9542400
00
fl2 U07539960161
BALANCE DUE GRANTS FUNDS
NET SPENDING UNIT CASH ALLOTMENTS FROM FEDERAL RETURNED BY PRIOR YEARS BALANCE
APPROPRIATION JULY 1 197 5 188287172 DRAWN GOVERNMENT SPENDING UNIT SURPLUS LAPSED 7217231 JUNE 30 1976 189200000
1872495800 1864365741
2698000 2698000
1497443800 197603817 1506796857 15717314 172533446
236627300 236627300 3227635 3227635 00
160277500 160277500 958567 958567 00
1083920300 15928104 1052843727 13824786 33179891
266478800 133892892 266449820 4908054 129013818
309556700 309556700 2357413 2357413 00
58289300 9997200 61058400 521930 6706170
896357700 8871400 884179578 400222 20649300
2749934800 679359875 2959641275 30261616 30261616 469653400
41755200 2431036 36431036 1314637 6440563
158536800 870300 159407100 1091865 1091865 00
59941997700 1206023218 60250192585 155492980 1 55492980 897828333
836794500 178775534 960930591 25469634 25469634 54639443
8280172888 82 801 72888 00
827818000 827818000 00
24435916723 1414538893 24516763114 42096132 42096132 1333692502
758222800 4312635 728505135 3400415 3400415 34030300
969796100 2865000 972061100 10044866 10044866 600000
90926500 821317 90894200 853617
25000000 25000000
750906100 406643 751312743 12259799 12259799 00
90146000 85451850 670237 670237 4694150
00 00
251348300 55604090 249500000 5230000 52 30000 35579961 21872429 00
1191701300 1191701300 00
1351700000 1351700000 00
24294040538 1473442182 20576338848 3 73775058 4817 368814
12473968100 758316783 12412300000 1 64020900 655963983
40317461900 403 174 61900 00
713221100 694210764 5779636 13230700
107700000 107700000 45749 45749 00
122326600 121100000 91319 91319 1226600
727460300 11423934 718973369 11848834 8062031
18188500 1350000 18828500 36499 36499 710000
6450000 6450000 00
742500 742500 00
1000000 1000000 3008 3008 00
45712100 1922433 47634533 1331230 1331230 00
331044100 28522188 331044100 27915152 56437340 00
218313100 2000000 217165451 3147649 00
4688100 289800 4637900 27011 27011 340000
378985200 353684315 7031885 18269000
3453896600 102710489 3296370400 16545159 243691530
497268900 3471101 491909479 8830522 00
150831800 1774916 148405182 497596 3703938
1700000 C 1700000 00
2336790400 152767500 2386900000 21689999 80967901
212604500 212604500 12792256 12792256 00
1807060800 128102447 1780000000 27140120 128023127
12570112 68449060 4476000 2206080 12570112 64748925 1000000 26634279 3476000
588019100 37797393 620521993 5150073 5150073 5294500
7583200 6533200 1050000
21935905361 17120707771 21757017290 11754245 11754245 17299595842
800000000 502243733 297756267
120000000 120000000 00
29460000 29460000 00
9391278977 93 912 78977 00
614884600 23403100 635966700 1876493 1876493 2321000
202868700 202868700 870644 361794950 ll 870644 63287444 00
173069232334 24024214223 2 27275126954 579 941 43765 27010970874
62
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1976
APPROPRIATION FOR
SPENDING UNIT
Agriculture Department of
Construction
Community Development Department of
Construction
Conservation
Natural Resources Department of
Construction
Heritage Trust
Education
Education Department of
Regents of the University System of Georgia Board of
Scholarship Commission Georgia State
Human Resources Department of
LEGISLATIVE
APPROPRIATION
ADJUSTMENTS
00
3664128400
1203809777
4867938177
M63
FISCAL YEAR 197 6 BALANCE DUE SPENDING UNIT JULY 1 1975 CASH ALLOTMENTS DRAWN FUNDS RETURNED BY SPENDING UNIT PRIOR YEAR SURPLUS LAPSED S J1
FUNDS LAPSED NET APPROPRIATION BALANCE JNE 30 1976
00
25621588 25621588 00
2470997 2248497 1350 00 87500
113012500 150000000 20000000 116465200 120500 1205 00 93012500 33534800
3664128400 1203809777 1180728750 115800000 4693200 17515223 4337285736 1319609777 4693200 13770768 6056131 137707 60561 12609 68 31 26 507571414 00 00 16254297
M 4867938177 1609842258 f 5825923998 19947399 21343325 650460511DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1976
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
WhitfieId
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET FOREST 50 50 TOTAL TO
AREAACRES SCHOOLS ROADS COUNTIES
657 5971 5970 11941
6 55 54 109
16518 150112 150111 300223
6647 60407 60406 120813
106941 971854 971854 1943708
6491 58989 58988 117977
53382 485123 485123 970246
8071 73348 73347 146695
39579 359684 359684 719368
57642 523837 523837 1047674
50008 454461 454460 908921
146689 1333075 1333074 2666149
22287 202539 202539 405078
56559 513995 513994 1027989
95592 868717 868717 1737434
19116 173722 173721 347443
42586 387012 387011 774023
12508 113670 113670 227340
741279 6736571 S 6736560 S 13473131
24071 1386176 1386176 2772352
26057 1500544 1500544 3001088
16500 950186 950185 1900371
436 25108 25108 50216
254 14627 14627 29254
3768 216988 216987 433975
33425 1924846 1924845 3849691
104511 6018475 6018472 12036947
845790 12755046 12755032 25510078
The total payments of 25510078 represent 25
of the National Forest Reserve Fund receipts from the
United States Treasury for the year ended June 30 1975
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 1976
65
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
50 5 0
SCHOOLS ROADS TOTAL
t 504565 504564 1009129
827053 827053 1654106
106185 106185 212370
567301 567301 1134602
43886 43885 87771
132415 132414 264829
31323 31322 62645
1089653 1089653 2179306
18750 18750 37500
26250 26250 52500
1988249 1988249 3976498
103071 103070 206141
230872 230872 461744
5063 5062 10125
47119 47119 94238
9375 9375 18750
6563 6562 13125
68438 68437 136875
73125 73125 146250
5879P5fi S 5R7924R 117585 04
The distribution of 11758504 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 1975
for flood control navigation and allied purposes67
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAT DTVTSTON
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FITND
YEAR ENDED JUNE 30 1976DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1976
69
CASH RECEIPTS
REVENUE
State Agencies for Retirement of Bonds and Interest
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
For Debt Retirement
Net Premium or Discount on Bonds
Retired in Advance of Due Date
Deduct Accrued Interest on Bonds
Retired in Advance of Due Date
Total Cash Receipts
CASH BALANCE JULY 1 197 5
374029221
22346581
396375802
4875802
488504915
224739487
19837441
42408379
21692663
1067427505 1864610390
78741576
55791600
391500000
447291600
2390643566
790904555
3181548121
DISBURSEMENTS
EXPENSE
Interest on Bonds
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1975 E
1976 A
DEBT RETIREMENT
Bonds Redeemed
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1976 B
Total Disbursements
CASH BALANCE JUNE 30 1976
125802750
222758000
224797500
221358000
300771750
118107500
150884375
23887500
31500000
186000000
73500000
93500000
134000000
145500000
58500000
1388367375
722500000
2110867375
1070680746
3181548121
Note All paying agents fees and other items of
expense are paid by the Georgia State Financing
and Investment commission9
71
OLD STATE FIXED DEBTOLD STATE FIXED DEBT
Does not include Current Operation Obligations
73
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 1976 JUNE 30 1975
1550500 1550500 1550500 1550500
000 000
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
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 presented75
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 1976
77
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
ORIGINAL AMOUNT
OF ISSUE
2000000000
3870000000
3500000000
3840000000
5000000000
3910000000
4772000000
815000000
2731000000
3189000000
OUTSTANDING
19685
36840
34265
35965
48660
37645
47720
8150
26725
31890
00000
00000
00000
00000
00000
00000
00000
00000
ooooo
00000
MATURITIES
19761999
19761999
19772000
19772000
19772000
19762000
19762000
19771996
19771996
19771996
GRAND TOTAL
3367000000 S 32754500000
Note In November of 197 2 the voters of the State
of Georgia approved a comprehensive amendment
to the Constitution of 1945 Georgia Laws 1972
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 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 197479
SCHEDULE OF VARIOUS AUTHORITY BONUS 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 1976
81
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY Schools
GEORGIA EDUCATION AUTHORITY University
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
SERIES
1952A
1953A
1954
1955
1961
1962
1964
1965
1966
1967
1967A
1967B
1967C
1967D
1968
1968A
1969
1970
1970A
1971
1971A
1972
1972A
1973
1973A
1950
1951
1951A
1953
1957
1958
1959
1961
1961
1962
1963
1963
1964
1964A
1965
1965A
1966
1967
1967A
1968
1969
1971
1972
1972A
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
32097000
63300000
32512
29238
31452
000
000
000
26600000
27905000
27030000
32125000
28020000
32120000
732000
1247000
866000
21800000
5200000
13245000
11500000
24715000
14700000
15700000
10200000
19580000
8040000
5000000
514924000
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
OUTSTANDING
None
None
None
None
1302600000
917500000
1656500000
1491500000
2503500000
2173500000
2281500000
52700000
86200000
62100000
1625000000
08500000
15000000
75000000
2234500000
1219500000
1472000000
912000000
1896000000
740000000
467000000
25592100000
4
11
9
600000000
600000000
100000000
750000000
600000000
900000000
587700000
1300000000
617000000
100000000
2000000000
353800000
400000000
2300000000
2500000000
2050000000
2550000000
2200000000
2000000000
1800000000
2200000000
3355000000
2700000000
800000000
2535000000
35898500000
664
804
173
1344
1670
1706
2940
4815
3642
628
12440
2765
3005
17590
16055
12865
18530
16590
16380
14000
18935
28655
24760
7555
24025
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
25253600000
MATURITIES
197683
197783
197688
197787
197689
197790
197789
197789
197789
197789
197792
197793
197794
197793
197693
197792
197695
197797
197697
197798
19772001
197680
197781
197681
197783
197682
197783
197689
197786
197691
19762002
197689
19772003
197794
197694
197790
197790
197691
197793
197695
197792
197794
197793
197798
197697
19772001
1953 7153 9750000 00 None
1954A 6154 10250000 00 None
1954B 12154 10635000 00 None
1955 10155 14500000 00 None
1956A 6156 15500000 00 None
1957A 1157 17500000 00 None
1957B 7157 17500000 00 None
1958 9158 6200000 00 None
1958A 1158 17500000 00 5 227000 00 197778
1958B 7158 21000000 00 6 423000 00 197779
1961A 4161 30000000 00 15 340000 00 197791
1961B 10161 35000000 00 22 142000 00 197790
1962 1162 15600000 00 10 664000 00 197787
1962A 4162 35000000 00 23 336000 00 197791
1962B 7162 11600000 00 8 110000 00 197792
1962B 10162 2600000 00 400000 00 1977
1962C 10162 4000000 00 2 770000 00 197792
1966 7166 16600000 00 11 735000 00 197790
1966A 1166 10000000 00 9 165000 00 197886
1967 7167 26000000 00 21 685000 00 197797
1968 7168 25500000 00 23 400000 00 197998
1969 7169 18500000 00 18 430000 00 198094
82
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 19761
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY Penal
GEORGIA BUILDING AUTHORITY Markets
GEORGIA BUILDING AUTHORITY Hospital
GEORGIA PORTS AUTHORITY
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
DATE
SERIES OF ISSUE
1971 7171
1971A 12171
1972 7172
1972A 12172
1973 7173
1973A 12173
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
ORIGINAL AMOUNT
OF ISSUE
2000000000
1400000000
2500000000
1900000000
1900000000
2500000000
OUTSTANDING
1747000000
1279000000
2330500000
1795000000
1772000000
2406500000
49273500000 29212700000
980000000
660000000
800000000
300000000
395000000
90000000
263000000
531000000
170500000
277000000
3135000000 1331500000
650000000
326000000
224000000
1200000000
1000000000
125000000
267500000
1392500000
860000000
650000000
1570000000
1370000000
700000000
2010000000
666000000
467000000
252500000
189500000
909000000
118700000
73500000
246500000
438700000
248300000
258500000
1181500000
968500000
541500000
1752000000
577000000
7826000000 5527300000
550000000
1150000000
260000000
562500000
831000000
1000000000
None
864500000
112500000
401500000
746500000
951000000
4353500000 3076000000
230000000 112500000
515000000 351500000
700000000 514500000
210000000 171500000
232000000 213500000
250000000 229000000
2137000000 1592500000
500000000
500000000
455000000
1455000000
227000000
283500000
361000000
871500000
MATURITIES
197794
197696
197797
197697
197798
197698
197677
197784
197690
197788
197788
197792
197792
197793
197781
197686
197697
197781
197682
197692
197792
197792
197693
197792
197690
197682
197792
197696
197796
197784
197690
197791
197693
197695
197797
197787
197685
197692
GRAND TOTAL
SI58163400000 S 93804900000
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 19761
83
3
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 issued85
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 197686
GEORGIA STATE FINANCING AMD INVESTMENT COMMISSION
CONSTRUCTION FUND
BALANCE SHEET
JUNE 30 1976
ASSETS
CURRENT ASSETS
Cash in Bank
Investments
970296
22198549286
Total Current Assets
FIXED ASSETS
Land and Buildings
Total Assets
22199519582
11817803169
34017322751
RESERVE AND FUND BALANCE
RESERVE
Reserve for Future Construction Projects
FUND BALANCE
Investment in Fixed Assets
Total Reserve and Fund Balance
22199519582
11817803169
34017322751
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 Commission
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1976
87
CASH RECEIPTS
Interest on Investments
Transfers
For Advance Retirement of Bonds
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Highway Authority
Jekyll Island State Park Authority
State of Georgia General Obligation Debt
Sinking Fund
For Operations
Georgia State Financing and Investment
Commission Budget Fund
Net Income Receipts
NONINCOME
Sale of State of Georgia General Obligation Bonds
Net Cash Receipts
BALANCES JULY 1 197 5
Cash
Investments
1186628773

10051175
41735633
1238310
789920
42358612
29751810
88659710
9314533
374028970
997928673
67500000
8675754
10954763397
1065428673
121200100
20317000000
20438200100
10963439151
31401639251
DISBURSEMENTS
EXPENSE
Regular Operating Expenses
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 1976
Cash
Investments
970296
22198549286
18905881
9183213788
9202119669
22199519582
31401639251
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 Commission89
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITS90
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1976
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
Secretary of State
State Employees Assurance Department
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME ACCOUNTS
DEPOSITS 91 RECEIVABLE 157599
r 7340713 30
58455 32 00
4189 29 00
69 82 00
58447 31 00
22541 29 00
1268358 47 00
231305728 55 00
743764 27 00
863 93 200797 44
2328 44 00
240688565 2 358396 74
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
Agencies PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1976
91
INVESTMENTS
00
00
2505291961
87716667
100821410264
35542450642
00
00
00
2164625099
239572027
TOTAL
ASSETS
749831321
5845532
2505710890
87723649
100815565533
35544704771
126835847
23130572855
74376427
2184791236
239804871
CURRENT
LIABILITIES
818836
00
00
00
38014766
21061561
00
00
00
00
00
RESERVES
AND FUND
BALANCES
749012485
5845532
2505710890
87723649
100777550767
35523643210
126835847
23130572855
74376427
2184791236
239804871
TOTAL
LIABILITIES
RESERVES
AND FUND
BALANCES
749831321
5845532
2505710890
87723649
100815565533
35544704771
126835847
23130572855
74376427
2184791236
239804871
141361066660 165465762932
59895163 S 165405867769 165465762932FEDERAL INCOME TAX ACCOUNTS
95
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 1975
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS
TO U S
GOVERNMENT
CASH BALANCE
JUNE 30 1976

36123
1431595
369510
1266311
80340
342822
148572375 148572375
81950
112102897
26092100
16287481
34573917
27830390
1271010
86519741
178354685
2109578
24775336
207921048
29279400
6905073
6113308
6374078
8950155
47757648
10573741
32926403
2862260
1831697727
62850323
15197982
19912780
109986695
6190460
309672210
27938147
302200
282792431
21419042
185846746
24057586
141023840
49646370
854888373
20572463
1002980
21354580
112102897
26055977
16287481
36005512
27830390
1271010
86551957
178354685
2109578
24775336
207921048
29279400
6905073
6113308
6374078
8916642
47757648
10573741
32926403
2862260
1831697727
62850323
16464293
19912780
109906355
6190460
296106899
27938147
302200
282802346
21419042
185846746
24057586
141023840
49646370
854888373
20572463
999381
21354580
403023
13908133
9915
85549
3407941 S5004505559 S49935267 10 S 143867 90STATE INCOME TAX ACCOUNTS
99
STATE 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
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 1975 WITHHOLDINGS DISBURSEMENTS JUNE 30 1976
27908115 27908115
9184928 9187153 2225
216722 4770392 4795584 1 91530
114125 3047325 3027780 1 33670
310419 7120120 4903089 230526 7430539 4903089 230526
4827 13257540 13262367
9639 31053172 401850 4471206 40671916 5637966 31053172 401850 4471206 40671916 5637966 9639
57593 1357012 1137524 1356858 1137524 57747
52856 1324436 1319145 58147
71446 1835744 8224462 1822914 8224462 84276
103757 2016952 2043236 77473
6438111 6177122 2 60989
2 3644 562253 560642 25255
3 16046483 13081362 316046483 13081362
743228 3037293 3982030 3780477 3982030 44
3510 21649292 1142328 21605189 1142328 40593
78899 57094985 5452324 45294 54578317 5452324 45294 25 95567
984 49915848 49918555 1723
191779 4757621 36256585 4749088 36256585 2 00312
171481 4330179 26838718 8512310 4315775 26838718 8512310 1 85885
4461062 1 63832914 3968827 163832709 3968827 44 61267
38364 154381 154471 38274
4000224 S 899653637 4000224 S R9788453
6647315 S 84 16770
102
EMPLOYEES 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 1975 fWITHHOLDINGS DISBURSEMENTS JUNE 30 1976
00
92448
9708595
92448
9708595
00
JW
801041 S qfl0104
flflV
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
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
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
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 1975
850177
207233
354322
7006528
26658
13932069
23500
CASH RECEIPTS
WITHHOLDINGS
46866960
41200433
113568
5034149
10547990
9545759
384180
34033637
59257087
578184
8105947
69698410
2165293
1838050
1899912
2574707
11814358
3065864
10413680
992351
643331736
19971526
4472107
5671017
32122162
90621563
7978390
105360258
6435260
65438841
6752097
46601840
13677829
328832180
7199925
301240
5850983
DISBURSEMENTS
46866960
41200433
113568
5034149
11398167
9545759
384180
34033637
59257087
578184
8105947
69698410
2165293
1838050
1899912
2560816
11814358
3065864
10413680
992351
643331736
19971526
4434627
5671017
32122162
89724165
7978390
105364503
6435260
65465499
6752097
46601840
13658898
329353726
7199925
298170
5850983
CASH BALANCE
JUNE 30 1976
221124
391802
7903926
4245
18931
13410523
26570
22400487 SI 7 1 07 494 73 SI 7 1 1 1 81329 S 21968631EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
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
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 1975
3873523
797599
2259802
1025954
462923

1024
719108
828069
1868683
17181414
152133
CASH RECEIPTS
WITHHOLDINGS
62505900
49343500
8725496
5669517
11615691
11527880
386627
41043244
70375971
639812
9522088
78541685
7093381
2463450
2020771
2036650
2323291
14984658
2935167
10535931
1010998
783654029
22421643
3030276
3682887
14125153
104918825
7139926
132606991
7233535
75835857
6930829
54794431
17707500
375256100
8666399
579469
5659344
DISBURSEMENTS
f 66379423
50142164
10985298
5669517
12641645
11990803
386627
41043244
70375971
639812
9522088
78540661
7093381
2463450
2020771
2036650
2283923
14984658
2935167
10535931
1010998
783654029
16487524
2912706
3682887
14125153
76406098
7139926
132612250
9102218
73426588
6930829
54794431
17696938
375256100
8666399
581467
5659344
CASH BALANCE
JUNE 30 1976

1065
758476
5934119
945639
28512727
5259
19590683
10562
150135
29163184 S20195449 OP
55a96017EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
105

a
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 1975 WITHHOLDINGS DISBURSEMENTS JUNE 30 1976
10912288 13443408 10912288 13443408
128038 1607472 1044162 1735510 1044162
164674 2094312 2649120 2258986 2649120
125 106134 24583135 106259 24583135
15931 20040429 135000 2326412 20040429 135000 2326412 15931
145000 17511026 3486478 427446 421842 407794 17271312 3486478 427446 421842 407794 384714
41066 479312 4837014 522462 1780604 470262 4837014 522462 1780604 50116
180460 162068 18392
474 1 88312514 4793588 188305464 4793588 7524
36076 447424 646366 435980 646366 47520
25024 4178794 241976 4153770 241976
3218565 27236449 1267604 23936 27498313 1267604 23936 2956701
33184186 33185184 998
1321400 1321400
18455272 18455272
1367024 1367024
12169562 12169562
3547338 3552598 5260
1 11231194 2091864 174846 111231194 2091864 174846
X 1104344 20791991 1104344 S 521042276
3724925 S 3474640
OTHER PRIVATE TRUST FUNDS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Development Department of
Comptroller General
Conservat ion
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 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
CASH RECEIPTS
WITHHOLDINGS
7957487814
296476846
4172926
3732059
6249314
9288204
42386
7938255
42678885
4179466
176423932
628457530
1942171
1935390
58061017
436838
12809992
1148762
5787656
150758853
1992158831
23601635
13680
1482115
184147821
31212659
286007110
130646355
90696950
3273300
8399928737
16617259
554523500
4870600
935186
7898653
DISBURSEMENTS
7240008372
296531201
4480411
3605886
6530755
9081212
42386
7939505
35029415
4179466
175137613
555809727
1942171
1935390
59104604
435830
12809992
1132482
5771656
152193091
1978617704
23586635
14820
1482115
119427717
31212659
281247755
129969452
90349907
3273300
8166185238
16625587
553968805
4870925
937711
7898653
109
CASH BALANCE
JUNE 30 1976
2023965380
752011
484230
1250
1688900
74375
10468924
6692334
597288090
29428213
40354
33300
16000
177601
314400445
190080
2400
65003220
22170802
696903
8594661

403684652
6958
29366796
12850
99174
4006734 48 S 21098022687 S 19983370148 S 3515325987Ill
STATE REVENUE COLLECTIONS
UNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
113
STATE UNIT
Administrative Services Department of
Banking and Finance Department
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 of the Judicial Council
Board of
Labor Department of
Motor Vehicle Commission Georgia
Offender Rehabilitation Department of
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation State Board of
CASH BALANCE INCREASE CASH BALANCE
JULY 1 1975 1 DECREASE JUNE 30 1976
17753990 14767446 2986544
55503 55503 00
88 88 00
2130995 614263 1516732
30484 30455 29
3006612 3908182 6914794
3730427 757933 4488360
00 10000 10000
827500 802500 25000
270000 10000 260000
00 890790 890790
4776602 11501068 16277670
10737582 10703682 33900
748415 554611 193804
40100 00 40100
90000 f1 90000 s 00
44198298 Sf1 10560575 33637723
115
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1976
117
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Inventories
Total Current Assets
OTHER ASSETS
REGULAR
BUDGET
FUND
2379474000 2364715707
80689101951 80038641440
83068575951
108514994
82403357147
108514994
REVENUE
SHARING
FUNDS
14758293
650460511
665218804
00
Total Assets
83177090945 S 82511872141
LIABILITIES RESERVES FUND BALANCES
AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1976
Balance July 1 197 5
Excess of Funds Available over Expenditures
for Year Ended June 30 1976
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 1976
42932384041 42296153202
39174407025 39174407025
636230839
00
512331476 527618670 15287194
40478098397 40459800599 18297798
37710836273 37727582571 16746298
1184630769 1163287444 21343325
1070299879 1041311914 28987965
Total Liabilities Reserves Fund Balances
and Surplus
83177090945 82511872141
665218804
Notes Receivables due to the Department of Administrative
Services from State Spending Units for services
rendered and the corresponding payables in the amount
of 218555027 have been eliminated from the above
Balance Sheet
The above Balance Sheet does not include Fixed Assets119
STATE UNITS
BALANCE SHEET
BY SPENDING UNITSBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
ASSETS
CURRENT ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
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 Community Affairs
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
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
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
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
A Departmental Operations Regular
A Departmental Operations
Revenue Sharing Funds
B Mental Health and Youth 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 of the Judicial Council
Board of
Judicial Qualifications Commission
Labor Department of
A Inspection Division
B Basic Employment Work Incentive
Correctional Services comprehensive
Employment and Training and Unemployment
Compensation Reserve Fund
Law Department of
Motor Vehicle Commission Georgia
CASH IN
BANKS AND
ON HAND
00
808903
13193614
3710778
33092028
00
00
9140001
1687649
2042988
118156082
11854721
489156
00
38149537
2903572
23217901
00
RECEIVABLES
AND
INVENTORIES
539194473
172943357
00
00
34179891
87500
2572405225
3017250
14478288
62892245
686535847
126547300
6440563
19840931
3462903324
507571414
111505906
1333692502
00 00
13 305 79 346 618 07
5 0 183 56 8 617 58
514 05 00 8 536 17 00
21 371 28 275 931 87
07 571 78 00
31 853 99 00 83 256 79 00
33 101 61 00 00 838 220 64 00 00
17 686 22 25 522 12
00 92730 595 23
00 162 542 97
00 14571 191 30
5 2 454 98 703 023 10
48 646 41 00
1 706 87 12 266 00
8 5 412 91 91 016 53
24 275 18 286 908 19
643 68 00
20 00 00 170 50 00
10 897 58 00
00
00
00
00
00
00
00
00
00
00
00
00
00
28290
00
00
00
00
TOTAL
ASSETS
539194473
173752260
13193614
3710778
67271919
87500
2572405225
12157251
16165937
64935233
804691929
138402021
6929719
19840931
3501081151
510474986
13472 3807
00
1333692502
00 00
00 359923 86
00 58801 14
00 9050 22
00 00
00 297303 15
00 407571 78
00 115110 78
00 00
00 871322 25
00 00
00 00
00 43208 34
00 92730595 23
00 162542 97
00 14571191 30
00 755478 08
00 48646 41
00 13972 87
00 176429 44
00 311183 37
00 643 68
00 190 50
00 00
00 10897 58
00
3285239
575018
1907052405
3518200
340000
00
00
00
1907052405
6803439
915018BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
121
LIABILITIES RESERVES ANTD SURPLUS
CURRENT
LIABILITIES
405354719
131044971
9568018
300154
RESERVES
AND FUND
BALANCES
101179126
8650124
00
00
SURPLUS
JUNE 30 1976
32660628
34057165
3625596
3410624
TOTAL
LIABILITIES
RESERVES
AND SURPLUS
539194473
173752260
13193614
3710778
34956468
87500
1476505489
1818730
16011825
33972886
731037957
127732894
6507293
12190909
00
00
1092050180
00
00
27373227
24873546
00
00
2859900
32315451
00
3849556
10338521
154112
3589120
48780426
10669127
422426
4790122
67271919
87500
2572405225
12157251
16165937
64935233
804691929
138402021
6929719
19840931
3101372443
492177188
97306397
00
113276209
00
3016090
00
286432499
18297798
34401320
3501081151
510474986
134723807
00
1320564214
00
27357703
2617895
905022
00
2346282
3043688
11447781
00
46190406
00
00
320834
3197673174
16233257
794247023
53000064
3398197
1221057
10196682
690630
00
4050
00
80100
1679796462
3093632
20327
00
00
00
1813312
00
00
27384033
37692370
00
00
29123554
00
00
4000000
6075386349
00
560671233
3652318
00
00
2093948
30305567
00
00
00
00
202167455
00
00
13128288
00
8634683
1448907
00
00
00
21120
63297
00
11818265
00
00
00
00
21040
102200874
18895426
1333692502
00
35992386
5880114
905022
00
29730315
40757178
11511078
00
87132225
00
00
4320834
9273059523
16254297
1457119130
75547808
14 664 44 48 646 41
1 762 30 13 972 87
53 523 14 176 429 44
1 221 40 311 183 M
643 68 643 68
150 00 00 190 50 00
10 096 58 10 897 58
250 884 88 19070 524 05
37 098 07 68 034 19
8 946 91 9 150 18
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
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
A Secretary of State
B Building Administrative Board State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CURRENT ASSETS
CASH IN RECEIVABLES
BANKS AND AND OTHER TOTAL
ON HflJTO INVENTORIES ASSETS ASSETS
1268709 89487471 00 907561 80
63128807 372794444 00 4359232 51
29440147 69855173 00 992953 20
00 4414348 00 44143 48
1204591414 48995844 00 12535872 5 8
35627146 106368188 00 1419953 34
19745955 2996355 00 227423 10
00 269059525 00 2690595 2 b
21172727 6707008 00 278797 35
1592412 1052958 00 26453 7 0
632988721 57246830795 737819 15 579536014 31
14039887 105704791 00 1197446 78
10902851
2703448
3799751
2000
34704789
00
49407391
2705448
S 2379474000 S 80907656978 S 108514994 S 83395645972
SUMMARY
Regular Budget Fund
Revenue Sharing Funds
2364715707 80257196467 108514994 82730427168
14758293 650460511 00 665218804
379474000 S 80907656978
S R3395645972
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 UNTTS
BUDGET FtJNDS
JUNE 30 1976
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
31833068
266410128
12208374
1647425
86236971
93511902
3642265
103194579
13363084
735054
28578572319
103997189
1602318
1590071
RESERVES
AND FUND
BALANCES
45601422
65877768
70867546
00
1167350287
127105
2996355
56845806
10884607
00
29358482515
00
47805073
00
SURPLUS
JUNE 30 1976
13321690
103635355
16219400
2766923
00
48356327
16103690
109019140
3632044
1910316
16546597
15747489
00
1115377
TOTAL
LIABILITIES
RESERVES
AND SURPLUS
90756180
435923251
99295320
4414348
1253587258
141995334
22742310
269059525
27879735
2645370
57953601431
119744678
49407391
2705448
43150939068 S 391744070 75 S 10707998 79 s 833956459 77
42514708229 39174407025 1041311914 827304 271 68
636230839 00 28987965 665218804
43150939068 S 391744070 75 S 10702998 79 S 833956459 77
123125
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS126
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
Regular
Revenue Sharing Funds
SPENDING UNIT
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 Community Affairs
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
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
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
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
A Departmental Operations
A Departmental Operations
B Mental Health and Youth 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 of the Judicial Council Board of
Judicial Qualifications Commission
Labor Department of
A Inspection Division
B Basic Employment Work Incentive Correctional Services
Comprehensive Employment and Training 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
A Secretary of State
B Building Administrative Board State
Regular
Revenue Sharing Funds
EXCESS
OF FUNDS
SURPLUS AVAILABLE
DEFICIT OVER
JULY 1 1975 EXPENDITURES
11881665 5 51061884
15717314 35779723
3227635 3109625
958567 3358564
13824786 30632075
135000 00
4908054 10 91230901
2357413 9737546
521930 96040
400222 3397421
30261616 40780434
120500 00
1314637 394807
1091865 7927166
155492980 2 61430780
13770768 18297798
25469634 35594633
00 00
48 5085985
00 00
3400415 7653023
10044866 4155724
00 00
00 00
00 25973252
12259799 37692370
670237 53285
00 00
35579961 40106933
00 00
00 00
00 00
1267052380 73 33049909
1260926 00
164020900 1 42373926
5779636 23741511
45749 1466444
91319 66220
11848834 6373654
36499 32548255
76914 141282
00 15000
3008 00
1331230 1008169
56437340 1 60689422
3147649 3217980
27011 781956
7031885 67992077
16545159 1 79522049
8830522 85433882
497596 2749271
00 11 67194870
21689999 41372978
12792256 19100045
80318933 1 01778494
5150073 13904366
00 1910316
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
127
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES

23065690
1722558
515971
52060
1683376
00
1087381345
600975
58072
191699
7999992
10669127
27619
3137044
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION

7217231
15717314
3227635
958567
13824786
135000
4908054
2357413
521930
400222
30261616
120500
1314637
1091865
SURPLUS
JUNE 30 1976
32660628
34057165
3625596
3410624
32315451
00
3849556
10338521
154112
3589120
48780426
10669127
422426
4790122

25001719
00
1193313
00
155492980
13770768
25469634
00
286432499
18297798
34401320
00

50138387
6056131
981660
2706817
00
00
25973252
37671250
10012
00
28288668
00
00
00
5692222471
21040
40173052
4846085
00
110010
1021340
32426115
00
00
00
1489

135600934
491827
112735
54670387
75886694
69214482
17652
1167194870
6983349
2996355
19810758

10272322
00

42096132
6056131
3400415
10044866
00
00
00
12259799
670237
00
35579961
00
00
00
373775058
1260926
164020900
5779636
45749
91319
11848834
36499
00
00
3008
1331230
56437340
3147649
27011
7031885
16545159
8830522
497596
00
21689999
12792256
92889045
5150073
00
131282
86346
14489
00
83
07
00
00
00
21120
63297
00
11818265
00
00
00
00
21040
102200874
18895426
1466444
176230
5352314
122140
64368
15000
00
1009658
25088488
3709807
894691
13321690
103635355
16219400
2766923
00
48356327
16103690
109019140
3632044
1910316128
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
SPENDING UNIT continued
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens compensation State Board of
SURPLUS DEFICIT JULY 1 1975 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
117542 18764 45 93 293697399 39630 64 93
8706 00 44 33334 10798 68 27
I 5123314 76 404780983 97
SUMMARY
Regular Budget Fund
Revenue Sharing Funds
527618670 40459800599
15287194 18297798
512331476 S 40478098397
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 TN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1976
129
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
29353193367
11784396
3333468
35550
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION

11754245
1876493
00
870644
SURPLUS
JUNE 30 1976
16546597
15747489
00
1115377
37710836 73 Sf1 1lR4fi3m so S 10707998 79
37727582571 1163287444 10413 119 14
16746298 21343375 289879J65
37710836 73 Sf 11R4fi3n7 69 S 10707998 79a
131
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMFUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
General Appropriations
Less Lapsed Funds
Net Appropriation Allotments
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from 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
REGULAR
BUDGET
FUND
2631256182 2631256182
6321079 6321079
53097550 53097550
24093491683 24093491683
160578215 160578215
26944744709 26944744709
REVENUE
SHARING
FUNDS
179012570112 174144631935 4867938177
1075399601 1075399601
177937170511 173069232334 4867938177
78280599507 78280599 507 00
595944845 595944845 00
00
00
283758459572 278890521395 4867938177
33380160104 33380160104 00
Total Funds Available
317138619676 312270681499 4867938177
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
Total Regular Operating Expenses
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
38613272156
2012881547
3092489575
1131075050
334728
44850053056
131 411 177 53
10 170 570 tM
6 695 684 21
4 864 484 64
8 111 744 66
33 585 463 10
5 18 614 071 28
55 379 229 81
38613272156
2012881547
3092489575
1131075050
334728
44850053056
11 618 822 98 11 618 822 98
53 133 253 96 53 133 253 96
5 535 385 55 5 535 385 55
8 262 076 70 8 262 076 70
9 607 748 06 9 607 748 06
10 106 106 19 10 106 106 19
1 064 503 81 1 064 503 81
655 661 32 655 661 32
18 158 741 30 18 158 741 30
164 864 67 164 864 67
7 227 774 71 7 227 774 71
1 628 414 93 1 628 414 93
3 596 612 37 3 596 612 37
651 210 98 651 210 98
131 411 177 5 3
10 170 570 94
6 69 5 684 21
4 864 484 64
s 8 111 744 66
33 585 463 10
18 614 071 2R
55 379 229 81
00
00
00
00
00
00
00
00
00
00
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
133
EXPENDITURES continued
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
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Total Capital Outlay
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units Pages 152157
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Motor Vehicle Expenses
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
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
REGULAR
BUDGET
TOTAL FUND
81 240 86 81240 86
is 263 52 18263 52
1472 259 37 1 472259 37
75 103 46 75103 46
5 146 22 5146 22
328 13 328 13
6 474 82 6474 82
18669 635 00 18 669635 00
21 838 56 21838 56
2168 429 70 2 168429 70
REVENUE
SHARING
FUNDS
22 437 478 78
5 981 51
712 77
366 524 42
197 035 82
263 669 851 32
286 758 82 5 4R
65 981 185 62
18 646 103 90
22 437 478 78
5 981 51
712 77
366 524 42
197 035 82
263 669 851 32
286 758 825 48
65 981 185 62
18 646 103 90
14896005
12568
15408
446895
15370876
4 33 4 33
907 986 22 907 986 22
61 65 61 65
11 916 653 44 11 916 653 44
7 637 486 85 7 637 486 85
1 828 181 92 1 828 181 92
462 365 731 85 462 365 731 85
6 565 604 00 6 565 604 00
1122 975 760 99 1074 479 357 20
21 232 154 59 21 232 154 59
1 635 429 625 84
42 509 66
497 214 04
32 273 08
1 088 650 26
40 642 159 42
1 677 886 141 06
2 766 404 605 780 212 983 79 97
3 171 386 196 76
1 586 933 222 05
42 509 66
497 214 04
32 273 08
1 088 650 26
40 642 159 42
1 629 389 737 27
2 718 404 108 598 809 005 00 99
3 122 706 814 99
14896005
12568
15408
446895
15370876
00
00
00
00
00
00
00
00
00
00
00
4849640379
48 496 403 79
00
00
00
00
00
48 496 403 79
48 496 182 403 977 79 98
48 679 381 77
Includes assessment and collection allowance to
outside agencies in the amount of 2631256182
135
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS136
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
TOTAL
177937170511
78280599507
595944845
26944744709
283758459572
33380160104
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
1872495800
3931168
00
2669502535
4545929503
147 3469
j 317138619676 S 4547402972
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
44850053056
13141117753
1017057094
669568421
486448464
811174466
3358546310
1861407128
5537922981
28675882548
6598118562
1864610390
167788614106
276660521279
40478098397
1196078952
415516603
6556489
17828624
11515036
18727875
137432933
169932529
00
22300000
281275300
00
2219176747
4496341088
51061884
317138619676
45474079 77STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
137
AGRICULTURE
DEPARTMENT OF
AUDITS
DEPARTMENT OF
COMMUNITY DEVELOPMENT DEPARTMENT OF
A
BANKING COMMUNITY B
AND FINANCE DEVELOPMENT COMMUNITY
DEPARTMENT OF DEPARTMENT OF AFFAIRS
COMPTROLLER
GENERAL
1497443800
207831284
00
31690105
1736965189
236627300
00
00
00
236627300
160277500
00
00
JDO
160277500
1083920300
00
00
8483689
1092403989
266478800
1623461163
00
430896
1890370859
309556700
11901123
00
00
321457823
3653667
00
02
1331389267
22
1740618856 236627300 S 160277500 S ln924039S9 S 32217601 76 S 3214578 21
998220753
114364633
58912738
13717432
38405065
3737518
3529076
9140185
14670988
00
94500000
00
355640745
1704839133
35779723
1740618856
195509084
8468247
13024733
786992
282913
361472
1154911
13929323
00
00
00
00
J0
233517675
3109625
236627300
121734165
7458265
23634582
00
738170
2771485
69318
512951
00
00
00
00
00
156918936
3358564
160277500
149200054
75208442
9173002
1597500
2993535
591877
25660277
1818517
00
00
200000000
488504915
107023795
1061771914
30632075
1092403989
111258631
14037365
3506248
00
1757598
1017603
4739044
961842
4500000
00
00
00
1988750894
2130529225
1091230901
3221760126
242969403
23576381
15888210
18963738
4815828
1183885
1481980
2580000
00
260852
00
00
00
3117202 97375 77 46
3214578 3
138
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASER
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION PERT SINKING FITND
QTJiER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
CONSERVATION j
FOREST
RESEARCH COUNCIL
GEORGIA
58289300
8902180
00
7709400
74900880
FORESTRY
COMMISSION
GEORGIA
896357700
190541137
92974000
140516032
1320388869 3
300000 00
S 75200880 S 1370388869
9496384
3044212
350000
00
2492364
00
50000
00
00
00
00
00
59671880
9326317
2560654
74777
848795
23135
139333
51121
79372
6407
60000
75104840
96040
13169914
33974
66
17
82
58
20
04 I
46
05
50
00
00
00
00
48
752008 80
133038SR 69STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
139
EDUCATION
NATURAL
RESOURCES
DEPARTMENT OF
SOIL AND WATER
CONSERVATION
COMMITTEE
STATE
DEFENSE
DEPARTMENT OF
EDUCATION DEPARTMENT OF
REGULAR
REVENUE
SHARING FUNDS
B
INSTITUTIONS
2749934800
756059139
00
378512443
3884506382
41755200
00
00
00
41755200
158536800
152240510
00
300
310777610
59941997700
14963124032
00
287844012
75192965744
3664128400
00
00
J2S
3664128400
836794500
142697705
00
79906070
1059398275
9224076
00
2809968
71001778
00
7227315
S 3893730458
41755200 S 3135875 78 S 7563967522 S 3664128400 S 1066625590
I 1617609184 15629446 228196853 1038543266 00 7 32482990
570209504 3190013 43930724 293459037 00 1 87534517
38038158 2441218 3038447 49318717 00 3357304
78423405 00 00 00 00 387199
51964281 2198653 3117787 29260524 00 791585
75872350 214679 875904 11466610 00 54502197
61197052 8675484 1282634 26154208 00 626686
29952997 00 00 44174945 00 00
64264809 9010900 460063 125855336 00 5191836
310795591 00 00 32285227 00 33410223
252600000 00 00 33320392 00 12746420
42408379 00 00 224739487 00 00
659614314 00 24758000 73093958993 36 458 306 02 00
3852950024 41360393 305660412 75002536742 36 458 306 02 10 31030957
40780434 394807 7927166 261430780 182 977 98 35594633
3893730458 s 41755200 313587578 75263967522 M MX P4 41Q 10 66625590
140
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
EDUCATION
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
TRANSFER FROM RESERVES AND FUND BALANCES
PUBLIC
SCHOOL EMPLOYEES
RETIREMENT
SYSTEM
EXPENSE FUND
827818000
00
00
00
REGENTS OF THE UNIVERSITY SYSTEM OF
A
RESIDENT INSTRUCTION AND
UNIVERSITY SYSTEM INSTITUTIONS
REGULAR
24435916723
00
00
280687600
827818000 24716604323
00
REVENUE
SHARING FUNDS
1203809777
00
00
00
1203809777
00
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
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
827818000 S 24716604323 S 1203809777
00
00
00
00
00
00
00
00
00
00
00
00
S27818000
27818000
00
00
00
00
00
00
00
00
00
00
00
2268487600
21692663
22421338075
24711518338
5085985
00
00
00
00
00
00
00
00
00
00
00
00
1203809777
327818000 S 24716604323
1203809777
00
1203809777STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
141
continued
B
REGENTS
CENTRAL OFFICE
SCHOLARSHIP
COMMISSION
GEORGIA STATE
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FU
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
GENERAL ASSEMBLY
OF GEORGIA
758222800
37358600
00
2784309
798365709
969796100
814943
00
31267700
1001878743
90926500
00
00
89491479
180417979
00
00
00
33086736
33086736
25000000
00
00
70136874
95136874
750906100
00
00
00
750906100
00
3490455
3282765
78914234
798365709 1005369198 S 1804179 79 S 83086736 S 98419639 S RqR703 34

169317857
33084311
5517290
00
4585884
372597
6246147
00
00
45358600
00
00
526230000
790712686
7653023
798365709
56215985
12510605
1874138
00
455633
222095
428290
22396328
00
00
00
00
907110400
10012 41 13474 55724
10053 691 98
45432622
4709860
461439
00
827839
282221
7596930
30180568
00
00
00
00
90926500
180417979
00
1 80417979
46000150
4666300
734602
00
1087672
8000
8102573
17491794
4995645
00
00
00
00
83086736
00
59699172
6097185
61165
00
1164393
288854
4250000
885618
00
00
00
00
00
72446387
25973252
83086736
98419639
428210529
112349992
104204293
00
47196894
2743271
125320
25302565
10382380
00
00
00
61612720
792127964
37692370
B398703 34STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
GOVERNOR OFFICE OF THE
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
GOVERNORS OFFICE GOVERNOR EMERGENCY S FUND PLANNING AND BUDGET OFFICE OF
901460 30817 180512 00 94 00 91 00 00 00 00 251348300 210808713 00 11804010
1112790 85 00 00 00 473961023 4720872
1 112790 85 00 478681895
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
73043020
21570363
2334489
00
4016625
2467157
3722596
7050
204500
00
00
00
3860000
111225800
53285
00
00
00
00
00
00
oo
00
00
oo
00
00
00
00
00
248350911
28176935
8181145
00
4517030
829085
38396263
6509227
15173000
00
00
00
88441366
438574962
40106933
11279085
2 S 478681895STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
143
HUMAN RESOURCES DEPARTMENT OF
5TATE AID HIGHWAY SAFETY OFFICE OF A DEPARTMENTAL OPERATIONS 242940405 426386992 21857382 691184780 38 23 00 47 08 B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS 12473968100 215523539 00 2147778199 INVESTIGATION GEORGIA BUREAU 7132211 1061855 120074 8314140
GRANTS
TO COUNTIES TO MUNICIPALITIES 1351700000 00 00 00 1351700000 OF
1191701300 00 00 00 00 27663472 00 00 27663472 00 05 00 20
1191701300 14837269838 25
00
00
S 1191701300 S 1351700000
00
2928393653
59705462
5225025
27663472 72046871661 S 14896975300 S 836639050
00 00 235 22445
260000000 4 200 000 00 25 49757
00 00 9 96318
00 00 00
00 00 5 71037
00 00 19775
00 00 00
00 00 4140
00 00 00
931701300 9 317 000 00 00
00 00 00
00 00 00
00 00 00
1191701300
00
1351700000
00
27663472
JJ0
5771695782
2991187028
235500711
5741427
26372015
79397069
158568503
540738025
4461836498
154927900
00
3760061
50284096733
64713821752
7333049909
11169263118
2422795604
18640473
12613819
1268469
52595795
56066404
87873376
187704279
63735033
554500000
16077380
111467624
14754601374
142373926
525803886
112676589
22167013
20797713
6430280
15194103
5516085
91683240
202123
00
00
00
12426507
812897539
23741511
1191701300 S 1351700000
27663472 S 72046871661 S 14896975300
836639050144
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
JUDICIAL
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
SUPREME COURT COURT OF APPEALS SUPERIOR COURTS
107700000 122326600
00 00
00 00
00 00
107700000 122326600
00
00
727460300
15504223
00
00
742964523
00
S 107700000 S 1723266OP S 7429645 23
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVET
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTTTAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
90645063 1 11921871 7 11835845
5444360 5268824 4462632
1024824 1038337 15822050
00 00 621348
89398 145925 816399
2490729 3458170 2095717
6539182 427253 936878
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
106233556 1 22260380 7 36590869
1466444 66220 6373654
1077000 on 1 22326600 X 429645 23
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
145
SYSTEM
ADMINISTRATIVE
OFFICE OF
THE COURTS
APPELLATE
COURT REPORTS
COURT REPORTING
OF THE JUDICIAL
COUNCIL BOARD OF
JUDICIAL
QUALIFICATIONS
COMMISSION
LABOR DEPARTMENT OF
INSPECTION
DIVISION
B
BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES
COMPREHENSIVE
EMPLOYMENT
AND TRAINING
AND UNEMPLOYMENT
COMPENSATION
RESERVE FUND
18188500
57014710
00
00
75203210
6450000
00
00
00
6450000
742500
00
00
00
742500
1000000
00
00
00
1000000
45712100
00
00
00
45712100
331044100
8172645549
00
10427749
8514117398
43586492
00
00
00
954530336
lonnn no
457171 00 S 94686477 34
41665116 00 00 00 36174143 2562656266
13612357 3600 1 14175 4 85445 2283035 470065932
3631737 00 00 00 5993310 70961131
00 00 00 00 00 00
3073636 6305118 00 00 199545 1260857
1862683 00 9900 00 53898 201709966
17284894 00 6 03425 5 14555 00 6006840
5111024 00 00 00 00 00
00 00 00 00 00 226311375
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 5768985945
86241447
32548255
1 187897 07
6308718
141282
727500
15000
1000000
00
742500
44703931 1008169
457171 On
9307958312
160689422
94686477 31146
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
LAW
DEPARTMENT OF
218313100
00
00
9756250
228069350
00
MOTOR VEHICLE
COMMISSION
GEORGIA
4688100
00
00
00
4688100
00
28n69350
4688100
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
186605137 2287524
17596153 890660
6136098 39588
00 00
2334590 175672
198090 27699
8806100 485001
00 00
00 00
00 00
00 00
00 00
3175202 00
224851370 3906144
3217980 781956
228069350 s 4688100
B
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
147
OFFENDER REHABILITATION DEPARTMENT OF
CORRECTIONS
DEPARTMENT OF
B
CORRECTIONAL
INSTITUTIONS
OFFENDER
REHABILITATION
DEPARTMENT OF
D
PARDONS
AND PAROLES
BOARD OF
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
ADMINISTRATION
PUBLIC SAFETY
DEPARTMENT OF
378985200
174584673
00
QQ
553569873
3453896600
100387251
00
101873425
3656157276
497268900
89251335
00
9052147
595572382
50831800
4154414
00
00
1700000
40421200
00
2812140114
154986214 2854261314
2336790400
83016215
00
19224425
2439031040
28247160
114693058
145994699
00
709843265
00
581817033 3770850334 S 7415670 87 S 1549867 14 S 3564104579 S 24390310 40
297710502
64872635
13392266
876932
2171874
9867958
12095062
48551341
45715184
4500000
00
00
14071202
513824956
67992077
1761209268
991419012
3401429
40586760
268783
133520965
26592398
262996
19872800
204934159
84000000
00
325 259715
3591328285
179522049
517336858
89660083
23346493
3406044
2811451
10505729
5403916
00
3662625
00
00
00
00
656133199
85433882
141581943
2239863
7177986
00
113969
59710
1063472
00
00
00
00
00
00
163176731
12094498
2529429
00
4871361
1305543
7113350
50358800
36554832
00
00
00
2118905165
152236943
2749271
2396909709
1167194870
1680302846
379588114
14683828
88808765
59973195
32740048
6683001
134878265
00
00
00
00
00
2397658062
41372978
581817033
37708503 4
7415670 81
154986214
3564104579
24390310 40148
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
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
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
PUBLIC SERVICE
COMMISSION
212604500
5888450
00
00
218492950
2213396
220706346
REVENUE
DEPARTMENT OF
1819630912
525306
00
3001991057
4822147275
4822147275
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
164338785
19867796
6789130
00
1208426
1682500
5629067
00
2090597
00
00
00
00
201606301
19100045
1183607359
190038842
52310362
11931234
83051905
9456236
2605597584
378157379
00
00
00
00
206217880
4720368781
101778494
Note Audits being performed by Independent Public
Accounting Firms These audits were not available
at the time this report was published The
information shown above was furnished by the
Agencies
220706346
4822147275STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1976
149
SECRETARY OF STATE
A
SECRETARY
OF STATE
B
BUILDING
ADMINISTRATIVE
BOARD STATE
TRANS PORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
WARM SPRINGS
MEMORIAL
COMMISSION
FRANKLIN D
ROOSEVFTiT
WORKMENS
COMPENSATION
STATE BOARD OF
588019100
33414779
00
394352lfi
660869095
7583200
00
00
567986
22885365361
8036699074
502970845
12374635879
3151186 43799671159
614884600
166267098
00
00
781151698
00
00
00
27898910
27898910
202868700
00
00
312204
203180904
17502186
00
26852737506
00
678371281 81511 86 S 706574086 SR fi 7811SIfi 98 S 77898910
2031809 04
379556822 3777991 8264338648 1 84530685 13115714 145561531
131912166 1006975 2244473332 15620249 6748801 22910325
18512493 206782 125892078 5977137 00 2799902
00 00 267599931 00 00 00
25969990 718330 31413359 1581593 4366336 2386122
6071224 334186 48819688 775519 00 4451527
17169493 196606 54046816 641517 334591 8190449
1603396 00 122661426 8855 00 15801221
411331 00 298211130 00 00 00
00 00 25939973663 00 00 00
81500000 00 2735188850 00 00 00
00 00 1067427505 00 00 00
1760000 00 82622275 5 68053050 00 00
664466915 6240870 41282668701 7 77188605 24565442 202101077
13904366 s 1910316 81511 as 29369739964 706574086 65 O 3963093 811516 98 s 3333468 27898910 1079827
678371781 2031809 04
E
151
STATE TOUTS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS152
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Rents and Maintenance Expense
Rents
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
Other Contractual Expense
Fire Ant Eradication
Personal Services
Salaries and Wages
Employers Contribution for
Health Insurance
Other Costs
Supplies and Materials
Travel
Publications and Printing
Per Diem and Fees
Other Contractual Expense
Indemnities Livestock
Workmens Compensation and Indemnities
Veterinary Fees
Per Diem and Fees
COMMUNITY DEVELOPMENT DEPARTMENT OF
A COMMUNITY DEVELOPMENT DEPARTMENT OF
Local Welcome Center Contracts
Other Contractual Expense
Advertising
Other Contractual Expense
Promotional Parade Floats
Other Contractual Expense
Direct Payments for World congress Center
Operations
Other Contractual Expense
B COMMUNITY AFFAIRS
LEAA Action Local
Grants to Counties Cities and Civil
Divisions
LEAA Action State
Grants to Counties Cities and civil
Divisions
LEAA State BuyIn
Grants to Counties Cities and Civil
Divisions
LEAA Discretionary
Other costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Grants to Counties Cities and civil
Divisions
Other Expenditures
Publications and Printing
Per Diem and Fees
LEAA Planning
Grants to Counties Cities and Civil
Divisions
761988725
163171220
102691800
1191325002
3500000
20704754
32200000
51600000
18142000
12062500
19528000
2219176747
13936282
418090 14354372
40419305 4201471 226321 9900 57100000 1163 113 69
196 469 72
619 451 5 0
355640745
6898795
72375000
2750000
25000000 107023795
739644754
531401462
94707960
433
154391
6165
340342
1759960
2221 282 00
132 04
2244 026 95
12 392 55
146 263 16
240268266
73784352
KBE
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
153
REGULAR BUDGET FUND continued
COMMUNITY DEVELOPMENT DEPARTMENT OF continued
B COMMUNITY AFFAIRS continued
LEAA Impact Cities
Grants to Counties cities and Civil
Divisions
Grants to Area Planning and Development
Commissions
Grants to Counties cities and Civil
Divisions
HUD 701 Planning Grants
Grants to Counties cities and Civil
Divisions
Georgia Residential Finance Authority
Other Contractual Expense
LEAA Juvenile Justice
Grants to Counties Cities and Civil
Divisions
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
Contractual Research Expense
Other Contractual Expense
FORESTRY COMMISSION GEORGIA
Ware County Grant
Other Expenditures
NATURAL RESOURCES DEPARTMENT OF
Land and Water Conservation Grants
Grants to Counties cities and Civil
Divisions
Recreation Grants
Grants to Counties cities and Civil
Divisions
Water and Sewer Grants
Grants to Counties cities and Civil
Divisions
Solid Waste 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
Payments to Lake Lanier Islands Development
Authority for Operations
Other Contractual Expense
Payments to Lake Lanier Islands Development
Authority for Capital Outlay
Other Contractual Expense
Payments to Jekyll Island State Park
Authority for Operations
Other Contractual Expense
National Park Service 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
Civil Air Patrol Contract
Other Contractual Expense
Grants to Cities and counties
Grants to Counties cities and Civil
Divisions
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
APEG Grants
Grants to Counties Cities and Civil
Divisions
NonAPEG Grants
Grants to Counties Cities and Civil
Divisions
19426700
116108300
144854300
20700000
7854800 1988750894 2095774689
59671880
6000000
167048954
31000000
107300000
199999994
19190000
64950000
48250000
5250000
650000
2250000
13725366
20308000
1550000
1900000
1000000
48877853577
21325055461
659614314
24758000154
SUMMARY OF OTHER EXPENDITURES
BY SPENTTNG UNITS
REGULAR BUDGET FTTNp continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
Grants to School Systems for Capital Outlay Purposes
Grants to Counties cities and civil
Divisions
Grants to School Systems for ALR Payments to
Georgia Education Authority Schools
Grants to Counties cities and civil
Divisions
Direct Grants to School Systems for
Capital Outlay Purposes
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
B REGENTS CENTRAL OFFICE
SREB Payments
Other Contractual Expense
Medical Scholarships
Tuition and Scholarships
Regents 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
Law Enforcement Personnel Dependents
Scholarships
Tuition and Scholarships
Tuition Equalization Grants
Tuition and Scholarships
TEACHERS RETIREMENT FUND EXPENSE FUND
Floor Fund for Local Retirement Systems
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
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Cities and Civil
PLANNING AND BUDGET OFFICE OF
Art Grants
Grants to Counties
Divisions
Payments to Regional Commissions
Grants to Counties cities and civil
Divisions
Intern Stipends
Per Diem and Fees
140000000
2678975676
72074279 73093958993
827818000
630975775
21790362300 22421338075
80600000
33000000
20000000
392630000 526230000
215550000
88000000
1066500
602493900
10546379
2810513
13356892
48255828
40900706
18233000
29307660
22947568075
907110400
90926500
61612720
3860000
884413669KS
miLm
SPMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
155
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Grants for Regional Prenatal and Postnatal Care
Programs
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
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
Benefits for Family Living Care
Direct Benefits Medical Care and
Public Assistance
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
Foster Grandparent Program and Group Homes
for the Mentally Retarded
Grants to Counties Cities and Civil
Divisions
Work Incentive Benefits
Direct Benefits Medical Care and
Public Assistance
Grants to Fulton County for 24hour
Emergency Social Services
Grants to Counties cities and Civil
Divisions
Benefits for Child Care
Direct Benefits Medical Care and
Public Assistance
Georgia Indigent Legal Service 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
Medicaid Benefits
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Adult Mental Health
Grants to Counties Cities and Civil
Divisions
Payments to Counties for Child Mental Health
Grants to Counties cities and Civil
Divisions
35000000
281251476
29950962
44737194
310538415
228425900
9730000
9143873
900159766
90620446
2307271389
216757422
88970904
357062482
161670736
90592548
12999997
664089160
98541200
107711700
273561700
13687300
26758774740
108641256
4826686156
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Payments to Counties for Alcoholism
Grants to counties Cities and civil
Divisions
Cuban Refugees Benefits
Direct Benefits Medical Care and
Public Assistance
SSI Supplement Benefits
Direct Benefits Medical Care and
Public Assistance
AFDC Benefits
Direct Benefits Medical Care and
Public Assistance
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
Contracts for Hospital Audits
Other contractual Expense
Contracts with Delta Dental Plan of Georgia
Other Contractual Expense
Contract with Georgia Medical Care Foundation
Other Contractual Expense
Contracts for Nursing Home and Dental Audits
Other Contractual Expense
Contract for the Purchase of clotting Factor
for the Hemophilia Program
Other Contractual Expense
B MENTAL HEALTH AND YOUTH DEVELOPMENT
INSTITUTIONS
Grants to CountyOwned Detention Centers
Grants to Counties Cities and Civil
Divisions
Outpatient and Aftercare Drug Purchases
Other contractual Expense
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchase
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE
CORRECTIONAL SERVICES COMPREHENSIVE
EMPLOYMENT AND TRAINING AND UNEMPLOYMENT
COMPENSATION RESERVE FUND
WIN Grants
Direct Benefits Medical Care and
Public Assistance
Unemployment Compensation Reserve Fund
Direct Benefits Medical Care and
Public Assistance
Other Contractual Expense CETA
Other contractual Expense
CETA Direct Benefits
Direct Benefits Medical Care and
Public Assistance
LAW DEPARTMENT OF
Books for State Library
Equipment Purchases
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
Mentally Retarded Offender Program
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other costs
Supplies and Materials
Other Expenditures
Travel
Equipment Purchases
Per Diem and Fees
Other contractual Expense
13598073
3140788
200700000
11945104457
2770565682
1953054567
14000000
40000000
83988800
45227114
10000000 50284096733
36900000
74567624 111467624 50395564357
12426507
12568
15408
28805
233597
3500
48657325
127777502
4393361
5588157757
5768985945
3175202
959723
56781
1016504
237097
49495
52106
1216000
11500000
14071202SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
157
REGULAR BUDGET FTINn continued
OFFENDER REHABILITATION DEPARTMENT OF continued
B CORRECTIONAL INSTITUTIONS
Court Costs
Direct Benefits Medical Care and
Public Assistance
Inmate Release Fund
Direct Benefits Medical Care and
Public Assistance
County Subsidy
Grants to Counties Cities and Civil
Divisions
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Federal Subgrants to State and Local Agencies
Grants to Counties Cities and Civil
Divisions
Health Insurance Premiums and claim Payments
Other Expenditures
REVENUE DEPARTMENT OF
County Tax Officials Retirement and FICA
Grants to Counties Cities and Civil
Divisions
Grants to Counties Appraisal Staff
Grants to Counties Cities and civil
Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
SECRETARY OF STATE
A SECRETARY OF STATE
Payments for Outside Attorneys Fees
Per Diem and Fees
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Other Contractual Expense
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 College
of Georgia
Other Contractual Expense
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
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
15669086
35147729
274442900 325259715 339330917
20803430
2098101735
41772930
125000000
8166950
31278000
39622275
43000000
1663600
401439650
164949800
2118905165
206217880
1760000
82622275
568053050
162938973727
3645830602
1203809777
4849640379
SI677886141 06STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING IINTTS160
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Administrative Services as presented on page 22 of unit report
provided for expenditures totaling 4821160800 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
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Rents and Maintenance Expense
Workmens Compens at ion
Direct Payments to Authority
For Operations
Telephone Billings
Excess of Funds Available over Expenditures
BUDGETED
1898195800
1277900
2921687100
ACTUAL
1872495800
3931168
2669502535
OVER
UNDER
25700000
2653268
252184565
4821160800
4545929503 275231297
00 1473469 14734 69
48211608 on 4547402972 M 2737578 28
12752757 00 1196078952 791967 48
4851512 00 415516603 696345 97
90346 00 6556489 24781 11
200184 00 17828624 21897 76
170287 00 11515036 55136 64
267048 00 18727875 79769 25
1567180 00 137432933 192850 67
1877211 00 169932529 177885 71
223000 00 22300000 00
2812753 00 281275300 00
240000 00 00 240000 00
7794381 00 761988725 174493 75
1638031 00 163171220 6318 80
1026918 00 102691800 00
12700000 00 1191325002 786749 98
48211608 00 4496341088 3248197 12
51061884 s 510618 JM
V1
STATE UNITS
161
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATTARLE AND EXPENDITURES
BY SPENDING T1NTTS
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
expendiuretoinTsiTff 500 ePartment of Agriculture as presented on page 22 of unit report provided for
SS kfn 1725953300 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVATTARTF
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
Other Contractual Expense
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
Fire Ant Eradication
Indemnities
Veterinary Fees
Excess of Funds Available over Expenditures
BUDGETED
1507236900
193925000
24791400
1725953300
ACTUAL
1497443800
207831284
31690105
OVER
UNDER
9793100
13906284
6898705
1736965189
3653667
17259533 no
1740618856
17259533 On
1704839133
S 357797 23
11011889
3653667
14665556
1003447900 998220753 5227147
114414100 114364633 49467
66290000 58912738 7377262
14098400 13717432 380968
39452500 38405065 1047435
5612300 3737518 1874782
4110000 3529076 1 580924
11515600 9140185 2375415
14680000 14670988 9012
94500000 94500000 00
3500000 3500000 00
20800000 20704754 1 95246
32200000 32200000 00
51600000 51600000 00
18142000 18142000 00
12062500 12062500 00
19528000 19528000 00
116500000 116311369 188631
20000000 19646972 353028
63500000 61945150 f 1554850
21114167
35779723STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Audits as presented on page 10 of unit report provided for expendi
tures totaling 236627300 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
BUDGETEP
ACTUAL
236627300 236627300
OVER
UNDER
00
S 3667300 233517675 3109625
j 3109625 S 3109625
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Banking and Finance as presented on page 14 of unit report provided
for expenditures totaling 160277500 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
Computer Charges
Excess of Funds Available over Expenditures
BUDGETED
160377500
123264400
7712700
24028500
1200000
2780000
300000
991900
16077500

ACTUAL
160277500
121734165
7458265
23634582
738170
2771485
69318
512951
156918936
3358564
OVER
UNDER
00
1530235
254435
393918
461830
8515
230682
478949
3358564
3358564Hi
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATLARLE AND EXPENDITURES
BY SPENDING ITWTTS
163
COMMUNITY DEVELOPMENT DEPARTMENT OF
A COMMUNITY DEVELOPMENT DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AMD EXPENDITURES
h tal aPPJed budget for the Department of Community Development A Budget as presented in unit report
to Ictual rundsavfilacle tllng 83189546 A comparison of anticipated funds available and budgeted expenditure
co actual tunds available and expenditures may be summarized as follows
FUNDS AVATTARLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
Transfers
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Authority Lease Rentals
General Obligation Debt Sinking Fund
Local Welcome Center Contracts
Advertising
Promotional Parade Floats
Direct Payments for World Congress
Center Operations
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
1368582046 1083920300
5695100 00
8912400 8914585
i00 JjJ 430896
OVER
UNDER
284661746
5695100
2185
430896
13831895 46 1092403989 290785557
1 61913600 1 49200054 12713546
76722300 75208442 1513858
11248400 9173002 2075398
1600000 1597500 2500
3580000 2993535 586465
654000 591877 62123
27323100 25660277 1662823
2446500 1818517 627983
2 79000000 2 00000000 79000000
7 11003646 4 88504915 222498731
7523000 6898795 624205
72375000 72375000 00
2800000 2750000 50000
25000000
25000000
13831895 Afi 1061771914 321417632
S 3063n 75164
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY DEVELOPMENT DEPARTMENT OF
B COMMUNITY AFFAIRS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Community Affairs of the Department of Community Development B Budget as
presented in unit report provided for expenditures totaling 3355941900 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
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
Other Contractual Expense
LEAA Action Local
LEAA Action State
LEAA State BuyIn
LEAA Discretionary
LEAA Planning
LEAA Impact Cities
Grants to Area Planning and
Development Commissions
HUD 701 Planning Grants
Georgia Residential Finance Authority
LEAA Juvenile Justice
Excess of Funds Available over Expenditures
BUDGETED
266580500
1768846500
00
2035427000
ACTUAL
266478800
1623461163
430896
OVER
UNDER
101700
145385337
430896
1890370859 145056141
13205149 00 1331389267 10874367
33559419 00 3221760126 1 34181774
1100790 00 111258631 1179631
140567 00 14037365 19335
45865 00 3506248 1080252
27922 00 1757598 1034602
13052 00 1017603 287597
63766 00 4739044 1637556
16551 00 961842 693258
70000 00 4500000 1 2500000
14590320 00 739644754 7 19387246
9595254 00 531401462 4 28123938
1614998 00 94707960 66791840
2221282 00 240268266 18140066
830319 00 73784352 9247548
194267 00 19426700 00
1161100 00 116108300 1700
1466366 00 144854300 1 1782300
207000 00 20700000 00
200000 00 7854800 12145200
33559419 J3H 2130529225 12 25412675
1091230901 s 10 91230901
The above comparison indicates that Personal Services were overspent in the amount of 1179631 and LEAA Discretionary
was overspent in the amount of 18140066 These overexpenditures are in violation of Section 46 of the General
Appropriations Act of 19751976 as approved July 3 19755
STATE UNITS 165
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FTTODS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 14 of unit report provided for expendi
tures totaling 324557800 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
EXPENDITURES
Personal Services
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
BUDGETED
312656700
11901100
ACTUAL
309556700
11901123
OVER
UNDER
3100000
23
3245578 00
247881900
24820900
17550000
21420000
5980000
1365000
2290000
250000
600000
321457823
3099977
242969403
23576381
15888210
18963738
4815828
1183885
1481980
2580000
260852

11
4912497
1244519
1661790
2456262
1164172
181115
808020
70000
339148
324557800
311720277 f
12837523
9737546
CONSERVATION
FOREST RESEARCH COUNCIL GEORGTA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forest Research Council as presented on page 12 of unit report provided for
expenditures totaling 75775700 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
Per Diem and Fees
Contractual Research Expense
Excess of Funds Available over Expenditures
BUDGETED
58339300
9519500
7916900
75775700
ACTUAL
58289300
8902180
7709400

11
OVER
UNDER
50000
617320
207500
74900880
300000
874820
300000
757757 00
75200880
574820
9555400
3123300
350000
2500000
50000
60197000
9496384
3044212
350000
2492364
50000
59671880
75775700
75104840 1
59016
79088
00
7636
00
525120
670860
96040
96040166
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION
GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented on page 12 of unit report provided for
expenditures totaling 1332426300 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
Other Contractual Expense
Ware County Grant
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
896408400 896357700 50700
201941500 190541137 11400363
234076400 233490032 586368
1332426300 1320388869 12037431
945750700 932631766 13118934
256484100 256065417 418683
7757700 7477782 279918
85214400 84879558 334842
2664500 2313520 350980
14311100 13933304 377796
5216000 5112146 103854
8377800 7937205 440595
650000 640750 9250
6000000 6000000 00
1332426300 1316991448 3397421 s 15434852
3397421
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAITARLE AND EXPENDITURES
BY SPENDING I1MTTS
167
CONSERVATION
NATURAL RESOURCE
DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
taresotali rnfnf DPartmnt f Natural Resources as presented in unit report provided for expendi
i wT 9 lZ A comParJson of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAITARLE
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
Other Contractual Expense
Captial Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Land and Water Conservation Grants
Recreation Grants
Water and Sewer Grants
Solid Waste Grants
Contract with U S Geological Survey for
Ground Water Resources Survey
Contract with U S Geological Survey for
Topographic Maps
Payments to Lake Lanier Islands
Development Authority for Operations
Payments to Lake Lanier Islands
Development Authority for Capital Outlay
Payments to Jekyll Island State Park
Authority for Operations
National Park Service Grants
Youth Conservation Corps
Excess of Funds Available over Expenditures
BUDGETED
2805426300
970357400
351283900
4127067600
00
ACTUAL
2749934800
756059139
346247318
OVER
UNDER
55491500
214298261
5036582
3852241257
9224076
274826343
9224076
41270676 on 3861465333 265602267
1657779700 16 17609184 40170516
578467900 5 70209504 8258396
43868900 38038158 5830742
81418800 78423405 2995395
58434800 51964281 6470519
80437100 75872350 4564750
31526800 28931927 2594873
31320500 29952997 1367503
71479100 64264809 7214291
318598600 3 10795591 7803009
252600000 2 52600000 00
67900000 42408379 25491621
360000000 1 67048954 192951046
31000000 31000000 00
107300000 1 07300000 00
200000000 1 99999994 06
19190000 19190000 00
64950000 64950000 00
48250000 48250000 00
5250000 5250000 00
650000 650000 00
2920000 2250000 670000
13725400 13725366 t 34
41 270676 nn
3820684899
S 40780434 S
306382701
407 R04 1A168
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE
STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented on page 12 of unit report
provided for expenditures totaling 42197800 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAITABTE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Excess of Funds Available over Expenditures
BUDGETED
42197800
15784400
3505400
2540000
2222200
237500
8897400
9010900
421q7Rno
ACTUAL
41755200
15629446
3190013
2441218
2198653
214679
8675484
9010900
41360393 S
394807
OVER
UNDER
442600
154954
315387
98782
23547
22821
221916
00
837407
394807
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
totaling 315554000 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
Other Contractual Expense
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Grants to Cities and Counties
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
158736800 158536800 200000
156817200 152240510 4576690
00 300 300
315554000 310777610 4776390
00 2809968 2809968
315554000 313587578 1966422
233663600 228196853 5466747
44404800 43930724 474076
4200000 3038447 1161553
3870000 3117787 752213
900000 875904 24096
1300000 1282634 17366
2457600 460063 1997537
20308000 20308000 00
1550000 1550000 00
1900000 1900000 00
1000000 1000000 09
3X55JJ540QO 305660412 9893588
7927166 s 79271 fifi
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVATTARLE AND EXPENDITURES
BY SPENDING TINTTS
169
EDUCATION
EDUCATION DEPARTMENT Op
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
wflt0tal PProved budget for the Department of Education A Budget as presented on page 24 of unit report pro
Ictual fundavailabTe tT f18470400 comparison of anticipated funds available Ld budgeted expenditures to
actual tunas available and expenditures may be summarized as follows
FUNDS AVATTARLE
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
Other Contractual Expense
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
APEG Grants
NonAPEG Grants
Grants to School Systems for
Capital Outlay Purposes
Grants to School Systems for
ALR Payments to Georgia Education
Authority Schools
Direct Grants to School Systems for
Capital Outlay Purposes
Excess of Funds Available over Expenditures
BUDGETED
60289859000
3664128400
63953987400
16936482800
728000200
ACTUAL
59941997700
3664128400
63606126100
14963124032
287844012
OVER
UNDER
347861300
00
347861300
1973358768
440156188
5 81618470400 78857094144 2761376256
00 71001778 71001778
S 816184704 nn S 789280959 22 90374478 50194434
1088737700 1038543266
328325700 293459037 34866663
61892000 49318717 12573283
41572300 29260524 12311776
2 0446400 11466610 8979790
35125400 26154208 8971192
57993900 44174945 13818955
145851700 125855336 19996364
32923300 32285227 638073
33320400 33320392 08
457600000 224739487 7 32860513
49103967100 48877853577 2 26113523
27319664500 24970886063 23 48778437
140000000 140000000 00
2678975700 2678975676 24
72074300 S 72074279 78648367344 779728578 21 70103056
S 816184704 00

170
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Institutions of the Department of Education B Budget as presented on page 25 of
unit report provided for expenditures totaling 1108927700 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
Other Contractual Expense
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
t 8422945 00 836794500 5500000
1801485 00 142697705 i 37450795
864847 00 79906070 6578630
11089277 00 1059398275 49529425
00 7227315 7227315
11AM 977 00 1066625590 f 42302110
7722416 00 732482990 39758610
2083342 00 187534517 20799683
54865 00 3357304 2129196
4000 00 387199 12801
13025 00 791585 510915
633201 00 54502197 8817903
14854 00 626686 858714
80622 00 5191836 2870364
355487 00 33410223 2138477
127465 00 00 12746420 1031030957 35594633 80
11089577 s 77896743 35594fi33

EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
6 2t10apr0ved bud9et for the Public School Employees Retirement System Expense Fund provided for expenditures
g 5827818000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
enditures may be summarized as follows
Th
totaling
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Employer Contributions
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
S a7818000 827818000
OVER
UNDER
00
8278180 00 827818000 00
S pp S 00STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
171
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
fUoVeotY system of Georgia A Budget as presented on page 32 of unit report provided for expenditures totaling
46168919800 The Regents in turn made budget allocations totaling 41873801600 to the various units as shown
on pages 60 and 61 of unit report
eparate 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 Regents of the University System of Georgia eliminating the allocations to the various units as presented on page 32 of
unit report provided for expenditures totaling 4295118200 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Authority Lease Rentals
General Obligation Debt Sinking Fund
Teachers Retirement
Excess of Funds Available over Expenditures
2810620823
1203809777
4014430600
280687600
S 4295118200
2268487600
186759100
1839871500
42951 187 00

2645554423 165066400
1203809777 00
3849364200 165066400
280687600 00
4130051800 165066400
2268487600 00
21692663 165066437
1834785552 5085948
4124965815 170152385
5nS5qR5 5085985172
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
The total approved budget for the Regents Central Office of the Board of Regents of the University System of Georgia
B Budget as presented on page 33 of unit report provided for expenditures totaling 798351300 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
Capital Outlay
SREB Payments
Medical Scholarships
Regents Scholarships
Grants to Junior Colleges
Excess of Funds Available over Expenditures
758222800
37358600
2769900
798351300
170009100
51923300
45358600
83200000
34500000
20000000
393360300
ACTUAL
758222800
37358600
2784309
798365709
OVER
UNDER
169317857
49806229
45358600
80600000
33000000
20000000
392630000
790712686
7653023
00
00
14409
14409
691243
2117071
00
2600000
1500000
00
730300
7638614
7653023STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVATTARLE AND EXPENDITURES
BY SPENDING UNITS
173
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
total Proved budget for the Georgia state Scholarship Commission as presented on page 14 of unit report pro
actual SndfavailabTe anfeT 6598e7 A comparison of anticipated funSs available Ld budgeted expenditures to
actual tunas available and expenditures may be summarized as follows
FUNDS AVATTARLE
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
Payment of Interest
Direct Guaranteed Loans
State student Incentive Scholarships
Law Enforcement Personnel Dependents
Scholarships
Tuition Equalization Grants
Excess of Funds Available over Expenditures
BUDGETED
971539600
41779400
52667700
1065986700
00
ACTUAL
969796100
814943
31267700
OVER
UNDER
1743500
40964457
21400000
1001878743
3490455
10659867 nn
1005369198
1200000
602493900
1066500
602493900
10659867 00
1001213474
64107957
3490455
60617502
57403100 56215985 1187115
13048800 12510605 538195
2234700 1874138 360562
677800 455633 222167
230000 222095 7905
748400 428290 320110
23000000 22396328 603672
21400000 00 21400000
215550000 215550000 00
128000000 88000000 40000000
133500
00
64773226
41557 74
41 55774174
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACpERS
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
215045800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
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
BUDGETED
ACTUAL
OVER
UNDER
980265 00 90926500 7100000
1 170193 00 89491479 27527821
180417979 34627821
504532 00 45432622 5020578
47390 00 4709860 29140
16000 oo 461439 1138561
12000 00 827839 372161
6123 00 282221 330079
80550 503598 00 00 7596930 458070
30180568 20179232
980265 00 90926500 7100000
7 150458 00 180417979 00 34627821
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 92564000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Excess of Funds Available over Expenditures
BUDGETED
92564000
53687700
4666300
750000
1200000
350000
8110000
18500000
5300000
92564000

ACTUAL
83086736
46000150
4666300
734602
1087672
8000
8102573
17491794
4995645
83086736
00
OVER
UNDER
9477264
7687550
00
15398
112328
342000
7427
1008206
304355
9477264
Q
STATE UNITS 175
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATTABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDTTTIRFS
51 SiTmTII1 TdUdgeV0Vhe Gfa tatS inancin3 and investment Commission provided for expenditures totaling
tures18ay2ie UmmarSfdra1sSfolfo 1C1Pated ailable and bud3eted expenditures to actual funds available and expend
FUNDS AVAILABLE
REVENTTES
Appropriation Allotments
State 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
Other Contractual Expense
Revolving Fund for Construction Planning
Excess of Funds Available over Expenditures
BUDGETED
25000000
126829200
ACTUAL
25000000
70136874
OVER
UNDER
00
5669232S
151829200
00
95136874
3282765
56692326
3282765
1 51839300
76559200
28700000
1150000
2150000
2000000
7100000
2000000
7170000
25000000
98419639 1
53409561
59699172
6097185
61165
1164393
288854
4250000
885618
00
00
168600 28
226028 15
10888 35
9856 07
17111 46
28500 00
11143 82
71700 00
250000 00
151829700
72446387
79382813
253233
259732 57
GENERAL ASSEMBLY OF GEORGTA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 750906100 plus carryover of
reserves from prior year of 78914234 making total funds available of 829820334 The total expenditures of the
General Assembly of Georgia were 792127964 in the fiscal year ended June 30 1976 expenditures ot the176
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office as presented on page 12 of unit report provided for expenditures
totaling 111290000 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
Cost of Operations
Mansion Allowance
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
90146000 3105200 18038800 90146000 3081794 18051291 00 23406 12491
1 1190000 1 11279085 10915
107430000 3860000 1 07365800 3860000 64200 00
111590000 1 11225800 64200
5 3285 s 53785
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 190000000 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
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
190000000 189994200
OVER
UNDER
5800
S 190000000 189994200 5800
S 00 00STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
177
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVATTABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented on page 14 of unit report provided for
expenditures totaling 491412500 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
Other Contractual Expense
Art Grants
Payments to Regional Commissions
Intern Stipends
BUDGETED
258723300
218957200
12312500
489993000
1419500
4914150n
268506900
29753200
9450600
9886500
1677500
54607000
9839300
15623000
41468500
18300000
32300000
491412500
ACTUAL
251348300
210808713
11804010

1
473961023
4720872
478681895 f
248350911
28176935
8181145
4517030
829085
38396263
6509227
15173000
40900706
18233000
29307660
438574962
OVER
UNDER
7375000
8148487
508490
16031977
3301372
12730605
20155989
1576265
1269455
5369470
848415
16210737
3330073
450000
567794
67000
f 2992340
52837538
Excess of Funds Available over Expenditures

40106933
40106933
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1191701300 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
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
1191701300
260000000
931701300
11 91701300

ACTUAL
1191701300
260000000
931701300
1191701300
OVER
UNDER
00
00
00
00
JJfl178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Municipalities provided for expenditures totaling 1351700000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVATTABTE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
n5i7ooono
420000000
931700000
1351700000

ACTUAL
1351700000
420000000
931700000
1351700000
00
OVER
UNDER
00
00
00
00
fl
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Highway Safety as presented on page 12 of unit report provided for expendi
tures totaling 31444700 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
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 Expenditures
BUDGETED
31444700
25384700
2960000
1300000
700000
200000
800000
100000
31444700

ACTUAL
27663472
23522445
2549757
996318
571037
19775
00
4140
27663472
00 s
OVER
UNDER
3781228
1862255
410243
303682
128963
180225
800000
95860
3781228STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
179
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 unit report provided for expenditures totaling 76530996259 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
Other Contractual Expense
Capital Outlay
General Obligation Debt Sinking Fund
Grants for Regional Prenatal and
Postnatal Care Programs
Crippled Children Benefits
Kidney Disease Benefits
Cancer Control Benefits
Maternal HealthFamily Planning Benefits
Facilities Construction Grants
Grants for DeKalb County Mental
Retardation Project
Grants for Chatham County Mental
Retardation Project
GrantinAid to Counties
Benefits for Family Living Care
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
Foster Grandparent Program and Group
Homes for the Mentally Retarded
Work Incentive Benefits
Grants to Fulton County for 24hour
Emergency Social Services
Benefits for Child Care
Georgia Indigent Legal Services Contracts
Areawide and Community Grants
Nutrition Grants
Grants for Nephrology Centers
Medicaid Benefits
Payments to Counties for Adult
Mental Health
Payments to Counties for child
Mental Health
Payments to Counties for Alcoholism
Cuban Refugees Benefits
BUDGETED
24294040538
49354173021
2882782700
76530996259
00
ACTUAL
24294040538
42638699223
2185738247
OVER
f UNDER
00
6715473798
697044453
69118478008 7412518251
2928393653
76530996 59 S 72046871661
59850292 00 5771695782
32226394 00 2991187028
2932020 00 235500711
81956 00 5741427
416747 00 26372015
1070613 00 79397069
1641199 00 158568503
5586183 00 540738025
49568650 00 4461836498
1550082 00 154927900
38223 00 3760061
350000 00 35000000
3034626 00 281251476
300000 00 29950962
459000 00 44737194
3301066 00 310538415
2300000 00 228425900
97300 00 9730000
92800 00 9143873
9028977 00 900159766
950000 00 90620446
23074594 00 2307271389
2196425 00 216757422
914669 00 88970904
3630037 00 357062482
1667617 00 161670736
1834000 00 90592548
130000 00 12999997
6968899 00 664089160
1025412 00 98541200
1330569 00 107711700
2912350 00 273561700
185000 00 13687300
364788844 59 26758774740
109148200
14750000
35400000
10000000
108641256
4826686
13598073
3140788
2928393653
4484124598
213333418
231452372
57701289
2454173
15302685
27664231
5551397
17880275
495028502
80300
62239
00
22211124
49038
1162806
19568185
1574100
00
136127
2737934
4379554
188011
2885078
2495996
5941218
5090964
92807452
03
32800740
4000000
25345200
17673300
4812700
9720109719
506944
9923314
21801927
6859212180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
SSI Supplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants to counties for Social Services
Contracts for Hospital Audits
Contracts with Delta Dental Plan
of Georgia
Contract with Georgia Medical Care
Foundation
Contracts for Nursing Home and
Dental Audits
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
2150000 00 2 007000 00 143000 00
124375649 00 119 451044 57 4 924604 43
27474633 00 27 705656 82 231023 82
22063068 00 19 530545 67 2 532522 33
140000 00 140000 00 00
400000 00 400000 00 00
930000 00 839888 00 90112 00
449086 00 452271 14 3185 14
100000 00 100000 00 00
76530996259 64713821752 S11817174507
7333049909 S 7333049909
The above comparison indicates that Local Services Benefits Payments Grants were overspent in the amount of 23102382
and contracts for Nursing Home and Dental Audits were overspent in the amount of 318514 These overexpenditures are in
violation of Section 46 of the General Appropriations Act of 19751976 as approved July 3 1975STATE UNITS 181
COMPARISON OF APPROVED BUDGET TO TOT AT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
HUMAN RESOURCES DEPARTMENT OF
B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Mental Health and Youth Development Institutions of the Department of Human Resources
B Budget as presented m unit report provided for expenditures totaling 14894354100 A comparison of anticipated
funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVATTABTF
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
Other contractual Expense
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Grants to CountyOwned Detention Centers
Outpatient and Aftercare Drug Purchases
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
12473968100 12473968100 00
124794800 215523539 90728739
2295591200 2147778199 147813001
5 14894354100 14837269838 57084262
00 59705462 59705462
5 148943541 00 14896975300 2621200
11244227500 11169263118 74964382
2431220400 2422795604 8424796
27305100 1864047 3 8664627
12882400 12613819 268581
2714400 1268469 1445931
57233400 52595795 4637605
61907400 56066404 5840996
89931000 87873376 2057624
220466000 187704279 32761721
63966500 63735033 231467
554500000 554500000 00
16100000 16077380 1 22620
36900000 36900000 00
75000000 74567624 432376
14894354100 14754601374 142373926 s 139752726 1423739 26

182
STATE UNITS
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 885465300 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
Other Contractual Expense
Evidence Purchase
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
7 276625 00 713221100 14441400
l 426340 00 106185505 36448495
151688 00 12007420 f 3161380
8 854653 00 00 831414025 5225025 54051275 5225025
8 854653 00 836639050 48826250
5 442393 00 525803886 18435414
1 266130 00 112676589 13936411
236292 00 22167013 1462187
209071 00 20797713 109387
163028 00 6430280 9872520
187431 00 15194103 3548997
58844 00 5516085 368315
1 129234 00 91683240 21240160
14230 00 202123 1220877
148000 854653 00 00 12426507 812897539 2373493
8 72567761
5 23741511 23741511
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 12 of unit report provided for expenditures
totaling 107700000 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
ACTUAL
S 107700000 107700000
OVER
UNDER
00
1 077onono 106233556 11466444
S 1466444 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDTWR UNITS
183
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court of Appeals as presented on page 12 of unit report provided for expenditures
totaling 122326600 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
ACTUAL
S 1r776600 122326600
OVER
UNDER
00
S 17366no 122260380 66220
6620 S 667 70
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts as presented on page 12 of unit report provided for expenditures
totaling 727460300 A comparison of anticipated funds available and budgeted expenditures to actual funds available
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
7274603 727460 7274603 00 00 00 00 7274603 155042 7429645 7365908 63736 00 23 23 69 54


OVER
UNDER
00
15504223
15504223
9130569
63736 54
The above comparison indicates that the actual expenditures of the Superior Courts exceeded the approved budget184
STATE 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 provided
for expenditures totaling 123209800 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNPS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
181885 570951 00 00
752836 479262 00 00
s 1 232098 00 s
s 1 232098 00 s

ACTUAL
18188500
57014710
75203210
43586492
118789702
OVER
UNDER
00
80390
80390
4339708
4420098
86241447 36968353
32548255 S 32548255
JUDICIAL SYSTEM
APPELLATE COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Appellate Court Reports as presented on page 10 of unit report provided for expendi
tures totaling 6450000 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
6450000
ACTUAL
6450000
OVER
UNDER
00
6450000 6308718 141282
S 141282 S 1412R2HU1
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
185
JUDICIAL SYSTEM
COURT REPORTTWO OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial council as presented on page 12 of unit
report provided for expenditures totaling 742500 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
BUDGETED
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
SYSTE
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
ACTUAL
OVER
UNDER
i42500 742500 00
745nn s 727500 15000 15000
15000
The total approved budget for the Judicial Qualifications Commission as presented on page 10 of unit report provided
for expenditures totaling 1000000 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
1000000
ACTUAL
1000000
OVER
UNDER
00
loooo on loooooo
Q0
00
j186
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 page 26
of unit report provided for expenditures totaling 45712100 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
Other Contractual Expense
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 4571100 45712100 00
36980000 36174143 805857
2432100 2283035 149065
6000000 5993310 6690
200000 199545 455
50000 53898 3898
50000 00 50000
457191 00 s 44703931 1008169 s 1008169
10OR69
The above comparison indicates that Equipment Purchases were overspent in the amount of 3898 This overexpenditure
is in violation of Section 46 of the General Appropriations Act of 19751976 as approved July 3 1975B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES
COMPREHENSIVE EMPLOYMENT AND TRAINING 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 Correctional Services Comprehensive Employment
and Training and Unemployment Compensation Reserve Fund of the Department of Labor B Budget as presented on page 27 of
unit report provided for expenditures totaling 12801850800 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
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
Other Contractual Expense
WIN Grants
Unemployment Compensation Reserve Fund
Other Contractual Expense CETA
CETA Direct Benefits
Excess of Funds Available over Expenditures
BUDGETED
331544100
12467993900
2312800
12801850800
ACTUflL
331044100
8172645549
10427749
OVER
URPER
500000
4295348351
8114949
8514117398 4287733402
00 9 545303 36 954530336
128018508 on s 94 686477 34 f 3333203066
27948047 00 25 626562 66 232148434
13722325 00 4 700659 32 902166568
1391433 00 709611 31 68182169
505200 00 12608 57 49259143
2873300 00 2 017099 66 85620034
177708 00 60068 40 11763960
2948727 00 2 263113 75 68561325
951768 00 486573 25 46519475
1500000 00 1 277775 02 22222498
20000000 00 43933 61 1995606639
56000000 00 nn 55 93 L 881577 079583 606894 57 12 11842243
128018508 3493892488
160689422
JBB STATE UNITS
COMPARISOr OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 228069300 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
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Books for State Library
BUDGETED
218313100
9756200
228069300
186742400
18051600
6478000
2420000
215500
10961800
3200000
ACTUAL
218313100
9756250
228069350
186605137
17596153
6136098
2334590
198090
8806100
3175202

OVER
UNDER
00
50
50
137263
455447
341902
85410
17410
2155700
24798
Excess of Funds Available over Expenditures
2sofiq3on
224851370
3217980 S
3217930
3217980
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 5202900 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
BUDGETED
5202900
2623900
1118000
50000
311000
100000
1000000
52029 00

ACTUAL
4688100
2287524
890660
39588
175672
27699
485001
3906144
781956
OVER
UNDER
514800
336376
227340
10412
135328
72301
514999
1296756
781956STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
189
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVATTABLE AND EXPENDITURES
as prnSdainaSfrrr9ef0t5e4Departne f Corrections f the Department of Offender Rehabilitation A Budget
andudgeted expenditures to acuaf fund exPefures totaling 563919400 A oomparison of anticipated funds available
s expenaitures 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
Other Contractual Expense
Capital Outlay
Mentally Retarded Offender Program
Excess of Funds Available over Expenditures
BUDGETED
378985200
159725400
15208800
563919400
00
5639194 00
314438100
71873100
16773600
940000
4255100
12588400
13891900
63404800
46254400
4500000
15000000
5639194 nn
ACTUAL
378985200
174584673
00
5535
373
28247160
581817033
297710502
64872635
13392266
876932
2171874
9867958
12095062
48551341
45715184
4500000
14071202
513824956
679920 77
OVER
UNDER
00
4859273
15208800
10349527
28247160
17897633
16727598
7000465
3381334
63068
2083226
2720442
1796838
14853459
539216
00
928798
50094444
679920 77190
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 3833150600 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
Other Contractual Expense
Capital Outlay
Authority Lease Rentals
Court Costs
Inmate Release Fund
County Subsidy
Excess of Funds Available over Expenditures
BUDGETED
3540896600
186903700
105350300
3833150600
00
ACTUAL
3453896600
100387251
101873425

11
OVER
UNDER
87000000
86516449
3476875
3656157276 176993324
114693058
114693058
19 33150600 s 3770850334 623002 6fi
19 00678500 1761209268 1394692 32
10 32517900 991419012 410988 88
9221300 3401429 58198 71
42182400 40586760 15956 40
970900 268783 7021 17
1 43661600 133520965 101406 35
41646100 26592398 150537 02
240800 262996 221 96
32681100 19872800 128083 00
2 07300000 84000000 204934159 84000000 23658 41 00
17500000 15669086 18309 14
38300000 35147729 31522 71
2 82250000 33150600 274442900 3591328285 78071 00
2418223 15
179522049 1795220 4j
The above comparison indicates that Computer Charges were overspent in the amount of 22196 This overexpenditure is
in violation of Section 46 of the General Appropriations Act of 19751976 as approved July 3 1975STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
191
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 pro
vided for expenditures totaling 723628900 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
Other Contractual Expense
Excess of Funds Available over Expenditures
BUDGETED
497268900
196086600
30273400
723628900
00
7736 m no
543455200
102095400
28298700
3500000
3474400
13970200
15016200
13818800
723628900

ACTUAL
OVER
UNDER
497268900 00
89251335 106835265
9052147 21221253
595572382 128056518
145994699
145994699
741567081 17938181
517336858
89660083
23346493
3406044
2811451
10505729
5403916
3662625
656133199 67495701
85433882 S 85433882
26118342
12435317
4952207
93956
662949
3464471
9612284
f 10156175
192
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
D PARDONS AND PAROLES BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Pardons and Paroles of the Department of Offender Rehabilitation D
Budget as presented in unit report provided for expenditures totaling 159358300 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
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1 54831800 4073900 1 50831800 4154414 4000000 80514
452600 59358300 00 f1 452600
1 1 54986214 4372086
1 47965200 2196000 1 41581943 2239863 T1 6383257 43863
7877100 7177986 699114
120000 113969 6031
80000 59710 20290
1120000 1063472 ri 56528
59358300 1 52236943 2749271 s 7121357
2749271
The above comparison indicates that Regular Operating Expenses were overspent in the amount of 43863 This over
expenditure is the result of expenditures in the current fiscal year which were intended to be funded from the 1977 budget
This overexpenditure is in violation of Section 46 of the General Appropriations Act of 19751976 as approved July 3 1975STATE UNITS
193
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Personnel Board Merit System of Personnel Administration as presented in
unit report provided for expenditures totaling 2637592600 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
Transfers from Reserves and Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Other Contractual Expense
Federal Subgrants to State and
Local Agencies
Health Insurance Premiums and
Claim Payments
Excess of Funds Available over Expenditures
BUPGETEP
1700000
43683700
2592208900
2637592600
ACTUAL
1700000
40421200
2812140114
2854261314
OVER
UNDER
00
3262500
219931214
216668714
00 7 09843265 7 09843265
76 37592600 S 35 64104579 9 26511979
1 68075900 1 63176731 4899169
12495900 12094498 401402
3160900 2529429 631471
5995000 4871361 1123639
1355000 1305543 49457
7475000 7113350 361650
52174900 50358800 1816100
39500000 36554832 2945168
29860000
2317500000
S 2637592600
20803430 9056570
2098101735 1 219398265
2396909709 St 240682891
1167194870 1167194870194
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC SAFETY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 20 of unit report provided for
expenditures totaling 2478703700 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
Excess of Funds Available over Expenditures
BUDGETED
2361790400
93668400
2 3244900
2478703700
1695303000
398882700
24346600
89010700
81711200
35037500
8506600
145905400
2478703700

ACTUAL
2336790400
83016215
19224425
1680302846
379588114
14683828
88808765
59973195
32740048
6683001
134878265

11
2439031040

2397658062
OVER
UNDER
25000000
10652185
4020475
39672660
15000154
19294586
9662772
201935
21738005
2297452
1823599
11027135
81045638
41372978
4137297R
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Public Service Commission as presented on page 12 of unit report provided for
expenditures totaling 224209991 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Trave1
Publications and Printing
Equipment purchases
Per Diem and Fees
Other contractual Expense
Excess of Funds Available over Expenditures
BUPGETEP
219104500
5105491
224209991
00
S 224209991
176106191
22638800
8400000
1600000
2430000
10785000
2250000
224209991

ACTUAL
212604500
5888450
218492950
2213396
220706346 1
164338785
19867796
6789130
1208426
1682500
5629067
2090597
201606301
19100045 S
OVER
UNDER
6500000
782959
5717041
2213396
3503645
11767406
2771004
1610870
391574
747500
5155933
159403
22603690
19100045STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
195
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Revenue as presented in unit report provided for expenditures
totaling 2233156218 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
County Tax Officials
Retirement and FICA
Loans to CountiesProperty Reevaluation
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Excess of Funds Available over Expenditures
BUDGETED
1829630912
525306
403000000
2233156218
1189337600
191397833
55150530
12360000
99054000
9698143
8270800
446042200
43600000
12570112
125000000
8200000
32475000
22331567 18
ACTUAL
1819630912
525306
403000000
1183607359
190038842
52310362
11931234
83051905
9456236
6606527
378157379
OVER
UNDER
10000000
00
00
2223156218

41772930
00
125000000
8166950
31278000 1
2121377724
1 01778494
10000000
5730241
1358991
2840168
428766
16002095
241907
1664273
67884821
1827070
12570112
00
33050
1197000
111778494
101778494196
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
A SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State A Budget as presented on page 18 of unit report provided for
expenditures totaling 666817900 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
Other Contractual Expense
Authority Lease Rentals
Payments for Outside Attorneys Fees
Excess of Funds Available over Expenditures
BUDGETED
588019100
30949400
38100400
657068900
9749000
666817900
380736700
132550000
17841400
592000
24850600
6454300
16028400
1500000
3004500
81500000
1760000
666817900

ACTUAL
588019100
33414779
39435216
660869095
17502186
678371281
379556822
131912166
18512493
00
25969990
6071224
17169493
1603396
411331
81500000
1760000

664466915 J
13904366
OVER
UNDER
00
2465379
1334816
3800195
7753186
11553381
1179878
637834
671093
592000
1119390
383076
1141093
103396
2593169
00
00
2350985
13904366
The above comparison indicates that Travel was overspent in the amount of 671093 Publications and Printing were
overspent in the amount of 1119390 Per Diem and Fees were overspent in the amount of 1141093 and Computer Charges
were overspent in the amount of 103396 These overexpenditures are in violation of Section 46 of the General
Appropriations Act of 19751976 as approved July 3 1975STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPBNDITITRFS
BY SPENDING UNITS
SECRETARY OF STATE
B BUILDTNG ADMINISTRATIVE BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDTTTTRKS
sentedonaae tFoH 5r att Buildln Administrative Board of the Secretary o state B Budget as pre
available LThlt T report provided for expenditures totaling 9866500 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
197
FUNDS AVATTARTF
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
BUDGETED
9866500
00
7583200
567986
OVER
UNDER
2283300
567986
98665 00
3151186
1715314
6288800
1406300
421700
828100
586900
334700
3777991
1006975
206782
718330
334186
196606

11
2510809
399325
214918
109770
252714
138094
98665nn
6240870 S
1910316 s
3625630
1910316STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented in unit report provided for expenditures
totaling 70160371087 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
Transfers from Reserves and Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Mass Transit Grants
Harbor Maintenance Payments
Excess of Funds Available over Expenditures
BUDGETED
22886739716
16827910286
10159184270
49873834272
ACTUAL
22885365361
8036699074
12877606724
OVER
UNDER
1374355
8791211212
2718422454
43799671159 6074163113
202865368 701603710 15 87 268527375 706524086 06 65 65 662006 91
4 920375 78
89708099 16 82643386 48 7 064712 68
43584997 24 22444733 32 21 140263 92
2681928 00 1258920 78 1 423007 22
3018322 00 2675999 31 342322 69
661925 00 314133 59 347791 41
1767989 00 488196 88 1 279792 12
685800 00 540468 16 145331 B4
1389863 00 1226614 26 163248 74
7106980 09 2982111 30 4 124868 79
507973200 38 259399736 63 248 573463 75
27408889 00 27351888 50 57000 50
14782775 00 10674275 05 4 108499 95
402943 00 396222 75 6720 25
430000 00 430000 00 00
701603710 87 412826687 01 288 777023 86
79 3697 399 64 93 697399 64
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVTCE STATE DEPARTMENT OF
COMPARISON OF APPROVED BtmGET 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 Bro
Ictual lundsavfilab T f263821 comparison of anticipated fund available andudgeted expenditures
actual funds available and expenditures may be summarized as follows
199
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITTTRES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Grants to Confederate Widows
Operating ExpensePayments to
Central State Hospital
Operating ExpensePayments to
Medical college of Georgia
BUDGETED
624427000
201955100
ACTUAL
614884600
166267098
OVER
UNDER
9542400
35688002
8363a1 00
185686400
16096700
6580000
2200000
780000
880000
38500
1718600
438656500
173745400
781151698
45230402
184530685
15620249
5977137
1581593
775519
641517
8855
1663600

863R1 00
401439650
164949800 S2
1155715
476451
602863
618407
4481
238483
29645
55000
37216850
8795600
777188605
S 3963093
49193495
3963093
Excess of Funds Available over Expenditures
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN D ROOSEVELT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Budge6 Franklin D Roosevelt Wa Springs Memorial Commission does not file a budget with the Office of Planning andSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WORKMENS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workmens Compensation as presented on page 12 of unit report pro
vided for expenditures totaling 203179429 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
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Excess of Funds Available over Expenditures
BUDGETED
202868700
310729
ACTUAL
202868700
312204
203179429
146182000
23091229
2800000
2400000
4501200
8205000
16000000
203180904
145561531
22910325
2799902
2386122
4451527
8190449
15801221
OVER
UNDER
00
1475
1475
620469
180904
f 98
13878
49673
14551
198779
203179429
202101077
1079827 S
1078352
1079827201
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAGENERAL COMMENTS
205
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 1976
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1976
FINANCIAL CONDITION
The Consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 218219 shows
there was a surplus in Budget Funds of 52431969 at June 30 1976 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 52431969 the surplus of Revenue sharing Funds
was 3172321 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 94708423 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 1976 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 87115655282 at June 30 1976 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 1976 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
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available over Expenditures
TOTAL
BUDGET
FUNDS
21790362300 21790362300
8462461988
12778011410
8462314798
10006844130
AUXILIARY
ENTERPRISES
00
147190
2771167280
43030835698 40259521228 2771314470
453229609
254171697
66518954
00
386710655
254171697
137382 370 04 S 40326040182 s 34 1 21 968 22
30381024039
10336258681
1407736789
691273351
42816292860
921944144
28801964118
9329902160
1407736789
691273351
40230876418
95163764
1579059921
1006356521
00
00
43738237004 S 40326040182
25 8 854 267 164 803 42 80
34 1 21 968
206
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 were 41873801600
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
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
BUDGETED
21790362300
20049330400
ACTUAL
21790362300
18469158928
OVER
UNDER
00
11580171472
41839692700 40259521228 1580171472
34108900
66518954
32410054
S 40326040182 S1547761418
29192987700 28801964118 391023582
10321489400 9329902160 991587240
1407736789 69203311
691273351 191111049
1476940100
882384400
S 41873801600 40230876418 1642925182
S 95163764 S 951637 64
The above budget comparison is for the Resident Instruction Fund Other Organized Activities Student Aid Fund and
Unexpended Plant Fund The budgets for Auxiliary Enterprises are approved by the Board of Regents but are not forwarded
to the Office of Planning and Budget
Expenditures were within budget approvals for the units collectively however several of the units exceeded budget
provisions for expenditures
GENERAL
A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 274324 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as
followsGENERAL COMMENTS
207

AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
RESIDENT INSTRUCTION FUND
ACCOUNTING FOR RECEIPTS
Reconciliations of daily cash receipts and daily bank deposits for the months of September 1975 January 1976 and
June 1976 were performed It was noted in the receipts for September and January that prenumbered receipts were
utilized but were used out of numerical order destroying the internal control In May 1976 the cashiers office
instituted a new system of cash receipting which utilized stricter internal controls and a vast improvement was found in
reconciling the receipts and bank deposits
Officials of Georgia Institute of Technology initiated an investigation of the cashiers office when a shortage of
100000 was discovered on January 7 1976 A claim for the 100000 was submitted to the bonding company and
reimbursement was made by the bonding company in June 1976
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 1976 are as follows
1 Number of Items Charged on Inventory Test Listing 5 619
2 Number of Items Physically Located on Audit 3901
3 Number of Items not Physically Located During Audit 1 718
4 Number of Items Located in Test Area and not Charged on Test
Inventory Control Listing 858
41
5 Number of Items Located in Other Areas
Based on the results found in the 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
Institute
MEDICAL COLLEGE OF GEORGIA
DEFERRED FEES
The auditors 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 or State law 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
INVENTORY OF EQUIPMENT
In the audit report for the year ended June 30 1975 the following comment was made
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 equipmentfor 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 imple
mented 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
In the year ended June 30 1976 an audit test was made in the Administration Department The results of the tests
showed that no improvements in the control and reporting of inventory records had been made208
GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
GENERAL
In the year ended June 30 1976 a sample test was made of the leave records for employees of the Administration
Department It was found that in several instances employees had taken annual leave or sick leave which was not recorded
on their leave records It is recommended that more care be exercised in the posting and keeping of leave records
Difficulty was encountered in the audit due to errors in objects of expense classifications More care should be taken
in assigning object codes and periodic checks should be made to correct any errors made
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
In the audit reports for the years ended June 30 1973 June 30 1974 and June 30 1975 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
in the period under review the Internal Audit Staff of the University of Georgia made a sample examination of equip
ment inventory The examination concentrated on tests of actual physical inventories in the field and deletions as opposed
to tests of the Property Control Unit The following results of the examination are excerpts from the Internal Audit
Staffs audit report dated June 24 1976
Number of Items on Equipment Master Lists Examined
Number of Items in Sample
Findings
Items not Located
Items Located not on Master List
Items Located Decal not Affixed
Items Located with Two Decals Affixed on Master List Twice
Items Located with Two Decals Affixed on Master List Once
Incorrect Decal Number on Master List
Incorrect Serial Number on Master List
Total Findings
The Internal Audit Staffs audit findings stated that the biggest single factor contributing to the Universitys
equipment accountability problems is the lack of emphasis on sound property control at the departmental or unit level
A copy of this report has been filed as a permanent record in the office of the State Auditor
SENIOR COLLEGES
ALBANY STATE COLLEGE
UNEXPENDED PLANT FUND
STATE FUNDS
During the course of this examination it was noted that 924776 was reserved for student loans by the College
money loaned to students was received from the sale of surplus property in prior years All efforts should be made to
collect outstanding notes and these funds should be used for proper Unexpended Plant Fund purposes only
11833
1145
61
33
39
3
1
2
1
140
TheGENERAL COMMENTS
209
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 1976 are as follows
1 Number of Items Physically Located for Test Sample 182
2 Number of Items on Test Sample That Were Found on Master Inventory
Control List
3 Number of Items on Test Sample and not Charged on Master Inventory
Control List
4 Number of Items on Test Sample Located in Areas Other Than Where
Test Records Indicated
142
5 Number of Items Located With Inventory sticker Missing
The examination indicated the need for better methods of control in the area of equipment location and reporting to
inventory records Physical inspections should be made in all departments inventory control records should be accurately
adjusted and any movement of equipment should be properly documented and recorded on control records
PRIVATE TRUST AND AGENCY FUNDS
Included in the Private Trust and Agency Funds is an overdrawn balance of 2598944 for student activities 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 Individuals responsible for improper expenditures of trust funds may become personally
liable for these funds
FORT VALLEY STATE COLLEGE
RESIDENT INSTRUCTION FUND
CENTRAL STORES INVENTORY
The physical count of the Central Stores Inventory taken at June 30 1976 was 2688333 less than the amount shown
per the general ledger control account An audit adjustment of the amount was made to reconcile the general ledger control
account to the physical inventory valuations No definite explanation could be secured by the College for the discrepancy
In future periods physical inventories should be taken at regular intervals and reconciled to the general ledger control
account An inquiry should be made to explain and correct any major discrepancies
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 overexpenditures during a three year period ending June 15 1978 During the
period under review a payment of 2319064 was made leaving a balance of 4572336 to be repaid at June 30 1976
GEORGIA COLLEGE
GENERAL
The cash balance at June 30 1976 included 276057 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 1976 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 1975210
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 1975
NORTH GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURES
In the audit report for the year ended June 30 1975 expenditures of 665 for an award and 4400 for meals for
prospective students and guests were cited as improper expenditures Expenditures for food recorded in the Resident
Instruction Fund in the year under review were 11435
A deposit of 665 had been received in the year ended June 30 1974 which was recorded as revenue rather than as a
credit against the expenditures made in the subsequent year
Expenditures for food in both fiscal years were from activity fees assessed and collected for kindergarten and
continuing education programs Expenditures which are prohibited by State law should not be included with recorded costs
funded from appropriated revenues Activity fees assessed to defray cost of food entertainment or awards which may be
deemed to be gratuities should be separated from the general operations which are recorded in either the Resident
Instruction Fund or Restricted Funds
PETTY CASH FUND
An abnormally large volume of transactions was handled through petty cash disbursements Receipts were filed in
manila envelopes for each reimbursement however a tabulation was not prepared in a manner that provided an accurate
record to support entries made to journals and ledgers
Petty cash expenditures should be limited to transactions which are small and which cannot reasonably be entered
through the normal procurement and budgetary control procedures Reimbursements from the bank account should be supported
by tabulation summaries and systematic accumulation of supporting documentation
DEFERRED FEES
The auditors 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 or State law 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
ACCOUNTS PAYABLE
A journal entry was used to record unpaid accounts payable at June 30 1976 No subsidiary ledger was maintained
either alphabetically by vendor or numerically by sequentially numbered vouchers
Disbursements charged against the general ledger control account from July 1 1976 through September 30 1976 did not
include machine recording of reference Examination of vouchers supporting these payments revealed errors in classification
There were 195 unliquidated balances of the 303 items listed on payables list at June 30 1976 The possibility exists that
some payments could have been recorded as current expenditures rather than as liquidation of previously recorded payables
Approximately onehalf of the open items were for library books some more than eighteen months old Most of the payments
on these accounts were for partial payments of incomplete shipments by vendors Administrative procedures could be improved
substantially by deferring payment until order is complete and backordered items are cancelled within a reasonable timeGENERAL COMMENTS
211

AUDIT FINDINGS continued
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE continued
RESIDENT INSTRUCTION FUND continued
INDEMNITIES
Included in operating expenses of the Resident Instruction Fund was Workmens Compensation and Indemnities of
288375 Of this amount 270375 was paid to Mrs Anne M McDaniel under Section 119 of Policies of the Board of
Regents of the University System of Georgia Although the policy provides for payment as a part of deferred compensation
to a deceased employee the designation of the surviving spouse as recipient rather than the estate of the decedent resulted
in the classification of the expenditure as an indemnity rather than as salaries paid to employees
PRIVATE TRUST AND AGENCY FUNDS
SALES TAX
Sales taxes collected were not reconciled with taxes paid to the Department of Revenue Accounting procedures should
provide for the daily recording of sales and applicable taxes collected and reconciliation of the actual collections to
monthly sales tax reports
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 dip
lomas 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 imple
mented 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 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
In the period under review an audit test of student accounts receivable revealed that these policies are not being
followed Both the President and Registrar granted deferments to students who had old unpaid balances and to students with
no student aid awarded to them The Department of Audits has been assured that this practice was discontinued after the
closing date of this audit
Included in student accounts receivable is 753400 in student fees which have cumulated from student deferments
These grantsinaid were intended to be funded from the Community Support for Student Aid Program included in Restricted
Funds as shown on Schedule 8 of unit report On June 30 1976 this program had a cash balance of 37647 and collected
revenue of 7500 during the year under review Savannah State College should take appropriate action to insure that these
grantsinaid are funded in the subsequent fiscal period Also included in student fees receivable is 2045845 due from
athletics This 2045845 represents old unpaid reimbursement for Athletic GrantsinAid Athletics is a part of the
Student Activities Fund which is included in Private Trust and Agency Funds
Savannah State College has employed a collection agency Rash Curtiss and Associates to aid in the collection of
overdue student accounts On June 30 1976 9133718 of Savannah State Colleges total accounts receivable were in the
hands of the collection agency Rash Curtiss and Associates charges a fee of 33 13 of collections for their services
v 212
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
ACCOUNTING RECORDS AND PROCEDURES
During the course of this audit a number of problems and irregularities were found with regard to the accounting
records and procedures employed by Savannah State College The following deficiencies should be corrected immediately
onciling the payroll bank account it was found that virtually no audit trail existed with regard to
iling machinegenerated batch check totals with those totals posted as credits on the payroll cash
1 In reconci
reconciling
control cards composite and net adjustments were made to the machine generated totals prior to their
being posted to the cash control card In the future all adjustments of machine generated control totals
should be properly documented to provide an audit trail to the batch postings on the payroll cash control
cards
2 Many expenditures examined were found to be incorrectly classified into the accounting records
following types of expenditures were classified as supplies and materials in error
The
a Grants to Teachers
b Medical and Dental Services
c Interest Expense
Savannah State college should take appropriate action to insure that all expenditures are classified into
the proper expense account as defined by the State Auditor
3 An analysis of the student fee cards maintained by Savannah State college revealed that various individual
fee cards on file did not provide sufficient information to provide readily an audit trail through the
cash receipts records The following information should be reflected on all fee cards
a Date Student Registered
b Total Fees Charged
c Receipts Number Issued to Student and Amount Received in Cash
d Total Fees Deferred and Type of Student Aid Involved
4 During the period under review only one entry was posted to the cash over and short account in Resident
Instruction Fund To insure proper controls it is essential that all cash over and short transactions
be posted as such on a daily basis and not be adjusted or netted against other revenue accounts or fund
groups
5 On June 30 1976 Savannah State College had 64650 on deposit for post office key deposits from
students but could not provide subsidiary records to reflect amounts on deposit from individual students
Immediate attention should be directed toward reconciling this reserve on an individual student basis
INVENTORY RECORDS
An examination of inventory records maintained by Savannah State College revealed the following deficiencies
1 There were no real property inventory records maintained by Savannah State College
2 An inventory of buildings maintained by Savannah State College reflected only original cost and had not
been updated to reflect improvements made in subsequent periods
3 A number of equipment items purchased during the fiscal year under review could not be traced to the
campuswide perpetual inventory Corrective action should be taken to update all inventory records
DINING HALL
During the taking of the final fiscal year inventory test counts of goods on hand were made by the Department of
Audits and compared to the final dining hall inventory supplied by the College It was noted that 66 cases of canned goods
were on hand at June 30 1976 but were inadvertently omitted from the inventory supplied by the College Adjustment of
95040 has been made to include these goods in the final dining hall inventory
Perpetual inventory records maintained by the dining hall were found to be incomplete No postings of purchases or
withdrawals were made to the perpetual inventory records since March 1976
During the period under review the dining hall operated under the procedure that all goods withdrawn from inventory
were charged to an issue order on a daily basis An analysis of the issue orders for the fiscal period under review
revealed that a material inventory variance existed at June 30 1976 with regard to the inventory that should have been on
hand based on the issue orders and what was actually inventoried
Due to the uncertainty of the ending dining hall inventory the incomplete perpetual inventory records and the
material inventory variance cited above we express no opinion as to the fairness of the dining hall inventory atGENERAL COMMENTS
213
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
DINING HA11 continued
June 30 1976 and the results of operations of the dining hall contained in this report After the close of the fiscal
year under review Savannah State College entered into a contract with ARA to operate the dining hall and snack bar
RESTRICTED FUNDS
On June 30 1976 there were several grants included in Restricted Funds where expenditures exceeded funds received
thus creating a deficit balance in the program Any deficits existing in these programs with reimbursement not forthcoming
from the grantors will have to be funded from regular operations of the College
On June 30 1976 there were several grants included in Restricted Funds which had cash balances but have had no
activity for several years These balances should either be refunded to the grantor or transferred to the regular opera
tions of the College depending upon the regulations specified by the grantor
STUDENT AID FUND
A sample test of student aid recipients disclosed that several students who received Basic Educational Opportunity
Grants dropped courses during the quarter and were given tuition refunds for the hours dropped Federal regulations
require that all tuition refunds for students under Basic Educational Opportunity Grants be restored to the Basic Grant
Account rather than being refunded to the student
Savannah State College should take appropriate corrective action to insure that all student aid programs are conducted
within regulations and guidelines set forth by the Federal Government
LOAN FUNDS
in the year ended June 30 1975 and in the year under review the student receivable control account of the National
Direct student Loan Fund was not in balance with the subsidiary detail furnished by the Wachovia Bank Winston Salem
North Carolina the collection agent for these loans Savannah state College is currently in the process of balancing the
subsidiary student receivable detail with the control account
VALDOSTA STATE COLLEGE
STUDENT AID FUND
In the year under review an employee in the Student Financial Aid office improperly received funds in the amount of
413800 which in some cases belonged to students and in other cases resulted from improper disbursements of Federal funds
At the time of this audit restitution of funds in the amount of 413800 had been made to the College
WEST GEORGIA COLLEGE
INVENTORY OF EQUIPMENT
Audit tests of equipment inventory were conducted to determine if adequate records are being maintained to control
equipment The results of the audit tests for the year ended June 30 1976 are as follows
1 Number of Items charged on Inventory Test Listing
2 Number of Items Physically Located in Test Area
3 Number of Items not Physically Located in Test Area
4 Number of Items Located in Test Area and not Charged on Inventory Test Listing
5 Number of Items Located in Test Area Without Inventory Control Decals 27
This examination indicated the lack of an accurate inventory control as required by established policies of the College214
GENERAL COMMENTS
AUDIT FINDINGS continued
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 16556 and the Auxiliary
Enterprises had a cash shortage of 10907 making a total shortage of 27463 Immediate attention should be given to
initiating an adequate internal control system concerning cash
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
DEFERRED FEES
The auditors 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 or State law 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 amount s
RETURNED CHECKS
The cash balance at June 30 1976 included 612873 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 It is recommended that
the College develop in writing clearly defined returned check policies and procedures
SOUTH GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
In the year ended June 30 1976 it was determined that the Resident Instruction Fund had a theft loss of 200000
Complete restitution was made to South Georgia College prior to the close of the fiscal year
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
OTHER ORGANIZED ACTIVITIES
In the year ended June 30 1975 there was a theft of petty cash in the amount of 150492 The theft occurred after
working hours by entry to a locked vault and locked cash box At the time of this audit the 150492 had not been
recovered
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 University System are included in the
transactions of Skidaway Institute of Oceanography The following paragraphs relate to matters concerning the Ocean Science
Center of the Atlanta Commission hereafter referred to as the Ocean Science Center
The audit report for the year ended June 30 1972 of the Ocean Science Center showed improper expense of 232742 for
moving Mr Thomas Suddath to Savannah Mr Suddath should refund the 232742 to the Skidaway Institute of Oceanography
In addition to the above mentioned exception the audit report for the year ended June 30 1972 of the Ocean Science
Center also showed the following exceptionGENERAL COMMENTS
215
AUDIT FINDINGS continue
OTHER continued
SKIDAWAY INSTITUTE OF OCEANOGRAPHY continued
GENERAL continued
AbUS Was crtere3 by the Ocean Science Center for the purpose of transporting dignitaries from Savannah
tZ eagrPhcC Centfr for he dedication of same A check was drawn on the Bulget Fund of the Ocean
Science Center to Savannah Transit Authority in the amount of 43800 for this purpose Reimbursement for tran
portationexpense incurred by use of personally owned rented or leased vehicles will be at the rate Lr me
SprodvidS byLivf ct TfloT ffSSS curies SrSS PmiL
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 Oceanography217
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA218
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1976
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
TOTAL
RESIDENT
INSTRUCTION
FUND
2099926039 1102866474
1923327727 899290987
829033419 277444064
6328560825 00
87115655282 00
OTHER
ORGANIZED
ACTIVITIES
57405878
286381658
85138994
00
00
CURRENT
RESTRICTED
FUNDS
9156370
525060197
00
43751534
00
Total Assets
98296503292 2279601525 428926530 577968101
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
1761246901 1054344444 303314319 00
2482587289 1175766258 127276368 00
94000237133 00 00 577968101
49259648
3172321
49490823
00
1664157
00
00
00
Total Liabilities Reserves
Fund Balances and Surplus
98296503292 2279601525 428926530 577968101CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1976
219
AUXILIARY STUDENT AID FUND 00 LOAN FUNDS 592031 51 ENDOWMENT FUNDS 96 PLANT FUNDS PRIVATE TRUST AND
ENTERPRISES UNEXPENDED 186926984 EXPENDED AGENCY FUNDS
37445861 682789 578642325
84408387 00 00 00 128186498 00
466450361 00 00 00 00 00
717284962 00 28 880318 61 19228547 95 61743474 694894199
00 00 00 00 00 871 156 552 82 00
1305589571
iS S 2947235012 1991133791 376856956 87115655282 1273536524
56868449
1154012699
9470842 3
00 00 00 346719689 00
00 00 00 25531964 00
00 2947235012 1991133791 00 87115655282
00
00
1273536524
00
00
00
00
00
00
00
00
1432982
3172321
00
00
00
00
1305589571
Sfl 2947235012 1991133791 376856956 87115655282 1273536524221
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA222
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 1976
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
RESIDENT
INSTRUCTION
FUND
21790362300 18237633200
4489694060
873143665
118605600
1573281874
1407736789
8462461988
6923576320
35374272
1375044154
3219749283
775079352
92554616
356633413
00
212 40473398
430 30835698
3288460384
604689937
84004466
932727855
4909882642
6471077714
11619669
12165604
474723103
532111361
174845379
300000
12586125472
30823758672
453229609
254171697
19558300
707401306
19558300
Total Funds Available
43738237004 30843316972CONSOLIDATED 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 1976
223
OTHER STUDENT UNEXPENDED
ORGANIZED AUXILIARY AID PLANT
ACTIVITIES ENTERPRISES FUND FUND
3335529100
217200000
1123275713
268286268
10074356
572891888
4009428808
7344957908
1974528225
129039819
150627
2597736
1621792764
242967991
2447
38349199
147190
1407736789
147190 1407736789
323458787
1359630810
1107367022
49501737
142197410
210988486
2771314470 1407736789
2771314470 1407736789
77957963
167460
24379588
67662131
170167142
23603976
650004
15866394
43050432
124142 5
211288486
465867859
683067859
15143965
15143965
386710655
254171697
640882352
31816689
31816689
7360101873 3412196822 1407736789 714884548224
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 1976
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
TOTAL
RESIDENT
INSTRUCTION
FUND
Scholarships Fellowships Prizes Awards and Other
CAPITAL OUTLAY
Personal Services
Salaries
Employers Contribution for
FICA
Other Costs
Travel
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Publications Publicity and Printing
Rents
Equipment Purchases
Other Expenditures
Other Contractual Expense
Per Diem and Fees
Total Capital Outlay
Total Expenditures
Excess of Funds Available over Expenditures
S 28220554075 21848774861
12 797 885 01 10 132 638 11
6 021 056 10 4 314 052 90
2 745 738 33 1 946 837 42
40 020 20 27 568 23
S 303 810 240 39 234 908 845 2 7
1 4 849 615 42 3 200 596 80
507 691 46 349 494 78
425 312 56 337 128 28
25 808 619 49 14 300 517 63
5 663 677 31 3 747 926 34
5 163 153 14 3 621 063 32
14 215 382 31 10 032 749 51
2 559 479 40 1 965 259 16
9 220 269 03 5 355 351 20
553 446 75 373 681 97
30 213 24 29 615 12
431743097
1748815536
263738101
93194132
283519033
547301932
68260839
421860201
1548464714
185004472
93194132
159679680
487184711
54795670
10336258681 7281521991
1407736789
5598925
70340
5669265
8694
315968
116922015
21876695
21942
90823
568768
104022906
993729
435325777
5456769
691273351
42816292860 30772406518
921944144 70910454
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of Changes in Fund Balance
Auxiliary Enterprises
43738237Q04 30843316972
95163764
826780380
70910454
921944144
7 0910454CONSOLIDATED 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 1976
225
OTHER STUDENT UNEXPENDED
ORGANIZED AUXILIARY AID PLANT
ACTIVITIES ENTERPRISES FUND FUND
4929702829 1442076385
2 103 518 63 561 728 27
1 374 594 16 332 409 04
325 045 31 473 855 60
10 609 52 1 842 45
53 110 795 91 15 790 599 21
1 607 955 10 41 063 52
95 301 37 62 895 31
88 184 28
9 538 388 05 1 969 713 81
1 043 723 53 872 027 44
903 180 39 638 909 43
1 567 851 34 2 614 781 46
505 370 44 88 849 80
810 062 65 3 054 855 18
97 026 598 71 12 82 738 07
54 815 16 44 013 80
2 003 508 22
421 309 26 366 027 03
1 236 881 34 1 512 19
404 466 03 196 706 18
105 179 70 29 471 99
20 483 801 69 10 063 565 21
1407736789
5598925
70340
5669265
8694
315968
116922015
21876695
21942
90823
568768
104022906
993729
435325777
5456769
691273351
7359459760 2585416442 1407736789 691273351
642113 826780380 00 23611197
7360101873 3412196822 1407736789 714884548
642113
826780380
00 23611197
642113 826780380
00 23611197227
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
i 173719099
289131175
39447287
117855987
284
175
416
570
234
172
252
203
218
423
372
434
70263
48614
02925
11434
56487
85154
40941
67528
02599
85070
50246
45758
185
122
182
115
104
177
73
9
166
157
61
87
165
73
167
6
61036
97352
14762
02769
21058
65189
71732
66332
60928
94223
08722
84649
42277
42821
29547
77084
ACCOUNTS
RECEIVABLE
112755992
2526304
91724908
401667834
116
268
1
129
44
401
259
142
20
107
154
104
86541
53406
14700
09160
72004
20000
12751
29740
42313
30113
83166
01850
79
106
68
1
65
148
101
40
2
45
51
118
169
47
10
102
65964
82783
01232
01150
10600
68540
41020
18900
09299
048 54
23700
04500
06626
31690
89347
00000
00
INVENTORIES
37670459
31519477
5742000
96671131
INVESTMENTS
59
34
25
63
86
49
91
49
27
44
91
105
02284
66143
08313
48299
09854
42332
42302
99927
57649
34060
99637
08523
6469553
1799387
1588671
980481
1565029
4447845
884034
333100
1457121
980850
1371108
1905982
1181860
6011570
2045083
00
00
00
00
00
324145550
323176956
58019621
616194952
00 460 590 88
00 478 681 63
00 442 259 38
00 762 688 93
00 365 383 45
00 623 474 86
00 602 959 94
00 395 971 95
00 266 025 61
00 575 492 43
00 619 330 49
00 643 561 31
00 329 965 5 3
00 247 795 22
00 266 046 65
00 125 844 00
00 184 966 87
00 370 815 74
00 183 967 86
00 53 183 32
00 183 273 48
00 212 799 27
00 126 035 30
00 224 951 31
00 346 307 63
00 180 860 81
00 198 639 77
00 108 770 84
J0
00
1102866474 899290987 277444064
ififl 2279601525BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1976
229
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
180221002
116923079
32376270
327621504
139881843
202518500
24699150
277303440
249
222
143
237
233
232
100
117
126
342
193
134
29605
78223
75196
18639
86353
92554
96649
95433
99695
86488
38757
05401
16873629
11668522
12704240
7799498
10846391
17636431
8131422
3555702
8765164
11622110
4034407
10523572
15992919
2263521
10306130
10875938
176
254
297
524
156
297
498
274
129
212
422
494
161
128
121
37
75
191
91
17
92
96
59
118
132
155
94
31620
29173
56400
56004
61485
90270
79438
79835
34366
24260
41857
48823
04423
85134
68500
17522
99700
95456
46920
21700
08254
11580
63500
32700
90090
81815
02500
00
00

4042705
3735377
944201
11270008
3497863
160767
94342
94250
2509493
9264662
319907
321927
968500
2038495
352435
1501907
324145550
323176956
58019621
616194952
2
17
18501
25866
31925
1067380
50596
249687
1118444
40930
353930
46237
2605623
138859
5347754
240745
155347
1146
460
478
442
762
365
623
602
395
266
575
619
643
329
247
266
125
184
370
183
53
183
212
126
224
346
180
198
108
59088
68163
25938
68893
38345
47486
95994
97195
02561
49243
33049
56131
96553
79522
04665
84400
96687
81574
96786
18332
27348
79927
03530
95131
30763
86081
63977
77084
1054344444 1175766258 49490823 2279601525230
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1976
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
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
21537607 660209 11977187 21209345 586583 7609335 48 00 00 28272
55032528 88131946 803 10722
129901626 8350355 435241 123142991 42901458 2800000 00 00 00
8205987 00 00
INVESTMENTS
TOTAL
00 42746952
00 73626
00 24414794
00
00
00
00
223475196
93241365
34551103
2364759
8205987
57405878 286381658 85138994
00 428926530BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1976
231
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
40741423
370869
8085540
127097952
92122437
23518285
3172362
00
5382100
16180887
95049681

2005529
5826595
148367
1327563
00 1118928
10663700 369118
00 807603
42746952
73626
24414794
223475196
93241365
34551103
2364759
8205451
8205987
303314319 127276368 1664157 428926530BALANCE SHEET
233
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
l62148009 244478139 00 82330130 82330130
23188170 29381179 00 52569349 52569349
15098977 82965835 00 67866858 67866858
98723268 673340 00 99396608 99396608
3465061 25622784 00 22157723 22157723
1675782 2357521 00 4033303 4033303
4332948 796962 140 00000 19129910 19129910
3907183 5609838 54 19000 7121655 7121655
21891542 24156122 00 46047664 46047664
2788580 19183114 00 21971694 21971694
2927853 4898379 23 52847 10179079 10179079
4457406 7245422 97 78600 12566616 12566616
6889237 9104603 00 2215366 2215366
2662050 3958907 00 6620957 6620957
4222744 3475367 10 00000 8698111 8698111
3107484 9243481 9 00000 13250965 13250965
27309956 50574 00 27360530 27360530
195108 364479 00 559587 559587
8272468 7853 00 8280321 8280321
4390457 9916057 00 5525600 5525600
430086 4040938 00 3610852 3610852
485505 2176033 3 65005 2055533 2055533
5436237 5529537 00 93300 93300
323074 318270 00 641344 641344
14773406 16192714 00 1419308 1419308
2673427 595278 00 3268705 3268705
2322180 00 00 2322180 2322180
2229265 00 00 2229265 2229265
2202484 00 00 2202484 2202484
1067396 2815233 32 45427 7128056 7128056
6726424 119422 00 6845846 6845846
116480 00 66 90655 6807135 6807135
11679251 9782816 00 21462067 21462067
9156370 525060197 S 43751534 577968101 5 779 68101234
BALANCE SHEET
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1976 ASSETS
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
29725999 8717045 53725788 100000000 192168832
76809138 159027 33767107 00 110735272
11410333 00 16451712 18000000 45862045
44477312 30540893 112910885 400000000 587929090
28951767 15198438 6492626 00 7260703
9007314 97373 12603615 00 21708302
2224156 1052297 11756421 00 15032874
8710831 1082774 18796350 34120000 45288293
170457462 3383808 6231918 00 1 60841736
2459512 419943 14151825 00 17031280
119983138 5600526 32078020 00 17695408
1 9041204 281800 15033905 00 6274501
4942123 158650 11202933 00 16303706
131023846 6737653 11234336 00 1 13051857
8473812 00 12917229 55000000 76391041
24254981 605555 20635112 25000000 70495648
12401672 1497466 16437123 5000000 35336261
767952 1154837 6978395 2250000 11151184
00 00 00 00 00
1 801869 479592 977445 00 655168
4420477 636755 3716498 00 8773730
1 160641 2160462 4989455 00 6989276
2782108 1182106 5018673 1000000 9982887
797261 15245 877275 00 1689781
1484356 25170 2806607 00 4316133
2147000 84283 3945132 3000000 9176415
1 764564 216127 2752015 00 2203578
2046098 4150 5638867 9000000 16689115
6818629 884306 4056002 2000000 13758937
119605739 1482605 10431667 62914962 55223495
120590693 549501 7835425 00 1 12205767
00 00 00 00 00
87382 00 00 00 87382
37445861 84408387 466450361 7172849 63 1305589571BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1976
235
LIABILITIES RESERVES AND FUND BALANCES
CURRENT
LIABILITIES
RESERVES
FUND
BALANCES
5234648
2092883
2415100
25885571
186934184
61827286
41913468
373946501
00
46815103
1533477
188097018
192168832
110735272
45862045
587929090
1885583
166263
474830
625533
730264
429820
644918
240974
191611
10919013
353234
962536
105
207
145
358
14
166
486
185
161
58
522
685
42209
21615
58044
48153
90291
01460
71482
42500
12095
32864
14955
64824

19688495
820424
00
8814607
63062291
00
31620992
12508973
00
29803734
23822852
968288

7260703
21708302
15032874
45288293
60841736
17031280
17695408
6274501
16303706
13051857
76391041
70495648
74288 35261973 00 35336261
3 39214 10811970 00 11151184
00 00 00 00
78007 977445 4 002 84 655168
00 8644460 1 292 70 8773730
10 50994 5938282 00 6989276
7 61216 9221671 00 9982887
00 1450551 2 392 30 1689781
75240 4183243 576 50 4316133
00 9176415 00 9176415
4 60783 3119515 13 767 20 2203578
2 03162 15481526 10 044 27 16689115
2 57138 9428120 40 736 79 13758937
2 90010 54933485 00 55223495
25616 10974730 232 061 13 t 12205767
00 00 00 00
00 87382 00 87382
68449 1154012699
94708423 S 1305589571236
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
18173446
2572231
2349505
32681560
2910158
4624850
995882
2183562
443137
3705410
4133547
13608155
2751435
4120096
2239166
1411638
ASSETS

581464
5390399
00
5536
3504013
2897331
2779280
00
756517
00
1888332
624742
2368386
1859622
3893145
00
00
INVESTMENTS
367864469
97948132
265187194
886923249
TOTAL
386037915
100520363
267536699
854241689
57063368 59973526
27859597 32484447
34565294 35561176
29415473 31599035
25561978 125118841
81797467 85502877
10900040 215033587
32774832 46382987
86378035 89129470
30232770 134352866
79680253 81919419
36900233 138311871
30496207 31077671
32286697 37677096
00 00
150900 156436
7217633 10721646
11160250 14057581
2094698 4873978
00 00
2847743 3604260
00 00
11261383 13149715
9150511 9775253
8811244 11179630
43510565 45370187
77991646 81884791
00 00
FUND
BALANCES
386037915
100520363
267536699
854241689
599 735 26
324 844 47
355 611 76
315 990 35
251 188 41
855 028 77
150 335 87
463 829 87
891 294 70
343 528 66
819 194 19
383 118 71
310 776 71
376 770 96 00
1 564 36
107 216 46
140 575 81
48 739 78 00
36 042 60
00
131 497 15
97 752 53
111 796 30
453 701 87
818 847 91
00
00
00
00
59203151 2888031861 29 472 350 1 294723501BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
237
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
JUNE 30 1976 ASSETS
CASH ON HAND FUND
AND IN BANKS INVESTMENTS TOTAL BALANCES
26821369 924685092 951506461 951506461
00 2806630 2806630 2806630
7676 184984924 184977248 184977248
35009373 549649762 584659135 584659135
00 00 00 00
00 1011600 1011600 1011600
71048 8361100 8432148 8432148
109886 23275958 23385844 23385844
00 8139246 8139246 8139246
3899731 99942602 103842333 103842333
00 00 00 00
00 00 00 00
1329534 52796452 54125986 54125986
00 1000000 1000000 1000000
513640 45039428 45553068 45553068
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
105441 2808713 2914154 2914154
267935 8732065 9000000 9000000
00 00 00 00
00 636866 636866 636866
00 2114054 2114054 2114054
00 00 00 00
00 00 00 00
152000 6411777 6563777 6563777
6715 100000 106715 106715
00 00 00 00
00 358526 358526 358526
00 00 00 00
00
00
00
1922854795 1991133791 1991133791238
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL
1731180 16808568 00 18539748
3306885 00 00 3306885
4670515 50000000 00 54670515
127970770 773 00 127971543
8081364 123106 9 247 76 9129246
380000 00 00 380000
505821 00 00 505821
80075 00 00 80075
32445015 00 00 32445015
00 00 00 00
362350 1263951 00 1626301
16630 00 00 16630
345658 00 00 345658
5745576 00 00 5745576
13245360 00 00 13245360
00 00 00 00
200000 00 00 200000
47000 00 00 47000
6826 00 00 6826
36833 00 00 36833
00 00 00 00
1625001 00 00 1625001
00 00 00 00
6594669 00 00 6594669
2407560 00 80 00000 5592440
55600 00 00 55600
1 30893 334 500 00 00 33419107
63793 00 34 00000 3336207
958757 00 81 09353 9068110
1039436 00 00 1039436
715646 00 00 715646
550617 00 413 09345 41859962
21288354 265 401 00 00 5251746
1869269R4 128186498 61743474 376856956BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1976
239
LIABILITIES RESERVES AND SURPLUS
SURPLUS
CURRENT STATE REVENUE
LIABILITIES RESERVES FUNDS SHARING FUNDS TOTAL
18539699 5 00 49 00 18539748
3303847 00 3038 00 3306885
54513904 00 16 59381 18 159 92 54670515
125779486 00 12 49781 9 422 76 127971543
7807604 9 247 76 3 96866 00 9129246
380000 00 00 00 380000
210000 2 885 79 7242 00 505821
80075 00 00 00 80075
32265015 00 00 1 800 00 32445015
00 00 00 00 00
1626301 00 00 00 1626301
00 00 16630 00 16630
345658 00 00 00 345658
5669174 00 00 764 02 5745576
13245360 00 00 00 13245360
00 00 00 00 00
200000 00 00 00 200000
47000 00 00 00 47000
00 00 6826 00 6826
10634 00 00 261 99 36833
00 00 00 00 00
1500000 1 250 01 00 00 1625001
00 00 00 00 00
2095125 44 995 44 00 00 6594669
1208956 43 834 84 00 00 5592440
00 00 1135 544 65 55600
32569359 00 7 72761 769 87 33419107
190534 31 456 73 00 00 3336207
00 90 681 10 00 00 9068110
1039436 00 00 00 1039436
715220 00 426 00 715646
41859962 00 00 00 41859962
1517340 30 967 97 6 37609 00 5251746
346719689 S
25531964
1432982
3172321 376856956BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
LAND BUILDINGS
8 188420 33 83437004 74
4 432747 13 39599416 35
3 252898 81 58136560 09
4 920395 78 141554979 88
469177 98 9911926 46
258253 82 7429794 83
896248 49 9076883 96
1 198435 26 127 34386 50
213557 14 14157671 37
347412 42 12499091 54
48899 00 25397602 38
5580 00 11896547 93
284022 29 11947376 62
166158 00 14427976 80
556263 54 19905409 68
290190 94 25626582 87
67441 25 11083985 63
547240 34 4454198 18
1 250000 00 2585535 14
91468 56 1892874 20
1 142470 23 5135541 86
352116 11 4748406 59
72465 30 4591526 44
152859 45 1804025 99
169490 00 5097163 15
111990 00 4410255 37
158507 89 3126195 82
121415 00 4731858 97
439707 17 3936730 90
18400 00 9479034 30
64294 78 00 7555145 21 00
249797629
3028852701 57486966604BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1976
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCES
863174051
23288350
91078902
642237587
4372064832
1984316206
1972440390
7368875211
00
00
00
00
00
00
00
00
14397781390
6410820904
8202465182
22658650364
324
641
402
459
805
137
622
729
458
589
1004
810
1
98416
25652
62643
71360
62907
11187
38712
38564
86404
09244
20422
07773
772
662
262
643
329
246
647
385
739
237
504
056
79586
57376
41084
24553
69776
0983 5
15142
12704
68628
59575
98549
53724
00
00
00
00
00
00
00
00
00
00
00
00
00
00
5102748
00
31784526
00
00
00
00
00
00
00
13478
10991
13689
1803 5
20824
18229
34716
16016
15429
19420
25970
32783
88446
87893
19720
78089
40060
71418
03992
64061
94923
82299
86293
38878

1 421 208 03 2 262 292 11
557 671 50 1 586 903 10
126 518 04 634 019 19
383 471 23 488 059 93
189 355 29 1 122 587 07
1 355 117 98 1 640 270 91
905 368 91 1 3 58 112 23
509 275 77 452 766 29
496 976 30 1 403 467 73
351 535 72 1 197 086 43
32 199 13 583 711 57
262 507 37 1 539 153 66
1 166 542 68 1 691 120 54
605 264 18 2 647 746 15
334 887 51 00 1 465 839 18 00
00 00 1483492702
00 00 714601312
00 00 459607237
00 00 285587392
00 00 758995445
00 00 809591159
00 00 692747288
00 00 291892750
00 00 716709718
00 00 607086752
00 00 390061441
00 00 665493500
00 00 723410129
00 00 1275044463
00 00 942016668
00 1 33936016 233936016
65943574
121166195
436907398
3554045712 2277496697 5
00 270823290 87115655282242
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
146611682 00 50000000 196611682 1 96611682
118469575 00 00 118469575 1 18469575
134905 00 182000000 182134905 1 82134905
59154985 00 390000000 449154985 4 49154985
3304476 00 00 3304476 3304476
11453787 00 1556088 13009875 13009875
11902937 00 5019790 16922727 16922727
8194497 00 13220200 21414697 21414697
9906748 00 4000000 13906748 13906748
23029455 00 2000000 25029455 25029455
58649937 00 00 58649937 58649937
5206970 00 4715000 9921970 9921970
4384313 00 10264317 14648630 14648630
103570 00 00 103570 103570
35706863 00 00 35706863 35706863
11146247 00 2500000 13646247 13646247
14618154 00 5200000 19818154 19818154
2400390 00 2500000 4900390 4900390
3630563 00 00 3630563 3630563
1135692 00 00 1135692 1135692
5427327 00 00 5427327 5427327
11025462 00 2358298 13383760 13383760
3682401 00 3000000 6682401 6682401
2006070 00 00 2006070 2006070
2251962 00 2000000 4251962 4251962
3513056 00 1000000 4513056 4513056
1719107 00 00 1719107 1719107
856254 00 1500000 2356254 2356254
11811200 00 2993942 14805142 14805142
5324720 00 3118950 8443670 8443670
2086160 00 5947614 8033774 8033774
00 00 00 00 00
00
00
00
00
578642325
694894199 1273536524
36524nwjwj
243
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA244
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
RESIDENT INSTRUCTION FUND
JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
EXCESS PRIOR YEARS
OF FUNDS ADJUSTMENTS
AVAILABLE AND INCREASES PAYMENTS
SURPLUS OVER DECREASES TO BOARD SURPLUS
JULY 1 1975 EXPENDITURES TO RESERVES OF REGENTS JUNE 30 1976
1631968 28456117 24413412 1631968 4042705
2915329 10546846 6811469 2915329 3735377
71786 2978222 3922423 71786 944201
4606463 2202367 9067641 4606463 11270008
1072063 2175295 1322568 1072063 3497863
493258 12206 148561 493258 160767
158959 11566 82776 158959 94342
344518 372896 278646 344518 94250
7977383 92625 2416868 7977383 2509493
9287844 12034632 2769970 9287844 9264662
1459399 2976781 2656874 1459399 319907
394677 81595 240332 394677 321927
1072564 146778 821722 1072564 968500
782522 860641 1177854 782522 2038495
320214 10493 341942 320214 352435
1792196 1157226 344681 1792196 1501907
7176 361403 379904 7176 18501
450091 91727 134139 450091 225866
2106204 2359051 627126 2106204 1731925
327298 830722 236658 327298 1067380
968086 12680 37916 968086 50596
75663 2015305 1765618 75663 249687
4368074 1008722 109722 4368074 1118444
52954 6781 34149 52954 40930
721528 248489 105441 721528 353930
243855 321962 275725 243855 46237
2008476 1072621 1533002 2008476 2605623
186561 94461 44398 186561 138859
4229485 4895373 452381 4229485 5347754
366138 26542 214203 366138 240745
13530 311683 156336 13530 155347
292500 1146 00 292500 1146
00
00
00
00
34355446 70910454 S21419631 sr1343
49490873ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1976
245
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
SURPLUS
JULY 1 1975
64449
2383117
323024
449
155093
3471164
782401
108182
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
1784217
5738832
1635820
00
00
1543098
296050
843036
536
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
221312
87763
1487453
00
PAYMENTS
TO BOARD
OF REGENTS
64449
2383117
323024

449
5050456 3722893 155093
2662026
73068
35433
3471164
782401
108182
00
SURPLUS
JUNE 30 1976
2005529
5826595
148367
00
1327563
1118928
369118
807603
536
6425467
6471 13
7306270 Sf1 6425467 fif1 1664157
246
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1976
SURPLUS
JULY 1 1975
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1976
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
121170 2944 49 00 00 00 121170 2944 49 00
186914 00 00 00 3038 00 186914 00 3038 00
91237 1744315 24146 40 00 755259 1815992 91237 1744315 1659381 1815992
611521 284644 12478 25 00 1956 942276 611521 284644 1249781 942276

175435 3751 98 21668 175435 396866
503820 00 00 503820 00
00 00 00 00 00
20000 00 00 20000 00
10 2885 79 281337 10 7242
73180 00 00 73180 00
00 00 00 00 00
233919 00 00 233919 00
13750 00 00 C 13750 00
00 00 180000 00 180000
3714 00 00 3714 00
00 00 00 00 00
136787 00 00 136787 00
00 00 00 00 00
00 166 30 00 00 16630
9500 00 00 9500 00
00 00 00 00 00
261905 00 00 261905 00
15600 00 00 15600 00
399926 00 76402 399926 76402
15208 00 00 15208 00
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
21 52 00 00
3 441 19 00 00 00
3 789 31 00
9 389 33
00 00 2152 00
00 00 00 00
00 00 00 00
00 00 344119 00
26 00 00 6826
00 00 00 00
00 00 00 00
00 26199 378931 26199
00 00 00 00
00 00 938933 00
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 197 6

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
Waycross Junior College
State Funds
Revenue Sharing Funds
OTHER
Skidaway Institute of Oceanography
State Funds
Revenue Sharing Funds
SURPLUS
JULY 1 1975
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1976
00 00 1 25001 00 1 25001 00 00 00 00 00
00 84836 00 00 00 00 00 84836 00 00
00 00 44 83526 00 44 83526 00 00 00 00 00
00 418658 43 83484 00 43 83484 00 4 00 18658 00 00
00 00 1135 00 00 54465 00 00 1135 54465
00 219640 7 72761 00 00 76987 2 00 19640 772761 76987
00 00 31 45673 00 31 45673 00 00 00 00 00
00 136421 90 68110 00 90 68110 00 1 00 36421 00 00
00 440 00 00 00 00 00 440 00 00
00 00 426 00 00 00 00 00 426 00
00 00 00 00 00 00 00 00 00 00
00
00
2110614
00
1473005
00
00
00
637609
00
7078759 ft 23611197 ftl9005894 1 7078759 ft 4605303
SUMMARY
State Funds
Revenue Sharing Funds
1022628
6056131
23611197
00
22178215
3172321
1022628
6056131
1432982
3172321
7078759 ft 23611197 ftf119005894 Sl 7078759 ft 4605303249
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA250
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 197 6
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
Waycross Junior College
Skidaway Institute of Oceanography
BALANCE REVENUES
JULY 1 1975 IN PERIOD
94130824 18018635 43
50170779 3759245 65
100821636 11827293 77
8647382 27784682 94
16621214 2922886 52
4434012 737939 34
18780811 505914 29
5317876 1215212 52
46864252 3123087 99
8704670 766653 75
10403396 1229598 00
4394214 672188 10
4647269 592498 86
4311589 2656898 37
5839364 1125459 RZ
10639794 1482358 72
14184344 1390659 82
501898 653333 06
436919 713730 02
2033276 241454 64
4069874 568110 38
1889612 341389 72
00 406608 39
471204 67762 70
3370337 1050220 54
74437 394987 99
1481822 183768 00
1171892 160296 57
135234 244303 03
5328178 393928 04
1827494 781370 73
21842471 93442 52
11432920 1534861 92
ADJUSTMENTS
PRIOR YEARS
00
00
00
00
TOTAL
1801863543
375924565
1182729377
2778468294
00 2 922 886 52
00 737 939 34
00 505 914 29
00 1 215 212 52
00 3 123 087 99
00 766 653 75
00 1 229 598 00
00 67 2 188 10
00 592 498 86
00 2 656 898 37
00 1 125 459 82
00 1 482 358 72
00 1 390 659 82
00 653 333 06
00 713 730 02
00 241 454 64
00 568 110 38
00 341 389 72
00 406 608 39
00 67 762 70
00 1 050 220 54
00 394 987 99
00 183 768 00
00 160 296 57
00 244 303 03
00 393 928 04
00 781 370 73
00 93 442 52
153486192
464980994 8764078214
00 8764078214ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1976
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH STUDENT UNEXPENDED
INSTRUCTION CONTRACT AID ENDOWMENT PLANT BALANCE
AND OTHER OVERHEAD FUND FUNDS FUND TOTAL JUNE 30 1976
1254231829 428380495 131051913 00 00 S 1813664237 82330130
279308603 29955750 64261642 00 00 373525995 52569349
1134645137 62218518 18820500 00 00 1215684155 67866858
2312759732 181888188 193071148 00 00 2687719068 99396608
158583594 4052332 124116217 00 00 286752143 22157723
34711171 681568 38801904 00 00 74194643 4033303
21430110 524680 28287540 00 00 50242330 19129910
63500370 1715191 54501912 00 00 119717473 7121655
200260143 9958816 91747863 00 Ill 58565 313125387 46047664
32607944 1412807 29377600 00 00 63398351 21971694
81883940 2146530 39153647 00 00 123184117 10179079
30490264 1916167 26639977 00 00 59046408 12566616
39075567 3120822 19485400 00 00 61681789 2215366
117227816 4140095 142012558 00 00 263380469 6620957
56945391 1089538 51652306 00 00 109687235 8698111
97682430 4530174 43412097 00 00 145624701 13250965
74288088 1455913 50145795 00 00 125889796 27360530
28928780 1190219 35156618 00 00 65275617 559587
17197133 823421 45509046 00 00 63529600 8280321
15431700 40416 5151700 00 29324 20653140 5525600
31288225 574575 25407260 00 00 57270060 3610852
21636705 1419286 10917060 00 00 33973051 2055533
33636873 102006 6828660 00 00 40567539 93300
1172904 17294 5415932 00 00 6606130 641344
43747425 1114778 13139645 00 489 71235 106973083 1419308
21433649 650827 14220055 00 00 36304531 3268705
5010789 119602 12406051 00 00 17536442 2322180
7458729 54487 7459068 00 00 14972284 2229265
5111193 189264 17062596 00 00 22363053 2202484
14048019 567293 22977614 00 00 37592926 7128056
33040537 532719 39545465 00 00 73118721 6845846
00 00 00 00 243 79588 24379588 6807135
125771000 17686045 00 00 00 143457045 21462067
251
6394545790 764269816 1407736789
00
84538712 8651091107 5 779 681 01252
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
ADDITIONS
EXCESS OF
FUNDS
BALANCE AVAILABLE OVER ADJUSTMENTS DECREASE IN
JULY 1 197 5 EXPENDITURES PRIOR YEARS RESERVES
00 103621325 98001 00
26325084 77007183 3844055 00
00 19447227 4019606 00
192701405 377505649 1698452 00
20077749 194842 99804 4 84292
880769 9711384 00 00
00 4037175 10869 00
6508276 27568521 3464 00
54141322 9004407 83438 00
3469920 11237772 1417339 00
37295673 11113869 426485 00
00 10107251 500 00
4314251 5587004 52760 00
35939697 5596627 539336 00
18636920 42103213 1004529 90 41339
00 40856025 304374 00
00 18812556 20880 00
00 4811970 00 00
00 00 00 00
1063479 768838 00 00
59 564 5423730 00 00
1668665 794045 83877 17 39570
00 4660697 00 00
16946 776031 50 00
627131 2036100 362778 00
413481 5541385 00 00
2655861 1555788 57386 00
450510 12887956 00 00
3005016 9926561 6480 00
5594964 39871390 71495 00
25291845 2739477 00 00
00 00 00 00
Skidaway Institute of Oceanography
9189
87382
00
00
11265201BHB
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 197 6
253
DEDUCTIONS

INCREASE IN
TOTAL RESERVES
1037193 26 5 356649 31
731631 28 86740 73
234668 33 100784 73
3792041 01 378453 52
3892 54 00
97113 84 28282 88
40480 44 15660 61
275719 85 45735 26
89209 69 00
126551 11 91851 91
106873 84 50127 03
101067 51 15481 12
56397 64 13255 13
61359 63 00
521490 81 5005 00
405516 51 252403 27
188334 36 134007 90
48119 70 12748 03
00 00
7688 38 1056 43
54237 30 11740 03
26174 92 9488 27
46606 97 9061 38
7760 81 5199 05
23988 78 17140 97
55413 85 34579 26
16131 74 3340 33
128879 56 40110 61
99330 41 18372 77
399428 85 11249 52
27394 77 6537 45
00 00
RESERVES AND
FUND BALANCES
CARRIED
OVER
68054395
43999036
11854883
345963136
00
6943441
2481983
20692128
00
00
00
854110
00
00
46462649
14343036
5432646
3537167
00
00
4180021
00
3754559
00
00
2496940
00
8322978
7027101
44412897
00
00
103719326
52673109
21933356
383808488
00
9771729
4048044
25265654
00
9185191
5012703
2402222
1325513
00
46963149
39583363
18833436
4811970
00
105643
5354024
948827
4660697
519905
1714097
5954866
334033
12334039
8864378
45537849
653745
00
BALANCE
JUNE 30 1976
00
46815103
1533477
188097018

19688495
820424
00
8814607
63062291
00
31620992
12508973
00
29803734
23822852
968288
00
00
00
400284
129270
00
00
239230
57650
00
1376720
1004427
4073679
00
23206113
00
87382
27325
69246
96571
00
843101711 175533575 640882352
5415927
94708423ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCE GIFTS FOR
JULY 1 197 5 LOANS
371247473 104733 89
83914416 179030 16
226022741 401750 36
797824700 495411 72
54652694 63185 78
29813974 33865 32
28079986 80064 52
26688816 53265 88
119377152 77694 75
83846013 33568 75
209019876 132897 32
40518192 65147 77
82413034 72360 00
116442185 191996 00
68243413 148700 16
130928376 106086 05
279
332
96
119
53
28
3
113
90
103
448
696
00583
28709
00
50230
69904
30668
77109
00
81247
11500
14803
12398
47831
30710
29687
00

3198222
5054310
00
105000
1071200
2171334
00
00
738000
311500
1891778
765600
953599
753300
14294667
00
INTEREST
INCOME
7449899
587438
2853361
21740322
425572
179381
127570
363353
547799
2019493
2600347
580972
418571
513307
940847
1399283
181993
192609
00
1206
27787
71351
55697
00
6613
00
87334
3 5662
73634
347038
677881
00
00
ADJUSTMENTS
PRIOR YEARS
00
00
442102
00
00
00
00
00
00
00
00
00
00
00
79552
3628
00
00
00
00
00
133300
00
00
00
00
00
00
00
00
00
00
2705518420 254661353
44506320
58582ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR DEDUCTIONS LOAN FUNDS ENDED JUNE 30 1976
LOAN BALANCE
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 197 6
17923288 2423676 70917 0 3132846 386037915
18490454 625932 1258575 1884507 100520363
43470499 153735 1802806 1956541 267536699
71281494 3257772 11606733 14864505 854241689
6744150 620126 803192 1423318 59973526
3565913 190208 705232 895440 32484447
8134022 334725 318107 652832 35561176
5689941 174345 605377 779722 31599035
8317274 807439 1768146 2575585 125118841
5376368 1155248 2564256 3719504 85502877
15890079 1194289 8682079 9876368 215033587
7095749 116948 1114006 1230954 46382987
7654571 311700 626435 938135 89129470
19712907 813379 988847 1802226 134352866
15890415 627638 1586771 2214409 81919419
12011516 973552 3654469 4628021 138311871
3380215 161427 41700 203127 31077671
5246919 136209 662323 798532 37677096
00 00 00 00 00
106206 00 00 00 156436
1098987 4000 43245 47245 10721646
2375985 249072 00 249072 14057581
55697 73827 485001 558828 4873978
00 00 00 00 00
744613 7725 13875 21600 3604260
311500 00 00 00 00
1979112 47825 96375 144200 13149715
801262 38407 00 38407 9775253
1027233 81105 114329 195434 11179630
1100338 175896 384965 560861 45370187
14972548 919432 1798012 2717444 81884791
00 00 00 00 00
255
00
00
S 299826255
15675637
42434026
58109663 S 2947235012ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
INCOME GIFTS
BALANCE FOR OBJECT FOR FOR
JULY 1 197 5 OF TRUST PRINCIPAL PRINCIPAL
878868969 5 21702814 339 163 55 20807276
2009981 180930 00 751000
184480958 10865896 00 00
545781081 33432018 74 730 47 23158687
00 00 00 00
1011600 84796 00 00
7724046 783252 00 00
22107580 1383289 00 2332535
8139246 812143 00 00
99428168 3412302 00 2820019
00 00 00 00
00 00 00 00
51110001 3015985 00 00
1000000 86575 00 00
41267169 2766106 00 4158008
00 00 00 00
00 00
00 00
00 00
00 00
27 19749 2 15405
65 00000 3 42235
00 00
6 11802 46389
00 3 14054
00 00
00 00
53 54327 3 62223
1 06715 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 1 29 000
00 25 00000
00 00
00 20000
00 20 00000
00 00
00 00
00 12 09450
00 00
00 00
00 3 58526
00 00
00
00
00
00
1858221392
79806412
41389402
60244501ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1976
DEDUCTIONS Bj
FOR OBJECT iLANCE
TOTAL OF TRUST TOTAL JUNE 30 1976
76426445 3788953 3788953 9 51506461
931930 135281 135281 2806630
10865896 10369606 10369606 1 84977248
64063752 25185698 25185698 5 84659135
00 00 00 00
84796 84796 84796 1011600
783252 75150 75150 8432148
3715824 2437560 2437560 23385844
812143 812143 812143 8139246
6232321 1818156 1818156 1 03842333
00 00 00 00
00 00 00 00
3015985 00 00 54125986
86575 86575 86575 1000000
6924114 2638215 2638215 45553068
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
344405 150000 150000 2914154
2842235 342235 342235 9000000
00 00 00 00
66389 41325 41325 636866
2314054 200000 200000 2114054
00 00 00 00
00 00 00 00
1571673 362223 362223 6563777
00 00 00 106715
00 00 00 00
358526 00 00 358526
00 00 00 00
00
00
00
181440315
48527916
48527916 1991133791258
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCE
JULY 1 1975 LAND BUILDINGS
13832894195 66 52039 3 80015008
6246382251 00 392612
7257155444 00 6 67996249
21770572674 402 68025 5 19843651
1272241876 35 40833 44620474
976920850 00 83692355
1215654632 00 1 25050707
1634059647 4 06205 1 22923973
1881485906 114 99860 1 07851331
1726104096 00 72858524
3321826363 00 64138248
1575850465 00 00
1485193549 00 41887332
1685328252 00 2 27718818
2499795247 30 00000 42432276
3255215383 00 81450
1432325582 00 20419893
697383551 00 10957
368795754 00 67344310
286994528 1 46856 600
582110442 1002 72949 57900960
785113707 00 710000
710255842 00 12400033
284046383 00 00
636866152 00 59031792
589160187 00 4444900
208767213 00 1 55012861
651566714 00 2415290
693450583 00 12298122
1227671857 00 37591706
908490115 00 23501095
197713520 00 00
420723372 00 1726018
S 82318116332 164974357 2956311545ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
259
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1976
IMPROVEMENTS
OTHER THAN
BUILDINGS
ADDITIONS NET
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1976
18781707
408756
10391740
20596808
159438441
163637285
266921749
307369206
00
00
00
00
564887195
164438653
945309738
888877690
14397781390
6410820904
8202465182
22658650364
144936 27340327 00 75646570 1347888446
380000 38194688 00 122267043 1099187893
00 28221623 7242 153265088 1368919720
11567816 35432858 00 169518442 1803578089
384375 50202812 31784526 200954154 2082440060
276000 24284798 00 96867322 1822971418
14947492 70691889 00 149777629 3471603992
138520 25675076 00 25813596 1601664061
270946 15643096 00 57801374 1542994923
1822 29037051 00 256754047 1942082299
10138399 41720371 00 97291046 2597086293
300000 22742045 00 23123495 3278338878
00 30747227 00 51167120 1483492702
00 17206804 00 17217761 714601312
2651804 20815369 00 90811483 459607237
113724 1668316 00 1407136 285587392
00 18711094 00 176885003 758995445
00 23767452 00 24477452 809591159
4773600 34682187 00 17508554 692747288
186184 7660183 00 7846367 291892750
00 20811774 00 79843566 716709718
999950 12481715 00 17926565 607086752
1518013 24763354 00 181294228 390061441
36169 11475327 00 13926786 665493500
00 17661424 00 29959546 723410129
670550 9110350 00 47372606 1275044463
49120 9976338 00 33526553 942016668
00 19727194 16495302 36222496 233936016
11
1223792
15681800
00
16184026
436907398
97180245 1530800217
48272586 4797538950 87115655282260
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1976
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
iioV State College
ollege
gia 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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCE BALANCE
JULY 1 197 5 RECEIPTS DISBURSEMENTS JUNE 30 1976
176774056 1323730940 1303893314 196611682
75606974 1330554140 1287691539 118469575
177000235 2137455898 2132321228 182134905
453121608 3640206082 3644172705 449154985
2132720 179782467 178610711 3304476
11125531 138928618 137044274 13009875
13169326 180667349 176913948 16922727
29384658 205070403 213040364 21414697
19568322 199502203 205163777 13906748
21673230 142404904 139048679 25029455
44319562 387574369 373243994 58649937
9032212 139465024 138575266 9921970
12715772 111171072 109238214 14648630
3295634 179784492 176592428 103570
32801042 266055586 263149765 35706863
10221619 236761421 233336793 13646247
12870982 181568540 174621368 19818154
3873391 66776726 65749727 4900390
2710864 40634235 39714536 3630563
837591 20644238 20346137 1135692
2270284 62259887 59102844 5427327
4363478 95533499 86513217 13383760
6016889 58961489 58295977 6682401
2388204 19676509 20058643 2006070
2664598 55703659 54116295 4251962
3898119 49646965 49032028 4513056
1397023 32774092 32452008 1719107
3382593 76097343 77123682 2356254
14348776 79172571 78716205 14805142
12122747 87314088 90993165 8443670
8847319 138953885 139767430 8033774
00 00 00 00
00 19088412 19088412 00
1167344091 11883921106 11777728673 1273536524STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
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
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1976
STATE FUNDS TRANSFERS OTHER BETWEEN FUNDS FUNDS TOTAL REVENUES CARRYOVER FROM PRIOR YEAR TOTAL FUNDS AVAILABLE
1840395000 1765923631
2751394500 1267888327
1820323500 1325963196
5098316700 3741429151
00 3606318631 10772500 3617091131
00 4019282827 6058800 4025341627
00 3146286696 00 3146286696
00
8839745851
00
8839745851
3 246 390 00 2 856 209 47 00 6 102 599 47 00 6102 599 47
2 686 700 00 1 986 231 67 00 4 672 931 67 00 4672 931 67
2 811 740 00 2 295 885 07 00 5 107 62 5 07 00 5107 625 07
4 118 110 00 3 469 757 32 00 7 587 867 32 00 7587 867 3v
3 656 090 00 2 997 228 82 00 6 653 318 82 00 6653 318 Rv
3 246 600 00 2 148 614 73 00 5 395 214 73 2657000 5421 784 71
7 116 39b 00 3 995 539 04 00 11 111 934 04 00 11111 934 04
3 077 315 00 1 439 981 40 00 4 517 296 40 00 4517 296 40
2 164 940 00 1 187 715 20 00 3 352 655 20 00 3352 655 1
3 327 050 00 2 774 606 39 00 6 101 6 56 39 00 6101 656 39
4 46b 475 00 3 193 681 65 00 7 659 156 65 00 7659 156 fS
b 454 22b 00 3 541 724 94 300000 9 992 949 94 00 9992 949 94
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
Waycross Junior College
212290000 177174538 00 389464538 00 389464538
157725000 104808124 00 262533124 00 262533124
115040000 71516175 00 186556175 00 186556175
78370000 33730766 00 112100766 00 112100766
119670000 77105302 00 196775302 00 196775302
186710000 137443943 00 324153943 00 324153943
133330000 96713633 00 230043633 00 230043633
67050000 11984564 00 79034564 00 79034564
115970000 105150202 00 221120202 00 221120202
114245500 81630364 00 195875864 00 195875864
113830000 37707241 00 151537241 00 151537241
167200000 95168091 00 262368091 00 262368091
155230000 96985085 00 252215085 00 252215085
188900000 79411590 00 268311590 00 268311590
144540000 89973979 00 234513979 70000 234583979
20000000 00 00 20000000 00 20000000
Skidaway Institute of
Oceanography
00
00
00
00
18237633200 12586425472 1300000 30823758672 19bbB3
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
26 739 193 14 9 147 157 00 35 886 350 14 284 561 17 36 17 0 911 31
32 551 015 80 7 596 932 01 40 147 947 81 105 468 46 40 253 416 27
24 266 255 91 7 226 393 27 31 492 649 18 29 782 22 31 462 866 96
67 433 785 19 20 941 649 65 88 375 434 84 22 023 67 88 397 458 51
4 108 394 38 1 972 452 14 6 080 846 52 21 752 95 6 102 599 47
3 612 446 98 1 060 362 63 4 672 809 61 122 06 4 672 931 67
3 972 172 75 1 135 336 66 5 107 509 41 115 66 5 107 625 07
5 906 525 42 1 677 612 94 7 584 138 36 3 728 96 7 587 867 32
4 813 725 19 1 840 519 88 6 654 245 07 926 25 6 653 318 82
4 000 276 50 1 301 161 91 5 301 438 41 120 346 32 5 421 784 73
8 856 842 09 2 225 324 14 11 082 166 23 29 767 81 11 111 934 04
3 488 471 73 1 028 008 72 4 516 480 45 815 95 4 517 296 40
2 513 050 45 838 136 97 3 351 187 42 1 467 78 3 352 655 20
4 594 747 58 1 498 302 40 6 093 049 98 8 606 41 6 101 656 39
5 889 969 32 1 769 082 40 7 659 051 72 104 93 7 659 156 65
7 826 508 78 2 154 868 90 9 981 377 68 11 572 26 9 992 949 94
2 659 112 31 1239 147 10 3 898 25941 3 614 03 3 894 645 38
1 986 409 66 638 004 31 2 624 41397 917 27 2 625 331 24
1 173 151 18 668 820 06 1 841 97124 23 590 51 1 865 561 75
724 050 18 388 650 26 1 112 70044 8 307 22 1 121 007 66
1 463 381 86 504 244 36 1 967 62622 126 80 1 967 753 02
2 414 681 45 806 704 93 3 221 38638 20 153 05 3 241 539 43
1 643 651 00 646 698 11 2 290 34911 10 087 22 2 300 436 33
552 905 52 237 372 31 790 27783 67 81 790 345 64
1 656 163 21 552 553 92 2 208 71713 2 484 89 2 211 202 02
1 431 455 01 524 084 01 1 955 53902 3 219 62 1 958 758 64
952 189 52 552 456 68 1 504 64620 10 726 21 1 515 372 41
2 086 690 98 536 045 32 2 622 73630 944 61 2 623 680 91
1 862 740 21 610 456 91 2 473 19712 48 953 73 2 522 150 85
2 065 097 38 617 753 10 2 682 85048 265 42 2 683 115 90
1 605 620 05 737 102 91 2 342 72296 3 116 83 2 345 839 79
58 164 54 141 824 00 199 98854 11 46 200 000 00
00
00
00
23490884527 7281521991 30772406518 S
70910454 30843316972264
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1976
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
OTHER
STATE
FUNDS
230144000
40631800
202470000
993500000
943097000
831599000
37993800
CARRYOVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEAR AVAILABLE
873438699
47342429
102151770
1486611451
598056234
754501424
3557264
1103582699
87974229
304621770
2480111451
1541153234
1586100424
41551064
14897600
00
00
00
213742
32623
00
1118480299
87974229
304621770
2480111451
1541366976
1586133047
41551064
Skidaway Institute of Oceanography
56093500
143769537
199863037
199863037
3335529100 4009428808 7344957908 15143965 7360101873STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1976
265
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
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
1686378601
1047126400
1351975098
26824980
76042533
788682394
495783674
233861899
15569120
123819968
2475060995
1542910074
1585836997
42394100
199862501
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
811149811 305546271 1116696082
64655397 29057664 93713061
246926771 56059179 302985950
1784217 1118480299
5738832 87974229
1635820 304621770

5050456
1543098
296050
843036
536
2480111451
1541366976
1586133047
41551064
199863037
5311079591 2048380169 7359459760
642113 7360101873266
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1976
TRANSFERS CARRYOVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAILABLE
4 80581446 8031291 4725501 55 680543 95 540604550
76977776 3216833 737609 43 439990 36 117759979
1 05319074 6363213 989558 61 118548 83 110810744
10 24132751 146787445 8773453 06 3459631 36 1223308442
79340249 1673238 776670 11 00 77667011
12455706 16864 124388 42 69434 41 19382283
14985752 00 149857 52 24819 83 17467735
26594719 1387364 252073 55 206921 28 45899483
66919431 1010500 659089 31 00 65908931
63971814 00 639718 14 00 63971814
2 15960549 241916 2157186 33 00 215718633
65558263 00 655582 63 8541 10 66412373
93233289 374127 928591 62 00 92859162
70402991 00 704029 91 00 70402991
1 74533279 33075588 1414576 91 464626 49 187920340
1 09984084 226000 1097580 84 143430 36 124101120
99248443 690399 985580 44 54326 46 103990690
8327080 236172 80909 08 35371 67 11628075
00 00 00 00 00
1135758 00 11357 58 00 1135758
8091210 279520 78116 90 41800 21 11991711
12637616 00 126376 16 00 12637616
7405864 855536 65503 28 37545 59 10304887
1431010 00 14310 10 00 1431010
7498805 00 74988 05 00 7498805
9018787 134440 88843 47 24969 40 11381287
9818938 243000 95759 38 00 9575938
15215435 119365 150960 70 83229 78 23419048
7918115 150720 77673 95 70271 01 14794496
81252535 5137268 761152 67 444128 97 120528164
31914934 626600 312883 34 00 31288334
00 00 00 00 00
437253
lrL
111087
326166
69246
395412
2982302956 2109884
640882352 3412196822STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1976
267
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
EXCESS OF FUNDS
PERSONAL OPERATING TOTAL AVAILABLE OVER
SERVICES EXPENSES EXPENDITURES EXPENDITURES TOTAL
2535045 59 i 1834786 66 436983225 103621325 5 406045 50
212621 59 194906 37 40752796 77007183 1 177599 79
597046 04 316589 13 91363517 19447227 1 108107 44
5030335 71 3427692 22 845802793 377505649 12 233084 42
467963 91 310654 62 77861853 194842 776670 11
84013 94 12695 05 9670899 9711384 193822 83
118416 13 15889 47 13430560 4037175 174677 35
148999 84 34309 78 18330962 27568521 458994 83
523812 54 225320 84 74913338 9004407 659089 31
240352 97 286987 45 52734042 11237772 639718 14
1421730 69 624316 95 204604764 11113869 2 157186 33
443888 61 321307 63 76519624 10107251 664123 73
588802 79 283918 79 87272158 5587004 928591 62
369348 57 278715 07 64806364 5596627 704029 91
948572 33 509598 94 145817127 42103213 1 879203 40
368975 35 463475 60 83245095 40856025 1 241011 20
469093 07 382688 27 85178134 18812556 1 039906 90
55015 65 13145 40 6816105 4811970 116280 75
00 00 00 00 00
1844 92 1824 28 366920 768838 11357 58
55762 80 9917 01 6567981 5423730 119917 11
95383 99 23051 72 11843571 794045 126376 16
50333 51 6108 39 5644190 4660697 103048 87
3226 62 3323 17 654979 776031 14310 10
47870 75 6756 30 5462705 2036100 74988 05
46674 56 11724 46 5839902 5541385 113812 87
56057 59 24143 91 8020150 1555788 95759 38
90010 79 15300 13 10531092 12887956 234190 48
36450 34 12229 01 4867935 9926561 147944 96
5489 06 13 257661 61 80656774 39871390 1 205281 64
134041 89 151446 68 28548857 2739477 312883 34
00 00 00 00 00
308030
308030
395412
1579059921 1006356521 2585416442
3412196822268
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CARRY OVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEAR AVAILABLE
1 31051913 131051913 00 131051913
64261642 64261642 00 64261642
18820500 18820500 00 18820500
1 93071148 193071148 00 193071148
1 24116217 124116217 00 124116217
38801904 38801904 00 38801904
28287540 28287540 00 28287540
54501912 54501912 00 54501912
91747863 91747863 00 91747863
29377600 29377600 00 29377600
39153647 39153647 00 39153647
26639977 26639977 00 26639977
19485400 19485400 00 19485400
1 42012558 142012558 00 142012558
51652306 51652306 00 51652306
43412097 43412097 00 43412097
501 457 95 501 457 95
351 566 18 351 566 18
455 090 46 455 090 46
51 517 00 51 517 00
254 072 60 254 072 60
109 170 60 109 170 60
68 286 60 68 286 60
54 159 32 54 159 32
131 396 45 131 396 45
142 200 55 142 200 55
124 060 51 124 060 51
74 590 68 74 590 68
170 625 96 170 625 96
229 776 14 229 776 14
395 454 65 00 395 454 65 00
00
00
1407736789 1407736789
00 501 457 95
00 351 566 L8
00 455 090 46
00 51 517 00
00 254 072 60
00 109 170 60
00 68 286 60
00 54 159 32
00 131 396 45
00 142 200 55
00 124 060 51
00 74 590 68
00 17 0 625 96
00 229 776 14
00 395 454 65
00 00
00
00
22 1407736789STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1976
269
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
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
STUDENT TOTAI
AID EXPENDITURES
1310 519 13 1310 519 13
642 616 42 642 616 42
188 205 00 188 205 00
1930 711 48 1930 711 48
1241 162 17 1241 162 17
388 019 04 388 019 04
282 875 40 282 875 40
545 019 12 545 019 12
917 478 63 917 478 63
293 776 00 293 776 00
391 536 47 391 536 47
266 399 77 266 399 77
194 854 00 194 854 00
1420 12 5 58 1420 125 58
516 523 06 516 523 06
434 120 97 434 120 97
501 457 95 501 457 95
351 566 18 351 566 18
455 090 46 455 09 0 46
51 517 00 51 517 00
2 54 072 60 254 072 60
109 170 60 109 170 60
68 286 60 68 286 60
54 159 32 54 159 32
131 396 45 131 396 45
142 200 55 142 200 55
124 060 51 124 060 51
74 590 68 74 590 68
170 625 96 170 625 96
229 776 14 229 776 14
395 454 65 00 395 454 65 00
EXCESS OP FUNDS
AVAILABLE OVER
EXPENDITURES
oo i 1 310 519 13
00 642 616 42
00 188 205 00
00 1 930 711 48
00 1 241 162 17
00 388 019 04
00 282 87 5 40
00 545 019 12
00 917 478 63
00 293 776 00
00 391 536 47
00 266 399 77
00 194 854 00
00 1 420 12 5 58
00 516 523 06
00 434 120 97
00 501 457 95
00 351 566 18
00 455 090 46
00 51 517 00
00 254 072 60
00 109 170 60
00 68 286 60
00 54 159 32
00 131 396 45
00 142 200 55
00 124 060 51
00 74 590 68
00 17 0 625 96
00 229 776 14
00 395 454 65
00 00
00
00
00
1407736789 1407736789
00 S 1407736789270
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1976
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
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
TRANSFERS CARRYOVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUES YEAR AVAILABLE
00 334 87421 80 31291 41518712 00 41518712
00 2 7092b 32 16833 34877b8 oo 3487758
500 000 00 134 41064 63 63213 69804277 00 69804277
00 1041 09153 1467 87445 2b0896598 00 250896598
51 000 00 1 21292 16 73238 6894530 00 6894530
00 3 80000 16864 396864 00 396864
00 00 00 00 2885 79 288579
00 144 28026 13 87364 15815390 21 20 15817510
425 000 00 111 b8565 10 10500 5466906b 00 54669065
00 00 00 00 00 00
7 b 000 00 00 2 41916 7741916 00 7741916
00 1 35150 00 135150 00 135150
20 000 00 00 3 74127 2374127 00 2374127
7 b 000 00 00 00 7500000 00 7500000
26 000 00 00 330 75588 35675588 00 35675588
00 00 5 26000 526000 00 526000
00 00
00 9 8bb70
75 000 00 00
00 4 b9409
00 00
00 00
00 00
00 4 12b00
100 000 00 496 06016
45 000 00 b00
780 000 00 00
00 3 03011
00 8 13439
00 00
00 87744
00 243 79b88
6 903 99 6 90399 00 690399
2 361 72 12 21742 00 1221742
00 75 00000 00 7500000
00 4 59409 00 459409
2 79b 20 2 79b20 00 279520
00 00 1 25001 125001
8 555 36 8 55536 00 855536
00 4 12500 42 72810 4685310
00 596 06016 82 76713 67882729
1 344 40 46 34940 00 4634940
2 430 00 782 43000 00 78243000
1 193 65 4 22376 32 08725 3631101
1 507 20 9 64159 116 21109 12585268
bl 372 68 51 37268 00 5137268
6 266 00 7 14344 00 714344
00 243 79588 00 24379588
111087
111087
4021632
4132719
217200000 254579373 211288486 683067859 31816689 714884548STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1976
CAPITAL OUTLAY
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
Waycross Junior College
OTHER
PERSONAL
SERVICES
OTHER
COSTS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
747363 40771300 41518663 49 41518712
00 3487758 3487758 00 3487758
00 72218917 72218917 24 14640 69804277
00 249648773 249648773 12 47825 250896598
00 6519332 6519332 3 75198 6894530
00 396864 396864 00 396864
00 00 00 2 88579 288579
00 15817510 15817510 00 15817510
00 54669065 54669065 00 54669065
00 00 00 00 00
00 7741916 7741916 00 7741916
00 118520 118520 16630 135150
00 2374127 2374127 00 2374127
00 7500000 7500000 00 7500000
00 35675588 35675588 00 35675588
00 526000 526000 00 526000
00 690399 690399 00 690399
00 1221742 1221742 00 1221742
00 7493174 7493174 6826 7500000
00 459409 459409 00 459409
00 279520 279520 00 279520
00 00 00 1 25001 125001
00 855536 855536 00 855536
00 201784 201784 44 83526 4685310
00 63499245 63499245 43 83484 67882729
6537 49 3980056 4633805 1135 4634940
00 77470239 77470239 7 72761 78243000
00 485428 485428 31 45673 3631101
00 3517158 3517158 90 68110 12585268
29978 13 2139455 5137268 00 5137268
00 713918 713918 426 714344
12703 40 23109248 24379588 00 24379588
Skidaway Institute of
Oceanography
2022105
2022105
2110614
4132719
5669265
685604086
91273351
23611197 714884548273
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA274 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided for
expenditures totaling 3716673100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNPER
18 18 403950 655056 00 00 18 17 403 659 950 236 00 31 995 819 00 69
37 059006 107725 00 00 36 063 107 186 725 31 00 995 819 69 00
J7 166731 00 36 170 911 31 sr 995 819 69
26 10 977562 189169 00 00 26 9 739 147 193 157 14 00 fi 238 1042 368 012 86 00
s 37 166731 no 35 886 284 350 5fil 14 17 1280 284 380 561
17
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology pro
MfeTf 1f 1156132600 Included in the approved budget are provisions for the regular program and
Y Jeftrlcted ds A comparison of anticipated funds available and budgeted expenditure 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
EXPENDITimES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
2301440 9110910 00 00 2 8 301440 734386 00 99 376 523 00 01
11412350 148976 00 00 11 035826 148976 99 00 376 523 01 00
11561326 00 11 184802 99 376 5 23 01
8182800 3378526 00 00 8 3 111498 055462 11 71 71 323 301 063 89 29
11561rfi 00 11 166960 82 394 365 18
17842 17 s 17 842 17
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
275
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology provided
for expenditures totaling 114401500 Included in the approved budget are provisions for the regular program and pro
grams funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
40631800
73769700
ACTUAL
40631800
47342429
OVER
UNDER
00
26427271
114401500
87974229
26427271
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
77233000
37168500
114401500
11
64655397
29057664
93713061 S
5738833
12577603
8110836
20688439
5738832
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 304801900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
s 2024700 00 2 024 700 00 00
1023319 00 1 021 517 70 1801 30
3048019 00 3 046 217 70 1801 30
2493143 00 2 469 267 71 23875 29
554876 00 560 591 79 5715 79
3048019 00 3 029 16 859 358 50 20 f 18159 16358 50
21
The above comparison indicates that Operating Expenses were overspent by 571579 Actual funds available were
180130 less than anticipated and actual expenditures were 1815950 less than approved budget provisions which resulted
in funds available exceeding expenditures by 1635820
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
Georgia276 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Institute of Technology provided for expenditures
totaling 120050000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS flVAILABLF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 1 3noSOOOO 131051913 11001913
S l0050000 131051913 11001913
S 00 S 00
The above comparison indicates that Student Aid was overspent by 11001913 Actual funds available were 11001913
more than anticipated and actual expenditures were 11001913 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 63508600 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
63508600
ACTUAT
OVER
UNDER
41518712 21989888
S 635086 no 41518663 21989937
S 49 S 49UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
277
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 4139772500 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
f UNDER
Excess of Funds Available over Expenditures
27513945 13823192 00 00 2751394500 1267888327 1 144 00 30873
41337137 60588 00 00 4019282827 6058800 1 144 30873 00
s 41397725 00 4025341627 1 144 30873
32937742 8459983 00 00 3255101580 759693201 386 863 72620 05099
41 397725 oo 4014794781 1 249 77719
10546R46 s 105 46846
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia State University provided for expenditures totaling
68000000 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
BUDGETED
68000000
ACTUAL
OVER
UNDER
64261642 Sf1 3738358
S 68000000 64261642 Sf1 3738358
S 00 S 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
11166100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE BUDGETED
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay S 11166100
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
111 661 00 3487758 Sf1 7678342
3487758 7678342
00 00278 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAT 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
fundefbve lal5 351r49300 Eluded in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVATTARLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
1820323500
1614825800
3435149300
2423965300
1011184000
S 34351493 On
ACTUAL
1820323500
1325963196
OVER
UNDER
00
288862604
3146286696 2
2426625591
722639327
3149264918
Sf1 79737 77 X
S62604
2660291
288544673
285884382
79787 77
S2 8812oTleth0 fndCa that pfrsnal Services were overspent by 2660291 Actual funds available were
iTili lesthan anticipated and actual expenditures were 285884382 less than approved budget provisions which
resulted in expenditures exceeding funds available by 2978222 uvisions wnicn
m If thfnstitVtions under the direction of the Board of Regents of the University System of Georgia collectivelv had
Georgl7 5 f aPProval th uld be violation of budget appropriation laws of the sLte of
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
for eSendituresoSlinailfglonn6 Talmadte emorial Hospital operations of the Medical College of Georgia provided
fundnvailablenfexpendi fUnds ailable ted expenditures tl actual
FUNDS AVATTARTE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
993500000
1505547100
ACTUAL
993500000
1486611451 f
24990471 00 2480111451
1693918300
805128800
1686378601
788682394
2475060995
snsrusfi
OVER
UNPEP
00
18935649
18935649
7539699
16446406
23986105
505flAfiUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
279
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
STUDENT AID FUND
The total approved budget for the Student Aid Fund of the Medical College of Georgia provided for expenditures totaling
20033500 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
BUDGETED
ACTUAL
OVER
UNDER
20033500 18820500 1213000
700 33500 18820500 1213000
S 00 S 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia provided for expenditures
totaling 74688800 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
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
50000000
24688800
74688800
7468R8no
ACTUAL
50000000
19804277
3804277 iz
OVER
UNDER
00
4884523
72218917
7414640 Sf0
4884523
2469883
2414640280 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 8974841800 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNPER
Excess of Funds Available over Expenditures
50983167 38765251 00 00 5098316700 3741429151 M 00 135095949
8974R41fi no 8839745851 Sf1 135095949
68157797 21590621 00 00 6743378519 2094164965 72401181 64897135
fi974R41R 00 8837543484 137298316
2203 67 270 67
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided for
expenditures totaling 1604887300 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
943097000
661790300
1604887300
00
1604fifl7300
1070670900
534216400
ACTUAL
943097000
598056234
1541153234
213742
1541366976
1047126400
495783674
OVER
UNDER
00
63734066
63734066
213742
63520324
23544500
38432726
1542910074 61977226
LJ1543ftcR si i54n qrUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
281
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 1846409600 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
BUDGETED ACTUAL
831599000
1014810600
1846409600
OVER
UNDER
831599000 00
754501424 260309176
1586100424 260309176
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
00
1846409600
32623
32623
1586133047 260276553
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1523432900
322976700
ft 1846409600
1351975098 171457802
233861899 f 89114801
S 1585836997 S 260572603
S 296050 S 296050
MARINE RESOURCES EXTENSION SERVICE
The total approved budget for the Marine Resources Extension Service operations of the University of Georgia provided
for expenditures totaling 45288900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
379938 72951 45 2889 00 00 00 37993800 3557264 00 3737836
41551064 3737836
266788 186101 00 00 26824980 15569120 1 146180 3040980
452889 00 42394100 843036 Sf1 2894800
843036
The above comparison indicates that Personal Services were overspent by 146180 Actual funds available were
3737836 less than anticipated and actual expenditures were 2894800 less than approved budget provisions which resulted
in expenditures exceeding funds available by 843036
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State or
Georgia282 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGTA 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
213568100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAITARTF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
UNEXPENDED PLANT FUND
BUDGETED
ACTUAL
OVER
UNDER
S 2135681 00 193071148 20496952
713568100 193071148 20496952
S 00 S 00
si c1 approved budget for the Unexpended Plant Fund of the University of Georgia provided for expenditures totaling
Jb43BB 00 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
ACTUAL
OVER
UNDER
3647388 on 250896598 113842202
s 364738800 249648773 f 115090027
S 17478 75 S 1247875UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
283
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 746502500 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
324639000
421863500
746502500
406583800
339918700
Excess of Funds Available over Expenditures
746502500
OVER
UNDER
324639000 00
285620947 f1 136242553
610259947 136242553
410839438 4255638
197245214 142673486
608084652 138417848
21 75295 2175795
The above comparison indicates that Personal Services were overspent by 4255638 Actual funds available were
136242553 less than anticipated and actual expenditures were 138417848 less than approved budget provisions which
resulted in funds available exceeding expenditures by 2175295
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany State College provided for expenditures totaling
137597500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
137597500
ACTUAL
124116217
1 37597500
124116217
Ji
IrJL

OVER
UNDER
13481283
13481283
00284
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AM EXPENDITURES
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAITABTF AND EXPENDITURES continued
UNEXPENDED PLANT FUND
fiR nTennta approvd budfet for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
luresbe suizeTasloSo aValable PtrVLtn funds LlaileLTei
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
5100000 1701000 fiflmn nn 5100000 1794530 00 93530
6894530 6519332 3751 QR s 9 3530 28166R 3751 9R
fiRrmn nn

UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
285

SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State college provided for expendi
tures totaling 470354700 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
268670000
201684700
S 470354700
363857400
106497300
S 470354700
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
2686700 1986231 00 67 30615 00 33
4672931 67 30615 33
3612446 1060362 98 63 26127 4610 02 37
4672809 61 30737 39
122 06 122 Of
STUDENT AID FUND
The total approved budget for the student Aid Fund of Armstrong State College provided for expenditures totaling
086700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
45086700 A compar
tures may be summarized as follows
FI7MDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 45086700 38801904 6284796
S 45086700 38801904 S f1 6284796
oa
Ofl
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
396900 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
396900
396900
ACTUAL
OVER
f1 UNDER
396864
396864
fiQ
36
2Sl286
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
tota
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditure
ling 518128200 Included in the approved budget are provisions for the regular program and programs funded bv
programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
2811740 2369542 00 00 2811740 2295885 00 07 73 656 00 93
5181282 no 5107625 07 73 656 93
4012756 1168526 00 00 3972172 1135336 75 66 40 33 583 189 25 34
5181 r2S2 00 5107509 41 73 772 59
115 66 s 1 15 fifi
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Augusta College provided for expenditures totaling 297000 00
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures mav be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
f UNDER
S 297000 nn 28287540 11412460
S 29700000 28287540 1412460
S on a nn
UNEXPENDED PLANT FUND
The total approved budget of Augusta 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 expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
00
00
Ji

ACTUAL
00
288579
288579
00
2R8579
OVER
UNDER
00
288579
288579
00
2SS5 79 SENIOR COLLEGES continued
I COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus college provided for expenditures
totaling 7 655 193 00 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
287
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
411811000
353708300
S 765519300
590868300
174651000
q 765519300
ACTUAL
411811000
346975732 f1
OVER
UNDER
00
6732568
758786732
6732568
Excess of Funds Available over Expenditures
5906525 1677612 42 94
s 7584138 36
3728 9 6
f1 215758 6889706
S 7105464
s 3r7R96
STUDENT AID FUND
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
RTTDGETED
ACTUAL
OVER
UNDER
64918800 54501912 il10416888
64918800 54501912 lrJ10416888
g 00 S nn
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
16016000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAITABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
16016000 15815390 200610
2120
2120
T6n16000 15817510 Lzl198490
j 16016000 15817510 lzj198490
3 00 nn288 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Fort Valley State College provided for
expenditures totaling 660549900 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
BUDGETEP
ACTUAL
OVER
UNDER
3 656090 00 3656090 00 on
2 949409 00 2997228 82 47 819 82
605499 00 6653318 82 5 47 819 B2
4 804908 00 4813725 19 8 817 19
1 800591 00 1840519 88 39 928 88
6 605499 00 6654245 926 07 75 sri 48 746 96 07
25
t fe comparison indicates that Personal Services were overspent by 881719 and Operating Expenses were overspent
by 3992888 Actual funds available were 4781982 more than anticipated and actual expenditures were 48746 07 more
than approved budget provisions which resulted in expenditures exceeding funds available by 92625 Budqet amendments
should be filed whenever additional funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures m excess of budget approval they would be in violation of budget and appropriation laws of the State of
OGOlTCflcl
STUDENT AID FUND
Mnl tal aPPrOTed budget for the Student Aid Fund of Fort Valley State College provided for expenditures totaling
98168600 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
BUDGETED
ACTUAL
OVER
UNDER
981 686 00 91747863 6420737
S 981 6R6 no 91747863 6420737
S on s nnUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
289
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND FXPKNDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
54074600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
42500000 11574600 42500000 12169065 5 00 94465
54074600 54669065 5 94465
s 54074600 s 54669065 00 5 94465
00

The above comparison indicates that Capital Outlay was overspent by 594465 Actual funds available were 5944 65
more than anticipated and actual expenditures were 594465 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
Georgia290 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditure
totaling 538212900 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 AVATTARLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
ACTUAL
OVER
UNDER
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
3 2 246600 111729 00 00 324660000 214861473 36 885 00 73
5 358329 00 539521473 36 885 73
23800 00 2657000 2 770 00
5 5 3R2129 00 542178473 39 655 73
4 1 000390 381739 00 00 400027650 130116191 ri 80 113 577 50 09
5 3R2179 00 530143841 80 690 59
150346 3 s 120 346 02
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia College provided for expenditures totaling 290000 00
rn atlclPated funas available and budgeted expenditures to actual funds available and expenditures may be
sunuucijrlZcu cis rox Jows r
FUNDS AVATTARLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
290000 on 29377600 377600
29000000 29377600 no s 377600 nn

than Intioinlred nfl T dlcatsat Student Aid was overspent by 377600 Actual funds available were 377600 more
filed whenever1 h expenditures were 377600 more than approved budget provisions Budget amendments should be
filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
mo If thinstitYtions unde the direction of the Board of Regents of the University System of Georgia collectively had
Georgia SXCeSS aPPrOTal uld b violation of budget andppropriation Lws or thlsLte ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
291

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 1126033600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
711639500
414394100
S 11 26033600
895064400
230969200
S 1176033600
ACTUAL
711639500
399553904
Excess of Funds Available over Expenditures
8 2 856 225 842 324 09 14
s n 082 166 23
29 767 fj
11
1111193404

11
11

OVER
f1 UNDER
00
14840196
14840196
9380191
8436786
17816977
7976781
STUDENT AID FUND
The total approved budget for the student Aid Fund of Georgia Southern College provided for expenditures totaling
59400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
42859400 A compa
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
47859400
42859400
ACTUAL
OVER
UNDER
39153647 St 3705753
39153647 St 3705753
00 00

UNEXPENDED PLANT FUND
The total approved budget for the Unexpended plant Fund of Georgia southern College provided for expenditures totaling
7754500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
7500000 254500 7754500 7500000 241916 7741916 7741916 00 St 00 12584 12584
7754500 12584 00
292 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
funIedXbvrrLtricteH9ff435A2400 Included in the approved budget are provision for the regular progLand programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPEND ITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
3077315 1758609 00 00 3 1 077 439 315 981 00 40 318627 00 60
4835974 on 4 517 296 40 318627 60
3499081 1336843 00 00 3 1 488 028 471 008 73 72 10609 308834 27 28
4835974 nn 4 516 480 45 319443 55
815 95 s 815 95
STUDENT AID FUND
S283 910 00taVo d9f f thSSnJ Ad Und f Geor9ia southwestern College provided for expenditures totaling
tures9maybe summzeds follTsT ailable and ted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDTTTTRES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
28391000 26639977 1751023
28391000 26639977 1751023
S 00 S no
UNEXPENDED PLANT FUND
totalina n0 f0r UnexPended plat Fund of Georgia Southwestern College provided for expendi
expendiLlesmab sumTfzeTas olwsT 3Vailable expenditurestoaotual funds aaila
tures
lable and
FUNDS AVAILABLE
REVENims
Other Revenues Retained
EXPEND TTTTRES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
135200
1 35200
ACTUAT
135150
118520
16630
OVER
UNDER
50
16680UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
293

SENIOR COLLEGES contined
NORTH GEORGTA COLLEGE
COMPARISON OF APPROVED BtTDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totting 465 29700 Included in the approved budget are provisions for the regular program aLfams funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
7 164 940 00 2 164 940 00 00
1 3 300 46i 357 97 00 00 1 1R7 715 20 112 112 641 641 80
3 35 2 655 20 80
7 516 354 00 2 513 050 45 3 303 55
948 943 00 838 136 97 110 806 03
X 465 797 00 3 351 X87 42 St 114 109 58
1 467 78 1 467 7R

STUDENT AID FUND
The total approved budget for the Student Aid Fund of North Georgia College provided for expenditures totaling
200oSoOO A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
70000000
70000000
ACTUAL
19485400
19485400 S
00
OVER
UNDER
514600
514600
HO
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
2646500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
2000000 646500
s 7646500
7646500
ACTUAL
2000000
374127
2374127
2374127
S 00
OVER
UNDER
00 272373
Sf1 272373
Sf1 272373
00
294
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
Ttal 5PXed budet for the Resident Instruction Fund operations of Savannah State College provided for expendi
tures totaling 621991600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
3327050 2892866 00 00 3327050 2774606 00 39 118 259 00 61
6219916 no 6101656 39 118 259 61
4630305 1589611 00 00 4594747 1498302 58 40 35 91 557 308 42 60
6219916 nn 6093049 98 126 866 02
8606 41 s 8 606 41
STUDENT AID FUND
l ii01 aPPrved budget for the Student Aid Fund of Savannah State College provided for expenditures totaling
tire maSdTfolLWs1CiPated aValable and beted expenditures to actual funds available andxpendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
1419674 00 142012558
S 141967400 142012558
S 00
OVER
UNDER
45158
4515S
Qfl
than hp5 tndlCathat Studet Aid was overspent by 45158 Actual funds available were 45158 more
than anticipated and actual expenditures were 45158 more than approved budget provisions Budget amendments should be
filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
mA If thinstitYtions under the direction of the Board of Regents of the University System of Georgia collectively had
Georgia f aPProval the violation of budget andppropriation laws of the sLte ofUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
7500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
7500000
ACTUAL
7500000
OVER
UNDER
00
S 7500000 7500000
00
00
00296 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 764781700 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
4465475 00 4 465 475 00 00
3182342 00 3 193 681 65 11 33965
7647R17 00 s 7 659 156 65 11 33965
5892476 00 5 889 969 32 2 50668
1755341 00 1 769 082 40 13 74140
7647817 7 659 051 104 72 9 s 11 23472
10493
The above comparison indicates that Operating Expenses were overspent by 1374140 Actual funds available were
1133965 more than anticipated and actual expenditures were 1123472 more than approved budget provisions which resulted
in funds available exceeding expenditures by 10493 Budget amendments should be filed whenever additional funds become
available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Valdosta State College provided for expenditures totaling
52500000 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
BUDGETED
ACTUAL
OVER
UNDER
57500000 51652306 847694
5Z5onono 51652306 847694
no s onUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
297
COMPARISON OF APPROVED BUnGET TO TOTAL
proms AVAILABLE AND EXPENDITURES
SENTOR COLLEGES continued
VALDOSTA STATE COLLEGE continued
COMPARISON OF APPROVED mmoET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant nd of Valdostate College provided for Pendituretoalin
39168700 A comparison of anticipated funds available and budgeted expenditures
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
2600000
36568700
ACTUAL
2600000
33075588
OVER
f1 UNDER
00
3493112
3Q163700
35675588 11
3493112
39168700
35675588
00
3493112
Q
298
UNITS OF THE UNTVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesotalina licTiTnlTIf fr S Instructin operations of West Georgia college provided for expendi
tl1t Sf S i included in the approved budget are provisions for the regular program and programs funded
expedirefmaTbsulariSdrlirfilowsC1Pated S to actual fundsavfliable and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
645422500
371583700
101700fi 00
787909300
229096900
101700fi7 00

645422500
353872494
999294994
782650878
215486890 1
998137768
n 577 76
OVER
UNDER
00
17711206
17711206
5258422
13610010
3432
115777fi
STUDENT AID FUND
4R5 noo total approved budget for the student Aid Fund of West Georgia College provided for expenditures totalino
uresmaVbe summaed lsf tart2a endltue to actual fundf avallabandexpendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
485000 00 43412097 5087903
S 485 nnn oo 43412097 5087903
s on S ooUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
299
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia college provided for expenditures totaling
250000 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
7 500 00
a 2S0000
ACTUAL
526000
526000
aa
OVER
UNDER
276000
276000
00
The above comparison indicates that Capital Outlay was overspent by 276000 Actual funds available were 276000
more than anticipated and actual expenditures were 276000 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
Georgia300
UNITS OF THE UNIVERSITY SYSTRM OF GEORGTA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE ANTI EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAT FTTKms AVAILABLE AND EXPENTnTTTrREg
RESIDENT INSTRUCTION FUND
videdorpendfSrlf totaling 031 Itlto TnT0 T Perations f aham Baldwin Agricultural College pro
programs funded by restarted funds A IhJi thf T bUSt are PrOTisi for the regular program and
available and expLdKurefmay bfsummarizefas Slows aVallable and budeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
212290000
1908561on
ACTUAL
212290000
17717453R
OVER
f UNDFR
00
13681562
4031461 nn
270297600
132848500
389464538 13681562
265911231
123914710
4386369
8933790
4031461 nn 389825941
3614 n3 1
13320159
361403
STUDENT AID FUND
totaling toorri S5EES SSlvESX S3BSS2JBUT T1
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
487000 nn 50145795
487oonnn 50145795
s no
OVER
UNDER
1445795
1445795
flQ
more tnaVSticipareand1 actuaT expenditures1 m tn n f81 fS 1445795
should be filed whenever additional KcTSJrfS 1o SS TZilTtlilZlTLTS
made expeituresScesfol bulged Ippr ova f SlydSlatl FJT F f Ga0ria Hectively had
Georgia y pprovai tney would be m violation of budget and appropriation laws of the State ofJUNIOR COLLEGES continued
ABRAHAM BALDWIN AGRICULTURAL COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural college provided for expendi
tures totaling 659400 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
The above comparison indicates that Capital Outlay was overspent by 30999 Actual funds available were 30999 more
than anticipated and actual expenditures were 30999 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
5 made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
301
UNEXPENDED PLANT FUND
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
fiS9400
690399
30999
659400

690399
30999
00
JIQUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany Junior College provided for expendi
tures totaling 265105700 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
157725000 157725000 00
107380700 104808124 25725 76
265105700 262533124 25725 76
199723700 198640966 10827 34
65382000 63800431 t1 15815 69
265105700 262441397 26643 03
9X727 917 27
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany Junior College provided for expenditures totaling
37214200 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
BUDGETED
37214200
ACTUAL
OVER
UNDER
37214200
35156618 2057582
35156618 2057582
00 S 00
UNEXPENDED PLANT FUND
i oToenAtal aPProvd budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
1221800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
1221800 1221742
1221800
1221742
on
OVER 1 UNDER
58
58
on
1 TTTNTOR COLLEGES continued
ATLANTA TUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expenditures may be summarized as follows
TTNTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
303
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BTOGETED
115040000
70404700
1 tRc4447 00
ACTUAL
115040000
71516175
1 Rfi556175
OVER
UNDER
00
1111475
1111475
118079400
67365300
117315118
66882006
764282
483294
Excess of Funds Available over Expenditures
1RR444700
184197124 S
7359051
1247576
7359051
STUDENT AID FUND
tures may be summarized as follows
FTTNnS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDTTURES
Student Aid
Excess of Funds Available over Expenditures
RUDGETED 43350800 ACTUAL 45509046 45509046 00 OVER UNDER 2158246
43350800 2158246 00
lLaailBeger amendments
visions
SzsiSSsssfssrJSSiz xstssrsssjrssKSss
The above comparison
more
should be
Georgia
ma
304 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ATLANTA 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 Atlanta Junior College provided for expenditures totaling
7500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
7S00000 7500000
OVER
UNDER
00
7S00000

7493174
326
JS2h
TTNTTS OF THE TTWTVERSTTV SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTOns AVAILABLE AND EXPENDITURES
305
tttntor COLLEGES continued
BATNBRIDGE JUNIOR COLLEGE
PRISON OF rrr TO TOTAL HTHP WJT ABLF AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget ror the Resident Instruction Fund Ration S Prbl
SlSffl SSSSJS budgeted expenditures to actual funds available
and expenditures may be summarized as follows
ETTMnS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
KYPENDTTURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
1 UNDER
of Funds Available over Expenditures
78370000 78370000 33730766 00 6069434
1 1 Rl 71700 112100766 6069434
74252500 72405018 3RR65026 1847482 5052674
1 1R1 707 00 111270044 S 6900156
n30777 Rr30722
STUDENT AID FUND
M j nsas tsajass jsassrjssssssaiara t
5520000 A comparison of anticipated iuiras avajja
tures may be summarized as follows
Fuwns AVAILABLE
REVENUES
Other Revenues Retained
fiyPENnTTURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
570000
ACTUAL
OVER
1 BINDER
70000 5T51700 11368300
51 51700 h
J2P
368300
00
UNEXPENDED PLANT FUND
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
08100
50R100
actual
459409
OVER
f1 TINDER
459409 11
jaa
48691
48691
00306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for expendi
tures totaling 198640600 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1196700 789706 00 00 1 196700 771053 00 02 18 652 00 98
1986406 00 1 967753 02 18 65 2 98
1485802 500604 00 00 1 463381 504244 86 36 22 3 420 640 14 36
986406 00 1 967626 22 18 779 78
176 80 s 126 an
mo ccoenobVe comParison indicates that Operating Expenses were overspent by 364036 Actual funds available were
1865298 less than anticipated and actual expenditures were 1877978 less than approved budget provisions which resulted
in funds available exceeding expenditures by 12680
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures m excess of budget approval they would be in violation of budget and appropriation laws of the State of
STUDENT AID FUND
V otal approved budget for the student Aid Fund of Brunswick Junior College provided for expenditures totaling
525500000 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
BUDGETED
ACTUAL
OVER
UNDER
755000 00 25407260
JiU
92740
92740
MTTMTTS OF THF TTNIVERSTTV SYSTEM OF GEORGIA
307
COMPARISON OF APPRQVFn BUDGET TO TOTAL
APTF AND EXPENDITURES

tttntor colleges continued
RRTTNSWICK tttwtor COLLEGE continued
paptson OF APn TO TAT FTTNDP ftVATT nPTF WO EXPENDITURES continued
UNEXPENDED PLANT FUND
may be summarized as follows
BUDGETED
ACTUAL
OVER
UNDER
qoo
279520
26620
752900
279520
26620

00
jQfl
FTTTjpS AVAILABLE
REVENUES
Other Revenues Retained
FYPENDTTURES
Capital Outlay
Excess of Funds Available over Expenditures
j v 9ffi in Actual funds available were 26620 more
The above comparison indicates that Capital Outlay was spent by 266 20 Actua t should be
than anticipated and actual expenditures were 266 20 ran approved g P dget provislons
filed whenever additional funds become available so that increased expend
Georgia
308
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 326518800 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
186710000
139808800
326518800
242971800
83547000
ACTUAL
186710000
137443943
324153943
241468145
80670493
322138638
201 53 05
OVER
UNDER
00
2364857
2364857
1503655
2876507
4380162
STUDENT AID FUND
ciiq nn AAtal aPProved buget for the Student Aid Fund of Clayton Junior College provided for expenditures totaling
511950000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and ex
tures may be summarized as follows
expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
OVER
UHPER
11950000 10917060 1032940
S 11950000 10917060 1 1032940
S 00 00
UNEXPENDED PLANT FUND
Fund rl 5Ud2et f Ct Junior College did not provide for any expenditures from the Unexpended Plant
tures Therefre the bud9et comparison shown below does not provide for anticipated funds available or budgeted expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
00
ACTUAL
OVER
UNDER
00 125001 125001 00 125001
00 125001 00 125001
on
zsa oi
UNTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
309
COMPARISON OF APPROVED FTTTGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNTOR COLLEGES continued
DATTON 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 S
byresSeddsfcomrisonanticteffunds SffiJTSiSSitu factual funds available and
expenditures may be summarized as follows
FTTNns AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
133330000
39805500
ACTUAL
133330000
96713633
9731 35500
730043633
OVER
f UNDER
00
fi908133
fi908133
165701400
57434100
164365100
64669811
1336300
7235711
Excess of Funds Available over Expenditures
9 931 35500
9 990 34911
10087
5899411
mnR72
The above comparison indicates that Operating Expenses were overspent by Actual sulted
if eLarlablexceedinfeSendtturerbyOBi ludgeTamendmenshould filed neve additional funds
become available
Georgia
STUDENT AID FUND
tures may be summarized as follows
FTTNnS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
97noooo
ACTUAL
OVER
UNDER
6828660 2871340
y 9700000

6828660 SlI 2871340
op aa310
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
eo iahnnt0tal aPProYed bud9et for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totalinq
5871900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL OVER UNPER
REVENUES
Other Revenues Retained R71900 855536 16364
EXPENDITURES
Capital Outlay Rr71900 855536 16364
Excess of Funds Available over Expenditures s 00 s 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
311
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTOTIS AVAILABLE ANn FXPENDITURES
JUNIOR COLLEGES continued
FMANUEL COUNTY JTTNTOR COLLEGE
COMPARISON OF APPROVFn MIDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel tyniorcollegeprovidedjor
rSrefsSlciefundicXarisofof Stp2SrrilSlPSXSSrPi2
and expenditures may be summarized as follows
FUNDS AVATTABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
67050000
11967300
ACTUAL
67050000
11984564
790r17300
79034564
OVER
UNDER
00
17264
17264
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
55800800
23216500
79017300
55290552
23737231
79027783
6781
510248
520731
10483
6781
The above comparison indicates that Operating Expenses were overspent by 5 2031 ff iLuIted in
funavabieaexcee
available
Georgia
STUDENT AID FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BTTDGETED
5425500
5425500
ACTUAL
5415932 S
5415932 S
00 S
OVER
UNDER
9568
9568
00312
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAT FTTNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
tota1T SfiapPonVef bud9etfor e Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 4685300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows cvuaj iunu avanaoie ana
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
412490
4272810
ACTUAL
412500
4272810
4685Tno 4685310
OVER
UNDER
10
00
10
4685300 201784 4483516
44835 76 44835 76

TWITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
313

JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED B1TDGET 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 222801500 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
115970000
10fi831500
777R01500
165855000
56946500
ACTUAL
115970000
105150202
721120202 St
165616321
55255392 1
220871713
248489
OVER
UNDER
00
1681298
1681298
238679
1691108
1929787
748489
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Floyd Junior College provided for expenditures totaling
13204800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
1 UNDER
13204800 131 39645 Sz
55155
13204800 13139645 IL
3 00
65155
OQ314
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
79195400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
10000000
69195400
79195400
79195400
ACTUAL
10000000
49606016
OVER
UNDER
00
19589384
59606016
3276713
19589 384
8276713
791 954 00 67882729 11312671
53499245 15696155
4383484 S 4383484UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
COMPARISON OF APPROVED BITT1GET TO TOTAL
FTTKTDS AVAILABLE AND EXPENDITURES
TUNIOR COLLEGES continued
GAINESVTTTK TTTNTOP 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 Ju fe provided for
expenditures totaling 196539900 Included in the approved budget are provisions for the regular program and programs
funlel 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
114245500
82294400
1 96539900
143712200
52827700
1 96539900
ACTUAL
114245500
81630364
195875864
143145501
52408401
1 95553902 lrJ
371962 S
OVER
I UNDER
00
664036
664036
566699
419299
985998
321962
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gainesville Junior College provided for expenditurestotaling
148800 A complrison 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
BUDGETED
14843800
ACTUAL
14220055
14220055
00
OVER
UNDER
623745
623745
LQ
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College Provided if
4634500 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
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
4500000
134500
4634500
4634500

ACTUAL
4500000
134940
OVER
UNDER
4634940
4633805 IrJ
11 35
00
440
440
695
1135316 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gordon Junior College provided for expendi
tures totaling 1 51196300 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
113830000
37366300
ACTUAL
113830000
37707241
1 51196300
97249800
53946500
151537241
OVER
UNDER
00
340941
340941
95218952
55245668
2030848
1299168
1 511 963 nn
150464620
10776 71 S
731680
1072671
3 40941 more fe S S i Peratln Expenses were overspent by 1299168 Actual funds available were
f antlPated and actual expenditures were 731680 less than approved budget provisions which resulted
available exceeding expenditures by 1072621 Budget amendments should be filed whenever additional funds become
If thenstittions under the direction of the Board of Regents of the University System of Georgia collectivelv had
Georgia f bUdget aPPrV a1 they WOuld be in violation of budget Ldppropriation laws of thlsLte of
STUDENT AID FUND
153 83 OOVcomnlrlof hSUden Ad Und f Gordon Junior College provided for expenditures totaling
turesbe summaed fllowsT aVallable and bueted expenditures to actual fuLs available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid s
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
153R33 00 12406051 2977249
153833 no 12406051 2977249
HP S nn317
TTNTTS OF THF TTNTVERSTTY SYSTEM OF GEORGIA
rnMPARTSON OF APPROVED BUDGET TO TOTAL
FUNDS AVAITARTF AND EXPENDITURES
JITNTOR COLLEGES continued
GORDON JTTNTOR COLLEGE continued
COMPARISON OF APPROVED wmfiF Tn TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
tures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
78000000 243000 78000000 243000 00 00
7R43000 78243000 78243000 00
77470239 772761 772761
772761
318
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesotalina lPIST6 SEiSE InstruStin Fund Prations of Kennesaw Junior College provided for expendi
11 ttlFjhl3100 Included n the approved budget are provisions for the regular program and programs funded
edituJrsulSrrfolls63 aVaable 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
167200000
95673100
2628731 nn S
209000600
53872500
2628731 00
ACTUAL
167200000
95168091
262368091
208669098
53604532
262273630
944 61 S
OVER
UNDER
00
505009
505009
331502
267968
599470
94461
STUDENT AID FUND
SI 06 7fin ttal approved budget for the student Aid Fund of Kennesaw Junior College provided for expenditures totalinc
lureYmae sS flll ureso actual fund availablendendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
10628000 7459068 3168932
106780 nn 7459068 3168932
S on s nn
UNEXPENDED PLANT FUND
4704500taA clnSLervaSSled budT l f P totaling
may be summarized as follows available and budgeted expenditures to actual funds available and expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YRAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
4704500
47045 nn
ACTUAL
OVER
f UNDER
422376 4282124
3208725
3208725
3631101 1073399
319
TTNTTS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPTffran BUDGET TO TOTAL
CTinmc AVAILABLE ff EXPENDITURES
TTTNIOR COLLEGES continued
m TTTWTOR COLLEGE
COMPARISON Q H BUDGET TO TOTAL FUNDS ftVftTTftWB M EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget ror tne Resident Xnstructiirations o jMS 1
ricef ndAoinlanSoiPnunraeailSxrretea expenditures to actual funds available and
expenditures may be summarized as follows
FTTTJT1S AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BiroGETED
155230000
98953000
ACTUAL
155230000
96985085
OVER
f1 UNDER
00
iqS7915
9183000
9 52215085
1967915
188059000
66124000
186274021
61045691
1784979
5078309
3f Funds Available over Expenditures
7541 83000

247319712
4895373
6863288
aaq5373

STUDENT AID FUND
The total approved budget for the Studen Aid Fund of jcon rtolcSalSdfavallable andxpendi
17886300 A comparison of anticipated funds available ana ouage
tures may be summarized as follows
FTTNps AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
17886300
ACTUAL
OVER
UNDER
17062596 U8 237 04
17886300 17062596 1823704
S 00 Q
UNEXPENDED PLANT FUND 44HM
The total approved budget for Unexpended Plant Fund of nioCollegerovided expenditures
12585300 A comparison of anticipated funds available ana ouage
tures may be summarized as follows
FTTNJlS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVFR FROM PPTOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
RUDGETED
12585300
ACTUAL
OVER
f UNDER
964159 11621141
00
11621109
11621109
o19585300 12585268 L
32
12585300
3517158 119068142
qnr68110 9068110320
UNITS OF THE UNIVERSITY SYSTEM OF GEORGTA
COMPARISON OF APPROVED BUDGET TO TOTflT
FUNDS AVATTARTE AND EXPENDITURES
JUNIOR TOTTEGEg continued
MIDDLE GEORGIA COTTFGF
COMPARISON OF flPPPOVEp BUDGET TO TOTAL FUNDS AVATLARTE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
FUNDS AVATTARTp
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures

BUDGETED
188900000
78552600
ACTUAi
188900000
79411590
OVER
f UNDER
00
858990
2674576 nn 268311590
858990
204010000
63442600
206509738
61775310
2499738
1667290
2674576 nn
268285048
765 47
832448
26547
8589Vmore ffSita XiSHl STS 1 funds available were
avaSabdLVailable expenditures bv 2r2rSySIZTlZlli
de expeturesxcesTlf budgetrovalf tllytltl oTtZ7 tively had
Georgia y FF dx tney woulc e m violation of budget and appropriation laws of the State of
STUDENT AID FUND
neoToVoTTotlTlT anLipteSdUfuenLAavaIllf andLST13 2 PV expenditures totaling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVATTARTF
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
IfiOonn nn 22977614
s on
OVER
TOPER
16000000 22977614 6977614
6977614
00
more tnaVanTLipaSand Sexpenditures Tl 1 available were 6977614
should be filed whenever additional J gS elsionsUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
TUNIOR COLLEGES continued
MTDDLE GEORGIA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAT FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
321
BUDGETED
76 706 00
ACTUAL
51372
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
Georgia

5137268
OVER
f1 UNDER
2466668
2466668
jm
0Q322
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
The total approved budget for the Resident Instruction Fund operations of South Georgia college provided for expendi
tures totaling 237739900 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
ACTUAL
OVER
UNDER
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1445400 931999 00 00 1445400 899739 00 79 32259 00 21
2377399 00 2345139 79 32259 21
00 700 00 700 00
2377399 00 2345839 79 31559 21
1616525 760874 00 00 1605620 737102 05 91 10904 23771 95 09
2377399 00 2342722 96 s 34676 3116 04 83
STUDENT AID FUND
tal aPProved budget for the student Aid Fund of South Georgia College provided for expenditures totaling
541292400 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
BUDGETED
ACTUAL
OVER
UNDER
S 41292400 39545465 1746935
412924 no 39545465 1746935
QQ S no
UNEXPENDED PLANT FUND
e7 1Thnnttal aPProYed bu3get for the Unexpended Plant Fund of South Georgia College provided for expenditures totalinq
5 714100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendit
may be summarized as follows
expend itures
FUNDS AVATTARTE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
7141 00
714100
ACTUAL
714344
713918
426
OVER
UNDER
244
182
476UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTKTnS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSS JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FIINDS AVAILABLE AffD EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations ofairan
tures totaling 20000000 A comparison of anticipated funds available and budgeted expenux
and expenditures may be summarized as follows
323
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
nnooooo
ACTUAL
20000000
OVER
f UNDER
00
5817600
14182400
5816454
14182400
1146
00
Excess of Funds Available over Expenditures
7nnnnooo

19998854 S
11 46
1146
1146
UNEXPENDED PLANT FUND
tures may be summarized as follows
FTTNnS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
31070300
ACTUAL
OVER
UNDER
24379588 S1 6690712
324
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVATTARLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for e
h V 1936 Inlud jn the approved budget are provisions for the regular program and programs fun
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
560935 1498101 00 00 560935 1437695 00 37 60405 00 63
2059036 on 1998630 37 60405 63
715098 1343938 00 00 760425 1238199 33 68 f1 45327 1057 38 33 32
7059036 00 1998625 01 Sf1 60410 99
36 s 5 36
Excess of Funds Available over Expenditures
6n AnfT6 cparisn indicates that Personal Services were overspent by 4532733 Actual funds available were
ffasaasatSSsstwere 6041099 iess than ap sssa
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
Georgia f aPProval they would violation of budget andppropriation laws of thlsLte of
UNEXPENDED PLANT FUND
total oaaPnnVef budetfor the Unexpended Plant Fund of skidaway Institute of Oceanography provided for expenditures
expendesmaysulaedrfolowsr115 d o LLal funds available anT
FUNDS AVAITABTR
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
4021600
40216 00
ACTUAL
OVER
UNDER
111087 3910513
4021632
4132719
4021632
111119
40716 00 2022105 1999495
2110614 S 71106 iaDate Due

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CAT NO 3 233 PRINTED IN UlIUNIVERSITY OF GEORGIALIBRARIES
3 ElOfl 05357 3450