MMMft 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 25 26 28 32 37 40 41 48 52 53 54 55 57 59 60 62 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 160 161 162 162 163 165 165 166 167 168 168 169 170 171 173 174 174 175 175 176 176 177 177 178 178 179 182 182 183 183 184 184 185 185 186 188 188 189 193 194 194 195 196 198 199 199 200 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 244 245 246 250 252 254 256 258 260 262 264 266 268 270 274 277 278 280 283 285 286 287 288 290 291 292 293 294 296 298 300 302 303 305 306 308 309 311 313 315 316 318 319 320 322 323 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 ZUXUX2L xuz raflZ i CAT NO 3 233 PRINTED IN UlIUNIVERSITY OF GEORGIALIBRARIES 3 ElOfl 05357 3450