Report of the State Auditor of Georgia, year ended June 30, 1977

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I REPORT OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1977 9


V v
VJ State Auditor

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1977
V3KVrr
State AuditorSTATE OF GEORGIA
DEPARTMENT OF AUDITS
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the audit
1 p reports of all State agencies and units of the University
0 system of Georgia is submitted to the public in this and
tt in three supplemental volumes for the fiscal year ended
June 30 1977
Section I of this volume reports the financial operations
of State governmental units and Section II thereof reports
the financial operations of units of the University System of
Georgia
One supplement lists the personnel of State agencies and
the amount paid to each in the year for services and for travel
expense the second supplement lists personnel of the
University System of Georgia and the amount paid to each m the
year for services and for travel expense and the third
supplement lists by State agency board commission authority
retirement system and units of the University System of
Georgia professional fees and reimbursable expenses paid and
to whom such payments were made

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General comments in both sections of this volume relate
to the units collectively and audit findings relate to the
individual units as shown in the audit report for each unit
The undersigned State Auditor continues the policy of
requiring a firm of Georgia Certified Accountants to audit
any accounts that the State Auditor is required by law to
administer or to have any part in the administration of such
as the Department of Audits funds and all the funds of the
various boards and authorities on which the State Auditor by
law is required to serve as a board member
Unit reports of all State agencies and units of the
University System of Georgia with fuller detail and analysis
are on file in this office and are open to public inspection
Respectfully
State Auditor
Atlanta Georgia
December 31 1977Vll
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 Appropriation Allotments Federal Antirecession Fiscal Assistance 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
40
41
48
52
53
54
55
57
59
60
64
66
68
72
73
77
81
90
91
99
103
106
113
117
121
124
130
136
140
158Vlll
TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund State 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
Industry and Trade 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
Juvenile Court Judges Council of
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
168
169
170
170
171
171
172
173
174
174
175
177
178
179
180
180
181
181
182
182
183
183
184
184
185
185
186
189
191
192
192
193
193
194
194
194
195
195
197
197
200
201
202
202
203
204
205
205
206
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
C2TED 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
211
222
232
234
237
238
240
241
242
244
246TABLE 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
248
249
250
254
256
258
260
262
264
266
268
270
272
274
278
281
283
285
289
291
292
294
295
297
298
299
300
301
303
305
306
307
308
309
310
312
314
315
317
319
321
323
325
327
329
331
333TABLE 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 Residential Finance 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 GeorgiaSECTION I
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
RTT STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEMGENERAL COMMENTS
INTRODUCTION
This is Section I of the annual report of the State Auditor This section reports on the financial operations of all
State Agencies excluding the units of the University System for the fiscal year ended June 30 1977
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1977
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 121 shows there was a Budget Fund surplus of 2459323665 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 9374347903
The total surplus of all State spending units excluding units of the University System in the amount of 2459323665
together with surplus of 9374347903 in the Department of Administrative Services Fiscal Division made a total surplus
of 11833671568 at June 30 1977
Of the total surplus of all State spending units of 2459323665 the surplus of the Revenue Sharing Fund was
13823922 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 304765065055 for the fiscal
year ended June 30 1977 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
1977
191796259887
93759926366
134275323
3037290
239110467
1651125672
216333217
16964996833
1976
168503949355
82709506907
595944845
6321079
231497222
1615590325
160578215
25839477154
279662865102
304765065055
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
1977
1976
304765065055 279662865102
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
38270084454
Total Funds Available
43 29215769 45553
425 99345776
5577101
11 23574221
6000000
3484 88407951
33380160104
6924774243
304890205
40609824552
10560575
1172060657
12570112
321467880998GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
PER DIEM AND FEES
COMPUTER CHARGES
OTHER CONTRACTUAL EXPENSE
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
State Funds
Federal Revenue Sharing Funds
Department of Administrative Services
Fiscal Division
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
Assessment and Collection Allowance to
Outside Agencies included in Per Diem and Fees
1977
48834716168
14130658742
1079678325
673452134
486529183
767166815
4239151952
2255076040
5360162120
25280904128
6558942336
2040979276
180553649401
292261066620
40889284120
11820114
15151673321
115637586
58926190
56227341331
348488407951
1976
44850053056
13141117753
1017057094
669568421
486448464
811174466
3358546310
1861407128
5537922981
28675882548
6598118562
1864610390
167788614106
276660521279
40459800599
18297798
4329215769
45553
00
3047533979
44807359719
321467880998
2631256182
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 158166 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 permitted 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 81 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1977 amounted to 36875500000
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 authoritiesGENERAL COMMENTS
AUTHORITY BONDS continued
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 8587 of this report
This schedule shows that Authority bonds outstanding at June 30 1977 amounted to 87713700000
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 168206 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 FINDING
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 this 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 accrued annual leave earned as a 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 5 page 32 of unit report
An action was filed on January 4 1977 in the Barrow County Superior Court State of Georgia v Ernie ONeal Civil
Action No 8250 in which the State seeks to recover from former Commissioner ONeal the 491289 This action is still
pending in Barrow County Superior Court
INVENTORY RECORDS
An examination of the perpetual equipment inventory records maintained by the Department of Administrative Services
revealed the following deficiencies
1 Descriptions of items included on the perpetual inventory records were often incomplete and
inaccurate
2 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
records
STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND
The general ledger of the State of Georgia Hazard and Insurance Reserve Fund as presented for examination was not in
balance and had numerous errors The subsidiary interest income group of accounts and the subsidiary accounts receivable
group of accounts did not balance with their respective control accounts It was necessary for the Department of Audits to
verify all interest income and accounts receivable and to balance these accounts to the general ledger
The problems in the accounting procedures and the necessity of balancing and reconciling ledgers monthly were discussed
with the accounting personnelGENERAL COMMENTS
AUDIT FINDINGS continued
ADMINISTRATIVE SERVICES DEPARTMENT OF continued
STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND continued
At periodic times throughout the year management should review the accounting records to verify that they are in
balance and that they are being kept in accordance with generally accepted accounting procedures
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 2618 which consisted of employees withholdings of 1309 and employers cost of 1309 Unrecovered over
payments 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 1976 it was noted that a 26800 refund was due from the Georgia
Building Authority Markets to the Departments State Revenue Collections Fund for an incorrect allocation of an insurance
claim
In the year under review a refund of 26800 was secured by the Department of Agriculture from the Georgia Building
Authority Markets and deposited to the State Revenue Collections Fund which was remitted to the Department of
Administrative Services Fiscal Division
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
GENERAL 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 1977
ACCOUNTS RECEIVABLE
At June 30 1977 the Department of Natural Resources had in accounts receivable for checks totaling 91362 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 1977 the Department of Natural Resources had on hand numerous checks totaling 839050 from agents
appointed to sell hunting and fishing licenses which were returned for insufficient funds Since the closing date of this
audit the Department of Natural Resources has collected 280056 of the 839050 returned checks on hand at
June 30 1977 and the balance of 558994 has been turned over to the bonding company or the Attorney Generals office for
collectionGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION
EDUCATION DEPARTMENT OF
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 1977 all of the 78754804 had been accounted
for with the exception of a balance of 445163 due from the following school systems
Buford city of
Hogansville City of
205704
239459
445163
TRAVEL OF BOARD MEMBERS
Audit reports for the fiscal years ended June 30 1975 and June 30 1976 included comments that vouchers supporting
reimbursements to Board Members for travel expense were inadequately documented On July 7 1976 the Board adopted a
policy requiring full and complete documentation of payments for Board Members per diem and travel expense The policy
also states It is expected that conservatism and good judgment will be exercised in the individuals choice of lodging and
eating places Examination of vouchers for the year under review showed that nine of the Board Members submitted vouchers
which failed to comply with the new policy Exceptions noted included lack of odometer readings no identification of
vehicle used failure to attach paid receipts and room and meal charges in excess of normally accepted rates without
explanation or prior approval by specific Board action
TRAVEL OF EMPLOYEES
In the audit report for the year ended June 30 1976 overpayments of 779 to employees were shown Reimbursements
were made to the Department in the year under review
In the year under review examination of travel reimbursements revealed several instances of inadequate supporting
documentation and payments in excess of maximums provided in travel regulations for lodgings and meals without prior
approval or explanation
Again 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
In the audit report for the year ended June 30 1976 it was reported that a check in the amount of 261084 was
issued to Warren county Library Board which should have been made to the Okefenokee Regional Library Duplicate payment
was made to the Okefenokee Regional Library without recovery of the improper payment At June 30 1977 recovery still had
not been secured from the Warren county Library Board If repayment cannot be secured from the improper payee reimburse
ment should be made to the Department by officials responsible for the payment
GRANT EXPENDITURES
The Appropriations Act provided for Budget Unit Object Class identification for fortynine grant programs classified as
APEG NonAPEG Authority Lease Rental Payments for Local Systems and Capital Outlay Payments to Local Systems On
Schedule 17 of unit report these grants have been summarized by program and fund source
Funds from State Federal and other sources were used for the following grantsGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
GRANT EXPENDITURES continued
STATE
FEDERAL
AND OTHER
TOTAL
Teachers Retirement
Vocational High School Program
Vocational Teacher Training
Vocational Education Research and Curriculum
Supplemental Education Centers and Service
Food Service Programs
Adult Education
Area Vocational Technical Schools
Junior College Vocational Program
Public Library Materials
Public Library Construction
54485796 3988179886 4042665682
819533153 474857415 1294390568
9594107 68169906
5000000 64192922
700000 332629166
1022555174 5745359016
79134676 191405051
2208389045 604626216
39586835 4874150
182761710 127037300
1800000 14400000
77764013
69192922
333329166
6767914190
270539727
2813015261
44460985
309799010
16200000
j96 11615731028 1
It is suggested that future appropriation requests and accounting procedures be organized to reflect basic educational pro
grams and to provide subsidiary identification of programs and projects to reflect state programs Federal programs and
jointly funded programs and projects This would provide financial data for verification of receipt of funds in accordance
with contracts means to monitor compliance with Legislative intent and evaluation of possible future state funding
requirements to continue programs in the event Federal funding was reduced or terminated
IMPROPER PAYMENT GEORGIA ADVISORY COUNCIL ON VOCATIONAL EDUCATION
On August 30 1976 the Georgia Advisory Council on Vocational Education entered into an agreement with Callaway
Gardens reserving 25 rooms for a meeting on May 1213 1977 The agreement contained a provision that the Council would
notify callaway Gardens of cancellation by April 12 1977 with a fee of one days rental per room for failure to notify
before this date The Council failed to notify Callaway Gardens before April 12 1977 and was billed 91000 for one days
rental on each of the 25 rooms On June 16 1977 the Department of Education as fiscal agent for the Georgia Advisory
Council on Vocational Education remitted 32760 to Callaway Gardens for nine rooms which were not used This payment was
not for delivery of services to the State of Georgia but resulted from the failure of the council to comply with provisions
of their contractual agreement
GRANTS TO AREA VOCATIONALTECHNICAL SCHOOLS FOR EQUIPMENT PURCHASES
A special examination has been made of grants to area vocationaltechnical schools for equipment purchases covering
the period from July 1 1973 through June 30 1977 The results of this examination will be presented in a separate report
and will show that a total of 2163670 was expended as grants by the Department of Education which was not used to
purchase educational
equipment at the grantee schools Recovery of the 2163670 should be made by the Department of
improper transactions and remittance should be made to the grantors from
Education from the official responsible for the
whom the funds were allotted
B INSTITUTIONS
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
Tests made of equipment inventory showed that inventory records were not updated when equipment was acquired or removed
from use The auditors observed that identification decals were not placed on some equipment and that identification decals
were placed on the wrong equipment in some instances The need for accurate record Keeping on equipment inventory and
physical verification on a regular basis was discussed with officials of the School
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
Audit tests of student fee collection and refund procedures showed that refunds were not made to the Department of
Human Resources for all students who withdrew where fees had been paid under the Vocational Rehabilitation program FeesGENERAL COMMENTS
11
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
B INSTITUTIONS continued
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL continued
collected from Federal or State agencies which are unearned due to the failure of students to obtain training should be
refunded to the paying agencies in the same manner that refunds are made to students who pay fees directly
In November 1976 a separate bank account was opened for the Special Activity Fund Deposits were made to this
account for student activity fees parking permits and fines identification card fees and commissions from vending machines
Disbursements were made for student activity expenses The review of fiscal management of this account showed that state
ments received from the bank were not reconciled with fiscal records deposits were not recorded in a timely manner and
that mathematical errors had not been corrected on fiscal records Prenumbered receipts were not maintained for recording
all collections and reconciliation to deposit slips
GEORGIA ACADEMY FOR THE BLIND
In the audit report for the year ended June 30 1976 a shortage of 2415 in cash on hand was disclosed On
August 17 1976 reimbursement was received and deposited to the bank account at Georgia Academy for the Blind
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 1976 changes were implemented by the Academy in the year under review
and tests made of the records and new control procedures revealed improvement in the fiscal management of the Academy
GEORGIA SCHOOL FOR THE DEAF
Methods of internal control of fiscal procedures in use at the Georgia School for the Deaf 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 collections should be accurately identified and deposited in a timely manner
3 copies of prenumbered receipts should be tabulated and reconciled to deposits made to each
bank account
ATLANTA AREA SCHOOL FOR THE DEAF
Actual deposits in the bank exceeded amounts recorded on prenumbered receipts issued for yearbook collections and
student activity fees Receipts should be issued for each collection by cash or check copies of prenumbered receipts
should be reconciled with bank deposits
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 were into effect 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 per
forming certain additional duties as set forth in the agreement For their services Equitable will charge an annual fee
based on a percentage of claims paid
One of the additional duties of Equitable is the preparation of a bank reconciliation of a special bank account main
tained 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 The Regents Central Office has worked out a
procedure whereby they can reconcile the bank account but the account had only been reconciled through March 31 1977
On the Analysis of Cash Balance Schedule 6 page 35 of unit report there is a total of 38879340 stated as an
unidentified difference between bank balance and book balanceLi GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF continued
PRIVATE TRUST AND AGENCY FUNDS continued
Due to the fact that the bank account had not been reconciled as of June 30 1977 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
HUMAN RESOURCES DEPARTMENT OF
GENERAL
The Department of Human Resources had a tremendous amount of turnover andor reassignment and replacement of employees
during the year ended June 30 1977 and in addition many new routines procedures and systems have been or are in the
process of being implemented that have improved andor will correct the deficiencies as noted in this audit
If continuity is developed within the directorship and supervisory levels of the Department and with the implementation
of the new routines procedures and systems it is our opinion that the Department can resolve many of the deficiencies that
have been noted in this and past audits
An Executive Order dated December 15 1976 ordered that the management and administration of the Medicaid Program in
Georgia be vested in a separate agency within the Department of Human Resources
The decision was made to remove the Division of Medicaid Services from the Department and to make it a separate Agency
Department of Medical Services effective July 1 1977 In establishing this Agency there is now a group of administrators
accountants system specialists and other professionals who can devote their full time to Medicaid related problems and
activities
The State Auditors office would strongly suggest that the audit exception noted in this audit be placed high on the
list of priorities of needed improvements within the Department of Medical Services
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 controls 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
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
organizational 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 they were not sufficient particularly in the areas of Public
Assistance Benefits payments and Medicaid Benefits payments
CASH
During the year under review fortyfive 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
IGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
CASH cont inued
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 six 6 bank accounts that were not recorded in the general ledger of the Department of
Human Resources These accounts are as follows
1 Regional Youth Development Center
Athens Georgia
Food Service Account
2 Regional Youth Development Center
Dalton Georgia
Lunchroom Fund
3 Regional Youth Development Center
Gainesville Georgia
Food Service Account
4 Regional Youth Development Center
Blakely Georgia
Meal Ticket Fund
5 DeKalb Clayton Group Home for Boys
Student Deposit Account
6
Georgia Warm Springs Hospital
Transmittal Account
Additional effort should be pursued to update constantly the general ledger of the Department in order to insure that
all funds are recorded
As part of the normal audit routine the tape files representing the outstanding checks at June 30 1977 for the
following accounts were requested
1 Medicaid Bank Account
2 Bills Bank Account
3 Payroll Bank Account
4 Public Assistance Bank Account
5 Child Support Recovery Bank Account
6 Factory for the Blind Bank Account
Of the six tape files requested
tape files were as follows
ACCOUNT
ily two of these files would balance to the reconciliations The four remaining
TAPE FILE AMT
RECONCILED AMT
DIFFERENCE
1009990790 1009326132 664658
1668524389 1733617641 65093252
420263667 1094510595 674246928
1020204 1016658 3546
Medicaid
Bills
Payroll
Factory for the Blind
The Department of Administrative Services I C S Division had to produce three 3 different files on the Medicaid
Tape File and two 2 different files on the Payroll Tape Files before the Department could reconcile to the amounts shown
above The differences as reflected above have been reconciled by the Department
In reviewing the outstanding check list on the Bills Bank Account two checks amounting to 10755695 were indicated
as outstanding However a review of these checks revealed that they had been cancelled and reissued in fiscal year 1976
The Department did not record entries in fiscal years 1976 or 1977 to cancel these checks These checks are to be cancelled
in fiscal year 1978 with 5476175 recorded as an increase adjustment to Prior Years State Surplus
The Department has been advised that all outstanding check files should be aged and reviewed so as to verify the
validity of the outstanding checks
The review of the Payroll Bank Account as presented for audit revealed that this account was carrying a reconciling
item of 347560 that had not been identified at June 30 1977 A review of the monthly reconciliations indicated thatGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
CASH continued
a different unknown amount was used each month to reconcile this bank account
Due to the inadequacy of the internal control systems and confusion of records we were unable to satisfy ourselves
as to the accuracy of the cash balances of noncentralized cash accounts at June 30 1977 Continuation of the above
conditions may lead to a disclaimer of this audit in future periods
FEDERAL PROGRAMS
The Department of Human Resources maintains its accounting records with a four digit identifier termed fund code
number These fund code numbers range from 00002999 and represent fund sources programs institutions budget units and
budget activities The Federal programs of the Department of Human Resources are disbursed throughout the 3000 available
fund code numbers and the Federal programs are normally comprised of several fund codes which may include more than one
budget unit andor activity As an example the Health Education and Welfare social Security Act Title XX Social
Services program is disbursed between 2 of the 3 budget units and among 17 of the 35 budget activities
The State Auditors office identified and consolidated by Federal programfund source the fund codes that comprised
the Federal programs of the Department of Human Resources and consolidated the June 30 1977 individual balance sheets
The following represents the consolidated financial position of the Federal programs at June 30 1977 as presented to the
State Auditors office
CURRENT ASSETS
Accounts Receivable
Federal Government
Other
CURRENT LIABILITIES
Cash Overdrafts
Vouchers Payable
RESERVES
For Federal Grant Balances

S

4440223662
39700269
4479923931
2724005918
1783766136
4507772054
27848123
til
S4479923931
After examining the large cash overdraft associated with the Federal programs the State Auditors office found that
the primary cause was due to the Department of Human Resources having approval for Federal program expenditures in excess
of the agencies maximum authorized monthly draw against their Health Education and Welfare single letter or credit In the
fourth quarter of the fiscal year ended June 30 1977 cash expenditures of single letter of credit Federal programs were
S11794023851 while cash draws were limited to S10500000000 resulting in a cash deficit for the fourth quarter alone
of 1294023851
The payment of the Federa program obligations was accomplished by drawing State Treasury cash from the Department of
Administrative Services Fiscal Division to cover payment of the Federal program checks The Department has now initiated
procedures to recover these funds
The reserves for Federal grant balances have been adjusted as follows
POSTCLOSING ENTRIES RV
AMOUNT
S 2461636644
419724230
Net
S20419124 Id
Department of Human Resources
Department of Audits
Results of AuditsGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
ACCOUNTS RECEIVABLERESERVESREVENUES
At the close of fiscal years 1975 and 1976 an extensive review of Federal receivables reserves and revenues was
performed by members of the Department of Human Resources Central Accounting Services Unit and auditors of the State
Auditors office and adjustments resulting from these reviews were included in the audit reports for the years ended
June 30 1975 and June 30 1976
Reviews and examinations of the Trial Balance at June 30 1977 as presented to the State Auditors office indicated
serious problems within the accounts receivable reserves and revenue accounts Further investigation revealed that the
quarterly cash basis Federal reports were not being reconciled to the revenues expenditures and reserves which are main
tained on the accrual basis Failure to reconcile the Federal expenditure reports to the accounting records could present
the following problems
1 Grant Awards underoverstated resulting in loss of unexpended Federal funds at close of grant period
or overexpenditure of Federal programs when recorded revenues are not available
2 Expenditures erroneously recorded resulting in draws against Federal letter of credit for expenditures
that are not reimbursable or failure to request reimbursement for Federal expenditures paid initially
with State funds
3 Error in unobligated balance which would provide erroneous program fund availability information to
program directors for the following quarter or fiscal year
The Department has informed the State Auditors office that the Federal programs will be closely monitored in the
future and that procedures are being developed to reconcile and to analyze the inputoutput of the various Federal programs
on a quarterly basis
In addition to the existing problems in Federal programs a review of the Schedule of Reserves as presented in unit
report reveals twelve 12 programs which are classified as Other that were either overspent or unfunded during fiscal year
1977
The procedures that are being developed for Federal program reconciliations should be expanded so as to insure that
other programs are analyzed on a current basis
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the period under review the Department of Human Resources general appropriation included 261175300 as specific
provisos under operations and capital outlay for the following purposes
OPERATIONS
For Hemophilia Program
For Hemophilia Program
Metropolitan Atlanta Area and Augusta
For Day Care Centers in the Appalachian Region
For Regional Prenatal and Postnatal Care Programs
For the Community Cardiovascular Council
StrodeScreening Program
For Toxoplasmosis Screening
To Continue the Atlanta Association for Retarded
Childrens Project Rescue Outreach Advocacy Program
For the Phenylketonuria PKU Disease Prevention
Testing
For the Purchase of MiniBuses and Other Types of
Buses for Day Care Centers for the Mentally Retarded
For Contract with Local District Attorneys for child
Support Recovery Services
For an Experimental Pilot Program for a community
Detoxification Center Halfway House and Education Program
for Alcoholics and Drug Abusers in Chatham county
CAPITAL OUTLAY
For Planning a sheltered workshop to Serve the
GwinnettRockdale Counties Area
For Renovations of the Sewage Lift Station at Southwestern
State Hospital
AMOUNT
BUDGETED
10000000
10000000
43700000
15000000
10000000
2000000
4500000
14700000
87500000
6200000
20000000
2000000
5300000
AMOUNT
EXPENDED
10000000
10000000
55300174
15000000
10000000
1357677
4381328
14700000
87669359
2038563
00
2000000
00GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OP continued
GENERAL APPROPRIATIONS SPECIFIC PROVISOS continued
CAPITAL OUTLAY continued
For Construction and Equipping Regional Youth
Development Centers
For Renovations of Allen Building at Central
State Hospital
For Planning a New Southwestern Regional Hospital
at Thomasville
For Planning a Regional Youth Development Center
at Fitzgerald
AMOUNT
BUDGETED
13470200
12805100
2000000
2000000
AMOUNT
EXPENDED
13470200
00
2000000
2000000
261175300 S 229917301
PERSONNEL SERVICES
The Department of Human Resources is required to submit tape files supporting the disbursements of Personal Services
Travel and Per Diem and Fees expense for the fiscal year to the state Auditors office These files are to be itemized by
employeerecipient and balanced to the general ledger of the Department When examined by the State Auditors office
these files reflected the following
TAPE FILE
GENERAL LEDGER
DIFFERENCE
Personal Services
Travel
Per Diem and Fees
15802093168 15801985820 107348
262362144 262538944 176800
257344467 258273846 929379
The difference of 176800 for the travel expense has been identified and is on file in the State Auditors office
The differences for Personal Services and Per Diem and Fees are unknown at this time
PAYROLL EXCEPTIONS
The State Merit System in certifying payrolls for the Department of Human Resources had various exceptions in fiscal
year 1977 These exceptions have been reviewed with the Personnel Services Section and the following have not been cleared
by the Merit System
Oreta c Cook
Emma H Goodroe
James L Jurgens
Ellen M Augustine
Christine H Curtis
Lana c Hardy
Mabel Montgomery
Barbara H Runyan
Sandra I Spires
Sarah S White
1976
1976
1976
1977
1977
1977
1977
1977
1977
1977
113300 Overpayment
269450 Overpayment
30000 Overpayment
5250 Overpayment
56192 Overpayment
11125 Overpayment
7700 Overpayment
40525 Overpayment
355205 Overpayment
68800 Overpayment
The Personnel Services Section has contacted these employees to establish ways and means by which to collect these
payroll exceptions In the event these exceptions are incorrect the State Merit System should be advised
STATISTICAL SAMPLES
As part of our examination we performed statistical samples on
follows
several functions of the Department and they are as
FUNCTION
Outstanding check Files
1 Medicaid Bank
2 Bills Bank
3 Payroll Bank
4 Public Assistance Bank
5 child Support and Recovery Bank
6 Factory for the Blind Bank
Accounts Payable File
Vocational Rehabilitation Cash Services
Public Assistance Programs
Cash Receipts
Per Diem and Fees
TIME COVERED
Year Ended June 30 1977
Year Ended June 30 1977
Year Ended June 30 1977
Year Ended June 30 1977
Year Ended June 30 1977
Year Ended June 30 1977
Outstanding at June 30 1977
December 1976
October November and December 1976
July 1976 thru May 1977
Year Ended June 30 1977GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
STATISTICAL SAMPLES continued
The review of these samples disclosed that a full review of all outstanding checks should be performed by the
Department as soon as possible Several checks were listed as outstanding that should have been cancelled in the prior
years
The underlying source documentation for the remaining samples listed above 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
DIVISION OF MEDICAID SERVICES
The Division of Medicaid Services uses a unique system called the Medicaid Management Information System MMIS to
disburse payments for Medicaid services
Within the MMIS System there are many files which are of importance to the auditing process However three of these
are of particular importance and they are as follows
1 The Adjudicated Claims File containing Detailed Justification for Claims
2 The Cash Disbursement File Containing Images of the Check which Liquidated the Claims in
Number 1 Above
3 RefundRecoup File Refunds and Recoveries
The scope and magnitude of the Medicaid Program require that computerized methods must be utilized to accomplish any audit
The Data Processing specialists of the Department of Audits have spent several months testing the logic of the MMIS
System as well as the disbursements of funds for the month of December 1976
The following is a brief listing of deficiencies observed via computerized auditing
1 The Adjudicated Claims File does not contain the preprinted check number Accordingly we are
taking the position that an adjustment must be made in the processing of Medicaid claims such that
the specific check number which liquidated a specific claim record in the Adjudicated Claims File
be placed within the claim record This will insure a satisfactory audit trail
2 No universally clean audit trail from the check back to an individual line item on each paid
claim
Within each record of the Adjudicated Claims File there is a monetary amount field called the
reimbursement amount This reimbursement amount is the amount which is being liquidated by
some check to some provider in the Cash Disbursements File Such a check would ordinarily
liquidate many such reimbursement amounts from many adjudicated claims records Each reimburse
ment amount in each adjudicated claim record represents depending on the claim type up to
twentyfive individual procedures with different rules for payment which can apply to each such
procedure The Department of Medical Services makes no representation at all as to the reimburse
ment amount applicable to each procedure Instead the representation as to reimbursement amount
is a representation in total amount only This obscures the trail almost to the point of
destruction The position of the Department of Audits is that the Department of Medical Services
must modify its processing in such a manner that the reimbursement amount applicable to each
procedure within an adjudicated claims record be captured for each individual procedure and
placed in the claims record during processing
3 The impossibility to prorate accurately any copayment of factored reduction to all lines on a
claim
4 several claims included line items outside the factoring period that were factored This
erroneously reduces the amount paid the provider
5 Private room rates paid in error
6 Incomplete Data Fields
7 Within the RefundRecoup subsystem it appears that recoupments do not appear to be maintained
separately within the files Furthermore if they were being maintained separately there are
no data elements visible to us at this time within the various records and files of this sub
system which would provide an audit trail to the check that these recoupments have been
applied upon
These are only a few of the deficiencies noted during the computerized audit The Department of Audits has many hard
copy printouts produced during this audit and it is our opinion that manual reviews of these printouts along with other
information derived from the mechanized methods will produce additional audit exceptions18 GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL
Procedures for encumbrance and payment of payrolls and normal operating expenses appear to be adequate However due
to the inadequacies of records presented for examination and 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 1977 and the results of operations for the year then ended in conformity with accounting principles applicable to
units of the State Government
INDUSTRY AND TRADE DEPARTMENT OF
REVENUE SHARING FUND
The following is quoted from the audit report for the year ended June 30 1974
The Department of Community Development was notified by the Equal Opportunity Commission that a Notice
of Charge of Employment Discrimination had been filed against the Department on May 7 1974
In the year under review no action was taken on these charges
JUDICIAL SYSTEM
SUPERIOR COURTS
PRIOR YEARS FINDING
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 1977 no funds were recovered and the salary overpayment of 583000 is shown as an account receivable on the
Balance Sheet Exhibit A of unit report
LABOR DEPARTMENT OF
BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE
EMPLOYMENT AND TRAINING AND UNEMPLOYMENT COMPENSATION RESERVE FUND
The examination of cash accounts maintained by the Department of Labor revealed that although all bank accounts had
been reconciled to their respective ledger accounts adequate controls did not exist to identify cash by budget activity
fund Therefore the cash balances shown on Schedule 6 of unit report have been accounted for in total but balances by
budget activity fund or by State and Federal funds were unidentifiable and were not accounted for in this manner
During the course of the audit numerous errors were noted in the bank codes on expenditure vouchers These bank codes
determine which subsidiary bank accounts will reimburse the main terminal account from which most vouchered expenses are
paid These errors resulted in expenditures being charged to one program but the cash being drawn from an unrelated pro
grams bank account to pay the expense
immediate attention should be directed toward instituting proper fund control accounting procedures over cash accounts
and toward establishing input edit routines in the accounts payable system to identify errors in bank codes
ACCOUNTS RECEIVABLE
At June 30 1977 the Federal accounts receivable as reflected on the Departments financial statements were overstated
due to the failure of the Department to adjust their Federal receivables from budgetary amounts to actual funds receivable
at June 30 1977 In addition due to errors made in recording expenditures by funding source as outlined in the
expenditures section of these findings the Federal receivable is incorrectly stated on a programatic basis
ACCOUNTS PAYABLE
A balanced listing of accounts payable by budget activity and by vendor was not provided by the Department of Labor
until after the close of the audit Hence we were unable to verify the amount shown as accounts payable on Exhibit A of
unit reportGENERAL COMMENTS
19
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE
EMPLOYMENT AND TRAINING AND UNEMPLOYMENT COMPENSATION RESERVE FUND continued
RESERVES
The reserve for Federal funds shown on Exhibit A of unit report in the amount of 1136060033 consists of a deficit
in the Basic Employment fund of 67579180 and actual Federal reserves in other funds of 1203639213 The deficit
resulted from expenditures made less funds received being in excess of funds receivable from the Federal government at
June 30 1977 as reflected by the books and records of the Department of Labor
REVENUES
Federal revenues as reflected by the Department of Labor were overstated for the year ended June 30 1977 by
637976551 An audit adjustment was made to revenue at June 30 1977 for this amount based on information derived
from the Manpower Administration Liability report at year end This report which reflects the obligation between the
Department of Labor and the Federal government may be more or less than actual funds received in the following year
EXPENDITURES
During the course of the audit many errors were noted in the coding of expenditures by funding sources and by object
codes In addition we observed numerous examples of inconsistent coding of recurring expense vouchers Since Federal
funds are requisitioned based on the coding of expenditures by funding source then Federal funds could be requisitioned on
a program for which those expenditures were not approved or funded expenditures could be made for which no Federal funds
were requisitioned or expenditures paid for by State funds could also be requisitioned from the Federal government
ACCOUNTS PAYABLE SYSTEM
A new accounts payable system was implemented by the Department of Labor during the year under review Several
deficiencies were noted in the system and have been brought to the attention of officials of the Department of Labor
Action should be taken by the Department to initiate the necessary modifications to the system
STATEFEDERAL ACCOUNTING
The Department of Labor maintains separate sets of records for the State and Federal governments There are several
instances in which information from the Federal records is used to make entries to the State records However these two
sets of records are not being reconciled to each other
Attention must be given to the establishment of procedures to reconcile the State and Federal records to each other on
a monthly basis
PUBLIC TRUST FUNDS
In the audit report for the fiscal year ended June 30 1976 mention was made concerning irregularities in Manpower
Development and Training Act Program comprehensive Employment and Training Act Allowance Account and the Unemployment
Benefits Account
In the year under review payment of 3812200 was received from the Maryland Casualty Company under Bond No
91447744 for full settlement and satisfaction of all liability for loss under bond on behalf of Priscilla Jane Benton in
generating fraudulent comprehensive Employment and Training Act checks
Federal authorities disclosed fraudulent payments of 621000 in the Unemployment Benefits Account The Department of
Labor received 621000 in the year under review of which 351000 was received from the United States District Court
Northern District of Georgia in the case of U S vs Andrew M Wells and 270000 was received from the Maryland
Casualty Company based on the indictment of Gordon D Cavanaugh by the United States District Attorney
Settlement of irregularities involving the Manpower Development and Training Act Program remained unresolved at
June 30 1977 Final disposition will be reported in subsequent audit report20
GENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1977 the Private Trust and Agency Funds had an amount of unidentifiable funds on hand totaling 418943
This amount should be returned to the employees from which they were withheld paid to the vendor to whom they are due or
remitted to the Department of Administrative Services Fiscal Division
During the year under review the Department of Labor received refunds totaling 153763142 from the U S Government
for current and prior year remittances of both employees and employer FICA cost for Comprehensive Employment and
Training Act participants along with accrued interest This 153763142 plus the balance of 58622689 at July 1 1976
made total funds of 212385831 on hand at June 30 1977 These funds should remain in the Private Trust and Agency
Funds until a determination is made as to their final disposition
GENERAL
Due to the inconsistencies in classifying and recording the records presented for examination 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 1977 and the results of operations for the year then ended in conformity with accounting principles
applicable to the units of the state Government
OFFENDER REHABILITATION DEPARTMENT OF
PRIOR YEARS FINDINGS
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
SALARY OVERPAYMENTS
In the year ended June 30 1976 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 A net salary overpayment
of 631961 remained outstanding at June 30 1976 In the year under review the Department of Offender Rehabilitation
recovered 353971 of this overpayment
Additional payroll audit exceptions were reported in the year under review and overpayments of 1421668 remained
outstanding at June 30 1977 The current year overpayments of 1421668 together with unrecovered overpayments of
277990 from the preceding fiscal year made a total of 1699658 outstanding at June 30 1977 Continued action is
necessary to secure reimbursement from the employees involved
PURCHASING PROCEDURES
in the period under review irregularities were discovered in the purchasing procedures within the Food Processing
and Distribution Unit of the correctional Institutions of the Department of offender Rehabilitation A special examination
of this Unit has been conducted by the State Auditors office and the results of this examination will be released at a
later dateGENERAL COMMENTS
AUDIT FINDINGS continued
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 December 31 1975 coverage was provided to participants through the purchase of a group policy from the Travelers
Insurance Company
Effective January 1 1976 the State began selfinsurance coverage A contract was executed with the Travelers
Insurance company effective January 1 1976 to process all claims and to prepare payment drafts which were paid through
a bank account maintained for this purpose by the state Personnel Board This contract with the Travelers Insurance company
expired December 31 1976 A contract was executed with Blue CrossBlue Shield effective January 1 1977 to provide this
service
All claims submitted by program participants are received by the Health Insurance Section of the State Personnel Board
for verification of coverage The approved claims are then transmitted to Blue CrossBlue Shield effective January 1 1977
for processing and payment The State Personnel Board is furnished computer listings of drafts issued and lists of drafts
presented for payment The Health Insurance Section of the State Personnel Board does not maintain any record of claims
submitted or transmitted to Blue CrossBlue shield Documentations included with claims are retained by Blue CrossBlue
Shield Without the sequential registering of claims or methods of recording financial data of benefits requested no
comparison can be made of claims paid to claims submitted 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 reviewed to reconcile amounts paid with amounts claimed and to verify prior approval of
claims by officials of the State Personnel Board
The Administrative Division maintained financial records based on information furnished by the Travelers Insurance
company and Blue CrossBlue Shield Expenditures for claim payments by the Travelers Insurance company for the first six
months of fiscal year 1977 could not be reconciled with cash disbursements or computerized claim payment files provided by
the Travelers Insurance company Expenditures for claim payments by Blue crossBlue Shield for the last six months of
fiscal year 1977 could be reconciled with cash disbursements but could not be reconciled with computerized claim payment
files provided by Blue CrossBlue shield Expenditures for claim payments as reflected per the financial records should
be reconciled with computerized claim payment files provided by Blue CrossBlue shield on a monthly basis
PUBLIC SAFETY DEPARTMENT OF
PRIOR YEARS FINDINGS
In the year ended June 30 1976 terminal leave for examiner Albert Morris was miscalculated and he was overpaid in
the amount of 13500 Reimbursement had not been received at the time of this report
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
were considered to be improper and the Department of Public Safety was refunded 23342 in the year under review
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 OF STATE
EXAMINING BOARDS PER DIEM AND FEES
A random sample of per diem and fees paid to members of the Examining Boards revealed that in many instances the
double occupancy rate was paid for lodging It is recommended that the Secretary of State review existing policies governing
reimbursement of expense for Board Members and establish travel regulations and policies to insure adequate control
INVENTORY RECORDS
An examination of the perpetual equipment inventory records maintained by the Secretary of State revealed the following
deficiencies
1 Many of the equipment items located in the various offices of the Secretary of State did not have
identifying decals attached
2 The location of many items with identifying decals attached could not be properly traced to the
perpetual inventory listing provided to the auditors
3 The perpetual inventory listing provided to the auditors had not been adjusted for several years
During the period of this examination the Fiscal Office of the Secretary of State began the process of revising the per
petual equipment inventory records Appropriate action should be taken to complete this process and procedures implemented
to adjust periodically the records
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 years ended June 30 1975 and June 30 1976 satisfactory documentation andor cash in the amount of 709450
and 65700 respectively was received In the year under review no additional funds were received leaving a net
variance of 4282880 at June 30 1977
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 11046154V STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1977
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
Antirecession Fiscal Assistance
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
Antirecession Fiscal Assistance 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
736770831 24 161
294952383 10 64
11189135 00 02
1567181472 51 342
3445492 00 01
66674726247 2188 14527
24617096460 808 5364
3551820139 117 774
3345487831 110 729
712119916 23 155
7723875678 253 1683
70963385416 2329 15462
158449251 05 35
4965544324 163 1082
281857938 09 61
4402487829 144 959
129819300 04 28
388964450 13 85
46650302 02 10
526830991 17 115
604262350 20 132
43053490 01 09
46288662 191796259887 646674900 02 10
s 6293 41790
21 141
14482484177 475 3156
13159704637 432 2867
14094976448 463 3071
42173361080 1384 9189
4626093500 152 1008
4576631624 150 997
93759926366 3077 20429
41301323 01 09
92974000 03 5 20
s 134275323 3037290 239110467 1581490582 04 29
s 00 01
s 08 52
52 345
57383800 02 12
12251290 00 03
s 1651125672 216333217 6818921081 54 360
s 07 47
s 224 1486
1379050641 45 300
3000965329 98 654
263307942 09 57
983345878 32 214
3187766085 105 695
912795841 30 199
113685070 04 25
305158966 10 66
16964996833 557 3696
304765065055 10000 5 66404
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1977
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
Federal Antirecession Fiscal Assistance Funds
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
Federal Revenue Sharing Funds
Funds Available July 1 1976 Unappropriated
Appropriation
Prior Years Surplus Lapsed
Funds Available June 30 1977 Unappropriated
Federal Antirecession Fiscal Assistance Funds
Appropriation
Funds Available June 30 1977 Unappropriated
PERCENTAGE PER
TO TOTAL CAPITA TOTAL
2750 18263 83820636423
965 6410 29421063672
1265 8402 38562448271
2261 15014 68906285950
1036 6877 31563942381
170 1131 5189103998
239 1583 7265197050
131 869 3989701485
47 310 1420112221
179 1186 5441128128
772 5126 23525296090
00 01 5577101
497
04
02
142
00
00
151
01
04
20
02
3301
25
13
15151673321
115637586
58926190
943 4329215769
00 45553
00 45553
1002 4600045553
07 32160286
25 115637586
131 600000000
il13 U5S926190
66404 304765065055
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
27
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1977
APPROPRIATION ALLOTMENTS GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES AGENCY EARNINGS OTHER AGENCY REVENUE
STATE APPROPRIATION FROM TAXES FEES ETC FEDERAL REVENUE SHARING FUNDS APPROPRIATION FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS APPROPRIATION
5 65136171600 34000 000 00 6000000 00 14481026143 00 5425702 97 3391316 17
27954710447 12000 455 53 00 1458034 00 3413358 58 764862 20
23397505201 00 00 14084916648 41301323 10537406 84 150155 85
20391785500 00 00 46560442241 00 19970192 21 429610 12
18704527100 00 00 8772623476 00 41890137 19 1022219 14
4876245500 00 00 354218606 00 945832 60 1359433 68
5390059900 00 00 1395597382 92974000 4842381 44 976723 76
3429594500 00 00 536456332 00 956925 28 720418 75
1299368600 00 00 97543210 00 341067 14 109063 03
2084154300 10188347674 00 00 00 00 8928250 7466716044 00 00 4207000 59872379 00 22 1201884 30475339 1170055 55771 01 79 50 01
15151673321
115637586
58926190
4329215769
45553
45553
4600045553
32160286
115637586
600000000
58926190
22 4600045553 600000000 93759926366 S 134275323 15240238347 7578199144STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1977
BUDGET FUNDS
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Liability 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
Power Water and Natural Gas
Rents
Insurance and Bonding
Grants to Counties Cities and Civil Divisions
Other 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
41706285885
141 30658742
5 10 79678325
6 73452134
4 86529183
7 67166815
42 39151952
22 55076040
53 60162120
3026275
19 012839 81
1262 31
332 11
839942 R7
13247 07
5 232 911154 17
5 252 809041 R
65 589423 If
20 409792 76
PERCENTAGE
TO TOTAL
1368
PER
CAPITA
2198549686 72
3382069738 111
1544179903 51
584825 00
3046131 00
s 48834716168 1602
1301412311 43
5570510050 183
753191826 25
892712584 29
1092768480 36
1109129420 36
112551374 04
70070964 02
1811230874 59
16862065 01
744083457 24
195400956 06
442113887 15
18620494 01
4 64
36
22
16
25
1 39
74
1 76
00
19255 00
29487563 01
8040664 00
3284 00
13000 00
253460 00
1863401300 61
65454 00
62
00
00
03
00
764
829
215
67
9087
479
737
336
00
01
284
1214
164
194
238
242
25
15
395
04
162
42
96
04
3079
235
s 147
106
167
924
491
5 1168
01
00
06
02
00
00
00
406
414
00
00
18
00
5 5075
5508
1429
445
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1977
OBJECT continued
PERCENTAGE
TO TOTAL
PER
CAPITA
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
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 Expenditures
Extraordinary Expenditures
Travel
Motor Vehicle Equipment Purchases
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
Federal Antirecession Fiscal Assistance 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
32543861
82782
128472
283673
33038788
28946
1428299
498164
13631975
795
9141381
4514
2543519
503293873
9382867
1189321866
207
24566709
2441658
47
24
25
86
19
66
60
43
40
00
88
74
52
93
1 7 56 28478017
832548
3945561
26977714
5039180
1 43805992
47 11531601
1 805 53649401
38270084454
4329215769
45553

11
6000000
S 304765065055
00
00
00
00
05
02
45
00
30
00
08
1651
31
3902
00
81
08
57 6 3
00
00
01
00
05
1 55
59 25
1256
142
00
00
00
00
01
31
11
297
00
200
00
55
10966
204
25914
00
535
53
38267

943
00
40889284120 11820114 1342 00 8909 03
15151673321 115637586 58926190 5577101 497 04 02 00 3301 25 13 01
1091413935 32160286 36 01 238 07
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 3047533979
Note 1970 Population 4589575CONSOLIDATED 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 1977
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
Antirecession Fiscal Assistance 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
Public Trust Funds
Total Current Assets
INVESTMENTS
48243801902
421520348
58926190
2478468
48726726908
4365086
39214824
23684345126
4235222539 5
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
51863676962
80621344
456442120
15616342739
159753234004
87274631
36416579412
Construction Fund Georgia State Financing and
Investment Commission
Land and Buildings
Total Assets
76689874483
51944298306
128634172789
175826018863
36503854043
Note Fixed Assets shown above are only those purchased
or constructed from funds derived from the sale of
General Obligation bondsCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1977
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
41570874707
292058840
41862933547
744500000
61070243
42668503790
RESERVES AND FUND BALANCES
Spending Units
Regular Budget Fund
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Revenue Shortfall 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
115637586
58926190
5777325418
41026705724
5951889194
39282769727
39214824
183457130231
4235222539
273992932239
BONDED INDEBTEDNESS
State of Georgia General Obligation Debt Sinking Fund
Bonds Outstanding
Less Bonds due Currently
36875500000
744500000
Total Bonded Indebtedness
SURPLUS
Regular Budget Fund
Balance July 1 1976
Increase in Year
Balance June 30 1977
Revenue Sharing Funds
Balance July 1 1976
Decrease in Year
Balance June 30 1977
2370527683
9449319963

28987965
15164043
11819847646
13823922
36131000000
11833671568
Total Liabilities Reserves Fund Balances
Bonded Indebtedness and Surplus
S 364626107597
See note to Balance Sheet
See notes to Balance Sheet
Public Trust Funds
State Spending UnitsFUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1977FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
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
Federal Antirecession Fiscal Assistance 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
39214824
33637723
4626093500
57383800
646674900
12251290
4329215769
45553
LOANS TO COUNTIES COLLECTED BY DEPARTMENT OF REVENUE
REMITTED TO DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
192577513939
5577101
4683477300
658926190
106839570525
304765065055
38270084454
4329261322
33637723
39214824
1091413935
32160286
42599345776
1123574221
6000000
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
Federal Antirecession Fiscal Assistance Funds
40889284120
11820114 40901104234
15151673321
115637586
58926190 15326237097
488347
141306
10796
6734
4865
7671
42391
22550
53601
252809
65589
20409
1805536
16168
58742
78325
52134
29183
66815
51952
76040
62120
04128
42336
79276
49401
292261066620
56227341331
S 34848B407951SUMMARY OF STATE REVENUE RECEIPTS
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
Antirecession Fiscal Assistance
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
Antirecession Fiscal Assistance 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
5 736770831 635799943
294952383 62426241
11189135 9015890
1567181472 583185780
3445492 2870995
66674726247 54590138701
24617096460 23506615862
3551820139 3686723970
3345487831 3133048392
712119916 715106723
7723875678 7545016351
70963385416 63841730997
158449251 153684114
4965544324 4066882404
281857938 226043561
4402487829 4092144927
129819300 117842500
388964450 274065400
46650302 60665349
526830991 527668601
604262350 595307010
43053490 38826776
46288662 39138868
191796259887 168503949355
646674900 00
14482484177 15143995280
13159704637 26346459669
14094976448 8036699074
42173361080 24846675740
4626093500 4428907400
4576631624 3906769744
93759926366 82709506907
41301323 92974000 5 02970845 92974000
1 34275323 5 95944845
5 3037290 6321079
2 39110467 5 2 31497222
15 81490582 57383800 12251290 15 1 02747525 12842800 00
16 51125672 16 15590325
2 16333217 1 60578215
6818921081
1379050641
3000965329
263307942
983345878
3187766085
912795841
113685070
305158966
6356674794
1226206669
2358086374
319049304
12287766694
2147778199
713542668
143850357
286522095
16964996833 25839477154
Total State Revenue Receipts
304765065055 27966286510DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR EHDED JUNE 30 1977
General Property 1976 Levy and 1977 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Public Utilities Digests
On Intangible Digests
General Property Prior Years
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Public Utilities Digests
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax
Levies
588165096
18236124
24360033
419278
94951297
3156091
6403596
1079316
631180531
126952383
2865621
105590300
168000000
448072
7434187
441255
1576649089
9467617
760998535
274038372
7875442
1567181472
3445492
Income Tax
Corporations
Returns Additional Tax
Estimates on Taxes
Re funds
Interest and Penalties
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 Retailers Act 1947
Refunds to Motor Carriers
Refunds to Others
Sales Alcoholic Beverage Stamps
Refunds
Sales Beer
Refunds
Sales Wine
Refunds
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
t 3432533398
15399257601
1736771920
7015649314
5415281396
133539814
47191219084
110175982440
17095019079
49579707168
24757043769
180132412
142333878
166635355
11110488
3551880139
60000
3478084186
132596355
712124166
4250
7454642551
6000
269239127
68456593687
100822844
272952232
2334662341
2402000
29640000
3906000
66674726247
24617096460
3551820139
3345487831
712119916
7723875678
70963385416
158449251
4965544324
35948000
Business License Beer
Brewery Permits
Retailers
wholesalers
Business License wine
Retailers
Wholesalers
100000
28406250
3650000
4235750
1400000
32156250DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1977
TAXES continued
Business License Commercial
Fish Dealers
Fishing and Boats
970500
5772264
Business
Business
Business
Business
Business
Business
Business
Business
Represe
Business
Business
Business
License
License
License
License
License
License
License
License
ntatives
License
License
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
Motor Vehicle Registration
NonBusiness License
Other Revenue
Tag Department
Fees Retained by Tag Agents
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
Cigar and Cigarette
Liquor Wine and Beer
Hunting and Fishing
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
4221588566
21072613
159826650
112897600
16921700
492676341
34154650
6742764
25000
1191775
355025
205000
163659161
1598700
1260000
280000
30001113
2230000
569400
4402487829
129819300
388964450
46650302
526830991
604262350
46288662
4676162
21168715
2450000
14758613
Administrative Services
Regular Operations
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
Agriculture Department of
Comptroller General
Defense Department of
Education Department of
Education Department of
Education Department of
Professions Act
Education Department of for Education of Handicapped
Children and Training of Professional Personnel
Education Department of for Educational
Amendments of 1974
Education Department of for Elementary and
SecondaryAct of 1965
for General Education
Department of
for Adult Education
for Child Nutrition Act
for Education Development
for Library Funds
for Lunch Program
Education Department of
Provisions Act
Education Department of
Education Department of
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 Scholarship Commission Georgia State
Forest Research Council Georgia
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
Highway Safety Office of
Human Resources Department of for Medicaid Services
enUreS DePartment of for Mental Health and
Youth Development Institutions
43053490
191796259887
6759254
4626093500
646674900
197263207
16537538
167063342
183885302
878237282
15491400
452285554
31927386
6364428658
27556847
165078034
4887279218
17500000
76062203
1366131728
15162531
1458034
14265463
221807038
21276665
377361280
29939351
19746078006
380243840DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1977
GRANTS FROM U S GOVERNMENT continued
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
Industry and Trade Department of
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
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Veterans Service
Department of
Department of
Department of
Department of
Department of
Department of
Department of
Department of
Department of
for Appalachian Highway
for High Hazard
for Highway Planning Surveys
for Interstate Highways
for Off System Roads
for Pavement Marking
for Primary Roads
for Secondary Roads
for Urban Highways and Systems
Other
10974784052
9453097966
3326362831
1713211588
196478734
5799910
91743300
11215475949
962261674
354218606
State Department of
Total Grants from U S Government
339
1429
67
6
163
1386
2328
2068
56986
1019
1829
50766
9911
7203
7450
2370
23283
74905
60812
59481
26193
10472
52900
85300
13640
51712
18393
76699
29096
28777
09459
23073
93759926366
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
92974000
41301323
134275323
DONATIONS FOR OPERATIONS
Natural Resources Department of
Secretary of State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Auldridge R S
Branigan Properties
Brown C V and Brother
Consolidated Atlanta Properties
Georgia Pacific Corporation
Hayes Hayes Jack B Service Company
Livingston Ray N
Louisville and Nashville Railroad
Massell Ben J Estate of
Mathis Edwin B
Omni International
Pelham Development Corporation
PierportCorbett Company
Southern Enterprises
Southern Railway
Sundry Rents
Tennessee Valley Authority
Total Rents on Investment Properties
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest Earned Federal Antirecession Fiscal Assistance Funds
Interest on Railroad and Telegraph Stocks
Education Department of
Human Resources Department of
Industry and Trade Department of
Personnel Board State Merit System of
Personnel Administration
Regents of the University System of Georgia Board of
222400
2813390
1500
3037290
527709
125000
3835877
16905000
100000
1283331
1800000
200218635
2499996
390000
5629746
611256
100000
3150000
966000
367917
600000
239110467
1496479290
57383800
12251290
74600
85496
1512710
2276
61548172
4965672
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1977
INTEREST EARNED continued
Revenue Department of
Scholarship Commission Georgia State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
District Attorneys Retirement Fund
Employees Retirement System
Public School Employees Retirement System
State Employees Assurance Department
Superior Court Judges Emeritus Retirement Fund
Superior Court Judges Retirement Fund
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Administrative Services Department of
Banking and Finance Department of
Comptroller General
Defense Department of
Employees Retirement System Accumulated Deposits
Social Security Trust Fund
Employees Retirement System Other
Financing and Investment Commission Georgia State
Franchise Practices Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget Office of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Court Reporting of the Judicial Council Board of
Sales Appellate Court Reports
Supreme and Appeal Court Fees
Superior Courts
Labor Department of
Law Department of
Regular
Sales Act
Personnel Board State Merit System of
Personnel Administration
Revenue Department of
Secretary of State
Teachers Retirement System
Transportation Department of
Workmens Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
13247304
3251584
323478
1651125672
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 Examining 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
Holding Company Examining Fees
Industrial Loan Investigation Fees
Insurance Company Regulatory and Filing Fees
Landscape Architects Examining Fees
Lobbying Fees
Motor Carriers Fees
Notary Public Fees
Oversized Overweight and Overlength Vehicle Permits
Plumbing Fees
5685909
32901118
27900000
5500000
15493075
180554
24781090
3891471
216333217
2928518328
86336
3802531
204313
87500000
12000000
82555302
10838944
15826400
16925634
10000124
13780287
1289000
1450
13996236
10995
15083814
12366307
2017434
2890712335
628512120
42368810
1000000
28994675
529706
6818921081
41
066
7
648
99
33
3
4
465
772
172
10
176
91
79
359
15
812
68
13
1
34
13
1
367
55
670
110
65499
14909
83700
30350
31500
33700
46738
00500
24160
91730
73173
47205
64665
85225
50100
96225
32729
42031
30350
52500
95000
41150
15500
36000
15800
23075
24500
96000DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1977
EARNINGS PROTECTION SERVICES continued
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
Family Counseling 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 Market Rents
Forest Research Council Georgia
Forestry Commission Georgia
Forestry Examining Fees
Geology Examining Fees
Insecticides and Miscellaneous Fees
Natural Resources Department of
Soil and Water Conservation Committee State
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
Total Earnings Educational Services
1065025
7247650
349423406
40645650
21864675
474000
30235737
1089031
2496853
3863000
177000
724600
1379050641
1
73
17
132
6
22
5
11
1
28274
33
229
4
361
21
19
152
8
237
12
2
345
32
40000
12649
67100
38804
36600
22564
25000
96000
72500
28171
36500
12639
71898
50446
99000
97692
24784
74200
36000
71698
33500
89800
53284
74500
3000965329
29345593
23286
12645666
7992000
137271194
374600
1747250
28597747
44910102
400504
263307942
983345878
3187766085
542484801
9050
735000
302457956
66717834
391200
912795841
46
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1977
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
57437101
37146159
19101810
113685070
274502004
676500
29980462
305158966
Total State Revenue Receipts
3047650650DISTRIBUTION OF STATE REVENUE RECEIPTSSUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
1977
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund State 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
Industry and Trade 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
Juvenile Court Judges Council of
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
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Administrative Services Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Scholarship Commission Georgia State
Franchise Practices Commission Georgia
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Court Reporting of the Judicial Council Board of
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Workmens Compensation State Board of
Total Distribution of Unfunded Collections
5707498676
1751770875
269843200
182286000
345946738
81146063
1395110032
4134416906
34580200
333105955
84159768040
855718000
28514325786
983224106
211181090
82192589
92555302
4269900
810000000
1666028074
141619565
669826714
1191701300
1351700000
29939351
86829046636
2826413788
987421871
121626574
135603100
805670443
110628400
11400000
750000
1500000
4034100
11600678963
239805907
5325047366
2987183790
2711276183
227539912
5354188510
714618551
37830998425
826251373
30305440
210342606
294892086400
9455316
20000
665875
27957
880790
5321650
262750
434571
10000
189000
30000
100
11150436
25250
12958922
292586
100
5577101SUMMARY OF STATE REVENUE DISTRIBUTION
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
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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Human Resources Department of
Industry and Trade 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
Labor Department of
Law Department of
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
32660628
34057165
3625596
3410624
10338521
154112
3589120
59449553
422426
4790122
339131617
75037313
1448907
894691
21120
63297
11818265
102221914
36165007
t 18895426
1466444
176230
5352314
122140
64368
15000
26098146
3709807
135943368
1 48356327
1 16103690
109019140
5542360
16546597
15747489
1115377
1123574221
6000000
293768089280
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Expenditures
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
15151673321
115637586
58926190
4329215769
45553 J
15326237097
4329261322
10996975775
S 304765065055DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1977DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1977
CURRENT ASSETS
Cash in Banks
General Fund
Available for Allotment
Revenue Shortfall Reserve
Undrawn Budget Allotments of State Funds
Federal Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Private Trust Funds
421520348
58926190
S 9374347903
5777325418
30488659359
480446538 46120779218
2557108869
Total Assets
48677888087
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 Revenue Shortfall Reserve 1
For Federal Funds
Federal Revenue sharing Funds 2
Antirecession Fiscal Assistance Funds
For Private Trust Funds
SURPLUS
Balance July 1 1976
Increase in Year
Total Liabilities Reserves Fund Balance and Surplus
115637586
58926190
30488659359
305882762
5777325418
174563776
2557108869
1329215769
8045132134
30794542121
8508998063
9374347903
48677888087
Notes 1 The Revenue Shortfall Reserve was created by House
Bill No 901 senate Bill No 406 of the 1976 Georgia
Laws in lieu of the Working Reserve Fund which was
abolished July 1 1976
2 Federal Revenue Sharing Funds will be allocated to
various departments under provisions of Section 57
7phe General Appropriations Act for fiscal yearDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1977
SURPLUS JULY 1 1976
Per Audit Report
ADD
Excess of Funds Available over Allotments
DEDUCT
1976 Surplus carried Over
Credited to Revenue Shortfall Reserve
Federal Revenue Sharing Funds Balance
Antirecession Fiscal Assistance Funds Balance
SURPLUS JUNE 30 1977
To Balance Sheet
1329215769
15326237097
16655452866
1329215769
5777325418
115637586
58926190 7281104963
S 9374347903DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1977
FUNDS AVAILABLE
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units Net
Federal Funds
Federal Revenue Sharing Funds
Grants
Interest Earned
Antirecession Fiscal Assistance 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
4626093500
57383800 4683477300
646674900
12251290 658926190
3000000000
45553
1329215769
3000045553
192577513939
5342403490
197919917429
4329261322
Total Funds Available
S202249178751
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1977
State Funds
Less Governors Veto
Current Year Funds Lapsed
Federal Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Loans to Counties for Property Tax Reevaluation
Reappropriated to Department of Revenue
by Geneial Appropriations Act
Fiscal Year Ended
Net Appropriation
June 30 1977
Less Prior Year Surplus Lapsed
State Funds
Loans to counties for Property Tax Reevaluation
Collected by Department of Revenue and 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
30000000
9630371
46000455
6000000
81
868095074
39630371
53
31
182846470322
52000455
1880465158
6000000
1091413935
6000000
10974139
321602
188052515875
1
1129574221
86922941654
15326237097
20224917875DEPARTMENT OF ADMINISTRATIVE SERVICES 5 5
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
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 1977
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 the Superior Court Judges Emeritus
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 1977 amounted to 192577513939
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1977 1976 1975
Revenue Receipts SI92577513939 1693103864J 157680875932
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
192577513939 in the fiscal year ended June 30 1977 and net State fund allotments to spending units were
181755056387 this resulted in revenues exceeding allotments in the amount of 10822457552 This 10822457552
less the 2777325418 increase in the Revenue Shortfall Reserve resulted in increasing the surplus of 1329215769 at
June 30 1976 to 9374347903 at June 30 1977
FEDERAL REVENUE SHARING FUNDS
In addition to the 192577513939 received from collecting units 4626093500 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned thereon amounted to 57383800 in the year ended
June 30 1977 The total revenue of 4683477300 prior year surplus lapsed of 32160286 and the reserve of 45553
July 1 1976 made total Federal Revenue Sharing Funds available during the year under review of 4715683139 Total
allotments of Federal Revenue Sharing Funds to spending units were 4600045553 which left a reserve of 115637586
at June 30 1977 This reserve can be allocated to various departments under provisions of Section 57 of the General
Appropriations Act for fiscal year 1978
BmDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
ALLOTMENTS TO SPENDING UNITS continued
ANTIRECESSION FISCAL ASSISTANCE FUNDS
The Department of Administrative Services Fiscal Division also received 646674900 from the Federal Government for
Antirecession Fiscal Assistance Funds and interest earned thereon amounted to 12251290 in the year ended June 30 1977
The Antirecession Fiscal Assistance Funds received from the Federal Government and the interest earned on these funds made
a total of 658926190 available in the year under review Total allotments of the Antirecession Fiscal Assistance Funds
to spending units were 600000000 which left a reserve of 58926190 at June 30 1977
CASH BALANCE IN FISCAL DIVISION
The General Fund cash balance remaining in the Fiscal Division on June 30 1977 was 46120779218 and is divided
as follows 9374347903 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1978 5777325418 is held as a Revenue Shortfall Reserve 30488659359 is undrawn budget allotments of State
funds 115637586 Federal Revenue sharing Funds will be appropriated in the next fiscal year ending June 30 1978
305882762 is undrawn budget allotments of Federal Revenue Sharing Funds and 58926190 Antirecession Fiscal Assistance
Funds will be appropriated in the next fiscal year ending June 30 1978
REVENUE SHORTFALL RESERVE
House Bill No 901 Senate Bill No 406 of the 1976 Georgia Laws abolished the Working Reserve Fund of 3000000000
at July 1 1976 and created the Revenue Shortfall Reserve in lieu of the Working Reserve The Act provides that The
State Auditor shall reserve from state surplus as of June 30 of each fiscal year an amount equal to three percent of net
revenue collections of such fiscal year to the extent that such surplus is available therefor On June 30 1977 the
Revenue Shortfall Reserve amounted to 5777 325418
COMPARISON OF ALLOTMENTS
The net allotments to the various spending units are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1977
1976
1975
Net Allotments
State Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
181755056387 171905944890 163018744793
4567885267 4846594852 4488390409
600000000 00 op
n86241654 176752539742 167507135202
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the year
ended June 30 1977 were 1497884805 and consisted of 74600 dividends on stocks 250 extradition fees 65919
gifts to the state 22822 interest earned on unclaimed deposits 1496456468 interest earned on State funds on time
deposits 5034 license fees 306044 public property condemnations 19824 refunds on auto rentals 750880 settle
ments of civil suits 54434 telephone commissions 124930 unclaimed security deposits and 3600 from the use of public
land
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1977 amounted to 2557108869 and consisted of 2687579 Advance RightofWay
Acquisition Fund 1624872 Bureau of Safety Responsibility 651687 Corporation Dissolution Fund 40000000 Georgia
Correctional Industries Trust Fund 1585251 Land Registration Assurance Fund 446062237 Local Option Sales Tax
Collections 530316104 MARTA Sales Tax Collections 51892522 Real Estate Recovery Fund 19714094 Solicitors
General Retirement Fund 1207608445 State Employees Health Insurance Fund 103015955 Superior Court Judges Emeritus
Retirement Fund 151576605 Superior Court Judges Retirement Fund and 373518 Unclaimed Deposits 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 1977
FUND
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 1977 Balance
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
June 30 1977 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 Emeritus Retirement Fund
Superior Court Judges Retirement Fund
Unclaimed Deposits Fund
BALANCE CASH RECEIPTS DISBURSEMENTS BALANCE
JULY 1 197 6 IN PERIOD IN PERIOD JUNE 30 1977
f 8152391 4844000 5 10308812 2687579
2402862 777990 1624872
462589 189098 17886627 38083069 17886627 38083069 651687
20000000 52272431 32272431 40000000
1552017 33234 1585251
292646365 4228731168 40 33027986 42287310 446062237
457350243 5925471170 57 93250597 59254712
530316104
24627103 1206517 25833620
47840897 4451625 400000 51892522
23605361 3853207 7744474 19714094
1043100000 1608951364 14 44442919 1207608445
101678469 18700653 17363167 103015955
155537787 3961182 151576605
396340 22822 373518
12060608290
Held in escrow for State Department of
Banking and FinanceDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1977
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Other
Agriculture Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Soil and Water conservation committee State
Education
Education Department of
Regents of the University System of Georgia Board of
Medical Education Board state
Scholarship Commission Georgia State
Employees Retirement System
Franchise Practices Commission Georgia
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Appellate court Reports
Court Reporting of the Judicial Council Board of
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation Department of
1497884805
419732842
16353868
6759423
1450
1100000
1917617647
126787084
184458497
5346937205
559299206
136504
735000
24025742
12003489
87500000
11719734
97612659
160200
24214741
48548662
2017534
30252246
56256978
36741050
36065229
53051110
14758613
06614809
1
1826
4
SI 92577513939DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
PONDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1977
APPROPRIATION FOR FISCAL YEAR 1977
SPENDING UNIT
Administrative Services Department of
Operations
Sinking Fund
Agriculture Department of
Audits Department of
Banking and Finance 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
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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking
Fund state of Georgia
Outstanding Bonds Issued
New Bond Issues
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
Medicaid Services
Institutions
Grants from U S Government
Industry and Trade Department of
Operations
Community Affairs
State Building Administrative Board
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
Juvenile court Judges Council of
Labor Department of
Inspection Division
Basic Employment Work Incentive
Correctional Services Comprehensive
Employment and Training and
Unemployment Compensation Reserve Fund
Law Department of
Offender Rehabilitation Department of
Corrections Department of
Correctional Institutions
Operations
Pardons and Paroles Board of
Personnel Board state
PubVHem f 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
LEGISLATIVE
APPROPRIATION
2958750300
1553643000
269843200
187086000
342909200
59223600
963070700
2816481100
36621200
164415300
64269050300
910041300
855718000
26139933847
872788500
924828100
89000000
10000000
4370500
810000000
1557500000
402890000
101656400
225850000
283572300
1191701300
1351700000
12713538200
11574997600
13054384500
824714200
256762300
9074100
774585800
121256700
135603100
778500000
17866800
11400000
750000
1000000
4034100
48011800
324316400
228864900
311466300
3669100900
716798100
174280200
2488037600
224279100
1918449700
6000000
GOVERNORS
VETO
GOVERNORS
EMERGENCY
FUNDS
FUNDS LAPSED
4879400
1375000 28894400
4800000
13500000
335000
20012900
26192600 15000000
2305000
1423000
44250000 82170000
5000000
18160000
1000000
3600000

100600
1237018100
57343826
2860100
1225850000
2717500 10750000
19247500 1250413600
1 12797500
300000 1113222500
48729100 60446800
28248200 3644900
1 236400
3000000
1018300
500000
1209000
1500000
1074700
1000000
5500000
100000
1000000
1
1
2500000
2500000
1 2000000
1
1
1867200
3500000
1 5000000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30
1977
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1976
CASH ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEAR S
SURPLUS LAPSED
BALANCE
JUNE 30 1977
2963629700 189200000 2968562463
32660628 32660628 184267237
1526123600
269843200
182286000
329409200
58888600
943057800
2827673700
34316200
165838300
2698000
172533446
6706170
20649300
469653400
6440563

1578800000
269843200
178956000
321903300
51197251
898860180
2763313300
34383163
164605000
34057165
3625596 3625596
3410624 3410624
10338521 10338521
48780426
4790122

154112
3589120
48780426
422426
4790122
2698000
85799881
00
3330000
7505900
14243407
61257800
534013800
5951174
1233300
64231130300
905041300
855718000
897828333 64761641561
54639443 922917540
8514525964 8514525964
855718000
286432499 286432499
34401320 34401320
367317072
36763203
00
00
26158093847
872788500
923828100
85400000
10000000
4269900
810000000
1333692502 25769168184
34030300 811780128
600000 924228100
853617 85300000
25000000 35000000
340000 4609900
810000000
63230309 63230309
8634683 8634683
1448907 1448907
894691
21120
894691
21120
1722618165
95038672
200000
953617
00
00
00
1320481900
345546174
104516500
00
275539800
1191701300
1351700000
12482372100
11562200100
12941462000
812996500
281365600
8837700
777585800
121256700
135603100
778500000
18885100
11400000
750000
1500000
4034100
46802800
1320481900
345546174
4694150
21872429

4817368814
655963983
1226600
8062031
710000

33179891
129013818

13230700

106335650
270000000
11481210
1189016928
1351700000
15874273739
7008082361
13020699000
40206084900
663280011
281840558
5813310
790816500
119790256
132329700
781209717
19595100
11400000
750000
1500000
4034100
46602800
11481210
40206084900
63297 63297
11818265
102200874
32315451
3849556
18895426 18895426
122140
64368

15000
1009658
1466444
176230
5352314
122140
64368
15000
1009658
00
00
2875000
00
15593964
00
2684372
00
1425467175
4554117739
474526109
00
150580929
124689 304
3024390
00
00
4500000
00
00
00
00
00
00
323316400
227439600
312466300
3674600900
716898100
172280200
1000000
2486170400
220779100
1913449700
6000000

18269000
243691530

3703938

80967901

128023127
26634279
3476000
322816400
227439600
322735300
3858292430
693798100
170484138
1000000
2517300000
220779100
1905000000
6000000
1000000
25088488 25088488
3709807 3709807
13321690 13321690
103635355 103635355
16219400 16219400
2766923 2766923
48356327
16103690 16103690
96449028
6000000 18570112
500000
00
8000000
60000000
23100000
5500000
00
1481974
00
40023799
14064167
2476000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1977
APPROPRIATION FOR FISCAL YEAR 1977
SPENDING UNIT continued
Secretary of State
Operations
State Building Administrative Board
Transportation Department of
Operations
Advance Construction of Interstate Highways
Paving Curbing and Guttering
Maintenance and Betterments
Resurfacing
Harry S Truman Highway
Geodetic Control
Grants from U S Government
Veterans Service Department of
Workmens Compensation State Board of
Undistributed Communication Charges
GOVERNORS
VETO
LEGISLATIVE
APPROPRIATION
645386500
25499729006 3000000000
7500000
5 0000000
33000000
25000000
589362500
209812900
15000000
GOVERNORS
EMERGENCY
FUNDS
FUNDS LAPSED
9257100
3517500
6724605
134200
15000000
186815507453 3000000000 DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1977
NET
APPROPRIATION
BALANCE DUE
SPENDING UNIT
JULY 1 1976
CASH ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1977
654633000
22503246506
7500000
43275395
33000000
25000000
589228300
209812900
00
5294500
1050000
17299595842
297756267
2321000
618921588
19388741007
297756267
7500000
43275395
33000000
25000000
12054727331 12054727331
591461300
209312900
860316
15747489
1115377

3632044
1910316
16546597 16546597
15747489
1115377
37373868
00
20414101341
00
00
00
00
00
00
88000
500000
00
SI82852470322 S27010970874 239804318004 60786819405 740130697 S11097413935 30488659359
MHtftiDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1977
SPENDING UNIT
Conservation
Natural Resources Department of
Construction
Heritage Trust
Education
Education Department of
Regents of the University System of Georgia Board of
Human Resources Department of
Industry and Trade Department of
Construction
APPROPRIATION FOR FISCAL YEAR 1977
LEGISLATIVE
NET
APPROPRIATION FUNDS LAPSED APPROPRIATION
3400000000
1200045553
3400000000
1200045553
2 546000455 53
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1977
BALANCE DUE
SPENDING UNIT
JULY 1 1976
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1977
93012500 31605500
33534800
507571414 13712863709
1200045553
16254297
87500
87500
10669127 10669127
18297798
3172321

18297798
3172321
21040
61407000
33534800
194707705
00
16233257
S 650460511 S4944602262
32139246 S 32160286
305882762DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 1977
SPENDING UNIT
Education
Education Department of
Operations
APPROPRIATION FOR FISCAL YEAR 1977
LEGISLATIVE
APPROPRIATION FUNDS LAPSED
NET
APPROPRIATION
600000000
00 S 600000000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 1977
BALANCE DUE
SPENDING UNIT
JULY 1 1976
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1977
00 1600000000
u2 5DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1977
NATIONAL FOREST RESERVE FUND
FOREST
Chattahoochee
Total Chattahoochee Forest
Oconee
Total Oconee Forest
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannin
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET OREST
AREA ACRES
657
6
16 518
6 642
107 101
6 491
53 382
8 071
39 579
57 667
50 008
147 318
22 287
56 783
95 62 5
19 116
42 586
12 508
742 345
24 071
26 057
16 500
436
2 54
3 768
33 425
104 511
50 50 TOTAL TO
SCHOOLS ROADS COUNTIES
5 5812 5811 11623
53 52 105
146118 146118 292236
58755 58754 117509
947410 947410 1894820
57420 57418 114838
472216 472214 944430
71396 71395 142791
350115 350113 700228
510120 510119 1020239
442369 442 368 884737
1302 098 1302097 2604195
197151 197149 394300
502300 502299 1004599
845895 845893 1691788
169100 169099 338199
376714 376713 753427
110646 110645 221291
f 6565688 6565667 13131355
t 2873443 2873441 5 5746884
3110519 3110518 6221037
1969665 1969665 3939330
52047 52047 104094
30321 30320 60641
449800 449800 899600
3990064 3990064 7980128
12475859 12475855 24951714
Total Payments
846856
The total payments of 838083069 represent 25
of the National Forest Reserve Fund receipts from the
United States Treasury for the year ended June 30 1976
and for the three month transitional period ended
September 30 1976 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 1977
NATIONAL FLOOD CONTROL FUND
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
50 50
SCHOOLS ROADS TOTAL
734210 734210 1468420
1635200 1635200 3270400
182475 182475 364950
627598 627598 1255196
73777 73777 147554
159487 159486 318973
36030 36029 72059
1526887 1526887 3053774
18750 18750 37500
26250 26250 52500
2851313 2851312 5702625
546669 546668 1093337
340433 340432 680865
7500 7500 15000
51387 51386 102773
21563 21562 43125
3829 3828 7657
71835 71834 143669
28125 28125 56250
8943318 8943309 17886627
The distribution of 17886627 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 1976
for flood control navigation and allied purposes
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1977DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FPND
BALANCE SHEET
JUNE 30 1977
CURRENT ASSETS
Cash in Bank
Investments
Total Current Assets
DEFERRED ASSETS
Funds to be provided from future Appropriations
in accordance with Article VII Section III
Paragraph 1c of the Constitution of the
State of Georgia for Retirement of Bonds Note 1
5 2478468
456442120
458920588
36416579412
Total Assets
36875Snnnno
LIABILITIES AND BOND INDEBTEDNESS
CURRENT LIABILITIES
Bonds Due
Maturity
Maturity
Maturity
Maturity
Maturity
Maturity
Maturity
Maturity
August 1 1977
September 1 1977
November 1 1977
January 1 1978
February 1 1978
April 1 1978
May 1 1978
June 1 1978
67500000
107500000
167500000
93500000
31000000
169000000
26000000
82500000
Total Current Liabilities
BONDED INDEBTEDNESS
Bonds Outstanding
Less Bonds due Currently
744500000

5 36875500000
744500000 36131000000
Total Liabilities and Bonded Indebtedness
S 36875Snnnnn
Note 1 The 36416579412 shown above is only that
portion of the appropriations to be provided
in future periods to offset the principal of
outstanding bonded indebtedness Additional
appropriations will be made to provide for
payment of interest as the interest becomes
due
Special Note The Bond Proceeds Fund and Construction Fund
are included in the audit report of the
Georgia State Financing and Investment
CommissionDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1977
CASH RECEIPTS
OTHER REVENUES RETAINED
From General Obligation Debt Sinking Fund
Budget Fund
Financing and Investment Commission Georgia State
Accrued Interest on the Sale of Bonds
Premium on the Sale of Bonds
Income on Investments
Transportation Department of
For Retirement of Bonds and Interest
Total Cash Receipts
CASH BALANCE JULY 1 1976
8083707
249440
1666028074
8333147
61513544
3 749 S12 02
21 10 108 706 259 807 67 46
31 815 Oi 13
DISBURSEMENTS
EXPENSE
Interest on Bonds
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
1976 D
1976 E
DEBT RETIREMENT
Bonds Redeemed
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
123527750
215842375
220528750
215661000
294555500
233945000
299055000
47150000
150499500
175030000
70638750
8652500
33500000
65500000
67500000
88000000
96500000
66000000
83500000
20000000
70000000
77000000
2055086125
Total Disbursements
CASH BALANCE JUNE 30 1977
667500000
2722586125
458920588
All paying agents fees and other items of
expense are paid by the Georgia State
Financing and Investment CommissionrTOLD STATE FIXED DEBT
Does not include Current Operation Obligations
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 1977 JUNE 30 1976
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
1560500
1560500
1560500
1560500
Net Old State Fixed Debt
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 presentedSCHEDULE 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 GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AMD THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1977
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
8176
11176
2177
5177
ORIGINAL AMOUNT
OF ISSUE
2000000000
3870000000
3500000000
3840000000
5000000000
3910000000
4772000000
815000000
2731000000
3189000000
2640000000
345000000
1153500000
650000000
OUTSTANDING MATURITIES
19350000 00 19771999
36185000 00 19771999
33590000 00 19782000
35085000 00 19782000
47695000 00 19782000
36985000 00 19772000
46885000 00 19772000
7950000 00 19781996
26025000 00 19781996
31120000 00 19781996
26400000 00 19771996
3450000 00 19771996
11535000 00 19781997
6500000 00 19781997
GRAND TOTAL
38415500000
In November of 1972 the voters of the State
of Georgia approved a comprehensive amendment
to the Constitution of 1945 Georgia Laws 1972
page 1523the Amendment which permitted 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 197 3 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 1974SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY
LEASE RENTALS FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE
IS PLEDGEDSCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS 85
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstandinq as of June 30 1977
DATE ORIGINAL AMOUNT
NAME OF AUTHORITY SERIES GEORGIA EDUCATION AUTHORITY Schools 1952A OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 1125500000 197783
1962 6162 2660000000 758500000 197883
1964 11164 2790500000 1499000000 197788
1965 4165 2703000000 1368000000 197887
1966 9166 3212500000 2287500000 197789
1967 3167 2802000000 2015500000 197890
1967A 7167 3212000000 2130500000 197889
1967B 7167 73200000 49700000 197889
1967C 7167 124700000 80700000 197889
1967D 7167 86600000 57600000 197889
1968 1168 2180000000 1537500000 197892
1968A 5168 520000000 392500000 197893
1969 3169 1324500000 1076000000 197894
1970 5170 1150000000 941500000 197893
1970A 10170 2471500000 2169500000 197793
1971 5171 1470000000 1161000000 197892
1971A 10171 1570000000 1435000000 197795
1972 4172 1020000000 880500000 197897
1972A 10172 1958000000 1853500000 197797
197 3 2173 804000000 720000000 197898
1973A 5173 500000000 51492400000 443000000 23982500000 19782001
GEORGIA EDUCATION AUTHORITY University 1950 10150 600000000 47000000 197780
1951 6151 600000000 62100000 197881
1951A 12151 100000000 13500000 197781
1953 5153 750000000 110200000 197883
1957 11157 600000000 144500000 197782
1958 4158 900000000 141300000 197883
1959 9159 587700000 279200000 197789
1961 5161 1300000000 390600000 197886
1961 9161 617000000 322200000 197791
1962 9162 100000000 60600000 19772002
1963 8163 2000000000 978000000 197789
1963 1163 353800000 266700000 19782003
1964 5164 400000000 284500000 197894
1964A 9164 2300000000 1675500000 197794
1965 1165 2500000000 1467000000 197890
1965A 7165 2050000000 1149000000 197890
1966 12166 2550000000 1694500000 197791
1967 5167 2200000000 1530000000 197893
1967A 11167 2000000000 1542500000 197795
1968 3168 1800000000 1330500000 197892
1969 5169 2200000000 1803000000 197894
1971 2171 3355000000 2718000000 197893
1972 2172 2700000000 2406000000 197898
1972A 10172 800000000 738500000 197797
1973 5173 2535000000 35898500000 2334500000 23489400000 19782001
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY 1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 None
1958A 1158 1750000000 271100000 1978
1958B 7158 2100000000 402500000 197879
1961A 4161 3000000000 1381000000 197891
1961B 10161 3500000000 2062900000 197890
1962 1162 1560000000 942900000 197887
1962A 4162 3500000000 2039900000 197891
1962B 7162 1160000000 764000000 197892
1962B 10162 260000000 None
1962C 10162 400000000 262500000 197892
1966 7166 1660000000 1044000000 197890
1966A 1166 1000000000 896000000 197886
1967 7167 2600000000 2108000000 197897
1968 7168 2550000000 2326500000 197998
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING SECURED BY LEASE RENTALS
FOR PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1977
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
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7169 OF ISSUE
1969 1850000000
1971 7171 2000000000
1971A 12171 1400000000
1972 7172 2500000000
1972A 12172 1900000000
1973 7173 1900000000
1973A 12173 2500000000
49273500000
OUTSTANDING MATURITIES
18430000 00 198094
16925000 00 197894
12475000 00 197796
22865000 00 197897
17455000 00 197797
17230000 00 197898
22465000 00 197798
272858000 00
GEORGIA PORTS AUTHORITY
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
GRAND TOTAL
S utiona1 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 1
Constitutional Amendment of 1972 provides
bv HhT37 geeraobligation debt has first been incurred
aL5n 7 UCh Sbt t0 the Pasers thereof then
tft dte f SUCh delivY the state and all State
ronf dePtments and agencies of the State shall be
nertn 1 enten9 lnt i contract except contracts
pertaining to guaranteed revenue debt with any public agency
public corporation authority or similar entity if such Y
1953 11153 980000000 32000000 1977
1962 4162 660000000 228500000 197884
1965 9165 800000000 503000000 197790
1966 7166 300000000 156500000 197888
1969 2169 395000000 258000000 197888
3135000000 1178000000
1966 1166 650000000 444500000 197892
1968 1168 326000000 240500000 197892
1970 5170 224000000 182500000 19789 3
1200000000 867500000
1957 4157 1000000000 95900000 197881
1966 12166 125000000 67500000 197786
1972 10172 267500000 240500000 197797
1392500000 403900000
1961 3161 860000000 197100000 197881
1962 11162 650000000 202000000 197782
1966 10166 1570000000 1131500000 197792
1967 5167 1370000000 921000000 197892
5168 700000000 517500000 197892
1970 12170 2010000000 1694500000 197793
1972 4172 666000000 553000000 197892
7826000000 5216600000
1950 10150 550000000
1961 12161 1150000000 840000000 197790
9162 260000000 98000000 197782
1966 1166 562500000 381500000 197892
1968 11168 831000000 732000000 197796
5174 1000000000 924000000 197896
4353500000 2975500000
1964 4164 230000000 100000000 197884
1965 9165 515000000 322500000 197790
3168 700000000 487000000 197891
1968A 11168 210000000 164000000 197793
10171 232000000 207000000 197795
7172 250000000 222000000 197897
2137000000 s 1502500000
1962 7162 500000000 206000000 197887
8164 500000000 259500000 197785
11167 455000000 346500000 197792
1455000000 812000000
si 58163400000 877137000 00
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 1977
Notes continued
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 any
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 provisions 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 issuedGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1977GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
BALANCE SHEET
JUNE 30 1977
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
Land and Buildings
Total Assets
4365086
15616342739 5 15620707825
23662061902
39282769727
RESERVE AND FUND BALANCE
RESERVE
Reserve for Future Construction Projects
FUND BALANCE
Investment in Fixed Assets
Total Reserve and Fund Balance
15620707825
23662061902
S 39282769727
Note The audit of the Georgia State Financing and
Investment Commission is being performed by
Independent Public Accounting Firm This audit
was not available at the time this report was
published The information shown above was
furnished by the Georgia State Financing and
Investment CommissionGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1977
CASH RECEIPTS
Interest on Investments
Transfers
For Advance Retirement of Bonds
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Education Authority Schools
Georgia Education Authority university
Georgia Highway Authority
Jekyll Island State Park Authority
1085397277
S 877976
777690
1 07300580
f 4 70650867
3 514188 3 3
3236346
9 34262292
For Operations
Georgia State Financing and Investment
Commission Budget Fund
Construction Supplements
Administrative Services Department of
Georgia Correctional Industries Administration
Georgia Building Authority
Georgia Building Authority Hospital
Human Resources Department of
Georgia World Congress Center Authority
George L Smith II
Net Income Receipts
izL
1015262292
35000000
20000000
27735699
146600000
35103320
2632184
70134985
267071203
337206188
NONINCOME
Sale of State of Georgia General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Net Cash Receipts
BALANCES JULY 1 19 76
Cash
Investments
4788500000
154250000
970296
22198549286
4942750000
5279956188
22199519582
DISBURSEMENTS
EXPENSE
Regular operating Expenses
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 1977
Cash
Investments
14509212
4365086
15616342739
11844258733
11858767945
15620707825
s p7479475770
The audit of the Georgia State Financing and
Investment commission is being performed by
independent Public Accounting Firm This audit
was not available at the time this report was
published The information shown above was
furnished by the Georgia State Financing and
Investment CommissionPUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITSPUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1977
STATE UNIT
Administrative Services Department of
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia
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
DEPOSITS
853016251

6567429
2078737
6377
5596966
814356
275891905
22495913727
53219988
59238
2374084
ACCOUNTS
RECEIVABLE
27523316
00
00
00
00
00
00
00
00
53098028
00
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
2368434S126PUBLIC TRUST FUHDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1977
INVESTMENTS
00
00
3159385627
96100000
113305737105
40466235802
00
00
00
2553114103
172661367
TOTAL
ASSETS
880539567
6567429
3161464364
96106377
113300140139
40467050158
275891905
22495913727
532 19988
2606271369
175035451
CURRENT
LIABILITIES
539489
00
00
00
1303960
59226794
00
00
00
00
00
RESERVES
AND FUND
BALANCES
880000078
6567429
3161464364
96106377
13298836179
40407823364
275891905
22495913727
53219988
2606271369
175035451
TOTAL
LIABILITIES
RESERVES
AND FUND
BALANCES
880539567
6567429
3161464364
96106377
113300140139
40467050158
275891905
22495913727
53219988
2606271369
175035451
61070243 S 183457130231 s 18351800474
FEDERAL INCOME TAX ACCOUNTS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor Office of the
Governors office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade 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
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 1976
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS
TO U S
GOVERNMENT
CASH BALANCE
JUNE 30 1977
170038284 170038284
121146465 121146465
29514916 29514916
19638940 19638940
32362799 32362799
13908133

1412580
96274264
205306527
2400231
27366268
226125389
25590768
8024105
10464504
4943791
8984412
336240
51965255
10376750
39149409
3032206
2069685861
43716461
71735753
17398833
21650200
117687506
10579426
439642760
30120341
348177059
24389316
213084377
25985333
152975251
54814993
920972007
22336483
1150986
24538943
1412580
96274264
205306527
2400231
27365623
226125389
25590768
8024105
10464504
4943791
9387435
336240
51981192
10376750
39149409
3032206
2069685861
43716461
71735753
17398833
21650200
117687506
10579426
453565105
30120341
348175280
24389316
213084377
25985333
152975251
52824557
898592801
22336483
1155885
24538943

S 14386790 52
199 0436
22379206
S 24412652 x STATE INCOME TAX ACCOUNTS
CASH BALANCE
JULY 1 1976
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade 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
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

2225
191530
133670
58147
84276
77473
260989
25255
44
40593
2595567
1723
200312
185885
4461267
CASH RECEIPTS
WITHHOLDINGS
32989061
23329483
5546159
3805545
5986709
296788
15654551
37810352
497841
5018270
43919704
4846141
1641774
2027000
1086923
1757845
63048
9475911
2075109
7790996
605423
371133353
8897509
15291114
3474693
4433500
23498916
2087437
80334835
6035867
62403706
5300889
42905608
4880409
30351176
9868871
181622745
4418680
178202
4657129
DISBURSEMENTS
32989061
23327258
5507167
3778173
5986709
296788
15654551
36093357
497841
5018245
43919 704
4846141
1613248
2027000
1099413
1765161
47286
9477490
2061867
7716470
605481
371133353
8897509
15291114
2575509
4433500
23503946
2087437
80532725
6035867
62403302
5501201
42905608
4856909
30351176
9497280
181022918
4418680
171686
4657129
CASH BALANCE
JUNE 30 1977
230522
161042
1726634
25

456 57
769 60
157 62
15 79
907 15
3355 15
251 97
899228
35563
2397677
1319
371591
5061094
84167EMPLOYEES 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 1976 WITHHOLDINGS DISBURSEMENTS JUNE 30 1977
00
96168
3312153
96168
8312153
00 8408321 8408321 EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Labor Department of
Law Department of
Offender Rehabilitation
Personnel Board State
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1976
Department of
Merit System of

18931
13410523
CASH RECEIPTS
WITHHOLDINGS
51752776
43003310
170352
5820671
10729850
352424
36379618
66131333
647204
8535149
73811117
2331020
3005420
1453085
2491472
79632
15497234
3028750
11736168
1010587
704911962
13191616
21681727
4941703
5590317
34514711
105841571
8483583
125822837
7408 3 18
72866491
7161074
49301763
16277645
336216110
7518758
322930
6632124
DISBURSEMENTS
51752776
43003310
170352
5820671
10729850
352424
36379618
66131333
647204
8535149
73811117
2331020
3005420
1453085
2712596
79632
15497234
3028750
11736168
925207
704911962
13191616
21681727
4898275
5590317
34514711
113745497
8483583
125822174
7408318
72866491
7161074
49301763
14991247
335667524
7518758
322390
6632124
CASH BALANCE
JUNE 30 1977
435230

1305329
13959109EMPLOYEES 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
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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor office of the
Governors Office
Planning and Budget Office of
Highway Safety office of
Human Resources Department of
Industry and Trade 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 1976
1065
758476
5934119
945639
28512727
5259
19590683
10562
150135
CASH RECEIPTS
WITHHOLDINGS
61035541
51506011
9443397
6477657
12727569
414432
43812727
78351881
708223
10169949
84532525
5954530
2758316
3233542
1483793
2296494
98100
20554007
2907413
12286605
1058676
854376641
14744636
24541921
3633302
4000728
12973809
173391025
7883458
158855927
1875258
83970779
7328820
58302745
19461954
385488099
9148374
632785
6579554
DISBURSEMENTS
r 61035541
51506255
9443397
6477657
12727569
414432
43812727
78351881
505107
10169949
84532525
5954530
2758316
3233542
1483793
3054970
98100
20554007
2907413
12286605
766716
854376641
12704723
30476040
3397540
4000728
7498112
198462833
7883458
116989380
1875258
103561462
7328820
58302745
16609767
385488099
9148374
620204
6579554
CASH BALANCE
JUNE 30 1977

203116
291960
2039913
1181401
5475697
3440919
41861288
2862749
162716
55996017 22390012 01 S223737R770 57518450EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade 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
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 1976 WITHHOLDINGS DISBURSEMENTS JUNE 30 1977
14273424 14273424
16396072 16396072
1948804 1950102 1298
1328448 1328448
3488694 3488694
137808 137808
28603278 28603278
15931 21826837 21842768
167310 167310
3029884 3029884
384714 21921936 21956542 350108
3423321 3423321
617298 617298
763488 763488
382734 382734
50116 506242 556358
32890 32890
6433856 6433856
669700 6 716 14 1914
2416150 2416150
18392 202862 204160 17094
7524 242035010 242032480 10054
317889 0 3178890
6419380 6419380
47520 647636 635602 59554
822184 822184
5516544 5516544
561484 561484
2956701 37655515 40612216
1560922 1560922
998 46907390 46907864 1472
1875258 187 5258
23947066 23947066
1772364 1772364
15099436 15099436
5260 4382908 4032270 345378
132532180 132532180
2497704 2497704
203104 203104
1503436 S 657689447 1503436 S 660386583
S 3474640 S 777504
OTHER PRIVATE TRUST FUNDS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Defense Department of
Education
Education Department of
Regents of the University System of Georgia
Board of
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission
Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade 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 1976
2023965380
752011
484230
1688900
74375
10468924
6692334
597288090
29428213
40354
33300
16000
177601
314400445
1250
190080
2400
65003220
22170802
696903
8594661
403684652
6958
29366796
12850
99174
CASH RECEIPTS
WITHHOLDINGS
12132543197
362258359
4636377
4479345
54836333
104084
45851437
51750808
6385850
202509772
908092714
2288105
2850701
90183321
481224
14229 046
1716535
6016171
250312232
1517663623
9770889
30103243
13680
1333345
308728718
28598645
318105799
66335578
107768554
4574140
16934497287
17130321
599422886
5428238
1033602
8729413
DISBURSEMENTS
11598703863
361476967
4636377
4548035
54755705
104084
45891562
46638598
6385850
200502790
813074101
2288085
2850701
89288132
521578
14229046
1719889
6024171
248401205
1504999470
9767368
30063543
13680
1333345
160599218
28592766
319916807
67009612
107098039
4574140
17134710141
17034700
588258450
5434463
10 19040
8729413
CASH BALANCE
JUNE 30 1977
2557804714
1533403
415540
1769528
34250
15581134
8699316
692306703
20
30323402
29946
8000
2088628
327064598
4771
229780
2400
213132720
5879
20359794
22869
9265176
203471798
88663
40531232
6625
113736
fi 3515325987 S 34100763572 S 33491194934 41 48 46 25STATE REVENUE COLLECTIONS
UNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
STATE UNIT
Administrative Services Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Scholarship Commission Georgia State
Franchise Practices Commission Georgia
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Court Reporting of the Judicial Council
Board of
Labor Department of
Law Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation State Board of
CASH BALANCE INCREASE CASH BALANCE
JULY 1 1976 DECREASE JUNE 30 1977
2986544 9455316 12441860
00 20000 20000
1516732 665875 850857
29 27957 27986
890790 880790 10000
6914794 5321650 1593144
00 262750 262750
4488360 434571 4922931
10000 10000 20000
25000 189000 214000
260000 30000 230000
00 100 100
16277670 11150436 5127234
00 25250 25250
33900 12958922 12992822
193804 292586 486390
40100 00 40100
00 100 100
33637723 S 5577101 5 39214824
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 1977
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Inventories
Total Current Assets
OTHER ASSETS
Total Assets
2603469222
82658219083
85261688305
87274631
85348962936
REGULAR REVENUE
BUDGET SHARING
FUND FUNDS
26034692 22 00
823523363 21 3058827 62
849558055 43 3058827 62
872746 31 00
850430801 74 3058827 62
ANTIRECESSION
FISCAL ASSISTANCE
FUNDS
00
00
LIABILITIES RESERVES FUND
BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1977
41862933547
41026705724
Balance July 1 1976 1070299879
Excess of Funds Available over
Expenditures for Year Ended
June 30 1977 40901104234
Prior Years Adjustments and Increases
Decreases in Reserves and Fund Balances 38382506227
Prior Years Surplus Funds Lapsed to
Department of Administrative Services
Fiscal Division 1129574221
Balance June 30 1977
2459323665
41570874707 2920 58840
41026705724 00
1041311914 289 87965 5
40889284120 118 20114
138387682356 51 76129
1097413935
2445499743
11
32160286
13823922
00
00
Total Liabilities Reserves
Fund Balances and Surplus
305882762
Notes Receivables due to the Department
of Administrative Services from
State Spending Units for services
rendered and the corresponding
payables in the amount of
226585495 have been eliminated
from the above Balance Sheet
The above Balance Sheet does not
include Fixed AssetsSTATE UNITS
BALANCE SHEET
BY SPENDING UNITSBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
CURRENT ASSETS
Regular
Antirecession
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
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
A Education Department of
Revenue Sharing Funds
A Education Department of
Fiscal Assistance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund
State of Georgia
A General Obligation Debt Sinking Fund
State of Georgia Issued
B General Obligation Debt Sinking Fund
State of Georgia New
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 Medicaid Services
C Mental Health and Youth Development
Institutions
Industry and Trade Department of
A Industry and Trade Bureau of Regular
A Industry and Trade Bureau of
Revenue Sharing Funds
B Community Affairs
C Building Administrative Board State
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
Juvenile Court Judges Council of
CASH IN
BANKS AND
ON HAND
86240 72
00
273327 70
14834 60
42797 38
3210 89
00
642632 75
00
9305 64
3280 65
1474787 19
00
00
237809 07
RECEIVABLES
AND
INVENTORIES
558605782
87127714
80000
3330000
13544530
24925329
121775297
742879742
94941800
5951174
14568243
1482230461
194707705
00
49287875
1722618165
OTHER
ASSETS
TOTAL
ASSETS
00 1490079 3543493 1298808 00 95039019 1699300 953617
00 00
4794406 609627 16028498 00 00 00
00 00
00 00
2876085 00 33490747 1 21090259 00 01559917
00 00 00 2684372 00 6329628
00 94 76275759
00 00 39 16233257 61519363
00 14 09486754
5092934 1 52400929
00 1583095 00 12923279 21 00 41191682 3024390 95205731
5364678 2007995 17212940 1479271 624 00 4500000 1720719 23213790 00
00 375947 00 00 00 9864
00 567229854
00 87127714
00 27412770
00 4813460
00 17824268
00 25246418
00 121775297
00 807143017
00 94941800
00 6881738
00 14896308
162305 1629871485
00 194707705
00 00
00 73068782
1722618165
00 00 00 00 00 96529098 5242793 2252425
00 00
00 00 00 4794406 609627 16028498
00 00
00 00
00 00 00 1 23966344 00 35050664
00 00 00 2684372 00 6329628
00 94 76275759
00 00 39 16233257 61519363
00 14 09486754
00 1 57493863
00 00 00 00 21 1 00 42774777 3024390 08129010
00 00 00 00 00 5364678 6507995 18933659 24693061 624
00 00 00 00 375947 9864
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
324951400 S
35301167
8999912
165956
15546247
25141322
91159877
729971417
92938557
6669483
8931168
RESERVES
AND FUND
BALANCES
119009306
2890442
00
00
00
00
25042607
37815141
00
00
3718268
SURPLUS
JUNE 30 1977
123269148
48936105
18412858
4647504
2278021
105096
5572813
39356459
2003243
212255
2246872
TOTAL
LIABILITIES
RESERVES
AND SURPLUS
567229854
87127714
27412770
4813460
17824268
25246418
121775297
807143017
94941800
6881738
14896308
1312424150
182887027
00
37060145
115596002
00
00
1324628
201851333
11820678
00
34684009
1629871485
194707705
00
73068782
1683243426
00 24869450 1002996 2252425 32 00 00 71346 00
00 00
317325 44 77081
1345694 146 75616
00 00
00 00
21891599 00 47731667 6 598 81709 00 49926
2684372 00 2329628 40 00 00 00000
5109604778 37696 58759
16233256 98896188 33185 00 93078
453010584 6438 59113
120553471 00
00 1036774735 2740568 52102850 10984 527 00 02944 00 32349
4238680 1668077 9759412 640155 00 14 234 00 00 32785 10718 00
00 00 00 00 00 00
39374739 17 22618165
00 71659648 968451 00 00 96529098 5242793 2252425
00 00
00 609627 7188 4794406 609627 16028498
00 00
00 00
1393036 00 27469071 1 23966344 00 35050664
00 00 00 2684372 00 6329628
597012222 94 76275759
01 544030097 39 16233257 61519363
312617057 14 09486754
36940392 1 57493863
00 7597098 283822 3293811 21 1 00 42774777 3024390 08129010
1125998 4839918 7741462 642188 624 5364678 6507995 18933659 24693061 624
00 375947 9864 00 375947 9864

BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
SPENDING UNIT continued
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
Offender Rehabilitation Department of
A Corrections Department of
B Correctional Institutions
C Offender Rehabilitation Department of
D Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CURRENT ASSETS
CASH IN RECEIVABLES
BANKS AND AND OTHER TOTAL
ON HAND INVENTORIES ASSETS ASSETS
578935 203334 00 782269
37640627 3271961968 00 3309602595
1330463 6394264 00 7724727
00 49088642 00 49088642
76700198 202899619 00 279599817
20933988 80252510 00 101186498
955827 5591800 00 6547627
1411782783 95100874 no 1506883657
51592723 54110885 no 105703608
16396919 2639767 00 19036686
47800639 235388340 00 283188979
00 41279142 on 41279142
515135869 56142368855 527966 29 56710301353
19209670 61568638 00 80778308
13125067
1290349
4743773
500000
34315697
00
52184537
1790349
2603469222
87274631 85575548431
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
2603469222 00 00 5 825789218 3058827 16 62 00 87274631 00 00 852696 3058 656 827 69 62 00
2603469222 S 828848045 78 87274631 S 855755 484 31
Note Audits being performed by Independent
Public Accounting Firms These audits
were not available at the time this
report was published The information
shown above was furnished by the
AgenciesBALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
RESERVES
AND FUND
BALANCES
SURPLUS
JUNE 30 1977
TOTAL
LIABILITIES
RESERVES
AND SURPLUS
211405447 6
6363767
16155105
194424485
19144526
3334830
147711027
79839998
1506367
179003737
16257448
27687127182
56861611
966824
706693
1136061033
00
29717627
50009106
58089865
00
1359172630
2000000
2639767
51018928
3535261
28982801976
00
51217713
00
59487086
1360960
3215910
35166226
23952107
3212797
00
23863610
14890552
53166314
21486433
40372195
23916697
00
1083656
3309602595
7724727
49088642
279599817
101186498
6547627
1506883657
105703608
19036686
283188979
41279142
56710301353
80778308
52184537
1790349
42089519042 S 41026705724 S 2459323665 S 85575548431
41797460202
292058840
00
41026705724
00
00
2445499743
13823922
00
85269665669
305882762
00
S 42089519042 S 41026705724 S 2459323665 85575548431129
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS130
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 197 7
State
Regular
Revenue Sharing Funds
Antirecession
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee
Defense Department of
Education
Education Department of
A Education Department of
A Education Department of
A Education Department of
Fiscal Assistance 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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georiga
A General Obligation Debt Sinking Fund State of Georgia Issued
B General Obligation Debt Sinking Fund State of Georgia New
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 Medicaid Services
C Mental Health and Youth Development Institutions
Industry and Trade Department of
A Industry and Trade Bureau of
A Industry and Trade Bureau of
B Community Affairs
C Building Administrative Board
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
Juvenile Court Judges Council of
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
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
Regular
Revenue Sharing Funds
State
SURPLUS
JULY 1 1976
32660628
34057165
3625596
3410624
10338521
154112
3589120
48780426
10669127
422426
4790122
286432499
18297798
00
34401320
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
142200027
44827016
18412858
4630530
1844053
50289
15373262
42214373
00
203083
5733818
176690603
11820114
00
33600172
13128288 39374739
00 00
8634683 71656226
1448907 3912421
00 00
00 00
00 4477081
894691 559155
21120 14675616
00 00
00 00
63297 1990183
00 00
11818265 90279454
00 00
00 00
00 00
00 35 67436052
21040 00
00 27 97648772
102200874 5 72154042
32315451 32106108
00 00
3849556 11 58034620
00 283822
18895426 64685643
1466444 1078998
176230 4828560
5352314 4126440
122140 26176466
64368 624
15000 00
00 375947
00 9864
1009658 756389
25088488 11 17927017
3709807 1333637
13321690 36525974
103635355 1 16203797
16219400 87285662
2766923 3201787
00 13 62306409
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
131
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES

18930879
4109089
00
16974
433968
54807
9800449
2857914
2003243
9172
3486946
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
S

32660628
34057165
3625596
3410624
10338521
154112
3589120
48780426
10669127
422426
4790122
SURPLUS
JUNE 30 1977
123269148
48936105
18412858
4647504
2278021
105096
5572813
39356459
2003243
212255
2246872
25160730 286432499
564 18297798
00 00
1083837 34401320
00 00
201851333
11820678
00
34684009
50102021 63230309 39374739
3172321 3172321 00
3422 8634683 71659648
2943970 1448907 968451
00 00 00
00 00 00
4477081 00 00
50472 894691 609627
14668428 21120 7188
00 00 00
00 00 00
597147 63297 1393036
00 00 00
62810383 11818265 27469071
00 00 00
00 00 00
00 00 00
29 70423830 00 597012222
01 21040 01
22 53618675 00 544030097
2 59536985 102200874 312617057
4834284 32315451 36940392
00 00 00
11 50437522 3849556 7597098
00 00 283822
61391832 18895426 3293811
47000 1466444 1125998
11358 176230 4839918
3615022 5352314 7741462
25534278 122140 642188
00 64368 624
00 15000 00
00 00 375947
00 00 9864
4078 1009658 7 604 67
10 58439931 25088488 59487086
27323 3709807 1360960
33310064 13321690 3215910
81037571 103635355 35166226
63333555 16219400 23952107
11010 2766923 3212797
1362306409
00ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
SPENDING UNIT continued
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
SURPLUS
JULY 1 1976
48356327
16103690
109019140
5542360
16546597
15747489
00
1115377
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
25071940
17530319
52913872
22566351
29077782227
21747526
3412640
1067656
1070299879 40901104234
SUMMARY
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
1041311914
28987965
00
40889284120
11820114
00
10702998 79 40901047 A
vtV Audlts bein9 Performed by Independent
Public Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished bv the
Agencies ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1977
133
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES IN
RESERVES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
1208330 48356327
2639767 16103690
6252442 115019140
1079918 5542360
29037410032 16546597
2169171 15747489

3412640
16000
lzi
00
1115377
SURPLUS
JUNE 30 1977
23863610
14890552
53166314
21486433
40372195
23916697
00
1083656
S 38382506227 S 1129574221 S 2459323665

38387682356
5176129
00
1097413935
32160286
00
2445499743
13823922
00
S 38382506227 St 1129574221 S 2459323665STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
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 1977
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
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
189000553006 183800507453 4600045553
948037131 948037131
188052515875 182852470322 4600045553
88487157966 88487157966 00
134275323 134275323 00
3047533979 3047533979 00
3037290 3037290
61959422 61959422
14889273328 14889273328
216333217 216333217
18218137236 18218137236 00
294892086400 289692040847 4600045553
38270084454 38270084454 00
600000000
6 000 000 00
00
00
00
600000000
Loo
Total Funds Available
333162170854 327962125301 4600045553 600000000
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Liability 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
41706285885
2198549686
3382069738
1544179903
584825
3046131
41706285885
2198549686
3382069738
1544179903
584825
3046131
1301412311
5570510050
753191826
892712584
1092768480
1109129420
112551374
70070964
1811230874
16862065
744083457
195400956
442113887
18620494
14130658742
1079678325
673452134
486529183
767166815
4239151952
2255076040
5360162120
3026275
1301412311
5570510050
753191826
892712584
1092768480
1109129420
112551374
70070964
1811230874
16862065
744083457
195400956
442113887
18620494
48834716168 48834716168
141 306 587 42
10 796 783 2 5
6 734 521 34
4 865 291 83
7 671 668 15
42 391 519 52
22 550 760 40
53 601 621 20
3026275
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 1977
EXPENDITURES continued
CAPITAL OUTLAY continued
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents
Insurance and Bonding
Grants to Counties Cities and Civil Divisions
Other 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 158166
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
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 Expenditures
Extraordinary Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
19255
29487563
8040664
3284
13000
253460
1863401300
65454
19 012 839 80
1 262 31
332 31
839 942 87
13 247 07
232 911 154 17
252 809 041 28
65 589 423 36
5 20 409 792 7 6
32543861
82782
128472
283673
3303876
2894647
142829924
49816425
1363197586
79519
914138166
451460
254351943
50329387340
938286700
118932186688
20774
2456670952
244165893
175628478017
832548
REGULAR
BUDGET
FUND
19255
29487563
8040664
3284
13000
253460
1863401300
65454
19 012 839 80
1 262 31
332 31
839 942 87
13 247 07
232 911 154 17
252 809 041 28
65 589 423 36
s 20 409 792 76
32543861
82782
128472
283673
2894647
142829924
49816425
1363197586
79519
914138166
451460
254351943
ANTIRECESSION
FISCAL
ASSISTANCE
FUNDS
00
00
00
00
5 00
00
00
00
00
00
00
5 00
00
00
00
00
00
00
50329387340
938286700
113743961249 4588225439 600000000
20774
2456670952
244165893
170440252578 4588225439 600000000
3945561
26977714
5039180
143805992
832548
3945561
26977714
5039180
143805992
4711531601 4711531601
00
00
00
00
180553649401 175365423962 4588225439 600000000
292261066620 287072841181 4588225439 600000000
40901104234 40889284120 11820114 00
Includes assessment and collection allowance to
outside agencies in the amount of 3047533979
333162170854 327962125301 4600045553 600000000STATE UNITS
STATEMENT OF FUNDS AVAILABLE ASP EXPENDITURES
BY SPENDING UNITSSTATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
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 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
188052515875
88487157966
134275323
18218137236
294892086400 5707498676
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
2963629700
6759254
00
2737109722
38270084454
1330622
S 333162170854 S 5708829298
S 48834716168
14130658742
1079678325
673452134
486529183
767166815
4239151952
2255076040
5360162120
25280904128
6558942336
2040979276
180553649401
292261066620
40901104234
3331621708 54 5
13 574 298 56
4 876 131 79
81 623 40
177 044 28
77 970 31
399 019 06
1 814 115 71
2 246 403 68 00
405 000 00
2 495 903 00 00
29 518 782 92
1 55 666 292 71
1 422 000 27
57 088 29 28
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
CONSERVATION
AGRICULTURE
DEPARTMENT OF
1526123600
197263207
00
28384068
1751770875
AUDITS
DEPARTMENT OF
269843200
00
00
00
269843200
BANKING FOREST FORESTRY
AND FINANCE COMPTROLLER RESEARCH COUNCIL COMMISSION
GENERAL GEORGIA GEORGIA
182286000 S 3294092 00 58888600 s 9430578 00
00 165375 38 14265463 2218070 3H
00 no 00 929740 00
00 00 7992000 1372711 94
182286000 3459467 38 81146063 13951100 32
8650124
S 1760420999 269843200 S 182286000 S 345946738 81146063 1395 100 j2
1066386322
132187862
66874542
19396060
27654274
5510075
3814092
8558391
41198549
12763207
94500000
00
236750609
1715593983
44827016
1760420999
212625546
10250768
12513360
2601102
191789
1775521
1857670
9614586
00
00
00
00
00
251430342
18412858
269843200
141003418 271572424 10164804 985014125
8741678 27276367 3110338 273294157
24667682 15507493 373279 7509475
00 705412 00 74711474
1170842 5365132 2399330 2845235
1077324 1056044 47570 13924880
13998 2818014 00 6268539
980528 19801799 00 6834400
00 00 00 3334485
00 00 00 00
00 00 00 00
00 00 00 00
00 00 65000453 6000000
177655470
4630530
344102685
1844053
81095774
50289
13797
153
36770
73262
182286000
345946738
81146063 S 1395110032STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
FUNDS AVAILABLE
NATURAL
RESOURCES
DEPARTMENT OF
CONSERVATION continued
SOIL AND WATER
CONSERVATION
COMMITTEE
STATE
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
2827673700
962261674
00
344481532
4134416906
11079802
34316200
00
00
264000
34580200
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
1790993329 17269607
552758870 3138090
44281459 2570202
52472089 00
57430125 1370083
83095506 347812
54003972 7981323
38584701 00
62018960 1700000
28105866 00
252600000 00
00 00
1086937458 00
4103282335 34377117
42214373 203083
4145496708 S 34580200
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
DEFENSE
DEPARTMENT OF
EDUCATION
EDUCATION DEPARTMENT OF
EDUCATION DEPARTMENT OF
REVENUE
SHARING FUNDS
ANTIRECESSION
FISCAL
ASSISTANCE FUNDS
B
INSTITUTIONS
PUBLIC
SCHOOL EMPLOYEES
RETIREMENT
SYSTEM
EXPENSE FUND
64231130300
14349831759
00
454799390
333105955 79035761449
165838300
167063342
00
204313
3400000000
00
00
00
3400000000
600000000
00
00
00
600000000
905041300
131194384
00
87770907
1124006591 S
855718000
00
00
00
855718000
2859900
55354381
35965855 S 79091115830 S 3400000000 S 600000000 S 1126393496 S 855718000
243139862 1083042799
48758726 319431387
2842005 55753586
00 429500
2651085 35579151
775390 12660759
1947626 35665659
00 51716453
757722 142835272
5848621 24451044
00 33320392
00 00
23511000 77119539225
330232037 78914425227
5733818 176690603
335965855 79091115830
00
00
00
00
00
00
00
00
00
00
00
00
3388179886
3388179886
11620114
00
00
00
00
00
00
00
00
00
00
00
00
600000000
600000000
00
813694976
213355996
3873950
00
931207
36224387
1003776
00
3287172
7675440
12746420
00
00
1092793324 33600172
11 26393496
00
00
00
00
00
00
00
00
00
00
00
00
855718000
855718000
00144
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
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
Total Funds Available
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A
RESIDENT INSTRUCTION AND
UNIVERSITY SYSTEM INSTITUTIONS
REVENUE
REGULAR SHARING FUNDS
B
REGENTS
CENTRAL OFFICE
26158093847
00
00
280750100
1200045553
00
00
00
26438843947 1200045553
872788500
00
00
2647786
875436286
26438843947 1200045553 S 875436286
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
00 00 1 56280569
00 00 14308340
00 00 4863425
00 00 00
00 00 6683324
00 00 628867
00 00 30789207
00 00 00
00 00 00
00 00 00
22 59550100 00 00 00 00 00
241 39919108 99469208 12 12 000 000 455 455 53 53 5 90226328
263 8 03780060
39374739 38843947 00 8 71656226
S 264 12 000 d5 2 75436286
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
continued
SCHOLARSHIP
COMMISSION
GEORGIA STATE
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
FRANCHISE
PRACTICES
COMMISSION
GEORGIA
GENERAL ASSEMBLY
OF GEORGIA
923828100
1458034
00
57937972
983224106
85400000
00
00
125781090
211181090
00
00
00
82192589
82192589
10000000
00
00
82555302
92555302
4269900
00
00
00
4269900
10000000
00
00
00
810000000
1813312
00
27384033
37692370
S 985037418 5 211181090 j 82192589 j 119939335 4269900 847692370
638224
221873
18070
3905
35670
6013
22124
17500
8847867
9811249
39124
49
81
74
00
24
63
78
28
00
00
00
00
00
97
21
73148251
10729436
1223505
00
1274734
1472995
5934779
31997390
00
00
00
00
85400000
211181090
00
34850792
5075592
400394
00
1300000
18575
7436803
15039613
18070820
00
00
00
00
82192589
00
58222641
5968315
145555
00
122301
536531
3530539
441071
11495301
00
00
00
35000000
985037418
211181090
82192589
115462254
4477081
119939335
2553581 452928482
798878 152185169
28604 98665596
00 00
58805 44354306
00 10630098
270877 00
00 31959549
00 7813335
00 00
00 00
00 00
00 34480219
3710745
559155
833016754
14675616
4269900
847692370STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
FUNDS AVAILABLE
GENERAL OBLIGATION DEBT SINKING FUND
STATE OF GEORGIA
A
GENERAL
OBLIGATION DEBT
SINKING FUND
STATE OF GEORGIA
ISSUED
B
GENERAL
OBLIGATION DEBT
SINKING FUND
STATE OF GEORGIA
NEW
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
1320481900
00
00
00
1320481900
345546174
00
00
00
345546174
Total Funds Available
1320481900
45546174
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
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
00 00
1320481900 3 455 461 74
00 no
1320481900 3 455 461 74
00 00
1320481900 3 45 461 74
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
GOVERNOR OFFICE OF THE
GOVERNORS
OFFICE
GOVERNORS
EMERGENCY FUND
PLANNING
AND BUDGET
OFFICE OF
HIGHWAY SAFETY
TO MUNICIPALITIES OFFICE OF
GRANTS STATE AID
104516500
21276665
00
15826400
141619565
00 275539800 1191701300 1351700000 5 00
00 377361280 00 00 29939351
00 00 00 00 00
00 16925634 00 JJP 00
00 669826714 1191701300 1351700000 29939351
331652
28291902
00 S 698118616 S 1191701300 S 1351700000
71479772
24937675
2396129
00
2541752
1882323
3815817
19006
81660
00
00
00
33306900
140461034
1990183
00 278695434 00 00 24099747
00 33695786 260000000 420000000 2765588
00 11214659 00 00 1250319
00 00 00 00 00
00 3444835 00 00 367572
00 1574551 00 00 933848
00 193634374 00 00 515259
00 3838025 00 00 7018
00 00 00 00 00
00 00 931701300 931700000 00
00 00 00 00 00
00 00 00 00 00
81741498 607839162 00 00 00
00 1191701300 1351700000 29939351
00 90279454 00 00 00
00
696118616 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
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
HUMAN RESOURCES DEPARTMENT OF
C
A
DEPARTMENTAL
OPERATIONS
B
MEDICAID
SERVICES
MENTAL HEALTH
AND YOUTH
DEVELOPMENT
INSTITUTIONS
12482372100 11562200100 129414620 00
23754244849 19746078006 3802438 40
0 00 00
1760724048 1013955608 3187766085
37997340997 32322233714 16509471925
2647496742
3363658268
45630620
40644837739 S 35685891987 S 165551075 45
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
6118316836 1 98648264 12158427162
3190664141 84197405 2556980898
242537652 1951260 18050032
3862223 00 10004876
26718651 1980598 1047038
84445714 13475849 55029497
169421855 1229297 57183245
268381133 5 18197261 105238186
4302017508 74859215 120992281
2000000 00 235973568
00 00 554500000
00 00 00
22669035974 319 93704061 109521720
f 37077401687 328 88243210 15982948503
3567436052 27 97648772 572154042
S 40644837739 S 25 6 85891982 S 16555102545
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
149
INDUSTRY AND TRADE DEPARTMENT OF
A
INDUSTRY
AND TRADE
BUREAU OF
B
COMMUNITY
AFFAIRS
C
BUILDING
ADMINISTRATIVE
BOARD STATE
INVESTIGATION
GEORGIA BUREAU OF
JUDICIAL SYSTEM
SUPREME COURT
COURT OF APPEALS
812996500
00
00
8742060
821738560
281365600
1713211588
00
254030
1994831218
8837700
00
00
1006310
9844010
777585800
196478734
00
13357337
987421871
121256700
00
00
369874
121626574
135603100
00
00
00
135603100
1092050180
fl21738560 3086881398
3652318
9844010 991074189 121626574 135603100
169516314 1 51564483 6457370 582831818 102797487 119809649
91265908 16727593 401828 133246709 10408714 5755118
11852883 6992514 365445 23963896 981901 782471
00 00 00 27675543 00 00
2369520 2632819 1981154 7831800 179500 932230
6104763 2080238 71917 23233325 3150758 3028534
22526925 11849506 282474 735238 3029216 466538
2546589 4317914 00 103071919 00 00
00 28793000 00 1583934 00 00
72599550 00 00 00 00 00
200000000 00 00 00 00 00
00 00 00 00 00 00
00 22214364 00 00
789632452 19 28846778 9560188 926388546 120547576 130774540
283822 64685643 1078998 4828560
fl2738560 S i 86881128 8 9844010 91074189 S 121626574 135603102
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED TUNE 30 1977
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
SUPERIOR COURTS
ADMINISTRATIVE
OFFICE OF
THE COURTS
778500000
5799910
00
21370531
805670443
2093948
18885100
91743300
00
00
110628400
30305567
0776439 S 140933967
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
770229134
5363544
23120121
345175
1276623
641637
2661717
00
00
00
00
00
00
66538242
15505658
5116550
00
4198266
3107927
11901789
8389069
00
00
00
00
00
03637951
4126440
114757501
26176466
8077643 9T
1409339 67STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES
COMPREHENSIVE
EMPLOYMENT
SYSTEM continued A AND TRAINING
COURT REPORTING JUDICIAL JUVENILE AND UNEMPLOYMENT
APPELLATE OF THE JUDICIAL QUALIFICATIONS COURT JUDGES INSPECTION COMPENSATION
COMMISSION COUNCIL OF DIVISION RESERVE FUND
11400000 00 750000 s 1500000 40341 00 468028 00 323316400
00 00 00 00 11215475949
00 00 00 00 00 00
00 00 00 00 00 15083814
11400000 750000 1500000 40341 00 468028 00 11553876163
202166455
11400000
750000
1500000
00 00 00 S 2697319 38024656 S 2921822927
4800 144822 604635 749245 1854024 535674741
00 00 00 95371 5958484 80626463
00 00 00 00 00 00
11394576 20748 4045 258541 142001 1298291
00 00 00 98325 46595 93837047
00 584430 515373 125435 5651 5230371
00 00 00 00 00 00
00 00 00 00 15000 274598984
00 00 00 00 00 25346285
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 6699680492
11399376 750000 1124053 4024236 46046411 10638115601
624 00 375947 9864 756389 1117927017
11400000 s 750000 s 1500000 s 4034100 s 46802800 11756042618
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
OFFENDER REHABILITATION
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
A B
LAW CORRECTIONS CORRECTIONAL
DEPARTMENT OF DEPARTMENT OF INSTITUTIONS
227439600 312466300 36746009 00
00 66850537 1688948 i4
00 00 00
12366307 00 689030 08
239805907
379316837
44754082
3912398742
66725108
239805907 424070919 S 3979123850
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
199765373
20156693
7061831
00
3432024
1424049
3139344
14753
00
00
00
00
3478203
238472270
1333637
239805907
274596881
49794736
8217914
2813581
2110686
2195511
4245264
30382029
13088343
00
00
00
100000
387544945
36525974
2154265085
911337970
11277512
51145025
483909
106986576
23865439
3027116
34529284
30583016
84000000
00
451419121
3862920053
116203797
4210701 3979123850STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
153

DEPARTMENT OF
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
716898100
118102430
00
25366431
172280200
370805
00
313821
860366961
172964826
1000000
33923283
00
2952260507
2987183790
2486170400
142974905
00
82130878
2711276183
220779100
6760812
00
00
227539912
1919449700
659481
00
3434079329
5354188510
70867546
1167350287
it
S 931234507 S 172964826 S 4154534077 S 2711403288 S 230536267 53541885JO
jjili
6 61715471 149414926 184000064 1879796666 1 74779996
1 38664601 24925411 4588927 613742 8257796 5046040 136857 00 00 00 00 10288290 7599122 00 297617 435311 1727773 00 00 00 00 00 14070630 2860369 00 5353653 541431 20548419 70255003 91600045 00 00 00 422708446 15714204 89696841 77277594 36748304 11079309 136186062 956400 936172 00 00 20759340 7186535 00 558082 392956 5620194 00 3708845 00 00 00
00 43948845 00 169763039 2402998054 15231350 2686331348 2 00
8 2792227668 13005948
87285662 3201787 1362306409 25071940 17530319
9 31234507 172964826 4154534077 2711403288 2 30536267
1256569136
222170309
56154153
14956967
64694900
11292305
3018340572
419368114
00
00
00
00
237728182
5301274638
52913872
5354188510154
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
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
SECRETARY
OF STATE
654633000
16326193
00
43659358
TRANS PORTATION
DEPARTMENT OF
22612021901
14094976448
41301323
1082698753
Total Funds Available
714618551 37830998425
10884607 29341650263
7255031 58 S 671726486 88
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
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
417661775
120340650
20988126
00
24603241
8202239
23540870
2407155
3692751
00
81500000
00
00
702936807
22566351
8492682025
2469046861
119258391
300342911
29275730
72610126
282928280
129866698
113613254
22930720059
2736635124
374951202
42935800
38094866461
29077782227
725503158 671726486 f
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1977
VETERANS
SERVICE STATE
DEPARTMENT OF
WARM SPRINGS
MEMORIAL
COMMISSION
FRANKLIN D
ROOSEVELT
WORKMENS
COMPENSATION
STATE BOARD OF
589228300
237023073
00
00
826251373
00
00
00
30305440
30305440
209812900
00
00
529706
210342606
j 826251373 S 30305440 S 210342606
196162652 13747802
14639729 8113123
5913214 00
00 00
1862527 4479558
11219064 00
490540 552317
3981 00
1770000 00
00 00
00 00
00 00
572442140 00
804503847 26892800
21747526 3412640
826251373 s 30305440
163457869
26448003
3201867
00
1296082
866996
6963258
7040875
00
00
00
00
00
209274950
1067656STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPEHDING UNITSSUMMARY 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
Direct Payments to Authority for Construction
Other Contractual Expense
Telephone Billings
Communications
AGRICULTURE DEPARTMENT OF
Athens Veterinary Laboratory Contract
Other Contractual Expense
Tifton Veterinary Laboratory Contract
Other Contractual Expense
Poultry Improvement Contract
Other Contractual Expense
Veterinary Fees
Per Diem and Fees
Research Contract with Georgia Institute of
Technology
Other Contractual Expense
Contract with University of Georgia to Studv
Avian Disease
Other Contractual Expense
Indemnities
Livestock Indemnities
Advertising Contract
Other Contractual Expense
Payments to Agrirama Authority for Operations
Other Contractual Expense
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
Contractual Research
Other Contractual Expense
FORESTRY COMMISSION GEORGIA
Ware County Grant
Grants to Counties Cities and Civil Divisions
NATURAL RESOURCES DEPARTMENT OF
Land and Water Conservation Grants
Grants to Counties cities and Civil Divisions
Recreation Grants
KfVo Counties Cities and civil Divisions
Water and Sewer Grants
Grants to Counties cities and civil Divisions
Solid waste Grants s
r fantf t0iounties 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
Capital Outlay Hatchery Renovation
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses s
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Rents
Other Expenditures
Travel
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Capital Outlay Repairs and Maintenance
Personal Services
Salaries and Wages
5 912920763
249494743
252185400
175000000
1362277386 2951878292
5 24510000
40060000
51600000
57998409
18200000
17495000
4857200
3500000
18530000 236750609
173048681
10200000
107300000
200000000
12500000
46300000
51988800
6250000
2879049
1121144
602815
35279
39832
69750
13047
2273400
4760916
7820
22025
201850
2072538
65000453
6000000
9338549
1643115SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Capital Outlay Repairs and Maintenance continued
Other Costs
Supplies and Materials
Repairs and Maintenance
Rents
Other Expenditures
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Capital Outlay Shop Stock
Other Costs
Supplies and Materials
Capital Outlay Heritage Trust
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Other Expenditures
Extraordinary Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
Cost of Material for Resale
Supplies and Materials
Maintenance for the South
End of Sapelo island
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Insurance and Bonding
Motor Vehicle Equipment Purchases
Equipment Purchases
Other Contractual Expense
National Park Service Grants
Grants to Counties Cities and Civil Divisions
Payments to Jekyll Island Authority
For Operations
Other Contractual Expense
Youth Conservation Corps Grants
Grants to Counties Cities and Civil Divisions
Development Disability Services Grants
Grants to Counties Cities and Civil Divisions
DEFENSE DEPARTMENT OF
National Guard Units Grants
Grants to Counties Cities and Civil Divisions
Georgia Military Institute Grant
Grants to Counties Cities and Civil Divisions
Grants to Cities and Counties
Grants to Counties Cities and Civil Divisions
Grants to Civil Air Patrol
Grants to Counties Cities and Civil Divisions
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
APEG Grants
Salaries of Instructional Personnel
Sec 10a 1 and 10a 2
Grants to Counties Cities and Civil
Divisions
Salaries of Instructional Personnel Sec 5
Grants to Counties Cities and Civil
Divisions
Salaries of Student Supportive Personnel
Sec 20a
Grants to Counties Cities and Civil
Divisions
Salaries of Administrative and Supervisory
Personnel Sec 21
Grants to Counties Cities and Civil
Divisions
10998813
47687187
164388
143828
15598
158059
293591
385664
215471
1838830
244165893
58994216
41850
823764
9899003
25813450
2356390
47073106
365013
25973
131613
9687860
3000000
9200
278000
1770
39687
450500
779157
3945561
183175
1955000
97215398
14495374
262639955
51040908
6862893
16599000
7928 500
12779400
450000 1086937458
20488000
1600000
423000
1000000
23511000
32345629480
3871178418
1383409866
4170740697160
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
Regular Sec 25
Cities and civil
Special Sec 25
Cities and civil
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
APEG Grants continued
Special Education Leadership Personnel
Sec 21c 2
Grants to Counties cities and Civil
Divisions
Instructional Media Sec 13
Grants to Counties cities and Civil
Divisions
Instructional Equipment Sec 14
Grants to Counties cities and Civil
Divisions
Maintenance and Operation Sec 15
Grants to Counties cities and civil
Divisions
Sick and Personal Leave Sec 16
Grants to Counties cities and Civil
Divisions
Travel Regular Sec 17
Grants to Counties cities and Civil
Divisions
Travel Special Sec 17
Grants to Counties cities and Civil
Divisions
Pupil Transportation
Grants to Counties
Divisions
Pupil Transportation
Grants to Counties
Divisions
Isolated Schools
Grants to Counties cities and civil
Divisions
Selective PreSchool Development
Grants to Counties Cities and civil
Divisions
NonAPEG Grants
Education of children of LowIncome Families
Grants to Counties cities and civil
Divisions
Teacher Retirement
Grants to Counties cities and civil
Divisions
Instructional Services for the Handicapped
Grants to Counties cities and civil
Divisions
Preparation of Professional Personnel in
Education of Handicapped Children
Grants to Counties cities and civil
Divisions
Tuition for the Multihandicapped
Grants to Counties cities and civil
Divisions
Severely Emotionally Disturbed
Grants to Counties cities and civil
Divisions
Compensatory Education
Grants to Counties cities and civil
Divisions
High School Program
Grants to Counties cities and civil
Divisions
High School Construction
Grants to Counties Cities and Civil
Divisions
Vocational Teacher Training
Grants to Counties Cities and civil
Divisions
Vocational Education Research and Curriculum
Grants to Counties Cities and Civil
Divisions
Adult Education
Grants to Counties cities and civil
Divisions
Area Vocational Technical Schools
Grants to Counties cities and civil
Divisions
Junior college Vocational Program
Grants to Counties Cities and Civil
Divisions
5 88654354
1168135203
43083424
5645559396
291849868
23260978
6896209
3239229596
211883563
9313446
558309297 553057133795
5364196455
54485796
435844278
12402530
62199960
535275100
1024209240
1294390568
55000000
77764013
69192922
270539727
2813015261
44460985SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Quick Start Program
Grants to Counties Cities and Civil
Divisions
Comprehensive Employment and Training
Grants to Counties Cities and Civil
Divisions
Guidance Counseling and Testing
Grants to Counties cities and civil
Divisions
Educational Television
Grants to Counties Cities and Civil
Divisions
School Library Resources and Other Materials
Grants to Counties Cities and Civil
Divisions
Salaries and Travel of Public Librarians
Grants to Counties Cities and civil
Divisions
Public Library Materials
Grants to Counties cities and civil
Divisions
Talking Book Centers
Grants to Counties Cities and Civil
Divisions
Public Library Maintenance and Operation
Grants to Counties cities and Civil
Divisions
School Lunch
Grants to Counties Cities and Civil
Divisions
Supplementary Education Centers and Services
Grants to Counties Cities and Civil
Divisions
Staff Development
Grants to Counties cities and Civil
Divisions
Supervision and Assessment of Students
Grants to Counties Cities and Civil
Divisions
Cooperative Educational Service Agencies
Grants to Counties Cities and civil
Divisions
Superintendents Salaries
Grants to Counties Cities and civil
Divisions
Research and Development Utilization
Grants to Counties Cities and Civil
Divisions
Public Library Construction
Grants to Counties cities and civil
Divisions
Grants to School Systems for Authority Lease
Rental 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
Payments to Employees Retirement System
Grants to Counties Cities and Civil Divisions
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
Grant 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
S 90995703
196845677
17973285
5618600
478810850
261965302
309799010
15999995
84783770
6767914190
333329166
53491821
8415000
219700000
306640160
22710031
16200000 21304169395
2674356756
83879279 77119539225
27900000
827818000
855718000
767932008
23371987100 24139919108
99540000
33500000SUMMARY OF OTHER EXPENDITURE
BY SPENDING UNTTS
REGULAR BUDGET FUND continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF continued
B REGENTS CENTRAL OFFICE continued
Regents Scholarships
Tuition and Scholarships
Grants to Colleges
Grants to Counties cities and civil Divisions
SCHOLARSHIP COMMISSION GEORGIA STATE
Payment of Interest and Fees
Tuition and Scholarships
Direct Guaranteed Loans
Tuition and Scholarships
Tuition Equalization Grants
Tuition and Scholarships
State Student Incentive Scholarships
Tuition and Scholarships
Law Enforcement Personnel Dependents Scholarships
Tuition and Scholarships
TEACHERS RETIREMENT FUND EXPENSE FUND
Floor Fund for Local Retirement Systems
Grants to Counties cities and civil Divisions
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
Fund for Construction Planning
Other Contractual Expense
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
Intern Stipends
Per Diem and Fees
PLANNING AMD BUDGET OFFICE OF
Art Grants
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents
Insurance and Bonding
Assessments by Merit System
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Art Grants
Grants to Counties cities and Civil
Divisions
Payments to Regional Commissions
Grants to Counties cities and civil Divisions
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Grants for Regional Prenatal and Postnatal
Care Programs
Crimed Cnrennefits
Direct Benefits Medical Care and Public
Assistance
Kidney Disease Benefits
Direct Benefits Medical Care and Public
Assistance
20000000
437186328 590226328 S 24730145436
22050000
193500000
550000000
116970000
2266700 884786700
85400000
4576431
3496737
8073168
26407051
S 3625000
29681900
35000000
34480219
33306900
82782
128472
283673
1182998
24998
497487
767794
960
20774
176219
13319838
494927
13814765
2671230
459715
402840
400400
36336970
12623578 S
15000000
332882118
52448499
66709498
15032000
81741498SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Cancer Control Benefits
Direct Benefits Medical care and Public
Assistance
Benefits for Medically Indigent High Risk Pregnant
Women and Their Infants
Direct Benefits Medical Care and Public
Assistance
Family Planning Benefits
Direct Benefits Medical Care and Public
Assistance
Benefits for Midwifery Program
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
Community Residential Services Program
Grants to Counties Cities and Civil Divisions
Contracts with Day care Centers for
the Mentally Retarded
Other Contractual Expense
Grants for Alcoholism Community Treatment Programs
Grants to Counties cities and civil Divisions
Grants for Child Mental Health
Grants to Counties Cities and Civil Divisions
Grants for Adult Mental Health
Grants to Counties Cities and Civil Divisions
Foster Grandparent Program
Grants to Counties Cities and Civil Divisions
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
Areawide and Community Grants
Grants to Counties Cities and Civil Divisions
Nutrition Grants
Grants to Counties Cities and Civil Divisions
Grants to Nephrology Centers
Grants to Counties cities and Civil Divisions
SSISupplemental 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 for Drug Abuse Community Treatment
Programs
Grants to Counties Cities and Civil Divisions
Grants to counties for Social Services
Grants to Counties Cities and Civil Divisions
Contract for the Purchase of Clotting Factor for
the Hemophilia Program
Other Contractual Expense
B MEDICAID SERVICES
Medicaid Benefits
Direct Benefits
Assistance
Medicaid Benefits
Direct Benefits
Assistance
Medical Care and Public
Payables
Medical Care and Public
64684488
336168825
56766341
13973975
321797331
10059292
9906430
1019123232
108883045
5198000
2586236094
242104470
100575698
397842981
7759963
165441262
50242570
14891100
668180453
172714423
326773200
18332440
33500000
10195777892
2944797043
74178013
2312796796
10000000 22669035974
24634595702
7013681681SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
B MEDICAID SERVICES continued
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
Payments to Counties for Alcoholism
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
C 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
INDUSTRY AND TRADE DEPARTMENT OF
A INDUSTRY AND TRADE BUREAU OF
Local Welcome Center Contracts
Other Contractual Expense
Advertising
Other Contractual Expense
Direct Payments for World Congress Center
Operations
Other Contractual Expense
B COMMUNITY AFFAIRS
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
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 Planning
Grants to Counties Cities and Civil Divisions
LEAA Juvenile Justice
Grants to Counties cities and civil Divisions
LEAA Block Action Prior Year
Grants to Counties cities and Civil Divisions
LEAA Discretionary
Other Costs
Supplies and Materials 5 482 56
LEAA Action Citi6S and C1Vil Divisions 196983652
Grants to Counties Cities and Civil Divisions
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL
SERVICES COMPREHENSIVE EMPLOYMENT AND TRAINING
AND UNEMILOYMENT COMPENSATION RESERVE FUND
Other Contractual Expense CETA
Other Contractual Expense
WIN Grants
Direct Benefits Medical Care and Public
Assistance
Unemployment Compensation Reserve Fund
Direct Benefits Medical Care and Public
Assistance
CETA Direct Benefits
Direct Benefits Medical Care and Public
Assistance
LAW DEPARTMENT OF
Books for State Library
Equipment Purchases
141581242
3622767
13350469
14700000
39100000
133072200 31993704061
34650000
74871720 109521720 54772261755
6550000
72800000
131500000 210850000
115667500
97339000
192156200
8600000
61721499
69484211
20564000
931164493
197031908
10159900 1703888711
1914738711
22214364
8211583
48231643
88630486
6554606780
6699680492
3478203SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
Mentally Retarded Offender Program
Publications and Printing
B CORRECTIONAL INSTITUTIONS
Court Costs
Other Expenditures
Inmate Release Fund
Direct Benefits Medical Care and Public
Assistance
County Subsidy
Grants to Counties Cities and Civil Divisions
Payments to Central State Hospital for Meals
Other Contractual Expense
Payments to Central State Hospital for Utilities
Other Contractual Expense
Outside Health Service Purchases
Direct Benefits Medical care and Public
Assistance
Payments to Talmadge Memorial Hospital
Direct Benefits Medical Care and Public
Assistance
Overtime
Personal Services
Salaries and Wages
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Federal Subgrants to State and Local Agencies
Grants to Counties cities and Civil Divisions
Health Insurance Claim Payments
Other Expenditures
PUBLIC SAFETY DEPARTMENT OF
Conviction Reports
Other Expenditures
REVENUE DEPARTMENT OF
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and Civil Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
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
Repairs and Maintenance
Repairs and Maintenance
Operating ExpensePayments to Central State Hospital
Other Contractual Expense
Operating ExpensePayments to Medical College
of Georgia
Other Contractual Expense
100000
2 5221904
34066305
275500500
59340102
3452255
32851518
8035419
12951118
4 514 191 21 451519121
18288381
2384709673
43796670
134732771
35419491
23779250
17935800
25000000
1179600
929834
395434350
174898356
2402998054
15231350
237728182
42935800
572442140
175365423962
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teachers Retirement
Grants to Counties Cities and Civil
Divisions
3388179886166
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REVENUE SHARING FUNDS continued
EDUCATION continued
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
ANTIRECESSION FISCAL ASSISTANCE FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teachers Retirement
Grants to Counties cities and Civil
Divisions
1200045553
4588225439
600000000
18055364q4niSTATE UNITS
COMPARISON OF APPROVED BODGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS 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 24 of unit report
torufl Lfl MUS t0Saling 5854214500 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Capital Outlay
Authority Lease Rentals
Rents and Maintenance Expense
Workmens Compensation
Direct Payments to Authority
for Operations
Direct Payments to Authority
for Construction
Telephone Billings
Excess of Funds Available over Expenditures
2963629700
1517000
2889067800
2963629700
6759254
2737109722
00
5242254
151958078
5854214500
5707498676 146715824
00 1330622 1330622
58 542145 01 5708829298 145385202
1429806700 1357429856 72376844
553354100 487613179 65740921
9958700 8162340 1796360
26705300 17704428 9000872
11622600 7797031 3825569
47809600 39901906 7907694
206761800 181411571 25350229
296066000 224640368 71425632
500000 00 500000
40500000 40500000 00
249590300 249590300 00
926683200 912920763 13762437
251770800 249494743 2276057
252185400
175000000
1375900000
252185400
175000000
1362277386
142200027STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Agriculture as presented on page 20 of unit report provided for
expenditures totaling 1784392200 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
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
Athens Veterinary Laboratory Contract
Tifton Veterinary Laboratory Contract
Poultry Improvement Contract
Veterinary Fees
Research Contract with Georgia
Institute of Technology
Contract with University of Georgia
to Study Avian Disease
Indemnities
Advertising Contract
Payments to Agrirama Authority
for Operations
Excess of Funds Available over Expenditures
15 55018000 15 26123600 S 28894400
1 92078800 1 97263207 5184407
37295400 28384068 8911332
17 84392200 00 17 51770875 8650124 32621325 8650124
17 84392200 17 60420999 23971201
r 10 83363300 10 66386322 16976978
1 40087300 1 32187862 7899438
72232300 66874542 5357758
19800000 19396060 403940
34080000 27654274 6425726
6238200 5510075 728125
4370000 3814092 555908
8868600 8558391 310209
50930000 41198549 9731451
13946200 12763207 1182993
94500000 94500000 00
24510000 24510000 00
40060000 40060000 00
51600000 51600000 00
61581300 57998409 3582891
18200000 18200000 00
17495000 17495000 00
10000000 4857200 5142800
3500000 3500000 00
29030000 18530000 10500000
S 17 84392200 17 15593983 44827016 s 68798217
44827016
u STATE 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 9 of unit report provided for expendi
tZTl2t T 26943200 comparison of anticipated funds available anS budgeted expenditures actual funS
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
OVER
UNDER
269843200 251430342 18412858
18412858 S 18412858
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for eenditSresPoingUfie87008eohonDePrtment Baln9 f Finance as Presented on page 14 of unit report provided
fdIfiSira2S2uLSSSrfol1Pted fUndS aVailae and bUd9eted ePe factual
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
44684100
9448000
28714600
1883300
1081000
200000
1075000
182286000
41003418
8741678
24667682
1170842
1077324
13998
980528
OVER
UNDER
4800000
177655470
4630530
3680682
706322
4046918
712458
3676
186002
94472
9430530STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
171
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 14 of unit report provided for expendi
tures totaling 357752137 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
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
3 42909200 14842937 3 29409200 16537538 13500000 1694601
3 57752137 3 45946738 11805399
2 82737232 26999297 2 71572424 27276367 11164808 277070
17509000 15507493 2001507
725000 705412 19588
5514000 5365132 148868
1486708 1056044 430664
3040000 2818014 221986
19740900 19801799 60899
3 57752137 3 44102685 1844051 13649452
1844053
The above comparison Indicates that Regular Operating Expenses were overspent in the amount of 2 77070 and Computer
Charges wire overrent in the amount of 60899 These overexpenditures are in violation of Section 52 of the General
Appropriations Act Amended of 19761977 as approved February 14 1977
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendreTtotnr
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
59223600
14265463
7992000
58888600
14265463
7992000

31146063
335000
00
00
335000
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
publications and Printing
Equipment Purchases
Contractual Research
Excess of Funds Available over Expenditures
10228500
3300000
400000
2500000
50000
65002563

11
81095774
50289
10164804
3110338
373279
2399330
47570
65000453
63696
189662
26721
100670
2430
2110
385289172
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION
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 nrovided for
fSdf ntaldin9 8600 A comparison of anticipated funds available andudgeted expenureso 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
OVER
UNDER
963070700 943057800 20012900
228044300 221807038 6237262
220053600 230245194 1395110032 10191594
S 141116R600 16058568
1007371700 s 985014125 22357575
275519000 273294157 2224843
8829200 7509475 1319725
74945500 74711474 234026
3318800 2845235 473565
13977500 13924880 52620
7070100 6268539 801561
9186800 6834400 2352400
4950000 3334485 1615515
6000000 6000000 1379736770 15373262 00
S 1411168600 S 31431830 15373262

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
i COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Natural Resources as presented in unit report provided for expendi
tures totaling 4335313000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
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
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
Capital Outlay Hatchery Renovation
Capital Outlay Repairs and Maintenance
Capital Outlay Shop Stock
Capital Outlay Heritage Trust
Cost of Material for Resale
Maintenance for the South End of
Sapelo Island
National Park Service Grants
Payments to Jekyll Island Authority
for Operations
Youth Conservation Corps Grants
Developmental Disability Services Grants
Excess of Funds Available over Expenditures
OVER
UNDER
2842673700 2827673700 15000000
1184145100 962261674 221883426
308494200 310326882 4100262256 1832682
4335313000 235050744
00 11079802 11079802
3 4335313000 4111342058 223970942
5 1800036700 1790993329 9043371
564652700 552758870 11893830
48365000 44281459 4083541
54063500 52472089 1591411
61803200 57430125 4373075
85142100 83095506 2046594
21186400 19849322 1337078
40522500 38584701 1937799
62895800 62018960 876840
34830800 28105866 6724934
252600000 252600000 00
370000000 173048681 196951319
10200000 10200000 00
107300000 107300000 00
200000000 200000000 00
12500000 12500000 00
54500000 46300000 l 8200000
51988800 51988800 00
6250000 6250000 00
9400000 9338549 61451
98580000 97215398 1364602
15000000 14495374 504626
263649400 262639955 1009445
52500000 51040908 1459092
7500000 6862893 637107
28688200 16599000 12089200
7928500 7928500 00
12779400 12779400 00
450000 450000 4069127685 42214373 00
S 43353r13000 S 266185315
42214373
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTaT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAT rmm ayAILABTF AND Fv
proved foentuleflgg 8flfI00S11ASlSrLin TJttee aS it report
actual funds available and expendituresmay be suLrSTfolls aVailable budgeted expenditure
FUNDS AVATTARTE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other Contractual Expense
BUDGETED
36621200
264000
17485200
3380300
2840000
1481000
348700
9650000
1700000
34316200
264000
34580200
17269607
3138090
2570202
1370083
347812
7981323
1700000

34377117
203083
OVER
UNDER
2305000
00
2305000
215593
242210
269798
110917
888
1668677
00
2508083
203083
Excess of Funds Available over Expenditures
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTALUNDS AVAILABLE AND kt
FUNDS AVATTanrF
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
Capital Outlay
National Guard Units Grants
S117 tute Grant
Grants to Cities and Counties
Grants to civil Air Patrol
Excess of Funds Available over Expenditures
BUDGETED
165838300
187910400
251500
354000200
165838300
167063342
204313
333105955
2859900
259491500
49203500
4910000
3990000
861600
2100000
3932600
6000000
20488000
1600000
423000
100000n
354000700
43139862
48758726
2842005
2651085
775390
1947626
757722
5848621
20488000
1600000
423000
1000000

330232037
5733818
OVER
UNDER
00
20847058
47187
20894245
2859900
230200 335965855 1Bn
16351638
444774
2067995
1338915
86210
152374
3174878
151379
00
00
00
00
23768163
5733818STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Education A Budget as presented in unit report provided for
expenditures totaling 86740161500 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Revenue Sharing Funds
Antirecession Fiscal Assistance 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
APEG Grants
Salaries of Instructional Personnel
Sec 10a 1 and 10a 2
Salaries of Instructional Personnel
Sec 5
Salaries of Student Supportive Personnel
Sec 20a
Salaries of Administrative and
Supervisory Personnel Sec 21
Special Education Leadership Personnel
Sec 21c 2
Instructional Media Sec 13
Instructional Equipment Sec 14
Maintenance and Operation Sec 15
Sick and Personal Leave Sec 16
Travel Regular Sec 17
Travel Special Sec 17
Pupil Transportation Regular Sec 25
Pupil Transportation Special Sec 25
Isolated Schools
Selective PreSchool Development
NonAPEG Grants
Education of Children of Low
Income Families
Driver Education
Teacher Retirement
Instructional Services for the Handicapped
Preparation of Professional Personnel in
Education of Handicapped Children
Educational Training Services for the
Mentally Retarded
Tuition for the Multihandicapped
Severely Emotionally Disturbed
Compensatory Education
High School Program
64313300300
3400000000
600000000
68313300300
17840507200
586354000
64231130300 82170000
3400000000 00
600000000 00
68231130300 82170000
14349831759 3490675441
454799390 131554610
86740161500 83035761449 3704400051
00 55354381 55354381
86740161500 S 83091115830 3649045670
1153337000 1083042799 70294201
365220100 319431387 45788713
69030800 55753586 13277214
450000 429500 20500
52430800 35579151 16851649
16352400 12660759 3691641
47327400 35665659 11661741
69480200 51716453 17763747
155476600 142835272 12641328
24838300 24451044 387256
33320400 33320392 08
32341084000 32345629480 4545480
3864414000 3871178418 6764418
1383396000 1383409866 13866
4167840000 4170740697 2900697
91777000 88654354 3122646
1168161600 1168135203 26397
43017000 43083424 66424
5646114400 5645559396 555004
292040400 291849868 190532
52269000 23260978 i 29008022
7614000 6896209 717791
3243969500 3239229596 4739904
214316500 211883563 2432937
9830000 9313446 516554
582123600 558309297 23814303
6383389500 5364196455 1019193045
35000000 00 35000000
4055384700 4042665682 12719018
517072100 435844278 81227822
10645400 12402530 1757130
1455000 00 1455000
62200000 62199960 40
535277300 535275100 2200
1024674700 1024209240 465460
1391234300 1294390568 96843732
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURI
EXPENDITURES continued
NonAPEG Grants continued
High School Construction
Vocational Teacher Training
Vocational Education Research and
Curriculum
Adult Education
Area Vocational Technical Schools
Junior College Vocational Program
Quick Start Program
Comprehensive Employment and Training
Guidance Counseling and Testing
Educational Television
School Library Resources and Other Materials
Salaries and Travel of Public Librarians
Public Library Materials
Talking Book Centers
Public Library Maintenance and Operation
School Lunch
Supplementary Education Centers and Services
Staff Development
Supervision and Assessment of Students
Cooperative Educational Service Agencies
Superintendents Salaries
Research and Development Utilization
Public Library Construction
Grants to School Systems for
Authority Lease Rental Payments to
Georgia Education Authority Schools
Direct Grants to School Systems
for Capital Outlay Purposes
Excess of Funds Available over Expenditures
EXPENDITURES continued
OVER
BUDGETED ACTUAL UNDER
52000000 55000000 3000000
84261900 77764013 6497887
75158300 69192922 5965378
300813400 270539727 30273673
2861403000 2813015261 48387739
47769300 44460985 3308315
160000000 90995703 69004297
291945200 196845677 95099523
18062600 17973285 89315
5618600 5618600 00
478807800 478810850 3050
272288500 261965302 10323198
315481000 309799010 5681990
16000000 15999995 05
84907200 84783770 123430
8703552100 6767914190 1935637910
460584300 333329166 127255134
54000000 53491821 508179
14500000 8415000 6085000
219700000 219700000 00
314980700 306640160 8340540
20736900 22710031 1973131
17800000 16200000 1600000
2674347400 2674356756 9356
83879300 83879279 21
86740161500 S 82902605113 S 3837556387
s 188510717 S 188510717
The above comparison indicates that APEG Grant for Salaries of Instructional Personnel Sec 10a 1 and 10a 2
was overspent in the amount of 4545480 APEG Grant for Salaries of Instructional Personnel Sec 5 was overspent in
5emSU2c f S6764418 APEG Grant for Salaries of Student Supportive Personnel Sec 20a was overspent in the amount
J6 APEG Grant for Salaries of Administrative and Supervisory Personnel sec 21 was overspent in the amount of
2900697 APEG Grant for Instructional Equipment Sec 14 was overspent in the amount of 66424 NonAPEG Grant for
Preparation of Professional Personnel in Education of Handicapped Children was overspent in the amount of 1757130
NonAPEG Grant for High School Construction was overspent in the amount of 3000000 NonAPEG Grant for School Library
Resources and other Materials was overspent in the amount of 3050 NonAPEG Grant for Research and Development
Utilization was overspent in the amount of 1973131 and Grants to School Systems for Authority Lease Rental Payments to
Georgia Education Authority Schools were overspent in the amount of 9356 These overexpenditures are in violation of
Section 52 of the General Appropriations Act Amended of 19761977 as approved February 14 1977STATE 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 in unit report
provided for expenditures totaling 1164603500 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
910041300
163043800
91518400
1164603500
905041300
131194384
87770907

11
1124006591
5000000
31849416
3747493
40596909
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
2386905
2 386905
1164603500 S 1126393496 38210004
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other contractual Expense
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
850605400
239773300
4695800
1322500
40198500
1240000
6102500
7919000
12746500
813694976
213355996
3873950
931207
36224387
1003776
3287172
7675440
12746420
36910424
f 26417304
f 821850
f 391293
f 3974113
236224
2815328
243560
80
S 1164603500 1092793324 71810176
33600172 33600172
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
totaiSg MZS Si2L2rJSSJS5S SSSTSKfSM JffiTS TS3iffir
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Payments to Employees Retirement System
Employer contributions
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1B 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
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
the University System of Georgia A Budget as presented on page 30 of unit report provided for expenditures totaling
50047390800 The Regents in turn made budget allocations totaling 45780438500 to the various units as shown on
pages 56 and 57 of unit report
Separate audit reports are made for the various units of the University System including research and extension
activities Section II of this report reflects a comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures for operations of units of the University System of Georgia
That portion of the total approved budget for the 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 30 of
unit report provided for expenditures totaling 4266952300 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Revenue Sharing Funds
Other Revenues Retained
EXPENDITURES
Authority Lease Rentals
Teachers Retirement
Excess of Funds Available over Expenditures
27 12 39 2 42 86106747 00045553 86152300 80800000 66952300 2786106747 1200045553 3986152300 280750100 4266902400 2259550100 1967977561 4227527661 39374739 393 394 393 499 499 499 747 246 747 00 00 00 00
22 20 42 59600000 07352300 66952300 00 39
39
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
B Bugetas1 Prsenledpaaf31 2E T1 fflTl f the Bard f Regents f the diversity System of Georgia
n 7 9Z i 7 presented on page 31 of unit report provided for expenditures totaling 8938 164 00 A ponarimn of
ISuowsf aVlable and buaeted expenditures to actual funls available and expenditures may be summrLId af
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
SREB Payments
Medical Scholarships
Regents Scholarships
Grants to Junior Colleges
Excess of Funds Available over Expenditures
872788500
21027900
893816400
174984300
58367100
101965000
34500000
20000000
504000000
872788500
2647786
875436286
156280569
57273163
99540000
33500000
20000000
437186328

11
00
18380114
18380114
18703731
1093937
2425000
1000000
00
66813672
89386400 803780060 90036340
571656226 71656226STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia state Scholarship commission as presented in unit report provided for
expenditures totlling 1113015600 A 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
924828100
81049300
107138200
1113015600
923828100
1458034
57937972
OVER
UNDER
1000000
79591266
49200228
983224106 129791494
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
payment of Interest and Fees
Direct Guaranteed Loans
Tuition Equalization Grants
State Student Incentive Scholarships
Law Enforcement Personnel Dependents
Scholarships
Excess of Funds Available over Expenditures
00 1813312 1813312
1113015600 985037418 127978182
65787700 63822449 1965251
22199300 22187381 11919
2000000 1807074 192926
400000 390524 9476
31983700 3567063 28416637
640000 601378 38622
2685600 2212428 473172
1750000 1750000 00
40450000 22050000 18400000
193500000 193500000 00
550000000 550000000 00
116970000 2266700 81049300
3600000 1333300
1113015600 981124997 131890603
3912421 3912421
STATE FUNDS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS
RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
eo o01 aPProved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
52262426 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Floor Fund for Local Retirement Systems
Excess of Funds Available over Expenditures
s 89000000 85400000 3600000
137242600 125781090 211181090 11461510
s 226242600 15061510
78803500 5 73148251 5655249
10810400 10729436 80964
1450000 1223505 226495
1300000 1274734 25266
1794700 1472995 321705
6700000 5934779 765221
36384000 31997390 4386610
89000000 S 85400000 211181090 M S
s 226242600 15061510
s 00 s 9
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
totaling sgln1fiPnnVedbUd9et r th VYees Retirement System Administrative Expense Fund provided for expenditures
exPndiurefmly3besumlrdra1s0tolloiC1Pated aVaUable Pr to actual 1
FUNDS AVAILABLE
OVER
ACTUAL UNDER
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Trave1
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer charges
Other Contractual Expense
Excess of Funds Available over Expenditure
98068300
42538600
5080000
500000
1300000
350000
7440000
22500000
18359700
98068300 f

82192589 15875711
34850792
5075592
400394
1300000
18575
7436803
15039613
18070820
7687808
4408
99606
00
331425
3197
7460387
288880
82192589
J22
15875711
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for
136425800 A comparison of anticipated funds available and budgeted expenditures to actual funds
tures may be summarized as follows
FUNDS AVAILABLE BUDGETED ACTUAL
REVENUES
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
Fund for construction Planning
10000000
126425800
74645800
14900000
1450000
1550000
1580000
20100000
600000
11600000
10000000
136425800
Excess of Funds Available over Expenditures
136425800

58222641
5968315
145555
122301
536531
3530539
441071
11495301
35000000
expenditures totaling
available and expendi
OVER
UNDER
10000000
82555302
92555302
27384033
119939335
115462254 1
4477081
00
43870498
43870498
27384033
16486465
16423159
8931685
1304445
1427699
1043469
16569461
158929
104699
25000000
20963546
The above comparison indicates that the Fund for Construction Planning was overspent in the amount of 25000000
This overexpenditure is in violation of Section 52 of the General Appropriations Act Amended of 19761977 as approved
February 14 1977
FRANCHISE PRACTICES COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Franchise Practices Commission as presented on page 12 of unit report pro
vided for expenditures totaling 4370500 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Per Diem and Fees
Excess of Funds Available over Expenditures
4370500
2725500
1095000
50000
100000
400000
4269900 J
2553581
798878
28604
58805
270877
3710745 i
559155
100600
171919
296122
21396
41195
129123
659755
559155STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the General Assembly of Georgia was 810000000 plus carryover of
reserves from prior year of 37692370 making total funds available of 847692370 The total expenditures of the
General Assembly of Georgia were 833016754 in the fiscal year ended June 30 1977
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
A GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt Sinking Fund Issued of the State of Georgia
General Obligation Debt Sinking Fund A Budget as presented on page 12 of unit report provided for expenditures totaling
1557500000 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
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
1557500000
OVER
UNDER
1320481900 237018100
1320481900 237018100
00 00
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
B GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA NEW
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
reJaliPPrSVS2 bVdt for the state of Georgia General Obligation Debt Sinking Fund New of the State of Georgia
I n52 qnn nT T king Fund B Budget as presented on page 13 of unit report provided for expenditures totaling
Itll 90000 A chanson 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
General Obligation Debt sinking Fund
Excess of Funds Available over Expenditures
OVER
UNDER
402890000 345546174 57343826
402890000 345546174 57343826
J30 00STATE 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 144965100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Mansion Allowance
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Other contractual Expense
Intern stipends
Excess of Funds Available over Expenditures
104516500
23810000
15806900
144133400
99965100
4000000
6785000
860000
280000
180000
85000
310000
100000
32400000
144965100

831652

104516500
21276665
15826400
141619565
1L
142451217
140461034
00
2533335
19500
99278674 686426
3625000 375000
6517719 267281
717378 142622
222438 57562
124343 55657
84700 300
127222 182778
81660 18340
29681900 2718100
4504066
1990183
1990183
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 225850000 A 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
OVER
UNDER
225850000
225850000
225850000
225850000
00
00
00
00
184
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented in unit report provided for expendi
tures totaling 705720100 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Art Grants
Payments to Regional Commissions
Excess of Funds Available over Expenditures
286289800
402279700
17150600
705720100
705720100
322122100
38523800
15795400
7333900
2205300
224143400
5253500
2050000
70172700
18120000
705720100

275539800
377361280
16925634
278695434
33695786
11214659
3444835
1574551
193634374
3838025
00
66709498
15032000

669826714
28291902
698118616
607839162
90279454
10750000
24918420
224966
35893386
28291902
7601484
43426666
4828014
4580741
3889065
630749
30509026
1415475
2050000
3463202
3088000
97880938
9927454
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
a JtalPPfVd T r thT State Ald Grants to Counties provided for expenditures totaling 11917013 00
summed as follows fUdS aVallable and budted expenditures to actual funds available and expenditures ma be
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
1191701300 1191701300
260000000
931701300
1191701300

260000000
931701300
1191701300
12 S
00
00
2STATE 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 AVAILABLE
REVENUES
Appropriation Allotments
State Funds
1351700000
OVER
UNDER
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
420000000
931700000
1351700000
420000000
931700000
1351700000
00
00 00
00
s 00
I 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
expenditures totaling 35136400 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
35136400
29939351 lr
OVER
UNDER
5197049
26736400
3030000
1500000
700000
1700000
1370000
100000
24099747
2765588
1250319
367572
933848
515259
7018
2636653
264412
f 249681
332428
766152
f 854741
92982
5197049STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Departmental Operations of the Department of Human Resources A Budaet a reed
in unit report provided for expenditures totaling 39944432200 A comparison of antLipted funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows available and
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
Grants for Regional Prenatal and
Postnatal Care Programs
Crippled Children Benefits
Kidney Disease Benefits
Cancer Control Benefits
Benefits for Medically Indigent High Risk
Pregnant Women and Their Infants
Family Planning Benefits
Benefits for Midwifery Program
Facilities Construction Grants
Grants for DeKalb County Mental
Retardation Project
Grants for Chatham County Mental
Retardation Project
GrantsInAid to Counties
Benefits for Family Living Care
Community Residential Services Program
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
Group Homes for the Mentally Retarded
Work Incentive Benefits
Grants to Fulton County for 24hour
Emergency Social Services
Benefits for child Care
Areawide and Community Grants
Nutrition Grants
Grants for Nephrology Centers
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants for Drug Abuse community
Treatment Programs
OVER
UNDER
12732785700
24970737600
2240908900
250413600
1216492751
480184852
39944432200 37997340997 1947091203
12482372100
23754244849
1760724048
2647496742
40644837739
2647496742
700405539
6462685300 6118316836 344368464
3325873800 3190664141 135209659
286668300 242537652 44130648
5504300 3862223 1642077
44661400 26718651 17942749
89189900 84445714 4744186
200315000 169421855 30893145
304220000 268381133 35838867
5216934300 4302017508 914916792
2000000 2000000 00
15000000 15000000
343058800 332882118 10176682
57410000 52448499 4961501
64685000 64684488 512
335700000 336168825 468825
84682300 56766341 27915959
17500000 13973975 3526025
350000000 321797331 28202669
10730000 10059292 670708
9950700 9906430 44270
1027671500 1019123232 8548268
113732500 108883045 4849455
5206500 5198000 J 8500
2707573800 2586236094 121337706
243996700 242104470 1892230
104440500 100575698 3864802
405843100 397842981 8000119
7500000 7759963 259963
170684600 165441262 5243338
110200000 50242570 59957430
13000000 14891100 1891100
694801400 668180453 26620947
270077200 172714423 97362777
497559000 326773200 170785800
18500000 18332440 167560
85000000 33500000
10653014700 10195777892
3005281200 2944797043 60484157
85837400 74178013 11659387
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF continued
DEPARTMENTAL OPERATIONS continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
Grants to Counties for Social services
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Excess of Funds Available over Expenditures
BUDGETED
2487743000
10000000
OVER
ACTUAL UNDER
2312796796 174946204
10000000 i02
S 37077401687 Sf1 2867030513
S 3567436052 S 3567436052
The above comparison indicates that Benefits for Medically igentHigh Risk Hmoun t 29 93 ana Grants to
overspent in the amount of S468825 Foster Grandparent Program was Yspentin th e amoun t of expendltures are
Fulton County for 24hour Emergency Social Services were overspent in the amount of 18 911 00 I P
in violation of section 52 of the General Appropriations Act Amended of 1976 1977 as approvea e y
HUMAN RESOURCES DEPARTMENT OF
B MEDICAID SERVICES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
unit rprodlonSture Sg T 1 Sgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
11574997600
29646034100
3903385700
11562200100
19746078006
1013955608
12797500
9899956094
2889430092
45124417400 32322233714 12802183686
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
3363658268
3363658268
s 45124417400 35685891982 Sf 9438525418
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and printing
Equipment purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Medicaid Benefits
Medicaid Benefits Payables
Payments to Counties for Adult Mental Health
Payments to Counties for child Mental Health
Payments to counties for Alcoholism
Contracts for Hospital Audits
contracts with Delta Dental Plan of Georgia
Contract with Georgia Medical Care
Foundation
of Funds Available over Expenditures
222016500
97523900
3350000
3500000
13950900
4679900
529378500
115564000
29530789700
14181464000
200000000
6900000
23100000
14700000
40000000
137500000
1 986 482 64
841 974 05
19 512 60
19 805 98
134 758 4y
12 292 97
5 181 972 61
748 59 2 15
246 345 957 02
70 136 816 81
1 415 812 42
36 227 67
133 504 69
147 000 00
391 000 00
133072200
S 32888243210
2797648772
23368236
13326495
1398740
C 1519402
475051
C 3450603
11181239
40704785
48 96193998
71 67782319
58418758
3277233
9749531
00
900000
4427800
U22 36174190
2797648772STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
C MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
funds available and budgeted expenditures actual fSle1iSulSS2flClPtad
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
Regular Operating Expenses Reserve
Grants to CountyOwned Detention Centers
Outpatient and Aftercare Drug Purchases
Reserve for Operation of Clayton RYDC
Excess of Funds Available over Expenditures
OVER
UNDER
13054684500 12941462000 113222500
93298100 380243840 286945740
3298475400 3187766085 110709315 63013925
16446458000 16509471925
00 45630620 45630620
16446458000 S 108644545 231641038
12390068200 S 12158427162
2580313200 2556980898 23332302
21964700 18050032 3914668
10292800 10004876 287924
1683300 1047038 636262
59865200 55029497 4835703
66129600 57183245 8946355
113091000 105238186 7852814
126902300 120992281 5910019
377613300 235973568 141639732
554500000 554500000
29722500 00 29722500
34650000 34650000
75000000 74871720
4661900 00 4661900
16446458000 s 15982948503 S 463509497 572154042
572154042
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
189
INDUSTRY AND TRADE DEPARTMENT OF
A INDUSTRY AND TRADE BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Bureau of Industry and Trade of the Departmentof IndustrYd Trade B
st rresented In unit report provided for expenditures totaling 8821BBOB4 A compdriiun ui y
andPDudgetSd expenditures to actual funds available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL H UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Capital Outlay
Authority Lease Rentals
Local Welcome Center contracts
Advertising
Direct Payments for World Congress
Center Operations
Excess of Funds Available over Expenditures
873443300 812996500 60446800
8744784 8742060
882188084 821738560 60449524
174006000 169516314 4489686
95171705 91265908 3905797
13110900 11852883 1258017
3285000 2369520 915480
6402679 6104763 297916
23757000 22526925 1230075
4001800 2546589 1455211
72600000 72599550
279000000 200000000 79000000
6553000 6550000 3000
72800000 72800000
131500000 131500000 00
8871 88084 789632452 92555632
371 06108 s 32106108
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INDUSTRY AND TRADE DEPARTMENT OF
B COMMUNITY AFFAIRS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
in unSepotaoIdfdbforenditrealLf or9SoSf853eoSeParment f Tde B BUet as presented
expenditures to actual funds ettre9y82LaJiSSPrlrtleXPatea
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
Grants to Area Planning and
Development Commissions
HUD 701 Planning Grants
LEAA Action Local
LEAA Action State
LEAA State BuyIn
LEAA Planning
LEAA Juvenile Justice
LEAA Block Action Prior Year
LEAA Discretionary
LEAA Block Action 72
Excess of Funds Available over Expenditures
OVER
UNDER
285010500
2723058700
17026700
281365600
1713211588
254030
3644900
1009847112
16772670
3025095900 1994831218 1030264682
64989400 1092050180 in
3090085300 3086881398 Sl 3203902
s 174998400 151564483 23433917
19887000 16727593 3159407
7210500 6992514 1 217986
3590600 2632819 957781
2138600 2080238 f 58362
14130300 11849506 2280794
5314200 4317914 1 996286
28793000 28793000 00
117000000 115667500 1332500
97339000 97339000
770130000 192156200 5 77973800
379870000 8600000 1 3 71270000
140489400 61721499 1 78767901
80243300 69484211 f1 10759089
55347200 20564000 1 34783200
974178600 931164493 f1 43014107
197925200 197031908 ri
21500000 10159900 H 11340100
3090085300 1928846778 1158034620 11 11 61238522 58034620

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

INDUSTRY AND TRADE DEPARTMENT OF
C BUILDING ADMINISTRATIVE BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
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
OVER
UNDER
Excess of Funds Available over Expenditures
9074100 997500 8837700 1006310 236400 8810
10071600 9844010 6457370 401828 365445 1981154 71917 282474 227590
6458300 456400 500000 2006900 300000 350000 930 54572 134555 25746 228083 67526
10071600 s 9560188 283822 s 511412
283822
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for eSend
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
777585800
176695700
10400800
964682300
ACTUAL
777585800
196478734
13357337
987421871
OVER
UNDER
00
19783034
2956537
22739571
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
249100
3652318
3403218
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 purchased
Excess of Funds Available over Expenditures
5 92166800
1 35122200
32182800
28437100
12551200
25297200
1557500
1 06123500
5115900
26377200

582831818
133246709
23963896
27675543
7831800
23233325
735238
103071919
1583934
22214364
326388546 S 38542854
64685643 S 64685643
9334982
1875491
8218904
f 761557
4719400
2063875
822262
3051581
3531966
4162836
192
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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 121256700 A 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
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
1212 1212 56700 00 56700 121256700 369874 121626574 120547576 1078998 5 S 5 00 369874 369874
1212 56700 709124
1078998
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 135603100 A 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
OVER
UNDER
135603100
135603100
135603100
130774540 1
4828560
4828560
4828560STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts as presented on page 14 of unit report provided for expenditures
totaling 778500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
778500000
00
J50
778500000
778500000
7r78500000
ACTUAL
778500000
5799910
21370533
805670443
2093948
807764391
803637951
5 4126440
OVER
UNDER
00
5799910
21370533
27170443
2093948
29264391
25137951
4126440
The above comparison
indicates that the actual expenditures of the Superior Courts exceeded the approved budget
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 eSendituresPoIung 137870700 A 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
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
18885100 87137500 18885100 91743300 00 4605800
106022600 110628400 4605800
31848100
137870700
137870700
30305567
140933967
Izl
1542533
3063267
s 114757501 23113199
S 26176466 26176466STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
APPELLATE COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
turesotaling1 OOOSoA corLoHfanticrpatef 11 TT10 f
and expenditures may be summarized follows tlClpatEd fUnds avallle and budgeted expenditures to actual funds available
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
11400000 11400000
OVER
UNDER
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
reporrovrLaorixpendfrurertolrnrSToOOo f th M1 as presented on page 12 of unit
tures to actual funds ailable0 VuZlrTfolowsT M
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
750000
ACTUAL
750000
OVER
UNDER
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
eSendrturesalrnglfOOOO f comparisTofticeTr0 ntSa 10 f Prided
available and expenditures ma be summarizes follows available and budgeted expenditures to actSal funds
FUNDS AVAILARTE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1500000
1500000
OVER
UNDER
1500000 51124053 375947
5 375947 375947STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUVENILE COURT JUDGES COUNCIL OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Council of Juvenile Court Judges as presented on page 10 of unit report provided
for expenditures totaling 4034100 A 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
4034100
4024236
9864
OVER
UNDER
00
9864
9864
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 in unit
rorvdePor expenditures totaling 48011800 A comparison of anticipated funds available and budgeted expendi
report provided for expenditures totaling 480
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
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
480 118 00 468 028 00 12 090 00
392 61 R 00 380 246 56 12 371 44
25 noo no 18 540 24 6 45y lb
60 noo 00 59 584 84 415 ib
1 5nn 00 1 420 01 79 yy
500 00 on 465 56 95 51 34 56 05 51
5nn on s 460 150 464 563 00 11 J59 1 350 uu
480 118 00 19 65 3 563 89
89
The above comparison indicates that Per Diem and Fees were overspent in the amount of 56 11
in violation of Section 52 of the General Appropriations Act Amended of 19761977 as approved February 14STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B 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 Coirmrehensi nt
rovIdeoreendesoLlIf 7i92 lllTo T 2f B get pretentel fTunlT report
o actual rundsvailable anrepLLuriray9be0sUmmardrarfoloesralPated
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
Capital Outlay
Other Contractual Expense CETA
WIN Grants
Unemployment Compensation Reserve Fund
CETA Direct Benefits
Excess of Funds Available over Expenditures
OVER
UNDER
325816400
11853452500
00
323316400
11215475949
15083814
12179268900 11553876163
25000 6379765 150838 00 51 14
6253927 37
202166455
202166455
12179268900 11756042618 423226282
2973046800
740846300
89555000
3100000
82330000
8500000
337090800
20000000
200000000
99800000
125000000
7500000000
2921822927
535674741
80626463
1298291
93837047
5230371
274598984
25346285
8211583
48231643
88630486
6554606780
51223873
2 05171559
8928537
1801709 11507047
3269629
62491816 5346285
1 91788417
51568357
36369514
9 45393220
10638115601 1541153299
11179270T7 1117927017
was ovrsperirtnmZro of 11507047 and Capital Outlay
Appropriations Act Amended of llleltlils amoved February 14 197 V1latln f Section 52 f the GeneralSTATE UNITS
COMPARISON 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 242454800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Books for State Library
229939600
12515200
242454800
200914900
21829200
7268300
4082700
1430000
3324700
25000
3580000
227439600
12366307
239805907
Excess of Funds Available over Expenditures
238472270
1333637
2500000
148893
199765373 1149527
20156693 1672507
7061831 206469
3432024 650676
1424049 5951
3139344 185356
14753 10247
3478203 101797
OFFENDER REHABILITATION DEPARTMENT OF
A CORRECTIONS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Corrections of the Department of Offender Rehabilitation A Budget
as presented on pagel2 of unit report provided for expenditures totaling 409983800 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
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
Mentally Retarded Offender Program
Excess of Funds Available over Expenditures
OVER
UNDER
312466300 312466300 00
93365700 66850537 26515163
2328400 00 379316837 2328400
f 408160400 28843563
1823400 44754082 42930682
J409983800 424070919 14087119
5 286560400 274596881 11963519
53842200 49794736 4047464
10389800 8217914 t 2171886
2900000 2813581 86419
3247200 2110686 1136514
2611900 2195511 416389
5006400 4245264 761136
31850600 30382029 1468571
13475300 13088343 386957
100000 100000 00
S 409983800 387544945 22438855
36525974 36525974
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
funds avails and budgeted expenditure to actual funs vaESlli50 tHTfol
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEARS
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
Payments to Central state Hospital
for Meals
Payments to Central state Hospital
for utilities
Outside Health Service Purchases
Payments to Talmadge Memorial Hospital
Overtime
Excess of Funds Available over Expenditures
BUDGETED
3674600900
197436000
93608S00
3965645700
3674600900
168894834
68903008
2192162000
926444700
17898800
51275000
1474300
118411800
27061800
3097800
44248900
33200000
84000000
23700000
39120000
283680000
60650600
9200000
34510000
8000000
13500000
21542
9113
112
511
4
1069
238
30
345
305
840
252
340
2755
65085
37970
77512
45025
83909
86576
65439
27116
29284
83016
00000
21904
66305
00500
59340102
3452255
32851518
8035419
12951118

11
3912398742
5990000 66725108
3971635700 3979123850
OVER
UNDER
00
28541166
24705792
5324695E
60735108
7488150
3862920053
1162037 97
37896915
15106730
6621288
129975
990391
11425224
3196361
70684
9719616
2616984
00
1521904
5053695
8179500
1310498
5747745
1658482
35419
548882
108715647
116203797
MemorSl StSSSSSSS oTf e ST t to Talmadge
General Appropriations Act Amended of 19761977 as approved 177 vilation of Seti of tieSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
C OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation C Budget as presented on page 118 of unit
report provided for expenditures totaling 900161700 A comparison of anticipated funds available and budgeted experC
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
716898100
154511300
22459700
893869100
6292600
900161700
716898100
118102430
25366431
860366961
70867546
931234507
3640887 2906731
S
64574946
S 31072827
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
Excess of Funds Available over Expenditures
668144300
174557800
29065300
5327300
1031200
11163500
9787100
490200
595000
661715471
138664601
24925411
4588927
613742
8257796
5046040
136857
00
843948845
87285662
zL
S
6428829
358 92199
41399
417438
292524
4741263
353343
595222
56212855
87285662
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 Bud
resented on page 144 of unit report provided for expenditures totaling 174966100 A comparison of anticipated r
as presented on page 144 of unit report provi
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
Budget
unds
FUNDS AVAILABLE
OVER
1 rSDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
174280200 172280200 2000000
334900 370805 35905
351000 313821 37179
174966100
172964826 ij
200124
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Excess of Funds Available over Expenditures
52720800
11029400
8700000
320000
453800
1742100
174966100

149414926
10288290
7599122
297617
435311
1727773
169763039
3201787
33 05S 4
7 411 10
11 oos S
1 25
1 1S4 S9
143
ylguu STATE UNITS
COMPARISOH 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 2998755900 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
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 Claim Payments
Excess of Funds Available over Expenditures
1000000
57188300
2940567600
1000000
33923283
2952260507

00
23265017
11692907
2998755900 2987183790
11572110
00
2998755900
194260000
14079300
3598000
6527500
549000
21553100
70413500
92500000
25275500
2570000000
2998755900
1167350287
1167350287
4154534077 1155778177
184000064
14070630
2860369
5353653
541431
20548419
70255003
91600045
18288381
2384709673
10259936
8670
737631
1173847
7569
1004681
158497
899955
6987119
185290327
2792227668 206528232
1362306409 1362306409STATE 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 2726199000 A 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
2488037600
153687000
84474400
2726199000
2486170400
142974905
82130878

2711276183
OVER
UNDER
1867200
10712095
2343522
14922817
CARRYOVER FROM PRIOR YEAR
Transfer from Reserve
127105
2711403288 14795712
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
Conviction Reports
Excess of Funds Available over Expenditures
1886731300
432279300
19141400
90066900
87406600
37071600
12756000
142216000
956400
1173500
16400000
2726199000

1879796666
422708446
15714204
89696841
77277594
36748304
11079309
136186062
956400
936172
15231350
2686331348
25071940
6934634
9570854
3427196
370059
10129006
f 323296
1676691
f 6029938
00
237328
1168650
39867652
25071940STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
expenditures totaling 231396500 A comparison of anticipated funds available
available and expenditures may be summarized as follows
page 12 of unit report provided for
and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
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
Excess of Funds Available over Expenditures
224279100
7117400
231396500
184679400
21812100
9450000
1255000
450000
9550000
4200000
231396500

220779100
6760812
227539912
2996355
230536267
74779996
20759340
7186535
558082
392956
5620194
3708845
213005948
17530319
OVER
1 UNDER
3500000
356588
2996355
860233
9899404
1052760
2263465
696918
57044
3929806
491155
18390552
17530319
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
23 4Se997too TS J e DePtment f Revenue as presented in unit report provided for expenditures totaling
iuris miy be simmariIL rolowsf P aTOllable and gete5 expenditures to actual funds available and expendi
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 OfficialsRetirement
and FICA
Loans to Countiesproperty Reevaluation
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Excess of Funds Available over Expenditures
1924449700
450000
420700000
2345599700 2340809181
1919449700
659481
420700000
1258992000
225531200
59750000
15070000
83639400
11417100
7200000
420700000
45000000
6000000
145000000
39000000
28300000
1256569136
222170309
56154153
14956967
64694900
11292305
4961243
419368114
43796670
00
134732771
35419491
23779250

2287895309
5 2913872
OVER
UNDER
5000000
209481
00
4790519
2422864
3360891
3595847
113033
18944500
124795
2238757
1331886
1203330
6000000
10267229
3580509
4520750
57704391
52913872STATE UHITS
COMPARISON OF APPROVED BODGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State as presented on page 20 of unit report provided for expenditures
ing 5718094800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
totaling
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
654643600
15416800
37149700
707210100
654633000
16326193
43659358
714618551
OVER
UNDER
10600
909393
6509658
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
10884700
718094800
10884607
7255031Se
IL
7408358
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Authority Lease Rentals
Excess of Funds Available over Expenditures
417730900 4 17661775 69125
135815700 1 20340650 15475050
21829000 20988126 840874
26575500 24603241 1972259
7947700 8202239 254539
20770200 23540870 2770670
2225800 2407155 181355
3700000 3692751 7249
81500000 81500000 00
718094800
702936807
15157993
The above comparison indicates that Equipment Purchases were overspent in the amount of 254539 Per Diem and Fees
were overspent in the amount of 2770670 and Computer Charges were overspent in the amount of 1 813 55 eSe over
expenditures are in violation of Section 52 of the General Appropriations Act Amended of 19761977 as approved
February 14 1977zu STATE 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
totaling S610PrfAbU3Iet fr hS DePartrnt of Transportation as presented in unit report provided for expenditures
eJItiea24 fUndS bUd9eted l fundsvailable
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
22618746506
19391389500
1074319903
22612021901
14094976448
1124000076
OVER
UNDER
6724605
5296413052
49680173
43084455909 37830998425 5253457484
33620769735
76705225644
29341650263 4279119472
67172648688 9532576956
90 621628 00 84 926 820 2S
37 412039 80 24 690 468 61
1 633513 00 1 192 583 91
3 101200 00 3 003 429 11
559210 00 292 757 30
1 133137 00 726 101 26
3 568485 28 2 829 282 fin
1 389863 00 1 298 666 98
1 379950 00 1 136 132 54
t93 911112 43 229 307 200 59
27 366352 00 27 366 351 24
4 535765 93 3 749 51 0
190000 00 179 358 on
250000 00 250 000 00
569480775
1272157119
44092909
9777089
26645270
40703574
73920248
9119602
24381746
36460391184
76
78625391
1064200
00
38610359183
29077782227STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Department of Veterans Service as presented on page 12 of jf Pf
d for expenditures totaling 829416300 A comparison of anticipated funds available and budgeted expenditures to
vided for expendi
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem and Fees
Computer Charges
Other Contractual Expense
Grants to Confederate widows
Repairs and Maintenance
Operating Expensepayments to
Central State Hospital
Operating ExpensePayments to
Medical College of Georgia
Excess of Funds Available over Expenditures
589362500 589228300 134200
240053800 237023073 3030727
829416300 826251373 3164927
f 199113200 196162652 2950548
14649500 14639729 9771
6462500 5913214 549286
2000000 1862527 137473
11224800 11219064 5736
880000 490540 389460
15000 3981 11019
1770000 1770000 00
1454200 1179600 274600
930000 929834 166
402677400 395434350 7243050
188239700 174898356 804503847 13341344
S 829416300 24912453
21747526 5 21747526
WARM SPRINGS MEMORIAL COMMISSION FRANKLIN P ROOSEVELT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Franklin D Roosevelt Warm Springs Memorial Commission does not file a budget with the Office of Planning and
BudgetSTATE 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 210342606 A 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
209812900
529706
64132300
26487806
3340000
1378100
875000
7060000
7069400
210342606

209812900
529706
210342606

163457869
26448003
3201867
1296082
866996
6963258
7040875
209274950
1067656
OVER
UNDER
00
00
674431
39803
138133
82018
8004
96742
28525
1067656
1067656207
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAv GENERAL COMMENTS
211
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 1977
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1977
FINANCIAL CONDITION
The consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 222223 shows
there was a surplus in Budget Funds of S42075067 at June 30 1977 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 542075067 the surplus of Revenue Sharing Funds
was 5518 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 299383954 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 1977 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 90337799290 at June 30 1977 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 1977 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
BUDGET
FUNDS
23371987100 23371987100
9287713086
14182960086
9287448122
11191835173
AUXILIARY
ENTERPRISES
264964
2991124913
46842660272 43851270395 2991389877
558794738
276376025
32037987461
12021087943
2018776300
505890698
59809781
00
30403941722
10905483335
2018776300
505890698
46583742402 43834092055
76988121
1094088633
S 47677831035
498984957
276376025
1634045739
1115604608
00
00
2749650347
1017100512
S 37667508212
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 56 and 57 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 545780438500
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
BUDGETED
ACTUAL
OVER
UNDER
5 23371987100 23371987100 00
22373792400 20479283295 1894509105
45745779500 43851270395 1894509105
34659000
59809781
25150781
EXPENDITURES
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available over Expenditures
43911080176 1869358324
31077316500 30403941722 6733747 78
11903491900 10905483335 9980085 65
2078283700 2018776300 595074 00
721346400 505890698 215455702
457804385 nn 43834092055 1946346445
76988121 S 769881 71
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 278333 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 unit of the University System of Georgia are quoted as
follows
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
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 Uune 30 1977 are as followsGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
INVENTORY OF EQUIPMENT continued
1 Number of Items Charged on Inventory Test Listing
2 Number of Items Physically Located During Audit
3 Number of Items not Physically Located During Audit
4 Number of Items Located in Test Area with inventory Decal
and not Charged on Test Inventory Control Listing
1840
989
851
5 Number of Items Located in Test Area with Inventory
Decal Missing
172
84
6 Number of Items Located in Other Areas
The examination indicated a serious lack of internal control in the area of equipment location and reporting to inven
tory records Physical inspections should be periodically 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
MEDICAL COLLEGE OF GEORGIA
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 1977 are as follows
2163
1 Number of Items Charged on Inventory Test Listing
2 Number of Items Physically Located During Audit
j4 1102
3 Number of Items not Physically Located During Audit
4 Number of Items Located in Test Area and not Charged on Test
Inventory Control Listing
176
5 Number of Items Unnumbered
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 College
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
in the audit reports for the past four years it has been 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
SENIOR COLLEGES
ALBANY STATE COLLEGE
UNEXPENDED PLANT FUND
STATE FUNDS
During the course of this examination it was noted that 5917784 was reserved for student loans by the College
The money loaned to students was received from the sale of surplus property in prior years All efforts should be made to
collect outstanding notes and these funds should be used for proper Unexpended Plant Fund purposes onlyGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS
Included in the Private Trust and Agency Funds are overdrawn balances of 8617 for Federal Income Tax and 2154861
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
COLUMBUS COLLEGE
PRIVATE TRUST AND AGENCY FUNDS
Exhibit G of unit report shows two individual agency fund accounts with negative balances at June 30 1977 As
agency funds are funds held by the College as a custodian for others disbursements should not be made in excess of the
balance of funds on hand If receipts are not received to cover the excess disbursements then reimbursement should be
secured from the individual authorizing the excess disbursements
FORT VALLEY STATE COLLEGE
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 accepted
a proposal by the College for repayment of this overexpenditure during a three year period ending June 15 1978 During
the period under review a payment of 1889300 was made leaving a balance of 2683036 to be repaid at June 30 1977
LOAN FUNDS
At June 30 1977 the listing of the loans outstanding subsidiary accounts of the National Direct Student Loan Fund
was out of balance by 2162643 with the control account Reconciliation of control and subsidiary accounts should be
performed monthly to insure that the financial statement accurately reflects the balance in the National Direct Student
Loan Fund
PRIVATE TRUST AND AGENCY FUNDS
The Student Activities Fund of Fort Valley State College had a deficit of 5647512 at June 30 1977 an increase of
822424 from the previous fiscal year Action has been initiated by the Board of Regents and the business office of the
College to correct this problem
GEORGIA COLLEGE
GENERAL
The cash balance at June 30 1977 included 475812 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
The notes receivable of the National Direct Student Loan Fund of Georgia Southern College reflected a balance of
218387390 on June 30 1977 However this balance was not verified because steps are now being taken to computerize
the entire billing and collection process for the Loan Funds
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and physical location of items in specified
departments The results of the audit tests for the year ended June 30 1977 are as followsGENERAL COMMENTS 215
AUDIT FINDINGS continued
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE continued
INVENTORY OF EQUIPMENT continued
1 Number of Items Charged on Test Inventory Control Listing 497
2 Number of Items Physically Located at Audit Site 489
3 Number of Items not Physically Located During Audit 30
4 Number of Items Physically Located in Test Area and not
Charged on Inventory Control Listing 12
5 Number of Items Located with Inventory Decal 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
NORTH GEORGIA COLLEGE
CASH IN BANKS
During the fiscal year ended June 30 1977 North Georgia College did not reconcile their bank statements to general
ledger cash balances Due to this condition the auditors spent an extraordinary amount of time in the verification of cash
in banks Major problems were incurred due to the improper posting of general journal entries Reconcilation of cash
balances by fund to bank statements should be done monthly
ACCOUNTS RECEIVABLE
Subsidiary records of student fees due from various Federal and State agencies were not in agreement with general
ledger postings in Resident Instruction Fund Auxiliary Enterprises and Private Trust and Agency Funds Listings of fees
from subsidiary records totaled 420134 and postings to general ledgers totaled 411233 resulting in an unaccountable
difference of 8901 Subsidiary records should be reconciled monthly to the fund for which fees are received
INTEREST RECEIVED
The Endowment Funds and Private Trust and Agency Funds of North Georgia College at June 30 1977 had certificates of
deposit with the Bank of Dahlonega of 21550000 and 10262442 respectively Interest received of 1621583 from these
investments was accumulated in the Restricted Funds and was not allocated to the proper funds Interest should be credited
to the appropriate fund as it is received
PERSONAL SERVICES
On Schedule 15 of unit report Reconciliation of Personal Services Travel and Per Diem there is an unaccountable
amount of 795296 in the reconciling of Personal Services reported to the Department of Audits and the general ledger
postings Failure to reconcile reported listings of salaries to expense accounts resulted in overstatement of individuals
reported salaries in Report of the State Auditor of Georgia Supplement Units of the University System of Georgia for
the year ended June 30 1977
GENERAL JOURNAL ENTRIES
During the course of the audit it was noted that the general journal entries of North Georgia College were in many
cases missing did not have proper documentation did not have authorizations and included duplicate numbers
RESIDENT INSTRUCTION FUND
SURPLUS
An unidentifiable amount of 29358 is included in the surplus of 1251366 at June 30 1977 This was the amount
needed to balance the general ledger of the Resident Instruction Fund The auditors could not classify this amount due to
problems with North Georgia Colleges financial record keeping system as discussed elsewhere in these Comments and in
Comments of audit reports of prior years
BGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE continued
AUXILIARY ENTERPRISES
CASH OVER AND SHORT
Exhibit D and Schedule 9 of the unit report show revenue of 111109856 Included in this amount is the
accumulation of cash over and short for the fiscal year There is no provision for recording cash over and short on the
general ledger therefore sales of the Auxiliary Enterprises are reflected as adjusted amounts Sales should be recorded
at their actual value and any adjustments to cash received should be accountable
LOAN FUNDS
During the year ended June 30 1977 adjustments were made to increase and decrease accounts for Georgia Higher
Education Assistance Corporation Loan Fund of 327053 for Charles B Johnson Memorial Fund of 107 for John H
Moore Loan Fund of 15000 and National Direct Student Loan Fund of 269115 This net adjustment of 42831 was
the result of reconciling subsidiary loan records to the general ledger and is unsupported by loans issued or collected
Periodic reconciliations of subsidiary records should result in only justifiable adjustments
SAVANNAH STATE COLLEGE
ACCOUNTS RECEIVABLE
In previous audit reports references have been made to the practice of Savannah State College officials deferring
student fees There is no provision in the policies of the Board of Regents for the deferment of student fees During
the period under review this practice was discontinued The Department of Audits has been assured that this practice
will not be resumed
On June 30 1977 an account receivable of 20000 was shown in Auxiliary Enterprises for the Presidents office
Business Luncheon During the course of this examination funds were secured and deposited in Auxiliary Enterprises to
liquidate this balance
RESTRICTED FUNDS
On June 30 1977 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
A review of the Comprehensive Employment and Training Act Program indicated some irregularities in hiring practices of
the program Officials of Savannah State College should strictly adhere to regulatory policies of the program
AUXILIARY ENTERPRISES
In the year under review Savannah State College discontinued College operations of the dining hall and snack bar
The College entered into a contractual agreement with ARA to operate these facilities
SECURITY OFFICE
During the period under review the internal auditing staff of Savannah State College conducted an examination of the
Security Office and discovered discrepancies in the receipts of monies for automobile campus permits At the time of this
report the investigation was continuing and the findings will be presented in the next audit report
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of items in specified
departments 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 recordsGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
ANNUAL LEAVE RECORDS
In the year under review it was noted that inadequate and incomplete annual leave records were being maintained by
officials at Valdosta State College However the auditors were assured that corrective actions would be taken immediately
to correct this deficiency
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
RESIDENT INSTRUCTION FUND
The auditor 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
PRIVATE TRUST AND AGENCY FUNDS
Exhibit F of unit report shows four individual agency fund accounts with negative balances at June 30 1977 As
agency funds are funds held by the College as a custodian for others disbursements should not be made in excess of the
balance of funds on hand If receipts are not received to cover the excess expenditures then reimbursement should be
secured from the individual authorizing the excess disbursements
CLAYTON JUNIOR COLLEGE
RESIDENT INSTRUCTION FUND
In the year under review a cash shortage of 45494 was reported to the Board of Regents of the University System
of Georgia This amount represents the sum of two cash receipts and fees collected from a night student for which no
receipt was issued After an investigation by the College officials a claim for replenishment was filed under the bonding
agreement maintained by the Board of Regents and is reflected as an account receivable on Schedule 2 of unit report
AUXILIARY ENTERPRISES
in the year under review a cash shortage of 27461 was reported to the Board of Regents of the University System
of Georgia After an investigation by the Georgia Bureau of Investigation from which no conclusive evidence was drawn
a claim for replenishment was filed under the bonding agreement maintained by the Board of Regents and is reflected as an
account receivable on Schedule 2 of unit report
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of control records and the physical location of various items as
listed on the control records The examination indicated a need for improvement in the following areas of inventory
control
1 The master inventory listing currently in use does not accurately reflect all equipment trans
actions This listing should be continually adjusted for equipment acquisitions and disposals
2 The examination revealed several items of equipment in locations other than those originally
assigned Any movement of equipment should be properly documented and recorded on inventory
transfer records
3 Inventory procedures at the time of examination did not include periodic physical inspections
fey Inventory control personnel Physical inspections should be undertaken on a periodic basis to
evaluate the system of inventory control and insure prompt and accurate adjustment of inventory
records
KENNESAW JUNIOR COLLEGE
GENERAL
The cash balance at June 30 1977 included 63326 in checks given by individuals which had been returned by the bank
unpaid Collections of 61877 were made prior to the completion of the audit leaving a balance of 1449GENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 42798 and the Auxiliary
Enterprises had a cash shortage of 5128 making a total shortage of 47926 Immediate attention should be given to
initiating an adequate internal control system concerning cash
PRIVATE TRUST AND AGENCY FUNDS
Exhibit G of unit report shows two individual agency fund accounts with negative balances at June 30 1977 As
agency funds are funds held by the College as a custodian for others disbursements should not be made in excess of the
balance of funds on hand If receipts are not received to cover the excess disbursements then reimbursement should be
secured from the individual authorizing the excess disbursements
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 amounts
IMPROPER EXPENDITURE
In the year under review a payment of 11125 was made to the Internal Revenue Service for penalties resulting from
failure to remit timely Federal income taxes withheld from employees This is an improper expenditure of College funds and
reimbursement should be secured and deposited to the Resident Instruction Fund
RETURNED CHECKS
The cash balance at June 30 1977 included 254177 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
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 20100 and the Auxiliary
Enterprises had a cash shortage of 4400 making a total shortage of 24500 Immediate attention should be given to
initiating an adequate internal control system concerning cash
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 1977 are as follows
1 Number of Items Physically Located for Test Sample 393
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 not Located on Master Inventory Control List
5 Number of Items on Test Sample Located in Areas Other Than
where Test Records Indicated
3
2
6 Number of Items Located with Inventory Decal Missing a
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 recordsGENERAL COMMENTS
AUDIT FINDINGS continued
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
OTHER ORGANIZED ACTIVITIES
The 150492 taken from the vault in the fiscal year ended June 30 1975 has been recovered and deposited to the
Other Organized Activities Fund
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 1977 are as follows
1 Number of Items Physically Located for Test Sample
149
2 Number of Items on Test Sample that were Found on Master
Control List
3 Number of Items on Test Sample Located in Areas Other
Than where Test Records Indicated
149
4
4 Number of Items Located with Inventory Decal 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 recordsCONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1977
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
Total Assets
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
Total Liabilities Reserves
Fund Balances and Surplus
TOTAL
1998580240
2356142042
860323477
6895160181
90337799290
RESIDENT
INSTRUCTION
FUND
960051950
1236999679
290749873
5000000
00
OTHER
ORGANIZED
ACTIVITIES
20236253
354704555
85761630
43000000
00
RESTRICTED
FUNDS
121274069
520434606
00
88814732
00
102448005 30 S 249280150 5 037 024 3R S 7 305 734
2026272516 1312869736 367121730 00
2535163446 1145594270 131558565 00
97844494201 00 00 730523407
00
00
42069549 34337496 5022143
5518 00 00
Fl NDS LOAN FUNDS ENDOWMENT FUNDS PLANT FUNDS
AUXILIARY STUDENT AID TRUST AND
UNEXPENDED EXPENDED AGENCY FUNDS
i 221882118 00 75461446 50975274 108392729 00 440306401
147416360 00 00 00 96475342 00 111500
I 483811974 00 00 00 00 00 00
801429633 00 30 78881951 2039990079 46982887 00 791060899
00 00 00 00 00 903 377 99290 00

122648816 5

1232507315
299383954
00
00
I
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1977
3154343397
fi 251850958 903377
00 00 00 223632234
00 00 00 25503296
00 3154343397 2090965353 00 90337799290 1231478800
00
00
00
00
00
00
00
00
00
00
2709910
5518
00
00
00
00
S 3154343397 2090965353 S 251850958 903 377 992 90 1 2 3J4 788 00CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA226
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 1977
FUNDS AVAILABLE
RESIDENT
INSTRUCTION
FUND
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 Retained
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balances
For Reserves
For Fund Balances
23371987100 19750716700
4527728358
856065030
104458209
1780685189
2018776300
9287713086
7179618228
54959192
1468605587
3712631764
897252648
105426431
764466236
00
S 23470673172
46842660272
558794738
276376025
835170763
3255017024
542853499
85426086
970996699
4854293308
6707679675
30329013
14246576
541497282
581331566
4755943
505914705
13240048068
32990764768
34138706
34138706
Total Funds Available
S 47677831035 33024903474CONSOLIDATED 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 1977
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
3613270400
3000000
1244748747
312709659
11888758
782297391
2351644555
142326462
2782146
3090154
1819259480
315921082
88985163
4724009042
8337279442
264964
264964
3 29612091
14 12 50618853 09281517
1 58002526 39952593
196342667
2991389877
2991389877
2018776300
2018776300
2018776300
2018776300
27962587
501872
7143365
27126135
62733959
21848033
650004
142593485
42667962
29613775
196342667
496449885
504449885
1063887
498984957
276376025
1063887 S 775360982
24607188
24607188
R3 38343329 s 3766750859 2018776300 7 39 57 73CONSOLIDATED 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 1977
EXPENDITURES
RESIDENT
INSTRUCTION
FUND
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Liability Insurance
Total Personal Services
OPERATING EXPENSES
Trave1
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 Purchase
Other Operating Expenses
Other Contractual Expense
Per Diem and Fees
Computer Charges
Total Operating Expenses
STUDENT AID
Scholarships Fellowships Prizes Awards and Other
CAPITAL OUTLAY
Personal Services
Salaries
Other Costs
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
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
29539931401 5 22682134895
1338843429
809528641
279254921
70429 069
32037987461
586098184
71194866
55017727
2953551765
764129983
621387966
1687629058
309087693
985928915
68329024
1125000
496139361
2158911529
312192821
441596720
427524359
81242972
12021087943
2018776300
1492470
81491026
72171165
347734
667430
234150422
251230
108244990
4763079
505890698
46583742402
1094088633
1041689385
610498999
169438565
61590064
24565351908
400822622
48668318
43416340
1638785887
559214172
434425502
1183089858
236322900
575528274
42446072
1125000
486248510
1827551431
214748552
290402211
362082795
60838570
8405717014
32971068922
53834552
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of Changes in Fund Balance
Auxiliary Enterprises
S 47677831035
76988121
1017100512
53834552
1094088633 S
53834552CONSOLIDATED 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 1977
OTHER STUDENT UNEXPENDED
ORGANIZED AUXILIARY AID PLANT
ACTIVITIES ENTERPRISES FUND FUND
5371615590
241863449
160053013
56998473
8059289
5838589814
1486180916
55290595
38976629
52817883
779716
1634045739
179708772
12102578
11601387
1102351065
116257286
113616500
201631393
59153698
97905687
17652113
5566790
10423970
212414813
88658525
73345964
302907807
13611095
312494954
8230839
4062292
331360098
63970105
122798490
48506615
17088242
2499766321
5828559
33474164
28396019
16934949
3316160
11156046C
2018776300
2311152
1492470
81491026
72171165
347734
667430
234150422
251230
108244990
4763079
505890698
8338356135 5 2749650347 2018776300 505890698
12806 1017100512 00 23166375
12806
1017100512
00 23166375
12806 1017100512 BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UMTS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1977
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
CASH ON HAND
AND IN BANKS
143675885
177275832
29387259
16639087
174
282
335
618
479
199
569
323
191
302
454
502
09708
67388
64512
66445
95047
72175
81707
88282
52122
74219
16900
28044
5886679
7556590
6363119
4063080
2682735
13878510
13458496
2960577
11797674
12117767
15443338
11878456
11536946
13512977
13232673
3187721
ACCOUNTS
RECEIVABLE
193920045
124516416
99670020
604447602
8359547
1817158
74800
11943910
3110141
27 540616
20908973
681703
299327
19213340
6745590
10446920
14223204
10510579
10983158
116162
9756305
25595879
00
27 19362
331660
3104447
107024
5781800
13566799
5237270
269922
1000000
INVENTORIES
41558328
36809365
6694916
93540482
6565195
3466925
2594308
6357012
8647742
5535787
9065067
4988982
2997980
5898118
9199125
11254808
6666909
2610527
1985905
981569
1934717
4165586
1158229
325428
1529950
961296
1425037
2308134
1133164
5724231
2148640
516411
INVESTMENTS
00 379154258
00 338601613
5000000 140752195
00 714627171
00 323 344 50
00 335 514 71
00 362 336 20
00 801 673 67
00 59 7 529 30
00 530 485 78
00 869 557 47
00 380 589 67
00 224 494 29
00 553 856 77
00 613 616 15
00 719 297 72
00 267 767 92
00 206 776 96
00 19 3 321 82
00 51 608 11
00 143 737 57
00 436 399 75
00 146 167 25
00 60 053 67
00 136 592 84
00 161 835 10
00 169 753 99
00 199 683 90
00 262 369 09
00 244 744 78
00 156 512 35
00 47 041 32
SXidaway Institute of Oceanography
Y051950 S 1236999679
SQOOQPQ 2492801502BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1977
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
221587134 157557831 9293 379154258
132159051 199320068 7122494 338601613
107688984 32178722 884489 140752195
446821956 270303879 2498664 714627171
18193573 13830616 310261 32334450
12982070 20569401 00 33551471
7976058 28178350 79212 36233620
31609760 48152612 404995 80167367
35539441 15284500 8928989 59752930
26975899 25098200 974479 53048578
35219034 48970727 2765986 86955747
14255437 23632335 171195 38058967
8662397 12535666 1251366 22449429
34158621 1796 5100 3261956 55385677
19666957 41592500 102158 61361615
26747624 446188 08 563340 71929772
11117066 15928049 268323 26776792
9151488 11273024 253184 20677696
8649702 10329000 353480 19332182
1945402 3088172 127237 5160811
6815236 7454995 103526 14373757
27048170 16477295 114510 43639975
3350870 7840840 3425015 14616725
2307997 1760455 1936915 6005367
5051913 7079145 1528226 13659284
6554682 9623450 5378 16183510
9824464 5894600 1256335 16975399
7561925 12340250 66215 19968390
13341859 11764780 1130270 26236909
8889638 15584700 140 24474478
7973188 7576400 101647 15651235
3042140 1789800 127808 4704132
S1312869736 1145594279
S24928015022 34
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1977
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
Veterinary Medicine Experiment Station
CASH ON HAND
AND IN BANKS
15772138
5961560
16957594
1437124
140698995
10927314
2243745
3983341
ACCOUNTS
RECEIVABLE
14524836
802050
11640318
164928902
128500841
26803900
900000
6603708
INVENTORIES
00
00
5441739
80319891
00
00
00
00
INVESTMENTS
00
00
00
43000000
00
00
00
00
30296974
6763610
34039651
289685917
87801846
37731214
3143745
2620367
Skidaway Institute of Oceanography
11619114
11619114
S 35470455S
43000000 503702438BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1977
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
RESERVES SURPLUS
30295963 294355 13408985 78 175 7 59 184 00 00 39 14 31 1011 06645 12227 30296974 6763610 34039651
191481121 968 868 17 13 17979 289685917
85597694 28441608 3390082 2598741 92 774 00 09 00 00 22 2 04152 12197 46337 21626 87801846 37731214 3143745 2620367
11613181 00 593 3 11619114
S 367121730 S 131558565 5WiilAl 5 fl7 Ptt 38BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1977
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
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
l58762272 257649437 00 98887165 98887165
17203584 19380584 00 36584168 36584168
719084 75449593 41630000 117798677 117798677
213947595 579509 10000000 224527104 224527104
18396867 36545015 00 18148148 18148148
1678506 1915738 00 3594244 3594244
1843519 3266041 10000000 15109560 15109560
2359862 2934737 2274422 7569021 7569021
22614524 29003940 00 51618464 51618464
17451091 1971585 00 19422676 19422676
9169645 17382316 1185872 9398543 9398543
2098476 5588116 14673519 18163159 18163159
4972690 10357311 00 5384621 5384621
10053879 7418533 00 17472412 17472412
4803213 12317700 1000000 8514487 8514487
744381 7382020 800000 8926401 8926401
23110023 1334731 00 24444754 24444754
6374 300000 00 306374 306374
1876334 1876334 00 00 00
130678 611558 00 742236 742236
151746 2931442 00 2779696 2779696
325919 999058 290000 1614977 1614977
2145649 2145649 00 00
328308 00 00 328308 328308
418822 3561229 00 3142407 3142407
1045407 1002255 00 2047662 2047662
2179150 00 00 2179150 2179150
1660458 00 00 1660458 1660458
3694937 120400 00 3815337 3815337
6540487 133000 3357661 10031148 10031148
6502557 33058 00 6535615 6535615
63053 117400 3603258 3783711 3783711
10133593 16126317 00 5992724 5992724
S 121274069 S 520434606
14732 S 730523407 S 730523407BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1977
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
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
17425752 5053632 61747510 130000000 214226894
103664289 7744782 37430750 00 148839821
2136665 214470 14632907 21000000 37984042
76580919 82002060 115579106 412000000 686162085
15610410 19536296 8201508 00 12127394
9781233 1466696 11966058 4000000 27213987
6916407 1119522 11476740 00 19512669
1474586 1027638 20305699 26628200 49436123
25713610 3242964 5477850 00 16992796
6640556 477431 15970260 00 23088247
6 06918 6055475 31084667 00 37747060
14999536 271300 11855212 00 2873024
28365914 867569 11418959 00 40652442
7761035 6882452 8215114 00 7336531
6652370 247312 18934663 65000000 90834345
20942433 356801 16367798 55000000 92667032
12378812 820458 17830478 5000000 36029748
655287 2046046 6701909 3250000 12653242
00 00 00 00 00
445327 528236 596690 00 1570253
441782 574587 4261094 5000000 10277463
1249270 1503061 6381997 00 6635788
4977062 802842 6617677 1000000 13397581
1142142 12298 756171 750000 2660611
3041366 57017 3422614 00 6520997
2072914 178737 3324520 6000000 11576171
4664384 489609 2593363 00 7747356
4082237 20914 6944669 11000000 22047820
9432258 645285 4472740 2000000 16550283
18600070 2005364 10888045 53801433 48094772
18654810 665965 8276908 00 9711937
299670 499541 78298 00 278169
248916 00 00 00 248916
2218831 18 147416360BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 19 77
LIABILITIES RESER mS AND FUND BALANCE S
CURRENT FUND
LIABILITIES RESERVES BALANCES TOTAL
4339132 209887762 00 214226894
2353183 70416006 76070632 148839821
3727313 32563859 1692870 37984042
25602921 406085348 254473816 686162085
825276 11368440 66322 12127394
1485373 21889962 3838652 27213987
618716 18893953 00 19512669
959290 40763208 7713625 49436123
40425871 1116335 58535002 1699 2796
258243 22830004 00 23088247
1979664 49 764746 13997350 37747060
576535 18865400 22314959 2873024
244544 25043215 15364683 40652442
31201114 5976924 29841507 7336531
2687878 66450396 21696071 90834345
71631 37769109 54826292 92667032
237936 35791812 00 36029748
516222 12137020 00 12653242
00 00 00 00
375409 1194844 00 1570253
00 10087885 189578 10277463
403082 6381997 149291 6635788
842385 12555196 00 13397581
00 1703849 956762 2660611
401771 5663928 455298 6520997
00 11083929 492242 11576171
383880 6838156 525320 7747356
00 18305495 3742325 22047820
497140 11203518 4849625 16550283
1610592 46484180 00 48094772
23715 13039050 22774702 9711937
00 226519 51650 278169
00 125270 123646 248916
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1977
GRADUATE INSTITUTIONS
CASH ON HAND
AND IN BANKS
INVESTMENTS
FUND
BALANCES
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
7528537 386783164
8923174 110154047
2514431 311071854
34032333 920537233
394311701
119077221
313586285
886504900
394311701
119077221
313586285
886504900
4 89818 61595963 620 857 81 620 85781
59 22850 30070926 359 937 76 359 93776
22 54026 41551685 438 057 11 438 05711
49 85499 31995640 369 811 39 369 81139
21 87512 127812031 1299 99 5 43 1299 99543
77 03966 83431546 911 355 12 911 35512
70 28852 218521010 2255 498 62 2255 49862
154 57076 32380604 478 376 80 478 37680
50 40162 88472417 935 125 79 935 12579
76 75577 135730024 1434 056 01 1434 05601
34 28741 94810560 982 39 3 01 982 39301
21 49634 145919994 1480 696 28 1480 69628
16 90612 33999441 356 900 53 356 90053
24 8 3408 36732488 39 2 158 96 39 2 15896
00 00 00 00
4738 164200 1 689 38 1 68938
40 11643 7596480 116 081 23 116 08123
39 11428 12054380 159 658 08 159 65808
34 27571 1388292 48 158 63 48 15863
00 00 00 00
y 69493 2583488 35 529 81 35 52981
00 00 00 00
23 63732 11840190 142 039 22 14 2 03922
19 63202 8874341 108 375 43 108 37543
12 82720 9859986 111 427 06 111 42706
26 19340 42745547 453 648 87 453 64887
14 76037 90162082 916 381 19 916 38119
00 42338 423 38 42338
7546J446 3078881951 3154343397 3154343397BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1977
241
CASH ON HAND
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
AND IN BANKS INVESTMENTS
5 8032645 10 02130865
00 2963745
4018528 1 82513642
34425087 5 78643414
00 00
00 1160000
66596 8561100
291698 24523440
00 8139246
1229302 1 02585004
00 4198036
00 00
2407667 52483073
00 1000000
252978 45722436
00 00
00 00
00 00
00 00
00 00
152823 2808713
00 11000000
00 00
00 662426
00 2128022
00 00
00 00
97950 6663777
00 00
00 100000
00 1903140
00 100000
1010163510
2963745
186532170
613068501
00
11 60000
86 27696
248 15138
81 39246
038 14306
41 98036
00
548 90740
10 00000
459 75414
00
00
00
00
00
29 61536
110 00000
00
6 62426
21 28022
00
00
67 61727
00
1 00000
19 03140
1 00000
FUND
BALANCES
1010163510
2963745
186532170
613068501
00
1160000
8627696
24815138
8139246
03814306
4198036
00
54890740
1000000
45975414
00
00
00
00
00
2961536
11000000
00
662426
2128022
00
00
6761727
00
100000
1903140
100000
ft 50975274 S3039990079 090965353 20 Q 65 53BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1977
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
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL
13374999 5 18424354 5 00 31799353
892363 00 00 892363
714608 10000000 22000000 32714608
102812611 7736563 00 110549174
5658678 00 917784 6576462
00 00 00 00
498579 00 00 498579
416800 00 00 416800
3347956 18984675 00 22332631
00 00 00 00
35035892 35209750 00 173858
180000 00 00 180000
1140 00 00 1140
00 00 00 00
15181154 00 00 15181154
00 00 00 00
340000 00 00 340000
1163 00 00 1163
00 00 00 00
00 00 00 00
00 00 00 00
125001 00 00 125001
00 00 00 00
410100 00 5000000 5410100
1289593 00 7500000 6210407
00 00 00 00
475238 00 00 475238
213119 00 3400000 3186881
1749 332 00 8115103 9864435
00 00 00 00
994890 00 00 994890
00 00 50000 50000
2243279 6120000 00 3876721
108392729
46982887 S 251850958BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1977
243
CURRENT
LIABILITIES
317 993 11
8 923 55
305 101 60
1092 826 20
56 586 78 00
2 100 00
4 168 00
235 917 85 00
1 738 58
1 800 00
11 40 00
151 745 58 00
3 400 00 00 00 00 00 00 00
4 178 08 00 00
216 00
400 00 00 00
9 948 90
500 00
38 766 71
00
00
00
00
17784
00
88579
00
00
00
00
00
00
00
00
00
00
00
00
00
00
125001
00
4992292
6169788
00
00
3145417
9864435
00
00
00
SURPLUS
STATE REVENUE
FTHTOS SHARING FUNDS TOTAL
42 5 00 31799353
08 00 892363
2204448 00 32714608
1261036 55 18 110549174
00 00 6576462
00 00 00
00 00 498579
00 00 416800
1259154 00 22332631
00 00 00
00 00 173858
00 00 180000
00 00 1140
00 00 00
6596 00 15181154
00 00 00
00 00 340000
1163 00 1163
00 00 00
00 00 00
00 00 00
00 00 125001
00 00 00
00 00 5410100
40619 00 6210407
00 00 00
453638 00 475238
1464 00 3186881
00 00 986443 5
00 00 00
00 00 994890
00 00 50000
50 00 3876721
51850958BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1977
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

LAND BUILDINGS
8295107 44 8389569373
4432747 13 3961815819
3252898 81 5944552483
4918473 97 14594927239
469177 98 994542762
258253 82 818207256
896248 49 986683504
1206204 10 1304151963
323776 89 1448029088
347412 42 1302759348
48899 00 2587579932
5580 00 1189834793
284022 29 1195219355
166158 00 1548165393
556263 54 2002270882
290190 94 2576259103
67441 25 1133542921
547240 34 445419818
1250000 00 319578823
91468 56 189261221
1142470 23 513906122
394001 11 474624179
72465 30 547263936
152859 45 181253545
169490 00 510731615
111990 00 441025537
158507 89 435390832
121415 00 511431015
439707 17 455811789
18400 00 951289141
64294 78 756359783
197990 00 201135384

Skidaway Institute of Oceanography
264539414
3075115590 59177133368BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1977
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCES
888343422 4666370429
35727632 2200164694
100394504 2249749440
675663148 7536530604
00 14773793968
00 6640982858
00 8619986308
00 23298968388
32498416 299886862
64125652 298130692
40262643 351872073
45971360 400501041
81923781 604588637
110799703 437715200
162238712 830594313
72938564 367932084
45886404 288307854
158909244 363292247
113526934 494174072
81007773 647493059
142952123 249399770
55767150 172049340
12651804 76909365
38428578 53429650
19113087 123227459
136121064 177995080
90536891 143055351
51683962 52965675
49697630 146407243
35153572 129967159
3219913 73936879
26490737 168576532
116517847 176735484
60526418 280804607
33955730 153903843
17644603 29497853
73240321 141874634
00 1373845838
00 1206288982 1468443069
00 1871244774
235 91785 2190510980
00 1886015493
00 3585302857
00 1631263441 1557815842
00 2086982684
00 2665598242
00 3333779029
00 1532638939
00 727960342
00 534139992
00 290266305
00 770493691
00 828140434
00 788102708
00 301189127
00 723785488
00 617345268
00 528398413
00 718639784
00 793035837
00 1294460166
00 950648834
00 268076840
479654369
S 3673919322
23591785 S90337799290BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1977
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
CASH ON HAND
AND IN BANKS
5 148727249
123461604
331036
65633075
ACCOUNTS
RECEIVABLE
INVESTMENTS
00 50000000
00 00
00 181000000
00 468000000
198727249
123461604
181331036
402366925
4404165 00 00 4404165
189201 00 11718596 11907797
11638749 00 5121984 16760733
13006102 00 10825200 23831302
12369601 00 4000000 16369601
14154430 00 7024276 21178706
64046972 00 479935 64526907
6558973 00 5074231 11633204
8198980 00 10264317 18463297
2435642 111500 00 2547142
34755790 00 00 34755790
8903728 00 2500000 11403728
11018325 00 9591605 20609930
1148089 00 2500000 3648089
4001471 00 00 4001471
1173494 00 00 1173494
6148504 00 00 6148504
1723027 00 1050000 2773027
788500 00 3000000 3788500
1416960 00 00 1416960
1921720 00 3500000 5421720
31 18095 00 1000000 4118095
1439327 00 00 1439327
714238 00 1500000 2214238
13218818 00 3206115 16424933
1977200 00 3327073 5304273
2423635 00 6377567 8801202
525851 00 00 525851
FUND
BALANCES
198727249
123461604
181331036
402366925
44 041 65
119 077 97
167 607 33
238 313 02
163 696 01
211 787 06
645 269 07
116 332 04
184 632 97
25 471 42
347 557 90
114 037 28
206 099 30
36 480 89
40 014 71
11 734 94
61 485 04
27 730 27
37 885 00
14 169 60
54 217 20
41 18 0 95
14 39 3 27
22 142 38
164 249 33
53 042 73
88 012 02
5 258 51
Skidaway Institute of Oceanography
S 440306401
111500
1231478800ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAANALYSIS OF CHANGES IN SURPLUS
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
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
RESIDENT INSTRUCTION FUND
JUNE 30 1977 EXCESS OF FUNDS AVAILABLE PRIOR YEAR S ADJUSTMENTS AND INCREASES PAYMENTS
SURPLUS OVER DECREASES ro BOARD SURPLUS
JULY 1 1976 EXPENDITURES TO RESERVES OF REGENTS JUNE 30 1977
4042705 5 23845631 S23836338 4042705 9293
3735377 13772735 6650241 3735377 7122494
944201 842913 41576 944201 884489
11270008 9155947 6657283 11270008 2498664
3497863 4143102 3832841 3497863 310261
160767 154600 154600 160767 00
94342 13551 65661 94342 79212
94250 246630 158365 94250 404995
2509493 6733580 2195409 2509493 8928989
9264662 1277745 303266 9264662 974479
319907 1622860 1143126 319907 2765986
321927 107881 63314 321927 171195
968500 237447 1013919 968500 1251366
2038495 1626202 1635754 2038495 3261956
352435 06 102152 352435 102158
1501907 245716 317624 1501907 563340
18501 134431 133892 18501 268323
225866 462915 209731 225866 253184
1731925 181905 171575 1731925 353480
1067380 72984 54253 1067380 127237
50596 34371 69155 50596 103526
249687 269258 383768 249687 114510
1118444 3466035 41020 1118444 3425015
40930 1784997 151918 40930 19369 15
353930 438161 1090065 353930 1528226
46237 34374 28996 46237 5378
2605623 1020186 236149 2605623 1256335
138859 483696 417481 138859 66215
5347754 756836 373434 5347754 1130270
240745 539854 539994 240745 140
155347 29083 72564 155347 101647
1146 297900 425708 1146 127808
Skidaway Institute of Oceanography
440823 53834552 19497056 149490823 S 34337496ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1977
SURPLUS
JULY 1 1976
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEAR S
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 19 77
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
Veterinary Medicine Experiment Station
OTHER
Skidaway Institute of Oceanography
2005529
5826595
148367
205737
1478123
3437617
1327563 161335

1118928
369118
807603
00

1383907
292965
367389
21626
p 204726
71478
325390
14 79 3 14
3588059
305162
121052
00
2005529 1011
5826595 1406645
148367 3112227
1327563
1118928
369118
807603
00
lL

1317979
2204152
12197
246337
21626
12806
IEy4157
5022143ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1977
SURPLUS
JULY 1 1976
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1977
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
49 42 00 49 5 42
00 00 00 00 00
3038 08 00 3038 08
00 00 00 00 00
1659381 95546 22 99994 16 59381 2204448
1815992 00 00 18 15992 00
1249781 12 01194 59842 1 12 49781 1261036
942276 00 5518 9 42276 5518
396866 00 6992 00 6992 00 3968 66 00 00 00
00 00 00 00 00 00 00 00 00 00
7242 00 288579 00 288579 00 72 42 00 00 00
00 00 00 00 00 00 00 00 00 00
00 180000 1916379 00 657225 00 1800 00 00 12591 54 00
00 00 00 00 00 00 00 00 00 00
00 00 00 00 00 00 00 00 00 00
16630 00 00 00 00 00 166 30 00 00 00
00 00 00 00 00 00 00 00 00 00
00 76402 00 00 00 00 764 00 02 00 00
00 00 00 00 6596 00 00 00 65 96 00
00 00 00 00 00 00 00 00 00 00
00 00 00 00
00 00 1163 00
6826 00 00 00
00 26199 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 6826 00
00 00 00 26199
00 00 00 00
00
00
1163
00
00
00
00
00
00
00ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 19 77
SURPLUS
JULY 1 1976
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1977
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
00 00 125001 00 125001 00 00 00 00 00
00 00 00 00 00 00 00 00 00 00
00 00 4699383 00 4699383 00 00 00 00 00
00 00 6169788 00 6129169 00 00 00 40619 00
1135 54465 00 00 00 00 1135 54465 00 00
772761 76987 19 00 453619 00 772761 l 76987 453638 00
00 00 3145417 00 3143953 00 00 00 1464 00
00 00 9864435 00 9864435 00 00 00 00 00
00 00 00 00 00 00 00 00 00 00
426 00 00 00 00 00 426 00 00 00
00 00 309787 00 309787 00 00 00 00 00
OTHER
Skidaway Institute of Oceanography
State Funds
Revenue Sharing Funds
637609
00
50
00
00
00

637609
00
50
00
4605303 23166375
90450947 SI 4605303 37154128
State Funds
Revenue Sharing Funds
1432982 23166375 20456465 32982
3172321 i00 5518 3172321
2709910
5518
4605303 2366375 H204W7 M QiPO 5271M28H1TVSTB OF CHANGS TN FUND BALANCES
y TmITS OF THE TTNTVERSI v 2E GEORGIA
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1977
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
ADDITIONS
BALANCE REVENUES
JULY 1 1976 IN PERIOD TOTAL
82330130 2253224993 2253224993
52569349 412552233 412552233
67866858 1292203170 1292203170
99396608 2820103227 2820103227
22157723 377266601 377266601
4033303 79554067 79554067
19129910 74775843 74775843
7121655 157844518 157844518
46047664 398638932 398638932
21971694 78114291 78114291
10179079 147697739 147697739
12566616 77333207 77333207
2215366 66199561 66199561
6620957 331176863 331176863
8698111 145012541 145012541
13250965 14899 0924 148990924
27360530 136427579 136427579
559587 59388200 59388200
8280321 72511882 72511882
5525600 17434935 17434935
3610852 56927748 56927748
2055533 32178381 32178381
93300 44504871 44504871
641344 9229327 9229327
1419308 60544215 60544215
3268705 36406431 36406431
2322180 30785251 30785251
2229265 14763229 14763229
2202484 31422101 31422101
7128056 46851089 46851089
6845846 92225551 92225551
6807135 7724211 7724211
21462067 134472763 134472763
77968101
9744486474ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1977
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH
INSTRUCTION
AND OTHER
1588595323
259944577
1097784310
2244165006
1554
304
359
685
2248
345
800
333
352
1207
684
805
88620
54449
22273
99840
25867
74467
63430
62333
41062
76900
07073
55208
87144611
14307105
17789309
16069326
30900367
15612387
34398057
894481
39029555
20304865
15646235
5181933
5273488
18317033
46925222
542191
126790562
STUDENT UNEXPENDED
CONTRACT AID PLANT BALANCE
OVERHEAD FUND FUND TOTAL JUNE 30 1977
492963950 155108685 00 2236667958 98887165
31126312 137466525 00 428 537414 36584168
98759 069 45727972 00 1242271351 117798677
182153061 241831384 26823280 2694972731 224527104
1054588 224732968 00 381276176 18148148
406754 49131923 00 79993126 3594244
673570 42200350 00 78796193 15109560
2773473 86023839 00 157397152 7569021
21341147 145527195 1373923 393068132 51618464
2068379 44020463 00 80663309 19422676
2631937 65782908 00 148478275 9398543
2380602 35993729 00 71736664 18163159
1549568 26239676 00 63030306 5384621
5063468 194485040 00 320325408 17472412
1220053 75569039 00 145196165 8514487
5255381 67504899 00 153315488 8926401
1378321 50697133 123290 139343355 24444754
655890 44678418 00 59641413 306374
1007954 61994940 00 80792203 00
51174 6053044 44755 22218299 742236
249457 26609080 00 57758904 2779696
1145035 15861515 00 32618937 1614977
149654 10050460 00 44598171 00
26055 8621827 00 9542363 328 308
997619 15686990 3106952 58821116 3142407
294717 17027892 00 37627474 2047662
182991 15099055 00 30928281 2179150
21086 9729017 400000 15332036 1660458
592342 23943418 00 29809248 3815337
746574 24884390 00 43947997 10031148
768720 44841840 00 92535782 6535615
00 5650686 4554758 10747635 3783711
23151544 00 00 149942106 5992724
S 2018776300
36426958
S 730523407ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1977
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
EXCESS OF FUNDS

BALANCE AVAILABLE OVER ADJUSTMENTS
JULY 1 1976 EXPENDITURES PRIOR YEARS
00 1 10548413 1 67303
46815103 1 08877390 1 73026
1533477 13158777 2948
188097018 4 61529962 30 47143
19688495 21103118 2 27937
820424 13138821 13822
00 7128979 4974
8814607 29309317 11454
63062291 7380258 119 07547
00 6642469 30577
31620992 16756292 1 26003
12508973 9704814 1 01172
00 23828785 00
29803734 241453 2 03680
23822852 49969459 55641
968288 59630739 200
00 13533046 20
00 5137020 00
00 00 00
400284 617683 00
129270 6557463 00
00 1192740 50511
00 7536523 00
239230 1751381 40770
57650 3312619 00
00 7601729 12758
1376720 5732157 2924
1004427 16369635 39318
4073679 11997141 00
00 30071005 44206
23206113 867289 5605
00 278169 00
DECREASE IN
RESERVES
00
00
104 64501
47018
00
6 37557
00
00
00
00
9 93353
00
00
00
5 22093
317 22065
20 29193
00
00
3 51536
00
9 48827
00
00
00
00
1 58652
00
00
83 26035
00
00
Skidaway Institute of Oceanography
248916
94708423 S 1017100512
15680089
56200830ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1977
DEDUCTIONS
1107 157 16
1090 504 16
236 262 26
4646 241 23
213 310 55
137 625 56
71 339 53
293 207 71
45 272 89
66 730 46
176 236 42
98 059 86
238 287 85
377 73
505 471 93
913 526 04
155 622 59
51 370 20 00
9 692 19
65 574 63
21 920 78
75 365 23
17 106 11
33 126 19
75 889 71
58 937 33
164 089 53
119 971 41
384 412 46
8 728 94
2 781 69
2 489 16
RESERVES AND
FUND BALANCES
INCREASE IN CARRIED BALANCE
RESERVES OVER TOTAL JUNE 30 1977
9961509 100754207 110715716 00
10651858 69143029 79794887 76070632
00 23466833 23466833 1692870
29343224 368904101 398247325 25447 3816
1708882 00 1708882 66322
1805904 8938424 10744328 3838652
4335909 2798044 7133953 00
4972515 25449238 30421753 7713625
00 00 00 58535002
5668246 1004800 6673046 00
00 00 00 13997350
00 00 00 22314959
7999342 464760 8464102 15364683
00 00 00 29841507
10066732 42607242 52673974 21696071
00 37494600 37494600 54826292
1393355 14168904 15562259 00
1325050 3811970 5137020 00
00 00 00 00
568935 00 568935 00
1443425 5053730 6497155 189 578
1392542 948827 2341369 149291
3333525 4202998 7536523 00
253298 739781 993079 956762
1480685 1434286 2914971 455298
1943032 5153697 7096729 492242
3991693 00 3991693 525320
2823969 10847086 13671055 3742325
1775398 9445797 11221195 4849625
00 38441246 38441246 00
441483 00 441483 22774702
226519 00 226519 51650
37898 87372 125270 123646
s inRR9B1431 10R944928 775369972
799383954ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 197 7
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
BALANCE GIFTS FOR INTEREST ADJUSTMENTS
JULY 1 1976 LOAN INCOME PRIOR YEARS
5 386037915 6577751 6643203 00
100520363 20247037 1036217 00
267536699 45622586 2467263 00
854241689 25989302 20695420 00
59973526 1976900 378171 00
32484447 4360895 245504 00
35561176 8767357 130995 00
31599035 6040646 329568 00
125118841 5283300 1053267 21626 43
85502877 7564522 1595691 00
215033587 16925031 2414634 00
46382987 1894681 459659 00
89129470 6215659 1068742 3572 10
134352866 10631100 630540 00
81919419 18325988 967054 00
138311871 14007136 1443714 00
31077671 4660624 338032 00
37677096 1692822 411607 00
00 00 00 00
156436 21800 2402 00
10721646 898888 23139 00
14057581 2238111 194408 00
4873978 18200 56235 00
00 00 00 on
3604260 00 7146 00
00 00 00 on
13149715 1208249 111210 00
9775253 1138600 32276 00
11179630 124378 49150 no
45370187 680539 252002 00
81884791 11364077 673610 00
00 40650 1688 00
2947235012 224516829 43712547
2519853ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1977
DEDUCTIONS
13220954
21283254
48089849
46684722
2355071
4606399
8898352
6370214
8499210
9160213
19339665
2354340
7641611
11261640
19293042
15450850
4998656
2104429
00
24202
922027
2432519
74435
00
7146
00
1319459
1170876
173528
932541
12037687
42338
21 309 68
8 751 13
4 195 70
28 693 66
2 102 76
2 325 75
3 909 00
1 785 97
13 755 20
8 042 06
13 557 52
1 144 07
3 9 38 00
8 112 68
9 746 26
8 718 89
2 436 68
2 480 14 00 00
48 00
2 574 92
420 10 00
224 25 00
849 38
40 36
842 52
i 809 11
14 657 96 00
LOAN
CHARGE OFFS
2816200
1851283
1620693
11552145
32540
864495
262917
809513
2242988
2723372
7467638
785240
2864702
1397637
1998534
4821204
142606
317615
00
11700
30750
266800
90540
00
36000
00
180314
104550
126200
556930
818563
00
BALANCE
TUNE 30 1977
4947168 394311701
2726396 119077221
2040263 313586285
14421511 886504900
242816 62085781
1097070 35993776
653817 43805711
988110 36981139
3618508 129999543
3527578 91135512
8823390 225549862
899647 47837680
3258502 93512579
2208905 143405601
2973160 98239301
5693093 148069628
386274 35690053
565629 39215896
00 00
11700 168938
35550 11608123
524292 15965808
132550 4815863
00 00
58425 3552981
00 00
265252 14203922
108586 10837543
210452 11142706
937841 45364887
2284359 91638119
00 42338
j 770749229ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1977
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 1976 OF TRUST PRINCIPAI PRINCIPAL
951506461 5 96991956 228 30C 19 4794921
2806630 213796 00 78600
184977248 13663328 00 00
584659135 38598569 65 436 44 14121038
00 00 00 00
1011600 219595 00 00
8432148 334848 00 00
23385844 1397551 00 978235
8139246 922693 00 00
103842333 3768969 2509700
00 198036 00 4000000
00 00 00 00
54125986 3005417 00 00
1000000 70972 00 00
45553068 213316 3488449
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
2914154 239632 00 32750
9000000 430511 00 2000000
00 00 00 00
636866 43385 00 23500
2114054 148968 00 00
00 00 00 00
00 00 00 00
6563777 422851 00 197950
106715 10018 00 116733
00 00 00 100000
358526 26956 00 1544614
00 00 00 100000
1991133791 160931367 S
29373663
192437S2ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1977
115027054
292396
13663328
59263251

00
219595
334848
2375786
922693
1259269
4198036
00
3005417
70972
3701765
00
00
00
00
00
272382
2430511
00
66885
148968
00
00
620801
106715
100000
1571570
100000
DEDUCTIONS E
FOR OBJECT ALANCE
OF TRUST 56370005 135281 TOTAL JUNE 30 1977
56370005 10 10163510
135281 2963745
12108406 12108406 1 86532170
30853885 30853885 6 13068501
00 00 00
71195 71195 1160000
139300 139300 8627696
946492 946492 24815138
922693 922693 8139246
1287296 1287296 1 03814306
00 00 4198036
00 00 00
2240663 2240663 54890740
70972 70972 1000000
3279419 3279419 45975414
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
225000 225000 2961536
430511 430511 11000000
00 00 00
41325 41325 662426
135000 135000 2128022
00 00 00
00 00 00
422851 422851 6761727
00 00 00
00 00 100000
26956 26956 1903140
00 00 100000
538812 1 O9707250 1O9707B50 7065353ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 19 77
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
JULY 1 1976 LAND BUILDINGS
14397781390 10668711 45868899
6410820904 00 1874184
8202465182 00 130896474
22658650364 192181 439429251
1347888446 00 3350116
1099187893 00 75227773
1368919 72 0 00 73892360
1803578089 776884 30713313
2082440060 11021975 32261951
1822971418 00 52850194
3471603992 00 47819694
1601664061 00 180000
1542994923 00 481693
1942082299 00 105367713
2597086293 00 11729914
3278338878 00 13600816
1483492702 00 25144358
714601312 00 00
459607237 00 61025309
285587392 00 26199
758995445 00 351936
809591159 4188500 216480
692747288 00 88111292
291892750 00 850946
716709718 00 1015300
607086752 00 00
390061441 00 122771250
665493500 00 38245118
723410129 00 62138699
1275044463 00 3385711
942016668 00 845262
233936016 19799000 201135384
436907398 00 14741785
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1977
263
IMPROVEMENTS
OTHER THAN
BUILDINGS
ADDITIONS NET
EQUIPMENT
CONSTRUCTION
IN PROGRESS
BALANCE
JUNE 30 1977
25169371
12439282
9315602
33425561
294305597
215848488
277309050
167655393
00
00
00
00
376012578
230161954
417521126
640318024
14773793968
6640982858
8619986308
23298968388

00
00
00
00
1360874
2911484
00
00
00
00
13106512
00
8 313 20 00 00
814 55
1 775 58
6 09 2 66 00
7 563 85 00 00 00
2 400 00
1 364 21 00
4 669 79
176 446 03
72 967 47
22607276
31873316
25630989
36176488
71618861
13105365
65879171
29419380
14339226
39532672
43675523
41839335
231 705 59
133 59 0 30
135 074 46
46 236 57
109 687 52
139 679 89
72 441 28
76 890 46
60 604 70
102 585 16
155 657 22
146 611 66
76 234 30
160 299 92
73 199 25
294 978 53
207 084 39

00
00
00
00
8192741
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
233936016
259 573 92
1071 010 89
995 233 49
676 666 85
1080 709 20
630 440 75
1136 988 65
295 993 80
148 209 19
1449 003 85
685 119 49
554 401 51
491 462 37
133 59 0 30
745 327 55
46 789 13
114 982 46
185 49 2 75
953 554 20
92 963 77
70 757 70
102 585 16
1383 369 72
531 462 84
696 257 08
194 157 03
86 321 66
341 408 24
427 469 71
13738
12062
14684
18712
21905
18860
35853
16312
15578
20869
26655
33337
45838
88982
43069
44774
10980
15493
02857
63441
15842
82684
98242
79029
15326
7279
5341
2902
7704
8281
7881
3011
7237
6173
5283
7186
7930
12944
9506
2680
389 39
60342
39992
66305
93691
40434
02708
89127
85488
45268
98413
39784
35837
60166
48834
76840
479654369
3 130
SI 242128757
S 90337799290ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1977
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 1976
196611682
118469575
182134905
449154985
3304476
13009875
16922727
21414697
13906748
25029455
58649937
9921970
14648630
103570
35706863
13646247
DISBURSEMENTS
BALANCE
JUNE 30 1977

19818154
4900390
3630563
1135692
5427327
13383760
6682401
2006070
4251962
4513056
1719107
2356254
14805142
8443670
8033774
00
1575323579 1573208012 S 198727249
1390489935 1385497906 123461604
2311460262 2312264131 181331036
3815405190 3862193250 402366925
187687495 186587806 4404165
144162531 145264609 11907797
204679841 204841835 16760733
224693688 222277083 23831302
211635729 209172876 16369601
153716116 157566865 21178706
426619961 420742991 64526907
145424874 143713640 11633204
119373211 115558544 18463297
181845195 179194483 2547142
293693549 294644622 34755790
417279585 419522104 11403728
223169339 222377563 20609930
65409670 66661971 3648089
51027474 50656566 4001471
23508812 23471010 1173494
68579261 67858084 6148504
101469282 112080015 2773027
62250683 65144584 3788500
21392965 21982075 1416960
58921722 57751964 5421720
52347889 52742850 4118095
37031399 37311179 1439327
85748161 85890177 2214238
88678787 87058996 16424933
87478574 90617971 5304273
90826505 90059077 8801202
15012674 14486823 525851
22108985 22108985 00
73536524
1231478800STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1977
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
CARRYOVER TOTAL
STATE OTHER TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAILABLE
1960160000 2017298026 3977458026 243 613 34 4001819360
2940080800 1328814355 4268895155 61 962 00 4275091355
2043349800 1360621296 3403971096 00 3403971096
5529463000 3796790165 9326253165 00 9326253165
332220000 305008047 637228047 00 637228047
287337300 192341462 479678762 00 479678762
302967500 251328870 554296370 00 554296370
445177500 364943057 810120557 00 810120557
396036500 345161760 741198260 00 741198260
348280000 238424639 586704639 30 376 20 589742259
744040000 430778223 1174818223 00 1174818223
340465900 149227482 489693382 00 489693382
232712500 127907778 360620278 00 360620278
359518400 283795973 643314373 00 643314373
469660000 349357125 819017125 00 819017125
708742000 347167317 1055909317 00 1055909317
230496000 202693101 433189101 00 433189101
170741500 90778793 261520293 00 261520293
125410000 81962104 207372104 00 207372104
83680000 34663337 118343337 00 118343337
133435000 77695937 211130937 00 211130937
223354000 121343717 344697717 5 435 52 345241269
135075000 91888977 226963977 00 226963977
70810000 14377185 85187185 00 85187185
133340000 99406524 232746524 00 232746524
128220000 81346897 209566897 00 209566897
107384000 52199255 159583255 00 159583255
191380000 109291987 300671987 00 300671987
165330000 94808177 260138177 00 260138177
202150000 81473845 283623845 00 283623845
147200000 105709578 252909578 00 252909578
62500000 11443079 73943079 00 73943079
19750716700 132400480
32990764768
34138706 33024903474STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 197 7
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
2783141328 5 1194832401 5 973729
33 96704280 864614340 4261318620
25 858 111 86 817316997 3403128183
el 27 2 832It 2408i25846 9335409112
1 94264849 633084945
378661629 1 00862533 479524162
431292357 1 22990462 554282819
631252418 1 78621509 809873927
487131283 2 47333397 734464680
429581248 1 58883266 588464514
907302692 2 65892671 1173195363
363951613 1 25633888 489585501
2 63347668 97035163 360382831
458137609 1 83550562 641688171
2 08221279 819017119
801269111 2 54394490 1055663601
1 34572869 433323532
66084630 261057378
64413043 207190199
36029790 118270353
50286545 211096566
253917460 163315879 91593067 60182063 26670892 345510527 223497942 83402188
175962480 56345883 232308363
156546039 52986484 209532523
48005311 158563069
237203428 206003503 208636002 172887443 49555845 62984863 53377838 75527697 79993052 24089334 300188291 259381341 284163699 252880495 73645179
23845631
13772735
842913
9155947
4001819360
4275091355
3403971096
9326253165

4143102
154600
13551
246630
6733580
1277745
1622860
107881
237447
1626202
06
245716
134431
462915
181905
72984
34371
269258
3466035
1784997
438161
34374
1020186
483696
756836
539854
29083
297900
6372
4796
5542
8101
7411
5897
11748
4896
3606
6433
8190
10559
28047
78762
96370
20557
98260
42259
18223
93382
20278
14373
17125
09317
4331
2615
2073
1183
2111
3452
2269
851
2327
2095
1595
3006
2601
2836
2529
739
89101
20293
72104
43337
30937
41269
63977
87185
46524
66897
83255
71987
38177
23845
09578
43079
S745653519
S 8405717014 7971068922 53834552 33024903474STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1977
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
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
STATE
FUNDS
231584100
23083800
222052500
1152980000
956769300
878993600
37829000
52600000
57378100
OTHER
FUNDS
1217272394
57368972
121272830
1681319290
665073786
822695597
8553567
150452606
TOTAL
REVENUES
1448856494
80452772
343325330
2834299290
1621843086
1701689197
46382567
52600000
207830706
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
00 1448856494
00 80452772
1063887 344389217
00
00
00
2834299290
1621843086
1701689197
46382567
52600000
207830706
3613270400 4724009042 8337279442 1063887 8338343329STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1977
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
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
S 9 568 29723 S 491821034 1448650757
471 533 48 34777547 81930895
273418443 67533157 340951600
1891953158
1090801779
1427837207
28081162
36419002
86095992
942507467
532425214
274144955
18668794
16159372
121728781
2834460625
1623226993
1701982162
46749956
52578374
207824773
205737 1448856494
1478123 80452772
3437617 344389217

161335
1383907
292965
367 389
21626
5933
2834299290
1621843086
1701689197
46382567
52600000
207830706
12806 S 8338343329STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1977
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
OTHER
FUNDS
509296545
91387440
109477754
1085555396
1030
128
166
234
710
631
2390
620
1114
577
1865
1344
35810
02136
72700
22061
33905
97769
79415
63732
66274
86238
63999
61554
100879212
7978427
00
1090317
8611855
12583335
9586974
1792311
8858564
9271786
13965678
17369349
7786605
79192986
30338179
628802
TRANSFERS
BETWEEN
FUNDS
31263379
1887199
18118466
98273319

495436
1208039
225550
00
167910
2673462
4062158
00
356418
434700
23313950
589030
6705740
43500
00
00
57109
328500
146887
00
510239
285235
86700
916881
22500
4476186
73402
00
116208
TOTAL
REVENUES
478033166
89500241
91359288
987282077
1018
125
166
232
683
631
2350
620
1111
573
1632
1338
27771
76586
72700
54151
60443
97769
17257
63732
09856
51538
50049
72524
941
79
10
85
122
94
17
83
89
138
164
77
747
302
6
73472
34927
00
90317
54746
54835
40087
92311
48325
86551
78978
52468
64105
16800
64777
28802
CARRYOVER
FROM PRIOR
YEAR
100754207
69143029
23466833
368904101
00
8938424
2798044
25449238
00
1004800
00
00
464760
00
42607242
37494600
141
38
50
9
42
7
14
51
108
94
384
68904
11970
00
00
53730
48827
02998
39781
34286
53697
00
47086
45797
41246
00
00
TOTAL
FUNDS
AVAILABLE
578787373
158643270
114826121
1356186178
1018
215
194
487
683
642
2350
620
1115
573
2058
1713
27771
15010
70744
03389
60443
02569
17257
63732
74616
51538
57291
67124
1083
117
10
136
132
136
25
97
141
138
272
172
1131
302
6
42376
46897
00
90317
08476
03662
43085
32092
82611
40248
78978
99554
09902
58046
64777
28802
379228
466610
3187732544
96342667 2991389877
775360987 3766750859STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1977
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
Slcidaway Institute of Oceanography
EXCESS OF FUNDS
PERSONAL OPERATING TOTAL AVAILABLE OVER
SERVICES EXPENSES EXPENDITURES EXPENDITURES TOTAL
267585518 5 200653442 468238960 1 10548413 5 78787373
27204112 22561768 49765880 1 08877390 1 58643270
62130393 39536951 101667344 13158777 1 14826121
530498003 364158213 894656216 4 61529962 13 56186178
51320993 29403660 80724653 21103118 1 01827771
7084521 1291668 8376189 13138821 21515010
10464072 1877693 12341765 7128979 19470744
15148296 4245776 19394072 29309317 48703389
56517370 19223331 75740701 7380258 68360443
25278695 32281405 57560100 6642469 64202569
140466394 77794571 218260965 16756292 2 35017257
41105808 30662738 71768546 9704814 62063732
55771315 31974516 87745831 23828785 1 11574616
28201260 29391731 57592991 241453 57351538
98287209 57600623 155887832 49969459 2 05857291
40363386 71372999 111736385 59630739 1 71367124
51390337 43418993 94809330 13533046 1 08342376
5319787 1290090 6609877 5137020 11746897
00 00 00 00 00
331695 140939 472634 617683 1090317
5795151 1255862 7051013 6557463 13608476
10139235 1871687 12010922 1192740 13203662
5327736 778826 6106562 7536523 13643085
398689 382022 780711 1751381 2532092
4837189 1632803 6469992 3312619 9782611
4894779 1643740 6538519 7601729 14140248
5589674 2557147 8146821 5732157 13878978
9653280 1276639 10929919 16369635 27299554
4164593 1048168 5212761 11997141 17209902
54978335 28108706 83087041 30071005 1 13158046
13506257 15891231 29397488 867289 30264777
291657 58976 350633 278169 628802
00 217694 217694 248916 466610
S 1634045739 S 1115604608 S 2749650347 S 1017100512 3766750859STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1977
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
CARRYOVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEAR AVAILABLE
155108685 1 55108685 00 1 55108685
137466525 1 37466525 00 1 37466525
45727972 45727972 00 45727972
241831384 2 41831384 00 2 41831384
224732968 2 24732968 00 2 24732968
49131923 49131923 00 49131923
42200350 42200350 00 42200350
86023839 86023839 00 86023839
145527195 1 45527195 00 1 45527195
44020463 44020463 00 44020463
65782908 65782908 00 65782908
35993729 35993729 00 35993729
26239676 26239676 00 26239676
194485040 1 94485040 00 1 94485040
75569039 75569039 00 75569039
67504899 67504899 00 67504899
50697133 50697133 00 50697133
44678418 44678418 00 44678418
61994940 61994940 00 61994940
6053044 6053044 00 6053044
26609080 26609080 00 26609080
15861515 15861515 00 15861515
10050460 10050460 00 10050460
8621827 8621827 00 8621827
15686990 15686990 00 15686990
17027892 17027892 00 17027892
15099055 15099055 00 15099055
9729017 9729017 00 9729017
23943418 23943418 00 23943418
24884390 24884390 00 24884390
44841840 44841840 00 44841840
5650686 5650686 00 5650686
Skidaway Institute of Oceanography
2018776300 2018776300
00 2018776300STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1977
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
STUDENT TOTAL
AID EXPENDITURES
155108685 155108685
137466525 137466525
45727972 45727972
241831384 241831384
224732968 224732968
49131923 49131923
42200350 42200350
86023839 86023839
145527195 145527195
44020463 44020463
65782908 65782908
35993729 35993729
26239676 26239676
194485040 194485040
75569039 75569039
67 504899 67504899
50697133 50697133
44678418 44678418
61994940 61994940
6053044 6053044
26609080 26609080
15861515 15861515
10050460 10050460
8621827 8621827
15686990 15686990
17027892 17027892
15099055 15099055
9729017 9729017
23943418 23943418
24884390 24884390
44841840 44841840
5650686 5650686
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
00 155108685
00 137466525
00 45727972
00 241831384
00 224732968
00 49131923
00 42200350
00 86023839
00 145527195
00 44020463
00 65782908
00 35993729
00 26239676
00 194485040
00 75569039
00 67504899
00 50697133
00 44678418
00 61994940
00 6053044
00 26609080
00 15861515
00 10050460
00 8621827
00 15686990
00 17027892
00 15099055
00 9729017
00 23943418
00 24884390
00 44841840
00 5650686
Skldaway Institute of Oceanography
S 0187r76300 S 2018776300
00 S 2018776300STATEMENT OF FUNDS AVAILABLE AMD 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
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1977
TRANSFERS CARRY OVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUES YEAR AVAILABLE
00 46833247 5 31263379 78096626 00 78096626
00 7902700 1887199 9789899 00 9789899
00 10212640 18118466 28331106 00 28331106
7000000 196973388 98273319 302246707 00 302246707
00 8069 1208039 1216108 00 1216108
00 00 225550 225550 00 225550
00 00 00 00 2 885 79 288579
00 819565 167910 987475 00 987475
1000000 20538598 2673462 24212060 00 24212060
00 00 00 00 00 00
00 4062158 4062158 00 4062158
00 180000 00 180000 00 180000
00 00 356418 356418 00 356418
00 00 434700 434700 00 434700
00 00 23313950 23313950 00 23313950
00 00 589030 589030 00 589030
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
00 946949 6705740 7652689 00 7652689
00 277551 43500 321051 00 321051
00 00 00 00 00 00
00 247655 00 247655 00 247655
00 00 57109 57109 00 57109
00 00 328500 328500 1 25001 453501
00 00 146887 146887 00 146887
00 206250 00 206250 44 99544 4705794
00 3433173 510239 3943412 43 83484 8326896
00 00 285235 285235 00 285235
00 00 86700 86700 00 86700
00 648744 916881 1565625 31 45673 4711298
00 1464757 22500 1487257 90 68110 10555367
00 00 4476186 4476186 00 4476186
00 542241 73402 615643 00 615643
00 4671691 00 4671691 00 4671691
00
4200000 116208 4316208 3096797 7413005
8000000
196342667 504449885 24607188 529057073STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1977
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
CAPITAL OUTLAY TOTAL EXCESS OF FUNDS AVAILABLE OVER
OTHER
SERVICES COSTS EXPENDITURES EXPENDITURES TOTAL
773102 77323482 78096584 42 78096626
9789891 9789891 08 9789899
28426652 28426652 95546 28331106
00 301045513 301045513 1201194 302246707
1223100 1223100 6992 1216108
225550 225550 00 225550
00 00 288579 288579
987475 987475 00 987475
00 26128439 26128439 1916379 24212060
00 00 00
4062158 4062158 00 4062158
180000 180000 00 180000
356418 356418 00 356418
434700 434700 00 434700
23313950 23313950 00 23313950
00 589030 589030 00 589030
7652689 7652689 00 7652689
00 319888 319888 1163 321051
00 00 00 00
247655 247655 00 247655
57109 57109 00 57109
328500 328500 125001 453501
146887 146887 00 146887
6411 6411 4699383 4705794
2157108 2157108 6169788 8326896
285235 285235 00 285235
86681 86681 19 86700
1565881 1565881 3145417 4711298
690932 690932 9864435 10555367
2938136 4476186 00 4476186
615643 615643 00
00 4981478 4981478 309787 4671691
7412955
7412955
7413005
2311152
29057073iriMPAKISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA278 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 4149888100 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
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
s 1960160000 2165366800
4125526800 24361300
4149888100 S
OVER
UNDER
00
148068774
1960160000
2017298026
3977458026 148068774
24361334
2830106900
1319781200
4001819360 148068740
2783141328 46965572
1194832401 124948799
3977973729 171914371
23845631 23845631
al aPPrv buftrhe Engineering Experiment Station operations of Georgia Institute of Technology provided
Tf7t0talin 15882 64300 Included in the approved budget are provision for the regular progrand
vM Y fricted fnds A 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
231584100
1356680200
OVER
UNDER
231584100 00
1217272394 139407806
1588264300 1448856494 139407806
989930200
598334100
1588264300
956829723 33100477
491821034 106513066
1448650757 139613543
205737 205737UNITS 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
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 101328000 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
OVER
UNDER
23083800 78244200 101328000 23083800 57368972 80452772 47153348 34777547 81930895 1478123 00 20875228 20875228
5 59768300 41559700 101328000 12614952 6782153 19397105
1478123
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 352518100 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
OVER
UNDER
Excess of Funds Available over Expenditures
222052500 129401700 351454200 1063900 352518100 222052500 121272830 343325330 1063887 344389217 273418443 67533157 340951600 3437617 00 8128870
8128870 13
8128883
279584000 72934100 352518100 6165557 5400943
11566500
3437617
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
170000000 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
170000000
155108685
OVER
UNDER
14891315
170000000 155108685 14891315
00 JIO
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 85204400 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
78096626
OVER
UNDER
7107774
85204400

78096584 1
7107816
42
42UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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
tures totaling 4451227200 Included in the approved budget are provisions
by restricted funds A comparison of anticipated funds available and budgeted
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
Georgia State University provided for expendi
for the regular program and programs funded
expenditures to actual funds available and
OVER
UNDER
2940080800 00
1328814355 1 176135845
4445031000 4268895155 176135845
2940080800
1504950200
6196200
6196200 JJ0
4451227200 s 4275091355 176135845
3455355600
995871600
Excess of Funds Available over Expenditures
3396704280 58651320
864614340 131257260
4261318620 S 189908580
a 13772735 13772735
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia State University provided for gffVleaKpendl
136333800 Acomparison 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 1 3fiJr33800
1 36333800
137466525
OVER
UNDER
1132725
137466525
1132725
The above comparison indicates that Student Aidsoverspent JJrSUt725
increased expenditures will not exceed budget provlsic
ade from Restricted Funds of 25413465 for stipends These expendi
more than anticipated uaexpenditu27 25 more 35 yiu not exceed budget provisions
should be filed whenever
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
10071700 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
10071700
9789899
OVER
UNDER
281801
10071700

9789891
08
281809
08UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the Medical College j Pd
PrograTlun Slt S
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
2043349800
1651278400
2611230000
1083398200
ACTUAL
2043349800
1360621296
izl
OVER
UNDER
00
290657104
3403971096 S 290657104
2585811186 25418814
817316997 1 266081203
Excess of Funds Available over Expenditures
3403128183 St1 291500017
I 842913
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for Eugene TalMeaorial JtJZSg program ST
0 and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1152980000
1742079300
1152980000
1681319290
2834299290
00
60760010
60760010
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1941501400
953557900
1891953158
942507467
2834460625
161335 zl
49548242
11050433
60598675
1613352B4 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
STUDENT AID FUND
45727972
19566472
FUNDS AVAILABLE m VER
BUDGETED ACTUAL UNDER
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
a SaVanticiXd1 actual eendiesSerf StI5195 JK 1Ms 19566472
should be filed whenever aditionaTl
tureswereIginalhudgelertSnrReSiden TnstrSTorrf 23182054 X pends These expendi
for Student Aid Fund STtlll itStnLcainf LlrT
made expenditurefirfexcesf ol budgetProvaf tllvTollSl KS1 SyStSm f Gela collectively had
of Georgia Duaget approval they would be in violation of budget and appropriation laws of the State
UNEXPENDED PLANT FUND
totaling NSSTVSLE aSpSedfund S1 C11Sge f fr expenditures
expenditures may be summared as follows P available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
W71900 28331106 3640794
319719no s28426652 3545248
SiiJ95546 J95546UNITS 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 of the Resident Instruction Fund operations f versity of rgia programs
funlefrLctedfndAarisorofanticipateffufaarouded 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
5529463000
4027055800
9556518800
7097966800
2458552000
ACTUAL
OVER
UNDER
5529463000 00
3796790165 1 230265635
9326253165 S 230265635
6927283266 170683534
2408125846 f 50426154
Excess of Funds Available over Expenditures
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Nations operations of the sity o Georgiaovided
prVrfuSero
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
1 UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
956769300
717647200
956769300 00
665073786 52573414
L D 4 uw t
674416500 1621843086 152573414
1090801779
532425214 z
10959621
40229886
1101761400
572655100
1674416500 j 1623226993 U51189507
1383907 M1 1383907GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE ASP 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
fSdefbvrLticted980520700 included inthe approved budget are provisions for the regular programed programs
afnddexpeLtores1CLey TiullTlTlTlllLT llMe Snditure to actual funds available
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
878993600
1101527100
1567575000
412945700
1980520700
S
OVER
UNDER
878993600 00
822695597 278831503
1701689197 278831503
1427837207 139737793
274144955 138800745
1701982162 278538538
292965 292965
MARINE RESOURCES EXTENSION SERVICE
for exptndrturesPoILai481 727 0 rifsufs Extension Service operations of the University of Georgia provided
fundedbv Lt fI 548l700 Included in the approved budget are provisions for the regular program and programs
arexpendreTmay tTiuiZTirfllllLr Jl funds Callable
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
37829000
10343700
48172700
27940300
20232400
ACTUAL
37829000
8553567
OVER
UNDER
00
1790133
46382567 1790133
28081162
18668794
46749956
367389 SJ
140862
1563606
1422744
367389
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
287
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
VETERINARY MEDICINE EXPERIMENT STATION
videdxpen
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
36550000
16050000
36419002
16159372

130998
109372
Excess of Funds Available over Expenditures
52578374
21626
21626
The above comparison indicates that Operating Expenses were overspent by 109372
of Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of University of Georgia Provided for expenditurestotaling
239250200 A comparison of anticipated funds aval11
and or tne university ui weiia tJUvJv j
ailable and budgeted expenditures to actual funds available and expendi
OVER
UNDER
r39250200
241831384
2581184
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
The above comparison indicates that Student Aid was overspent by 25 811 84 Actual HLndments84
shlulf Se fSef Shenvef adfitionfundrrecomf Lrielo that Screed expenditure will not exceed budget provisions

of GeorgiaH9
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the University of Georgia provided for expenditures totaling
500766900 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
7000000
493766900
OVER
UNDER
7000000 00
295246707 198520193
500766900
302246707 198520193
500766900 301045513 199721387
1201194 1201194UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 715054300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
ACTUAL
3322 3828 7150 20000 34300 54300 332220000 305008047
637228047
4591 2559 7150 31300 23000 54300 438820096 194264849 633084945
4143102
11
Slzl
S
Izl
OVER
UNDER
00
77826253
77826253
20311204
61658151
81969355
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany State college provided for expenditures totaling
of anticipated funds available and budgeted expenditures to actual funds available and expendl
223750000 A comparison
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
223750000
223750000
224732968
224732968
00
OVER UNDER
982968
982968
00
San anticiednd rIr tnproved budget provisions Budget amendments should
tnan amicijaira m a y44 vj hires will not exceed budget provisions
indicates that Student Aid was overspent by 982968 Actual funds available were 982968
82968 more than approved
befiled whenever additional funds become available so that increased expenditures will not exceed budget provisi
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
1384600 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
1384600
1384600
1216108
OVER
UNDER
168492

1223100
161500UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Func operation of strong State programffunTefby
restrictfundsTcomsonfantUpatel SSTSSSS and CgeJedxpendituresto 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
287337300 195261500 287337300 192341462 00 2920038
482598800 479678762 378661629 100862533 2920038
379495500 103103300 833871 2240767
s 482598800 479524162 154600 s 3074638
154600
STUDENT AID FUND
oY
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures

BUDGETED
56057100
56057100

ACTUAL
49131923 ir
49131923
00
OVER
1 UNDER
6925177
6925177
00
UNEXPENDED PLANT FUND
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay Y
Excess of Funds Available over Expenditures
BUDGETED
312400
312400 S
ACTUAL
225550 izL
225550
00
OVER
1 UNDER
86850
86850
00292 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
4 e tafKXSd bud9ft forthe Resident Instruction Fund operations of Augusta College provided for expenditures
totaling 5 66769200 Included in the approved budget are provisions for the regular program and programs funded bv
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available ana
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
302967500
263801700
437234100
129535100
566769200
302967500
251328870

OVER
UNDER
00
12472830
554296370 S 12472830
431292357
122990462
554282819
135
5941743
6544638
12486381
STUDENT AID FUND
The total approved budget for the student Aid Fund of Augusta College provided for expenditures totaling S417 300 00
suriL1dasfoioWsC Pated aVailable and bueted expenditures factual funds available and expenditures may be
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
41730000 42200350
S 00
OVER
UNDER
41730000 42200350 470350
470350
ouiPsliii
tiled whenever additional funds become available so that increased expenditures will not exceed budget provisionsUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
00 S
00
OVER
1 UNDER
00 288579 288579
i 00 288579 00 288579 s 288579
00 00 288579
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures
totaling 816424400 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
OVER
UNDER
4451775 3712469 8164244 00 00 on 445177500 364943057 810120557 631252418 178621509 809873927 246630 s 00 6303843 6303843
6328115 1836129 8164244 00 00 00 1559082 4991391 6550473
246630
STUDENT AID FUND
The total approved budget for the student Aid Fund of Columbus College provided for expenditures totaling 936317 00
mparison of antici4
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid 5
Excess of Funds Available over Expenditures
OVER
UNDER
93631700 86023839 7607861
93631700 86023839 7607861
oo s 00
UNEXPENDED PLANT FUND
q1 total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
987600 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
987475
987475
1OO
OVER
UNDER
0UNITS 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 740259400 Included in the approved budget are provisions for the regular program and programs
ruded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avaxlable
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
396036500 344222900 396036500 345161760 9 00 38860
740259400 741198260 487131283 247333397 9 140 82 38860
501186300 239073100 55017 60297
740259400 734464680 6733580 s 57 67 94720
33580
The above comparison indicates that Operating Expenses were overspent by 8260297 Actual funds available e
S9 388 60 more than anticipated and actual expenditures were 5794720 less than approved budget provisions which resulted
infunds avalLble exceeding expenditures by 6733580 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 expendibles in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
STUDENT AID FUND
The total approved budget for the student Aid Fund of Fort Valley State college provided for ieetling
1452755400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
145255400
145255400
145527195
145527195
00
OVER UNDER
271795
271795
iP
Actual funds available were 271795
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
4858100 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
ACTUAL
OVER
UNDER
1000000 3858100 1000000 23212060 193 00 53960
4858100 24212060 s 193 53960
4858100 26128439 5 212 70339
sri 1916379 11 19 16379
The above comparison indicates that Capital Outlay was overspent by 21270339 Actual funds available were
19353960 more than anticipated and actual expenditures were 21270339 more than approved budget provisions which
resulted in expenditures exceeding funds available by 1916379 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 GeorgiaUNITS 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 expenditures
totaling 588503500 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
ACTUAL
OVER
1 UNDER
Excess of Funds Available over Expenditures
348280000 237185900 585465900 3037600 5rRR503500 S 348280000 238424639 586704639 3037620 589742259 429581248 158883266 12 00 38739
12 12 23 23 12 387 39 20 38759
427248100 161255400 588503500 33148 72134
s 588464514 1277745 38986
77745
The above comparison indicates that Personal Services were overspent by 2333148 Actual funds available e
1237 59 more than anticipated and actual expenditures were 38986 less than approved budget Provisions which resulted
in funds available exceeding expenditures by 1277745 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 Georgia college provided for expenditures totaling 499306 00
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
49930600
ACTUAL
44020463 iz
44020463
J22
OVER
UNDER
5910137
5910137
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SEN vo continued
0 COLLEGE
COMPARE PROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT TCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for expendi
tures totaling 1211224400 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
rr Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
7 4 440 671 40000 84400
12 112 24400
9 2 258 854 11700 12700
12 112 24400

744040000
430778223
iL
1174818223
907302692
265892671
1173195363
1622860
OVER
UNDER
00
36406177
36406177
18509008
19520029
38029037
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southern college provided for expenditures totaling
74500000 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
74500000

65782906
00
OVER
UNDER
8717092
UNEXPENDED PLANT FUND
Si BTennta apProvd bu3get for the Unexpended Plant Fund of Georgia Southern college provided for expenditures totaling
ltlZ Lr k 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
4281500
4281500

4062158
4062158
l2
OVER
UNDER
219342
219342
00UNITS 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 ResidentInstruction Fund ations of Georgia Southwn Collegerided for
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
340465900
157618200
ACTUAL
340465900
149227482
iL
489693382
OVER
UNDER
00
8390718
8390718
Excess of Funds Available over Expenditures
07881
STUDENT AID FUND
39oooVls
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

39382000

35993729 St 3388271
35993729 Sf1 3388271
00 0
UNEXPENDED PLANT FUND
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 180000 5 ACTUAL 180000 180000 OVER UNDER 00
180000 00
S 00 00
Juu UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
WLtwSVY I Inclufed i e approved budget are provisions for the regular programs 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
232712500
137066000
369778500
271717500
98061000
369778500

232712500
127907778
360620278
263347668
97035163
360382831
237447
OVER
UNDER
00
9158222
9158222
8369832
1025837
9395669
STUDENT AID FUND
S277 50 OOVoom rd9f f hSen Ald Td f North Borgia College provided for expenditures totaling
tures5maybe suTzltTs T L1MS bUdted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
27750000
27750000

ACTUAL
26239676
26239676 1
OVER
UNDER
1510324
1510324
00
UNEXPENDED PLANT FUND
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
capital Outlay g
Excess of Funds Available over Expenditures
BUDGETED
650800
ACTUAL
OVER
UNDER
356418 294382
6508i 356418 294382
S n 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
301
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operation of Savannah Sta college PvidedJor expen
brrestIciedgfu8fcoariofofantateffu avaflabded expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
359518400
292345100
ACTUAL
359518400
283795973
ir
OVER
1 UNDER
00
8549127
fi51fi63500 fi43314373 lzL
8549127
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
466204300
1 85659200
458137609
183550562
641688171 iL
8066691
2108638
10175329
J626202
STUDENT AID FUND

tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
1 2386000

ACTUAL
194485040
OVER
UNDER
12099040
194485040
00
12099040
0
4 5120 990 40 Actual funds available were 12099040
The above comparison indicates that Student Aid was overspent by 1204 t provisions Budget amendments
SSlft edenevefaddrtionaffundsavafsohat increase expenditures will not exceed budget
of GeorgiaMi UNITS 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
Rhnntt1 approYed budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totalina
lureTysurfrCeTaf folloSsT P toual funlTnT1
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
482000
OVER
UNDER
434700
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
303
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BTTDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident ruction Fund operation of Valdof a State college P expend
rrriefdTcSarrnTfnipaSd SSSTSSSS and geJeHxpenditureo actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
469660000
349357125
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 sfif 4ns 79 Actual funds available were
The above comparison indicates that OPJxPses were overspent by S66 t lsl hieh resulted
InundavrabirexceedfnrerdfturerbyTof rdgefaLndlints should be filed whenever additional funds become
available n
of Georgia
STUDENT AID FUND
The total approved budget for the StudeAid J expS
90522000 A comparison of anticipated funds available anu uuuy
tures may be summarized as follows
FI1NDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
75569039
75569039
s 00
lz
OVER
UNDER
14952961
14952961UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
24124000 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
23313950 j
OVER
UNDER
810050
24124000

23313950
00
310050UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
305
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of
tures totaling 106 18600 Included in the approved budget are Provisions
restricted funds A comparison of anticipated funds available and budgeted
expenditures may be summarized as follows
West Georgia College provided for expendi
for the regular program and programs funded
expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
708742000
369876600
ACTUAL
OVER
UNDER
708742000 00
347167317 1 22709283
1055909317 s1 22709283
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
808579600
270039000
S 801269111 7310489
254394490 f1 15644510
1055663601
245716
22954999
STUDENT AID FUND
Yc
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
72500000
ACTUAL
OVER
UNDER
67504899 Sf1 4995101
67504899 sl 4995101
00 s oo
UNEXPENDED PLANT FUND
rrJSsrasJSKarsMS ass ssassr asrts aaasa s
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
I UNDER
589030
70970
306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College pro
vided for expenditures totaling 448982200 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
230496000
218486200
301063700
147918500
448982200
230496000
202693101
U
433189101
2987 1345 506 728 63 69
4333 235 32
u 344 31

OVER
UNDER
00
15793099
15793099
2313037
13345631
15658668
STUDENT AID FUND
The total approved budget for the Student Aid Fund
totaling 51089600 A comparison of anticipated funds
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
of Abraham Baldwin Agricultural college provided for expenditures
available and budgeted expenditures to actual funds available and
OVER
UNDER
51089600 50697133 392467
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant
tures totaling 8129900 A comparison of anticipated
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
Fund of Abraham Baldwin Agricultural College provided for expendi
funds available and budgeted expenditures to actual funds available
OVER
UNDER
8129900 7652689 477211
8129900 7652689 477211
00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident struction Fund operations of Alany S1
SSSJtSSS SbnTbuded expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
170741500 91726200 170741500 90778793 1 00 947407
262467700 s 261520293 S 947407
195348500 67119200 194972748 66084630 375752 1034570
262467700 261057378 1410322
462915 462915
STUDENT AID FUND
tures may be summarized as follows
FITNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
44678418 f 5780482
44678418 ir
00
5780482
UNEXPENDED PLANT FUND
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
RXPENDITURES
Capital outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
iuB UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ATLANTA JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Atlanta Junior College provided for expendi
tures totaling 2 12928400 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
OVER
UNDER
125410000 87518400 212928400 142444400 70484000 212928400 125410000 81962104 207372104 00 5556296 5556296
142777156 64413043 207190199 181905 332756 6070957 5738201
181905
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
s I5Cofr comparison indicates that Personal Services were overspent by 332756 Actual funds available were
rlnt L L anticipated and actual expenditures were 5738201 less than approved budget provisions which
resulted in funds available exceeding expenditures by 181905
If the institutions unde the direction of the Board of Regents of the University System of Georgia collectively had
of Georgia rSS eXCSS apprva1 they would be in violation of budget and appropriation laws of the sLte
STUDENT AID FUND
total approved budget for the student Aid Fund of Atlanta Junior College provided for expenditures totaling
lures8mfybe summSzeds follotl ures to actual funs available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
63787300
63787300

OVER
UNDER
61994940 1792360
61994940 1792360
i22 jjaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDOET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGKT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the ResidentInstruction FundRations of JS
SSHKLSTAttSr ated Sble budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
83680000
37840800
ACTUAL
83680000
34663337
OVER
1 UNDER
00
3177463
21520800
118343337
3177463
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
82240563
36029790
STUDENT AID FUND M
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
6053044 Ld
OVER
UNDER
721956
UNEXPENDED PLANT FUND
rA
247700 A compar
may be summarized as follows
FTTNns AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
l UNDER
247700
247655
45
247655 iL
00
00310
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
turesotallna l6 Tl V f ff Fund operations of Brunswic Junior College provided for expendi
rtriS5 13383200 Included in the approved budget are provisions for the regular program and programs funded by
eendituresmaybesurizeraf folloSsfted aVaUable tual funds avaifable and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
133435000
79948200
162438800
50944400
213383200
133435000
77695937

211130937
160810021
50286545
211096566
34371
OVER
UNDER
00
2252263
2252263
1628779
657855
2286634
34371
STUDENT AID FUND
S262 I rnV f f hS2en Ald Und f Brunswic Jlr College provided for expenditures totaling
tures4maybe sullltTs rolsT aVlable Ud9ted to actual fundsvailable and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
26242 300 26609080
6242300 26609080
l2
OVER
UNDER
366780
366780
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
311
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget of Bswie Junior College did no provid for anyP geled
Fund Therefore the budget comparison shown below does not provide tor anticipate
expenditures
BUDGETED
ACTUAL
OVER
UNDER
57109
57109
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 57109
of GeorgiaUNITS 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 360445600 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
OVER
UNDER
Excess of Funds Available over Expenditures
223354000 137091600 223354000 121343717 00 15747883
360445600 344697717 15747883
00 543552 543552
360445600 345241269 15204331
264661100 95784500 253917460 91593067 10743640 4191433
360445601 Mr 345510527 269258 14935073
269258
STUDENT AID FUND
S total approved budget for the student Aid Fund of Clayton Junior College provided for expenditures totaling
521075800 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
23075800
OVER
UNDER
15861515 5214285
21075800 15861515 5214285
5uOO 22UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget of Clayton Junior College did not provide TJU Jf Tudgfted
Fund Therefore the budget comparison shown below does not provide for anticipate
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
00
00
OVER
ACTUAL UNDER
328500 328500
125001 125001
453501 453501
328500 328500
125001 125001
The above comparison indicates that Capital Outlay was overspent by 328500
of Georgia314 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expendi
tures totaling 229788700 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
OVER
UNDER
135075000 94713700 229788700 5 135075000 91888977 226963977 163315879 60182063 223497942 3466035 s 00 2824723 2824723
168426000 61362700 229788700 5110121 1180637 6290758
3466035
STUDENT AID FUND
T total approved budget for the Student Aid Fund of Dalton Junior college provided for expenditures totaling
512500000 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
OVER
UNDER
512500000 10050460 2449540
UNEXPENDED PLANT FUND
SI 469h00t0tA1conVelbUfgeV fce 2eX5enJedPlant FUnd f Daltn Junior Allege provided for expenditures totaling
tures9maybeAsurL1dnas folowsf aVlable bueted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
146900
146887
146900 146887
00
OVER
UNDER
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
COMPARISON OF APPRO BUDGET TO TOTAL
FITNOS AVAILABLE AND EXPENDITURES
niNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
rnMPaRISON OF PROVED BUIX3ET TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction FuncOperations J Emanuel nty unioroUeerovrde
SSSr22a2i1SS anticlparundfarallaried budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
of Funds Available over Expenditures
59133300
25789700
849 r 23000

56731296
26670892
83402188
1784997
2402004
881192
1520812
1784997
4 h Rl 1 92 Actual funds available were
The above comparison indicates that Operating Expenses were overspent by 8 prmea budget provisions which resulted
264le5 more than anticipated and actual expenditures e 1520812 PP whenever addltlonal funds
in funds available exceeding expendxtures by 178499 b y
become available rTni collectively had
isuswj atsM
of Georgia
STUDENT AID FUND ided for expenditures totaling
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
8621827 Si 203173
8621827 1 203173
00 00
316
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
totaling SSOSrl ToZltilZ ofantfclpatel funds IvallaTb S3 Juni allege provided for expenditures
expenditures may be summarised Is follows available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
5005100 S
ACTUAL
OVER
UNDER
206250 4798850
4499544
4499544
5005100
EXPENDITURES
Capital Outlay s
Excess of Funds Available over Expenditures
50051on

4705794 299306
6411 4998689
46993R3 4699383UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APFROVFD BUDGET TO TOTAL
FTTNTIS AVAILABLE Nn EXPENDITURES
nnjIOR COLLEGES continued
FLOYD JTTWTOR COLLEGE
nMPSPTSON OF USBaSm W TO TrVTAT FTTNDS AVAILABLE ANT EXPENDITURES
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
133340000
1 00230400
ACTUAL
133340000
99406524
OVER
1 UNDER
33570400 232746524 lr
00
823876
823876
EXPENDITURES
Personal Services
Operating Expenses
of Funds Available over Expenditures
176802900
56767500
175962480
56345883 jfcL
232308363 iL
IB161
840420
421617
1262037
438161
S185 00000 A comparison of anticipated funds available a
tures may be summarized as follows
TTTTWnS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
1 UNDER
18500000
300 15686990 iz2813010
2813010UNITS 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
55630StaA lZZtttrLlraiTtsTf7nTsalLllll M JUnlrCollege provided for expenditures totaling
tures may be summarized as follow available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
5632100
ACTUAL
3943412
4383484
OVER
UNDER
1688688
4383484
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE
COMPARISON OF PROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction f S
B ble
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
128220000 81569100 128220000 81346897 00 222203
209566897 222203
157811200 156546039 52986484 1265161 1008584
209532523 256577
34374 s 34374
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 v sin nRc R4 Actual funds available were
2 2203 anticipated aeSreS oved budget provisions which resulted
infunds available exceeding expenditures by 34374
of Georgia
tures may be summarized as follows
FTTMTiB AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
fj UNDER
17027892 fit 2555508
2555508UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling
285300 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
OVER
1 UNDER
285300
285235
285300
285235
00 9UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
321
COMPARISON OF APPROVED BUDGET TO TOTAL
FITITOS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
COMPARISON OF PPPOVFn BUDGET TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
JIDENT INSTRUCTJUJN r uau 0nrK
The total approved budget for the Resident Instruction Fund operations of Gordon JE funded
rrrlcJeduifcrcoariSn1 of anSctef funls SSTSTES 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
u eic nl H Actual funds available were
The above comparison indicates that Operating Expenses were rspent by 1601 which resulted
1958 55 more than anticipated and actual expenditure were 38669 PP aMltlonal funQS
in funds available exceeding expenditures gf B d bu3 t provisions
of Georgia
176 02500 A comparison of anticipated runas
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
17602500
17602500

ACTUAL
OVER
UNDER
15099055 M 2503445
15099055 2503445
00 22izz UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
85000 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
OVER
UNDER
85000
85000

86700
86681

fk TOfaovf comparison indicates that Capital Outlay was overspent by 1681 Actual funds available were 1700 more
L tedand acuaJ expenditures were 1681 more than approved budget provisions which resulted in funds available
flnf exPitures by 19 Budget amendments should be filed whenever additional funds become available so that
increased expenditures will not exceed budget provisions
made ILti ti03 Jh dfrectlon f the Board of Regents of the University System of Georgia collectively had
Sf Georgia SS approval they would be in violation of budget and appropriation laws of the state

UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
323
COMPARISON OF APPROVED BUDGET TO TOTAL
FTTNnS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE
CQMPaRTSON OF APPROVED BUDGE TO TOTAL FUNDS AVAILABLE AND mPENDITURES
RESIDENT INSTRUCTION FUND TOndi
The total approve budget f0r the Resident fare
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
191380000
111569100
191380000
109291987
300671987
00
2277113
2277113
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 k 997 58 Actual funds available were 2277113
less SiSaSSM SSXtSS3 Visions which resulted in funds
available exceeding expenditures by 483696
of Georgia
tJstJrsi
9805900 A comparison of anticipated
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
9729017
9729017
00
76883
76883
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
47 Qernta approvd budget for the Unexpended Plant Fund of Kennesaw Junior College provided for expenditures totaling
ures5Iay0e i foKSE1 ual funds avaSaole andndi9
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
4795700
1565625
3145673
4795700
4711298
OVER
UNDER
3230075
3145673
84402
4795700

1565881
3145417
3229819
3145417TTHTTS OF THE TMIVERSITV SYSTEM OF GEORGIA
325
COMPARISON OF APPROVED MTDGET TO TOTAL
ETnlns AVAILABLE ywn EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNTOR COLLEGE
BTm of BPgggSB ftVAILABIJ mFESDiroREa
RESIDENT INSTRUCTION FUND College provided for expendi
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
165330000
95328400
ACTUAL
165330000
94808177
OVER
1 UNDER
00
520223
7606584
205575800
55082600
LOO I 260138177
520223
206003503
53377838
427703
1704762
Excess of Funds Available over Expenditures
7finfi5R400
259381341 S
756836
1277059
756836
4 w i 77 03 Actual funds available were
Infunds available exceeding expenditures by 5756836 collectively had
aaaswsrs suras JUKfJ5
of Georgia
STUDENT AID FUND nvided for expenditures totaling
The total approved budget for ZSl T
00000 A comparison of anticipate
26500000 A comparison of anticipated
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
76500000
96500000

ACTUAL
23943418 112556582
23943418 2556582
no iS0UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
10SaVSft2rSiiirOaJtalOrllea PrVidea fOT nditures staling
tures may be summarized as follows available and budgeted expenditures to actual funds available and expendi
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
10532800
OVER
1 UNDER
1487257 9045543
9068110
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for th Resident Instru ct ion operations of Middle Georgia college PvidedJor eend
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
1 UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
202150000 80633300 202150000 81473845 00 840545
283623845 840545
212261900 70521400 208636002 75527697 3625898 5006297
282783300 284163699 S 1380399
539854 Sf1 539854
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 u ttrn nfi 97 Actual funds available were
The above comparison indicates that Operating Expenses were rspent by 50JH isions whlch resulted
S840545 than anticipated iSBM Budgeamendments should bf filed whenever additional funds
in expenditures exceeding funds available oy o D v
become available
of Georgia
STUDENT AID FUND
tures may be summarized as follows
FTTWnS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
25000000
ACTUAL
24884390
OVER
UNDER
115610
75000000
24884390
00
115610
003 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Middle Georgia college provided for expenditures totaling
3923100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
OVER
BUDGETED ACTUAL UNDER
3923100 4476186 553086
3923100 4476186 553086
00 00
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 553086 Actual funds available were 5530 86
more than anticipated and actual expenditures were 553086 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
or Georgia
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE ftND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operation of SoutheCn1lS3ed
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
147200000
108913400
147200000
1 05709578
00
3203822
252909578 S 3203822
EXPENDITURES
Personal services
Operating Expenses
Excess of Funds Available over Expenditures
174538700
81574700
172887443
79993052
252880495
29083
1651257
1581648
3232905
29083
STUDENT AID FUND
The total approved budgf for the Student Aid Fund of orgialrovidefor expenditures g
45887700 A comparison of anticipatea tunas
7bb mav be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
45887700 44841840 U1045860
45887700 44841840 UMM5860
t00 223 3 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
iLt0tal aPProYed bud9et for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
5614700 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

OVER
BUDGETED ACTUAL UNDER
614700 615643 5 943
614700 615643 943
00 S 00
tha TJjfr comparison indicates that Capital Outlay was overspent by 943 Actual funds available were 943 more
wheLver additionaf fnndaeeXPen r6 43more than approved budget provisions Budget amendments should be filed
whenever additional funds become available so that increased expenditures will not exceed budget provisions
made iSl1105 Unde tt direction of the Board of Regents of the University System of Georgia collectively had
of Ieoria SS 9 approval they would be in violation of budget and appropriation laws of the state
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
HAYCROSS JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for theResident Instruction Fund operations iiSdLnSS1
ZSSSfiSfVgivS Sit2 uai funds avails and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
62500000
11317900
73817900
62500000
11443079
73943079
00
125179
125179
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
49735800
24082100
49555845
24089334
73645179
297900
179955
7234
The above comparison indicates that Operating Expenses were overspent by 72 34 Actual resulted
of Georgia
STUDENT AID FUND
mjgjn sssjTRfflMB sasJBsSsass csaarsas srui
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
5650686
5650686
OVER
UNDER
140686
140686
00
00
The above comparison indicates that Student Aid was overspent by 1 406 86 tuafunds available 40636 more
ewheneverlddionaffundT PrV1S1nS
made expendi X l
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSS 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 Waycross Junior College provided for expenditures totaling
8157700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditur
may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
8157700
4671691
OVER
UNDER
3486009
8157700
4981478
3176222UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
333
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE m EXPENDITURES
CITHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF PROVED BUDGET TO TOTAL FUNDS SVATLABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES exrjendi
SSl2SSSa20Sa52aSS SSSTSSSK and Uetea etaIeS t actual funds available ana
expenditures may be summarized as follows
FTTNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
57378100
1 32621900
i qnn ooooo
ACTUAL
57378100
150452606
207830706
OVER
UNDER
00
17830706
17830706
86095992
121728781
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
h sl80 285 81 Actual funds available were
The above comparison indicates that Operating Expenses were overspent by fc provisions which
5178i0706 more than anticipated and l 33 tudget amendments should be filed whenever additional funds
resulted in funds available exceeding expenditures by smjj
become available collectively had
of Georgia
UNEXPENDED PLANT FUND provided for expenditures
The total approved budget for Unexpended Plant Zi
totaling STT A iT of anticipated funds
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
7533400
7533400
ACTUAL
OVER
UNDER
4316208 3217192
3096797 3096797
13005 120395
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
a
ftfco
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