i V1 Aft rfiS liB J y I i ill fti 141 ii f N Kill rli WTO liifi ii ill G j 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 O u oi ui a z CO CO IZ O IP z 111 IX II CO Q Z o 0 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 1 m UNIVERSITY OF GEORGIA LIBRARIES 3 ElDfl D5357 34bfi tt 9x M Wmtt CTi im m