Report of the State Auditor of Georgia, year ended June 30, 1978

nREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1978
VJ C Krr
State AuditorREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1978
JAWVaiv
Received
JAN 18 1979
DOCUMENTS
UGA LIBRARIES
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State Auditor
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STATE OF GEORGIA
DEPARTMENT OF AUDITS
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the audit
reports of all State agencies and units of the University
System of Georgia is submitted to the public in this and
in three supplemental volumes for the fiscal year ended
June 30 1978
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 in 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
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 29 1978 V c I7 y
I i
l 3 i
I I EI 3 Vll
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 Departments
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
27
28
30
39
42
43
50
54
55
56
57
60
61
62
66
68
70
74
75
83
87
92
93
101
105
108
115
119
123
126
132
139
144
162viii
TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
CS OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of ojrmjjHt units
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Economic Development Council of Georgia
Education
Education Cepartment 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 s
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
Medical Assistance Department of
Offender Rehabilitation Department of
JgiLkat system of pennel
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service state Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of Ksevelt
Page
174
175
176
176
177
179
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180
181
182
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183
184
187
187
189
190
190
191
191
192
192
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201
202
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207
208
209
210
211
212
213
214
215
215
216

SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORBTA
GENERAL COMMENTS
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
C0LsISS1y1tETM0LFGRG1LABLE OF ALL UNITS OF
221
230
234ix
TABLE OF CONTENTS
SECTION II continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
BALANCE SHEET BY UNITS OP 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
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

Page
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315
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338
339
340TABLE 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
ALL 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 1978
Section II of this report deals with the financial operations of the units of the University System for the fiscal year
ended June 30 1978
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 123 shows there was a Budget Fund surplus of 2393945913 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 54 shows there was a surplus in the Department
of Administrative Services Fiscal Division of 13699239965
The total surplus of all State spending units excluding units of the University System in the amount of
2393945913 together with surplus of 13699239965 in the Department of Administrative Services Fiscal Division made
a total surplus of 16093185878 at June 30 1978
Of the total surplus of all State spending units of 2393945913 the surplus of the Revenue Sharing Fund was
1238511 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 34 and 35 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 359220142296 for the fiscal
year ended June 30 1978 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
1978
219307330088
111671312436
237637215
3993971
294661044
2942087333
240123979
24522996230
1977
191796259887
93759926366
134275323
3037290
239110467
1651125672
216333217
16964996833
359220142296 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 1978 1977
REVENUES
Total State Revenue Receipts
CARRYOVER FROM PRIOR YEARS
Transfers from Reserves Fund Balances and Surplus
Spending Units
Department of Administrative Services
Fiscal Division
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
REVENUE COLLECTIONS UNFUNDED
PRIOR YEARS SURPLUS FUNDS LAPSED
LOANS TO COUNTIES COLLECTED BY DEPARTMENT
OF REVENUE TO BE REAPPROPRIATED
359220142296 304765065055
40118754143
38270084454
Total Funds Available
15151673321 43 29215769
115637586 45553
58926190 00
55444991240 425 99345776
2538582 5577101
2502069353 11 23574221
2000000 6000000
417171741471 3484 W 9721
GENERAL COMMENTS
FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
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
1978
5 53914212017
12788602856
1220437351
1338609780
562310893
1674163902
2645783577
685903865
10521688674
40003853006
5910761913
3854019408
215058026033
350178373275
46633176389
00
1977
48834716168
14130658742
1079678325
673452134
486529183
767166815
4239151952
2255076040
5360162120
25280904128
6558942336
2040979276
180553649401
292261066620
40889284120
11820114
20353406745
5468492
1316570
66993368196
15151673321
115637586
58926190
56227341331
417171741471 348488407951
2945572925
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 Computer Charges Real Estate Rentals Per Diem Fees and Contracts 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 162171 of
this report
GENERAL OBLIGATION BONDS
in November of 1972 the voters of the state of Georgia approved a comprehensive admendment to the
Constitution of 1945
permitted the State to finance its needs directly through the issuance
Georgia Laws 1972 page 1523 the Amendment which
of general obligation debt
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State
pledged is presented on page 83 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1978 amounted to 51201500000
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 8789 of this report
This schedule shows that Authority bonds outstanding at June 30 1978 amounted to 81173400000
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 174216 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
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
PURCHASING REGULATIONS
On April 11 1977 the Department of Agriculture entered into a contract with the Barber Contracting Company to repair
damages caused by fire on December 1 1976 at the Moultrie State Farmers Market Moultrie Georgia The total repairs
made by the Barber Contracting Company were 2283915 which the officials of the Department of Agriculture believed were
to be paid by the Department of Administrative Services Hazard and Insurance Reserve Fund Upon physical inspection by
the Department of Administrative Services Hazard and Insurance personnel repairs of 345553 were disallowed as not fire
related
On August 17 1977 the Department of Agriculture requested an emergency authorization from the Department of
Administrative Services Purchasing and Supplies Division to pay the 345553 due the contractor
Section V Page C3 Paragraph J of the Department of Administrative Services Purchasing Manual states that the
Purchasing and Supplies Division has no authority to issue emergency purchase orders after the fact
In the future the Department of Agriculture personnel should process purchasing documents in accordance with pre
scribed regulations
INVENTORY OF EQUIPMENT
Audit tests of equipment inventory were conducted to determine if adequate records are being maintained to control
equipment The results of the tests for the year ended June 30 1978 are as follows
1 Number of Items Charged on Inventory Test Listing 332
2 Number of Items Physically Located in Test Area 262
3 Number of Items not Physically Located in Test Area JO
This examination indicated the lack of accurate inventory controls Appropriate action should be taken to insure that
inventory control records reflect equipment on hand
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 reportGENERAL COMMENTS
AUDIT FINDINGS continued
ADMINISTRATIVE SERVICES DEPARTMENT OF continued
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 limited 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 39 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
EQUIPMENT INVENTORY
An examination of the perpetual equipment inventory records maintained by the Department of Administrative Services
revealed noted improvement in the accuracy and completeness of the records However some further updating of the master
control file is required Appropriate action is being taken by officials of the Department to correct this situation
STATE OF GEORGIA HAZARD AND INSURANCE RESERVE FUND
The problems in the accounting procedures of the State of Georgia Hazard and Insurance Reserve Fund as discussed in
the prior years audit report have been corrected and the records are now being kept in accordance with generally accepted
accounting procedures
UNIVERSITY SYSTEM OF GEORGIA LIABILITY INSURANCE FUND
A general ledger for the University System of Georgia Liability Insurance Fund was not maintained for the period under
review it was necessary for the Department of Audits to verify the activity in this account from invoices and bank state
ments it was also noted that a substantial amount of funds remained idle in a checking account that could have been
invested
The necessity of maintaining a general ledger and the utilization of funds available were discussed with the accounting
personnel
A periodic times throughout the year management should review the accounting records to verify that they are being
kept in accordance with generally accepted accounting procedures
MOTOR VEHICLE MAINTENANCE FACILITY
An examination of the parts room of the Motor Vehicle Maintenance Facility maintained by the Department of
Administrative Services revealed the following deficiencies
1 No physical inventory was taken June 30 1978
2 Access policy to the parts room is not being enforced
3 There is no separation of duties in the ordering receiving stocking and issuance of parts
These deficiencies result in lack of internal control and increase the potential for irregularities
There has been a detailed study of the Facility by the Management Consulting Section of the Department of
Administrative Services and the Management Review Division of the office of Planning and Budget Procedures are being
implemented to correct the above and other deficiencies of the Facility
COMPTROLLER GENERAL
STATE REVENUE COLLECTIONS FUND
in June 1978 the State Auditors office was made aware of problems in the Insurance Agents Licenses Division of
the comptroller Generals office These problems were created by a new system installed in September 1977 to issue
agents licenses and certificates of authority
A review of this system revealed inadequacies in internal control procedures as followsGENERAL COMMENTS
AUDIT FINDINGS continued
COMPTROLLER GENERAL continued
STATE REVENUE COLLECTIONS FUND continued
1 Prenumbered agents licenses were not utilized Therefore the auditors were unable to determine
the number of licenses issued
2 The system did not have a procedure for voiding and reissuing licenses This resulted in the
issuance of duplicate licenses
3 The system did not provide for classification of revenue receipts Therefore the revenue received
for Insurance Agents Licenses and Examination Fees of 142770500 as reflected on Exhibit D
page 12 of unit report could not be identified as revenue for Resident Agents Licenses Non
resident Agents Licenses Certificates of Authority Examination Fees Reexamination Fees
Expiration Fees or for Manuals Study Guides and miscellaneous publications sold by the Comptroller
Generals office
Corrective measures have been taken to assure that this will not be a reoccurring problem
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
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 648B26 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 ths fiscal year ended June 30 1973 A balance of 1576174 remained as of June 30 1978
ACCOUNTS RECEIVABLE
At June 30 1978 the Department of Natural Resources had in accounts receivable for checks totaling 154764 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 1978 the Department of Natural Resources had on hand checks totaling 164450 which were returned for
insufficient funds It is the responsibility of the Department of Natural Resources to effect collection of these returned
checks
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 1978 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
REIMBURSEMENT OF BOARD MEMBERS EXPENSE
The audit report for the year ended June 30 1977 included comments citing lack of compliance by Board Members with
the Georgia Department of Education Travel Regulations as adopted by the Board on July 7 1976 Examination of vouchers
submitted for reimbursement in the year under review revealed the following exceptions
1 Mileage claimed was not supported by odometer readings
2 Telephone charges were unsubstantiatedGENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
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 5261084 was
issued to the Warren County Library Board which should have been made to the okefenokee Regional Library Duplicate pay
ment was made to the okefenokee Regional Library without recovery of the improper payment At June 30 1978 recovery had
not been secured from the Warren County Library Board
On May 1 1978 the Warren County Library merged with the Augusta Regional Library The Department of Education
recovered the improper payment on September 28 1978 from the Augusta Regional Library
GRANTS TO AREA VOCATIONALTECHNICAL SCHOOLS FOR EQUIPMENT PURCHASES
The audit report for the year ended June 30 1977 included comments calling for the recovery of improper grant
payments to area vocationaltechnical schools for equipment purchases in the amount of 2163670 In the year under
review the Department of Education received restitution in the amount of 100000 and on July 25 1978 filed a claim
with the Maryland Casualty Company Baltimore Maryland for recovery of the remainder of the funds
B INSTITUTIONS
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
The audit report for the year ended June 30 1977 cited the need for improved control over the equipment inventory
of the School Attempts to verify equipment listings as provided by the Department of Education revealed continued
problems in this area Priority should be given to updating the equipment listing for purchases transfers and disposals
in the year under review a cash shortage of 39655 was reported to the Director of Accounting Services for the
Department of Education An examination of documents submitted at the time of the shortage verified this amount At
June 30 1978 efforts by the Department of Education to recover this shortage had not been successful The Department of
Education should continue in its efforts to recover these funds either from the parties involved or under the bonding
agreement maintained by the Department
SOUTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
The audit report for the year ended June 30 1977 cited the School for failure to refund student fees collected from
the Department of Human Resources Division of Vocational Rehabilitation in instances where students withdrew from
courses of study Audit tests in the year under review revealed that this practice has been discontinued
A review of the fiscal management of the Special Activity Fund indicated that bank statements were not being
reconciled on a timely basis Efforts should be made to correct this deficiency to insure proper fiscal management
GEORGIA ACADEMY FOR THE BLIND
in the year under review a separate bank account was maintained for the Student Bank An examination of the fiscal
management of this account indicated a need for the implementation of the following procedures
1 Deposits should be identified as to source and purpose
2 Disbursements should be recorded promptly and accurately
3 Bank statements should be reconciled on a timely basisGENERAL COMMENTS
11
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
B INSTITUTIONS continued
GEORGIA SCHOOL FOR THE DEAF
Recommendations were made by the auditors for the purpose of strengthening accounting procedures and internal control
in the audit report for the year ended June 30 1977 Changes were implemented in the year under review and tests made of
the records and new control procedures revealed improvement in the fiscal management of the School
Tests made of equipment inventory showed that inventory records were not updated when equipment was acquired removed
from use or transferred to other areas of the campus The need for accurate record keeping on equipment inventory and
physical verification on a regular basis was discussed with officials of the School
ATLANTA AREA SCHOOL FOR THE DEAF
The audit report for the year ended June 30 1977 noted that actual bank deposits were in excess of amounts recorded
on prenumbered receipts issued for yearbook collections and student activity fees The auditors observed that in the
year under review the problem continued to exist Again it is recommended that receipts be issued for each collection and
that copies of these receipts be reconciled with bank deposits
HUMAN RESOURCES DEPARTMENT OF
ACCOUNTING SYSTEM
On July 1 1977 the Department of Human Resources implemented a new accounting system called the Financial Accounting
and Control System FACS This system is designed and operated by the Department of Administrative Services to handle the
necessary accounting requirements of user state agencies During the period under review the following deficiencies were
noted in the system design and operation of FACS
1 Summary totals by bank reflected in the monthly cash receipts journal Report No 2221 did not agree
with the postings in the general ledger by State Chart of Accounts
2 The FACS system does not produce a monthly cash disbursements journal As a compromise FACS Report
No 7200 was designed to serve as a check inventory control list reflecting checks issued and voided
during any one month Substantive audit tests made during the year under review revealed this report
does not provide an accurate accounting of the Department of Human Resources monthly cash disbursement
transactions
The two deficiencies described above made the bank reconciliation process of the Department of Human Resources extremely
difficult The Department of Administrative Services should make the necessary system design changes within the FACS
system to insure that the above reports produce reliable and accurate accounting information for the user agencies Report
No 7200 produces reliable and accurate accounting information relating to the monthly cash disbursements of user agencies
3 During the year under review 31 adjustments were made to the Department of Human Resources records
by the Department of Administrative Services to correct various accounting tables and errors
caused by flaws in the FACS system The necessity of these corrections together with the other
problems cited above cast some degree of doubt as to the reliability of certain aspects of the
system design of FACS
GENERAL ACCOUNTING
The following deficiencies were noted with regard to the recording of user generated journal entries by the Department
of Human Resources in the year under review
1 Many journal vouchers were recorded into the accounting records with no accompanying verbal
explanation documentation or approval by appropriate administrative personnel
2 An extremely large number of user generated journal vouchers were made by the Department of
Human Resources during the period under review Many of these journal vouchers were necessary
to correct previous journal vouchers that had been recorded in error by the Department of
Human Resources It was not uncommon to find as many as four or five journal vouchers
correcting or attempting to correct the same transaction
Strict internal controls should be implemented by the Department of Human Resources to insure that all journal vouchers
are reviewed for correctness and documentation by appropriate personnel prior to recording them in the financial records12
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL ACCOUNTING continued
in the fiscal year ended June 30 1978 the Department of Human Resources had two major appropriated budget units
The construction of the Appropriations Act requires that these major budget units be accounted for as separate entities in
that all revenues and expenditures affecting each major appropriation unit not be comingled with any other appropriation
unit FACS has provided the necessary system design and hardcopy reports to provide separate accounting records for each
appropriation unit During the year under review the following deficiencies existed with regard to the Department of
Human Resources appropriation accounting records
1
2
Trial balances presented for examination were in balance Department wide but when separated bv
appropriation unit they were 408911713 out of balance This condition occurred because
journal vouchers were recorded by the Department of Human Resources without have an equality of
Resources 5489 lllfc Th W At the request of the Department of Human
Resources 408911713 cash has been transferred between appropriation units
J necessary for the Department of Audits to adjust 36 individual accounts to correct trans
actions that were recorded in the wrong appropriation unit by the Department of Human Resources
Farlure to record transactions in the correct appropriation unit indicates a lack of internal
control regarding budgetary accounting internal
3 A review of reserve balances as of June 30 1978 revealed that 33 different fund sources had
setting deMteandPcreWe bUt SeParated y jor appropriation unit all off
setting debit and credit balances This problem occurred because the Department of Human
Resources did not make sufficient administrative reviews to determine if traactjonfwere
being recorded in the appropriate appropriation unit actions were
The Department of Human Resources should initiate procedures and internal controls to assure that appropriation unit
accounting records are reviewed on a monthly basis to insure that the books are in balance and that transactions are being
recorded in the correct appropriation unit
CASH
Bank reconciliations presented for examination by the Department of Human Resources were in very poor condition The
following deficiencies were noted with regard to bank reconciliations performed by the Department of Human Resources
1 Bank reconciliations included numerous offsetting errors where no adjustments were necessarv
lifffcu Vr0 HUman Resources r the bank This practice made it exceeding
thf U V determlne the precise reconciling items outstanding and requiring adjustment at
the end off any one month In the future only reconciling items requiring some type of
SrajSSliSSir the DePtment f R or the banS oulfappear on
2 IV0 WaS n0t taTn by the DePartment of Human Resources on a timely basis to
reconciliations Mr and ther reconciling items identified on the monthlbank
reconciliations Many reconciling items that were outstanding July 1 1977 were still out
in9 atJUne 30 78 The DePartment of Human Resources is in the procesTof initiating
perlonnefand tnatthe necL filiations are reviewed by appropriate administrative
personnel and that the necessary corrective action is taken on a timely basis
An extremely large number of deposits were recorded by the Department of Human Resources into the wrong bank account
At June 30 1978 the operating account alone had deposit reconciling items affecting 13 other bank accounts within the
Department Errors of this magnitude made the bank reconciliation process off the various accounts within the Department
off Human Resources extremely difficult Controls must be implemented by the Department of Human Resources to assure that
the deposits are recorded in the correct bank accounts
Due to the very poor condition of the Department of Human Resources bank reconciliations the large number off adjust
ments pending at June 30 1978 and the time constraints of this report the Department of Audits staff was unable to
research sufficiently all reconciling items outstanding at June 30 1978 on the following accounts
1 Operating Account
2 Payroll Account
3 Vocational Rehabilitation case Services Account
4 Public Assistance Account
5 State Revenue Collections Account
6 Child Support Recovery
Accordingly audit adjustments have not been prepared to reflect correctly disposition of all necessary cash adjust
ments pending on the Department of Human Resources books as of June 30 1978 The accounting staff of the Department ofGENERAL COMMENTS
13
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
CASH continued
Human Resources has initiated action to research all reconciling items and make the needed adjustments
At June 30 1978 the following bank accounts have unidentified differences between the bank and book balances
Operating Account
Public Assistance Account
1133399
16100
As of the date of this audit the Department of Human Resources has not been able to identify the source or cause of
either of the above differences These amounts are carried on the Analysis of Cash Balance Schedule 7 of unit report as
unidentified
INVENTORY
On July 1 1978 the Department of Human Resources installed a new inventory system whereby certain supplies and
materials at various departmental sites were capitalized as assets and will be expensed in subsequent periods based on
usage This method of inventory accounting should provide the Department of Human Resources with a more accurate and con
trollable system of supply inventory management
Audit adjustments have been recorded in the period under review to reflect this change in accounting principles by
reducing current year supplies and materials expense and establishing the resultant asset account in the following
appropriated activities
A DEPARTMENTAL OPERATIONS
General Administration and Support
B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
Georgia Regional Hospital at Augusta
Georgia Regional Hospital at Atlanta
Georgia Regional Hospital at Savannah
West Central Georgia Regional Hospital
Northwest Georgia Regional Hospital at Rome
Gracewood State School and Hospital
Southwestern State Hospital
Georgia Retardation Center
Georgia Mental Health Institute
Central State Hospital
8546472
10412960
13462117
16281690
15867326
30602803
45241357
23113428
27470013
12990796
118256083
S 313698573
Central State Hospital and Gracewood State School and Hospital did not take an actual count of their supply inventory
as of June 30 1978 As a result it was necessary to perform other substantive audit tests to determine the degree of
reliance that can be placed on the June 30 1978 inventory amounts submitted to the Department of Human Resources by each
institution
Inventory test counts were made by the Department of Audits at each institution subsequent to June 30 1978 and com
pared with the perpetual inventory records at the time of the counts Material differences were noted between the test
counts and perpetual inventory records at both institutions that could not be satisfactorily reconciled through an analysis
of outstanding inventory purchases and issues A list of these differences is on file in the State Auditors office
The inventory amounts at Central State Hospital and Gracewood State School and Hospital represent 51 of the total
inventory value recorded as assets by the Department of Human Resources Based on the results of our examination some
doubts exist as to the accuracy of the supply inventory of June 30 1978 reflected as an asset by the Department of
Human Resources
The inventory amounts reflected as assets at the various institutions were recorded by the Department of Human
Resources under varying methods of inventory costing Generally accepted accounting principles require that inventories
be recorded under uniform methods of costing to provide an accurate measure of expense in future periods The Department
of Human Resources has taken appropriate action to install the weighted average method of inventory costing throughout the
Department in fiscal year 197914
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OP continued
FEDERAL PROGRAMS
included in account receivable at June 30 1978 is 933459436 due from the Federal Letter of Credit Pooling
Account to reimburse the Department of Human Resources for cash expenditures made on various Federal programs during the
year under review This receivable occurred primarily because cash draws made on the Federal letter of Credit Program by
the Department of Human Resources were not sufficient to fund cash expenditures of the applicable Federal programs A
summary of the current years transactions affecting the Federal Letter of Credit receivable account follows
BALANCE PER AUDIT JULY 1 1977
Deduct one Time Letter of Credit Cash Draw to Fund
Fiscal Year 1977
Federal Programs
Add Cash Expenditures Paid by DHR on Federal
Programs in Fiscal Year 1978
2461636644
2278352504
183284140
21495275296
20745100000
750175296
933459436
Deduct Fiscal Year 1978 Cash Draws
BALANCE PER AUDIT JUNE 30 1978
in fiscal year 1978 the Department of Human Resources was authorized to draw cash on the Federal Letter of Credit
program based on actual cash expenditures not to exceed 521600000000 Since actual cash expenditures were
21495275296 on the Letter of Credit Federal programs the Department of Human Resources should have drawn an additional
5750175296 in cash to fund fully fiscal year 1978 expenditures on the applicable Federal programs
The payment of the Federal programs obligations was accomplished by drawing state Treasury cash from the Department of
Administrative Services Fiscal Division to cover payment of the Federal programs checks The Department of Human Resources
should initiate procedures to recover the 5750175296 due on fiscal year 1978 Federal expenditures as well as the
183284140 still due on prior year Federal expenditures
REVENUE AND RECEIVABLES
Our substantive audit tests into the revenue subsystem revealed the following deficiencies existed during the year
under review
1 accounTthepIr recorded into the wrong revenue
trative reviews should be established bv the nPJi V controls and appropriation adminis
of revenue transactions acco dLr accounts
2 tSnsciSrtSsnsi oTLirivahie s re 3oi97s ied
anTr
included in the Department of Human Resources accounts receivable at June 30 1978 is 51536345 in overdue adminis
trate fees due from Title XX contractors on which contracts have expired The practice of allowing the contracts to
expire before collecting the administrative fee creates a possibility that the administrative fee may become uncollectible
To insure collection of the administrative fee the Department of Human Resources should never make final payment on an
expiring contract until the administrative fee has been received
The Department of Human Resources could not produce a detailed printout by customer to support the accounts receivable
balance reflected in the general ledger for GrantinAid receivables at June 30 1978 A difference of 5215530 was noted
between the balance reflected in the general ledger and the subsidiary records
ACCOUNTS PAYABLE
Substantive audit tests into the Department of Human Resources accounts payable at June 30 1978 revealed that a
large number of payables open at July 1 1977 were still open at June 30 1978 Further investigation revealed that a
large number of these payables are not longer valid and should be cancelled The Department of Human Resources should
establish additional internal controls to insure that reviews of all departmental payables will be made on a continuing
basis so that payables no longer valid can be cancelled on a timely basisGENERAL COMMENTS
15
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
EXPENDITURE SAMPLES
Statistical samples were performed on the expense subsystem transactions to determine the Department of Human
Resources compliance with departmental internal controls The following deficiencies were noted in regard to these
statistical samples
1 At times the Department of Human Resources made payments to vendors from a copy of an invoice
rather than the original To provide a safeguard against making duplicate payments all future
payments to vendors should be supported by original invoices
2 Many invoices were dated prior to the supporting purchase order This indicates that goods were
ordered prior to getting the proper authorization through established purchase order procedures
Appropriate action should be taken to strengthen internal controls to insure that prescribed purchase order procedures are
strictly adhered to
STATE REVENUE COLLECTIONS FUND
The books and records of the Department of Human Resources State Revenue Collections Fund were found to be in poor
condition The following deficiencies were noted in regard to these records
1 Transactions were recorded in wrong fund sources andor wrong bank accounts that affected the
State Revenue Collections Fund
2 At the end of each month the Vital Records Unit submits a summary report of the previous
months business to General Accounting These reports could not be reconciled with amounts
recorded in the Departments accounting records Most of the differences noted however
were due to the inconsistent accounting treatment of returned checks by the Vital Records
Unit and General Accounting
The Department of Human Resources should implement appropriate accounting internal controls to improve the accuracy
of accounting for the State Revenue Collections Fund Monthly reconciliations should also be performed to reconcile
accounting records of the Vital Records Unit with the Departments formal accounting records
PRIVATE TRUST AND AGENCY FUNDS
County employees of the Division of Family and Children Services offices throughout the State are covered by the State
Employees Retirement System The Department of Human Resources administers and coordinates payments to the Employees
Retirement System for both the employees share and employers share for this retirement cost
Included in Private Trust and Agency Funds at June 30 1978 is a 12021153 deficit for County Employees Retirement
Trust Funds This deficit resulted from the Department of Human Resources making payments to the Employees Retirement
System in excess of withholdings received from the various county offices
As of the date of this audit the Department of Human Resources is attempting to identify the causes and make adjust
ments to future payrolls to cover this deficit
PERSONNEL SERVICES
The State Merit System in certifying payrolls for the Department of Human Resources had various exceptions in fiscal
year 1978 These exceptions have been reviewed with the Personnel Services Section and the following have not been cleared
by the State Merit System

Oreta C Cook
Emma H Goodroe
Ellen M Hugushine
Christine H Curtis
Stella Fields
John H Magi11
Barbara H Runyan
Sandra I spires
Sarah S White
Brenda Marie Bailey
Leigh A Bailey
Bert Preston Cadwell Jr
Virginia S Dehaan
Wayne C Etheridge
Linda Faye Gilmore
Michael Greenway
1976
1976
1977
1977
1977
1977
1977
1977
1977
1978
1978
1978
1978
1978
1978
1978
113300 Overpayment
269400 Overpayment
5250 Overpayment
56192 Overpayment
47230 Overpayment
35523 Overpayment
40575 Overpayment
355205 Overpayment
68800 Overpayment
9104 Overpayment
2165 Overpayment
4839 Overpayment
11613 Overpayment
6600 Overpayment
62450 Overpayment
15750 Overpayment16
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
PERSONNEL SERVICES continued
Gloria J Henderson
Carroll Blake Quinlan
Linda Faye Robinson
Sandra K Trimble
1978
1978
1978
1978
144437 Overpayment
227624 Overpayment
42625 Overpayment
2821 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
OPINION
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 1978 and the results of operations for the year then ended in conformity with accounting principles applicable to
units of the State Government
GENERAL
Many of the deficiencies cited in this report were caused by employees of the Department of Human Resources being
unfamiliar with the new accounting system it is our opinion that as the Department of Human Resources becomes more
familiar with FACS the Department can resolve many of the deficiencies noted in the preceding findings
INDUSTRY AND TRADE DEPARTMENT OF
PRIOR YEAR FINDING
REVENUE SHARING FUND
The following is quoted from the audit report for the year ended June 30 1974
a ofimp
in the year under review no action was taken on these charges
CASH SHORTAGE IMPREST FUNDS TOKYO JAPAN
in the year under review an audit of the imprest account in Tokyo Japan by an independent commercial audit firm
revealed a cash shortage and financial irregularities in the accounts of that office At the time of this examination
the dollar conversion rate of the yen had not been established The question of restitution has been turned over to the
Department of Administrative Services Fiscal Division Selfinsurance Section and the Attorney General for disposition
PROSPECT SUBSISTENCE
Article III section VIII Paragraph XII 6 of the Constitution of the State of Georgia of 1976 provides as follows
in ordertotmk1eogiycomptiriiroLrhiLt0nStitUti0 the industry Trade
is hereby authorized to expend available fSnds for the wSeCurln9 ew business industry and tourism
fide industrial prospects and other Persons who L business meals and incidental expenses of bona
discuss the locaionPor development ft bS L6 3tthe eSt of the department to
expenditures shall be verified by voScher Snn lyl l Y tourlsm ithtn the State All such
expenditures were made The State Auditor shTt 15 t P Ppose and persons for whom such
six months Auditor shall conduct an audit of such expenditures at least every
in the examination of prospect subsistence expense for the year ended June 30 1978 a majority of the vouchers lacked
proper documentation showing the date place purpose and persons for whom such expenditures were made
in addition the Departments regulations for prospect subsistence require that before such funds can be expended prior
approval be requested by the employee recommended by the division director and approved by the Commissioners office The
majority of the vouchers examined were not supported by the prior approval request form
It is recommended that controls be initiated to insure that the Departments regulations and the above State law are
complied with All of the vouchers covering such expenditures are summarized in records maintained in the office of the
State AuditorGENERAL COMMENTS
17
AUDIT FINDINGS continued
INDUSTRY AND TRADE DEPARTMENT OF continued
TRAVEL EXPENSES
In the examination of travel expenses for the year ended June 30 1978 numerous vouchers were found that did not
conform with the Departments travel regulations which specify maximum amounts for meals and lodging Of the vouchers
examined which exceeded the specified limits for meals andor lodging no indication was found that these expenditures were
either justified or approved by the division directors or the Commissioners office as required by the Departments travel
regulations In addition vouchers were found with unexplained local meals expenses for persons other than the one seeking
reimbursement and double occupancy of lodging
Procedures should be implemented to insure that travel regulations approved by the Board of Industry and Trade are
complied with and that expenditures exceeding the specified maximum amounts are fully explained and specifically approved
by the division directors or the Commissioners office
INVESTIGATION GEORGIA BUREAU OF
MOTOR VEHICLE INVENTORY
The Supplemental Appropriations Act for the fiscal year ended June 30 1978 provided for the Georgia Bureau of
Investigation to have 217 passenger carrying motor vehicles The motor vehicle inventory reflects that at June 30 1978
the Georgia Bureau of Investigation had 237 passenger carrying motor vehicles Of these 13 were being processed for surplus
leaving seven over the budgeted figure
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 1978 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
PERFORMANCE AUDITS
During the year under review the State Auditors office has released two performance audits dealing with various
programs within the Department of Labor Copies of these audits are available from the State Auditors office
These audits are as follows Employment Agency Advisory CouncilAct released October 12 1977 and state Unemployment
Compensation Reserve Fund released April 3 1978 Another performance audit on the Inspection Division of the Department
of Labor is in progress and will be released at a later date
BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES COMPREHENSIVE EMPLOYMENT
AND TRAINING AND UNEMPLOYMENT COMPENSATION RESERVE FUND
ACCOUNTS RECEIVABLERESERVESREVENUES
Reviews and examinations of the Trial Balance at June 30 1978 as presented to the State Auditors office indicated
serious problems within the Federal accounts receivable and reserves from balances carried forward at July 1 1977 These
problems are the result of the Departments failure to adjust their Federal receivables reserves and revenues from
budgetary amounts to actual funds earned or receivables in prior fiscal years
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 the
Department of Labor was not able to reconcile these two sets of records at June 30 1978 The Department utilized the
Manpower Administration Liability report in an effort to reconcile the State and Federal records 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 year18
GENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
ACCOUNTS PAYABLE SYSTEM
A new accounts payable system was implemented by the Department of Labor during the prior fiscal year This system
established input edit routines to eliminate errors made in recording expenditures by funding source As a part of our
exaction of the accounts payable system the input edit routines were sampled to ascertain the systems reliability
The review of this sample disclosed a significant reduction in coding errors However deficiencies were noted in the
system and were brought to the attention of officials of the Department of Labor and corrections were made prior to the
release of this report
STATISTICAL SAMPLE
As part of our examination we performed a statistical sample on the Accounts Payable History file of the Department
of Labor This file contained a detail of each individual expenditure transaction for the fiscal year under review The
underlying source documentations were examined and found to be error free at this time Based upon this examination
iisidaii5riiity that the
PRIVATE TRUST AND AGENCY FUNDS
During the year under review the Department of Labor received refunds totaling 242358192 from the u S Government
for current and prior year remittance of both employees and employer FICA cost for Comprehensive Employment and Training
Act parents along with accrued interest The 242358192 plus the balance of 212385831 at July 1 1977 made
total funds available of 454744023 which were returned to the U s Government to be credited to the FIeAaccounts
ot the individual participants
MEDICAL ASSISTANCE DEPARTMENT OF
CASH
Following normal audit procedures the auditors found four of the six checking accounts of the Department of Medical
Assistance had not been reconciled The audit revealed discrepancies such as
1 Cash receipts and cash disbursements not booked on a current basis
2 Outstanding checks were overstated
3 Computer system errors
4 voided cancelled and replacement checks were not recorded
5 Four duplicate payments to providers
6 Known errors were not corrected on a timely basis
7 Bank reconciliations were not completed on a timely basis
The auditors reconciled all of these accounts and gave copies of the reconciliations along with itemized listings of
these discrepancies to the Department personnel and instructed them on how to make the necessary adjustments to the
individual accounts The J0urnal entries to record all necessary adjustments amounted to a net increase in cash of
The audit revealed that the internal control systems are inadeuate and that there is a general inconsistency of
records Continuation of these conditions may lead to a disclaimer of this audit in future periods
ACCOUNTS RECEIVABLERESERVES
The opening entries for the Department of Medical Assistance have been incomplete the entire fiscal year At the time
TUt DSPartment M an Resources the entire Baiance She
fr Medlld SerVlCeS e 30 1977 for the Department of Human Resources should have bGENERAL COMMENTS
19
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
ACCOUNTS RECEIVABLERESERVES continued
recorded as opening entries The only exceptions to this would have been the bank account balances that were retained by
the Department of Human Resources The accumulative total of these bank accounts was 429894262 and this amount should
have been established as an account receivable due from the Department of Human Resources
The auditors have made a postclosing entry to record this amount At the conclusion of this audit the Department of
Human Resources had not remitted this amount of 429894262 to the Department of Medical Assistance
Upon receipt of the Trial Balance of the Department of Medical Assistance the auditors were advised that all 1978
Federal grants were accounted for and properly recorded However on September 18 1978 a copy of a supplemental grant
dated May 30 1978 in the amount of 280576700 was given to the auditors to record as a postclosing adjustment
The Department should establish internal controls that will ensure that all grants are accounted for and properly
recorded
INVENTORY OF EQUIPMENT
At June 30 1978 the Department of Medical Assistance did not have a complete inventory of all equipment and some
equipment had not been properly labeled At present the Department is updating all records relating to equipment and
this information will be available in the near future
MEDICAID MANAGEMENT INFORMATION SYSTEM
The Department of Medical Assistance uses a unique system called the Medicaid Management Information System MMIS to
disburse payments for Medicaid services
Within the MMIS 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
as well as the disbursements of funds for the months of July 1977 through November 1977
The following is a brief listing of deficiencies observed via computerized auditing
1 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 reimbursement 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 Assistance makes no representation at all as to the reimbursement
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 Assistance
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 records during processing
2 The impossibility to prorate accurately any copayment of factored reduction to all lines on a
claim
3 Several claims included line items outside the factoring period that were factored This
erroneously reduces the amount paid the provider
4 When certain conditions were met within the payment process private room rates were paid in
error
5 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
upon20
GENERAL COMMENTS
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
MEDICAID MANAGEMENT INFORMATION SYSTEM continued
The Department of Audits computerized auditing routine also revealed that there were 45 duplicate payments to pro
viders during the period of July 1977 through November 1977 amounting to 224933 These items are now being reviewed
by the Department of Medical Assistance to ascertain if any of the monies have been recovered m the event they have not
they will be recovered during fiscal year 1979
OFFENDER REHABILITATION DEPARTMENT OF
PRIOR YEARS FINDINGS
SALARY OVERPAYMENT MR ELLIS C MACDOUGALL
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 see recovery of the above mentioned
overpayment
NONCOMPLIANCE WITH PAYROLL REGULATIONS
in the years ended June 30 1976 and June 30 1977 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 of
the 1699658 unresolved balance at July 1 1977 a total of 51527580 remained at June 30 1978 of this total
S1384250 was paid to Kevin M Klein for services rendered between March 17 1975 and October 31 1976 The appointment
of Mr Klein did not comply with regulation of the State Personnel Board
The balance of 143330 is for overpayment of annual leave overpayments of class reassignments and for duplicate
payments made erroneously Mediate action should be initiated to recover these overpayments from the recipients or from
the officials responsible for disbursement of the payments
PURCHASING PROCEDURES
in the audit report for the year ended June 30 1977 comment was made of a special examination of the purchasing pro
cedures within the Food Processing and Distribution Unit of the Department of offender Rehabilitation A special report
was issued on March 10 1978 showing the facts concerning the lac of compliance with procurement procedures by employees
of the Department and vendors doing business with the Department In the year under review restitution was made to the
Department of offender Rehabilitation for all improprieties cited in the special audit Examination of procurement and
payment procedures in the year under review showed that units of the Department were in compliance with statutes rules
and regulations
FUNDS RECEIVED AND DISBURSED AT REHABILITATIVE FACILITIES
Schedule 18 pages 95 and 96 of unit report solarizes the beginning and ending balances receipts and disburse
ments of various accounts maintained at Georgia state Prison at Reidsville These accounts were audited by the Department
of Audits during the course of the regular examination of the Department of offender Rehabilitation The summaries are
eluded as a part of the Private Trust and Agency Funds in this report however the accounts are not included in the
general system of the Department
Authority has been delegated to employees at over ninety units of the Department for the collection of funds collected
for the state Revenue Collections Fund revenues retained by the Department and Private Trust and Agency Funds collectedGENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
FUNDS RECEIVED AND DISBURSED AT REHABILITATIVE FACILITIES continued
and disbursed for the benefit of inmates None of these accounts are included in the general accounting system Remit
tances received from the various facilities are recorded when received however funds collected and not remitted to the
central accounting office at June 30 1978 were not included in the revenues of the Department Funds handled at the
various facilities are audited periodically by internal auditors of the Department of Offender Rehabilitation however
the central accounting office did not maintain records to reflect cash balances of all bank accounts or total receipts
and disbursements through these bank accounts for the year ended June 30 1978
It is recommended that all funds collected for the State Revenue Collections Fund and for revenues retained and
utilized by the Department be remitted to the central accounting office for inclusion in financial transactions of the
Department for the period in which the funds are collected It is also recommended that procedures be adopted to maintain
records in the central accounting office of all departmental Private Trust and Agency Funds for the fiscal year These
procedures should include dates of examination of each account by the Departments internal auditors
PAYMENT OF GARNISHMENT
Included in Other operating Expenses paid by the Department of Offender Rehabilitation for the year ended June 30 1978
is 75497 for a legal judgment rendered by the Richmond County Superior Court The Department was served with a notice
of garnishment on the entire wages of Thomas Cheney Williams Employees of the Department failed to comply with the notice
of garnishment and only a portion of the wages was withheld Malissa Ann Williams brought action against the Department
and the Court held the Department liable for failure to comply with the proper legal notice of garnishment
The failure to comply with the legal notice resulted from the lack of faithful performance of duties by employees and
is therefore considered the personal obligation of employees and officials responsible for disbursement of the Budget Fund
Reimbursement should be made to the Budget Fund of the Department of Rehabilitation by officials charged with the respon
sibility over financial operations
PASSENGERCARRYING MOTOR VEHICLES
Inventory records of the Department of Offender Rehabilitation showed the following passengercarrying vehicles at
June 30 1978
Sedans
pickup Trucks
Vans
Station Wagons
Buses
MiniBuses
CarryAlls
Replaced Vehicles to be Declared Surplus
98
118
13
64
25
69
5
392
36
428
The maximum number of vehicles shown in the Supplemental Appropriations Act of 197778 as approved January 23 1978 was
373 for the Department of Offender Rehabilitation Section 59 of said Act identified passengercarrying vehicles as
sedans pickup trucks vans station wagons and other such vehicles for street and highway use a substantial portion of
which is for the primary purpose of transporting one or more people The number of vehicles owned by the Department
exceeded the maximum provided in the said Act
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 an insurance
carrier22
GENERAL COMMENTS
AUDIT FINDINGS continued
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION continued
SELF INSURED HEALTH PROGRAM continued
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 the
service
All claims submitted by program participants are received by the Health Insurance Section of the State Personnel Board
and then transmitted to Blue CrossBlue Shield for verification of coverage processing and payment Blue CrossBlue
Shield maintains a subscriber file based on information furnished by the Health Insurance Section of the State Personnel
Board The State Personnel Board is furnished computer listings of drafts issued and lists of drafts presented for pay
ment 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
The Administrative Division maintains financial records based on information furnished by Blue CrossBlue Shield
Expenditures for claim payments made by Blue CrossBlue Shield for fiscal year 1978 were reconciled with cash disbursements
made by the Health Insurance Section of the State Personnel Board Reconciliation of net claims payments as reflected
per the financial records with computerized claim payment files provided by Blue CrossBlue Shield revealed a net
difference of 35624 for the fiscal year This difference appears to be the result of discrepancies between the financial
records and claim payment files in the posting of refunds
PUBLIC SAFETY DEPARTMENT OF
PRIOR YEARS FINDINGS
There was no change in the 13500 due from former employee Albert Morris brought forward from the fiscal year ended
June 30 1976 On February 3 1978 this claim was turned over to the Attorney General for collection
CASH SHORTAGE
in the year under review a shortage of 266650 was discovered by the Department of Public Safety at Drivers
License Examining Station Post No 13 Prior to June 30 1978 the Department of Public Safety recovered the full amount
of the shortage
PUBLIC SERVICE COMMISSION
On June 30 1978 the Public Service Commission had an inventory of thirtythree passenger carrying motor vehicles
which was seven more than was authorized by the 1978 Supplemental Appropriations Act However subsequent to June 30 1978
proper action had been taken to transfer these vehicles to the Department of Administrative Services Surplus Property
Division
REVENUE DEPARTMENT OF
PRIOR YEARS FINDINGS
SALES TAX UNIT
Receipts 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 auditGENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
MOTOR FUEL TAX UNIT
No change was made in this period of the 6961040 due from Jim E Jones former Director of the Motor Fuel Tax
Unit See special report dated April 24 1959 for details covering this item
MOTOR VEHICLE TAX UNIT
During the year under review the Motor Vehicle Tax Unit adopted a new system for the accounting of tags and titles
The delays involved in implementing the system resulted in 3851435970 of revenue collections remitted to the Department
of Administrative Services that was not recorded in the system in the current fiscal year These documents in process as
reflected on Schedule 14 of unit report should be carried forward and recorded in the next fiscal year
ALCOHOL AND TOBACCO TAX UNIT
At the time of the audit the Alcohol and Tobacco Tax Unit did not maintain an adequate accounting system for the
issuance of alcoholic beverage licenses There was no reconciliation between actual licenses issued and revenue collection
deposits It was necessary for the auditors to reconstruct the records in order to verify the number of licenses sold A
journal should be maintained by the Alcohol and Tobacco Tax Unit in which there is an accounting for current year license
fees and taxes prior year license fees previously denied replacement checks penalities and interest This journal
should be summarized and balanced monthly and yeartodate
MOTOR VEHICLE INVENTORY
The Supplemental Appropriations Act for the fiscal year ended June 30 1978 provided for the Department of Revenue to
have 103 passenger carrying motor vehicles The motor vehicle inventory reflects that at June 30 1978 the Department of
Revenue had 106 passenger carrying motor vehicles three over the budgeted figure
SECREATRY OF STATE
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 were received In the year under review the Secretary of State received 1000000 from the
Hartford Accident and Indemnity Company of Hartford Connecticut on their surety bond known as Home office No 3415263
leaving a net variance of 3282880
On June 28 1978 the Department of Audits released a special audit report relating to certain improprieties in the
records of the Georgia Real Estate Commission of the Secretary of States office for the period January 1 1978 to
April 27 1978
This special audit report concluded that an employee of the Georgia Real Estate Commission was altering money orders
which were paid to the order of the Georgia Real Estate Commission and depositing them to her personal bank account
In the year ended June 30 1978 no recovery of funds had been recorded by the Secretary of States office
PERSONAL SERVICES t
During the year ended June 30 1978 the State Personnel Board Merit System of Personnel Administration Employee
Services Division notified the Secretary of States office of the following payroll exceptions
OVERPAYMENT
Vicki L Shockley
Suzanne Maharry
7800
1273624
GENERAL COMMENTS
AUDIT FINDINGS continued
SECRETARY OF STATE continued
PERSONAL SERVICES continued
As of June 30 1978 no recovery of these funds were recorded by the Secretary of State office However recovery
of 7800 due from vicKi L SnoCcley was received and deposited in August 1978 Appropriate action has been taen to
recover the remaining exception
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 5X1046154
WORKMENS COMPENSATION STATE BOARD OF
During the course of the audit the euipment inventory was checked on a sample basis All items sampled were marked
wrth the Boards decals however the location of the items did not correspond to the location on the inventory control
list
The person responsible for inventory has been informed of the importance of Keeping an accurate inventory list noting
the location of each inventoried item

STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1978
27
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
8
807
258
40
39
8
79
814
1
57
3
45
1
4
5
6
59092596
75132195
16035467
07226424
3785794
65254100
39457428
94114656
66506784
30892879
48403244
75654999
65320933
22993009
24775325
10513455
40158200
95977100
44762678
51267842
71728407
57406459
40870114
219307330088
1102713500
18473037579
15440722821
18907949965
48333694884
4813393000
4599800687
111671312436
144663215
92974000
PERCENTAGE
TO TOTAL
21
02
01
23
00
2248
719
114
110
23
221
2268
05
159
09
126
04
14
01
15
19
02
01
2376372 15
39939 71
2946610 44
2851801887
62608466
27676980
2942087333
240123979
8207153928
1544677461
3723073401
254329291
5948581573
3285544836
1105242510
136193758
318199472
24522996230
PER
CAPITA
165
16
03
176
01
17598
5630
892
864
181
1732
17752
36
1247
71
983
31
108
10
1
1
31
514
430
526
1346
134
128
04
02
06
00
08
79
02
01
82

07
20
46
13
09
6105 47784
240
4025
3365
4120
10531
1049
1002
3109 24332
32
20
52
01
64
621
14
06
641
52
228 1788
43 337
104 811
07 55
166 1296
91 716
31 241
04 30
09 69
683
5343
Total State Revenue Receipts
359220142296
10000 S 78269
Note 1970 Population 458957528
STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1978
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 Antirecession Fiscal Assistance Funds
Federal Revenue Sharing Funds
Funds Available July 1 1977 Unappropriated
Appropriation
Prior Years Surplus Lapsed
Funds Available June 30 1978 Unappropriated
Federal Antirecession Fiscal Assistance Funds
Funds Available July 1 1977 Unappropriated
Appropriation
Funds Available June 30 1978 Unappropriated
PERCENTAGE PER
TO TOTAL CAPITA
2724 21323
980 7673
157 0 12286
2246 17580
877 6864
199 1558
233 1825
139 1091
48 372
156 1220
855 6689
00 01
567 4435
00 01
00 00

TOTAL
97863325214
35218210624
56387925491
80685001213
31502443840
7148970581
8374351520
5005481028
1707854811
5600365988
30701187804
2538582
20353406745
5468492
1316570
422 3301 15151673321
03 I 25 115637586
02 13 58926190
03 25 115637586
139 1089 5000000000
00 03 13829440
00 01 5468492
02 13 58926190
33 259 1188000100
00 00 1316570
100OP 78269 359220142296
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1978
29
APPROPRIATION ALLOTMENTS
FEDERAL
STATE APPROPRIATION FROM TAXES FEES ETC FEDERAL REVENUE SHARING FUNDS APPROPRIATION ANTIRECESSION FISCAL ASSISTANCE FUNDS APPROPRIATION GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES AGENCY EARNINGS OTHER AGENCY REVENUE
74871427800 37424 000 00 3318501 00 184720109 16 00 6939924 18 2483560 20
32869070600 12576 000 00 8561500 00 10266 63 00 3891118 87 1547485 26
31409576635 00 00 187970665 31 144663215 60613675 73 247484 63
21683047700 00 00 577880627 91 00 24921472 44 12782565 22
21403278200 00 00 59863549 14 00 43734614 87 2606507 61
6435739300 00 00 6619014 32 00 1168768 89 655470 40
6299009000 00 00 15955150 32 92974000 4830394 59 961859 71
4409403700 00 00 5422346 76 00 832469 45 294042 93
1569114700 00 00 1111480 26 00 436890 46 160969 61
2270038500 00 00 170641 42 00 4239957 46 563053 29455729 25 25
15874359700 00 00 76989273 13 00 74016702 62 2737694 25385 71 82
20353406745
5468492
1316570
15151673321
115637586
58926190
115637586
5000000000
13829440
5468492
58926190
1188000100
1316570
219094065835 SSO00000000 S 1188000100 SI11671312436 S237637215 S22562598956 J30
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1978
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
Commun i cat ions
Power Water and Natural Gas
Rents other than Real Estate
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 Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Pees and Contracts
Per Diem and Pees
Contracts
Total Per Diem Pees and Contracts
Capital Outlay
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Rents Other than Real Estate
Insurance and Bonding
Grants to Counties cities and civil Divisions
Other Expenditures
Extraordinary Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Per Diem Pees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
TOTAL
45863672912
PERCENTAGE
TO TOTAL
PER
CAPITA
53914212017
127886r028 56
12204373 51
13386097 80
5623108 93
16741639 02
26457835 77
6859038 65
44052290 61164596 50 24
105216886 74
6258 00
1206038
193292761
133502948
11474
1106131
15000
1863401300
2347212
3222374
2198105238
85021
536663
50384
163545192
117237276
37523667437
37640904708
40003853006
5910761913
38540194OB
1277
356
34
37
16
46
74
19
123
170
293
00
00
05
04
00
00
00
52
00
00
61
00
00
00
05
10 03 45
10 48
11 14
1 64
1 07
9993
2462295585 68 536
3758564360 105 819
1812991974 50 395
337786 00 00
16349400 01 04
1501 11747
1411641895 39 308
5736896767 160 1250
754551093 21 164
1047202646 29 228
1365471139 38 298
542516570 15 118
130356071 04 28
70548952 02 15
329012123 09 72
22753030 01 05
740195115 21 1 61
225331041 06 49
409758858 11 89
2367556 00 01
2786
266
292
122
365
576
149
960
1333
2293
00
42
29
00
00
00
406
01
01
479
00
00
00
36
25
8176
8201
8716
1288
840STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1978
OBJECT continued
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
20592344
71097
93874
510350
21267665
PERCENTAGE
TO TOTAL
PER
CAPITA
01
00
00
00
01
05
00
00
00
05
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Rents Other than Real Estate
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
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Authority Lease Rentals
General Obligation Debt Sinking Fund
Total Other
Total Governmental Costs
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
Federal Antirecession Fiscal Assistance Funds
Excess of Funds Available over Expenditures and Allotments
Spending Units
State 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
4816765 00 01
433450741 12 95
143713539 04 31
1570306615 44 342
34446 00 00
942784195 26 205
10000 00 00
873495567 24 190
58887261820 1639 12831
1144522100 32 249
39749676343 3891 30449
25779 00 00
2985423801 83 651
254609285 07 56
2069 90130996
1110417
1565808
35535051
5955667
200000
2 73 23018192 45242237
75 68260429
3 84000000
50000000
2150 58026033
5762
45100
00
00
01
00
00
06
205
211
11
01
5987
00
00
08
01
00
49
1600
84
11
46858
9748 76298
40118754143 1117 8741

15151673321
115637586
58926190
46633176389
422
03
02
1298
20353406745
5468492
1316570
2538582
2488239913
13829440
izL
2000000
567
00
00
00
69
00
00
3301
25
13
10161
4435
01
00
01

542
03
00
S 359220142296 10000 78269
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 2945572925
Note 1970 Population 458957533
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM34
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1978
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
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
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
1 c of the Constitution of the State of Georgia
for Retirement of Bonds
Total Other Assets
FIXED ASSETS
Construction Fund Georgia State Financing and
Investment Commission
Land and Buildings
Total Assets
67196926082
161424912
128398293
1065226
67487814513
36676242
31439425912
5050163787
53731977912
128187134
659025157
20968650868
181749751970
76744799
50541409617
104014080454
53860165046
157874245500
203377427995
50618154416
33346940263
445216768174
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 1978
LIABILITIES RESERVES FUND BALANCES BONDED INDEBTEDNESS AND SURPLUS
35
CURRENT LIABILITIES
Spending Units
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
Public Trust Funds
Total Current Liabilities
53138116837
154717909
127081723
53419916469
995500000
36690123
424220220
54876326812
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
BONDED INDEBTEDNESS
State of Georgia General Obligation Debt Sinking Fund
Bonds Outstanding
Less Bonds due Currently
Total Bonded Indebtedness
5468492
1316570
6654166780
45121417809
6660951842
54278901008
36676242
212893144796
5050163787
51201500000
995500000
324041255484
50206000000
Regular Budget Fund
Balance July 1 1977
Increase in Year
Balance June 30 1978
Revenue Sharing Funds
Balance July 1 1977
Decrease in Year
Balance June 30 1978
11819847646
4272099721
13823922
12585411
16091947367
1238511 16093185878
Total Liabilities Reserves Fund Balances
Bonded Indebtedness and Surplus
445216768174
See note to Balance Sheet Public Trust Funds
See notes to Balance Sheet State Spending Units37
FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1978FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
39
FUNDS AVAILABLE
REVENUES
Revenue Remitted to Department of Administrative Services
Fiscal Division by Collecting Units Net
Add Held by Collecting Units at June 30
Deduct Held by Collecting Units at July 1
Federal Revenue Sharing Funds
Grants
Interest
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
Federal Antirecession Fiscal Assistance Funds
REVENUE COLLECTIONS UNFUNDED
Add Held by Collecting Units at July 1
Deduct Held by Collecting Units at June 30
PRIOR YEARS SURPLUS FUNDS LAPSED
State Funds
Federal Revenue Sharing Funds
LOANS TO COUNTIES COLLECTED BY DEPARTMENT OF REVENUE
REMITTED TO DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
36676242 39214824 25 385 82
5 4813393000 62608466 48760 014 66
1102713500 27676980 11303 1314107 904 295 80 86
15151673321
115637586
58926190
40118754143
15326237097
39214824
36676242
2488239913
13829440
359220142296
55444991240
2538582
2502069353
2000000
417171741471
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
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
Department of Administrative Services Fiscal Division
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
20353406745
5468492
1316570
53914212017
12788602856
1220437351
1338609780
562310893
1674163902
2645783577
685903865
10521688674
40003853006
5910761913
3854019408
215058026033
350178373275
46633176389
20360191807 66993368196
S 417171741471STATE REVENUE RECEIPTSSUMMARY 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
1978
7590925
751321
160354
8072264
37857
807652541
258394574
40941146
39665067
8308928
79484032
814756549
1653209
57229930
3247753
45105134
1401582
4959771
447626
5512678
6717284
574064
408701
96 7367708 31
95 2949523 83
67 111891 35
24 15671814 72
94 34454 92
00 666747262 47
28 246170964 60
56 35518201 19
84 33454878 31
79 7121199 16
44 77238756 78
99 709633854 16
33 1584492 51
09 49655443 24
25 2818579 38
55 44024878 29
00 1298193 00
00 3889644 50
78 466503 02
42 5268309 91
07 6042623 50
59 430534 90
14 462886 6
219307330088 191796259887
1102713500
18473037579
15440722821
18907949965
48333694884
4813393000
4599800687
646674900
14482484177
13159704637
14094976448
42173361080
4626093500
4576631624
111671312436 93759926366
144663215
92974000
41301323
92974000
237637215
3993971
294661044
2851801887
62608466
27676980
134275323
3037290
239110467
1581490582
57383800
12251290
2942087333
240123979
8207153928
1544677461
3723073401
254329291
5948581573
3285544836
1105242510
136193758
318199472
1651125672
216333217
6818921081
1379050641
3000965329
263307942
983345878
3187766085
912795841
113685070
305158966
Total State Revenue Receipts
24522996230 16964996833
359220142r9ft 304765065055DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1978
43
TAXES
General Property 1977 Levy and 1978 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Public Utilities Digests
On Intangible Digests
General Property Prior Years Levies
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Real Estate Transfer Tax
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Refunds
Individuals
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuels
Net to State
Allowance Retained by Taxpayer
Refunds to 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
Business License Beer
Brewery Permits
Retailers
Wholesalers
658436804
19048881
29389552
335715
3589381681
18239434520
1490242817
f 7928357236
6125392293
152726893
57806069666
11585865372
707210952
75132195
4113775
41398916
7187688
2609004
686036
51881644
286636
11023326
611730
Business License
Retailers
Wholesalers
Wine
814525707
7299283
20338573384
60426680716
26008654361
190407300
139794081
209329126
10481026
4094414281
299625
3966838534
331750
831015379
122500
7713736416
874392
235541220
78976370169
159927509
315391389
2343820950
2387500
34380000
4124000
200000
30522500
4050000
20192500
2950000
786456922
52168280
11635056
807226424
3785794
80765254100
25839457428
4094114656
3966506784
830892879
7948403244
81475654999
165320933
5722993009
40891500
34772500
23142500DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1978
TAXES continued
Business License Commercial
Fish Dealers
Fishing and Boats
1037600
8814775
Business License
Business License
Business License
Business License
Business License
Business License
Business License
Representatives
Business License
Business License
Business License
Business License
Business License
Alligator Farming
Fur Trappers Dealers
Miscellaneous Game and Fish
Quail Breeders
Insurance Agents Adjusters
Bingo
Cigar and Cigarette Manufacturers
Cigar and Cigarette Vending Machine Dealers
Cigar and Cigarette Wholesalers
Industrial Loan Companies
Private Employment Agencies
For Sale of Money Orders and Checks
NonBusiness License Motor Vehicle Registration
Other Revenue
Tag Department
Fees Retained by Tag Agents
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
Administrative Services Department of
Regular Operations
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
Agriculture Department of
Community Affairs Department of
Comptroller General
Defense Department of
Education Department of
Education Department of
Development Act of 1965
Education Department of
Education Department of
Education Department of
Children and Training of Professional Personnel
Education Department of for Educational
4430375284
18077521
62060650
121646300
18511900
514883792
36384050
9852375
25000
3547000
687950
215000
175137800
1360000
255000
1684600
1200000
29160000
2310000
534100
4510513455
140158200
495977100
44762678
551267842
671728407
40870114
4473417
26629941
8737800
17565301
for Adult Education
for Appalachian Regional
for Child Nutrition Act
for Communications Act of 1934
for Education of Handicapped
for Elementary and
for General Education
for Library Funds
for Lunch Program
for Public Works and
Amendments of 1974
Education Department of
Secondary Act of 1965
Education Department of
Provisions Act
Education Department of
Education Department of
Education Department of
Economic Development Act of 1965
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 Mental Health and
Youth Development Institutions
57406459
219307330088
8315933
4813393000
1102713500
232354928
1205846689
32700178
317998207
229288377
173858397
1136252763
15670000
701199798
30219344
7552243001
34260680
140430126
6914687388
62410000
1454070087
27420955
1026663
1587749
229516582
25754759
331196836
37892550
258115159DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1978
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
Medical Assistance Department of
Natural Resources Department of
Offender Rehabilitation Department of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of for Appalachian Highway
Department of for Bridge Reconstruction
Department of for Economic Growth
Department of for High Hazard
Department of for Highway Planning Surveys
Department of for Interstate Highways
9175367737
11210605988
3972001674
3780000
69348063
12342326
98805700
13961037562
24991429299
1132055773
661901432
Transportation
Transportation
Transportation
Transpor tat ion
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Veterans Service
Department of for Primary Roads
Department of for Roadside Obstacles
Department of for Secondary Roads
Department of for Transitional Quarters
Department of for Urban Highways and Systems
Department of Other
State Department of
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Community Affairs Department of
Education Department of
Industry and Trade Department of
Public Safety Department of
Secretary of State
Warm Springs Memorial Commission
Franklin D Roosevelt
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Branigar Organization Incorporated
Brown C v and Brother
Consolidated Atlanta Properties
Livingston Roy N Estate of
Louisville and Nashville Railroad
Marietta City of
Massell Ben J Estate of
Mathis Edwin B
Oglethorpe EMC
Omni International
Peachtree Plaza Hotel
Pelham Banking Company
Public Parking Company
Savannah Electric and Power Company
Southern Enterprises Incorporated
Southern Railway
Spirit Creek Cattle Farm Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
Total Rents on Investment Properties
62384416
1 16995856
7200370
714053
11108287
13 43979958
6 08849192
1 91270000
2 73794936
1 81936857
84 82103290
39 12993657
2 10887767
10 89149003
4 70190000
11 38738033
10 04057272
2 05860286
1116 71312436
92974000
1 44663215
2 37637215
1168500
6700
30078
774156
2013300
1237
3993971
250000
2215524
18630000
900000
2 26673274
110000
2499996
325000
1575000
5522092
28936300
647504
916665
100000
2887500
975200
405930
382565
600000
108494
94661044
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
2741833209
6260846646
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1978
INTEREST EARNED continued
Administrative Services Department of continued
Interest Earned Federal Antirecession Fiscal Assistance Funds
Interest on Railroad and Telegraph Stocks
Education Department of
Human Resources Department of
Medical Assistance Department of
Personnel Board state Merit System of
Personnel Administration
Regents of the University System of Georgia Board of
Revenue Department of
Scholarship Commission Georgia State
Warm Springs Memorial Commission Franklin D Roosevelt
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
District Attorneys Retirement Fund
Employees Retirement System
Public School Employees Retirement System
State Employees Assurance Department
Subsequent Injury Trust Fund
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
Community Affairs 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
Labor Department of
Law Department of
Regular
Sales Act
Personnel Board State Merit System of
Personnel Administration
Public Service Commission
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
Architects Examining Fees
Assessments on Insurers for Workmens Compensation Board
Auctioneers Examining Fees
Bank Examining and Investigation 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
27676980
152930
85920
75188
3611231
82913018
3688746
14876548
4106805
458292
2942087333
986341
56043774
14900000
5500000
5778522
14377526
2166648
138111869
2259299
240123979
3595824656
160000
1695284
3940790
100
125000000
12000000
72075000
12247500
14582600
2795974
133089311
10340343
582541
1073961
18112090
5487824
17125996
2426593
3412095656
1200000
696458559
14817432
1000000
52015240
1006478
8207153928
66
329
19
869
102
39
3
2
485
635
185
12
39
94
93
85
16
34158
05816
19141
51700
04000
17000
29653
90000
67920
40414
27448
32066
01575
94938
96000
60400
28541DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197B
EARNINGS PROTECTION SERVICES continued
Fertilizer Inspection Fees
General Corporation Fees
Holding Company Examining and Supervision Fees
Industrial Loan Company Regulatory and Investigation Fees
Insurance Company Regulatory and Filing Fees
Landscape Architects Examining Fees
Lobbying Fees
Motor Carriers Fees
Notary Public Fees
Oversized Vehicle Permits
Plumbing Fees
Polygraph Fees
Public Accountants Examining Fees
Public Safety Department of
Real Estate Agents Examining Fees
Safety Fire Prevention Fees
Securities Examinations
Securities Issuers Dealers Agents Fees
Trademarks
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
Medical Assistance Department of
Medicine Examining Fees
Nursing Home Fees
Nurses Examining Fees
Occupational Therapy Fees
Optometrists and Opticians Examining Fees
Pest Control Examining Fees
Pharmacists Examining Fees
Physical Therapy 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
670
74
16
8
123
1
1485
53
1088
16
3
159
3682
1279
177
3
297
12
132
15
1
61
99846
86298
85000
29341
77539
13000
71000
34800
76275
69000
19576
46480
32000
31321
48160
13375
31500
54370
44940
62169
47789
41000
61912
1544677461
24
11
371
10
220
36
44
6
23079
34
11574
940
43
170
7
30
53
62
30
2
76
6
3
365
22
84600
22843
36067
08725
79860
71343
35000
13952
50300
64251
50000
40056
83984
66291
14524
36200
93417
50300
32361
99500
94781
70396
09391
07500
10759
47000
3723073401
34461294
18770
12612871
8810687
129234797
961900
1741800
31145706
35127966
213500
254329291
5948581573
328554483648
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1978
EARNINGS EDUCATIONAL SERVICES
Education Department of
Librarians Examining Fees
Private School Registration Fees
Regents of the University System of Georgia Board of
Scholarship Commission Georgia State
Speech Pathologists Examining Fees
Total Earnings Educational Services
EARNINGS 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
693903332
16200
900000
292845663
117072815
504500
1105242510
68871883
48005006
19316869
136193758
287542727
482900
30173845
318199472
Total State Revenue Receipts
35922014229650
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Economic Development Council of Georgia
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
Medical Assistance 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
Subsequent Injury Trust Fund
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
Soil and Water Conservation Committee State
Education
Scholarship Commission Georgia State
Franchise Practices Commission Georgia
Governor office of the
Planning and Budget office of
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
1978
83 792 429 90
18 633 516 39
3 076 900 00
1 982 053 00
15 095 606 73
3 747 779 09
706 745 36
15 628 502 79
49 725 218 87
375 232 00
6 224 457 07
5 175 00
981 116 812 34
8 427 180 00
341 741 265 93
11 988 325 S7
2 132 103 69
907 030 73
720 750 00
43 578 00
9 655 000 00
34 795 476 00
153529759
679208110
1191701300
1351700000
37892550
59076254167
2289353578
969568356
1 41079494
1 45269100
10 16718441
1 22846900 11670000 1596541 3000000 5886600
143 52838486
2 75884696
380 28311555
72 14517621
35 61593090
34 04978708
2 42323470
54 32898308
8 60259257 5778522
559 16851528
8 78432286 30633374
2 38105878
3 566 92795521
74374 120550
214305 6000 60410 42500 125000
3758014 209100 3669860
2000
214000 90000 100
3619234 25250
12578230 9229868 4342937
2538582
SUMMARY OF STATE REVENUE DISTRIBUTION
51
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS
1978
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance 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
123269148
f 48936105
18412858
4647504
7880920
2278021
105096
f 5572813
41359702
212255
2246872
248356020
153780075
968451
609627
7188
1393036
27469071
909629280
36940392
3293811
1125998
4839918
7741462
642188
624
375947
9864
60247553
1360960
544030097
65547040
23863610
14890552
53166314
21486433
40372195
23916697
1083656
2502069353
2000000
354186187586
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
Federal Antirecession Fiscal Assistance Funds
20353406745
5468492
1316570
15151673321
115637586
58926190
20360191807
15326237097
5033954710
35922014229653
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUMDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 197854
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AKD CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1978
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
161424912
128398293
13699239965
6654166780
43499005856
289823205
64142235806
3385054928
Total Assets
67527290734
LIABILITIES RESERVES FUND BALANCE AND SURPLUS
CURRENT LIABILITIES
General Fund
Undrawn Budget Allotments
In Department of Administrative Services Fiscal Division
State Funds
Federal Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
RESERVES AND FUND BALANCE
For Revenue Shortfall Reserve 1
For Federal Funds
Federal Revenue Sharing Funds 2
Antirecession Fiscal Assistance Funds 2
For private Trust Funds
SURPLUS
Balance July 1 1977
Increase in Year
155956420
127081723
5468492
1316570
43499005856
283038143 43782043999
6654166780
6785062
3385054928 10046006770
9374347903
4324892062 13699239965
Total Liabilities Reserves Fund Balance and Surplus
67527290734
Notes 1 The Revenue Shortfall Reserve was created by House
Bill No 901 Senate Bill No 466 of the 1976
Georgia Laws in lieu of the working Reserve Fund
which was abolished July 1 1976
2 Federal Revenue Sharing and Antirecession Fiscal
Assistance Funds will be allocated to various
departments under provisions of Section 53 of the
General Appropriations Act for fiscal year 1979DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1978
SURPLUS JULY 1 1977
Per Audit Report
ADD
Excess of Funds Available over Allotments
DEDUCT
1977 Surplus Carried Over
Transfers to Reserves
Revenue Shortfall Reserve
Federal Fund Balances
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
SURPLUS JUNE 30 1978
To Balance Sheet
9374347903
20360191807
29734539710
9374347903
6654166780
5468492
1316570
6785062 6660951842 16035299745
13699239965
I56
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1978
FUNDS AVAILABLE
REVENUES
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 Revenue Shortfall Reserve
For Federal Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Total Funds Available
4813393000
62608466 4876001466
1102713500
27676980 1130390480
9374347903
5777325418
221805559346
6006391946
227811951292
115637586
58926190 174563776 5951889194 15326237097
2431381883 89
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1978
State Funds
Less Current Year Funds Lapsed
Federal Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Less Current Year Funds Lapsed
Loans to Counties for Property Tax Reevaluation
Reappropriated to Department of Revenue
by General Appropriations Act
Net Appropriation Fiscal Year Ended
June 30 1978
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
5000000000
1225000000
36999900 1188000100
220056627135
964561300
219092065835
6188000100
225280065935
2000000
2488239913
2000000 2490239913
13829440
225282065935
2504069353
222777996582
20360191807
243138188389DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
57
COM M ENTS
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 1978
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 District Attorneys Retirement Fund the Land Registration Assurance 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 1978 amounted to 221805559346
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1978 1977 1976
221805559346 192577513939 169310386416
Revenue Receipts
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Net revenues remitted to the Department of Administrative Services Fiscal Division by collecting units amounted to
221805559346 in the fiscal year ended June 30 1978 and net State fund allotments to spending units were
216603825922 this resulted in revenues exceeding allotments in the amount of 5201733424 This 5201733424
less the 876841362 increase in the Revenue Shortfall Reserve resulted in increasing the surplus of 9374347903 at
June 30 1977 to 13699239965 at June 30 1978
FEDERAL REVENUE SHARING FUNDS
In addition to the 221805559346 received from collecting units 4813393000 was received from the Federal
Government for Federal Revenue Sharing Funds and interest earned thereon amounted to 62608466 in the year ended
June 30 1978 The total revenue of 4876001466 prior years surplus lapsed of 13829440 and the reserve of
115637586 at July 1 1977 made total Federal Revenue Sharing Funds available during the year under review of
5005468492 Total allotments of Federal Revenue Sharing Funds to spending units were 5000000000 which left a
reserve of 5468492 at June 30 1978 This reserve can be allocated to various departments under provisions of Section
53 of the General Appropriations Act for fiscal year 197958
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS j
COMMENTS
ALLOTMENTS TO SPENDING UNITS continued
ANTIRECESSION FISCAL ASSISTANCE FUNDS
The Department of Administrative Services Fiscal Division also received 1102713500 from the Federal Government
for Antirecession Fiscal Assistance Funds and interest earned thereon amounted to 27676980 in the year ended
June 30 1978 The total revenue of 1130390480 and the reserve of 58926190 at July 1 1977 made total Antirecession
Fiscal Assistance Funds available during the year under review of 1189316670 Total allotments of the Antirecession
Fiscal Assistance Funds to spending units were 1188000100 which left a reserve of 1316570 at June 30 1978
CASH BALANCE IN FISCAL DIVISION
The General Fund cash balance remaining in the Fiscal Division on June 30 1978 was 64142235806 and is divided
as follows 13699239965 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1979 6654166780 is held as a Revenue Shortfall Reserve 43499005856 is undrawn budget allotments of State
funds 5468492 Federal Revenue Sharing Funds will be appropriated in the next fiscal year ending June 30 1979
155956420 is undrawn budget allotments of Federal Revenue Sharing Funds 1316570 Antirecession Fiscal Assistance
Funds will be appropriated in the next fiscal year ending June 30 1979 and 127081723 is undrawn budget allotments of
Antirecession Fiscal Assistance Funds
REVENUE SHORTFALL RESERVE
House Bill No 901 Senate Bill No 466 of the 1976 Georgia Laws abolished the Working Reserve Fund of 30000 000 00
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 1978 the
Revenue Shortfall Reserve amounted to 6654166780
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
1978
Net Allotments
State Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
1977
1976
216603825922 181755056387 1719059 448 90
4986170560 4567885267 4465 948 52
1188000100 eWoooon 4B46594852
22277799658 1869229416 1767525397
STATE REVENUE COLLECTIONS Y Y
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the year
ended June 30 1978 were 2747838449 and consisted of 94383 anonymous campaign contributions 4152930 dividends
6102 interest earned on Natural Resources Trust Fund 81 interest earned on Patronage Refund Certificates
2741748088 interest earned on State Funds on time deposits 20804 interest earned on unclaimed deposits 50 34
license fee 130000 penalty fee 176505 public property condemnations 12351 refunds on auto rentals 8 442 26
settlement of civil suit 53836 telephone commissions and 594109 unclaimed security deposits
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1978 amounted to 3385054928 and consisted of 1559837 Bureau of Safety
Responsibility 2621307 Corporation Dissolution Fund 20454498 District Attorneys Retirement Fund 500 000 00
Georgia Correctional Industries Trust Fund 1622038 Land Registration Assurance Fund 848046445 Local Option SalesDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
59
COMMENTS
PRIVATE TRUST FUNDS continued
Tax Collections 631823819 MARTA Sales Tax Collections 220415 Natural Resources Trust Fund 54870478 Real Estate
Recovery Fund 1461413606 State Employees Health Insurance Fund 103542101 Superior Court Judges Emeritus
Retirement Fund 208490632 Superior Court Judges Retirement Fund and 389752 Unclaimed Deposits Fund60
DEPARTMENT 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 1978
FUND
Advance RightofWay Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
District Attorneys Retirement Fund
Federal Grants for
National FloodControl
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 1978 Balance
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
June 30 1978 Balance
Natural Resources Trust Fund
Real Estate Recovery Fund
State Employees Health Insurance Fund
Superior Court Judges Emeritus Retirement Fund
Superior Court Judges Retirement Fund
Unclaimed Deposits Fund
BALANCE
JULY 1 1977
2687579
1624872
651687
19714094
40000000
1585251
446062237
530316104
51892522
1207608445
103015955
151576605
373518
CASH RECEIPTS
IN PERIOD
68937521
989068
2113190
2838425
15456140
53655455
22566852
36787
7138600460
6781323135
220415
2977956
1604506768
14907204
61141211
38098
DISBURSEMENTS
IN PERIOD
71625100
1054103
143570
2098021
15456140
53655455
12566852
6665230226
71386026
6612002190
67813230
1350701607
14381058
4227184
21864
BALANCE
JUNE 30 1978
1559837
2621307
20454498
50000000
1622038
848046445
631823819
220415
54870478
1461413606
103542101
208490632
389752
2557108869 15770308685 14942362626 338505497B
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 1978
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Purchasing Division
State Properties Control Commission
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
Medical Education Board State
Scholarship Commission Georgia State
Employees Retirement System
Franchise Practices Commission Georgia
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Appellate Court Reports
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workmens Compensation State Board of
2747838449
47518992
340553315
9310393
7101843
1073961
3135910756
115730177
208187901
6127155906
593060329
207 500
903534
15656316
12885416
125000000
12205000
171306739
4071011
845850
17486197
43090114
2426493
3611231
22936103
791021125
148509550
09429192968
578030950
17565301
228562879
22180555934662
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30
1978
APPROPRIATION FOR FISCAL YEAR 1978
SPENDING UNIT
Administrative Services Department of
Operations
Sinking Fund
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Operations
Building Administrative Board State
Indian Affairs Commission
Industry and Trade
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Economic Development Council of Georgia
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
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund
State of Georgia
Outstanding Bond Issues
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
Institutions
Medicaid Services
Grants from U S Government
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
Inspection Division
Basic Employment Work Incentive Correctional
Services Comprehensive Employment and Training
and Unemployment Compensation Reserve Fund
Law Department of
Medical Assistance Department of
Operations
Grants from U S Government
Offender Rehabilitation Department of
Operations
Pardons and Paroles Board of
Corrections Department of
Correctional Institutions
Personnel Board State
Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
GOVERNORS
LEGISLATIVE EMERGENCY NET
APPROPRIATION FUNDS FUNDS LAPSED APPROPRIATION
49 006 744 00 10 672 00 274 500 00 48 742 916 00
16 446 964 00 27 500 00 499 450 00 15 975 014 nn
3 076 900 00 3 076 900 nn
2 012 028 00 29 975 00 1 982 053 00
2 548 764 00 403 572 00 53 395 00 2 898 941 nn
84 561 00 15 10 000 000 00 00 99 10 561 000 00 00
3 508 514 00 89 700 00 3 418 814 00
629 200 00 26 439 00 60 761 nn
11 411 249 00 300 000 00 11 Ill 49 nn
34 11H 734 00 297 100 00 150 000 00 34 925 R34 nn
436 858 00 61 626 00 375 3 nn
3 126 879 00 3 845 00 86 250 00 3 044 474 on
17 OO 00 12 525 00 5 175 00
739 433 340 00 488 350 00 946 610 00 738 975 081 nn
9 yjy 198 00 9 739 198 00
842718000
30759640000
1036958500
1098216500
78100000
4830200
965500000
2329005200
1239500000
20n0000
300000

114192400
200000000 198848600
343221200
1191701300
1351700000
15568867100
13832493100
2178433300
888085900
132843500
145269100
986845600
24041200
11670000
800000
3000000
5886600
52010600
352418400
257307600
11879442200
6194631800
2541n7500
32080214OH
261131700
2127497800
2onoooo
6509100
19400000
8644400
4ooi5nn
4724no
88957600
1000000
1151400
4390000
35140600 380222900
62195200
2900000 24808100
6549000 3700000
1451100
1115900
17000000
1500000 14500000
42ooono
6000000
27208600
30400000
842718000
30742240000
1037258500
1089572100
74098500
4357800
965500000
2240047600
1239500000
113192400
on
345340300
1191701300
1351700000
15223784800
13770297900
2156525200
890934900
132843500
145269100
986845600
24041200
11670000
8000on
3000000
5886600
50894700
335418400
258758700
11879442200
6181631800
254107500
4200000
3214021400
233923100
2097097800
20oooon
SamDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1978
63
BALANCE DUE
SPENDING UNIT
JULY 1 1977
CASH ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1978
184267237
2698000
85799881
3330000
124689304
3024390
150580929
7505900
14243407
61257800
534013800
5951174
1233300
367317072
36763203
1722618165
95038672
200000
953617
2875000
15593964
2684372
1425467175
474526109
4554117739
4500000
200000
500000
23100000
5500000
8000000
60000000
1481974
40023799
14064167
2476000
4066722700
1563900000
307690000
201535300
291387290
8492170
650000
150580929
346907300
63000000
1030234987
3286891300
37951174
233572100
72637366854
996677726
9774769569 9774769569
842718000
29799734765
1076049322
1089472100
7 3908500
4282800
965500000
123269148 123269148
2240047539
1239493247
114942400
299500000
9234770
1192082501
1351700000
13723754496
13249678000
4554117739
23023452504
919606571
857946689
132843500
140500000
971987959
24041200
11670000
800000
3000000
5886600
51094700
329185900
258758700
8019161049
23642455000
5951092700
257107500
8000000
60000000
4200000
2937500000
224284200
2040000000
3000000
9234770
23023452504
23642455000
18412858
4647504

2278021
39 356459
2246872

48936105
18412858
4647504
7597098
283822
2278021
105096
5572813
39356459
212255
2246872
202721326 202721326
33814016 33814016
82114909 82114909
71659648 71659648
968451 968451
609627
7188
609627
7188
1393036 1393036
27469071
597012222
312617057
36940392
3293811
1125998
4839918
7741462
642188
624
375947
9864
1125998
7741462
642188
624
375947
9864
760467
59487086
1360960
62334243
3212797
14890552
7142515
8000000
59487086
1360960
544030097
62334243
3212797
23863610
14890552
47166314
8000000
991836137
2698000
70465176
00
00
115599016
4204498
350000
00
2480000
11414411
136574900
739705900
5310945
72108600
517500
1627458218
14005277
00
00
2665123400
56247850
300000
1143617
7 5000
00
61
6753
1125000
00
33965193
00
2303171
00
2328485257
682528952
00
00
1199978237
29694400
00
4429182
14857641
00
00
00
00
00
00
6732500
00
3316251054
00
253639100
2500000
00
00
00
254139764
9638900
57097800
13064167
247600064
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1978
APPROPRIATION FOR FISCAL YEAR 1978
SPENDING UNIT continued
Secretary of State
Operations
Dental Examiners State Board of
Transportation Department of
Operations
Special Appropriation
Grants from U S Government
Veterans Service State Department of
Workmens Compensation State Board of
Section 47 Pay Raise Undistributed
LEGISLATIVE
APPROPRIATION
828830400
6825200
23734770535
7026000000
677139600
237099400
111000
GOVERNORS
EMERGENCY
FUNDS
FUNDS LAPSED
NET
APPROPRIATION
6194900
500000
7170200
82500
8800000
1615000
4567600
111000
827855100
6742700
23726470535
7024385000
672572000
237099400
00
220058627135
00 964561300 219094065835DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1978
65
BALANCE DUE
SPENDING UNIT CASH ALLOTMENTS
JULY 1 1977 DRAWN
GRANTS FUNDS
FROM FEDERAL RETURNED BY PRIOR YEAR S BALANCE
GOVERNMENT SPENDING UNIT SURPLUS LAPSED JUNE 30 1978
37373868

20414101341
t

88000
500000
822889349
6727613
21486433 20853186
15087
16090024064 40372195 40372195 28050547812
7019750000 4635000
15590225936 16268418130 678192194
658429000 23916697 23916697 14231000
237599400 1083656 1083656 00
00
S30488659359 S277127765712 72718329973 815956314 2490239913 4349900585666
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARINGFUNDS
YEAR ENDED JUNE 30 1978
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
APPROPRIATION FOR FISCAL YEAR 1978
LEGISLATIVE
APPROPRIATION FUNDS LAPSED
NET
APPROPRIATION
3742400000
1257600000
3742400000
1257600000
5000000000
00 5000000000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1978
BALANCE DUE
SPENDING UNIT
JUNE 1 1977
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS BALANCE
SURPLUS LAPSED JUNE 30 1978
61407000
33534800
194707705 3892326341
1257600000
16233257
2003243 2003243
11820678 11820678
5518 5518
11iOI
61407000
33534800
44781364
00
16233256
305882762 5149926341 13829439 13829440 15595642068
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 1978
SPENDING UNIT
Education
Education Department of
Regents of the University System of Georgia Board of
APPROPRIATION FOR FISCAL YEAR 1978
LEGISLATIVE
APPROPRIATION
FUNDS LAPSED
NET
APPROPRIATION
368850000 36999900
856150000
331850100
856150000
1225000000 36999900 1188000100DEPARTMENT OF ADMINISTRATIVE SERVICES
69
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 1978
BALANCE DUE
SPENDING UNIT
JULY 1 1977
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY
SPENDING UNIT
PRIOR YEARS
SURPLUS LAPSED
BALANCE
JUNE 30 1978
00 331850100
729068277
00
00
00
127081723
00 1060918377
00
00
12708172370
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1978
NATIONAL FOREST RESERVE FOND
FOREST
Chattahoochee
Total Chattahoochee Forest
Oconee
Total Oconee Forest
Grand Total
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannln
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
whitfield
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET FOREST 50 50 TOTAL TO
AREAACRES SCHOOLS ROADS COUNTIES
657 12184 12184 24368
6 112 111 223
16518 306331 306331 612662
6683 123938 123938 247876
107101 1986220 1986220 3972440
6491 120378 120377 240755
54048 1002336 1002336 2004672
8071 149679 149679 299358
39579 734004 734004 1468008
57579 1067820 1067820 2135640
50238 931679 931678 1863357
147378 2733169 2733168 5466337
22287 413319 413319 826638
57126 1059419 1059418 2118837
95609 1773097 1773097 3546194
19116 354512 354512 709024
42586 789770 789769 1579539
12508 231965 231965 463930
743581 13789932 13789926 27579858
24069 3000839 3000839 S 6001678
26057 3248697 3248696 6497393
16499 2057038 2057038 4114076
436 54359 54359 108718
254 31668 31667 63335
3768 469782 469781 939563
33490 4175417 4175417 8350834
104573 13037800 S 13037797 26075597
848154 S 26827732 S 26827723 53655455
The total payments of 53655455 represent 25
of the National Forest Reserve Fund receipts
from the United States Treasury for their fiscal
year ended September 30 1977 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 county COUNTY
Bartcw
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
1 Hart
Lincoln
Lumpk in
McDuffie
Seminole
Stewart
Troup
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1978
NATIONAL FLOOD CONTROL FUND
5 5
SCHOOLS ROADS TOTAL
544077 544077 1088154
1232614 1232613 2465227
160407 160406 320813
642522 642522 1285044
53647 53646 107293
300479 300478 600957
25934 25933 51867
1588099 1588099 3176198
12500 12499 24999
32813 32812 65625
2396380 2396380 4792760
238306 238305 476611
335506 335506 671012
7688 7687 15375
50530 50530 101060
5156 5155 10311
32757 32757 65514
68660 68660 137320
7728075 S 7728065 S 15456140
The distribution of 15456140 represents 75 of the
receipts from the leasing of land acquired by the
United States Army Corps of Engineers for their fiscal
year ended September 30 1977 for flood control
navigation and allied purposesm73
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 197874
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
BALANCE SHEET
JUNE 30 1978
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
Total Assets
1065226
659025157
660090383
50541409617
51201500000
LIABILITIES AND BOND INDEBTEDNESS
CURRENT LIABILITIES
Bonds Due
Maturity August 1 1978
Maturity September 1 1978
Maturity November 1 1978
Maturity January 1 1979
Maturity February 1 1979
Maturity April 1 1979
Maturity May 1 1979
Maturity June 1 1979
Total Current Liabilities
BONDED INDEBTEDNESS
Bonds Outstanding
Less Bonds due Currently
72500000
322000000
179000000
98500000
33500000
173500000
27500000
89000000
995500000
5 51201500000
995500000 50206000000
Total Liabilities and Bonded Indebtedness
51201500000
Note 1 The 50541409617 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
Commission
gDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1978
75
CASH RECEIPTS
OTHER REVENUES RETAINED
From General Obligation Debt Sinking Fund
Budget Funds
Discount on Bond Retired in Advance of Due Date
Less Accrued Interest
Financing and Investment Commission Georgia State
Accrued Interest on Sale of Bonds
For Debt Retirement
Income on Investments
State Agencies for Retirement of Bonds and Interest
Industry and Trade Department of
Transportation Department of
Total Cash Receipts
CASH BALANCE JULY 1 1977
92265
4333
32096853
412068
50000000
374471808
3479547600
87932
32508921
65153909
424471808
4001770170
458920588
DISBURSEMENTS
Interest on Bonds
1974 A
1974 B
197 5 A
1975 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
1976 D
1976 E
1977 A
1977 B
1977 C
1977 D
DEBT RETIREMENT
Bonds Redeemed
1974 A
1974 B
1975 A
197 5 B
1975 C
197 5 D
197 5 E
1976 A
1976 B
1976 C
1976 D
1976 E
1977 A
1977 B
1977 C
210
124
160
102
882
294
934
458
462
702
395
170
556
307
770
787T
77750
33000
11250
05000
45500
92 500
48750
37500
99500
17500
05625
71250
89250
99500
65000
01500
365
700
715
940
1025
710
890
220
750
825
675
85
310
265
2210
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
00000
2732100375
Total Disbursements
CASH BALANCE JUNE 30 1978
1068500000
3800600375
660090383
4460690758
Note All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment CommissionOLD STATE FIXED DEBT
Does not include Current Operation Obligations
79
NEGOTIABLE BONDS
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
PLEDGE OP FULL FAITH AMD CREPTT
JUNE 30 197R JUNE 30 1977

000
1550500
1550500
1550500
1550500
000
Certificates of Debt to Counties No interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
PLEDGE OF ROAD REVENUE APPROPRIATION
10000
10000
000
10000
10000
000
SUMMARY
Total Old State Debt Outstanding
Less Cash Reserve
Net Old State Fixed Debt
1560500 S 1560500
1560500 1560500
09
000
Note All old General State Bonds of the State of Georgia
jf v6 har 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 presented
T7 1 v Z11 1 U a81
SCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGEDmmSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1978
83
SERIES
1974A
1974B
1975A
1975B
197 5C
1975D
197 5E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
8176
11176
2177
5177
7177
9177
ORIGINAL AMOUNT
OF ISSUE OUTSTANDING 18985000 00 MATURITIES
S 2000000000 19781999
3870000000 35485000 00 19781999
3500000000 32875000 00 19792000
3840000000 34145000 00 19792000
5000000000 46670000 00 19792000
3910000000 36275000 00 19782000
4772000000 45995000 00 19782000
815000000 7730000 00 19791996
2731000000 25275000 00 19791996
3189000000 30295000 00 19791996
2640000000 25725000 00 19781996
345000000 3365000 00 19781996
1153500000 11225000 00 19791997
650000000 6235000 00 19791997
7712500000 74915000 00 19791997
7682000000 76820000 00 19781997
GRAND TOTAL
53810000000 51201500000
Note 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 1973 with
the enactment of the Georgia Financing and
Investment Commission Act Georgia Laws 1973
page 750 et seqthe Act and the constitu
tionality of the new system of State financing
was favorably adjudicated by the Supreme Court of
Georgia in a decision rendered on July 16 1974 in
Sears v State of Georgia 232 Ga 547 197485
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 PLEDGEDI
1 U tltll

1
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 1978
87
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY SCHOOLS
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
1952A 3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 938000000 197883
1962 6162 2660000000 588500000 197983
1964 11164 2790500000 1345500000 197888
1965 4165 2703000000 1181500000 197987
1966 9166 3212500000 2090000000 197889
1966 7166 745000000 None
1967 3167 2802000000 1810000000 197990
1967A 7167 3212000000 1937500000 197989
1967B 7167 73200000 46200000 197989
1967C 7167 124700000 74700000 197989
1967D 7167 86600000 53600000 197989
1968 1168 2180000000 1447000000 197992
1968A 5168 520000000 373500000 197993
1969 3169 1324500000 1032500000 197994
197 0 5170 1150000000 905500000 197993
1970A 10170 2471500000 2099000000 197893
1971 5171 1470000000 1095000000 197992
1971A 10171 1570000000 1391500000 197895
1972 4172 1020000000 847000000 197997
1972A 10172 1958000000 1808500000 197897
1973 2173 804000000 651500000 197998
1973A 5173 500000000 52237400000 428500000 22145000000 19792001
1950 10150 600000000 28500000 197880
1951 6151 600000000 45500000 197981
1951A 12151 100000000 10100000 197881
1953 5153 750000000 85100000 197983
1957 11157 600000000 127800000 197882
1958 4158 900000000 124400000 197983
1959 9159 587700000 273400000 197889
1961 5161 1300000000 338600000 197986
1961 9161 617000000 288500000 197891
1962 9162 100000000 52000000 19782002
1963 8163 2000000000 864000000 197889
1963 1163 353800000 259700000 19792003
1964 5164 400000000 270500000 197994
1964A 9164 2300000000 1459000000 197894
1965 1165 2500000000 1310500000 197990
1965A 7165 2050000000 985000000 197990
1966 12166 2550000000 1551000000 197891
1967 5167 2200000000 1434000000 197993
1967A 11167 2000000000 1477500000 197895
1968 3168 1800000000 1252500000 197992
1969 5169 2200000000 1725000000 197994
1971 2171 3355000000 2584500000 197993
1972 2172 2700000000 2307000000 197998
1972A 10172 800000000 720500000 197897
1973 5173 2535000000 35898500000 2254500000 21829100000 19792001
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 None
1958B 7158 2100000000 168400000 1979
1961A 4161 3000000000 1176200000 197991
1961B 10161 3500000000 1782700000 197990
1962 1162 1560000000 825900000 197987
1962A 4162 3500000000 1805700000 197991
1962B 7162 1160000000 658500000 197992
1962B 10162 260000000 None
1962C 10162 400000000 243000000 197992
1966 7166 1660000000 925500000 197990
1966A 1166 1000000000 840500000 197986
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 1978
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY PENAL
GEORGIA BUILDING AUTHORITY MARKETS
GEORGIA BUILDING AUTHORITY HOSPITAL
GEORGIA PORTS AUTHORITY
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
GRAND TOTAL
DATE
SERIES OF ISSUE
1967 7167
1968 7168
1969 7169
1971 7171
1971A 12171
1972 7172
1972A 12172
197 3 7173
1973A 12173
ORIGINAL AMOUNT
OF ISSUE
2600000000
2550000000
1850000000
2000000000
1400000000
2500000000
1900000000
1900000000
2500000000
49273500000
OUTSTANDING
1950000000
2305500000
1843000000
1634500000
1214500000
2171000000
1680000000
1681500000
2195000000
25101400000
MATURITIES
197997
197998
198094
197994
197896
197997
197897
197998
197898
1953 11153 9 80000000 None
1955 1155 2 20000000 None
1962 4162 6 60000000 1860 000 00 197984
1965 9165 8 00000000 4630 000 00 197890
1966 7166 3 00000000 1410 000 00 197988
1969 2169 3 95000000 2380 000 00 197988
S3 55000000 10280 000 00
1966 1166 6 50000000 4205 000 00 197992
1968 1168 3 26000000 2280 000 00 197992
1970 5170 24000000 1750 000 00 197993
12 00000000 8235 000 00
1957 4157 10 00000000 669 000 00 197981
1966 12166 1 25000000 610 000 00 197986
1972 10172 2 67500000 2345 000 00 197897
13 92500000 3624 000 00
1953 4153 10 50000000 None
1961 3161 8 60000000 1535 000 00 197981
1962 11162 6 50000000 1670 000 00 197882
1966 10166 15 70000000 10550 000 00 197892
1967 5167 13 70000000 8235 000 00 197992
1968 5168 7 00000000 4855 000 00 197992
1970 12170 20 10000000 16300 000 00 197893
1972 4172 6 66000000 5275 000 00 197992
88 76000000 48420 000 00
1950 10150 5 50000000 None
1961 12161 11 50000000 8135 000 00 197890
1962 9162 2 60000000 830 000 00 197882
1966 1166 5 62500000 3610 000 00 197992
1968 11168 8 31000000 7170 000 00 197896
1974 5174 1U 00000000 8955 000 00 197996
43 53500000 28700 000 00
1964 4164 2 30000000 870 000 00 197984
1965 9165 5 15000000 3000 000 00 197890
1968 3168 7 00000000 4600 000 00 197991
1968A 11168 2 10000000 1575 000 00 197893
1971 10171 2 32000000 2010 000 00 197895
1972 7172 i 50000000 2160 000 00 197997
al 37000000 14215 000 00
1962 7162 5 00000000 1845 000 00 197987
1964 8164 5 00000000 2345 000 00 197885
1967 11167 4 55000000 3315 7505 000 000 00 00 197892
14 55000000
1 601 78400000 811734 000 00
Notes Constitutional Amendment of 1960 provides that appropriations
shall be made in each year under lease contracts now or
hereafter entered into between the State and any State
AuthoritySCHEDULE 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 1978
89
Notes continued
Constitutional Amendment of 1972 provides
When any general obligation debt has first been incurred
by the delivery of such debt to the purchasers thereof then
and from the date of such delivery the State and all State
institutions departments and agencies of the State shall be
prohibited from entering into any contract except contracts
pertaining to guaranteed revenue debt with any public agency
public corporation authority or similar entity if such contract
is intended to constitute security for bonds or other obligations
issued by any such public agency public corporation or authority
and from and after the date of such delivery in the event any
contract between the State or 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 obliga
tions 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 provisions 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 Furthermore 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 issued91
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 197892
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
BALANCE SHEET
JUNE 30 1978
CURRENT ASSETS
Investments
FIXED ASSETS
Land and Buildings
20968650868
33346940263
Total Assets
54315591131
LIABILITIES RESERVE AND FUND BALANCE
CURRENT LIABILITIES
Cash Overdraft
RESERVE
Reserve for Future Construction Projects
FUND BALANCE
Investment in Fixed Assets
36690123
20931960745
33346940263
Total Liabilities Reserve and Fund Balance
54315591131
Note The audit of the Georgia State Financing and
Investment Commission is begin performed by an
Independent Public Accounting Firm This audit
was not available at the time this report was
published The information shown above was
furnished by the Georgia State Financing and
Investment Commission

GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1978
CASH RECEIPTS
93
Interest on Investments
Transfers
For Advance Retirement of Bonds
General Obligation Bond Redemption Fund
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Highway Authority
Jekyll Island State Park Authority
For Operations
Georgia State Financing and Investment Commission
Budget Fund
Construction Supplements
Columbus College
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Human Resources Department of
Offender Rehabilitation Department of
Regents of the University System of Georgia Board c
1351416375
410794
22437716
65126857
185276695
354328835
610745261
1215700
1239541858
72000000 1311541858
39875017
5952500
282758568
15268129
3000000
19962950
140000000
149821950
150547400
Net Income Receipts
NONINCOME
Sale of State of Georgia General obligation Bonds
Net Cash Receipts
BALANCES JULY 1 1977
Cash
Investments
4365086
15616342739
767311497
807186514
15240250000
16047436514
15620707825
31668144339
DISBURSEMENTS
Regular Operating Expenses
Per Diem Fees and Contracts
Per Diem and Fees
Total Expense
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCES JUNE 30 1978
Cash
Investments
The audit of the Georgia State Financing and Investment
Commission is being performed by an Independent Public
Accounting Firm This audit was not available at the
time this report was published The information shown
above was furnished by the Georgia State Financing and
Investment Commission
36690123
20968650868
15345447
177987285
193332732
10542850862
10736183594
20931960745
3166814433995
PUBLIC TRUST FUNDS
BALANCE SHEET
by mama wits96
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1978
STATE UNIT
Administrative Services Department of
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia Board of
Teachers Retirement System
Employees Retirement System
Judicial System
Superior Courts
Labor Department of
Secretary of State
State Employees Assurance Department
Subsequent Injury Trust Fund
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME ACCOUNTS
DEPOSITS RECEIVABLE 740849
1548099084 10
6684225 00
00 00
9019 00
32448519 00
00 00
334109269 00
29492178315 00
79448827 00
35118 541022 24
11127827 00
182747 00
31439425912 S 1 281871 34
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 TOTAL LIABILITIES
RESERVES RESERVES
TOTAL CURRENT AND FUND AND FUND
INVESTMENTS 00 ASSETS 1622183994 LIABILITIES 13740 13 BALANCES 16208099 81 BALANCES
16221839 94
00 6684225 00 66842 25 66842 2S
38776912 58 3877691258 384025 12 38392887 46 38776912 58
1021304 64 102139483 00 1021394 83 1021394 R3
1278841372 27 127851688708 00 1278516887 08 1278516887 OR
465686999 16 46568699916 3 844436 95 461842562 21 465686999 16
00 334109269 00 3341092 69 3341092 69
00 29492178315 00 294921783 15 294921783 IS
00 79448827 00 794488 27 794488 27
30148244 04 3068961746 00 30689617 46 30689617 46
900000 00 101127827 00 1011278 27 1011278 27
2122687 01 212451448 00 2124514 48 2124514 48
S 1817497519 70 213317365016 S 4 242202 20 2128931447 96 2133173650 16
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 197899
FEDERAL INCOME TAXFEDERAL INCOME TAX ACCOUNTS
101
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Judicial Qualifications Commission
Labor Department of
Law Department of
Medical Assistance 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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1977
645

15937
14212
8136
1990436
22379206
80650
CASH RECEIPTS
WITHHOLDINGS
186015619
121916906
34472827
21546265
25870857
33682839
1531986
94535260
224522011
2422684
27397232
237866818
28483349
9144950
11641314
5134577
9287348
371760
52761153
11280616
44642865
3488904
2235615141
24071059
78897591
21690456
22099000
147042496
10001790
22440
479235449
34290087
34112411
380134180
27593320
225711816
26480467
161589356
60489394
344288
906496158
21489395
1141412
27238569
DISBURSEMENTS
TO U S
GOVERNMENT
186015619
121916906
34472827
21546265
25870857
33682839
1531986
94535260
224521674
2422684
27397877
237866818
28483349
9143600
11641314
5134577
9287348
371760
52745216
11280616
44642865
3488904
2235615141
24071059
78897591
21664876
22099000
147042496
10001790
22440
479225505
34290087
34112411
380178844
27593320
225711816
26480467
161589356
62480765
344288
903370103
21489395
1130032
27238569
CASH BALANCE
JUNE 30 1978
1350

25580
4268
52800
25505261
24412652 6113804415 6112650512
25566555STATE INCOME TAX ACCOUNTS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Judicial Qualifications Commission
Labor Department of
Law Depar tme nt of
Medical Assistance 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
Subsequent Injury Trust Fund
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 1977 WITHHOLDINGS DISBURSEMENTS JUNE 30 1978
40558264 27246851 38783231 27246851 1775033
230522 7364565 7290716 304371
161042 4482157 5470194 7251165 322065 18549818 4452203 5470194 7251165 322065 18549818 190996
1726634 47212628 513121 46739121 513121 2200141
25 5637323 51366395 5535611 5637348 51366395 5535611
86273 2109797 2462600 2090187 2462600 105883
45657 1180658 1175457 50858
76960 1947196 1943857 80299
15762 80328 96090
1579 11006932 11005353
90715 2408058 2394231 104542
335515 9579800 9500765 414550
25197 700391 691651 33937
4 35968649 5408771 18250728 435968649 5408771 18250728
899228 4215208 4810700 3996826 4810700 11 17610
35563 30612631 2080791 3164 30585610 2080791 3164 62584
2397677 1 00212930 7274732 6767109 99526547 7274732 6767109 3084060
1319 80305214 6420634 50699880 80316136 6420634 50699880 12241
209385 5617085 35667623 5587910 35667623 238560
371591 12088782 70464 11954392 7 0464 505981
5061094 2 04661892 5056219 203913921 5056219 5809065
44790 196786 191394 50182
12 5465704 74841613 5465704 1270535934
S 11810732 t 16116411
107
RETIREMENT AND INSURANCE CONTRIBUTIONS108
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Regents of the University System of
Georgia Board of
CASH BALANCE
JULY 1 1977
CASH RECEIPTS
WITHHOLDINGS
00
DISBURSEMENTS
100992
9246593
CASH BALANCE
JUNE 30 1978
100992
9246593
00
00
9347585
9347585 EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
RETIREMENT SYSTEM
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Medical Assistance 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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1977
3582
1305329
13959109
27110
CASH RECEIPTS
WITHHOLDINGS
59637504
46510187
183872
6534807
7217198
12016607
43 5808
39557847
74846625
677532
9253645
81378870
2710176
3486229
1550909
2799781
121560
14046217
3305437
13389070
1186768
776174479
7818636
24313682
5717889
6020685
42572249
122798042
9634361
11465291
150193128
8547974
80535038
7721572
55122477
19049187
105154
352487926
8042789
370820
7601484
DISBURSEMENTS
59637504
46510187
183872
6534807
7217198
12016607
435808
39557847
74846625
677532
9253645
81378870
2710176
3486229
1550909
2799781
121560
14046217
3305437
13389070
1272148
776174479
7818636
24313682
5654725
6020685
42572249
122798040
9634361
11465291
150193658
8547974
80531156
7721572
55122477
18784102
105154
351670180
8042789
365230
7601484
CASH BALANCE
JUNE 30 197E

3882
1570414
14776855
32700
15808576 2077139512
2076069953
16878135110
EMPLOYEES CONTRIBUTIONS FOR OLDAGE AND
SURVIVORS INSURANCE
UNDER SOCIAL SECURITY LAW
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Medical Assistance 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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE
JULY 1 1977
1309
2039913
203116
291960
1181401
5475697
3440919
41861288
2862749
162716
CASH RECEIPTS
WITHHOLDINGS
71399384
56195015
11077822
7329406
8045239
16643963
432338
47937405
89102221
788129
10974591
94954631
6932453
3212828
3834992
1627337
2274969
149664
17970582
3375640
14447171
1284316
944361337
9030330
27968109
4321022
4580190
17493900
161677874
9002124
14118167
188471471
9845559
94399040
8138618
65495355
22601616
124850
410886785
9838312
679513
7717471
DISBURSEMENTS
71399384
56193706
11077822
7329406
7842955
16643963
432338
47937405
89102221
760951
10974591
94954791
6932453
3212828
3834992
1627337
2274969
149664
17970582
3375640
14447171
1576276
944361337
9030330
20123003
4137570
3108929
16202686
121973324
9002124
14118167
230346798
9845559
94399040
8138618
65495355
19525275
124850
410886785
9838312
659800
7717471
CASH BALANCE
JUNE 30 1978
2242197

230294
160
7845106
1364853
1471261
6766911
43145469

5939090
182429
57518450
2480741739 2469086778
69173411EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
111
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs 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
Medical Assistance 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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CASH BALANCE JULY 1 1977 CASH RECEIPTS WITHHOLDINGS DISBURSEMENTS CASH BALANCE JUNE 30 1978
1298 s 16507904 17711522 2258666 1513090 1843832 4318974 127314 32545427 24637540 144150 3235130 16507904 17711522 2257 368 1513090 1843832 3976688 127314 32545427 24637540 144150 3235130 3 42286
350108 24487754 3577077 764508 826382 464380 509584 33154 7437422 24453898 3577077 764508 826382 464380 509584 33154 7437422 3 83964
1914 17094 10054 2 645602 2768612 263 516 62791672 1941972 7054030 643688 2768612 280610 262824108 1941972 7054030 22382
59554 1472 788358 928030 7102310 679542 61596491 1836400 3286278 55655528 780274 928030 7102310 679542 61596491 1836400 3286278 55656144 67638 2088
345378 1 2164352 26415504 1967876 16790160 5053982 27378 40241758 2704964 2164352 26415504 1967876 16790160 4979664 27378 140241758 2704964 4 19696
224502
2102343
224502
2102343B
gOTHER PRIVATE TRUST FUNDS
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Regents of the University System of
Georgia Board of
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission
Georgia State
General Assembly of Georgia
Governor Office of the
Governors Office
Planning and Budget Office of
Highway Safety Office of
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Court Reporting of the Judicial Council
Board of
Labor Department of
Law Department of
Medical Assistance 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 1977
2557804714
1533403
415540
4771
1769528
34250
15581134
8699316
692306703
20
30323402
29946
8000
2088628
327064598
229780
2400
213132720
5879
20359794
22869
9265176
203471798
88663
40531232
6625
113736
CASH RECEIPTS
WITHHOLDINGS
15859655403
37 5800948
6121990
5040814
6815186
13625010
99289
40518944
69648898
46800
7113731
237119025
1052386634
2867174
3869198
128827499
82255
16601620
3106495
7537857
440679545
3358107513
6671690
36437958
19765929
1682581
12746
252602
1916500
425614966
38071121
12123839
355716217
53414556
128522582
7283968
23340173896
19776829
701111512
6835705
1029197
9038500
DISBURSEMENTS
CASH BALANCE
JUNE 30 1978
15032039416 3385420701
75644815
6111865
5060255
6818707
13264888
99289
40193869
66125229
46800
7113731
236696859
993613295
2867194
3869198
127248907
82255
16601620
3121086
7543982
431639263
3284781673
6665440
36405910
8255694
1681515
12746
252602
796541
638260669
38076910
12123839
352511918
53401508
127255928
7283968
23330012816
19769015
694544667
6820330
1024474
9038500
1689536
10125
396099
1250
2129650
359325
19104803
9121482
751080042
31901994
15355
1875
11128910
400390438
6250
261828
11512635
1066
1119959
487017
90
23564093
35917
10531830
213632878
96477
47098077
22000
118459
4124894625 46801124722 46004779186 4921240161STATE REVENUE COLLECTIONS
UNFUNDEDM
mmSTATE REVENUE COLLECTIONS UNFUNDED
119
STATE UNIT
Administrative Services Department of
Comptroller General
Conservation
Natural Resources Department of
Soil and Water Conservation Committee State
Education
Scholarship Commission Georgia State
Franchise Practices Commission Georgia
Governor Office of the
Planning and Budget Office of
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 1977 DECREASE JUNE 30 1978
12441860 74374 12367486
20000 120550 140550
850857 214305 636552
00 6000 6000
27986 60410 88396
10000 42500 52500
00 125000 125000
1593144 3758014 2164870
262750 209100 471850
4922931 3669860 8592791
20000 2000 18000
214000 214000 00
230000 90000 320000
100 100 00
5127234 3619234 1508000
25250 25250 00
12992822 12578230 414592
486390 9229868 9716258
40100 00 40100
100 4342937 4343037
36676242BBB9BSS121
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMI
ICONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
123
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Inventories
Total Current Assets
OTHER ASSETS
Total Assets
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1978
TOTAL REGULAR BUDGET FUND REVENUE SHARING FUNDS ANTIRECESSION FISCAL ASSISTANCE FUNDS
3344513481 97514021911 100858535392 33445134 972309837 81 68 1559564 1559564 00 20 20 00 127081723
5 1 005754972 49 127081723
76744799 767447 99 00 00
100935280191 1 006522420 48 1559564 20 127081723
LIABILITIES RESERVES FUND
BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1978
Balance July 1 1977
Excess of Funds Available over
Expenditures for the Year Ended
June 30 1978
Prior Years Adjustments and Increases
Decreases in Reserves and Fund Balances
Prior Years Surplus Funds Lapsed to
Department of Administrative Services
Fiscal Division
Balance June 30 1978
53419916469
45121417809
2459323665
46633176389
44194484788
53138116837 154717909
45121417809
2445499743
46633176389
44195728817
2504069353 2490239913
2393945913
2392707402
00
138239 22 00
12440 29
138294 40
s 12385 11
127081723
00
00
Total Liabilities Reserves
Fund Balances and Surplus
100935280191 100652242048 155956420 127081723
Receivables due to the Department of
Administrative Services from State
Spending Units for services rendered
and the corresponding payables in the
amount of 274587616 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 1978
ASSETS
CURRENT ASSETS
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
A Community Affairs Department of
B Building Administrative Board State
C Indian Affairs Commission
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee State
Defense Department of
Economic Development Council of Georgia
Education
Education Department of
A Education Department of Regular
A Education Department of
Revenue Sharing Funds
A Education Department of Antirecession
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
A Resident Instruction and University
System Institutions Antirecession
Fiscal Assistance 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 Mental Health and Youth Development
Institutions
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
CASH IN
BANKS AND
ON HAND
00
500494
24055879
2352940
11721750
00
00
7920249
1504324
8106961
71704049
00
4590258
44577918
00
101361028
00
00
2919451
RECEIVABLES
AND
INVENTORIES
1428871155
92202545
80000
00
1791988482
4722643
6725894
4548179
16464040
218482447
1093561818
94941800
5310945
96493889
517500
3030791185
44781364
00
34993122
00
00 26 84548300
00 00
00 1407015 4686058 2436376 1 27081723 56295946 300000 1143617
00 00
2421971 9426 58943640 00 75000 91847
61 61
6753 6753
1099752 00 9501135 1 23535362 00 19321523
833634 00 977444 2303171 00 3222642
00 88 49216810
00 16233256
00 4102311 00 22 12 08792608 01868237 53499285
3206653 861139 13813776 2588934 00 4429182 22648320 36473326
OTHER TOTAL
ASSETS ASSETS
00 s 1428871155
00 92703039
00 24135879
00 2352940
00 1803710232
00 4722643
00 6725894
00 12468428
00 17968364
00 226589408
00 1165265867
00 94941800
00 9901203
00 141071807
00 517500
1599 45 3132312158
00 44781364
00 00
00 37912573
00
00
00 26 84548300
00 00
00 00 00 00 1 27081723 57702961 4986058 3579993
00 00
00 00 00 2421971 84426 59035487
00 00
00 00
00 00 00 1 24635114 00 28822658
00 00 00 3136805 00 4200086
00 88 49216810
00 16233256
00 00 00 22 12 08792608 05970548 53499285
00 00 00 00 3206653 5290321 36462096 39062260
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1978
127
LIABILITIES RESERVES AND SURPLUS
TOTAL
RESERVES LIABILITIES
CURRENT AND FUND SURPLUS RESERVES
LIABILITIES BALANCES JUNE 30 1978 AND SURPLUS
1102332423 1995395 18 1 26999214 1428871155
45630815 94110 71 37661153 92703039
10205782 00 13930097 24135879
352393 00 2000547 2352940
736877447 10629683 28 3864457 1803710232
4336962 00 385681 4722643
6577124 00 148770 6725894
4102999 00 8365429 12468428
16831860 00 1136504 17968364
136478759 508910 84 39219565 226589408
1046619386 741150 46 44531435 1165265867
93703289 00 1238511 94941800
9328783 00 572420 9901203
99613906 394109 71 2046930 141071807
480789 00 36711 517 500
2308165568 5933101 80 2 30836410 3132312158
44781364 00 00 44781364
00 00 00 00
26113179 24124 22 9386972 37912573
00
00
00
26 75452786 00 9095514 26 84548300
00 00 00 00
X 27081723 29085298 2406702 3579993 00 00 1026663 00 00 28617663 1552693 00 1 27081723 57 702961 4986058 3579993
00 00 00 00
21295 19773 1370549 2400676 00 57580000 00 64653 84938 2421971 84426 59035487
00 00 00 00
00 00 00 00
22244230 00 93267368 1144409 00 15683374 1246475 00 19871916 1 24635114 00 28822658
3136805 00 200086 00 00 4000000 00 00 00 3136805 00 4200086
52 55915272 3139181167 454120371 88 49216810
16233256 00 00 16233256
15 11 06210929 86494060 39598566 502576064 00 00 200005615 19476488 13900719 22 12 08792608 05970548 53499285
3200397 2741813 9981776 3415793 00 00 6695859 35546497 6256 2548508 19784461 99970 3206653 5290321 36462096 39062260
128
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1978
ASSETS
SPENDING UNIT continued
Judicial System continued
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
Medical Assistance Department of
Offender Rehabilitation Department of
A Offender Rehabilitation Department of
B Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
A Secretary of State
B Dental Examiners State Board of
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workmens Compensation State Board of
CURRENT ASSETS OTHER ASSETS
CASH IN BANKS AND ON HAND RECEIVABLES AND INVENTORIES TOTAL ASSETS
2034351 00 00 2034351
496541 1957154 182109 00 00 00 00 00 00 496541 1957154 182109
1173019 00 00 1173019
331149545 2162310 00 597655916 15509159 4692634787 00 00 00 928805461 17671469 4692634787
198298069 3692601 778339069 3291456 00 00 976637138 6984057
1674529010 5119587 00 100332904 81528632 284331019 12991937 126357028 00 00 00 00 1756057642 289450606 12991937 226689932
22212977 1505795 67881 583486480 11698610 24593978 15087 00 67713784217 76585005 425 262 00 00 00 96 00 46806955 1520882 67881 68339796993 88283615
13389472 2827315 4428260 00 340 585 58 00 51876290 2827315
S 3344513481 97788609527 S 767 447 9 101209867807
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
3344513481
00
00
97505571384
155956420
127081723
76744799
00
00
100926829664
155956420
127081723
3344513481 97788609527 76744799 101209867807
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 1978
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES RESERVES AND FUND BALANCES SURPLUS JUNE 30 1978 TOTAL LIABILITIES RESERVES AND SURPLUS
00 00 2034351 i 2034351
496541 56081 00 00 00 00 00 1901073 182109 496541 1957154 182109
439925 00 733094 1173019
680500842 15686966 497247008 2068464 33219326 89 00 39 41458130 1984503 873455140 928805461 17671469 4692634787
857512405 6238449 415415 52 00 77583181 745608 976637138 6984057
165908697 261060228 5570359 142472126 15901489 3755 33530 498458 45 94 37 06 00 28014784 4068541 34372000 1756057642 289450606 12991937 226689932
21254535 160494 67881 34277999057 84804582 38440 340552487 19 00 00 73 00 21708401 1360388 00 6549163 3479033 46806955 1520882 67881 68339796993 88283615
1488664
1347947
50387626
00
00
1479368
51876290
2827315
53694504085 45121417809 2393945913 101209867807
53412704453 45121417809 2392707402 100926829664
154717909 00 1238511 155956420
127081723 00 JN 127081723
53694504085 45121417809 2393945913 101209867807STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS132
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1978
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
A Community Affairs Department of
B Building Administrative Board State
C Indian Affairs Commission
Comptroller General
Conservation
Forest Research Council Georgia
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee State
Defense Department of
Economic Development Council of Georgia
Education
Education Department of
A Education Department of Regular
A Education Department of Revenue Sharing Funds
A Education Department of Antirecession
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
A Resident Instruction and University System
Institutions Antirecession Fiscal Assistance 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 Mental Health and Youth Development Institutions
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
A Inspection Division
B Basic Employment Work Incentive Correctional Services
Comprehensive Employment and Training and Unemployment
Compensation Reserve Fund
EXCESS
OF FUNDS
AVAILABLE
SURPLUS OVER
JULY 1 1977 EXPENDITURES
123269148 5 193002537
48936105 46176289
18412858 13930097
4647504 1974454
7597098 1046612070
283822 159921
00 148770
2278021 8302903
105096 963054
5572813 45011799
39356459 82629326
2003243 00
212255 555519
2246872 41971088
00 36711
201851333 707727536
11820678 00
00 00
34684009 9391300
00
39374739 9095514
00 00
00 00
71659648 28473757
968451 5850553
00 00
00 00
00 2400676
609627 64653
7188 57585453
00 00
00 00
1393036 2373800
00 00
27469071 62399769
00 00
00 00
00 4000000
597012222 3919855611
01 00
312617057 732932975
36940392 8390858
3293811 13197999
1125998 00
4839918 2538508
7741462 26158520
642188 35721288
624 2034351
00 00
375947 1901073
9864 169375
760467 709852
59487086 1421444875
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1978
133
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT OF
AND INCREASES ADMINISTRATIVE
DECREASES SERVICES FISCAL SURPLUS
IN SURPLUS 23 DIVISION JUNE 30 1978 1269992
660033 1 23269148 14
85151 36 48936105 376611 53
00 18412858 139300 97
260 93 4647504 20005 47
10427476 13 7597098 38644 57
2257 60 283822 3856 81
00 00 1487 70
625 26 2278021 83654 29
1734 50 105096 11365 04
57922 34 5572813 392195 65
380978 91 39356459 445314 35
12385 11 2003243 12385 11
169 01 212255 5724 20
399241 58 2246872 20469 30
00 00 367 11
4768911 26 2 01851333 2308364 10
00 11820678 00
00 00 00
43 28 34684009 93869 72
00
00
00
42740170 82114909 9095514
5518 5518 00
00 00 00
143906 71659648 28617663
4297860 968451 1552693
00 00 00
00 00 00
2400676 00 00
00 609627 64653
57500515 7188 84938
00 00 00
00 00 00
1127325 1393036 1246475
00 00 00
42527853 27469071 19871916
00 00 00
00 00 00
4000000 00 00
3465735240 597012222 454120371
00 01 00
532927360 312617057 200005615
11085630 36940392 19476488
702720 3293811 13900719
6256 1125998 6256
10000 4839918 2548508
6374059 7741462 19784461
35621318 642188 99970
00 624 2034351
00 00 00
00 375947 1901073
12734 9864 182109
23242 760467 733094
1379986745 59487086 41458130
134
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1978
SPENDING UNIT continued
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
A Offender Rehabilitation Department of
B Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
A Secretary of State
B Dental Examiners State Board of
Subsequent Injury Trust Fund
Transportation Department of
veterans Service State Department of
Warm Springs Memorial Commission Franklin D Roosevelt
Workmens Compensation State Board of
SURPLUS
JULY 1 1977
1360960
544030097
62334243
3212797
00
23863610
14890552
53166314
21486433
00
00
40372195
23916697
00
1083656
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
1901531
4195015779
134594154
743634
1589956241
26670696
7419247
29347981
25434405
1348201
00
32082206614
2157405
830087
1317754
2459323665 46633176389
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
2445499743
13823922
00
46633176389
00
00
2459323665
33176389
Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
AgenciesANALYSIS OF CHANGES IB SURPLUS
BY SPEHPIMG UNITS
BUDGET FUNDS
JUNE 30 1978
135
PRIOR YEARS
ADJUSTMENTS
AND INCREASE
DECREASES
IN SURPLUS
82972
3321560639

57010973
1974
FUNDS RETURNED
TO DEPARTMENT OP
ADMINISTRATIVE
SERVICES FISCAL
DIVISION
1589956241
1344088
3350706
7024019
3726004
12187
00
132075657451
1321628
830087
161614
144194484788
1360960
544030097
62334243
3212797
00
23863610
14890552
55166314
21486433
00
00
40372195
23916697
00
1083656
2504069353
SURPLUS
JUNE 30 1978
1984503
873455140
77583181
745608
00
28014784
4068541
34372000
21708401
1360388
00
6549163
3479033
00
1479368
iM5t
44195728817 2490239913 2392707402
1244029 13829440 1238511
00 00 00
S44194484788 2504069353 S 2393945913137
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMH
m
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
139
FUNDS AVAILABLE
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
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
226283516135 220058516135 5000000000 1225000000
1001450200 964450300 36999900
225282065935 219094065835 5000000000 1188000100
105755205936 105755205936 00 00
237637215 237637215
00
00
2945572925
3993971
83457230
22144738330
240123979
2945572925
3993971
83457230
22144738330
240123979
00
00
25417886435 25417886435
00
356692795521 350504795421 5000000000 1188000100
40118754143 40118754143
00
Total Funds Available
396811549664 390623549564 5000000000 1188000100140
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
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 other Than Real Estate
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
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
Per Diem and Fees
Contracts
Total Per Diem Fees and Contracts
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communications
Rents Other Than Real Estate
Insurance and Bonding
Grants to Counties cities and civil Divisions
Other Expenditures
Extraordinary Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
REGULAR
BUDGET
FUND
45863672912 45863672912
2462295585
3758564360
1812991974
337786
16349400
2462295585
3758564360
1812991974
337786
16349400
53914212017 53914212017
14116418
57368967
7545510
10472026
13654711
5425165
1303560
705489
3290121
227530
7401951
2253310
4097588
23675
95
67
93
46
39
70
71
52
23
30
15
41
58
56
1411641895
5736896767
754551093
1047202646
1365471139
542516570
130356071
70548952
329012123
22753030
740195115
225331041
409758858
2367556
12788602856 12788602856
1220437351 1220437351
1338609780 1338609780
562310893 562310893
1674163902 1674163902
2645783577 2645783577
685903865 685903865
4405229050 4405229050
6116459624 6116459624
10521688674 10521688674
625800
1206038
193292761
133502948
11474
1106131
15000
1863401300
2347212
3222374
625800
21981 052 38
850 21
5 366 63
503 84
1635 451 92
1206038
193292761
133502948
11474
1106131
15000
1863401300
2347212
3222374
21981 052 38
850 21
5 366 63
503 84
5 1635 451 92
REVENUE
SHARING
FUNDS
00
00
00
00
00
00
00
00
00
00
00
00
ANTIRECESSION
FISCAL
ASSISTANCE
FUNDS
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
EXPENDITURES continued
CAPITAL OUTLAY continued
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units Pages 162171
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
117237276
37523667432
117237276
37523667432
37640904708 37640904708
40003853006 40003853006
5910761913 5910761913
3854019408
3854019408
20592344
71097
93874
510350
21267665
20592344
71097
93874
510350
21267665
00
00

00
00
00
00
00
00
00
00
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Commun icat ions
Power Water and Natural Gas
Rents Other Than Real Estate
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
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Authority Lease Rentals
General Obligation Debt Sinking Fund
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
4816765
433450741
143713539
1570306615
34446
942784195
10000
873495567
58887261820
1144522100
139749676343
25779
2985423801
254609285
206990130996
1110417
I 4816765
433450741
143713539
1570306615
34446
942784195
10000
873495567
58887261820
1144522100
133561676243 5000000000 1188000100
25779
2985423801
254609285
200802130896 5000000000 1188000100
1565808
35535051
5955667
223018192
7345242237
1110417
1565808
35535051
5955667
200000
00
00
00
223018192
7345242237
00
00
7568260429 7568260429
384000000 384000000
50000000 50000000
00
00
00
215058026033
350178373275
46633176389
00
00
208870025933 5000000000 1188000100
343990373175 5000000000 1188000100
46633176389 00 00
396811549664 390623549564 5000000000 1188000100
Includes assessment and collection allowance to
outside agencies in the amount of 2945572925STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS144
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
FUNDS AVAILABLE
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
AGRICULTURE
DEPARTMENT OF
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
225282065935
105755205936
237637215
25417886435
356692795521
40118754143
4874291600
8315933
00
3496635457
8379242990
2866148
1597501400
232354928
00
33495311
1863351639
2890442
Total Funds Available
396811549664 8382109138 1866242081
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
53914212017 15 452 79480 11 44888284
12788602856 6 169 07428 1 36771121
1220437351 94 32291 75788344
1338609780 416 55775 30676848
562310893 93 95117 30247213
1674163902 8 235 84834 12163962
2645783577 3 997 68570 12261592
685903865 362 91832 1110000
10521688674 2 462 27928 13276209
40003853006 00 7600000
5910761913 00 29500000
3854019408 00 00
2 15058026033 44 605 63346 3 25782219
3 50178373275 81 891 06601 18 20065792
46633176389 1 930 02537 46176289
2 96811549664 83 J21i 09138 18 66242081
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
145
AUDITS
DEPARTMENT OF
BANKING
AND FINANCE
DEPARTMENT OF
COMMUNITY AFFAIRS DEPARTMENT OF
COMMUNITY
AFFAIRS
DEPARTMENT OF
B
BUILDING
ADMINISTRATIVE
BOARD STATE
C
INDIAN
AFFAIRS
COMMISSION
COMPTROLLER
GENERAL
307690000
00
00
00
307690000
198205300
00
00
00
198205300
289894100
1192414231
00
1878983
1484187314
9956100
1971469
00
984801
12912370
1000000
11460989
00
00
12460989
341881400
32700178
00
196331
374777909
00
1098402944
00
00
00
307690000
198205300 2582590258 12912370 12460989 374777909
2 46267075 11161422 14655582 1 58152066 5612223 27012564 1 72057154 15338991 6683483 8647426 532523 637421 9800187 953220 3 00772567 32339900
594362 15115656
2998352 00 00 00 00 00
269308 922669 2388456 977489 37688 4410522
5700741 869682 1984798 00 324214 644887
11382423 235763 1018866 00 00 9326944
00 3410879 4521048 DO 348440 00
1325000 15000 67092437 1957590 254108 3864530
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 12 64892955 00 00 00
2 93759903 13930097 1 96230846 1974454 15 10 35978188 46612070 12752449 159921 12312219 148770 3 66475006 8302903
3 07690000 1 98205300 25 82590258 12912370 S 12460989 3 74777909
146
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
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
FOREST
RESEARCH COUNCIL
GEORGIA
60276100
1587749
00
8810687
CONSERVATION
70674536
00
FORESTRY
COMMISSION
GEORGIA
NATURAL
RESOURCES
DEPARTMENT OF
1111124900 S
229516582
92974000
129234797
1562850279
00
3492583400
1132055773
00
347882714
4972521887
20573847
70674536 1562850279 4993095734
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
11529099 S 10 51730737 2024628483
2029234 2 48487651 619602734
299008 9287729 46772578
00 1 19850684 71277403
2114841 5307568 60947126
194700 31058716 115856048
00 9705238 34361279
00 297137 8620849
00 15737621 217382753
00 20375399 297938560
00 00 202950000
00 00 00
53544600 6000000 1210128595
69711482 15 17838480 4910466408
963054 45011799 82629326
70674536 S 1562850279 S 4993095734
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
147
EDUCATION
SOIL AND WATER
CONSERVATION
COMMITTEE STATE
37523200
00
00
00
37523200
DEFENSE
DEPARTMENT OF
304447400
317998207
00
100
622445707
A
ECONOMIC EDUCATION DEPARTMENT OF
DEVELOPMENT ANTIRECESSION
COUNCIL OF REVENUE FISCAL
GEORGIA REGULAR SHARING FUNDS ASSISTANCE FUNDS
5175 00 738975080 00 3742400000 331850100
00 183216612 82 00 00
00 00 00 00
00 5726593 68 00 00
5175 00 927918286 50 3742400000 331850100
00
3718268
00
51011281
00
37523200 S 626163975
517500 S 92842839931 3742400000 331850100
17707207 261955190 2 37684 11 68353078 00 00
3195673 155767333 57722 3 32085780 00 00
2472959 2606202 00 64544798 00 00
885080 1617116 00 7 109 18 00 00
1102022 2590949 00 44391235 00 00
1687286 3762040 1 18298 66998270 00 00
00 00 00 59445380 00 00
540000 360000 00 23309857 00 00
9377454 1396710 67085 2 12594082 00 00
00 125787347 00 134794 00 00
00 00 00 33320392 00 00
00 00 00 00 00 00
00 28350000 00 901 29223811 37 424 00000 3 318 50100
36967681 584192887 4 80789 921 35112395 37 424 00000 3 318 50100
555519 41971088 626163975 36711 7 928 07727536 42839931 37 424 00 00000 3 318 00
37523200 5 17500 50100
148
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
FUNDS AVAILABLE
EDUCATION
DEPARTMENT OF
continued
B
INSTITUTIONS
PUBLIC
SCHOOL EMPLOYEES
RETIREMENT SYSTEM
EXPENSE FUND
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
973919800
150349634
00
121333050
1245602484
342234
842718000
00
00
00
842718000
00
1245944718 842718000
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
921564923 00
248755488 00
5526530 00
3340369 00
1172688 00
33634341 00
00 00
00 00
9651787 00
160872 00
12746420 00
00 00
00 8 8 427 427 180 180 no
1236553418 00
9391300 00
842718000STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
149
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A
RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
ANTIRECESSION B
REVENUE FISCAL REGENTS
REGULAR SHARING FUNDS ASSISTANCE FUNDS CENTRAL OFFICE
SCHOLARSHIP
COMMISSION
GEORGIA STATE
TEACHERS
RETIREMENT SYSTEM
EXPENSE FUND
30742240000 1257600000
00 00
00 00
280800400 J30
56150000 1037258500 1089572100
00 00 1026663
oo 00 00
00 77693 108233794
310230
74098500
00
00
139111869
40400 1257600000 856150000 1037336193 1198832557 213210369
00
3271346
00
31023040400 S 1257600000 S 856150000 S 1037336193 S 1202103903 213210369
5 00 00 00 1 85545018 75732145 84538424
00 00 00 16521015 11067555 9781231
00 00 00 7985654 1801800 1474556
00 00 00 00 490000 00
00 00 00 7449892 367006 3187815
00 00 00 700902 893472 982767
00 00 00 00 6707314 28751899
00 00 00 00 5767365 00
00 00 00 9795223 4254593 10395177
87700000 00 00 00 00 00
22 36011700 00 00 00 00 00 00 00 00 00 00 00
286 90233186 12 576 00000 8 561 50000 7 80864732 10 89172100 74098500
310 13944886 12 576 00000 8 561 50000 10 08862436 11 96253350 213210369
310 9095514 23040400 00 8 561 00 50000 10 28473757 37336193 12 5850553 02103903 00
12 576 00000 213210369
ISO
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
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
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND FINANCING AND INVESTMENT COMMISSION 3EORGIA STATE
00 00 00 90703073 00 00 00 72075000
90703073 00 72075000 4477081
90703071 76552081
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
37711756 57309599
5501717 4465323
689375 190636
00 00
2368599 968282
00 6224
16223503 1390541
00 4980800
28208123 4840000
00 00
00 00
00 00
00 00
90703073 74151405
00 2400676
90703073 765520fi
STATEMENT OF PIMPS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
151
GENERAL OBLIGATION DEBT SINKING FUND
STATE OF GEORGIA
FRANCHISE PRACTICES COMMISSION GEORGIA 00 00 00 00 00 00 00 GENERAL ASSEMBLY 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
5 GOVERNORS OFFICE GOVERNOR EMERGENCY s FUN D
43578 f 965500000 00 00 00 2240047600 00 00 00 2240047600 00 2240047600 1239500000 00 00 00 1239500000 00 1239500000 113192400 25754759 00 14582600 153529759 681709 154211468 00 00 00 00
43578 43578 965500000 14675616 980175616 00 00 00
2968872 488563402 00 00 79262619 00
528920 162363661 00 00 25928240 00
38238 105421783 00 00 2130875 00
00 00 00 00 00 00
80981 52312207 00 00 2002861 00
66495 4372370 00 00 1031321 00
00 35048388 00 00 78200 00
262080 00 00 00 00 00
347561 27821059 00 oo 1656464 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 22 400 47600 12 395 00000 00 00
00 46687293 00 00 39747088 00
4293147 922590163 22 400 47600 12 395 00000 5 151837668 5 00
64653 57585453 22 400 00 47600 12 325 00 ooooo 2373800 154211468 00
4357800 980175616 00
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
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
GOVERNOR OFFICE OF THE continued PLANNING AND BUDGET OFFICE OF GRANTS TO COUNTIES
345340300 331196836 00 2670974 1191701300 00 00 00
679208110
59849926
1191701300
739058036 1191701300
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
3 197 994 70 00
328 001 61 2 600 000 00
127 149 50 00 00 00
45 597 20 00
72 861 24 00
22 776 24 00
71 305 46 00
1 855 751 12 00
00 9 317 013 00
00 00
00 00
1 045 145 60 00
676658267
62399769
1191701300 00
1191701300
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
153
HUMAN RESOURCES DEPARTMENT OF
STATE AID TO MUNICIPALITIES 1351700000 00 00 00 K IGHWAY SAFETY OFFICE OF 00 50 00 00 A DEPARTMENTAL OPERATIONS 152237848 243579753 21805360 417622962 35796430 453419393 00 99 00 73 72 77 49 B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS INDUSTRY AND TRADE DEPARTMENT OF G INVESTIGATION DORGIA BUREAU OF
378925 13770297900 258115159 00 3285544836 17313957895 271018100 17584975995 5 2156525200 3780000 00 129048378 2289353578 00 2289353578 890934900 69348063 00 9285393
1351700000 00 S 1351700000 378925 40000 418925 50 00 50 969568356 52732349 1022300705
00 28177294 6935681453 13158429870 199259775 6 50023415
4 200 000 00 00 00 00 00 00 00 00 2397574 1533772 1070400 489544 1236902 94107 2228530 356755 1520952102 263452760 4237250 31301630 66620505 316869069 240307873 4805297224 2352237465 14912067 17414938 2440385 88896640 102928298 420000 171110819 100461226 12798189 2965000 3272653 14240230 4053161 15349008 25436267 1 1 31520556 29475901 18999616 8392508 15404971 07383758 9659638 3760026
9 317 000 00 00 00 00 00 00 00 307672 192720092 00 00 27044643780 287438382 554500000 00 101314156 12705211 00 00 1890422000 13199900 00 00 21282417
13 517 000 00 00 37892550 4000000 41422083738 3919855611 16852043020 732932975 2280962720 8390858 10 09102706 13197999
13 517 000 00 41892550 45341939349 17584975995 2289353578 10 22300705
154
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
SUPREME COURT COURT OF APPEALS
132843500
00
00
8235994
141079494
145269100
00
00
00
145269100
00
141079494 145269100
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
119414864 129385109
8742523 6930689
1329424 1033409
00 00
415950 380601
3583727 4114784
00 00
472878 00
7120128 886000
00 00
00 00
00 00
00 00
141079494 142730592
00 2538508
141079494 145269100
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
KY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
155
SUPERIOR COURTS
ADMINISTRATIVE
OFFICE OF
THE COURTS
JUDICIAL SYSTEM
APPELLATE
COURT
REPORTS
COURT REPORTING
OF THE JUDICIAL
COUNCIL BOARD OF
JUDICIAL
QUALIFICATIONS
COMMISSION
JUVENILE
COURT JUDGES
COUNCIL OF
986845600
12342326
00
17530515
24041200
98805700
00
00
11670000
00
00
00
800000
00
00
796541
3000000
00
00
00
5886600
00
00
00
1016718441
122846900
11670000
1596541
3000000
1432785
23410718
00
00
00
5886600
00
s JOiai51226 146257618
11670000
1596541
3000000
5886600
942679803 3351705 38143846 00 66493825 12359869 4854106 00 00 4200 00 00 506792 205071 13312 00 200000 129312 14776 00 3288115 687730 130822 00
1401590 3661764 96 31449 281275 87111 129375
453625 00 1399074 4563063 00 2904473 3094408 4971363 12196522 00 00 00 00 00 00 11650 00 17000 561441 00 48150 00 00 619578 00 847101 00 237342 396740 00
1 1 00 00 00 00 00 00 00 00 00 00 00 00
00 00 00 00 00
991992706 110536330 96 35649 1596541 1098927 5717225
357 21288 20 34351 00 1901073 169375
146257 6j18 116 70000 1596541 3000000 5886600
1
156
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
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
LABOR DEPARTMENT OF
A
INSPECTION
DIVISION
B
BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES
COMPREHENSIVE
EMPLOYMENT
AND TRAINING
AND UNEMPLOYMENT
COMPENSATION
RESERVE FUND
50894700
335418400
00 13961037562
00 00
00 5487824
50894700 14301943786
00 1136060033
50894700 15438003819
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
41005094
1542794
6435633
00
136780
276500
00
759096
28951
00
00
00
00
50184848
709852
3215465370
357839236
85617381
00
1161206
114324244
26757
156053337
92283313
4128626
00
00
9989659474
14016558944
1421444875STATEMENT nF FUNDS AVAILABLE AMD EXPENDITURES
nv SPKNDING UNITS
RimnET FUNDS
VFAR ENDED JUNE 30 1978
157
LAW
DEPARTMENT OF
OFFENDER REHABILITATION DEPARTMENT OF
B
MEDICAL OFFENDER PARDONS
ASSISTANCE REHABILITATION AND PAROLES
nFPART6F nFPAPTMENT OF BOARD F
258758700
00
00
17125996
11879442200
24991429299
00
1157440056
275884696 38028311555
6181631800
659397118
00
116876889
6957905807
254107500
2504314
00
00
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
ADMINISTRATION
4200000
62384416
00
3495008674
256611814 3561593090
00
3318593078
137816598
00
1359172630
PUBLIC SAFETY
DEPARTMENT OF
3214021400
116995856
00
73961452
ia m sxs sm
34049 787 08
20 000 00
34069 787 08

227388187
20434083
6966211
568900
2850560
1074649
6291
00
3700680
7000000
00
00
3993604
273983165
1901531
304394345
80484613
4166100
379960
4983675
7710830
597395425
21776362
350913068
00
00
00
35779684476
37151888854
4195015779
3597553849
1177011541
45032702
57157367
2064724
90961075
35859273
70901867
102853629
1006647361
84000000
00
691084863
6961128251
134594154
221327269
11202998
12792466
00
99434
2 594014
00
4731010
3120989
00
00
00
00
255868180
743634
212782460
11138500
2605011
00
9398729
1881006
75360138
12154950
104769149
00
00
00
2900719536
3330809479
1589956241
2078662376
431561129
22681948
395689927
82407092
41160654
163014627
3982353
11410989
96696505
00
00
53040412
3380308012
26670696
975884696 t 46904633 70957224
05 j 956611814 4g20765720 158
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
SECRETARY
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVES AND FUND BALANCES
Total Funds Available
PUBLIC SERVICE
COMMISSION
REVENUE
DEPARTMENT OF
233923100
7200370
00
1200000
242323470
2639767
2099097800
714053
00
3333086455
5432898308
173122
A
SECRETARY
OF STATE
827855100
11108287
00
14553170
853516557
3535261
244963237 5433071430 85705181R
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
190184110 1384942370 4 80892524
21302517 99448201 1 14165868
9088115 58912586 23896326
9210004 10497440 18051751
377299 73751677 25581242
549121 6868088 11911975
00 462180830 26774057
3426043 12958948 8973289
3406781 2915808875 24370381
00 00 00
00 00 97000000
00 00 00
00 378354434 00
237543990 5403723449 8 31617413
7419247 29347981 25434405
244963237 S 54f330r714lr 8 57051818
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
AgenciesSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1978
159
OF STATE B DENTAL EXAMINERS STATE BOARD OF SUBSEQUENT INJURY TRUST FUND
6742700 00 00 00 57785 00 00 00 22
6742700 57785 22
TRANSPORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
30750855535
18907949965
144663215
6113382813
55916851528
WARM SPRINGS
MEMORIAL
COMMISSION
FRANKLIN D
ROOSEVELT
672572000
205860286
00
00
878432286
WORKMENS
COMPENSATION
STATE BOARD OF
00
00
00
30633374
30633374
237099400
00
00
1006478
238105878
00
00 28963765783
00
00
6742700 5778522 848806173il 878432286 30633374 238105878
2597594 2443269 8936947731 2 05729431 5 15393055 187960723
909746 562846 2903667043 12426940 9235636 17132877
193420 21385 150566986 6496047 00 3395276
00 558300 528306382 00 00 00
11321 303393 47807066 1640083 6313198 1965325
169400 814984 74066957 5926899 00 1588256
00 2414 112125801 9800 00 10621839
00 352086 4059260 2680980 00 11080745
1513018 719845 797202270 603912 521572 3043083
00 00 35971321037 8897620 00 00
00 00 2660733401 00 00 00
00 00 374471808 00
00 00 237134955 6 31863169 00 00
5394499 5778522 52798410697 8 76274881 31463461 236788124
1348201 00 32082206614 2157405 830087 1317754
6742700 5778522 84880617311 8 78432286 S 30633374 238105878
161
STATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
162
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Rents and Maintenance Expense
Rents Other than Real Estate
Workmens Compensation
Workmens Compensation and Indemnities
Direct Payments to Georgia Building Authority for Operations
Per Diem Fees and Contracts
Contracts
Telephone Billings
Communications
Direct Payments to Georgia Building Authority
for Capital Outlay
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Building Authority for
Authority Lease Rentals
Authority Lease Rentals
State Liability SelfInsurance Fund
Workmens Compensation and Indemnities
Public Safety Officers Indemnity Fund
Workmens Compensation and Indemnities
AGRICULTURE DEPARTMENT OF
Athens Veterinary Laboratory Contract
Per Diem Fees and Contracts
Contracts
Tifton Veterinary Laboratory Contract
Per Diem Fees and Contracts
Contracts
Poultry Improvement Contract
Per Diem Fees and Contracts
Contracts
Veterinary Fees
Per Diem Fees and Contracts
Per Diem and Fees
Research Contract with Georgia Institute of Technology
Per Diem Fees and Contracts
Contracts
Contract with University of Georgia to
Study Avian Disease
Per Diem Fees and Contracts
Contracts
Indemnities
Livestock Indemnities
Advertising Contract
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Agrirama
Development Authority for Operations
Per Diem Fees and Contracts
Contracts
Purchase of Bait and Airplane Contracts
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Agrirama
Development Authority for Capital Outlay
Per Diem Fees and Contracts
Contracts
COMMUNITY AFFAIRS DEPARTMENT OF
Intermodal Contract
Per Diem Fees and Contracts
Contracts
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 Planning
Grants to Counties Cities and Civil Divisions
LEAA Juvenile Justice
Grants to Counties Cities and Civil Divisions
LEAA Action Carry Forward
Grants to Counties Cities and Civil Divisions
LEAA Discretionary Grants
Grants to Counties Cities and Civil Divisions
LEAA State Buyin Carry Forward
Grants to Counties Cities and Civil Divisions
CONSERVATION
FOREST RESEARCH COUNCIL GEORGIA
Contractual Research
Per Diem Fees and Contracts
Contracts
S 941990045
248153200
411694358
1569225743
564500000
105000000
500000000
1 20000000 4460563346
24265800
43722000
64200000
63266400
28000000
25000000
5342367
3500000
17000000
47885652
3600000
1000000
117000000
87941600
46386036
139915758
768634778
41020600
62994183
325782219
1264892955
53544600SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
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
Grants to Counties Cities and Civil Divisions
Youth Conservation Corps Grants
Grants to Counties cities and Civil Divisions
Water and Sewer Grants
Grants to Counties Cities and Civil Divisions
Per Diem Fees and Contracts
Per Diem and Fees
Solid Waste Grants
Grants to Counties Cities and Civil Divisions
Contract with U S Geological Survey
For Ground Water Resources Survey
Fees and Contracts
Geological Survey
Per Diem
Contracts
Contract with U S
For Topographic Maps
Per Diem Fees and Contracts
Contracts
Payments to Lake Lanier Islands
Development Authority for Operations
Per Diem Fees and Contracts
Contracts
Capital Outlay Hatchery Renovations
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Communicat ions
Power Water and Natural Gas
Other Expenditures
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay Repairs and Maintenance
Personal Services
Salaries and Wages
Other Costs
Supplies and Materials
Repairs and Maintenance
Rents Other than Real Estate
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay Shop Stock
Other Costs
Supplies and Materials
Capital Outlay Heritage Trust
Personal Services
Salaries and Wages
Other Costs
Supplies and Materials
Repairs and Maintenance
Communications
Rents Other than Real Estate
Grants to Counties Cities and Civil Divisions
Other Expenditures
Extraordinary Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Payments to Lake Lanier Islands Development
Authority for Capital Outlay
Per Diem Fees and Contracts
Contracts
6000000
105919500
1380496
1424331
1650529
1624200
70909
5436
1050
84825
2282400
10020453
38446846
58500
151329
11380589
29913244
242099
8705
325922
241592
24180000
143000
254609285
3080300
4776455
89800
2367225
48677128
349474
2890
915750
41293833
2072876
279750603
33925
95315
17476
21952901
225641548
36900000
58284489
107299996
100000000
23500000
12500000
57895000
10313780
91711335
14520341
303923096
3329330064
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Cost of Materials for Resale
Supplies and Materials
Payments to Jekyll Island State Park Authority
For Operations
Per Diem Fees and Contracts
Contracts
Grants to Herty Foundation
Grants to Counties Cities and Civil Divisions
Historic Preservation Grants
Grants to Counties Cities and Civil Divisions
Developmental Disability Service 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
Civil Air Patrol Contract
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
PreSchool Leadership Personnel
Sec 21c 1
Grants to Counties Cities and Civil
Divisions
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 Sec 17
Grants to Counties Cities and Civil
Divisions
Pupil Transportation Regular Sec 25
Grants to Counties Cities and Civil
Divisions
Pupil Transportation Special Sec 25
Grants to Counties Cities and Civil
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
51858610
13000000
2S000000
44475500
11600 1210128595
25500000
1600000
1250000
28350000
35606671626
4454851889
1566508309
4506083050
4017548
127159158
1397403862
65857727
6071283180
299441240
61471992
3548755641
297132189
15914663
1090109773 59112661847
6158941214
518214827SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
165
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
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
Educational Training Services for the
Mentally Retarded
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
Vocational 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
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
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
Public Library Construction
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
and Beginning Teachers
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
659806885
12142385
2500000
63400000
572746700
1274218370
1570708616
169311146
299004361
3185479186
64148184
113289149
294130212
21866510
331542771
279353508
289828625
25600000
122939375
102600000
9195178212
383457800
87208477
53750700
241200000
325382398166
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
RETIREMENT SYSTEM
REGULAR BUDGET FUND cont inue d
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Comprehensive Planning
Grants to Counties Cities and Civil
Divisions
CompetencyBased High School Graduation
Requirements
Grants to Counties Cities and Civil
Divisions
Research and Development Utilization
Grants to Counties cities and Civil
Divisions
Aid for Indochina Refugee Children
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
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
HOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to Counties cities and Civil
Divisions
Payments to Georgia Education Authority
University
Per Diem Fees and Contracts
Contracts
Grants to Colleges
Grants to Counties Cities and civil
Divisions
B REGENTS CENTRAL OFFICE
SREB Payments
Per Diem Fees and Contracts
Contracts
Medical Scholarships
Tuition and Scholarships
Regents Scholarships
Tuition and Scholarships
Grants to Colleges
Grants to Counties Cities and Civil
Divisions
Family Practice Residency Program
Per Diem Fees and Contracts
Contracts
Office of Minority Business Enterprise
Per Diem Fees and Contracts
Contracts
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
North Georgia College ROTC Grants
Tuition and Scholarships
49999900
22500000
21505918
8146600 26520102229
2674356756
1822102979 5 90129223811
14900000
827818000 842718000
153332966
40000000
28496900200 28690233186
205935000
35350000
20000000
487902150
27500000
4177Sfl7
780864732
13200000
214500000
710870300
142501800
2400000
5700000
29471097918
1089172100SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
TEACHERS RETIREMENT FUND EXPENSE FUND
Floor Fund for Local Retirement Systems
Grants to Counties Cities and Civil
Divisions
GENERAL ASSEMBLY OF GEORGIA
Election Blanks and Other Election Expenses
Other Costs
Supplies and Materials
Other Expenditures
Publications and Printing
GOVERNOR OFFICE OF THE
GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Intern Stipends
Other Expenditures
PLANNING AND 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
Power Water and Natural Gas
Rents Other than Real Estate
Insurance and Bonding
Assessment by Merit System
Other Expenditures
Trave1
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Art Grants
Grants to Counties Cities and Civil
Divisions
Payments to Regional Commissions
Grants to Counties Cities and Civil
Divisions
HIGHWAY SAFETY OFFICE OF
Postage
Supplies and Materials
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Grants for Regional Prenatal and Postnatal
Care Programs
Grants to Counties Cities and Civil
Divisions
Crippled Children Benefits
Direct Benefits Medical Care and
Public Assistance
Kidney Disease Benefits
Direct Benefits Medical Care and
Public Assistance
Cancer Control Benefits
Direct Benefits Medical Care and
Public Assistance
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
12736491
69740
93874
509452
1580327
53310
684041
29010
228980
10000
25779
358689
10911779
539868
11451647
35235646
4000000
35747088
74098500
46687293
39747088
13409557
2970136
624718
1565808
201200
939037
200000
4638384
67116620 91665460
12849100
15000000
321468814
40000000
130328000
210157190
28434905
15939563
503021200
104514560
307672168
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
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 Supportive Living
Grants to Counties Cities and Civil
Divisions
Community Residential Services Program
Grants to Counties Cities and Civil
Divisions
Contracts with Day Care Centers for
the Mentally Retarded
Per Diem Fees and Contracts
Contracts
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
Per Diem Fees and Contracts
Contracts
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
Chatham County Homemaker Project
Grants to Counties Cities and Civil
Divisions
Fulton County Homemaker Project
Grants to Counties cities and Civil
Divisions
Areawide and Community Grants
Grants to Counties Cities and Civil
Divisions
Nutrition Grants
Grants to Counties Cities and Civil
Divisions
Grants for Nephrology Centers
Grants to Counties cities and civil
Divisions
Case Services
Direct Benefits Medical Care and
Public Assistance
SSISupplement 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
Per Diem Fees and Contracts
Contracts
9729996
9280000
2296019646
121034375
11727947
2801375945
257592791
121658144
475664108
13700000
182011450
71980902
13000000
737478080
33489500
17076000
170657700
332557659
18500000
1822704833
20022900
10223756636
3261192351
56765826
2597754819
10000000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Institutional Repairs and Maintenance
Repairs and Maintenance
Contract with Emory University
For Arthritis Research
Per Diem Fees and Contracts
Contracts
B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
Interstate Compact Travel
Travel
Grants to County Owned Detention Centers
Grants to Counties Cities and Civil
Divisions
Outpatient and Aftercare Drug Purchases
Supplies and Materials
INDUSTRY AND TRADE DEPARTMENT OF
Local Welcome Center Contracts
Per Diem Fees and Contracts
Contracts
Advertising
Per Diem Fees and Contracts
Contracts
Georgia Ports Authority Authority Lease Rentals
Authority Lease Rentals
Georgia Ports Authority General Obligation
Bond Payments
General Obligation Debt Sinking Fund
Direct Payments for World Congress Center
Operations
Per Diem Fees and Contracts
Contracts
Historic Chattahoochee Commission Contract
Per Diem Fees and Contracts
Contracts
Georgia Ports Authority Capital Outlay
Per Diem Fees and Contracts
Contracts
World Congress Center Capital Outlay
Per Diem Fees and Contracts
Contracts
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL
SERVICES COMPREHENSIVE EMPLOYMENT AND TRAINING
AND UNEMPLOYMENT COMPENSATION RESERVE FUND
Per Diem Fees and Contracts CETA
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
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
MEDICAL ASSISTANCE DEPARTMENT OF
Medicaid Benefits
Direct Benefits Medical Care and Public
Assistance
Contracts for Hospital Audits
Per Diem Fees and Contracts
Contracts
Contracts for Nursing Home and Dental Audits
Per Diem Fees and Contracts
Contracts
Contract with Georgia Medical Care Foundation
Per Diem Fees and Contracts
Contracts
Payments to Counties for Mental Health
Grants to Counties Cities and Civil
Divisions
86562500
7000000 27044643780
102300
25000000
76211856 101314156 27145957936
7250000
148300000
279000000
50000000
50000000
3500000
1114872000
237500000
11295494
1268276 12563770
50358662
71962107
9854774935
28435294413
16000000
59515700
120000000
261690479
1890422000
21282417
9989659474
3993604170
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
Reserve for FY 77 Medicaid Benefits
Direct Benefits Medical Care and Public
Assistance
Reserve for FY 77 Payments to Counties
for Mental Health
Grants to Counties Cities and Civil
Divisions
Reserve for FY 76Prior Medicaid Benefits
Direct Benefits Medical Care and Public
Assistance
1977 Operating Fund Reserve
Other Expenditures
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
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
Per Diem Fees and Contracts
Contracts
Payments to Central State Hospital for Utilities
Per Diem Fees and Contracts
Contracts
Outside Health Services
Other Costs
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
Payments to Talmadge Memorial Hospital
Per Diem Fees and Contracts
Contracts
Central Repair Fund
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents other than Real Estate
Other Expenditures
Per Diem Fees and Contracts
Per Diem and Fees
Overtime
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Health Insurance
Payments to Central State Hospital
For Medical Services
Per Diem Fees and Contracts
Per Diem and Fees
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
Postage
Supplies and Materials
PUBLIC SAFETY DEPARTMENT OF
Conviction Reports
Other Expenditures
Postage
Supplies and Materials
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
Postage
Supplies and Materials
1811607
39692034
3392434
28322499
12893759
265078
6395996
51269766
440000
2230417
1357
898
6094602940
70718508
720025236
1837200 35779684476
27668726
37156104
308933810
86223806
13769519
41503641
52999750
51709766
2232672
68887069
23632998
2870673138
6413400
16625300
36415112
45074857
140095120
57457005
25764400
109963052
691084863
2900719536
53040412
378354434SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
171
REGULAR BUDGET FUND continued
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Per Diem Fees and Contracts
Contracts
Harbor Maintenance Payments
Per Diem Fees and Contracts
Contracts
Airport Operational Improvements
Per Diem Fees and Contracts
Contracts
VETERANS SERVICE STATE DEPARTMENT OF
Grants to Confederate Widows
Direct Benefits Medical Care and Public
Assistance
Operating ExpensePayments to Central State Hospital
Per Diem Fees and Contracts
Contracts
Operating ExpensePayments to Medical College
of Georgia
Per Diem Fees and Contracts
Contracts
Regular Operating Expenses for Projects
Repairs and Maintenance
REVENUE SHARING FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teacher Retirement
Grants to Counties Cities and Civil
Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to Counties Cities and Civil
Divisions
ANTIRECESSION FISCAL ASSISTANCE FUNDS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
NonAPEG Grants
Teacher Retirement
Grants to Counties Cities and Civil
Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to Counties Cities and Civil
Divisions
86427326
25000000
125707629 237134955
434493550
192429800
4124219
631863169
208870025933
3742400000
1257600000
5000000000
331850100
856150000
1188000100
215058026033
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS174
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
videdorexpenditlttltLStloT Administtive Services as presented on page 28 of unit report pro
actual fundsPavailabII anrexpLlitireabsularSrfoilers Pditureso
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
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Rents and Maintenance Expense
Workmens Compensation
Direct Payments to Georgia Building
Authority for Operations
Telephone Billings
Direct Payments to Georgia Building
Authority for Capital Outlay
Direct Payments to Georgia Building
Authority for Authority Lease Rentals
State Liability SelfInsurance Reserve
Public Safety officers Indemnity Fund
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
4901741600 4874291600 27450000
1540000 8315933 6775933
3730822300 3496635457 234186843
8634103900 8379242990 254860910
00 2866148 2866148
8634103900 8382109138 S 251994762
1632416700 1545279480 87137220
657295100 616907428 40387672
11329400 9432291 1897109
46137700 41655775 4481925
12010600 9395117 2615483
896784400 823584834 73199566
422921400 399768570 23152830
60335000 36291832 24043168
288663400 246227928 42435472
1061918200 941990045 119928155
248165700 248153200 12500
411694500 411694358 142
1594931800 1569225743 25706057
564500000 564500000 00
105000000 105000000 00
500000000 500000000 00
120000000 120000000 8189106601 193002537 5 00 444997299 193002537
8634103900

STATE UNITS
175
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 1903003700 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
1647446400
222732300
32825000
1903003700
1597501400
232354928
33495311

1863351639
49945000
9622628
670311
39652061
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
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
Direct Payments to Georgia Agrirama
Development Authority for Operations
Purchase of Bait and Airplane Contracts
Direct Payments to Georgia Agrirama
Development Authority for Capital Outlay
Excess of Funds Available over Expenditures
00
2890442
S 1903003700 1866242081
3600000
1903003700
3600000
1820065792
46176289
2890442
36761619
154659700 1144888284 97 71416
145211400 136771121 84 40279
78081000 75788344 22 92656
31490000 30676848 8 13152
32630400 30247213 23 83187
17368900 12163962 52 04938
13380000 12261592 11 18408
1248000 1110000 1 38000
16750000 13276209 34 73791
7600000 7600000 00
29500000 29500000 00
24265800 24265800 00
43722000 43722000 00
64200000 64200000 00
65696500 63266400 24 30100
28000000 28000000 00
25000000 25000000 00
15000000 5342367 96 57633
3500000 3500000 00
17000000 17000000 00
85100000 47885652 372 14348
00
82937908
46176289
176
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 11 of unit report provided for expendi
tures totaling 307690000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services and Operations
Excess of Funds Available over Expenditures
307690000
307690000
ACTUAL
307690000
293759903
13930097
OVER
UNDER
13930097
13930097
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Banking and Finance as presented on page 14 of unit report provided
for expenditures totaling 201202800 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
201202800
159478100
6378200
28656000
1200000
875500
600000
3715000
300000
201202800
198205300
158152066
5612223
27012564
922669
869682
235763
3410879
15000
196230846
1974454
OVER
UNDER
2997500
1326034
765977
1643436
277331
5818
364237
304121
285000
4971954
1974454STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
rnMMtlNITY AFFAIRS DEPARTMENT OF
A COMMUNITY AFFAIRS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
fvmds Available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
295233600
2139752600
1168500
ACTUAL
289894100
1192414231
1878983

OVER
UNDER
5339500
947338369
710483
2436154700 1484187314 951967386
CARRYOVER FROM PRIOR YEARS
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Intermodal Contract
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 Action Carry Forward
LEAA Discretionary Grants
LEAA State BuyIn Carry Forward
3f Funds Available over Expenditures
74728500
1023674444
25 108 832 00
999 061 00
171 308 00
86 915 00
34 825 00
20 423 00
17 959 00
47 535 00
731 307 00
10 000 00
1 170 000 00
879 416 00
4 599 000 00
3 600 000 00
602 558 00
525 600 00
1 524 000 00
7 931 434 00
410 206 00
747 285 00
S 25 108 832 00
m w iz 2582590258 71707058
172057154 27848946
15338991 t 1791809
6683483 2008017
2388456 1094044
1984798 57502
1018866 777034
4521048 232452
67092437 6038263
1000000 00
117000000 00
87941600 00
00 4 59900000
00 3 60000000
00 60255800
46386036 6173964
139915758 12484242
768634778 24508622
41020600 00
62994183 11734317
1535978188 9 10 74905012
1046612070 46612070
178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
B BUILDING ADMINISTRATIVE BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVATTABLE AND EXPENDITURES
B Budget seedbiXtLrtStprdeddfS the Department of community Affairs
fnds available and budgeted JJ b SSStT
FUNDS AVAILABLE
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
9956100
4221800
860000
15037900
10153300
697200
700000
1500900
1966500
15037900
9956100
1971469
984801
8647426
532523
637421
977489
1957590

12912370

12752449
159921
00
2250331
124801
2125530
1505874
164677
62579
523411
28910
2285451
159921
COMMUNITY AFFAIRS DEPARTMENT OF
C INDIAN AFFAIRS COMMISSION
COMPARISON OF APPROVED BTOGET TO TOTAr FUNDS AVAILABLE AND EXPENnTTUPE
presendunifretrovi fr EiItV f C budget as
budgeted expenditures to actual funds avaflablend endiuref ybesuarids301011563
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
BUDGETED
1000000
12630700
13630700
11213800
995800
600000
40000
354500
426600
00
13630700

ACTUAL
1000000
11460989
12460989
9800187
953220
594362
37688
324214
348440
254108

12312219
148770
OVER
UNDER
00
1169711
1169711
1413613
42580
5638
2312
30286
78160
254108
1318481
148770
The above comparison indicates that Per Diem Fees a rv
overexpenditure is in violation of Section 57 of ihe Sunntnf oversPent the amount of 254108
January 23 1978 0t the SuPPlemental Appropriations Act of 19771978 as approved
ThisSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
179
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
BUDGETED
ACTUAL
OVER
UNDER
3 snR 514 no 3 418 814 00 89 70n 00
276 827 nn 327 nm 78 50 174 Iti
785 341 00 00 3 1 747 963 779 31 09 1 9b3 31
3 37 561 91
J 3 069 5fi nn s 3 007 725 67 61 snn 33
34R 9 nn 323 399 00 24 893 uu
167 500 on 151 156 56 16 343 44
43 sin no 44 105 22 59b 12
8 111 on 6 448 87 1 6fa4 13
95 noo nn 93 269 44 1 730 5b
5 no 00 00 5 20U UU
4B on no 3 38 664 83 645 750 029 30 06 03 9 554 10
s 3 785 341 00 s 120 83 590 029 94
03
Excess of Funds Available over Expenditures
expenditures iHio
CONSERVATION
FOREST RESEARCH COUNCIL
GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
62920000
1587800
8779400
73287200
60276100
1587749
8810687

70674536
2643900
51
31287
2612664
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Contractual Research
Excess of Funds Available over Expenditures
11868300
2555000
3500nn
2115000
2ooonn
561989no
73287200

11529099
2029234
299008
2114841
194700
53544600

11
69711482 J
963054
339201
525766
5n992
159
5300
2654300
3575718180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION
GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expendturestotaTingllKOo AriT ofLIS f V0 Pe 12 f mit Prided for
funds available and Expenditures may be suZarlzedaf follows available and budgeted expenditures to actual
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
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Ware County Grant
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1141124900 1111124900 30000000
205068100 229516582 24448482
214674300 222208797 7534497
1560867100 1562850279 1982979 26501463
1078232200 1051730737
251213100 248487651 I 2725449
9970300 9287729 682571
120085000 119850684 234316
5756600 5307568 449032
31083000 31058716 24284
11218400 9705238 1513162
389700 297137 92563
26529000 15737621 10791379
20390000 20375399 14601
6000000 6000000 00
1560867300 1517838480 s 43028820 45011799
5 45011799
STATE UNITS
181
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Natural Resources as presented in sfLndi
tures totaling 5221123000 A comparison of anticipated funds avaiiaoie ana ouuy
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
3507583400
1369016400
344523200
ACTUAL
3492583400
1132055773
311498664

OVER
UNDER
15000000
236960627
33024536
5221123000 4936137837 284985163
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
20573847
20573847
s1123000 S 4956711684 264411316
EXPENDITURES
Personal Services
Regular operating Expenses
Travel
Motor vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Land and Water Conservation Grants
Recreation Grants
Youth Conservation Corps 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
Capital Outlay Hatchery Renovation
Capital Outlay Repairs and Maintenance
Capital Outlay Shop Stock
Capital Outlay Heritage Trust
payments to Lake Lanier Islands Development
Authority for Capital Outlay
Cost of Material for Resale
Payments to Jekyll Island State Park
Authority for Operations
Grants to Herty Foundation
Historic preservation Grants
Developmental Disability Services Grants
Excess of Funds Available over Expenditures
20285345
6269860
494010
722350
648392
1178056
383752
89960
1998142
3019835
2033000
4900000
369000
583345
1073000
1000000
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
23500000
37500000
57895000
10400000
93848900
15000000
304419600
33293300
57974000
13000000
25000000
44475500
12000
2024628483 3906017
619602734 7383266
46772578 2628422
71277403 957597
60947126 3892074
115856048 1949552
34361279 4013921
8620849 375151
180998703 18815497
297938560 4044940
202950000 350000
225641548 264358452
36900000 00
58284489 50011
107299996 04
100000000 00
23500000 00
12500000 25000000
57895000 00
10313780 86220
91711335 2137565
14520341 479659
303923096 496504
33293300 00
51858610 6115390
13000000 00
25000000 00
44475500 00
11600 400
5 711 23000

4874082358
R2629326
347040642
S R2629326182
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNTTS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BimCBT TO TOTAL FUNDS AVAILART ND EXPENDITURES
provided foptSreftlfng IMVr Co Pented on page 12 of unit report
actual funds available and expendturesmaybesularTSd IT fonTs available 4ed expenditure
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications andPrinting
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
BUDGETED
43685800
19164800
6071900
2840000
900000
1104300
1694800
540000
11370000
43685800
ACTUAL
37523200
17707207
3195673
2472959
885080
1102022
1687286
540000
9377454

36967681
555519
OVER
UNDER
6162600
1457593
2876227
367041
14920
2278
7514
00
1992546
6718119
555519
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL mwns AVAITARrF Mn EXPENDITURES
turestS StToT AroSarnroTtLfipDatfeedSrundsS SabT VS f ided for expendi
avarlable and expenditures may be summarized as follows available and budgeted expenditures to actual funds
FUNDS AVATLARTE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Excess of Funds Available over Expenditures
BUDGETED
313072400
322483800
213000
635769200
281291500
155830100
4605900
1620000
3770000
4025300
360000
3400000
152516400
25500000
1600000
1250000
635769700 5
ACTUAL
304447400
317998207
100

622445707
3718268
261955190
155767333
2606202
1617116
2590949
3762040
360000
1396710
125787347
25500000
1600000
1250000
OVER
UNDER
8625000
4485593
212900
13323493
3718268
635769200 5626163975 9605275
19336310
62767
1999698
2884
1179051
263260
00
2003290
26729053
00
00
00
584192887 51576313
49710R8 419710BRSTATE UNITS
183
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ECONOMIC DEVELOPMENT COUNCIL OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular operating Expenses
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
BUDGETED
V770000
1200000
200000
120000
80000
170000
1770000
517500
237684
57722
118298
00
67085
480789
36711

OVER
UNDER
1252500
962316
142278
1702
80000
102915
1289211
36711
1
1 j I
I
r s
i
I I
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAT
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING IINTTB
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED RImGFT TO TOTAL FUNDS IIABLE AHn EypTOrTp
turtal in unit report provided for
funds available and expenditures may be suLlrTzla as followst available and budgeted LpenditSref to actual
FUNDS AVATLARrF
REVENUES
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
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
APEG Grants
Salaries of Instructional Personnel
Sec 10a 1 and 10a 2
Salaries of Instructional Personnel Sec 5
crXeSf Student Supportive Personnel
Sec 20 a
Salaries of Administrative and Supervisory
Personnel Sec 21
PreSchool Leadership Personnel
Sec 21 c 1
SPeltcl TuTm LeaderShiP Personnel
Instructional Media Sec 13
Instructional Equipment Sec 14
Maintenance and Operation Sec 15
Sick and Personal Leave Sec 16
Travel Sec 17
Pupil Transportation Regular Sec 25
Pupil Transportation Special Sec 25
Isolated Schools
Selective PreSchool Development
NonAPEG Grants
Education of Children of LowIncome
Families
Driver Education
Teacher Retirement
PrltttnalerViCeS 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
BUDGETED
73992169000
3742400000
366850000
ACTUAL
73897508000
3742400000
331850100
78103419000
21547784900
605059900
1 779 717 581 00
183 216 612 62
5 726 593 08
OVER
UNDER
94661000
00
36999900
131660900
3226123618
3240053
100256263800 S 96866078750 3390185050
51011281
51011281
Xt0Mj562je3M S96i70i9001 3339173769
1248821400
371017300
76904000
1900000
59969300
80951300
80068800
23570900
422717500
134800
33320400
35617840500
4465756500
15 678 888 00
45 088 948 00
43 258 00
1 370 491 00
13 990 901 00
658 619 00
bO 793 986 00
2 998 050 00
606 850 00
35 727 426 00
2 984 866 00
166 017 00
10 864 644 00
6853459700
30000000
4642279500
660098000
12167500
3000000
62200000
572746700
1274674700
1168353078
332085780
64544798
710918
44391235
66998270
59445380
23309857
212594082
134794
33320392
35606671626
4454851889
1566508309
4506083050
4017548
127159158
1397403862
65857727
6071283180
299441240
61471992
3548755641
297132189
15914663
1090109773
6158941214
00
4592464927
659806885
12142385
2500000
63400000
572746700
1274218370

80468322
38931520
12359202
1189082
15578065
13953030
20623420
261043
10123418
06
08
11168874
10904611
1380491
2811750

308252
9889942
1686238
4173
8115420
363760
786992
23986959
1354411
687037
3645373
694518486
30000000
49814573
291115

25115
500000
1200000
00
456330STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
185
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
EXPENDITURES continued
NonAPEG Grants continued
High School Program
Vocational Research and Curriculum
Adult Education
Area Vocational Technical Schools
Junior College Vocational Program
Quick Start Program
Comprehensive Employment and Training
Guidance Counseling and Testing
School Library Resources and Other Materials
Salaries and Travel of Public Librarians
Public Library Materials
Talking Book Centers
Public Library Maintenance and Operation
Public Library Construction
School Lunch
Supplementary Education Centers and Services
Staff Development
Supervision and Assessment of Students
and Beginning Teachers
Cooperative Educational Service Agencies
Superintendents Salaries
Comprehensive Planning
CompetencyBased High School Graduation
Requirements
Research and Development Utilization
Aid for Indochina Refugee Children
Grants to School Systems for Authority
Lease Rental Payments to Georgia
Education Authority Schools
Direct Grants to School System for Capital
Outlay Purposes
Excess of Funds Available over Expenditures
The above comparison indicates that APEG Grant for Travel Sec 17 was overspent injhe t 076992iAPM
Grant for Selective PreSchool Development was overspent in the amount of 36 453 73 NOI Curriculum was
otrSenf inthe unToHll Ill 4Son APEG Lr
overs iftnTamount ofSSSSSSuSareviSonSectlon 57 of the Supplemental Appropriations
Act of 19771978 as approved January 23 1978
EXPENDITURES continued
OVER
BUDGETED ACTUAL UNDER
J 1732664900 1570708616 1 61956284
16200000 169311146 1 53111146
317393100 299004361 18388739
3290075200 3185479186 i 04596014
72812000 64148184 8663816
113623500 113289149 334351
322500000 294130212 28369788
24062600 21866510 2196090
348928400 331542771 17385629
281407800 279353508 2054292
290728700 289828625 900075
25600000 25600000 00
123107200 122939375 167825
102600000 102600000 00
11733706500 9195178212 2b 38528288
452141600 383457800 68683800
89000000 87208477 1791523
54500000 53750700 749300
241200000 241200000 00
324572000 325382398 810398
50000000 49999900 100
22500000 22500000 00
30300000 21505918 8794082
9287400 8146800 1140600
2674356700 2674356756 56
1822103000 1822102979 40 7 21
S 100256263800 96209362495 707727536 46901305
07727536
186
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENnTHTPEfi
provedfof exnlrtofng 7SSSr fJSSSSJSS9 BUdget nted in Pt
actual funds available and expenditures may be sunarizeas folios P available and budgeted expenditures to
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 Fees and Contracts
Capital Outlay
Authority Lease Rentals
Excess of Funds Available over Expenditures
BUDGETED
973919800
170706900
127680500
ACTUAL
973919800
150349634
121333050

342234
39338900
55585200
6442500
3700000
1434700
40434100
12464300
161000
12746500
1272307nn

921564923
248755488
5526530
3340369
1172688
33634341
9651787
160872
12746420
OVER
UNDER
00
20357266
6347450
1272307200 1245602484 26704716
342234
1272307200 1245944718 26362482
17773977
6829712
915970
359631
262012
6799759
2812513
128
80
1236553418 35753782
9391300
9391300
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
s kbeb naarJtawsa aKLsrrMSjsejt jsa susassr
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
fi42718000
14900000
827818000
fl42718000
ACTUAL
842718000
14900000
827818000
842718000
S 00
OVER
UNDER
00
00
00
00
00
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
ft total approved budget for Residet instruction and University Sys
2S5E5K 048355300 to the various units
as shown on Schedule 18 pages 58 and 59 of unit report
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Other Revenues Retained
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Authority Lease Rentals
Teachers Retirement
Payments to Georgia Education Authority
University
Excess of Funds Available over Expenditures
BUDGETED
2264739800
1257600000
8f56150000
4378489800
280800400
4659290200
3600
87700000
2255436600
2276150000
ACTUAL
OVER
UNDER
40000000
4659290200
22 453 398 00 194 000 00
12 576 000 00 ou
8 561 500 00 uo
43 590 898 00 194 000 00
2 ROB 004 00 uo
46 398 902 00 S 194 000 00
00 36 00
877 000 00 00
22 160 117 00 194 249 00
22 670 829 86 90 670 14
400 000 00 00
5 46 307 946 86 s 284 90 955 955 14
90 955 14 14
188
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF rRnprT B0ARD OF
B REGENTS1 CENTRAL OFFICE BOARD
COMPARISON OF APPROVED WTOKT TO TOTAL PUNT AVAILABLE AKT mMm
FUNDS AVATTARrF
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
SREB Payments
Medical Scholarships
Regents Scholarships
Grants to Junior Colleges
Family Practice Residency Program
Office of Minority Business Enterprise
Excess of Funds Available over Expenditures
BUDGETED
1037258500
4077700
ACTUAL
OVER
UNDER
1037258500 00
77693 40000o7
10413367nn 103733619 J
88038900
43962300
08135000
36000000
20000000
13400000
27500000
4300000
855 450 18
424 526 86
059 350 00
353 500 00
200 000 00
879 021 50
275 000 00
41 775 82
1041336 no
4000007
2493882
1509614
2200000
6 50000
00
25497850
00
122418
1008862436 32473764
28473757 2B4737 STATE UNITS
189
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
rnMPARTSON OF APPROVED BUDGFT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Actual funds available and expenditures may be summarized as follows
FITNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
1098216500
106159700
131991200
ACTUAL
1089572100
1026663
108233794

11
OVER
1 UNDER
8644400
105133037
23757406
1336367400 1198832557 137534843
00
3271346
3271346
S 1202103903 S 134263497
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
per Diem Fees and Contracts
payment of Interest and Fees
Direct Guaranteed Loans
Tuition Equalization Grants
State Student Incentive Scholarships
Law Enforcement personnel Dependents
Scholarships
North Georgia college ROTC Grants
Excess of Funds Available over Expenditures
786
110
24
4
4
8
67
62
54
329
2145
7108
2558
63000
04200
40000
90000
70000
95000
10000
12700
06300
00000
00000
70300
05900
4000000
6000000
75732145 11067555 1801800 2930855 63355 638200
490000 367006 893472 6707314 5767365 4254593 13200000 00 102994 1528 2686 445335 1151707 19700000
214500000 00
710870300 142501800 00 113304100
2400000
5700000
1600000
300000
1196253350 U
140114050
5850553
jbts wssrssyrsTa ssszsrszzstztt190
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
TlZiAtlflltTclPTeTrRllTe SrffinST rovided for totaling
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Per Diem Fees and Contracts
Floor Fund for Local Retirement Systems
Excess of Funds Available over Expenditures
BUDGETED
78100000 s
152236700
2 303367 on
92526700
9790000
1660000
3300000
1000000
33560000
10400000
78100000
ACTUAL
74098500
139111869
84538424
9781231
1474556
3187815
982767
28751899
10395177
74098500

OVER
UNDER
4001500
13124831
213210369 17126331
7988276
8769
185444
112185
17233
4808101
4823
4001500
230336700 213210369 17126331
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAT FNDS AVAIIARTR AND EXPENDITURES
totalSg ESES YcomparerS5SSTiJ3SSSi SffSSSft 28 expenditures
and expenditures may be summarized as follows available and budgeted expenditures to actual funds available
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
BUDGETED
1021228 fn
46347300
5529200
690500
2400000
327500
17500000
29328300
ACTUAL
90703073 J
37711756
5501717
689375
2368599
00
16223503
28208123
90703073
00
OVER
UNDER
11419727
8635544
27483
1125
31401
327500
1276497
1120177
11419727
00STATE UNITS
191
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
OMPARTSON OF APPRgygB BUDGES TO TOTM FUNDS AVAILABLE AND EXPENDITURES
The total approved EST avad expend
116490800 A comparison of anticipated funds availaeie ana y i
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
116490800
00
116490800
ACTUAL
OVER
UNDER
72075000 44415800
4477081
44770
76552081 S1 39938719
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
69500000
10520000
1450000
1200000
1160000
3580000
4980800
24100000
116490800

57309599 121 90401
4465323 60 54677
190636 12 59364
968282 2 31718
6224 11 53776
1390541 21 89459
4980800 00
4840000 192 60000
74151405
2400676
42339395
2400676
FRANCHISE PRACTICES COMMISSION GEORGIA
unds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
of Funds Available over Expenditures
BUDGETED
4830200
3069200
679000
50000
185000
80000
267000
500000
4830200
ACTUAL
4357800
2968872
528920
38238
80981
66495
262080
347561
OVER
UNDER
472400
100328
150080
11762
104019
13505
4920
L 152439
4293147
64653
537053
64653192
STATE 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 965500000 plus carryover of
reserve from prior year of 14675616 making total funds available of 980175616 The total expenditures of the
General Assembly of Georgia were 922590163 in the fiscal year ended June 30 1978 expenditures of the
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
SSfinclSngo olOOVcola11119 Vf fet as presented on page 12 of unit report provided for expenditure
adaexpLlitures fUdS bailable and budgeted expenditures to actual funds avlilable
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
2329005200 2240047600 88957600
2329005200 2240047600 88957600
S 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
andexpnIxturmaybesummarSed1asnfoflowsC1Pated aVailable and budeted expenditures to actuafunds available
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED ACTUAL
1239500000 1239500000
1239500000 1239500000
00
OVER
UNDER
00
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 156821400 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
BUDGETED
114192400
27296100
14651200
156139700
113192400
25754759
14582600
153529759
OVER
UNDER
1000000
1541341
68600
2609941
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
681700
156821400
681709
154211468
09
2609932
EXPENDITURES
Cost of Operations
Mansion Allowance
Personal Services
Regular Operating Expenses
Travel
Publications and printing
Equipment Purchases
Per Diem Fees and Contracts
Intern Stipends
Excess of Funds Available over Expenditures
06221400
4000000
8067200
897400
305000
212600
162800
100000
36855000
156821400

104046711
4000000
7920951
790109
263001
181420
149788
68600
34417088
151837668
2373800
2174689
00
146249
107291
41999
31180
13012
31400
2437912
4983732
2373800
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 200000000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to other State Budget Units
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
200000000 198848600 1151400
200000000
198848600
00
1151400
00GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
TnSswrMorSoA1 prered s stl2 of unit reprt prvided
available and expenditures may be summarized as roowsf available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Per Diem Fees and Contracts
Art Grants
Payments to Regional Commissions
Excess of Funds Available over Expenditures
349730300
453159700
4165800
807055800
238200
B07294000
375063400
39280500
19906400
16239900
8973400
7224800
7952800
217500700
102103000
13049100
807294000

345340300
331196836
2670974

4390000
121962864
1494826
679208110 127847690
59849926
739058036
19799470
32800161
12714950
4559720
7286124
2277624
7130546
85575112
91665460
12849100
676658267
62399769
59611726
68235964
55263930
6480339
7191450
11680180
1687276
4947176
822254
31925588
10437540
200000
130635733
62399769
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
A comijrofn
summarized as follows cFimjuures ro actual tunds available and expenditures may be
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
EXPENDITURES
Regular Operating Expenses
Capital outlay
Excess of Funds Available over Expenditures
BUDGETED
1191701300 1191701300
260000000
931701300
260000000
931701300
1191701300
1191701300
00
OVER
UNDER
00
00STATE 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
summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
13S1700000 1351700000
420000000
931700000
1351700000
420000000
931700000
1351700000
S 00
OVER
UNDER
00
00
00
00
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Federal Funds
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
39966600
00
ACTUAL
37892550
39966600
4000000
41892550
OVER
UNDER
2074050
4000000
1925950
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
28671900
2662400
1740000
1160000
920000
1490000
100000
2428000
404300
390000
39966600
28177294
2397574
1533772
1070400
489544
1236902
94107
2228530
356755
307672
494606
264826
206228
89600
430456
253098
C 5893
I 199470
47545
82328
37892550
4000000
2074050
4000000196
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Departmental Operations of the Department of Human Resources A Budget as
and UnXt rt Provided1fr expenditures totaling 44842045500 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Per Diem Fees and Contracts
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
GrantInAid to Counties
Benefits for Supportive Living
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
Chatham County Homemaker Project
Fulton County Homemaker Project
Areawide and Community Grants
Nutrition Grants
Grants for Nephrology Centers
Case Services
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants for Drug Abuse Community
Treatment Programs
OVER
UNDER
f 15604007700 15223784800 380222900
26573418900 24357975399 2215443501
2664618900 2180536073 484082827
44842045500 41762296272 3079749228
00 3579643077 3579643077
44842045500 f 45341939349 S 499893849
7135381900 6935681453 199700447
1614770800 1520952102 93818698
309720200 263452760 46267440
4691900 4237250 454650
42399400 31301630 11097770
83867100 66620505 17246595
346676500 316869069 29807431
264039900 240307873 23732027
5539247500 4805297224 733950276
581000000 192720092 388279908
15000000 15000000 00
321500000 321468814 31186
45000000 40000000 5000000
132549800 130328000 2221800
287886400 210157190 77729210
31770900 28434905 3335995
17500000 15939563 1560437
892500000 503021200 389478800
10664600 9729996 934604
9280000 9280000 00
2448672000 2296019646 152652354
131500000 121034375 10465625
31400000 11727947 19672053
2828919700 2801375945 27543755
260064500 257592791 2471709
123416400 121658144 1758256
477720100 475664108 2055992
13700000 13700000 00
185024800 182011450 3013350
90000000 71980902 18019098
13000000 13000000 00
776950000 737478080 39471920
33489500 33489500 00
17076000 17076000 00
397268100 170657700 226610400
737363900 332557659 404806241
18500000 18500000 00
1901977900 1822704833 79273067
20022900 20022900 00
10619955700 10223756636 396199064
3282758800 3261192351 21566449
57809700 56765826 1043874
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
197
HUMAN RESOURCES DEPARTMENT OF continued
A 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
Institutional Repairs and Maintenance
Contract with Emory University for
Arthritis Research
Grant to Middle Flynt Council on Aging
Excess of Funds Available over Expenditures
BUDGETED ACTUAL OVER UNDER
2585946100 25977548 19 11808719
10000000 86562500 100000 865625 00 00 00 00
7000000
500000
7000000
00
JrL
00
500000
44842045500
41422083738 3419961762
S 39198556il S 39198556il
The above comparison indicates that Grants to Counties for Social Services were overspent in the amount of 11808719
This overexpendiue is in violation of Section 57 of the Supplemental Appropriations Act of 19771978 as approved
January 23 1978
HUMAN RESOURCES DEPARTMENT OF
B MENTAL HEALTH AND YOUTH DEVELOPMENT INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Resourc
The total approved budget for the Mental Health and Youth Development Institutions of the Department of Human
rces B Budget as presented in unit report provided for expenditures totaling 17316915400 A compares
jieo d Duuyci v 2 t q jiia nA ovnonfli fnrpR mav hp summarized
rison of
anticipated funds available and budgeted expenditures to actualfunds available and expenditures may be summarized as
follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
13832493100
91298900
3393123400
ACTUAL
13770297900
258115159
3285544836
17316915400 17313957895
1L

OVER
UNDER
62195200
166816259
107578564
2957505
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
271018100
S 17316915400 17584975995
271018100
268060595
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Interstate Compact Travel
Grants to CountyOwned Detention Centers
Outpatient and Aftercare Drug purchases
Personal Services Reserve
Excess of Funds Available over Expenditures
13 16102000 131 58429870
fi 79416600 23 52237465
18333700 14912067
17608000 17414938
2670500 2440385
91431100 88896640
1 03291000 1 02928298
420000 420000
1 73468900 1 71110819
3 36935000 2 87438382
5 54500000 5 54500000
200000 1 102300
25000000 25000000
78338600 76211856
19200000 00
S 17316915400
57672130
327179135
3421633
193062
230115
2534460
362702

2358081
49496618
00
97700
00
2126744
19200000
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for enditeoLglllfiaOrparfsofXStEiSfr 18 f Unit rert l
funds available and expenditures may be summaredaf rofsiClpated fndS avlle and budgeted expenditures to actual
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
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital outlay
Local Welcome Center Contracts
Advertising
Georgia Ports Authority
Authority Lease Rentals
Georgia Ports Authority
General obligation Bond Payments
Direct Payments for World
Congress Center Operations
Historic Chattahoochee
Commission Contract
Georgia Ports Authority Capital Outlay
World Congress Center Capital outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
5 2181333300 2156525200 24808100
3780000 3780000 00
129000000 129048378 48378
S 2314113300 S 2289353578
214422500 199259775 15162725
110744900 100461226 10283674
16316700 12798189 3518511
2965000 2965000 00
4385000 3272653 1112347
14565300 14240230 325070
4241800 4053161 188639
15987100 15349008 638092
26290000 25436267 853733
13500000 12705211 794789
7523000 7250000 273000
148300000 148300000 00
279000000 279000000 00
50000000 50000000 00
50000000 50000000 00
3500000 3500000 00
1114872000 1114872000 00
237500000 237500000 00
2314113300 S 2280962720 33150580 8390858
839085R
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
199
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Bureau of Investigation as presented on page 14 of unit report provided
for expenditures totaling 1045262600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor vehicle Equipment purchases
Publications and printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Evidence Purchased
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
8 94634900 8 90934900 3700000
1 36396100 69348063 67048037
12753200 9285393 3467807
10 43784200 1478400 5 9 69568356 52732349 74215844 51253949
10 45262600 10 22300705 22961895
r 6 55578300 6 50023415 5554885
1 34711700 1 31520556 3191144
35111600 29475901 5635699
19120000 18999616 120384
15896100 8392508 t 7503592
15718200 15404971 313229
1 16981500 1 07383758 9597742
9847200 9659638 187562
5620900 3760026 1860874
13200000 13199900 100
23477100 45262600 10 21282417 09102706 13197999 2194683
5 10 36159894
13197999
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 140843500 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
BUDGETED
OVER
UNDER
132843500 8000000 140843500 132843500 8235994 141079494 141079494 00 s 00 235994 235994
140843500 235994
00
The above comparison indicates that the actual expenditures of the Supreme Court exceeded the approved budget200
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
slsl
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
145269100 145269100
OVER
UNDER
00
145269100 142730592 2538508
25385OR 25385 OR
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
total eaOO TZlPllslT oTlllTlunTs llTlt andgetef ZS
expenditures may be summarized as follows available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotment
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
986845600
00
00
ACTUAL
986845600
12342326
17530515
986845600 1016718441
00 1432785
986845600 1018151226
986845600

991992706
26158520
OVER
UNDER
00
12342326
17530515
29872841
1432785
31305626
5147106
26158520
The above comparison indicates that the actual expenditures of the Superior Courts exceeded the approved budgetSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
ADMINISTRATIVE OFFICE OF THE COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Administrative Office of the Courts as presented on page 12 of unit report provided
for expenditures totaling 126002400 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
240 41200 24041200 00
785 50482 98805700 202 552 18
1025 234 91682 10718 1 22846900 23410718 202 552 18 00
1260 02400 1 46257618 202 552 18
1260 02400 1 10536330 154 660 70
35721288 s 357 212 88
JUDICIAL SYSTEM
APPELLATE COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Appellate Court Reports as presented on page 10 of unit report provided for expendi
tures totaling 11670000 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
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
11670000
11670000

11670000
9635649
2034351
2034351
2034351STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial Council as presented on page 12 of unit
report provided for expenditures totaling 1596600 A comparison of anticipated funds available and budgeted expendi
tures 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
800000 796600
1596600
s 1596600
800000
796541

1596541
1596541
J30
OVER
UNDER
00
59
59
00
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Qualifications Commission as presented on page 12 of unit report provided
for expenditures totaling 3000000 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
3000000 3000000 1098927 1901073 S 00
3000000 1901073
1901073
STATE 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 5886600 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
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
5886600 5886600 00
5886600 5717225 169375
169375 169375
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
report provided for expenditures totaling 52010600 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
OVER
UNDER
52010600 50894700 1115900
42179800 41005094 1174706
1564300 1542794 21506
7000000 6435633 564367
150000 136780 13220
276500 276500 00
760000 759096 904
80000 28951 51049
52010600 50184848 1825752
s 709852 709852
204
STATE 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 Comprehensive Employment
and Training and Unemployment Compensation Reserve Fund of the Department of Labor B Budget as presented in unit
report provided for expenditures totaling 15413981500 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
352418400
15061563100
00
335418400
13961037562
5487824
17000000
1100525538
5487824
15413981500 14301943786 1112037714
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Per Diem Fees and Contracts CETA
WIN Grants
Unemployment Compensation Reserve Fund
CETA Direct Benefits
Excess of Funds Available over Expenditures
00 11 36060033 11 36060033
s 154 139815 00 154 38003819 24022319
34 771374 00 32 15465370 2 61672030
6 878972 00 3 57839236 3 30057964
1 025000 00 85617381 16882619
36000 00 1161206 2438794
1 435000 00 1 14324244 29175756
6965 00 26757 669743
1 917254 00 1 56053337 35672063
3 419250 00 92283313 2 49641687
200000 00 4128626 15871374
2 030000 00 12563770 1 90436230
1 000000 00 50358662 49641338
1 420000 00 71962107 70037893
100 154 000000 139815 00 00 98 140 54774935 16558944 1 45225065
13 97422556
14 21444875 14 21444875
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
205
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 275899100 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
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Capital Outlay
Books for State Library
Excess of Funds Available over Expenditures
OVER
UNDER
2 58758700 17140400 2 58758700 17125996 00 14404
2 75899100 2 75884696 H 14404
2 27644700 2 27388187 2 56513
21351100 20434083 9 17017
7319300 6966211 3 53089
700000 568900 1 31100
3000000 2850560 1 49440
1119000 1074649 44351
25000 6291 18709
3740000 3700680 39320
7000000 7000000 00
4000000 3993604 6396
2 75899100 2 73983165 19 15935
1901331 S 19 01531
206
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Tlie total aipproved budget for the Department of Medical Assistance as presented in unit report provided for expendi
tures totaling 49140112300 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
11879442200
32444525100
1157283200
11879442200
24991429299
1157440056
OVER
UNDER
7453095801
156856
45481250500 38028311555 7452938945
3658861800
3318593078 340268722
49140112300 41346904633 7793207667
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Medicaid Benefits
Contracts for Hospital Audits
Contracts for Nursing Home and
Dental Audits
Contract with Georgia Medical
Care Foundation
Payments to Counties for Mental Health
Reserve for FY 77 Medicaid Benefits
Reserve for FY 77 Payments to Counties
for Mental Health
Reserve for FY 76Prior Medicaid Benefits
1977 Operating Fund Reserve
Excess of Funds Available over Expenditures
309089000 3 04394345 46 94655
93845300 80484613 133 60687
5382700 4166100 12 16600
380000 379960 40
6490000 4983675 15 06325
9201300 7710830 14 90470
608184900 5 97395425 107 89475
22078500 21776362 3 02138
354520700 3 50913068 36 07632
36415507200 284 35294413 79 802 12787
16000000 16000000 00
60000000 59515700 4 84300
120000000 1 20000000 00
347600000 2 61690479 859 09521
8664500000 60 94602940 25 698 97060
71445500
2034050000
1837200
49140112300

70718508
720025236
1837200
37151888854
4195015779
726992
1314024764
00
11988223446
S 4195015779STATE UNITS
207
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Offender Rehabilitation A Budget as presented on page 34 of unit
report provided for expenditures totaling 7313287900 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
6196131800
966622900
150533200
7313287900
6181631800
659397118
116876889

14500000
307225782
33656311
6957905807 355382093
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
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
Central Repair Fund
Overtime
Payments to Central State Hospital
for Medical Services
Excess of Funds Available over Expenditures
137816598
137816598
73 13287900 70 95722405 H 217565495
36 51160600 35 97553849 53606751
12 41723900 11 77011541 64712359
51131700 45032702 6098998
57195000 57157367 37633
5393900 2064724 3329176
1 00200100 90961075 9239025
41630700 35859273 5771427
75357300 70901867 4455433
1 19477800 1 02853629 16624171
11 89530000 10 06647361 182882639
84000000 84000000 00
25000000 27668726 2668726
35500000 37156104 1656104
3 11301000 3 08933810 2367190
98000000 86223806 11776194
15100000 13769519 1330481
40800000 41503641 703641
53000000 52999750 250
54785900 51709766 3076134
3000000 2232672 767328
60000000 68887069 8887069
73 13287900 69 61128251 352159649
1 34594154 134594154
The above comparison indicates that Court Costs were overspent in the amount of 2668726 Inmate Release Fund was
overspent in the amount of 1656104 Outside Health Service Purchases were overspent in the amount of 703641 and
Payments to Central State Hospital for Medical Services were overspent in the amount of 8887069 These overexpenditures
are in violation of Section 57 of the Supplemental Appropriations Act of 19771978 as approved January 23 1978208
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
B 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 B
Budget as presented on page 104 of unit report provided for expenditures totaling 259056900 A comparison of
anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as
follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
OVER
UNDER
2 54107500 2 54107500 00
4949400 2504314 2445086
2 59056900 2 56611814 2445086
2 21680500 2 21327269 353231
11293000 11202998 90002
13106300 12792466 313834
163500 99434 64066
2790200 2594014 196186
4829300 4731010 98290
5194100 3120989 2073111
2 59056900 2 55868180 3188720
S 743634 743634
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 3527865400 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Federal Subgrants to State and
Local Agencies
Health Insurance Claim Payments
Postage
Excess of Funds Available over Expenditures
BUDGETED
4200000
65894800
3457770600
3527865400
4200000
62384416
3495008674
3561593090
1359172630

OVER
UNDER
00
3510384
37238074
33727690
1359172630
35 27865400 49 20765720 S 13 92900320
2 15794300 2 12782460 3011840
11213600 11138500 75100
2915900 2605011 310889
10223400 9398729 824671
1897800 1881006 16794
77538300 75360138 2178162
12229100 12154950 74150
1 13277400 1 04769149 8508251
25340600 23632998 1707602
30 51000000 28 70673138 1 80326862
6435000 27865400 33 15 6413400 30809479 89956241 21600
35 1 15 97055921
89956241
STATE UNITS
209
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
expenStures toallngl3420096800 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Conviction Reports
Postage
BUDGETED
OVER
UNDER
Excess of Funds Available over Expenditures
3214021400 s 3214021400 00
131348600 116995856 14352744
74726800 73961452 765348
3420096800 3404978708 15118092
00 2000000 2000000
5 3420096800 3406978708 13118092
J 2086422900 2078662376 7760524
446066300 431561129 14505171
23720500 22681948 1038552
395697800 395689927 7873
85516100 82407092 3109008
41918700 41160654 758046
166340400 163014627 3325773
4179600 3982353 197247
16772000 11410989 5361011
99950000 96696505 3253495
16900000 16625300 274700
36612500 36415112 3380308012 26670696 197388
S 3420096800 39788788
26670696
210
STATE 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 page 12 of unit report Drovided for
avfuablHnd exdt268818K0 A Pri f anticipated funds available and budgeted expenditures tou 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
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
261131700
6487100
1200000
268818800
268818800
215306700
22310000
9570000
9460000
1305000
560000
3650000
6657100
2688 18800
233923100
7200370
1200000
190184110
21302517
9088115
9210004
377299
549121
3426043
3406781
OVER
UNDER
27208600
713270
00
242323470
2639767
244963237
237543990
7419247
26495330
2639767
23855563
25122590
1007483
481885
249996
927701
10879
223957
3250319
31274810
7419247STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
211
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Revenue as presented in unit report provided for expenditures
totaling 2553SoO 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
2129497800
00
423780300
2553278100
ACTUAL
2099097800
714053
423897580
OVER
UNDER
30400000
714053
117280
2523709433
29568667
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
00
2553278100
173122
2523882555
173122
29395545
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Per Diem Fees and Contracts
County Tax officialsRetirement
and FICA
Loans to CountiesProperty Reevaluation
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Postage
Excess of Funds Available over Expenditures
1391291100
106373800
62760000
13500000
84750000
7005500
466251100
13988600
7230000
48500000
2000000
141724000
71500000
26004000
110400000
2553278100
1384942370
99448201
58912586
10497440
73751677
6868088
462180830
12958948
6620000
45074857
00
140095120
57457005
25764400
109963052
2494534574
29347981
Sl 6348730
6925599
3847414
3002560
10998323
137412
4070270
1029652
610000
3425143
2000000
1628880
14042995
239600
436948
58743526
29347981212
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
A SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
expenSturesatoalInrS8b624e36lSotheASeCretafy f tate A Budget aS Present on page 20 of unit report provided for
avlilabinndndltur0 fUndS ailable d buted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Per Diem Fees and Contracts
Authority Lease Rentals
Excess of Funds Available over Expenditures
835025300
20754400
6572400
862352100
862436800
490380400
121403500
23025200
18131600
33549100
11924500
28027600
9115700
29879200
97000000
862436800
827855100
11108287
14553170
480892524
114165868
23896326
18051751
25581242
11911975
26774057
8973289
24370381
97000000

853516557
3535261
857051818 S
831617413
25434405
7170200
9646113
7980770
8835543
3450561
5384982
9487876
7237632
871126
79849
7967858
12525
1253543
142411
5508819
00
30819387
25434405
vioiMrsSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
213
SECRETARY OF STATE
B DENTAL EXAMINERS STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
6825200 6742700 82500
J 2625200 2597594 27606
1820000 909746 910254
310000 193420 116580
400000 11321 388679
170000 169400 600
1500000 1513018 13018
t 6825200 s 5394499 1348201 1430701
1348201
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 13018 This
r r on 57 of the Suoolemental Appropriations Act of 197778 as approved January
overexpenditure isin violation of Section 57 of the Supplemental Appropriat
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Subsequent Injury Trust Fund does not submit a budget for approval to the Office of Planning and BudgetSTATE 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
totally S91SPQribUdfet fr Pnt f Transportation as presented in unit report provided for expenditures
anrexp1ltures134SurSdrarolfos 1CiPated aVailaMe Ptures tS actual funds Lailable
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
Computer Charges
Real Estate Rentals
Per Diem Fees and contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Mass Transit Grants
Harbor Maintenance Payments
Airport Operational Improvements
Excess of Funds Available over Expenditures
30761270535
18659978969
5501755495
ACTUAL
30750855535
18907949965
6258046028

54923004999 55916851528
38628192315
OVER
UNDER
10415000
247970996
756290533
993846529
S 93551197314 84880617311 86 705 80003
9657719700 8936947731 7 207 71969
3897551786 2903667043 9 938 84743
174982900 150566986 244 15914
551316167 528306382 230 09785
69162830 47807066 213 55764
113530800 74066957 394 63843
129698900 112125801 175 73099
23155900 4059260 190 96640
966873851 797202270 1 696 71581
74673674923 35971321037 387 03 53886
2660733499 2660733401 98
374486200 374471808 14392
100923993 86427326 144 96667
25000000 25000000 00
132385865 125707629 66 78236
93551197314 S 52798410697 407 320 527 822 86617 06614
32082206614
STATE 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 unit report pro
vided for expenditures totaling 905923600 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Capital Outlay
Grants to Confederate Widows
Operating ExpensePayments to
Central State Hospital
Operating ExpensePayments to
Medical College of Georgia
Regular Operating Expenses for projects
Excess of Funds Available over Expenditures
OVER
UNDER
6 77139600 6 72572000 4567600
2 28784000 2 05860286 22923714
9 05923600 8 78432286 27491314
2 11606100 2 05729431 5876669
12480000 12426940 53060
6500000 6496047 3953
1800000 1640083 159917
5930000 5926899 3101
10000 9800 200
2697500 2680980 16520
750000 603912 146088
10250000 8897620 1352380
958600 815600 143000
4 55844000 4 34493550 21350450
1 92596400 1 92429800 166600
4501000 4124219 376781
S 9 05923600 8 76274881 H 29648719
2157405 S 2157405
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
Budget216
STATE 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
Videdrexndurlf totSingf52 38 olfoof cf Wrkme Psation as presented on page 12 of unit report pro
actual fundsvailable andexpLfitures00 surLds r os63 P o
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
237099400 2 37099400 00
1005500 238104900 1006478 978
2 38105878 978 240477
188201200 1 87960723
17397800 17132877 264923
3745000 3395276 349724
2235400 1965325 270075
1628000 1588256 39744
10644500 10621839 22661
11093000 11080745 12255
3160000 3043083 116917
238104900 S 36788124 1316776 1317754
1317754
217
SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

i
GENERAL COMMENTS
221
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 1978
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1978
FINANCIAL CONDITION
The Consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 230231 shows
there was a surplus in Budget Funds of 3900194 at June 30 1978 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 3900194 the surplus of Revenue Sharing Funds
was 209105 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 425672427 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 1978 were subject to the provisions of the grants and
contracts under which the funds were received
The Expended Plant Fund balance was 95729508739 at June 30 1978 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 1978 for Resident Instruction Fund Other Organized Activities Student Aid Fund Unexpended Plant Fund and
Auxiliary Enterprises is as follows
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balances
For Reserves
For Fund Balances
Total Funds Available
EXPENDITURES
Personal Services
Operating Expenses
Student Aid
Capital Outlay
Excess of Funds Available over Expenditures
TOTAL
BUDGET
FUNDS
AUXILIARY
ENTERPRISES
28496900200 28496900200
10633640140
15525263788
54655804128
548514611
476601634
10633640140
12281690261
51412230601
51454412
00
3243573527
3243573527
497060199
476601634
55680920373 51463685013 4217235360
36489408725
13410376258
2116224988
2453728791
54469738762
1211181611
55680920373
34595477820
12304963156
2116224988
2453728791
51470394755
6709742
51463685013
1893930905
1105413102
2 999344007
1217891353
4217235360222
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 58 and 59 of the Board of Regents of the University System of Georgia audit
report showed that the total approved budget for units of the University System was 53048355300
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures for
all umts 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
28496900200 28496900200 00
24524586200 22915330401 1609255799
53021486400 51412230601 5 1609255799
26868900
51454412
24585512
EXPENDITURES
Personal Services
Operating Expenses
Student Aid
Capital Outlay
53048355300 51463685013 1584670287
Excess of Funds Available over Expenditures
34950393700
13048540500
2235666400
2813754700
53048355300 51470394755 1577960545
511 6709742 670974
34595477820 354915880
12304963156 743577344
2116224988 119441412
2453728791 360025909
The above budget comparison is for the Resident Instruction Fund Other Organized Activities Student Aidund 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 286340 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are guoted as
follows
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
OVERPAYMENTS OF PAYROLL
Accounts receivable of the Resident Instruction Fund included 12268 paid to Felice P Claggion in excess of salary
earned and accounts receivable of the Engineering Experiment Station included 15862 paid to Nathaniel V Evans in excess
of salary earned Both of these overpayments were for February 1978 payroll period Ms claggion was notified by
certified mail on May 31 1978 and Mr Evans was so notified on April 21 1978 These overpayments had not been collected
at October 20 1978GENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
OVERPAYMENTS OF PAYROLL continued
Payroll procedures should be changed to insure that payment is made only after employees have delivered all services
for which expenditure is recognized
Collection of the total overpayments of 28130 should be made from the former employees or from officials responsible
for the disbursement of budget funds
DUPLICATION OF REVENUE AND EXPENDITURES
included in revenues of the Engineering Experiment Station was 50845225 for sales and services of photo and
reproduction service groups A portion of this revenue represented billings to other units of Georgia Institute of
Technology and was charged to operating expenses by these units This procedure results in the overstatement of both
revenue and expenditures in the Statement of Revenues and Expenditures of Current Funds in unit report
Procedures should be instituted to accumulate all costs reallocated to other operating units by expenditure objects
to insure that consolidated statements do not include inflated revenue and costs for interdepartmental activities
INVENTORY OF EQUIPMENT
The Board of Regents requested all operating departments of Georgia Institute of Technology to file an inventory
record of all data processing during the year under review Copies of these records were obtained and were used to compare
with the inventory accounting records and to verify by physical inspection Fourteen items with a cost of 28700000 were
omitted from the records filed with the Board of Regents purchase of these items had been approved by the State EDP Review
committee Failure to include equipment identification numbers on the records did not provide sufficient information to
reconcile with the regular inventory files of the Institution Physical inspections revealed that the information filed
with the Board of Regents was materially incomplete
In cooperation with the Internal Auditing Department of Georgia Institute of Technology visual verification of data
processing equipment of the Engineering Experiment Station with the regular inventory files was made Three items with a
cost of 3588500 were not located It is suggested that the Internal Auditing Department expand this examination to
verify all computer equipment owned by the Institution both the physical location and the utilization of the large number
of systems shown by the records
The audit report for the year ended June 30 1977 reported a serious lack of internal control in the areas of inventory
control records of equipment We again recommend that periodic inspections be made in all departments inventory records
be accurately maintained and all movement of equipment be recorded promptly
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
in the audit report for prior years it has been suggested that records be maintained to reflect uncollected resources
liable for each grant at any time and that reimbursements for expenditures be secured from each grantor promptly In
che 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
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURES
In the year under review Albany State College made a 500000 donation to the Albany State College Foundation
incorporated for Founders Day activities An expenditure of this nature is in violation of Article III Section VIII
Paragraph XII of the State Constitution of Georgia Reimbursement should be secured and deposited to the Resident
Instruction Fund224
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
RESIDENT INSTRUCTION FUND continued
IMPROPER EXPENDITURES continued
In the year under review Albany State College spent 58850 for Christmas cards Expenditures of this nature are beyond
the customary scope of educational purposes Reimbursement should be secured and deposited to the Resident Instruction Fund
RESTRICTED FUNDS
The Board of Regents of the University System of Georgia does not require recording of transactions in the Restricted
Funds on the modified accrual basis Expenditures in excess of funds received were reflected as a deficit in unit report
Many of the deficit balances represent expenditures made in prior years on which reimbursement from the grantor has not
been received In the year under review 235493 of these deficits were written off and are reflected on Exhibit B of
unit report Ordinarily the entire cost of programs of Restricted Funds are funded by the grantor Approved project budgets
for such programs should be reviewed periodically to insure that expenditures do not exceed anticipated revenues The
funding of prior year expenditures of Restricted Funds by the Resident Instruction Fund involves possible participation with
educational funds in unallowable expenditures
LOAN FUNDS
in the year under review the general ledger for the National Direct Student Loan Fund did not balance with subsidiary
accounts receivable records Periodic reconciliation of general ledger accounts to subsidiary records is necessary to
insure proper control
UNEXPENDED PLANT FUND
PRIOR YEARS FINDING
In the audit report for the year ended June 30 1977 the following comment was made
it was noted that 917784 was reserved for student loans by the College The monev loaned to
students was received from the sale of surplus property in prior years All efforts sinH E m2f n
outstanding notes and these funds should be usfd for proper Unexpended Plant Fund purposes only
In the year under review no student loans were collected
COLUMBUS COLLEGE
RETURNED CHECKS
The cash balance at June 30 1978 included 84545 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
FORT VALLEY STATE COLLEGE
RESTRICTED FUNDS
ACCOUNTS RECEIVABLE
included in individual accounts as shown on Schedule 8 of unit report are overdrawn balances of 316127 in the CSRS
Grant 0161527 2238792 in the CSRS Grant 2161518 819483 in the Student Special Services 102753 in the National
Science Foundation 157751 in the National Science Foundation Georgia Science Teachers Project 117569 in the
Water Resources Utilization Conservation 12382 in the Danforth Foundation 1037 in the Ford Foundation and 196342
in the Sulphur Research Institute No receivables were shown as being due from these programs by the College If
additional funds are not forthcoming from these grantors it will be necessary to provide funds from other sources
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
a proposal by the College for repayment of this overexpenditure during a three year period ending June 25 1978 During
the period under review a final payment of 2683036 was madeGENERAL COMMENTS
225
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
LOAN FUNDS
At June 30 1978 the listing of the loans outstanding subsidiary accounts of the National Direct Student Loan Fund
was out of balance by 3238995 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
STUDENT ACTIVITIES FUND
The Student Activities Fund of Fort Valley State College had a deficit of 5721232 at June 30 1978 an increase of
73720 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
RETURNED CHECKS
The cash balance at June 30 1978 included 445368 in checks given by individuals which has been returned by the
bank unpaid Action should be taken immediately to effect the collection of these returned checks
GEORGIA SOUTHERN COLLEGE
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 34940 and the Auxiliary
Enterprises had a cash shortage of 40795 making a total shortage of 75735 Immediate attention should be given to
initiating an adequate internal control system concerning cash
LOAN FUNDS
The notes receivable of the National Direct Student Loan Fund of Georgia Southern College reflected a balance of
226966224 on June 30 1978 However this balance was not verified because steps are now being taken to computerize
the entire billing and collection process for the Loan Funds
NORTH GEORGIA COLLEGE
CASH IN BANKS
In reconciling the bank statement for the fiscal year ended June 30 1978 it was noted that errors made in posting
were never corrected on the books Due to this condition the auditors spent an extraordinary amount of time in the veri
fication of cash in banks
GENERAL JOURNAL ENTRIES
During the course of the audit it was also noted that many general journal entries were posted in error or duplicated
and a number of entries lacked proper documentation
LOAN FUNDS
In the year ended June 30 1978 an adjustment of 48452 was made to the Loan Funds This adjustment was the result
of reconciling subsidiary loan records to the general ledger and was unsupported by loans issued or collected Periodic
reconciliations of subsidiary records should result in only justifiable adjustments
SAVANNAH STATE COLLEGE
ACCOUNTS RECEIVABLE
In the year under review it was noted that eight students were added to the student accounts receivable list These
students were allowed to register on an award letter for a Basic Educational Opportunity Grant However these grants did
not materialize causing the students to become personally liable to Savannah State College for all tuition and fees226
GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE continued
RESTRICTED FUNDS
On June 30 1978 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
LOAN FUNDS
in the year ended June 30 1978 the student receivable control account of the National Direct Student Loan Fund was
not in balance with the subsidiary detail furnished by the Wachovia Bank Winston Salem North Carolina which renders an
accounting service for these loans Savannah State College is currently in the process of balancing the subsidiary student
receivable detail with the control account
ANNUAL LEAVE RECORDS
in the year under review it was noted that inadequate and incomplete annual leave records were being maintained by
officials at Savannah State College However the auditors were assured that corrective actions would be taken to correct
this deficiency
SECURITY OFFICE
in the year ended June 30 1977 and in the year under review it was determined by the Internal Auditing staff of
Savannah State College that the security office had discrepancies in the receipts of monies for automobile campus permits
of 72150 Complete recovery was made from the bonding company on October 20 1978
VALDOSTA STATE COLLEGE
LOAN FUNDS
During the course of the audit it was noted that 27830 was missing from the National Direct Student Loan Fund
However subsequent to June 30 1978 this amount had been collected and deposited to the Valdosta State College Loan Funds
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
BRUNSWICK JUNIOR COLLEGE
INVENTORY OF EQUIPMENT
In the year under review it was noted that a serious internal control problem existed in the area of inventory con
trol The examination indicated the need for better methods of control in the area of equipment location and reporting
to inventory records Physical inspection 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 officials at
Brunswick Junior College assured the auditors that action will be taken to correct these deficiencies
FLOYD JUNIOR COLLEGE
RETURNED CHECKS
The cash balance at June 30 1978 included 234872 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 proceduresGENERAL COMMENTS
227
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE continued
PRIVATE TRUST AND AGENCY FUNDS
PAYROLL DEDUCTIONS
Included in the Private Trust and Agency Funds are overdrawn balances of 11578 for Federal Income Tax 79880 for
State Income Tax and 15232 for retirement 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 as well as subject to penalties if payroll deductions
trust funds are not remitted properly to governmental agencies
GORDON JUNIOR COLLEGE
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 21559 and the Auxiliary
Enterprises had a cash shortage of 9400 making a total shortage of 30959 Immediate attention should be given to
initiating an adequate internal control system concerning cash
MACON JUNIOR COLLEGE
CASH SHORTAGES
During the period under review the Resident Instruction Fund had a cash shortage of 9758 and the Auxiliary
Enterprises had a cash shortage of 14479 making a total shortage of 24237 Immediate attention should be given to
initiating an adequate internal control system concerning cash
MIDDLE GEORGIA COLLEGE
RESIDENT INSTRUCTION FUND
DEFERRED FEES
The auditors noted during the course of the audit that some student fees were being deferred There is no provision
in the policies of the Board of Regents or State law for the deferment of student fees This practice should be discon
tinued immediately or the person or persons responsible for authorizing such deferments could be held personally liable
for the uncollected amounts
RETURNED CHECKS
The cash balance at June 30 1978 included 593997 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 SHORTAGE
During the period under review the Resident Instruction Fund had a cash shortage of 9520 Immediate attention
should be given to initiating an adequate internal control system concerning cash
i229
CONSOLIDATED BALANCE SHEET
OF ALL UMTS OF THE UNIVERSITY SYSTEM OF GEORGIA230
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1978
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
Total Assets
TOTAL
2014298503
3762348852
890893464
7432856114
95729508739
RESIDENT
INSTRUCTION
FUND
798190883
1314818474
307637355
00
00
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
15182588 337732680
748164414 815523046
85300480
00
00
00
44259476
00
109829905672 2420646712 848647482 522049842
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
Total Liabilities Reserves
Fund Balances and Surplus
3179881180 1295314646 726990444
2689783876 1125164369 120275653
103956340422 00 00
3691089
209105
167697
00
1381385
00
00
00
522049842
00
00
109829905672 2420646712 848647482 522049842CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1978
2 31
AUXILIARY 5 STUDENT AID FUND 00 1 LOAN FUNDS 11813797 ENDOWMENT FUNDS PLANT FUNDS 5 PRIVATE TRUST AND
ENTERPRISES UNEXPENDED 318450912 EXPENDED 00 AGENCY FUNDS
422893997 11527853 697026859
104300939 00 00 00 777832786 00 1709193
497955629 00 00 00 00 00 00
885019328 00 32 17354820 2324402565 23489892 00 938330033
00 00 00 00 00 957 295 087 39 00
119169893 33 29168617 23128747 1119773590 57 295 P97 3 S 1637WfiS
65392634 00 00
1419104832 00 00
425672427 00 3329168617
00 00 00
00 00 00
00 1092183456 00 00
00 25239022 00 00
2312874712 00 95729508739 1637066085
00 2142007
00 209105
00
00
00
00
1910169893
00 3329168617 2312874712 1119773590 95729508739 1637066085
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1978
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
Indirect Funding Communications
Department of Administrative Services
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
28496900200 22344857000
4875024665
1101624810
90287844
2450477833
2116224988
10633640140
724722 9244
143772292
1615032455
4430521071
1087251766
155922108
358286000
487248852
00
26158903928
54655804128
548514611
476601634
1025116245
3549283874
787950463
75539190
1186658960
5599432487
6690624090
45668874
18542546
622668390
668253805
33077726
298656000
278425820
14255349738
36600206738
26868900
26868900
Total Funds Available
55680920373 3662707563fCONSOLIDATED 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 1978
235
CURRENT FUNDS
OTHER STUDENT UNEXPENDED
ORGANIZED AUXILIARY AID PLANT
ACTIVITIES ENTERPRISES FUND FUND
4337243200
1315115592 311620838 11470202 1144797590
2783004222
148909838 9436882 8617435 2446964962 418997961 4 15 12 076 872 993 776 953 224 541 883 16 70 05 46
59630000 29003955 1 728 732 74
3 32 012 435 599 735 84 27
5904565255
10241808455 32 435 735 27
2116224988
2116224988
2116224988
2116224988
1814800000
10625199
2053509
3278452
119021283
134978443
88666536
650004
61533614
45156036
6945803
301259984
639190420
2453990420
497060199
476601634
973661833
24585512
24585512
S 10241808455 4217235360 S 2116224988 2478575932CONSOLIDATED 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 1978
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Liability Insurance
Total Personal Services
OPERATING EXPENSES
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Communications
Power Water and Natural Gas
Publications Publicity and Printing
Rents Other Than Real Estate
Insurance and Bonding
Workmens Compensation and Indemnities
Tuition and Scholarships
College Work Study Program
Equipment Purchases
Other Operating Expenses
Computer Charges
Real Estate Rentals
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
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 Other Than Real Estate
Equipment Purchases
Other Expenditures
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
Total Expenditures
Excess of Funds Available over Expenditures
33417233124
1579749375
1065093983
366123435
61208808
RESIDENT
INSTRUCTION
FUND
25358700217
1233487207
775897611
224585603
32476651
36489408725 S 276 251 472 89
665041937 4 496 702 41
95236617 521 194 87
48676958 351 399 79
3280452403 17 178 200 76
927836892 6 947 721 00
692592489 4 839 192 07
1942029451 13 537 964 74
326948076 2 566 595 41
956927985 5 347 241 12
67959368 440 813 96
3798612 37 951 12
517054594 5 045 695 49
2325216473 18 023 302 323 18
343216590 2 448 23
117678149 984 405 518 732 14
52342304 72
489592557 4 054 108 75
557774803 2 92 5 461 33
13410376258 90 152 119 09
2116224988
26658101
6878062
127870137
75949847
199647
254965
327911788
16170566
48104618
1823731060
2453728791
54469738762
1211181611
ill
36640359198
13283560
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of changes in Fund Balances
Auxiliary Enterprises
55680920373
36627075636
6709742 13283560
1217891353
12lll816il 13283560CONSOLIDATED 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 1978
CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
STUDENT
AID
FUND
UNEXPENDED
PLANT
FUND
6335301001
285209966
240369849
80942104
28507611
6970330531
1723231906
61052202
48826523
60595728
224546
1893930905
209136546
32220566
13536979
1343254605
166902510
129934662
265921536
59688557
115911055
14601127
5550503
522886255
58556697
17659718
9280698
68369144
256340089
3289751247
6235150
10896564
19377722
66162282
78738620
22311441
10599978
06292818
9276845
3500
6934542
39827570
1566617
2488334
15812538
8888581
1105413102
2116224988
10260081778
18273323
S 10241808455
2999344007
1217891353
4217235360
26658101 6878062 127870137 75949847 199647 254965 327911788 16170566 48104618 1823731060
2453728791
21162249 88 2453728791
00 24847141
21162249 88 2478575932
18273323
1217891353
00
24847141
00
24847141BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
240
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1978
ASSETS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
171950846 174507671 48834341 00 395292858
232449677 98863276 35616711 00 366929664
91232257 201681935 6376283 00 116825961
32186839 521252185 100425430 00 653864454
46360426 22426402 7280918 00 76067746
12487148 13034043 3476816 00 28998007
31677233 87000 2787551 00 34551784
26492412 32452497 7076535 00 66021444
2155165 23859279 8847625 00 34862069
4512823 29663770 5798834 00 39975427
15150029 39649980 10794149 00 65594158
25968662 6415090 4839929 00 37223681
24294195 2164956 3199596 oo 29658747
51886727 10158773 5665223 00 67710723
33540617 14874678 9199749 00 57615044
31056773 27997500 11401703 00 70455976
8199368 8258820 6537313 00 22995501
8674478 11234537 2815463 00 22724478
19351488 7941545 1753068 00 29046101
6117067 88460 984792 00 7190319
4410331 6644595 1612940 00 12667866
21517370 10264635 4396390 00 36178395
16255851 1800000 1549633 00 19605484
1192840 1506932 396086 00 3095858
7703985 3538420 1529950 oo 12772355
5053706 5246870 747223 00 11047799
16021164 281100 1366675 00 17668939
2708625 18681858 2708993 00 24099476
7026377 12381414 1258792 00 20666583
4866503 7547831 5512055 00 17926389
14388328 290822 2284964 00 16964114
3766087 21600 561625 00 4349312
00
00
00
798190883 1314818474 307637355
00 2420646712
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1978
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
244146824 150829241 3167 93 3952928 58
163379425 199644747 39054 92 3669296 64
84536064 32137088 1528 09 1168259 61
387942737 264939747 9819 70 6538644 54
61957052 13392418 7182 76 760677 46
7618811 21162485 2167 11 289980 07
8034125 26327050 1906 09 345517 84
18687989 47041925 2915 30 660214 44
36900190 14754400 167925 21 348620 69
15267393 24066210 6418 24 399754 27
17259431 48035693 2990 34 655941 58
15274406 21594800 3544 75 372236 81
14446429 12773491 24388 27 296587 47
47721894 18927100 10617 29 677107 23
16637241 40835729 1420 74 576150 44
26639885 42673903 11421 88 704559 76
5476993 17210779 3077 29 229955 01
11258898 11200610 2649 70 227244 78
16371041 12286300 3887 60 290461 01
3956257 2837452 3966 10 71903 19
5157354 7374775 1357 37 126678 66
19795842 16258090 1244 63 361783 95
11141348 8095800 3683 36 196054 84
1466794 1621750 73 14 30958 58
5896657 7113915 2382 17 127723 55
2906196 8056400 852 03 110477 99
11130935 5444600 10934 04 176689 39
10821059 13208325 700 92 240994 76
8501289 11254891 9104 03 206665 83
2001865 15913730 107 94 179263 89
10825756 6069225 691 33 169641 14
2156466 2081700 1111 46 43493 12
00
00
00
1295314646 1125164369
167697 2420646712242
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1978
ASSETS
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 Extension Service
Veterinary Medicine Experiment Station
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
i 42022287
14540624
11773924
44875116
14969653
2243680
443844
2341639
ACCOUNTS
RECEIVABLE
4324279
1453366
9070243
554226950
134062848
37726728
1400000
5900000
INVENTORIES
00
00
6328268
78972212
00
00
00
00
INVESTMENTS
TOTAL
00 46346566
00 15993990
00 27172435
00 588324046
00 119093195
00 35483048
00 1843844
00 3558361
00 10831997
00 848647482
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1978
243
CURRENT
LIABILITIES
LIABILITIES RESERVES AND SURPLUS
RESERVES SURPLUS
45522696
8911396
7455849
494407358
118867995
35234740
2303296
3455117
00 823870 46346566
7070975 11619 15993990
20017468 300882 27172435
93187210
00
00
00
00

729478 588324046
225200
248308
459452
103244
19093195
35483048
1843844
3558361
10831997
00
10831997
S 7r269f90444 S 120275653 BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1978
245
ASSETS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
3 07491250 419975616 00 112484366 112484366
12716174 24027921 00 36744095 36744095
17407869 63535500 579430 81522799 81522799
84782177 549273 00 85331450 85331450
84111693 100962943 00 16851250 16851250
2512493 1186823 00 3699316 3699316
2666430 2679490 8500000 13845920 13845920
754726 3957644 3333169 8045539 8045539
9960359 47107914 00 57068273 57068273
3714779 2116194 6337477 12168450 12168450
5294175 10619634 1777865 7103324 7103324
5597808 9038691 17948603 21389486 21389486
28074624 33224101 00 5149477 5149477
22573976 27746145 00 5172169 5172169
6025060 8999525 00 2974465 2974465
2655671 10252512 900000 8496841 8496841
9628776 176956 00 9805732 9805732
1109046 1425139 00 316093 316093
2514430 3694451 00 1180021 1180021
845569 2882766 00 2037197 2037197
1904142 1822185 00 3726327 3726327
1550316 2804185 650000 1903869 1903869
2470534 2532334 00 61800 61800
138054 472023 00 333969 333969
2709703 3897555 00 1187852 1187852
1320388 2162908 00 3483296 3483296
2679001 24655 00 2703656 2703656
443925 1331587 00 1775512 1775512
339677 00 00 339677 339677
2163171 00 4232932 6396103 6396103
452399 3602138 00 3149739 3149739
240760 476577 00 717337 717337
17353219 22237661 00 4884442 4884442
3 37732680 S 815523046 S 4425 9476 S 522049842 522049842
246
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 197B
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES INVESTMENTS TOTAL
19500959 16937048 58673944 220271191 315383142
142266653 13342939 40903605 00 196513197
26110196 600000 20957866 00 47668062
119196503 23258428 117912318 478200000 738567249
3535393 14249828 8464826 00 19179261
14116675 1211353 10620980 4000000 29949008
3166172 979514 12818394 00 16964080
2206817 2292464 22273441 25910200 52682922
79179704 6880553 6681483 00 65617668
18785997 909004 16198076 00 35893077
25323817 6187802 31139319 00 62650938
21540138 375300 12330783 00 8834055
39269380 1029522 11501526 18500000 70300428
21660276 6171348 6659563 00 8829365
14031923 132447 20514526 50000000 84678896
100508460 218222 14492473 00 115219155
11975548 1591936 15177739 5000000 33745223
676440 2633518 6969258 3755000 14034216
00 00 00 00 00
825382 508441 900246 00 2234069
2451297 453127 3995674 5000000 11900098
325072 1068110 8673386 00 9416424
7829773 661435 6117863 1000000 15609071
333412 31441 680618 1750000 2795471
3721613 3855 2476521 2600000 8801989
1828676 182786 3942899 8000000 13954361
6255171 125575 3416839 00 9797585
4061134 2040 8344752 15000000 27407926
11512071 901146 5369984 2000000 19783201
13916584 546807 10531140 44032937 41194300
12801919 660603 8480774 00 3660542
203348 154347 734813 00 685812
102362
00
102362
422893997 104300939 497955629 885019328 1910169893BALANCE SHEET
BY DNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1978
LIABILITIES RESERVES AND FUND BALANCES
CURRENT FUND
LIABILITIES RESERVES BALANCES TOTAL
7484520 307898622 00 3 15383142
7559652 84726846 104226699 1 96513197
3578339 44089723 00 47668062
24736529 414345110 299485610 7 38567249
1480102 17699159 00 19179261
69413 22326535 7553060 29949008
435853 16528227 00 16964080
728918 45823427 6130577 52682922
60510 1238625 66916803 65617668
247658 35645419 00 35893077
1559667 61091271 00 62650938
122015 19551600 28507670 8834055
1149478 38588387 30562563 70300428
3338348 8045358 20213071 8829365
814311 60359142 23505443 84678896
305841 39438447 75474867 l 15219155
72032 33673191 00 33745223
732780 13301436 00 14034216
00 00 00 00
246718 1549264 438087 2234069
00 11275938 624160 11900098
181932 9234492 00 9416424
1239905 14369166 00 15609071
00 1875042 920429 2795471
957080 6939878 905031 8801989
00 12932204 1022157 13954361
366757 8701223 729605 9797585
429583 22004269 4974074 27407926
55220 13515401 6212580 19783201
368258 40826042 00 41194300
6991581 10852689 21504812 3660542
27113 658699 00 685812
52521 00 49841 102362
S 65392634 1419104832 S 425672427 19 10169893
248
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1978
ASSETS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND INVESTMENTS B FUND
AND IN BANKS TOTAL ALANCES
10078065 403870242 4 13948307 4 13948307
5812316 130961463 1 36773779 1 36773779
34849757 319357187 3 54206944 3 54206944
33574336 953307289 9 19732953 9 19732953
774416 62757530 63531946 63531946
10087720 27482505 37570225 37570225
6626687 44562613 51189300 51189300
7164320 35195022 42 359342 42359342
1891555 126715797 1 28607352 1 28607352
9631743 79091064 88722807 88722807
9464926 227320647 2 36785573 2 36785573
5496243 41236452 46732695 46732695
13417069 84181407 97598476 97598476
157311 142562480 1 42405169 1 42405169
4808791 110886689 1 15695480 1 15695480
2512434 158062498 1 60574932 1 60574932
2078984 36104560 38183544 38183544
1536392 37063978 38600370 38600370
00 00 00 00
19424 226800 246224 246224
4426870 7175013 11601883 11601883
2619865 14317220 16937085 16937085
450494 851725 1302219 1302219
00 00 00 00
1163364 2371263 3534627 3534627
00 00 00 00
1972594 12381987 14354581 14354581
2498595 8578016 11076611 11076611
1071706 9868185 10939891 10939891
4312689 43004471 47317160 47317160
730675 97817879 98548554 98548554
47750 42838 90588 90588
00
00
3217354820 3329168617 3329168617BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1978
ASSETS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND
AND IN BANKS
54616523
00
952875
37327066
INVESTMENTS
1068677606
3091689
234639170
719991456
00
00
79032
977758
00
1304271
00
00
1885778
70972
214913
00
00
00
00
00
173455
00
00
00
15000
00
00
87550
00
00
00
00
00
1014061083
3091689
235592045
757318522
FUND
BALANCES
1014061083
3091689
235592045
757318522
00 00
2710000 2710000
9252705 9331737
27200671 28178429
8139246 8139246
11067174 112371445
4150000 4150000
00 00
56386559 58272337
1000000 1070972
47182345 47397258
00 00
00 00
00 00
00 00
00 00
2808713 2982168
11000000 11000000
00 00
677137 677137
2058753 2073753
00 00
00 00
11314535 11402085
00 00
103250 103250
2770947 2770947
180609 180609
00
00
00
27 10000
93 31737
281 78429
81 39246
123 71445
41 50000
00
582 72337
10 70972
473 97258
00
00
00
00
00
29 82168
110 00000
00
6 77137
20 73753
00
00
114 02085
00
1 03250
27 70947
1 80609
sfni5278S3 2324402565 2312874712 2312874712250
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1978
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL
65576273 89621997 00 155198270
7913289 00 00 7913289
18087802 198063600 00 216151402
127102059 96663362 00 223765421
4278247 3000000 9 17784 8196031
497068 00 00 497068
6098497 00 00 6098497
486598 1595000 10 50800 2159202
72292450 83434675 00 155727125
2810283 12006000 00 9195717
22453082 41999200 00 19546118
14150 00 00 14150
2763363 3200000 00 436637
1492585 00 00 1492585
29469925 92500000 00 121969925
5785223 00 00 5785223
1147979 26500000 00 27647979
19684 2330000 00 2349684
00 00 00 00
3170682 00 00 3170682
00 00 00 00
125001 00 00 125001
00 00 00 00
124113 00 50 00000 5124113
1384884 279952 50 00000 6664836
155000 00 00 155000
232176 69999500 00 70231676
2679270 4095000 34 00000 4815730
1962348 250000 81 21308 10333656
00 00 00 00
1055723 49294500 00 50350223
2664835 00 00 2664835
1006485 3000000
318450912 777832786
1993515
23489892 1119773590BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1978
251
LIABILITIES RESERVES AND SURPLUS
SURPLUS
CURRENT STATE REVENUE
LIABILITIES RESERVES FUNDS SHARING FUNDS TOTAL
155187316 00 10954 00 1 55198270
7913289 00 00 00 7913289
215342670 00 8 08732 00 2 16151402
223371581 00 1 84735 2091 05 2 23765421
6748292 917784 5 29955 00 8196031
475110 00 21958 00 497068
5809918 288579 00 00 6098497
2154800 00 4402 00 2159202
155382791 00 3 44334 00 1 55727125
9195717 00 00 00 9195717
19546118 00 00 00 19546118
00 00 14150 00 14150
411875 00 24762 00 436637
1492585 00 00 00 1492585
121969925 00 00 00 1 21969925
5785223 00 00 00 5785223
27367525 279398 1056 00 27647979
2343500 00 6184 00 2349684
00 00 00 00 00
3153712 00 16970 00 3170682
00 00 00 00 00
00 125001 00 00 125001
00 00 00 00 00
00 5124113 00 00 5124113
266880 6303449 94507 00 6664836
155000 00 00 00 155000
70165776 00 65900 00 70231676
2698688 2117042 00 00 4815730
250000 10083656 00 00 10333656
00 00 00 00 00
50336830 00 13393 00 50350223
2664835 00 00 00 2664835
1993500 00 25239022 S 21 15 42007 S 209 00 05 11 1993515
S1092183456 S 19773590
252
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1978
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
BUILDINGS
854002467 8606504386
443274713 3981255529
325289881 6082955503
493801847 15176558265
469 177 98 9 861 686 51
258 253 82 9 028 129 68
896 248 49 10 647 347 R2
209 707 60 13 12 6 536 93
340 989 89 16 230 652 5 6
359 412 42 13 189 931 64
48 899 00 27 068 079 99
5 580 00 11 895 871 43
284 022 29 12 039 792 34
166 158 00 15 910 122 51
556 263 54 21 124 704 02
2 90 190 94 25 777 665 37
67 441 25 11 840 978 36
547 240 34 4 527 553 62
250 000 00 5 187 867 78
91 468 56 1 892 837 21
142 470 23 5 171 061 22
3 94 001 11 4 746 294 29
72 465 30 5 955 967 59
152 859 45 1 812 535 4S
169 490 00 5 132 371 08
111 990 00 4 411 805 37
158 507 89 5 424 390 20
121 415 00 5 374 597 2 3
439 707 17 4 967 389 03
18 400 00 9 517 891 41
176 494 78 8 083 639 83
197 990 00 2 011 353 84
264114314
3116053413 61307293428BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1978
253
INVESTMENT IN PLANT
IMPROVEMENTS
OTHER THAN
BUILDINGS
EQUIPMENT
DUE TO
OTHER FUNDS
CONSTRUCTION
IN PROGRESS
TOTAL
FUND BALANCES
900169304
40932232
110377894
726958361
5229339273
2412286389
2508182288
8055379778
I 00
00
00
139305916
265018400 15855033830
00 6877748863
180972900 9207778466
00 24313392335
324
641
447
475
888
1107
1622
72 9
480
1604
1357
810
98416
25652
36979
98193
95127
99703
38712
38564
16404
09244
92543
07773
3227
3147
3857
4278
6521
4560
8949
4003
3005
4079
5292
7014
57134
36142
84744
56594
10314
12010
05568
40698
05935
27022
94641
57888
00
00
00
00
00
00
00
00
00
00
00
00
18264900
00
00
137606200
00
00
00
00
00
00
00
213772100
1406606899
1307500144
1584881354
2046685440
2398169686
1921746119
3768842179
1663424405
1580903802
2175964317
2833183940
3603023392
1837
557
126
415
196
1361
905
516
508
351
60
296
1170
612
343
209
44267
67150
51804
92658
76704
21064
36891
83962
76111
53572
71363
53512
98831
58918
71773
89865
2635
1869
919
585
1290
1932
1591
585
1532
1368
1059
2036
1879
2936
1645
413
20908
84086
40525
72460
12481
11144
87707
08342
25256
94191
59606
49851
47295
48202
29029
76462
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
13981972
00
167259200
00
00
00
00
00
00
00
13172500
00
00
00
00
1638107136
764212604
748379107
465854895
780042330
843361748
852567887
306731794
734287475
624427300
670320778
796077086
845755746
1308536261
1024914263
283300711
74065206
S 3848808752
159566927
26586610890
00
00 497746447
1139305916 S 1010048172 S957 295 087 39254 BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1978
ASSETS FUND
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology 164499298 00 50000000 214499298 214499298
Georgia State University 129560508 00 00 12 9560508 129560508
Medical College of Georgia 4476184 00 260000000 264476184 264476184
University of Georgia 135029810 00 539300000 674329810 674329810
SENIOR COLLEGES
Albany State College 2236274 00 00 2236274 2236274
Armstrong State College 6839438 17091 93 00 8548631 8548631
Augusta College 14048913 00 6092041 20140954 20140954
Columbus College 7414121 00 14376100 21790221 21790221
Fort Valley State College 21534922 00 00 21534922 21534922
Georgia College 8758751 00 10102483 18861234 18861234
Georgia Southern College 81056452 00 2356954 83413406 83413406
Georgia Southwestern College 6107975 00 6797776 12905751 12905751
North Georgia College Savannah State College 13042102 3504793 00 00 11764317 00 24806419 3504793 24806419 3504793 38008633
Valdosta State College 38008633 00 00 38008633
West Georgia College 8779422 00 2500000 11279422 11279422
JUNIOR COLLEGES
Abraham Baldwin Agricultural College 11362700 00 8970492 20333192 20333192
Albany Junior College 1064147 00 2005000 3069147 3069147
Atlanta Junior College 3382966 00 00 3382 966 3382 966
Bainbridge Junior College 63222 00 00 63222 63222 5486726
Brunswick Junior College 5486726 00 00 5486726
Clayton Junior College 3797535 00 1920000 5717535 5717535
Dalton Junior College 2825913 00 3000000 5825913 5825913
Emanuel County Junior College 4176317 00 00 4176317 4176317
Floyd Junior College 294305 00 3500000 3794305 3794305
Gainesville Junior College 3030047 00 1000000 4030047 4030047
Gordon Junior College 1440792 00 00 1440792 1440792 2609970
Kennesaw Junior College 1109970 00 1500000 2609970
Macon Junior College Middle Georgia College 14252941 1110054 00 00 3409546 2896726 17662487 4006780 17662487 4006780
South Georgia College 1749552 00 6838598 5089046 5089046
Waycross Junior College 481180 00 00 481180 481180
OTHER
Skidaway Institute of Oceanography 00 00 00 00 00
697026859 17091 93 938330033 1637066085 1637066085

ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA256
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
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
RESIDENT INSTRUCTION FUND
JUNE 30 1978
EXCESS PRIOR YEARS
OF FUNDS ADJUSTMENTS
AVAILABLE AND INCREASES PAYMENTS
SURPLUS OVER DECREASES TO BOARD SURPLUS
JULY 1 1977 EXPENDITURES TO RESERVES OF REGENTS JUNE 30 1978
9293 4564992 4248199 9293 316793
7122494 6960313 3054821 7122494 3905492
884489 3793798 3946607 884489 152809
2498664 5675979 6657949 2498664 981970
310261 439221 279055 310261 718276
00 124430 341141 00 216711
79212 123493 67116 79212 190609
404995 729168 437638 404995 291530
8928989 21045274 4252753 8928989 16792521
974479 24647 617177 1 974479 641824
2765986 1213053 914019 2765986 299034
171195 226510 127965 1 171195 354475
1251366 274201 2164626 1251366 2438827
3261956 17073 1078802 3261956 1061729
102158 32 142042 102158 142074
563340 576082 566106 563340 1142188
268323 305028 2701 268323 307729
253184 386014 121044 253184 264970
353480 71840 316920 353480 388760
127237 292321 104289 127237 396610
103526 27183 108554 103526 135737
114510 274346 398809 114510 124463
3425015 131811 236525 3425015 368336
1936915 4634 2680 1936915 7314
1528226 537336 299119 1528226 238217
5378 2223 82980 5378 85203
1256335 784809 308595 1256335 1093404
66215 635194 565102 66215 70092
1130270 198565 711838 1130270 910403
140 119779 108985 140 10794
101647 22197 46936 101647 69133
127808 71366 39780 127808 111146
Skidaway Institute of Oceanography
00
00
00
00
534337496 13283560 13451257 134337496 167697ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1978
257
SURPLUS
JULY 1 1977
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1978
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 Extension Service
Veterinary Medicine Experiment Station
OTHER
Skidaway Institute of Oceanography
1011
1406645
3112227

2204152
12197
246337
21626
456958
74212
490852
1317979 16634702

2124279
11904
490225
33035
5933
1200
366912
62593
791734
1011
1406645
3112227
17364180 1317979
2 349479
260212
30773
136279
2204152

1200
823870
11619
300882
72 9478
12197
246337
21626
5933

225200
248308
459452
103244
00
S 5022143 SfUB273323 19654708 022143 1381385258
ANALYSIS OF CHANGES JN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1978
SURPLUS
JULY 1 1977
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1978
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
Clayton Junior College
State Funds
Revenue Sharing Funds
42 00 172 00 10782 00 42 00 10954 00
08 00 00 00 00 00 08 00 00 00
2204448 00 456713 00 1265445 00 22 044 48 00 8 08732 00
1261036 5518 183883 00 852 209105 12 610 55 36 18 1 2 84735 09105
00 00 5 29955
00 00 21958 00
00 00 2 88579 00
00 00 4402 00
1259154 00 14 11331 00
00 00 00 00
00 00 00 00
00 00 14150 00
00 00 24762 00
00 00 00 00
6596 00 00 00
00 00 00 00

00
00
00
288579
00
00
00
1755665
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
12

00
00
00
00
00
00
00
59154
00
00
00
00
00
00
00
00
00
00
00
6596
00
00
00
52 99 55
219 58
00
00
00
44 02
00
3443 34
00
00
00
00
00
141 50
00
247 62
00
00
00
00
00
00
00
00 00 2 804 54 00 2 793 98 00 00 00 1056 00
1163 00 61 84 00 00 00 1163 00 6184 00
00 00 00 00 00 00 00 00 00 00
00 00 169 70 00 00 00 00 00 16970 00
00 00 00 00 00 00 00 00 00 00
00 00 1 250 01 00 1 250 01 00 00 00 00 00
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1978
SURPLUS
JULY 1 1977
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1978
JUNIOR COLLEGES continued
Dalton Junior College
State Funds
Revenue Sharing Funds
Emanuel County Junior College
State Funds
Revenue Sharing Funds
Floyd Junior College
State Funds
Revenue Sharing Funds
Gainesville Junior College
State Funds
Revenue Sharing Funds
Gordon Junior College
State Funds
Revenue Sharing Funds
Kennesaw Junior College
State Funds
Revenue Sharing Funds
Macon Junior College
State Funds
Revenue Sharing Funds
Middle Georgia College
State Funds
Revenue Sharing Funds
South Georgia College
State Funds
Revenue Sharing Funds
Waycross Junior College
State Funds
Revenue Sharing Funds
OTHER
Skidaway Institute of Oceanography
State Funds
Revenue Sharing Funds
00 00 00 00 00 00 00 00 00 00
00 00 5124113 00 5124113 00 00 00 00 00
40619 00 6397956 00 6303449 00 40619 00 94507 00
00 00 00 00 00 00 00 00 00 00
453638 00 65900 00 00 00 453638 00 65900 00
1464 00 2117042 00 2117042 00 1464 00 00 00
00 00 10083656 00 10083656 00 00 00 00 00
00 00 00 00 00 00 00 00 00 00
00 00 4548 00 8845 00 00 00 13393 00
00 00 00 00 00 00 00 00 00 00
50
00
1425500 1425485
00 jOO
50
00
15
00
S 2715428 S 24847141 S22496029 S 2715428 2351112
SUtWARY
State Funds
Revenue Sharing Funds
2709910 24847141 22705134 2709910 2142007
5518 00 209105 5518 209105
S 2715428 S 24847141 S22496029 S1 2715428 2351112

ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
J262
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1978
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 REVENUES
JULY 1 1977 IN PERIOD TOTAL
98887165 2841021996 28 410219 96
36584168 451584261 4 515842 61
117798677 1377543798 13 775437 98
224527104 3087341663 30 873416 63
18148148 393601505 3 936015 05
3594244 73363128 733631 28
15109560 75904721 759047 21
7569021 135293070 1 352930 70
51618464 387848060 3 878480 60
19422676 77046779 770467 79
9398543 160360694 1 603606 94
18163159 90698030 906980 30
5384621 70899523 708995 23
17472412 359452656 3 594526 56
8514487 158835609 1 588356 09
8926401 167248783 1 672487 83
24444754 124437039 1 244370 35
306374 66324039 663240 39
00 90493171 904931 71
742236 24377436 243774 36
2779696 56586778 565867 78
1614977 33684516 336845 16
00 51535174 515351 74
328308 8116566 81165 66
3142407 51470096 514700 96
2047662 50341400 503414 00
2179150 35193704 351937 04
1660458 19216039 192160 39
3815337 23115500 231155 00
10031148 35070869 350708 69
6535615 87019809 870198 09
3783711 18290587 182905 87
5992724 123956857 123956857
30523407 10807273856 10807273856ANALYSIS OF CHANGES IN FUND BALANCES
263

BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRIC ted FUNDS JUNE 30 1978
YEAR ENDED
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH STUDENT UNEXPENDED
INSTRUCTION CONTRACT AID PLANT BALANCE
AND OTHER OVERHEAD FUND FUND TOTAL JUNE 30 1978
2004053200 635012515 1 88359080 00 2827424795 112484366
269859479 31976295 1 49588560 00 451424334 36744095
1263039193 95546135 45234348 100 000 00 1413819676 81522799
2752139273 214515487 2 59882557 00 3226537317 85331450
187346655 4202810 2 03348938 00 394898403 16851250
28344362 240694 44673000 00 73258056 3699316
30759186 1008732 45400443 00 77168361 13845920
48321835 2379803 84114914 00 134816552 8045539
200243248 22517951 1 59299765 3 372 87 382398251 57068273
33181768 1366037 49753200 00 84301005 12168450
36803172 3386577 72466164 00 162655913 7103324
43437971 2733712 41300020 00 87471703 21389486
39489488 3077604 28567575 00 71134667 5149477
172183691 62 601 60 1 93309048 00 371752899 5172169
76352789 2337818 79185024 65 000 00 164375631 2 974465
82361851 5703016 79613476 00 167678343 8496841
82776276 2364725 53935060 00 139076061 9805732
17191744 1074760 48047816 00 66314320 316093
24909875 279717 64123558 00 89313150 1180021
15359976 60346 7662153 00 23082475 2037197
32743072 750413 22146662 00 55640147 3726327
14823285 1111559 17460780 00 33395624 1903869
40483974 5200 10984200 00 51473374 61800
953847 23007 7134051 00 8110905 333969
36802042 1160862 15506782 450 35 53424651 1187852
30224000 357370 18324396 00 48905766 3483296
15858400 179376 18631422 00 34669198 2703656
7444404 65600 11590981 00 19100985 1775512
4628421 196689 21766050 00 26591160 339677
16010150 502516 22193248 00 38705914 6396103
47769933 1131634 41504118 00 90405685 3149739
6751048 209862 11117599 32 784 52 21356961 717337
96970059 28095080 1069834062 00 200707 00 04 125065139 11015747421 4884442
S 7809617667 21 16224988 522049842
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1978
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
EXCESS OF
FUNDS
AVAILABLE
BALANCE OVER ADJUSTMENTS DECREASE IN
JULY 1 1977 EXPENDITURES PRIOR YEARS RESERVES
00 144036088 183699 3073566
76070632 146255003 66237 00
1692870 24219602 6699 00
254473816 507350251 3777579 8087
66322 7066291 59386 00
3838652 17913537 00 1345078
00 4768227 00 3425726
7713625 31594532 3257 00
58535002 8507886 126085 00
00 13819846 2303 00
13997350 24207237 79333 00
22314959 6197318 4607 00
15364683 52138610 156487 00
29841507 9485756 142680 00
21696071 44019667 45690 3329115
54826292 85507392 12982 1875325
00 9196925 8380 2934406
00 6301436 00 00
00 00 00 00
00 1361442 00 00
189578 7900098 00 00
149291 2982033 19753 00
00 8395177 643688 417677
956762 1845471 00 00
455298 4198865 22 3430 946093
492242 10003861 500 00
525320 6251434 164931 00
3742325 20033674 00 00
4849625 15255241 00 00
00 24508509 412 6090708
22774702 1473756 00 00
51650 580401 00 00
123646
73805
299383954 1217891353 4274738
23445781ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1978
265
DEDUCTIONS
RESERVES AND
FUND BALANCES
INCREASE IN CARRIED BALANCE
TOTAL RESERVES OVER TOTAL JUNE 30 1978
147293353 44599359 1 02693994 147293353 00
146321240 12778400 1 05386773 118165173 104226699
24226301 9803389 16115782 25919171 00
511135917 1500000 4 64624123 466124123 299485610
7125677 7059355 00 7059355 00
19258615 1781651 13762556 15544207 7553060
8193953 1060000 7133953 8193953 00
31591275 5362901 27811422 33174323 6130577
8381801 00 00 00 66916803
13822149 12920494 901655 13822149 00
24127904 10130554 00 10130554 00
6192711 00 00 00 28507670
52295097 13484458 23612759 37097217 30562563
9628436 00 00 00 20213071
47394472 1580000 44005100 45585100 23505443
87395699 3314763 63432361 66747124 75474867
12139711 00 12139711 12139711 00
6301436 1164416 5137020 6301436 00
00 00 00 00 00
1361442 354420 568935 923355 438087
7900098 1188053 6277463 7465516 624160
3001786 2852495 00 2852495 00
8169166 2231647 5937519 8169166 00
1845471 171193 1710611 1881804 920429
5368388 2222043 2696612 4918655 905031
10004361 1885475 7588971 9474446 1022157
6416365 1695067 4517013 6212080 729605
20033674 3698774 15103151 18801925 4974074
15255241 2311883 11580403 13892286 6212580
30598805 00 30598805 30598805 00
1473756 203866 00 203866 21504812
580401 432180 199871 632051 00
73805 00 145786836 9 00 73536563 S 00 1119323399 49841
1245611872 1 425672427
266
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
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM Of GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1978
ADDITIONS
BALANCE GIFTS FOR INTEREST ADJUSTMENTS
lTULY 1 1977 LOAN INCOME PRIOR YEARS
U U1J1 X 1 ZJ t 1
394311701 17660835 5714568 00
119077221 18175624 1127302 00
313586285 39605624 6401624 00
886504900 24683569 26023265 00
62085781 1797406 427549 57069
35993776 2263011 270650 00
43805711 8580156 280943 40047
36981139 5688630 584857 00
129999543 00 1481556 32 38995
91135512 168200 1746975 00
225549862 16566522 2641156 00
47837680 372600 577401 00
93512579 2810713 2799512 48452
143405601 130000 651295 9600
98239301 19576631 1226551 00
148069628 16005814 1418800 00
35690053 2859732 381432 00
39215896 00 586136 00
00 00 00 00
168938 100000 2911 00
11608123 00 60420 oo
15965808 1011111 97095 50000
4815863 3413300 55093 00
00 00 00 00
3552981 22425 4276 00
00 00 00 00
14203922 361751 60555 00
10837543 381600 48042 00
11142706 200000 43460 00
45364887 2736967 288957 00
91638119 8483967 599167 00
42338 41150 7100 00
00
00
00
3154343397 186870738
55608648
3347259ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
267
TOTAL
23375403
19302926
46007248
50706834
2282024
2533661
8901146
6273487
4720551
1915175
19207678
950001
5561773
790895
20803182
17424614
3241164
586136
00
102911
60420
1158206
3358207
00
26701
00
422306
429642
2 434 60
3025924
9083134
48250
YEAR ENDED JUNE 30 1978
DEDUCTIONS
LOAN BALANCE
EXPENSE CHARGE OFFS TOTAL JUNE 30 1978
2579340 1159457 3738797 413948307
113685 1492683 1606368 136773779
890742 4495847 5386589 354206944
5008806 12469975 17478781 919732953
258219 577640 835859 63531946
326972 630240 957212 37570225
246669 1270888 1517557 51189300
158268 737016 895284 42359342
2449425 3663317 6112 742 128607352
1240187 3087693 4327880 88722807
1655557 6316410 7971967 236785573
246059 1808927 2054986 46732695
1403496 72380 1475876 97598476
681284 1110043 1791327 142405169
1032187 2314816 3347003 115695480
904714 4014596 4919310 160574932
540680 206993 747673 38183544
231049 970613 1201662 38600370
00 00 00 00
3525 22100 25625 246224
00 66660 66660 11601883
160551 26378 186929 16937085
37190 118247 155437 1302219
00 00 00 00
40180 4875 45055 3534627
00 00 00 00
32059 239588 271647 14354581
22874 167700 190574 11076611
41293 404982 446275 10939891
845739 227912 1073651 47317160
1014875 1157824 2172699 98548554
00 00 00 90588
00
00
00
00
00
S 245826645 S 22165625 S 48835800 5
71001425 S 3329168617ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1978
ADDITIONS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
INCOME
BALANCE FOR OBJECT FOR GIFTS FOR
JULY 1 1977 OF TRUST PRINCIPAL PRINCIPAL
1010163510 159990464 7 679 14 5 5611542
2963745 223225 00 40000
186532170 12848921 1 284 18 48920307
613068501 44651094 83 851 45 127906518
00 00 00 00
1160000 104307 00 1550000
8627696 851041 00 00
24815138 1940194 3 007 78 2035531
8139246 739468 00 00
103814306 10175262 00 1055000
4198036 326910 00 150000
00 00 00 00
54890740 3910680 00 00
1000000 70972 00 00
45975414 3285493 00 1330910
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
2961536 239632 00 6000
11000000 923507 00 00
00 00 00 00
662426 48536 00 7500
2128022 110731 00 00
00 00 00 00
00 00 00 00
6761727 554146 00 4640358
00 00 00 00
100000 6500 00 00
1903140 143088 00 867807
100000 5609 00 75000
Skidaway Institute of Oceanography
00
2090965353 241149780 9582255 194196473ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1978
269
166369920
263225
61897646
180942757
00
1654307
851041
4276503
739468
11230262
476910
00
3910680
70972
4616403
00
00
00
00
00
245632
923507
00
56036
110731
00
00
5194504
00
6500
1010895
80609
DEDUCTIONS
FOR OBJECT BALANCE
OF TRUST TOTAL JUNE 30 1978
162472347 1 62472347 10 14061083
135281 135281 3091689
12837771 12837771 2 35592045
36692736 36692736 7 57318522
00 00 00
104307 104307 2710000
147000 147000 9331737
913212 913212 28178429
739468 739468 8139246
2673123 2673123 1 12371445
524946 524946 4150000
00 00 00
52 9083 52 9083 58272337
00 00 1070972
3194559 3194559 47397258
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
225000 225000 2982168
923507 923507 11000000
00 00 00
41325 41325 677137
165000 165000 2073753
00 00 00
00 00 00
554146 554146 11402085
00 00 00
3250 3250 103250
143088
00
2770947
00
00
444928508 223019149 223019149 2312874712270
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1978
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 1977 LAND BUILDINGS
14773793968 244 917 23 216935013
6640982858 00 19439710
8619986308 00 138403020
23298968388 19 544 50 442325110
1373845838 00 8374111
1206288982 00 84605712
1468443069 00 78051278
1871244774 3 503 50 8501730
2190510980 17 213 00 175036168
1886015493 12 000 00 16233816
3585302857 00 119228067
1631263441 00 247650
1557815842 00 8759879
2086982684 00 42846858
2665598242 00 110199520
3333779029 00 1507434
1532638939 00 50554915
727960342 00 7335544
534139992 00 199207955
290266305 00 22500
770493691 00 3200000
828140434 00 5250
788102708 00 48332823
301189127 00 00
723785488 00 2505493
617345268 00 155000
528398413 00 107048188
718639784 00 26028708
793035837 00 40927114
1294460166 00 500000
950648834 112 200 00 52004200
268076840 00 00
479654369 00 425100
90337799290 S 409 378 23 1990854144
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1978
271
ADDITIONS NET
IMPROVEMENTS
OTHER THAN
BUILDINGS
11825882
5204600
9983390
51295213
00
00
4474336
1626833
6971346
8724052
00
00
2130000
1500000
22265609
00
40792144
00
00
3164080
563617
00
00
00
1178481
00
2851450
3162775
580984
732500
416043
3345262
CONSTRUCTION
EQUIPMENT IN PROGRESS
562 968844 i 2 65018400
212121695 00
258432848 1 80972900
518849174 00
22870272 18264900
16605450 00
33912671 00
27355553 1 37606200
47521677 23591785
9572758 00
64311255 00
32408614 00
12198081 00
44634775 00
35120569 00
53964829 2 13772100
14121138 00
14934746 13981972
15031160 00
5142810 1 67259200
5785022 00
15216064 00
16132356 00
5542667 00
6818013 00
6927032 00
32022727 00
35073319 13172500
11211811 00
12843595 00
10625186 00
11878609 00
824885
17692293
00
183613482 S 2189847613 S 986456387 5
BALANCE
TOTAL JUNE 30 1978
10 812398 62 15855033830
2 367660 05 6877748863
5 877921 58 9207778466
10 144239 47 24313392335
327610 61 1406606899
1 012111 62 1307500144
1 164382 85 1584881354
1 754406 66 2046685440
2 076587 06 2398169686
357306 26 1921746119
1 835393 22 3768842179
321609 64 1663424405
230879 60 1580903802
889816 33 2175964317
1 675856 98 2833183940
2 692443 63 3603023392
1 054681 97 1638107136
362522 62 764212604
2 142391 15 748379107
1 755885 90 465854895
95486 39 780042330
152213 14 843361748
644651 79 852567887
55426 67 306731794
105019 87 734287475
70820 32 624427300
1 419223 65 670320778
774373 02 796077086
527199 09 845755746
140760 95 1308536261
742654 29 1024914263
152238 71 283300711
180920 78 497746447
53 917094 49 5 95729508739
272
ANALYSIS OF CHANGES IN FUND BALANCES
GRADUATE INSTITUTIONS
GeorgiaInstitute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1978 BALANCE BALANCE JUNE 30 1978
JULY 1 1977 RECEIPTS DISBURSEMENTS
198727249 1845554682 1829782633 214499298
123461604 1501931828 1495832924 129560508
181331036 2615301672 2532156524 264476184
402366925 4704908833 4432945948 674329810
4404165 212026648 214194539 2236274
11907797 176849152 180208318 8548631
16760733 288136170 284755949 20140954
23831302 244258314 246299395 21790221
16369601 233037511 227872190 21534922
21178706 165055687 167373159 18861234
6452 6907 510345339 491458840 83413406
11633204 157848668 156576121 12905751
18463297 137298616 130955494 24806419
2547142 200183068 199225417 3504793
34755790 320015916 316763073 38008633
11403728 447194466 447318772 11279422
20609930 223176563 223453301 20333192
3648089 69988053 70566995 3069147
4001471 51498289 52116794 3382966
1173494 27371573 28481845 63222
6148504 86069956 86731734 5486726
2773027 107313910 104369402 5717535
3788500 74638352 72600939 5825913
1416960 23788713 21029356 4176317
5421720 65821240 67448655 3794305
4118095 61833026 61921074 4030047
1439327 42711129 42709664 1440792
2214238 98338524 97942792 2609970
16424933 98140968 96903414 17662487
5304273 91951976 93249469 4006780
8801202 131263294 134975450 5089046
525851 19974182 20018853 481180
00 24694128 24694128 00
S 1231478800 15058520446 14652933161 1637066085
273
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA274
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1978
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
STATE
FUNDS
2222270000
3300709500
2308790000
6162326100
OTHER
FUNDS
2245616301
1369645383
1532236085
4366478173
TOTAL
REVENUES
4467886301
4670354883
3841026085
10528804273
4 113 700 00 3 2 80 074 66 7 393 774 66
3 376 500 00 1 875 930 58 5 252 430 SR
3 683 900 00 2 356 080 64 6 039 980 64
5 325 779 00 3 236 008 01 8 561 787 01
4 502 700 00 3 289 322 16 7 792 022 16
3 965 300 00 2 149 068 02 6 114 36R 0
8 322 256 00 4 500 908 67 12 82 3 164 67
3 748 500 00 1 590 096 88 5 33R 596 RR
2 684 650 00 1 309 891 63 3 994 541 61
3 979 834 00 3 234 431 45 7 214 2 65 45
5 405 500 00 3 534 438 61 8 939 938 61
7 780 400 00 3 494 503 20 11 2 74 903 20
2 580 200 00 1 996 990 43 4 577 190 43
1 979 375 00 863 381 06 2 842 756 06
1 417 12 5 00 898 776 15 2 315 90 15
1 007 400 00 333 178 58 1 340 578 SR
1 502 900 00 776 844 63 2 279 744 61
2 362 400 00 1 166 995 11 3 529 395 1 1
1 62 8 210 00 945 671 27 2 573 881 27
769 685 00 134 883 37 904 568 37
1 496 400 00 938 211 79 2 434 611 79
1 462 500 00 906 222 60 2 368 722 60
1 303 550 00 547 509 17 1 851 059 17
2 419 400 00 1 197 857 10 3 617 257 10
1 936 450 00 888 719 76 2 82 5 169 76
2 280 000 00 724 543 87 3 004 543 R7
1 713 000 00 1 026 135 60 2 739 135 fin
760 000 00 217 062 96 977 062 96
CARRYOVER TOTAL
FROM PRIOR FUNDS
YEAR AVAILABLE
21250000 4489136301
5618900 4675973783
00 3841026085
00 10528804273
00 739377466
00 525243058
00 603998064
00 856178701
00 779202216
00 611436802
00 1282316467
00 533859688
00 399454163
00 721426545
00 893993861
00 1127490320
00 457719043
00 284275606
00 231590115
00 134057858
00 227974463
00 352939511
00 257388127
00 90456837
00 243461179
00 236872260
00 185105917
00 361725710
00 282516976
00 300454387
00 273913560
00 97706296
00
00
00
00
22344857000 14255349738 36600206738 26868900 3662707563FSTATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1978
275

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
CITHER
Skidaway Institute of Oceanography
PERSONAL OPERATING TOTAL AVAILABLE OVER
SERVICES EXPENSES EXPENDITURES EXPENDITURES TOTAL
S 3243194803 S 1241376506 4484571309 4564992 4489136301
3728091561 940921909 4669013470 6960313 4675973783
2996735398 848084485 3844819883 3793798 3841026085
7794632348 2739847904 10534480252 5675979 10528804273
498178257 240759988 738938245 439221 739377466
421041921 104325567 525367488 124430 525243058
473208628 130665943 603874571 123493 603998064
677220523 178229010 855449533 729168 856178701
549530842 250716648 800247490 21045274 779202216
472981296 138430859 611412155 24647 611436802
1006815216 274288198 1281103414 1213053 1282316467
404129189 129503989 533633178 226510 533859688
299785106 99394856 399179962 274201 399454163
519398513 202045105 721443618 17073 721426545
680167189 213826640 893993829 32 893993861
880595777 246318461 1126914238 576082 1127490320
330128020 127285995 457414015 305028 457719043
213043203 70846389 283889592 3 86014 284275606
158152587 73365688 231518275 71840 231590115
99001496 34764041 133765537 292321 134057858
178035443 49911837 227947280 27183 227974463
276367594 76846263 353213857 274346 352939511
182692776 74563540 257256316 131811 257388127
66074164 24378039 90452203 4634 90456837
186134084 57864431 243998515 537336 243461179
179502332 57367705 236870037 2223 236872260
125332424 58988684 184321108 784809 185105917
274840658 86249858 361090516 635194 361725710
225578683 56739728 282318411 198565 282516976
228437105 71897503 300334608 119779 300454387
190537336 83354027 273891363 22197 273913560
65582817 32052113 97634930 71366 97706296
00
00
00
00
00
S27625147289
366403591
36627075638276
STATEMENT OF FUNDS AVAILABLE AND EXPENDIgURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1978
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 Extension Service
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
CARRYOVER TOTAL
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEAR AVAILABLE
STATE
FUNDS
249124100 1657934699 1907058799
28986000 54419261 83405261
256808500 139146385 395954885
1480250000
1123091800
1029693600
41611100
66300000
2275871584
749280314
891543564
10041736
62 316
3756121584
1872372114
1921237164
51652836
66362316
61378100 126265396 187643496
4337243200 5904565255 10241808455
00
00
00
00
00
00
00
00
1907058799
83405261
395954885
3756121584
1872372114
1921237164
51652836
66362316
00 187643496
00 10241808455STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1978
277
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 Extension Service
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
PERSONAL
SERVICES
1231811711
56046202
316881368
1249969809
1613158773
33130018
46051539
95419730
OPERATING
EXPENSES
674790130
27284847
78582665
TOTAL
EXPENDITURES
1906601841
83331049
395464033
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
456958 1907058799
74212 83405261
490852 395954885
2327861381 1444894905 3772756286 16634702
624526584
308090295
19013043
20343812
1874496393
1921249068
52143061
66395351

2124279
11904
490225
33035
3756121584
1872372114
1921237164
51652836
66362316
92224966 187644696 1200 187643496
S 6970330531 s 32S9751247 S10260081778 S 18273323 S10241808455278
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
FUNDS AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1978
TRANSFERS CARRYOVER TOTAL
OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS REVENUES YEAR AVAILABLE
594325251 50413658 543911593 102693994 646605587
101037329 751000 10028632 9 105386773 205673102
131733107 14118781 117614326 16115782 133730108
1199724804 165271354 1034453450 464624123 1499077573
106828624 2719628 104108996 00 104108996
14224832 398988 13825844 13762556 27588400
16831971 5395721 11436250 7133953 18570203
26061836 2134300 23927536 27811422 51738958
58255747 33700 58222047 00 58222047
70549422 00 70549422 901655 71451077
288621650 4906158 283715492 00 283715492
68587774 00 68587774 00 68587774
128263148 903343 127359805 23612759 150972564
66029167 312931 65716236 00 65716236
206008314 35581103 170427211 44005100 214432311
142629918 7305998 135323920 63432361 198756281
106277156 6720509 99556647 12139711 111696358
8293142 111800 8181342 5137020 13318362
00 00 00 00 00
1344795 00 1344795 568935 1913730
8916482 46686 8869796 6277463 15147259
14737682 45729 14691953 00 14691953
8056552 32215 8024337 5937519 13961856
747856 25000 722856 1710611 2433467
9294596 68435 9226161 2696612 11922773
10072114 48014 10024100 7588971 17613071
17732220 750280 16981940 4517013 21498953
17231932 348236 16883696 15103151 31986847
9668134 196700 9471434 11580403 21051837
79494112 2576227 76917885 30598805 107516690
31653696 00 31653696 00 31653696
1054879 23690 1031189 199871 1231060
545269 19800 525469 125270 650739
J35448335il 301259984 3243573527 S 973661833 4217235360
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1978
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
295468532
33589038
69590729
663507912
627
82
115
157
462
280
744
434
644
276
122
468
572
54
4
60
98
48
2
62
54
96
105
48
543
142
5
82293
14399
63989
93696
52277
56163
45205
07167
18721
69271
97615
48264
28162
40261
00
40210
32958
33493
04496
60745
91379
44988
98081
79764
21021
92877
21503
35696
00
S1fl93930905
EXCESS OF FUNDS
OPERATING TOTAL AVAILABLE OVER
EXPENSES EXPENDITURES EXPENDITURES TOTAL
207100967 502569499 1 44036088 6 46605587
25829061 59418099 1 46255003 2 05673102
39919777 109510506 24219602 1 33730108
328219410 991727322 5 07350251 14 99077573
34260412 97042705 7066291 1 04108996
1460464 9674863 17913537 2 7588400
2237987 13801976 4768227 18570203
4350730 20144426 31594532 51738958
20477656 66729933 8507886 58222047
2 9575068 57631231 13819846 71451077
85063050 259508255 24207237 2 83715492
31377925 74785092 6197318 68587774
34415233 98833954 52138610 1 50972564
28561209 56230480 9485756 65716236
58115029 170412644 44019667 2 14432311
66400625 113248889 85507392 1 98756281
45271271 102499433 9196925 1 11696358
1576665 7016926 6301436 13318362
00 00 00 00
112078 552288 1361442 1913730
1214203 7247161 7900098 15147259
1876427 11709920 2982033 14691953
762183 5566679 8395177 13961856
327251 587996 1845471 2433467
1432529 7723908 4198865 11922773
2164222 7609210 10003861 17613071
5549438 15247519 6251434 21498953
1373409 11953173 20033674 31986847
975575 5796596 15255241 21051837
28615304 83008181 24508509 1 07516690
15958437 30179940 1473756 31653696
114963 650659 580401 1231060
724544 724544 73805 650739
1105413102 S2999344007 S 1217891353 45 17235360
2 80
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1978
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
OTHER TOTAL FROM PRIOR FUNDS
FUNDS REVENUES YEAR WAILABLE
188359080 1 88359080 00 1 88359080
149588560 1 49588560 00 1 49588560
45234348 45234348 00 45234348
259882557 2 59882557 00 2 59882557
203348938 2 03348938 00 2 03348938
44673000 44673000 00 44673000
45400443 45400443 00 45400443
84114914 84114914 00 84114914
159299765 1 59299765 00 1 59299765
49753200 49753200 00 49753200
72466164 72466164 00 72466164
41300020 41300020 00 41300020
28567575 28567575 00 28567575
193309048 1 93309048 00 1 93309048
79185024 79185024 00 79185024
79613476 79613476 00 79613476
53935060 53935060 00 53935060
48047816 48047816 00 48047816
64123558 64123558 00 64123558
7662153 7662153 00 7662153
22146662 22146662 00 22146662
17460780 17460780 00 17460780
10984200 10984200 00 10984200
7134051 7134051 00 7134051
15506782 15506782 00 15506782
18324396 18324396 00 18324396
18631422 18631422 00 18631422
11590981 11590981 00 11590981
21766050 21766050 00 21766050
22193248 22193248 00 22193248
41504118 41504118 00 41504118
11117599 11117599 00 11117599
00
2116224988 21162249i
00 2116224988STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
STUDENT AID FUND
YEAR ENDED JUNE 30 1978
281
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
STUDENT
AID
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
188359080 188359080
149588560 149588560
45234348 45234348
259882557 259882557
2033489 38 2033 489 38
446730 00 446 730 00
454004 43 454 004 43
841149 14 841 149 14
1592997 65 1592 997 bb
497532 00 497 532 00
724661 64 724 661 64
413000 20 413 000 20
285675 75 285 675 7 b
1933090 48 1933 090 48
791850 24 791 850 24
796134 76 796 134 7 b
539350 60 539 350 bO
480478 16 480 478 16
641235 58 641 235 b8
76621 53 76 621 53
221466 62 221 466 62
174607 80 174 607 80
109842 00 109 842 00
71340 51 71 340 51
155067 82 155 067 82
183243 96 183 243 9b
186314 22 186 314 22
115909 81 115 909 81
217660 50 217 660 50
221932 48 221 932 48
415041 18 415 041 18
111175 99 111 175 99
00
00
00
00
5 188359080
149588560
45234348
259882557
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
2033
446
454
841
1592
497
724
413
285
1933
791
796
48938
73000
00443
14914
99765
53200
66164
00020
67575
09048
85024
13476
53935060
48047816
64123558
7662153
22146662
17460780
10984200
7134051
15506782
18324396
18631422
11590981
21766050
22193248
41504118
11117599
00
S2116224988 S
00 S211622496282
FUNDS AVAILABLE
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1978
TRANSFERS CARRYOVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUES YEAR 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
2 82518400 1913 62909 5 50413658 5 24294967 00 5 24294967
10000000 35 13300 751000 14264300 00 14264300
3 74631500 180 50000 14118781 4 06800281 00 4 06800281
97700000 1012 79848 165271354 3 64251202 00 3 64251202
21264900 70155 2719628 24054683 00 24054683
1000000 00 398988 1398988 00 1398988
7700000 12 74336 5395721 14370057 288579 14658636
1 36748700 42 52500 2134300 1 43135500 00 1 43135500
1 60100000 3 37287 33700 1 60470987 00 1 60470987
12006000 00 00 12006000 00 12006000
16500000 00 4906158 21406158 00 21406158
00 66500 00 66500 00 66500
3200000 15 10400 903343 5613743 00 5613743
1920000 00 312931 2232931 00 2232931
92500000 65 00000 35581103 1 34581103 00 1 34581103
2 13772100 00 7305998 2 21078098 00 2 21078098
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
30750000 3 225 98
21323700 00
00 00
70394200 685 50
1200000 5 636 17
00 00
00 00
00 1 375 00
2600000 21 016 51
155000 00
73369500 00
17267500 2 471 82
250000 5 502 05
500000 7 325 00
63228500 4 251 36
00 33 452 62
67 205 09 377 931 07
1 118 00 00 214 355 00 00
00 1704 627 50
466 86 18 103 03
457 29 457 29
322 15 322 15
250 00 1 625 00
684 35 47 700 86
480 14 2 030 14
7 502 80 741 197 R0
3 482 36 178 62 9 IS
1 967 00 9 969 05
25 762 27 38 087 27
00 636 536 36
236 90 33 689 52
00 37793107
00 21435500
00 00
00 170462750
00 1810303
1 250 01 170730
00 32215
49 922 92 5154792
61 697 88 10939874
00 203014
00 74119780
31 454 17 21008335
98 644 35 10861340
00 3808727
00 63653636
00 3368952
Skidaway Institute of
Oceanography
2200000
1219000
19800
3438800
3438800
337930436 301259984 2453990420 24585512 2478575932STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1978
283
CAPITAL OUTLAY
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
North Georgia College
Savannah State College
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural
College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior
College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Kennesaw Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oce anogr aphy
PERSONAL
SERVICES
OTHER
COSTS
EXCESS OF FUNDS
TOTAL AVAILABLE OVER
EXPENDITURES EXPENDITURES
TOTAL
15 00R n 522793975 524294795 172 524294967
on 14264300 142643nn 00 14264300
on 407256994 4n7256994 4 56713 4068n0281
244 391 19 339628200 364067319 1 83883 364251202
00 23524728 23524728 5 29955 24054683
3 277 00 104933n 1377030 21958 1398988
00 14370057 14370057 2 88579 14658636
no 143131098 143131098 4402 143135500
no 161882318 161882318 14 11331 160470987
00 120n6n00 12006000 nn 12006nOO
no 21406158 21406158 00 21406158
00 5235U 52350 141sn 665on
00 5588981 5588981 24762 5613743
no 2232931 2232931 00 2232931
00 134581103 134581103 nn 134581103
00 221078n98 221078098 nn 221078098
no 37512653 37512653
2 98 49 21399467 21429316
00 00 nn
00 170445780 170445780
00 1810303 1810303
00 45729 45729
00 32215 32215
on 30679 30679
nn 4541918 4541918
nn 203014 203014
00 74053880 74053880
00 18891293 18891293
00 777684 777684
3606 13 3448114 3808727
00 63649n88 63649n88
00 3368952 3368952
00
2 80454 37793107
6184 21435500
00 00
16970 170462750
00 1810303
1 250m l7073n
00 32215
51 24113 5154792
63 97956 10939874
00 203014
65900 74119780
21 17042 21008335
100 83656 10861340
00 3808727
4548 63653636
00 3368952
2013300
2013300
1425500
3438800
S 26658101 S2427070690 S2453728791 S 24847141 S2478575932fflmrm
285
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA286
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 4595319500 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
OVER
UNDER
22 222700 00 5 22 222 700 00 00
23 517995 00 22 456 163 01 1 061 831 99
45 740695 212500 00 00 44 678 212 863 500 01 00 1 061 831 99 00
45 953195 00 44 891 363 01 1 061 831 99
32 638042 00 32 431 948 03 206 093 97
13 45 315153 00 12 44 413 845 765 713 06 09 1 901 107 387 481 94
953195 00 91
45 649 92 s 45 649 92
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology provided
for expenditures totaling 2073082500 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
249124100
1823958400
2073082500
1279520700
793561800
2073082500
OVER
UNDER
2 491 241 00 00
16 579 346 99 1 660237 01
19 070 587 99 1 660237 01
12 318 117 11 477089 89
6 747 901 30 1 187716 70
19 066 018 41 1 664806 59
4 569 58 4569 58
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
287
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology pro
vided for expenditures totaling 98173900 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
28986000
69187900
S 98173900
65278500
32895400
98173900
28986000
54419261
27284847
83331049
74212
1L
OVER
UNDER
00
14768639
83405261
56046202 S
LlL

14768639
9232298
5610553
14842851
74212
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 407767200 Included in the approved budget are provisions for the regular program and pro
gram funled by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
OVER
UNDER
Excess of Funds Available over Expenditures
2568 1509 08500 58700 256808500 139146385 395954885 316881368 78582665 395464033 490852 118 118 91 31 123 4 123 123 901 130 031 908 00 15
s 4077 67200 71500 95700 67200 15
3260 816 4077 32 35 67
52
2 88
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 180000000 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 1800000 00 ACTUAL 1883590 1883590 80 80 00 S OVER UNDER 83590 83590 B0
1 800 000 00 80
00
The above comparison indicates that Student Aid was overspent by 8359080 Actual funds available were 8359080
more than anticipated and actual expenditures were 8359080 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 601230100 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
282518400
318711700
601230100
601230100
OVER
UNDER
2825 184 00 00
2417 765 67 769 351 33
5242 949 67 769 351 33
5242 947 95 769 353 05
21 1 72
UNITS 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 4933041500 Included in the approved budget are provisions
by restricted funds A comparison of anticipated funds available and budgeted
expenditures may be summarized as follows
Georgia State University 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
3300709500
1626713100
4927422600
ACTUAL
OVER
UNDER
3300709500 00
1369645383 257067717
4670354883 257067717
5618900
4933041500
5618900
00
4675973783 S 257067717
3728091561 142732339
940921909 121295691
Excess of Funds Available over Expenditures
3870823900
1062217600
4933041500 4669013470 264028030
S 6960313 S 6960313
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia State University provided for expenditures totaling
1800OOooS I comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 1 80000000 ACTUAL 149588560 149588560 00 S OVER UNDER 30411440
180000000 30411440 00
MMMMHHi
32UNITS 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
14264300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
10000000 4264300 10000000 4264300
14264300 5 14264300
14264300 S 14264300
s 00
00
00
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
291
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 of Georgia provided for
expenditures totaling 4106692400 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
2308790000
1797902400
S 4106692400
3010972100
1095720300
S 4106692400
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
23087 15322 900 360 00 85 2 656 663 00 15
38410 260 85 H 2 656 663 15
29967 8480 353 844 98 85 2 142 476 367 358 02 15
38448 198 83 2 618 725 17
37 937 98 37 937 98
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia provided
for expenditures totaling 3774997100 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
1480250000
2294747100
S 3774997100
2352047400
1422949700
S 3774997100
OVER
UNDER
Excess of Funds Available over Expenditures
14 22 37 802 758 561 50000 71584 21584 188 755 00 16
188 755 16
23 14 37 278 448 r727 166 61381 94905 56286 34702 241 219 860 452 19 05
22 408 14
166 347 02
The above comparison indicates that Operating Expenses were overspent by 21945205 Actual funds available were
18875516 less than anticipated and actual expenditures were 2240814 less than approved budget provisions which
resulted in expenditures exceeding funds available by 16634702
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 Georgia2 92
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
The total approved budget for the Student Aid Fund of the Medical College of Georgia provided for expenditures totaling
36931900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
36931900
36931900

ACTUAL
45234348
45234348
00
OVER UNDER
83024 48
83024 48
00
The above comparison indicates that Student Aid was overspent by 8302448 Actual funds available were 8302448
more than anticipated and actual expenditures were 8302448 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
Georgia
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia provided for expenditures
ing 407565200 A comparison of anticipated funds available and budgeted expenditures to actual funds available
total
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
s 3 746 315 00 3 746 315 00 00
329 337 00 321 687 81 7 649 19
4 075 652 00 4 068 002 81 7 649 19
4 075 652 00 4 072 569 94 3 082 06
H 4567 13 H i 567 13
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
293
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 10455851400 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
61623 261 00 61 623 261 00 ou
42935 253 00 43 664 781 73 729 528 73
104558 514 00 105 288 042 73 729 528 73
77907 373 00 77 946 323 48 38 950 48
26651 141 00 27 398 479 04 747 338 04
104558 514 00 105 344 802 52 786 288 52
56 759 79 S 56 759 79
The above comparison indicates that Personal Services were overspent by 3895048 and Operating Expenses were over
spent by 74733804 Actual funds available were 72952873 more than anticipated and actual expenditures were
78628852 more than approved budget provisions which resulted in expenditures exceeding funds available by 5675979
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
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided
for expenditures totaling 1901988400 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
11 7 230 788 918 966 00 00
19 019 884 00
12 6 450 569
775 109 00 00
19 019 884 00
1123091800
749280314
iL
OVER
UNDER
00
29616286
1872372114
1249969809
624526584
29616286
4892309
32384316
1874496393 27492007
2124279 2124279
The above comparison indicates that Personal Services were overspent by 4892309 Actual funds available were
29616286 less than anticipated and actual expenditures were 27492007 less than approved budget provisions which
resulted in expenditures exceeding funds available by 2124279
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 Georgia2 94
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
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 1983252500 Included in the approved budget are provisions for the regular program and programs
fSSd by restricted fund A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
1029693600
953558900
S 1983252500
1646403100
336849400
S 1983252500
ACTUAL
1029693600
891543564
luL
OVER
UNDER
00
62015336
1921237164 62015336
1613158773
308090295
33244327
28759105
1921249068 62003432
id11904 5id11224
MARINE EXTENSION SERVICE
The total approved budget for the Marine Extension Service operations of the University of Georgia provided for expen
ditures totalingP53567400 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
416 in 00 416 111 00 00
119 563 00 100 417 36 19 145 b4
s 535 674 00 516 528 36 H 19 145 64
330 019 00 331 300 18 1 281 18
205 655 00 190 130 43 15 524 b
s 535 674 00 521 4 430 02 61 25 S 14 4 243 902 39
25
The above comparison indicates that Personal Services were overspent by 128118 Actual funds available were
1914564 less than anticipated and actual expenditures were 1424339 less than approved budget provisions which
resulted in expenditures exceeding funds available by 490225
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
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
295
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Veterinary Medicine Experiment Station operations of the University of Georgia pro
vided for expenditures totaling 66300000 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
66300000 00 66300000 62316 00 62316
66300000 66362316 62316
45250000 21050000 46051539 20343812 801539 706188
66300000 66395351 95351
a 33035 33035
The above comparison indicates that Personal Services were overspent by 801539 Actual funds available were
62316 more than anticipated and actual expenditures were 95351 more than approved budget provisions which resulted in
expenditures exceeding funds available by 33035 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 the University of Georgia provided for expenditures totaling
252319500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 252319500
252319500
OVER
ACTUAL UNDER
259882557 75630 57
259882557 75630 57
00 s 00
The above comparison indicates that Student Aid was overspent by 7563057 Actual funds available were 7563057
more than anticipated and actual expenditures were 7563057 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia296
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
611662000 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
OVER
UNDER
97700000 513962000 97700000 266551202 1 00 247410798
611662000 364251202 H 247410798
611662000 364067319 S 247594681
183883 s 183883
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expendi
tures totaling 755554400 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
411370000
344184400
S 755554400
520680600
234873800
755554400
OVER
UNDER
Excess of Funds Available over Expenditures
4 3 113 280 700 074 00 66 161 769 00 34
7 393 774 66 161 769 34
4 2 981 407 782 599 57 88 225 58 023 861 43 88
7 389 382 45 166 161 55
4 392 21 4 392 21
The above comparison indicates that Operating Expenses were overspent by 5886188 Actual funds available were
16176934 less than anticipated and actual expenditures were 16616155 less than approved budget provisions which
resulted in funds available exceeding expenditures by 439221
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany State College provided for expenditures totaling
249900000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
249900000
249900000
ACTUAL
2 033 489 38
2 033 489 38
oo
id
AzL
OVER
UNDER
46551062
46551062
00
298
UNITS 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
25264900 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
OVER
UNDER
212 40 64900 00000 21264900 2789783 12 00 10217
252 64900 24054683 12 10217
252 64900 23524728 17 40172
s 529955 s s 295
WWiMti
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
299
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 Fund operations of Armstrong State College provided for expendi
tures totaling 528373400 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
3376 1907 5283 50000 23400 73400 5 3 1 5 4 1 5 37650000 87593058 25243058 21041921 04325567 25367488 124430 H 00 3130342 3130342
4211 1072 5283 03700 69700 73400 61779 2944133 3005912
124430
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Armstrong State College provided for expenditures totaling
57500000 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
57500000
57500000
446 730 00
446 730 00
00
SLL

OVER
UNDER
12827000
12827000
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
1415600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
1000000 415600 1415600 1000000 398988 1398988 1377030 21958 00 16612 16612
1415600 38570
21958
300
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
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures
totaling 620131500 Included in the approved budget are provisions for the regular program and programs funded by
restricted fund A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
368390000
251741500
620131500
473450400
146681100
620131500
ACTUAL
368390000
235608064
473208628
130665943
603874571
123493
bL
603998064

OVER
UNDER
00
16133436
16133436
241772
16015157
16256929
123493
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Augusta College provided for expenditures totaling 46150000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
OVER
UNDER
46150000 45400443 749557
46150000 45400443 749557
S 00 S 00UNITS 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
The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling
16088500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
7700000 8388500 7700000 6670057 00 1718443
16088500 14370057 1718443
00 288579 288579
16088500 14658636 1429864
16088500 14370057 1718443
S 288579 5 288579
Smm302
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 8lllll 00 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
s s 325 779 00 5 325 779 00 00
3 373 383 00 3 236 008 01 137 374 yy
8 699 162 00 8 561 787 01 137 374 y9
s 6 811 527 00 6 772 205 23 39 321 77
1 8 887 699 635 162 00 00 1 8 782 554 290 495 10 33 105 344 9U
144 666 67
7 291 68 s 7 291 68
STUDENT AID
The total approved budget for the Student Aid Fund of Columbus College provided for expenditures totaling 86857000
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
86857000
84114914
84114914
00
OVER
UNDER
2742086
2742086
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
143135500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
136748700 136748700
6386800 6386800
S 143135500 143135500
OVER
UNDER
S 143135500 143131098
S 4402
00
00
00
4402UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
303
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 779558600 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
450270000 329288600 450270000 328932216 00 356384
779558600 779202216 356384
503712000 275846600 549530842 250716648 45818842 25129952
779558600 800247490 20688890
21045274 21045274
The above comparison indicates that Personal Services were overspent by 45818842 Actual funds available were
356384 less than anticipated and actual expenditures were 20688890 more than approved budget provisions which
resulted in expenditures exceeding funds available by 21045274
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 Fort Valley State College provided for expenditures totaling
159596100 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
S 159596100
S 159596100
159299765
159299765
oo
OVER
UNDER
296335
296335
00
304
UNITS 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
1603VOooS A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
1 1 601 2 603 000 500 500 00 00 00 1 1 1 60100000 370987 60470987 61882318 1411331 00 120987 120987
1 603 500 00 1532318
1411331
The above comparison indicates that Capital Outlay was overspent by 1532318 Actual funds available were 120987
more than anticipated and actual expenditures were 1532 318 more than approved budget provisions which resulted in
expenditures exceeding funds available by 1411331 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
305
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 620756800 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
3 2 6 965 242 207 300 268 56 00 00 oo 3965300 2149068 6114368 00 02 02 93 00 19998
M 93 19998
4 1 712 494 821 747 00 00 4729812 1384308 96 59 H 16 110 99196 43841
6 207 568 00 6114121 55 S 93 44645
246 iZ s 24647
The above comparison indicates that Personal Services were overspent by 16s9196 Actual funds available were
9319998 less than anticipated and actual expenditures were 9344645 less than approved budget provisions which
resulted in funds available exceeding expenditures by 24647
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 49100000
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
49100000
49100000
49753200
49753200
t2 5
OVER
UNDER
653200
653200
00
The above comparison indicates that Student Aid was overspent by 653200 Actual funds available were 653200
more than anticipated and actual expenditures were 653200 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
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 Georgia College provided for expenditures totaling
12006000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
12006000 S 12006000 12006000 00
12006000

BB3SH
OMITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for
expenditures totaling 1318737900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows t
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
Excess of Funds Available over Expenditures
8 4 322 865 256 123 00 00 8322256 4500908 00 67 364 00 21433
11 197 379 00 12823164 67 364 21433
10 2 253 934 079 300 00 00 10068152 2742881 16 98 184 191 92684 41802
13 187 379 00 12811034 14 376 34486
12130 53 12 13053
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southern College provided for expenditures totaling
80000000 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
BUDGETED ACTUAL UNDER
800 000 00 724 661 64 75 338 36
800 000 00 724 661 64 00 75 338 36
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
24423400 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
165 79 00000 23400 16500000 4906158 30172 00 42
244 23400 21406158 30172 42
244 23400 s 21406158 00 30172 42
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southwestern College provided for
expenditures totaling 540817200 Included in the 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 avail
able 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
OVER
UNDER
3 748 500 00 3 748 50000 00
1 659 672 00 1 590 09688 69575 12
5 408 172 00 5 338 59688 69575 12
4 073 329 00 s 4 041 29189 32037 11
1 334 843 00 1 295 03989 39803 11
5 408 172 00 5 5 336 33178 71840 22
2 26510 2265 10
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Georgia Southwestern College provided for expenditures totaling
42955300 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
42955300
42955300

41300020 J
41300020
00
OVER
UNDER
1655280
1655280
00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures
totaling 66500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
66500 66500 op
66500 52350 14150
14150 14150
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
309
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
tures totaling 416064000 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
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
2 1 684650 475990 00 00 2 1 68465000 30989163 166 098 00 37
4 160640 00 3 99454163 166 098 37
3 1 018873 141767 00 00 2 99785106 99394856 21 147 021 818 94 44
4 160640 00 3 99179962 274201 s 168 2 840 742 38
01
STUDENT AID FUND
The total approved budget for the Student Aid Fund of North Georgia College provided for expenditures totaling
29250000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 29250000 ACTUAL 28567575 28567575 00 5 s OVER UNDER 682425
29250000 682425
00
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of North Georgia College provided for expenditures totaling
5740000 A comparison of anticipated funds available and budgeted expenditures to actual funds avaxlable 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
OVER
UNDER
3200000 2540000 5740000 3200000 2413743 5613743 5588981 24762 00 126257 126257
5740000 151019
24762
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
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 operations of Savannah State College provided for expendi
tures totaling 770993200 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
3 979 834 00 3 979 834 00 00
3 730 098 00 3 234 431 45 495 666 55
7 709 932 00 7 214 265 45 495 666 55
5 410 454 00 5 193 985 13 216 468 87
2 299 478 00 2 020 451 05 279 026 95
7 709 932 00 5 7 214 436 170 18 73 495 495 170 82 73
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Savannah State College provided for expenditures totaling
198996900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 198996900
193996900
OVER
ACTUAL 1 UNDER
193309048 5687852
193309048 5687852
00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
2271700 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
I I

EXPENDITURES
Capital outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
19200 00 1920000 00
3517 00 312931 38769
22717 00 2232931 38769
22717 00 2232931 38769
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 903969100 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
540550000 363419100 903969100 S 5 3 8 6 2 8 40550000 53443861 93993861 80167189 13826640 93993829 32 99 99 752 752 537 215 752 00 39 39
685820900 218148200
s 56 43 99 11 60
903969100 71
32
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Valdosta State College provided for expenditures totaling
885049400 A Comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
85049400
85049400

79185024
79185024
00
OVER
UNDER
5864376
5864376
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
1352197oO A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
92500000
42719700
T35219700
ACTUAL
92500000
42081103
134581103 i
134581103
00
OVER
UNDER
00
638597
638597
638597
M312
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 1152787400 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
778040000
374747400
S 11S2787400
887417000
265370400
S 1152787400
OVER
UNDER
7 780 400 00 00
3 11 494 274 503 903 20 20 252 970 80
H 252 970 80
8 805 957 77 68 212 23
2 463 184 61 190 519 39
11 269 142 38 258 731 62
5 760 82 S 5 760 82
STUDENT AID FUND
The total approved budget for the Student Aid Fund of West Georgia College provided for expenditures totaling
90000000 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
90000000
90000000

OVER
UNDER
79613476 10386524
79613476 10386524
00 S 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of West Georgia College provided for expenditures totaling
221479900 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
OVER
UNDER
2 13772100 7707800 213772100 7305998 4018 00 02
2 21479900 221078098 H 4018 02
2 21479900 221078098 00 4018 02
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
313
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 provided
xpendturesPoaling 476180600 Included in the
jams funded by restricted funds A comparison of ant
available and expenditures may be summarized as follows
for exienditurestotaling 476180600 Included in the approved budget are provisions for the regular program and
pogras funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
258020000
218160600
S 476180600
329833700
146346900
S 476180600
Excess of Funds Available over Expenditures
2 1 58020000 99699043 184615 00 57
4 57719043 184615 57
3 1 4 30128020 27285995 57414015 2943 190609 20 05
187665 85
305028 s 3050 28
The above comparison indicates that Personal Services were overspent by 294320 Actual funds available were
184615f7 less than anticipated and actual expenditures were 18766585 less than approved budget provisions which
resulted in funds available exceeding expenditures by 305028
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 Abraham Baldwin Agricultural College provided for expenditures
totaling l4l912P00 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
54191200
54191200
ACTUAL
53935060
53935060
00
OVER
UNDER
256140
256140
00314
UHITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ABRAHAM BALDWIN AGRICULTURAL 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 Abraham Baldwin Agricultural College provided for expendi
tures totaling 37750400 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
30750000 7000400 37750400 S 30750000 7043107 37793107 37512653 280454 00 42707 42707
37750400 237747
280454
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
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 Instruction Fund operations of Albany Junior College provided for expendi
tures totaling 2785135600 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
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
197937500 87198100 2851r35600 212703200 72432400 285135600 197937500 86338106 H s 00 859994
284275606 213043203 70846389 859994 340003 1586011
s 283889592 386014 1246008
386014
The above comparison indicates that Personal Services were overspent by 340003 Actual funds available were
859994 less thaSancipated and actual expenditures were 1246008 less than approved budget provisions which resulted
in funds available exceeding expenditures by 386014
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Albany Junior College provided for expenditures totaling
553731100 A Comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid 5
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
53731100 48047816 5683284
53731100 48047816 S 5683284
00 S 00316
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
S214 31 SStalAaSnfnd9t he neended plft Fund of Albany Junior College provided for expenditures totaling
be summarized as lollops antlclPated funds avaxlable and budgeted expenditures to actual funds and expenditures may
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
21323700
111800
21435500
21323700
111800
21435500
OVER
UNDER
21435500
21429316
6184
00
00
6184
JOJAUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
317
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 239832600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
1 41712500 98120100 1 417 898 12500 77615 H 82 00 42485
2 39832600 2 315 90115 82 42485
1 59464300 80368300 1 581 733 52587 65688 13 70 11713 02612
2 39832600 2 315 18275 71840 s 83 14325 71840
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Atlanta Junior College provided for expenditures totaling
62800000 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
62800000
62800000

ACTUAL
64123558
64123558
OVER
UNDER
1323558
1323558
00
The above comparison indicates that Student Aid was overspent by 1323558 Actual funds available were 1323558
more than anticipated and actual expenditures were 1323558 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia318
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Bainbridge Junior College provided for
expenditures totaling 139003100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
ACTUAL
OVER
UNDER
Excess of Funds Available over Expenditures
1007 40000 1 00740000 00
382 63100 33317858 49452 42
1390 03100 1 34057858 H 49452 42
1017 74000 99001496 27725 04
372 29100 34764041 24650 59
1390 03100 1 33765537 52375 63
292321 2923 21
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Bainbridge Junior College provided for expenditures totaling
8000000 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
8000000
8000000

OVER
UNDER
7662153 337847
7662153 337847
00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures totaling
170489200 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
1 70394200 95000 1 70394200 68550 00 26450
1 70489200 1 70462750 26450
1 70489200 1 70445780 43420
16970 16970
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
319
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for
expenditures totaling 229891800 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 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
ACTUAL
OVER
UNDER
s I 502 900 00 1 502 900 00 00
796 018 00 776 844 63 19 173 37
2 298918 00 2 279 744 63 19 173 37
s 1 780 537 00 1 780 354 43 182 57
518 381 00 499 118 37 19 262 63
2 298 918 00 2 279 472 2 80 83 s 19 445 271 20
83
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Brunswick Junior College provided for expenditures totaling
22312900 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
22312900
22312900
ACTUAL
OVER
UNDER
22146662 166238
22146662 166238
00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
6466300 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
OVER
UNDER
1200000 5266300 6466300 s 1200000 610303 1810303 1810303 00 H s 46 46 46 00 55997 55997
s 6466300 55997
00
320
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 371457500 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
OVER
UNDER
Excess of Funds Available over Expenditures
2 362 400 00 2 362400 00 00
1 352 175 00 1 166995 11 185 17989
3 7i4 575 00 3 529395 11 185 17989
2 883 086 00 2 763675 94 119 41006
831 489 00 768462 63 63 02637
3 714 575 00 3 532138 2743 57 46 sri 182 2 43643
74346
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Clayton Junior College provided for expenditures totaling
19500000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 19500000 ACTUAL 17460780 17460780 00 s OVER UNDER 20392 20392 20
19500000 20
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
321
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
expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
BUDGETED
00
ACTUAL
45729
125001
OVER
UNDER
45729
125001
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
The above comparison indicates that Capital Outlay was overspent by 45729
45729
125001
45729
of Georgia322
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 257256400 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
162821000 94435400 162821000 94567127 00 131727
257256400 257388127 131727
184645700 72610700 182692776 74563540 1952924 1952840
257256400 257256316 84
131811 131811
The above comparison indicates that Operating Expenses were overspent by 1952840 Actual funds available were
131727 more than anticipated and actual expenditures were 84 less than approved budget provisions which resulted in
funds available exceeding expenditures by 131811 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 Dalton Junior College provided for expenditures totaling
12500000 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
BUDGETED ACTUAL UNDER
12500000 10984200 1515800
12500000 10984200 1515800
00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
323
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget of Dalton Junior College did not provide for any expenditures from the Unexpended Plant
Fund Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted
expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital outlay
Excess of Funds Available over Expenditures
BUDGETED
00
00
OVER
ACTUAL UNDER
32215 32215
32215 32215
00 00
The above comparison indicates that Capital Outlay was overspent by 32215
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 Georgia324
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel County Junior College provided for
expenditures totaling 90861000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
76968500 13892500 76968500 13488337 t1 00 404163
90861000 90456837 404163
65931700 24929300 66074164 24378039 142464 551261
90861000 90452203 408797
4634 s 4634
The above comparison indicates that Personal Services were overspent by 142464 Actual funds available were
404163 less than anticipated and actual expenditures were 408797 less than approved budget provisions which
resulted in funds available exceeding expenditures by 4634
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 Emanuel County Junior College provided for expenditures totaling
9250000 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
OVEP
BUDGETED ACTUAL UNDER
92 500 00 71 340 51 H 21 159 49
92 500 00 71 340 51 00 21 159 49 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 5292300 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5292300
5292300
5292300

162500
4992292
5154792
30679
5124113
OVER
UNDER
5129800
4992292
137508
5261621
5JUUJUI

326
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi
tures totaling 244664300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
1 49640000 95024300 149640000 93821179 12 00 03121
2 44664300 243461179 M 12 03121
1 86909500 57754800 5 186134084 57864431 7 1 75416 09631
2 44664300 243998515 6 65785
537336 S 5 37336
The above comparison indicates that Operating Expenses were overspent by 109631 Actual funds available were
1203121 less than anticipated and actual expenditures were 665785 less than approved budget provisions which
resulted in expenditures exceeding funds available by 537336
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Floyd Junior College provided for expenditures totaling
18500000 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
18500000
18500000
15506782
15506782
00
OVER
UNDER
2993218
2993218
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
327
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
10980900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
ACTUAL
OVER
UNDER
2600000 8380900 2600000 2170086 00 6210814
10980900 4770086 6210814
00 6169788 6169788
10980900 10939874 41026
10980900 4541918 6438982
s 6397956 s 6397956
328 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 APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior College provided for
expenditures totaling 236395300 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
s 1 462 500 00 1 462 500 00 00
901 453 00 906 222 60 4 769 60
s 363 953 00 2 368 722 60 4 769 60
s 1 BIO 742 00 1 795 023 32 15 718 68
553 211 00 573 677 05 20 466 0b
2 363 953 00 2 368 700 22 37 23 5 4 747 22 37 23
The above comparison indicates that Operating Expenses were overspent by 2046605 Actual funds available were
476960 more than anticipated and actual expenditures were 474737 more than approved budget provisions which resulted
in funds available exceeding expenditures by 2223 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 Gainesville Junior College provided for expenditures totaling
18172500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED 18172500 ACTUAL 18324396 18324396 00 S OVER UNDER 151896
18172500 151896
00
The above comparison indicates that Student Aid was overspent by 151896 Actual funds available were 151896
more than anticipated and actual expenditures were 151896 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
329
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 202200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
155000 47200
s 202200
s 202200
155000 48014
203014
203014
s 00
OVER
UNDER
00 814
814
814
s 00
The above comparison indicates that Capital Outlay was overspent by 814 Actual funds available were 814 more
than anticipated and actual expenditures were 814 more than approved budget provisions Budget amendments should be
filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia330
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gordon Junior College provided for expendi
tures totaling 183455400 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
1303 55000 1 30355000 00
531 00400 54750917 16505 17
1834 55400 1 85105917 16505 17
1252 21000 1 25332424 1114 24
582 34400 58988684 7542 84
1834 55400 1 84321108 8657 08
784809 S 7848 09
The above comparison indicates that Personal Services were overspent by 111424 and Operating Expenses were over
spent by 754284 Actual funds available were 1650517 more than anticipated and actual expenditures were 865708
more than approved budget provisions which resulted in funds available exceeding expenditures by 784809 Budget
amendments should be filed whenever additional funds become available so that increased expenditures will not exceed
budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
STUDENT AID FUND
The total approved budget for the Student Aid Fund of Gordon Junior College provided for expenditures totaling
18900000 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
18900000
18900000
18631422
18631422
00

OVER
UNDER
268578
268578
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
331
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
73511400 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
OVER
UNDER
73369500 73369500 00
141900 750280 608380
73511400 74119780 608380
73511400 s 74053880 65900 s 542480
65900
The above comparison indicates that Capital Outlay was overspent by 542480 Actual funds available were 608380
more than anticipated and actual expenditures were 542480 more than approved budget provisions which resulted in funds
available exceeding expenditures by 65900 Budget amendments should be filed whenever additional funds become available
so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW 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 Kennesaw Junior College provided for expendi
tures totaling 361367400 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
241940000
119427400
S 361367400
241940000
119785710
361725710
OVER
UNDER
00
358310
358310
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
276155500
85211900
S 361367400
274840658
86249858
361090516
S 635194
13 10 14842 37958
2 76884
s 6 35194
358
in 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 Kennesaw Junior College provided for expenditures totaling
12755500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures

BUDGETED
12755500
12755500
115 909 81
us 909 81
00
5J
OVER
UNDER
1164519

1164519
00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
KENNESAW JUNIOR COLLEGE continued
COMPARISQm OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw Junior College provided for expenditures totaling
21592900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
172 43 67500 25400 17267500 595418 00 3729982
215 92900 00 17862918 3145417 3729982 3145417
215 92900 21008335 584565
215 92900 18891293 2701607
2117042 S 2117042
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Macon Junior College provided for expenditures
totaling 283969700 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
193645000
90324700
283969700
225547200
58422500
ACTUAL
193645000
88871976
225578683
56739728
11
282516976
11
Excess of Funds Available over Expenditures
282318411
198565 S
OVER
UNDER
00
1452724
1452724
31483
1682772
1651289
198565
The above comparison indicates that Personal Services were overspent by 31483 Actual funds available were
1452724 less than anticipated and actual expenditures were 1651289 less than approved budget provisions which
resulted in funds available exceeding expenditures by 198565
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 Macon Junior College provided for expenditures totaling
28150000 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
BUDGETED ACTUAL UNDER
28150000 217660 50 63839 50
28150000 217660 50 63839 50
00 00
UNITS 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
The total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
10861100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
250000 10611100 250000 746905 00 9864195
10861100 996905 9864195
00 10861100 9864435
10861340 240
10861100 777684 i 10083416
s 10083656 S 10083656
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 the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 29f388300 included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
5 2 2 28000000 67388300 95388300 2 3 2 28000000 72454387 00454387 28437105 71897503 50 50 49 49 00 66087 66087
2 2 28426600 66961700 95388300 10505 35803
3 00334608 119779 46308
19779
The above comparison indicates that Personal Services were overspent by 10505 and Operating Expenses e rrsPent
bv S49 358 03 Actual funds available were 5066087 more than anticipated and actual expenditures were 4946308 more
Ldbudget provisions which resulted in funds available exceeding expenditures by 119779 budget amendments
filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
should be
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 Middle Georgia College provided for expenditures totaling
13000000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Student Aid
Excess of Funds Available over Expenditures
BUDGETED
13000000
ACTUAL
22193248
OVER
UNDER
9193248
22193248
00
9193248
00
The above comparison indicates that Student Aid was overspent by 9193248 Actual funds available were 91 93248
more than anticipated and actual expenditures were 9193248 more than approved budget provisions Budget ndmts
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State
of GeorgiaUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
337
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
16685Oo A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
BUDGETED
ACTUAL
OVER
UNDER
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures n excess of budget approval they would be in violation of budget and appropriation laws of the State
of Georgia
500000 1168500 1668500 500000 3308727 00 2140227
s 3808727 3808727 00 s 2140227
s 1668500 2140227
00
338
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 AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of South Georgia College provided for expendi
tures totaling 276230400 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
OVER
UNDER
1 713 000 00 5 1 713 000 00 00
1 049 304 00 1 026 135 60 23 168 40
762 304 00 2 739 135 60 23 168 40
1 924 149 00 1 905 373 36 18 775 64
8 3 155 OU 833 540 21 4 614 u
5 2 762 304 00 5 2 738 913 221 63 97 S 23 390 221 37 97
STUDENT AID FUND
The total approved budget for the Student Aid Fund of South Georgia College provided for expenditures totaling
43197100 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
43197100 41504118 1692982
43197100 41504118 1692982
00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
63653600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
63228500
425100
63653600
63653600
63228500
425136
63653636
63649088
4548
SJdL

00
36
36
4548UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AMD EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSS 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 Waycross Junior College provided for expendi
tures totaling 100723200 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
76000000 24723200 76000000 21706296 00 3016904
100723200 97706296 H 3016904
65680700 35042500 65582817 32052113 97883 2990387
100723200 97634930 71366 s 3088270
71366
STUDENT AID FUND
The total approved budget for the Student Aid Fund of waycross Junior College provided for expenditures totaling
16100000 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
16100000 11117599 4982401
16100000 11117599 4982401
00 00
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Waycross Junior College provided for expenditures totaling
3873000 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
3873000

3368952
3368952
00
lz OVER UNDER
5040 48
5040 48
00
340
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
The total approved budget for the Other Organized Activities of Skidaway Institute of oceanography provided for
expenditures totaling 199428100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
613 1380 781 500 00 00 1 613 262 78100 65396 117 00 84604
1994 281 00 1 876 43496 117 84604
990 1003 682 599 00 00 954 922 19730 24966 36 81 48470 34934
s 19 94 R1 lQ 1 r876 44696 1200 S 117 83404
1200
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Skidaway Institute of oceanography provided for expendi
tures totaling 3794100 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
2200000 1594100 2200000 1238800 00 355300
3794100 3438800 355300
3794100 s 2013300 1425500 1780800
1425500
UNIVERSITY OF GEORGIA LIBRARIES
3 21Dfi DS357 347b