Report of the State Auditor of Georgia, year ended June 30, 1979

1
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1979 Received JAN 2 3 1980 DOCUMENTS UGA LIBRARIES

State Auditor
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1979
VJXXSJjrr
State Auditor
8U
25 U
g 357GPJ 001 XL
STATE OF GEORGIA
DEPARTMENT OF AUDITS
D
o
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 1979
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 31 1979VI1
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 FOR THE PAYMENT OF WHICH THE
STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
Balance Sheet
Statement of Cash Receipts and Disbursements
PUBLIC TRUST FUNDS
Balance Sheet by Spending Units
PRIVATE TRUST FUNDS BY SPENDING UNITS
Federal Income Tax
State Income Tax
Retirement and Insurance Contributions
Other Private Trust Funds
STATE REVENUE COLLECTIONS UNFUNDED
CONSOLIDATED BALANCE SHEET BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BALANCE SHEET BUDGET FUNDS BY SPENDING UNITS
ANALYSIS OF CHANGES IN SURPLUS BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS BY SPENDING UNITS
SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS
Page
5
25
26
28
32
37
40
41
48
52
53
54
55
58
59
60
64
66
68
72
73
81
85
90
91
94
99
103
106
113
117
121
124
130
137
142
158Vlll
TABLE OF CONTENTS
SECTION I continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
Governors Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Incorporated 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
Justice Courts Training Council Georgia
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
Workers Compensation State Board of
170
171
172
172
173
176
177
178
179
180
180
181
184
184
186
187
187
188
188
189
189
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191
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192
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197
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200
200
201
201
202
204
205
206
207
208
209
210
211
211
212
213
213
214
SECTION II
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
CONSOLIDATED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
219
228
232TABLE OF CONTENTS
SECTION II continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Agency Funds Student Activities
Agency Funds Private Trust
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
Agency Funds Student Activities
Agency Funds Private Trust
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
238
240
243
244
246
247
248
250
252
254
256
257
258
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270
272
274
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289
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292
297
298
299
301
302
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304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326TABLE 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 1979
Section II of this report deals with the financial operations of the units of the University System for the fiscal
year ended June 30 1979
FINANCIAL CONDITION
The Consolidated Balance Sheet of all State spending units excluding units of the University System as presented on
page 121 shows there was a Budget Fund surplus of 2531036582 The Balance Sheet of the Department of Administrative
Services Fiscal Division Funding and Custody Accounts as presented on page 52 shows there was a surplus in the
Department of Administrative Services Fiscal Division of 10793614955
The total surplus of all State spending units excluding units of the University System in the amount of
2531036582 together with surplus of 10793614955 in the Department of Administrative Services Fiscal Division made
a total surplus of 13324651537 at June 30 1979
A Consolidated Balance Sheet of all funds is presented on pages 32 and 33 of this report
STATE REVENUE RECEIPTS
Total State revenue receipts excluding units of the University System amounted to 414375667606 for the fiscal
year ended June 30 1979 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
1979
246084819827
136087665757
1783424513
50383
312846597
5332606029
246283892
24527970608
1978
219307330088
111671312436
237637215
3993971
294661044
2942087333
240123979
24522996230
414375667606 359220142296
FUNDS AVAILABLE AND EXPENDITURES
A summary of total funds available and expenditures excluding units of the University System for the past two fiscal
i
years is as follows
FUNDS AVAILABLE
1979
1978
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
414375667606 359220142296
44463297162
40118754143
Total Funds Available
203 534 067 45 151 516 733 21
54 684 92 1 156 375 86
13 165 70 589 261 90
648 234 889 69 554 449 912 40
80 987 47 25 385 82
24 320 542 68 25 020 693 53
00 20 000 00
4816 393 095 90 4171 717 414 71
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
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
1979
59350260570
12939004845
1316770490
969326798
701527452
1939313482
2848790320
13369715 34
1126107195
12030604421
48551066274
5665376186
3616902323
263779373378
416171395268
1978
53914212017
11741400210
1220437351
13386097 80
562310893
1674163902
2645783577
685903865
1047202646
10521688674
40003853006
5910761913
3854019408
215058026033
350178373275
EXCESS OF FUNDS AVAILABLE OVER
EXPENDITURES AND ALLOTMENTS
Spending Units
State Units
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
47151845163
18316069133
26
00
65467914322
46633176389
20353406745
5468492
1316570
669933681 96
481639309590 417171741471
3402736146
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 Telecommunications 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 158 through 168 of
this report
GENERAL OBLIGATION BONDS
In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 1945
Georgia Laws 1972 page 1523 the Amendment which permitted the State to finance its needs directly through the issuance
of general obligation debt
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State is
pledged is presented on page 81 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1979 amounted to 49804000000
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
In fiscal year 1979 the Georgia State Financing and Investment Commission received an appropriation in the amount of
10500000000 to fund fully Georgia Education Authority Schools bonds As of May 3 1979 the amount of Georgia
Education Authority Schools bonds outstanding totaled 20492100000 and had a total debt service of 26384761100
Using the appropriation together with various reserve funds of the Georgia Education Authority Schools the Commission
purchased from the Federal National Mortgage Association a specially structured debt instrument guaranteed by the Government
National Mortgage Association pursuant to section 306 g of the National Housing Act Under this guaranty the full faith
and credit of the United States is pledged to the timely payment of principal and interest on the FNMA bond purchased by
the Commission Therefore this transaction has defeased all outstanding Georgia Education Authority Schools borsds and
accordingly the Trust Indentures have been cancelled and the liens of the Indentures on the revenues and funds of the
Authority have been discharged
A schedule of Authority bonds outstanding for the payment of which the State of Georgia is obligated and the good
faith of the State is pledged is presented on pages 85 through 87 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority bonds out
standing at June 30 1979 amounted to 75738800000
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 170 through 214 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are
open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as follows
ADMINISTRATIVE SERVICES DEPARTMENT OF
PRIOR YEARS FINDING
On December 20 1974 the following items were stolen from the Central Supply Distribution Center of the Department of
Administrative Services located at 2685 Stewart Avenue S W Atlanta Georgia
One Truck Battery
One Unicom 500P Calculator
An Undetermined Amount of Merchandise
A Petty Cash Fund Established at 20000
The Atlanta Police Department and the Georgia Bureau of Investigation have conducted investigations but no report had
been received as of the date of this report
PAYROLL OVERPAYMENT
Effective July 1 1975 Mr Gayle N Manley was appointed Commissioner of the Department of Administrative Services to
succeed Mr Ernie ONeal Upon retirement Mr ONeal was paid 491289 for accrued annual leave earned as a State
employee Act No 354 Sections 1 and 2 Georgia Laws 1973 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 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 that some further updating of the master control file is required Appropriate action is being taken by officials
of the Department to correct this situationGENERAL COMMENTS
AUDIT FINDINGS continued
ADMINISTRATIVE SERVICES DEPARTMENT OF continued
PUBLIC TRUST FUNDS
The books and records of the Public Trust Funds are kept by the Department of Administrative Services Fiscal
Division The books and records were not maintained in accordance with Georgia Code Annotated Section 401101 The books
and records as presented for examination were not in balance and were found to be in poor condition The following
deficiencies were found
1 The bank statements were not properly reconciled to the books on a timely basis
2 The general ledger was not posted for the entire year
3 The accounts receivable subsidiary group of accounts did not balance with the control It was
necessary for the Department of Audits to verify all accounts receivable and to balance them to the
control account
4 The accounting records for the Hazard and Insurance Reserve Fund the Liability Self Insurance
Reserve Fund and the University System of Georgia Liability Insurance Fund were combined as were the
records for the Workers Compensation Fund and the Georgia State Indemnification Commission These
records did not maintain the separate identity of each fund so that the activity of each fund could
be readily identified
Proper accounting procedures should insure that all transactions are recorded accurately on a timely basis that
books and records are reconciled and balanced monthly and that separate identity is maintained for all funds Subsequent
to June 30 1979 the Department of Administrative Services Fiscal Division installed an accounting system that should
eliminate the problems discussed above
AGRICULTURE DEPARTMENT OF
PRIOR YEARS FINDING
There was no change in the 307338 due from former employee Lawrence Z Zachary brought forward from the fiscal year
ended June 30 1959
ACCOUNTS RECEIVABLE
In the period under review overpayments were made to the Employees Retirement System for Social Security in the
amount of 13861 which consisted of employees withholdings of 6931 and employers cost of 6930 Unrecovered over
payments are the responsibility of the person authorizing disbursements The above overpayments are shown as accounts
receivable on the Balance Sheet Exhibit A of unit report
PASSENGER CARRYING MOTOR VEHICLES
The Supplemental Appropriations Act for the fiscal year ended June 30 1979 provided for the Department of Agriculture
to have 220 passenger carrying motor vehicles At June 30 1979 the Department had 247 passenger carrying motor vehicles
which was 27 more than authorized by the Act However subsequent to June 30 1979 the Department delivered 32 vehicles
to the Department of Administrative Services Property and Space Management Division
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 1979 are as follows
1 Number of Items Charged on Inventory Test Listing 313
2 Number of Items Physically Located in Test Area ljj2
3 Number of Items not Physically Located in Test Area i6i
This examination indicated a serious lack of accurate inventory controls Appropriate action should be taken to
insure that inventory control records reflect equipment on hand
BANKING AND FINANCE DEPARTMENT OF
ACCOUNTS RECEIVABLE
In the period under review an overpayment was made to the Department of Administrative Services for motor vehicle
services in the amount of 60 Unrecovered overpayments are the responsibility of the person authorizing disbursements
The above overpayment is shown as accounts receivable on the Balance Sheet Exhibit A of unit reportGENERAL COMMENTS
AUDIT FINDINGS continued
COMPTROLLER GENERAL
STATE REVENUE COLLECTIONS FUND
In the audit report for the year ended June 30 1978 certain inadequacies in the internal control procedures of the
Insurange Agents Licenses Division of the Comptroller Generals office were noted Corrective measures requiring system
changes and additional management overview were taken
In the year under review the system changes were examined and appeared to be adequate However additional manage
ment overview is needed in the issuing and voiding of licensing documents
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 648826 of which was recovered in the fiscal year ended June 30 1960 245000 was recovered
in the fiscal year ended June 30 1970 2500000 was recovered in the fiscal year ended June 30 1971 50000 was
recovered in the fiscal year ended June 30 1973 and 45000 was recovered in the fiscal year ended June 30 1979 A
balance of 1531174 remained as of June 30 1979
DEFENSE DEPARTMENT OF
SALARY OVERPAYMENTS
In the fiscal year ended June 30 1977 a salary overpayment of 9950 was made to Chester Gray Termination of the
employee was made before the obligation was satisfied and attempts to recover this overpayment have been unsuccessful
The salary overpayment of 9950 is shown as a prior year account receivable on the Balance Sheet Exhibit A of unit
report
In the year under review a salary overpayment of 21120 was made to John W Sanders III Termination of the
employee was made before the obligation was satisfied and attempts to recover this overpayment have been unsuccessful
The salary overpayment of 21120 is shown as an account receivable on the Balance Sheet Exhibit A of unit report
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 the 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 1979 all of the 7 8754804 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
On July 30 1979 the 445163 was received and deposited to the operating account of the State Department of
Education for transmittal to the Department of Administrative Services Fiscal Division
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 In the year ended
June 30 1978 and in the year under review examination of vouchers submitted for reimbursement revealed the following
exceptions10
GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
REIMBURSEMENT OF BOARD MEMBERS EXPENSE continued
1 Mileage claimed was not supported by odometer readings
2 Telephone charges were unsubstantiated
GRANTS TO AREA VOCATIONALTECHNICAL SCHOOLS FOR EQUIPMENT PURCHASES
The audit report for the year ended June 30 1977 included comments callina fo
cl ylmd f J
IMPROPER PAYMENTS SUPERINTENDENTS SALARY
notedlTT thS DePartment AUdltS thS DOd9S CUnty ar ended June 30 197B
noted that reimbursements for qalarv f o J0
ir
B INSTITUTIONS
NORTH GEORGIA TECHNICAL AND VOCATIONAL SCHOOL
iti rir h f
ci r ua fth
GEORGIA ACADEMY FOR THE BLIND
timely basis In the year under review the auditors observed that the nroh
it is recommended that these procedures be promptly lamented
ATLANTA AREA SCHOOL FOR THE DEAF
The audit reports for the year ended June 3n in
Lirrirrrr r t
m ti Mito o6a a pblI 00u to
uM M th 1K be tir4r
MOTOR VEHICLE INVENTORY
The Supplemental Appropriations Act for the fiscal year ended June 30 1979
Department of Education B Budaet t P fr InStitntios f the
ucation B Budget to have 61 passenger carrying motor vehicles The mo
that at June 30 1979 the Densm he mtor vehle inventory reflected
r iirrr
SCOPE OF EXAMINATION
The disbursements of the Employees Health Benefits SelfInsurance Program in the Private Trust and A
presented on Exhibit F in unit re u te TrUst and Agency Funds as
report were based on monthly registers of drafts issued which were prepared by theGENERAL COMMENTS
11
AUDIT FINDINGS continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF continued
SCOPE OF EXAMINATION continued
Equitable Life Assurance Society of the United States These registers plus additional adjustments provided by Equitable
were reconciled monthly by personnel of the Board of Regents of the University System of Georgia to a ban account main
tained in the Chase Manhattan Bank New York New York Drafts clearing the Chase Manhattan Bank account were returned
to the Equitable Life Assurance Society of the United States We were unable to verify that the drafts issued and the
ad3ustments made were in fact all the activity transacted in the bank account Therefore the scope of our work was not
sufficrent to enable us to express and we do not express an opinion on the disbursements of the fund referred to above
or on the accuracy of the ending cash balance in the Chase Manhattan Bank as presented on Schedule 8 of unit report
GENERAL ASSEMBLY OF GEORGIA
At the time of this audit an investigation was in process concerning alledged overcharges by a local vendor or
vendors on printing expenses Results of this rnvestigation will be reported in a subsequent audit
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
EARLY RETIREMENT OF BONDS
in the year under review the Georgia State Financing and Investment Commission redeemed Bonds Nos 90129071
91109111 91169153 1370313705 1370713711 1371513720 1406214071 of Series 1977 D in advance of due date as pro
vided by Senate Bill 358 Georgia Laws 1973 The funds for debt retirement have been included as cash receipts from the
Georgra State Financing and Investment Commission on Exhibit C of unit report and the related expense has been reflected
as debt retirement on the 197 7 D Issue
GENERAL
in the year under review the books and records pertaining to the Georgia General Obligation Debt Sinking Fund were
incomplete The general ledger as presented for examination did not reflect all receipts and disbursements relating to the
retirement of State of Georgia Obligation Bonds All transactions should be posted reconciled and balanced monthly
GRANTS STATE AID
TO COUNTIES
in the year under review poor internal control methods were used in recording revenues and expenditures for State
Aid Grants to Counties As a result appropriation allotments were not drawn correctly and grant payments to counties
were also incorrect All transactions should be balanced monthly according to procedures outlined in the laws providing
State Aid Grants to Counties
TO INCORPORATED MUNICIPALITIES
in the year under review poor internal control methods were used in recording revenues and expenditures for State Aid
Grants to Incorporated Municipalities All transactions should be balanced quarterly according to procedures outlined in
the laws providing State Aid Grants to Incorporated Municipalities
HUMAN RESOURCES DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
in the year under review the Department of Human Resources general appropriation included 624115000 as specific
provisions under operations and capital outlay for the following purposesGENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
GENERAL APPROPRIATIONS SPECIFIC PROVISOS continued
OPERATIONS
For the Purchase of Clotting Factor for
the Hemophilia Program
For the Hemophilia Programs in Atlanta and Augusta
For 12 12 Matching Funds for Day Care Centers
in the Appalchian Region
For Community Cardiovascular Council Stroke
Screening Program
For Toxoplasmosis Screening
For the Rome Cerebral Palsy Center
For Structural Renovations to DHR Facilities
to Insure Compliance with Section 504 of
the Rehabilitation Act of 1973
For Statewide Program of Prenatal and
Postnatal Care
For Grant to Grady Hospital for Cystic
Fibrosis Program
For Equipping the Carroll County Day Care Center
for the Mentally Retarded
For Renovations at the MR Day Training Center
of Meriwether County
For Operating and Startup Costs of New MR
Day Care Center Serving Towns and Union Counties
For 10 Accountants for Community Mental
Health Centers
CAPITAL OUTLAY
For Fire Marshall Renovations at Atlanta
Regional Hospital
For Construction of a Maintenance Facility at
the Georgia Mental Health Institute
For Construction of a Regional Youth Development
Center at Lawrenceville
For Steamlines Reroofing Street Lights and
a Heating and Cooling Distribution Study
at Gracewood State School and Hospital
For Life Safety Code Modifications at the Georgia
Retardation Center at Athens
AMOUNT
APPROPRIATED
10000000
10000000
43700000
12500000
2000000
8800000
5203000
298900000
4000000
1946000
500000
10000000
11000000
27500000
3150000
84000000
85916000
5000000
AMOUNT
EXPENDED
10000000
10000000
43700000
12500000
1812875
8800000
5158200
298900000
4000000
1946000
500000
10000000
11000000
27189166
2974200
1156813
85843574
4500000
624115000 539980828
in addition the General Appropriations Act for the Department of Human Resources provided that 56448000 from funds
available to the Georgia Building Authority Schools be redirected for Life Safety Code renovations at Savannah Regional
Hosprtal 30848000 and Northwest Georgia Regional Hospital 25600000
INVENTORY
At fiscal year end the Department of Human Resources did not satisfactorily reconcile the perpetual inventory records
maintained by the institutions with the Departments general ledger balances This deficiency occurred because the central
accounting office did not establish adequate institutional inventory reporting procedures to control variances in inventory
records created by timing differences in the annual closing of institutional and central accounting records Standardly
inventory reconciliation procedures should be established to insure that institutional inventory records can be readily
reconciled with the Departments general ledger controls
ACCOUNTS RECEIVABLE ADJUSTMENT
On July 1 1978 the Department of Human Resources had 933459436 due from the Federal Letter of Credit Pooling
Account included in that amount was 183284140 that was receivable for expenditures made prior to July 1 1977 During
the year under review the Department of Human Resources determined that as a result of inadequacies in the financial
grants management process of prior years expenditures had been made in excess of Federal fund availability in the amount of
5183284140 Accordingly the Department of Human Resources has cancelled this receivable and charged those prior year
expenditures to State funds as evidenced by the Analysis of Surplus presented on Exhibit B of unit reportGENERAL COMMENTS
13
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
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 the Private Trust and Agency Funds at June 30 1979 was a 257397 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
Subsequent to June 30 1979 the Department of Human Resources recovered this deficit through adjustment of payroll
withholdings
ACCOUNTING RECORDS
A significant improvement in the accounting records of the Department of Human Resources was noted during the year
under review It is the opinion of the Department of Audits that the marked improvement is attributable to the following
factors
1 Financial management of the Department of Human Resources has shown a positive attitude in
following up recommendations made in prior years audits More effective lines of communication have
been established within the accounting function of the Department thereby increasing morale and
productivity
2 The Department of Administrative Services has implemented many of the software recommendations
made in prior years by the Department of Audits in conjunction with the Department of Human
Resources These modifications have made FACS a more responsible and reliable Financial Accounting
System Additional modifications scheduled for implementation in fiscal year 1980 should provide
additional controls within the accounting system
PERSONNEL SERVICES
The State Merit System in certifying payrolls for the Department of Human Resources had various exceptions in fiscal
year 1979 These exceptions have been reviewed with the Personnel Services Section and the following have not been
cleared by the State Merit System
Emma H Goodroe
Ellen M Augustine
Christine H Curtis
Stella Fields
John H Magill
Sandra I Spires
Brenda Marie Bailey
Leigh A Bailey
Bert Preston Cadwell Jr
Virginia S Dehaan
Wayne C Etheridge
Linda Faye Gilmore
Michael Greenway
Gloria J Henderson
Carroll Blake Quinlan
Linda Faye Robinson
Sandra K Trimble
Sue G Adams
Lillie Mae Akridge
Bernice Brewer
Mary S Brown
Susan K Childers
Eloyce C Dollar
Sarah M Finley
Johnie M Garmon
Albert S Gordon
Charles H Griffin
Joseph G Hale
Carolyn M Harper
Vale J Henson
Dorothy H Hollis
Eugene P Isabella
Sara A Jenkins
John K Larkins Sr
Alice P Latham
Ruby I Leach
Ricky L LeCroy
Arthur J Lewis
Robert L Lewis
1976
1977
1977
1977
1977
1977
1978
1978
1978
1978
1978
1978
1978
1978
1978
1978
1978
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979

2694
52
561
472
355
3552
91
21
48
116
66
624
157
1444
2276
426
28
210
110
243
696
234
264
130
23
85
318
50
116
112
23
104
92
636
94
13
4278
73
255
00 Overpayment
50 Overpayment
92 Overpayment
30 Overpayment
23 Overpayment
05 Overpayment
04 Overpayment
65 Overpayment
39 Overpayment
13 Overpayment
00 Overpayment
50 Overpayment
50 Overpayment
37 Overpayment
24 Overpayment
25 Overpayment
21 Overpayment
00 Overpayment
00 Overpayment
75 Underpayment
00 Overpayment
37 Overpayment
00 Underpayment
50 Overpayment
25 Underpayment
09 Overpayment
00 Overpayment
00 Overpayment
80 Underpayment
70 Overpayment
00 Overpayment
00 Overpayment
50 Overpayment
00 Overpayment
50 Overpayment
00 Overpayment
09 Overpayment
06 Overpayment
75 Overpayment14
GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
PERSONNEL SERVICES continued
Thomas C Massey
Don R Oesar
Marjorie M Osborne
Laura L Parker
Frances S Pitts
Marlene Quinn
Edward L Reaves
Harry Reeves
Milton L Rice
Jerry D Roberson
Theodore Rovelli
Brenda H Staten
W Lyman Tomlinson
Alice P Tumblin
Shelly R Vaughan
Phillip D wheeler
Mary A White
Jeffrey Williams
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979
1979

1600 Overpayment
144000 Overpayment
7348 Overpayment
4350 Overpayment
15225 Overpayment
38150 Overpayment
12800 Underpayment
6900 Underpayment
93204 Overpayment
94446 Overpayment
28025 Underpayment
31950 Underpayment
28200 Overpayment
46200 Overpayment
19751 Overpayment
7092 Overpayment
8200 Overpayment
5655 Overpayment
The Personnel Services Section has contacted or attempted to contact these employees to establish ways and means by
which to correct these payroll exceptions In the event these exceptions are incorrect the State Merit System should be
advised
INDUSTRY AND TRADE DEPARTMENT OF
PRIOR YEARS FINDINGS
REVENUE SHARING FUND
The following is quoted from the audit report for the year ended June 30 1974
The Department of Community Development was notified by the Equal Opportunity Commission that a
Notice of Charge of Employment Discrimination had been filed against the Department on May 7 1974
In the year under review no action was taken on these charges
CASH SHORTAGE IMPREST FUNDS TOKYO JAPAN
Prior years audit report made reference to a special audit of the Tokyo office being made by an independent audit
firm During the year under review cash shortages were recovered and deposited to the Departments Budget Fund Copy of
audit is on file in the State Auditors office
PROSPECT SUBSISTENCE
Article III Section VIII Paragraph XII 6 of the Constitution of the State of Georgia of 1976 provides as follows
Notwithstanding any other provisions of this Constitution the Department of Industry and Trade
in order to make Georgia competitive with other states in securing new business industry and tourism
is hereby authorized to expend available funds for the business meals and incidental expenses of bona
fide industrial prospects and other persons who attend any meeting at the request of the Department to
discuss the location or development of new business industry or tourism within the State All such
expenditures shall be verified by vouchers showing the date place purpose and persons for whom such
expenditures were made The State Auditor shall conduct an audit of such expenditures at least everv
six months
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
A total of 31 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 Auditor
EMPLOYEE PARKING
In the year under review the Department of Industry and Trade paid 195000 to Omni International Limited for
employee parking This is an improper expenditure of State funds and a refund should be made to the Budget Fund for thisGENERAL COMMENTS
15
AUDIT FINDINGS continued
INVESTIGATION GEORGIA BUREAU OF
SALARY OVERPAYMENT
In the year under review a salary overpayment of 151925 was made to an employee Robert Irving Hardin Beginning
July 15 1979 payroll deductions were arranged to repay this amount and the salary overpayment of 151925 is shown as
an account receivable on the Balance Sheet Exhibit A of unit report
MOTOR VEHICLE INVENTORY
The Supplemental Appropriations Act for the fiscal year ended June 30 1979 provided for the Georgia Bureau of
Investigation to have 224 passenger carrying motor vehicles The motor vehicle inventory reflected that at June 30 1979
the Georgia Bureau of Investigation had 22 7 passenger carrying motor vehicles Of these 12 were being processed for
surplus leaving 9 under the budgeted figure
JUDICIAL SYSTEM
SUPREME COURT
ACCOUNTS RECEIVABLE
In the period under review overpayments were made for Georgia Income Tax in the amount of 8318 Unrecovered over
payments are the responsibility of the person authorizing the disbursements The above overpayments are shown as accounts
receivable on the Balance Sheet Exhibit A of unit report
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 1979 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
SALARY OVERPAYMENT
In the year under review a salary overpayment of 67386 was made to Michael George Kam Appropriate action has been
taken to recover this overpayment The salary overpayment of 67386 is shown as an account receivable on the Balance
Sheet Exhibit A of unit report
LABOR DEPARTMENT OF
SCOPE OF EXAMINATION
The revenues and expenditures of the Public Trust Funds Contributions and Benefits as presented on Exhibit D of
unit report are based on general ledger balances as presented by the Department of Labor These balances were adjusted
only to the extent necessary to zero the reimbursable claim activity through accounts receivable A substantial portion of
the revenue is collected from more than 97000 covered employers within the State of Georgia and checks for payments to
claimants exceeded 1617000 It was not practicable to satisfy ourselves that the records were correct as presented
with respect to such revenues and expenditures within the available time for completion of this report
PURCHASING
During the year under review the Department of Labor made purchases from International Business Machines Corporation
for supplies and materials equipment and computer charges without securing approved State purchase orders from the
Department of Administrative Services Georgia Annotated Code Sections 4019061 and 401935 are quoted as follows
The Department of Administrative Services shall have the power and authority and it shall be the
the departments duty subject to the provisions of this Chapter to contract for the purchase lease or
other mode of acquisition of all supplies materials services other than professional and personal
employment services and equipment required by the State After sources of supply have been established
by contract under competitive bidding and certified by the Department of Administrative Services to the
different departments institutions and agencies of the State as provided for in this Chapter such
institutions agencies or departments of State shall make requisition on blanks to be approved by the
Department of Administrative Services for such supplies materials and equipment required by them fromGENERAL COMMENTS
AUDIT FINDINGS continued
LABOR DEPARTMENT OF continued
PURCHASING continued
the supply so certified and except as herein otherwise provided for or unless such departments
institutions and agencies of State obtain written authority from the Department of Administrative
Services to do so it shall be unlawful for them or any of them to purchase any supplies materials
or equipment from other sources than as certified to them by the Department of Administrative
Services
To each and every invoice paid by any State agency or department there shall be attached the
delivery receipt and also a copy of the purchase order issued by the Department of Administrative
Services And it shall be the duty of the State Auditor to disallow as an illegal payment any
payments that do not have the receipts and purchase orders attached to the invoice paid It shall
also be the duty of the State Auditor to point out these items in the annual audit of each agency or
department of the State
In a letter dated September 10 1979 the Department of Labor requested that the Department of Administrative Services
issue purchase orders dealing with the above expenditures On October 3 1979 the Department of Administrative Services
issued the required purchase orders
Since the approved purchase orders were issued by the Department of Administrative Services these expenditures have
not been disallowed and the Department of Labor has assured the State Auditors office that the necessary steps have been
taken to prevent a reoccurrence of this problem in the future
PAYROLL EXCEPTIONS
The State Merit System in certifying payrolls for the Department of Labor had the following exception in the fiscal
year 1979
Linda J Pilinko Overpayment 19978
The Personnel Services Section and General Counsel have contacted this individual to establish ways and means by which
to collect this payroll exception
MEDICAL ASSISTANCE DEPARTMENT OF
SCOPE OF EXAMINATION
The expenditures of the Medicaid Management Information System Medicaid Benefits as presented on Exhibit C of unit
report are based on general ledger balances as presented by the Department of Medical Assistance The Medicaid Management
Information System Medicaid Benefits issued checks for payments to providers exceeding 240000 checks per annum and
exceeding 38500000000 per annum Within the allotted time for completion of this report it was not possible to
satisfy ourselves that the records as presented for audit were correct
CASH
The audit report for fiscal year 1978 disclosed several discrepancies within the checking accounts of the Department
of Medical Assistance These discrepancies for the most part have not been corrected and are as follows
1 Cash receipts and cash disbursements not booked on a current basis
2 Outstanding checks overunderstated
3 Computer system discrepancies
4 Voided cancelled and replacement checks not recorded on a timely basis
5 Known errors were not corrected
6 Departmental journals entries made to the wrong account
7 Reconciliations are not reviewed by supervisorymanagement personnel
The auditors have analyzed all of the checking accounts and have instructed the Departments personnel on how to make
the necessary adjustments Audit adjustments were necessary to state correctly the cash position of the Department The
adjustments reduced the cash balance by 2875060
Since there is now an accumulation of 2 4 months of discrepancies in these reconciliations it is imperative that the
adjustments to all accounts be made as soon as possibleGENERAL COMMENTS
17
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
ACCOUNTS RECEIVABLE
The total accounts receivable for the Department as presented to the auditors reflected a balance of 3353185504
The accounts were reconciled and analyzed by the auditors and based upon the information furnished journal entries
reducing the accounts receivable balances in the net amount of 274186329 were necessary
These audit adjustments were necessary because the Department had not reconciled these accounts all year and had not
established controls that would insure that all grants and programs are properly recorded
ACCOUNTS PAYABLE
The net liability for accounts payable as presented for audit reflected a liability of 274593880 The audit of
these payables resulted in a net increase of 152760488 This increase was necessitated by a lack of followup on old
accounts payable items and failure to encumber all known obligations at June 30 1979
IMPROPER EXPENDITURE
In the year under review a payment of 74509 was made from the Budget Fund to the Internal Revenue Service for a
penalty assessed for failure to deposit on a timely basis U S Income Tax and Social Security withholdings Payments of
this nature are considered to be an improper use of State appropriated funds Payments of payroll withholdings should be
made timely in accordance with requirements of Federal or State agencies Individuals responsible for the timely remittance
of payroll withholdings are liable for unrecovered payments of penalties or interest Reimbursement of 74509 should be
secured for deposit to the Departments Budget Fund
GENERAL
The audit of the Balance Sheet accounts of the Department of Medical Assistance has revealed that the internal control
systems are inadequate and that there is a general inconsistency of records
It is recommended that all Balance Sheet accounts be reconciled on a monthly basis and that all adjustments be recorded
on a timely basis These reconciliations and adjustments should be reviewed and approved by either supervisory or management
staff members
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 seek recovery of the above mentioned
overpayment
PAYMENT OF GARNISHMENT
The audit report for the year ended June 30 1978 stated that the Department of Offender Rehabilitation paid 75497
for a legal judgment rendered by the Richmond County Superior Court because of the failure to comply with a 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 Fund18
GENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
PAYMENT OF GARNISHMENT continued
A letter dated June 20 1979 from David C Evans Commissioner of the Department of Offender Rehabilitation to
Mr John C Walden Assistant Attorney General requested legal assistance in recovering the 75497 from the former
employee Mr Thomas C Williams Regardless of whether or not this litigation is successful does not lessen the
responsibility of officials to reimburse the Budget Fund for the improper expenditure
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1978 a total of 1527580 of payroll audit exceptions reported by
the State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At
June 30 1979 the two remaining overpayments which had been turned over to the Attorney General for collection were as
follows
Harvey James O
Plain Gregory W
7120
17075
24195
Payroll exceptions reported for the year ended June 30 1979 which were unresolved at the conclusion of our examination
were as follows
Barry Robert F
Burney Willie Frank
Davis Nathan Jr Underpayment
Lance Bruce H
Sikes Dire C Turned over to Attorney General

12900
12019
12950
1375
57250
70594
Efforts should be continued to resolve these exceptions
FUNDS RECEIVED AND DISBURSED AT REHABILITATIVE FACILITIES
Included in Exhibit E pages 24 and 25 of unit report are summaries of beginning and ending balances receipts and
disbursements of various accounts maintained at Georgia State Prison at Reidsville Similar accounts are maintained at the
other various facilities operated by the Department In the audit report for the year ended June 30 1978 recommendation
was made that procedures be adopted to maintain records in the central accounting office of all departmental Private Trust
and Agency Funds Procedures were established in the
year under review requiring filing of summary quarterly reports by
each unit authorized to collect and disburse funds of any nature Records show that the Departments Internal Audit Section
made examinations of each of the units on a regular basis
Two robberies occurred in the year ended June 30 1979 which resulted in loss of vending machine receipts of 14000
and monies belonging to inmates of 45000 The inmates monies were replaced from inmate activity benefits account
Merchandise inventories at Georgia State Prison were determined to be short 950030 by the Departments Internal
Audit Section These losses occurred between January 1978 and September 1978 During this period Georgia State Prison
experienced extreme inmate disorders which may have contributed to the loss of merchandise
It is recommended that procedures be adopted to maximize safeguards of cash and merchandise and to give the employees
charged with the responsibility for the safekeeping of the assets adequate authority and control over assets
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 House Bill No 146 Act No 23
approved February 27 1975 authorized the State Personnel Board to provide a health insurance plan for public school
teachers of the State of Georgia This Act was ratified in the November 197 8 general election and became effective
January 1 1979 From the inception of the program through December 31 1975 coverage was provided to participants throughGENERAL COMMENTS
19
AUDIT FINDINGS continued
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION continued
SELF INSURED HEALTH PROGRAM continued
the purchase of a group policy from an insurance carrier
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 payment The
Health Insurance Section of the State Personnel Board does not maintain any record of claims submitted or transmitted to
Blue CrossBlue Shield Documentations included with claims are retained by Blue CrossBlue Shield Without the
sequential registering of claims or methods of recording financial data of benefits requested no comparison can be made of
claims paid to claims submitted It is recommended that random sampling techniques be employed on a quarterly basis to
monitor effectively claims being processed In addition to the verification of payments to covered employees claims
should also be reviewed to reconcile amounts paid with amounts claimed
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 1979 were reconciled with cash disbursements
made by the Health Insurance Section of the State Personnel Board
PUBLIC SAFETY DEPARTMENT OF
PRIOR YEARS FINDING
There was no change in the 13500 due from former employee Albert Morris brought forward from fiscal year ended
June 30 1976 On February 3 1978 this claim was turned over to the Attorney General for collection
SALARY OVERPAYMENT
In the year under review a salary overpayment of 36000 was made to an employee McKenny G Thompson Beginning
August 1 1979 payroll deductions were arranged to repay this amount and the salary overpayment of 36000 is shown as
an account receivable on the Balance Sheet Exhibit A of unit report
MOTOR VEHICLE INVENTORY
The Supplemental Appropriations Act for the fiscal year ended June 30 1979 provided for the Department of Public
Safety to have 894 passenger carrying motor vehicles The motor vehicle inventory reflected that at June 30 1979 the
Department of Public Safety had 924 motor vehicles Included in the inventory were the following vehicles 3 buses
1 tractor 2 wreckers 12 motorcycles and 1 tank truck
The 924 vehicles less the 19 listed above left 905 which was 11 over the budgeted figure shown in the 1979
Supplemental Appropriations Act
PUBLIC SERVICE COMMISSION
ACCOUNTS RECEIVABLE
In the period under review overpayments were made of employees withholdings and employers cost of FICA in the
amount of 3113 which consisted of U S Income Tax of 1291 FICA of 911 and employers cost of FICA of
911 Unrecovered overpayments are the responsibility of the person authorizing disbursements The above overpayments
are shown as accounts receivable on the Balance Sheet Exhibit A of unit report20
GENERAL COMMENTS
AUDIT FINDINGS continued
REVENUE DEPARTMENT OF
SCOPE OF EXAMINATION
Due to the security placed on income tax returns by the Internal Revenue Service 1954 Code Subtitle F Chapter
61B we were unable to satisfy ourselves with respect to such revenues beyond the amounts recorded as received
PRIOR YEARS FINDINGS
SALES TAX UNIT
Receipt numbers 111757 through 111800 reported missing in the audit report for the year ended June 30 1959 and
receipt numbers 108786 and 108788 through 108800 reported missing in the audit report for the year ended June 30 1958
were still unaccounted for at the close of the present audit
MOTOR FUEL TAX UNIT
No change was made in this period of the 6961040 due from Jim E Jones former Director of the Motor Fuel Tax Unit
See special report dated April 24 1959 for details covering this item
ALCOHOL AND TOBACCO TAX UNIT
The audit report for the year ended June 30 1978 stated that the Alcohol and Tobacco Tax Unit did not maintain an
adequate accounting system for the issuance of alcoholic beverage licenses In the year under review this system was
examined and found adequate
MOTOR VEHICLE TAX UNIT
Due to the volume of tag and title sales the last six months of the fiscal year the Department of Revenue transferred
to the Department of Administrative Services Fiscal Division 3560198309 which had not been recorded in the system in
the fiscal year These documents in process as reflected on Schedule 14 of unit report will be carried forward
and recorded in the next fiscal year
SECRETARY 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 June 30 1976 and June 30 1978 satisfactory documentation andor cash in the amount
of 709450 65700 and 1000000 respectively were received In the year under review the Secretary of State
received 20000 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 3262880
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 1 197 8 to
April 27 1978
This special audit report concluded that an employee of the Georgia Real Estate Commission altered money orders
totaling 386500 which were paid to the order of the Georgia Real Estate Commission and deposited them into her personal
bank account In the year under review the Secretary of States office was reimbursed the 386500
PERSONAL SERVICES
The audit report for the year ended June 30 1978 stated that the State Personnel Board Merit System of Personnel
Administration Employee Services Division had notified the Secretary of States office of the following payroll exceptions
OVERPAYMENT

Vicki L Shockley
Suzanne Maharry
7800
12736
20536GENERAL COMMENTS
AUDIT FINDINGS continued
SECRETARY OF STATE continued
PERSONAL SERVICES continued
In the year under review the above amounts were received and d
office
eposited in the Budget Fund of the Secretary of States
During the year ended June 30 1979 the State Personnel Board Merit System of Personnel Administration Employee
Services Division notified the Secretary of States office of the following payroll exceptions
OVERPAYMENT
Anthony M Hood
June N Wallace
55000
57430
112430
Appropriate action has been taken to recover these overpayments
GENERAL
At the time of this audit an investigation was in process concerning alledged overcharges by a local vendor or
vendors on printing expenses Results of this investigation will be reported in a subsequent audit
TRANSPORTATION DEPARTMENT OF
DEFICIENCY JUDGEMENTS
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 9607387
WORKERS COMPENSATION STATE BOARD OF
PASSENGERCARRYING MOTOR VEHICLES
The maximum number of vehicles shown in the Supplemental Appropriations Act of 197879 as approved February 28 1979
was 0 for the State Board of Workers Compensation In the year under review the Board entered into a lease for one
1 1978 Ford station wagon Section 59 of said Act is quoted in part as follows The number of passengercarrying motor
vehicles indicated for each budget unit shall include leased vehicles and Stateowned vehicles The number of vehicles
leased by the State Board of Workers Compensation exceeded the maximum provided in the said ActSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1979
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
PERCENTAGE PER
TOTAL TO TOTAL CAPITA
805990197 20 i 176
77393272 02 17
15664181 00 03
842783055 20 184
4357328 00 01
95546581424 2306 20818
26665682441 644 5810
3665806451 89 799
4463462392 108 972
884144233 21 193
8009792917 1 93 1745
91808703656 2216 20004
180175389 04 39
6182666732 149 1347
349403826 08 76
4600633928 111 1002
143236700 04 31
380400750 09 83
57581926 01 13
559194043 14 122
720721101 17 157
74095734 02 16
46348151 01 10
246084819827
5939
Grants from U S Government
Antirecession Fiscal Assistance
Education
Health
Highways
Public Assistance and Relief
Recovery of Advanced Construction Funds
Revenue Sharing
Agricultural and Natural Resources Development Other
Total Grants from U S Government
82015000
21397624466
6515383649
26396315749
61297589744
10500000000
4962705500
4936031649
136087665757
02 18
5 17 46 62
1 57 14 20
6 37 57 51
4 79 133 56
2 53 22 88
1 20 10 81
1 19 10 75
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
1690450513
92974000
1783424513
50383
312846597
41
02
43
00
07
369
20
38S
00
68
Interest
State Funds
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
Total Interest
Contributions from Public Trust Funds
52707883 19 127 1149
599878 10 02 13
18299 00 00 00
5332606029
246283892
129
06
1162
54
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
11268244505
1793454742
3804961182
410095595
681490361
5046256217
1017203741
154132795
352131470
24527970608
272 2455
43 391
92 829
10 89
16 148
122 1099
25 222
04 34
08 77
592
5344

Total State Revenue Receipts
414375667606
10000
90286
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1979
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
Recovery of Advanced Construction Funds from the Federal Government
State Revenue Collections Unfunded
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Federal Revenue Sharing Funds
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
Federal Revenue Sharing Funds
Funds Available July 1 1978 Unappropriated
Appropri ation
Prior Years Surplus Lapsed
Funds Available June 30 1979 Unappropriated
Federal Antirecession Fiscal Assistance Funds
Funds Available July 1 1978 Unappropriated
Appropriation
Funds Available June 30 1979 Unappropriated
PERCENTAGE PER
TO TOTAL CAPITA
2839 S 25633
1037 9368
1490 13457
2112 19073
858 7748
273 2461
243 2193
122 1098
47 422
152 1375
1252 11306
253 2288
00 02
442 3991
00 00
491
00
00
4435
01
00
TOTAL
r 117643099393
42995545325
61762658893
87537598933
35557088460
11296107226
10063535401
5040811728
1937854948
6309846180
51890280724
10500000000
8098747
18316069133
26
20353406745
5468492
1316570
00 01 5468492
121 1096 5029609392
00 00 1447616
00 00 26
00 00
02 18
00 00

1316570
35161470
00
10000 90286 414375667606
Assessment and Collection Allowance to Outside Agencies
Note 1970 Population 4589575STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1979
APPROPRIATION ALLOTMENTS
FEDERAL
STATE FEDERAL ANTIRECESSION
APPROPRIATION REVENUE FISCAL GRANTS FROM GRANTS OTHER
FROM TAXES SHARING FUNDS ASSISTANCE FUNDS U S FROM COUNTIES AGENCY AGENCY
FEES ETC APPROPRIATION APPROPRIATION GOVERNMENT AND CITIES EARNINGS REVENUE
92002923640 38 096 093 92 851614 70 S 21396618051 00 5890102 22 2402233 82
41417265900 12 200 000 00 00 1006415 00 4011022 35 438292 25
32982925132 00 00 26231223149 1690450513 8596202 61 15601 62
21167855540 00 00 62206642181 00 51818248 75 10187236 63
26989226860 00 00 5606331212 00 35263374 76 5648070 88
10691787600 00 00 549977214 00 1366712 01 823287 89
7417292700 00 00 2019184954 92974000 6584883 35 1244045 88
4388929100 00 00 512658412 00 1831866 49 439624 33
1875322000 00 00 50480810 00 405933 69 285412 31
2556644600 00 00 23263949 00 3657562 00 385547 34027361 15 46
24226243800 00 00 17490279410 00 104188765 06 2451189 105000000 80987 92 00 47
18316069133
26
120353406745
5468492
1316570
5468492
5029609392
1447616
26
1316570
85161470
00
265716416872 5029609392
85161470 136087665757 1783424513 22361467329 1668807772728
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1979
BUDGET FUNDS
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Life Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Total Personal Services
Regular Operating Expenses
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers 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
Telecommunications
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
Power Water and Natural Gas
Rents Other Than Real Estate
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
50376459419
2748325965
4233066867
1963483880
4627990
413040
23143500
739909
59350260570
PERCENTAGE
TO TOTAL
1216
66
102
47
00
00
01
00
PER
CAPITA
129 390 048 45
13 167 704 90
9 693 267 98
7 015 274 52
19 393 134 82
28 487 903 20
13 369 715 34
11 261 071 95
54 65 355 950 915 128 86 35
120 306 044 21
5 936 6 0
19 290 178 21
74 76
615 4
487 455 86
1 464 332 394 189 211 91 95
465 726 401 86
485 510 662 74
56 653 761 8fi
36 169 02 3 23
1432
312
32
23
17
47
69
32
27
131
159
290
47
00
00
01
11 03 21
11 24
11 72
1 37
87
9 76
5 99
9 22
4 28
01
00
05
00
12931
1674858291 40 365
6290852410 152 1371
967837558 23 211
393072406 10 85
473343217 11 103
145595775 04 32
113781478 03 25
1295744588 31 282
17532947 00 04
855657714 21 186
261040341 06 57
418736013 10 91
30952107 01 07
28 19
2 87
2 11
1 53
4 23
6 21
2 91
2 45
11 14 84 37
26 21
00
55180 00 00
36373458 01 08
24065354 01 05
8970 00 00
34003 00 00
1868078050 45 407
402806 00 00
4 20
00
00
11
101 2 9 19
101 48
105 79
12 34
7 8 8
STATE REVENUE RECEIPTS
29
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 197 9
OBJECT continued
TOTAL
PERCENTAGE
TO TOTAL
PER
CAPITA
BUDGET FUNDS continued
Other
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Workers Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
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
State Revenue Collections Unfunded
Prior Years Surplus Funds Lapsed
State Funds
Federal Revenue Sharing Funds
63905940
141983
184483
612010
64844416
626228648
104416701
1210911737
930012432
469011862
64393767846
1367282900
164326806996
4138071287
2375 665 104 09
11 799 60
706 457 45
916 341 04
74 231 57
66 626 05
4 400 00
17 320 210 47
59 760 501 571 711 2 0 49
60 262 282 69
72 977 836 66
108 640 000 00
500 000 00
2637 793 733 78
02
00
00
00
02
15
03
29
22
11
1554
33
3966
100
5733
00
00
00
42
02
144
146
262
01
44463297162 1073
14
00
00
00
14
136
23
264
203
102
14030
298
35804
902
517 62
00
16
20
02
02
00
3 77
12 17 96
13 13
s 15 90
23 67
11
574 74
90677
96
20353406745 491 4435
5468492 00 01
1316570 00 00
47151845163
18316069133
26
8098747
1138
10274
442 3991
00 00
00 02

2430606652
1447616
59
00
530
00
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 3402736146
414375667606
10000
90286
Note 1970 Population 4589575
CONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1979
CURRENT ASSETS
Cash in Banks on Hand and Time Deposits
Spending Units and Department of Administrative Services
Fiscal Division Funding and Custody Accounts
Regular Budget Fund
Revenue Sharing Funds
State of Georgia General Obligation Debt Sinking Fund
Construction Fund Georgia State Financing and
Investment Commission
State Revenue Collections Fund
Public Trust Funds
Private Trust and Agency Funds
Accounts Receivable
Spending Units
Regular Budget Fund Less Undrawn Allotments
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
1c 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
80838581010
179254146
82119
81017917275
5014570
28577495
42419034529
10930998057 134401541926
56545080594
193191883
177692439
11688617188
207164859116
35443004
49626225442
56738272477
191139814403
219031168743
49661668446
45633836198
Total Assets
505466487790
Note
Fixed Assets shown above are only those purchased
or constructed from funds derived from the sale
of General Obligation bondsCONSOLIDATED BALANCE SHEET
33
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1979
LIABILITIES RESERVES FUND BALANCES BONDED INDEBTEDNESS AND SURPLUS
CURRENT LIABILITIES
Spending Units
Regular Budget Fund
Revenue Sharing Funds
State of Georgia General Obligation Debt Sinking Fund
Public Trust Funds
Total Current Liabilities
RESERVES AND FUND BALANCES
Spending Units
Regular Budget Fund
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Revenue Sharing Funds
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
26
7522454178
70068206129
179254120
46503792764
7522454204
57327467956
28577495
249368078175
10930998057
49804000000
1057500000
70247460249
1057500000
409007353
71713967602
371681368651
48746500000
Regular Budget Fund
Balance July 1 197 8
Decrease in Year
Balance June 30 1979
Revenue Sharing Funds
Balance July 1 1978
Decrease in Year
Balance June 30 197 9
16091947367
2767295830

1238511
1238511
13324651537
00
13324651537
Total Liabilities Reserves Fund Balances
Bonded Indebtedness and Surplus
505466487790
See notes to Balance Sheet Department of Administrative
Services Fiscal Division Funding and Custody Accounts
See note to Balance Sheet Public Trust Funds
See notes to Balance Sheet State Spending UnitsFUNDS AVAILABLE AND EXPENDITURES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1979FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE AGENCIES EXCLUDING
UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
37
FUNDS AVAILABLE
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units of State Net
Add Held by Collecting Units at June 30
Deduct Held by Collecting Units at July 1
Recovery of Advanced Construction Funds from the
Federal Government
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
20353406745
5468492
1316570
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
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
28577495
36676242
4962705500
59987810
82015000
1829900
44463297162
20360191807
36676242
28577495
2430606652
1447616
5 250748472608
8098747
10500000000
5022693310
83844900
148028755535
414375667606
18316069133
26
47151845163
18316069159
64823488969
8098747
2432054268
4816 393 095 90
593 502 605 70
129 390 048 45
13 167 704 90
9 693 267 98
7 015 274 52
19 393 134 82
28 487 903 20
13 369 715 34
11 261 071 95
120 306 044 21
485 510 662 74
56 653 761 86
36 169 023 23
2637 793 733 78
416171395268
65467914322
481639309590SUMMARY OF STATE REVENUE RECEIPTS
REVENUE
Taxes Pines 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
Recovery of Advanced Construction Funds
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
805990197 759092596
77393272 75132195
15664181 16035467
842783055 807226424
4357328 3785794
95546581424 80765254100
26665682441 25839457428
3665806451 4094114656
4463462392 3966506784
884144233 830892879
8009792917 7948403244
91808703656 814756549 99
180175389 165320933
6182666732 5722993009
349403826 324775325
4600633928 4510513455
143236700 140158200
380400750 495977100
57581926 44762678
559194043 551267842
720721101 671728407
74095734 57406459
46348151 40870114
2 46084819827 2 19307330088
82015000 s 1102713500
21397624466 18473037579
6515383649 15440722821
26396315749 18907949965
61297589744 48333694884
10500000000 00
4962705500 4813393000
4936031649 4599800687
1 36087665757 1 11671312436
1690450513 144663215
92974000 92974000
1783424513 237637215
50383 3993971
312846597 294661044
5270788319 2851801887
59987810 62608466
1829900 27676980
5332606029 2942087333
246283892 240123979
11268244505
1793454742
3804961182
410095595
681490361
5046256217
1017203741
154132795
352131470
8207153928
1544677461
3723073401
254329291
5948581573
3285544836
1105242510
136193758
318199472
24527970608 24522996230
Total State Revenue Receipts
414375667606 359220142296DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1979
41

General Property 1978 Levy and 1979 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
707929640
24267855
27153378
399428
40139284
5379610
125293
595709

4027446976
20096775524
1525530166
8973520148
6986162656
188626287
69988684213
13189104214

759750301
77393272
4559936
46239896
128306
10641707 590844
888095285 45312230
Business License
Retailers
Wholesalers
Wine
22598692334
72947889090
26879550124
199662366
143308639
263685929
6535481
36662698
4634
44685413
50789
74
82
8842342
900
33
00
7774110749
1794849
237477017
89009474322
216920267
377855393
2638294208
2378000
34416500
3700000
500000
31142000
4100000
841703509
46111590
11232551
42783055
4357328
20599000
3150000
95546581424
26665682441
3665806451
4463462392
884144233
8009792917
91808703656
180175389
6182666732
40494500
35742000
2374900042
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 9
TAXES continued
Business License Commercial
Fish Dealers
Fishing and Boats
960000
9535075
Business License
Business License
Business License
Business License
Business License
Business License
Representatives
Business License
Machine Dealers
Business License
Business License
Business License
Business License
Fur Trappers Dealers
Miscellaneous Game and Fish
Quail Breeders
Insurance Agents Adjusters
Bingo
Cigar and Cigarette Manufacturers
Cigar and Cigarette Vending
Cigar and Cigarette Wholesalers
Industrial Loan Companies
Private Employment Agencies
For Sale of Money Orders and Checks
Motor Vehicle Registration
NonBusiness License
Other Revenue
Tag Department
Fees Retained by Tag Agents
NonBusiness License Title Registration
Fees Retained by Tag Agents
NonBusiness License Auto Drivers
NonBusiness License Motor Boat Registration
NonBusiness License Hunting and Fishing
Net to State
Collecting Fees Retained at Source
Corporation Franchise
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine and Beer
Hunting and Fishing
Received from Counties
Total Taxes Fines and Forfeits
GRANTS FROM U S GOVERNMENT
Administrative Services Department of
Regular Operations
Recovery of Advanced Construction Funds
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
Children and Training of Professional Personnel
Education Department of for Educational
4363901099
21525479
215207350
124469975
18766725
523382543
35811500
7233235
14785318
23272050
28805131
for Adult Education
for Appalachian Regional
for Child Nutrition Act
for Education of Handicapped
Amendments of 1974
Education Department of
Secondary Act of 1965
Education Department of
Provisions Act
Education Department of
Act of 1965
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
Forestry Commission Georgia
Governor Office of the Governors Office
Governor Office of the Planning and Budget
Office of
Highway Safety Office of
for Elementary and
for General Education
for Higher Education
for Library Funds
for Lunch Program
for Public Works and
10495075
5177501
1021550
220000
194900700
2220000
269000
920900
1120000
29895000
2520000
658600
4600633928
143236700
380400750
57581926
559194043
720721101
46348151
74095734
246084819827
9058721
10500000000
4962705500
82015000
230848986
1262008356
46527897
260317410
210392816
259243095
1289091650
1138288376
18722271
8605370949
29368499
11092164
144952234
7672810545
57507500
1729248272
230529680
1006415
225274203
46908472
368816111
36082664DETAIL OF STATE REVENUE RECEIPTS BY CLASS
43
YEAR ENDED JUNE 30 197
GRANTS FROM U S GOVERNMENT continued
Department of for Vocational
Human Resources Department of for Mental Health
and Youth Development Institutions
Human Resources Department of for Public Assistance
and Child Welfare
Human Resources Department of for Social
Rehabilitation Services Public Health Services
and Other
Human Resources
Rehabilitation
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
Secretary of State
Soil and Water Conservation Committee State
Transportation Department of for Appalachian Highway
Transportation Department of for Bridge
Reconstruction
Transportation Department of
Transportation Department of
Transportation Department of
Planning Surveys
Transportation Department of
Highways
Transportation
Transportation
Transportation
for Defense Access
for High Hazard
for Highway
for Interstate
Department of
Department of
Department of
Crossing Elimination of Hazards
for Pavement Markings
for Primary Roads
for Rail Highway
for Secondary Roads
for Transitional Quarters
for Urban Highways
Transportation Department of for Safer Off System
Roads
Transportation Department of
Transportation Department of
Transportation Department of
and Systems
Transportation Department of Other
Veterans Service State Department of
Total Grants from U S Government
GRANTS FROM COUNITES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Public Safety Department of
Secretary of State
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Brown C V and Brother
Colonial Pipeline Company
Consolidated Atlanta Properties
Forest Commodity Corporation
GAF Corporation
Helen City of
Livingston Bess B
Livingston Roy N Estate of
Louisville and Nashville Railroad
Massell Ben J Estate of
Mathis Edwin B
Omni International
Peachtree Plaza Hotel
Pelham Banking Company
Southern Railway
Spirit Creek Cattle Farm Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
Total Rents on Investment Properties
853659860
18009319623
3183608564
2478115225
79909818
8493057
41987753
16184969986
26901684529
1557552508
549977214
53536905
136348520
5592905
11280892
5509257
1098497924
1502955058
207022000
230599994
115692346
11723685371
208931301
4629553298
333205009
1150232600
1120206852
2242908400
1168688290
664137306
201615606
1360 87665757
92974000
16 90450513
17 83424513
50183 200
50383
1952683 1050000 19910700 100000 100000 3000000 900000 1800000
2 43356830 2512498 455000 5099504 29136300 720000 984400 730848 337834 600000 100000
3 12846597
44
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 9
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest Earned Federal Revenue Sharing Funds
Interest Earned Federal Antirecession Fiscal
Assistance Funds
Interest on Railroad and Telegraph Stocks
Education Department of
Human Resources Department of
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 System
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
Justice Courts Training Council Georgia
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
Workers Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
Architects Examining Fees
Assessments on Insurers for Workers
Auctioneers Examining Fees
Bank Examining and Investigation Fees
Bar Examination Fees
Billboard Permits Outdoor Advertising
Building and Loan Association Examining Fees
Cemetery Fees
Corporation Charter Fees
Corporation Registration Fees
Compensation Board
5063901493
59987810
1829900
164120
36361
123703
1185464
174108099
5309459
22783036
2678982
497602
5332606029
837498
62248011
15000000
5500000
7697450
4964764
1181480
146418223
2436466
246283892
4060273136
50000
2033072
3444707
86572
211500000
12000000
70540000
12339500
17276825
1724900
135308327
12594154
1559418
1772000
2089474
22160098
12808755
20655917
2456396
5884814837
2300000
714039640
9176010
1000000
50387946
3852821
11268244505
10470360
281062846
1123219
189756300
12435500
3511400
281319
388000
52870030
59893967DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 197 9
45
EARNINGS PROTECTION SERVICES continued
Credit Union Examining and Supervision Fees
Deeds and Charters Fees
Detective Fees
Election Qualifying Fees
Electrical Contractors Fees
Engineers Examining Fees
Feed Inspection Fees
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 Examining Fees
Polygraph Examining 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 Examining Fees

Total Earnings Protection Services
EARNINGS HEALTH SERVICES
Ambulance Fees
Athletic Trainers Examining Fees
Barbers Examining Fees
Chiropractors Examining Fees
Cosmetology Examining Fees
Dairy and Veterinary Inspection Fees
Dentists Examining Fees
FamilyMarriage Counseling Examining Fees
Funeral Service Examining Fees
Hearing Aid Examining Fees
Human Resources Department of
Laboratory Fees
Medical Assistance Department of
Medicine Examining Fees
Nursing Home 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
Registered Nurses Examining Fees
Sanitation Examining Fees
Vital Records Fees
Water Treatment Examining Fees
Well Water Standards Advisory Examining Fees
Total Earnings Health Services
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Egg Inspection Fees
Farmers Markets Rents
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
18947186
830571
25057100
90000
10063000
39579600
1850641
71573060
8388664
1320000
1513582
22826639
987000
91000
176364600
5490950
174618500
11294806
1415500
13315275
475667915
61056607
14641300
220500
32933810
1147849
3346556
5905590
132000
992000
1793454742
1
1
74
27
179
6
33
8
30
2
24762
38
10776
363
11
2
25
11
232
12
3
258
31
747
8
363
24
12
20000
57000
30178
09264
06980
77600
06718
50706
26339
44250
69096
35000
85224
90089
45625
80000
15936
01500
73885
21800
20100
26123
58402
30557
44200
03010
07600
24000
3804961182
72024929
16388
20652375
28875602
112150
296650
36814688
50858313
444500
410095595DETAIL OP STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1979
EARNINGS HIGHWAY SERVICES
Transportation Department of Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
Human Resources Department of Community Mental HealthMental
Retardation Youth Services and Institutions
EARNINGS EDUCATIONAL SERVICES
Education Department of
Librarians Examining Fees
Private School Registration Fees
Regents of the University System of Georgia Board of
Scholarship Commission Georgia State
Speech Pathologists Examining Fees
Total Earnings Educational Services
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 Examining Fees
Warm Springs Memorial Commission Franklin D Roosevelt
Total Earnings Recreational Services
681490361
5046256217
588973861
47500
1578400
295378559
129418421
1807000
1017203741
74612578
62058623
17461594
154132795
323034156
659936
28437378
352131470
Total State Revenue Receipts
41437566760648
SUMMARY OF STATE REVENUE DISTRIBUTION
Expense Fund
Board of
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
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
Regents of the University System of Georgia
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
Justice Courts Training Council Georgia
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
Workers Compensation state Board of
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Administrative Services Department of
Agriculture 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
Labor Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Workers Compensation State Board of
Total Distribution of Unfunded Collections
1979
7489755783
2249399292
351151100
218256800
1624937928
438318697
1791754505
61216569 35
60940757
459030482
3311600
117883322775
1038818000
41607859839
1431514711
221142123
97184477
10570540000
4980200
1014500000
3243626500
213887597
781598211
1191701300
1351700000
44699264
63638250273
1178579627
1192844272
167421682
167452310
1183840499
95247753
12000000
2399418
5665200
3492000
7347500
16555704641
321529817
41834897153
11378436015
6112959841
3388200143
258664505
6093430046
972654340
7697450
61462180901
995260006
28934980
289264021
418859943269
8648167
135525
140550
5663273
6000
7678
32500
125000
6720372
471850
5976056
100000
902665
7181823
363326
9495249
4343037

8098747SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS SURPLUS FUNDS LAPSED BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
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
Workers Compensation State Board of
Total Distribution of Prior Years Surplus Funds
Lapsed by Spending Units
Distribution Totals
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Expenditures
State Funds 18316069133
Federal Revenue Sharing Funds 26
CarryOver from Prior Year
Transfers from Reserves and Surplus
State Funds
Federal Revenue Sharing Funds
Federal Antirecession Fiscal Assistance Funds
49
1979
126999214
37661153
13930097
2000547
25098908
8365429
40356069
45814946
572420
2046930
36711
240223382
42276532
1552693
64653
84938
1246475
19871916
662925986
19476488
13900719
6256
2548508
19784461
99970
2034351
1901073
182109
42191224
1984503
873455140
82328789
28014784
4068541
34372000
23068789
6549163
3479033
1479368
2432054268
416419790254
20353406745
5468492
1316570
18316069159
20360191807 2044122648
414375667606DEPARTMENT OP ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 197 952
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1979
ASSETS
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
Private Trust Funds
10793614955
7522454178
54871188977
176754182 73364012292
9078050428
Total Assets
82442062720
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
RESERVES AND FUND BALANCE
For Revenue Shortfall Reserve 1
For Federal Funds
Federal Revenue Sharing Funds 2
For Private Trust Funds
SURPLUS 3
Balance July 1 1978
Decrease in Year
54871188977
176754156 55047943133
7522454176
26
9078050428 16600504632
13699239965
2905625010 10793614955
Total Liabilities Reserves Fund Balance and Surplus
82442062720
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 Funds will be allocated
to various departments under provisions of
Section 53 of the General Appropriations Act
for fiscal year 1980
3 Of the 10793614955 surplus at June 30 1979
6432075100 has been designated to fund
appropriations in fiscal year 1980DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SURPLUS
JUNE 30 1979
53
SURPLUS JULY 1 1978
Per Audit Report
ADD
Excess of Funds Available over Allotments
Year Ended June 30 1979
DEDUCT
1978 Surplus Carried Over
Transfers to Reserves
Revenue Shortfall Reserve
Federal Fund Balance
Federal Revenue Sharing Funds
SURPLUS JUNE 30 197 9
To Balance Sheet
13699239965
18316069159
32015309124
13699239965
7522454178
J26 7522454204 21221694169
10793614955DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
Revenue Remitted to Department of Administrative
Services Fiscal Division
By Collecting Units of State Net
Recovery of Advanced Construction Funds
From the Federal Government
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
250748472608
10500000000 261248472608
4962705500
59987810 5022693310
82015000
1829900
83844900
13699239965
5106538210
266355010818
6654166780
5468492
1316570 6785062 6660951842 20360191807
Total Funds Available
286715202625
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1979
State Funds
Less Current Year Funds Lapsed
Federal Funds
Federal Revenue Sharing Funds
Less Current Year Funds Lapsed
Antirecession Fiscal Assistance Funds
Less Current Year Funds Lapsed
Net Appropriation
June 30 1979
Fiscal Year Ended
Less Prior Year Surplus Lapsed
State Funds
Federal Revenue Sharing Funds
Net Allotments to Spending Units
Excess of Funds Available over Allotments
5045468492
15859100 5029609392
85331468
169998 85161470
266465010972
748594100
265716416872
5114770862
2430606652
1447616
270831187734
2432054268
268399133466
18316069159
286715202625DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
INTRODUCTION
GENERAL FUND
This report covers all State revenue collections paid into the General Fund of the Department of Administrative
Services Fiscal Division revenue funds paid out and transfers to the various State agencies for operating costs in the
fiscal year ended June 30 1979
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
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 in the year ended June 30 1979 amounted to 261248472608 of
which 250748472608 was remitted by the various revenue collecting units of the State and 10500000000 was received
from the Federal Government for advanced construction funds
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
1979 1978 1977
Revenue Receipts
Various Revenue Collecting Units 250748472608 221805559346 192577513939
ALLOTMENTS TO SPENDING UNITS
STATE FUNDS
Total revenues received by the Department of Administrative Services Fiscal Division amounted to 261248472608 in
the fiscal year ended June 30 1979 and net State fund allotments to spending units were 263285810220 this resulted
in allotments exceeding revenues in the amount of 2037337612 This 2037337612 together with the 868287398
increase in the Revenue Shortfall Reserve resulted in decreasing the surplus of 13699239965 at June 30 1978 to
10793614955 at June 30 1979
FEDERAL REVENUE SHARING FUNDS
The Department of Administrative Services Fiscal Division received 4962705500 from the Federal Government for
Federal Revenue Sharing Funds and interest earned thereon amounted to 59987810 in the year ended June 30 1979 The
total revenue of 5022693310 prior years surplus lapsed of 1447616 and the reserve of 5468492 at July 1 1978
made total Federal Revenue Sharing Funds available during the year under review of 5029609418 Total allotments of
Federal Revenue Sharing Funds to spending units were 5029609392 which left a reserve of 26 at June 30 1979 This
reserve can be allocated to various departments under provisions of Section 53 of the General Appropriations Act for fiscal
year 198056
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
ALLOTMENTS TO SPENDING UNITS continued
ANTIRECESSION FISCAL ASSISTANCE FUNDS
The Department of Administrative Services Fiscal Division also received 82015000 from the Federal Government for
Antirecession Fiscal Assistance Funds and interest earned thereon amounted to 1829900 in the year ended June 30 1979
The total revenue of 83844900 and the reserve of 1316570 at July 1 1978 made total Antirecession Fiscal Assistance
Funds available during the year under review of 85161470 Total allotments of the Antirecession Fiscal Assistance Funds
to spending units were 85161470 which left no reserve at June 30 1979
CASH BALANCE IN FISCAL DIVISION
The General Fund cash balance remaining in the Fiscal Division on June 30 1979 was 73364012292 and is divided
as follows 10793614955 State funds will be available for allotment as appropriated for the next fiscal year ending
June 30 1980 7522454178 is held as a Revenue Shortfall Reserve 54871188977 is undrawn budget allotments of
State funds 26 Federal Revenue Sharing Funds will be appropriated in the next fiscal year ending June 30 1980 and
176754156 is undrawn budget allotments of Federal Revenue Sharing Funds
REVENUE SHORTFALL RESERVE
House Bill No 901 Senate Bill No 466 of the 1976 Georgia Laws abolished the Working Reserve Fund of 3000000000
at July 1 1976 and created the Revenue Shortfall Reserve in lieu of the Working Reserve The Act provides that The
State Auditor shall reserve from State surplus as of June 30 of each fiscal year an amount equal to three percent of net
revenue collections of such fiscal year to the extent that such surplus is available therefor On June 30 1979 the
Revenue Shortfall Reserve amounted to 7522454178
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
1979
1977
Net Allotments
State Funds
Federal Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
263285810220 216603825922 181755056387
5028161776 4986170560 4567885267
85161470 1188000100 600000000
268399133466 222777996582 186922941654
STATE REVENUE COLLECTIONS
Collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the year
ended June 30 1979 were 5063237269 and consisted of 23693 anonymous campaign contributions 164120 dividends
12204 interest earned on Natural Resources Trust Fund 5060204959 interest earned on State funds on time deposits
21113 interest earned on unclaimed deposits 91500 public property condemnations 2115 refund on auto rentals
2215467 settlement of civil suit 64939 telephone commissions 433559 unclaimed security deposits and 3600 use of
public lands
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1979 amounted to 9078050428 and consisted of 15227090 Advance Rightofway
Acquisition Fund 2059810 Bureau of Safety Responsibility 3048573 Corporation Dissolution Fund 24804088 District
Attorneys Retirement Fund 35000000 Georgia Correctional Industries Trust Fund 1668527 Land Registration Assurance
Fund 4771316188 Local Option Sales Tax Collections 677685015 MARTA Sales Tax Collections 220415 Natural
Resources Trust Fund 59224996 Real Estate Recovery Fund 177006 State Farmers Market Employees Benefit Fund
2981443734 State Employees Health Insurance Fund 119887632 Superior Court Judges Emeritus Retirement Fund
385902296 Superior Court Judges Retirement Fund and 385058 Unclaimed Deposits FundDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
C O M M E NTS
AUDIT FINDINGS
In the year under review the books and records of the Department of Administrative Services Fiscal Division were not
maintained in accordance with Georgia Code Annotated Section 401101 The books and records as presented for examination
were not in balance and were found to be in poor condition The following deficiencies were found
1 The bank statements were not properly reconciled to the books on a timely basis Of the five oper
ating accounts two had to be reconciled by the auditors Adjusting items on the reconciliations
were not identified and several bank errors had been carried for over a year without notifying the
banks that corrections were needed
2 In three instances revenues collected or refunds of revenue collections were not recorded on the
books
3 Appropriation allotments drawn by the Department of Education were posted incorrectly The undrawn
appropriation allotments for the Department of Human Resources and the Department of Medical
Assistance were incorrect at June 30 1979 Audit adjustments were necessary to correct posting
errors on the appropriation records
The accounting procedures employed should insure that all transactions are recorded accurately on a timely basis and
the books and records are reconciled and balanced monthly Subsequent to June 30 1979 the Department of Administrative
Services Fiscal Division installed a computerized accounting system This system should eliminate the problems discussed
aboveDEPARTMENT 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 1979
FUND
Advance RightofWay Acquisition Fund
Bureau of Safety Responsibility
Corporation Dissolution Fund
District Attorneys Retirement Fund
Federal Grants for
National Flood Control Fund
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 1979 Balance
MARTA Sales Tax Collections
Payments to MARTA
Cost of Collection Withheld
June 30 1979 Balance
Natural Resources Trust Fund
Real Estate Recovery Fund
State Farmers Market Employees Benefit Fund
State Employees Health Insurance Fund
Superior Court Judges Emeritus Retirement Fund
Superior Court Judges Retirement System
Unclaimed Deposits Fund
JL BALANCE LY 1 1978 1559837 2621307 20454498 CASH RECEIPTS IN PERIOD DISBURSEMENTS IN PERIOD JL BALANCE TOE 30 1979
23000000 2102749 433322 4349590 7772910 1602776 6056 00 152270902 2059810 3048573 248040882
8 00 00 50000000 1622038 48046445 111 22078355 82569758 36263333 46489 16720026 22078355 82569758 51263333 00 7082283082 111167201 00 00 350000002 16685272
6 31823819 76 69797701 7547238528 76697977 47 713161881
14 1 2 220415 54870478 00 61413606 03542101 08490632 389752 36 1 12204 4354518 177006 01438991 16345531 78234977 25066 12204 00 00 2081408863 00 823313 29760 6 29 1 3 77685015 220415 592249962 177006 814437342 198876322 859022962 3850582
3385054928 22757949616 17064954116 9078050438
1
2
Of this balance 3710793675 represents
collections of prior months that were beinq held
at June 30 1979 Final settlement of the court
case involving the legality of the local option
sales tax was reached and on July 23 1979
the Fiscal Division disbursed these funds for
distribution to the local governments
Held in escrow for various State AgenciesDEPARTMENT OF ADMINISTRATIVE SERVICES
59
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
STATEMENT OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 197 9
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 Board of
Medical Education Board State
Scholarship Commission Georgia State
Employees Retirement System
Franchise Practices Commission Georgia
Governor Office of the
Planning and Budget Office of
Consumer Affairs Office of
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 o f
Secretary of State
Transportation Department of
Workers Compensation State Board of
5063237269
38720905
355328777
5457286951
133542050
211013405
6629994599
630081214
200500
1578400
22060679
9614829
211500000
12307000
150000
194671253
6185300
3161350
236 806 94
72 686 68
20 894 74 33038836 48768151 2456396 1185464 16558929 682923425 169182777 235385370733 571429353 28805131 285405883
25074847260SDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 197 9
SPENDING UNIT
Administrative Services Department of
Operations
Sinking Fund
Agriculture Department of
Grants from U S Government
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
D Crime Commission State
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
A Education Department of
B Institutions
Grants from Federal Government
Public School Employees Retirement System
Regents of the University System of Georgia
Board of
A Institutions
B Central Office
Scholarship Commission Georgia State
Teachers Retirement System
Financing and Investment Commission Georgia State
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund State of
Georgia
A Issued
B New
Governor Office of the
A Governors Office
A Governors Emergency Fund
B Planning and Budget Office of
Operations
Grants from Federal Government
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
A Operations
B State Health Planning and Development
C Institutions
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
Justice Courts Training Council Georgia
Juvenile Court Judges Council of
Labor Department of
A Inspection Division
B Basic Employment Work Incentive Correctional
Services and Comprehensive Employment and Traininq
Law Department of
Medical Assistance Department of
Operations
Grants from U S Government
Offender Rehabilitation Department of
A Operations
B Board of Pardons and Paroles
Personnel Board State
Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
LEGISLATIVE
APPROPRIATION
3497680500
1883941200
351151100
220407400
242531500
9574100
7103400
60932900
393580800
1379540700
4204692300
60920700
197951200
5065300
90976395340
1096601000
1038818000
38814807500
1281125000
1348428000
74500000
10500000000
5158800
1014500000
3248861600
150240900 3000000
200000000 1200000000
APPROPRIATION FOR FISCAL YEAR 1979
GOVERNORS
EMERGENCY
FUNDS ADJUSTMENTS FUNDS LAPSED
2000000
2085000
44486000
1271100
25062000
675300
28413200 134164600
34164600
7530000
38500000
2150600
1387900
1806900
1807700
2000000
34910000
59800000
5739200
1753700
98485900
13300000
415715200
1191701300
1351700000
13590292500
28610200
18425602000
1051676300
1103029800
157799400
166852300
1168363700
53260000
12000000
840000
5665200
1000000
6910000
55526800
311428200
300748900
13855527400
10404328000
297379600
3080716100
268355100
8267000
28073400
7000000
8747300
8838000
600000
720000
437500
125000
1 40394600
1 776100
1 178600
1 5235100
1 3538600
1 12900000
1 71596200
1264697600
1 11057700
500000
6556700
1 9029100
1 9920000
1 17583500DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDING FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1979
61
BALANCE DUE GRANTS FUNDS
NET SPENDING UNIT CASH ALLOTMENTS FROM FEDERAL RETURNED BY PRIOR YEARS BALANCE
APPROPRIATION JULY 1 1978 991836137 DRAWN GOVERNMENT SPENDING UNIT SURPLUS LAPSED 126999214 JU1 JE 30 1979
3492150500 4316116652 40870771
2698000 2698000
1847526200 70465176 1796200000 37661153 84130223
2183592 21 835 92 00
351151100 351151100 13930097 13930097 00
218256800 218256800 2000547 2000547 00
285629600 4345718 267132000 20700000 22217806 12634076
7767200 4204498 11538262 385681 47755
7103400 350000 6804630 148770 500000
60396300 119944734 65186101 2346651 1 12808282
391580800 2480000 380880600 8365429 8365429 13180200
11414411 10277907 1136504 00
1344630700 136574900 1239722093 39219565 2 02263942
4169954300 739705900 3435431600 44576435 44576435 14 74228600
55181500 5310945 49000000 572420 10920025
198626500 72108600 270735100 2046930 2046930 00
3311600 517500 3622389 36711 170000
90872158040 1627458218 87466664517 230807222 230836410 50 32922553
1130765600 14005277 1025774805 9601541 9386972 1 19210641
10877869390 108778 693 90 00
1038818000 1038818000 00
38828107500 2665123400 34494910618 12786603 12786603 69 98320282
1281125000 56247850 1287200622 29280824 29280824 50172228
1308033400 300000 1308333400 1552693 1552693 00
73723900 1143617 73480000 1387517
10500000000 10500000000 00
4980200 75000 4688700 64653 64653 366500
1014500000 1014500000 84938 84938 00
3243626500 61 6753 3243626561 00 6753
149702300 1125000 138688000 1246475 1246475 12139300
00 00
411082200 33965193 405000000 19871916 20175477
9202102 92 021 02 00
1191701300 2303171 1194004469 02
1351700000 1351700000 00
13546769700 2328485257 14033400000 8800000 462920371 13 87734586
35610200 35610200
18169651700 682528952 16653500000 200005615 19 98675037
22223000000 222230 000 00 00
1049456600 1199978237 1570929011 19476488 6 59029338
1103029800 29694400 1049088681 13900719 69734800
157799400 157799400 6256 6256 00
167452300 4429182 169332974 2548508 00
1168363700 14857641 1154560440 1172716 19784461 10049156
53260000 53260000 99970 99970 00
12000000 12000000 2034351 2034351 00
840000 840000 00
5665200 5665200 1901073 1901073 00
1720000 1720000 00
7347500 7347500 182109 182109 00
55526800 55526800 733094 733094 00
302399100 6732500 309131600 41458130 41458130 00
300873900 297185000 1984503 1984503 3688900
13855527400 3316251054 13601058500 873455140 26 97264814
27212716500 272127 165 00 00
10394408000 253639100 10648047100 81583181 81583181 00
297379600 2500000 299879600 745608 745608 00
500000 500000 00
3087272800 254139764 3208616600 28014784 1 04781180
250771600 9638900 252994000 4068541 4068541 7416500
62
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
STATE FUNDS
YEAR ENDED JUNE 30 1979
APPROPRIATION FOR FISCAL YEAR 1979
SPENDING UNIT continued
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
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
Workers Compensation state Board of
LEGISLATIVE
APPROPRIATION
2393554200
966286400
24657515132
7806491300
786215500
285411200
GOVERNORS
EMERGENCY
FUNDS
1000000
1000000
400000
7442500
ADJUSTMENTS FUNDS LAPSED
32700000
13101500

13600
266465010972
00
00 1748594100DEPARTMENT OF ADMINISTRATIVE SERVICES
FUNDING FISCAL DIVISION AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR STATE FUNDS ENDED JUNE 30 1979
63
NET
APPROPRIATION
2360854200
954184900
24658515132
7806891300
793644400
285411200
BALANCE DUE GRANTS FUNDS
SPENDING UNIT CASH ALLOTMENTS FROM FEDERAL RETURNED BY PRIOR YEARS BALANCE
JULY 1 197 8 DRAWN 00 GOVERNMENT SPENDING UNIT SURPLUS LAPSED 34372000 JUNE 30 1979
57097800 22500000 133580000
13064167 10000 00 12064167
2476000 2476000
20853186 9080718 58 21708401 45257827
15087 1360388 1360388 15087
28050547812 252764627 30 6549163 6549163 27432600214
4635000 31697516 69 4641774631
678192194 164537856 01 172 08467320 1432873913
14231000 8004659 00 3479033 3479033 7409500
2854112 00 1479368 1479368 00
265716416872 43499005856 329981747874 77533438904 534681871 2430606652 5487118897764
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 1979
APPROPRIATION FOR FISCAL YEAR 197 9
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
LEGISLATIVE
APPROPRIATION
FUNDS LAPSED
NET
APPROPRIATION
3825468492 115859100 3809609392
1220000000 1220000000
5045468492 115859100 5029609392DEPARTMENT OF ADMINISTRATIVE SERVICES
65
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL REVENUE SHARING FUNDS
YEAR ENDED JUNE 30 197 9
BALANCE DUE
SPENDING UNIT
JULY 1 1978
61407000
33534800
44781364
16233256
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY PRIOR YEARS BALANCE
SPENDING UNIT SURPLUS LAPSED JUNE 30 1979
52500000
20078400
13700000000
01220000000
16233256
1238511 1238511
209105
209105
89 070 00
134 564 00
1543 907 56 00 00
155956420 5008811656
1447616 1447616 17675415666
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 197 9
APPROPRIATION FOR FISCAL YEAR 197 9
SPENDING UNIT
Education
Education Department of
Regents of the University System of Georgia
Board of
LEGISLATIVE
APPROPRIATION
FUNDS LAPSED
35331468 169996
NET
APPROPRIATION
85161470
35331468 169998 85161470DEPARTMENT OF ADMINISTRATIVE SERVICES
67
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
FEDERAL ANTIRECESSION FISCAL ASSISTANCE FUNDS
YEAR ENDED JUNE 30 197 9
BALANCE DUE
SPENDING UNIT
JULY 1 1978
CASH ALLOTMENTS
DRAWN
FUNDS
RETURNED BY PRIOR YEARS
SPENDING UNIT SURPLUS LAPSED
BALANCE
JUNE 30 1979
85161470
127081723 127081723
00
00
00
127081723 212243193
0 0
00
0068
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 197 9
NATIONAL FOREST RESERVE FUND
Chattahoochee
Total Chattahoochee Forest
Oconee
Total Oconee Forest
Grand Total
COUNTY
Banks
Catoosa
Chattooga
Dawson
Fannin
Floyd
Gilmer
Gordon
Habersham
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Greene
Jasper
Jones
Morgan
Oconee
Oglethorpe
Putnam
NET FOREST 50 50 TOTAL TO
AREAACRES SCHOOLS ROADS COUNTIES
657 11711 117 11 5 23422
6 107 1 07 214
16518 294445 2944 44 588889
6683 119129 1191 29 238258
107101 1911412 19114 12 3822824
6491 115707 1157 06 231413
54048 964049 9640 48 1928097
8071 143871 1438 71 287742
39579 711369 7113 69 1422738
57579 1026332 10263 31 2052663
50238 900090 9000 89 1800179
147378 2630286 26302 86 5260572
22287 397281 3972 80 794561
57126 1019308 10193 08 2038616
95609 1703814 17038 14 3407628
19116 340756 3407 55 681511
42586 759659 7596 59 1519318
12508 221128 2211 28 442256
743581 13270454 132704 47 26540901
24069 6483937 64839 37 12967874
26057 6968241 69682 40 13936481
16499 4412212 44122 12 8824424
436 116596 1165 96 233192
254 67926 679 25 135851
3768 1007650 10076 50 2015300
33490 8957868 89578 67 17915735
104573 28014430 280144 27 56028857
848154 41284884 412848 74 82569758
The total payments of 82569758 represent 25
of the National Forest Reserve Fund receipts
from the United States Treasury for their fiscal
year ended September 30 1978 The distribution
is based upon the National Forest AreaAcres
by counties located in the Chattahoochee and
Oconee National Forests as furnished by the
United States Department of Agriculture Forest
Service It is required that the amounts be
prorated 50 for schools and 50 for roads in
accordance with the areaacres in each countyDEPARTMENT OF ADMINISTRATIVE SERVICES
69
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES OF EARNINGS ON FEDERAL LANDS
YEAR ENDED JUNE 30 1979
NATIONAL FLOOD CONTROL FUND
COUNTY
Bartow
Cherokee
Cobb
Columbia
Dawson
Decatur
Elbert
Forsyth
Franklin
Gwinnett
Hall
Hart
Lincoln
Lumpkin
McDuffie
Seminole
Stephens
Stewart
Troup
50 50
SCHOOLS ROADS TOTAL
829220 829220 16584 40
1846204 1846203 36924 07
321910 321909 6438 19
1797110 1797109 35942 19
63744 63743 1274 87
241602 241600 4832 02
45089 45088 901 77
1325706 1325706 26514 12
28125 28125 562 50
26250 26250 525 00
3379017 3379016 67580 33
212831 212830 4256 61
705958 705956 14119 14
10875 10875 217 50
49713 49712 994 25
21563 21562 431 25
38 37 75
101250 101250 2025 00
32980 32979 659 59
11039185 11039170 220783 55
The distribution of 22078355 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 1978 for flood
control navigation and allied purposesDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 197972
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
BALANCE SHEET
JUNE 30 1979
CURRENT ASSETS
Cash in Bank
Investments
Total Current Assets
DEFERRED ASSETS
Funds to be provided from future Appropriations
in accordance with Article VII Section III
Paragraph 1c of the Constitution of the
State of Georgia for Retirement of Bonds Note 1
82119
177692439
177774558
49626225442
Total Assets
49804000000
LIABILITIES AND BONDED INDEBTEDNESS
CURRENT LIABILITIES
Bonds Due
Maturity August 1 197 9
Maturity September 1 1979
Maturity November 1 1979
Maturity January 1 1980
Maturity February 1 1980
Maturity April 1 1980
Maturity May 1 1980
Maturity June 1 1980
Total Current Liabilities
BONDED INDEBTEDNESS
Bonds Outstanding
Less Bonds due Currently
77000000
344000000
191000000
105500000
35000000
183500000
26500000
95000000
49804000000
1057500000
1057500000
48746500000
Total Liabilities and Bonded Indebtedness
49804000000
Note 1 The 49626225442 shown above is only that
portion of the appropriations to be provided
in future periods to offset the principal of
outstanding bonded indebtedness Additional
appropriations will be made to provide for
payment of interest as the interest becomes
due
Special Note The Bond Proceeds Fund and Construction Fund
are included in the audit report of the
Georgia State Financing and Investment
CommissionDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 197 9
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
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 1978
6653950
597625
50000000
373275823
3243626500
6056325
53943675
30138602
4 232 758 23
37 6 570 600 409 903 25 83
44 171 313 08
DISBURSEMENTS
Interest on Bonds
1974 A
1974 B
1975 A
1975 B
1975 C
1975 D
1975 E
1976 A
1976 B
1976 C
1976 D
1976 E
1977 A
1977 B
1977 C
1977 D
DEBT RETIREMENT
Bonds Redeemed
1974 A
1974 B
1975 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
118452750
207901750
211233750
204377000
281583000
224747500
287485000
44431250
141799500
165061250
135558750
16576250
54449250
29499500
366015000
352685250
38500000
75000000
75500000
94000000
108500000
75000000
94500000
23000000
79500000
89000000
72500000
9500000
33500000
27500000
233500000
268500000
2841856750
Total Disbursements
CASH BALANCE JUNE 30 1979
1397500000
4239356750
177774558
All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment Commission
4417131308OLD STATE FIXED DEBT
77
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
JUNE 30 197 9 JUNE 30 1978
1550500 1550500
1550500 1550500
000 000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
10000 10000
10000 10000
000 000
Total Old State Debt Outstanding
Less Cash Reserve
1560500
1560500
1560500
1560500
Net Old State Fixed Debt
All old General State Bonds of the State of Georgia
are past due but have not been presented for redemption
Funds are held in the Department of Administrative
Services Fiscal Division as a reserve to liquidate
this obligation if and when the past due outstanding
bonds and coupons are presentedSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGEDSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1979
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
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 1860000000 MATURITIES
20 000 000 00 19791999
38 700 000 00 34 735 000 00 19791999
35 000 000 00 32 120 000 00 19802000
38 400 000 00 33 205 000 00 19802000
50 000 000 00 45 585 000 00 19802000
39 100 000 00 35 525 000 00 19792000
47 720 000 00 45 050 000 00 19792000
8 150 000 00 7 500 000 00 19801996
27 310 000 00 24 480 000 00 19801996
31 890 000 00 29 405 000 00 19801996
26 400 000 00 25 000 000 00 19791996
3 450 000 00 3 270 000 00 19791996
11 535 000 00 10 890 000 00 19801997
6 500 000 00 5 960 000 00 19801997
77 125 000 00 72 580 000 00 19801997
76 820 000 00 74 135 000 00 19791997
Grand Total
53810000000 49804000000
In November of 1972 the voters of the State of
Georgia approved a comprehensive amendment to
the Constitution of 1945 Georgia Laws 1972
page 1523the Amendment which permitted the
State to finance its needs directly through the
issuance of general obligation debt Prior to
the adoption of the Amendment the States
capital outlay needs were met through the
issuance of bonds by ten separate State authorities
and secured by lease rental agreements between the
authorities and various State departments and
agencies The provisions of the Amendment were
implemented by the General Assembly in 197 3 with
the enactment of the Georgia Financing and
Investment Commission Act Georgia Laws 1973
page 750 et seqthe Act and the constitu
tionality of the new system of State financing
was favorably adjudicated by the Supreme Court of
Georgia in a decision rendered on July 16 1974 in
Sears v State of Georgia 232 Ga 547 197483
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
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 85
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 197 9
DATE ORIGINAL AMOUNT
NAME OF AUTHORITY GEORGIA EDUCATION AUTHORITY SERIES SCHOOLS 1952A OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 776600000 197983
1962 6162 2660000000 448500000 198083
1964 11164 2790500000 1211500000 197988
1965 4165 2703000000 1035000000 198087
1966 9166 3212500000 1762500000 197989
1966 7166 745000000 None
1967 3167 2802000000 1609000000 198090
1967A 7167 3212000000 1856500000 197989
1967B 7167 73200000 46200000 197989
1967C 7167 124700000 74200000 197989
1967D 7167 86600000 53600000 19798S
1968 1168 2180000000 1343500000 198092
1968A 5168 520000000 348000000 198093
1969 3169 1324500000 970000000 198094
1970 5170 1150000000 867500000 198093
1970A 10170 2471500000 2017000000 197993
1971 5171 1470000000 1026000000 198092
1971A 10171 1570000000 1335500000 197995
1972 4172 1020000000 795500000 198097
1972A 10172 1958000000 1751500000 197997
1973 2173 804000000 637500000 198098
1973A 5173 500000000 416000000 19802001
52237400000 20381600000
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY 1950 10150 600000000 8500000 197980
1951 6151 600000000 30500000 198081
1951A 12151 100000000 6700000 197981
1953 5153 750000000 59100000 198083
1957 11157 600000000 100200000 197982
1958 4158 900000000 84900000 198083
1959 9159 587700000 263400000 197989
1961 5161 1300000000 285100000 198086
1961 9161 617000000 242200000 197991
1962 9162 100000000 49900000 19802002
1963 8163 2000000000 769000000 197989
1963 1163 353800000 251400000 19802003
1964 5164 400000000 248500000 198094
1964A 9164 2300000000 1376000000 197994
1965 1165 2500000000 1200000000 198090
1965A 7165 2050000000 831000000 197990
1966 12166 2550000000 1428000000 197991
1967 5167 2200000000 1230500000 198093
1967A 11167 2000000000 1386500000 197995
1968 3168 1800000000 1143000000 198092
1969 5169 2200000000 1643500000 198094
1971 2171 3355000000 2406000000 198093
1972 2172 2700000000 2184500000 198098
1972A 10172 800000000 701500000 197997
1973 5173 2535000000 35898500000 2183500000 20113400000 19802001
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY 1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 None
1958A 1158 1750000000 None
1958B 7158 2100000000 None
1961A 4161 3000000000 S 1166100000 197991
1961B 10161 3500000000 1766000000 197990
1962 1162 1560000000 698600000 198087
1962A 4162 3500000000 1777200000 197991
1962B 7162 1160000000 653500000 197992
1962B 10162 260000000 None
1962C 10162 400000000 236500000 197992
1966 7166 1660000000 912500000 197990
1966A 1166 1000000000 714500000 198086
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
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 1979
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7167 OF ISSUE OUTSTANDING 19045000 00 MATURITIES
1967 2600000000 197997
1968 7168 2550000000 21940000 00 197998
1969 7169 1850000000 18430000 00 198094
1971 7171 2000000000 16345000 00 197994
1971A 12171 1400000000 11680000 00 197996
1972 7172 2500000000 20200000 00 197997
1972A 12172 1900000000 16275000 00 197997
1973 7173 1900000000 16715000 00 197998
1973A 12173 2500000000 21085000 00 197998
49273500000 240964000 00
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY HOSPITAL
GEORGIA BUILDING AUTHORITY MARKETS
GEORGIA BUILDING AUTHORITY PENAL
GEORGIA PORTS AUTHORITY
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
Grand Total
1953 11153
1955 1155
1962 4162
1965 9165
1966 7166
1969 2169
1953 4153
1961 3161
1962 11162
1966 10166
1967 5167
1968 5168
1970 12170
1972 4172
1957 4157
1966 12166
1972 10172
1966 1166
1968 1168
1970 5170
1950 10150
1961 12161
1962 9162
1966 1166
1968 11168
1974 5174
1964 4164
1965 9165
1968 3168
1968A 11168
1971 10171
1972 7172
1962 7162
1964 8164
1967 11167
980000000
220000000
660000000
800000000
300000000
395000000
3355000000
1050000000
860000000
650000000
1570000000
1370000000
700000000
2010000000
666000000
88 760 000 00
10 000 000 00
1 250 000 00
2 675 000 00
13 925 000 00
6 500 000 00
3 260 000 00
2 240 000 00
12 000 000 0 0
None
None
127000000
432500000
138000000
212000000
909500000
None
111000000
127500000
977500000
753500000
459500000
1539000000
498000000
4466000000
49900000
61000000
226000000
336900000
315500000
214000000
167000000
696500000
550000000
1150000000
260000000
562500000
831000000
1000000000
4353500000 2708500000
None
734500000
67500000
340000000
701000000
i65500000
230000000
515000000
700000000
210000000
232000000
250000000
21 370 000 0 0
5 5 4 000 000 550 000 000 000 00 0 0 00
14 550 000 00
1 601 784 000 00
74000000
257000000
432000000
150500000
194000000
214000000
13 215 000 00
1 2 3 845 085 155 000 000 000 00 00 00
7 085 000 00
757 388 000 00
198084
197990
197988
198088
198081
197982
197992
198092
198092
197993
198092
198081
197986
197997
198092
198092
198093
197990
197982
198092
197996
198096
198084
197990
198091
197993
197995
197997
197987
197985
197992
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
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 1979
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 issued for the payment of which the State of Georgia is
obligated and the good faith of the State is pledged Georgia
Education Authority Schools bonds which were defeased in
fiscal year ended June 30 1979 are included in grand total
of bonds outstanding See General Comments pages 6 and 7 of this
report89
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 197990
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
BALANCE SHEET
JUNE 30 1979
ASSETS
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
Land and Buildings
5014570
11688617188 11693631758
45633836198
Total Assets
57327467956
RESERVE AND FUND BALANCE
RESERVE
Reserve for Future Construction Projects
FUND BALANCE
Investment in Fixed Assets
11693631758
45633836198
Total Reserve and Fund Balance
57327467956
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 CommissionGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 197 9
CASH RECEIPTS
Georgia State Financing and Investment Commission
Budget Fund
For Payments to Bond Trustees for Principal Funding of
Outstanding Georgia Education Authority Schools Issues 10500000000
Interest on Investments
Transfers
For Advance Retirement of Bonds
General Obligation Bond Redemption Fund
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Highway Authority
Georgia Ports Authority
Jekyll Island State Park Authority
1590612966 12090612 966
539 466 75
926 245 04
530 262 40
5 663 98
8 532 90
1106 684 559 20
3 053 029 14
2 708 463 40
403 808 19
198 214 42
115 041 179 62
For Operations
Georgia State Financing and Investment Commission
Budget Fund
Construction Supplements
Chatham Board of Public Education for the
City of Savannah and the County of
Education Department of
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Human Resources Department of
Regents of the University System of Georgia Board of
Net Cash Receipts
BALANCES JULY 1 1978
Cash
Investments

70500000
11574617962
134261500
26264600
5000000
5000000
4000000
33166634
1298833900
36690123
20968650868
515995004
1506526634
2022521638
20931960745
22954482383
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 1979
Cash
Investments
5014570
11688617188
9914469
168928457
178842926
11082007699
11260850625
11693631758
22954482383
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 Commission93
PUBLIC TRUST FUNDS
BALANCE SHEET
BY SPENDING UNITS94
PUBLIC TRUST FUNDS
CONSOLIDATED BALANCE SHEET
JUNE 30 1979
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 68217
5 1549568397 57
6791785 00
00 00
111848519 00
51720640 00
00 00
532262543 00
39974970476 1640536 44
70108839 00
99800 223164 82
121634632 00
28898 00
42419034529
193191883
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
AgenciesPUBLIC TRUST FUNDS
95
CONSOLIDATED BALANCE SHEET
JUNE 30 1979
INVESTMENTS
TOTAL
ASSETS
00 15 563 901 54
00 67 917 85
47 020 609 70 47 020 609 70
00 1 118 485 9
1456 255 078 23 1456 772 284 63
531 166 759 75 531 166 759 75
00 5 322 625 43
00 401 390 241 20
00 701 088 39
35 532 351 11 35 756 513 93
00 1 216 346 32
1 673 792 37 1 674 081 35
CURRENT
LIABILITIES
1532093
RESERVES
AND FUND
BALANCES
1554858061
00 6791785
49975232 4652085738
00 111848519
00 145677228463
357500028 52759175947
00
00
00
00
00
00
532262543
40139024120
70108839
3575651393
121634632
167408135
TOTAL
LIABILITIES
RESERVES
AND FUND
BALANCES
1556390154
6791785
4702060970
111848519
45677228463
53116675975
532262543
40139024120
70108839
3575651393
121634632
167408135
207164859116 249777085528
409007353 249368078175 24977708552697
FEDERAL INCOME TAXFEDERAL 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
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
Subseguent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workers Compensation State Board of
CASH BALANCE
JULY 1 1978
CASH RECEIPTS
WITHHOLDINGS
DISBURSEMENTS
TO US
GOVERNMENT
CASH BALANCE
JUNE 30 1979
215212950 215212950
337
25580
4268
52800
935
25505261
92030
142732816
40521139
23654798
29888238
39917100
114948106
265278432
4633194
31505992
266576239
33034298
10622900
13410250
5914672
9297668
481954
63327600
14771148
51444889
4100020
2471694397
29072693
90652449
24620856
25707194
176436609
11376916
146900
700355924
38126914
45361777
507802328
31544985
269683678
28273926
190417029
71794684
597397
1045264077
26039105
1300357
31892007
142732816
40521139
23654798
29888238
39917100
114948106
265278769
4633194
31505992
266576239
33034298
10624250
13410250
5914672
8916148
481954
63327600
14771148
51444889
4100020
2471694397
29072693
90652449
24646436
25707194
176436609
11376916
146900
697647106
38126914
45361777
507749528
31544985
269683678
28275217
190417029
68868554
597397
1041024895
26039105
1281917
31892007
2704550

1291
2925195
29744443
110470
25566555 7199436605 7189138273
35864887101
STATE INCOME TAXSTATE INCOME TAX ACCOUNTS
103
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1978
1775033
304371
190996
2200141
105883
50858
80299
104542
414550
33937
1117610
62584
3084060
12241
238560
505981
5809065
50182
CASH RECEIPTS
WITHHOLDINGS
47071010
32403386
8869457
5039146
6466653
8568277
23383864
56945581
944509
6435881
58355378
6463562
2444131
2804321
1358182
1774386
96927
13554704
3276534
10947843
861748
510476041
6543453
20901505
4754262
5986227
36830459
2188429
85784
141195617
8225028
9316717
106903259
7303412
61397249
6110399
41633169
14564589
128621
238268345
6218311
244722
6401024
DISBURSEMENTS
48846043
32403386
8780788
5014902
6176070
8568277
23383864
56528837
944509
6435881
58355378
6463562
2438819
2804321
1354089
1779170
96927
13554704
3238646
10934133
851302
510475982
6543453
20901505
4702870
5986227
36845845
2188429
85784
140225201
8225028
9316717
106891018
7303412
61397249
6088053
41633169
14469162
128621
237229000
6218311
232671
6401024
CASH BALANCE
JUNE 30 1979
393040
215240
290583
2616885
54951
75515
142430
428260
44383
59
1169002
47198
4054476
260906
601408
6848410
62233
16116411 1533742102 1532442339 m
17416174105
RETIREMENT AND INSURANCE CONTRIBUTIONS106
EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT SYSTEM
STATE UNIT
Education
Education Department of
Regents of the University System of
Georgia Board of
CASH BALANCE CASH RECEIPTS CASH BALANCE
JULY 1 1978 WITHHOLDINGS DISBURSEMENTS JUNE 30 1979
00 S 110232 110232
10143224 10143224
00
00 10253456 10253456
00EMPLOYEES 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
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1978
498394
02
4112
38 82
1570414
14776855
32700
CASH RECEIPTS
WITHHOLDINGS
67624471
50680415
202800
6991281
8284140
13522032
44216061
83372905
1404141
9817726
86284209
3155055
3812071
1546895
2568353
118748
15941961
4371000
14612911
1282413
47298679
9257041
27274612
6289295
6776491
49653955
37698164
10473733
14539123
81616294
9352270
92464368
8100654
60039823
21705161
180696
7960745
8821980
38
443700
3701657
DISBURSEMENTS
67624471
50680415
202800
6991281
8284140
13522032
44216061
83372905
1404141
9817726
86284209
3155055
3812071
1546895
2366238
118748
15941961
4371000
14612911
1282413
47298679
9257041
27274612
6258662
6776491
49653955
37698164
10473733
14539123
81612182
9352270
92463334
8100654
60039823
21561662
180696
86419707
8821980
437568
8701657
CASH BALANCE
JUNE 30 1979
202115
4916
1713913
16317893
38832
16878135 2308458029 2306529466
18806698EMPLOYEES CONTRIBUTIONS FOR OLD AGE 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
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1978
2242197

230294
160

7845106
1364853
1471261
6766911
43145469
14039
5939090
182429
CASH RECEIPTS
WITHHOLDINGS
81296296
62782475
12764128
8035914
9321869
16200094
54539309
100648002
1793637
11868346
102405917
7844630
3809739
4217501
1841151
2214069
161481
20278075
4735307
16013435
1394612
43423782
10886418
31998454
10
4744437
5242521
17208611
187688413
10319754
17862308
234327888
10935023
110894781
8655019
73034320
26123486
179765
465746252
11087965
788496
9036931
DISBURSEMENTS
81296296
62789406
12764128
8035914
8818026
16199753
54539309
100648002
2023931
11868346
102405757
7844630
3809739
4217501
1373894
1542101
161481
20278075
4735307
16013435
1394612
998681329
10886418
39843560
4477922
6713782
23975522
226017361
10319754
17862308
172262202
10935023
110894781
8655930
73034320
25331719
179765
465746252
11087965
757252
9036931
CASH BALANCE
JUNE 30 1979

6931
2746040
341
467257
671968
44742453
1631368
4816521
62051647
911
6730857
213673
69173411 28043506il 2749459739 124064283EMPLOYEES CONTRIBUTIONS TO EMPLOYEES
HEALTH INSURANCE
109

STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
Workers Compensation State Board of
CASH BALANCE
JULY 1 1978
342286
383964
22382
67638
20
419696
CASH RECEIPTS
WITHHOLDINGS
S 17300754
17702442
2407470
1518978
1775988
4024530
33949895
24969018
222966
3217326
23376644
3239660
817246
820398
505602
440910
36408
7804098
847416
2827272
290574
260298033
2241006
7253502
772248
898794
7926100
714204
66096844
1906206
3586764
62071254
2091156
28021182
1882344
16836474
5337774
54756
144574032
2667423
239310
1812138
DISBURSEMENTS
17300754
17702442
2407470
1518978
1775988
4366816
33949895
24969018
222966
3217326
23370956
3239660
817246
820398
505602
406752
36408
7804098
847416
2827272
290574
260281977
2241006
7253502
780672
898794
7926100
714204
66096844
1906206
3586764
62069166
2091156
28021182
1882344
16836474
5344688
54756
144574032
2667423
239310
1812138
CASH BALANCE
JUNE 30 1979
389652
34158

6326
59214
412782
1189114 765377139 765676773
889480OTHER PRIVATE TRUST FUNDS
113
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
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
Court Reporting of the Judicial Council Board of
Justice Courts Training Council Georgia
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
Workers Compensation State Board of
CASH BALANCE CASH BALANCE
JULY 1 1978 CASH RECEIPTS DISBURSEMENTS JUNE 30 1979
33854 20701 228 61084804 171 67793692 9078711813
16 89536 2 78961752 2 65811053 14840235
10125 7673254 7680629 2750
3 96099 6473829 6481003 388925
1250 10007176 9867902 140524
21 29650 14974193 15956168 1147675
3 59325 1 01065822 1 00981547 443600
191 04803 72536312 310800 7985289 82413007 310800 7985289 9228108
91 21482 2 55237589 2 54695049 9664022
7510 80042 12 75051219 2540420 4116024 12 21577443 2540420 4116024 804553818
319 01994 2214942 61944 13000 18770632 4049656 57742 13000 18770632 30067280 4202
15355 3741425 3696146 60634
1875 9719055 9720930
111 28910 4 66765774 4 67906602 9988082
4003 90438 35 63541247 35 71006509 392925176
6250 7135054 7135054 6250
2 61828 39088932 39052249 298511
115 12635 17000555 9705229 18807961
1066 2061072 113290 1566484 2061282 113290 1448884 856 117600
11 19959 1965376 1772000 1559418 1772000 1525917
4 87017 2 12266607 2 12156423 597201
90 36283792 17250983 36274493 17250983 9389
235 64093 3 02029224 3 05079026 20514291
35917 1 34383943 1 34385765 34095
105 31830 1 46281203 8155571 1 46104330 8149571 10708703 6000
2136 32878 289 37068331 288 83039808 267661401
96477 22849476 22004411 941542
470 98077 8 88574936 8 75223662 60449351
22000 9093410 9093492 21918
1 18459 1000683 10302710 1030437 10302710 88705
4921240161 59759090134 53946373760 10733956535
115
STATE REVENUE COLLECTIONS
UNFUNDEDSTATE REVENUE COLLECTIONS UNFUNDED
cfrj

STATE UNIT
Administrative Services Department of
Agriculture Department of
Comptroller General
Conservation
Natural Resources Department of
Soil and Water Conservation Committee
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
Labor Department of
Offender Rehabilitation Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workers Compensation State Board of
CASH BALANCE INCREASE CASH BALANCE
JULY 1 1978 DECREASE JUNE 30 1979
S 12367486 8648167 3719319
00 135525 135525
140550 140550 00
636552 5663273 6299825
6000 6000 00
88396 7678 96074
52500 32500 85000
125000 125000 00
2164870 6720372 4555502
471850 471850 00
8592791 5976056 2616735
18000 00 18000
320000 100000 420000
1508000 902665 2410665
00 7181823 7181823
414592 363326 777918
9716258 9495249 221009
40100 00 40100
4343037 4343037 00
36676242 8098747 28577495
STATE UNITS
CONSOLIDATED BALANCE SHEET
OF
ALL STATE SPENDING UNITSf EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMCONSOLIDATED BALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1979
121
ASSETS
CURRENT ASSETS
Cash in Banks and on Hand
Receivables and Inventories
Total Current Assets
OTHER ASSETS
Total Assets
REGULAR REVENUE
BUDGET SHARING
FUND FUNDS
76513229 00 24999 64
1114162695 71 1767541 56
1190675924 71 1792541 20
354430 04 00
7653822864
111593023727
119246846591
35443004
119282289595 119103035475
ANTIRECESSION
FISCAL
ASSISTANCE FUNDS
179254120
00
00
00
LIABILITIES RESERVES FUND
BALANCES AND SURPLUS
CURRENT LIABILITIES
RESERVES AND FUND BALANCES
SURPLUS JUNE 30 1979
Balance July 1 1978
Excess of Funds Available over
Expenditures for the Year Ended
June 30 1979
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 1979
70247460249
46503792764
2393945913
47151845163
44582700226
2432054268
70068206129
46503792764
2392707402
47151845163
44582909331
2430606652
179254120
00
1238511

00
209105
1447616
00
00
2531036582
2531036582
00
00
Total Liabilities Reserves
Fund Balances and Surplus
119282289595 119103035475 179254120
00
Notes Receivables due to the Department
of Administrative Services from
State Spending Units for services
rendered and the corresponding
payables in the amount of
389919297 have been eliminated
from the above Balance Sheet
The above Balance Sheet does not
include Fixed Assets123
STATE UNITS
BALANCE SHEET
BY SPENDING UNITS
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
CURRENT ASSETS
Regular
Revenue Sharing Funds
Antirecession Fiscal
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
D Crime Commission State
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Regular
Revenue Sharing Funds
Soil and Water Conservation Committee S
Defense Department of
Economic Development Council of Georgia
Education
Education Department of
A Education Department of
A Education Department of
A Education Department of
Assistance Funds
B Institutions
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia Board of
A Resident Instruction and University System
Institutions Regular
A Resident Instruction and University System
Institutions Revenue Sharing Funds
B Regents Central Office
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund State of
Georgia Issued
B General Obligation Debt Sinking Fund State of
Georgia New
Governor Office of the
Governors Office
Governors Emergency Fund
Planning and Budget Office of
Grants State Aid
To Counties
To Municipalities
Highway Safety Office of
Human Resources Department of
Departmental Operations
Departmental Operations
Health Planning and Development State
Community Mental HealthMental Retardation Youth
Services and 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
Justice Courts Training Council Georgia
Juvenile Court Judges Council of
CASH IN
BANKS AND
ON HAND
90249052
00
28141625
3360709
23351534
00
00
3505823
10515581
00
2499964
1457070
1548784
00
495756921
00
00
32588919

A
A
B
C
Regular
Revenue Sharing Funds
00
RECEIVABLES
AND OTHER
INVENTORIES ASSETS
609215947 00
133241275 00
00 00
60 1 373 00
49671228 00
629009 00
3671167 00
1814784379 00
15426341 00
291833497 00
2080265157 00
22363400 00
11286157 00
19161082 00
170000 00
7206653556 12 464 42
154390756 00
00 00
139694832 00
00
6998320282
00 00
12 838 30 501 722 28
21 241 97 35 479 00
5 343 44 00 13 875 17 00
37 563 19 00
00 3 665 00
70 144 61 00 00 00
67 53 67 53
88 516 95 00 313 134 98 00
21 64 1440 839 74
4 481 14 00 02 00
21 894 05 46 449 89
00 48640 071 56
00 00
00 492 097 41
00 42571 062 14
24 213 80 6597 793 3 8
36 914 52 00
75 357 32 00
2 474 08 00
13 000 13 187 130 65
39 507 41 82 212 02
2 944 82 00
00 403 76
27 433 67 00
00 6 090 95
00 45 01
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
00BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
125
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
TOTAL
ASSETS
6994649 99
1332412 7 5
281416 25
34980 69
730227 62
6290 09
36711 67
18182902 02
259419 22
2918334 97
20802651 57
248633 G4
127432 27
207098 66
1700 00
77036569 19
1543907 56
00
1722837 51
CURRENT
LIABILITIES
370591919
82899390
12786507
855002
67128868
602995
3250845
1020282917
12849638
231734612
1966862746
24863364
11828507
16072902
184528
6786728953
154390756
00
55456854
TOTAL
LIABILITIES
RESERVES RESERVES
AND FUND SURPLUS FUND BALANCES
BALANCES JUNE 30 1979 AND SURPLUS
1983081 56 1 30564924 699464999
44435 24 45898361 133241275
00 15355118 28141625
00 2643067 3498069
37993 41 2094553 73022762
00 26014 629009
00 420322 3671167
7977916 66 215619 1818290202
9295 70 12162714 25941922
428337 21 17265164 291833497
701257 26 43276685 2080265157
00 00 24863364
00 914720 12743227
469 14 4590050 20709866
00 14528 170000
2947991 29 6 22128837 7703656919
00 00 154390756
00 00 00
56666 45 1 11160252 172283751
00
00
00
00
6998320282
7036592954
00

00
514 560 58
56 720 97
19 218 61 00
37 563 19
3 665 00
70 144 61 00 00
401 651 93 00
1440 861 38
4 481 16 00
68 343 94
48640 071 5 6 00
492 097 41
42571 062 14
6622 007 18
836 914 52
75 357 32
2 474 08
200 130 78
121 719 43
2 944 82
403 76
27 433 67
6 090 95
45 0
00
162 369 48
27 913 39
19 218 61 00
11 172 85
2 734 42
44 592 13 00 00
329 570 66 00
983 895 52
4 481 16 00
10 311 83
32016 112 70 00
492 097 41
38767 892 68
6549 253 80
628 395 08
53 234 16
17 996 74
15 146 37
67 130 81 00
403 76 00
6 090 95 00
00
00
10 064 15 00 00
26 390 34 00
25 552 4 8 00 00
5 288 83 00
277 491 04 00 00
40 000 00
2441 367 04 00 00
985 475 15 00 00 00 00
9 226 69
42 428 19 00 00 00 00 00

382 726 72 00
352 191 10
18 743 43 00 00 00
930 58 00 00 00
66 792 44 00
179 474 82 00 00
18 032 11
4182 591 82 00 00
2817 694 31
72 753 38
208 519 44
22 123 16
15 522 66
175 757 72
12 160 43
2 944 82 00
27 433 67 00
45 01
6998320282
00
51456058
5672097
1921861
00
3756319
366500
7014461
00
00
40165193
00
144086138
448116
00
6834394
4864007156
00
49209741
4257106214
662200718
83691452
7535732
247408
20013078
12171943
294482
40376
2743367
609095
4501126
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
ASSETS
SPENDING UNIT continued
Labor Department of
A Inspection Division
B Basic Employment Work Incentive
Correctional Services and Comprehensive
Employment and Training
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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workers Compensation State Board of
CURRENT ASSETS
CASH IN RECEIVABLES
BANKS AND AND OTHER
ON HAND INVENTORIES ASSETS
957596 s 00 00
738613989 704414658 00
4311454 14620294 00
1654862858 3078999175 00
192687115 564503434 00
4700863 1665304 00
3335240117 41531232 00
00 154419732 00
7320401 9749753 00
93275788 185474133 00
00 47525347 00
512537 23963 00
703607975 77477422104 00
81333017 53984848 00
10362620 4616873 340 592 62
4678201 00 00
I 7653822864 1 11982943024 354 430 04
SUMMARY
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
76 513 229 00 1 118 061 888 68 35443004
24 999 64 00 1 767 541 56 00 00 00
76 538 228 64 1 119 829 430 24 35443004
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
127
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 197S
TOTAL
ASSETS
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
TOTAL
LIABILITIES
RESERVES RESERVES
CURRENT AND FUND SURPLUS FUND BALANCES
LIABILITIES BALANCES JUNE 30 1979 AND SURPLUS
957596
912806
957596
14 430 286 47 12 961 603 13 1 305 319 16
189 317 48 138 688 42 00
47 338 620 33 4 273 543 68 37 953 894 07
7 571 905 49 5 185 365 75 1 394 446 9 6
63 661 67 22 004 54 00
33 767 713 49 2 484 936 64 31 282 776 85
1 544 197 32 1 223 348 58 9 644 4S
170 701 54 98 700 44 2 3 323 42
2 787 499 21 2 189 957 88 336 222 06
475 253 47 281 068 14 3 269 27
5 365 00 5 365 00 0 0
781 810 300 79 417 401 574 97 364 202 740 41
1 353 178 65 1 300 296 76 00
49038755
4678201
119672208892
14 22 824 412 39 16
706373 795 46
47556316
00
16336418
5062906
511118258
99209278
4165713
00
31120429
4867768
26131927
19091606
00
20598541
5288189
00
2436985
1443028647
18931748
4733862033
757190549
6366167
3376771349
154419732
17070154
278749921
47525347
536500
78181030079
135317865
49038755
4678201
46503792764 2531036582 119672208892
119492954772 70458125426 46503792764
179254120 179254120 00
00 00 00
2531036582 119492954772
00 179254120
00 00
119672208892 70637379546 46503792764 2531036582 11967220889212S
STATE UNITS
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITSANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
Regular
Revenue Sharing Funds
Antirecession
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
D Crime Commission State
Comptroller General
Conservation
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
A Education Department of
A Education Department of
Fiscal Assistance Funds
B Institutions
Public School Employees Retirement System
Expense Fund
Regents of the University System of Georgia Board of
A Resident Instruction and University System
Institutions Regular
A Resident Instruction and University System
Institutions Revenue Sharing Funds
B Regents Central Office
Scholarship Commission Georgia State
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and Investment Commission Georgia State
Franchise Practices Commission Georgia
General Assembly of Georgia
General Obligation Debt Sinking Fund state of 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 Health Planning and Development State
C Community Mental HealthMental Retardation Youth
Services and 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
Justice Courts Training Council Georgia
Juvenile Court Judges Council of
Labor Department of
A Inspection Division
B Basic Employment Work Incentive Correctional
Services and Comprehensive Employment and Training
SURPLUS
JULY 1 1978
126999214
37661153
13930097
2000547
1517806
385681
148770
2346651
8365429
40356069
44531435
1238511
572420
2046930
36711
230836410
00

EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
201022809
46279329
15339248
2552501
5893479
26014
417822
866347412
12724169
12592299
103983111
00
897710
4234063
14528
00
9386972
00
1269247283
00
00
116716671
90 95514 382 72672
00 00
286 17663 351 80110
15 52693 38 52686
00 00
00 00
00 26 17732
64653 93058
84938 25 55248
00 00
00 00
12 46475 71 75904
00 00
198 71916 422 21549
00 00
00 00
00 58 03211
4541 20371 18593 66512
00 00
00 15500
2000 05615 1928 43026
194 76488 36 36841
139 00719 206 16644
6256 21 71738
25 48508 15 52266
197 84461 234 48651
99970 134 07538
20 34351 2 94282
00 00
19 01073 27 39711
00 00
1 82109 4500
7 33094 9 12806
414 58130 1474 41721
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
131
BUDGET FUNDS
JUNE 30 1979
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT OF
AND INCREASES ADMINISTRATIVE
DECREASES SERVICES FISCAL SURPLUS
IN SURPLUS DIVISION JUN1 1 30 1979
70457885 126999214 30564924
380968 37661153 45898361
15870 13930097 15355118
90566 2000547 2643067
16901074 22217806 2094553
00 385681 26014
2500 148770 420322
866131793 2346651 215619
561455 8365429 12162714
4672865 40356069 17265164
60661426 44576435 43276685
00 1238511 00
17010 572420 914720
355987 2046930 4590050
00 36711 14528
647118446 230836410 6 22128837
00 00 00
00 00 00
5556419 9386972 1 11160252
00
00

3691089 12786603 38272672
209105 209105 00
702161 29280824 35219110
1978343 1552693 1874343
00 00 00
00 00 00
2617732 00 00
00 64653 93058
2555248 84938 00
00 00 00
00 00 00
496660 1246475 6679244
00 00 00
24274067 19871916 17947482
00 00 00
00 00 00
4000000 00 1803211
1432307330 462920371 418259182
00 00 00
15500 00 00
474612457 200005615 281769431
3638497 19476488 7275338
235300 13900719 20851944
40578 6256 2212316
00 2548508 1552266
5872879 19784461 17575772
12191495 99970 1216043
200 2034351 294482
00 00 00
3656 1901073 2743367
00 00 00
01 182109 4501
00 733094 912806
131105303 41458130 16336418
132
ANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
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
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Warm Springs Memorial Commission
Franklin D Roosevelt
Workers Compensation State Board of
SURPLUS
JULY 1 1978
1984503
873455140
77583181
745608
00
28014784
4068541
34372000
23068789
00
6549163
3479033
00
1479368
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
4996219
4300150011
193767743
4110511
3127576813
29467297
7200110
19107611
18101437
00
34845323369
3349612
2858725
2436785
2393945913 47151845163
SUMMARY
Regular Budget Fund
Revenue Sharing Funds
Antirecession Fiscal Assistance Funds
2392707402
1238511
00
471518
45163
00
00
2393945913
47151845163
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
AgenciesANALYSIS OF CHANGES IN SURPLUS
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1979
PRIOR YEARS FUNDS RETURNED
ADJUSTMENTS TO DEPARTMENT OF
AND INCREASES ADMINISTRATIVE
DECREASES SERVICES FISCAL SURPLUS
IN SURPLUS DIVISION JUNE 30 1979
66687 1984503 5062906
3789031753 873455140 511118258
90558465 81583181 99209278
55202 745608 4165713
3127576813 00 00
1653132 28014784 31120429
2332342 4068541 4867768
7024316 34372000 26131927
990169 23068789 19091606
00 00 00
134824724828 6549163 20598541
1938577 3479033 5288189
2858725 00 00
200 1479368 2436985
44582700226 2432054268
2531036582
44582909331 2430606652
209105 1447616
00 00
2531036582
00
00
144582700226 2432054268
2531036582STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMFUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
137
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
General Appropriations
Less Lapsed Funds
Net Appropriation Allotments
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from Counties and Cities
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Earnings from Services
Contributions from Public Trust Funds
Total Departmental Funds
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves and Fund Balances
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
271595810932 266465010972 5045468492 85331468
764623198 748594100 15859100 169998
270831187734 265716416872 5029609392 85161470
120542945257 120542945257 00 00
1783424513 1783424513 00
3402736146 3402736146
86744 86744
178268918 178268918
21875010065 21875010065
246283892 246283892
25702385765 25702385765
00
00
00
00
00
418859943269 413745172407 5029609392 85161470
44463297162 44463297162
00
Total Funds Available
463323240431 458208469569 5029609392 85161470138
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Group Insurance
Li fe Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Total Personal Services
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers 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
TELECOMMUNICATIONS
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
Power Water and Natural Gas
Rents Other Than Real Estate
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
50376459419 50376459419
2748325965
4233066867
1963483880
4627990
413040
23143500
739909
2748325965
4233066867
1963483880
4627990
413040
23143500
739909
1674858291
6290852410
967837558
393072406
473343217
145595775
113781478
1295744588
17532947
855657714
261040341
418736013
30952107
129 390 048 45
13 167 704 90
9 693 267 98
7 015 274 52
19 393 134 82
28 487 903 20
13 369 715 34
11 261 071 95
1674858291
6290852410
967837558
393072406
473343217
145595775
113781478
1295744588
17532947
855657714
261040341
418736013
30952107
129 390 048 45
13 167 704 90
9 693 267 98
7 015 274 52
19 393 134 82
28 487 903 20
13 369 715 34
11 261 071 95
5435591586
6595012835
593660
55180
36373458
24065354
8970
34003
1868078050
402806
1929017821

593660
55180
36373458
24065354
8970
34003
1868078050
402806
7476
61545
48745586
19290 178 21
74 76
615 45
487 455 86
59350260570 59350260570
5435591586
6595012835
12030604421 12030604421
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
FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
139
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 158168
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Workers Compensation and Indemnities
Direct Benefits Medical Care and
Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
ANTIRECESSION
REGULAR REVENUE FISCAL
BUDGET SHARING ASSISTANCE
FUND FUNDS FUNDS
1 464 332 394 189 211 91 95
s 465 726 401 86
485 510 662 74
s 56 653 761 86
36 169 023 23
1 464 332 394 189 211 91 95
465 726 401 86
485 510 662 74
56 653 761 86
36 169 023 23
00
00
00
00
00
00
00
63905940
141983
184483
612010
63905940
141983
184483
612010
00
64844416
626228648
104416701
1210911737
930012432
469011862
64393767846
1367282900
164326806996
4138071287
64844416
626228648
104416701
1210911737
930012432
469011862
64393767846
1367282900
159212036134 5029609392
4138071287
00
00
35161470
2 375 66510409 2 324 51739547 50 296 093 92 851 614 70
S 1179960 1179960 00 00
70645745 70645745 00 00
91634104 7423157 91634104 7423157 00 00
00 00
6662605 6662605 00 00
440000 440000 00 00
17 32021047 17 32021047 00 00
59 60 76057120 50171149 26228269 59 60 76057120 50171149 26228269 00 00
00 00
72 97783666 72 97783666 00 00
108 64000000 108 64000000 00 00
50000000 50000000 00 00
2 637 79373378 2 586 64602516 50 296 093 92 851 614 70
4 161 471 71395268 51845163 4 110 471 56624406 51845163 50 296 093 92 00 851 614 70 00
463323240431 458208469569 5029609392 85161470
Includes assessment and collection allowance to
outside agencies in the amount of 3402736146141
STATE UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS142
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
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
270831187734
120542945257
1783424513
25702385765
418859943269
44463297162
3492150500
9058721
00
3988546562
7489755783
131805656
1847526200
230848986
00
171024106
2249399292
9411071
Total Funds Available
463323240431
7621561439
2258810363
EXPENDITURES
PERSONAL SERVICES
OP
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
59350260570
12939004845
1316770490
969326798
701527452
1939313482
2848790320
1336971534
1126107195
12030604421
48551066274
5665376186
3616902323
263779373378
416171395268
47151845163
1707348643
732922889
10304592
27471336
10780995
666586945
4385841 80
124170615
35578933
204453153
00
00
00
3462336349
7420538630
201022809
1314085613
149031542
82475978
28413061
36695536
13368041
41778343
41619500
22866476
19708045
00
141000000
00
321488899
2212531034
46279329
463323240431
7621561439
2258810363STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
143
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 197 9
COMMUNITY AFFAIRS DEPARTMENT OF
A B C D
BANKING AND COMMUNITY BUILDING INDIAN CRIME
AUDITS FINANCE AFFAIRS ADMINISTRATIVE AFFAIRS COMMISSION
DEPARTMENT OF DEPARTMENT OF DEPARTMENT OF BOARD STATE COMMISSION STATE
351151100 218256800 285629600 7767200 71034 00 603963 00
00 00 161650302 3795466 171106 94 10794518 94
00 00 00 00 00 on
00 00 230355 1802717 00 00
351151100 218256800 447510257 13365383 242140 94 11398481 94
00
00
00
1062968328
351151100
218256800
447510257
13365383
24214094
2202816522

279024805 170088932 120879824 100 803 34 19173408 58165067
9516806 4475799 7131164 8 203 97 1160444 2972253
17960709 29920726 7065513 7 157 69 659625 1849434
4736450 00 00 00 00 00
328030 873093 2577015 11 777 95 340215 1035380
1387324 1169526 1440357 00 28432 1560162
11070331 548902 402554 00 41725 199680
8623600 3895012 7978723 00 418128 3721992
1751797 1219959 3976271 1 696 17 779075 1412505
1412000 3512350 68672732 3 754 57 1195220 2831336
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 221492625 00 00 1262721301
335811852
15339248
215704299
2552501
441616778
5893479
13339369
26014
23796272
417822
1336469110
866347412
351151100
218256800
447510257
13365383
24214094
2202816522144
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
COMPTROLLER
GENERAL
FORESTRY
COMMISSION
GEORGIA
CONSERVATION
NATURAL
RESOURCES
DEPARTMENT OF
SOIL AND WATER
CONSERVATION
COMMITTEE STATE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVES AND FUND BALANCES
391580800
46527897
00
210000
438318697
1344630700
225274203
92974000
128875602
1791754505
6428194
4169954300
1557552508
00
394150127
6121656935
55155042
55181500
5509257
00
250000
60940757
00
Total Funds Available
438318697
1798182699
6176811977
60940757
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
331489632
26623276
16336214
8831210
6505415
976152
9701006
6223200
8377790
3984495
00
00
00
6546138
425594528
12724169
1160190969
258908356
8874296
129960570
6094903
36633349
9679598
1065400
37118727
24640096
18410925
00
00
94013211
1785590400
12592299
2251389962
615523109
50586745
87079635
59049213
173137848
37179163
62087630
56100186
315141216
137037395
253300000
00
1975216764
6072828866
103983111
35613614
4374499
3616662
00
1743288
1486144
00
1632263
798878
10777699
00
00
00
00
60043047
897710
438318697 1798182699 6176811977
60940757STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
145
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
EDUCATION
DEFENSE
DEPARTMENT OF
198626500
260317410
00
86572
459030482
ECONOMIC
DEVELOPMENT
COUNCIL OF
GEORGIA
A
EDUCATION DEPARTMENT OF
REGULAR
3311600 90872158040
00 21257673978
00 00
JJ0 461407825
3311600 112591239843
REVENUE
SHARING FUNDS
ANTIRECESSION
FISCAL
ASSISTANCE FUNDS
B
INSTITUTIONS
3809609392 85161470 11 307 65600
00 00 1 389 44073
00 00 00
00 00 1 276 02397
3809609392 S 85161470 13 973 12070
39410971
00
524529923
1811821
498441453
3311600 113115769766
3809609392
85161470
1399123891
V

2 82076803 2906979 1277556397 00 00 912804706
1 55688673 2176859 00 3784575 1890928 00 400000 4194383 112539 78034 00 38942 00 00 00 62397 267190079 75785131 522715 51551377 50509772 100675528 62150290 37976326 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 166764055 5312963 7169892 1489302 24196384 00 00 6484560
4532057 7463112 00 00 127237 00 00 00 348782204 00 33320392 00 00 00 00 00 00 00 00 00 13155426 58709442 12731420 00
32000000 00 109540502272 38 096 093 92 851 614 70 73589070
4 94207390 4234063 3326128 14528 111846522483 1269247283 38 096 093 92 00 851 614 70 00 1282407220 116716671
498441453
3311600 113115769766 3809609392
35161470
1399123891
146
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
PUBLIC SCHOOL
EMPLOYEES
RETIREMENT
SYSTEM EXPENSE
FUND
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A
RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
REGULAR
REVENUE
SHARING FUNDS
B
REGENTS
CENTRAL OFFICE
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
1038818000
00
00
00
38828107500
00
00
278308800
1038818000 39106416300
00
1220000000
00
00
00
1220000000
00
1281125000
00
00
318539
1281443539
Total Funds Available
1038818000 39106416300
1220000000
1281443539
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00 00 00 1 92389824
00 00 00 13355275
00 00 00 6818423
00 00 00 00
00 00 00 10541461
00 00 00 4989779
00 00 00 00
00 00 00 10888902
00 00 00 5900263
00 00 00 12430530
00 392 243 00 00 00
00 20 843 650 00 00 00
00 00 00 00
1038818000 370 210 996 72 12200 000 00 9 88948972
1038818000
00
391446
382
88972
72672
1220000000
00
1246263429
35180110
1038818000 39106416300
1220000000
1281443539STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
147
SCHOLARSHIP
COMMISSION
GEORGIA STATE
TEACHERS
RETIREMENT
SYSTEM
EXPENSE FUND
1308033400
1006415
00
122474896
1431514711
EMPLOYEES
RETIREMENT
SYSTEM
ADMINISTRATIVE
EXPENSE FUND
FINANCING
AND INVESTMENT
COMMISSION
GEORGIA STATE
73723900
00
00
147418223
221142123
00 10500000000 S
00 00
00 00
97184477 70540000
97184477 10570540000
FRANCHISE
PRACTICES
COMMISSION
GEORGIA
GENERAL ASSEMBLY
OF GEORGIA
4980200 1014500000
00 00
00 00
00 00
4980200 1014500000
1026663
00
00
2400676
00
57580000

1432541374
221142123
97184477 10572940676
4980200 1072080000
84398222
8748676
2067791
00
2081467
1018250
9309721
6619713
2554365
4557583
00
00
00
1307332900
1428688688
3852686
1432541374
91518006
8343243
1670997
00
2375519
1193614
23683598
3609744
2750178
12273324
00
00
00
73723900
221142123
00
221142123
412
42
7
11
4
173
24
129
637
451
938
485
513
064
362
260
66
90
42
00
75
50
88
98
15
53
00
00
00
00
97184477 00
97184477
54676602
3418471
401935
00
00
24978
1655030
4482000
1120106
4543822
00
00
00
10500000000
10570322944
2617732
10572940676
32 22995 5 409 14857
3 82958 1 460 80000
52740 1 265 08330
00 00
1 35031 629 76162
21633 63 69574
00 306 96742
2 69604 3 87600
1 46586 321 25317
6 55595 00 00 00 98 23001 00 00 00
00 1 136 43169
4887142
93058
1069524752
2555248
4980200
1072080000148
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
GENERAL OBLIGATION DEBT SINKING FUND
STATE OF GEORGIA
A B
GENERAL OBLIGATION GENERAL OBLIGATION
DEBT SINKING FUND DEBT SINKING FUND
STATE OF GEORGIA STATE OF GEORGIA
ISSUED NEW
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVES AND FUND BALANCES
3243626500
00
00
00
3243626500
00
00
00
00
00
00
Total Funds Available
3243626500
00
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00
00
00
00
00
00
00
00
00
00
00
00
3243626500
00
3243626500
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
3243626500 STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
149
GOVERNOR OFFICE OF THE

GOVERNORS GOVERNOR EMERGENCY S FUND PLANNING AND BUDGET OFFICE OF GRANTS STATE AID HIGHWAY SAFETY
TO COUNTIES TO MUNICIPALITIES OFFICE OF
1497023 469084 172768 00 72 00 25 00 00 00 00 4110822 3688161 16999 00 11 00 00 1191701300 00 00 00 1351700000 00 00 00 8616600 36082664 00 00
2138875 97 00 7815982 11 1191701300 1351700000 44699264
11444 09 00 156833 74 00 00 4000000
2150320 06 00 7972815 85 1191701300 1351700000 48699264
105595546
23119847
2431426
00
3075518
7270863
24941
1258750
6970543
1359469
00
00
00
56749199
207856102
7175904
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
3448 092 58
172 669 54
140 543 77 00
58 810 12
20 668 45
35 712 42
218 783 72
160 074 11
1842 185 29 00 00 00
1453 060 36
7550 600 36
422 215 49
00
260000000
00
00
00
00
00
00
00
00
931701300
00
00
00
1191701300
00
00
420000000
00
00
00
00
00
00
00
00
931700000
00
00
00
1351700000
00
30506220
1807417
1167003
00
1468765
699784
263728
2673300
1129397
2690609
00
00
00
489830
42896053
5803211
215032006
797281585
1191701300
1351700000
48699264150
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
B
HEALTH PLANNING
AND DEVELOPMENT
STATE
C
COMMUNITY MENTAL
HEALTHMENTAL
RETARDATION YOUTH
SERVICES AND
INSTITUTIONS
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
13546769700
21447357141
00
2315259184
37309386025
3018872780
35610200
45106816
00
00
18169651700
3032239315
00
5046256217
80717016 26248147232
30000
300609406
Total Funds Available
403 282 58805
80747016
26548756638
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
6703359643
2046644214
248680573
8343737
78896332
53398646
327925018
313211487
185955379
4678892098
56297918
00
00
23767287248
38468892293
1859366512
47931196
2866381
1049479
00
543482
1043358
00
4633400
1560945
20074275
00
00
00
1060000

80762516
15500
14861852240
2048550505
43569348
42087299
5726661
109874621
122473740
26779665
161246200
192310348
468060671
493000000
00
8166068366
26741599664
192843026
40328258805
80747016 26548756638STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
151
INDUSTRY
AND TRADE DEPARTMENT OF INVESTIGATION 3EORGIA BUREAU OF SUPREME COURT COURT OF APPEALS
1049456600 00 00 129123027 11030298 799098 99046 00 18 00 54 1577994 96222 00 00 00 82 1674523 00 00 00 10
1178579627 S 11928442 72 1674216 82 1674523 10
JUDICIAL SYSTEM
SUPERIOR COURTS
ADMINISTRATIVE
OFFICE OF
THE COURTS
1168363700
8493057
00
6983742
1183840499
53260000
41987753
00
00
95247753
00
00
6695859
35546497
1178579627
1192844272
167421682
167452310 1190536358
130794250
234332414
51842926
14408464
2114104
25689392
2478638
4690198
18409545
10827621
36728601
6113000
00
00
767307883
1174942786
3636841
708885220
93000055
26831537
31018194
5333914
43129839
178748815
12564269
48741485
975049
7995333
00
00
15003918
1172227628
20616644
131507413
11751183
1337073
00
415900
1903489
00
8706020
2069377
7559489
00
00
00
00
165249944
2171738

146015649
7911066
1022788
00
458557
3922042
00
7273300
1843674
557500
00
00
00
00
169004576
1552266
1103593354
27681428
20125191
488116
1217750
1235154
00
2007409
927375
9811930
00
00
00
00
1167087707
23448651
71570665
7943288
6371795
00
6749137
947106
579700
4311416
3488814
15424791
00
00
00
00
117386712
13407538
1178579627 1192844272
167421682
167452310
1190536358
130794250STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
JUDICIAL SYSTEM
FUNDS AVAILABLE
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
APPELLATE
COURT
REPORTS
12000000
00
00
00
12000000
COURT REPORTING
OF THE JUDICIAL
COUNCIL BOARD OF
JUDICIAL
QUALIFICATIONS
COMMISSION
840000 5665200
00 00
00 00
1559418 00
00
00
5665200
00
Total Funds Available
12000000
2399418
5665200
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00 964548 1251300
6000 384582 488591
00 31613 101020
00 00 00
116 99718 192626 2105
00 20358 00
00 00 00
00 111564 111564
00 150470 94212
00 543657 876697
00 00 00
00 00 00
00 00 00
00 00 00
117 05718 2399418 2925489
2 94282 00 2739711
120 00000 2399418 S 5665200
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
153
LABOR DEPARTMENT OF
continued A INSPECTION DIVISION
JUSTICE COURTS TRAINING COUNCIL GEORGIA JUVENILE COURT JUDGES COUNCIL OF
1720000 00 00 1772000 73475 00 00 00 00 555268 00 00 00 00
S 3492000 73475 00 555268 00
B
BASIC EMPLOYMENT
WORK INCENTIVE
CORRECTIONAL
SERVICES AND
COMPREHENSIVE
EMPLOYMENT
AND TRAINING
302399100
16184969986
00
12808755
LAW
DEPARTMENT OF
MEDICAL
ASSISTANCE
DEPARTMENT OF
300873900 13855527400
00 26901684529
00 00
20655917 1077685224
16500177841
321529817 41834897153
00
206845489
00
332193263S
3492000
7347500
55526800 16707023330
321529817
45156829792

00 4300210 44429103 3570030366 248943975 373250022
2 63929 299647 847159 278133421 17585051 30810006
00 414531 7929486 103243494 7805052 8568328
00 00 00 00 00 1951069
22 38052 556366 137012 2394561 2668460 7356282
00 00 00 184503700 2752332 7001237
00 00 00 94881245 1170 529069797
00 278910 759096 169999642 22600100 25706490
00 174567 469400 100901253 6450847 19393999
9 90019 1318769 42738 201444949 3665924 588283459
00 00 00 100356756 00 00
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 11753692222 4060687 39265289092
1 34 92000 7343000 54613994 16559581609 316533598 40856679781
00 4500 912806 147441721 4996219 4300150011
3492000
7347500
55526800 16707023330
321529817
45156829792154
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
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
OFFENDER REHABILITATION DEPARTMENT OF
Kj B
OFFENDER PARDONS
REHABILITATION AND PAROLES
DEPARTMENT OF BOARD OF
10394408000
539723645
00
136671201
11070802846
41541552
297379600
10253569
00
00
307633169
Total Funds Available
11112344398
307633169
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
4340957735
973956175
47756880
82481231
10797449
159229674
29857113
83528095
61000349
100660303
3740746067
84000000
00
1203605584
10918576655
193767743
259316754
6291112
15541102
00
930894
1034216
00
6282265
5808005
8318310
00
00
00
00
303522658
4110511
11112344398
307633169STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
155
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL PUBLIC SAFETY PUBLIC SERVICE REVENUE SECRETARY SUBSEQUENT INJURY
ADMINISTRATION DEPARTMENT OF COMMISSION DEPARTMENT OF OF STATE TRUST FUND
500000 3078656200 250771600 2360854200 9541849 00 s 00
53536905 136348520 5592905 00 112808 92 00
00 00 00 00 no 00
6058922936 173195423 2300000 3732575846 71885 48 7697450
6112959841 s 3388200143 258664505 6093430046 9726543 40 7697450
1590148945
375594
3353037
00
3844019
7703108786
3388575737
262017542
6093430046
976498359
7697450
2 33481420 23 43542075
9460917 5 44874095
3442937 20470081
00 2344273
8618311 83076434
4090136 36444129
87248465 1 59082782
15833000 4734265
5247562 65982795
1 85952710 34082727
00 7885000
00 00
00 00
40 22156515 56589784
45 75531973 33 59108440
31 27576813 29467297
195364436
14414301
8316481
00
1168783
3406687
00
11271029
6348381
14527334
00
00
00
00
7703108786
3388575737
2548 72 174 001 32 10
2620 175 42
1527561054
68281348
66963372
1534495
83960295
9009426
441077568
78140822
33636145
3373056742
00
00
00
391101168
6074322435
19107611
6093430046
548500123
125234601
16658435
11384788
34057994
16768400
15149574
29800025
14919020
45923962
00
100000000
00
100
958396922
18101437
976498359
4311213
706804
133594
00
135571
321758
14476
650004
171549
1252481
00
00
00
00
7697450
00
7697450156
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1979
FUNDS AVAILABLE
TRANSPORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
WARM SPRINGS
MEMORIAL
COMMISSION
FRANKLIN D
ROOSEVELT
WORKERS
COMPENSATION
STATE BOARD 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
32465406432
26396315749
1690450513
910008207
61462180901
34020145217
7936
2016
44400
15606
00
00
995260006
00
00
00
28934980
28934980
00
285411200
00
00
3852821
289264021
00
Total Funds Available
95482326118
995260006 8
28934980
289264021
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
9767084184 2 26426153 164 930 84 212884837
3220411046 9435081 144 900 36 14437386
165641596 6527043 00 4191783
491394623 00 00 00
47203320 1764248 00 3743962
281619754 12725910 00 3977638
108084601 3731 00 13484927
74664300 14676744 00 21466272
88877057 4479709 2 821 34 6650610
1215715704 516345 5 284 51 5989821
42004672899 34692156 00 00
2463659374 00 00 00
373275823 00 00 00
334698468 6 80663274 00 00
60637002749 9 91910394 317 937 05 286827236
34845323369 3349612 28 587 25 2436785
95482326118
995260006
28934980
289264021
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 AgenciesSTATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS158
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND
ADMINISTRATIVE SERVICES DEPARTMENT OF
Rents and Maintenance Expense
Rents Other Than Real Estate
Utilities
Power Water and Natural Gas
Workers Compensation
Workers Compensation and Indemnities
Direct Payments to Georgia Building Authority
for Operations
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Building Authority
for Capital Outlay
Capital Outlay
Direct Payments to Georgia Building Authority
for Authority Lease Rentals
Authority Lease Rentals
Telephone Billings
Telecommunications
Public Safety Officers Indemnity Fund
Workers Compensation and Indemnities
Unemployment Compensation Reserve
Workers Compensation and Indemnities
Materials for Resale
Supplies and Materials
AGRICULTURE DEPARTMENT OF
Market Bulletin Postage
Supplies and Materials
Purchase of Bait and Airplane Contracts
Per Diem Fees and Contracts
Contracts
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
Workers Compensation and Indemnities
Advertising Contract
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Agrirama
Development Authority for Operations
Per Diem Fees and Contracts
Contracts
COMMUNITY AFFAIRS DEPARTMENT OF
A COMMUNITY AFFAIRS DEPARTMENT OF
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
D CRIME COMMISSION STATE
LEAA Action Local
Grants to Counties Cities and Civil Divisions
LEAA Action State
Grants to Counties Cities and Civil Divisions
LEAA State BuyIn
Grants to Counties Cities and Civil Divisions
LEAA Planning
Grants to Counties Cities and Civil Divisions
LEAA Juvenile Justice
Grants to Counties Cities and Civil Divisions
LEAA Action Carry Forward
Grants to Counties Cities and Civil Divisions
LEAA Action Supplemental Award
Grants to Counties Cities and Civil Divisions
929650980
1961068
240000000
195870000
48860000
85000000
1731288986
140910900
84474663
4319752 3462336349
135000000
86492625
145278200
97795800
18937900
47183400
26687800
739400880
19241700
26400000
973100
35965800
64482000
69700000
49991700
22000000
26500000
3626299
3500000
18350000
221492625
321488899SUMMARY OF OTHER EXPENDITURES
159
BY SPENDING UNITS
REGULAR BUDGET FUND continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
D CRIME COMMISSION STATE continued
LEAA State BuyIn Carry Forward
Grants to Counties Cities and Civil Divisions
LEAA Planning Grants Carry Forward
Grants to Counties Cities and Civil Divisions
LEAA Discretionary Grants
Grants to Counties Cities and Civil Divisions
COMPTROLLER GENERAL
Computer Equipment and Feasibility Study
Computer Charges
CONSERVATION
FORESTRY COMMISSION GEORGIA
Ware County Grant
Grants to Counties Cities and Civil Divisions
Contractual Research
Per Diem Fees and Contracts
Contracts
Herty Foundation
Per Diem Fees and Contracts
Contracts
Wood Energy
Per Diem Fees and Contracts
Contracts
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
Young Adult Conservation Corps and 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
Contracts
Solid Waste Grants
Grants to Counties Cities and Civil Divisions
Contract with U S Geological Survey
For Ground Water Resources Survey
Per Diem Fees and Contracts
Contracts
Contract with U S Geological Survey
For Topographic Maps
Per Diem Fees and Contracts
Contracts
Hatchery Renovation
Repairs and Maintenance
Shop Stock
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay Heritage Trust
Capital Outlay
Cost of Material for Resale
Supplies and Materials
Payments to Lake Lanier Islands Development
Authority for Operations
Per Diem Fees and Contracts
Contracts
Payments to Lake Lanier Islands Development
Authority for Capital Outlay
Capital Outlay
Payments to Jekyll Island State Park Authority
For Operations
Per Diem Fees and Contracts
Contracts
Payments to Jekyll Island State Park Authority
For Capital Outlay
Capital Outlay
Grants to the City of Atlanta
Grants to Counties Cities and Civil Divisions
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
National Park Service Grants
Grants to Counties Cities and Civil Divisions
Fluoridation Grants
Grants to Counties Cities and Civil Divisions
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
49649644
10678677
107867300 1262721301 1484213926
505557017
12442943
6000000
40213735
4500000
43299476
305196815
37000000
97860254
517999960
100000000
18412500
12500000
8948865
78533182
18759098
259086792
53226801
49950000
4560000
114000000
15000000
150000000
6300000
77568500
7313997
3000000
6546138
94013211160
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
Payments to Stone Mountain Memorial Association
Per Diem Fees and Contracts
Contracts
DEFENSE DEPARTMENT OF
Military Assistance to Safety and Traffic Grant
Grants to Counties Cities and Civil Divisions
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
Per Diem Fees and Contracts
Contracts
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
Utilities
Power Water and Natural Gas
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 20 a
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
38591211878
5261485315
1700231520
4916806574
917776
163665210
1604358932
64830692
6817403412
501063408
73382099
3855405318
416310557
16380641
2409806719
7557009114
1406000985
40000000 1975216764
150000
27750000
1600000
2500000
32000000
29990854
66393260051SUMMARY OF OTHER EXPENDITURES
161
BY SPENDING UNITS
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 Researchand 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
Research and Development Utilization
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 Federal
Grants to Counties Cities and Civil
Divisions
School Lunch State
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
1085162963
12000000
1500000
63187322
607111512
1274673533
1771818454
98700300
308561990
3473371567
13279592
79219698
148897418
276055250
1462200
377702469
302944841
305588800
49600000
183583000
199190000
8771336953
1258000000
338836300
91274476162
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Supervision and Assessment of Students
and Beginning Teachers and
Performance Based Certification
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
Comprehensive Planning
Grants to Counties Cities and Civil
Divisions
CompetencyBased High School
Graduation Requirements
Grants to Counties Cities and
Civil Divisions
Vocational Special Disadvantaged
Grants to Counties Cities and Civil
Divisions
Instructional Aides
Grants to Counties Cities and Civil
Divisions
Teacher Health Insurance
Grants to Counties Cities and Civil
Divisions
Regional ITV Projects
Grants to Counties Cities and Civil
Divisions
Area Vocational Technical School
Construction
Grants to Counties Cities and
Civil Divisions
Nutritional Education
Grants to Counties Cities and Civil
Divisions
Aid for IndoChina Refugees
Grants to Counties Cities and Civil
Divisions
Special Projects Grant
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
Capital Outlay
Cash Grants for Capital Outlay
Capital Outlay
B INSTITUTIONS
Utilities
Power Water and Natural Gas
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Payments to Employees Retirement System
Grants to Counties Cities and Civil
Divisions
Employer Contributions
Grants to Counties Cities and Civil
Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Teachers Retirement
Grants to Counties Cities and
Civil Divisions
Grants to Colleges
Grants to Counties Cities and
Civil Divisions
B REGENTS CENTRAL OFFICE
SREB Payments
Per Diem Fees and Contracts
Contracts
55179157
255672000
348255642
52000000
25000000
26724633
700791039
1475395896
10000900
925183500
44950000
353028
41664600
34017239132
2673861756
81824279
6344326200 109540502272
73589070 109614091342
15000000
1023818000
1038818000
1579035772
35442063900
227587500
37021099672SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF continued
B REGENTS CENTRAL OFFICE continued
Scholarships
Tuition and Scholarships
Grants to Junior Colleges
Grants to Counties Cities and Civil
Divisions
Special Desegregation Programs
Per Diem Fees and Contracts
Contracts
Satellite Medical Facility Program
Per Diem Fees and Contracts
Contracts
Office of Minority Business Enterprise
Per Diem Fees and Contracts
Contracts
Capitation Contracts for Family
Practice Residency
Per Diem Fees and Contracts
Contracts
New Program Development Contracts
for Family Practice Residency
Per Diem Fees and Contracts
Contracts
Agricultural Research
Per Diem Fees and Contracts
Contracts
Rental Payments to Georgia Military College
Per Diem Fees and Contracts
Contracts
Student Preceptorships
Tuition and Scholarships
Per Diem Fees and Contracts
Per Diem and Fees
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
Regents Opportunity Grants
Tuition and Scholarships
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
Floor Fund for Local Retirement Systems
Grants to Counties Cities and Civil
Divisions
FINANCING AND INVESTMENT COMMISSION
GEORGIA STATE
Payments to Bond Trustees for Principal
Funding of Outstanding Georgia
Education Authority Schools Issues
Authority Lease Rentals
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 and Travel
Other Expenditures
Travel
2000000
1650 000
57950000
522674272
25000000
50000000
10000000
72082200
5005000
6000000
9000000
3650000
988948972 38010048644
43800000
192150600
810840000
196742800
2399500
11400000
50000000
10397042
12326146
22723188
90919981
1307332900
73723900
10500000000
113643169
52616391
132808
4000000
52749199
56749199164
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
GOVERNOR OFFICE OF THE continued
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
Power Water and Natural Gas
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
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
Utilities
Power Water and Natural Gas
Postage
Supplies and Materials
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
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
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
15300947
141983
184483
612010
2580291
182784
158887
346514
574534
16239423
3843010
1047152
714123
399758
116467
440000
732061
3947841
103467901
67536722
86127275
298900000
401865353
45000000
168844400
295582782
32193277
9794755
48435600
9614100
9280000
1780201824
68748700
13000000
814058306
130947736
14358300 145306036
489830SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
165
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
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 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
Institutional Repairs and Maintenance
Repairs and Maintenance
Contract with Emory University
For Arthritis Research
Per Diem Fees and Contracts
Contracts
Grant to ParentChild Center
Grants to Counties Cities and Civil
Divisions
Grant to Grady Hospital for Cystic
Fibrosis Program
Grants to Counties Cities and
Civil Divisions
B HEALTH PLANNING AND DEVELOPMENT STATE
Postage
Supplies and Materials
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION
YOUTH SERVICES AND INSTITUTIONS
Utilities
Power Water and Natural Gas
Postage
Supplies and Materials
Grants to CountyOwned Detention Centers
Grants to Counties Cities and Civil
Divisions
Outpatient Pharmaceuticals
Supplies and Materials
Drug Abuse Contracts
Per Diem Fees and Contracts
Contracts
Developmental Disability Service Chiefs
Grants to Counties Cities and Civil
Divisions
Day Care Centers for the Mentally
Retarded
Per Diem Fees and Contracts
Contracts
Purchase of Minibuses for MR
Day Care Centers
Motor Vehicle Equipment Purchases
Group Homes for the Mentally Retarded
Grants to Counties Cities and Civil
Divisions
Supportive Living Benefits
Grants to Counties Cities and Civil
Divisions
35151297
19796284
285953887
574276030
16746178
1763884465
6000000
103548886 94
3622135847
2858433744
10000000
49775228
15962500
1100000
4000000 23767287248
1060000
774364170
15122544
7000000
80744132
138081776
41199956
2996049721
70645745
195287625
128942652SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
HUMAN RESOURCES DEPARTMENT OF continued
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION
YOUTH SERVICES AND INSTITUTIONS continued
Supportive Living Staff
Grants to Counties Cities and Civil
Divisions
Foster Grandparents
Per Diem Fees and Contracts
Contracts
Community Residential Services
Grants to Counties Cities and Civil
Divisions
Community Residential Services Staff
Grants to Counties Cities and Civil
Divisions
Community Mental Health Center Services
Grants to Counties Cities and Civil
Divisions
Project Rescue
Per Diem Fees and Contracts
Contracts
Child Care Benefits
Direct Benefits Medical Care
and Public Assistance
Project ARC
Per Diem Fees and Contracts
Contracts
INDUSTRY AND TRADE DEPARTMENT OF
Postage
Supplies and Materials
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
Historic Chattahoochee Commission Contract
Per Diem Fees and Contracts
Contracts
Georgia Ports Authority Capital Outlay
Capital Outlay
Georgia World Congress Center Authority
Capital Outlay
Capital Outlay
INVESTIGATION GEORGIA BUREAU OF
Evidence Purchased
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE
CORRECTIONAL SERVICES AND COMPREHENSIVE
EMPLOYMENT AND TRAINING
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
CETA Direct Benefits
Direct Benefits Medical Care
and Public Assistance
LAW DEPARTMENT OF
Books for Staff Library
Equipment Purchases
MEDICAL ASSISTANCE DEPARTMENT OF
Postage
Supplies and Materials
Medicaid Benefits
Direct Benefits Medical Care
and Public Assistance
Payments to Counties for Mental Health
Grants to Counties Cities and Civil
Divisions
24002563
33550000
50275314
60471208
3526201170
19261300
1068490
3800000
19405379
927987
8166068366 31934415614
20167283
7375000
135300000
279000000
50000000
3500000
235765600
36200000 767307883
15003918
20333366
54637027
11678721829
11753692222
4060687
66281179
32218908118
318843195 SUMMARY OF OTHER EXPENDITURES 167
BY SPENDING UNITS
REGULAR BUDGET FUND continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
Adult Emergency Dental Services
Direct Benefits Medical Care
and Public Assistance 52041102
Contracts for Hospital Audits
Per Diem Fees and Contracts
Contracts 17987200
Contracts for Nursing Home and Dental Audits
Per Diem Fees and Contracts
Contracts 57580850
Contract with Georgia Medical Care Foundation
Per Diem Fees and Contracts
Contracts 106701100
Reserve for FY 76 Medicaid Benefits
Direct Benefits Medical Care
and Public Assistance 48358593
Reserve for FY 77 Medicaid Benefits
Direct Benefits Medical Care
and Public Assistance 186777182
Reserve for FY 78 Medicaid Benefits
Direct Benefits Medical Care
and Public Assistance 6128848929
Reserve for FY 77 Mental Health Benefits
Direct Benefits Medical Care
and Public Assistance 82269
Reserve for FY 78 Mental Health Benefits
Direct Benefits Medical Care
and Public Assistance 62879375 39265289092
OFFENDER REHABILITATION DEPARTMENT OF
A OFFENDER REHABILITATION DEPARTMENT OF
Utilities
Power Water and Natural Gas 263310966
Payments to Central State Hospital for Meals
Per Diem Fees and Contracts
Contracts 97093181
Payments to Central State Hospital for Utilities
Per Diem Fees and Contracts
Contracts 27139526
Overtime
Personal Services
Salaries and Wages 48604993
Court Costs
Per Diem Fees and Contracts
Contracts 24606326
Inmate Release Funds
Other Expenditures 48065372
County Subsidy
Grants to Counties Cities and Civil
Divisions 416149150
Outside Health Service Purchases
Other Costs
Supplies and Materials 2 8 749 95
Per Diem Fees and Contracts
Contracts 510 678 97 53942892
Payments to Talmadge Memorial Hospital
Per Diem Fees and Contracts
Contracts 56510917
Central Repair Fund
Other Costs
Repairs and Maintenance 53658715
Rents Other Than Real Estate 14938 536 736 53
Equipment Purchases 2 9 627 12
Per Diem Fees and Contracts
Per Diem and Fees 10 622 00 57698565
Payments to Central State Hospital
For Medical Services
Per Diem Fees and Contracts
Contracts 110483696 1203605584
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Postage
0 Supplies and Materials 8034000
Federal Subgrants to State and
Local Agencies
Grants to Counties Cities and Civil
Divisions 25596214
Health Insurance Claim Payments
Other Expenditures 3988526301 4022156515

168
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
REGULAR BUDGET FUND continued
PUBLIC SAFETY DEPARTMENT OF
Postage
Supplies and Materials
Conviction Reports
Other Expenditures
REVENUE DEPARTMENT OF
Postage
Supplies and Materials
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and Civil
Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and Civil
Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Per Diem Fees and Contracts
Contracts
Harbor Maintenance Payments
Per Diem Fees and Contracts
Contracts
Capital Outlay Airport Development
Capital Outlay
Capital Outlay Airport Operational
Improvements
Capital Outlay
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
39631159
16958625
117521488
47548437
134780366
62256650
28994227
143778818
25000000
48532371
117387279
584200
469746500
209532600
799974
56589784
391101168
334698468
680663274
258664602516
3809609392
1220000000
5029609392
85161470
263779373378169
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS170 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Administrative Services as presented in unit report provided for
expenditures totaling 7719066500 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
Telecommunications
Per Diem Fees and Contracts
Rents and Maintenance Expense
Utilities
Workers Compensation
Direct Payments to Georgia Building
Authority for Operations
Direct Payments to Georgia Building
Authority for Capital Outlay
Direct Payments to Georgia Building
Authority for Authority Lease Rentals
Telephone Billings
Public Safety Officers Indemnity Fund
Unemployment Compensation Reserve
Materials for Resale
Excess of Funds Available over Expenditures
3499680500
00
4138948600
ACTUAL
3492150500
9058721
3988546562
OVER
UNDER
7530000
9058721
150402038
7638629100
7489755783 148873317
80437400 131805656 513 68256
S 7719066500 7621561439 1 975 05061
1772336400 1707348643 649 87757
746605500 732922889 136 82611
13164900 10304592 28 60308
33070100 27471336 55 98764
12429900 10780995 16 48905
672941200 666586945 63 54255
450878500 438584180 122 94320
125889400 124170615 17 18785
37069400 35578933 14 90467
229636900 204453153 251 83747
1032500000 929650980 1028 49020
2238600 1961068 2 77532
240000000 240000000 00
195870000 195870000 00
48860000 48860000 00
85000000 85000000 00
1744664800 1731288986 133 75814
140910900 140910900 00
110000000 84474663 255 25337
25000000 4319752 206 80248
7719066500 S 7420538630 201022809 2985 2010 27870
22809
STATE UNITS
171
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 24 of unit report provided for
expenditures totaling 2288470000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Authority Lease Rentals
Market Bulletin Postage
Purchase of Bait and Airplane Contracts
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
Excess of Funds Available over Expenditures
18 86026200 18 47526200 38500000
2 25626900 2 30848986 5222086
1 76816900 1 71024106 5792794
22 88470000 22 49399292 39070708
00 22 9411071 58810363 9411071
22 88470000 29659637
13 41639200 13 14085613 27553587
1 56738200 1 49031542 7706658
84003600 82475978 1527622
28740000 28413061 326939
37150000 36695536 454464
14580500 13368041 1212459
42915700 41778343 1137357
41794500 41619500 175000
23737600 22866476 871124
21272900 19708045 1564855
1 41000000 26400000 1 41000000 26400000 00 00
13000000 973100 12026900
35965800 35965800 00
64482000 64482000 00
69700000 69700000 00
60000000 49991700 10008300
22000000 22000000 00
26500000 26500000 00
15000000 3626299 11373701
3500000 3500000 00
18350000 18350000 00
22 88470000 22 12531034 46279329 75938966
46279329
172
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
turestotanni Slli nn 1 DepartTnt ofAudits as Presented on page 12 of unit report provided for expendi
anMg 53511 51100 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
351151100 351151100
OVER
UNDER
00
351151100 335811852 15339248
15339248 15339248
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 16 of unit renort orovided
fundravaiiabirandtallng204074K A comParison f anticipated funds available and budgeted expenditures factual
tunds 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
Telecommunications
Per Diem Fees and Contracts
OVER
UNDER
220407400 S 218256800 2150600
171489000 170088932 1400068
5092500 4475799 616701
31861400 29920726 1940674
1271500 873093 398407
1200000 1169526 30474
710000 548902 161098
4033000 3895012 137988
1200000 1219959 19959
3550000 3512350 37650
220407400 S 215704299 4703101
Excess of Funds Available over Expenditures
The above comparison indicates that Telecommunications were
2552501
2552501
is in violation of Section 57 of the Supplemental Appropriation Act 0781979 Z approved February 28 1979
overspent in the amount of 19959 This overexpenditureSTATE UNITS 173
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
A COMMUNITY AFFAIRS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Community Affairs A Budget as presented on page 26 of unit report
provided for expenditures totaling 451890700 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
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Grants to Area Planning and
Development Commissions
HUD 701 Planning Grants
Excess of Funds Available over Expenditures
i 2 87017500 2 85629600 1387900
1 64203200 1 61650302 2552898
670000 230355 439645
4 51890700 4 47510257 4380443
i 24979100 1 20879824 4099276
7201400 7131164 70236
7664100 7065513 598587
2631500 2577015 54485
1443300 1440357 2943
650000 402554 247446
8186500 7978723 207777
4211300 3976271 235029
71550400 68672732 2877668
i 35000000 1 35000000 00
88373100 86492625 1880475
4 51890700 4 41616778 10273922
5893479 5893479
COMMUNITY AFFAIRS DEPARTMENT OF
B BUILDING ADMINISTRATIVE BOARD STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Building Administrative Board of the Department of Community Affirs B Budget
as presented on page 2 7 of unit report provided for expenditures totaling 15233600 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
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
9574100 7767200 1806900
3856200 3795466 60734
1803300 1802717 583
15233600 13365383 1868217
10563900 10080334 483566
1084200 820397 263803
832200 715769 116431
2043300 1177795 865505
240000 169617 70383
470000 375457 94543
15233600 13339369 26014 1894231
26014
174
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
C INDIAN AFFAIRS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Indian Affairs Commission of the Department of Community Affairs C Budget as
presented on page 28 of unit report provided for expenditures totaling 23792500 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
7103400 7103400 00
16689100 17110694 4 21594
23792500 24214094 4 21594
19200000 19173408 26592
1131500 1160444 28944
650000 659625 9625
340000 340215 215
30000 28432 1568
47500 41725 5775
418200 418128 72
745300 779075 33775
1230000 1195220 34780
23792500 23796272 3772
5 417822 S 4 17822
The above comparison indicates that Regular Operating Expenses were overspent in the amount of 28944 Travel was
overspent in the amount of 9625 Publications and Printing were overspent in the amount of 215 and Telecommunications
were overspent in the amount of 33775 These overexpenditures are in violation of Section 57 of the Supplemental
Appropriations Act of 19781979 as approved February 28 1979STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

COMMUNITY AFFAIRS DEPARTMENT OF
D CRIME COMMISSION STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Crime Commission of the Department of Community Affairs D Budget as
presented on page 29 of unit report provided for expenditures totaling 2202232100 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
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
LEAA Action Local
LEAA Action State
LEAA State BuyIn
LEAA Planning
LEAA Juvenile Justice
LEAA Action Carry Forward
LEAA Action Supplemental Award
LEAA State BuyIn Carry Forward
LEAA Planning Grants Carry Forward
LEAA Discretionary Grants
Excess of Funds Available over Expenditures
62204000 60396300 1807700
20 68038000 10 79451894 9 88586106
21 30242000 11 39848194 9 90393806
71990100 10 62968328 9 90978228
22 02232100 22 02816522 584422
63354300 3403500 2559900 2323800 1579700 334500 3742000 1887500 4408200 58165067 2972253 1849434 1035380 1560162 199680 3721992 1412505 2831336 5189233 431247 710466 1288420 19538 134820 20008 474995 1576864
4 01921000 1 45278200 2 56642800
2 74879000 51300000 78129100 97795800 18937900 47183400 1 77083200 32362100 30945700
1 51900000 26687800 1 25212200
9 28069700 19241700 71990100 13048800 7 39400880 19241700 49649644 10678677 1 88668820 00 22340456 2370123
1 22 28159300 02232100 S 1 13 07867300 36469110 20292000
8 65762990
8 66347412 8 66347412
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 16 of unit report provided for expendi
tures totaling 434066200 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
393580800
40275400
210000
391580800
46527897
210000

2000000
6252497
00
434066200
438318697
4252497
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Computer Equipment and Feasibility Study
333082600
26955400
18477000
8902500
8066100
988800
11620600
6223200
8650000
4100000
7000000
331489632
26623276
16336214
8831210
6505415
976152
9701006
6223200
8377790
3984495
6546138
1592968
332124
2140786
71290
1560685
12648
1919594
00
272210
115505
453862
Excess of Funds Available over Expenditures
434066200

425594528
12724169
8471672
12724169STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented on page 12 of unit report provided for
expenditures totaling 1825437900 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
177
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Ware County Grant
Contractual Research
Herty Foundation
Wood Energy
Excess of Funds Available over Expenditures
5 13 795407 00 13 446307 00 34910000
2 280887 00 2 252742 03 2814497
2 178085 00 2 218496 02 4041102
18 254379 00 00 17 917545 64281 05 94 33683395 6428194
18 254379 00 17 981826 99 27255201
11 840811 00 11 601909 69 23890131
2 691351 00 2 589083 56 10226744
99890 00 88742 96 1114704
1 300895 00 1 299605 70 128930
63800 00 60949 03 285097
367344 00 366333 49 101051
103212 00 96795 98 641602
12104 00 10654 00 145000
383600 00 371187 27 1241273
254122 00 246400 96 772104
189250 00 184109 25 514075
60000 00 60000 00 00
404000 00 402137 35 186265
45000 00 45000 00 00
439000 254379 00 00 17 432994 855904 125922 76 00 99 600524
18 39847500
12592299
178
STATE UNITS
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 unit report provided for expendi
tures totaling 6789470000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
4229754300
2204798600
354917100
6789470000
4169954300
1557552508
358338627
59800000
647246092
3421527
6085845435 703624565
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
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Land and Water Conservation Grants
Recreation Grants
Young Adult Conservation Corps and
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
Capital Outlay Hatchery Renovation
Repairs and Maintenance
Shop Stock
Capital Outlay
Capital Outlay
Capital Outlay Heritage Trust
Cost of Material for Resale
Payments to Lake Lanier Islands
Development Authority for Operations
Payments to Lake Lanier Islands
Development Authority for Capital Outlay
Payments to Jekyll Island State Park
Authority for Operations
Payments to Jekyll Island State Park
Authority for Capital Outlay
Grants to the City of Atlanta
Contract Special Olympics Inc
National Park Service Grants
Fluoridation Grants
Georgia Sports Hall of Fame
Payment to Stone Mountain Memorial Association
Excess of Funds Available over Expenditures
00 55155042 55155042
67 89470000 61 41000477 648469523
23 13172100 22 51389962 61782138
6 32108200 6 15523109 16585091
60784400 50586745 10197655
87920300 87079635 840665
68366400 59049213 9317187
1 79761400 1 73137848 6623552
46148000 37179163 8968837
63821400 62087630 1733770
59426000 56100186 3325814
2 88604200 2 79329716 9274484
1 59682600 1 37037395 22645205
2 53300000 2 53300000 00
8 50000000 3 05196815 544803185
37000000 37000000 00
1 03744200 97860254 5883946
5 18000000 5 17999960 40
1 00000000 1 00000000 00
18412500 18412500 00
12500000 12500000 00
9200000 8948865 251135
83100000 78533182 4566818
20000000 18759098 1240902
2 59497300 2 59086792 410508
60000000 53226801 6773199
49950000 49950000 00
4560000 4560000 00
1 14000000 1 14000000 00
15000000 15000000 00
1 50000000 1 50000000 00
6300000 6300000 00
94611000 77568500 17042500
27500000 7313997 20186003
3000000 3000000 00
40000000 40000000 00
S 67 89470000 60 1 37017366 03983111 752452634
103983111
STATE UNITS
179
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented on page 14 of unit report
provided for expenditures totaling 68189900 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
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
60920700 55181500 5739200
7019200 5509257 1509943
250000 250000 00
68189900 60940757 7249143
38187700 35613614 2574086
4532900 4374499 158401
4660000 3616662 1043338
2470000 1743288 726712
1534700 1486144 48556
1996000 1632263 363737
1080000 798878 281122
13728600 10777699 2950901
68189900 60043047 8146853
897710 897710
180
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tureHTl4 SPoenet r the DePartment of Defense as presented on page 16 of unit report provided for expendi
tures totaling 503803300 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Military Assistance to Safety
and Traffic Grant
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 1 98626500 1 98626500 00
3 04714400 2 60317410 44396990
462400 86572 375828
S 5 03803300 00 4 59030482 39410971 44772818 39410971
S 5 03803300 4 98441453 1 5361847
2 83188300 2 82076803 1111497
1 59739600 1 55688673 4050927
4625700 2176859 2448841
4462500 3784575 677925
2024600 1890928 133672
408000 400000 8000
4462000 4194383 267617
5182600 4532057 650543
7710000 7463112 246888
150000 150000 00
27750000 27750000 00
1600000 1600000 00
2500000 2500000 00
5 03803300 4 94207390 4234063 9595910
4234063
ECONOMIC DEVELOPMENT COUNCIL OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Economic Development Council of Georgia as presented on page 14 of unit report
actuaf funds avaiiabled050 T comarison f anticipated funds available and budgeted expenditurlf to
actual tunas 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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
i 5065300 5 3311600 1753700
3665300 2906979 758321
280000 112539 167461
160000 78034 81966
00 38942 38942
240000 00 240000
320000 62397 257603
400000 127237 272763
5065300 5 3326128 14528 1739172
14528
H6 abVe comParison indicates that Publications and Printing were overspent in the amount of 389 42 This overexoen
diture is in violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved February 2 1979P STATE 1 UNITS 181
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE tND EXPENDITURES presented in unit report provided for expen
The total approved budget for the Department of Education A Budget as
ditures totaling 119161586600 A comparison of an ticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Appropriation Allotments
State Funds 90970643940 90872158040 98485900
Revenue Sharing Funds 3825468492 3809609392 15859100
Antirecession Fiscal Assistance Funds 85331468 85161470 169998
94881443900 94766928902 114514998
Federal Funds 23788627400 21257673978 2530953422
Other Revenues Retained 491515300 461407825 30107475
119161586600 116486010705 2675575895
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves 00 524529923 524529923
119161586600 117010540628 2151045972
EXPENDITURES
Personal Services 1338469600 1277556397 60913203
Regular Operating Expenses 321638200 267190079 54448121
Travel 92075000 75785131 16289869
Motor Vehicle Equipment Purchases 550000 522715 27285
Publications and Printing 70586000 51551377 19034623
Equipment Purchases 60303200 50509772 9793428
Computer Charges 119454500 100675528 18778972
Real Estate Rentals 77472500 62150290 15322210
Telecommunications 46638300 37976326 8661974
Per Diem Fees and Contracts 442162200 348782204 93379996
Capital Outlay 1200000 00 1200000
Authority Lease Rentals 33320400 33320392 08
Utilities 29582000 29990854 408854
APEG Grants
Salaries of Instructional Personnel
Sec 10a 1 and 10a 2 38580725100 385912118 78 10486778
Salaries of Instructional Personnel Sec 5 5349378000 5261485315 87892685
Salaries of Student Supportive Personnel
Sec 20 a 1713038500 1700231520 12806980
Salaries of Administrative and Superviso ry
Personnel Sec 21 4915471900 49168065 74 1334674
PreSchool Leadership Personnel
Sec 21c 1 997100 917776 79324
Special Education Leadership Personnel
Sec 21c 2 170450800 163665210 6785590
Instructional Media Sec 13 1609899500 1604358932 5540568
Instructional Equipment Sec 14 65592900 64830692 762208
Maintenance and Operation Sec 15 6840822900 6817403412 23419488
Sick and Personal Leave Sec 16 502781100 501063408 1717692
Travel Sec 17 74338700 73382099 956601
Pupil Transportation Regular Sec 25 3863974600 3855405318 8569282
Pupil Transportation Special Sec 25 419805300 416310557 3494743
Isolated Schools 21890700 16380641 5510059
Selective PreSchool Development 2399717500 2409806719 10089219
NonAPEG Grants
Education of Children of LowIncome
Families 8242577400 7557009114 685568286
Teacher Retirement 5382443100 5300771847 81671253
Instructional Services for the Handicapped 1306503100 1085162963 1 221340137
Preparation of Professional Personnel in
Education of Handicapped Children 12000000 12000000 00
Educational Training Services for the
Mentally Retarded 2000000 1500000 500000
Tuition for the Multihandicapped 62200000 63187322 987322
Severely Emotionally Disturbed 607111500 607111512 12
Compensatory Education 1274674700 1274673533 1167
High School Program 2092893300 1771818454 321074846
182
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
NonAPEG Grants continued
Vocational Research and Curriculum
Adult Education
Area Vocational Technical Schools
Research and Development Utilization
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 Federal
School Lunch State
Supplementary Education Centers and Services
Staff Development
Supervision and Assessment of Students and
Beginning Teachers and Performance Based
Certification
Cooperative Educational Service Agencies
Superintendents Salaries
Comprehensive Planning
CompetencyBased High School Graduation
Requirements
Vocational Special Disadvantaged
Instructional Aides
Teacher Health Insurance
Regional ITV Projects
Area Vocational Technical School Construction
Nutritional Education
Aid for IndoChina Refugees
Special Projects Grant
Grants to School Systems for Authority
Lease Rental Payments to Georgia
Education Authority Schools
Direct Grants to School Systems for Capital
Outlay Purposes
Cash Grants for Capital Outlay
Excess of Funds Available over Expenditures
98700300
337829700
3606063800
13402700
85810200
150000000
272410700
1462200
391244500
319946000
305688900
49600000
183650800
196550000
10143960000
1258000000
359837600
98195000
59500000
255672000
350015400
52000000
25000000
92606200
706640700
1475000000
10000000
925183500
45000000
1140600
46723900
2673861800
81824300
6344326200
119161586600
ACTUAL
987 003 00
3 085 619 90
34 733 715 67
132 795 92
792 196 98
1 488 974 18
2 760 552 50
14 622 00
3 777 024 69
3 029 448 41
3 055 888 00
496 000 00
1 835 830 00
1 991 900 00
87 713 369 53
12 580 000 00
3 388 363 00
912 744 76
551 7 91 57
2 556 720 00
3 482 556 42
520 000 00
250 000 00
267 246 33
7 007 910 39
14 753 958 96
100 009 00
9 251 835 00
449 500 00
3 530 28
416 646 00
2673861756
63 818 443 242 262 79 00
1157 412 933 45
12 692 472 83
OVER
UNDER
00
292677 10
1326922 33
1231 08
65905 02
11025 82
36445 50
00
135420 31
170011 59
1001 00
00
678 00
26400 00
13726230 47
00
210013 00
69205 24
43208 43
00
17597 58
00
00
658815 67
58496 61
3958 96
9 00
00
500 00
7875 72
50593 00
44
21
00
3420293255
1269247283
The above comparison indicates that Utilities were overspent in the amount of 4088
Instructional Personnel Sec 10a 1 and 10a 2 was overspent in the amount of 104
Administrative and Supervisory Personnel Sec 21 was overspent in the amount of 13346
PreSchool Development was overspent in the amount of 10089219 NonAPEG Grant for Tuit
overspent in the amount of 987322 NonAPEG Grant for Severely Emotionally Disturbed wa
12 NonAPEG Grant for Comprehensive Employment and Training was overspent in the amount
for Public Library Construction was overspent in the amount of 2640000 NonAPEG Grant
was overspent in the amount of 395896 and NonAPEG Grant for Regional ITV Projects was
900 These overexpenditures are in violation of Section 57 of the Supplemental Appropri
approved February 28 1979
54 APEG Grant for Salaries of
86778 APEG Grant for
74 APEG Grant for Selective
ion for the Multihandicapped was
s overspent in the amount of
of 3644550 NonAPEG Grant
for Teacher Health Insurance
overspent in the amount of
ations Act of 19781979 asSTATE UNITS
183
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

EDUCATION
EDUCATION DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Institutions of the Department of Education B Budget as presented in unit report
provided for expenditures totaling 1429342300 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Excess of Funds Available over Expenditures
11 307 656 00 11 30765600 00
1 561 428 00 1 38944073 17198727
1 424 339 00 1 27602397 14831503
14 293 423 00 00 13 97312070 1811821 1 32030230 1811821
14 293 423 00 13 99123891 30218409
9 354 049 00 9 12804706 22600194
1 815 080 00 1 66764055 14743945
71 230 00 5312963 1810037
71 700 00 7169892 108
18 465 00 1489302 357198
271 723 00 24196384 2975916
65 442 00 6484560 59640
147 070 00 13155426 1551574
1 606 661 00 58709442 101956658
127 465 00 12731420 15080
744 293 538 423 00 00 12 1 73589070 82407220 16716671 864730
14 146935080
116716671
184
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
The total approved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 1038818000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
1038818000
1038818000
150 000 00 150 000 00
10 10 238 388 180 180 00 00 10 10 238 388 180 180 00 00

00 s
00
00
00
M
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Resident Instruction and University System Institutions of the Board of Regents of
the University System of Georgia A Budget as presented on page 32 of unit report provided for expenditures totaling
65657788500 The Regents in turn made budget allocations totaling 60773436100 to the various units as shown on
Schedule 20 pages 64 and 65 of unit report
Separate audit reports are made for the various units of the University System including research and extension
activities Section II of this report reflects a comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures for operations of units of the University System of Georgia
That portion of the approved budget for the Resident Instruction and University System Institutions of the Board of
Regents of the University System of Georgia eliminating the allocations to the various units as presented on page 32 of
unit report provided for expenditures totaling 4884352400 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
Revenue Sharing Funds
Other Revenues Retained
3386043600
1220000000
4606043600
278308800
4884352400
3386043600
1220000000
4606043600
278308800
4884352400
00 00
00 00
00
EXPENDITURES
Personal Services
Capital Outlay
Authority Lease Rentals
Teachers Retirement
1048900
39224300
2084365000
2759714200
00
39224300
2084365000
2799035772
1048900
00
00
39321572
4884352400
4922625072
38272672
Excess of Funds Available over Expenditures
11
38272672
38272672
The above comparison indicates that Teachers Retirement was overspent in the amount of 39321572 This overexpendi
ture is in violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved February 28 1979STATE UNITS
185
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regents Central Office of the Board of Regents of the University System of Georgia
B Budget as presented on page 33 of unit report provided for expenditures totaling 1281242100 A comparison of
anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as
follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER

Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
SREB Payments
Medical Scholarships
Regents Scholarships
Grants to Junior Colleges
Special Desegregation Programs
Satellite Medical Facility Program
Office of Minority Business Enterprise
Capitation Contracts for Family Practice
Residency
New Program Development Contracts for
Family Practice Residency
Agricultural Research
Rental Payments to Georgia Military
College
Student Preceptorships
Excess of Funds Available over Expenditures
12 811 250 00 12 811 250 00 00
1 171 00 3 185 39 2 014 39
12 812 421 00 12 814 435 39 2 014 39
1 984 500 00 1 923 898 24 60 601 76
709 971 00 649 246 33 60 724 67
2 316 500 00 2 275 875 00 40 625 00
400 000 00 379 500 00 20 500 00
200 000 00 200 000 00 00
5 281 450 00 5 226 742 72 54 707 28
250 000 00 250 000 00 00
500 000 00 500 000 00 00
100 000 00 100 000 00 00
740 000 00 720 822 00 19 178 00
120 000 00 50 050 00 69 950 00
60 000 00 60 000 00 00
90 000 00 90 000 00 00
60 000 00 36 500 00 23 500 00
12 812 421 00 12 462 634 29 349 786 71
351 801 10 s 351 801 10
186
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
SCHOLARSHIP COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Scholarship Commission as presented on page 16 of unit report pro
vided for expenditures totaling 1628314300 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
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
Regents Opportunity Grants
Excess of Funds Available over Expenditures
13 484 280 00 13 080 334 00 403 946 00
1 132 429 00 10 064 15 1 122 364 85
1 666 434 00 1 224 748 96 441 685 04
16 283 143 00 14 315 147 11 1 967 995 89
00 10 266 63 10 266 63
16 283 143 00 14 325 413 74 1 957 729 26
915 628 00 843 982 22 71 645 78
93 901 00 87 486 76 6 414 24
26 932 00 20 677 91 6 254 09
21 400 00 20 814 67 585 33
10 242 00 10 182 50 59 50
99 130 00 93 097 21 6 032 79
67 192 00 66 197 13 994 87
27 2 00 00 25 543 65 1 656 35
72 744 00 45 575 83 27 168 17
506 000 00 438 000 00 68 000 00
2 505 000 00 1 921 506 00 583 494 00
8 108 400 00 8 108 400 00 00
3 175 374 00 1 967 428 00 1 207 946 00
34 000 00 23 995 00 10 005 00
120 000 00 114 000 00 6 000 00
500 000 00 500 000 00 00
16 283 143 00 14 286 886 88 1 996 256 12
38 526 86 38 526 86
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
The total approved budget for the Teachers Retirement System Expense Fund provided for expenditures totaling
253415200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Floor Fund for Local Retirement Systems
Excess of Funds Available over Expenditures
74500000
178915200
73723900
147418223
776100
31496977
253415200 221142123 322 73077
99942300 91518006 84 24294
8354500 8343243 11257
2283900 1670997 6 12903
2400000 2375519 24481
1200000 1193614 6386
46100000 23683598 224 16402
3609800 3609744 56
2750200 2750178 22
12274500 12273324 1176
74500000 73723900 7 76100
253415200 221142123 322 73077
00 00
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
totaling 105549100 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER

Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
105549100 97184477 8364623
44700000 41212966 3487034
4290000 4263790 26210
840500 745142 95358
500000 00 500000
1200000 1193875 6125
448600 448550 50
17823500 17351388 472112
2406500 2406498 02
840000 836215 3785
32500000 28726053 97184477 3773947
105549100 8364623
00 00
188
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for expenditures totaling
10605779900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Payments to Bond Trustees for Principal
Funding of Outstanding Georgia
Education Authority Schools Issues
Excess of Funds Available over Expenditures
10500000000
105779900
10500000000
70540000
10605779900 10570540000
00
2400676
10605779900 10572940676
68689100
5330000
658800
1260000
400000
3160000
4482000
1500000
20300000
54676602
3418471
401935
00
24978
1655030
4482000
1120106
4543822
10500000000 10500000000
10605779900 10570322944
2617732
00
35239900
35239900
2400676
32839224
14012498
1911529
256865
1260000
375022
1504970
00
379894
15756178
00
35456956
2617732
FRANCHISE PRACTICES COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Franchise Practices Commission as presented on page 14 of unit report
provided for expenditures totaling 5158800 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
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
5158800
3362600
572000
56200
200000
25000
273000
170000
500000
5158800

4980200
3222995
382958
52740
135031
21633
269604
146586
655595
4887142
93058
178600
139605
189042
3460
64969
3367
3396
23414
155595
271658
93058
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 155595 This over
expenditure is in violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved February 28 1979STATE UNITS
189
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 1014500000 plus carryover of
reserve from prior year of 57580000 making total funds available of 1072080000 The total expenditures of the
General Assembly of Georgia were 1069524752 in the fiscal year ended June 30 1979
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
A GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt Sinking Fund Issued of the State of
Georgia General Obligation Debt Sinking Fund A Budget as presented on page 12 of unit report provided for expenditures
totaling 3248861600 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
3248861600 3243626500 5235100
3248861600 3243626500 5235100
00 00
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
total 221193000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Mansion Allowance
Intern Stipends and Travel
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
153240900
46295900
20511800
220048600
1144400
221193000
25502500
4000000
52895000
23432300
3499400
1536000
870000
965000
1258800
986600
6247400
221193000

149702300
46908472
17276825
213887597
1144409
215032006

121376664
4000000
52749199
21803890
2855664
331027
827443
941004
1258750
752561
959900
207856102
7175904
OVER
UNDER
3538600
612572
3234975
6161003
6160994
4125836
00
145801
1628410
643736
1204973
42557
23996
50
234039
5287500
13336898
7175904190
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
200000000
200000000
200000000
200000000
00
00
00
00
GOVERNOR OFFICE OF THE
PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Planning and Budget as presented on page 14 of unit report provided for
expenditures totaling 1056478700 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
423982200
625606100
2829000
1052417300
411082200
368816111
1699900

12900000
256789989
1129100
781598211 270819089
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
4061400
1056478700
15683374
11621974
797281585 259197115
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Art Grants
Payments to Regional Commissions
Excess of Funds Available over Expenditures
398900300
22329700
20789000
18141300
4410200
5733800
22037500
20134600
393098800
136545200
14358300
1056478700

344809258
17266954
14054377
5881012
2066845
3571242
21878372
16007411
184218529
130947736
14358300
755060036
42221549
54091042
5062746
6734623
12260288
2343355
2162558
159128
4127189
208880271
5597464
00
301418664
42221549STATE UNITS
191
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Counties provided for expenditures totaling 1191701300
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
EXPENDITURES
1191701300
1191701300
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
260000000
931701300
1191701300
260000000
931701300
1191701300
00
00
00
00
GRANTS STATE AID
TO INCORPORATED MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Incorporated Municipalities provided for expenditures totaling
1351700000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
1351700000
1351700000
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
420000000
931700000
1351700000
420000000
931700000
1351700000
00 00
00
00
192
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HIGHWAY SAFETY OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Office of Highway Safety as presented on page 12 of unit report provided for expen
ditures totaling 49345500 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
OVER
UNDER
Excess of Funds Available over Expenditures
8616600 8616600 00
40728900 36082664 4646236
49345500 44699264 4646236
00 4000000 4000000
5 49345500 48699264 646236
30833500 30506220 327280
2306400 1807417 498983
1847500 1167003 680497
3559100 1468765 2090335
898500 699784 198716
269800 263728 6072
2814000 2673300 140700
1236700 1129397 107303
5090000 2690609 2399391
490000 49345500 489830 42896053 170
6449447
5803211 5803211
STATE UNITS 193
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
presented in unit report provided for expenditures tot aling 40632278900 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
OVER
FUNDS AVAILABLE BUDGETED ACTUAL UNDER
REVENUES
Appropriation Allotments
State Funds 13618365900 13546769700 71596200
Federal Funds 24141864600 21447357141 2694507459
Other Revenues Retained 2872048400 2315259184 556789216
40632278900 37309386025 3322892875
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves 00 3018872780 3018872780
40632278900 40328258805 304020095
EXPENDITURES
Personal Services 7033517700 6703359643 330158057
Regular Operating Expenses 2198837100 2046644214 152192886
Travel 280130700 248680573 31450127
Motor Vehicle Equipment Purchases 13112300 8343737 4768563
Publications and Printing 96085300 78896332 17188968
Equipment Purchases 61943600 53398646 8544954
Computer Charges 361257600 327925018 33332582
Real Estate Rentals 327042900 313211487 13831413
Telecommunications 201027700 185955379 15072321
Per Diem Fees and Contracts 5175598500 4678892098 496706402
Capital Outlay 354678700 56297918 298380782
Utilities 73284400 67536722 5747678
Postage 90897200 86127275 4769925
Grants for Regional Prenatal and
Postnatal Care Programs 298900000 298900000 00
Crippled Children Benefits 403836400 401865353 1971047
Kidney Disease Benefits 45000000 45000000 00
Cancer Control Benefits 169000000 168844400 155600
Benefits for Medically Indigent High Risk
Pregnant Women and Their Infants 425330700 295582782 129747918
Family Planning Benefits 32253000 32193277 59723
Benefits for Midwifery Program 18171700 9794755 8376945
Facilities Construction Grants 48435600 48435600 00
Grants for DeKalb County Mental
Retardation Project 9730000 9614100 115900
Grants for Chatham County Mental
Retardation Project 9280000 9280000 00
GrantInAid to Counties 1973065700 1780201824 192863876
Work Incentive Benefits 90000000 68748700 21251300
Grants to Fulton County for 24hour
Emergency Social Services 13000000 13000000 00
Benefits for Child Care 891426400 814058306 77368094
Chatham County Homemaker Project 36633000 35151297 1481703
Fulton County Homemaker Project 20573500 19796284 777216
Areawide and Community Grants 287273800 285953887 1319913
Nutrition Grants 594296500 574276030 20020470
Grants for Nephrology Centers 18500000 16746178 1753822
Case Services 1813825800 1763884465 49941335
SSISupplemental Benefits 6000000 6000000 00
AFDC Benefits 10396957600 10354888694 42068906
Local Services Benefits Payments Grants 3685061800 3622135847 62925953
Grants to Counties for Social Services 2997251200 2858433744 138817456
Contract for the Purchase of Clotting
Factor for the Hemophilia Program 10000000 10000000 00
Institutional Repairs and Maintenance 50000000 49775228 224772
Contract with Emory University for
Arthritis Research 15962500 15962500 00
Grant to ParentChild Center 1100000 1100000 00
Grant to Grady Hospital for Cystic
Fibrosis Program 4000000 4000000 00
40632278900 38468892293 2163386607
Excess of Funds Available over Expenditures 1859366512 1859366512
194
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
B HEALTH PLANNING AND DEVELOPMENT STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Health Planning and Development of the Department of Human Resources B
Budget as presented in unit report provided for expenditures totaling 95308600 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
35610200
59668400
30000
35610200
45106816
00
00
14561584
30000
95308600
80717016
14591584
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
00
30000
30000
95308600 80747016 145 61584
49623300 47931196 16 92104
2877900 2866381 11519
1781400 1049479 7 31921
1099700 543482 5 56218
1058400 1043358 15042
4633400 4633400 00
2700000 1560945 11 39055
30474500 20074275 104 00225
1060000 1060000 00
95308600 80762516 145 46084
S 15500 15500
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Community Mental HealthMental Retardation Youth Services and Institutions of the
Department of Human Resources C Budget as presented in unit report provided for expenditures totaling 27559931600
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
18434349300
2570816800
6554765500
18169651700
3032239315
5046256217
264697600
461422515
1508509283
CARRYOVER FROM PRIOR YEAR
27559931600 26248147232 1311784368
Transfer from Reserves
300609406
300609406
27559931600
26548756638 1011174962
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Postage
Grants to CountyOwned Detention Centers
Outpatient Pharmaceuticals
Drug Abuse Contracts
Developmental Disability Services Chiefs
Day Care Centers for the Mentally
Retarded
Purchase of Minibuses for MR
Day Care Centers
Group Homes for the Mentally Retarded
Supportive Living Benefits
Supportive Living Staff
Foster Grandparents
Community Residential Services
Community Residential Services Staff
Community Mental Health Center Services
Project Rescue
Child Care Benefits
Project ARC
Excess of Funds Available over Expenditures
15149225700
2105803700
54631700
42350000
7890700
113672700
126721300
29325400
169977100
215946800
602468600
493000000
781344200
16166000
7000000
81042800
152640600
41707800
2996244100
70656000
188788200
135400000
24900000
33700000
72600000
64067700
3750199200
19261300
1200000
12000000
14861852240
2048550505
43569348
42087299
5726661
109874621
122473740
26779665
161246200
192310348
468060671
493000000
774364170
15122544
7000000
80744132
138081776
41199956
2996049721
70645745
195287625
128942652
24002563
33550000
50275314
60471208
3526201170
19261300
1068490
3800000
27559931600 26741599664
192843026
2873 734 60
572 5 31 95
no 623 52
2 627 01
21 640 39
37 980 79
42 475 60
25 457 35
87 309 00
236 364 52
1344 079 29 00
69 800 30
10 434 56 00
2 986 68
145 588 24
5 078 44
1 943 79
102 55
64 994 25
64 573 48
8 974 37
1 500 00
223 246 86
35 964 92
2239 980 30 00
1 315 10
82 000 00
8183 319 36
1928 430 26
The above comparison indicates that Group Homes for the Mentally Retarded were overspent in the amount of 6499425
This overexpenditure is in violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved
February 2 8 1979STATE 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
The total approved budget for the Department of Industry and Trade as presented on page 20 of unit report provided
for expenditures totaling 1189514300 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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Postage
Local Welcome Center Contracts
Advertising
Georgia Ports Authority
Authority Lease Rentals
Georgia Ports Authority
General Obligation Bond Payments
Historic Chattahoochee Commission Contract
Georgia Ports Authority Capital Outlay
Georgia World Congress Center Authority
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
10 605 143 00 10 494 566 00 110 577 00
l 290 000 00 1 291 230 27 1 230 27
n 895 143 00 11 785 796 27 109 346 73
s 2 418 410 00 2 343 324 14 75 085 86
524 119 00 518 429 26 5 689 74
169 500 00 144 084 64 25 415 36
21 300 00 21 141 04 158 9fi
271 400 00 256 8 93 92 14 506 08
25 646 00 24 786 38 859 62
47 106 00 46 901 98 204 02
186 952 00 184 095 45 2 856 5 5
109 000 00 108 276 21 723 79
385 194 00 367 286 01 17 907 99
61 130 00 61 130 00 00
202 500 00 201 672 83 827 17
75 230 00 73 750 00 1 480 00
1 353 000 00 1 353 000 00 00
2 790 000 00 2 790 000 00 00
500 000 00 500 000 00 00
35 000 00 35 000 00 00
2 357 656 00 2 357 656 00 00
11 362 895 000 143 00 00 362 000 00 145 36 715 368 00
11 749 36 427 368 86 41 14
41
STATE UNITS
197
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Bureau of Investigation as presented on page 16 of unit report provided
for expenditures totaling 1203520200 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
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Evidence Purchased
Excess of Funds Available over Expenditures
11 03029800 11 03029800 00
90939400 79909818 11029582
9551000 9904654 353654
12 03520200 11 92844272 10675928
7 16708500 7 08885220 7823280
97602600 93000055 4602545
29525100 26831537 2693563
31488400 31018194 470206
9145400 5333914 3811486
44692700 43129839 1562861
1 83636900 1 78748815 4888085
12770000 12564269 205731
49540000 48741485 798515
2650000 975049 1674951
10200000 7995333 2204667
15560600 15003918 556682
12 03520200 11 72227628 31292572
20616644 S 20616644
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 14 of unit report provided for expenditures
totaling 157799400 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1 577 994 00 1577994 00 00
00 96222 82 96 222 82
1 577 994 00 1674216 82 96 222 82
1 577 994 00 1652499 44 74 505 44
21717 38 S 21 717 38

The above comparison indicates that the actual expenditures of the Supreme Court exceeded the approved budget198
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
The total approved budget for the Court of Appeals as presented on page 14 of unit report provided for expenditures
totaling 167452300 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
167452300 00 167452300 10 00 10
167452300 167452310 10
167452300 169004576 1552276
1552266 1552266
Cost of Operations
Excess of Funds Available over Expenditures
The above comparison indicates that the actual expenditures of the Court of Appeals exceeded the approved budget
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts as presented on page 16 of unit report provided for expenditures
totaling 1168363700 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1168363700 1168363700
00 8493057
L00 6983742
1168363700 1183840499
00
6695859
00
8493057
6983742
15476799
6695859
1168363700 1190536358 22172658
1168363700 1167087707 1275993
23448651 23448651STATE 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 141018000 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
Federal Funds
53260000
87758000
141018000
53260000
41987753
95247753
00
45770247
45770247
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
00
141018000
141018000

35546497
130794250
117386712
13407538
35546497
10223750
236312i
13LJ75 38
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 12 of unit report provided for expendi
tures totaling 12000000 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
12000000 12000000
00
12000000 11705718 294282
294282 294282200
STATE 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 ofuni
report provided for expenditures totaling 52399400 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
840000 1559400 2399400 S 840000 1559418 2399418 2399418 00

2399400
s
00
18
18
00
The above comparison indicates that the actual expenditures of the Board of Court Reporting of the Judicial Council
exceeded the approved budget
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 5665200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
5665200 5665200
00
S 5665200 2925489 2739711
2739711 2739711
mSTATE UNITS
201
COMPARISON OP APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUSTICE COURTS TRAINING COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Justice Courts Training Council as presented on page 12 of unit report
provided for expenditures totaling 3492000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1720000
1772000
3492000
3492000
1720000
1772000
3492000
3492000
00
00
00
00
00
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 12 of unit report provided
for expenditures totaling 7347500 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
7 3475JL00
7347500
S 7347500 7343000
4500
00
4500
4500202
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
A INSPECTION DIVISION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Inspection Division of the Department of Labor A Budget as presented in unit
report provided for expenditures totaling 55526800 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
55526800
55526800
00
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
44695500
1060000
8224400
150000
796900
500000
100000
44429103
847159
7929486
137012
759096
469400
42738

266397
212841
294914
12988
37804
30600
57262
Excess of Funds Available over Expenditures
55526800

54613994
912806
912806
912806STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT WORK INCENTIVE CORRECTIONAL SERVICES
AND COMPREHENSIVE EMPLOYMENT AND TRAINING
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Basic Employment Work Incentive Correctional Services and Comprehensive Employment
and Training of the Department of Labor B Budget as presented in unit report provided for expenditures totaling
1953422 4200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
311428200
19222796000
00
302399100
16184969986
12808755
9029100
3037826014
12808755
19534224200 16500177841 3034046359
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Per Diem Fees and Contracts CETA
WIN Grants
CETA Direct Benefits
Excess of Funds Available over Expenditures
00
206845489
206845489
195 342 242 00 167 070 233 30 28 272 008 70
38 278 181 00 35 700 303 66 2 577 877 34
5 360 183 00 2 781 334 21 2 578 848 79
1 275 464 00 1 032 434 94 243 029 06
36 000 00 23 945 61 12 054 39
2 370 000 00 1 845 037 00 524 963 00
1 382 000 00 948 812 45 433 187 55
2 332 614 00 1 699 996 42 632 617 58
1 117 600 00 1 009 012 53 108 587 47
3 510 200 00 2 014 449 49 1 495 750 51
1 650 000 00 1 003 567 56 646 432 44
2 030 000 00 203 333 66 1 826 666 J4
1 000 000 00 546 370 27 453 629 73
135 000 342 000 242 00 00 116 165 1 787 595 474 218 816 417 29 09 21 18 212 781 71
S 195 29 1 746 474 425 417 91
21
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Law as presented on page 14 of unit report provided for expenditures
totaling 321529800 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Books for State Library
Excess of Funds Available over Expenditures
3 008 739 00 3 008 739 00 00
206 559 00 206 559 17 17
3 215 298 00 3 215 298 17 17
2 531 360 00 2 489 439 75 41 920 25
180 898 00 175 850 51 5 047 49
76 808 00 78 050 52 1 242 52
29 000 00 26 684 60 2 315 40
28 031 00 27 523 32 507 68
2 00 00 11 70 188 30
226 001 00 226 001 00 00
65 000 00 64 508 47 491 53
37 000 00 36 659 24 340 76
3 41 215 000 298 00 00 3 40 165 606 335 87 98 393 13
49 962 02
49 962 19 49 962 19
The above comparison indicates that Travel was overspent in the amount of 124252 This overexpenditure is in
violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved February 28 1979STATE 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
The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi
tures totaling 54017727000 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
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
13855527400
35680234300
1050100000
13855527400
26901684529
1077685224
00
8778549771
27585224
50585861700 41834897153 8750964547
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Medicaid Benefits
Payments to Counties for Mental Health
Adult Emergency Dental Services
Contracts for Hospital Audits
Contracts for Nursing Home and
Dental Audits
Contract with Georgia Medical
Care Foundation
Reserve for FY 76 Medicaid Benefits
Reserve for FY 77 Medicaid Benefits
Reserve for FY 78 Medicaid Benefits
Reserve for FY 77 Mental Health Benefits
Reserve for FY 78 Mental Health Benefits
Excess of Funds Available over Expenditures
34 318653 00 33 219326 39 1 09932661
540 177270 00 451 568297 92 88 60897208
3 934454 00 3 732500 22 20195378
521860 00 308100 06 21375994
113943 00 85683 28 2825972
24600 00 19510 69 508931
79032 00 73562 82 546918
70520 00 70012 37 50763
5 537600 00 5 290697 97 24690203
295032 00 257064 90 3796710
236074 00 193939 99 4213401
5 395800 00 5 882834 59 48703459
696700 00 662811 79 3388821
415 281000 00 322 189081 18 93 09191882
4 000000 00 3 188431 95 81156805
1 500000 00 520411 02 97958898
185000 00 179872 00 512800
600000 00 575808 50 2419150
1 300000 00 1 067011 00 23298900
2 892785 00 483585 93 2 40919907
19 441252 00 1 867771 82 17 57348018
77 207247 00 61 288489 29 15 91875771
5056 00 822 69 423331
859315 00 628793 75 23052125
5 540 177270 00 408 566797 81 131 61047219
43 001500 11 43 00150011
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 48703459
overexpenditure is in violation of Section 57 of the Supplemental Appropriations Act of 19781979 as approved
February 28 1979
This206
STATE UNITS
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 28 of unit
report provided for expenditures totaling 11223100500 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
10404328000
661255400
157517100
10394408000
539723645
136671201
9920000
121531755
20845899
11223100500 11070802846 152297654
00
41541552
41541552
11223100500 11112344398 110756102
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Payments to Central State Hospital for Meals
Payments to Central State Hospital
for Utilities
Overtime
Court Costs
Inmate Release Funds
County Subsidy
Outside Health Service Purchases
Payments to Talmadge Memorial Hospital
Central Repair Fund
Payments to Central State Hospital
for Medical Services
Excess of Funds Available over Expenditures
4377126800
1018817700
62011700
82560000
12773000
174180000
35625500
90720900
65044800
130391300
3887278000
84000000
276852100
100621900
23382200
49900000
25000000
49740000
419364000
47825000
62500000
59002500
88383100
11223100500

4340957735
973956175
47756880
82481231
10797449
159229674
29857113
83528095
61000349
100660303
3740746067
84000000
263310966
97093181
27139526
48604993
24606326
48065372
416149150
53942892
56510917
57698565
110483696
36169065
44861525
14254820
78769
1975551
14950326
5768387
7192805
4044451
29730997
46531933
00
13541134
3528719
3757326
1295007
393674
1674628
3214850
6117892
5989083
1303935
22100596
10918576655
193767743
304523845
193767743
The above comparison indicates that Payments to Central State Hospital for Utilities were overspent in the amount of
3757326 Outside Health Service Purchases were overspent in the amount of 6117892 and Payments to Central State
Hospital for Medical Services were overspent in the amount of 22100596 These overexpenditures are in violation of
Section 57 of the Supplemental Appropriations Act of 19781979 as approved February 28 1979STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
J 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 29 of unit report provided for expenditures totaling 308930500 A comparison of anti
cipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
2 97379600 2 97379600 00
3 11550900 08930500 3 10253569 07633169 1297331
1297331
2 61532700 2 59316754 2215946
6404900 6291112 113788
17329300 15541102 1788198
1048600 930894 117706
1068200 1034216 33984
6547700 6282265 265435
6331400 5808005 523395
8667700 8318310 349390
3 08930500 3 03522658 5407842
4110511 4110511
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 on
page 16 of unit report provided for expenditures totaling 6277434500 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
500000
61709700
6215224800
6277434500
500000
53536905
60589229 36

00
8172795
156301864
6112959841 164474659
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves and Fund Balance
EXPENDITURES
00
1590148945
1590148945
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Federal Subgrants to State
and Local Agencies
Health Insurance Claim Payments
Excess of Funds Available over Expenditures
s 62 774345 00 77 03108786 14 25674286
i 2 396260 00 2 33481420 6144580
97120 00 9460917 251083
38757 00 3442937 432763
88248 00 8618311 206489
41094 00 4090136 19264
935196 00 87248465 6271135
159588 00 15833000 125800
54197 00 5247562 172138
2 018205 80340 00 00 1 85952710 8034000 15867790 00
283640 00 25596214 2767786
56 581700 00 39 88526301 16 69643699
62 774345 00 45 31 75531973 27576813 17 31 01902527
27576813
m
208
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

PUBLIC SAFETY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 24 of unit report provided for
expenditures totaling 3459743900 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
3078656200
177785100
203302600
3459743900
3078656200
136348520
173195423

3388200143
00
41436580
30107177
71543757
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
3459743900
375594
3388575737
375594
71168163
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Postage
Conviction Reports
Excess of Funds Available over Expenditures
2355009200
599448900
24777400
2346200
92432300
38492100
164932500
5059000
66246500
46139800
7885000
39975000
17000000
459743900

2343542075
544874095
20470081
2344273
83076434
36444129
159082782
4734265
65982795
34082727
7885000
39631159
16958625
3359108440
29467297
11467125
54574805
4307319
1927
9355866
2047971
5849718
324735
263705
12057073
00
343841
41375
100635460
29467297STATE UNITS 209
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 16 of unit report provided for
expenditures totaling 277268700 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
268355100
6613600
2300000
277268700
00
250771600
5592905
2300000
OVER
UNDER
17583500
1020695
00
258664505
3353037
18604195
3353037
277268700
210614900
15640000
9772500
1505000
3420000
11456300
7190000
17670000
262017542
15251158
277268700

195364436
14414301
8316481
1168783
3406687
11271029
6348381
14527334
254817432
7200110
15250464
1225699
1456019
336217
13313
185271
841619
3142666
22451268
7200110210 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
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
2759054200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
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
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
County Tax OfficialsRetirement
and FICA
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Postage
Excess of Funds Available over Expenditures
23 935542 00 23 608 542 00 327 000 00
3 655000 00 3 656 512 00 1 512 00
27 590542 00 27 265 054 00 325 488 nn
is 376874 00 15 275 610 54 101 263 46
795270 00 682 813 48 112 456 52
700057 00 669 633 72 30 423 28
15600 00 15 344 95 255 0 5
852000 00 839 602 95 12 397 05
90853 00 90 094 26 758 7 4
4 418462 00 4 410 775 68 7 686 32
799526 00 781 408 22 18 117 78
371800 00 336 361 45 35 438 55
64100 00 61 320 96 2 779 04
515000 00 475 484 37 39 515 63
1 450000 00 1 347 803 66 102 196 34
623000 00 622 566 50 433 50
340000 00 289 942 27 50 057 7 3
1 178000 590542 00 00 1 175 214 88 2 516 191 785 564 076 12
27 27 073 191 977 076 89 11 11
11
SECRETARY OF STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Secretary of State as presented on page 22 of unit report provided for expendi
tures totaling 995561300 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
211
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Authority Lease Rentals
Excess of Funds Available over Expenditures
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
9 67286400 9 54184900 13101500
20652600 11280892 9371708
7622300 95561300 7188548 433752
9 9 72654340 22906960
00 3844019 3844019
9 95561300 9 76498359 19062941
5 59650600 5 48500123 11150477
i 35447600 1 25234601 10212999
19309900 16658435 2651465
11680000 11384788 295212
44660400 34057994 10602406
17066400 16768400 298000
15156300 15149574 6726
30347500 29800025 547475
15676800 14919020 757780
46565800 45923962 641838
i 00000000 1 00000000 00
S 9 95561300 9 58396922 18101437 37164378
18101437
The Subsequent Injury Trust Fund does not submit a budget for approval to the Office of Planning and BudgetES
212
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Transportation as presented in unit report provided for expenditures
totaling 92916726293 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves and Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Mass Transit Grants
Harbor Maintenance Payments
Capital Outlay Airport Development
Capital Outlay Airport Operational
Improvements
Excess of Funds Available over Expenditures
32465406432
15717230973
2354690995
32465406432
26396315749
2600458720
00
10679084776
245767725
50537328400 61462180901 10924852501
42379397893
34020145217
8359252676
929 167 262 93 954 823 261 18 25 655 998 25
100 504 823 00 97 670 841 84 2 833 981 16
43 371 101 27 32 204 110 46 11 166 990 81
1 896 973 00 1 656 415 96 240 557 04
5 436 049 58 4 913 946 23 522 103 35
604 701 04 472 033 20 132 667 84
3 706 233 21 2 816 197 54 890 035 67
1 204 000 00 1 080 846 01 123 153 99
754 259 00 746 643 00 7 616 00
1 022 719 40 888 770 57 133 948 83
18 303 188 90 12 157 157 04 6 146 031 86
720 242 904 87 420 046 728 99 300 196 175 88
24 636 594 00 24 636 593 74 26
3 732 759 00 3 732 758 23 77
1 761 250 494 000 00 00 1 437 250 788 000 18 00 323 705 82 00
513 115 60 485 323 71 27 791 89
1 929 226 167 347 262 06 93 1 606 348 173 370 453 872 027 233 79 49 69 52 474 27
322 797 235 44
348 453 233 69
STATE UNITS
213
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 provided
for expenditures totaling 1007814700 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
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
7 93658000 7 93644400 13600
2 14156700 2 01615606 12541094
10 07814700 9 95260006 12554694
2 26983500 2 26426153 557347
9472500 9435081 37419
7073700 6527043 546657
2070000 1764248 305752
12905800 12725910 179890
10000 3731 6269
15045400 14676744 368656
4600000 4479709 120291
600000 516345 83655
34692200 34692156 44
597800 584200 13600
4 83431200 4 69746500 13684700
2 09532600 2 09532600 00
10 800000 07814700 9 799974 91910394 26
15904306
3349612 3349612
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
Budget214
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WORKERS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workers Compensation as presented on page 16 of unit report pro
vided for expenditures totaling 289198000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
285411200
3786800
289198000
285411200
3852821
289264021
00
66021
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
14042400
14715100
4283200
3800000
4439800
13520000
21470900
6926600
6000000
289198000

12884837
14437386
4191783
3743962
3977638
13484927
21466272
6650610
5989821
1157563
277714
91417
56038
f 462162
35073
4628
275990
10179
286827236
2436785
2370764
2436785
215
SECTION II
REPORT OP THE STATE AUDITOR OF GEORGIA
OF
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA1GENERAL COMMENTSGENERAL COMMENTS
219
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 1979
Section I of this report deals with the financial operations of all State agencies for the fiscal year ended
June 30 1979
FINANCIAL CONDITION
The Consolidated Balance Sheet of all units of the University System of Georgia as presented on pages 228 and 229 shows
there was a surplus in Budget Funds of 58387943 at June 30 1979 Budget Funds include Resident Instruction Fund Other
Organized Activities and Unexpended Plant Fund
Of the surplus of all units of the University System of Georgia of 58387943 the surplus of Revenue Sharing Funds
was 210000 This surplus upon the return of funds to the Board of Regents of the University System of Georgia for trans
mittal 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 350005872 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
Agency Funds Student Activities and Agency Funds Private Trust The fund balances at June 30 1979 were subject to
the provisions of the grants and contracts under which the funds were received
The Expended Plant Fund balance was 104906969135 at June 30 1979 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 1979 for Resident Instruction Fund Other Organized Activities Unexpended Plant Fund and Auxiliary
Enterprises is as follows
FUNDS AVAILABLE
TOTAL
BUDGET
FUNDS
AUXILIARY
ENTERPRISES
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
Capital Outlay
Excess of Funds Available over Expenditures
35442063900 35442063900
10500218499
16744035509
62686317908
661719886
562814783
10500168499
13379638787
59321871186
29371938
00
50000
3364396722
3364446722
632347948
562814783
63910852577 59351243124 4559609453
40821863639
15843565568
5876170953
62541600160
1369252417
38780143540
14604871204
5876170953
59261185697
90057427
63910852577 59351243124
2041720099
1238694364
3280414463
1279194990
4559609453220 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 64 and 65 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 60773436100
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures for
all units of the University System of Georgia may be summarized as follows
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Reserves and Fund Balances
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
OVER
UNDER
35442063900 00
23879807286 1446514214
35442063900
25326321500
60768385400 59321871186 1446514214
5050700
29371938
24321238
60773436100 59351243124 1422192976
39271662700
15198483700
6303289700
38780143540 491519160
14604871204 593612496
5876170953 427118747
60773436100 59261185697 1512250403
Excess of Funds Available over Expenditures 90057427 90057427
The above budget comparison is for the Resident Instruction Fund Other Organized Activities 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 286 through 326 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as
follows
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
OVERPAYMENTS OF PAYROLL
In the audit report for the year ended June 30 1978 comment was made that salary overpayments of 12268 to
Felice P Claggion in the Resident Instruction Fund and 15862 to Nathaniel V Evans in the Engineering Experiment
Station had not been collected at October 20 1978 Both of these overpayments remained uncollected at June 30 1979 In
addition the following overpayments occurred in the year ended June 30 1979
Resident Instruction Fund
Pinion Nancy
Tupper Cindi
Engineering Experiment Station
Clayton Anne R

3944
2551
6495
27230
33725
naGENERAL COMMENTS

AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
OVERPAYMENTS OF PAYROLL continued
Collection of the total overpayments of 61855 should be secured from the former employees or from officials
responsible for the improper disbursements of Budget Funds
RETURNED CHECKS ON HAND
The reconciliation of the Deposit Bank Account prepared by Georgia Institute of Technology showed returned checks on
hand at June 30 1979 of 3085643 The cash on hand was counted on July 10 1979 and included returned checks amounting
to 1475563 These checks bore date from April 1978 through June 21 1979 Only three checks totaling 10000 were
dated in June 1979 Based on the stale dates of these checks substantially all of them would be uncollectible
as checks
It is suggested that collection procedures be instituted to secure cash for valid debts due the Institute It is also
suggested that control procedures be installed to reprocess returned checks on a more timely basis
INVENTORY OF EQUIPMENT
The audit report for the year ended June 30 1977 reported a serious lack of internal control in the area of inventory
control records of equipment
In the year ended June 30 1978 comment was made on problems encountered in verification of data processing equip
ment Suggestion was made that the Institutes Internal Auditing Department verify all computer equipment We were
informed that an examination in this area of equipment inventory was begun after June 30 1979 however we were not
furnished a report on this examination prior to completion of our regular audit
In the year under review equipment transactions had not been fully entered in the inventory control records con
sequently we were unable to sample the records for verification purposes nor were we furnished information on adjustments
for disposal of old equipment
The investment in equipment at June 30 1978 was over 5200000000 and in the year under review additions shown
by expenditure records were 778414837 Accurate inventory records and periodic inspections in all departments are
minimum internal controls necessary to safeguard these assets Due to the lack of adequate records and procedures of
accountability we were unable to make sufficient tests in order to formulate an opinion on investment in plant
CODING OF TRANSACTIONS
On page II2 of the Accounting Procedures and Instructions Manual issued by the Board of Regents of the University
System of Georgia a standard transaction identification code is prescribed for use by the various institutions in the
University System Georgia Institute of Technology does not use this standard identification code We were unable to
utilize independent data processing procedures to verify the accuracy of each fund
It is suggested that transactions of Georgia Institute of Technology be identified in the manner prescribed by the
Board of Regents
MEDICAL COLLEGE OF GEORGIA
RESIDENT INSTRUCTION FUND
In the year ended June 30 1979 it was determined that the Resident Instruction Fund had a theft loss of 244700
Complete restitution was made by the Hartford Accident and Indemnity Company prior to the close of the fiscal year
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
In the audit reports for prior years it has been suggested that records be maintained to reflect uncollected resources
available for each grant at any time and that reimbursements for expenditures be secured from each grantor promptly In
the year under review no changes were made in the record keeping as suggested Any expenditures made with reimbursement
not forthcoming from grantors will have to be funded from the regular operations of the UniversityH
222 GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES
ALBANY STATE COLLEGE
PRIOR YEARS FINDINGS
RESIDENT INSTRUCTION FUND
In the year ended June 30 1978 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 In the year under review reimbursement was secured and
deposited to the Resident Instruction Fund
In the year ended June 30 1978 Albany State College expended 8850 for Christmas cards Expenditures of this
nature are beyond the customary scope of educational purposes and reimbursement should be secured for deposit to the
Resident Instruction Fund In the year under review no record of reimbursement was recorded to the Resident Instruction
Fund
UNEXPENDED PLANT FUND
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 money loaned to
students was received from the sale of surplus property in prior years All efforts should be made to
collect outstanding notes and these funds should be used for proper Unexpended Plant Fund purposes
only
In the year under review 25948 was collected on student loans leaving a balance of 891836 to be collected
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
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 278351 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
RETURNED CHECKS
The cash balance at June 30 1979 included 122700 in checks which had been returned for insufficient funds It
is the responsibility of Albany state College to effect collection of these returned checks
LOAN FUNDS
In the year under review the general ledger for the National Direct Student Loan Fund and the Nursing Loans did not
balance with subsidiary accounts receivable records Periodic reconciliation of general ledger accounts to subsidiary
records is necessary to insure proper control
INVENTORY OF EQUIPMENT
Audit tests were made to determine the accuracy of inventory control records and the physical location of items in
specified departments Based on the results of these audit tests it is evident that the following conditions existed at
June 30 1979GENERAL COMMENTS

AUDIT FINDINGS continued
SENIOR COLLEGES continued
ALBANY STATE COLLEGE continued
INVENTORY OF EQUIPMENT continued
1 Equipment purchases were not added to the inventory control records on a timely basis
2 Albany State College had no interim or internal audit procedures to test periodically the accuracy
of their inventory control records
Appropriate administrative action should be taken to correct these deficiencies
GENERAL
Monetary and numerical precision random samples of accounts payable at June 30 1979 and a monetary precision random
sample of disbursements made during the year were examined The results of these examinations indicated that invoices were
not being paid timely and that discounts were not being taken
COLUMBUS COLLEGE
RETURNED CHECKS
The cash balance at June 30 1979 included 60099 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
SCOPE OF EXAMINATION
Due to the condition of records and the lack of sufficient evidential matter the scope of our examination was not
sufficient to enable us to express and we do not express an opinion on the financial condition of Fort Valley State College
at June 30 1979
RESIDENT INSTRUCTION FUND
1 The general ledger of the Resident Instruction Fund presented for examination was not in balance
2 Bank Accounts
A The regular operating account had not been reconciled since June 30 1978 and this account
required net adjustments to cash in the amount of 39975240
B The payroll account had not been reconciled since December 31 1978 and this account required
net adjustments to cash in the amount of 3883743
Failure of the College to reconcile the above mentioned bank accounts on a timely basis resulted
in major bookkeeping problems and overdrawn bank accounts
3 Personal Services Travel and Per Diem and Fees continuous audit detail listings did not agree
with control cards in the general ledger
4 Inventories for library books and plant equipment were not taken at June 30 1979
5 An aged detail listing of student accounts receivable by year is as follows

1969
1970
1971
1973
1974
1975
1976
1977
1978
1979
34165
21785
49285
19300
16985
178500
833340
637545
1552625
3915549
7259079
Time would not permit the audit test of student accounts receivable necessary to determine how much
of this 7259079 is collectible There is no provision in policies of the Board of Regents for
the deferment of student fees224 GENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE continued
RESIDENT INSTRUCTION FUND continued
6 Accounts payable control was adjusted 6171998 This adjustment was necessary because the
College netted overpayments and underpayments through accounts payable and failed to reflect its
true liabilities at June 30 1979
7 The computerized payroll personnel system installed at Fort Valley State College became opera
tional January 1 1979 In reviewing this system we discovered serious problems in internal
control and lack of an adequate audit trail These problems have been discussed with Regents
system analyst and they are in process of making the necessary changes
LOAN FUNDS
At June 30 1979 the listing of the loans outstanding subsidiary accounts of the National Direct Student Loan Fund was
out of balance by 3055467 with the control account Reconciliation of control and subsidiary accounts should be per
formed monthly to insure that the financial statement accurately reflects the balance in the National Direct Student Loan
Fund
At the time of this audit the Board of Regents was conducting an audit of the National Direct Student Loan Fund and
the resulting report is forthcoming
UNEXPENDED PLANT FUND
1 The general ledger of the Unexpended Plant Fund presented for examination was not in balance
2 Accounts payable control was adjusted 6498058 This adjustment was necessary because the College
netted overpayments and underpayments through accounts payable and failed to reflect its true
liabilities at June 30 1979
AGENCY FUNDS STUDENT ACTIVITIES
The Student Activities Fund of Fort Valley State College had a deficit of 4525470 at June 30 1979 Action has
been initiated by the Board of Regents and the business office of the College to correct this problem
AGENCY FUNDS PRIVATE TRUST
PAYROLL DEDUCTIONS
In the year under review a duplicate payment of 467450 was made to the Peach County Federal Credit Union for
employee withholdings During the course of the audit reimbursement was secured from the credit union
OTHER FUNDS
The Basic Educational Opportunity Grant had a deficit of 9287574 at June 30 1979 During the year under review
expenditures of Restricted Funds were made out of this account Due to the condition of the records receipts disbursements
and fund balances of Restricted Funds and Basic Educational Opportunity Grant could not be verified
GENERAL
Mr William R Walton was appointed as Director of Business and Finance in December 1978 Since his appointment
efforts have been made to correct the above discrepencies
GEORGIA COLLEGE
LOAN FUNDS
In the year ended June 30 1979 the student receivable control account for the National Direct Student Loan Fund and
the Nursing Loan Fund was not in balance with the subsidiary detail Georgia College is currently in the process of
balancing the subsidiary student receivable with the control account
GEORGIA SOUTHERN COLLEGE
LOAN FUNDS
The notes receivable of the National Direct Student Loan Fund of Georgia Southern College reflected a balance of
242414430 on June 30 1979 However this balance was not verified because steps are now being taken to computerize
the entire billing and collection process for the Loan Funds
GENERAL COMMENTS
225
AUDIT FINDINGS continued
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
LOAN FUNDS
In the year ended June 30 1979 an adjustment of 20000 was made to the Loan Funds This adjustment was necessary
to balance general ledger controls with subsidiary student notes receivable records Periodic reconciliation of subsidiary
records to general ledger controls is imperative to insure accurate financial reporting
AGENCY FUNDS PRIVATE TRUST
In the year ended June 30 1979 an overpayment of Georgia Income Tax of 719363 was made by North Georgia College
These funds were recovered in the subsequent period however payments should not be made to agencies in excess of with
holdings or collections from the employees
SAVANNAH STATE COLLEGE
ANNUAL LEAVE RECORDS
In the year under review it was noted that inadequate and incomplete annual leave records were being maintained by
officials at Savannah State College However the auditors were assured that corrective actions would be taken immediately
to correct this deficiency
LOAN FUNDS
In the year ended June 30 1978 it was noted that 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 In the year under review several entries were transmitted to Wachovia to correct this balance However
there was no audit trail available for the auditors to verify the accuracy of these adjustments The auditors were assured
verification could be provided and would be available for fiscal year 1980 audit Internal controls should be improved
regarding the transmittal of adjustments and routine changes in the subsidiary records
EQUIPMENT INVENTORY
In the year under review it was noted that equipment inventory records maintained by Savannah State College were
incomplete Subsidiary records on equipment inventory placement and location should be updated immediately when equipment
is moved from one campus location to another
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
RESIDENT INSTRUCTION FUND
DEFERRED FEES
The auditors noted during 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
FLOYD JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
Included in the payroll deductions is an overdrawn balance of 5849 for Federal Income Tax 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 penalities if payroll deductions trust funds are not remitted properly to governmental agencies
MACON JUNIOR COLLEGE
EQUIPMENT INVENTORY
In the year under review it was noted that equipment purchased since June 30 1978 had not been added to the
equipment inventory records Also no records were maintained to indicate the transfer of equipment from one location to
another Immediate action should be taken by officials at Macon Junior College to correct these deficienciesGENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
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 dis
continued 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 1979 included 413413 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
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
OTHER ORGANIZED ACTIVITIES
LATE FILING PENALTY
In the year under review a payment of 61705 was made to the Internal Revenue Service for a penalty assessed for
failure of the Skidaway Institute of Oceanography to meet the deposit requirements of Federal Income Taxes withheld This
was an improper expenditure of State funds and reimbursement should be secured from the Internal Revenue Service or from
the individual responsible for making the required deposits on a timely basis227
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA228
CONSOLIDATED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1979
CURRENT FUNDS
ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Investments
Investment in Plant
TOTAL
4733497568
4859992909
918799756
5725828377
104906969135
RESIDENT
INSTRUCTION
FUND
1125849916
1471905129
299467019
00
00
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
99572685 466091497
867802612 1001865993
105984975 00
00 00
00 00
Total Assets
121145087745 2897222064 1073360272 S 535774496
LIABILITIES RESERVES
FUND BALANCES AND SURPLUS
Current Liabilities
Reserves
Fund Balances
Surplus
State Funds
Revenue Sharing Funds
5 44 18487248 1662809177 908394548 00
30 81645515 1202484639 156586878 00
1135 86567039 00 00 535774496
58177943 31928248 8378846 00
210000 00 00 00
Total Liabilities Reserves
Fund Balances and Surplus
121145087745 2897222064 1073360272 S 535774496
BHCONSOLIDATED BALANCE SHEET

OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1979
AUXILIARY ENTERPRISES 1030638340 LOAN FUNDS 1859541 80 ENDOWMENT FUNDS PLANT FUNDS AGENCY FUNDS
STUDENT ACTIVITIES 171256802 PRIVATE TRUST 10362130
UNEXPENDED 415615073 EXPENDED 00
1134488982 87
105632255 00 00 1403019385 00 9245496 5220 39
1 513347762 00 00 00 00 00 00
391700000 32376598 24 1429070411 891836 00 45884980 6206213 26
00 00 00 00 1 049 069 691 35 00 00
2041318357 3423614004 2563559393 1819526294 104906969135 226387278 1657356452
61007430 00 00 1775658555 00 10617538 00
1630305055 00 00 25786890 00 66482053 00
350005872 3423614004 2563559393 00 104906969135 149287687 1657356452
00
00
00
00
00 17870849
00 210000
00
00
00
00
00
00
2041318357 3423614004 2563559393 1819526294 104906969135 226387278 1657356452231
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED 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 1979
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 Telecommunications
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
35442063900 25425918000
5474621956
1367922669
84920359
3055197684
517555831
10500218499
7214420391
104282305
1772954871
4888729683
1447964559
230920553
358300000
726463147
00
27244254008
62686317908
4051426544
1013142184
71015235
1261531926
517490831
6914606720
6623958260
70389865
21149179
644013766
851831919
22092297
298670000
307061613
15753773619
41179691619
661719886
562814783
5050700
1224534669
5050700
Total Funds Available
63910852577 41184742319CONSOLIDATED 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 1979
233
CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND

5049870200
4966275700
i 13 990 785 80 241 168 32
3 469 134 442 867 67 18 78 4 362 184 18 Ofi
17 040 636 914 650 660 41 00 06 500 00 895 243 17
34 500 00 1 218 957 73
1 697 132 106 233 70 30 4 207 514 61 206 691 10
57 043 54 17 456 680 02 4 333 36
28 665 204 91 13 089 470 52 692 483 74
5 961 326 40
1 182 428 75 905 853 81
596 300 00
268 435 46 2 965 782 49 959 797 39
5 33 257 644 909 467 17 22 5 9 257 246 909 026 17
72 014 310 37 30
122 513 012 37 33 644 467 22 58 908 783 30
632347948 S
562814783
1195162731
24321238
24321238
12251301237 4559609453 5915199568234
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
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
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes Awards and Other
Other Operating Expenses
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Operating Expenses
CAPITAL OUTLAY
Personal Services
Salaries
Other Costs
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
Total Expenditures
Excess of Funds Available over Expenditures
RESIDENT
INSTRUCTION
FUND
37388835792 28135302766
1795810613
1148541159
449548825
39127250
1394158891
848897243
249753196
10030809
40821863639 30638142905
805422376
100611886
67657639
3865318765
987432020
2070497034
825561775
71788954
9460234
525026494
567158919
342692570
378707443
2916574928
75598046
266918898
758072554
625763209
583301824
534177595
53279279
42504929
2000813769
710471092
1432093748
510233347
46149092
8228152
512580701
567093919
225149540
297024876
2100391918
51698025
54634991
514541356
524789049
335444036
15843565568 10521299414
34551997
27875872
112166884
62397228
1139709
99799
19490296
330274
137702061
14299
57838018
5422564516
5876170953
62541600160
1369252417
41159442319
25300000
i in 41
DISTRIBUTION OF FUNDS AVAILABLE OVER EXPENDITURES
To Analysis of Changes in Surplus
Budget Funds
To Analysis of Changes in Fund Balance
Auxiliary Enterprises
90057427 25300000
1279194990
1369252417
2 SI 000 00CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
235
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
CURRENT FUNDS
OTHER
ORGANIZED
ACTIVITIES
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
7411646157 1841886869
3 353 216 70 663 300 52
2 540 227 17 456 211 99
1 122 565 40 875 390 89
287 535 51 3 428 90
81 420 006 35 20 417 200 99
2 636 791 98 75 655 83
336 150 67 137 175 40
251 527 10
16 325 268 61 2 319 781 35
1 915 327 59 854 281 69
2 919 565 45 3 464 467 41
1 373 272 31 1 780 011 97
155 531 44 100 867 18
11 225 00 1 095 82
54 471 650 94 00 69 985 99
735 741 29 439 689 01
725 036 37 91 789 30
8 161 830 10
234 086 60 4 913 61
567 232 01 1 555 607 06
1 570 622 89 864 689 09
732 521 47 277 220 13
2 128 865 08 349 712 80
40 835 717 90 12 386 943 64
12225572425
25728812
34551997
27875872
112166884
62397228
1139709
99799
19490296
330274
137702061
14299
57838018
5422564516
5876170953
3280414463 5876170953
1279194990 39028615
12251301237 4559609453 5915199568
25728812 39028615
1279194990
25728812 1279194990 39028615237
BALANCE SHEET
BY QUITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1979

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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVENTORIES TOTAL
3251 18987 1701342 08 S 509 13882 5461 670 77
1585 84156 2045985 51 397 41124 4029 238 31
486 29161 732362 61 70 40011 1289 054 33
108 32804 6834379 72 784 38779 7727 095 55
137 19499 162496 32 79 36551 379 056 82
191 77436 213804 10 34 76938 440 347 84
355 48819 84068 75 26 74815 466 305 09
532 23072 278359 04 77 76705 888 356 Bl
392 14962 73057 84 74 96346 540 170 92
204 43196 247000 00 61 21862 512 650 58
373 96008 287982 93 136 55890 798 501 91
201 85404 94766 90 64 45875 361 079 69
62 76673 210000 00 27 82880 300 595 53
176 87745 21239 03 32 65207 230 768 55
576 20763 89968 32 53 95506 720 131 01
439 50949 269045 59 91 99847 800 553 55
412 87384 241296 55 117 25673 771 427 12
108 04192 62829 00 64 41269 235 283 61
120 63385 111514 34 29 35771 261 505 90
279 25711 182887 79 20 64363 482 788 53
54 22468 72268 70 9 46411 135 957 49
65 35345 61585 32 19 50053 146 439 30
179 58757 152640 82 43 38106 375 609 45
227 24379 00 14 13649 241 380 2 8
17 37652 50781 12 3 97565 72 133 29
127 11522 35000 00 15 86468 177 979 90
111 64957 104269 92 11 50755 227 427 04
207 13292 16743 00 13 22488 237 100 80
14 05865 165706 84 15 63180 195 397 29
76 71397 73655 93 66 43988 216 809 78
150 50945 2596 22 20 96515 174 070 82
30 63031 39417 00 5 28547 75 332 78
OTHER
Skidaway Institute of Oceanography
00
00
00
1125849916 1471905129 299467019 2897222064
s
ssss
nBALANCE SHEET
239
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1979
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES RESERVES SURPLUS TOTAL
S 353643348 1830127 82 95109 47 5461670 77
188455085 2091720 15 52967 31 4029238 31
100430405 278960 77 5789 51 1289054 33
495448458 2721981 34 50629 63 7727095 55
21638907 189040 51 26372 76 379056 82
16566318 262895 56 11789 10 440347 84
18968641 274136 46 2482 22 466305 09
37962982 507050 80 1676 19 888356 81
43628728 142478 75 38595 11 540170 92
24114179 253003 00 18505 79 512650 58
27263842 523466 24 2397 25 798501 91
12699744 230061 00 4021 25 361079 69
11051423 188369 00 1712 30 300595 53
9711791 130014 43 3636 21 230768 55
52553908 165100 00 29491 93 720131 01
37671265 417098 25 6742 65 800553 55
31347142 444330 42 13625 28 771427 12
6868725 165742 79 853 57 235283 61
11994243 131246 83 10316 64 261505 90
31088103 132091 00 39816 50 482788 53
10444407 28999 25 2514 17 135957 49
6976028 75119 50 1559 52 146439 30
20200219 161538 30 12068 96 375609 45
15874685 79960 50 2672 93 241380 28
5476114 17076 00 296 15 72133 29
11039891 67932 81 351 82 177979 90
13644810 90421 50 557 44 227427 04
17884840 52086 00 6166 40 237100 80
6396530 127646 83 3785 16 195397 29
6655730 149978 10 274 38 216809 78
9945649 73580 98 1033 35 174070 82
5163037 21591 50 2110 91 75332 78
00
00
1662809177 1202484639 31928248 2897222064240
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1979
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
TOTAL
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 Institute
Marine Resources Extension Center
Veterinary Medicine Experiment Station
OTHER

122556699
11132389
21766315
1040681
27815095
29066194
617128
2296354
6023374
6480538
4716295
7339364
590573222
157591896
77700000
2401297
4500000
16500000
00 1 29037237
00 15848684
67 520 37 35857716
992 329 38 6 90846841
00 1 29776801
00 48633806
00 3018425
00 2203646
00 10476626
Skidaway Institute of Oceanography
7660490
00
00
7660490
99572685 867802612 S 105984975 1073360272BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1979
241
LIABILITIES RESERVES AND SURPLUS
CURRENT
LIABILITIES
1 287 737 82 00 2 634 55 1 290 372 7
68 765 45 79 242 00 10 479 39 158 486 R4
141 502 38 200 148 37 16 926 41 358 577 16
5 652 551 19 1244 140 82 11 776 40 6 908 468 41
1 264 370 15 00 33 397 86 1 297 768 m
43b 739 63 42 337 59 8 260 84 486 13R Ofi
30 159 10 00 25 lb 30 184 JS
23 169 2b 00 1 132 79 22 036 46
103 34b 61 00 1 420 6b 104 766 26
76 604 90 00 00 76 604 90
908394548 156586878
8378846 1073360272BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED 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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
JUNE 30 1979
ASSETS
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE TOTAL BALANCES
4 12884028 536882695 123998667 123998667
27665727 21999563 49665290 49665290
1539663 96418080 94878417 94878417
23940301 390935 24331236 24331236
13030920 61978238 48947318 48947318
1536670 2341754 3878424 3878424
5135554 3200913 8336467 8336467
5655840 4050552 9706392 9706392
76300568 141075022 64774454 64774454
6292606 4587996 10880602 10880602
5009857 13903146 8893289 8893289
15345326 6668954 22014280 22014280
1498947 168341 1667288 1667288
3560088 6311430 2751342 2751342
12451588 15934340 3482752 3482752
2328230 7325210 4996980 4996980
6816648 10849480 4032832 4032832
591338 6664560 7255898 7255898
1174557 16473 1191030 1191030
19028383 19467027 438644 438644
1304316 1564062 259746 259746
651051 2466133 1815082 1815082
1702121 4276568 2574447 2574447
1840390 3325625 1485235 1485235
476446 00 476446 476446
2490453 8420617 5930164 5930164
478955 2075044 2553999 2553999
1755390 8679 1764069 1764069
1226564 367200 1593764 1593764
5923737 176996 6100733 6100733
2910750 421083 3331833 3331833
9848 555188 545340 545340
6752053 17974089 11222036 11222036
4 66091497 1001865993 535774496 S 535774496
244
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1979
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
Kennesaw 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
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
262799608 9353237 64403495 00 336556340
181254935 8247051 38141184 00 227643170
46050059 29000 19364607 00 65443666
45908208 32871062 116068321 391700000 586547591
21516556 16292185 8374833 00 3150462
22846765 1054652 11206529 00 35107946
3396012 961674 13724185 00 18081871
34238107 2312117 22108820 00 58659044
83671967 10593714 5746683 00 67331570
23160322 2328380 17534187 00 43022889
62172320 4714463 32866344 00 99753127
15347387 149300 13010327 00 2187760
24084404 350269 9749619 00 34184292
72995500 58558 13755776 00 86809834
16439064 5871152 7271701 00 3296211
193887929 119743 23110831 00 217118503
117278274 00 12358398 00 129636672
10443461 1402051 20682813 00 32528325
4840757 1622660 9763239 00 16226656
00 00 00 00 00
865724 648672 1331722 00 2846118
7770076 663168 4308747 00 12741991
2502842 257423 4169594 00 6929859
8107713 583337 7602648 00 16293698
2266965 272430 1322942 00 3862337
7545570 615 2050758 00 9596943
12669978 88498 3775702 00 16534178
4580991 116747 3702603 00 8400341
14392284 488539 6466385 00 21347208
18430714 3520435 10454328 00 32405477
17688331 649334 8276783 00 8762214
515118 11789 643658 00 1170565
297009 00 00 00 297009
1030638340
S 513347762 S 391700000 S 2041318357BALANCE SHEET
245
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1979
LIABILITIES RESERVES AND FUND BALANCES
CURRENT FUND
LIABILITIES RESERVES BALANCES TOTAL
7489565 311772502 17294273 3 36556340
3414478 90022297 134206395 2 27643170
4807803 60400519 235344 65443666
27813867 383792215 174941509 5 86547591
722778 11388509 8960825 3150462
708873 24495397 9903676 35107946
1304121 16777750 00 18081871
1012944 49563441 8082659 58659044
52364 1246125 68630059 67331570
1711029 41311860 00 43022889
1543649 98209478 00 99753127
580622 17911127 20679509 2187760
456336 26630840 7097116 34184292
269838 75192479 11347517 86809834
2096389 9190730 14583330 3296211
2659928 186101408 28357167 2 17118503
64432 47622183 81950057 1 29636672
169292 32359033 00 32528325
467369 15759287 00 16226656
00 00 00 00
317115 1642253 886750 2846118
00 12600467 141524 12741991
457698 6472161 00 6929859
786984 15506714 00 16293698
188119 2353489 1320729 3862337
1472391 7884276 240276 9596943
00 14291864 2242314 16534178
36201 8364140 00 8400341
22390 15965738 5359080 21347208
281656 32123821 00 32405477
99199 12255099 21116512 8762214
00 1005312 165253 1170565
00 92541 204468 297009
S 61007430 1630305055 350005872 20 41318357
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND FUND
AND IN BANKS INVESTMENTS TOTAL BALANCES
28117322 4 05509377 4 336266 99 4 336266 99
4658900 1 37186415 1 418453 15 1 418453 15
37793416 3 53416194 3 912096 10 3 912096 10
30990684 9 66606112 9 356154 28 9 356154 28
3550530 63010815 665613 45 665613 45
12412723 24617058 370297 81 370297 81
3847712 47364309 512120 21 512120 21
11118459 34733521 458519 80 458519 80
850625 1 21249452 1 221000 77 1 221000 77
23287606 67371178 906587 84 906587 84
1213638 2 42744165 2 439578 03 2 439578 03
22691480 22190195 448816 75 448816 75
2438939 6620519 90594 58 90594 b8
13800745 82657366 964581 11 964581 11
1431226 1 41251947 1 426831 73 1 426831 73
8482409 1 26186663 1 346690 72 1 346690 72
4298242 1 68772030 1 730702 72 1 730702 72
2966778 37553170 405199 48 405199 48
9696261 22372476 320687 37 320687 37
00 00 00 00
28988 272980 3019 68 3019 b8
4697289 6884140 115814 29 115814 29
2316229 16319271 186355 00 186355 uu
351190 509326 8605 16 8605 16
00 00 00 OU
1156702 2236213 33929 15 33929 lb
00 00 00 00
2042321 10333225 123755 46 123755 4b
1102599 9934095 110366 94 110366 94
12080415 32579125 446595 40 446595 40
466370 87147487 876138 57 876138 57
45750 31000 767 50 767 50
OTHER
Skidaway Institute of Oceanography
00
00
00
185954180 3237659824 3423614004 3423614004
am
BBBBBALANCE SHEET
247
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND FUND
AND IN BANKS INVESTMENTS TOTAL BALANCES
956458395 1767 07134 11331655 29 11331655 29
3349321 00 33493 21 33493 21
9883316 2355 99596 2454829 12 2454829 12
40390695 7917 69534 8321602 29 8321602 29
00 00 00 00
1410000 15 50000 29600 00 29600 00
2346799 73 20086 96668 85 96668 85
16609677 55 73736 221834 13 221834 13
6200000 19 39246 81392 46 81392 46
44394311 764 46050 1208403 61 1208403 61
4150000 00 41500 00 41500 00
49398 353 85000 354343 98 354343 98
6160428 62 67471 124278 99 124278 99
27810768 336 99411 615101 79 615101 79
1391944 00 13919 44 13919 44
5717817 432 15338 489331 55 489331 55
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
1456399 25 97809 40542 08 40542 08
500000 110 00000 115000 00 115000 00
00 00 00 00
701384 00 7013 84 7013 84
2137845 00 21378 45 21378 45
120100 00 1201 00 1201 00
00 00 00 00
00 00 00 00
163250 00 1632 50 1632 50
2891645 00 28916 45 28916 45
195490 00 1954 90 1954 90
OTHER
Skidaway Institute of Oceanography
00
00
1134488982 1429070411 2563559393 2563559393248
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
ASSETS
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL
66214766 76960517 00 1 43175283
4196713 1 38500000 00 1 42696713
9318283 4 40600000 00 4 49918283
191162617 78475685 00 2 69638302
424077 38151700 891836 39467613
1180300 00 00 1180300
2357631 1 16052100 00 1 18409731
1986223 00 00 1986223
91418865 97217333 00 1 88636198
5371349 16380000 00 11008651
2800769 4998950 00 2198181
652611 860000 00 207389
1988789 52286000 00 54274789
897240 1 17639700 00 1 18536940
1453844 1 28553400 00 1 30007244
10389225 32400000 00 42789225
3987005 00 00 3987005
4911709 26000000 00 30911709
00 00 00 00
00 13400000 00 13400000
636140 00 00 636140
00 00 00 00
125001 00 00 125001
00 00 00 00
6553796 00 oo 6553796
7847771 00 00 7847771
1466850 00 00 1466850
135987 9149500 00 9285487
10690334 00 00 10690334
5080 00 00 5080
7591241 12394500 00 19985741
500315 00 00 500315
OTHER
Skidaway Institute of Oceanography

3000000
3000000
415615073 1403019385
891836 1819526294
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1979
LIABILITIES RESERVES AND SURPLUS
SURPLUS
CURRENT STATE REVENUE
LIABILITIES RESERVES FUNDS SHARING FUNDS TOTAL
142551634 5 00 623649 00 1 43175283
142696713 00 00 00 1 42696713
449836098 00 82185 00 4 49918283
269263845 00 374457 00 2 69638302
38675534 8 918 36 99757 00 39467613
1140300 00 40000 00 1180300
117911152 2 885 79 00 2100 00 1 18409731
1986023 00 200 00 1986223
172733816 00 15902382 00 1 88636198
10941997 00 66654 00 11008651
2123453 00 74728 00 2198181
203113 00 4276 00 207389
52156342 21 170 42 1405 00 54274789
118524150 00 12790 00 1 18536940
129690037 00 317207 00 1 30007244
42716571 00 72654 00 42789225
3984705 00 2300 00 3987005
30680290 00 231419 00 30911709
00 00 00 00 00
13400000 00 00 00 13400000
635000 00 1140 00 636140
00 00 00 00 00
00 1 250 01 00 00 125001
00 00 00 00 00
1124298 53 787 96 50702 00 6553796
1447650 62 953 02 104819 00 7847771
1466060 00 790 00 1466850
9285487 00 00 00 9285487
00 106 903 34 00 00 10690334
00 00 5080 00 5080
19983972 00 1769 00 19985741
500315 00 00 00 500315
00
00
00
1775658555 25786890 17870849
210000 1819526294BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
LAND BUILDINGS
9 310 389 78 S 88 475 187 44
5 817 747 13 39 820 255 29
3 266 171 35 67 204 696 13
5 353 330 53 167 926 399 63
706 277 98 10 517 973 92
258 253 82 9 462 637 72
2 046 858 49 12 697 067 19
1 213 624 10 13 900 535 20
482 060 41 17 428 500 67
359 412 42 13 114 088 85
48 899 00 27 901 511 57
5 580 00 11 904 471 43
121 415 00 6 131 442 12
294 954 29 13 142 092 84
286 692 00 16 970 604 41
938 037 00 20 701 694 52
290 190 94 27 070 725 81
67 441 25 12 274 170 28
547 240 34 5 366 187 11
1 365 000 00 6 553 428 82
91 468 56 2 817 180 62
1 142 470 23 5 173 561 22
394 001 11 8 013 011 14
72 465 30 6 077 868 07
152 859 45 1 812 535 45
169 490 00 5 133 308 06
111 990 00 4 456 797 47
158 507 89 5 430 856 92
439 707 17 4 990 291 76
18 400 00 9 524 924 26
176 494 78 8 194 339 83
197 990 00 2 013 703 84
OTHER
Skidaway Institute of Oceanography
250591129
3590542032 65470796088BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1979
INVESTMENT IN PLANT
IMPROVEMENTS
OTHER THAN
BUILDINGS

9 679 617 86
493 712 32
1 192 981 56
7 685 881 28
426 667 39
647 856 52
447 369 79
530 492 39
996 453 52
1 153 947 19
1 623 220 22
729 385 64
297 135 12
584 764 04
1 780 061 31
1 398 650 26
870 660 78
2 192 050 66
557 671 50
126 518 04
415 915 18
247 895 69
1 361 210 64
905 368 91
534 161 31
529 775 41
351 535 72
60 713 63
1 170 988 31
612 589 18
355 810 73
219 961 81
740 652 06
EQUIPMENT
6007754110
2540153444
2882031266
8596190427
3383
3602
4477
4702
6995
4798
9499
4307
2331
3209
4472
5558
7415
05907
10301
63546
23726
65325
15314
33362
71273
49631
00752
60394
50917
53239
2789
2036
1461
694
1425
2080
1743
686
1641
1471
1283
1987
3067
1748
521
73755
42893
02954
97473
71900
52759
81917
75565
34635
92525
26151
78375
13341
18944
66356
DUE TO
OTHER FUNDS
i 00
00
00
222455429
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
CONSTRUCTION
IN PROGRESS
168467580
00
85850457
00
00
00
00
80555032
00
76332000
98778000
81389500
3
1
2
397598395
84728100
00
569341500
86966056
121324800
00
00
74824859
00
00
00
00
175146000
00
00
00
00
00
00
1454321
TOTAL
FUND BALANCES
16922741198
7153324918
10134266627
26470296142
15 033 978 36
13 970 851 07
19 668 930 93
21 152 439 27
25 902 667 85
23 188 921 60
41 060 744 41
19 761 044 80
12 857 472 50
18 078 099 69
23 509 961 66
34 290 305 95
36 516 770 48
18 536 647 74
8 507 527 88
9 505 976 40
4 767 787 68
7 989 646 14
11 848 750 48
8 799 521 45
3 186 311 86
9 225 379 82
6 392 248 44
8 387 660 95
8 588 770 99
13 223 046 85
10 474 834 78
2 953 319 21
163721991
00
488378326
4092167597 29129184468 222455429 2846734379 104906969135BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL
31582555 778400 00 32360955
32669564 635484 00 33305048
1371800 00 00 1371800
14876704 00 400 000 00 54876704
2004309 3509949 00 1505640
5173476 00 00 5173476
4432228 00 25 296 48 6961876
13893408 00 00 13893408
4411847 1111500 00 3300347
10292214 00 00 10292214
10566311 681705 00 11248016
7560337 00 00 7560337
2750542 00 00 2750542
4646278 60500 00 4706778
251715 891363 00 1143078
4550392 1162900 00 5713292
7029218 46900 00 7076118
4901649 187200 00 5088849
1779142 00 00 1779142
1829157 165395 00 1994552
498125 00 00 498125
505082 00 00 505082
1048319 00 33 438 82 4392201
1887079 00 00 1887079
657317 5000 114 50 673767
2213174 00 00 2213174
3226648 2400 00 3229048
393567 00 00 393567
2743447 00 00 2743447
1660948 00 00 1660948
2571586 1800 00 2573386
110976 5000 00 115976
Skidaway Institute of Oceanography
00
00
00
171256802
9245496
45884980 226387278BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1979
LIABILITIES RESERVES AND FUND BALANCES
CURRENT FUND
LIABILITIES RESERVES BALANCES TOTAL
1041076 11148178 20171701 32360955
2387851 17043500 13873697 33305048
00 1145875 225925 1371800
00 00 54876704 54876704
18665 1086666 400309 1505640
989917 2859540 1324019 5173476
389537 2435750 4136589 6961876
466148 4775734 8651526 13893408
144423 1080700 4525470 3300347
608675 1039500 8644039 10292214
390320 4406600 6451096 11248016
00 1783800 5776537 7560337
236620 1385000 1128922 2750542
00 00 4706778 4706778
572468 1192500 621890 1143078
275244 3798500 1639548 5713292
450263 3432150 3193705 7076118
1261733 1570800 2256316 5088849
20738 891360 867044 1779142
357680 696000 940872 1994552
221430 00 276695 498125
00 465000 40082 505082
66360 905600 3420241 4392201
198330 435000 1253749 1887079
00 94000 579767 673767
00 00 2213174 2213174
00 910800 2318248 3229048
00 388500 5067 393567
00 00 2743447 2743447
38640 882000 740308 1660948
481420 523500 1568466 2573386
00 105500 10476 115976
00
00
ifi
10617538
66482053 149287687 226387278254
BALANCE SHEET
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1979
ASSETS
CASH ON HAND ACCOUNTS FUND
AND IN BANKS RECEIVABLE INVESTMENTS TOTAL BALANCES
262133939 00 00 262133939 262133939
101563046 00 00 101563046 101563046
326001703 00 00 326001703 326001703
67018622 00 6183 00000 685318622 685318622
7231215 00 00 7231215 7231215
5907796 00 00 5907796 5907796
4946080 00 23 19451 7265531 7265531
4311327 00 00 4311327 4311327
10903241 00 00 10903241 10903241
8391399 00 00 8391399 8391399
92904307 00 00 92904307 92904307
6958755 00 00 6958755 6958755
1273610 00 00 1273610 1273610
14421867 00 1875 14423742 14423742
5092346 00 00 5092346 5092346
22157017 00 00 22157017 22157017
5542223 00 00 5542223 5542223
15040207 00 00 15040207 15040207
1261234 00 00 1261234 1261234
1457068 00 00 1457068 1457068
439288 00 00 439288 439288
4130346 00 00 4130346 4130346
19317280 00 00 19317280 19317280
3240904 00 00 3240904 3240904
566084 00 00 566084 566084
1280984 00 00 1280984 1280984
10547633 00 00 10547633 10547633
747946 00 00 747946 747946
20254792 00 00 20254792 20254792
4601023 00 00 4601023 4601023
6885300 00 00 6885300 6885300
315495 5 220 39 00 206544 2 06544
OTHER
Skidaway Institute of Oceanography
00
00
00
1036213087
522039 620621326 1657356452 1657356452255
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA256
ANALYSIS OF CHANGES IN SURPLUS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
167697 25300000
6628248 167697 31928248
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
RESIDENT INSTRUCTION FUND
JUNE 30 1979 EXCESS OF FUNDS PRIOR YEARS ADJUSTMENTS
AVAILABLE AND INCREASES PAYMENTS
SURPLUS OVER DECREASES TO BOARD SURPLUS
JULY 1 1978 EXPENDITURES TO RESERVES OF REGENTS JUNE 30 1979
316793 17281940 7770993 316793 9510947
3905492 7279797 1983066 3905492 5296731
152809 3611061 4190012 152809 578951
981970 381246 5444209 981970 5062963
718276 3173738 536462 718276 2637276
216711 1042596 136314 216711 1178910
190609 145243 102979 190609 248222
291530 706736 539117 291530 167619
16792521 7629495 3769984 16792521 3859511 1
641824 2296025 445446 641824 1850579
299034 623999 384274 299034 239725
354475 1774638 1372513 354475 402125
70092 74283 96947 70092 171230
2438827 380349 16728 2438827 363621
1061729 1539405 1409788 1061729 2949193
142074 18247 656018 142074 674265
1142188 1360882 1646 1142188 1362528
307729 32908 52449 307729 85357
264970 841869 189795 264970 1031664
388760 3308173 673477 388760 3981650
396610 163242 88175 396610 251417 j
135737 187596 31644 135737 155952
124463 583365 623531 124463 1206896
368336 4084 263209 368336 267293
7314 494 29121 7314 29615
238217 204332 169150 238217 35182
85203 1303 54441 85203 55744
1093404 332953 283687 1093404 616640
910403 225741 152775 910403 378516
10794 64888 92326 10794 27438
69133 1979 101356 69133 103335
111146 156913 54178 111146 211091
Biijii
xm
m
m
i 5M
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
OTHER ORGANIZED ACTIVITIES
JUNE 30 1979
257
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 Institute
Marine Resources Extension Center
Veterinary Medicine Experiment Station
OTHER
Skidaway Institute of Oceanography
SURPLUS
JULY 1 1978
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
823870 921810
11619 381633
300882 1839988
729478 21123373
225200 10578
248308 3777180
00 341930
459452 171658
103244 60609

7995
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS

1185265
666306
147347

823870
11619
300882
19945733 729478

3350364
2951096
344445
58379
81456
7995

225200
248308
00
459452
103244
00
SURPLUS
JUNE 30 1979
263455
1047939
1692641
1177640
3339786
826084
2515
113279
142065

1381385 25728812 17349966 1381385
8378846
258
ANALYSIS OF CHANGES IN SURPLUS
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1979
SURPLUS
JULY 1 197S
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES
TO RESERVES
PAYMENTS
TO BOARD
OF REGENTS
SURPLUS
JUNE 30 1979
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
Kennesaw 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
10954 00 501988 00 1 21661 00 10954 00 6 23649 00
00 00 00 00 00 00 00 00 00 00
808732 00 8047 00 74138 00 808732 00 82185 00
184735 209105 43054 00 3 31403 00 184735 209105 3 74457 00
529955 00 125705 00 25948 00 529955 00 99757 00
21958 00 40000 00 00 00 21958 00 40000 00
00 00 228979 00 2 2 28979 10000 00 00 00 210000
4402 00 00 00 200 00 4402 00 200 00
344334 00 13096193 00 28 06189 00 344334 00 15902382 00
00 00 66654 00 00 00 00 00 66654 00
00 00 00 00 74728 00 00 00 74728 00
14150 00 4276 00 00 00 14150 00 4276 00
00 00 2118447 00 21 17042 00 00 00 1405 00
24762 00 00 00 12790 00 24762 00 12790 00
00 00 311207 00 6000 00 00 00 317207 00
00 00 72654 00 00 00 00 00 72654 00
00 00 2300 00 00 00 00 00 2300 00
1056 00 104 77 00 220942 00 10 56 00 231419 00
6184 00 00 00 00 00 61 84 00 00 00
00 00 00 00 00 00 00 00 00 00
16970 00 00 00 1140 00 169 70 00 1140 00
00 00 00 00 00 00 00 00 00 00
n
ANALYSIS OF CHANGES IN SURPLUS 259
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
BUDGET FUNDS
UNEXPENDED PLANT FUND
JUNE 30 1979 EXCESS OF FUNDS AVAILABLE PRIOR YEARS ADJUSTMENTS AND INCREASES PAYMENTS
SURPLUS OVER DECREASES TO BOARD SURPLUS
JULY 1 1978 EXPENDITURES TO RESERVES OF REGENTS JUNE 30 1979
JUNIOR COLLEGES continued
Clayton Junior College
1 State Funds 00 s 125001 125001 00 00
Revenue Sharing Funds 00 00 00 00 00
Dalton Junior College
State Funds 00 00 00 00 00
Revenue Sharing Funds 00 00 00 00 00
Emanuel County Junior College
State Funds 00 5429498 5378796 00 50702
Revenue Sharing Funds 00 00 00 00 00
Floyd Junior College
State Funds 94507 6397572 6292753 1 94507 104819
Revenue Sharing Funds 00 00 00 00 00
Gainesville Junior College
State Funds 00 790 00 00 790
Revenue Sharing Funds 00 00 00 00 00
Gordon Junior College
State Funds 65900 00 00 65900 00
Revenue Sharing Funds 00 00 00 00 00
Macon Junior College
State Funds 00 10690334 110690334 00 00
Revenue Sharing Funds 00 00 00 00 00
1 Middle Georgia College
State Funds 00 5080 00 00 5080
Revenue Sharing Funds 00 00 00 00 00
South Georgia College
State Funds 13393 1769 00 1 13393 1769
Revenue Sharing Funds 00 00 00 00 00
Waycross Junior College
State Funds 00 00 00 00 00
Revenue Sharing Funds 00 00 00 00 00
OTHER
111
1 Skidaway Institute of Oceanography
State Funds 15 00 00 15 00
1 Revenue Sharing Funds 00 00 00 00 00
i1
1 2351112 39028615 120947766 2351112 18080849
11
1 SUMMARY
j State Funds 2142007 39028615 121157766 2142007 17870849
Revenue Sharing Funds 209105 00 210000 209105 210000
i
2351112 39028615 120947766 2351112 18080849
J 1 1
1
1
1
il
1 1 1
2 61
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
BALANCE REVENUES
JULY 1 1978 IN PERIOD TOTAL
112484366 3714247741 37 142477 41
36744095 431494815 4 314948 15
81522799 1607715055 16 077150 55
85331450 3437387179 34 373871 79
16851250 271842556 2 718425 56
3699316 41882739 418827 39
13845920 43586209 435862 09
8045539 64097122 640971 22
57068273 357369564 3 573695 64
12168450 52968206 529682 06
7103324 113706813 1 137068 13
21389486 56791956 567919 56
1775512 12345513 123455 13
5149477 63636884 636368 84
5172169 177029422 1 770294 22
2974465 82108480 821084 80
8496841 74903704 749037 04
9805732 106599404 1 065994 04
316093 33897948 338979 48
1180021 60240566 602405 66
2037197 14120594 141205 94
3726327 39167479 391674 79
1903869 22232775 222327 75
61800 51486730 514867 30
333969 1339279 13392 79
1187852 51079018 510790 18
3483296 51347407 513474 07
2703656 16087658 160876 58
339677 13832507 138325 07
6396103 14641188 146411 88
3149739 76012118 760121 18
717337 7225930 72259 30
4884442 120281690 1 202816 90
522049842 11282706249 11282706249ANALYSIS OP CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1979
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
SPONSORED
RESEARCH UNEXPENDED
INSTRUCTION CONTRACT STUDENT PLANT BALANCE
Ji AND OTHER OVERHEAD AID FUND TOTAL JUNE 30 1979
26 67618497 907059453 128055490 00 3702733440 123998667
3 32886708 31627413 54059499 00 418573620 49665290
14 39364710 121030774 33963953 00 1594359437 94878417
30 96707238 277277382 124402773 00 3498387393 24331236
2 27474641 2551947 9719900 00 239746488 48947318
33230735 229696 8243200 00 41703631 3878424
41364888 3312138 4418636 00 49095662 8336467
48093232 1487188 12855849 00 62436269 9706392
3 06461935 19023498 24177950 00 349663383 64774454
47381004 1981150 4893900 00 54256054 10880602
99938133 3473650 8505065 00 111916848 8893289
46796910 2764014 6606238 00 56167162 22014280
8422628 25009 4006100 00 12453737 1667288
53194967 2343252 10496800 00 66035019 2751342
1 33144896 5063364 40510579 00 178718839 3482752
68176714 2605951 9303300 00 80085965 4996980
66183724 5904589 7279400 00 79367713 4032832
96775216 2827044 7522010 20 249 68 109149238 7255898
23431452 1327541 8264018 00 33023011 1191030
48118516 4987527 7875900 00 60981943 438644
15769272 35173 93600 00 15898045 259746
36376933 660691 4041100 00 41078724 1815082
16889338 260564 4412295 00 21562197 2574447
49845995 81900 135400 00 50063295 1485235
860105 17697 319000 00 1196802 476446
43792264 1265612 1278830 00 46336706 5930164
48134359 324370 3817975 00 52276704 2553999
14353694 179851 2493700 00 17027245 1764069
10307130 613390 1657900 00 12578420 1593764
13247007 211051 1478500 00 14936558 6100733
59861086 1582656 14386282 00 75830024 3331833
3706670 228175 3044676 4 184 06 7397927 545340
87980990 25963106 00 00 113944096 11222036
92 85891587 S 1428326816 S 552319818 24 433 74 11268981595 535774496
263264
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
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 1978 EXPENDITURES PRIOR YEARS RESERVES
00 152937111 1075607 21029747
104226699 178768037 340862 2762421
00 35206588 149494 1593259
299485610 331609457 4831608 64642664
00 9520946 470128 6886030
7553060 23774733 3360 00
00 3954717 3033 660477
6130577 34670632 11179 164621
66916803 1826024 112768 00
00 15474003 00 00
00 43003459 1552190 00
28507670 5758688 20200 2089673
4974074 25337050 46154 00
30562563 68269796 248497 3312913
20213071 5721027 91286 00
23505443 172198469 128434 00
75474867 99743342 191834 2429265
00 8092967 3100 3961573
00 8759287 00 312149
00 00 00 00
438087 1785278 00 114469
624160 8749356 7365 00
00 724919 1476306 2762331
00 9306714 00 262452
920429 2717157 7061 71553
905031 5515757 132274 425763
1022157 12037928 3750 00
729605 4664102 249 484697
6212580 15954834 00 00
00 16115099 16782 8733121
21504812 184195 114 203991
00 660087 00 00
49841 297009 00 00
425672427 1279194990 S 2470227 122903169
HANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1979
265
DEDUCTIONS
TOTAL
172891251
181871320
36949341
401083729

2164788
23778093
4618227
34846432
1713256
15474003
41451269
7828161
25383204
71831206
5629741
172326903
102364441
120 576 40
90 714 36 00
18 997 47
87 419 91
5 611 06
95 691 66
27 957 71
60 737 94
120 341 78
51 490 48
159 548 34
248 650 02
3 883 00
6 600 87
2 970 09
INCREASE IN
RESERVES
8303625
9043239
18812655
16000000
00
2168862
910000
3270817
00
3700072
31375367
00
4626571
38833722
00
124989822
8028060
2852335
2770000
00
207458
1324529
00
1400000
550000
1370161
1359660
285764
2450337
00
00
346613
92541
RESERVES AND
FUND BALANCES
CARRIED
OVER
147293353
142848385
17901342
509627830
6796037
19258615
3708227
29623533
00
11773931
10075902
00
18633591
52212530
00
42485357
87861191
9205305
6301436
00
1243626
7900098
561106
8169166
1845471
5368388
9454361
5592889
14357997
24865002
00
148221
49841
BALANCE
TOTAL JUNE 30 1979
f 155596978 17294273
151891624 134206395
36713997 235344
525627830 174941509
6796037 8960825
21427477 9903676
4618227 00
32894350 8082659
00 68630059
15474003 00
41451269 00
00 20679509
23260162 7097116
91046252 11347517
00 14583330
167475179 28357167
95889251 81950057
12057640 00
9071436 00
00 00
1451084 886750
9224627 141524
561106 00
9569166 00
2395471 1320729
6738549 240276
10814021 2242314
5878653 00
16808334 5359080
24865002 00
00 21116512
494834 165253
142382 204468
1404568386 285072210 1195162731 1480234941
350005872266
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
BALANCE GIFTS FOR INTEREST ADJUSTMENTS
JULY 1 1978 LOAN INCOME PRIOR YEARS
413948307 16477249 6840968 00
136773779 17240865 1513946 00
354206944 35989718 5633176 00
919732953 1405870 28317906 00
63531946 3897411 629725 00
37570225 170600 305961 00
51189300 586056 470217 46000
42359342 4759788 438019 00
128607352 00 1289033 00
88722807 194300 2940030 922958
236785573 13535950 3060400 1593700
46732695 178200 1619517 00
11076611 67173 90151 00
97598476 209300 1672977 20000
142405169 876100 1543907 00
115695480 22252643 1513117 00
160574932 19065009 1604565 00
38183544 3362560 550082 00
38600370 800 594641 00
00 00 00 00
246224 64900 2878 00
11601883 10000 107806 00
16937085 1666666 71949 00
1302219 444000 32297 00
00 00 00 00
3534627 00 12294 00
00 00 00 00
14354581 58200 65347 00
10939891 775057 63133 00
47317160 76535 1076170 00
98548554 11031443 563317 00
90588 00 18000 00
00
3329168617 153508393 S 62641529 S 2542658ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1979
DEDUCTIONS
LOAN BALANCE
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1979
23318217 2794344 845481 3639825 433626699
18754811 713128 12970147 13683275 141845315
41622894 801665 3818563 4620228 391209610
29723776 5485984 8355317 13841301 935615428
4527136 975977 521760 1497737 66561345
476561 78149 938856 1017005 37029781
1102273 304790 774762 1079552 51212021
5197807 259170 1445999 1705169 45851980
1289033 1091517 6704791 7796308 122100077
4057288 577901 1543410 2121311 90658784
18190050 2658072 8359748 11017820 243957803
1797717 109948 3538789 3648737 44881675
157324 28082 2146395 2174477 9059458
1862277 1555869 1446773 3002642 96458111
2420007 1163125 978878 2142003 142683173
23765760 1390996 3401172 4792168 134669072
20669574 2045157 6129077 8174234 173070272
3912642 1127696 448542 1576238 40519948
595441 548107 6578967 7127074 32068737
00 00 00 00 00
67778 12034 00 12034 301968
117806 39055 99205 138260 11581429
1738615 40200 00 40200 18635500
411703 00 30000 30000 860516
00 00 00 00 00
12294 97381 56625 154006 3392915
00 00 00 00 00
123547 87531 2015051 2102582 12375546
838190 123491 617896 741387 11036694
1152705 2150277 1660048 3810325 44659540
11594760 1068105 21461352 22529457 87613857
18000 00 31838 31838 76750
267
00
00
00
218692580 27327751 969194 42 124247193 3423614004268
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCE FOR OBJECT FOR GIFTS FOR
JULY 1 1978 OF TRUST PRINCIPAL PRINCIPAL
1014061083 158784687 00 19389
3091689 234060 00 158817
235592045 14670102 00 10000000
757318522 63304362 10341112 47390331
00 00 00 00
2710000 128633 00 250000
9331737 644548 00 00
28178429 2297711 61454 3507704
8139246 844163 00 00
112371445 7049564 00 3505251
4150000 363242 00 00
00 49398 00 35385000
11402085 723634 00 1025814
58272337 3799614 00 50000
1070972 70972 00 250000
47397258 4792455 00 174600
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
2982168 288040 00 1009000
11000000 783845 00 500000
00 00 00 00
677137 52497 00 22000
2073753 204092 00 00
00 00 00 120100
00 00 00 00
00 00 00 00
103250 6500 00 60000
2770947 375845 00 00
180609 14881 00 oo
00
00
00
2312874712 S 259482845 S 10402566 S 103428006
HiANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1979
269
DEDUCTIONS
FOR OBJECT
OF TRUST
BALANCE
JUNE 30 1979
158804076
392877
24670102
121035805
39699630
135245
14779235
46194098
39699630
135245
14779235
46194098
1133165529
3349321
245482912
832160229
00
378633
644548
5866869
844163
10554815
363242
35434398
1749448
14
38496
320972
4967055
00
00
00
00
00
1297040
1283845
00
74497
204092
120100
00
00
66500
375845
14881
00
128633
309400
11861885
844163
2085899
363242
00
723634
611772
00
3431158
00
00
00
00
00
225000
783845
00
50250
140000
00
00
00
6500
255147
00
00
128633
309400
11861885
844163
2085899
363242
00
723634
611772
00
3431158
00
00
00
00
00
225000
783845
00
50250
140000
00
00
00
6500
255147
00
00
29 600 00
96 668 85
221 834 13
81 392 46
208 403 61
41 500 00
354 343 98
124 278 99
615 101 79
13 919 44
489 331 55 00 00 00 00 00
40 542 08
115 000 00 00
7 013 84
21 378 45
1 201 00 00 00
1 632 50
28 916 45
1 954 90
373313417 122628736 122628736 2563559393ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCE
JULY 1 1978 LANE BUILDINGS
15855033830 770 365 11 S 241014358
6877748863 1385 000 00 770000
9207778466 13 272 54 637514110
24313392335 415 312 06 1532932185
1406606899 237 100 00 65628741
1307500144 00 43450804
1584881354 1150 610 00 204971937
2046685440 3 916 50 77399827
2398169686 141 070 52 119784811
1921746119 00 7584279
3768842179 00 83343158
1663424405 00 860000
796077086 00 75684489
1580903802 10 932 00 110230050
2175964317 120 534 00 106048190
2833183940 381 773 46 42300950
3603023392 00 129306044
1638107136 00 43319192
764212604 00 83863349
748379107 115 000 00 136556104
465854895 00 92434341
780042330 00 250000
843361748 00 326671685
852567887 00 12190048
306731794 00 00
734287475 00 93698
624427300 00 4499210
670320778 00 646672
845755746 00 2290273
1308536261 00 703285
1024914263 00 11070000
283300711 00 235000
497746447 00 13523185
S 95729508739 S 474488619 4080353147ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
ADDITIONS NET
IMPROVEMENTS
OTHER THAN CONSTRUCTION BALANCE
BUILDINGS EQUIPMENT IN PROGRESS TOTAL JUNE 30 1979
67792482 7 78414837 96550820 10 67707368 16922741198
8439000 1 27867055 00 2 75576055 7153324918
8920262 3 73848978 95122443 9 26488161 10134266627
41629767 5 40810649 00 21 56903807 26470296142
10168323 15548773 18264900 96790937 1503397836
660000 45474159 00 89584963 1397085107
00 61978802 00 3 82011739 1966893093
5451046 42367132 57051168 68558487 2115243927
10750225 47455011 00 1 92097099 2590266785
4595016 23803304 376332000 3 97146041 2318892160
83310 55027794 198778000 3 37232262 4106074441
00 30430575 281389500 3 12680075 1976104480
60000 29499780 384425895 4 89670164 1285747250
10460000 20394817 84728100 2 26906167 1807809969
17596887 39333372 00 1 75031849 2350996166
4072483 26556276 569341500 5 95846655 3429030595
6058305 40095351 126806044 48653656 36 51677048
35460799 15452847 121324800 2 15557638 1853664774
00 16658807 13981972 86540184 850752788
00 54162429 00 2 02218533 950597640
1140 10925013 92434341 10923873 476778768
5112865 13559419 00 18922284 798964614
00 14841615 00 3 41513300 1184875048
00 15194210 00 27384258 879952145
1732169 10167223 00 11899392 318631186
2101430 10909379 175146000 1 88250507 922537982
00 10298334 00 14797544 639224844
00 22366545 145432100 1 68445317 838766095
00 10831080 00 13121353 858877099
00 13065139 00 13768424 1322304685
1209300 10289915 00 22569215 1047483478
1006316 10789894 00 12031210 295331921
00 4155064 00 9368121 488378326
243358845 25 42573578 1836686207 91 77460396 SI04906969135
271
gg272
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
ADDITIONS
EXCESS OF
FUNDS
BALANCE AVAILABLE OVER ADJUSTMENTS
JULY 1 1978 EXPENDITURES PRIOR YEARS TOTAL
29971364 20695501 12478 20707979
33621660 13873697 00 13873697
2780889 225925 00 225925
48762269 54876704 00 54876704
2738676 2935532 400309 1324019 00 00 400309 1324019
8910234 4136589 00 4136589
16038905 8651526 00 8651526
5721232 4525470 00 4525470
10723827 8644039 00 8644039
9314709 6422655 28441 6451096
7496856 5776537 00 5776537
1698782 1128922 00 1128922
5345246 4706778 00 4706778
775520 649255 27365 621890
6195018 1639548 00 1639548
7248636 3193705 00 3193705
4458223 4801851 208900 5010751
1298287 867044 00 867044
2565804 940872 00 940872
50176 276695 00 276695
1795237 44282 4200 40082
2987426 3420241 00 3420241
1268608 1253749 00 1253749
881885 563882 15885 579767
2388557 2213174 00 2213174
2917466 2318248 00 2318248
107972 2367 2700 5067
2125054 2743447 00 2743447
104319 740308 00 740308
2098348 1568466 00 1568466
140539 10476 00 10476
00
00
00
208547440 s 152286831
291569 S 152578400ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 197 9
DEDUCTIONS
FUND BALANCES ADJUSTMENTS BALANCE
CARRIED OVER PRIOR YEARS TOTAL JUNE 30 197 9
29971364 j 5362 78 30507642 20171701
33621660 00 33621660 13873697
2780889 00 2780889 225925
48762269 00 48762269 54876704
2738676 00 2738676 400309
2935532 00 2935532 1324019
8910234 00 8910234 4136589
16038905 00 16038905 8651526
5721232 00 5721232 4525470
10723827 00 10723827 8644039
9314709 00 9314709 6451096
7496856 00 7496856 5776537
1698782 00 1698782 1128922
5345246 00 5345246 4706778
775520 00 775520 621890
6195018 00 6195018 1639548
7248636 00 7248636 3193705
4458223 27544 35 7212658 2256316
1298287 00 1298287 867044
2565804 00 2565804 940872
50176 00 50176 276695
1795237 00 1795237 40082
2987426 00 2987426 3420241
1268608 00 1268608 1253749
881885 00 881885 579767
2388557 00 2388557 2213174
2917466 00 2917466 2318248
107972 00 107972 5067
2125054 00 2125054 2743447
104319 00 104319 740308
2098348 00 2098348 1568466
140539 00 140539 10476
208547440
3290713 211838153 149287687274
ANALYSIS OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
YEAR ENDED JUNE 30 197 9
BALANCE
JULY 1 1978
RECEIPTS
DISBURSEMENTS
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skldaway Institute of Oceanography
1845 279 34 20 58803873 t 19 811 97868
959 388 48 18 32965442 18 273 41244
2616 952 95 30 60605065 29 962 98657
6255 675 41 58 20014506 57 602 63425
49 749 50 3 62849782 3 605 93517
56 130 99 1 84795850 1 845 01153
112 307 20 2 66546473 2 705 11662
57 51 3 16 3 06632260 3 080 72249
272 561 54 3 88938712 4 052 91625
81 374 07 2 30378223 2 301 24231
740 986 97 6 37199483 6 183 93873
54 088 95 2 21699931 2 201 50071
9 m 88 1 35534513 1 351 72091
194 611 73 1 77082063 1 821 19494
27 792 73 3 23675156 3 213 12083
318 136 15 3 83095792 3 927 52390
40 307 86 5 21306008 5 197 94571
158 749 69 3 81296637 3 821 31399
17 708 60 1 13318634 1 138 28260
8 171 6 2 1 00285415 996 45509
130 46 34870455 344 44213
36 914 89 1 14090906 1 136 52049
27 301 09 1 25620796 1 090 33625
45 573 05 80088021 814 04422
32 944 32 24885227 276 13575
14 057 48 83479966 836 04730
11 125 81 78124616 686 89564
13 328 20 59017948 596 02822
155 374 33 1 28771757 1 240 54398
39 024 61 1 23159394 1 224 60832
29 906 98 1 25068423 1 211 73821
3 406 41 26938095 270 72192
00 30139430 301 39430
BALANCE
JUNE 30 1979
262133939
101563046
326001703
685318622
7231215
5907796
7265531
4311327
10903241
8391399
92904307
6958755
1273610
14423742
5092346
221570
17
5542223
15040207
1261234
1457068
439288
4130346
19317280
3240904
566084
1280984
10547633
747946
20254792
4601023
6885300
206544
S 1428518645 SI 85 412 788 52 SI 83 124 410 45 S 1657356452
275
STATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA276
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
STATE OTh ER T01 AL
FUNDS FUNDS REVENUES
25 369415 00 26 436 450 25 51805 865 25
37 278195 00 14 790 726 30 52068 921 JO
25 699150 00 17 771 823 95 43470 973 as
69 266800 00 47 132 630 50 116399 430 so
4 063000 00 3 509 220 28 7572 220 28
3 889800 00 1 989 713 50 5879 513 so
4 775100 00 2 449 142 88 7224 242 88
6 523000 00 3 276 719 34 9799 719 34
5 025285 00 4 490 888 49 9516 173 49
4 715950 00 2 454 775 77 7170 725 77
9 502225 00 4 855 877 20 14358 102 20
4 092400 00 1 605 775 51 5698 175 51
3 119600 00 1 712 732 56 4832 332 bb
3 092900 00 1 585 439 44 4678 339 44
4 563428 00 2 990 663 54 7554 091 S4
6 485000 00 3 562 327 61 10047 327 bl
8 869309 00 3 345 851 17 12215 160 17
3 017200 00 2 165 102 50 5182 302 50
2 273100 00 980 224 87 3253 324 8
1 788100 00 1 247 219 46 3035 319 46
1 165935 00 316 023 81 1481 958 81
1 792100 00 832 192 08 2624 292 08
2 588400 00 1 186 602 70 3775 002 7 0
1 853930 00 1 026 721 41 2880 651 41
883225 00 142 984 35 1026 209 3b
1 742700 00 952 637 82 2695 337 82
1 644300 00 1 088 961 22 2733 261 22
1 476500 00 539 263 17 2015 763 17
2 237410 00 950 692 53 3188 102 S3
2 601723 00 727 177 59 3328 900 59
2 002700 00 1 215 819 35 3218 519 3b
861300 00 205 355 04 1066 655 04
CARRYOVER TOTAL
FROM PRIOR FUNDS
YEAR AVAILABLE
00 5180586525
5050700 5211942830
00 4347097395
00 11639943050
00 7 572 220 28
00 5 879 513 50
00 7 224 242 88
00 9 799 719 34
00 9 516 173 49
00 7 170 725 77
00 14 358 102 20
00 5 698 175 51
00 4 832 332 56
00 4 678 339 44
00 7 554 091 54
00 10 047 327 61
00 12 215 160 17
00 5 182 302 bO
00 3 253 324 87
00 3 035 319 46
00 1 481 958 81
00 2 624 292 08
00 3 775 002 70
00 2 880 651 41
00 1 026 209 3b
00 2 695 337 82
00 2 733 261 22
00 2 015 763 17
00 3 188 102 b3
00 3 328 900 59
00 3 218 519 35
00 1 066 655 04
00
00
00
525425918000 15753773619 S41179691619 S
5050700 41184742319STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1979

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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
PERSONAL OPERATINC TOTAL AVAILABLE OVER
SERVICES EXPENSES EXPENDITURES EXPENDITURES TOTAL
36124202 63 15508843 22 51633045 85 17281940 51 805 86b 25
41105517 04 10941113 29 52046630 33 7279797 52 119 428 30
33636856 20 9870228 36 43507084 56 3611061 43 470 973 9b
85319557 34 31083685 62 116403242 96 381246 116 399 430 bO
5495383 42 2108574 24 7603957 66 3173738 7 572 220 28
4624264 80 1244822 74 5869087 54 1042596 5 879 513 bO
5405365 19 1817425 26 7222790 45 145243 7 224 242 88
7434105 99 2358545 99 9792651 98 706736 9 799 719 34
6486377 81 3106090 63 9592468 44 7629495 9 516 173 49
5305164 50 1842601 02 7147765 52 2296025 7 170 72b 77
11351592 97 3000269 24 14351862 21 623999 14 358 102 2U
4351538 67 1328890 46 5680429 13 1774638 5 698 175 51
3870239 76 961349 97 4831589 73 74283 4 832 332 56
3428157 70 1246378 25 4674535 95 380349 4 678 339 44
5440406 54 2098290 95 7538697 49 1539405 7 554 091 b4
7519188 31 2527956 83 10047145 14 18247 10 047 327 fal
9566577 39 2634973 96 12201551 35 1360882 12 215 160 17
3713061 93 1468911 49 5181973 42 32908 5 182 302 50
2404538 76 840367 92 3244906 18 841869 3 253 324 87
1905765 94 1096471 79 3002237 73 3308173 3 03b 319 4b
1065726 78 414599 61 1480326 39 163242 1 481 958 81
1928343 00 694073 12 2622416 12 187596 2 624 292 08
2903352 36 865816 69 3769169 05 583365 3 77b 002 7 0
2050879 43 829731 14 2880610 57 4084 2 880 651 41
723046 92 303157 49 1026204 41 494 1 026 209 3b
2042553 41 654827 73 2697381 14 204332 2 695 337 82
2021438 73 711809 46 2733248 19 1303 2 733 261 22
1327360 30 685073 34 2012433 64 332953 2 01b 763 17
2507852 4 677992 70 3185845 12 225741 3 188 102 bi
2510034 03 819515 44 3329549 47 64888 3 328 900 by
2106559 82 1111939 74 3218499 56 1979 3 218 519 3b
706419 46 358666 45 1065085 91 156913 1 06b 6bb 04
OTHER
Skidaway Institute of Oceanography
00
00
00
00
30638142905 SlOb21299414 S411b9442319 25300000 S4118474231927
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1979
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 Institute
Marine Resources Extension Center
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
STATE
FUNDS
OTHER
FUNDS
TOTAL
REVENUES
306590500 2377235306 2683825806
36530000 67237136 103767136
287851500 133024740 420876240
1759940000
1228900000
1192271500
35558400
47200000
87478300
67550000
2643935501
859461371
958865204
36788231
10237815
60008
114585725
4403875501
2088361371
2151136704
72346631
57437815
87538308
182135725
CARRYOVER
FROM PRIOR
YEAR
00
TOTAL
FUNDS
AVAILABLE
00 2683825806
00 103767136
00 420876240
4403875501
nn 20 883 613 71
00 21 511 367 04
00 723 466 31
00 574 378 15
00 875 383 08
182135725
5049870200 S 7201431037 SI 2251301237 S
00 S12251301237STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1979
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 Institute
Marine Resources Extension Center
Veterinary Medicine Experiment
Station
OTHER
Skidaway Institute of Oceanography
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
1546769021 1137978595 2684747616 921810 2683825806
69479620 33905883 103385503 381633 103767136
335793945 83242307 419036252 1839988 420876240
2750443257
1417502218
1777662587
43127397
40564324
54018926
106639340
1632308871
670869731
369696937
29561164
170451
49
33458773
75504380
4382752128
2088371949
2147359524
72688561
57609473
87477699
182143720
21123373

10578
3777180
341930
171658
60609
7995
4403875501
2088361371
2151136704
72346631
57437815
87538308
182135725
8142000635 4083571790 12225572425
25728812 12251301237280
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
5 82504302 813 17643 5 01186659
1 02064790 12 87993 1 00776797
1 37960465 26 37544 1 35322921
13 18622174 4014 59939 9 17162235
92968969 90207 92878762
14839333 6 05136 14234197
14846624 15800 14830824
23176523 1 39500 23037023
63623169 5 91968 63031201
69854283 00 69854283
3 53406727 81941105 92 75044 00 3 44131683 81941105
21269478 32869 21236609
1 32903047 83 99731 1 24503316
64571543 6 55185 63916358
3 11517427 63 72202 3 05145225
1 88283424 82 48159 1 80035265
1 11391061 17 35851 1 09655210
10569843 2 14459 10355384
00 00 00
1152844 00 1152844
8673095 85050 8588045
10656995 45850 10611145
7602102 00 7602102
1288277 2 67500 1020777
8713859 92546 8621313
10861633 1 15400 10746233
19098719 9 59148 18139571
9787520 3 38520 9449000
81402545 8 07673 80594872
32827101 00 32827101
1286855 00 1286855
571807 00 571807
CARRYOVER
FROM PRIOR
YE7AR
147293353
142848385
17901342
509627830
6796037
19258615
3708227
29623533
00
11773931
10075902
00
18633591
52212530
00
42485357
87861191
9205305
6301436
00
1243626
7900098
561106
8169166
1845471
5368388
9454361
5592889
14357997
24865002
00
148221
49841
TOTAL
FUNDS
AVAILABLE
648480012
243625182
153224263
1426790065
99674799
33492812
18539051
52660556
63031201
81628214
354207585
81941105
39870200
176715846
63916358
347630582
267896456
11886051a
16656820
00
2396470
16488143
11172251
15771268
2866248
13989701
20200594
23732460
23806997
105459874
32827101
1435076
621648
3890237639 525790917 3364446722 1195162731 4559609453STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
PERSONAL OPERATING TOTAL
SERVICES EXPENSES EXPENDITURES
270023796 225519105 495542901
35254049 29603096 64857145
75755620 42262055 118017675
748030626 347149982 1095180608
69865280 39330465 109195745
8269683 1448396 9718079
12766850 1817484 14584334
13540474 4449450 17989924
45076733 19780492 64857225
31383655 34770556 66154211
192472419 118731707 311204126
44089034 32093383 76182417
12962671 1570479 14533150
70234096 38211954 108446050
28368766 29826565 58195331
119772302 55659811 175432113
61494013 106659101 168153114
64457622 46309926 110767548
6248193 1649340 7897533
00 00 00
482159 129033 611192
6450058 1288729 7738787
10355129 1542041 11897170
5686958 777596 6464554
00 149091 149091
6909304 1564640 8473944
6431235 1731431 8162666
11956686 7111672 19068358
6658256 1193907 7852163
60215195 29129580 89344775
15907185 16735721 32642906
602052 172937 774989
00 324639 324639
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
152937111
178768037
35206588
331609457

9520946
23774733
3954717
34670632
1826024
15474003
43003459
5758688
25337050
68269796
5721027
172198469
99743342
8092967
8759287
00
1785278
8749356
724919
9306714
2717157
5515757
12037928
4664102
15954834
16115099
184195
660087
297009
648480012
243625182
153224263
1426790065
99674799
33492812
18539051
52660556
63031201
81628214
354207585
81941105
39870200
176715846
63916358
347630582
267896456
118860515
16656820
00
2396470
16488143
11172251
15771268
2866248
13989701
20200594
23732460
23806997
105459874
32827101
1435076
621648
2041720099 1238694364 3280414463 1279194990 4559609453282
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
TRANSFERS CARRYOVER TOTAL
STATE OTHER BETWEEN TOTAL FROM PRIOR FUNDS
FUNDS FUNDS FUNDS REVENUES YEAR AVAILABLE
137000000
139320000
300600000
1130045300
381
11
1170
12
1638
3927
2012
2822
4554
2041
1364
6075
58
51700
60000
52100
50000
06500
12000
78000
49500
56400
47800
41300
91500
32400
784 770 01
50 000 00
311 737 26
2536 434 34
95 84 00 00
112 540 30
55 970 48 00 00
42 76
2 514 32
2 998 01 00
32 967 07 00
81317643 296794644
1287993 145607993
2637544 334411270
401459939 1785148673
902 07 382 514 91
6 051 36 17 651 36
158 00 1 170 679 00
1 395 00 126 435 30
5 919 68 1 699 955 16
00 3 927 120 00
92 750 44 2 105 530 44
00 2 822 537 76
328 69 4 557 407 01
83 997 31 2 128 473 32
6 551 85 1 370 964 85
63 722 02 6 172 604 09
82 481 59 140 805 59
00 296794644
00 145607993
00 334411270
00 1785148673
00 38251491
00 1765136
2885 79 117356479
00 12643530
00 169995516
00 392712000
00 210553044
00 282253776
21170 42 457857743
00 212847332
00 137096485
00 617260409
00 14080559
1 578 24800 26 58282 17 35851 1 62218933 2 793 98 1 62498331
00 00 2 14459 214459 00 214459
134 00000 00 00 00 00 00 13400000 00 00 00 13400000 00
00 51 12865 85050 5197915 00 5197915
1 466 53300 00 00 00 45850 00 1 46699150 00 1 250 01 00 1 46824151 00
11 75000 3 00000 2 67500 1742500 51 241 13 6866613
1 768 46000 6 44051 92546 1 77582597 63 034 49 1 83886046
45 00000 00 1 15400 4615400 00 4615400
1 466 32100 00 9 59148 1 47591248 00 1 47591248
00 6 06678 3 38520 945198 100 836 56 11028854
00 5080 8 07673 812753 00 812753
51 50000 59312 00 5209312 00 5209312
00 4 18406 00 418406 00 418406
00
00
00
00
00
4966275700 398811713 525790917 5890878330 24321238 5915199568STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1979
CAPITAL OUTLAY
EXPENDITURES
PERSONAL
SERVICES
OTHER
COSTS
EXCESS OF FUNDS
TOTAL AVAILABLE OVER
EXPENDITURES 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
Kennesaw 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
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
4334 83 2 958 591 73 2 962 926 56 5 019 88 2 967 946 44
00 1 456 079 93 1 456 079 93 00 1 456 079 93
00 3 344 032 23 3 344 032 23 80 47 3 344 112 70
327413 93 17 523 642 26 17 851 056 19 430 54 17 851 486 73
989 01 382 782 95 383 771 96 1 257 05 382 514 91
00 17 251 36 17 251 36 400 00 17 651 36
00 1 171 275 00 1 171 275 00 2 289 79 1 173 564 79
280 90 126 154 40 126 435 30 00 126 435 30
00 1 568 993 23 1 568 993 23 130 961 93 1 699 955 16
00 3 926 453 46 3 926 453 46 666 54 3 927 120 00
4692 58 2 100 837 86 2 105 530 44 00 2 105 530 44
00 2 822 495 00 2 822 495 00 42 76 2 822 537 76
00 4 557 392 96 4 557 392 96 21 184 47 4 578 577 4 3
00 2 128 473 32 2 128 473 32 00 2 128 473 32
00 1 367 852 78 1 367 852 78 3 112 07 1 370 964 85
00 6 171 877 55 6 171 877 55 726 54 6 172 604 09
00 140 782 59 140 782 59 23 00 140 805 59
00 1 62487854 1 62487854 10477 1 62498331
00 214459 214459 00 214459
00 13400000 13400000 00 13400000
00 00 00 00 00
00 5197915 5197915 00 5197915
00 1 46699150 1 46699150 1 25001 1 46824151
00 00 00 00 00
00 1437115 1437115 54 29498 6866613
00 1 77488474 1 77488474 63 97572 1 83886046
780872 3833738 4614610 790 4615400
00 1 47591248 1 47591248 00 1 47591248
00 338520 338520 106 90334 11028854
00 807673 807673 5080 812753
00 5207543 5207543 1769 5209312
00 418406 418406 00 418406
Skidaway Institute of
Oceanography
00
00
00
34551997 5841618956 5876170953 39028615 5915199568285

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
truction Fund operations of Georgia Institute of Technology provided
The total approved budget for the Resident Instruction Fund operations or Georgia institute 01 lecimuxoyy u
for exDenditures totaling 5391037000 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
OVER
UNDER
Excess of Funds Available over Expenditures
s 25 369 415 00 25 369 415 00 00
28 540 955 00 26 436 450 25 2 104 504 lb
53 910 370 00 51 805 865 25 2 104 504 75
s 36 694 388 00 36 124 202 63 570 185 37
17 215 982 00 15 508 843 22 1 707 138 78
53 910 370 00 51 633 172 045 819 85 40 S 2 277 172 324 819 15
40
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 2818307100 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
306590500
2511716600
28 183 071 00
16 12 095 087 362 709 00 00
28 183 071 00
OVER
UNDER
306590500 00
2377235306 134481294
2683825806 134481294
1546769021
1137978595
62767179
70792305
Excess of Funds Available over Expenditures
2684747616 133559484
921810 921810UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
287
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology pro
vided for expenditures totaling 114646000 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
365 300 00 365 300 00 00
781 160 00 672 371 36 108 788 64
1146 460 00 1037 671 36 108 788 64
715 597 00 694 796 20 20 800 80
430 863 00 339 058 83 91 804 17
1146 460 00 1033 855 03 112 604 97
3 816 33 3 816 33
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Southern Technical Institute operations of Georgia Institute of Technology provided
for expenditures totaling 425097000 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
2 878 515 00 2 878 515 00 00
1 372 455 00 1 330 247 40 42 207 60
4 250 970 00 4 208 762 40 42 207 60
3 382 064 00 3 357 939 45 24 124 55
868 906 00 832 423 07 36 482 93
4 250 970 00 4 190 362 52 60 607 48
18 399 88 18 399 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
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology Regular provided for
ditures totaling 297329300 A comparison of anticipated funds available and budgeted expenditures to actual funds
expenditures totaling
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
122500000
174329300
S 297329300
297329300
OVER
UNDER
1 1 225 593 000 796 00 44 154 496 00 56
2 818 796 44 154 496 56
2 818 791 70 154 501 30
4 74 S 4 74
SOUTHERN TECHNICAL INSTITUTE
The total approved budget for the Unexpended Plant Fund of Georgia Institute of Technology Southern Technical
Institute provided for expenditures totaling 14500000 A comparison of anticipated funds available and budgeted
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
14500000 00 14500000 14500000 415000 14915000 14413486 501514 00 415000 415000
14500000 86514 501514

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 Georgia State University provided for expendi
tures totaling 5293699400 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
3727819500
1560829200
5288648700
3727819500
1479072630
5206892130
00
81756570
81756570
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
50 507 00 50 507 00 00
52 936 994 00 52 119 428 30 817 565 70
s 41 747 777 00 41 105 517 04 642 259 96
11 52 189 936 217 994 00 00 10 52 941 046 113 630 29 33 248 103 71
890 363 67
72 797 97 72 797 97
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
148882000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
139320000
9562000
148882000
1 393 62 20000 87993 32 740 00 07
1 456 07993 32 740 07
1 456 07993 00 32 740 07 00
Big
290 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the Medical College of Georgia provided for
expenditures totaling 4575624000 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
2569915000
2005709000
45 756 240 00
33 12 694 061 672 568 00 00
45 756 240 00
ACTUAL
OVER
UNDER
2569915000 00
1777182395 228526605
4347097395 228526605
Excess of Funds Available over Expenditures
3363685620 5781580
987022836 219133964
4350708456 224915544
3611061 3611061
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 4419233900 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
17 26 599 592 400 939 00 00 17 26 599 439 400 355 00 01 153 583 00 99
44 192 339 00 44 038 755 01 153 583 99
27 16 895 296 429 910 00 00 27 16 504 323 432 088 57 71 390 26 996 178 43 71
44 192 339 00 43 827 211 521 233 28 73 364 211 817 233 72
73
The above comparison indicates that Operating Expenses were overspent by 2617871 Actual funds available were
15358399 less than anticipated and actual expenditures were 36481772 less than approved budget provisions which
resulted in funds available exceeding expenditures by 21123373
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 OP 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
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Regular provided for
expenditures totaling 135260000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1 006 000 00 1 006 000 00 00
346 600 00 338 112 70 8 487 30
1 352 600 00 1 344 112 70 8 487 30
1 352 600 00 1 344 032 80 23 47 8 567 80 77 47
TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Talmadge Memorial Hospital
provided for expenditures totaling 200000000 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
200000000 200000000
200000000 200000000 00
00 00292
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 11796384600 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
6926680000
4869704600
117 963 846 00
86 31 707 256 049 797 00 00
117 963 846 00
6926680000
4713263050
00
156441550
11639943050 156441550
8531955734 138749166
3108368562 17311138
11640324296 156060304
381246 381246
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 2153131700 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1228900000
924231700
21 5 31 317 00
14 6 574 956 910 407 00 00
21 531 317 00
1228900000
859461371
2088361371
1417502218
670869731
2088371949
JrL
10578
00
64770329
64770329
39988782
24770969
64759751
10578UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
293
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
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 2213360500 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1192271500
1021089000
1192271500
958865204
00
62223796
2213360500
2151136704
62223796
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
18 242 607 00 17 776 625 87 465 981 13
3 890 998 00 3 696 969 37 194 028 63
22 133 605 00 21 473 595 24 660 009 76
37 771 80 37 771 BO
MARINE INSTITUTE
The total approved budget for the Marine Institute operations of the University of Georgia provided for expenditures
totaling 78159900 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
35558400
42601500
78159900
35558400
36788231
72346631
00 5813269
5813269
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
44641900
33518000
78159900
iiL
43127397
29561164
72688561
341930
1514503
3956836
5471339
341930294
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
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Marine Resources pension Center operations of the vetof Georjriarovide
fundedreT expenditure 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
472000 137617 00 00 47200000 10237815 00 3523885
s 609617 00 57437815 40564324 17045149 3523885
410865 198752 609617 00 00 00 522176 2830051
57609473 171658 3352227 171658
VETERINARY MEDICINE EXPERIMENT STATION
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
cess of Funds Available over Expenditures
87478300 00 87478300 87478300 60008 87538308 54018926 33458773 00 60008 60008
53821100 33657200 197826 198427
87478300 87477699 60609 601
60609
Actual funds available were
600
funds
available
made SSSSSS oulgetapprovarf 2TL1r5rofetW
of Georgia
iversity System of Georgia collectively had
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
295
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the University of Georgia Regular provided for expendi
tures totaling 1980161500 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1103145300
877016200
1980161500
1980161500
1103145300 00
557190219 319825981

1660335519 319825981
1660343199 319818301
7680
7680
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended Plant Fund of the University of Georgia Agricultural Experiment Stations
provided for expenditures totaling 20900000 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
209 000 00 209 000 00 00
00 605 907 58 605 907 bH
209 000 00 814 907 58 605 907 58
209 000 00 814 400 507 24 34 605 400 507 24
34

The above comparison indicates that Capital Outlay was overspent by 60540024 Actual funds available were
60590758 more than anticipated and actual expenditures were 60540024 more than approved budget provisions which
resulted in funds available exceeding expenditures by 50734 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 continued
COOPERATIVE EXTENSION SERVICE
d the University of Georgia Cooperative Extension Service
prov
The total aooroved budqet for the Unexpended Plant Fund of the University of Georgia oopexauvt l ZZZZl
ided for expenditures totaling 6000000 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
ACTUAL
OVER
UNDER
6000000 00 6000000 6000000 142400 6142400 6142400 00 00 142400 142400
6000000 142400
00
more
be f
Santicipa
iled 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
excesTof budget approval they would be in violation of budget and appropriation laws of the State
made expenditures in
of Georgia
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Unexpended Plant Fund of the University of Georgia Marine Resources Extension
Center lid not proviaTfor 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
M
jm
OVER
ACTUAL UNDER
371799 96 371799 96
371799 96 371799 96
00 00
The above comparison indicates that Capital Outlay was overspent by 37179996
If the institutions under the direction of the Board of Regents of the University System of Gfor9ia ftively had
made expenditures in excess of budget approval they would be in violation of budget and appropriation laws of the State of
GeorgiaUNITS OP 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 expenditures
totaling 780621400 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 063 000 00 4 063 000 00 00
3 743 214 00 3 509 220 28 233 993 72
7 806 214 00 7 572 220 28 233 993 72
5 475 338 00 5 495 383 42 20 045 42
2 330 876 00 2 108 574 24 222 301 76
7 806 214 00 7 603 957 66 202 256 34
31 737 38 31 737 38
The above comparison indicates that Personal Services were overspent by 2004542 Actual funds available were
23399372 less than anticipated and actual expenditures were 20225634 less than approved budget provisions which
resulted in expenditures exceeding funds available by 3173738
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 Albany State College provided for expenditures totaling
39031700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
38151700
880000
39031700
38151700
99791
38251491
00
780209
780209
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
39031700
38377196
125705
654504
125705UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
BUDGETED
388980000
205327900
ACTUAL
388980000
198971350
OVER
UNDER
00
6356550
5 943 079 00 5 879 513 50 63 565 50
4 1 5 630 312 943 921 158 079 00 00 00 4 1 624 244 264 822 80 74 6 67 656 335 20 26
5 869 087 54 73 991 46
Excess of Funds Available over Expenditures
1042596
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College Provided fo
1843200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
1160000 683200 1843200 S 1160000 605136 1765136 1725136 40000 00 78064 78064
1843200 118064
40000

UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 2g9
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
tat1J tLanod bud9ft for the Resident Instruction Fund operations of Augusta College provided for expenditures
ltlLx rf z IncludeVn the approved budget are provisions for the regular program and programs funded by
dturefmaybfsumnarirasSliowsf1C1Pated ees to actual fund available anl expen
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
Excess of Funds Available over Expenditures
4 2 7 775 513 288 100 332 432 00 00 00 4 2 775 449 100 142 00 88 64 64 88 22 65 1 189 189 602 961 641 452 00 1
7 5 1 7 224 405 817 222 1 242 365 425 790 452 88 19 26 45 43 1 7
5 1 7 493 794 288 968 464 432 00 00 00 81 26 5S
43
I

he abve comparison indicates that Operating Expenses were overspent by 2296126 Actual funds available were
56418912 less than anticipated and actual expenditures were 6564155 less than approved budget provisions which resulted
in funds available exceeding expenditures by 145243
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
CiGO JTCJ13 300
UNITS 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 ftedxpendiKresto lllutTfTlllillltl expendi
117117800 A comparison of anticipated funds available and budgeted expenditures
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1170 521 657 00 00 117052100 15800 00 49900
1171 178 00 00 117067900 288579 49900 288579
1171 178 00 117356479 238679
117117800 117127500 9700
228979 228979
The above comparison indicates that Capital Outlay was overspent by 9700 Actual funds available were 238679
more than anticipated and actual expenditures were 9700 more than approved budget provisions which resulted m funds
available exceeding expenditures by 228979 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
Georgia301
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 expenditure
totaling 5993204200 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
6 523 000 00 6 523 000 00 nn
3 409 042 00 3 276 719 34 132 322 66
9 932 042 00 9 799 719 34 132 322 66
7 459 760 00 7 434 105 99 25 654 01
2 472 282 00 2 358 545 99 113 736 01
9 932 042 00 9 792 7 651 067 98 36 139 7 390 067 m
36
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Columbus College provided for expenditures totaling
13950500 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
12500 127005 00 00 12 113 50000 93530 13 00 06970
139505 00 126 43530 13 06970
139505 00 126 43530 00 13 06970 00
B
302
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction eraons rt VleytatColle Pvided for
runTefLtrtctedurTcc
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
502528500
338140900
840669400
502528500
449088849
951617349
00
110947949
110947949
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
607161100
233508300
840669400
1L
648637781
310609063
959246844
7629495
41476681
77100763
118577444
7629495
The above comparison indicates thatersonalServicewereverspenbyJ 766 expenditures wer
1 and Operating Expenses were over
ctual expenditures were
ures exceeding funds available by 7629495
spent by 77100763 Actual funds available were 110947949 more than an
1 18577444 more than approved budget provisions which resulted m expendit
Budget amendments should be filed whenever additional funds become available
Georgia
UNEXPENDED PLANT FUND
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
163806500
4202500
168009000
168009000

ACTUAL
163806500
6189016
169995516
156899323
13096193
OVER
UNDER
00
1986516
1986516
11109677
13096193UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
303
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 710892000 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 715 950 00 4 715 950 00 00
2 392 970 00 2 454 775 77 61 805 77
7 108 920 00 7 170 725 77 61 805 77
5 287 219 00 5 305 164 50 17 945 50
1 821 701 00 1 842 601 02 20 900 02
7 108 920 00 7 147 765 52 38 845 52
22 960 25 22 960 25
The above comparison indicates that Personal Services were overspent by 1794550 and Operating Expenses were over
spent by 2090002 Actual funds available were 6180577 more than anticipated and actual expenditures were 3884552
more than approved budget provisions which resulted in funds available exceeding expenditures by 2296025 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 College provided for expenditures totaling
392712000 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
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
392712000 392712000
392712000 3 926453 46 66654
66654 66654304
UNITS 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 expendi
The total approvea buaget T approved budget are provisions for the regular program and programs funded
byrrLtrL1ed9fundsf51A8comParisonCofnticipaLdPrunL available anl 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
9 4 502 949 225 584 00 00 9 4 14 11 3 14 502 855 358 351 000 351 6 225 877 102 592 269 862 239 00 20 20 97 24 21 99 S 93 93 74 24 99 6 706 706 985 961 946 239 00 80
14 451 809 00 80
11 3 14 426 025 451 578 231 809 00 00 00 03 76 79
99
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
210 90550 0 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expend
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
s 017 780 00 2 012 780 00 00
96 275 00 92 750 44 3 524 bfa
2 109 055 00 2 105 530 44 3 524 56
2 109 055 00 2 105 530 44 00 6 3 524 56
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
305
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 578938400 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
4 092 400 00 4 092 400 00 00
1 696 984 00 1 605 775 51 91 208 49
5 789 384 00 5 698 175 51 91 208 49
s 4 382 259 00 4 351 538 67 30 720 33
1 407 125 00 1 328 890 46 78 234 54
5 789 384 00 5 680 429 13 108 954 87
17 746 38 17 746 38
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided for expenditures
totaling 282249500 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
2 822 495 00 2 822 495 00
2 822 495 00 00 2 822 42 537 76 76

2 822 495 00 2 822 495 42 00 76
00
4276
4276
00
4276K
306
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
KENNESAW COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
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 3 119 600 00 3 119 600 00 00
1 740 428 00 1 712 732 56 27 69544
4 860 028 00 4 832 332 56 27 69544
s 3 R76 902 nn 3 870 239 76 6 66224
983 126 00 961 349 97 21 77603
4 860 028 00 4 831 589 742 73 83 28 43827
74283
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw College provided for expenditures totaling
464956300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendr
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
455456400
9499900
ACTUAL
455456400
284301
OVER
UNDER
00
9215599
464956300
00
455740701
2117042
9215599
2117042
464956300 457857743 7098557
464956300 455739296 9217004
S 2118447 s 2118447SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 477116400 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
3 092 900 00 3 092 900 00 00
1 678 264 00 1 585 439 44 92 824 56
4 771 164 00 4 678 339 44 92 824 56
3 469 785 00 3 428 157 70 41 627 30
1 301 379 00 1 246 378 25 55 000 75
4 771 164 00 4 674 535 95 96 628 05
3 803 49 3 803 49
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of North Georgia College provided for expenditures totaling
213899100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
2041 478 00 2 041 478 00 00
97 513 00 86 995 32 10 517 68
2138 991 00 2 128 473 32 10 517 68
2138 991 00 2 128 473 32 00 s 10 517 68 00
308
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
Liie uwLaj QFf x i3 vamilai nrnaram anH nrnaramR funded
tures totaling 781671400
by restricted funds A comparis
expenditures may be summarized as follows
Included in the approved budget are provisions for the regular program and programs funded
son of anticipated funds available and budgeted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
456342800
325328600
S 781671400
456342800
299066354

755409154
OVER
UNDER
00
26262246
26262246
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
560619600
221051800
781671400
544040654
209829095
16578946
11222705
753869749 27801651
S 1539405 S 1539405
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
5137209600 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
1 1 364 7 372 413 683 096 00 00 00 1 1 1 364 6 370 367 3 413 551 964 852 112 00 85 85 78 07 1131 00 15
1131 4243 3112 15
1 372 096 00 22
07
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
309
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 1014218300 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
6 485 000 00 6 485 000 00 00
3 657 183 00 3 562 327 61 94 855 39
10 142 183 00 10 047 327 61 94 855 39
7 538 978 00 7 519 188 31 19 789 69
2 603 205 00 2 527 956 83 75 248 17
10 142 183 00 s 10 047 145 182 14 47 95 037 182 86 47
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
757195100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
i 075 496 915 036 00 00
7 571 951 00
7 571 951 00

607591500 00
9668909 139934691
617260409 139934691
617187755 140007345
72654 72654i
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 rations of WesoarndrograsfunferSf3
rfstricLf furs67icomparrsondff 7 ea 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
8 3 869 591 309 370 00 00 8 3 869 345 309 851 00 17 245 518 00 83
12 460 679 00 12 215 160 17 245 518 83
9 2 12 690 770 460 477 202 679 00 00 00 9 2 566 634 577 973 39 96 123 135 259 899 228 127 61 04
12 201 551 35 65
13 608 82 13 608 82
UNEXPENDED PLANT FUND
The total approved budgf for t2r0SSSB0trtSES rSSiSSTfdi
14131600 A comparison of anticipated funds available ana cuageteu uiiicuuim
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
5832400 8299200 5832400 8248159 00 51041
14131600 14080559 51041
14131600 14078259 53341
2300 S 2300
mUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
311
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided
for expenditures totaling 522442900 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
301720000
220722900
301720000
216510250
00
4212650
5 224 429 00 5 182 302 50 42 126 50
3 718 678 00 3 713 061 93 5 616 07
1 505 751 oo 1 468 911 49 36 839 51
5 224 429 00 5 181 973 329 42 08 42 455 329 58 08
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expendi
tures totaling 162348000 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
157824800
4523200
162348000
00
157824800
4394133
162218933
162348000 162498331
162348000 162487854
10477
00
129067
129067
2 793 98
1 503 31
1 398 54
104 77

The above comparison indicates that Capital Outlay was overspent by 139854 Actual funds available were 150331
more than anticipated and actual expenditures were 139854 more than approved budget provisions which resulted in funds
available exceeding expenditures by 10477 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
Georgia312
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany Junior College provided for expendi
tures totaling 32 9740600 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
227310000
102430600
329740600
242586500
87154100
329740600

ACTUAL
227310000
98022487
325332487
240453826
84036792
324490618
841869
OVER
UNDER
00
4408113
4408113
2132674
3117308
5249982
841869
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
0800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
250800 A compar
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 250800 ACTUAL 214459 214459 00 OVER UNDER 36341
250800 36341
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
313
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
expenditures totaling 313818700 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1 788 100 00 1 788 100 00 00
1 350 087 00 1 247 219 46 102 867 54
3 138 187 00 3 035 319 46 102 867 54
1 926 756 00 1 905 765 94 20 990 06
1 211 431 00 1 096 471 79 114 959 21
3 138 187 00 3 002 237 73 135 949 27
33 081 73 33 081 73
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Atlanta Junior College provided for expenditures totaling
13400000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
13400000 13400000
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
13400000 13400000
S 00
00314
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 expen
ditures toaUngl 490 38900 included in the approved budget are provisions for the regular program and programs funded
Cy restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
OVER
UNDER
Excess of Funds Available over Expenditures
s 1 165 935 00 1 165 935 00 00
324 454 00 316 023 81 8 430 19
1 490 389 00 1 481 958 81 8 430 19
s 1 067 013 00 1 065 726 78 1 286 22
423 376 00 414 599 61 8 776 jy
1 490 389 00 1 480 1 326 632 39 42 10 1 062 632 61
42
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
315
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 expen
ditures totaling 263736900 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
OVER
UNDER
Excess of Funds Available over Expenditures
s 1 792 100 00 1 792 100 00 00
845 269 00 832 192 08 13 06 y2
2 637 369 00 2 624 292 08 13 076 92
1 943 157 00 1 928 343 00 14 814 00
2 694 637 212 369 00 00 2 694 622 073 416 12 12 138 88
14 952 88
1 875 96 1 875 96
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
07400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
5207400 A comp
tures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5207400 5197915
5207400 5197915
S 00
9485
00JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College provided for expendi
tures totaling 384295100 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
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
2 588 400 00 2 588 400 00 00
1 254 551 00 1 186 602 70 67 948 30
3 842 951 00 3 775 002 70 67 948 30
2 932 042 00 2 903 352 36 28 689 64
910 909 00 865 816 69 45 092 31
3 842 951 00 3 769 169 05 73 781 95
5 833 65 5 833 65
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
146653300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
ACTUAL
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
146653300
00
146653300
45850
00
45850
146653300
146699150
45850
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
00
125001
146653300 146824151
125001
170851
Capital Outlay
Excess of Funds Available over Expenditures
146653300 146699150
125001
45850
125001
The above comparison indicates that Capital Outlay was overspent by 45850 Actual funds available were 170851
more than anticipated and actual expenditures were 45850 more than approved budget provisions which resulted in funds
available exceeding expenditures by 125001 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
317
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 281486200 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1 853 930 00 1 853 930 00 00
960 932 00 1 026 721 41 65 789 41
2 814 862 00 2 880 651 41 65 789 41
2 049 073 00 2 050 879 43 1 806 43
765 789 00 829 731 14 63 942 14
2 814 862 00 2 880 610 40 57 84 65 748 40 57 84
The above comparison indicates that Personal Services were overspent by 180643 and Operating Expenses were over
spent by 6394214 Actual funds available were 6578941 more than anticipated and actual expenditures were 6574857
more than approved budget provisions which resulted in funds available exceeding expenditures by 4084 Budget amend
ments 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
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 102144600 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
883225 00 88322500 00
138221 00 14298435 4 76335
1021446 00 102620935 4 76335
723231 00 72304692 18408
298215 00 30315749 4 94249
1021446 00 102620441 4 75841
494 494
The above comparison indicates that Operating Expenses were overspent by 494249 Actual funds available were
476335 more than anticipated and actual expenditures were 475841 more than approved budget provisions which resulted
in funds available exceeding expenditures by 494 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
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 6599100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1175000 5424100 1175000 567500 00 4856600
6599100 1742500 4856600
00 5124113 5124113
6599100 6866613 267513
6599100 1437115 5161985
5429498 5429498
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
I
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 expenditures
totaling 273568400 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
174270000
99298400
174270000
95263782
00
4034618
2 735 684 00 2 695 337 82 40 346 18
2 054 957 00 2 042 553 41 12 403 59
680 727 00 654 827 73 25 899 27
2 735 684 00 2 697 381 14 38 302 86
2 043 32 2 043 32
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Floyd Junior College provided for expenditures totaling
183614500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserves
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
1 768 460 00 1 768 460 00 00
67 685 00 7 365 97 60 319 03
1 836 145 00 1 775 825 97 60 319 03
00 63 034 49 63 034 49
1 836 145 00 1 838 860 46 2 715 46
1 836 145 00 1 774 884 74 61 260 26
63 975 72 63 975 72
320 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 273290600 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
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1 1 644 088 300 606 00 00 1 1 644 088 30000 96122 00 35522
2 732 906 00 2 733 26122 35522
2 026 706 489 417 00 00 2 021 711 43873 80946 505027 539246
2 732 906 00 2 733 24819 1303 34219
1303
The above comparison indicates that Operating Expenses were overspent by 539246 Actual funds available were
35522 more than anticipated and actual expenditures were 34219 more than approved budget provisions which resulted in
funds available exceeding expenditures by 1303 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
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures totaling
4525900 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
4500000 25900 4500000 115400 00 89500
4525900 4615400 89500
4525900 4614610 88710
790 790
The above comparison indicates that Capital Outlay was overspent by 88710 Actual funds available were 89500 more
than anticipated and actual expenditures were 88710 more than approved budget provisions which resulted in funds available
exceeding expenditures by 790 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
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 202117900 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
1 476 500 00 1 476 50000 00
544 679 00 539 26317 5 415 83
2 021 179 00 2 015 76317 5 415 83
1 357 953 00 1 327 36030 30 592 70
663 226 00 685 07334 21 847 34
2 021 179 00 2 012 43364 8 745 36
3 32953 3 329 53
The above comparison indicates that Operating Expenses were overspent by 2184734 Actual funds available were
541583 less than anticipated and actual expenditures were 874536 less than approved budget provisions which resulted
in funds available exceeding expenditures by 332953
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 Gordon Junior College provided for expenditures totaling
147592100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expen
ditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
146632100
960000
147592100
Capital Outlay
Excess of Funds Available over Expenditures
146632100
959148
147591248
147592100 147591248
00
00
852
852
352S
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 tor the Resident Instruction Fund operations of MacorJunior ad
SSSSBfii2SXytSotyXE afableeaS0bidgeedfexpenIituLs tocLal funds availabIe 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
s 7 737 410 00 2 237 410 00 00
3 991 229 658 068 00 00 950 692 53 40 40 9bb 965 4
3 188 102 53 47
i 534 ins on 2 507 852 42 26 252 58
694 963 00 677 992 70 16 90 JO
3 229 068 00 3 185 2 845 257 12 41 43 2 222 2 57 88
41
UNEXPENDED PLANT FUND
kjt fnT he UnexDended Plant Fund of Macon Junior College provided for expenditures totaling
The totalapprovedbudgetaforcthetUnexpendedvaiiabie expenditures to actual funds avaiiable and expendi
10813700 A comparison
tures 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
BUDGETED
10813700
00
10813700
10813700
945198
100 836 56
110 288 54
3 385 20
106 903 34
OVER
UNDER
9868502
100 836 56
2 151 54
104 751 80
106 903 34
UNITS OF THE UNIVERSITY SYSTEM OP 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 331656900 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
s 2 601 723 00 2 601723 00 00
714 846 00 727177 59 12 33159
3 316 56 9 00 3 328900 59 12 33159
2 505 681 00 2 510034 03 4 35303
810 888 00 819515 44 8 62744
3 316 569 00 3 329549 648 47 88 12 98047 64888
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
The above comparison indicates that Personal Services were overspent by 435303 and Operating Expenses were over
spent by 862744 Actual funds available were 1233159 more than anticipated and actual expenditures were 1298047
more than approved budget provisions which resulted in expenditures exceeding funds available by 64888 Budget amend
ments 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
UNEXPENDED PLANT FUND
The total approved budget of Middle Georgia 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 expendi
tures
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00
00

i12753
07673
5080
312753
807673
The above comparison indicates that Capital Outlay was overspent by 807673
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
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 totaUng 325925700 Included in the approved budget are provisions for the regular program and programs funded
by restrlcted9funds 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
200270000
125655700
325925700
211590400
114335300
325925700
ACTUAL
200270000
121581935
321851935
210655982
111193974
321849956
1979
OVER
UNDER
00
4073765
4073765
934418
3141326
4075744
1979
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of South Georgia College provided for expenditures totaling
09300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
52
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
5150000
59300
5209300
ACTUAL
5150000
59312
5209312
OVER
UNDER
00
12
12
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
52 09300
5207543
1769

1757
1769UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
325
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND 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 106570900 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
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
86130000 20440900 86130000 20535504 00 94604
106570900 106665504 94604
70848100 70641946 2 06154
35722800 35866645 1 43845
106570900 106508591 62309
156913 S 1 56913
The above comparison indicates that Operating Expenses were overspent by 143845 Actual funds available were
94604 more than anticipated and actual expenditures were 62309 less than approved budget provisions which resulted in
funds available exceeding expenditures by 156913 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
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Waycross Junior College provided for expenditures totaling
831900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED ACTUAL UNDER
831900 418406 4134 94
831900 418406 4134 94
00 S 00
326
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
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
1 1 1 1 675 150 825 071 753 S5 500 000 500 900 600 500 00 00 00 00 00 00 1 1 1 1 675 145 821 066 755 821 50000 85725 35725 39340 04380 43720 7995 4 00 14275
4 14275
5 1 50660 44380
s 4 06280
7995
Excess of Funds Available over Expenditures
in expenditures exceeding funds available by 7995
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 DATE DUE
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DEMCO 38297UNIVERSITY OF GEORGIA LIBRARIES
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